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A History of the Village Revisiting Stinchcombe WI's 1957 History Stinchcombe History Society has published its first book. In 1957, Stinchcombe Women's Institute produced an excellent history of the village, which few current residents have seen. We're celebrating its 65th anniversary, in what has turned out to be a landmark year, by reproducing it with lots of new material. This has the dual function of adding to the history from our own research and bringing the record of village life bang up to date. Read about the built environment and surroundings, working and social life, the church, education, agriculture, ghost stories and more. Our additions are in coloured inset boxes, easily distinguishable from the original text. The History of the Village of Stinchcombe 1857-2022 is still on sale, priced at £10 plus postage. It is a 116-page, perfect-bound paperback packed with illustrations, both old and new. Janice Cole, Chair of the Gloucestershire Federation of Women's Institutes, has kindly written a new foreword. Purchasing Purchase your copy from Kath Hudson firstname.lastname@example.org or Trudy Chinn email@example.com . We are happy to hand deliver within the village or from ebay by the link below. Puchase from ebay here! Perhaps in years to come grandchildren will leaf through your dog-eared copy and marvel at life in the Olden Days.	<urn:uuid:186c2de8-fbda-4fab-ae56-22470be4826e>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	1,421
Die Vorsitzende des Ausschusses für Wirtschaft, Energie, Verkehr und Wohnen Wiesbaden, 8. Mai 2019 Schlossplatz 1-3 Telefon: (0611) 350-347 350-344 Bearbeiterin: Martina Eisert NACHTRAG An die Abgeordneten des Hessischen Landtags den Hessischen Ministerpräsidenten die Hessischen Ministerinnen und Minister den Präsidenten des Hessischen Rechnungshofs den Hessischen Beauftragten für Datenschutz und Informationsfreiheit die Büros der Fraktionen im Hessischen Landtag In die Tagesordnung der für den Ausschuss für Wirtschaft, Energie, Verkehr und Wohnen zum 8. Mai 2019 einberufenen 2. Sitzung wird noch folgender Tagesordnungspunkt – zur abschließenden Beratung – aufgenommen: Antrag Fraktion der CDU, Fraktion BÜNDNIS 90/DIE GRÜNEN, Fraktion der SPD, Fraktion der Freien Demokraten Bahnlärm wirksam und nachhaltig verringern – Anwohner an Bahnstrecken in Hessen entlasten – Drucks. 20/576– Janine Wissler F. d. R. Heike Schnier	<urn:uuid:c4f76d65-af9b-4318-a5cf-8e8f5e571d50>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	944
Bruksanvisning Merk at denne bruksanvisning ikke alltid nøyaktig vil gjengi hvordan løsningen ser ut. 2 Hvordan komme i gang Gratulerer med valget av Layn. For å komme i gang med din kø trenger du å gjøre de følgende stegene 1. Registrer deg og din butikk på app.Layn.no / Layn.me Husk at en det foreløpig er en kø pr bruker, så dersom du skal ha flere køer må du logge deg inn med ulike brukere (e-poster) 2. Bekreft e-post adressen i den mailen som du mottar. I denne mailen vil du også få linker til noen viktige dokumenter a. Kø nummeret ditt er et firesiffret nummer som er unikt for din kø b. Du får link til å laste ned din kø unike QR kode og veiledning. Skriv denne ut og heng den opp der du ønsker at kundene skal se den. c. Du får også en link til denne bruksanvisningen samt vår personvernpolicy og generelle bruksvillkår. Dersom du sletter denne første velkomstmailen, vil du alltid finne denne informasjonen i administrasjonsgrensesnittet. 3 Hvordan registrer jeg meg? E-post: er fortrinnsvis e-post til den som skal være administrator på brukerstedet. Denne benyttes til å logge inn og administrere kø-innstillingene. Brukersted: Denne tittelen vises på skjermen til kundene. så bruk gjerne noen som er beskrivende: "Kaffe & Krem Uteservering" Kapasitet: Covid-19 tiltak. Beskriver hvor mange du har kapasitet til inne i lokalet. Har du flere i kø enn dette får de melding om å vente utenfor, eller på et annet sted som du selv kan beskrive. Se overstyring av tekster 4 Hovedmenyen Trekk kølapp: Her kan du trekke en kølapp for brukere som ikke har med seg telefonen, eller som ikke klarer å bruke løsningen. Merk nummeret og si dette til kunden eller skriv det ned på en post-it. Deaktiver/ Aktiver køen: Ved å trykke på "deaktiver køen" vil alle kølapper midlertidig settes på pause, mens nye kunder vil få meldingen "Det er for øyeblikket ingen kø" ... eller den teksten du har valgt selv. Hvis køen aktiveres igjen vil eksisterende kølapper re-aktiveres og køen fortsetter som før. Nullstill køen: Denne funksjonen vil nullstille køen og fjerne alle kølapper. Du vil få et kontrollspørsmål på om du virkelig vil det før du går videre. QR Plakat: (OBS: tar litt tid å laste) Dette er selve QR koden som du benytter for denne køen. Klipp ut og heng denne opp på ønsket sted. Instruksjonsplakat. (OBS: tar litt tid å laste) Dette er lappen med instruksjoner dersom du ønsker å henge denne opp ved siden av QR Plakaten. Husk at QR koden og brukerstedsnummeret er unikt for denne køen. Print ut og heng opp, eller benytt QR kode og brukerstednummer på en egen plakat du lager selv! 5 QR Kode og instruksjonsplakat OBS! Disse sidene tar foreløpig litt tid å laste (Vi jobber med saken) Når du mottar din registreringsbekreftelse på e-post vil du også få 2 linker som er litt nyttige. Den ene tar deg til "plakaten" som vist på figuren. Denne inneholder en enkel bruksanvisning for kunden, en QR kode som skannes ved å bruke kamera på mobilen, eller egen QR skanner for de som liker det. Den inneholder også et Layn nummer (QID) som er brukerstedets adresse. f.eks "1024". Ved å gå inn på Layn.no -> trekk kølapp vil kunden få opp et vindu der denne koden skrives inn og vipps er de inne og klare for å trekke en kølapp. Kjekt hvis du har knust kamera eller bare ikke får til å skanne koden. Husk at du alltid når disse fra hovedmenyen. 6 Fysisk oppsett av brukerstedet Layn er i hovedsak rettet inn mot en kø av gangen. Så tenk på dette oppsettet som en butikk der det er en kø som skal håndteres. Som et minimum trenger man kun 2 personer med en smarttelefon og en papirlapp med en QR kode/ Brukerstedsnummer på. Layn består av følgende komponenter 1. En lapp med en QR kode og/eller brukerstedskode 2. En (kunde med en) smarttelefon med internettilgang 3. En (Ansatt) med smarttelefon, nettbrett eller pc med internettilgang 4. Et display (TV, Nettbrett, PC skjerm) som viser køen for kundene (Opsjon) 5. Et nettbrett på et stativ etc. ved inngangen der de som ikke har telefon kan trekke kølapp (Opsjon) 6.1 Plassering av QR koden QR koden plasseres på inngangsdøren eller steder i lokalet der kunden møter informasjon om at det er kø. Du skriver ut QR koden for ditt brukersted i adminsgrensesnittet. Det følger også med en liten plakat som beskriver hvordan løsningen fungerer. Dersom du ønsker å lage din egen lapp med egen tekst så kopierer du bare med deg QR koden som er en bildefil inn i din egen mal. Noen ønsker å skrive ut lappene på selvklebende etiketter, mens andre laminerer og henger opp på døren. Det viktigste er at koden er synlig for kundene 6.2 Oppsett av display (Opsjon) Løsningen fungerer selvstendig uten et display, men dersom du ønsker å ha et display som viser hvem som betjenes er det utviklet en løsning som viser hvilke nummer som betjenes nå. Du finner displayet i hovedmenyen. Det lages nå flere varianter av displayet slik at dette kan tilpasses ulike brukestedsbehov. Noen ønsker å viser hele køen, mens andre ønsker kun å vise hvem som betjenes nå. Dette skal kunne velges i hovedmenyen. Pr nå er det kun et display som er tilgjengelig som standard. Du kommer til dette displayet ved å klikke på DISPLAY i administrasjonsmenyen eller å gå til app.layn.no/Display/XXXX (der xxxx er ditt kø-nummer). Du vil få beskjed om å logge inn og deretter vises displayet. Mange velger å kjøpe et rimelig nettbrett og plassere dette på veggen eller på toppen av skranken lett synlig for kundene. Noen velger å kjøpe en nettverkstilknyttet TV med innebygget nettleser. Dette fungerer vanligvis fint, men tets ut din TV på forhånd før du monterer den på veggen. Dersom du ønsker å bruke en TV/ PC skjerm uten internettilknytning benyttes ved å bruke f.eks. * Chromecast (anbefalt sammen med Chrome nettleser) * Apple TV (Anbefalt sammen med Mac) * Microsoft Wireless Display Adapter (Vi har hatt litt stabilitetsutfordringer med denne løsningen) * Kabelforbindelse til PC / Nettbrett el. Knytt opp en PC eller nettbrett til denne skjermen ved å sende signalet trådløst til enheten. NB! Pass på at du skrur av all skjermsparer funksjonalitet og sørg for at det er tilstrekkelig strøm på enheten 6.3 Trekk kølapp display (kommer snart) Dersom du ønsker å ha en mulighet for å trekke kølapp for de som ikke har en mobiltelefon/ nettbrett så kan dette plasseres f.eks ved inngangen eller der hvor køen starter. Det er vanlig at man plasserer et nettbrett på et gulvstativ/Veggstativ som står støtt. Du velger dette displayet fra administrasjonsmenyen på samme måte som display. 7 Endring av standardinnstillinger Navn på brukersted: Her kan du endre navnet på brukerstedet som ble opprettet under registreringen. Kapasitet: Covid-19 tiltak. Her kan du endre hvor mange du har kapasitet til inne i lokalet. Har du flere i kø enn dette får de melding om å vente utenfor, eller på et annet sted som du selv kan beskrive. Se overstyring av tekster Forventet behandlingstid: Dette er estimert betjeningstid i en vanlig kø. Fra du trykker frem en ny kunde til du trykker frem neste kunde. Setter du på automatisert forventet behandlingstid regner systemet ut den gjennomsnittlige betjeningstiden og beregner ventetiden ut fra dette. Kassekode: Dette er en pinkode på 6 tall/tegn. Benyttes til innlogging dersom du har flere ansatte og flere trenger å logge seg inn som ansatte. Overstyring av tekster: Se eget kapittel Abonnement: Dette er en status melding som beskriver hvilket abonnement du har og når dette utløper. Under QR kode: Her får du din unike QR kode som du kan benytte på en egen plakat dersom du ønsker det, Eller du kan laste ned en ferdiglaget plakat som du printer ut og klipper til. 8 Innstillinger: Endring av tekster Betjent: Dette er teksten som står på kølappen til kunden når du trykker frem neste kunde. kølappen blir inaktiv og bli merket "Betjent".. eller den teksten du velger å legge inn. Prøv å ikke overstige 30 tegn for at det skal se bra ut på kølappen Din tur: Nå er det din tur. For de som har valgt SMS vil de motta en sms noen sekunder etter at du trykker dem frem til kassen. Velkommen inn: Når det din tur i køen er innenfor det antallet som er satt under "kapasitet" endrer kølappen tekst til "velkommen inn" .. eller den teksten du velger å legge inn. Prøv å ikke overstige 30 tegn for at det skal se bra ut på kølappen. For de som har valg SMS vil de få en melding om når de kan komme inn i lokalet Vent ute: Dersom det er flere i kø enn det som er satt som kapasitet i lokalet får kunden en tekst på kølappen om å "Vent ute" .. eller den teksten du velger å legge inn. Prøv å ikke overstige 30 tegn for at det skal se bra ut på kølappen Inaktiv kø: Dersom du har valgt å slå av køen, vil kunder som skanner QR koden eller legger inn brukerstedskoden får teksten "Køen er for øyeblikket ikke aktiv" .. eller den teksten du velger å legge inn. Prøv å ikke overstige 30 tegn for at det skal se bra ut på kølappen NB! De samme tekstene som er valgt under "Velkommen inn" og "Din tur" vil bli benyttet i SMS varslingene. 9 Kasse Kasseløsningen: Dette er brukergrensesnittet for de som betjener en kasse. Du kan sette opp så mange kasser du vil så lenge de betjener den samme køen. 1024 som vist på figuren er brukerstedsnummeret til akkurat denne køen. Hvis en kunde ikke klarer å skanne, er det enkelt å si "gå inn på layn.no. Trykk på trekk kølapp og tast inn dette nummeret, så er du inne" Den store lappen sier hvilket kø-nummer som nå betjenes. Tidspunkt for når lappen ble trukket står under. Ved å trykke på "neste kunde" vil du plukke den neste som står i køen. For å gi litt oversikt har vi lagt alle lappene som står i kø nederst på siden. De svarte lappene er de som har fått beskjed om å komme inn i lokalet. De hvite lappene har som standard fått beskjed om å vente utenfor. Den ligge røde merkelappen viser at denne kunden har valgt SMS varsling Den røde ringen rundt en merkelapp betyr at denne kølappen er trykket av en i kassen. 9.1 Men jeg skal bare betale! Har du en lang kø med kunder som trenger hjelp og du vet at det kommer til å ta tid å hjelpe dem. kan du nå plukke et nummer som "bare skal betale" Trykk på nummerlappen til kunden og trykk "betjen nå"! Betjen kunden og kølappen vil forsvinne fra køen.. isi pisi. 9.2 Bruk av flere kasser Dersom ønsker flere kasser kan du enkelt gi flere personer tilgang til å håndtere kasser. Det er foreløpig ingen begrensninger på hvor mange kasser du kan ha til å betjene en og samme kø. For å logge seg inn som ny kasse gjør du følgende: Gå til app.layn.no eller til layn.no (velg logg inn) 1. Brukersted ID er brukernavn: F.eks "1024" 2. Kassekode som er satt under innstillinger er passordet Pass på at du bruker et sikkert passord. og kun deler dette passordet med de som skal stå i kassen. NB! De som logger inn med Brukersteds ID/ Kassekode vil ikke ha samme muligheter som hovedbruker under innstillinger. Men de får valgene: 1. Deaktiver køen (Dette stopper hele køen midlertidig, men alle kølapper blir liggende) 2. Nullstill køen (Dette fjerner alle kølapper og køen nullstilles) 3. QR Poster (Dette viser brukerveiledningen for kunder) 9.3 Endre navn på kasse Dersom du ønsker å endre navn på Kasse. f.eks hvis du har flere kasser i bruk eller ønsker å styre en kunde til en spesiell kasse. kan navnet på kassen enkelt endres. Dette gjøres av den som er innlogget som en bruker på den kassen. 1. Trykk på "Kasse" og endre navnet i pop-up boksen til det du ønsker. f.eks "Kasse 2" 2. Trykk OK	<urn:uuid:a75a84ca-12ce-4307-8aa1-ca425248ad09>	HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train	finepdfs	nob_Latn	11,516
INTRODUCTION Since American scientist Elinor Ostrom won Nobel Prize in Economic Sciences for 2009 (along with the institutionalists Oliver Williamson), the economic science has made a signiﬁ cant step forward from, until then, the dominant way of thinking which was limited to public-private analysis and opposition. Considerations of common goods were also actualized by failure of state and private ownership to solve successfully the issues of sustainable development and protection of exhaustible natural resources. Analysis carried out by Elinor Ostrom, Vincent Ostrom and their followers has shown that there is room for diﬀ erent forms of management of resources and relations with them, that depend on the character of resources, and the possibility of polycentric governance. Elinor Ostrom has discovered, based on large number of ﬁ eld researches in diﬀ erent geographic areas (California, Nepal, the Philippines, Spain, etc.) that theretofore ruling thesis about the tragedy of the common property (Hardin, G. 1968) can be disputed, and that alternative and polycentric governance models often produce good economic results along with the care of the sustainability of the (common) resources. In this context, we also monitor the revival of the researches in the ﬁ eld of cooperative sector, with the abundance of the models accompanying them. Th e success of cooperative sector in many countries (such as Italy or Germany) shows that in the modern world there is room for diﬀ erent ownership and management models. Editors have assembled a creative team of associates from seven countries that in this issue of LIMES PLUS journal allow readers to confront the scientiﬁ c analysis of the phenomenon of the cooperative sector and the common goods, and to meet their speciﬁ c development characteristics in diﬀ erent countries, and sectors (from agriculture to banking). Field studies were carried out in countries with diﬀ erent traditions (from Italy with a strong cooperative sector to Poland, where after the Soviet cooperation model we can follow the development of new forms). Th e ﬁ rst text (Vojislav Babic, Sinisa Zaric, ECONOMIC PRINCIPLES OF GOVERNING THE COMMONS: THE CASE OF SERBIAN COOPERATIVES) shows the research of the commons from the point of testing the characteristics of organization and governance in the context of the debate about collective action and its advantages. Th e second article by Nikola Trendov and Professor Lasla Vaš, GOVERNANCE STRUCTURE WITHIN THE COOPERATIVE "RES-GROUP" IN SUPPLY CHAIN MANAGEMENT OF APPLE PRODUCTION IN PRESPA REGION, REPUBLIC OF MACEDONIA, analyzes speciﬁ c problem and the impact of cooperative principles on the eﬃ ciency of the organization and on reduction of the costs of post-contractual behavior. It is very inspiring the third article of this thematic issue, in which the authors explore the Italian model of cooperative banking. In some national economies and ﬁ nancial systems, the memory of the once present ﬁ nancial organizations of the cooperative type, often aimed at addressing the needs for ﬁ nancing projects of their members and communities, almost faded away. Authors Sansone and Formisano, in their text THE ROLE OF CO-OPERATIVE BANK: PERSPECTIVES FROM ITALIAN MODEL, presented the case of this kind of bank that operates very successfully in the city of Casino and its surroundings. Stojan Rajčevski, scientist from Bulgaria, is a long-time researcher of experiences of the activity of forest cooperatives. In the article, FORESTRY COOPERATIVES IN STRANDZHA (1922 – 1944), Rajčevski shows the eﬃ cacy of the rules and decisions in forest governance in the region Strandza, in a way that we would today call sustainable development. Further course of history interrupted such a long life possible institutional solution. Th ere is no harm in remembering that Elinor Ostrom with her associate in their research (Nagendra, H. Ostrom, E., 2012) points out the importance of „decentralized" government arrangement that will protect the long-term viability of multifunctional forested landscape. Polycentric governance demonstrates its strengths in complex problems of mankind. Unlike forestry cooperatives in Bulgaria, researchers around the circle of Elinor Ostrom and Vincent Ostrom indicate a strong forest cooperative sector in the United States, especially in Arkansas. Radmila Grozdanić, Jovanka Bajčetic and Danijela Vukosavljević have pointed out the fact that polycentric governance forms provide signiﬁ cant opportunity for women's entrepreneurship in Serbia. Th e article WOMEN`S ENTREPRENEURSHIP OPPORTUNITIES THROUGH COOPERATIVES DEVELOPMENT: SERBIAN CASE is dedicated to this issue. In many of these polycentric forms, particularly in the area of managing common resources supplies, a very important role is played by the trust. In addition to the fact that a concept of trust is a key moment of the categories of social capital, it is also important from the standpoint of functioning and economic eﬃ ciency of the cooperative forms and other models. Th e authors from Poland, Aleksandra Grabowska and Agata Jakubowska in the article THE ROLE OF TRUST IN CREATING COOPERATIVES. EXAMPLE OF EUROPE– SELECTED ASPECTS have presented signiﬁ cant arguments that point out the interdependence of the trust levels and the transaction costs levels and the role of trust in cooperatives. Sure, it would be very inspirational to conduct a comprehensive study on the existence and functioning of the cooperative forms in the South Slavic countries, and on the management models of common stock, i.e. common goods. One of those phenomenon, Ceklin ﬁ shing on Lake Skadar, was researched by Professor Branko Kostić, showing all the impotence in the lack of speciﬁ c institutional arrangements and legal inability to recognize the common good. Th e review of this important study was done Dr. Rajko Bujković. At the end of this thematic issue of the respected journal LIMES PLUS we can ﬁ nd thematic bibliography organized by Sanja Ugrčić, master of economics, and Dr. Vojislav Babić. Siniša Zarić	<urn:uuid:792ed639-a05e-4e23-991d-aa6f35959b4e>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	6,093
ОБЩИНСКА АДМИНИСТРАЦИЯ ХИСАРЯ Град Хисаря, бул. „Генерал Гурко" 14 +359 337 6 21 80 email@example.com www.hisarya.bg Изх. № 61-00-169/23.08.2024 г. ДО ОБЩИНСКИ СЪВЕТ ХИСАРЯ ДОКЛАДНА ЗАПИСКА ИВА ВЪЛЧЕВА – КМЕТ НА ОБЩИНА ХИСАРЯ Относно: Искане за разполагане зарядни устройства (зарядни станции) за превозни средства с електрически двигатели върху общински терени – публично общинска собственост, съгласно чл. 56, ал. 2, във връзка с чл. 56, ал. 1, т. 2 от ЗУТ в УПИ IV- за Площад и Градина в кв. 49 по плана на с. Старосел, Община Хисаря; по ул. "Васил Петрович" между о.т. 48-201 по плана на гр. Хисаря, в ПИ 77270.504.9542 по КККР на гр. Хисаря и по ул. "Любен Каравелов" между о.т. 301 - 333 по плана на гр. Хисаря, в паркинга на стадион "Крепост" в ПИ 77270.504.9508 по КККР на гр. Хисаря. УВАЖАЕМИ ГОСПОЖИ И ГОСПОДА ОБЩИНСКИ СЪВЕТНИЦИ, Настоящата докладна се депозира във връзка с взето решение за съгласие с Решение № 126, взето с Протокол № 10 от 27.06.2024 г. на Общински съвет Хисаря за провеждане на процедура за отдаване под наем чрез публичен търг с явно наддаване на общински терени. Поради нарастващия брой на електрически автомобили и засилен интерес за местоположение за зареждане към Община Хисаря многократно е заявяван инвестиционен интерес за монтиране на зарядни устройства (зарядни станции) за превозни средства с електрически двигатели върху общински терен, които ще бъдат изградени за сметка на изпълнителя, поради което са обследвани подходящи местоположения в близост до енергийни обекти на „Електроразпределение Юг" и служено са изработени схеми за разполагане с три локации в границите на гр. Хисаря и с. Старосел, както следва: 1. на паркинга на Кметство с. Старосел в УПИ IV- за Площад и Градина в кв. 49 по плана на с. Старосел, Община Хисаря. Трайно предназначение на територията: Урбанизирана; начин на трайно ползване: Площад и друг вид озеленени площи – публично общинска собственост; 2. по ул. "Васил Петрович" в зоната за паркиране между о.т. 48-201 по плана на гр. Хисаря, в ПИ 77270.504.9542 по КККР на гр. Хисаря. Трайно предназначение на територията: Урбанизирана; начин на трайно ползване: За второстепенна улица – публично общинска собственост; 3. по ул. "Любен Каравелов" между о.т. 301 - 333 по плана на гр. Хисаря, в паркинга на стадион "Крепост" в ПИ 77270.504.9508 по КККР на гр. Хисаря. Трайно предназначение на територията: Урбанизирана; начин на трайно ползване: За второстепенна улица – публично общинска собственост; Схемите за разполагане са съобразени с изискванията на чл. 56 от ЗУТ и Наредба за разполагане на преместваемите обекти за търговски и други обслужващи дейности и елементите на градското обзавеждане на територията на Община Хисаря, Приета с Решение № 616, Протокол № 83/19.04.2016 г., изменена и допълнена с Решение № 163 от 19.07.2016 г., изменена и допълнена с Решение № 20 от 13.09.2016 г. от Общински Съвет Хисаря. ЕСУТ при Община Хисаря обсъди и прие устройствени схеми за разполагане на преместваеми обекти - „Зарядна станция за електрически автомобили за 2 броя паркоместа, на паркинга на Кметство с. Старосел в УПИ IV- за Площад и Градина в кв. 49 по плана на с. Старосел, Община Хисаря"; „Зарядна станция за електрически автомобили за 2 броя паркоместа, по ул. "Васил Петрович" между о.т. 48-201 по плана на гр. Хисаря, в ПИ 77270.504.9542 по КККР на гр. Хисаря". „Зарядна станция за електрически автомобили за 2 броя паркоместа, съгласно чл. 56 от ЗУТ, по ул. "Любен Каравелов" между о.т. 301 - 333 по плана на гр. Хисаря, в паркинга на стадион "Крепост" в ПИ 77270.504.9508 по КККР на гр. Хисаря". Преписката е разгледана и съгласувана от ЕСУТ с Решение № 109, взето с Протокол № 15 от 20.06.2024 г. Приложение от 8 листа е неразделна част от докладната записка. ДАМИ И ГОСПОДА ОБЩИНСКИ СЪВЕТНИЦИ, На основание чл. 21, ал. 1, т. 8 и ал. 2 от ЗМСМА, чл. 57, ал. 1, във връзка с чл. 56, ал. 2 от ЗУТ, чл. 62, ал. 8 от ЗУТ , предлагам на Общински съвет да вземе следното РЕШЕНИЕ: Одобрява устросйствени схеми за разполагане на: „Зарядна станция за електрически автомобили за 2 броя паркоместа, на паркинга на Кметство с. Старосел в УПИ IV- за Площад и Градина в кв. 49 по плана на с. Старосел, Община Хисаря"; „Зарядна станция за електрически автомобили за 2 броя паркоместа, по ул. "Васил Петрович" между о.т. 48-201 по плана на гр. Хисаря, в ПИ 77270.504.9542 по КККР на гр. Хисаря" и „Зарядна станция за електрически автомобили за 2 броя паркоместа, съгласно чл. 56 от ЗУТ, по ул. "Любен Каравелов" между о.т. 301 - 333 по плана на гр. Хисаря, в паркинга на стадион "Крепост" в ПИ 77270.504.9508 по КККР на гр. Хисаря". ИВА ВЪЛЧЕВА/п/ Кмет на община Хисаря	<urn:uuid:40a6d28d-f1e2-4c4d-9000-3a10d68639a2>	HuggingFaceFW/finepdfs/tree/main/data/bul_Cyrl/train	finepdfs	bul_Cyrl	4,676
Регистър на заявленията за достъп до информация и движението им за периода 01.01.2020 – 31.12.2020 г. \| \| \| Журна- листи \| граждани \| НПО \| Други \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\| \| 1 \| 2 \| 3 \| 4 \| 5 \| 6 \| 7 \| 8 \| 9 \| 10 \| \| ЗДОИ-1 януари \| Справка за заеманите длъжностни характеристики, на база утвърдени длъжностни разписания в РИОСВ-Шумен, от лицето СХИ, за периода от м. юни 2010 г. до м. февруари 2014 г. и длъжностни характеристики за заеманата длъжност в РИОСВ-Шумен от лицето СХИ, в периода от м. юни 2010 г. до м. август 2011 г. вкл. \| \| ГНИ* \| \| \| \| Решение №1 от 16.01.2020 г. \| \| \| \| ЗДОИ-2 януари \| Списък на ИН в ЗЗ, попадащи на територията на гр. Шумен \| \| \| \| Шуменски университет “Епископ Константин Преславски” \| \| \| \| \| \| ЗДОИ-3 януари \| Информация относно ИН “Изграждане на Модулна инсталация за оползотворяване на неопасни отпадъци с цел производство на електическа и топлинна енергия от фирма “Еко Инвест Север” ООД или предоставяне на документи за \| \| С* П* Г* \| \| \| \| \| \| \| \| \| цялата информация, във връзка с ИН. \| \| \| \| \| \|---\|---\|---\|---\|---\|---\| \| ЗДОИ-4 от януари \| Информация, относно структурата, общата щатна численостопределени бройки за заемане по трудово и служебно правоотношение до 02.01.2020г и към 03.01.2020г; длъжностно разписание към 03.01.2020г; определени служители на непълно работно време и лица по вътрешно съвместителство. \| ДН \| \| \| Решение 2/11.02.2020г. \| \| ЗДОИ-5 от февруари \| Информация за съставените АУАН на Евро Импекс ЕООД от 2016г насам и придружаващите ги протоколи. \| \| \| Евро Пропърти Консулт ЕООД \| Решение 1/12.02.2020г \| \| ЗДОИ-6 от февруари \| Информация, относно актуализиран списък за 2019 г. на категориите информация, подлежаща на публикуване в РИОСВ-Шумен \| \| ДС Б- Фондация Програма Достъп до Информация \| \| \| \| ЗДОИ-7 от март \| Информация за физическите и юридически лица, регистрирали билкозаготвителни пунктове в района на РИОСВ-Шумен. \| \| И Д* Ц* Българска асоциация на билкарите и гъбарите \| \| \| \| ЗДОИ-7- /2/ от март \| Повторно Информация за имената на билкозаготвителни пунктове в района на Шумен и Търговище. \| \| ИДЦ* Българска асоциация на билкарите и гъбарите \| Решение № 4/11.03.2020 г. \| \|---\|---\|---\|---\|---\| \| ЗДОИ-8 от март \| Информация, относно взетите водни проби и резултати от река Провадийска в гр. Каспичан на 14.02 и 19.02.2020 г. \| ХАМ* \| \| Решение 3/9.03.2020 г. \| \| ЗДОИ-9 от март \| Информация относно провеждани сечи в горски територии държавна собственост \| \| www България \| \| \| ЗДОИ-10 от април \| Информация относно предприемане на администратовнонаказателна отговорност спрямо “Крис ойл” \| ИИИ* \| \| \| ЕООД, във връзка със съставени \| ЗДОИ-11 от април \| Предоставяне на данни и информация за разработване на план и програма \| \| Община Велики Преслав \| Решение 5/30.04.2020г. \| \|---\|---\|---\|---\|---\| \| ЗДОИ- 12/22.05. 2020г. \| Инф., относно състоянието на депото за стари автомобилни гуми в гр. Шумен \| ДД \| \| Решение № 6/29.05.2020г. \| \| ЗДОИ- 13/22.05. 2020г \| Инф., относно ИН, попадащи в границите на Провадийско- Роякско плато \| \| Булгартранс газ ЕАД \| Решение № 7/29.05.2020г. \| \| ЗДОИ- 14/01.06. 2020г \| Инф., относно контролна дейност при получени сигнали за замърсявания, наложени санкции и плащане на същите, относно замърсяване на реки от минно дело. \| ЛРК* \| \| Решение № 8 от 3.06.2020 г. \| \| ЗДОИ- 15/01.06. 2020г \| Инф., относно контролна дейност при получени сигнали за замърсявания, наложени санкции и плащане на същите, относно замърсяване на реки. Исканата информация е за периода 01.01.2019 г. - 16.04.2020 г. \| ЛРК* \| \| Решение № 8 от 3.06.2020 г. \| \| ЗДОИ- 16/1.06.2 020г \| Инф., относно издадени НП за периода 2010 до днес на Титан БКС ООД, Община Шумен и ОП Чистота по ЗООС, за неизпълнение на условия от КР, \| ВВП* и ЙВ Й* \| \| Решение № 9/08.06.2020 г. \| \| ЗДОИ- 17/5.06.2 020г. от \| Информация, относно ИН за изграждане на Завод за третиране на отпадъци в кв. Дивдядово и запитване за искане за извършване на екологична оценка на терен, където да се обработват отпадъци. \| \| Топлофикац ия Шумен, чрез ДД и ВМ \| \| Отговорено с писмо \| \|---\|---\|---\|---\|---\|---\| \| ЗДОИ- 18/10.06. 2020 г. \| Искане за предоставяне на информация и данни за изготвяне на Програма за ООС за Община Н. пазар за 2021 - 2027 г. \| \| Община Нови пазар \| \| Отговорено с писмо \| \| ЗДОИ- 19/10.06. 2020 .г \| Предоставяне на информация, относно ИП, планове и програми в териториалния обхват на РИОСВ-Шумен \| \| БУЛГАРТРАН СГАЗ ЕАД \| \| Отговорено с писмо \| \| ЗДОИ- 20/8.10.2 020г \| Предоставяне на информация, относно ДОВОС за ИП “Изграждане на свинекомплекс” \| ГИГ* \| \| Решение 10/12.10.2020 г. \| \| \| ЗДОИ- 21/2.11.2 020г \| Запитване, относно извършена ЕО и предоставяне на решение за зони от «Натура 2000» за «База за интензивно развъждане на дивеч Разсадника» в землището на с. \| ЦИЦ* \| \| \| Отговорено с писмо \| Голямо Градище, обл. Търговище ЗДОИ- 22/10.11. 2020г. Запитване , относно наложени глоби за периода 2015 г.-2019 г.; размер; събрани суми до момента; данни за длъжностни лица, оправомощени да съставят актове Сдружение съдействие и подкрепа за информирано общество Решение № 11/23.11.2020 г.	<urn:uuid:2e1808ad-bc27-4446-8f81-6cb94b93cff6>	HuggingFaceFW/finepdfs/tree/main/data/bul_Cyrl/train	finepdfs	bul_Cyrl	5,229
Call to Order Public Comment Nioga Representative Minutes & Financials Minutes of the February 23, 2023 meeting Treasurer's Report and other financial reports - Abstracts of bills Memorials for February 2023 Invoices for Audit Library Director's Report Programs and Publicity: February 2023 Statistics Building & Grounds Staff Director Other Old Business Phone System Replacement and Upgrade - update Children's Room Renovation – update Trustee Training - update New Business Action: $25,000 from Assemblyman Norris: will be used for Children's Room Renovation Action: Meeting Room Policy Library Updates Reminder: * Budget Public Hearing: Thursday, March 30 th at 6:30 * Budget Vote: Thursday, April 13 th (9am – 8pm) William Watson has been reappointed to the Board of Trustees thru 6/2026 Other Nioga Library System Dinner May 17 th in Batavia Next Meeting – Thursday, April 20, 2023 at 9 a.m. LOCKPORT PUBLIC LIBRARY BOARD OF TRUSTEES MEETING AGENDA Thursday, March 23, 2023 9 a.m.	<urn:uuid:216ef568-e0b8-4fdd-83d3-6324ad63406a>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	1,016
SCEGLIERE IL MONDO CHE VOGLIAMO di Massimiano Bucchi. Il Mulino, 190 pagine, 12 euro. Un mix di ignoranza, disinformazione, disattenzione: secondo la visione tecnocratica della scienza, sono i motivi dell’avversione per certe applicazioni della ricerca, gli ogm come i treni ad alta velocità, di una parte dell’opinione pubblica. Spendendosi con zelo missionario a spiegare perché non ci sia niente da temere, ritengono gli esperti, le cose potrebbero cambiare. Risposta insufficiente secondo il sociologo Massimiano Bucchi, come insufficiente è l’istituzione di commissioni di «saggi» per giudicare i risvolti etici di ogni questione controversa. Oggi l’unica risposta possibile è politica, e per ammetterla occorre rendersi conto che scienza e tecnologia non sono mai neutre: hanno incorporata una visione dell’uomo, della natura e della società. (Chiara Palmerini)	<urn:uuid:d86ba421-5e5b-483b-a857-60248086f6c0>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	868
ΝΟΜΟΣ 3522/2006 ΦΕΚ 276 Α', 22-12-2006 Άρθρο 37 Τροποποίηση διατάξεων του ν. 3299/2004 1. Στο άρθρο 1 του ν. 3299/2004 (ΦΕΚ 261 A΄) προστίθενται παράγραφοι 4 και 5 ως εξής: «4. Το καθεστώς περιφερειακών ενισχύσεων του παρόντος νόμου είναι σύμφωνο με τον Κανονισμό (ΕΚ) αριθμ. 1628/2006 της Επιτροπής της 24ης Οκτωβρίου 2006 για την εφαρμογή των άρθρων 87 και 88 της Συνθήκης στις εθνικές επενδυτικές ενισχύσεις περιφερειακού χαρακτήρα. 5. Ο Υπουργός Οικονομίας και Οικονομικών υποβάλλει προς έγκριση στην Ευρωπαϊκή Επιτροπή το Χάρτη Περιφερειακών Ενισχύσεων. Με απόφαση του ίδιου Υπουργού εξειδικεύονται ως εθνικό καθεστώς ο παραπάνω εγκεκριμένος Χάρτης, καθώς και οι κατευθυντήριες Γραμμές και οι Κανονισμοί σχετικά με τις Κρατικές Ενισχύσεις περιφερειακού Χαρακτήρα της Ευρωπαϊκής Επιτροπής.» 2. Η παράγραφος 1 του άρθρου 2 αντικαθίσταται ως εξής: «Διαίρεση της Επικράτειας 1. Για την εφαρμογή των διατάξεων του παρόντος νόμου, η Επικράτεια κατανέμεται σε τρεις περιοχές ως εξής: ΠΕΡΙΟΧΗ A΄. Περιλαμβάνει τους Νομούς Αττικής και Θεσσαλονίκης πλην των Βιομηχανικών Επιχειρηματικών Περιοχών (Β.Ε.ΠΕ.) και των νησιών των Νομών αυτών που εντάσσονται στην Περιοχή Β΄. ΠΕΡΙΟΧΗ Β΄. Περιλαμβάνει τους Νομούς της Περιφέρειας Θεσσαλίας (Καρδίτσας, Λάρισας, Μαγνησίας, Τρικάλων), τους Νομούς της Περιφέρειας Νοτίου Αιγαίου (Κυκλάδων, Δωδεκανήσου), τους Νομούς της Περιφέρειας Ιονίων Νήσων (Κέρκυρας, Λευκάδας, Κεφαλληνίας, Ζακύνθου), τους Νομούς της Περιφέρειας Κρήτης (Ηρακλείου, Λασιθίου, Ρεθύμνου, Χανίων), τους Νομούς της Περιφέρειας Κεντρικής Μακεδονίας (Χαλκιδικής, Σερρών, Κιλκίς, Πέλλας, Ημαθίας, Πιερίας), τους Νομούς της Περιφέρειας Δυτικής Μακεδονίας (Γρεβενών, Κοζά νης, Φλώρινας, Καστοριάς), καθώς και τους Νομούς της Περιφέρειας Στερεάς Ελλάδος (Φθιώτιδας, Φωκίδας, Εύβοιας, Βοιωτίας, Ευρυτανίας). ΠΕΡΙΟΧΗ Γ΄. Περιλαμβάνει τους Νομούς της Περιφέρειας Ανατολικής Μακεδονίας και Θράκης (Καβάλας, Δράμας, Ξάνθης, Ροδόπης, Έβρου), τους Νομούς της Περιφέρειας Ηπείρου (Άρτας, Πρέβεζας, Ιωαννίνων, Θεσπρωτίας), τους Νομούς της Περιφέρειας Βορείου Αιγαίου (Λέσβου, Χίου, Σάμου), τους Νομούς της Περιφέ− ρειας Πελοποννήσου (Λακωνίας, Μεσσηνίας, Κορινθίας, Αργολίδας, Αρκαδίας), καθώς και τους Νομούς της Περιφέρειας Δυτικής Ελλάδος (Αχαΐας, Αιτωλοακαρνανίας, Ηλείας).» 3. α. Η υποπερίπτωση (xi) της περίπτωσης ε΄ της παραγράφου 1 του άρθρου 3 αντικαθίσταται ως ακολούθως: «xi) Επενδυτικά σχέδια υλοποίησης ολοκληρωμένου πολυετούς (2−5 ετών) επιχειρηματικού σχεδίου φορέων (για τους οποίους έχει παρέλθει πενταετία από τη σύστασή τους) των μεγάλων και μεσαίων μεταποιητικών και μεταλλευτικών επιχειρήσεων ελάχιστου συνολικού κόστους 3.000.000 ευρώ και επιχειρήσεων ανάπτυξης λογισμικού ελάχιστου συνολικού κόστους 1.500.000 ευρώ και επενδυτικά σχέδια υλοποίησης ολοκληρωμένου πολυετούς (2−5 ετών) επιχειρηματικού σχεδίου φορέων (για τους οποίους έχει παρέλθει τριετία από τη σύστασή τους) των μικρών και πολύ μικρών μεταποιητικών και μεταλλευτικών επιχειρήσεων ελάχιστου συνολικού κόστους 1.500.000 ευρώ και επιχειρήσεων ανάπτυξης λογισμικού ελάχιστου συνολικού κόστους 1.500.000 ευρώ που περιλαμβάνουν τον τεχνολογικό, διοικητικό, οργανωτικό και επιχειρησιακό εκσυγχρονισμό και ανάπτυξη, καθώς και τις αναγκαίες ενέργειες κατάρτισης των εργαζομένων, με έναν η περισσότερους από τους επόμενους στόχους: − Ενίσχυση της ανταγωνιστικής τους θέσης στη διεθνή αγορά. − Παραγωγή και προώθηση Επώνυμων Προϊόντων ή και Υπηρεσιών. − Καθετοποίηση παραγωγής, ανάπτυξη ολοκληρωμένων συστημάτων προϊόντων, υπηρεσιών ή συμπληρωματικών προϊόντων και υπηρεσιών. − Παραγωγή προϊόντων ή και παροχή υπηρεσιών σημαντικά ή τελείως διαφοροποιημένων των υφιστάμενων βασικών προϊόντων ή υπηρεσιών της επιχείρησης. − Μεταφορά παραγωγικών − ερευνητικών δραστηριοτήτων από το εξωτερικό στην Ελληνική Επικράτεια. Παραγωγή προϊόντων ή και παροχή υπηρεσιών από τη σύμπραξη μη ομοειδών επιχειρήσεων (κατά προτίμηση από διαφορετικούς κλάδους) με στόχο την παραγωγή, σημαντικά ή τελείως διαφοροποιημένων των υφιστάμενων, προϊόντων ή υπηρεσιών των επιχειρήσεων αυτών. − ΚΑΤΗΓΟΡΙΑ 5.» β. Το τελευταίο εδάφιο της περίπτωσης ε΄ της παραγράφου 1 του άρθρου 3 αριθμείται ως περίπτωση στ΄ και αντικαθίσταται ως εξής: «στ. Με κοινή απόφαση του Υπουργού Οικονομίας και Οικονομικών και του κατά περίπτωση αρμόδιου Υπουργού, ορίζονται προδιαγραφές, όροι και προϋποθέσεις για την εξειδίκευση επενδυτικών σχεδίων των περιπτώσεων α΄ έως ε΄.» γ. Στην παράγραφο 4 του άρθρου 3 προστίθενται περιπτώσεις ε΄ και στ΄ ως εξής: «ε. ενισχύσεις σε επενδυτικά σχέδια που πραγματοποιούνται με πρωτοβουλία και για λογαριασμό του Δημοσίου από ιδιώτη βάσει σχετικής συμβάσεως εκτε− λέσεως έργου, παραχώρησης ή παροχής υπηρεσιών. στ. ενισχύσεις σε φορείς επενδυτικών σχεδίων για τους οποίους εκκρεμεί εντολή ανάκτησης ενισχύσεων κατόπιν προηγούμενης απόφασης της Επιτροπής με την οποία οι ενισχύσεις κηρύσσονται παράνομες και ασυμβίβαστες με την Κοινή Αγορά.» δ. Η υποπερίπτωση ii) της περίπτωσης α΄ της παραγράφου 5 του άρθρου 3 αντικαθίσταται ως εξής: «ii. την αγορά πάγιων στοιχείων ενεργητικού που συνδέονται άμεσα με μία παραγωγική μονάδα και υπό την προϋπόθεση ότι: − η μονάδα αυτή έχει παύσει τη λειτουργία της, − αποκτάται από ανεξάρτητο επενδυτή, − η σχετική συναλλαγή πραγματοποιείται υπό τους συνήθεις όρους της αγοράς, − αφαιρούνται ενισχύσεις που έχουν ήδη χορηγηθεί πριν την αγορά.» ε. Στην περίπτωση α΄ της παραγράφου 5 του άρθρου 3 προστίθεται υποπερίπτωση (xxiv): «xxiv. αγορά γηπέδων, έως 10% της ενισχυόμενης δαπάνης της επένδυσης, αποκλειστικά για μικρές επιχειρήσεις». στ. Στην περίπτωση γ΄ της παραγράφου 5 του άρθρου 3, όπως αντικαταστάθηκε με το άρθρο 25 του ν. 3470/2006 (ΦΕΚ 132 A΄), αντικαθίσταται η φράση «σε ποσοστό που δεν υπερβαίνει το οκτώ τοις εκατό (8%) του κόστους του επενδυτικού σχεδίου» με τη φράση «σε ποσοστό που δεν θα υπερβαίνει το δέκα τοις εκατό (10%) του κόστους του επενδυτικού σχεδίου». ζ. Η περίπτωση θ΄ της παραγράφου 6 του άρθρου 3 καταργείται. η. Στο άρθρο 3 προστίθεται παράγραφος 7 με το ακόλουθο περιεχόμενο: «7. Περιεχόμενο Επενδυτικών Σχεδίων Τα επενδυτικά σχέδια που περιλαμβάνονται στο άρθρο αυτό, πλην αυτών που διέπονται από άλλον του υπ' αριθμ. 1628/2006 ειδικό Κανονισμό της Ευρωπαϊκής Επιτροπής, θα πρέπει να αφορούν: − τη δημιουργία νέας μονάδας, − την επέκταση υπάρχουσας μονάδας, − τη διαφοροποίηση της παραγωγής μίας μονάδας προς νέα, πρόσθετα προϊόντα, − τη θεμελιώδη αλλαγή στη συνολική παραγωγική διαδικασία υπάρχουσας μονάδας. Επενδυτικά σχέδια δεν ενισχύονται εφόσον δεν ικανοποιούν μία τουλάχιστον από τις ως άνω προϋποθέσεις.» 4. Το άρθρο 4 αντικαθίσταται ως εξής: «Άρθρο 4 Παρεχόμενες Ενισχύσεις 1.α. Για τα επενδυτικά σχέδια της παραγράφου 1 του άρθρου 3 παρέχονται κατά περιοχή και κατηγορία οι ακόλουθες ενισχύσεις: Για την εφαρμογή των διατάξεων του άρθρου αυτού στην κατηγορία 1 περιλαμβάνονται οι κατηγορίες 3, 4 και 5 της κατάταξης των επενδυτικών σχεδίων του άρθρου 3 παράγραφος 1 και στην κατηγορία 2 περιλαμβάνονται οι αντίστοιχες κατηγορίες 1 και 2. Επιχορήγηση ή και επιδότηση χρηματοδοτικής μίσθωσης ή επιδότηση του κόστους της δημιουργούμενης απασχόλησης: \| Περιοχή A΄ - \| Κατηγορία 1 − 20% Κατηγορία 2 − 15% \| \|---\|---\| \| Περιοχή Β΄ - \| Κατηγορία 1 − 30% Κατηγορία 2 − 25% \| \| Περιοχή Γ΄ \| Κατηγορία 1 − 40% Κατηγορία 2 − 35% \| Ή εναλλακτικά Φορολογική απαλλαγή \| Περιοχή A΄ - \| Κατηγορία 1 − 60% Κατηγορία 2 − 50% \| \|---\|---\| \| Περιοχή Β΄ - \| Κατηγορία 1 − 100% Κατηγορία 2 − 100% \| β. Οι παρεχόμενες ενισχύσεις της περίπτωσης α΄, αναγόμενες σε ακαθάριστο Ισοδύναμο Επιχορήγησης, δεν επιτρέπεται να υπερβούν τα ποσοστά του εγκεκριμένου από την Ευρωπαϊκή Επιτροπή Χάρτη Περιφερειακών Ενισχύσεων. γ. Στις μεσαίες επιχειρήσεις παρέχεται επιπλέον ποσοστό ενίσχυσης έως δέκα τοις εκατό (10%). δ. Στις πολύ μικρές και μικρές επιχειρήσεις παρέχεται επιπλέον ποσοστό ενίσχυσης έως είκοσι τοις εκατό (20%). 2. α. Με κοινή απόφαση των Υπουργών Οικονομίας και Οικονομικών και Ανάπτυξης, καθορίζονται τα επιπλέον ποσοστά ενίσχυσης των περιπτώσεων γ΄ και δ΄ της προηγούμενης παραγράφου για τις πολύ μικρές, μικρές και μεσαίες επιχειρήσεις, σε Περιφέρειες, Νομούς ή τμήματα αυτών, ανά είδος επενδυτικού σχεδίου, βάσει των κριτηρίων του κατά κεφαλή Ακαθάριστου Εγχώριου Προϊόντος (Α.Ε.Π.), του ποσοστού ανεργίας και της γεωγραφικής θέσης των αντίστοιχων περιοχών. β. Με απόφαση του Υπουργού Οικονομίας και Οικονομικών δύναται να μετατάσσονται κατηγορίας τα επενδυτικά σχέδια της παραγράφου 1 του άρθρου 3. 3. Ενισχύσεις μεγάλων επενδυτικών σχεδίων α. Για την εφαρμογή των διατάξεων του νόμου αυτού ς «Μεγάλο επενδυτικό σχέδιο» νοείται επένδυση της παραγράφου 2 του άρθρου 2 του παρόντος, με ενισχυόμενες δαπάνες άνω των πενήντα εκατομμυρίων (50.000.000) ευρώ, υπολογιζόμενες με τις τιμές και τις συναλλαγματικές ισοτιμίες που ισχύουν κατά το χρόνο χορήγησης της ενίσχυσης. β. Για τον υπολογισμό του συνολικού ποσού των ενισχυόμενων δαπανών θα λαμβάνεται υπόψη η υλοποίηση για περίοδο τριών (3) ετών, σε μία εγκατάσταση, εκ μέρους μίας ή περισσότερων επιχειρήσεων, πάγιων περιουσιακών στοιχείων συνδυαζόμενων κατά αδιαίρετο από οικονομική άποψη τρόπο. γ. Στα επενδυτικά σχέδια της παραγράφου αυτής δεν παρέχονται οι προσαυξήσεις των ποσοστών ενίσχυσης που χορηγούνται στις μικρές και μεσαίες επιχειρήσεις. δ. Για επενδυτικά σχέδια που υπερβαίνουν τα πενήντα εκατομμύρια (50.000.000) ευρώ το ανώτατο χορηγούμενο ποσό ενίσχυσης προσδιορίζεται ως εξής: i. για το τμήμα μέχρι πενήντα εκατομμύρια (50.000.000) ευρώ παρέχεται το 100% του κατά περίπτωση ανώτατου ορίου περιφερειακής ενίσχυσης, ii. για το τμήμα που υπερβαίνει τα πενήντα εκατομμύρια (50.000.000) ευρώ έως εκατό εκατομμύρια (100.000.000) ευρώ παρέχεται το 50% του κατά περίπτωση ανώτατου ορίου περιφερειακής ενίσχυσης, iii. για το τμήμα που υπερβαίνει τα εκατό εκατομμύρια (100.000.000) ευρώ παρέχεται το 34% του κατά περίπτωση ανώτατου ορίου περιφερειακής ενίσχυσης. 4. Οι ανωτέρω ενισχύσεις δεν σωρεύονται με οποιαδήποτε άλλη κρατική ενίσχυση κατά την έννοια του άρθρου 87 παράγραφος 1 της Συνθήκης ή με οποιαδήποτε άλλη κοινοτική ή εθνική χρηματοδότηση, σε σχέση με τις ίδιες επιλέξιμες δαπάνες, εάν η εν λόγω σώρευση θα είχε ως αποτέλεσμα η ένταση της ενίσχυσης να υπερβεί την ένταση της ενίσχυσης που προβλέπει ο κανονισμός. 5. Για τα επενδυτικά σχέδια της υποπερίπτωσης (ix) της περίπτωσης δ΄ και των υποπεριπτώσεων (vi), (vii), (viii), (ix), (x) και (xi) της περίπτωσης ε΄ της παραγράφου 1 του άρθρου 3 παρέχεται η ενίσχυση της επιχορήγησης ή της φορολογικής απαλλαγής. 6. Για τα επενδυτικά σχέδια των περιπτώσεων α΄ και β΄ της παραγράφου 3 του άρθρου 3, που πραγματοποιούνται στην αλλοδαπή, παρέχεται μόνο η ενίσχυση της επιχορήγησης, το ποσοστό της οποίας ορίζεται με απόφαση του Υπουργού Οικονομίας και Οικονομικών σύμφωνα με την Κοινοτική Νομοθεσία.» 5. α. Το πρώτο εδάφιο της παραγράφου 4 του άρθρου 5 αντικαθίσταται ως εξής: «Με την απόφαση πιστοποίησης της ολοκλήρωσης και έναρξης της παραγωγικής λειτουργίας, είναι δυνατόν, μετά από αίτηση του επενδυτή, να αναμορφωθεί το ενισχυόμενο κόστος αυτής, το οποίο σε περίπτωση αύξησης δεν δύναται να υπερβεί το πέντε τοις εκατό (5%) αυτού που έχει εγκριθεί.» β. Η παράγραφος 6 του άρθρου 5 αντικαθίσταται ως εξής: «6.α. Η έναρξη της υλοποίησης των επενδυτικών σχεδίων γίνεται μετά τη δημοσίευση της απόφασης υπαγωγής στις διατάξεις του παρόντος νόμου. Ως έναρξη νοείται είτε η έναρξη των κατασκευαστικών εργασιών είτε η πρώτη βέβαιη ανάληψη δέσμευσης για παραγγελία εξοπλισμού, εκτός των προκαταρκτικών μελετών σκοπιμότητας. β. Έναρξη πραγματοποίησης του επενδυτικού σχεδίου πριν τη δημοσίευση της απόφασης υπαγωγής δύναται να γίνει, με αποκλειστική ευθύνη του επενδυτή, μόνο εφόσον του χορηγηθεί επιβεβαίωση επιλεξιμότητας σύμφωνα με τις διατάξεις της παραγράφου 5 του άρθρου 7 του παρόντος νόμου. γ. Η εφαρμογή του επενδυτικού σχεδίου χωρίς την πλήρωση των προϋποθέσεων των περιπτώσεων α΄ και β΄της παραγράφου αυτής επιφέρει απόρριψη του συνόλου του επενδυτικού σχεδίου.» γ. Στο τελευταίο εδάφιο της παραγράφου 23 του άρθρου 5 αντικαθίστανται η λέξη «εγκατάστασης» με την λέξη «παραγωγής». δ. Ο τίτλος της παραγράφου 24 του άρθρου 5 αντικαθίσταται ως εξής: «24. Προϋποθέσεις, περιορισμοί και όροι για την εφαρμογή των ενισχύσεων σε επενδύσεις εξόρυξης και θραύσης αδρανών υλικών και βιομηχανικών ορυκτών της υποπερίπτωσης (i) της περίπτωσης α΄ της παραγράφου 1 του άρθρου 3». ε. Στην παράγραφο 26 του άρθρου 5 προστίθεται περίπτωση στ΄ ως εξής: «στ. Οι φορείς επενδύσεων που επιλέγουν την ενίσχυση της φορολογικής απαλλαγής υποχρεούνται, όπου απαιτείται, να εφοδιαστούν, με ιδία πρωτοβουλία, με τις αναγκαίες γνωμοδοτήσεις, χαρακτηρισμούς ή εγκρίσεις των επενδυτικών σχεδίων τους, από τις Ειδικές Επιτροπές ή άλλες αρμόδιες υπηρεσίες του Δημοσίου, σύμφωνα με τις διατάξεις του παρόντος νόμου. Επίσης υποχρεούνται στην υποβολή Δήλωσης Φορολογικής Απαλλαγής (Δ.Φ.Α.).» 6. α. Στην παράγραφο 1 του άρθρου 7 προστίθεται περίπτωση γ΄ ως εξής: «γ. Οι ανωτέρω αιτήσεις υποβάλλονται και ηλεκτρονικά.» β. Μετά το δεύτερο εδάφιο της παραγράφου 5 του άρθρου 7 προστίθενται τα ακόλουθα εδάφια: «Με την υποβολή της αίτησης υπαγωγής και των απαιτούμενων δικαιολογητικών προς τις αρμόδιες προς την εξέτασή της υπηρεσίες ή φορείς, ο φορέας της επένδυσης δύναται να ζητήσει τη χορήγηση επιβεβαίωσης επιλεξιμότητας προκειμένου να προχωρήσει σε έναρξη υλοποίησης της επένδυσης. Εντός προθεσμίας πέντε (5) εργάσιμων ημερών το αίτημά του αυτό εξετάζεται από την Υπηρεσία, η οποία προβαίνει σε τυπικό έλεγχο του υποβληθέντος φακέλου και εφόσον αυτός περιέχει τα δικαιολογητικά των παραγράφων 3 και 4 του παρόντος άρθρου δίδεται έγγραφη επιβεβαίωση προς τον αιτούντα ότι το επιχειρηματικό σχέδιο που υποβλήθηκε ικανοποιεί κατ' αρχήν τους όρους επιλεξιμότητας που τίθενται από το νόμο. Η παραπάνω επιβεβαίωση δεν συνεπάγεται και την τελική υπαγωγή του επιχειρηματικού σχεδίου, η οποία θα κριθεί μετά την αξιολόγηση αυτού, σύμφωνα με τις διατάξεις των επόμενων παραγράφων του παρόντος άρθρου. Μετά τη χορήγηση της επιβεβαίωσης επιλεξιμότητας δύναται να αρχίσει η πραγματοποίηση επενδυτικών δαπανών με αποκλειστική ευθύνη του επενδυτή, δεδομένου ότι αυτή δεν δεσμεύει την κρίση της Γνωμοδοτικής Επιτροπής ούτε την απόφαση της Διοίκησης σχετικά με την υπαγωγή ή μη της επένδυσης στις διατάξεις του νόμου.» Το μετά την παραπάνω προσθήκη έβδομο εδάφιο της ίδιας παραγράφου αντικαθίσταται ως εξής: «Κατά την εξέταση της αίτησης υπαγωγής οι υπηρεσίες ή οι φορείς δύνανται, εφόσον τούτο κρίνεται αναγκαίο, να αποστέλλουν με απόδειξη στο φορέα της επένδυσης ή τον αντίκλητό του, έγγραφο με το οποίο ζητείται η προσκόμιση τυχόν πρόσθετων στοιχείων και πληροφοριών, καθώς και η παροχή περαιτέρω διευκρινήσεων, προς υποβοήθηση του έργου της αξιολόγησης της αίτησης υπαγωγής.» γ. Η περίπτωση α΄ της παραγράφου 13 του άρθρου 7 αντικαθίσταται ως εξής: «α. Με απόφαση του Υπουργού Οικονομίας και Οικονομικών που εκδίδεται κάθε Ιανουάριο και με την επιφύλαξη της επόμενης περίπτωσης και των παραγράφων 1 και 3 του άρθρου 9, καθορίζεται το συνολικό ποσό των επιχορηγήσεων, επιδοτήσεων χρηματοδοτικής μίσθωσης και του κόστους της δημιουργούμενης απασχόλησης, από εθνικούς και κοινοτικούς πόρους, που εγκρίνεται ετησίως και κατανέμεται μεταξύ των αρμόδιων φορέων υπαγωγής της παραπάνω παραγράφου 11. Με την ίδια απόφαση καθορίζεται και το συνολικό ποσό ενισχύσεων των επιχειρηματικών σχεδίων διάσωσης και αναδιάρθρωσης του άρθρου 9. Επίσης, με την ίδια απόφαση είναι δυνατό να κατανέμεται το ως άνω ποσό, κατά τομέα δραστηριότητας και ανάλογα με το μέγεθος των επιχειρήσεων. Ο Υπουργός Οικονομίας και Οικονομικών είναι δυνατόν με όμοιες αποφάσεις να αναπροσαρμόζει κατά τη διάρκεια του έτους το παραπάνω ποσό. Με όμοια απόφαση καθορίζεται το συνολικό ποσό των επιχορηγήσεων που εγκρίνεται ετησίως για κάθε κράτος προκειμένου για τις επενδύσεις της παραγράφου 3 του άρθρου 3.» δ. Το δεύτερο εδάφιο της υποπερίπτωσης (i) της περίπτωσης β΄ της παραγράφου 15 του άρθρου 7 αντικαθίσταται ως εξής: «Μέλη της Επιτροπής είναι ο Γενικός Γραμματέας Βιομηχανίας ως Πρόεδρος, ο Γενικός Γραμματέας Επενδύσεων και Ανάπτυξης του Υπουργείου Οικονομίας και Οικονομικών, ο προϊστάμενος της αρμόδιας Γενικής Διεύθυνσης ή Διεύθυνσης του Υπουργείου Οικονομίας και Οικονομικών, ο προϊστάμενος της αρμόδιας Γενικής Διεύθυνσης ή Διεύθυνσης της Γενικής Γραμματείας Βιομηχανίας, εκπρόσωπος του Υπουργείου Αγροτικής Ανάπτυξης και Τροφίμων, δύο εμπειρογνώμονες αναγνωρισμένου κύρους σε θέματα βιομηχανικών επενδύσεων, ένας εκπρόσωπος του Σ.Ε.Β., ένας εκπρόσωπος της Γ.Σ.Ε.Ε. και ένας εκπρόσωπος της Ένωσης Ελληνικών Τραπεζών. Στις συνεδριάσεις της επιτροπής παρίσταται ως μέλος άνευ ψήφου και Νομικός Σύμβουλος του Υπουργείου Ανάπτυξης ή Πάρεδρος του ίδιου Υπουργείου. Όταν η Ειδική Γνωμοδοτική Επιτροπή εξετάζει επενδυτικά σχέδια που έχουν υποβληθεί στο Ε.Λ.Κ.Ε., στη σύνθεσή της παρίσταται και εκπρόσωπος αυτού, ως μέλος άνευ ψήφου.» ε. Το δεύτερο εδάφιο της υποπερίπτωσης (ii) της περίπτωσης β΄ της παραγράφου 15 του άρθρου 7 αντικαθίσταται ως εξής: «Μέλη της Επιτροπής είναι ο Γενικός Γραμματέας Βιομηχανίας ως Πρόεδρος, δύο προϊστάμενοι Γενικών Διευθύνσεων ή αρμόδιων Διευθύνσεων της Γενικής Γραμματείας Βιομηχανίας, εκπρόσωπος του Υπουργείου Αγροτικής Ανάπτυξης και Τροφίμων, δύο εμπειρογνώμονες αναγνωρισμένου κύρους σε ζητήματα βιομηχανικών επενδύσεων, ένας εκπρόσωπος του Σ.Ε.Β. και ένας της Γ.Σ.Ε.Ε.. Στις συνεδριάσεις της επιτροπής παρίσταται ως μέλος άνευ ψήφου και Νομικός Σύμβουλος του Υπουργείου Ανάπτυξης ή Πάρεδρος του ίδιου Υπουργείου. Όταν η Ειδική Γνωμοδοτική Επιτροπή εξετάζει επενδυτικά σχέδια που έχουν υποβληθεί στο Ε.Λ.Κ.Ε., στησύνθεσή της παρίσταται και εκπρόσωπος αυτού, ως μέλος άνευ ψήφου.» στ. Η περίπτωση δ΄ της παραγράφου 15 του άρθρου 7 αντικαθίσταται ως εξής: «δ. Οι καθοριζόμενες πιο πάνω γνωμοδοτικές επιτροπές γνωμοδοτούν επίσης επί αιτημάτων ολοκλήρωσης και πιστοποίησης έναρξης της παραγωγικής λειτουργίας επενδύσεων, αιτημάτων παράτασης της προθεσμίας ολοκλήρωσης για λόγους ανώτερης βίας, καθώς και για την ανάκληση αποφάσεων υπαγωγής και επιστροφής ενισχύσεων που έχουν καταβληθεί και αφορούν σε επενδυτικά σχέδια, για την υπαγωγή των οποίων γνωμοδότησαν κατά περίπτωση, ως και για θέματα επενδύσεων που έχουν υπαχθεί σε προγενέστερους επενδυτικούς νόμους, εφόσον οι σχετικοί φάκελοι των επενδύσεων αυτών είναι της αρμοδιότητας των κατά περίπτωση αντίστοιχων υπηρεσιών ή φορέων και τηρούνται σε αυτούς.» ζ. Η περίπτωση ζ΄ της παραγράφου 15 του άρθρου 7 αντικαθίσταται ως εξής: «ζ. Δεν μπορούν να συμμετέχουν στις συνεδριάσεις των παραπάνω γνωμοδοτικών επιτροπών τα μέλη, σύμβουλοι ή φυσικά πρόσωπα που συμμετέχουν στο εταιρικό ή μετοχικό κεφάλαιο ή στη διοίκηση επιχειρήσεων ή έχουν καταρτίσει ή συμμετάσχει στην κατάρτιση επενδυτικών σχεδίων ή έχουν αξιολογήσει ή ελέγξει αιτήσεις υπαγωγής, κατά την τελευταία πενταετία, που έχουν υπαχθεί στους νόμους 3299/2004 και 2601/1998 ή έχουν υποβάλει αίτηση για να υπαχθούν στις διατάξεις του παρόντος, εφόσον στις συνεδριάσεις αυτές εξετάζονται θέματα των επιχειρήσεων αυτών ή θέματα άλλων επιχειρήσεων ίδιου ή συναφούς αντικειμένου.» η. Η παράγραφος 21 του άρθρου 7 αντικαθίσταται ως εξής: «21. Σύστημα υποβολής, αξιολόγησης και παρακολούθησης Για την υποστήριξη των διαδικασιών ηλεκτρονικής υποβολής των αιτημάτων των Οι επενδυτές και οι αρμόδιοι φορείς και υπηρεσίες υποχρεούνται να καταχωρούν στο επενδυτών που αφορούν τις ενισχύσεις επιχορήγησης ή/και επιδότησης χρηματοδοτικής μίσθωσης ή επιδότησης του κόστους της δημιουργούμενης απασχόλησης και των δηλώσεων που αφορούν την ενίσχυση της φορολογικής απαλλαγής, καθώς και των διαδικασιών αξιολόγησης, παρακολούθησης και ελέγχου των επενδύσεων, προβλέπεται η λειτουργία πληροφοριακού συστήματος εγκατεστημένου στους κατά τόπους αρμόδιους φορείς και υπηρεσίες. Πληροφοριακό Σύστημα τις απαραίτητες πληροφορίες που σχετίζονται με την εφαρμογή του παρόντος νόμου. Με απόφαση του Υπουργού Οικονομίας και Οικονομικών ρυθμίζονται θέματα σχετικά με την οργάνωση, διαχείριση και λειτουργία του Πληροφοριακού Συστήματος και προσδιορίζονται τα στοιχεία που καταχωρούνται, ο χρόνος υποβολής τους, οι υποχρεώσεις των φορέων και κάθε άλλη σχετική λεπτομέρεια.» 7. α. Η υποπερίπτωση iii της περίπτωσης α΄ της παραγράφου 1 του άρθρου 8 αντικαθίσταται ως εξής: «iii. Παρέχεται η δυνατότητα προκαταβολής που συνολικά δεν μπορεί να υπερβαίνει το 50% της προβλεπόμενης στη σχετική απόφαση υπαγωγής της επένδυσης επιχορήγησης, με την προσκόμιση ισόποσης εγγυητικής επιστολής προσαυξημένης κατά 10% από τράπεζα που είναι εγκατεστημένη και λειτουργεί νόμιμα στην Ελλάδα. Η ανωτέρω προκαταβολή αποτελεί μέρος της συνολικά καταβαλλόμενης επιχορήγησης. Σε περίπτωση χορήγησης του συνόλου της προκαταβολής δεν εφαρμόζεται η ανωτέρω υποπερίπτωση (i).» β. Τα δύο πρώτα εδάφια της παραγράφου 7 του άρθρου 8 αντικαθίστανται ως εξής: «Οι επιχορηγήσεις επενδύσεων, οι επιδοτήσεις χρηματοδοτικής μίσθωσης, οι επιχορηγήσεις του μισθολογικού κόστους της απασχόλησης καταβάλλονται με βάση τις διατάξεις του παρόντος και καλύπτονται από τον προϋπολογισμό Δημοσίων Επενδύσεων στον οποίο εγγράφεται η σχετική προβλεπόμενη δαπάνη για κάθε οικονομικό έτος ή/και από κοινοτικά κονδύλια. Στην περίπτωση της συγχρηματοδότησης επένδυσης ή της χρηματοδότησης αυτής αποκλειστικά από κοι− νοτικά κονδύλια γνωστοποιείται αυτό στον φορέα της επένδυσης, ο οποίος οφείλει να τηρεί τις οριζόμενες από την Κοινοτική Νομοθεσία διαδικαστικές προϋποθέσεις καταβολής της επιχορήγησης. Οι παραπάνω ενισχύσεις που καταβάλλονται με βάση τις διατάξεις του παρόντος απαλλάσσονται από κάθε φόρο, τέλος χαρτοσήμου ή δικαίωμα, καθώς και από κάθε άλλη επιβάρυνση σε όφελος του Δημοσίου ή τρίτου.» 8.α. Το εδάφιο β΄ της παραγράφου 3 του άρθρου 9 διαγράφεται. β. Στο ίδιο άρθρο προστίθεται παράγραφος 4 με το εξής περιεχόμενο: «4. Ίδρυση μικρών επιχειρήσεων Με κοινή απόφαση των Υπουργών Οικονομίας και Οικονομικών και Ανάπτυξης, κατόπιν προηγούμενης έγκρισης από την Ευρωπαϊκή Επιτροπή, ενισχύεται η δημιουργία πολύ μικρών ή μικρών επιχειρήσεων, καθώς και η υλοποίηση δαπανών των επιχειρήσεων αυτών που έχουν ιδρυθεί κατά την τελευταία πενταετία. Οι παρεχόμενες ενισχύσεις της παραγράφου αυτής δεν θα υπερβαίνουν το ποσό των δύο εκατομμυρίων (2.000.000) ευρώ για κάθε πολύ μικρή ή μικρή επιχείρηση που είναι εγκατεστημένη στις περιφέρειες της υποπερίπτωσης (i) της περίπτωσης β΄ της παρούσας παραγράφου και του ενός εκατομμυρίου (1.000.000) ευρώ στις περιφέρειες της υποπερίπτωσης (ii) της ίδιας περίπτωσης. Το ετήσιο ποσό των χορηγούμενων ενισχύσεων δεν πρέπει να υπερβαίνει το 33% των συνολικών ποσών ενίσχυσης σε κάθε επιχείρηση. Με την ίδια απόφαση ορίζονται: α. Δαπάνες που μπορεί να αφορούν είτε i. υπηρεσίες νομικές, διοικητικής υποστήριξης και παροχής συμβουλών που έχουν άμεση σχέση με τη δημιουργία της επιχείρησης είτε και ii. δαπάνες που πραγματοποιούνται κατά τα πρώτα πέντε έτη μετά την ίδρυση της επιχείρησης και αναφέρονται σε: − τόκους εξωτερικής χρηματοδότησης και μερίσματα των χρησιμοποιούμενων ιδίων κεφαλαίων, με επιτόκιο που δεν υπερβαίνει το επιτόκιο αναφοράς, − έξοδα μίσθωσης εγκαταστάσεων/εξοπλισμού παραγωγής, − δαπάνες για ενέργεια, ύδρευση και θέρμανση, οι φόροι (εκτός του Φ.Π.Α. και των εταιρικών φόρων) και οι διοικητικές επιβαρύνσεις, − αποσβέσεις, έξοδα χρηματοδοτικής μίσθωσης εγκαταστάσεων/εξοπλισμού παραγωγής, καθώς και έξοδα μισθοδοσίας, συμπεριλαμβανομένων των υποχρεωτικών εισφορών κοινωνικής ασφάλισης, υπό την προϋπόθεση ότι για τις συναφείς επενδύσεις ή μέτρα δημιουργίας θέσεων εργασίας και πρόσληψης δεν έχουν δοθεί άλλου είδους ενισχύσεις. β. Τα ποσοστά ενίσχυσης που δεν δύναται να υπερβαίνουν: i. στις περιφέρειες του άρθρου 87 παράγραφος 3 στοιχείο α΄ της συνθήκης Ε.Ε. το 35% των ενισχυόμενων δαπανών που πραγματοποιούνται κατά τα τρία πρώτα έτη μετά την ίδρυση της επιχείρησης και το 25% κατά τα δύο επόμενα έτη, ii. στις περιφέρειες του άρθρου 87 παράγραφος 3 στοιχείο γ΄ της συνθήκης Ε.Ε. το 25% των ενισχυόμενων δαπανών που πραγματοποιούνται κατά τα τρία πρώτα έτη μετά την ίδρυση της επιχείρησης και το 15% κατά τα δύο επόμενα έτη. Τα παρεχόμενα ποσοστά της υποπερίπτωσης (i) είναι δυνατόν να προσαυξάνονται κατά 5% − στις περιφέρειες που το κατά κεφαλήν Α.Ε.Π. είναι μικρότερο του 60% του μέσου όρου των 25 Κρατών − Μελών της Ευρωπαϊκής Ένωσης, − στα μικρά νησιά με πληθυσμό μικρότερο των πέντε χιλιάδων (5.000) κατοίκων. γ. Με την ίδια απόφαση δύναται να καθορίζονται περιοχές της Επικράτειας στις οποίες θα παρέχονται οι ενισχύσεις της παραγράφου αυτής, τομείς στους οποίους θα δραστηριοποιούνται οι ενισχυόμενες επιχειρήσεις, η διάρκεια του καθεστώτος, το είδος και τα ποσοστά των χορηγούμενων ενισχύσεων, το σύνολο ή μέρος των οριζόμενων στην περίπτωση α΄ δαπανών, οι αναγκαίες παρεκκλίσεις από τις ρυθμίσεις των λοιπών διατάξεων του παρόντος νόμου που αφορούν τη νομική μορφή των επιχειρήσεων, το ελάχιστο κόστος ενισχυόμενου επενδυτικού σχεδίου, την ιδία συμμετοχή, τον τρόπο και τα κριτήρια αξιολόγησης, τη διαδικασία παροχής των ενισχύσεων, καθώς και κάθε άλλη λεπτομέρεια που θα συμβάλλει στην εφαρμογή της μορφής αυτής χορήγησης κινήτρων σε ιδιωτικές επιχειρήσεις.» 9. α. Η υποπερίπτωση α΄ της περίπτωσης Β΄ της παραγράφου 1 του άρθρου 10 καταργείται. Στην περίπτωση Δ΄ της παραγράφου 2 προστίθεται εδάφιο: «Κάθε αλλαγή της εταιρικής σύνθεσης του φορέα της επένδυσης οφείλει να γνωστοποιείται στην αρμόδια υπηρεσία. Εάν διαπιστωθεί κατά την ολοκλήρωση της επένδυσης ότι λόγω αλλαγής της εταιρικής σύνθεσης ο φορέας του επενδυτικού σχεδίου έπαυσε να είναι μεσαία ή μικρή επιχείρηση, αφαιρείται από την ενίσχυση το αντίστοιχο ποσοστό που όριζε η απόφαση υπαγωγής λόγω αυτής της ιδιότητας.» 10. α. Η περίπτωση ζ΄ της παραγράφου 2 του άρθρου 12 αντικαθίσταται ως εξής: «ζ. Μέχρι την έκδοση της προβλεπόμενης στην παράγραφο 18 του άρθρου 5 κοινής υπουργικής απόφασης για τον καθορισμό του είδους και της έκτασης των έργων ολοκληρωμένης μορφής εκσυγχρονισμού: α) ξενοδοχειακής μονάδας ή: β) των τουριστικών οργανωμένων κατασκηνώσεων (campings), διατηρούνται σε ισχύ και εφαρμόζονται για τον παρόντα νόμο αα) η κανονιστική απόφαση 43965/30.11.1994 που έχει εκδοθεί κατ' εφαρμογή της περίπτωσης λβ΄ της παραγράφου 1 του άρθρου 2 του κ.ν. 1892/1990 και διατηρήθηκε σε ισχύ σύμφωνα με τη μεταβατική διάταξη της περίπτωσης ε΄ της παραγράφου 2 του άρθρου 14 του ν. 2601/1998, όπως ίσχυε και ββ) η υπ' αριθμ. 58692/5.8.1998 κανονιστική απόφαση που είχε εκδοθεί σύμφωνα με το εδάφιο β΄ της παραγράφου 20 του άρθρου 6 του ν. 2601/1998, αντιστοίχως. Η παραπάνω απόφαση της υποπερίπτωσης ββ΄ της περίπτωσης αυτής έχει εφαρμογή και για τα επενδυτικά σχέδια τουριστικών οργανωμένων κατασκηνώσεων (campings) που έχουν υποβληθεί έως την ημερομηνία λήξης υποβολής των αιτήσεων στις διατάξεις του ν. 3299/ 2004.» β. i. Στην περίπτωση στ΄ της παραγράφου 2 του άρθρου 12 αντί της αναφοράς στην παράγραφο 16 του άρθρου 6 του ν. 2601/1998 νοείται αναφορά στην παράγραφο 18 του παραπάνω άρθρου. ii. Στις περιπτώσεις ιγ΄ και ιδ΄ της παραγράφου 2 του άρθρου 12, όπου γίνεται αναφορά στο άρθρο 8 του παρόντος νόμου νοείται αναφορά στο άρθρο 7 του ίδιου νόμου. iii. Στην περίπτωση κ΄ της παραγράφου 2 του άρθρου 12 αντικαθίσταται η φράση «περίπτωση β΄ της παραγράφου 1» με τη φράση «περίπτωση α΄ της παραγράφου 4». 11. Η ισχύς των διατάξεων του άρθρου αυτού αρχίζει την 1η Ιανουαρίου 2007.	<urn:uuid:4a83f0b2-7232-436a-ba67-04be1357a36f>	HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train	finepdfs	ell_Grek	27,234
São Paulo, 13 de maio de 2020 – A Ultrapar Participações S.A. ("Companhia" ou "Ultrapar", B3: UGPA3 / NYSE: UGP), com atuação na cadeia de óleo e gás através da Ultragaz, Ipiranga e Ultracargo, especialidades químicas através da Oxiteno e varejo farmacêutico com a Extrafarma, anuncia hoje seus resultados do primeiro trimestre de 2020. Principais destaques O ano de 2020 teve um início promissor no Brasil e, por consequência, em nossos negócios, com sinais de aceleração em praticamente todos os nossos segmentos. Porém, o Brasil e o mundo foram acometidos pela pandemia do novo coronavírus, uma crise sem precedentes na área da saúde com graves consequências para a economia mundial, em função das medidas necessárias de isolamento social e restrição à movimentação de pessoas. Na Ultrapar, estabelecemos o Comitê de Crise em março para atuar em três frentes principais: saúde e segurança dos nossos colaboradores e parceiros; nossas operações e seus respectivos elos na cadeia de valor; e nossa solidez financeira. Adicionalmente, seguimos realizando ações sociais regionais para contribuir no combate à pandemia. Temos confiança que vamos superar esse momento desafiador e sairemos mais fortes da crise. As atividades exercidas pelas empresas controladas pela Ultrapar são consideradas essenciais para o combate à pandemia e permanecem em pleno funcionamento, a despeito dos desafios operacionais e de pessoas impostos para essa continuidade. Porém, os reflexos da pandemia trouxeram impactos imediatos especialmente ao nosso negócio de distribuição de combustíveis, com uma queda de 27% no volume vendido nas últimas semanas de março em relação ao mesmo período do ano anterior e perdas pelo efeito da queda abrupta nos preços de petróleo e seus derivados. Nesse contexto de maior incerteza, tomamos algumas medidas emergenciais como a redução de 30% no plano de investimentos para 2020, o aumento da nossa posição de caixa por meio de linhas de créditos no valor total de R$ 1,5 bilhão e a suspensão do nosso guidance de resultados para 2020. Encerramos o trimestre com uma posição de caixa superior a R$ 7,0 bilhões e nossas dívidas possuem um prazo médio de amortização de aproximadamente cinco anos. Além da liquidez financeira, esse reforço de caixa foi fundamental para estabelecermos um pacote amplo de ajuda para nossos parceiros na cadeia de valor da Ipiranga, proporcionando também maior solidez ao sistema de distribuição de combustíveis do país. No 1T20, a Ipiranga foi o único negócio com impactos relevantes decorrentes da pandemia. Em contrapartida, reportamos uma evolução positiva nos resultados da Ultragaz, Oxiteno, Ultracargo e Extrafarma em relação ao primeiro trimestre de 2019. Considerações sobre as informações financeiras e operacionais As informações financeiras apresentadas nesse documento foram preparadas de acordo com as normas IFRS (International Financial Reporting Standards). As informações financeiras referentes à Ultrapar correspondem às informações consolidadas da Companhia. As informações da Ipiranga, Oxiteno, Ultragaz, Ultracargo e Extrafarma são apresentadas sem eliminação de transações realizadas entre as sociedades. Portanto, a soma de tais informações pode não corresponder às informações consolidadas da Ultrapar. Adicionalmente, as informações financeiras e operacionais incluídas nesta discussão de resultados são sujeitas a arredondamentos e, como consequência, os valores totais apresentados nas tabelas e gráficos podem diferir da agregação numérica direta dos valores que os precedem. Ressaltamos que todas as informações financeiras apresentadas nesse documento contemplam a adoção à norma IFRS 16 e a segregação de certas despesas da Holding. As informações denominadas LAJIDA (EBITDA) – (LAJIDA – Lucro Antes dos Juros, Impostos sobre a Renda e Contribuição Social sobre o Lucro Líquido, Depreciação e Amortização); EBITDA Ajustado – ajustado pela amortização de ativos de contratos com clientes – direitos de exclusividade e pelo resultado de cash flow hedge dos bonds; e LAJIR (EBIT) – (LAJIR – Lucro Antes dos Juros e Impostos sobre a Renda e Contribuição Social sobre o Lucro Líquido) estão apresentadas de acordo com a Instrução nº 527 emitida pela CVM em 04 de outubro de 2012. Segue o cálculo do EBITDA a partir do lucro líquido: \| R$ milhões \| 1T20 \| 1T19 \| 4T19 \| \|---\|---\|---\|---\| \| Lucro líquido (+) IR e contribuição social (+) Despesa (receita) financeira líquida (+) Depreciação e amortização \| 1 68,9 2 42,6 ( 267,7) 1 37,1 1 68,2 ( 18,6) 1 67,6 (0,8) 2 52,1 3 03,7 2 88,8 3 01,9 \| \| \| \| EBITDA \| 7 77,3 \| 6 98,7 \| 2 67,7 \| \| Ajuste (+) Amortização de ativos de contratos com clientes - direitos de exclusividade (Ipiranga e Ultragaz) (+) Resultado de c ash flow hedge dos bonds \| 82,9 83,6 19,6 - \| \| 81,9 11,9 \| \| EBITDA Ajustado \| 8 79,8 \| 7 82,3 \| 3 61,5 \| \| Não recorrentes (+) Créditos tributários na Oxiteno (+) Impairment Extrafarma (+) Baixa de ativos da Oxiteno Andina \| ( 70,9) - - - - 5 93,3 - - 14,0 \| \| \| \| EBITDA ex-não recorrentes \| 8 08,9 \| 7 82,3 \| 9 68,8 \| 2 2 COVID-19 Ações para combate à crise Desde o princípio da crise, a Ultrapar e suas subsidiárias vêm atuando em inúmeras frentes para garantir a segurança de seus colaboradores, a estabilidade e continuidade de suas operações e a solidez financeira da Companhia. Todas as atividades das empresas controladas pela Ultrapar são classificadas como essenciais no contexto das medidas adotadas para o enfrentamento da pandemia, nos termos do Decreto nº 10.282/20, que regulamenta a Lei nº 13.979/20, de modo que tais empresas permanecem em pleno funcionamento. Adicionalmente aos esforços para a continuidade operacional e atendimento aos nossos clientes, a Companhia tem implementado ações para contribuir com o empenho nacional de combate à crise, dentre as quais destacamos: * Doação da Ipiranga para construção de hospital em Porto Alegre, junto à Gerdau, Hospital Moinhos de Vento, Grupo Zaffari e outras empresas, que ficará como importante legado para toda a população; * Doação via Instituto Brasileiro de Petróleo para construção de hospital de campanha no Rio de Janeiro e doação de álcool 70º para hospitais públicos do país, além de compra de máscaras e álcool gel para distribuição por parte da Ipiranga; * Pacote de ajuda para revendedores Ipiranga, incluindo antecipação dos créditos das vendas pelo aplicativo Abastece Aí, postergação de pagamentos de aluguéis e financiamentos e suspensão temporária de cláusulas de performance de volume; * Disponibilização de 100 mil litros de álcool gel a preço de custo para as lojas franqueadas, além de incremento de mix de produtos e parcerias com iFood e Uber Eats, por parte da rede de conveniências am/pm; * Doação de 335 mil litros de diesel para apoiar a distribuição de álcool 70º e apoio aos caminhoneiros para doação de kit de higiene, por parte da Ipiranga; * Concessão de 10% de desconto nos combustíveis para profissionais de saúde, por meio do aplicativo Abastece Aí; * Participação de doação coletiva de aparelhos de respiração junto às empresas do Polo Petroquímico de Camaçari, por parte da Oxiteno, da Ultragaz e da Ultracargo; * Doação de (i) 6 mil cestas básicas em Salvador, (ii) 650 mil barras de sabão degradável a mais de 30 municípios, (iii) 8 mil botijões P-13 em São Paulo e (iv) 50 mil máscaras e 10 mil tubos de álcool gel para os revendedores, por parte da Ultragaz; * Apoio na construção do hospital Grajaú (Sírio Libanês) em São Paulo, além de instalações e abastecimento de GLP em diversos hospitais em São Paulo e na Bahia, por parte da Ultragaz; * Distribuição de folhetos do Ministério da Saúde em 18 Estados, por parte da Ultragaz; * Doação de 100 leitos para a secretaria de saúde do Estado do Maranhão, para a construção de hospital de campanha, por parte da Ultracargo; * Doação para apoiar a reativação do Hospital Alfa em Recife, por parte da Ultracargo; * Cessão de espaço e infraestrutura para a vacinação de dez mil pessoas no Pará, por parte da Extrafarma em parceria com o Estado; e 3 3 1° TRIMESTRE DE 2020 * Doação de 45 mil máscaras e 45 mil luvas para o Estado do Maranhão, por parte da Extrafarma e da Ultracargo, e de 65 mil máscaras e 65 mil luvas para os Estados do Pará e Ceará, por parte da Extrafarma. Impactos operacionais Para amenizar os efeitos da pandemia sobre o sistema de saúde nacional, os governos estaduais adotaram medidas de isolamento social, restringindo a movimentação de pessoas e a operação de certos negócios ("lockdown"), impactando de forma significativa a atividade econômica no Brasil. Dentre os negócios do Grupo Ultra, a Ipiranga foi a mais afetada pelos efeitos imediatos da pandemia e, a partir da segunda quinzena de março, registrou uma queda abrupta no volume de vendas de combustíveis, com impacto mais expressivo no ciclo Otto. Adicionalmente, a queda na demanda mundial por petróleo e derivados acarretou em volatilidade acentuada nos preços dessas commodities, gerando perdas no valor do estoque para a Ipiranga. A Oxiteno Brasil sofreu redução na demanda dos países asiáticos, em contrapartida houve um aumento nas vendas no mercado interno no segmento de Home & Personal Care. Além disso, a Oxiteno foi beneficiada pelo efeito da depreciação do Real frente ao dólar em seus resultados. Em relação à Ultragaz, houve um aumento na demanda de GLP para uso residencial, impulsionando as vendas no segmento envasado. Já o segmento granel passou a sentir os efeitos iniciais da pandemia nos últimos dias de março, sobretudo nos volumes para pequenas e médias empresas. A queda na demanda por combustíveis levou à redução da utilização de capacidade nas refinarias do Brasil, diminuindo a produção de GLP. Para garantir a continuidade da oferta do produto, a Petrobras, principal fornecedora de GLP, aumentou as importações. Com isso, a Ultragaz incorreu em maiores custos com fretes, por necessidade de retirada dos produtos em polos mais distantes. Na Ultracargo não houve impactos decorrentes da pandemia no 1T20, uma vez que o volume de granéis líquidos movimentados em portos permaneceu estável. A Extrafarma apresentou aumento no faturamento ao longo de março, principalmente em função de uma antecipação de vendas nos segmentos de medicamentos, efeito relacionado à pandemia, que foi compensado pela redução na movimentação de clientes nas lojas a partir da última semana de março e no número de lojas em funcionamento. Em função do lockdown, 7% das lojas da Extrafarma não estão operando, pois estão localizadas principalmente em shoppings centers, e cerca de 85% das lojas estão operando com horário reduzido. Para minimizar o impacto do menor fluxo de clientes em lojas, a Extrafarma vem operando através de parceria com aplicativos, televendas e delivery. Liquidez Com o objetivo de reforçar a liquidez e posição de caixa da Companhia, tendo em vista a incerteza gerada pela pandemia em curso, ao final de março e início de abril de 2020, a Ultrapar e suas subsidiárias contrataram R$ 1,5 bilhão em novos financiamentos com vencimento em um ano. Desse total, R$ 1,3 bilhão foi obtido por meio de emissão de notas promissórias com crédito de R$ 1,0 bilhão em 06 de abril e de R$ 0,3 bilhão em 08 de abril. Além disso, como medida de contenção de caixa, a Companhia anunciou em 01 de abril a redução de aproximadamente 30% em seu plano de investimentos para 2020. Adicionalmente, a Ultrapar suspendeu as projeções financeiras para 2020 divulgadas em fato relevante de 03 de março de 2020, uma vez que as principais premissas utilizadas para tais projeções, como crescimento de PIB e taxa de câmbio, já não mais representavam o consenso de mercado. A volatilidade e a velocidade de mudança de cenários não permitem, neste momento, que seja estabelecida uma nova projeção. 4 4 Ipiranga \| \| 1T20 \| \| 1T19 \| 4T19 \| Δ \| Δ \| \|---\|---\|---\|---\|---\|---\|---\| \| \| \| \| \| \| 1T20 v 1T19 \| 1T20 v 4T19 \| \| Volume total (mil m³) \| \| 5.490 \| \| \| \| \| \| Diesel \| \| 2.722 \| \| \| \| \| \| Ciclo Otto \| \| 2.669 \| \| \| \| \| \| Outros¹ \| \| 99 \| \| \| \| \| \| EBITDA (R$ milhões) \| \| 480 \| \| \| \| \| ¹ Óleos combustíveis, arla 32, querosene, lubrificantes e graxas Desempenho operacional – A Ipiranga apresentou redução de 2% no volume vendido em relação ao 1T19, reflexo da queda de 5% no ciclo Otto, em função da pandemia do COVID-19 que impactou de forma significativa o volume de vendas na segunda quinzena de março, atenuada pelo crescimento de 2% no diesel, principalmente nos segmentos revenda e TRR. O volume vendido pela Ipiranga em janeiro e fevereiro de 2020 cresceu 0,7% em comparação ao mesmo período em 2019, enquanto o volume de março de 2020 apresentou redução de 6,4% vs. março de 2019. Em relação ao 4T19, o volume foi 10% menor, com redução de 14% no ciclo Otto e 6% no diesel, em função dos impactos da pandemia do COVID-19 e da sazonalidade entre períodos. Receita líquida – Total de R$ 17.900 milhões (+3%), em função do aumento nos custos médios unitários dos produtos derivados de petróleo e do etanol, além de maior faturamento da ICONIC, apesar do menor volume de vendas. Em relação ao 4T19, a receita líquida apresentou redução de 12%, consequência do menor volume de vendas e da queda no custo médio unitário dos combustíveis ao longo do 1T20. Custo dos produtos vendidos – Total de R$ 17.205 milhões (+4%), devido, principalmente, ao aumento no custo médio unitário da Ipiranga, reflexo do efeito da desvalorização do Real sobre os preços de referência de derivados, apesar das reduções de preços da Petrobras ao longo do trimestre. Em relação ao 4T19, o custo dos produtos vendidos caiu 11%, em função do menor volume de vendas e das movimentações nos custos de combustíveis no período. Despesas gerais, administrativas e de vendas ("SG&A") – Total de R$ 467 milhões (-4%), em virtude, principalmente, de menores gastos com frete, programas de marketing e iniciativas de redução de despesas. Em relação ao 4T19, as despesas gerais, administrativas e de vendas diminuíram 11%, em função de menores gastos com fretes, despesas administrativas e menores despesas com a ICONIC, apesar do aumento em PDD. Outros resultados operacionais – Aumento de R$ 20 milhões (+83%) em relação ao 1T19, devido à constituição de créditos tributários extraordinários de PIS/COFINS no valor de R$ 39 milhões, parcialmente atenuado por menores receitas de merchandising com fornecedores. EBITDA – Total de R$ 480 milhões (-20%), reflexo do menor volume de vendas e menores margens, agravadas pela perda de estoque no período, atenuados pela gestão de custos e despesas e pelo melhor resultado da ICONIC. Em relação ao 4T19, o EBITDA apresentou queda de 31%, em razão da sazonalidade entre os períodos e dos impactos iniciais da pandemia sobre volumes e margens anteriormente mencionados. Investimentos – Foram investidos R$ 196 milhões, direcionados à ampliação e manutenção das redes de postos e franquias e à infraestrutura logística da Ipiranga. Do total investido, R$ 51 milhões referem-se a imobilizações e adições ao intangível, R$ 142 milhões a ativos de contratos com clientes (direitos de exclusividade) e R$ 4 milhões a liberações de financiamento a clientes e antecipação de aluguel, líquidos de recebimento. A Ipiranga encerrou o 1T20 com 7.106 postos, adição líquida de 16 postos em relação ao 4T19. 5 5 Oxiteno \| \| 1T20 \| \| 1T19 \| 4T19 \| Δ \| Δ \| \|---\|---\|---\|---\|---\|---\|---\| \| \| \| \| \| \| 1T20 v 1T19 \| 1T20 v 4T19 \| \| Dólar médio (R$/US$) \| \| 4,46 \| \| \| \| \| \| Volume total (mil tons) \| \| 181 \| \| \| \| \| \| Especialidades \| \| 148 \| \| \| \| \| \| Commodities \| \| 32 \| \| \| \| \| \| Vendas no Brasil \| \| 128 \| \| \| \| \| \| Vendas no mercado externo \| \| 53 \| \| \| \| \| \| EBITDA ex-não recorrentes¹ (R$ milhões) \| \| 122 \| \| \| \| \| \| EBITDA (R$ milhões) \| \| 193 \| \| \| \| \| ¹ Não considera baixa de ativos da Oxiteno Andina no 4T19 e créditos tributários no 1T20 Desempenho operacional – O volume de especialidades químicas se manteve estável em relação ao 1T19, com maiores vendas nos segmentos de Crop Solutions (agroquímicos) e Home & Personal Care no mercado interno e maior volume vendido nos Estados Unidos decorrente do ramp up da planta de Pasadena, apesar da redução nas exportações de solventes para a Ásia, reflexo dos impactos da pandemia do COVID-19. O volume de vendas de commodities foi 2% maior na comparação com o 1T19, principalmente por oportunidades spot de exportação de glicóis. Em relação ao 4T19, o volume total de vendas cresceu 3%, com aumento de 5% em especialidades químicas, principalmente pelo aumento nas vendas nos Estados Unidos, parcialmente compensado pela redução de 3% nas vendas de commodities. Receita líquida – Total de R$ 1.108 milhões (+5%), em função da desvalorização de 18% do Real frente ao dólar (R$ 0,69/US$), apesar da redução de 10% dos preços médios em dólar, seguindo a queda dos preços no mercado internacional. Em relação ao 4T19, a receita líquida aumentou 10%, em razão dos mesmos motivos mencionados anteriormente. Custo dos produtos vendidos – Total de R$ 877 milhões (-2%), em função de menores custos de alguns insumos, principalmente do eteno e do óleo de palmiste (PKO), apesar do Real 18% mais desvalorizado frente ao dólar (R$ 0,69/US$). Na comparação com o 4T19, o custo dos produtos vendidos aumentou 6%, reflexo principalmente do maior volume de vendas e da desvalorização de 8% do Real frente ao dólar (R$ 0,34/US$). Despesas gerais, administrativas e de vendas ("SG&A") – Total de R$ 194 milhões (+13%), decorrente de maiores gastos com fretes, da variação cambial sobre as unidades internacionais e de maiores amortizações de softwares, atenuados por menores gastos com pessoal, informática, consultorias e manutenção, em função da postergação de parada de fábrica. Em relação ao 4T19, as despesas gerais, administrativas e de vendas reduziram 1%, devido à redução de gastos com pessoal no Brasil (principalmente indenizações) e nos EUA, efeitos compensados pelo aumento nas despesas com frete e pelo maior volume de vendas. Outros operacionais – Total de R$ 72 milhões no 1T20, resultado da constituição de créditos tributários extemporâneos relacionados à exclusão do ICMS da base de cálculo do PIS/COFINS no montante de R$ 71 milhões. EBITDA – Total de R$ 193 milhões (+386%), ou R$ 122 milhões (+207%) excluindo o efeito não recorrente da constituição de créditos tributários no 1T20, em razão da melhora nas margens de contribuição em US$/ton e do Real 18% mais desvalorizado frente ao dólar (R$ 0,69/US$). Em relação ao 4T19, o EBITDA excluindo os efeitos não recorrentes aumentou 72%, devido principalmente ao maior volume de vendas e à variação cambial. Investimentos – Os investimentos no período foram de R$ 44 milhões, direcionados, principalmente, à manutenção e à segurança das unidades produtivas. 6 6 Ultragaz \| \| 1T20 \| \| 1T19 \| 4T19 \| Δ \| Δ \| \|---\|---\|---\|---\|---\|---\|---\| \| \| \| \| \| \| 1T20 v 1T19 \| 1T20 v 4T19 \| \| Volume total (mil tons) \| \| 421 \| \| \| \| \| \| Envasado \| \| 288 \| \| \| \| \| \| Granel \| \| 134 \| \| \| \| \| \| EBITDA (R$ milhões) \| \| 147 \| \| \| \| \| Desempenho operacional – O volume vendido da Ultragaz no 1T20 apresentou crescimento de 7% em relação ao 1T19, superior ao crescimento do mercado de 5% no período, com ganho de participação nos segmentos envasado e granel. No segmento envasado, o volume cresceu 7% em relação ao 1T19, impulsionado no final do trimestre pelo maior consumo residencial em função da pandemia, com destaque para o aumento nas vendas nas regiões Centro-Oeste e Sudeste. No segmento granel, apesar de já ter começado a sentir o efeito da crise no final de março, o volume foi 6% maior, devido principalmente a maiores vendas para indústrias, condomínios e de gases especiais (propelentes). Em relação ao 4T19, o volume vendido reduziu 2%, reflexo da sazonalidade entre os períodos. Receita líquida – Total de R$ 1.762 milhões (+7%), em linha com o maior volume de vendas. Em relação ao 4T19, a receita líquida reduziu 1%, em função do menor volume de vendas e pelos reajustes nos custos do GLP. Custo dos produtos vendidos – Total de R$ 1.523 milhões (+6%), principalmente em função do maior volume vendido. Em relação ao 4T19, o custo dos produtos vendidos se manteve estável, em função dos reajustes nos custos do GLP e maiores gastos com requalificação de vasilhames, efeitos compensados pelo menor volume de vendas. Despesas gerais, administrativas e de vendas ("SG&A") – Total de R$ 154 milhões (-4%), em função de menores despesas com pessoal, processos judiciais e menores despesas com provisão para créditos de liquidação duvidosa, apesar do aumento nas despesas com fretes. Em relação ao 4T19, as despesas gerais, administrativas e de vendas diminuíram 6%, devido a maiores despesas com processos tributários no 4T19, além dos fatores mencionados acima. EBITDA – Total de R$ 147 milhões (+34%), devido ao maior volume de vendas e redução nas despesas. Em relação ao 4T19, o EBITDA foi 12% menor, devido principalmente à sazonalidade entre os períodos. Investimentos – Foram investidos R$ 57 milhões, direcionados à reposição e aquisição de vasilhames, instalações em novos clientes Ultrasystem e manutenção de bases de engarrafamento. Do total investido, R$ 53 milhões referem-se a imobilizações e adições ao intangível e R$ 4 milhões a ativos de contratos com clientes (direitos de exclusividade). 7 7 Ultracargo \| \| 1T20 \| \| 1T19 \| 4T19 \| Δ \| Δ \| \|---\|---\|---\|---\|---\|---\|---\| \| \| \| \| \| \| 1T20 v 1T19 \| 1T20 v 4T19 \| \| Armazenagem efetiva¹ (mil m³) \| \| 907 \| \| \| \| \| \| m³ faturado (mil m³) \| \| 3.149 \| \| \| \| \| \| EBITDA (R$ milhões) \| \| 91 \| \| \| \| \| 1 Média mensal Desempenho operacional – A armazenagem média e o m³ faturado da Ultracargo aumentaram 20% e 21%, respectivamente, em relação ao 1T19, devido principalmente à maior movimentação de combustíveis, fruto das expansões de capacidade em Santos e Itaqui ao longo dos últimos 12 meses, além da maior movimentação em Suape e Aratu. Em relação ao 4T19, a armazenagem média nos terminais cresceu 7% e o m³ faturado cresceu 6%, em função do aumento na movimentação de etanol e combustíveis em Aratu e Suape, atenuada pela menor movimentação de etanol em Santos. Receita líquida – Total de R$ 163 milhões no 1T20 (+29%), impulsionada pelo aumento na movimentação de combustíveis, novos contratos e reajustes contratuais. Em relação ao 4T19, a receita líquida aumentou 7%, em linha com a maior armazenagem. Custo dos serviços prestados – Total de R$ 63 milhões (+6%), devido aos maiores custos com pessoal e manutenção, reflexo do aumento de capacidade em Santos e Itaqui. Em relação ao 4T19, o custo dos serviços prestados diminuiu 15%, devido à concentração de gastos com pessoal, materiais, manutenção e serviços associados ao aumento de capacidade em Santos no 4T19. Despesas gerais, administrativas e de vendas ("SG&A") – Total de R$ 33 milhões (+14%), principalmente em função de maiores despesas com pessoal e depreciação de ativos. Em relação ao 4T19, as despesas gerais, administrativas e de vendas diminuíram 24%, devido aos gastos pontuais incorridos em função do início de operação nas expansões em Santos e Itaqui e com pessoal, principalmente indenizações, ambos no 4T19. Outros resultados operacionais – Total de R$ 3 milhões relacionado, principalmente, à decisão favorável de restituição de empréstimo compulsório à Eletrobrás no montante de R$ 4 milhões. EBITDA – Total de R$ 91 milhões (+52%), fruto das expansões de capacidade e reajustes contratuais, atenuados pelo aumento de custos e despesas. Em relação ao 4T19, o EBITDA foi 69% maior, em função da maior movimentação e da redução nos custos e despesas. Investimentos – Na Ultracargo, os investimentos no período foram de R$ 18 milhões, direcionados principalmente à expansão de Itaqui, segurança operacional e manutenção dos terminais. 8 8 1° TRIMESTRE DE 2020 Extrafarma \| \| 1T20 \| \| 1T19 \| 4T19 \| Δ \| Δ \| \|---\|---\|---\|---\|---\|---\|---\| \| \| \| \| \| \| 1T20 v 1T19 \| 1T20 v 4T19 \| \| Número de lojas (final do período) \| \| 411 \| 440 416 (7%) (1%) \| \| \| \| \| % de lojas maduras (+3 anos) \| \| 60% \| 46% 55% 13,9 p.p. 5,3 p.p. \| \| \| \| \| Receita bruta (R$ milhões) \| \| 521 \| 546 528 (5%) (1%) \| \| \| \| \| EBITDA ex-não recorrentes¹ (R$ milhões) \| \| 9 \| 1 (10) 630% n/a \| \| \| \| \| EBITDA (R$ milhões) \| \| 9 \| 1 (603) 630% n/a \| \| \| \| ¹ Não considera impairment no ágio da aquisição no 4T19 Desempenho operacional – A Extrafarma encerrou o 1T20 com 411 lojas, sendo 20 aberturas e 49 fechamentos nos últimos 12 meses, uma redução de 7% na sua base, resultado da maior seletividade nos investimentos e maior rigor em relação às lojas com baixo desempenho. Ao final do 1T20, as lojas em maturação (com até três anos de operação) representavam 40% da rede. Em relação ao 4T19, a Extrafarma apresentou uma redução líquida de 5 lojas. Receita bruta – Total de R$ 521 milhões, redução de 5% comparado ao 1T19, devido principalmente ao menor número de lojas e à redução do faturamento no segmento atacado, parcialmente compensados pela maturação das lojas novas. Em relação ao 4T19, a receita bruta reduziu 1%, reflexo do menor número de lojas e da redução do faturamento no segmento atacado. Custo dos produtos vendidos e lucro bruto – O custo do produto vendido totalizou R$ 349 milhões (-7%), em decorrência da queda nas vendas. O lucro bruto atingiu R$ 145 milhões (+2%), equivalente a uma margem bruta de 28%, devido principalmente às melhores margens no varejo e menor participação nas vendas do segmento atacado, que possui menor margem. Em relação ao 4T19, o custo dos produtos vendidos se manteve estável e o lucro bruto reduziu 6%, em função da sazonalidade entre os períodos. Despesas gerais, administrativas e de vendas ("SG&A") – Total de R$ 174 milhões (-6%), devido principalmente ao menor número de lojas e às iniciativas para ganho de produtividade e otimização logística, com destaque para a redução de despesas com pessoal e a abertura do CD em Guarulhos. Em relação ao 4T19, as despesas gerais, administrativas e de vendas reduziram 2%, em função de menores despesas com pessoal e melhorias operacionais nos CDs. Outros resultados operacionais – Redução de R$ 9 milhões vs. 1T19, decorrente de créditos tributários extemporâneos registrados no 1T19. Em relação ao 4T19, houve um aumento de R$ 8 milhões em função da reversão pontual de créditos no período de comparação. EBITDA – Total de R$ 9 milhões em comparação ao reportado de R$ 1 milhão no 1T19, em função de melhores margens e ganhos de produtividade, que foram parcialmente compensados pelos créditos extemporâneos obtidos no 1T19. Em relação ao 4T19, a melhora no resultado se deve, principalmente, ao impairment no ágio da aquisição da Extrafarma e à baixa de investimentos decorrente do fechamento de lojas, ambos no 4T19. Investimentos – No 1T20 foram investidos R$ 11 milhões, direcionados principalmente à tecnologia de informação, manutenção e reforma de lojas. 9 9 Ultrapar \| Valores em R$ milhões \| 1T20 \| \| 1T19 \| 4T19 \| Δ \| Δ \| \|---\|---\|---\|---\|---\|---\|---\| \| \| \| \| \| \| 1T20 v 1T19 \| 1T20 v 4T19 \| \| Receita líquida \| \| 21.387 \| \| \| \| \| \| Lucro líquido ex-não recorrentes¹ \| \| 71 \| \| \| \| \| \| Lucro líquido \| \| 169 \| \| \| \| \| \| Lucro por ação atribuível aos acionistas² \| \| 0,15 \| \| \| \| \| \| EBITDA ex-não recorrentes¹ \| \| 809 \| \| \| \| \| \| EBITDA Ajustado \| \| 880 \| \| \| \| \| \| Investimentos \| \| 350 \| \| \| \| \| \| Fluxo de caixa das operações \| \| 932 \| \| \| \| \| ¹ Não considera impairment da Extrafarma e baixa de ativos da Oxiteno Andina, ambos no 4T19, e créditos tributários na Oxiteno no 1T20 ² Calculado em Reais a partir da média ponderada do número de ações ao longo do período, líquido das ações em tesouraria. Estes valores consideram o desdobramento de ações ocorrido em abril/2019 Receita líquida – Total de R$ 21.387 milhões (+3%), em função do aumento na receita líquida da Ipiranga, Oxiteno, Ultragaz e Ultracargo. Em relação ao 4T19, a receita líquida reduziu 10%, devido à redução na receita líquida da Ipiranga, Ultragaz e Extrafarma. EBITDA Ajustado – Total de R$ 880 milhões (+12%) ou R$ 809 milhões (+3%), excluindo o efeito não recorrente dos créditos tributários na Oxiteno, reflexo do aumento no EBITDA da Oxiteno, Ultragaz, Ultracargo e Extrafarma. Na comparação com o 4T19, se excluirmos os efeitos não recorrentes, o EBITDA Ajustado reduziu 17%, devido ao menor EBITDA da Ipiranga e Ultragaz, principalmente em função da sazonalidade entre os períodos e dos impactos do COVID-19 sobre a Ipiranga no 1T20. Depreciação e amortização 3 – Total de R$ 387 milhões (+4%), principalmente em função de maiores amortizações de softwares na Oxiteno. Na comparação com o 4T19, o total de custos e despesas com depreciação e amortização aumentou 1%. Resultado financeiro – A Ultrapar apresentou despesa financeira líquida de R$ 168 milhões no 1T20 em comparação a uma receita financeira líquida de R$ 1 milhão no 1T19, reflexo da piora no resultado dos hedges cambiais, atenuada pela apropriação de juros de créditos tributários referentes à exclusão do ICMS da base de cálculo do PIS/COFINS, no valor de R$ 78 milhões. O resultado negativo da marcação a mercado dos hedges cambiais refere-se principalmente aos instrumentos derivativos contratados no 1T20 para proteção das margens operacionais da Oxiteno em Reais frente à flutuação do câmbio do dólar americano (Zero Cost Collar). Esse resultado foi parcialmente compensado pelo resultado positivo da marcação a mercado dos instrumentos de hedge para proteção da variação cambial sobre os bonds emitidos em dólares. Em relação ao 4T19, a despesa financeira reduziu R$ 84 milhões, explicada principalmente pela apropriação de juros de créditos tributários referentes à exclusão do ICMS da base de cálculo do PIS/COFINS mencionada anteriormente e pela desvalorização da ação da Ultrapar sobre os bônus de subscrição, apesar do resultado negativo dos hedges cambiais. Lucro líquido – Total de R$ 169 milhões (-30%) ou R$ 71 milhões (-71%), excluindo o efeito não recorrente dos créditos tributários na Oxiteno, em função dos impactos do COVID-19 no resultado do 1T20 e do aumento na despesa financeira, conforme explicado acima, atenuado pelo maior EBITDA. Em relação ao 4T19, excluindo os efeitos não recorrentes, o lucro líquido apresentou redução de 47%, decorrente do menor EBITDA, atenuado por uma menor despesa financeira. Fluxo de caixa gerado pelas atividades operacionais – Geração de R$ 932 milhões no 1T20, comparada a uma geração de R$ 462 milhões no 1T19, devido ao maior desinvestimento em capital de giro no trimestre. Resultado Holding, coligadas e iniciativas digitais – Em adição aos resultados dos cinco principais negócios, a Ultrapar apresentou EBITDA negativo em R$ 39 milhões, composto principalmente de R$ 26 milhões de despesas da Holding, R$ 4 milhões de EBITDA negativo com as iniciativas digitais e R$ 9 milhões de EBITDA negativo com as coligadas. Em relação as iniciativas digitais, o EBITDA negativo reflete as despesas com pessoal e tecnologia, enquanto o EBITDA negativo das coligadas está relacionado principalmente as menores margens e perda de estoque na refinaria Riograndense, decorrente da queda abrupta nos preços de petróleo e seus derivados. ³ Inclui amortização de ativos de contratos com clientes – direitos de exclusividade 10 Mercado de capitais O volume financeiro médio negociado da Ultrapar, considerando as negociações ocorridas na B3 e na NYSE, foi de R$ 224 milhões/dia no 1T20 (+20%). As ações da Ultrapar encerraram o trimestre cotadas a R$ 12,53 na B3, queda de 51% no trimestre, enquanto o índice Ibovespa sofreu desvalorização de 37% no 1T20. Na NYSE, as ações da Ultrapar apresentaram desvalorização de 61% no 1T20, enquanto o índice Dow Jones apresentou queda de 23%. A Ultrapar encerrou o 1T20 com valor de mercado de R$ 14 bilhões. Em 19 de fevereiro de 2020, o Conselho de Administração confirmou a emissão de 2.108.542 ações ordinárias, dentro do limite de capital autorizado, em decorrência do exercício parcial dos bônus de subscrição entregues aos antigos acionistas da Extrafarma quando da incorporação de ações desta aprovada em 2014. Os valores de cotação da ação, bem como o volume médio diário de ações e ADRs negociadas apresentados no quadro abaixo já refletem essa emissão. \| Mercado de capitais \| 1T20 \| 1T19 \| \|---\|---\|---\| \| Quantidade de ações (mil) \| 1.114.919 \| \| \| Valor de mercado¹ (R$ milhões) \| 13.970 \| \| \| B3 \| \| \| \| Volume médio/dia (ações) \| 9.901.834 \| \| \| Volume financeiro médio/dia (R$ mil) \| 184.163 \| \| \| Cotação média (R$/ação) \| 18,60 \| \| \| NYSE \| \| \| \| Quantidade de ADRs² (mil ADRs) \| 47.480 \| \| \| Volume médio/dia (ADRs) \| 1.934.532 \| \| \| Volume financeiro médio/dia (US$ mil) \| 9.031 \| \| \| Cotação média (US$/ADRs) \| 4,67 \| \| \| Total \| \| \| \| Volume médio/dia (ações) \| 11.836.366 \| \| ¹ Calculado a partir do preço de fechamento da ação no período ² 1 ADR = 1 ação ordinária Fonte: Bloomberg 11 Endividamento (R$ milhões) \| Ultrapar consolidado \| 1T20 \| \| 4T19 \| 1T19 \| \|---\|---\|---\|---\|---\| \| Dívida bruta \| \| (16.962,0) \| (14.392,7) (15.112,0) \| \| \| Caixa e aplicações financeiras \| \| 7.248,7 \| 5.712,1 6.492,0 \| \| \| Dívida líquida (ex-IFRS 16) \| \| (9.713,3) \| (8.680,6) (8.620,0) \| \| \| Arrendamentos a pagar \| \| (1.704,2) \| (1.588,7) (1.622,2) \| \| \| Dívida líquida \| \| (11.417,6) \| (10.269,3) (10.242,2) \| \| \| Dívida líquida/EBITDA Ajustado LTM¹ (ex-IFRS 16) \| \| 3,12x \| 2,87x 2,65x \| \| \| Dívida líquida/EBITDA Ajustado LTM¹ \| \| 3,27x \| 3,03x n/a \| \| \| Custo médio da dívida (% CDI) \| \| 121,4% \| 103,3% 97,5% \| \| \| Rendimento médio do caixa (% CDI) \| \| 90,3% \| 93,6% 97,4% \| \| \| Prazo médio de amortização (anos) \| \| 4,7 \| 4,7 4,3 \| \| ¹ EBITDA Ajustado LTM não considera o impairment da Extrafarma de R$ 593 milhões para o 4T19 e o 1T20 A Ultrapar encerrou o 1T20 com dívida financeira líquida de R$ 9,7 bilhões, composta de endividamento bruto de R$ 17,0 bilhões e posição de caixa de R$ 7,2 bilhões. Considerando os arrendamentos a pagar (IFRS 16) de R$ 1,7 bilhão, a dívida líquida total foi de R$ 11,4 bilhões (3,27x EBITDA Ajustado LTM, excluindo o impairment da Extrafarma) em comparação a R$ 10,3 bilhões em 31 de dezembro de 2019 (3,03x EBITDA Ajustado LTM, excluindo o impairment da Extrafarma). O aumento da dívida líquida é função principalmente do efeito da variação cambial da parcela dos bonds designada por hedge accounting no período. Excluindo esse impacto da variação cambial dos bonds na dívida líquida, correspondente a R$ 730 milhões, a alavancagem teria sido de 3,06x. Perfil de amortização: Com o objetivo de reforçar a liquidez e posição de caixa da Companhia, tendo em vista a incerteza gerada pela pandemia em curso, em março e abril de 2020, a Ultrapar e suas empresas controladas contrataram R$ 1,5 bilhão em novos financiamentos com vencimento em um ano, compreendendo R$ 1,3 bilhão em notas promissórias emitidas no mercado de capitais brasileiro e títulos de crédito bancário de R$ 0,2 bilhão. 12 1° TRIMESTRE DE 2020 Composição por moeda: \| \| Moeda nacional \| 7.706,1 \| \|---\|---\|---\| \| Moeda estrangeira \| \| \| \| Resultado de instrumentos de proteção cambial e de juros \| \| \| \| \| Total \| 16.962,0 \| Moeda nacional Moeda estrangeira Resultado de instrumentos de proteção cambial e de juros Com hedge Sem hedge 13 Teleconferência 1T20 A Ultrapar realizará a teleconferência com analistas e investidores em 14 de maio de 2020 para comentários sobre o desempenho da Companhia no primeiro trimestre de 2020 e perspectivas. A apresentação estará disponível para download no website da Companhia 30 minutos antes de seu início. Haverá WEBCAST simultâneo pela internet no site ri.ultra.com.br. Favor conectar-se com 15 minutos de antecedência. Português: 11h (horário Brasília) / 10h (horário EUA EST) Telefone para conexão: +55 (11) 2188-0155 Código: Ultrapar Replay: +55 (11) 2188-0400 (disponível por sete dias) Código: Ultrapar Inglês: 12h30min (horário Brasília) / 11h30min (horário EUA EST) Participantes Internacionais: +1 (844) 802-0962 Código: Ultrapar Replay: +1 (412) 317-0088 (disponível por sete dias) Código: 10143086 14 ULTRAPAR BALANÇO PATRIMONIAL CONSOLIDADO 15 ULTRAPAR DEMONSTRATIVO DE RESULTADOS CONSOLIDADO ¹ Inclui amortização de ativos de contratos com clientes – direitos de exclusividade ² Inclui imobilizações e adições ao intangível, ativos de contratos com clientes (direitos de exclusividade), custos diretos iniciais de ativos de direito de uso, liberações de financiamentos a clientes, antecipações de aluguel (líquidos de repagamentos) e aquisições ³ EBITDA Ajustado LTM não considera o impairment da Extrafarma para o 4T19 e o 1T20 16 ULTRAPAR FLUXO DE CAIXA CONSOLIDADO Adições em ativos de contratos com clientes - direitos de exclusividade 14,9 - 17 IPIRANGA CAPITAL OPERACIONAL CONSOLIDADO DEMONSTRATIVO DE RESULTADOS CONSOLIDADO ¹ Inclui amortização de ativos de contratos com clientes – direitos de exclusividade 18 CAPITAL OPERACIONAL CONSOLIDADO OXITENO DEMONSTRATIVO DE RESULTADOS CONSOLIDADO 19 1° TRIMESTRE DE 2020 ULTRAGAZ CAPITAL OPERACIONAL CONSOLIDADO DEMONSTRATIVO DE RESULTADOS CONSOLIDADO ¹ Inclui amortização de ativos de contratos com clientes – direitos de exclusividade 20 ULTRACARGO CAPITAL OPERACIONAL CONSOLIDADO ¹ Inclui obrigações com clientes de longo prazo e saldo referente ao valor adicional mínimo da aquisição do Temmar, no porto de Itaqui e contas a pagar - indenização clientes e terceiros DEMONSTRATIVO DE RESULTADOS CONSOLIDADO 21 EXTRAFARMA CAPITAL OPERACIONAL DEMONSTRATIVO DE RESULTADOS 1 Calculado sobre a receita bruta 22	<urn:uuid:305f38e6-018b-4afd-8c68-90201981ccc9>	HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train	finepdfs	por_Latn	37,886
Sosiaalitoimen tietoteknologiahankkeen esiselvityksen loppuraportti JOHDANTO Sosiaalialan osaamiskeskusten lakisääteisenä tehtävänä on muun muassa huolehtia sosiaalialan tutkimus-, kokeilu- ja kehittämistoiminnan toteutumisesta omalla alueellaan. Osaamiskeskukset on perustettu maakuntapohjaisesti niin, että Socomin toimialueena ovat Etelä-Karjalan ja Kymenlaakson maakunnat. Socomissa on sen perustamisesta lähtien verkostoiduttu ja tehty yhteistyötä seudullisesti ja maakunnallisesti. Yhä useammin on huomattu, että maakuntarajat ylittävä toiminta voi tuoda parhaan lopputuloksen. Näin on erityisesti silloin, kun on kyse joko erityisosaamista vaativista palveluista tai laajoista kehittämishankkeista. Valtioneuvoston periaatepäätös sosiaalialan tulevaisuuden turvaamiseksi ja Sosiaalialan kehittämishankkeen toimeenpanosuunnitelma nostavat yhdeksi kehittämisen painopisteeksi tietoteknologian käytön sosiaalihuollossa. Tavoitteena on edistää tietoteknologian käyttöä niin, että kehittämistyössä lähdetään alan omista kehittämistarpeista. Sosiaalitoimen tietoteknologiaratkaisut on todettu hajanaisiksi ja tietojärjestelmien liittyminen työhön on ollut hyvin eritasoista. Jossakin ollaan tietoteknologian soveltamisessa asiakaskertomusten tallentamisen ja arkistoinnin asteella ja joillakin alueilla tietojärjestelmä tukee jo suurta osaa toimintaprosessin eri vaiheista. Kehittämistyö on aiemmin keskittynyt lähinnä oman kunnan tietojärjestelmiin eikä kuntarajat ylittäviin ratkaisuihin juuri ole päästy. Terveydenhuollossa on edetty pidemmälle. Myös Kaakkois-Suomessa on hyviä kokemuksia terveydenhuollon tietojärjestelmäyhteistyöstä. KAAPO -potilastietojärjestelmää on suunniteltu ja toteutetaan usean kymenlaaksolaisen ja eteläkarjalaisen kunnan yhteistyönä. KAAPO on aurannut tietä sosiaalitoimen tietoteknologiayhteistyölle. KAASO:n, Kaakkois-Suomen sosiaalitoimen yhteisen tietojärjestelmähankkeen valmistelu käynnistyi vuonna 2003 ja jatkui esiselvityksellä, jonka raportti on nyt käsillä. Esiselvityksen aikana on luotu yhteistä näkemystä tietoteknologian kehittämisen suunnista sekä koottu käyttäjäläheistä tietoa kehittämistarpeista sosiaalitoimessa ja päivähoidossa. Esiselvityksen aikana on tuotettu monta uutta oivallusta tietotekniikan luomista mahdollisuuksista palvelujen tuottamisessa, dokumentoinnissa, toimintojen johtamisessa, seurannassa sekä palveluprosessien kehittämisessä ja arvioinnissa. Raportissa kuvataan esiselvityksen työmuotoja ja tuloksia, vaikka kaikkea prosessin aikana tapahtunutta oppimista ja oivaltamista ei olekaan mahdollisuus saada raportoiduksi. Esiselvityksen seurauksena kaakkoissuomalaiset kunnat ovat valmiita yhteisen sosiaalitoimen tietoteknologiahankkeen toteuttamiseen, joka palvelee työn sisällöllistä kehittämistä ja, joka toteutetaan yhdessä ja yhteistyössä muiden toimijoiden kanssa. Tämän ovat mahdollistaneet kaikki ne, jotka ovat vieneet esiselvitysprosessia eteenpäin oman työnsä ohella. Suuret kiitokset teille kaikille! Tarja Myllärinen Toimitusjohtaja Socom SISÄLLYSLUETTELO Johdanto LIITTEET 1. KATSAUS TIETOTEKNIIKKAAN JA TUTKIMUKSIIN Tietoteknologiasta on tullut merkittävä osa sosiaalialan ja erityisesti sosiaalihuollon työskentelyä. Ensimmäisiä laajempia sosiaalihuollon tietojärjestelmiä alettiin ottaa käyttöön 1980-luvun lopulla. Tietoverkot alkoivat kehittyä 1990 luvun alussa. Internet ja erilaiset selainpohjaiset järjestelmät, intranetit ja extranetit, ovat luonnehtineet viimeaikaista kehitystä. Sosiaalialan kehittämisen näkökulmasta tietoteknologinen substanssi voidaan jakaa selkeisiin pääryhmiin. 1. Tietojärjestelmät 2. Hyvinvointiteknologia ja innovaatiot 3.Tietoverkkojen palvelut Sosiaalihuollon toiminta-alueet ovat siirtyneet tietojärjestelmien piiriin laajasti. Vuonna 2001 tehdyn sosiaali- ja terveydenhuollon tietojärjestelmäkartoituksen (Hartikainen ym. 2002) perusteella voidaan arvioida, että yli kolmella neljänneksellä kuntien sosiaalitoimista on käytössä tietoteknologiaa ja sosiaalihuoltoon suunniteltuja ohjelmistoja. Toiminta-alueita tarkasteltaessa tietojärjestelmien liittyminen työhön voi kuitenkin olla hyvin eritasoista. Joissain tapauksissa tietojärjestelmää käytetään pelkästään asiakaskertomusten tallentamiseen ja arkistointiin. Toimeentulotuen ja elatusturvan osalta tietojärjestelmä tukee puolestaan suurta osaa toimintaprosessin eri vaiheita. Sosiaalihuollon osalta päätöksenteko ja työskentelyyn liittyvä sosiaalityö ja muu työskentely ovat kuitenkin inhimillistä toimintaa. Ensimmäiseksi tietojärjestelmät tulisikin nähdä varsinaista työtä tukevina ratkaisuina, ei itsetarkoituksellisen kehittämisen kohteina. Toinen tietojärjestelmiin liittyvä tekijä on niiden laajempi tietohallinnollinen merkitys. Tältä alueelta voidaan nostaa esiin tietohallinnolliset järjestelmät, johdon järjestelmät ja yleiseen hallintoon liittyvät tietoteknologiset ratkaisut. Tietojärjestelmillä voidaan tuottaa tietoa organisaatioiden prosesseista, helpottaa tiedonkulkua organisaatioiden sisällä ja integroida teknologiaa osaksi päätöksentekoprosesseja. Tietoteknologiaa voidaan käyttää apuna myös toiminnan suunnittelun, päätöksenteon ja arvioinnin eri tasoilla. Kolmas sosiaalialan tietoteknologiaan liittyvä alue on tietoverkkojen palvelut. Alue on laaja ja osittain myös jäsentymätön. Tärkeimpinä sosiaalialaan liittyvinä asioina voidaan mainita keskitetyt tietopalvelut sekä yhteydenpitoa ja työtä tukevat palvelut. Konkreettisia palveluja ovat esimerkiksi Internetistä löytyvä lakitieto, tilastotiedot, sosiaalialalle suunnatut foorumit sekä erilaiset konsultaatiopalvelut. Viimeaikaisessa keskustelussa on myös noussut esiin rajankäynti tietojärjestelmien ja tietoverkkojen tuottamien palvelujen välillä. Kuinka esimerkiksi seudullisuus toteutuu tietojärjestelmissä ja kuinka tietojärjestelmät tukevat järjestelmän sisäistä ja ulkoista kommunikaatiota. (SOTIKE – yhteistyön sateenvarjo Itä-Suomessa luonnos 21.6.2004) Kymen ammattikorkeakoulun tradenomiopiskelijat Heta Hyyryläinen ja Mervi Kyllästinen ovat tehneet opinnäytetyön vuonna 2003 Kaakkois-Suomen kuntien sosiaalitoimen tietoteknisistä valmiuksista ja koulutustarpeesta. Lähes kaikilla kyselyyn osallistuneilla kunnilla oli käytössään Novon tai TietoEnatorin tuottamat sosiaalitoimen ohjelmat. Tutkimuksesta käy selville, että kunnilla on tarvetta uusia merkkipohjaiset ohjelmansa Windows-pohjaisiksi, sekä toiveita saada Internetistä erilaisia lakiin liittyviä konsultaatiopalveluja, lain tulkintaan liittyviä palveluja, lakitietoa ennakkotapauksista, e-konsultaatiota sekä tietoa ratkaisuista sosiaalitoimen harvinaisimmissa tapauksissa. Lisäksi toivottiin tilastojen saatavuuden paranemista. Tietopankilla voitaisiin toteuttaa eri organisaatioiden, kuntien ja eri sektorirajojen ylittävää tiedonvaihtoa. Hyyryläinen ja Kyllästinen toteavat myös opinnäytetyössään, että ohjelmistojen yhteensovittaminen helpottaa tiedon joustavaa vaihtamista ja, että ohjelmistojen yhteensopivuus olisi kaikkien edun mukaista niin yhteistyöhankkeiden kuin mahdollisesti yhteisten kouluttajien ja ohjelmistotukien hankinnassa. Ohjelmistojen samankaltaisuus helpottaisi henkilöstön siirtymistä uuteen tehtävään ja hyödyttäisi työtehtävien ja työn jakamisessa yli sektorirajojen. (Hyyryläinen Heta, Kyllästinen Mervi, Opinnäytetyö 2003) 2. ESISELVITYKSEN TAVOITTEET JA TOTEUTUS Päätös Kaakkois-Suomen sosiaalitoimen yhteisen tietoteknologiahankkeen hakemisesta tehtiin marraskuussa 2003 kokouksessa, jossa oli edustettuna 11 alueen 26 kunnasta. Kokouksessa sovittiin, että Kotka toimii kehittämishankkeen valtionavustuksen hakijakuntana. Hankehakemus jätettiin Sosiaali- ja terveysministeriölle laajana tai valtakunnallisesti merkittävänä kehittämishankkeena joulukuun lopussa. Kuntien edustajien kokouksessa käytiin myös keskustelua sosiaalitoimen ja päivähoidon ohjelmistotilanteesta, ohjelmien uusimistarpeista, sekä laajemman, maakuntien välisen yhteistyön eduista konkreettisissa hankintaan ja ohjelmistojen käyttöönottoon liittyvissä asioissa. Tietoteknologian katsottiin kuitenkin olevan vain väline työn kehittämisessä, ei itse tarkoitus. Ohjelmien kiireellisen uusimistarpeen vuoksi päätettiin käynnistää esiselvitys riippumatta siitä, saadaanko hankevaltionavustusta. Esiselvitys päätettiin organisoida Socomin avulla siten, että kaikille sen toimialueen kunnille lähetettiin tiedustelu niiden halukkuudesta osallistua esiselvitykseen 0,10 €:n panoksella asukasta kohti. Rahoituksella katettiin projektityöntekijöiden palkkakulut, matkakustannukset sekä järjestettiin hankkeeseen osallistuville kunnille 27.5.04 seminaari Kotkassa, jossa aiheena oli sosiaalityön luokitusesitys, konsultointihanke sekä sosiaalitoimen atkohjelmisto (Liite 1). Lisäksi järjestettiin päätösseminaari 31.8.04 Kuusankoskella (Liite 2). Seminaarien oheismateriaali toimitettiin kunnille. Päätösseminaarissa julkaistiin esiselvityksen tulokset ja päätettiin jatkotoimenpiteistä. Lisäksi päätösseminaarissa oli aiheena tietoteknologian kehittämistarpeet sosiaalitoimessa e-konsultaatiohankkeen tuottamien kokemusten perusteella. Esiselvitykseen sitoutui 14 kuntaa: Iitti, Imatra, Joutseno, Kotka, Kuusankoski, Lappeenranta, Luumäki, Pyhtää, Rautjärvi, Ruokolahti, Savitaipale, Suomenniemi, Virolahti ja Ylämaa. Selvityksen tekijöiksi palkattiin osa-aikaisesti ajalle 1.3. – 31.7. ATK-tukihenkilö Pirjo Ojanen Imatralta ja päivähoidon aluevastaava Leena Vuorio Kotkasta. Pirjo Ojanen vastasi sosiaalihuollon projektiryhmän toiminnasta ja tiedon keruusta ja Leena Vuorio päivähoidon projektiryhmästä ja tiedon keruusta. Esiselvitystä varten perustettiin ohjausryhmä ja projektiryhmät sosiaalityöhön ja päivähoitoon. Projektiryhmiin pyydettiin kuntia nimeämään edustajia sosiaalityön ja päivähoidon organisaation eri tasoilta. Kumpaankin ryhmään nimettiin edustajia sekä suurista että pienistä kunnista. Ohjausryhmän ja projektiryhmien kokoonpano on liitteenä 3 ja 4. Tavoitteeksi esiselvitysprojektille asetettiin eri kunnissa tehdyn selvitys- ja kehittämistyön kokoaminen ja hyvien käytäntöjen levittäminen, asiakastyön prosessien kuvaaminen ja taustatietojen kokoaminen uutta hankesuunnitelmaa varten. 3. TYÖSKENTELY JA ORGANISAATIO 3.1. Työskentely Hanke käynnistettiin ennakkotehtävällä. Esiselvityksen aikana järjestettiin kahden seminaarin lisäksi kaksi työkokousta, joissa käytiin läpi ennakko- ja välitehtäviä sekä linjattiin jatkotyöskentelyä. Ennakkotehtävässä selvitettiin lähtötilanne, missä kunnissa tällä hetkellä ollaan tietojärjestelmien osalta sekä odotukset, mitä esiselvityshanketta kohtaan on. Kuntia pyydettiin selvittämään tällä hetkellä sosiaalitoimessa ja päivähoidossa käytössä olevat ATK-ohjelmat. Toisena selvityskohteena oli pohtia, mitä tietoa tarvitaan eri sosiaalitoimen ja päivähoidon osa-alueilla ottaen huomioon seuraavat näkökulmat: asiakastyö, johtaminen, seutukunnallisuus sekä tilastointi. Ohjelmistokartoitus osoitti, että kunnissa on hyvin monenlaisia ohjelmistoja käytössä ja joillakin kunnilla ei ole lainkaan ohjelmaa käytössään, vaan työ tehdään manuaalisesti (Liite 5). Kysymykseen, mitä tietoa tarvitaan, tuli hyvin monimuotoisia vastauksia. Osa kunnista oli lähestynyt tehtävää luetteloimalla yksityiskohtaisia tietoja, mitä tietoja uudessa asiakastietojärjestelmässä tulee ainakin olla. Osa kunnista lähestyi tehtävää prosessikuvauksen näkökulmasta, mitä kaikkia työvaiheita sosiaalitoimen ja päivähoidon prosesseihin liittyy, mitä tietoa työ vaatii ja miten asiakastietojärjestelmää voi hyödyntää (Liite 6). Liitteessä 6 on yhteenveto koetuista tiedon tarpeista. 3.2. Ohjausryhmä Projektia ohjasi ja valvoi 14:sta hankkeessa mukana olevien kuntien edustajista koottu ohjausryhmä, jonka puheenjohtajana toimi Kotkan sosiaali- ja terveystoimen talousjohtaja Marja Merovuo. Ohjausryhmä kokoontui kolme kertaa esiselvityshankkeen aikana. Se linjasi ja selkeytti esihankkeen tavoitteita prosessin edetessä. 3.3. Projektiryhmät Esihankkeen aikana työskenteli kaksi projektiryhmää (sosiaalityön- ja päivähoidon projektiryhmät). Pirjo Ojanen vastasi sosiaalityön projektiryhmän työskentelystä ja Leena Vuorio päivähoidon. Ryhmät koottiin kuntien ilmoittamien henkilöesitysten mukaan. Ryhmät suunnittelivat ja valmistelivat välitöitä, joihin työryhmän jäsenten kunnissa kerättiin tietoa. Kaikki esihankkeeseen osallistuvat kunnat eivät tehneet välitehtäviä, vaan kunnat saivat kootut tiedot yhteisissä seminaareissa. Kaikki prosessikuvaukset jaettiin osallistuville kunnille. 3.3.1. Päivähoidon projektiryhmä Päivähoidon projektiryhmään kuului jäseniä 9 eri kunnista. Työryhmä kokoontui kolme kertaa esihankeen aikana. Muuten tiedonkulku ja keskustelut hoidettiin sähköisesti tai puhelimitse. Alkukartoituksen jälkeen päätettiin, että työryhmä kokoaa kunnilta päivähoitoon liittyviä prosesseja ja päivähoidossa käytössä olevia laskutussääntöjä. Prosessit kerättiin kaikilta työryhmän kunnilta. Näin saatiin kuvaukset sekä suurilta että pienemmiltä kunnilta, erilaisista ja kokoisista organisaatioista sekä erilaisia atkjärjestelmiä käyttäviltä. Päivähoidossa kuvattiin seuraavat prosessit Päivähoitopalveluihin hakeutuminen (Liitteet 7 -12) Asiakasmaksun määrittely ja perintä (Liitteet 7 – 13) Varhaiskasvatuksen ja esiopetuksen toteuttamisen prosessi (Liite 14) Perheisiin maksettavat avustukset (kunta-lisä, kotihoidontuki) (Liitteet 15 – 16) Yksityisen päivähoidon toteuttaminen; palveluraha (Liite 17) Yksityinen pph Prosesseja kuvattiin eri kunnissa eri tavalla. Osa kuvauksista on tehty yksityiskohtaisina työnkulkukaavioina, osa laajempana prosessikuvauksena ja osa kuvauksista oli sanallisia. Tarkastellessaan kuvauksia työryhmä totesi, että päivähoitopalveluihin hakeutuminen, asiakasmaksujen määrittely ja perintä, perheille maksettavat avustukset sekä yksityisen päivähoidon prosessit olivat joka kunnassa kuvattu yksityiskohtaisesti ja toisiinsa nähden vertailukelpoisesti. Työryhmä totesi myös, että varhaiskasvatuksen ja esiopetuksen toteutumisen prosessit ovat vaikeampia saada näkyväksi ja prosessein kuvattavaksi. Työryhmän mielestä erityisesti tämän alueen kuvaaminen ja näkyväksi tekeminen on tärkeää. Todettiin, että odotukset uudelle tietojärjestelmälle tulevat olemaan suuret varhaiskasvatuksen ja esiopetuksen toteuttamisen osalta. Vertailukelpoisten laskutussääntöjen (Liite 18) kerääminen lyhyen esiselvityksen aikana osoittautui vaikeaksi, vain kaksi kuntaa toimitti omat laskutussääntönsä. Asia koettiin tärkeäksi ja siihen toivottiin palattavan jatkossa. 3.3.2. Sosiaalityön projektiryhmä Sosiaalityön projektiryhmään kuului jäseniä 9 eri kunnista. Työryhmä kokoontui kolme kertaa esiselvityshankkeen aikana. Muuten tiedonkulku ja keskustelut hoidettiin sähköisesti tai puhelimitse. Alkukartoituksen jälkeen päätettiin, että työryhmä kokoaa kunnilta sosiaalityöhön liittyvät prosessit. Prosessit kerättiin kaikilta työryhmän kunnilta. Näin saatiin kuvaukset sekä suurilta että pienemmiltä kunnilta, erilaisista ja kokoisista organisaatioista sekä erilaisia atk-järjestelmiä käyttäviltä. Sosiaalityössä kuvattiin seuraavat prosessit ja työnkulkukaaviot Toimeentulotukiprosessi ja työnkulku kaavio (Liite 19) Aikuissosiaalityön prosessi (Liitteet 20, 25) Etuudenmaksukaavio Lastensuojeluilmoitus kaavio (Liitteet 21-22) Lastensuojelutyön prosessi (Liite 21) Sosiaalityön asiakaspalvelu prosessi (Liite 23) Lastensuojelun avohuollon tukitoimenpide ja sijoitus kaavio (Liitteet 24 – 25) Huostaanoton kaavio (Liitteet 25 – 26) Henkilökohtaisen avustajan prosessi (Liite 27) Kuljetuspalveluprosessi (Liite 28) Omaishoito alle 18-vuotiaat prosessi (Liite 29) Prosesseja kuvattiin eri kunnissa eri tavalla. Osa kuvauksista on tehty yksityiskohtaisina työnkulkukaavioina, osa laajempana prosessikuvauksena ja osa kuvauksista oli sanallisia. Työryhmässä todettiin, että prosessit ovat kunnissa samantyyppisiä. Eroja tulee lähinnä henkilöstö- ja työnjakorakenteen vuoksi. Liitteenä on malleja erilaisista prosessikuvauksista. Sosiaalityön projektiryhmässä nousi esiin tarve sosiaalityön sisällön ja yhteisten käsitteiden määrittelyyn. 4. JOHTOPÄÄTÖKSIÄ Kuntien sosiaalityö ja päivähoito perustuu pitkälti lakisääteiseen toimintaan, joka määrittää ohjelman sisältöä sekä tietoturvaa. Sosiaali- ja terveysministeriö on asettanut Sosiaalialan kehittämishankkeen toimeenpanosuunnitelmassaan tavoitteekseen kansalaisten yhdenvertaisen mahdollisuuden saada korkeatasoista sosiaalihuollon perus- ja erityispalveluja kuntien välisellä ja seudullisella yhteistyöllä. Lisäksi kokonaissuunnitelman valmistelussa täsmennetään mm. seuraavia osakokonaisuuksia: toimivat asiakastietojärjestelmät, sähköisen asiakasdokumentaation ja arkistoinnin yhtenäistäminen asiakasdokumentaation perustietosisällössä käytettävien käsitteiden, termien ja luokitusten yhtenäistäminen sosiaalihuollon ammattilaisten käytössä olevan tietopohjan laajentaminen ja tiedon käytettävyyden edistäminen sosiaalihuollon tietoturvan kehittäminen erityisesti sähköiseen asioiden käsittelyyn siirryttäessä Tietotekniikka-hankkeen esiselvitys projektiin osallistuneet kunnat ovat erikokoisia ja niiden tietotekniset valmiudet erilaisia. Kunnilla on käytössään hyvin erilaisia ohjelmia. Osa kunnista on uusinut osan sovelluksistaan nykyaikaisempiin versioihin. Esiselvityksen aikana ohjausryhmässä sekä projektiryhmissä vahvistui näkemys siitä, että yhteinen ohjelmisto toisi useita etuja eri tasoilla. Yhteisellä koko sosiaalihuollon ja päivähoidon kattavalla ohjelmalla saavutettaisiin mm. seuraavia etuja: Sovelluksen hinta on edullisempi yhteishankintana Tilastotieto on vertailukelpoista Kaakkois-Suomen alueella Käsitteet, termit ja luokitukset olisivat yhtenäisiä Työntekijöiden siirtyessä kunnasta toiseen he osaavat ohjelman käytön. Käyttökoulutuksessa voidaan tehdä yhteistyötä, jolloin koulutuskustannukset ovat pienemmät Jos ohjelmaan halutaan seutukuntaa palvelevia muutoksia, on useamman kunnan toiveella enemmän painoarvoa ohjelmatoimittajaan nähden. Yhteinen ohjelma auttaa seudullista yhteistyötä Näiden etujen saavuttaminen edellyttää paitsi kuntien rahallista panosta hankintoihin myös laajaa työn sisällön kehittämistä sekä koulutusta. Lisäksi esiselvitys osoitti, että projektiryhmissä mukana oleville tulee taata riittävä aikavaraus hankkeen eteenpäin viemiseen. 5. JATKOSUUNNITELMA Esiselvityksen perusteella näyttää siltä, että kunnille olisi edullista hankkia yhteinen tietojärjestelmä. Hankintavaihtoehtoja voisi olla esimerkiksi: Kukin kunta hankkii eri osajärjestelmät omille palvelimilleen oman aikataulunsa mukaisesti Ohjelmat asennetaan yhden, kahden tai kolmen kaupungin palvelimille ja ympäristökunnat käyttävät samoja ohjelmia, liittyen kukin oman aikataulunsa mukaisesti. Ohjelmia käytetään palvelukeskuksen yhteisen toimijan palvelimella. Kukin kunta siirtyy ohjelmien käyttäjäksi oman aikataulunsa mukaisesti Lisäksi esiselvitys osoittaa myös sen, että työn sisällön kehittäminen alueellisena yhteistyönä hyödyttäisi sekä kuntalaisia että kuntia. Lähteet: SOSIAALIALAN TIETOTEKNOLOGIAN KEHITTÄMINEN (SOTIKE –yhteistyön sateenvarjo Itä-Suomensa) (luonnos 21.6.2004) KAAKKOIS-SUOMEN KUNTIEN SOSIAALITOIMEN TIETOTEKNISTEN VALMIUKSIEN KARTOITUS JA HENKILÖSTÖN KOULUTUSTARVE (Opinnäytetyö 2003, Hyyryläinen Heta, Kyllästinen Mervi)	<urn:uuid:571c5e18-7683-4416-bece-0cd3c98a585f>	HuggingFaceFW/finepdfs/tree/main/data/fin_Latn/train	finepdfs	fin_Latn	19,945
Vereinbarung zwischen der Schweizerischen Eidgenossenschaft und dem Land Baden-Württemberg zur Änderung des Vertrages über die Fischerei im Untersee und Seerhein (Unterseefischereiordnung) Abgeschlossen am 24. November 1997 In Kraft getreten am 1. Januar 1998 Herr Dr. Hans Ulrich Schweizer, Abteilungschef beim Bundesamt für Umwelt, Wald und Landschaft – Bevollmächtigter der Schweizerischen Eidgenossenschaft, und Herr Alfons Brückner, Ministerialdirigent im Ministerium Ländlicher Raum – Bevollmächtigter des Landes Baden-Württemberg, sind auf Grund von § 37 Abs. 1 Nr. 1, 2 und 5 des Vertrages zwischen dem Land Baden-Württemberg und der Schweizerischen Eidgenossenschaft über die Fischerei im Untersee und Seerhein (Unterseefischereiordnung) vom 2. November 1977 1 , zuletzt geändert durch den Vertrag vom 19. November 1991 2 , wie folgt übereingekommen: Art. 1 Die Unterseefischereiordnung wird wie folgt geändert: 1. In § 15 Abs. 1 wird folgender Satz 3 angefügt: «Für die Berechnung der Höhe der Netze gilt die als Anlage 2 zu diesem Vertrag angefügte Tabelle zur Berechnung der Netzhöhe nach der Anzahl der Maschen.» 2. In § 15b Abs. 4 werden der 2. Halbsatz gestrichen und das Komma durch einen Punkt ersetzt. 3. In § 18 Abs. 2 Satz 2 werden die Worte «1. Juni» durch die Worte «16. Mai» ersetzt. 4. § 22 Abs. 1 erhält folgende Fassung: «(1) Die Zeitpunkte für Sonnenuntergang und Sonnenaufgang im Sinne dieser Fischereiordnung ergeben sich aus der nachfolgenden Aufstellung: 1 SR0.923.411 ; AS 1978 1755 2 AS 1992 1718 Nachtzeit ist die Zeit zwischen Sonnenuntergang und Sonnenaufgang.» 5. § 25 Abs. 5 wird wie folgt geändert: a) Nach Satz 1 wird folgender Satz eingefügt: «Es dürfen nicht mehr als 10 Stück Felchen und 50 Stück Barsche je Sportfischer im Boot mitgeführt werden.» b) Der bisherige Satz 2 wird Satz 3. 6. Der Unterseefischereiordnung wird folgende Anlage angefügt: «Anlage 2 zum Vertrag Tabelle zur Berechnung der Netzhöhe nach der Anzahl der Maschen gemäss § 15 Abs. 1 Satz 3 * Bei Zwischenmassen gilt die darunter liegende Maschenzahl.» Art. 2 Diese Vereinbarung tritt am 1. Januar 1998 in Kraft. Geschehen in Bern/Stuttgart am 24. November 1997 in zwei Urschriften in deutscher Sprache. Für die Schweizerische Eidgenossenschaft: Für das Land Baden-Württemberg: Hans Ulrich Schweizer Alfons Brückner 11059	<urn:uuid:13ea6845-379d-4a3b-97e7-0fcd459380cd>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	2,365
VEXO 8 Manuel d'utilisation et d'installation 2 Introduction Enceinte compacte de haute puissance La VEXO8 est une enceinte haute puissance équipée d'un haut-parleur de médiums/ graves à haut rendement de 8" et d'un moteur de compression de 1" doté d'un pavillon de couverture 100° x 80° fournissant un son puissant et détaillé malgré son format compact. Il est recommandé de compléter la précision et la clarté exceptionnelles de cette enceinte compacte par un caisson de basses qui ajoutera des basses profondes et percutantes, pour donner un son remarquable sur la totalité de la plage des fréquences. L'élégance de cette enceinte permet son utilisation dans des installation modernes et tendance comme dans des bars et des boîtes de nuit, ses caractéristiques fonctionnelles la rendant parfaite pour une utilisation dans des systèmes mobiles compacts. Elle diffuse un son énergique avec une puissance RMS nominale de 175 watts, et maximale de 350 watts. La protection contre la surcharge du moteur de compression est assurée par un circuit limiteur interne. Les branchements se font au moyen de deux connecteurs d'enceinte permettant le renvoi à d'autres enceintes. Le montage peut se faire à l'horizontale ou à la verticale avec le support mural fourni et le pavillon pivotant. Un adaptateur de mât optionnel de 35 mm peut être installé en option pour une utilisation dans des applications mobiles. L'enceinte VEXO8 est disponible en noir (/B) et en blanc (/W). 3 4 Précautions LISEZ LES INSTRUCTIONS SUIVANTES POUR VOTRE PROPRE SÉCURITÉ * CONSERVEZ TOUJOURS CES INSTRUCTIONS POUR RÉFÉRENCE ULTÉRIEURE. NE LES JETEZ JAMAIS. * MANIPULEZ TOUJOURS CETTE UNITÉ AVEC SOIN. * NETTOYEZ-LA UNIQUEMENT AVEC UN CHIFFON SEC. * TENEZ COMPTE DE TOUS LES AVERTISSEMENTS ET SUIVEZ TOUTES LES INSTRUCTIONS. * N'EXPOSEZ JAMAIS CETTE UNITÉ À LA PLUIE, À L'HUMIDITÉ, À TOUT RUISSELLEMENT OU ÉCLABOUSSURE DE LIQUIDE. ET NE PLACEZ JAMAIS D'OBJET REMPLI DE LIQUIDE SUR CETTE UNITÉ. * N'INSTALLEZ PAS CETTE UNITÉ À PROXIMITÉ D'UNE QUELCONQUE SOURCE DE CHALEUR TELLE QUE DES RADIATEURS OU AUTRES APPAREILS DÉGAGEANT DE LA CHALEUR. * NE PLACEZ PAS CETTE UNITÉ DANS DES ENVIRONNEMENTS SOUMIS À DE HAUTS NIVEAUX DE POUSSIÈRE, CHALEUR, HUMIDITÉ OU VIBRATIONS. * CETTE UNITÉ N'EST CONÇUE QUE POUR UNE UTILISATION EN INTÉRIEUR. NE L'UTILISEZ PAS EN EXTÉRIEUR. * N'UTILISEZ QUE LES OPTIONS ET ACCESSOIRES SPÉCIFIÉS PAR LE FABRICANT. * NE FIXEZ L'ENCEINTE QU'À DES STRUCTURES POUVANT SUPPORTER SON POIDS. IGNORER CETTE PRÉCAUTION PEUT ENTRAÎNER LA CHUTE DE L'ENCEINTE. * N'UTILISEZ PAS D'AUTRE MÉTHODE DE MONTAGE DE L'ENCEINTE QUE CELLE SPÉCIFIÉE. SI UNE FORCE EXTRÊME EST APPLIQUÉE À L'ENCEINTE, ELLE PEUT TOMBER. * FIXEZ L'ENCEINTE À UNE ÉLINGUE DE SÉCURITÉ SI ELLE DOIT ÊTRE MONTÉE EN HAUTEUR. N'UTILISEZ QUE DES OUTILS ET MÉTHODES D'ACCROCHAGE COMMUNÉMENT ACCEPTÉS DANS CE SECTEUR D'ACTIVITÉ. * VÉRIFIEZ SOIGNEUSEMENT L'ÉTAT DE L'UNITÉ APRÈS DÉBALLAGE. SI LA BOÎTE EN CARTON OU L'UNITÉ ELLE-MÊME EST ENDOMMAGÉE, INFORMEZ-EN IMMÉDIATEMENT VOTRE REVENDEUR. AVERTISSEMENT * UTILISEZ DES CÂBLES DE SECTION ADAPTÉE POUR RACCORDER L'ENCEINTE. * UTILISEZ DES CÂBLES AVEC UN CODE COULEUR CLAIR POUR LA POLARITÉ ET RESPECTEZ LA MÊME POLARITÉ DANS LA TOTALITÉ DU SYSTÈME. * N'UTILISEZ QU'UNE SORTIE D'AMPLIFICATEUR DE TENSION ET D'IMPÉDANCE CORRECTES. DÉPASSER CES LIMITES POURRAIT CAUSER UN INCENDIE OU D'AUTRES DÉFAILLANCES. ÉVITEZ LES EXPLOSIONS : N'UTILISEZ PAS L'ENCEINTE À PROXIMITÉ D'ESSENCE, DE DILUANT OU D'AUTRES COMBUSTIBLES. * ÉVITEZ LES CHOCS ÉLECTRIQUES : ÉTEIGNEZ L'AMPLIFICATEUR QUAND VOUS BRANCHEZ L'ENCEINTE. * N'UTILISEZ PAS L'ENCEINTE DE FAÇON PROLONGÉE EN CAS DE DISTORSION DU SON. CELA POURRAIT ENTRAÎNER DES DOMMAGES PERMANENTS. ATTENTION – RÉPARATIONS Ce produit ne contient aucune pièce réparable par l'utilisateur. Confiez toute réparation à un service après-vente qualifié. N'effectuez aucune réparation (à moins d'être qualifié pour cela). DÉCLARATION DE CONFORMITÉ CE Ce produit se conforme à toutes les exigences essentielles et autres caractéristiques pertinentes décrites dans les directives suivantes : 2004/108/CE (EMC) et 2006/95/CE (LVD) DÉCHETS D'ÉQUIPEMENTS ÉLECTRIQUES ET ÉLECTRONIQUES (DEEE) Le marquage DEEE indique que ce produit ne doit pas être jeté avec les déchets domestiques ordinaires au terme de sa durée de vie. Cette réglementation a été créée pour protéger à la fois l'environnement et la santé humaine. Ce produit est développé et fabriqué avec des matériaux et composants de haute qualité qui peuvent être recyclés et/ou réutilisés. Veuillez rapporter ce produit à votre point de collecte ou au centre de recyclage local pour déchets électriques et électroniques. Cela assurera son recyclage de matière respectueuse pour l'environnement et contribuera à protéger l'environnement dans lequel nous vivons tous. 5 6 Installation de la VEXO Support de montage pivotant Chaque enceinte VEXO est fournie en standard avec un support pivotant dans deux directions, qui permet d'installer l'enceinte partout et de la faire pointer dans la direction souhaitée. L'enceinte peut être installée à l'horizontale ou à la verticale à l'aide de ce support de montage. L'installation verticale a pour avantage supplémentaire de concentrer la diffusion de l'enceinte plus directement vers le bas lorsque la hauteur d'installation est limitée au mur et au plafond. Le support pivotant bidirectionnel est en alliage de zinc très résistant pour une fixation solide et sûre de l'enceinte. Un point de rotation horizontal et un autre vertical assurent une orientation facile de l'enceinte dans toutes les directions. Pour parvenir à une installation optimale, une répartition des forces sur les points de rotation et une liberté d'orientation de l'enceinte, il est recommandé d'installer les points de rotation de l'enceinte de façon à ce que celui sur la plaque murale soit dans la direction horizontale et celui de la plaque de l'enceinte en direction verticale. La plaque de l'enceinte doit être fixée à cette dernière en insérant les 4 vis de montage fournies dans les orifices prépercés et filetés à l'arrière de l'enceinte. La plaque murale doit être fixée au mur à l'aide de quatre vis et des chevilles appropriées à la surface d'installation (brique, béton, bois, …). Les trous doivent être disposés en carré et être éloignés de 45 mm les uns des autres, comme représenté dans le schéma. L'anneau de fixation présent sur l'élingue de sécurité fournie doit être fixé autour d'une des vis murales, tandis que le mousqueton doit être accroché au boulon à œil à l'arrière de l'enceinte. Logo pivotant Selon la direction de montage de l'enceinte (horizontale ou verticale), le logo sur la grille avant de l'enceinte qui est maintenu en place par un mécanisme à ressort peut être tourné. En glissant un objet plat entre le logo et la surface en retrait dans la grille, le logo avance grâce au mécanisme à ressort et peut alors être tourné dans la bonne direction. Connexions Les fils venant de l'amplificateur doivent être raccordés au connecteur d'enceinte à l'arrière de celle-ci. Les connecteurs d'enceinte utilisés sont des modèles à 4 broches dans lesquels le signal large bande doit être fourni aux broches +1/−1. Le second connecteur peut servir au renvoi du signal de l'amplificateur vers d'autres enceintes, permettant ainsi le montage en parallèle de plusieurs enceintes. Respectez les repères de polarité lors du branchement des câbles d'enceinte. 7 8 Informations supplémentaires Caractéristiques techniques Puissance RMS 175 watts Puissance maximale 350 watts Impédance nominale 8 ohms Sensibilité pour 1 W à 1 m 92 dB Pression acoustique maximale pour 1 W à 1 m 115 dB Réponse en fréquence −3 dB 65 Hz - 20 kHz Réponse en fréquence −10 dB 55 Hz - 20 kHz Fréquence de séparation (crossover) 1,25 kHz Séparation (crossover) Filtrage passif intégré Haut-parleurs Moteur de compression HF à pavillon de 1" (25 mm) Woofer MF / BF de 8" (20,3 cm) Couverture 100° x 80° (pivotante) Connecteurs Support de montage Construction Connecteurs d'enceinte x2 (renvoi) Pivotant, bidirectionnel, en alliage de zinc MDF (panneau de fibres) avec revêtement structuré Grille en acier perforé Finition avant Couleur VEXO8/W Blanc (RAL9003) VEXO8/B Noir (RAL9004) Dimensions Poids (avec support) 250 x 380 x 262 mm 9,70 kg Emballage Boîte en carton Poids et volume bruts 10,6 kg - 0,050 m 3 Accessoires inclus Support de montage pivotant bidirectionnel Élingue de sécurité en acier avec mousqueton Accessoires en option WBP100 Plaque de montage pour support mural Adaptateur pour mât de 35 mm CHB196	<urn:uuid:0acc4dd8-27c8-469d-b803-0f8171865792>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	8,678
Folketælling 1834 Harreshøj, Frederik Olsen Kilde: STATENS ARKIVER Arkivalieronline.dk Opslag 79, Side 382 Folketælling 1834 Tikøb Sogn Folketælling 1834 Harreshøj, Familie nr. 12, et Hus	<urn:uuid:9972c7bd-9640-4221-bb8a-51b48b5c74dd>	HuggingFaceFW/finepdfs/tree/main/data/dan_Latn/train	finepdfs	dan_Latn	189
DIPARTIMENTO DI CHIMICA INDUSTRIALE "TOSO MONTANARI" (SEDE DI FAENZA) CORSO DI LAUREA IN CHIMICA E TECNOLOGIE PER L'AMBIENTE E PER I MATERIALI CURRICULUM: MATERIALI TRADIZIONALI E INNOVATIVI Faenza, 3 ottobre 2018 CON PREGHIERA DI DIVULGAZIONE Il Corso di Laurea in Chimica e Tecnologie per l'Ambiente e per i Materiali – curriculum: Materiali Tradizionali e Innovativi dell'Università di Bologna, l'Assessorato all'Alta Formazione e Università del Comune di Faenza e Romagna Tech, organizzano presso la sede del Corso di Laurea, Via Granarolo 62 Faenza, il seguente Seminario: Giovedì 18 ottobre 2018 ore 14.00 Dal CV al colloquio: istruzioni di base per la preparazione L'incontro verrà condotto da un esperto nell'ambito della psicologia del lavoro Dott.ssa Maria Elisa Mastinu - CETRANS/ Dipartimento di Psicologia, Università di Bologna Se da un lato il mercato del lavoro sta diventando sempre più complesso, anche per i sempre più diversificati profili che le aziende cercano, dall'altro le procedure di reclutamento e selezione, adottate dalle aziende per inserire giovani laureati, diventano sempre più articolate, anche per le nuove tecnologie impiegate in queste. In questo quadro, per poter cogliere le opportunità lavorative più adeguate al proprio progetto professionale, occorre sviluppare specifiche conoscenze e capacità per poter rispondere ad un annuncio di lavoro con un CV adeguato e poter sostenere un colloquio di lavoro in maniera efficace. Il presente intervento vuole introdurre i partecipanti a queste procedure affinché possano valorizzare al meglio il loro percorso di studi e le loro capacità nelle procedure di reclutamento messe in atto dalle organizzazioni. In considerazione dell'interesse della tematica, del contributo fornito al Corso di Laurea dalle Aziende sostenitrici, del ruolo svolto dagli Istituti di istruzione secondaria e per rafforzare il radicamento del Corso di Laurea nel territorio, abbiamo il piacere di invitarVi all'iniziativa in oggetto (ovviamente a titolo gratuito). Per la capienza limitata dell'aula e problemi assicurativi, si invita a segnalare i nominativi delle persone interessate alla Segreteria, (Tel. 0544 937909-10, e-mail: email@example.com). Il Corso di Laurea organizzerà prossimamente altri seminari su tematiche varie inerenti i materiali e le problematiche aziendali. Il Coordinatore della Sede di Faenza (Daniele Nanni) Il Responsabile delle Attività formative al Lavoro (Barbara Ballarin,)	<urn:uuid:1c7aa0c7-1c2f-40e8-b45f-cf064dd6e1fb>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	2,479
There are no translations available. Здравейте приятели, Заповядайте на чудна и феерична Коледа в Българското училище! Децата от училището са подготвили програма от стихчета, песни, сценки и много изненади, а тази година сме поканили и специални гости- Екатерина и Стоил Стоилов "Magic Show", от Лос Аджелис с които ще представят забавни фокуси и занимания за малки и големи. Не забравяйте, че по традиция и Дядо Коледа ще дойде да раздаде подаръци на децата до красивата и блеснала в светлини и гирлянди празнична елха. Заповядайте на 19 декември 2009 (събота) от 5:30 p.m. 10841 Macouba pl. San Diego, CA 92124 Вход само за възрастни $5. С входния билет имате шанс да спечелите подарък от коледната томбола. 1 / 2 за Дядо Коледа: Нека всеки родител да донесе по един подарък за своето(своите) деца, който белобрадият старец ще им раздаде. Не забравяйте да напишете името на детето върху подаръка. за томболата: Бихте могли да си купите допълнително билети по $1. за почерпката : Донесете ястие и напитки по ваш вкус, но които да са съобразени с българската трапеза и хубавите нашенски традиции за посрещане на Бъдни вечер и Коледа. Благодарим на всички за подкрепата през тази година и Ви пожелаваме весели празници, много здраве и успехи през Новата година! От организаторите, Фондация за образование и култура „Васил Левски", Сан Диего Събраните парични, средства от входа, томболата и даренията ще бъдат използвани за поддържане дейността на Българското училище „Васил Левски" и за организиране на прояви, свързани с българската култура и образование в Сан Диего. 2 / 2	<urn:uuid:e76d0152-3c02-4754-9265-28e8c084942a>	HuggingFaceFW/finepdfs/tree/main/data/bul_Cyrl/train	finepdfs	bul_Cyrl	1,612
La rivalutazione del capitale sociale della Banca d'Italia determina la perdita definitiva della sovranità monetaria e avvantaggia le banche azioniste a spese dei cittadini! Ad oggi, il capitale della Banca d'Italia risulta pari a 156 mila euro, suddiviso in quote sottoscritte a loro tempo da numerose banche e assicurazioni private per il 95% del suo valore. Il 5% è dello Stato (INPS e INAIL). Alla fine dell'articolo, l'elenco delle banche private azioniste, le assicurazioni e gli enti pubblici con a fianco di ognuna di esse la quota di partecipazione azionaria e il numero dei voti. Il capitale sociale della Banca d'Italia, che nel 1979 si è sganciata dal Tesoro, è fermo al 1936. La rivalutazione del capitale sociale andava fatta, essendo un così importante istituto (oggi, falsamente definito "di diritto pubblico"), con un capitale sociale pari al valore di un piccolo appartamento di periferia. Con la rivalutazione, Bankitalia (per il 95% in mano a privati) dovrebbe apportare allo Stato un introito fiscale per circa di 900 milioni, sempre ammesso che Visco non ne riduca l'aliquota. E fin qui nulla da dire, se non fosse che a beneficiarne siano le banche azioniste. Infatti, le banche si troveranno ad avere un maggiore capitale a bilancio, sulla cui rivalutazione, già per esse avvenuta in anni precedenti, dovranno pagare un'aliquota del 12%, sui beni ammortizzabili sarebbe stata del 16%. Un bel regalo alle banche, insomma. I banchieri, nel 2006, hanno inserito un comma all'articolo 40 dello Statuto di Bankitalia, secondo cui oltre ai risibili dividendi figurativi, spettano agli azionisti privati altri dividendi aggiuntivi pari ai profitti degli investimenti del valore massimo del 4% delle riserve detenute nell'anno precedente. Attualmente le banche azioniste di Bankitalia hanno diritto a un dividendo nella misura massima del 10% del capitale (15.600 euro), che si somma al 4% massimo delle riserve. Considerando che alla fine del 2012, le riserve ammontavano a quasi 14,9 miliardi, fino ad oggi gli istituti hanno potuto riscuotere utili fino a un massimo complessivo di quasi 595 milioni all'anno. Una regalia stimata in 27 miliardi di Euro. Per le banche, gli utili rappresentano una mera plusvalenza a fronte di ZERO investimenti. Inoltre, esse potrebbero riportare a bilancio una voce attiva importantissima, che consente loro di superare gli stess-test della BCE, aggirando così la normativa europea sugli aiuti di Stato. Il Governo avrebbe incaricato tre soggetti esperti per rivalutare il capitale di Bankitalia, oltre ad Andrea Sironi, Rettore della Bocconi, e Franco Gallo, Presidente della Corte Costituzionale ed esperto giurista tributario, figura l'ex premier greco Lucas Papademos, direttore della banca centrale greca, ex banchiere centrale BCE, che ha collaborato con la Goldman Sachs quando si è trattato di aggiustare il debito greco. I risultati raggiunti dalla Grecia sono sotto gli occhi di tutti. Le banche non ne usciranno perdenti. Infatti, da questa operazione una tantum incasseranno maggiori utili che saranno distribuiti ad ogni esercizio annuo. Mentre lo Stato incasserebbe al massimo 1,5 mld. Ma il vero regalo alle banche non verrebbe dai maggiori utili distribuiti, ma da una norma approvata al Consiglio dei Ministri, che fissa al 5% la quota massima per ciascun istituto, in quanto, la percentuale eccedente deve essere ceduta alla Banca d'Italia, che l'acquista temporaneamente, per poi rivenderla ad altri soggetti investitori nazionali o stranieri. In pratica, si verrebbe a creare un vero e proprio mercato internazionale delle quote di Banca d'Italia. E chi sarebbero gli investitori privilegiati? Grossi istituti finanziari esteri tipo Goldman Sachs, Morgan Stanley, JP Morgan, Barclays, Deutsche Bank, etc., mentre lo Stato e i cittadini non ne trarranno alcun beneficio. Cioè, in pochi anni la Banca centrale italiana passerebbe in mani straniere. Questo può succedere perché solo la Banca d'Italia è quasi interamente in mano ai privati, mentre la banca centrale tedesca e quella francese sono interamente pubbliche. Nessun altro Paese ha la propria banca centrale così privatizzata e aperta ai mercati internazionali. A questo punto, se lo Stato volesse riacquistare quella che un tempo fu la sua banca centrale, dovrebbe sborsare oltre 7 miliardi di euro agli azionisti. Vediamo, invece cosa succederebbe con questa operazione. Oltre a migliorare la situazione disastrosa degli istituti bancari, questi banchieri avrebbero annualmente maggiori dividendi complessivi, che finirebbero alle banche private azioniste italiane e straniere, la cui principale azione di investimento è stata la speculazione finanziata con il fiscal compact e coi risparmi dei cittadini. Il governo, invece, incasserebbe una tassa una tantum sulle plusvalenze della rivalutazione (circa 1,5 miliardi, per il mancato incasso dell'IMU) e si priverebbe però di un sicuro introito derivante dalle tasse e dalla redistribuzione degli utili per tutti gli anni futuri. Si sposterebbe così il tesoretto degli italiani nelle casse delle banche private. E non finisce qui! Il governo Letta ha presentato un emendamento che renderebbe la rivalutazione del capitale retroattiva al 2013, così da garantire agli azionisti più importanti (Intesa e Unicredit) un ulteriore guadagno compreso fra 2,7 e 4 miliardi di euro! La rivalutazione del capitale, inoltre, scongiurerebbe il declino dell'euro. Essendo la banca centrale italiana completamente in mano ai privati, lo Stato non potrebbe più, quindi, riacquistare la sovranità monetaria. Quale altro Paese sarebbe disposto a svendere le azioni di un così importante istituto per incassare solo 1,5 mld? Troverebbe sicuramente una soluzione diversa. Ecco le banche azioniste di Bankitalia, con a fianco le quote possedute e il numero di voti ad esse spettanti: Intesa Sanpaolo S.p.A. 91.035 (50) UniCredit S.p.A. 66.342 (50) Assicurazioni Generali S.p.A. 19.000 (42) Cassa di Risparmio in Bologna S.p.A. 18.602 (41) INPS 15.000 (34) Banca Carige S.p.A. - Cassa di Risparmio di Genova e Imperia 11.869 27 Banca Nazionale del Lavoro S.p.A. 8.500 (21) Banca Monte dei Paschi di Siena S.p.A. 7.500 (19) Cassa di Risparmio di Biella e Vercelli S.p.A. 6.300 (16) Cassa di Risparmio di Parma e Piacenza S.p.A. 6.094 (16) Cassa di Risparmio di Firenze S.p.A. 5.656 (15) Fondiaria - SAI S.p.A. 4.000 (12) Allianz Società per Azioni 4.000 (12) Banco Popolare s.c. 3.668 (11) Cassa di Risparmio del Veneto S.p.A., 3.610 (11) Cassa di Risparmio di Asti S.p.A. 2.800 (9) Cassa di Risparmio di Venezia S.p.A. 2.626 (9) Banca delle Marche S.p.A. 2.459 (8) INAIL 2.000 (8) Milano Assicurazioni 2.000 (8) Cassa di Risparmio del Friuli Venezia Giulia S.p.A. 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Marino S.p.A. 36 – Banca CARIPE S.p.A. 8 – Banca Monte Parma S.p.A. 8 – Cassa di Risparmio di Rieti S.p.A. 8 – Cassa di Risparmio di Saluzzo S.p.A. 4 – Banca del Monte di Lucca S.p.A. 2 – ``` TOTALI 300.000quote, 535voti	<urn:uuid:31a04401-dda5-4c42-9bba-3560cf160d95>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	8,626
Effect of Sonication on the Particle Size of Kaolinite Clays by Maedeh Marefatallah A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Master of Science in Chemical Engineering Department of Chemical and Materials Engineering © Maedeh Marefatallah Spring 2013 Edmonton, Alberta Permission is hereby granted to the University of Alberta Libraries to reproduce single copies of this thesis and to lend or sell such copies for private, scholarly or scientific research purposes only. Where the thesis is converted to, or otherwise made available in digital form, the University of Alberta will advise potential users of the thesis of these terms. The author reserves all other publication and other rights in association with the copyright in the thesis and, except as herein before provided, neither the thesis nor any substantial portion thereof may be printed or otherwise reproduced in any material form whatsoever without the author's prior written permission. تقديم به پدرم، مادرم و مهدی... به پاس بودن های همیشه شان... Abstract In oil sands mining operations, water-based mixtures containing coarse sand grains and fine mineral solids (including clays) are ubiquitous. The clay fraction can have a detrimental effect on the separation of bitumen from the oil sand matrix, on the hydrotransport pipelines, and on water recycle. As such, the particle size and concentration of the colloidal clay particles and the rheology of aqueous suspension of these particles must be monitored. The Particle Size Distribution (PSD), along with pH and ion concentration in the continuous phase, govern particle-particle and particle-continuous phase interactions. These interactions in turn dictate the overall behavior of mixtures containing clays. Therefore, any factor that can bias or alter the clay PSD of the mineral solids must be investigated. For example, these mixtures are typically exposed to sonication before particle size analyses are conducted. In this study, the effect of sonication on the kaolinite clay PSD - as an analog of the clays found in the oil sands - was examined. The size measurements were carried out using a Flow Particle Image Analyzer (Sysmex FPIA-3000). This study demonstrates that sonication results in a reduction of the number of large particles and also an increase in the proportion of the smallest particles. Results of experiments conducted on slurries having different pH, electrolyte concentrations, and solids concentrations showed that these factors, along with sonication time and power, have a significant effect on the extent of the particle size reduction. Acknowledgements First of all, I would like to express my gratitude and appreciation to my supervisor, Dr. Sean Sanders, for his insights, encouragements, guidance, and support throughout my M.Sc. project. Next, I would like to thank my colleagues in the Pipeline Transport Process Research Group for the useful conversations we had in our meetings and their valuable feedbacks on my research work. Specially, I would like to thank Terry Runyon for her continuous help throughout my research. Thanks to the NSERC industrial research chair in pipeline transport processes for funding this project. Special thanks to Andrea Sedgwick, from Total E&P Canada, for providing the tailings samples used in this study and Jessie Smith for her help in preparation of these industrial tailings samples for my experiments. I would also like to acknowledge Dr. Zhenghe Xu for providing access to his laboratory equipment. I wish to express my sincere appreciation to Lily Laser and Marion Pritchard from Chemical and Materials Engineering Department. There were so many times that their greetings and beautiful smiles changed my long busy days to happy nice ones. Finally, I would like to express my deepest appreciation to my family who always believed in me and supported me. # Table of Contents 1. Problem Statement ................................................................. 1 2. Literature review .................................................................. 8 2.1. Overview/Chapter highlights............................................. 8 2.2. Role of clays in oil sands mining and extraction .................. 9 2.2.1. Clay content of the ore .............................................. 9 2.2.2. Clay-bitumen interaction .......................................... 10 2.2.3. Sludging in the separation vessel ............................... 11 2.2.4. Design and operation of hydrotransport pipelines ........... 11 2.2.5. Settling behaviour of tailings .................................... 12 2.2.6. Chemistry of recycled water .................................... 13 2.3. Solids particle size distributions in the oil sands industry ....... 13 2.4. Effect of particle size on the rheology of clays .................... 15 2.5. Explanation of the behaviour of aqueous clay suspensions ....... 17 2.5.1. van der Waals and electrostatic forces ....................... 17 2.5.2. DLVO theory ......................................................... 19 2.6. Kaolinite as a model clay .................................................. 21 2.7. Sonication ....................................................................... 24 2.7.1. Effect of sonication on the particle size of solids .......... 29 2.7.2. Effect of sonication on the particle size of clays .......... 30 3. Experimental method ............................................................ 37 3.1. Materials ....................................................................... 37 3.1.1. Kaolinite clay ......................................................... 37 3.1.5. FPIA Consumables .................................................. 38 3.1.6. Industrial oil sand tailings ................................................................. 38 3.2. Equipment ....................................................................................... 40 3.2.1. Sonication test system ................................................................. 40 3.2.2. Sysmex Flow Particle Image Analyzer-3000 (FPIA) .................. 44 3.2.3. Application of the FPIA in literature ........................................... 49 3.3. Procedures ...................................................................................... 51 3.3.1. Sample preparation .................................................................... 51 3.3.2. FPIA tests ..................................................................................... 51 3.3.3. Sonication tests .......................................................................... 53 3.3.4. Mastersizer tests ........................................................................ 54 3.3.5. Cryo-SEM tests ......................................................................... 55 3.3.6. Tailings tests .............................................................................. 57 3.4 Experimental programme ................................................................. 58 3.4.1 Test parameter selection and development .................................. 58 3.4.2 Benchmarking data – Effect of solids concentration, pH, and flocculant addition on kaolinite PSD (no sonication) ........................................ 59 3.4.3 Sonication tests (time and amplitude) .......................................... 60 4. Evaluation of experimental setup ....................................................... 61 4.1. Introduction and test objectives ....................................................... 61 4.2. Sysmex-FPIA 3000 operations .......................................................... 62 4.2.1. Repeatability of FPIA results ....................................................... 62 4.3. Effect of mixing and pre-test cooling ............................................... 69 4.3.1. Effect of mixing .......................................................................... 71 4.3.2. Effect of cooling and heating during the mixing .......................... 75 4.4. Summary ......................................................................................... 76 5. Preliminary evaluation of factors affecting kaolinite PSD ................................. 78 5.1 Introduction and objectives ........................................................................... 78 5.2. Effect of sample concentration on measured PSD ........................................ 79 5.3. Sample pH .................................................................................................. 82 5.4. Flocculant addition ...................................................................................... 86 5.5. Summary ..................................................................................................... 90 6. The effect of sonication on kaolinite PSD ....................................................... 91 6.1 Introduction and objectives ........................................................................... 91 6.2. Effect of sonication time .............................................................................. 93 6.2.1. Comparison of particle size distributions ............................................ 94 6.2.2. Comparison of populations of primary particles, flocs, and aggregates ................................................................. 98 6.2.3. Evaluation of the Floc Reduction Ratio (FRR) .................................. 103 6.2.4. The influence of solids concentration .................................................. 105 6.3. Validation of results ..................................................................................... 107 6.3.1. Laser diffraction method .................................................................... 107 6.3.2. Cryogenic SEM studies ....................................................................... 110 6.3.3. Settling behavior .................................................................................. 114 6.4. Effect of sonication amplitude on kaolinite PSD measurements ............... 118 6.5. Case study I: effect of sample pH ............................................................... 122 6.6. Case study II: effect of flocculant addition ................................................ 131 6.7. Sonication of Oil Sands Tailings samples .................................................. 136 6.8. Summary ..................................................................................................... 145 7. Conclusions and recommendations ................................................................. 148 7.1. Conclusions ................................................................. 148 7.2. Recommendations ....................................................... 150 8. References ........................................................................... 152 Appendix A: Repeatability of FPIA results .............................. 172 Appendix B: calculations of chi-square tests ............................ 174 Appendix C: Effect of FPIA mixer speed on kaolinite PSD .......... 200 Appendix D: Effect of sonication time- Comparison of particle size distributions .......................................................... 205 Appendix E: Effect of sonication time- Comparison of populations of primary particles, flocs, and aggregates ........................................ 208 Appendix F: Effect of sonication time- Evaluation of the Floc Reduction Ratio (FRR) .......................................................... 211 Appendix G: Laser diffraction method ........................................ 212 Appendix H: Cryogenic SEM studies ........................................ 216 Appendix I: Effect of sonication amplitude on the kaolinite PSD .... 219 Appendix J: Case study I: effect of sample pH .......................... 227 Appendix K: Case study II: effect of flocculant addition ............... 229 List of Tables Table 2.1 Summary of literature on the sonication of clay materials..................31 Table 3.1 Particle size range for each FPIA-3000 measuring mode ....................45 Table 3.2 Particle size frequency table produced by FPIA software ...................47 Table 3.3 The characteristics of samples used for cryo-SEM studies and settling tests .................................................................................................................................56 Table 4.1 The chi-square test statistics for results shown in Figures 4.1 and 4.2 .65 Table 6.1 Experimental matrix for the investigation of the effects of sonication time, sonication amplitude and sample concentration on kaolinite PSD........93 Table 6.2 The amount of sonication energy delivered to each sample as a function of sonication time and amplitude .................................................................97 Table 6.3 Particle size range classifications used in the present study...............99 Table 6.4 Calculations of total sonication energy for three kaolinite samples ...120 Table 6.5 Dean Stark Results for tailings sieved, bead treated sample, mass basis .................................................................................................................................137 Table 6.6 Dean Stark Results for tailings sieved, bead treated sample, percentages .................................................................................................................................137 List of Figures Figure 1.1 Generalized scheme of the hot water extraction process. Reprinted with permission of John Wiley & Sons, Inc (©2004), Masliyah, J., Zhou, Z. J., Xu, Z., Czarnecki, J. & Hamza, H. Understanding Water-Based Bitumen Extraction from Athabasca Oil Sands. The Canadian Journal of Chemical Engineering 82, 628–654 (2004). ................................................................. 2 Figure 2.1 Particle size distributions of three solids fractions separated from a sample of mature fine railings. Reprinted with permission of John Wiley & Sons, Inc (©2009), Adeyinka, O. B., Samiei, S., Xu, Z. & Masliyah, J. H. Effect of particle size on the rheology of Athabasca clay suspensions. The Canadian Journal of Chemical Engineering 87, 422–434 (2009). ................................................................. 16 Figure 2.2 Relative viscosity of suspensions comprised of different ratios of fraction 1 and 2. Reprinted with permission of John Wiley & Sons, Inc (©2009), Adeyinka, O. B., Samiei, S., Xu, Z. & Masliyah, J. H. Effect of particle size on the rheology of Athabasca clay suspensions. The Canadian Journal of Chemical Engineering 87, 422–434 (2009). ................................................................. 17 Figure 2.3 Attraction, repulsion, and net interaction energy between two charged particles. Reprinted with permission of John Wiley & Sons, Inc (©2006), Masliyah, J. H. & Bhattacharjee, S. Electrokinetic and Colloid Transport Phenomena. ........................................................................... 21 Figure 2.4 Kaolinite particle charge distribution .................................................. 22 Figure 2.5 Different particle-particle association modes ........................................ 23 Figure 2.6 Sonication probe immersed in a sample .................................................. 28 Figure 3.1 Particle size distribution of sieved, bead treated tailings sample measured by FPIA: $c=10$ g/L .................................................................................. 39 Figure 3.2 Misonix Sonicator-4000 and its components ........................................ 41 Figure 3.3 View of the Sonicator-4000’s screen ..................................................... 42 Figure 3.4 Cooling system components ................................................................. 43 Figure 3.5 Large-tip opening transfer pipette (13-711-5B Fisher Scientific) ............ 53 Figure 3.6 Cryo-SEM copper stage ....................................................................... 57 Figure 4.1 Repeatability tests: Cumulative Particle size distributions for 10 samples from a single mixture (c= 10 g/L) ................................................................. 63 Figure 4.2 Repeatability tests: Cumulative particle size distributions for 6 different mixtures having the same concentration (c=10 g/L) ............................... 63 Figure 4.3a Effect of FPIA mixer speed on the measured PSD (c=10 g/L, RPM=50, 300) ........................................................................................................... 67 Figure 4.3b Effect of FPIA mixer speed on the measured PSD (c=10 g/L, RPM=300, 550) ........................................................................................................... 67 Figure 4.3c Effect of FPIA mixer speed on the measured PSD (c=10 g/L RPM=50, 300, 550, 700) .................................................................................................... 67 Figure 4.4 Effect of RPM target on the cumulative particle size distribution (c=10 g/L) .................................................................................................................. 68 Figure 4.5a Effect of pre-test cooling (23 °C-18°C) on the kaolinite PSD (c=40 g/L) .............................................................................................................................. 70 Figure 4.5b Effect of pre-test cooling (18 °C-11°C) on the kaolinite PSD (c=40 g/L) .............................................................................................................................. 70 Figure 4.5c Effect of pre-test cooling (23 °C-5 °C) on the kaolinite PSD (c=40 g/L) .............................................................................................................................. 70 Figure 4.6 Effect of mixing on the Sauter mean diameter of kaolinite samples: c=40 g/L .......................................................................................................................... 72 Figure 4.7a Effect of mixing on the kaolinite PSD (c=40 g/L) ........................................ 74 Figure 4.7b Effect of mixing on the kaolinite PSD (c=40 g/L) ........................................ 74 Figure 4.8 Effect of sample temperature variation on the Sauter mean diameter during sample preparation ......................................................................................... 76 Figure 5.1 Kaolinite PSD at two concentrations: c=2 g/L and 40 g/L, (pH~ 4.6). ................................................................................................................................. 80 Figure 5.2 Kaolinite PSD at concentration of c=8 g/L, (pH~ 4.6) ............................. 80 Figure 5.3 Kaolinite PSD at concentration of: c=24 g/L, (pH~ 4.6) .......................... 81 Figure 5.4 Effect of solids concentration on the kaolinite PSD (c=2, 8, 24, and 40 g/L), (pH~ 4.6) .................................................................................................................. 81 Figure 5.5 Kaolinite PSD at natural and high pH (pH~4.6 and 11), c=40 g/L ......... 84 Figure 5.6 Kaolinite PSD at natural and high pH (pH~4.6 and 11), c=40 g/L ....... 84 Figure 5.7 Kaolinite PSD at natural and high pH (pH~4.6 and 11), c=8 g/L ...... 85 Figure 5.8 Kaolinite PSD at natural and high pH (pH~4.6 and 11), c=2 g/L ...... 85 Figure 5.9. Effect of flocculant addition on the kaolinite PSD (c=40 g/L) pH = 4.6 (no flocculant), pH~11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio)=0.1 ......................................................................................................................... 87 Figure 5.10 Effect of flocculant addition on the kaolinite PSD (c=24 g/L) pH ~4.6 (no flocculant), pH~11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio)=0.1 ......................................................................................................................... 87 Figure 5.11 Effect of flocculant addition on the kaolinite PSD (c=8g/L) pH ~4.6 (no flocculant), pH~11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio)=0.1 ......................................................................................................................... 88 Figure 5.12 Effect of flocculant addition on the kaolinite PSD (c=2g/L) pH ~4.6 (no flocculant), pH~11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio)=0.1 ......................................................................................................................... 88 Figure 5.13 Sauter mean diameter of kaolinite suspensions (c=2, 8, 24, 40 g/L) at three conditions: a) pH~4.6, no NaOH addition, no flocculant addition; b) pH ~11 (NaOH added); c) pH ~11 and flocculant addition, CaCl2.2H2O: Kaolinite (mass ratio) = 0.1 ......................................................................................................................... 89 Figure 6.1 Kaolinite PSD for non-sonicated samples: c=10, 20, and 40 g/L; pH~4.6 .......................................................... 92 Figure 6.2 Effect of sonication time on the kaolinite PSD: c=40 g/L; pH~4.6; Sonication amplitude: 100% ............................................. 94 Figure 6.3 Effect of sonication time on the kaolinite PSD: c=20 g/L; pH~4.6; Sonication amplitude: 100% ............................................. 95 Figure 6.4 Effect of sonication time on the kaolinite PSD: c=10 g/L; pH~4.6; Sonication amplitude: 100% ............................................. 95 Figure 6.5 Proportion of the dispersed phase population of primary particles, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 100% ............................................. 101 Figure 6.6 Proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 100% ................................................................. 102 Figure 6.7 Proportion of the dispersed phase population of aggregates, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 100% ................................................................. 104 Figure 6.8 Floc reduction ratio (FRR) at each sonication time: c=10, 20, and 40 g/L; Sonication amplitude: 100% ................................................................. 105 Figure 6.9 Kaolinite PSD after different sonication times measured by Malvern Mastersizer c=40 g/L, Sonication times: 0, 3, 10, 20, 30, 40, 50 and 60 minutes, Sonication amplitude: 100% ................................................................. 108 Figure 6.10 Sauter mean diameter (d32) of kaolinite sample at different sonication times ........................................................................................................... 110 Figure 6.11 Cryo-SEM image of non-sonicated kaolinite sample; sample (1-1); c=20 g/L, 1000X .................................................................................................. 112 Figure 6.12 Settling behaviour of 4 kaolinite samples at t=30 minutes; amplitude: 100% ........................................................................................................... 112 Figure 6.13 Cryo-SEM image of non-sonicated kaolinite sample; sample (1-1); c=20 g/L, 2000X .................................................................................................. 113 Figure 6.14 Cryo-SEM image of sonicated kaolinite sample; sample (1-2); c=20 g/L; 2000X; sonication time: 30 minutes; amplitude: 100% ....................... 113 Figure 6.15 Sample PSD measured by FPIA; Sample (1-1) and (1-2); c=20 g/L; Sonication time: 30 minutes; amplitude: 100% ............................................. 114 Figure 6.16 Settling behaviour of 4 kaolinite samples at t=0; Sample (1-1): non-sonicated, c=20 g/L; Sample (1-2): c=20 g/L, sonicated for 30 minutes, amplitude: 100%; Sample (2-1): non-sonicated, c=10 g/L; Sample (2-2): c=10 g/L, sonicated for 30 minutes, Sonication amplitude: 100% ...................... 115 Figure 6.17 Settling behaviour of 4 kaolinite samples at t=30 minutes; Sample (1-1): non-sonicated, c=20 g/L; Sample (1-2): c=20 g/L, sonicated for 30 minutes, Sonication amplitude: 100%; Sample (2-1): non-sonicated, c=10 g/L; Sample (2-2): c=10 g/L, sonicated for 30 minutes, Sonication amplitude: 100% .............. 116 Figure 6.18 Settling behaviour of 4 kaolinite samples at t=90 minutes; Sample (1-1): non-sonicated, c=20g/L; Sample (1-2): c=20g/L, sonicated for 30 minutes, Sonication amplitude: 100%; Sample (2-1): non-sonicated, c=10g/L; Sample (2-2): c=10g/L, sonicated for 30 minutes, Sonication amplitude: 100%…………………117 Figure 6.19 Settling behaviour of 4 kaolinite samples at t=24 hours; Sample (1-1): non-sonicated, c=20g/L; Sample (1-2): c=20g/L, sonicated for 30 minutes, amplitude: 100%; Sample (2-1): non-sonicated, c=10g/L; Sample (2-2): c=10g/L, sonicated for 30 minutes, amplitude: 100%……………………………………..118 Figure 6.20 Effect of sonication amplitude on the kaolinite PSD: c=40 g/L; Sonication amplitude: 50%, 75%, and 100%…………………………………………………..119 Figure 6.21 Effect of sonication amplitude on the floc reduction ratio (FRR): c=40 g/L…………………………………………………………………………………………….122 Figure 6.22 Influence of pH on the sonication effect: c= 40 g/L; pH=4.6; Sonication amplitude: 100% ………………………………………………………………..124 Figure 6.23 Influence of pH on the sonication effect: c= 40 g/L; pH=8.2; Sonication amplitude: 100% ………………………………………………………………..124 Figure 6.24 Influence of pH on the sonication effect: c= 40 g/L; pH=11.4; Sonication amplitude: 100% ………………………………………………………………..125 Figure 6.25 Flocs percentage at different sonication times for three different pH values; c=40 g/L, Sonication amplitude: 100% …………………………………………..126 Figure 6.26 Floc reduction ratio (FRR) at different sonication times for three different pH values; c=40 g/L, Sonication amplitude: 100% ………………………………..126 Figure 6.27(a) FPIA images of largest aggregates (71.328 μm < d < 63.241 μm) in the sonicated kaolinite sample: c=40g/L; pH=8.2; Sonication time of 30 minutes; Sonication amplitude of 100% ………………………………………………………………..128 Figure 6.27(b) FPIA images of largest aggregates (63.172 μm < d < 61.123 μm) in the sonicated kaolinite sample: c=40g/L; pH=8.2; Sonication time of 30 minutes; Sonication amplitude of 100%……………………………………………………………..129 Figure 6.27(c) FPIA images of largest aggregates (61.072 μm < d < 58.206 μm) in the sonicated kaolinite sample: c=40g/L; pH=8.2; Sonication time of 30 minutes; Sonication amplitude of 100%……………………………………………………………..130 Figure 6.28 Effect of sonication on the non-flocculated kaolinite sample: c=20 g/L; sonication amplitude: 100% ................................................................. 133 Figure 6.29 Effect of sonication on the flocculated kaolinite sample: c=20 g/L; CaCl₂ to kaolinite mass ratio = 0.1; sonication amplitude: 100% .................. 133 Figure 6.30 Percentage of individual particles in the flocculated and non-flocculated samples at different sonication times; c=20 g/L; CaCl₂ to kaolinite mass ratio = 0.1; sonication amplitude: 100% ................................................................. 134 Figure 6.31 Flocs percentage in the flocculated and non-flocculated samples at different sonication times; c=20 g/L; CaCl₂ to kaolinite mass ratio = 0.1; sonication amplitude: 100% ................................................................. 134 Figure 6.32 Percentage of aggregates in the flocculated and non-flocculated samples at different sonication times; c=20 g/L; CaCl₂ to kaolinite mass ratio = 0.1; amplitude: 100% ................................................................. 135 Figure 6.33 Floc reduction ration (FRR) in the flocculated and non-flocculated samples at different sonication times; c=20 g/L; CaCl₂ to kaolinite mass ratio=0.1; amplitude: 100% ................................................................. 135 Figure 6.34(a)-(f) Effect of sonication on the PSD of tailings sample: c=10 g/L; amplitude 100% ................................................................. 139 Figure 6.35(a)-(d) Effect of sonication on the kaolinite clay PSD and tailings sample PSD: c=10 g/L; sonication amplitude 100% ................................................................. 142 Figure 6.36 Flocs percentage of kaolinite and industrial tailings sample at different sonication times; c=10 g/L; amplitude 100% ................................................................. 143 Figure 6.37 Floc reduction ratio (FRR) of kaolinite and industrial tailings sample at different sonication times; c=10 g/L; amplitude 100% ................................................................. 144 List of Symbols $P_{\text{max}}$ Maximum pressure amplitude $n_\infty$ ionic number concentration in the bulk solution $\varepsilon_0$ permittivity of vacuum $\kappa^{-1}$ Debye length A spherical particle radius C Concentration $c_s$ speed of sound in the sample fluid df Degree of freedom E elementary charge FRR Floc Reduction Ratio G gram H separation distance $k_B$ Boltzmann constant L Litre PSD Particle Size Distribution t Time T absolute temperature v Frequency z absolute value of valency of the electrolyte $\alpha$ absorption coefficient $\rho$ Density of the fluid $\varepsilon$ dielectric permittivity of medium $\varepsilon'$ dielectric permittivity of medium $\varphi$ surface potential (zeta potential) 1. Problem Statement Alberta’s oil sands deposits are ranked as the third largest crude oil reserves in the world, after Saudi Arabia and Venezuela$^1$. The initial established reserves are estimated to have over 170 billion barrels (National Energy Board, 2004)$^2$. According to the Alberta Energy Resources Conservation Board (ERCB), in 2011 the production of crude bitumen from the oil sands was 1.7 million barrels per day. This amount is anticipated to increase to 3.7 million barrels per day by 2021$^3$. Alberta’s oil sands are comprised of 55-80% inorganic materials (mainly quartz), 4-18% bitumen, 5-34% fines (solid particles smaller than 44 $ \mu m $), and 2-15% water$^4$,$^5$. Bitumen high viscosity and the presence of sands particles make the bitumen recovery from oil sands reserves more challenging than for conventional crude oil reserves. Two methods are currently used for commercial bitumen production from oil sands: in-situ and open pit mining. Open pit mining is used for deposits buried less than 75 meters below the surface$^6$. In 2007, the total crude bitumen production was 1.327 million barrels per day: 0.793 million bbl/d from mining operations and 0.534 million bbl/d from in-situ operations$^6$. Currently, the Clark Hot Water Extraction (CHWE) process is used in most commercial bitumen extraction plants in Alberta to recover bitumen from surface mined oil sands$^7$,$^8$. Figure 1.1 illustrates the process of the hot water bitumen extraction used in open pit mining\textsuperscript{8}. CHWE is a water based process in which heated water is added to the oil sands ore and the resulting slurry is transported to the extraction unit with hydrotransport pipelines\textsuperscript{9}. Within the hydrotransport pipelines bitumen liberation from the sand grains occurs where the size of the oil sands lumps is reduced because of the shear forces\textsuperscript{8}. The liberated bitumen droplets attach to the existing air bubbles in the slurry\textsuperscript{9}. When the slurry reaches the extraction plant, the first stage of separation is then carried out in the gravity separation vessel\textsuperscript{9}. ![Flowchart](image) Figure 1.1 Generalized scheme of the hot water extraction process\textsuperscript{8}. Reprinted with permission of John Wiley & Sons, Inc (©2004), Masliyah, J., Zhou, Z. J., Xu, Z., Czarnecki, J. & Hamza, H. Understanding Water-Based Bitumen Extraction from Athabasca Oil Sands. The Canadian Journal of Chemical Engineering 82, 628–654 (2004). In the separation vessel the aerated bitumen and solids are separated based on their density\textsuperscript{9}. The aerated bitumen, having low density, floats to the top of separation vessel and forms oil sands froth stream while the coarse solids, having higher density, settle at the bottom of the vessel and form the tailings stream\textsuperscript{9}. The froth stream is sent to the froth treatment unit for bitumen recovery and the tailings will transport and further discharge to the tailings pond\textsuperscript{8,9}. The middle layer, called the middlings, of the separation vessel is also withdrawn for further bitumen separation\textsuperscript{9}. The middlings are dilute slurries having a low solids content (10-21 wt %)\textsuperscript{10,11}. The froth stream normally contains 60% bitumen, 30% water, and 10% solids. The bitumen in the froth stream is recovered by the addition of solvents in a froth treatment unit. The recovered bitumen from the froth treatment unit will be sent to upgrading units. The remaining mixture of solids, water, and un-recovered bitumen is added to the tailings stream\textsuperscript{8}. The tailings stream from the extraction plant is typically discharged to the tailings ponds for solid-liquid separation\textsuperscript{8,9}. In the tailings ponds, the coarse solids rapidly separate from the fine solids and settle at the bottom of the tailings ponds. The recovered water from tailings ponds is recycled back to the extraction unit\textsuperscript{8}. As of 2006, the production of oil sands has increased to about 1.2 million barrels per day\textsuperscript{12}. To produce 1 barrel of bitumen from oil sands ores by the bitumen extraction process, 2-4 barrels of fresh water are required. In Alberta, this fresh water is withdrawn from Athabasca River. The total amount of water used for oil sands production in 2005 was 359 million cubic meters\textsuperscript{13}. The huge water consumption and the production of large volumes of tailings at the end of the bitumen extraction process are two important environmental issues currently facing the oil sands industry. The great amounts of produced tailings are discharged into the tailings ponds and are believed to cause a negative environmental impact on the surrounding soil, water, and air\textsuperscript{12}. Currently, tailings ponds cover a land area greater than 50 km\textsuperscript{2} \textsuperscript{14}. The large volumes and resulting environmental impact of tailing ponds make recycling water from tailings treatments a crucial aspect of the current extraction processes\textsuperscript{12}. The difficulties in tailings treatment are primarily because of the slow settling of fine particles, which are mostly clays, in the tailings suspension. It takes many years of settling to reach a solid concentration of about 30 wt \% \textsuperscript{9,15}. At this point the fine tailings are called mature fine tailings (MFT)\textsuperscript{9}. The average mineral content of MFT is about 30 wt\%. More than 97 wt\% of these minerals are fines (particles smaller than 44 µm)\textsuperscript{16}. While 22-67\% of the clay fraction of tailings (particles smaller than 2 µm) is kaolinite, illite and montmorillonite are the next most abundant clay minerals, comprising 7-10 wt\% and 1-8 wt\% of clay fraction\textsuperscript{17}. Understanding the clay minerals is vital for any oil sands process. The clay fraction can have a detrimental effect on the separation of bitumen from the oil sand matrix, pipeline transport of oil sands mixtures, tailings management, and water recycle\textsuperscript{9,10,18–21}. Due to these effects, the particle size, concentration and rheology of colloidal clay slurries must be monitored. As clay slurries are colloidal systems, Particle Size Distribution (PSD), pH and continuous phase ion concentration govern particle-particle and particle-continuous phase interactions\textsuperscript{22}. Further, these interactions dictate the overall behavior of clay-containing mixtures\textsuperscript{22}. In the oil sands mining and extraction process, samples (such as ore samples, primary froth and secondary froth, middlings, extraction tailings, fine tailings, and mature fine tailings) are collected from various process streams for PSD analysis\textsuperscript{11}. Light scattering is one of the most common particle size measurement methods used in the oil sands industry\textsuperscript{11}. Light scattering methods are sensitive to the presence of aggregates\textsuperscript{23,24}; therefore, samples must be pretreated prior to the size measurement tests. These methods are mostly dispersion methods which de-aggregate the suspensions. Sonication, dispersant addition, and pH adjustment are examples of these dispersion methods\textsuperscript{23,24}. Because of the importance of accurately determining the PSD of the “fines” (<44 µm), factors that can bias the PSD measurement should be investigated. The parameters that enhance particle agglomeration or de-agglomeration primarily affect PSD measurements for fine particles. Delgado and Matijevic\textsuperscript{23} and Jeeravipoolvam et al\textsuperscript{25} showed in separate studies that sample preparation and size measurement techniques can affect the measured PSD of colloidal dispersions\textsuperscript{23}, specifically oil sands fine particles\textsuperscript{25}. Since mixtures are typically exposed to sonication before particle size analysis is conducted\textsuperscript{11}, it is important to investigate the effect of sonication on the PSD. Most studies done on the clay mineralogy of the Athabasca oil sands agree that kaolinite is one of the most dominant clay minerals in the oil sands industry\textsuperscript{19,26–33}. Thus, numerous studies have been done using kaolinite mixtures as surrogate materials for oil sands fine solids slurries\textsuperscript{34–38}. Mihiretu et al\textsuperscript{34} compared the rheological behaviour of a kaolinite slurry with that of an actual MFT sample of the same solids content. The results of their work showed that kaolinite slurries represent the fine tailings material very well\textsuperscript{34}. They explained this similarity by the fact that about 76% of the fine tailings in the oil sands process are kaolinite\textsuperscript{34}. Additionally, kaolinite clay slurries have been used extensively in this research group\textsuperscript{39,40} and their behaviour is well characterized. Consequently kaolinite has been used as a “model” clay for the present study. The particle size is used as a surrogate for rheology and processability of the slurry in the present study. The effect of particle size on the rheology of clay slurries is discussed in Section 2.4 of the present study. In this work, the effect of the time and intensity of sonication on the kaolinite suspension PSD was examined. Experiments were conducted using slurries with various pH, electrolyte concentrations and solids concentrations. The kaolinite size distribution was analyzed using a Sysmex FPIA-3000 flow particle image analyzer (FPIA). The FPIA enables characterization of PSD using automated imaging techniques. The objectives of the present study are therefore: - Study the particle size distribution of non-sonicated kaolinite samples at different solids concentrations, at low and high sample pH, in the absence or presence of the flocculant - Compare the particle size distribution of non-sonicated and sonicated kaolinite mixtures - Study the extent of size reduction due to sonication at different sonication time and amplitudes - Study the extent of size reduction due to sonication for samples with different kaolinite concentrations, having different pH values, and flocculated samples comparing to non-flocculated ones - Validate the conclusions of this study by reproducing the results (variation of kaolinite PSD) using other methods: laser diffraction method, cryogenic-SEM studies, and settling behavior observations 2. Literature review 2.1. Overview/Chapter highlights Kaolinite is studied in the present work as an analog of the clays found in the oil sands. Clays play an important role in different steps of bitumen extraction and tailings treatment. The role of clays in the oil sands mining and extraction is discussed in this chapter under 6 topics: clay content of the ore, clay-bitumen interaction, sludging in the separation vessel, design and operation of hydrotransport pipelines, settling behaviour of tailings, and chemistry of recycled water. The importance of the knowledge of clay minerals in each section is described. Among various suspension characteristics, particle size distribution has been chosen to study in the present work. The importance of solids particle size distribution and its effect on the suspension rheology are discussed in Sections 2.3 and 2.4. In the present work, the kaolinite particle size distribution is studied under different suspension conditions such as high pH values, and the flocculant addition. Analysis of different behaviours of kaolinite suspensions, as a colloidal system, at each condition is done using the principles of the behaviour of aqueous clay suspension. The dominant forces that dictate the particle-particle interactions in a colloidal suspension are discussed in Section 2.5. Furthermore, the characteristics of kaolinite as a model clay is discussed in Section 2.6. Finally, the principles of sonication as the dispersion method often used in sample preparation for PSD measurements in the oil sands industry are discussed in Section 2.7. 2.2. Role of clays in oil sands mining and extraction Clay-bitumen interactions, sludging in the separation vessel, design and operation of hydrotransport pipelines, settling behaviour of tailings and the chemistry of recycled water are some of the topics in which knowledge of clay minerals is necessary\textsuperscript{9,10,18–21}. Various studies have been conducted on the mineralogy of clays in the oil sands extraction process. The type, particle size, and the amount of the clay minerals present in different process streams have been studied by numerous researchers\textsuperscript{19,28–31,41–44}. The results of these studies can be used to track specific clay minerals in different process streams and units and thus their impact on the operation of each process unit in the oil sands extraction process.\textsuperscript{19} 2.2.1. Clay content of the ore Traditionally, in addition to the bitumen content, the fine clay content (fines, which are solid particles < 44 µm in diameter) has been used to classify different oil sands ores and also to predict bitumen separation behaviour\textsuperscript{45,46}. The quantity of fines is important as it at least partially determines the proccessability of the ore\textsuperscript{5}. As the percentage of fines present in an ore increases, the bitumen recovery from that ore typically decreases\textsuperscript{47}. It has been suggested that the clay fraction (particles smaller than 2 µm) and the ultrafine clay fraction (particles smaller than 0.2 µm) of the fines govern the processability of an ore\textsuperscript{14,48}. 2.2.2. Clay-bitumen interaction The clay-bitumen interaction impacts the bitumen flotation in separation vessels, and the quality of oil sands froth and consequently the efficiency of the bitumen extraction process\textsuperscript{19,20}. The study of Sparks et al\textsuperscript{18} also confirmed that the clay fraction of the fines hinders the bitumen recovery by interfering with the bitumen-water interactions. The interactions between bitumen and clay are affected by the presence of different cations on the surface of the clay. Clay-bitumen interactions change both the clay’s surface and the bitumen composition\textsuperscript{29,43,49,50}. Different clays play different roles in the process of bitumen extraction, depending on their type, and the presence of specific cations\textsuperscript{51}. For example, in the presence of calcium ions, montmorillonite negatively impacts the conditioning process, while kaolinite does not\textsuperscript{51}. In addition to clay type, clay concentration is also important. Schramm\textsuperscript{10} carried out in-situ measurements of middlings viscosity in a commercial size gravity separation vessel. His results demonstrated that low concentrations of fine solids in the oil sands slurry resulted in a high aerated bitumen rise velocity, which increased the bitumen recovery rate\textsuperscript{10}. Besides type and concentration of clays, the particle size distribution is another determining characteristic of the clay that can affect bitumen flotation. Decreased particle size (increased surface area) typically results in an increase in the yield strength\textsuperscript{32} of the oil sands slurry which hinders the bitumen flotation\textsuperscript{33}. 2.2.3. Sludging in the separation vessel Sludging is an operational condition in which a highly viscous suspension is formed in the primary separation vessel\textsuperscript{9}. This layer of viscous suspension hinders the flotation of aerated bitumen and thus results in low bitumen separation efficiency\textsuperscript{9}. A recent study showed that in addition to the fines content, the ultra-fine fraction ($< 0.3 \mu m$) can also contribute to the sludging in a separation vessel\textsuperscript{48}. Slurries containing significant amounts of ultra-fines are colloidal systems; therefore, the particle-particle interactions can change the rheological behaviour of these slurries, including middlings, in the separation vessel\textsuperscript{9}. Several studies investigated possible causes of, and methods to avoid sludge formation in the separation vessel\textsuperscript{9,10,48}. The results from these studies suggested that the factors causing the sludging are high solids concentration, high concentration of ultra-fines, high electrolyte content, and the presence of specific clay types\textsuperscript{9,10,48}. Adeyinka et al\textsuperscript{7} studied the effect of particle size distribution on the rheology of clay suspensions. Since an increase in viscosity can cause sludging, their results are useful for predicting the properties of slurries which are at risk of causing sludging in the separation vessel. 2.2.4. Design and operation of hydrotransport pipelines Two of the important parameters for design and operation of hydrotransport pipelines are the minimum operating velocity, also known as the deposition velocity, and the pipeline pressure gradient. To minimize pipe wear rates, hydrotransport pipelines are operated at velocities just greater than the deposition velocity\textsuperscript{6}. In the oil sands industry, the SRC Two-Layer model is used to predict deposition velocity and pipelines pressure drop\textsuperscript{53,54}. Beside particle size and concentration of fine, the carrier fluid (fine + water) viscosity is one of the important parameters used in the prediction of pressure drop and deposition velocity by SRC Two-Layer model\textsuperscript{54}. The carrier fluid viscosity is a function of the volume fraction and the particle size distribution of fines\textsuperscript{40}. Therefore, the mineral solids particle size distribution (PSD) is required for the design and operation of hydrotransport pipelines\textsuperscript{6}, particularly if fine particle (clay) size is used as an indicator of the expected viscosity of the (fines + water) fraction. 2.2.5. Settling behaviour of tailings The flocculation behaviour of clays controls the settling behaviour of tailings\textsuperscript{20,21}. This is due to the fact that sedimentation behaviour of slurries containing sands and fine clays is affected by sand size distribution, solids content (both fines and sands), and rheological properties of the (fine + water) mixture\textsuperscript{34,55,56}. The rheological properties of fine-water mixtures are, in turn, influenced by the fines content (concentration), fines size distribution, and water chemistry\textsuperscript{25}. The particle-particle and particle-fluid interactions are affected by the water chemistry. These interactions dictate the overall behavior including the settling process of clay-containing slurries\textsuperscript{34}. 2.2.6. Chemistry of recycled water The water recycled from the tailings treatment is used in the bitumen extraction process\textsuperscript{57}. Water chemistry has an important effect on the charge associated with the clay particles, which influences their flocculation, settling, and consolidation behavior\textsuperscript{21}. In turn, the charge exchange capacity of the clay particles can affect the water chemistry, causing further changes in the extraction unit\textsuperscript{21}. Mikula et al\textsuperscript{21} found that in addition to the effect of water chemistry on the oil sands tailings behaviour, the role of clays in the chemistry of the process water is also important. They also show that, in addition to tailings treatment options, the fines content in the ore also determines the volume of water used to produce a barrel of bitumen\textsuperscript{21}. Therefore, the amount of fresh water required depends on the fine content in the ore\textsuperscript{21}. 2.3. Solids particle size distributions in the oil sands industry As described in the previous section, the particle size distribution of the clay fraction can have a significant effect on the separation of bitumen from oil sand, on the pipeline transport of oil sands mixtures, on tailings management, and on water recycle. Furthermore, knowledge of clay mineral behaviour, and specifically clay particle size distribution, can be used to improve models used in the design and operation of thickeners, tailings ponds, and the extraction process\textsuperscript{58}. As such, the particle size distribution of the clay component of different streams in the oil sands mining and bitumen extraction process must be monitored. For all these reasons, the measurement of the mineral solids PSD of an oil sands ore is one of the first and most important steps in characterization the oil sands ore\textsuperscript{6}. Adegoroye\textsuperscript{59} studied the characteristics of 5 different oil sands ores. Their results showed that each oil sands ore has a different particle size distribution. In particular, the fraction of ultra-fine, clay, and fine solids changes with ore type\textsuperscript{59}, and the percentage of kaolinite clay are also different for each ore. The Dean Stark analysis presented in their work showed that the amount of kaolinite is in the range of 19% to 54% in the clay fraction of each of the 5 ores whereas this amount is in the range of 8-45% in the silt fraction of these ores\textsuperscript{59}. Kaminsky\textsuperscript{33} indicates in her study that the solids particle size distribution of an ore changes significantly over different steps of the oil sands extraction process. Therefore, in addition to the measurement of the solids PSD of an oil sands ore, the analysis of particle size distribution for samples taken from different oil sands process streams (e.g. primary and secondary froth, middlings, and tailings) is necessary\textsuperscript{33}. Jeeravipoolvam et al\textsuperscript{25} indicated in their study that the particle size distribution of tailings material is significantly affected by the extraction process. Their results demonstrated that the particle size distribution of thickened fine tailings is different from the fine tailings from Clark’s Hot Water Extraction (CHWE). They studied the particle size distribution, water chemistry and morphology of two different oil sand fine tailings\textsuperscript{25}. They compared these characteristics of the fine tailings from Syncrude’s CHWE tailings with those of thickened tailings from Albian Sands Energy Inc. Albian Sands’ plant is a low energy, non-additive extraction process developed as an alternative to the CHWE. Different operations carried out in these two extraction processes affect specifically the clay particles, leading to different tailings behaviour. They showed in their study that the extraction process, specifically the additive used in the process to alter the pH, produces significant differences in the structures of clays in tailings. They suggest that the effectiveness of different extraction processes, and the tailings properties of each, can be understood and predicted through (i) particle size distribution and (ii) water chemistry measurements\textsuperscript{25}. They also emphasized that these measurements should be done under the extraction process conditions\textsuperscript{25}. 2.4. Effect of particle size on the rheology of clays The effect of particle size on the rheology of various suspensions has been studied by many researchers\textsuperscript{60–73}. However, only a few studies focus on the impact of particle size on the rheological properties of oil sands slurries\textsuperscript{9,74}. Velho and Gomes\textsuperscript{75} indicated in their study that there is a close relationship between the rheology of kaolin suspensions and kaolinite particle size. They showed that suspensions containing larger particles exhibit lower viscosities. Brenner\textsuperscript{52} showed that particle size reduction leads to an increase in the yield strength of slurries. Separate studies\textsuperscript{30,34} showed that the addition of sand particles (with greater diameter than fines) reduces the yield strength and apparent viscosity of tailings suggesting that slurries which contain sand and clay are more workable than suspensions containing only kaolinite. Adeyinka et al\textsuperscript{9} studied the effect of particle size distribution of fine tailings on the rheology of clay suspensions. They separated three fractions of solids from a single MFT sample\textsuperscript{9}. The particle size distribution of each fraction is shown in Figure 2.1. Their results indicate that at a given solids concentration, the sample with smaller particles (0.03µm-2.5 µm, $d_{50}=0.14$ µm) has higher viscosities comparing to the sample with larger particles (1µm-25 µm, $d_{50}=5.96$ µm)\textsuperscript{9}. Their results also indicate that solids concentration is not sufficient to predict the rheological behaviour of clay suspensions\textsuperscript{9}. Figures 2.2 show that at the same solids concentration, the relative viscosity of clay suspensions differ because the size distribution of solids in the suspensions differs\textsuperscript{9}. ![Particle size distributions of three solids fractions separated from a sample of mature fine tailings](image) Figure 2.1 Particle size distributions of three solids fractions separated from a sample of mature fine tailings\textsuperscript{9}. Reprinted with permission of John Wiley & Sons, Inc (©2009), Adeyinka, O. B., Samiei, S., Xu, Z. & Masliyah, J. H. Effect of particle size on the rheology of Athabasca clay suspensions. The Canadian Journal of Chemical Engineering 87, 422–434 (2009). Figure 2.2 Relative viscosity of suspensions comprised of different ratios of fraction 1 and 2\textsuperscript{o}. Reprinted with permission of John Wiley & Sons, Inc (©2009), Adeyinka, O. B., Samiei, S., Xu, Z. & Masliyah, J. H. Effect of particle size on the rheology of Athabasca clay suspensions. The Canadian Journal of Chemical Engineering 87, 422–434 (2009). 2.5. Explanation of the behaviour of aqueous clay suspensions Overall behaviour of a colloidal system, such as clay suspension, is governed by various factors such as particle size and shape, physical and chemical properties of the surface, chemical and physical properties of the continuous phase, particle-particle, and particle-continuous phase interactions\textsuperscript{22}. The particle-particle interactions can be primarily attributed to Van der Waals attractive forces and electrostatic repulsive forces\textsuperscript{22}. 2.5.1. van der Waals and electrostatic forces van der Waals attractive forces are dominant in the particle-particle interactions of clay suspensions. These attractive forces are based on the fact that similar particles are attracted to each other due to the molecular interactions\textsuperscript{6}. The other dominant forces in the clays particle-particle interaction are electrostatic forces\textsuperscript{6}. Since particles having similar charges repel each other and clay particles carry a net negative charge, the electrostatic forces between clay particles in the clay suspensions are mostly repulsive\textsuperscript{6,22}. The magnitude of electrostatic forces is influenced by the thickness of a charged atmosphere around the particle called an electric double layer\textsuperscript{6,22}. The electric double layer is developed due to the change in the ionic environment of a charged particle. The presence of a charged particle in an electrolyte solution influences the distribution of ions in the environment surrounding the particle\textsuperscript{6,22}. The thickness of electric double layer is called the Debye length ($\kappa^{-1}$) and is defined as: $$\kappa^{-1} = \left(\frac{\varepsilon k_B T}{2e^2 z^2 n_{so}}\right)^{1/2}$$ (2.1) where: $\kappa^{-1}$: Debye length, m $\varepsilon$: dielectric permittivity of medium, C/Vm $k_B$: Boltzmann constant (1.38× $10^{-23}$ J/K) T: absolute temperature, K e: elementary charge (1.602× $10^{-19}$ C) z: absolute value of valency of the electrolyte $ n_{\infty} $: ionic number concentration in the bulk solution, $ m^{-3} $ As shown in Equation (2.1), the Debye length is a property of the electrolyte solution$^{22}$. The thickness of the electric double layer of a clay particle suspended in water is a function of particle charge and the concentration and valence of ions in the solution$^{6,36,76}$. ### 2.5.2. DLVO theory The Derjaguin, Landau, Verwey, and Overbeek (DLVO) theory explains the net interaction of particles in a clay suspension. In this theory, the net force between particles is calculated as the summation of van der Waals attractive forces and the electrostatic repulsion$^{6,22}$: \[ F_{net} = F_R + F_A \] (2.2) where \[ F_R = \frac{2\pi\varepsilon\varepsilon_0 k a_1 a_2}{a_1 + a_2} \left[ \frac{2\varphi_1 \varphi_2 e^{-kh}}{1 + e^{-kh}} - \frac{(\varphi_1 - \varphi_2)^2 e^{-2kh}}{1 - e^{-2kh}} \right] \] (2.3) \[ F_A = -\frac{A a_1 a_2}{6h^2(a_1 + a_2)} \] (2.4) where a: spherical particle radius, m $ \varepsilon $: dielectric permittivity of medium, C/Vm $ \varepsilon_0 $: permittivity of vacuum, $ 8.854 \times 10^{-12} $ C/Vm $\kappa^{-1}$: Debye length, m $\varphi$: surface potential (zeta potential), V $h$: separation distance, m When two clay particles with the same sign charges approach one another, an electrostatic repulsion occurs between their electric double layers. When their electric double layers overlaps, the required energy to overcome this repulsion increases. On the other hand, the van der Waals attraction applies to the clay particles when the distance between them decreases$^{6,22}$. Figure 2.3 illustrates the attraction, repulsion, and net interaction energy between two charged particles$^{22}$. The solid lines (U(1), U(2), and U(3)) show the net interaction energy between two particles at three different conditions. Each solid line is the summation of van der Waals attraction energy curve ($U_A$) and the electrostatic repulsion energy curve ($U_R(1)$, $U_R(2)$, $U_R(3)$) at each condition. The peak of curve U(1) represents the energy barrier for flocculation of two particles with a repulsion energy curve of $U_R(1)^{22,36,76}$. Flocculation occurs when two particles have enough kinetic energy to overcome the energy barrier. The energy barrier is lowered when the thickness of the electric double layer is reduced. 2.6. Kaolinite as a model clay Kaolinite is reported to be one of the most dominant clay minerals in oil sands industry\textsuperscript{19,26–33}. Besides being a dominant clay mineral present in oil sands ores, water-based mixtures, and tailings, kaolinite is an important industrial mineral having many applications. Kaolinite is used in different industries such as ceramics production, paper industry, inks and paints manufacturing, and cementation of radioactive waste\textsuperscript{75,77,78}. The size reduction of kaolinite particles is important for some applications because the particle size reduction can improve the surface reactivity of kaolinite which is a matter of great interest for these industries\textsuperscript{77–79}. Kaolinite [Al$_2$O$_3$, 2SiO$_2$, 2H$_2$O] is an aluminium phyllosilicate with a 1:1 crystalline structure\textsuperscript{78}. Kaolinite primary particles are thin roughly hexagonal platelets\textsuperscript{80}. While the largest dimension of a kaolinite primary particle is between 0.1 to 2 µm, its thickness ratio is between 10:1 and 30:1\textsuperscript{81}. The basal (face) surfaces of a kaolinite particle carry a permanent negative charge, while the charge of the edges is dependent upon on pH, as shown in Figure 2.4\textsuperscript{81}. Van Olphen\textsuperscript{82} suggested that kaolinite particles have positively charge edges, based on the photograph provided by Thiessen\textsuperscript{83}. This photograph was an electron-microscopic image of dilute slurry of kaolin particles mixed with negatively charged gold particles. Van Olphen\textsuperscript{82} explained that the attachment of negatively-charged gold particles to the edges of kaolin particles confirmed the positive charge on the edges. ![Figure 2.4 Kaolinite particle charge distribution\textsuperscript{81}](image) The charged kaolin particles flocculate due to the particle-particle interaction forces. Three main modes of kaolinite particle association are face-to-face, edge-to-edge and edge-to-face, as shown in Figure 2.5\textsuperscript{82}. The preferred mode of formation depends on the net particle-particle interaction force, i.e. a balance between van der Waals attraction forces and electrostatic repulsion forces. Therefore, different modes of particle association occur at different continuous phase pH and ion concentration values\textsuperscript{81}. Under acidic conditions (pH < 6.5), the edges of the kaolinite particle become positively charged due to the binding of aluminium (at the edges) and hydrogen ions in the water\textsuperscript{80}. This causes an electrostatic attraction between the edges and faces of the kaolinite particles. This leads to an increase in the number face-to-edge association modes. This floc structure is often called the “card-house” structure\textsuperscript{80}. Under alkaline conditions, the edges become neutral or negatively charged by adsorbing OH\textsuperscript{-} ions. Consequently, the net attractive force between edges and faces is not sufficient to maintain the flocs\textsuperscript{80,81,84}. Under these conditions, particles deflocculate\textsuperscript{80,81,84}. Nasser and James\textsuperscript{81} reported that at pH 9 flocs were broken down completely. Michaels and Bolger\textsuperscript{80} also mentioned that at high pH (pH > 7), the probability of particle de-flocculation increases rapidly. At high electrolyte concentrations, the thickness of the electric double layer decreases. Therefore, the van der Waals attractive forces between faces can overcome the electrostatic repulsion. Under these conditions, the face-to-face association mode is favoured. The floc structure formed in the face-to-face configuration is often referred to as the “card-pack” structure\textsuperscript{80,81}. Ca\textsuperscript{2+} and Mg\textsuperscript{2+} are two dominant ions present in the formation water in the oil sands matrix. Some studies have shown that the presence of cations such as Ca\textsuperscript{2+} and Mg\textsuperscript{2+} in the water increases the settling rate of clays\textsuperscript{21,85}, specifically for kaolinite clays\textsuperscript{34}. The adsorption of cations such as Ca\textsuperscript{2+}, by neutralizing the electric charges on the particles, decreases the thickness of the electric double layer. Under these conditions, the electrostatic repulsion between particles decreases. The reduction in the repulsive forces leads to strong particle interactions and thus a high degree of flocculation in the slurry\textsuperscript{86}. In the present study, CaCl\textsubscript{2}. 2H\textsubscript{2}O is used as a flocculant for this reason. \subsection{2.7. Sonication} In the oil sands industry, clay-containing samples are often pretreated prior to the size measurement tests\textsuperscript{11}. Sonication, as a dispersion method, is often part of the sample preparation steps for PSD measurements\textsuperscript{11,23,24}. In this section, the principles of the ultrasound treatment and the determining parameters of sonication energy are discussed. Then the results of various studies investigating the effect of sonication on clays and non-clays are summarized in Sections 2.6.1 and 2.6.2). Sonication is the act of applying sound (usually ultrasound) energy to agitate particles in a sample. The frequency ranges from 20 kHz to 10 MHz of the sonic spectrum are called ultrasound\textsuperscript{87}. When sound passes through an elastic medium as a longitudinal wave, it creates an acoustic pressure in the medium, $P_A$, which varies with time, $t$: $$P_A = P_{\text{max}} \sin (2\pi vt) \quad (2.5)$$ where, $v$: Frequency (Hz) $P_{\text{max}}$: Maximum pressure amplitude (Pa) Therefore, we can define an acoustic intensity, $I$, as the energy transmitted through 1 $m^2$ of fluid per unit time: $$I = \frac{(P_{\text{max}})^2}{2\rho c} \quad (2.6)$$ where, $\rho$: Density of the fluid in which the speed of sound is $c$ $c$: speed of sound in the sample fluid The intensity of ultrasound varies with distance, $d$, from its source due to the attenuation caused by viscous forces resulting in heat generation in the fluid. Ultrasound intensity can be defined as: \[ I = I_0 \exp(-2\alpha d) \] (2.7) where $ \alpha $ is the absorption coefficient which depends on factors such as the viscosity and thermal conductivity of the medium$^{88}$. As the attenuation and dissipation of acoustic energy can be influenced by suspension viscosity it is important to keep the suspension viscosity constant during sonication$^{88, 89}$. The acoustic energy passing through the medium as sound waves vibrates the molecules of the medium. This vibrational motion changes the distances between molecules. When the ultrasound intensity increases, there is a point at which the molecular structure breaks down in some locations and cavitation bubbles are created in the medium$^{87, 88}$. The origin of ultrasound effects is the acoustic cavitation$^{87}$. Cavitation is the process of the formation, growth, and implosive collapse of bubbles in the liquid medium$^{90-93}$. Sonication of slurries consisting of solid particles in a liquid medium leads to shock-waves and microjets which are caused by cavitation bubble collapse. The impacts of the shock-waves and the production of microjets, along with increased inter-particle collisions, can result in solids particle size reduction$^{87}$. Because of this effect, sonication has been used for many years as a dispersion method. Ultrasonic treatment can be conducted either by immersing an ultrasonic probe into the suspension (direct sonication) or by dipping the sample container into a liquid bath where ultrasound waves travel through liquid to reach the sample$^{94}$. Delgado and Matijevic$^{23}$ showed that the sonication effect is more significant when an ultrasonic probe is used. Sonication with an ultrasonic probe (direct method) is more effective because it does not have to overcome the barriers bath sonication has to reach the sample. Figure 2.6 shows a sonication probe immersed in a sample. Ultrasound is produced by the piezoelectric ceramic located in the ultrasound horn. The piezoelectric transducer converts electrical energy to mechanical energy\textsuperscript{91}. The sonication probe transfers the sound energy from the transducer to the suspension\textsuperscript{94}. The probe vibrates at a fixed frequency (usually 20 kHz) but the intensity can be variable\textsuperscript{91}. Bubble breakage results in extreme local heating which leads to an overall bulk heating of the sonicated suspension\textsuperscript{87}. Increased temperature of the suspension will cause evaporation, which changes the sample volume as well as sample physical properties (such as viscosity)\textsuperscript{89}. On the other hand, it is important to keep suspension viscosity constant during sonication, because the attenuation and dissipation of acoustic energy can be influenced by suspension viscosity\textsuperscript{88,95}. A higher suspension viscosity results in the greater attenuation of sonication energy\textsuperscript{89}. A cooling bath can be used to avoid temperature increase in the sonicated sample. In the present study, the kaolinite suspension is placed in a jacketed beaker connected to a cooling bath. The circulation of cold liquid between the walls of beaker maintains the suspension temperature constant at/about 20°C. The total amount of energy delivered to the sample is a function of sonication power and sonication time. \[ E = P \times t \] (2.8) Therefore, the effect of sonication on two samples that are sonicated with the same sonication power for different time periods will not be the same\textsuperscript{89}. Sonication time and power, as instrument parameters, determine the amount of energy delivered to the sample. On the other hand, sample volume and solids concentration, as system parameters, determine the response of the sample to the delivered acoustic energy\textsuperscript{89}. Assuming constant sample volumes, a sample with a higher solids concentration will be more affected by the higher frequency of particle collisions than the more dilute sample will. Increased collision frequency can lead to agglomeration of particles or breakage of aggregates\textsuperscript{89}. In this study samples with three different solids concentration (c=10, 20, 40 g/L) have been investigated to study the influence of solids concentration on the sonication effect on the kaolinite PSD. The impact of sample volume on the disruptive effect of sonication can be measured as energy density. Energy density is defined as the amount of delivered energy per unit of sample volume (J/mL). This means that the disruptive effect of sonication is greater for samples with smaller volumes\textsuperscript{89}. The sample volume is kept constant at 140 mL for all samples tested in the present study. 2.7.1. Effect of sonication on the particle size of solids The effect of ultrasound treatment on the particle size of different materials (clays and non-clays) has been studied for years\textsuperscript{24,75,95–100}. Since the focus of the current study is the effect of sonication on the particle size of kaolinite as an analog of the clays found in the oil sands, a few examples of studies on non-clay materials are explained. Studies that analyzed the particle size reduction of clays due to sonication are then described. Hassanjani-Roshan et al\textsuperscript{96} showed that ultrasound treatment dispersed Titania (TiO$_2$) nano-particles. They explained that the particle size reduction caused by sonication results from the shock-waves created by acoustic cavitation. Desroches et al\textsuperscript{24} used sonication, pH adjustment, and dispersant addition to obtain primary particle size of CeO$_2$ powder suspensions. They reported that sonication decreases the size of particles by enhancing particle de-agglomeration\textsuperscript{24}. Keenan et al\textsuperscript{95} studied the effect of sonication on the size and rheology of fruit smoothies. They reported that sonication caused a reduction in the particle size as well as a decrease in viscosity\textsuperscript{95}. 2.7.2. Effect of sonication on the particle size of clays Recently, various researches have studied sonication as a technique for particle size reduction of clay materials\textsuperscript{77,97,98,100–109}. They observed that sonication produces delamination and particle size reduction of the clay platelet particles\textsuperscript{77,97,98,100–109}. Delamination decreases the particle thickness and increases the number of particles and thus the specific surface area. In fact, sonication is part of an accepted delamination method for kaolinite clays\textsuperscript{75}. Table 2.1 summarizes the clay types and the sonication time and intensity used by various studies investigating the effect of sonication on the particle size of different clays. The results of these studies are as follows: 1) Lapides and Yariv\textsuperscript{97}, Pacula et al\textsuperscript{98}, and Poli et al\textsuperscript{104} studied the effect of ultrasound treatment on the size and morphology of montmorillonite clays. Lapides and Yariv\textsuperscript{97} studied the effect of ultrasound treatment on dilute and concentrated suspensions of Wyoming bentonite (Na-montmorillonite). Sonication resulted in production of small (submicron) particles in the dilute suspension. In the concentrated sample, the volume percentage of submicron particles decreased from 90% to 10%, while the population of larger particles (1-7 µm) increased\textsuperscript{97}. For the dilute samples de-aggregation and delamination of clay particles were reported\textsuperscript{97}. In the other two studies sonication resulted in a decrease in the size and volume percentage of larger particles. At the same time, the population of the smallest particles increased\textsuperscript{98,104}. They suggested that sonication caused disruption of clay aggregates and delamination of clay particles. Furthermore, Poli et al (2008) reported that by increasing the sonication time the size reduction increases gradually $^{104}$. Table 2.1 Summary of literature on the sonication of clay materials* \| Refs \| Clay type \| Sonication Power \| Sonication time \| Results \| \|-----------------------------\|-----------------\|---------------------------\|-------------------\|---------\| \| Lapides and Yariv$^{97}$ \| Wyoming bentonite \| Total Energy: 13 to 130 kJ \| - \| (1) \| \| Pacula et al$^{98}$ \| montmorillonite \| 100 W \| 100 minutes \| (1) \| \| Poli et al$^{104}$ \| montmorillonite \| 70 W and 35 W \| 5 to 60 minutes \| (1) \| \| Perez-Maqueda et al$^{100}$ \| vermiculite \| 750W \| 10 to 100 hours \| (2) \| \| Perez-Rodriguez et al$^{101}$ \| vermiculite \| 600W \| 10 to 150 hours \| (2) \| \| Wiewiora et al$^{102}$ \| vermiculite \| 600W \| 10 to 150 hours \| (2) \| \| Perez-Maqueda et al$^{105}$ \| talc \| 600W \| 10 to 100 hours \| (3) \| \| Perez-Maqueda et al$^{106,110}$ \| Muscovite and biotite \| 750W \| 10 to 100 hours \| (4) \| \| Perez-Rodriguez et al$^{107}$ \| mica \| 750 W \| 10 to 100 hours \| (4) \| \| Franco et al$^{108}$ \| dickite \| 750 W \| 10 and 20 hours \| (5) \| \| Franco et al$^{77}$ \| kaolinite \| 600 and 750 W \| 10 and 20 hours \| (6) \| \| Perez-Maqueda et al$^{78}$ \| kaolinite \| 600 W \| 5 to 100 hours \| (7) \| 2) Perez-Maqueda et al\textsuperscript{100} reported that two populations of micron-sized and submicron particles appeared in the vermiculite samples after sonication for 10 to 40 hours. Their results showed that while the size and volume percentage of larger particles decreased with sonication time, the volume percentage of smallest particles increased. They also found that the crystallite size of vermiculite particles reduces significantly in the first stage of sonication (10 hours) while from 10 to 30 hours the vermiculite plates’ size remain unchanged (delamination of clays was still happening.) Their study demonstrated that longer sonication times promoted flocculation and aggregation of vermiculite particles. They added that even after 100 hours of ultrasound treatment vermiculite clay particles retained their crystal structure \textsuperscript{100}. Perez-Rodriguez et al\textsuperscript{101} and Wiewiora et al\textsuperscript{102} completed previous studies with examining the effect of 10 to 150 hours of sonication on the vermiculite clays PSD. Their results confirmed delamination and degradation of clay particles as well as the primary particles size reduction, while the crystalline structure of vermiculite did not damage\textsuperscript{101,102}. 3) Perez-Maqueda et al\textsuperscript{105} indicated in their study of talc particles that sonication caused both delamination and plate diameter reduction. The crystalline structure of the parent mineral did not change. The volume percentage of the smallest particles increased while the volume percentage of the largest ones decreased. For prolonged sonication times re-aggregation of particles was detected\textsuperscript{105}. 4) Perez-Maqueda et al\textsuperscript{106, 110}, Perez-Rodriguez et al\textsuperscript{107} examined the effect of sonication on different clay materials in the mica group. They investigated the ultrasound treatment effect on muscovite, biotite, and phlogopite\textsuperscript{106, 107, 110}. Their results showed that sonicated samples had two kinds of particles: micron-sized and submicron particles. The volume percentage of micron-sized particles decreases while the volume percentage of submicron particles increases after sonication. A gradual particle size reduction occurred when the sonication time was increased. A significant delamination and a reduction in the plate diameter in the lateral dimension were detected. Even after 100 hours of sonication the crystalline structure was not damaged and the sonicated particles retained the plate-like shape characteristic of micas. Sonicated samples (even after 100 hours) did not contain any aggregates\textsuperscript{106, 107}. 5) Franco et al\textsuperscript{108} indicated in their study that sonication completely exfoliates the book-like piles of dickite particles. They reported that in addition to the exfoliation of flocs lateral breakage of particles happened after sonication\textsuperscript{108}. Ultrasound treatment did not cause any changes in the crystalline structure of dickite\textsuperscript{108}. Sonication caused a decrease in the volume percentage and the size of the largest particles from 12 µm to 3.4 µm and 3 µm after 10 and 20 hours treatments, respectively. The population of smallest particles increased significantly, while their modal size increased slightly from 0.4 µm to 0.5 µm\textsuperscript{108}. The particle size distribution of untreated sample showed that dickite particles were in the size range of 0.2 to 70 μm. The sonicated samples PSD showed no particles larger than 30 μm\textsuperscript{108}. 6) Franco et al\textsuperscript{77} suggested that sonication is an effective method for particle size reduction of kaolinite clays. They expressed that sonication reduces the particle size of kaolinite to the submicron range without any major changes in the crystalline structure and lamellar morphology of these clay particles\textsuperscript{77}. They also showed that different variables can control the effect of sonication on the size reduction of kaolinite clays. Sample volume, sonication time and power were reported as controlling parameters in their study\textsuperscript{77}. They reported that sonication significantly reduces the particle size of kaolinite clay by delamination and lateral breaking of clay aggregates which result in a reduction in other particle size dimension. They suggest that the size reduction by sonication can be controlled by three variables: sonication time, power, and the sample volume. They studied the effect of sample volume, sonication time, and sonication power on two kaolinite samples\textsuperscript{77}. Two samples had same proportion of mass of kaolinite to the volume of de-ionized water in their study\textsuperscript{77}. The particle size analyses were conducted using a low-angle laser light scattering (Malvern Mastersizer) which estimates the percentage of particle volume vs particle size \textsuperscript{77}. Samples were continuously sonicated from 10 to 75 hours with two different sonicators of output 700 and 600 W\textsuperscript{77}. The particle size distributions of both samples were the same before sonication, and each had particles in the size range of 0.1 to 30 μm. In each sample there were three populations of particles with maxima at 0.5, ~1.8, and 9.9 μm\textsuperscript{77}. Sonication decreased the population of ~1.8 and 9.9 μm while the proportion of the smallest particles (0.5 μm) increases significantly. Higher sonication power (700 W) and lower sample volume can lead to a reduction in the size of smallest particles and produce kaolinite particles with sizes smaller than 0.5 μm. Results from a scanning electron micrograph (SEM) and a transmission electron micrograph (TEM) of the non-sonicated and sonicated samples confirmed the results obtain by Malvern Mastersizer\textsuperscript{77}. In the conditions of lower sonication power (600 W) and higher sample volume the effect of sonication is less comparing to the other conditions\textsuperscript{77}. Their results also showed that long sonication time results in appearance of large size particles (10.4 μm and 17.5 μm). They suggested that prolonged sonication of kaolinite can lead to agglomeration of some particles that were activated by acoustic energy\textsuperscript{77}. Delgado and Matiyevic\textsuperscript{23} also confirmed that prolonged sonication may promote aggregation of colloidal particles\textsuperscript{23}. Franco et al (2004) showed that when sample is sonicated with the sonicator with output power of 600 W, the effect of sonication on the particle size of kaolinite is less comparing to sonicator with 700W output power. Size reduction occurs in both conditions but the lower power sonicator cannot decrease the size of smallest particles while the higher power sonicator can produce particles smaller than 0.5 μm\textsuperscript{77}. 7) Perez-Maqueda et al\textsuperscript{78} confirmed Franco et al\textsuperscript{77} results by comparing the effect of sonication on the particle size of kaolinite and pyrophyllite \textsuperscript{78}. Non-sonicated sample of both kaolinite and pyrophyllite contains wide particle size ranges from submicron to the flocs and aggregates of particles of several tens of microns. After 40 hour sonication with a sonicator of 600 W output significant size reduction in all directions occurred for both samples. Sonication caused delamination and breakage of the plates which led to narrower particle size distributions for both samples \textsuperscript{78}. They reported that sonication yielded to production of plate-like particles having the same shape and crystalline structure of the original clays \textsuperscript{78}. As the results of the above mentioned studies indicate sonication resulted in a reduction of particle size of different clays. Most of these studies investigated the influence of long periods of sonication (up to 150 hours). In this study the effect of 10 seconds to 60 minutes of sonication on the kaolinite PSD has been investigated, (Chapter 6). Kaolinite clay has been chosen as an analog of the clays found in the oil sands. Furthermore, the effect of sonication amplitude has been studied (Section 6.4). In all the studies mentioned above, clay suspensions are prepared by adding the clays powder to de-ionized water i.e. natural pH values and no flocculant added. In the present study, the influence of sonication on the kaolinite suspensions with different pH values and with the presence of Ca\textsuperscript{2+} ions, as flocculant, has been studied (Sections 6.5 and 6.6). Finally, the sonication effect on a sample of industrial clay-containing tailings is discussed in Section 6.7. 3. Experimental method 3.1. Materials 3.1.1. Kaolinite clay The kaolinite clay used in this study was obtained from Dry Branch Kaolin Clay Company, Georgia, USA. All the kaolinite powder used in this study to make suspensions for experimental tests was collected from a single bag in attempt to minimize possible inconsistencies in the experimental results because of differences in the source clay. 3.1.2. De-ionized water All samples were prepared using de-ionized water since tap water contains different mineral ions which would affect floc/aggregate size. Freshly de-ionized water collected from “Elix Advantage Water Purification System” (Millipore SAS, France) was used. 3.1.3. Calcium chloride Calcium chloride, $\text{CaCl}_2$, (0.3 M solution) was added as a flocculant to selected kaolinite suspensions. $\text{Ca}^{2+}$ is one of the dominant ions present in oil sands matrix. The addition of divalent cations such as $\text{Ca}^{2+}$ to the clay suspensions result in aggregation of clay particles\textsuperscript{111}. As previously discussed in Section 2.5, the presence of calcium ions in the clay suspensions enhances the attractive forces between the clay particles due to the associated decrease of the surface charge and collapse of the electric double layer\textsuperscript{111}. 3.1.4. Sodium hydroxide Sodium hydroxide, NaOH (0.25 M solution) has been used for pH adjustment of selected kaolinite suspensions. 3.1.5. FPIA Consumables Sheath liquid The FPIA uses sheath liquid in the Sheath-Flow cell to press the sample flow in the way that the largest surface of each particle in the sample faces the camera\textsuperscript{112}. The sheath liquid is an electrolytic sheath solution composed of sodium chloride (7.1 g/L), surfactant (0.6 g/l), Tris buffer (2.0 g/l), and EDTA-2K (0.2 g/l). Polymer microspheres Uniform size polystyrene latex microspheres (Model 5200A) from Duke Scientific Corporation with 2.0 µm in diameter have been used for calibration purposes (focus adjustment step; see Section 3.3.2). The polystyrene latexes have been previously used by others for calibration of size measurement instruments\textsuperscript{23}. The polystyrene latex particles are dispersed in the sheath fluid with the 10 wt% concentration. These latex microspheres have a density of 1.05 g/cm\textsuperscript{3} and refractive index of 1.59\textsuperscript{112}. 3.1.6. Industrial oil sand tailings Samples of industrial oil sand tailings used to study the effect of sonication on “real” clay-containing suspension. The results of the experiments conducted are described in Section 6.7 of the present study. These industrial tailings samples were kindly provided by Andrea Sedgwick, Sr. Engineer Tailings Processing at Total E&P Canada. Tailings materials were produced with the Batch Extraction Unit (BEU) methodology\textsuperscript{113}. Sample preparation procedure of the tailings raw slurry is explained in Section 3.3.7. Considering the FPIA-3000 limitations on particle size and concentration, particles larger than 75 microns were removed by sieving the tailings prior to measurements. In addition, by using RHS beads (Reusable Hydrocarbon Sorbent), much of the bitumen in the tailings was also removed. The sieved, bead treated samples used in this study are prepared by my colleague in pipeline transport process group, Jessie Smith. The results of Dean Stark analysis for sieved, bead treated samples are provided in Table 6.5 and 6.6 in Section 6.7. The Dean Stark analysis is done by Jessie Smith as a part of her MSc thesis\textsuperscript{114}. The particle size distribution for the sieved, bead treated tailings sample diluted with the filtrate water ($c=10$ g/L) is shown in Figure 3.1. ![Particle size distribution](image) Figure 3.1 Particle size distribution of sieved, bead treated tailings sample measured by FPIA: $c=10$ g/L 3.2. Equipment 3.2.1. Sonication test system Direct sonication was performed by using a Misonix Sonicator-4000 which is shown in Figure 3.2\textsuperscript{115}. Sonicator-4000 has a 20 KHz converter, a high intensity tapped probe and a maximum power output of 600 W. The standard tapped titanium probe is $\frac{1}{2}$ inch in diameter and produces maximum amplitude of 120 $\mu$m\textsuperscript{115}. During all the experiments, the probe tip is directly immersed about 1.5 ~ 2 cm below the sample surface in the jacketed beaker. Figure 3.3 shows different parameters which appear on the Sonicator-4000’s screen during each test. The output amplitude can be adjusted between 1%-100% before each test and the sonication time can be controlled by the start and pause buttons. The values for sonication power (Watts) and energy (Joules) are displayed during each test. The principles of operation of probe sonicator were explained in Section 2.6 of this work. In Section 2.6, sonication time and sonication power were introduced as the two controlling parameters which dictate the total amount of acoustic energy. It is important to note that operation of the Sonicator-4000 in “manual” mode allows the user to set the amplitude of sonication at any value between 1-100%. As such, the sonication power cannot be adjusted and thus the relationship and difference between sonication power and amplitude needs further explanation. Sonication power (Watts) is the amount of electrical energy that is being delivered to the convertor. The value of sonication power can be read on the Sonicator-4000 LCD (Figure 3.3) during each test. The Convertor transforms the electrical energy to mechanical energy by means of a piezoelectric. This mechanical energy causes the probe to move up and down. The amplitude represents the distance of one movement up and down. The amplitude is manually controlled by the user changing the settings on the Sonicator’s touchscreen (see Figure 3.3)\textsuperscript{116}. When the output amplitude is set at 100%, the distance of probe movement will be 120 µm. While the amplitude and intensity have a direct relationship, their relationship with sonication power varies with sample characteristics. For example, when the output amplitude is set at 100% for two samples having different viscosities, the intensity for both samples will be the same, but the sonication power will be different. For the sample with the higher viscosity, the sonicator needs more power to move the probe over the same distance (keeping the amplitude at 100%). Therefore, the sonication power will be greater for the sample with the higher viscosity\textsuperscript{116}. ![Figure 3.3. View of the Sonicator-4000’s screen](image) As explained in Section 2.6, high power sonication causes an increase in the sample temperature. Sample temperature is one of the parameter that can affect the total amount of delivered energy. Therefore, in this work the sample temperature was kept constant at 20 °C during sonication. The cooling system required for this purpose is composed of a cylindrical jacketed beaker connected to a refrigerated circulator. This system has been used in other studies as well\textsuperscript{105,108}. Sample temperature was checked with a thermometer to ensure that it remained at/near 20 °C during sonication. The cooling system of this work was comprised of the following components: 1. The digital (Model 3016 D) Fisher Scientific Isotemp Refrigerated Circulator with a temperature range of -20 to +200°C. The circulator reservoir was filled with a 50/50 mixture, by volume, of laboratory grade ethylene glycol and filtered tap water. 2. Kontes Reaction-Jacketed beaker: Two hose connections, 250 mL capacity, 47mm I.D. x 73mm inner height; 80mm O.D. x 85mm outer height, Figure 3.3. 3. Fisherbrand Pure Natural Rubber Tubing: Amber, Thick Wall, I.D. x O.D. 9.5 x 15.9 mm, Wall thickness 3.2 mm. 4. Fisher Scientific Traceable Kangaroo Thermometer which is shown in the photograph of Figure 3.4. Figure 3.4. Cooling system components 3.2.2. Sysmex Flow Particle Image Analyzer-3000 (FPIA) Particle size analyses were conducted using a Sysmex FPIA-3000. The FPIA (Malvern Instruments Ltd., UK) provides visualization and characterization of the particle size and shape, using an automated imaging technique\textsuperscript{112}. The FPIA can measure particles in the size range of 0.8–300 µm\textsuperscript{112}. The sample is fed into the sample chamber of the FPIA, which is equipped with an ultrasonic probe and a mixing rotor, both of which can be used for sample dispersion. The sample is passed through the measurement cell (Sheath-Flow cell) by means of a jet nozzle\textsuperscript{112}. In the Sheath-Flow cell, sheath liquid flows parallel to the sample flow, pressing it in a manner so that the sample flow becomes sandwiched and flat. This ensures all particles in the sample lay in the same focusing plane and are oriented with their largest surface facing the camera\textsuperscript{112}. Next, a strobe light illuminates the particles as they pass through the transparent measurement cell, and their images are captured by a charge coupled device (CCD) camera\textsuperscript{112}. The CCD camera captures 60 images per second. The generated images of the individual particles are next automatically analyzed by the instrument’s image analysis software\textsuperscript{112}. The image analysis software uses a mathematical grey-scale calculation method. In this method, a threshold value is applied to separate the image of each particle from the background. In this way, the edges of each particle are defined and with these data the particle image analyzer is able to calculate the desired parameters, e.g. actual area and perimeter of the particles, their length, width, and maximum distance, as well as other morphological parameters like size and shape distributions. The particle size and shape information is generated from analysis of up to 360,000 particles in the sample. The results, such as size distribution and particle shape distribution, are displayed in histograms. In addition, images of all particles are stored as part of the data file to provide further visual understanding of the measurement data. The FPIA has different modes of detection which differ primarily by magnification. The particle size ranges of each measuring mode are described in Table 3.1. When the standard primary lens (10x) is used, the low-power field mode (LPF) allows for analysis of coarse particles in the size range of 6 to 160 μm. The high-power field (HPF) mode allows analysis of fine particles in the size range of 1.5 to 40 μm. Table 3.1. Particle size range for each FPIA-3000 measuring mode \| Measuring mode \| High power field- HPF (2x secondary lens) \| Low power field-LPF (0.5x secondary lens) \| \|---------------------------------\|------------------------------------------\|-------------------------------------------\| \| High-mag unit: Primary lens = 20x \| Particle size range: 0.8–20μm \| Particle size range: 4–80μm \| \| Standard unit: Primary lens = 10x \| Particle size range: 1.5–40μm \| Particle size range: 8–160μm \| \| Low-mag unit: Primary lens = 5x \| Particle size range: 3–80μm \| Particle size range: 16–300μm \| The FPIA mixer speed can be adjusted from 50 to 750 RPM. Both low and high speeds of mixing motor may cause problems in the FPIA performance or the accuracy of measurements. Low speed mixing can result in blockage inside the sample chamber, nozzle or sheath-flow cell which will cause malfunction of the FPIA instrument. High speed mixing may change the size and/or structure of the kaolinite aggregates. All the FPIA measurements of this study have been done with 10x objective lens and High Power Field (HPF) magnification mode. The internal sonication of the FPIA has been turned off and the mixer speed has been set at 300 rpm for all the samples. The FPIA software provides particle size frequency tables for each sample. In the provided particle size frequency table the measurement range is divided to 226 segments. As an example, Table 3.2 shows the first and last rows of the particle size frequency table for a sample of 10 g/L kaolinite in water. The first column of this table presents the size range of each segment and the second column presents the number of particles detected by the FPIA camera in the size range of each segment. The third column shows the frequency percentage of each segment, which is calculated as: \[ \text{Freq.(%)} = 100 \times \frac{\text{Number of particles in each segment}}{\text{Total number of detected particles in the sample}} \] (4.1) The fourth column of the particle size frequency table indicates cumulative percentage of particles detected in each segment. The cumulative percentage of particles is defined as the percentage of particles finer than the size range of each segment. \| CE Diameter(μ) \| Range \| Num. \| Freq (%) \| Cuml. (%) \| \|----------------\|-----------\|------\|----------\|-----------\| \| 0.500-0.513 \| 75 \| 0.17 \| 0.17 \| \| 0.513-0.527 \| 312 \| 0.70 \| 0.87 \| \| 0.527-0.541 \| 35 \| 0.08 \| 0.95 \| \| 0.541-0.556 \| 25 \| 0.06 \| 1.00 \| \| 0.556-0.571 \| 851 \| 1.91 \| 2.91 \| \| 0.571-0.585 \| 93 \| 0.21 \| 3.12 \| \| 0.586-0.602 \| 625 \| 1.40 \| 4.52 \| \| 0.602-0.617 \| 43 \| 0.16 \| 4.67 \| \| 0.618-0.635 \| 29 \| 0.07 \| 4.74 \| \| 0.635-0.652 \| 410 \| 0.92 \| 5.66 \| \| 0.652-0.669 \| 55 \| 0.12 \| 5.78 \| \| 0.669-0.687 \| 402 \| 0.90 \| 6.68 \| \| 0.687-0.706 \| 69 \| 0.16 \| 6.83 \| \| 0.706-0.725 \| 533 \| 1.20 \| 8.03 \| \| 0.725-0.744 \| 153 \| 0.34 \| 8.37 \| \| 0.744-0.764 \| 279 \| 0.63 \| 9.00 \| \| 0.764-0.785 \| 572 \| 1.28 \| 10.28 \| \| 0.785-0.806 \| 76 \| 0.17 \| 10.45 \| \| 0.806-0.827 \| 459 \| 1.03 \| 11.48 \| \| 0.827-0.850 \| 240 \| 0.56 \| 12.04 \| \| 0.850-0.872 \| 399 \| 0.90 \| 13.14 \| \| 0.872-0.896 \| 97 \| 0.19 \| 13.33 \| \| 0.896-0.920 \| 392 \| 0.86 \| 14.19 \| \| 0.920-0.945 \| 284 \| 0.64 \| 14.82 \| \| 0.945-0.970 \| 461 \| 1.03 \| 15.86 \| \| 0.970-0.996 \| 404 \| 0.91 \| 16.76 \| \| 0.996-1.023 \| 294 \| 0.66 \| 17.42 \| \| 1.023-1.050 \| 348 \| 0.78 \| 18.20 \| \| 1.050-1.079 \| 367 \| 0.82 \| 19.03 \| \| 1.079-1.108 \| 507 \| 1.34 \| 20.37 \| \| 1.108-1.137 \| 334 \| 0.75 \| 21.11 \| \| 1.137-1.168 \| 200 \| 0.72 \| 21.83 \| \| 1.168-1.199 \| 506 \| 1.13 \| 22.97 \| \| 1.199-1.231 \| 305 \| 0.68 \| 23.65 \| Table 3.2 Particle size frequency table produced by FPIA software The particle size calculated by the FPIA is an Area based particle diameter. The FPIA detects each particle, captures a 2D image of that particle and calculates the actual area of the particle. The FPIA then provides the diameter of a circle with the same area as the particle (i.e. the area based particle diameter is called CE Diameter in the FPIA software). The area based particle diameter is calculated as: \[ d = 2 \times \left( \frac{A_p}{\pi} \right)^{1/2} \] (4.2) Where: $d$: Area based particle diameter $A_p$: actual area of the detected particle In this study, we used the number-weighted diameter (CE Diameter (N)). All particles are weighted equally in the particle size distribution. To draw each PSD graph in the present study, first the mid-point of each size region in frequency tables (provided by the FPIA software) is calculated as: \[ \frac{1}{2} \times (x_1 + x_2) \text{ for the size range } x_1 \rightarrow x_2 \] These mid-points are used as the X-axis values of the PSD graphs. For each point on the X-axis the corresponding Y-axis value is the frequency percentage of particles as calculated using Equation 4.1, which can be derived from the third column of the size frequency table (from the FPIA measurements). 3.2.3. Application of the FPIA in literature The FPIA has been recently used for measurements of size and morphological parameters of different materials. Several researchers in food process science, microbiology and health science utilized the FPIA to measure size and shape of different biomaterials and carbohydrates. Red cells \textsuperscript{117}, DNA nanoparticles \textsuperscript{118}, protein aggregates \textsuperscript{119–121}, bacteria \textsuperscript{122}, pollen species \textsuperscript{123}, viral suspensions \textsuperscript{124}, Lipomyces lipofer \textsuperscript{125}, Maltodextrins and cyclic dextrin \textsuperscript{126} are examples of these materials examined by the FPIA. The FPIA has been used to study size and shape parameters of inorganic materials as well. Komabayashi et al (2008a\&b, 2009) used Sysmex-FPIA3000 in their studies of particle size and shape analysis of calcium hydroxide, mineral trioxide aggregates (MTA) and Portland cement. The particle sizes reported in these articles range from 0.5 to 40 µm \textsuperscript{127–129}. Krause et al (2009) assessed the shape of carbon nanotubes agglomerates in aqueous surfactant dispersions using the Sysmex-FPIA. The results of the particle size distribution showed that particle sizes range from 1.6 µm to 20 µm \textsuperscript{130}. Tanaka et al (2008) utilized Sysmex-FPIA-2100 to determine the shape of toner powder particles. Toner powder is a polymer composite consisting of polyester resin, carbon black and wax. The mean particle diameter of the toner varied within the range 5.5–6.5 µm \textsuperscript{131}. In a study by Arnold et al (2003) the particle size distribution of crystallized lithium iron phosphate before and after a heat treatment in nitrogen was determined with a Sysmex-FPIA2100 \textsuperscript{132}. The shape of LTCC powder, which is mixture of glass and alumina powders, have been measured by the FPIA in two studies by Besendorfer and Roosen (2008) and Rauscher and Roosen (2009). Brugger et al (2007) measured the droplet size of emulsifier microgels using the FPIA. Although the FPIA has been used by in numerous studies on the size and shape of organic and inorganic materials, the only work available in the literature which shows the use of the FPIA for size and shape study of clay minerals is done by Lape et al (2004). They used the Sysmex-FPIA 2100 to measure the size distribution of exfoliated muscovite mica. While dilute clay slurries, being an aqueous suspension of particles with specific gravity of less than 3, meet some important the FPIA-3000 constraints, there is some concern about the instrument particle size limit. The FPIA manual indicates that the size range of particles measured by the FPIA should be 0.8 to 300 μm. Clay slurries contain particle size ranges of the colloidal domain. In complete dispersed conditions the particle sizes are of the order of $10^{-1} \mu m$. Clay particles flocculate under most circumstances and can grow in size to as much as “several hundred microns or larger” and become too large to be tested by the FPIA-3000. Therefore, the instrument should be used cautiously for flocculated clay slurries. This is more important for polymer-induced flocculated clay slurries. 3.3. Procedures 3.3.1. Sample preparation The sample preparation procedure steps for the kaolinite in water mixtures are listed below: 1. Turn on the cooling bath and set the bath liquid temperature at 10 °C. 2. Weigh the proper amount of kaolinite clay powder and pour it into the jacketed beaker. 3. Add 140 mL of distilled water to the kaolinite powder. 4. Place the beaker under the mixer and adjust the height of the shaft so that the distance between the bottom of the beaker to the bottom of the impeller is equal to the diameter of impeller. 5. Set the mixer speed at 500 RPM and mix the sample for 30 minutes. 6. Make the FPIA ready for measurements; see Section 3.3.2. 3.3.2. FPIA tests The FPIA needs to be prepared for measurements before each series of tests. The background check and the auto focus (calibration) must be completed before the FPIA is ready to make measurements. In the background check, the FPIA software checks the initial background of images and shows the number of particles detected before any sample is injected into the instrument. The FPIA manual mentions that the maximum number of particles detected is 10. If the number of particles detected is larger than 10, the background check should be repeated. After running the background check, the FPIA software will define the initial background as the original background for the upcoming tests. It is recommended that users run the background check before each series of measurements. The calibration step (the focus adjustment) should be done using the polystyrene latex microspheres ($d=2.0 \mu m$). The FPIA software runs the auto focus adjustment automatically. If there is a problem with auto focus adjustments, the focus adjustment should be done manually. The preparation steps for the FPIA measurements are listed below: 1. Check all the connections of the tubes to the FPIA apparatus, the sheath liquid container, and the liquid waste container. 2. Turn on the FPIA and open the FPIA software on the connected computer. 3. Run the “Background Check”. 4. Run the “Auto focus”. 5. Add 5 mL of fresh diluted polystyrene latex microspheres suspension. 6. Adjust the testing parameters such as sample name, magnification mode (set at HPF), RPM (set at 300), and sonication power (set at “not applied”). 7. Use the large-tip opening transfer pipette and cut off the tip of the pipette, as shown in Figure 3.5. 8. Take first sample for size measurement after it has been mixed for 30 minutes. Use the open tip pipette. 9. While the FPIA is running the measurement for the first sample, quickly place the jacketed beaker under the sonicator probe while it is still connected to the bath with two tubes. ![Large-tip opening transfer pipette](image) Figure 3.5. Large-tip opening transfer pipette (13-711-5B Fisher Scientific) ### 3.3.3. Sonication tests After samples are mixed for 30 minutes and the FPIA is ready for tests, start the sonication step of the tests as follows: 1. Put the sonication probe into the sample. The depth of the probe tip should be the same for all experiments (1.5~2 cm). The probe should be exactly at the center of the beaker. 2. Put the thermometer into the sample. Turn on the thermometer and record the sample temperature at the beginning and during the sonication period. Use tape to attach the thermometer to the sonication probe. In this way the thermometer location is always the same for all samples (see Figure 3.3). 3. Turn on the sonicator and set the amplitude (100%, 75%, or 50%) but do not start sonication. 4. Make the FPIA ready for measurement (Section 3.3.2). 5. Push the start button of the sonicator and be ready to take samples 10 seconds after starting the sonicator. 6. Use the open tip pipette to obtain a sample. Pour the sample into the FPIA chamber. 7. Take samples at 5, 10, 20, 30, 40, 50 and 60 minutes of sonication. 8. During the 60 minutes of sonication, monitor the sample temperature and ensure it is about 20°C. If necessary, alter the bath liquid temperature to keep the sample temperature at/near 20°C. 3.3.4. Mastersizer tests The particle size distributions of two samples before and after sonication were analyzed using a Malvern Mastersizer 2000. Malvern Mastersizer-2000 uses the laser diffraction technique. During measurements, particles pass through the laser beam and scatter light at different angles and intensities depending on their size. Lower intensity light will be scattered by smaller particles at wide angle while larger particles scatter the light of higher intensity at a narrow angle. Transmission of light occurs as well, which can be computed by considering the refractive index in the measurements. In this study, Kaolinite was chosen as the reference for refractive index of samples. The map of scattering intensity versus light angle is the source used to calculate the particle size distributions\textsuperscript{138,139}. The samples tested using Malvern Mastersizer had kaolinite concentrations of 10 and 40 g/L and were prepared as explained in Section 3.3.1. Both samples were sonicated at 100% amplitude for as long as 60 minutes, as explained in Section 3.3.3. 3.3.5. Cryo-SEM tests Cryogenic Scanning Electron Microscope (SEM) studies were carried out on two samples of kaolinite clays. Samples with concentrations of 10 g/L and 20 g/L were prepared as explained in Section 3.3.1 and sonicated for 30 minutes at 100% amplitude as explained in Section 3.3.3. Table 3.3 lists the characteristics of the four samples that were studied using the Cryo-SEM. Numerous examples of SEM images of clay suspensions can be found in the literature\textsuperscript{77,78,98,104,106}. All were taken using a drying technique, which can alter the structure of flocs and aggregates during the ice formation step. Du et al\textsuperscript{140} suggest that cryo-vitrification can overcome the limits of freeze-drying techniques. For this reason, the cryogenic SEM is used in this study to obtain the images of kaolinite particles before and after sonication. The SEM used for the present study was a JEOL model, JSM.6301F located in the Scanning Electron Microscope Laboratory of Earth and Atmospheric Sciences Department at University of Alberta. Table 3.3. The characteristics of samples used for cryo-SEM studies and settling tests \| Sample name and number \| Kaolinite concentration (g/L) \| Sonicated for (minutes) \| \|------------------------\|-------------------------------\|-------------------------\| \| Not-sonicated 20 g/L \| 20 \| 0 \| \| (1-1) \| \| \| \| Sonicated 20 g/L \| 20 \| 30 \| \| (1-2) \| \| \| \| Not-sonicated 10 g/L \| 10 \| 0 \| \| (2-1) \| \| \| \| Sonicated 10 g/L \| 10 \| 30 \| \| (2-2) \| \| \| Four kaolin samples (Table 3.2) were prepared for cryogenic SEM studies in our lab and 10 mL of each sample was put in a glass jar. The jars were then transported to the SEM laboratory. A rectangular copper specimen mount (31×9.5×7 mm, L×W×H) with four similar cavities of 2 mm in diameter and 1 mm in depth was used (see Figure 3.6). Each glass jar was turned end over end by hand four times before sampling. Then, using an open tip pipette, a drop of each sample was taken from the middle of the jar and mounted on the top of the copper stage. The copper stage was then submerged immediately in a cup of liquid nitrogen slush. The liquid nitrogen had been cooled to its freezing point using the Emitech K1250 cryogenic system. The frozen samples were then fractured (below the surface of the liquid nitrogen) using hand-held pliers to expose a fresh surface. This preparation technique is known as freeze-fracturing. Next, the stage was removed from the liquid nitrogen cup and placed within the SEM vacuum chamber for the sublimation step. The temperature of the chamber was kept below −40°C, which prevents recrystallization of the ice on the surface. After the sample kept in the SEM chamber for complete sublimation (about 1 hour), it is bombarded with gold in a process known as sputtering. Samples were then ready for observation at a vacuum pressure of $8 \times 10^{-6}$ torr and a temperature of $-130^\circ$C. The images were collected at magnifications ranging from 1000 to 20,000 times and are shown in Section 6.7.2. ![Figure 3.6 Cryo-SEM copper stage](image) ### 3.3.6. Tailings tests Effect of sonication on the industrial tailings sample PSD is discussed in Section 6.8 of this work. Sample preparation steps for the industrial tailings, provided by Jessie Smith as a part of her MSc thesis$^{114}$, are as follows: 1. Pour the raw slurry mixture onto a 75 micron (200 mesh) sieve. Place a pail beneath to collect fluid and fine particles. 2. Add around 200 mL of sieved sample to the glass jar. 3. Add RHS beads (approximate ratio of 6:1 by weight beads to bitumen) to each jar of tailings. 4. Place the jar containing the RHS beads and tailings sample in a hot water bath (about $45^\circ$C) for 5 minutes. 5. Place the jar in rotating mixer and mix for 10 minutes. Remove from mixer and allow jar to stand until RHS beads rise to the top of the container. Remove beads using metal strainer. 6. Repeat Steps 2 through 5 an additional 5 times for the same sample to ensure maximum bitumen removal. 7. Vacuum filter the bead-treated sample using a Buchner funnel and 2.5 µm filter paper (Whatman 5 Qualitative Paper). Repeat three times to ensure total solids removal. 8. Use the filtrate water (prepared in Step 7) to dilute samples prior to testing in the FPIA. 3.4 Experimental programme 3.4.1 Test parameter selection and development The sonication process needs to be investigated from two points of view: the energy source and the energy target. The energy source is the Sonicator-4000. The energy target is the kaolinite clay suspension. The effect of sonication on the kaolinite PSD is a direct function of total effective acoustic energy received by the kaolinite suspension. The amount of energy received by kaolinite suspension is affected by instrument parameters as well as system-specific parameters\textsuperscript{89}. Sonication time and amplitude dictate the total amount of acoustic energy delivered to the sample. The system-specific parameters, on the other hand, are the sample volume, the sample temperature, and the controlling parameters which dictate the nature of initial kaolinite PSD. The particle size distribution of kaolinite clay (before sonication) is controlled by three dominant factors: kaolinite concentration, sample pH, and flocculant addition. In this work, the sample volume and temperature are kept constant. Sonication time and amplitude, kaolinite concentration, suspension pH and the addition of flocculant are selected as the test parameters. A preliminary investigation was carried out to verify that the experimental setup or measuring device is not influencing the measured PSD’s. The results of this preliminary investigation are discussed in Chapter 4. This chapter also includes the results of an investigation on the Sysmex-FPIA 3000 operations, the effect of mixing and the effect of pre-test cooling on measured PSD’s. ### 3.4.2 Benchmarking data – Effect of solids concentration, pH, and flocculant addition on kaolinite PSD (no sonication) For a comprehensive study of sonication effect on the kaolinite PSD, samples with different initial particle size distributions needed to be studied. Solids concentration, sample pH, and the addition of flocculant as three system-specific parameters are investigated in this work. As explained in section 2.4 and 2.5, these are the main parameters which can influence the initial kaolinite PSD. The aim of this set of experiments is to discover at which conditions kaolinite clay samples have the largest and smallest particle sizes. These conditions will define the boundaries of the size of initial samples (not-sonicated samples). Samples will be selected within these boundaries for further investigation of sonication impacts. The preliminary evaluation of factors affecting kaolinite PSD is explained in Chapter 5 of the present study. 3.4.3 Sonication tests (time and amplitude) Selected samples from investigation in Chapter 5 will be treated by ultrasound and their PSDs after sonication will be compared to the initial ones. The test parameters explained in section 3.4.1 will be studied in Chapter 6. In this chapter, the main objective of the present study will be addressed. Three samples with the kaolinite concentration of 40 g/L, 20 g/L, and 10 g/L will be sonicated. The pH of these samples is about 4.6 and there is no flocculant addition. The effect of sonication time and amplitude will be studied for three sonication amplitudes of 50%, 75%, and 100% (discussed in section 6.3) and for sonication times from 10 seconds to 60 minutes (discussed in section 6.2). The effect of solids concentration will be explained in section 6.4. The effect of sonication on the samples with different pH will be discussed later in section 6.5. In addition, the changes in the flocculated samples PSD due to sonication will be studied in section 6.6. 4. Evaluation of experimental setup 4.1. Introduction and test objectives In this chapter, the performance of the experimental setup is evaluated to verify that neither the current experimental setup nor the measuring device is influencing the measured PSD. In the evaluation of the experimental setup performance the following factors are investigated: - Reproducibility of the FPIA measurements - Sample preparation techniques - The FPIA internal mixing The repeatability of the experimental results and the possible effects of FPIA operation on the kaolinite PSD are discussed in Section 4.2. The effects of two important parts of the sample preparation procedure, sample mixing and precooling, on kaolinite PSD are discussed in Section 4.3. Systematic effects of flow through the FPIA chamber are not considered in this study because any effect would be similar for both sonicated and non-sonicated samples. However, the results produced with the FPIA were validated using other techniques such as laser diffraction and scanning electron microscopy. These results are described in Section 6.3. 4.2. Sysmex-FPIA 3000 operations In this section the repeatability of the experimental results is investigated. The repeatability of sample preparation procedures and reproducibility of the FPIA measurements are discussed in section 4.2.1. The repeatability of sample preparation procedure is investigated by comparing the PSD’s of multiple different samples made under the same conditions (same solid concentrations and sample pH). Additionally, the reproducibility of the FPIA measurements is studied by comparing the measured PSD’s for samples taken from a single kaolinite mixture. The effect of the FPIA internal mixer on the kaolinite PSD is explained in section 4.2.2. 4.2.1. Repeatability of FPIA results In this section, two series of experiments were carried out to assess the repeatability of the FPIA results. In the first series of experiments, ten consecutive measurements were carried out on samples from a single kaolinite suspension to test the reproducibility of the FPIA measurements. Figure 4.1 illustrates the results of these tests for a single mixture, with $c=10 \text{ g/L}$. Similar results for higher concentrations ($20 \text{ g/L}$ and $40 \text{ g/L}$) are shown in Appendix A. In the second series of experiments, six separate mixtures were prepared to test the repeatability of the sample preparation procedures. Each mixture PSD was measured separately and compared to that of the other mixtures. Figure 4.2 shows the results of these measurements for 6 mixtures with $c=10 \text{ g/L}$. Similar results for higher concentrations ($20 \text{ g/L}$ and $40 \text{ g/L}$) are shown in Appendix A. Figure 4.1 Repeatability tests: Cumulative Particle size distributions for 10 samples from a single mixture (c= 10 g/L) Figure 4.2. Repeatability tests: Cumulative particle size distributions for 6 different mixtures having the same concentration (c=10 g/L) Figures 4.1 and 4.2 indicate that the FPIA results are very repeatable and show only small variations, which may be related to the colloidal nature of the kaolinite mixtures. In colloidal suspensions, the continuous random motion of particles results in the collision between particles leading to the formation of flocs and aggregates\textsuperscript{22}. The success of these collisions (i.e. coagulation) is strongly affected by the slurry conditions (solids concentration, pH, and electrolyte concentration)\textsuperscript{22}. The collision frequency, on the other hand, depends on the solids concentration and the random motion of the particles\textsuperscript{22}. The random nature of particles motion and collision supports the idea that slurries with the same conditions (solids concentration, pH, and ionic strength) may have slightly different PSDs. To test whether the differences between particle size distributions shown in Figures 4.1 and 4.2 are statistically significant, the chi-square goodness of fit test has been carried out separately for each set of results. The chi-square statistic is a measure of how far the measured values are from the expected values (expectation for random variations)\textsuperscript{141}. The null hypothesis in this study is that there is no significant difference between the particle size distributions of samples prepared at the same conditions. If the null hypothesis is true, the differences between the size distributions are just due to the random variations\textsuperscript{141}. To test the null hypothesis the observed value and expected values are compared\textsuperscript{141}. The expected and chi-square values are calculated as\textsuperscript{141}: \[ \text{expected value} = \frac{\text{row total} \times \text{column total}}{\text{table total}} \] (4.1) The probability of occurrence of the calculated chi-square value for specific degree of freedom (df) of the data set is defined as P-value. df is calculated as$^{141}$: \[ \text{df} = (\text{number of rows} - 1) \times (\text{number of columns} - 1) \] (4.3) The P-value verifies if the null hypothesis is true or it should be rejected$^{141}$. If the P-value is equal or less than 0.05 the null hypothesis will be rejected which means the difference between the populations is not due to random variations$^{141}$. On the other hand, if the P-value is larger than 0.05 (up to 1), the null hypothesis is true which means the difference between the compared populations are not statistically significant$^{141}$. In this study the chi-square and the P-value are calculated with Microsoft Excel. The test statistics for two sets of experiments are shown in Table 4.1. Table 4.1 The chi-square test statistics for results shown in Figures 4.1 and 4.2 \| \| Results shown in Figure 4.1 \| Results shown in Figure 4.2 \| \|----------------------\|-----------------------------\|-----------------------------\| \| Chi-Square \| 13.8174 \| 4.2759 \| \| df (degree of freedom)\| 1953 \| 1085 \| \| P-Value \| 1.000 \| 1.000 \| As shown in Table 4.1 the calculated P-value for both of the results shown in Figures 4.1 and 4.2 is equal to 1.000 which verifies the null hypothesis that the differences among the populations shown in each figure are not statistically significant and the differences between them are due to random variations. The detailed calculations of chi-square tests are provided in Appendix B. 4.2.2. Effect of FPIA mixer speed on kaolinite PSD As described in Chapter 3, the FPIA sample chamber is equipped with an ultrasonic probe and a mixer to help disperse the sample. The FPIA allows the operator to adjust the speed of the mixing motor and the sonication power of the ultrasound probe. Both the probe and mixer may influence the measured kaolinite PSD. Since the objective of the present study is to investigate the effect of sonication on the kaolinite PSD, it is important to control all sources of sonication of the sample. To accurately characterize the applied sonication only the Misonix Sonicator-4000 was used and for all the measurements carried out by the FPIA the internal ultrasound treatment is set to “Not Apply” (off). With the internal sonicator of FPIA turned off, the effect of the FPIA internal mixer on the sample PSD is studied. The PSD of a single kaolinite suspension sample was measured with four different mixer motor RPM settings to investigate the influence of mixer speed on the measurements carried out by FPIA. Figures 4.3a through 4.3c show the PSD of a 10 g/L kaolinite in water sample, for four different RPM targets (internal mixer speeds) of 50, 300, 550, and 700 RPM. Figure 4.5 illustrates the cumulative particle size distributions for the same series of measurements. Similar results for higher concentrations (20 g/L and 40 g/L) are shown in Appendix C. Figure 4.3a Effect of FPIA mixer speed on the measured PSD (c=10 g/L, RPM=50, 300) Figure 4.3b Effect of FPIA mixer speed on the measured PSD (c=10 g/L, RPM=300, 550) Figure 4.3c Effect of FPIA mixer speed on the measured PSD (c=10 g/L RPM=50, 300, 550, 700) The results presented in these figures demonstrate that the RPM setting of the internal mixing motor of the FPIA does not have a significant effect on the kaolinite PSD. ![Figure 4.4 Effect of RPM target on the cumulative particle size distribution (c=10 g/L)](image) Based on these results, the FPIA mixer speed was set at N=300 RPM for all experiments. This value was chosen because it was high enough to prevent blockages from forming in the FPIA chamber. 4.3. Effect of mixing and pre-test cooling High intensity ultrasound treatment introduces a large amount of energy to the suspensions, which increases the sample temperature dramatically in a short time. An increase in the temperature alters important physical properties of the sample (i.e. viscosity). Additionally, surface evaporation caused by sudden increases in temperature can lead to changes in sample volume and solids concentration during the experiments. In this study, the temperature was kept constant to avoid these issues. Recall that the sample preparation procedure requires that a sample be mixed for 30 minutes. The sample is also cooled during the mixing step. Either or both of these steps (i.e. mixing and cooling) could impact the kaolinite PSD. Therefore, tests were conducted to evaluate the potential effect(s) that these steps had on the kaolinite PSD. In order to maintain the sample temperature at 20°C during sonication, the samples need to be cooled during the mixing stage. A set of experiments was conducted to make sure that the pre-test cooling of the kaolinite samples does not change their PSDs. In this set of experiments, the mixing and the cooling of the samples began simultaneously. The PSD of a 40 g/L kaolinite suspension was then measured during the cooling process from room temperature (23°C) to 5°C. Figures 4.5a through 4.5c show the kaolinite PSD’s at different temperatures. Figure 4.5a Effect of pre-test cooling (23 °C-18°C) on the kaolinite PSD (c=40 g/L) Figure 4.5b Effect of pre-test cooling (18 °C-11°C) on the kaolinite PSD (c=40 g/L) Figure 4.5c Effect of pre-test cooling (23 °C-5 °C) on the kaolinite PSD (c=40 g/L) Figures 4.5a through 4.5c show that by cooling the sample from 23 °C to 18 °C (5 °C decrease) the PSD changes significantly. It should be noted that it took 11 minutes for the sample to reach 18°C from room temperature. Unlike the first 11 minutes, although further mixing and cooling of the sample for 26 minutes (from the eleventh minute) decreases the sample temperature by 13 °C (from 18 °C to 5 °C) the sample PSD does not change significantly. The fact that the PSD changes during the mixing and cooling process only occur during the first 11 minutes (when the sample temperature is decreased by 5°C from room temperature) suggests the possibility of having another cause for the PSD changes. Besides pre-test cooling and mixing another possible cause of this change could be the fact that the sample is not at its stable state in the beginning of the mixing (the first 11 minutes). Two sets of experiments were designed to distinguish which of these factors caused the change in PSD. In the first series of experiments, the variations of the kaolinite PSD were tracked during mixing at constant temperature. In the second series of experiments, the sample was cooled to 5°C and then heated to room temperature. The variations in the PSD during both the cooling and the heating steps were investigated. 4.3.1. Effect of mixing The Sauter mean diameter ($d_{32}$) of kaolinite mixtures have been studied in this section to investigate the overall changes of kaolinite particle size during mixing time. However, the entire particle size distributions of these samples are also studied later in this section. Figure 4.6 shows the changes in the Sauter mean diameter of two kaolinite samples (c=40 g/L) during mixing. The Sauter mean diameter is the average diameter based on unit surface per unit volume of the particles in the solution: \[ d_{32} = \frac{\sum_{i=1}^{226} n_i d_i^3}{\sum_{i=1}^{226} n_i d_i^2} \] (4.1) where $n_i$ is the number of detected particles in the $i^{th}$ segment in the frequency table provided by the FPIA software and $d_i$ is the mean diameter of the $i^{th}$ segment. ![Graph showing effect of mixing on the Sauter mean diameter of kaolinite samples](image) Figure 4.6 Effect of mixing on the Sauter mean diameter of kaolinite samples: c=40 g/L Sample 1 was mixed for 80 minutes and the values of $d_{32}$ after different mixing times were obtained. It can be seen from the results of Figure 4.6 that there is a dramatic increase in $d_{32}$ during the first 10 minutes of mixing and then the Sauter mean diameter does not vary significantly with continued mixing ($t > 10$ minutes). The very low mean diameter of the sample at time $t=0$ is due to the initial settling of the kaolinite particles at the bottom of the beaker, making a two-phase suspension. The samples were collected from the same depth of the beaker for all data points. At time $t=0$, sampling from the same depth resulted in a significantly lower mean diameter due to the low concentration of small particles suspended in the supernatant phase. Additionally, changes in the sample PSD of another kaolinite in water sample with the same solids concentration ($c=40$ g/L) were studied over first 18 minutes of mixing. The squares in Figure 4.6 show the Sauter mean diameter of this sample at different mixing times. These results indicate that the Sauter mean diameter dramatically increases during the first 6 minutes of mixing and does not change significantly with continued mixing (from 6 to 18 minutes). Since the Sauter mean diameter ($d_{32}$) of a suspension is single value meant to represent an entire particle size distribution, a fuller picture of the effect of the mixing process is probably obtained by studying the changes in the sample PSD with mixing. The PSD’s for the 40 g/L kaolinite suspension are shown in Figures 4.7a and 4.7b. Figure 4.7a Effect of mixing on the kaolinite PSD (c=40 g/L) Figure 4.7b Effect of mixing on the kaolinite PSD (c=40 g/L) Figures 4.7a and 4.7b show that it takes approximately 6 to 10 minutes for each sample to reach the stable state and after this state is reached, mixing does not affect the PSD. Therefore, it can be concluded that the mixing that is applied for 30 minutes during the pre-test cooling step does not have any impact on the kaolinite PSD. Although based on these findings 10 minutes of mixing is sufficient for sample preparation, in this study, samples are mixed for 30 minutes to be consistent with the experimental procedures used for preparation of similar mixtures by other researchers (in oil sands industry and literature). These findings suggest that the significant change in the PSD between 23°C and 18°C samples, shown in Figures 4.5a through 4.5c, is a result of the sample not being in a stable state. In other words, changes in the PSD were not caused by pre-test cooling or the mixing. Furthermore, the similarity of sample PSD’s at 18°C, 11°C and 5°C, shown in Figure 4.5c, reinforces the above-mentioned reasoning. 4.3.2. Effect of cooling and heating during the mixing A second series of experiments was designed to provide a better understanding of possible effects caused by changing the temperature of the samples prior to sonication. In this set of runs, cooling and mixing were started simultaneously. While continuously mixing the sample, the sample was first cooled from room temperature (23°C) to 5°C. In the second phase the sample was heated until the original temperature (23°C) was reached. In Figure 4.8 changes in the Sauter mean diameter can be seen only in the first 10 minutes of the cooling and mixing. This finding reinforces the idea that sample PSDs are unstable in the first 10 minutes of sample preparation. Therefore, the changes in the measured $d_{32}$ are not related to cooling or mixing. Additionally, Figure 4.8 illustrates that heating the sample from $5^\circ\text{C}$ to $23^\circ\text{C}$ does not affect the Sauter mean diameter. Figure 4.8 Effect of sample temperature variation on the Sauter mean diameter during sample preparation ### 4.4. Summary The performance of the experimental setup has been evaluated in this chapter. The results presented in this chapter demonstrate that: - The FPIA results are highly repeatable and show only small variations • The sample preparation procedure used in this study allows us to produce repeatable results for the same sample conditions (same solids concentration and sample pH) • The FPIA internal mixer does not have a significant effect in the measured kaolinite PSD • The sample mixing and pre-test cooling do not influence the kaolinite suspension PSD Therefore, it has been shown that neither the experimental setup nor the measuring device (FPIA) has a significant effect on the measured PSD. 5. Preliminary evaluation of factors affecting kaolinite PSD 5.1 Introduction and objectives Factors that affect kaolinite PSD are known to include the sample concentration, the sample pH, and the addition of CaCl$_2$ as a flocculant\textsuperscript{9,80,81,86,142}. Increasing the solids concentration increases the particle size of the kaolinite suspensions by increasing the number of large particles\textsuperscript{9,22,142}. As previously discussed in Chapter 2, increasing the sample pH results in de-flocculation of kaolinite flocs and thus leads to a reduction in particle size of kaolinite suspensions\textsuperscript{80,81}. The addition of CaCl$_2$, as a flocculant, results in strong particle interactions and high flocculation degrees\textsuperscript{86}. Therefore, the addition of CaCl$_2$ significantly increases the particle size of kaolinite suspensions. In the present study, a set of experiments was performed to study the effect of each parameter on the sample PSD. The results of these tests are compared to those available in the literature. The consistency of these results with previous studies provides confidence in the ability of the FPIA to make reliable size measurements for kaolinite mixtures. Furthermore, the results of this set of experiments determine the conditions at which kaolinite clay samples have the largest and smallest particle sizes. These conditions define the boundaries of the particle size found in un-sonicated samples in this work. For a comprehensive study of the effect of sonication, samples with different initial PSDs (within the particle size boundaries defined below) were treated by ultrasound. The PSDs after sonication are compared to the initial PSDs to show the effect that sonication has on different initial kaolinite PSDs, and on different modes of particle aggregation (see Section 2.3, 2.4, and 2.5). 5.2. Effect of sample concentration on measured PSD The particle size distributions of four samples, with kaolinite concentrations of 2, 8, 24, and 40 g/L, were measured to determine the effect of solids concentration on the particle size distribution. The results are shown in Figures 5.1 through 5.3. It should be mentioned that the pH of all these samples is about 4.6 and is roughly the same for all samples. For the sample with $c=2$ g/L (Figure 5.1), nearly all of the particles are finer than 10 $\mu$m. Compared to the 2 g/L sample, the sample with $c=8$ g/L (Figure 5.2) has more particles that are larger than 6 $\mu$m and fewer particles in the size range of 1 to 6 $\mu$m. Figure 5.3 shows that compared to the 8 g/L sample, the sample with $c=24$ g/L has more particles that are larger than 5 $\mu$m and fewer particles that are smaller than 5 $\mu$m. The population of particles larger than 25 $\mu$m is similar for the samples with $c=24$ g/L and $c=40$ g/L, but the sample with the higher solids concentration has a larger number of particles in the size range of 2 $\mu$m to 20 $\mu$m and fewer particles finer than 2 $\mu$m. Figure 5.1 Kaolinite PSD at two concentrations: $c=2$ g/L and 40 g/L, (pH~ 4.6) Figure 5.2 Kaolinite PSD at concentration of $c=8$ g/L, (pH~ 4.6) Figure 5.3 Kaolinite PSD at concentration of: $c=24 \text{ g/L}$, (pH~ 4.6) Figure 5.4 Effect of solids concentration on the kaolinite PSD ($c=2$, 8, 24, and 40 g/L) (pH~ 4.6) Figure 5.4 compares the PSD’s of all four samples. It can be deduced from this figure that for samples with higher concentrations, the population of large particles (5 μm < d) is greater and the number of fine particles (d < 2 μm) is lower. It can be concluded that by increasing the kaolinite concentration, the population of larger particles increases. This conclusion is consistent with the findings of previous studies. When a kaolinite slurry solids concentration increases, the interparticle distances decrease which leads to more collisions between particles\textsuperscript{9,142}. The higher number of collisions between particles increases the chance of successful collisions\textsuperscript{22}. Such collisions result in the formation of larger flocs and aggregates\textsuperscript{22}. The greater number of large particles observed for samples with high concentrations is the result of more frequent and more successful collisions between particles. 5.3. Sample pH Another factor that can change the kaolinite PSD is the sample pH. The addition of sodium hydroxide (NaOH) to the samples increases the pH by increasing the concentration of OH\textsuperscript{-} ions in the suspension. By adsorbing OH\textsuperscript{-} ions, the edges of a particle become neutral or negatively charged\textsuperscript{80,81}. Under these conditions the electrostatic forces between edges and faces are no longer attractive, resulting in de-flocculation of flocs and aggregates\textsuperscript{80,81,84}. Nasser and James\textsuperscript{81} reported that at pH=9, flocs were broken down completely. Michaels and Bolger\textsuperscript{143} also mentioned that at a high pH, above 7, the probability of de-flocculation increases rapidly. Here, the sodium hydroxide (NaOH, 0.25 M) was added to the four samples described in Section 5.2 to investigate the effect of pH on kaolinite PSD. The pH of these samples was adjusted to pH=11 (approximately) and then size distributions were measured with the FPIA. The results are shown in Figures 5.5 through 5.8. As the PSD’s shown in Figures 5.5 through 5.8 demonstrate, increasing the sample pH decreases the particle size of the kaolinite suspension. This reduction in size appears in the figures as a significant decrease in the number of particles larger than 2 µm and an associated increase in the population of particles finer than 2 µm. These findings verify the results found in the literature, which indicate that kaolinite particles de-flocculate at high pH and the E-F (edge-to-face) associations will no longer exist in the suspension\textsuperscript{81}. At high pH values, kaolinite suspensions contain a large number of individual primary particles along with a small number of flocs, mostly produced through of F-F (face-to-face) associations\textsuperscript{81}. Figure 5.5 Kaolinite PSD at natural and high pH (pH=4.6 and 11), c=40 g/L Figure 5.6 Kaolinite PSD at natural and high pH (pH=4.6 and 11), c=40 g/L Figure 5.7 Kaolinite PSD at natural and high pH (pH=4.6 and 11), c=8 g/L Figure 5.8 Kaolinite PSD at natural and high pH (pH=4.6 and 11), c=2 g/L 5.4. Flocculant addition Flocculant addition can drastically alter the kaolinite suspension PSD’s$^{34,85,86,144}$. Here, CaCl$_2$ is added as a flocculant to the same samples described in Sections 5.2 and 5.3. The mass ratio of CaCl$_2\cdot2$H$_2$O to kaolinite was constant at 0.1 for all of the samples. The addition of CaCl$_2$ was done after increasing the sample pH to about 11. At that high sample pH most of the aggregates and flocs are broken to individual particles$^{81}$, as described in Section 5.3. The addition of CaCl$_2$ decreases the thickness of the electric double layer surrounding the particles and results in a reduction in the electrostatic repulsion between faces$^{86}$. Under these conditions, high density aggregates produce through F-F (face-to-face) associations are expected. These associations are sometimes referred as “card-pack” flocs. Figures 5.9 through 5.12 compare the samples PSD’s at a natural pH (no NaOH addition) with that of samples with the addition of CaCl$_2$ at a high pH. It can be seen from these graphs that the population of large particles significantly increases after flocculant addition. It is also noticeable that samples with low concentrations are more affected by the addition of CaCl$_2$ compared to the sample with c=40 g/L. These results are consistent with previous studies in the literature$^{86}$. Figure 5.9. Effect of flocculant addition on the kaolinite PSD (c=40 g/L) pH = 4.6 (no flocculant), pH=11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio) = 0.1 Figure 5.10. Effect of flocculant addition on the kaolinite PSD (c=24 g/L) pH =4.6 (no flocculant), pH=11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio) = 0.1 Figure 5.11. Effect of flocculant addition on the kaolinite PSD (c=8g/L) pH ~4.6 (no flocculant), pH~11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio) = 0.1 Figure 5.12. Effect of flocculant addition on the kaolinite PSD (c=2g/L) pH ~4.6 (no flocculant), pH~11 (flocculant added) CaCl2.2H2O: Kaolinite (mass ratio) = 0.1 Figure 5.13 illustrates the Sauter mean diameter ($d_{32}$) for the samples used in this section. The solid circles show the $d_{32}$ of samples with different kaolinite concentrations (no NaOH addition, no flocculant addition). The solid triangles show the $d_{32}$ of the same samples at high suspension pH and the solid squares show the $d_{32}$ of these samples after flocculant addition (at high pH). The results of Figure 5.13 indicate that at each concentration, samples with high pH (no flocculant addition) have the smallest particle sizes while the flocculated samples contain the largest particles. Figure 5.13 shows the conditions at which the kaolinite suspensions studied here have the largest and smallest particle sizes. These conditions were used to select the samples for the study of the effect of sonication on the kaolinite suspension PSD. ![Graph showing Sauter mean diameter of kaolinite suspensions](image) Figure 5.13. Sauter mean diameter of kaolinite suspensions ($c=2, 8, 24, 40 \text{ g/L}$) at three conditions: a) pH~4.6, no NaOH addition, no flocculant addition; b) pH~11 (NaOH added); c) pH~11 and flocculant addition, CaCl2.2H2O: Kaolinite (mass ratio) = 0.1 The selection of solids concentrations for the sonication tests has two limitations. The fact is that water-based mixtures containing clays in the oil sands extraction process usually have high solids concentrations. However, the FPIA is not able to produce reliable measurements at concentrations above 40 g/L. Therefore, the upper limit of solids concentration is chosen as 40 g/L in this work. The lower limit of the kaolinite concentration is chosen as 10 g/L. An intermediate solids concentration of 20 g/L was also selected for testing. By selecting a range of kaolinite suspension concentrations, it is possible to investigate the combined effects of concentration and sonication on kaolinite PSD’s (Section 6.5). 5.5. Summary The main factors that affect the kaolinite PSD are studied in this chapter. The results presented in this chapter are used to determine appropriate conditions at which the main samples need to be tested for the study of sonication effect on the kaolinite PSD. Furthermore, presented results indicate that the kaolinite PSD can be significantly affected by sample pH and the flocculant addition. Therefore, in addition to the study of the samples with different solids concentration, effect of sonication on the particle size of samples with different pH values and different flocculant additions should be investigated. On the other hand, the consistency of the results presented in this chapter to the previous studies in the literature indicates that the FPIA produces reliable results in the solids concentration range and the sample conditions applied in this work. 6. The effect of sonication on kaolinite PSD 6.1 Introduction and objectives In the previous chapters of this study, three important results were described: - It was proven that the sample preparation procedure and subsequent analysis with the FPIA yields reproducible results; - Critical pre-sonication procedures, including mixing and sample cooling, do not impact the sample PSD; and - The sample PSD responds in an expected way to changes in pH and/or flocculant addition. The main objective of the present study will be addressed in this chapter. With the effects of the experimental parameters characterized, it is now possible to study the effect of sonication on the kaolinite PSD. Three samples with concentrations of 10 g/L, 20 g/L, and 40 g/L are selected to study the effect of sonication. Figure 6.1 shows the sample PSD at each concentration before sonication. It should be noted that the pH of these samples is about 4.6 (no electrolyte addition) and there is no flocculant addition. The sonication process should be investigated from two points of view: energy source and energy target. The energy source is a Sonicator-4000 which delivers sonication energy. Recall that the two controlling parameters are sonication time and sonication amplitude. The energy target is the kaolinite clay suspension. As discussed in Chapter 5, the nature of the initial particle size distribution of the kaolinite clay is controlled by three dominant parameters: kaolinite concentration, mixture pH, and flocculant addition. Therefore, the influence of each of these parameters need to be investigated along with the effect that sonication has on the kaolinite PSD. Section 6.2 describes the effect of sonication time on the kaolinite clay PSD. After validating these results with other techniques (Section 6.3), the effect of sonication amplitude on the kaolinite PSD is discussed in Section 6.4. All of the experiments described in Section 6.2 and 6.4 are carried out on samples with three different concentrations. In Sections 6.5 and 6.6 two case studies have been used to investigate the sonication effect on samples having different pH values and on flocculated samples, respectively. Finally, the effect of sonication on the PSD of an industrial tailings sample is evaluated. ![Figure 6.1 Kaolinite PSD for non-sonicated samples; c=10, 20, and 40 g/L; pH=4.6](image) 6.2. Effect of sonication time Different concentrations of kaolinite clay in de-ionized water were continuously sonicated for periods ranging from 10 seconds to 60 minutes to measure the impact of sonication. For this set of experiments, the experimental matrix shown in Table 6.1 was designed. As Table 6.1 indicates, three different concentrations of kaolinite clay (10, 20, and 40 g/L) with a total sample volume of 140 mL were prepared. These three samples were subjected to continuous sonication with three amplitudes of 50%, 75%, and 100%. For each of these amplitudes, the PSD was measured at 9 sonication times: 0 seconds, 10 seconds, and 5, 10, 20, 30, 40, 50, and 60 minutes. Table 6.1 Experimental matrix for the investigation of the effects of sonication time, sonication amplitude and sample concentration on kaolinite PSD \| Concentration (g/L) \| Sonication amplitude (%) \| Sonication time (minutes) \| \|---------------------\|--------------------------\|---------------------------\| \| \| 100% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| 40 \| 75% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| \| 50% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| \| 100% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| 20 \| 75% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| \| 50% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| \| 100% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| 10 \| 75% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| \| \| 50% \| 0 \| 0.17 \| 5 \| 10 \| 20 \| 30 \| 40 \| 50 \| 60 \| 6.2.1. Comparison of particle size distributions Figures 6.2 through 6.4 illustrate the differences in the PSD’s for samples with concentrations of 10, 20, and 40 g/L, with PSD’s measured after specific sonication times. The sonication amplitude is set at 100% for these tests. Results for lower amplitudes (50% and 75%) are shown in Appendix D. These graphs show a decrease in the percentage of particles in the size range of 2.5 to 25 μm (40 g/L), 1.5 to 15 μm (20 g/L), and greater than 1.5 μm (10 g/L). It can be seen from Figures 6.2 through 6.4 that the number of particles smaller than stated concentration-specific size ranges increases after sonication. Additionally, a slight increase in the number of particles larger than 25 μm in the 40 g/L sample, and 15 μm in the 20 g/L sample occurs. ![Graph showing effect of sonication time on kaolinite PSD](image) Figure 6.2 Effect of sonication time on the kaolinite PSD: c=40 g/L; pH=4.6; Sonication amplitude: 100% Figure 6.3 Effect of sonication time on the kaolinite PSD: $c=20 \text{ g/L}$; $\text{pH}=4.6$; Sonication amplitude: 100% Figure 6.4 Effect of sonication time on the kaolinite PSD: $c=10 \text{ g/L}$; $\text{pH}=4.6$; Sonication amplitude: 100% These results illustrate that sonication alters the kaolinite clay PSD such that the proportion of large particles decreases while the proportion of the fine particles... increases. This overall reduction of particle size occurred for all the sonication times and amplitudes tested here. Size reduction due to sonication was most noticeable within the first 10 minutes of sonication. The sample PSD did not change for sonication times greater than 10 minutes. As discussed in Section 2.6, sonication of slurries consisting of solid particles in a liquid leads to agitation of particles and formation of shock-waves and microjets in the liquid medium\textsuperscript{87}. The agitation of particles results in an increased frequency of inter-particle collisions\textsuperscript{87}, which can lead to agglomeration of particles or breakage of aggregates\textsuperscript{89}. On the other hand, the shock-waves and microjets can cause particle size reduction\textsuperscript{87}. Therefore, both particle-size reduction and agglomeration of particles should be expected. This can explain the formation of a small number of “large” particles (greater than 25 µm), as seen in Figures 6.2 and 6.3. In some cases, the ultrasound-activated particles form large aggregates\textsuperscript{23,77}, which has been observed in previous studies\textsuperscript{77}. Delgado and Matiyevic\textsuperscript{23} suggested that prolonged sonication, especially with a probe sonicator, can promote the aggregation of colloidal particles. Similar results were obtained in subsequent study by Peters\textsuperscript{87}. Sonication time and power determine the amount of energy delivered to the sample\textsuperscript{89}. Table 6.2 shows the amount of energy delivered to each sample during the experiments. Sonication power is displayed on the Sonicator-4000 screen during each treatment. The total amount of energy delivered to the sample is calculated based on Eq 2.8. The results of Table 6.2 show that by increasing the sonication time, the amount of sonication energy delivered to the sample increases significantly. However, this does not result in continued size reduction. Figures 6.2 through 6.4 show that a certain number of particles (in the size range of 2 to 20 μm) remain intact after sonication. Although the delivered sonication energy during 60 minutes is about six times greater than that delivered during the first 10 minutes, the population of this fraction of particles does not change after 10 minutes of sonication. The effect of sonication on the kaolinite clay PSD is a function of the number of particle-particle attachments in the flocs and aggregates structures and the energy required to break down any such attachments. Table 6.2 The amount of sonication energy delivered to each sample as a function of sonication time and amplitude \| Concentration (g/L) \| Amplitude (%) \| Power (W) \| Sonication time \| Sonication energy (J) \| \|---------------------\|---------------\|-----------\|-----------------\|-----------------------\| \| \| \| \| 10 sec \| 5 min \| 10 min \| 60 min \| \| 40 \| 100 \| 73 \| 730 \| 21 900 \| 43 800 \| 248 000 \| \| \| 75 \| 57 \| 570 \| 17 100 \| 34 200 \| 196 000 \| \| \| 50 \| 42 \| 420 \| 12 600 \| 25 200 \| 142 000 \| \| 20 \| 100 \| 75 \| 750 \| 22 500 \| 45 000 \| 253 000 \| \| \| 75 \| 56 \| 560 \| 16 800 \| 33 600 \| 192 000 \| \| \| 50 \| 41 \| 410 \| 12 300 \| 24 600 \| 139 000 \| \| 10 \| 100 \| 77 \| 770 \| 23 100 \| 46 200 \| 252 000 \| \| \| 75 \| 56 \| 560 \| 16 800 \| 33 600 \| 192 000 \| \| \| 50 \| 41 \| 410 \| 12 300 \| 24 600 \| 141 000 \| The platelet-shaped kaolinite particles can associate in edge-to-edge (EE), edge-to-face (EF), and face-to-face (FF) modes\textsuperscript{82}. The energy required to separate two kaolinite particles attached in the F-F association is greater than that for E-F, which in turn is greater than the separation energy required for the E-E configuration\textsuperscript{145,146}. The reason why sonication cannot separate some of the particle-particle linkages may be related to the fact that the delivered sonication energy is not sufficient to separate F-F associations. 6.2.2. Comparison of populations of primary particles, flocs, and aggregates Up to this point, it was qualitatively observed that sonication altered the kaolinite PSD such that large particles were broken down into smaller particles. Comparing the PSD graphs (Figures 6.2 through 6.4), it can be observed that the influence of sonication on the PSD is not the same for all of the conditions tested. The full size range of particles was divided into three regions, which are shown in Table 6.3, to better quantify the effect of sonication on the kaolinite samples. The first size region (< 2 µm) is defined based on the kaolinite primary particle size, reported as 0.1 to 2 µm\textsuperscript{80,81}. Particles smaller than 2 µm are defined as individual or primary particles in this study. The results of Section 6.2.2 showed that particles larger than 2 µm can be divided to two size range based on their response to the sonication. Specifically, the proportion of particles in the size ranges of 2 to 20 µm decreases significantly after sonication, while the proportion of particles larger than 20 µm increases slightly during the first 10 minutes of sonication and remains approximately constant afterwards. The different responses of these particles to sonication is the reason that two additional size ranges are defined in Table 6.3. The particles in these size regions are larger than individual particles. This means they are flocs or aggregates of primary particles. There is not a clear particle size range defined (or calculated) for flocs and/or aggregates in the literature. Both flocs and aggregates are groups of individual particles joined together to form a larger cluster. Michaels and Bolger\textsuperscript{80} defined flocs as small clusters of particles and aggregates as clusters of flocs grouped together. Considering this definition, the particles in the size range of 2 to 20 µm are defined as flocs in this study. Particles larger than 20 µm are defined as aggregates. An exact boundary does not exist so a reasonable value was selected for this study. Table 6.3 Particle size range classifications used in the present study \| Classification \| Definition \| \|----------------\|------------\| \| Individual particles \| d < 2 µm \| \| Flocs \| 2 µm ≤ d ≤ 20 µm \| \| Aggregates \| 20 µm < d \| Figures 6.5 through 6.7 illustrate the proportions of these regions for the 10 g/L, 20 g/L and 40 g/L samples as a function of sonication time. The sonication amplitude is 100% (120 µm) in these tests. Similar results for lower amplitudes (75% and 50%) are shown in Appendix E. Figure 6.5 demonstrates that the percentage of individual particles always increases after sonication. While the extent of this increase depends on the kaolinite concentration and the sonication time, it occurs in every sample. Furthermore, Figure 6.5 illustrates that although there is a sharp increase in the percentage of individual particles during the first 10 minutes of sonication, this percentage does not change significantly with continued sonication ($t > 10$ minutes). Figure 6.6 also indicates that the percentage of flocs always decreases after sonication. The extent of this reduction also depends on the solids concentration and sonication time. As was the case for the individual particles, a significant reduction in the number of flocs occurs during the first 10 minutes of sonication. Between 10 minutes and 60 minutes of sonication, the percentage of flocs changes very little compared to the initial decrease in their population. It is notable that even 10 seconds of sonication has a significant impact on the percentage of flocs in all three samples. The results of Figure 6.7 indicate that the percentage of aggregates also increases through sonication. It is worth noting that the aggregates constitute a small portion of the entire particle size distribution for each of the three samples tested in this study. Before sonication, approximately 0.5% to 10% of the population is aggregates, while 56-66% is flocs and 24-42% is individual particles. After 60 minutes of sonication, the percentage of aggregates increases so that they now represent 1.7% to 16% of the population, while this range is 16-32% of the particles are in the ‘floc’ size range, while 53-82% are individual particles. ![Graph showing proportion of dispersed phase population of primary particles](image) Figure 6.5 Proportion of the dispersed phase population of primary particles, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 100% In summary, Figures 6.5 through 6.7 illustrate that through sonication the percentage of flocs is reduced. They are mostly broken down to individual particles, except for a few which form aggregates. Equation 6.1 shows the relationship among the three size classifications used in this study. The total percentage of the three regions adds to 100%. Based on Equation 6.1, the variation in the percentage of flocs at any time is equal to the summation of variations in the percentage of individual particles and the percentage of aggregates (see Equation 6.2). \[ \% \text{ Individual particles} + \% \text{ Flocs} + \% \text{ Aggregates} = 100 \tag{6.1} \] \[ \Delta(\% \text{Flocs}) = \Delta(\% \text{Individual particles}) + \Delta(\% \text{Aggregates}) \tag{6.2} \] ![Graph showing the proportion of flocs over time for different concentrations](image) Figure 6.6 Proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 100% Considering the results shown up to this point along with Equations 6.1 and 6.2, the floc population is selected as the parameter which best represents the size reduction due to sonication. The percentage of flocs universally decreases regardless of sonication time, sonication amplitude, and solids concentration. 6.2.3. Evaluation of the Floc Reduction Ratio (FRR) To quantify the effect of sonication on particle size reduction, the floc reduction ratio (FRR) is defined as the ratio of the percentage of flocs at each time to the percentage of the flocs in the sample before sonication. The FRR parameter allows for the analysis of changes in the floc population independent of the initial values: \[ \text{FRR} = \frac{\% \text{Flocs}(t)}{\% \text{Flocs}(t=0)} \] (6.3) Figure 6.8 illustrates the calculated FRR at each sonication time, for the three different concentrations. The amplitude in these tests is set at 100% (120 μm). Similar results for lower amplitudes (75% and 50%) are shown in Appendix F. It should be noted that in contrast to graphs showing the number of flocs (as a % of the population), the FRR graphs start with an initial value of one. All values fall between zero and one for all sonication times. The results shown in Figure 6.8 indicate that for the 10 g/L sample, sonication breaks down 75% of the flocs that were initially in the suspension. Additionally, 58% of the flocs are broken during the first 10 seconds of sonication. The remaining 17% are broken down between 10 seconds and 5 minutes of sonication. Sonication time longer than 10 minutes did not change the FRR significantly. Figure 6.7 Proportion of the dispersed phase population of aggregates, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 100% For the 20 g/L sample, 40% of the flocs are broken during the first 10 seconds of sonication. This number increases to 56% at 5 minutes and 59% at 10 minutes of sonication. After 10 minutes, continued sonication results in a slight increase in the FRR, with the final value approaching 48%. As discussed earlier, the ultrasound-activated particles experience more inter-particle collisions; in other words, flocs and aggregates can also form during sonication. For the 40 g/L sample, the percentage of flocs in the sample after sonication is 50%. During first 10 seconds of sonication, 32% of the flocs are broken. Between 10 seconds and 5 minutes the remaining 18% also disappear from the floc size range, through size reduction (primarily) and aggregation. ![Graph showing Floc reduction ratio (FRR) at each sonication time: c=10, 20, and 40 g/L; Sonication amplitude: 100%](image) Figure 6.8 Floc reduction ratio (FRR) at each sonication time: $c=10$, 20, and 40 g/L; Sonication amplitude: 100% ### 6.2.4. The influence of solids concentration The experimental results presented thus far demonstrate that the sonication effect on the kaolinite PSD is dependent upon sample concentration. It can be seen in Figures 6.5 and 6.6 that the 40 g/L sample has the lowest change in the percentage of individual particles and flocs while the 10 g/L sample has the greatest. These observations suggest that dilute samples are more affected by sonication than more concentrated ones. Additionally, the variation of floc reduction ratio (FRR) with sonication time is shown in Figure 6.8. The results shown in this figure indicate that at all sonication times, the size reduction has its highest value in the sample with $c=10 \text{ g/L}$ and its lowest value in the sample with $c=40 \text{ g/L}$. Recall that Figure 6.1 compares the initial sample PSD (non-sonicated samples) for three kaolinite mixtures that are the primary focus of this study. This figure shows that the 40 g/L sample contains more flocs and aggregates (particles larger than 5 $\mu\text{m}$) than the 20 g/L sample. It also illustrates that there are no aggregates (larger than 20 $\mu\text{m}$) in the 10 g/L sample prior to sonication. Furthermore, the number of flocs in the size range of 8-20 $\mu\text{m}$ is the lowest in the dilute (10 g/L) sample. The results shown in Figure 6.1 verify that by increasing the concentration of samples the chance of particle-particle collision increases and this leads to production of more randomly formed flocs and aggregates. Since the total amount of sonication energy is similar for three samples, the same amount of energy is introduced to samples with different populations of flocs and aggregates. Under these conditions, the sample with fewer flocs and aggregates will be more greatly affected by sonication because the energy received by each floc or aggregate is higher. This finding supports the aforementioned theory that samples with lower concentrations are more strongly affected by sonication. 6.3. Validation of results 6.3.1. Laser diffraction method Particle size distribution of a kaolinite mixture was analyzed with a Malvern Mastersizer-2000 before and after sonication. A set of experiments which were previously done using the FPIA (Section 6.2) were repeated. The sample PSD’s for mixtures with $c=40 \text{ g/L}$ and $c=10 \text{ g/L}$ were measured with the Mastersizer. This sample was then sonicated with the Sonicator-4000 with 100% amplitude for periods of time up to 60 minutes. Only the results obtained for the 40 g/L are presented here. The results for the 10 g/L sample are provided in Appendix G. They follow similar trends as shown here for the 40 g/L sample. Figures 6.9 show the particle size distributions in terms of percentage of total particle volume versus particle diameter for the 40 g/L kaolinite suspension subjected to sonication for different amounts of time. Before sonication, the kaolinite particle size distribution is broad but monomodal, with modal size centered at 8 $\mu$m. After 3 min of sonication the curve still shows monomodal particle size distribution but it is narrower compared to the initial PSD (sample with no sonication) and the modal size is shifted to 4.08 $\mu$m. After 10 minutes of sonication the size distribution becomes a bimodal with the modal sizes centered at 4.7 $\mu$m and 0.15 $\mu$m. A small volume that represents very large particles (with the particle size around 780 $\mu$m) is detected in the sample after 10 minutes of sonication. Figure 6.9 Kaolinite PSD after different sonication times measured by Malvern Mastersizer c=40 g/L, Sonication times: 0, 3, 10, 20, 30, 40, 50 and 60 minutes, Sonication amplitude: 100% After 20 minutes of sonication, the curve is bimodal with the same modal sizes as at 10 minutes. Comparing the two last curves (10 minutes and 20 minutes sonication), very large particles sizes shifted from 780 μm to 450 μm with a slight decrease in their volume percentages (from 0.35% to 0.32%). Furthermore, between 10 and 20 minutes of sonication, a decrease in the volume percentage of particles in the size range of 10 μm to 75 μm occurs. At the same time, there is an increase in the volume percentage of particles in the size ranges of 2 μm to 10 μm and 0.13 μm to 0.5 μm. Between 20 and 60 minutes of sonication, there is not a significant change in the particle size distribution of the sample; however, there is a slight decrease in the volume percentage of particles in the size range of 5 μm to 60 μm and an increase in the volume percentage of particles in the 2 μm to 7 μm range. In this same time interval, the population of smaller particles (with modal size centered at 0.15 µm) continuously increases from 4.05% to 4.60%. In addition, the portion of very large particles shifts from modal size of 450 µm to 390 µm with a slight decrease in the particles’ volume percentages from 0.32% to 0.23%. Figure 6.10 shows the Sauter mean diameter (d_{32}) of the kaolinite clay sample as a function of sonication time. The Sauter mean diameter (d_{32}) in this graph is calculated by the Malvern Mastersizer 2000 software. It can be seen that there is a significant decrease in the mean diameter of the sample after 10 minutes of sonication. Although there is a slight decrease in the mean size of the samples between 10 and 60 minutes of sonication, changes in the mean diameter are negligible. The results presented here are in agreement with the FPIA results discussed in Section 6.2: specifically, that sonication breaks flocs into the individual particles. The modal size of 0.15 µm shown in Figure 6.9 is approximately the primary particle size of kaolinite used in this study (as reported by the producer). This verifies that the production of individual particles is the dominant effect of sonication. In addition, the formation of large aggregates is also confirmed by the results obtained using a laser diffraction method. Finally, the Mastersizer measurements are in good agreement with the FPIA results, as both show that a significant size reduction occurs in the first 10 minutes of sonication (see Figure 6.10). 6.3.2. Cryogenic SEM studies Cryogenic Scanning Electron Microscope (Cryo-SEM) studies were conducted using kaolinite suspensions with $c=10$ and 20 g/L. These samples were sonicated for 30 minutes with 100% amplitude. Table 3.3 in Chapter 3 shows characteristics of four samples visually studied by Cryo-SEM. Because the results obtained at the two concentrations are similar, only the results obtained at 20 g/L are discussed here. The results for the more dilute samples (10 g/L) are presented in Appendix H. Figures 6.11 through 6.14 show images of the kaolinite clay particles, before and after sonication, at magnifications of 1000 and 2000X. Comparing each pair of images (Figure 6.11 with 6.12 and Figure 6.13 with 6.14), it can be seen that there is a significant change in the size of the kaolinite particles. Figures 6.12 and 6.14 show that after 30 minutes of sonication the networks of particles break down to smaller flocs and aggregates. It is noticeable in both Figure 6.12 and Figure 6.14 that the number of particles detected is increases after sonication. This suggests that aggregates and flocs are broken down to a number of smaller flocs and individual particles. In Figure 6.11 and Figure 6.13 (before sonication), the particles appear to be mostly in the 10 to 20 μm size range, whereas in Figure 6.12 and Figure 6.14 (after sonication) particle sizes are reduced to ≤ 5 μm. It should be noted that although some large aggregates can still be seen in Figures 6.12 and 6.14, the number of detected particles smaller than 2 μm has increased significantly. Comparing the overall sizes of particles in Figures 6.11 through 6.14 with the sample PSD measured with the FPIA, shown in Figure 6.15, it can be seen that there is good agreement between the FPIA 3000 measurements and the Cryo-SEM images. Figure 6.11 Cryo-SEM image of non-sonicated kaolinite sample; sample (1-1); c=20 g/L, 1000X Figure 6.12 Cryo-SEM image of sonicated kaolinite sample; sample (1-2); c=20 g/L; 1000X; sonication time: 30 minutes; amplitude: 100% Figure 6.13 Cryo-SEM image of non-sonicated kaolinite sample; sample (1-1); $c=20$ g/L, 2000X Figure 6.14 Cryo-SEM image of sonicated kaolinite sample; sample (1-2); $c=20$ g/L; 2000X; sonication time: 30 minutes; amplitude: 100% 6.3.3. Settling behavior The settling behavior of non-sonicated and sonicated kaolinite clay samples is shown and described in this section. Samples with concentrations of 20 g/L and 10 g/L were sonicated for 30 minutes with 100% amplitude. Table 3.2 summarizes the characteristics of four samples shown in the following images. Figures 6.16 through 6.19 show all four samples at start of the settling test (t=0, Figure 6.16), after 30 minutes of settling (Figure 6.17), after 90 minutes of settling (Figure 6.18), and after 24 hours of settling (Figure 6.19). After 30 minutes of settling, it can be observed that the particles in the non-sonicated samples started to settle whereas the sonicated samples appear in the photo to be one phase. After 90 minutes of settling, the non-sonicated 20 g/L sample shows a sedimented bed and almost clear supernatant whereas both sonicated samples appear in the photo to remain in one phase. ![Figure 6.16 Settling behaviour of 4 kaolinite samples at t=0; Sample (1-1): non-sonicated, c=20 g/L.; Sample (1-2): c=20 g/L, sonicated for 30 minutes, amplitude: 100%. Sample (2-1): non-sonicated, c=10 g/L; Sample (2-2): c=10 g/L, sonicated for 30 minutes, Sonication amplitude: 100%](image) After 24 hours of settling, sedimentation is clearly observed for the non-sonicated samples and there is a distinct interface between the sediment beds and the clear supernatant. Sonicated samples also started to settle after 24 hours. Their interfaces are still near the top of the suspension and the supernatant is not clear. Figure 6.17 Settling behaviour of 4 kaolinite samples at $t=30$ minutes; Sample (1-1): non-sonicated, $c=20 \text{ g/L}$; Sample (1-2): $c=20 \text{ g/L}$, sonicated for 30 minutes, Sonication amplitude: 100%; Sample (2-1): non-sonicated, $c=10 \text{ g/L}$; Sample (2-2): $c=10 \text{ g/L}$, sonicated for 30 minutes, Sonication amplitude: 100% Nasser and James\textsuperscript{81} suggest that kaolinite particles settle as individual particles in the dispersed form and the interface is not clear under this condition. The flocculated particles, however, settle together, producing a sharp interface between the sediment bed and the supernatant\textsuperscript{81}. Therefore, it can be said that the settling results shown in Figures 6.16 to 6.19 are in a qualitative agreement with the results obtained in Section 6.2. Comparison of the settling behavior of non-sonicated with sonicated samples shows that kaolinite particles are in the dispersed form after sonication. Due to their small sizes, the applied gravity force cannot overcome the buoyancy and drag forces, which keep them suspended in the supernatant phase for long periods of time. Figure 6.18 Settling behaviour of 4 kaolinite samples at $t=90$ minutes; Sample (1-1): non-sonicated, $c=20\text{g/L}$; Sample (1-2): $c=20\text{g/L}$, sonicated for 30 minutes, Sonication amplitude: 100%; Sample (2-1): non-sonicated, $c=10\text{g/L}$; Sample (2-2): $c=10\text{g/L}$, sonicated for 30 minutes, Sonication amplitude: 100% 6.4. Effect of sonication amplitude on kaolinite PSD measurements Sonication amplitude is another parameter of ultrasound treatment that determines the amount of sonication energy. As previously explained (in Section 3.2.1), the amplitude of the Misonix Sonicator-4000 can be adjusted from 1 to 100% (where 100% represents 120 μm tip displacement). Values of 50%, 75%, and 100% of the maximum sonication amplitude were examined in this study to investigate the influence of sonication amplitude on the measured kaolinite PSD. For this purpose the three main samples, described in Section 6.2, with the solids concentrations of 10, 20, and 40 g/L, were subjected to ultrasound treatment using different sonication amplitudes. Figure 6.20 illustrates the changes in kaolinite PSD after 60 minutes of treatment for the sample with $c=40$ g/L. Similar results for samples with $c=10$ g/L and $c=20$ g/L are shown in Appendix I. ![Graph showing effect of sonication amplitude on kaolinite PSD](image) Figure 6.20 Effect of sonication amplitude on the kaolinite PSD: $c=40$ g/L; Sonication amplitude: 50%, 75%, and 100% The results presented in this figure indicate that decreasing the amplitude to 50% or 75% does not alter the sonicated sample PSD. To study the reason behind this finding, it is necessary to calculate the total amount of sonication energy introduced to the sample during 60 minutes of treatment. The screen of the Sonicator-4000 continuously displays the sonication power (in Watts) and the delivered sonication energy (in Joules) during the ultrasound treatment. Table 6.4 shows the values of these parameters for each test. It should be noted that sonication power is not constant during sonication period (as explained in Section 3.2.1) and it decreases slightly during the 60 minute treatment period. The values shown in the third column of Table 6.4 represent the range of sonication power during each 60 minute test. Table 6.4 Calculations of total sonication energy for three kaolinite samples \| Concentration (g/L) \| Sonication Amplitude (%) \| Sonication Power (W) \| Total Sonication Energy (J) \| Total Sonication Energy (%) \| \|---------------------\|--------------------------\|----------------------\|-----------------------------\|-----------------------------\| \| 40 \| 100 \| 73-65 \| 248 000 \| 100 \| \| \| 75 \| 57-53 \| 196 000 \| 80 \| \| \| 50 \| 42-37 \| 142 000 \| 57 \| \| 20 \| 100 \| 75-67 \| 253 000 \| 100 \| \| \| 75 \| 56-52 \| 192 000 \| 76 \| \| \| 50 \| 41-37 \| 139 000 \| 55 \| \| 10 \| 100 \| 77-65 \| 252 000 \| 100 \| \| \| 75 \| 56-52 \| 192 000 \| 76 \| \| \| 50 \| 41-38 \| 141 000 \| 56 \| The fourth column in this table shows the total amount of energy introduced to sample during 60 minutes (calculated by Sonicator-4000). As can be seen, the amount of sonication energy does not change linearly with amplitude. Hence, the percentage of total sonication energy is calculated as: \[ \text{Total Sonication Energy} (\%) = \frac{\text{Total Sonication Energy (at each amplitude)}}{\text{Total Sonication Energy (at amplitude 100\%)}} \times 100 \] \hspace{1cm} (6.4) The percentage of total sonication energy is shown in the last column of Table 6.4. The values of the last column indicate that by decreasing the sonication amplitude from 100% to 75% or 50%, the sonication energy decreases to 80% or 57% of the total amount of energy, respectively. For 40 g/L sample, the total sonication energy at an amplitude of 75% can be 80% of the total sonication energy introduced to the sample at amplitude 100%. Similarly, the total sonication energy at amplitude of 50% can be 57% of the total sonication energy introduced to the sample at amplitude 100%. These percentages are different for 20 g/L and 10 g/L samples (see Table 6.4). Although a 25% or 50% reduction in sonication amplitude means decreasing the sonication energy to ~78% or ~56% of its initial value, it seems that this reduction in the sonication energy does not have a significant effect on the size of the kaolinite particles. By comparing the values shown in Table 6.2 with those of Table 6.4, it can be seen that the amount of energy provided at 50% amplitude is still greater than the energy required to break a certain fraction of flocs in the samples. Therefore, decreasing the sonication amplitude to 50% or 75% does not significantly change the sonication effect on the kaolinite clay PSD. The FRR values for the samples with c= 40 g/L after sonication with 50%, 75%, and 100% amplitude are calculated and shown in Figures 6.21. Similar results for lower concentrations (c=10 and 20 g/L) are provided in Appendix I. The results shown in Figure 6.21 indicate that the reduction in the floc population does not change when decreasing the sonication amplitude (from 100% to 75% or 50%). 6.5. Case study I: effect of sample pH A sample with 40 g/L kaolinite concentration is used to investigate the sonication effect on the kaolinite PSD at different pH values. Figures 6.22 through 6.24 show the variations in sample PSD due to 10 minutes of sonication at pH values of 4.6, 8.2 and 11.4. Similar results for longer sonication times are provided in Appendix J. The results shown in these figures indicate that the sonication effect changes when the sample pH is increased. At sonication periods of 10, 20, and 30 minutes, the sample at pH 8.2 is less affected by sonication than the sample at pH of 4.6. The percentage of individual particles increases and percentage of flocs decreases with sonication. The magnitude of the changes is greater for the sample at pH 4.6 than the sample at pH 8.2. It can be observed that the trend of changes in the sample PSD at pH 8.2 is similar to the natural kaolinite in water sample (pH=4.6); however, the magnitudes of the reduction in the percentage of flocs and the increase in the percentage of individual particles are lowed. The third sample, having a high pH of 11.4 is not affected by sonication because it mostly consists of individual particles and small flocs prior to the sonication. As explained in Section 5.3, increasing the sample pH leads to breakage of E-F linkages and de-flocculation of the kaolinite particles. The remaining flocs in the sample, at high pH, are mostly produced through F-F associations\textsuperscript{81}. The initial sample PSD (for non-sonicated samples) shown in Figures 6.22 through 6.24 confirm this finding. The reason why sonication does not significantly change the kaolinite PSD at pH 8 can be due to the fact that there is only a small number of E-F and E-E linkages that sonication can break. The rest of the flocs have F-F associations, which sonication cannot break. At pH 11.4, it can be seen in Figure 6.24 that there are no flocs or aggregates larger than 10 µm. It seems that, at this high pH, the suspension no longer contains flocs with E-F or E-E associations. The existing flocs are formed from the strong attachments of the F-F mode and thus are not affected by sonication. Figure 6.22 Influence of pH on the sonication effect: c= 40 g/L; pH=4.6; Sonication amplitude: 100% Figure 6.23 Influence of pH on the sonication effect: c= 40 g/L; pH=8.2; Sonication amplitude: 100% Figures 6.25 and 6.26 illustrate the reduction of the flocs percentage and floc reduction ratio (FRR) for three samples with pH of 4.6, 8.2, and 11.4. Figures 6.25 and 6.26 show that the sample with pH 4.6 is more affected by sonication than the sample with pH=8. In comparison with these samples, the sample with pH=11, which mostly consisted individual particles and small flocs, was not affected by sonication. Even after 30 minutes of sonication, less than 3% of the flocs were either broken down to individual particles (or formed aggregates). Figure 6.25 Flocs percentage at different sonication times for three different pH values; $c=40$ g/L, Sonication amplitude: 100% Figure 6.26 Floc reduction ratio (FRR) at different sonication times for three different pH values; $c=40$ g/L, Sonication amplitude: 100% An increase in the population of “large” aggregates after sonication has been shown in different graphs in this chapter. The reason suggested in this work for the increase in the number of large aggregates is that due to sonication, some ultrasound-activated kaolinite particles encounter one another and form large aggregates. There might be another possibility for the existence of large aggregates in the sample after sonication: specifically, that these large aggregates are formed of inert (non-flocculating) particles such as silica that have larger primary particle sizes compared to kaolinite particles. If that is the case, it should be expected that sonication would not change the size of these large, inert particles. It is important to determine if these larger particles are aggregates formed through sonication or if they are inert particles that are always present. To distinguish between these two possibilities, we investigated the images of particles captured by the FPIA in a 40 g/L sample after sonication. The sample studied here has a high pH value of 8.2. As previously discussed, at high pH values most kaolinite particles deflocculate and the overall particle size decreases. This means that there is a very small number of large aggregates of kaolinite particles before sonication. Figures 6.27(a) through 6.27(c) illustrate the images of the largest aggregates in the sonicated kaolinite sample (c=40 g/L, pH=8.2). It can be seen in these figures that although some of the largest aggregates contain inert particles (most likely silica particles), most of the large aggregates in the sonicated sample are formed of kaolinite particles. This verifies the reason suggested in this study that large aggregates are a result of collision of ultrasound-activated kaolinite particles. In addition, Malvern Mastersizer measurements also confirm this finding by showing no large aggregates in the sample before sonication and the production of very large aggregates after sonication (see Figure 6.9). Figure 6.27(a) FPIA images of largest aggregates ($71.328 \text{ µm} < d < 63.241 \text{ µm}$) in the sonicated kaolinite sample: $c=40\text{g/L}; \text{pH}=8.2$; Sonication time of 30 minutes; Sonication amplitude of 100%. Figure 6.27(b) FPIA images of largest aggregates (63.172 μm < d < 61.123 μm) in the sonicated kaolinite sample: c=40g/L; pH=8.2; Sonication time of 30 minutes; Sonication amplitude of 100%. Figure 6.27(c) FPIA images of largest aggregates (61.072 μm < d < 58.206 μm) in the sonicated kaolinite sample: c=40g/L; pH=8.2; Sonication time of 30 minutes; Sonication amplitude of 100%. 6.6. Case study II: effect of flocculant addition A sample with 20 g/L kaolinite concentration is used to study the effect of sonication on a flocculated sample of kaolinite. CaCl$_2$ is added to the sample at pH of approximately 11. The mass ratio of CaCl$_2$ to kaolinite is kept at 0.1. At high pH, the addition of Ca$^{2+}$, as a divalent cation (with the opposite charge to the basal surface and edge surface of kaolinite clay) results in reduction of the thickness of both electric double layers (on the face and edge surface). In addition, high Ca$^{2+}$ concentration (0.3 M calcium chloride used in this study) makes the kaolinite zeta potential less negative by increasing the ionic strength of the suspension. These two phenomena will reduce the electrostatic repulsion between particles and make the van der Waals forces dominant. The van der Waals forces at the surfaces of kaolinite platelets cause attraction between basal surfaces and formation of “card-pack” flocs\textsuperscript{81,84}. The results of Figures 6.27 and 6.28 show the changes in the (non-flocculated) kaolinite PSD and flocculated sample PSD after 10 seconds of sonication. Similar results for longer sonication times are provided in Appendix K. These figures show that changes in the flocculated sample PSD are similar to the non-flocculated sample PSD. In both conditions the percentage of particles in the size range of 2 µm to 20 µm decreases whereas there is an increase in the populations of particles smaller than 2 µm and of particles larger than 20 µm. However, the sonication effect on the flocculated sample PSD is negligible compared to effect on the non-flocculated sample PSD. The reason why sonication does not significantly change the flocculated sample PSD is related to the structure of the flocs and aggregates found in the sample. The addition of CaCl$_2$ at high pH results in the formation of denser flocs and aggregates, with a greater fraction produced through F-F associations. As discussed in previous sections, sonication cannot break F-F linkages. Figures 6.29 through 6.31 show the percentage of individual particles, flocs, and aggregates in the flocculated and non-flocculated samples at each sonication time. These figures confirm that flocculated samples have more flocs and aggregates and less individual particles. The flocculated sample is less affected by sonication. Figure 6.32 shows the changes in the floc reduction ratio (FRR) of both the flocculated and non-flocculated samples. It can be seen that in the flocculated sample only 15-30% of the flocs are broken due to sonication while this number is about 60% for the non-flocculated samples. Figure 6.28 Effect of sonication on the non-flocculated kaolinite sample: $c=20$ g/L; sonication amplitude: 100% Figure 6.29 Effect of sonication on the flocculated kaolinite sample: $c=20$ g/L; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; sonication amplitude: 100% Figure 6.30 Percentage of individual particles in the flocculated and non-flocculated samples at different sonication times; $c=20 \text{ g/L}$; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; sonication amplitude: 100% Figure 6.31 Flocs percentage in the flocculated and non-flocculated samples at different sonication times; $c=20 \text{ g/L}$; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; sonication amplitude: 100% Figure 6.32 Percentage of aggregates in the flocculated and non-flocculated samples at different sonication times; $c=20$ g/L; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; amplitude: 100% Figure 6.33 Floc reduction ration (FRR) in the flocculated and non-flocculated samples at different sonication times; $c=20$ g/L; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; amplitude: 100% 6.7. Sonication of Oil Sands Tailings samples In this section, the effect of sonication on an industrial tailings sample is discussed. This sample was kindly provided by Andrea Sedgwick, Sr. Engineer Tailings Processing at Total E&P Canada. Tailings were produced with the Batch Extraction Unit (BEU) methodology\textsuperscript{113}. For the PSD measurements, the FPIA-3000 was used again to investigate the sonication effect. Samples were prepared following the procedure described in Section 3.3.7. Considering the FPIA-3000 limitations on particle size and sample concentration, particles larger than 75 microns were removed by sieving the tailings prior to making FPIA measurements. In addition, some of the bitumen in the tailings was removed using the RHS beads. Table 6.5 and 6.6 show the results of Dean Stark analyses for sieved, bead treated samples. These results indicate that 87.92 g of tailings sample contains 84.76 g of water, 2.90 g of solids (including clays), and 0.26 g of bitumen. A sample of 10 g/L solid concentrations is prepared using the filtered process water to study the sonication effect on the tailings sample. Filtered process water (98 g) is added to 42 g of sieved and bead treated tailings sample (containing 40.5 g water, 1.4 g solids, and 0.12 g Bitumen). A 10 g/L tailings sample was mixed and sonicated for 60 minutes with 100% amplitude. The mixing, sonication, and PSD measurement procedures are similar to those used for the kaolinite samples. Table 6.5 Dean Stark Results for tailings sieved, bead treated sample, mass basis \| Sample name \| Bitumen wt (g) \| Water wt (g) \| Mineral dry wt (g) \| Cumulative wt (g) \| \|-------------\|----------------\|--------------\|--------------------\|-------------------\| \| Tailings \| 0.26 \| 84.76 \| 2.90 \| 87.92 \| Table 6.6 Dean Stark Results for tailings sieved, bead treated sample, percentages \| Sample name \| % Bitumen \| % Water \| % Minerals \| \|-------------\|-----------\|---------\|------------\| \| Tailings \| 0.296 \| 96.406 \| 3.298 \| Figures 6.33(a) through 6.33(f) show the effect of sonication on the tailings sample PSD. Figure 6.33(a) demonstrates that after 10 seconds of sonication, the number of particles larger than 1.5 μm decreases which results in an increase in the number of particles smaller than 1.5 μm. Although the change in the percentage of large particles is small, most of the large particles, especially particles larger than 10 μm, were broken to smaller particles. The percentage of aggregates (particles larger than 20 μm) decreases from 9.17% to 3.45% after 10 seconds of sonication. On the other hand, the percentage of individual particles (particles smaller than 2 μm) increases from 63% to 84% after 10 seconds of sonication. Figure 6.33(b) illustrates that after 5 minutes of sonication, the number of particles larger than 2 μm decreases which results in an increase in the number of particles smaller than 2 μm. The percentages of aggregates (particles larger than 20 μm) decreases from 9.2% to 0.4%. The population of individual particles (particles smaller than 2 μm) increases from 63% to 87%. Figures 6.33(c) through 6.33(f) show that from 5 minutes to 60 minutes of sonication, the tailings sample PSD does not change significantly. This suggests that most of the changes in the tailings sample PSD, caused by sonication, happen in the first 5 to 10 minutes of treatment. Results presented in Figure 6.33 indicate that 60 minutes of sonication decreases the particle size of solids. The percentage of large particles (larger than 20 μm) decreases from 9.2% to 0.4%. On the other hand, after 60 minutes of sonication, the percentage of small particles (smaller than 2 μm) increases from 63% to 89%. The changes in the industrial tailings sample PSD and the kaolinite in water sample PSD (as an idealized fine tailings sample) are compared in Figures 6.34(a) through 6.34(d). Both samples have the same concentration and are sonicated for the same amount of time, using the same sonication amplitude. Figures 6.34(a) through 6.34(d) illustrate the effect of 30 minutes of sonication on the two types of suspensions. Figure 6.34 (a)-(f) Effect of sonication on the PSD of tailings sample: $c=10$ g/L; amplitude 100% Figure 6.34(a) shows how the PSD of the industrial tailing sample changes after 30 minutes of sonication. As previously explained, the large particles are broken to small particles. While the population of particles larger than 20 μm becomes negligible after sonication, the percentage of individual particles (particles smaller than 2 μm) increases from 63% to 91%. The portion of flocs (particles in the size range of 2 μm to 20 μm) also decreases from 28% to 8.5%. Figure 6.34(b) shows how the kaolinite sample PSD changes after 30 minutes of sonication. Particles in the size range of 1.5 μm to 20 μm (flocs) are broken down to particles smaller than 1.5 μm with sonication. The population of aggregates (particles larger than 20 μm) is negligible before and after sonication in this sample. Therefore, 30 minutes sonication appears to break most of the flocs down to the individual particles. The results shown in Figure 6.34(c) compare the kaolinite in water PSD and industrial tailings sample PSD after 30 minutes of sonication. There is not a significant difference between the idealized and actual tailing samples PSDs, after ultrasound treatment. The results shown in Figure 6.34(d) verify that although the initial (non-sonicated) kaolinite PSD and tailings PSD are different, sonication decreases the size of particles in both samples in the way that the particle size distributions of both kaolinite and tailings become quite similar after 30 minutes of ultrasound treatment. Figure 6.35 illustrates the changes in percentage of flocs of both kaolinite and industrial tailings samples after 60 minutes of sonication. The trends of changes are similar: both have a sharp decrease during the first 5 minutes of sonication. In both samples, there is no significant change in the percentage of flocs after 10 minutes of ultrasound treatment. Furthermore, similar to Figures 6.34(c) and 6.34(d) the values of flocs percentage in both samples are similar after 5 minutes of sonication. Although the difference in the flocs percentages of samples prior to sonication is 30%, the values converge after 5 minutes of sonication; so that the differences in the flocs percentage of the two samples becomes less than 8% at all points in time after 10 minutes. Figure 6.36 shows the changes in the floc reduction ratio (FRR) of both kaolinite and tailings samples. This figure confirms the findings that changes in the kaolinite PSD and tailings sample PSD are similar in trends of variations as well as in the extent of size reduction. The percentage of initial flocs that remained in the sample after sonication is about 35% for the industrial tailings sample whereas this number is about 25% for the kaolinite sample. Figure 6.35(a)-(d) Effect of sonication on the kaolinite clay PSD and tailings sample PSD: $c=10$ g/L; sonication amplitude 100% Figure 6.36 Flocs percentage of kaolinite and industrial tailings sample at different sonication times; $c=10 \text{ g/L}$; amplitude 100% Figure 6.37 Floc reduction ratio (FRR) of kaolinite and industrial tailings sample at different sonication times; $c=10 \text{ g/L}$; amplitude 100% 6.8. Summary The results of this chapter show that sonication results in a significant particle size reduction in kaolinite suspensions. This reduction occurs primarily through the breaking of flocs into individual particles. In addition, a small fraction of the ultrasound-activated particles group together to form big aggregates. The influence of different parameters on the effect of sonication on the kaolinite PSD was studied. The results can be summarized as follows: - Effect of sonication time The most significant size reduction effect occurs during the first 10 minutes of sonication. Continued treatment (after ten minutes) does not have a significant additional effect on the particle size distribution of kaolinite samples. - Effect of sonication amplitude Decreasing the sonication amplitude to 75% or 50% does not significantly change the extent of sonication effect on the kaolinite clay PSD. The reason behind this is that the amount of sonication energy provided at 50% amplitude (sonication time > 10 seconds) is greater than the energy required to break a certain fraction of flocs in the samples. - Effect of solids concentration The size reduction is most significant in the dilute sample (c=10 g/L). The effect, while still important, is not as strong in the most concentrated sample (c=40 g/L). In the dilute sample, with lower number of flocs and aggregates, the energy received by each floc or aggregate is higher than the more concentrated samples. - Effect of sample pH The sample at pH 4.6 is more affected by sonication than the sample at pH 8.2. In comparison with these samples, the sample at pH~11 was not affected by sonication. Since increasing the sample pH results in breakage of E-F associations and de-flocculation of kaolinite particle, samples at pH 8.2 contain only a small number of E-F and E-E linkages that sonication can break. At pH 11.4, the kaolinite suspension no longer contains flocs with E-F or E-E associations. Therefore, sonication has no effect on this sample. - Effect of flocculant addition Non-flocculated kaolinite suspensions are more affected by sonication than flocculated suspensions. Flocculated samples contain denser flocs and aggregates, with a greater fraction produced through F-F associations and sonication cannot break these strong linkages. Furthermore, the FPIA results have been validated using other independent measuring techniques. The results from laser diffraction method, cryo-SEM studies, and study of settling behavior were in good qualitative agreement with the FPIA results. All showed that sonication produces a significant reduction in kaolinite particle size. Finally, the effect of sonication on the particle size of an industrial tailings sample has also been studied. The results showed that although the non-sonicated kaolinite PSD and tailings PSD are different, the particle size distributions for both kaolinite and tailings become quite similar after the ultrasound treatment. 7. Conclusions and recommendations 7.1. Conclusions - The particle size distribution of non-sonicated kaolinite suspensions at three different solids concentrations (c=10, 20, and 40 g/L), at pH values of 4.6 and 11.4, and in the presence of CaCl$_2$, as a flocculant, was studied. The consistency of these results produced here to previous studies found in the literature indicates that the size measurement instrument used for this study provides meaningful results in the solids concentration range and the sample conditions applied in this work. - The particle size distributions of non-sonicated and sonicated kaolinite suspensions were compared. The results showed that sonication resulted in a significant reduction in kaolinite particle size. This reduction occurred primarily by breaking down flocs to individual (primary) particles. In addition, some of the ultrasound-activated particles formed large aggregates. - The extent of size reduction due to sonication was studied at different sonication times (t=0, 10 seconds, 5, 10, 20, 30, 40, 50, and 60 minutes) and amplitudes (amplitude: 50%, 75%, and 100%). The results of this study showed that most of the size reduction occurred within the first ten minutes of sonication. Continued ultrasound treatment (t > 10 minutes) did not have a significant effect on the kaolinite suspension PSD. On the other hand, decreasing the sonication amplitude to 75% or 50% did not significantly change the extent of sonication effect on the kaolinite suspension PSD’s. Sonication at 50% amplitude still provides the energy required to break down the flocs. - The extent of size reduction due to sonication for samples with different kaolinite concentrations (c=10, 20, and 40 g/L), having different pH values (pH 4.6, 8.2, and 11.4), and flocculated samples comparing to non-flocculated ones was also studied. The results of this study showed that: - Samples with lower concentrations were more affected by sonication. At all sonication times, the maximum size reduction was observed for the most dilute sample (c=10 g/L) and the size reduction effect was less pronounced in the most concentrated sample (c=40 g/L). - Samples with pH 4.6 were more affected by sonication than the samples with pH 8. The sample with pH 11.4 was not affected by sonication. Sample with high pH values contain only a small number of weak particle linkages (E-F and E-E associations) that sonication can break. - The non-flocculated kaolinite suspension PSD was more affected by sonication than the flocculated suspension was. Flocculated samples contain denser flocs and aggregates, with a greater fraction produced through F-F associations and sonication cannot break these strong linkages. The conclusions of this study were validated qualitatively using other measuring methods: laser diffraction method, cryogenic-SEM studies, and settling behavior observations. The results from these methods were in good agreement with the FPIA results, with all methods indicating that sonication produces a significant reduction in kaolinite particle size. The results from laser diffraction size analysis tests confirmed the finding of this study; namely, that the size reduction due to sonication occurred primarily over the first 10 minutes of treatment and continued sonication beyond that time did not significantly alter the kaolinite suspension PSD. The primary objective of this study was to investigate the sonication effect on the kaolinite clay PSD. In addition to this investigation on the kaolinite suspension, as a model clay, the effect of sonication on the particle size distribution of a real industrial tailings sample was also studied. The results showed that although the non-sonicated kaolinite PSD and tailings PSD were different, sonication decreased the size of particles in both samples such that the particle size distributions for both kaolinite and tailings became quite similar after the ultrasound treatment. 7.2. Recommendations - Additional studies should be conducted to study the changes caused by sonication on other characteristics of kaolinite clay particles such as floc structure/morphology, specific surface area, and the thermal behaviour. • Additional experiments should be carried out to study the sonication effect on particle size of real industrial clay-containing suspensions. For this purpose, samples taken from different process streams and different tailings ponds should be analyzed. 8. References 1. Government of Alberta, Alberta Energy-Oil Sands (2007). at <http://www.energy.gov.ab.ca/OurBusiness/oilsands.asp> 2. National Energy Board Canada’s Oil Sands: opportunities and challenges to 2015. 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Repeatability tests: Cumulative particle size distributions for 6 different mixtures having the same concentration (c=20 g/L) Concentration: 40 g/L Figure A.3 Repeatability tests: Cumulative Particle size distributions for 10 samples from a single mixture (c= 40 g/L) Figure A.4. Repeatability tests: Cumulative particle size distributions for 6 different mixtures having the same concentration (c=40 g/L) \| Size (µm) \| Sample 3-1 \| Sample 3-2 \| Sample 3-3 \| Sample 3-4 \| Sample 3-5 \| Sample 3-6 \| Sample 3-7 \| Sample 3-8 \| Sample 3-9 \| Sample 3-10 \| \|----------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|-------------\| \| <0.6 \| 22,5440 \| 22,3405 \| 22,4277 \| 22,3808 \| 22,3808 \| 22,5529 \| 22,3517 \| 22,2154 \| 22,1751 \| 22,1706 \| \| 0.644 \| 57397 \| 572368 \| 574523 \| 573363 \| 573363 \| 576719 \| 5752644 \| 549273 \| 548278 \| 548167 \| \| 0.661 \| 569903 \| 564760 \| 566964 \| 565778 \| 565778 \| 570129 \| 565043 \| 561596 \| 560679 \| 560466 \| \| 0.678 \| 6.55525 \| 6.4961 \| 6.52145 \| 6.5078 \| 6.5078 \| 6.55785 \| 6.49935 \| 6.4597 \| 6.448 \| 6.4467 \| \| 0.697 \| 6.68534 \| 6.62502 \| 6.65087 \| 6.63695 \| 6.63695 \| 6.68799 \| 6.62833 \| 6.58790 \| 6.57596 \| 6.57464 \| \| 0.716 \| 7.89857 \| 7.82730 \| 7.85784 \| 7.84139 \| 7.84139 \| 7.90170 \| 7.83121 \| 7.78344 \| 7.76934 \| 7.76777 \| \| 0.735 \| 8.20717 \| 8.13311 \| 8.16483 \| 8.14776 \| 8.14776 \| 8.21042 \| 8.13718 \| 8.08754 \| 8.07289 \| 8.07126 \| \| 0.754 \| 8.87379 \| 8.79372 \| 8.82803 \| 8.80955 \| 8.80955 \| 8.87731 \| 8.79812 \| 8.74444 \| 8.72860 \| 8.72684 \| \| 0.775 \| 10.1202 \| 10.0289 \| 10.0681 \| 10.0470 \| 10.0470 \| 10.1243 \| 10.0339 \| 9.97278 \| 9.94574 \| 9.95271 \| \| 0.796 \| 10.3068 \| 10.2138 \| 10.2537 \| 10.2322 \| 10.2322 \| 10.3109 \| 10.2189 \| 10.1566 \| 10.1382 \| 10.1361 \| \| 0.817 \| 11.3547 \| 11.2522 \| 11.2961 \| 11.2725 \| 11.2725 \| 11.3592 \| 11.2578 \| 11.1891 \| 11.1689 \| 11.1666 \| \| 0.839 \| 12.0878 \| 11.9788 \| 12.0255 \| 12.0003 \| 12.0003 \| 12.0926 \| 11.9848 \| 11.9116 \| 11.8901 \| 11.8877 \| \| 0.861 \| 13.0631 \| 12.9452 \| 12.9957 \| 12.9685 \| 12.9685 \| 13.0682 \| 12.9517 \| 12.8726 \| 12.8493 \| 12.8467 \| \| 0.884 \| 13.3031 \| 13.1830 \| 13.2345 \| 13.2068 \| 13.2068 \| 13.3084 \| 13.1896 \| 13.1092 \| 13.0854 \| 13.0828 \| \| 0.908 \| 14.1492 \| 14.0215 \| 14.0762 \| 14.0468 \| 14.0468 \| 14.1548 \| 14.0285 \| 13.9430 \| 13.9177 \| 13.9149 \| \| 0.933 \| 14.8108 \| 14.6771 \| 14.7344 \| 14.7036 \| 14.7036 \| 14.8167 \| 14.6845 \| 14.5949 \| 14.5685 \| 14.5655 \| \| 0.958 \| 15.8415 \| 15.6985 \| 15.7598 \| 15.7268 \| 15.7268 \| 15.8478 \| 15.7064 \| 15.6106 \| 15.5823 \| 15.5791 \| Table B.2 Expected values for data presented in Table B.1 \| Size (µm) \| Sample 3-1 \| Sample 3-2 \| Sample 3-3 \| Sample 3-4 \| Sample 3-5 \| Sample 3-6 \| Sample 3-7 \| Sample 3-8 \| Sample 3-9 \| Sample 3-10 \| \|----------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|-------------\| \| <0.6 \| 22,5440 \| 22,3405 \| 22,4277 \| 22,3808 \| 22,3808 \| 22,5529 \| 22,3517 \| 22,2154 \| 22,1751 \| 22,1706 \| \| 0.644 \| 57397 \| 572368 \| 574523 \| 573363 \| 573363 \| 576719 \| 5752644 \| 549273 \| 548278 \| 548167 \| \| 0.661 \| 569903 \| 564760 \| 566964 \| 565778 \| 565778 \| 570129 \| 565043 \| 561596 \| 560679 \| 560466 \| \| 0.678 \| 6.55525 \| 6.4961 \| 6.52145 \| 6.5078 \| 6.5078 \| 6.55785 \| 6.49935 \| 6.4597 \| 6.448 \| 6.4467 \| \| 0.697 \| 6.68534 \| 6.62502 \| 6.65087 \| 6.63695 \| 6.63695 \| 6.68799 \| 6.62833 \| 6.58790 \| 6.57596 \| 6.57464 \| \| 0.716 \| 7.89857 \| 7.82730 \| 7.85784 \| 7.84139 \| 7.84139 \| 7.90170 \| 7.83121 \| 7.78344 \| 7.76934 \| 7.76777 \| \| 0.735 \| 8.20717 \| 8.13311 \| 8.16483 \| 8.14776 \| 8.14776 \| 8.21042 \| 8.13718 \| 8.08754 \| 8.07289 \| 8.07126 \| \| 0.754 \| 8.87379 \| 8.79372 \| 8.82803 \| 8.80955 \| 8.80955 \| 8.87731 \| 8.79812 \| 8.74444 \| 8.72860 \| 8.72684 \| \| 0.775 \| 10.1202 \| 10.0289 \| 10.0681 \| 10.0470 \| 10.0470 \| 10.1243 \| 10.0339 \| 9.97278 \| 9.94574 \| 9.95271 \| \| 0.796 \| 10.3068 \| 10.2138 \| 10.2537 \| 10.2322 \| 10.2322 \| 10.3109 \| 10.2189 \| 10.1566 \| 10.1382 \| 10.1361 \| \| 0.817 \| 11.3547 \| 11.2522 \| 11.2961 \| 11.2725 \| 11.2725 \| 11.3592 \| 11.2578 \| 11.1891 \| 11.1689 \| 11.1666 \| \| 0.839 \| 12.0878 \| 11.9788 \| 12.0255 \| 12.0003 \| 12.0003 \| 12.0926 \| 11.9848 \| 11.9116 \| 11.8901 \| 11.8877 \| \| 0.861 \| 13.0631 \| 12.9452 \| 12.9957 \| 12.9685 \| 12.9685 \| 13.0682 \| 12.9517 \| 12.8726 \| 12.8493 \| 12.8467 \| \| 0.884 \| 13.3031 \| 13.1830 \| 13.2345 \| 13.2068 \| 13.2068 \| 13.3084 \| 13.1896 \| 13.1092 \| 13.0854 \| 13.0828 \| \| 0.908 \| 14.1492 \| 14.0215 \| 14.0762 \| 14.0468 \| 14.0468 \| 14.1548 \| 14.0285 \| 13.9430 \| 13.9177 \| 13.9149 \| \| 0.933 \| 14.8108 \| 14.6771 \| 14.7344 \| 14.7036 \| 14.7036 \| 14.8167 \| 14.6845 \| 14.5949 \| 14.5685 \| 14.5655 \| \| 0.958 \| 15.8415 \| 15.6985 \| 15.7598 \| 15.7268 \| 15.7268 \| 15.8478 \| 15.7064 \| 15.6106 \| 15.5823 \| 15.5791 \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\| \| 42.415 \| 100.84395 \| 99.934004 \| 100.32398 \| 100.11399 \| 100.88395 \| 99.98401 \| 99.374037 \| 99.194048 \| 99.1740492 \| \| 43.555 \| 100.84597 \| 99.936002 \| 100.32599 \| 100.116100.88596 \| 99.98699.376025 \| 99.196032 \| 99.1760328 \| \| 44.725 \| 100.84798 \| 99.938001 \| 100.32799 \| 100.118100.88798 \| 99.98899.378012 \| 99.198016 \| 99.1780164 \| \| 45.935 \| 100.84798 \| 99.938001 \| 100.32799 \| 100.118100.88798 \| 99.98899.378012 \| 99.198016 \| 99.1780164 \| \| 47.165 \| 100.84798 \| 99.938001 \| 100.32799 \| 100.118100.88798 \| 99.98899.378012 \| 99.198016 \| 99.1780164 \| \| 48.435 \| 100.84798 \| 99.938001 \| 100.32799 \| 100.118100.88798 \| 99.98899.378012 \| 99.198016 \| 99.1780164 \| \| 49.735 \| 100.84899 \| 99.939001 \| 100.329100.119100.88899.98999.379006 \| 99.199008 \| 99.1790082 \| \| 51.065 \| 100.84899 \| 99.939001 \| 100.329100.119100.88899.98999.379006 \| 99.199008 \| 99.1790082 \| \| 52.435 \| 100.84899 \| 99.939001 \| 100.329100.119100.88899.98999.379006 \| 99.199008 \| 99.1790082 \| \| 53.845 \| 100.84899 \| 99.939001 \| 100.329100.119100.88899.98999.379006 \| 99.199008 \| 99.1790082 \| \| 55.295 \| 100.84899 \| 99.939001 \| 100.329100.119100.88899.98999.379006 \| 99.199008 \| 99.1790082 \| \| 56.775 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 58.305 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 59.875 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 61.475 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 63.135 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 64.825 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 66.565 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 68.355 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 70.195 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 72.075 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 74.0176 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 78.045 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 80.145 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 82.295 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 84.5 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 86.775 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 89.105 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 91.5 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 93.955 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 96.485 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 99.085 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 101.75 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 113.1 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 116.15 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 119.3 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 122.5 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 125.75 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 129.15 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| 132.6 \| 100.8599.94 \| 100.33100.12 \| 100.12 \| 100.89 \| 99.99 \| 99.38 \| 99.2 \| 99.18 \| \| Size (micron) \| Sample 3-1 \| Sample 3-2 \| Sample 3-3 \| Sample 3-4 \| Sample 3-5 \| Sample 3-6 \| Sample 3-7 \| Sample 3-8 \| Sample 3-9 \| Sample 3-10 \| \|--------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|------------\|-------------\| \| 0.507 \| 0.00017 \| 0.00096 \| 7.25E-05 \| 5.94E-05 \| 0.00056 \| 0.00011 \| 0.00167 \| 0.0019 \| 0.000078 \| 0.00470 \| \| 0.52 \| 0.00876 \| 0.00404 \| 5.96E-07 \| 0.00581 \| 0.00102 \| 0.00676 \| 0.00331 \| 1.05E-05 \| 0.00629 \| 0.00043 \| \| 0.534 \| 0.01230 \| 0.00320 \| 0.00084 \| 0.00800 \| 0.00028 \| 0.00631 \| 0.00458 \| 0.00012 \| 0.00656 \| 7.28E-06 \| \| 0.549 \| 0.01099 \| 0.00447 \| 0.00163 \| 0.01184 \| 6.78E-05 \| 0.00712 \| 0.00541 \| 8.48E-05 \| 0.00356 \| 0.00012 \| \| 0.564 \| 0.04176 \| 0.00493 \| 0.00783 \| 0.01057 \| 0.00019 \| 0.01190 \| 0.00057 \| 0.00271 \| 0.01245 \| 1.6E-05 \| \| 0.579 \| 0.03455 \| 0.00511 \| 0.00802 \| 0.01184 \| 0.00013 \| 0.01503 \| 0.00017 \| 0.00411 \| 0.01094 \| 1.13E-06 \| \| 0.594 \| 0.03906 \| 0.00203 \| 0.00748 \| 0.00227 \| 0.00051 \| 0.01236 \| 2.7E-06 \| 0.00186 \| 0.01826 \| 0.00150 \| \| 0.61 \| 0.03621 \| 0.00379 \| 0.00868 \| 0.00368 \| 0.00080 \| 0.01424 \| 9.17E-06 \| 0.00196 \| 0.01835 \| 0.00130 \| \| 0.627 \| 0.03574 \| 0.00367 \| 0.00849 \| 0.00357 \| 0.00057 \| 0.01407 \| 6.61E-05 \| 0.00199 \| 0.01915 \| 0.00123 \| \| ~0.62 \| 0.21586 \| 0.02797 \| 0.04090 \| 0.04840 \| 3.8E-05 \| 0.08408 \| 0.00397 \| 0.01192 \| 0.09549 \| 0.00147 \| \| 0.644 \| 0.03410 \| 0.00610 \| 0.00492 \| 0.00194 \| 0.00079 \| 0.01344 \| 0.00020 \| 0.00040 \| 0.01900 \| 0.00121 \| \| 0.661 \| 0.03568 \| 0.00623 \| 0.00569 \| 0.00169 \| 0.00092 \| 0.01266 \| 0.00015 \| 0.00020 \| 0.02011 \| 0.00053 \| \| 0.678 \| 0.03154 \| 0.00787 \| 0.00450 \| 0.00663 \| 0.00160 \| 0.01129 \| 0.00076 \| 0.00039 \| 0.01377 \| 0.00033 \| \| 0.697 \| 0.02957 \| 0.00697 \| 0.00491 \| 0.00709 \| 0.00116 \| 0.01455 \| 0.00057 \| 0.00041 \| 0.01243 \| 0.00084 \| \| 0.716 \| 0.03575 \| 0.00845 \| 0.00358 \| 0.00871 \| 0.00281 \| 0.01126 \| 0.00030 \| 0.00145 \| 0.01396 \| 0.00178 \| \| 0.735 \| 0.03859 \| 0.00668 \| 0.00418 \| 0.00946 \| 0.00214 \| 0.01167 \| 0.00084 \| 0.00129 \| 0.02083 \| 0.0003 \| \| 0.754 \| 0.04141 \| 0.00981 \| 0.00215 \| 0.01018 \| 0.00223 \| 0.01173 \| 0.00043 \| 0.00180 \| 0.01556 \| 0.00281 \| \| 0.775 \| 0.04837 \| 0.01014 \| 0.00430 \| 0.00938 \| 0.00127 \| 0.01394 \| 2.55E-05 \| 0.00280 \| 0.01812 \| 0.00127 \| \| 0.796 \| 0.04796 \| 0.01091 \| 0.00366 \| 0.00892 \| 0.00135 \| 0.01393 \| 4.32E-05 \| 0.00295 \| 0.02071 \| 0.00111 \| \| 0.817 \| 0.05158 \| 0.01041 \| 0.00452 \| 0.00759 \| 0.00102 \| 0.01869 \| 2.84E-05 \| 0.00177 \| 0.02053 \| 0.00121 \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \| \|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\|-----\| \| 0.839 \| 0.055914 \| 0.011979 \| 0.004614 \| 0.007519 \| 0.000827 \| 0.022131 \| 0.000667 \| 0.002977 \| 0.020202 \| 0.001595 \| \| 0.861 \| 0.051085 \| 0.009207 \| 0.006283 \| 0.009914 \| 0.000797 \| 0.020039 \| 0.000661 \| 0.004793 \| 0.020303 \| 0.000459 \| \| 0.884 \| 0.046545 \| 0.009457 \| 0.005691 \| 0.009644 \| 0.000658 \| 0.022048 \| 0.000488 \| 0.004479 \| 0.020303 \| 0.000659 \| \| 0.908 \| 0.046455 \| 0.010384 \| 0.005031 \| 0.011211 \| 0.000288 \| 0.023368 \| 2.47E-05 \| 0.004371 \| 0.019263 \| 0.000959 \| \| 0.933 \| 0.043122 \| 0.009690 \| 0.004045 \| 0.010009 \| 4.73E-05 \| 0.021411 \| 1.4E-06 \| 0.004458 \| 0.020653 \| 0.000503 \| \| 0.958 \| 0.043328 \| 0.009129 \| 0.003706 \| 0.009516 \| 0.000188 \| 0.024423 \| 0.000320 \| 0.004644 \| 0.024855 \| 5.47E-05 \| \| 0.983 \| 0.043361 \| 0.008183 \| 0.005159 \| 0.010027 \| 2.71E-07 \| 0.025639 \| 7.97E-05 \| 0.006014 \| 0.023802 \| 0.000513 \| \| 1.01 \| 0.044162 \| 0.007740 \| 0.005290 \| 0.012067 \| 3.13E-08 \| 0.024251 \| 1.18E-07 \| 0.006770 \| 0.026803 \| 0.000323 \| \| 1.037 \| 0.038687 \| 0.006582 \| 0.003607 \| 0.010091 \| 0.000155 \| 0.027068 \| 0.000223 \| 0.005213 \| 0.029786 \| 0.000336 \| \| 1.065 \| 0.039622 \| 0.007194 \| 0.005821 \| 0.010353 \| 0.000400 \| 0.027302 \| 0.000122 \| 0.004097 \| 0.024553 \| 0.000385 \| \| 1.094 \| 0.041133 \| 0.006862 \| 0.006071 \| 0.009516 \| 5.01E-05 \| 0.028883 \| 0.000225 \| 0.003666 \| 0.022336 \| 0.000233 \| \| 1.123 \| 0.041837 \| 0.009399 \| 0.005651 \| 0.008864 \| 0.000127 \| 0.029634 \| 0.000417 \| 0.006053 \| 0.023575 \| 0.000745 \| \| 1.153 \| 0.037202 \| 0.009099 \| 0.006920 \| 0.007710 \| 0.000444 \| 0.033278 \| 0.000400 \| 0.006303 \| 0.023724 \| 0.001664 \| \| 1.184 \| 0.039238 \| 0.011584 \| 0.006392 \| 0.007902 \| 0.000400 \| 0.035316 \| 5.3E-05 \| 0.005544 \| 0.020179 \| 0.003233 \| \| 1.215 \| 0.036801 \| 0.009993 \| 0.005644 \| 0.006982 \| 0.000809 \| 0.036082 \| 0.000178 \| 0.004662 \| 0.021593 \| 0.003938 \| \| 1.248 \| 0.037777 \| 0.011784 \| 0.005674 \| 0.006582 \| 0.000338 \| 0.038556 \| 6.68E-05 \| 0.006203 \| 0.025983 \| 0.003243 \| \| 1.282 \| 0.034756 \| 0.009635 \| 0.006068 \| 0.007978 \| 0.000087 \| 0.040866 \| 1.2E-05 \| 0.005654 \| 0.025116 \| 0.004623 \| \| 1.316 \| 0.035812 \| 0.010082 \| 0.007257 \| 0.006645 \| 0.000994 \| 0.037990 \| 5.14E-06 \| 0.005888 \| 0.029673 \| 0.003333 \| \| 1.351 \| 0.036204 \| 0.007113 \| 0.008333 \| 0.005557 \| 0.001448 \| 0.035402 \| 1.04E-05 \| 0.004044 \| 0.029133 \| 0.004103 \| \| 1.388 \| 0.032565 \| 0.007071 \| 0.010549 \| 0.006675 \| 0.003000 \| 0.036633 \| 5.98E-05 \| 0.005444 \| 0.029900 \| 0.002813 \| \| 1.425 \| 0.033304 \| 0.007224 \| 0.010405 \| 0.006438 \| 0.001755 \| 0.038747 \| 0.000445 \| 0.005053 \| 0.028866 \| 0.001343 \| \| 1.464 \| 0.028974 \| 0.005624 \| 0.013099 \| 0.005873 \| 0.001781 \| 0.035987 \| 0.000317 \| 0.005777 \| 0.026836 \| 0.001103 \| \| 1.503 \| 0.029297 \| 0.004546 \| 0.014099 \| 0.007032 \| 0.002366 \| 0.039666 \| 0.000313 \| 0.006869 \| 0.027333 \| 0.001633 \| \| 1.543 \| 0.028659 \| 0.003866 \| 0.014225 \| 0.007716 \| 0.002708 \| 0.040069 \| 0.000603 \| 0.006627 \| 0.027023 \| 0.002213 \| \| 1.584 \| 0.030765 \| 0.004254 \| 0.014082 \| 0.008289 \| 0.002389 \| 0.040243 \| 0.000326 \| 0.006376 \| 0.027743 \| 0.002243 \| \| 1.627 \| 0.030964 \| 0.004948 \| 0.010034 \| 0.011721 \| 0.003308 \| 0.043733 \| 0.000330 \| 0.004853 \| 0.030243 \| 0.002002 \| \| 1.671 \| 0.031937 \| 0.004740 \| 0.008156 \| 0.010256 \| 0.003503 \| 0.038524 \| 0.000543 \| 0.004933 \| 0.033923 \| 0.001493 \| \| 1.716 \| 0.031825 \| 0.003933 \| 0.008860 \| 0.009661 \| 0.003601 \| 0.039578 \| 0.000886 \| 0.004293 \| 0.034313 \| 0.001333 \| \| 1.762 \| 0.030668 \| 0.004298 \| 0.008282 \| 0.009896 \| 0.002353 \| 0.041359 \| 0.000778 \| 0.004011 \| 0.028413 \| 0.001603 \| \| 1.809 \| 0.030186 \| 0.005559 \| 0.006366 \| 0.010397 \| 0.001515 \| 0.039976 \| 0.000662 \| 0.003337 \| 0.023273 \| 0.001493 \| \| 1.858 \| 0.025083 \| 0.006060 \| 0.004473 \| 0.011271 \| 0.001181 \| 0.039333 \| 0.000772 \| 0.004313 \| 0.023903 \| 0.000613 \| \| 1.908 \| 0.026153 \| 0.005642 \| 0.005656 \| 0.011411 \| 0.004090 \| 0.037349 \| 0.000220 \| 0.003133 \| 0.022413 \| 0.000473 \| \| 1.959 \| 0.021652 \| 0.005531 \| 0.004474 \| 0.010272 \| 0.001251 \| 0.041078 \| 0.000225 \| 0.002664 \| 0.021973 \| 0.000873 \| \| 2.012 \| 0.024569 \| 0.006486 \| 0.004633 \| 0.008824 \| 0.001035 \| 0.040338 \| 8.78E-05 \| 0.001603 \| 0.020543 \| 0.001583 \| \| 2.066 \| 0.024381 \| 0.007110 \| 0.003858 \| 0.008133 \| 0.001817 \| 0.042959 \| 0.000324 \| 0.000506 \| 0.017703 \| 0.001993 \| \| 2.121 \| 0.020181 \| 0.009592 \| 0.003766 \| 0.008422 \| 0.002257 \| 0.044846 \| 0.000337 \| 0.000408 \| 0.014463 \| 0.001413 \| \| \| 6 \| 1 \| 5 \| 1 \| 8 \| 7 \| 5 \| \|---\|-------\|-------\|-------\|-------\|-------\|-------\|-------\| \| 2.178 \| 0.02028 \| 0.0104 \| 0.00286 \| 0.00718 \| 0.00331 \| 0.04044 \| 0.00040 \| 0.00012 \| 0.01466 \| 0.00107 \| \| 2.237 \| 0.01730 \| 0.01 \| 0.00206 \| 0.00693 \| 0.00223 \| 0.04218 \| 0.00011 \| 9.55E-05 \| 0.01420 \| 0.00141 \| \| 2.297 \| 0.01575 \| 0.01042 \| 0.00197 \| 0.00668 \| 0.00300 \| 0.04054 \| 8.75E-05 \| 0.00013 \| 0.01337 \| 0.00165 \| \| 2.358 \| 0.01916 \| 0.00993 \| 0.00162 \| 0.00776 \| 0.00260 \| 0.03858 \| 5.2E-06 \| 5.18E-05 \| 0.01385 \| 0.00177 \| \| 2.421 \| 0.02026 \| 0.00980 \| 0.00114 \| 0.00771 \| 0.00222 \| 0.03606 \| 1.66E-05 \| 1.72E-06 \| 0.01275 \| 0.0023 \| \| 2.486 \| 0.02024 \| 0.00881 \| 0.00135 \| 0.00810 \| 0.00189 \| 0.03427 \| 3.08E-05 \| 1.21E-05 \| 0.01105 \| 0.00202 \| \| 2.553 \| 0.01977 \| 0.00891 \| 0.00182 \| 0.00776 \| 0.00231 \| 0.03602 \| 8.96E-06 \| 1.75E-05 \| 0.01096 \| 0.00227 \| \| 2.622 \| 0.01949 \| 0.00871 \| 0.00193 \| 0.00648 \| 0.00214 \| 0.03805 \| 1.61E-05 \| 0.00056 \| 0.00884 \| 0.00264 \| \| 2.693 \| 0.01876 \| 0.01063 \| 0.00110 \| 0.00595 \| 0.00223 \| 0.03783 \| 6.93E-06 \| 0.00078 \| 0.00795 \| 0.00275 \| \| 2.765 \| 0.0151 \| 0.00901 \| 0.00100 \| 0.00483 \| 0.00094 \| 0.04099 \| 2.84E-06 \| 0.00084 \| 0.00801 \| 0.00202 \| \| 2.839 \| 0.01408 \| 0.00992 \| 0.00087 \| 0.00482 \| 0.00081 \| 0.04324 \| 0.00011 \| 0.00087 \| 0.00815 \| 0.00215 \| \| 2.915 \| 0.01404 \| 0.01035 \| 0.00044 \| 0.00261 \| 0.00056 \| 0.03758 \| 0.00015 \| 0.0094 \| 0.00230 \| 3 \| \| 2.994 \| 0.01171 \| 0.00998 \| 0.00019 \| 0.00211 \| 0.00046 \| 0.03990 \| 0.00011 \| 0.0121 \| 0.01040 \| 0.00207 \| \| 3.074 \| 0.01019 \| 0.01119 \| 8.83E-05 \| 0.00085 \| 0.00044 \| 0.03977 \| 6.21E-05 \| 0.00186 \| 0.01036 \| 0.00175 \| \| 3.157 \| 0.01162 \| 0.01003 \| 2.47E-05 \| 0.00059 \| 0.00058 \| 0.03568 \| 2.38E-05 \| 0.00306 \| 0.00959 \| 0.00201 \| \| 3.241 \| 0.01119 \| 0.00823 \| 1.47E-06 \| 0.00074 \| 0.00097 \| 0.03468 \| 1.11E-05 \| 0.00386 \| 0.01067 \| 0.00204 \| \| 3.328 \| 0.01067 \| 0.00753 \| 5.13E-06 \| 0.00023 \| 0.00091 \| 0.03081 \| 2.59E-08 \| 0.00410 \| 0.01010 \| 0.00220 \| \| 3.418 \| 0.01026 \| 0.00703 \| 0.00023 \| 8.45E-06 \| 0.00095 \| 0.02739 \| 1.78E-07 \| 0.00482 \| 0.01059 \| 0.00234 \| \| 3.51 \| 0.01007 \| 0.00659 \| 0.00053 \| 0.00021 \| 0.00122 \| 0.02609 \| 1.95E-05 \| 0.00561 \| 0.01060 \| 0.00277 \| \| 3.604 \| 0.01072 \| 0.00571 \| 0.00082 \| 0.00021 \| 0.00146 \| 0.02618 \| 3.19E-06 \| 0.00658 \| 0.01051 \| 0.00345 \| \| 3.701 \| 0.01134 \| 0.00565 \| 0.00099 \| 9.92E-05 \| 0.00151 \| 0.02239 \| 8.16E-05 \| 0.00830 \| 0.01047 \| 0.00376 \| \| 3.8 \| 0.01197 \| 0.00542 \| 0.00094 \| 3.73E-04 \| 0.00111 \| 0.02101 \| 5.66E-05 \| 0.00925 \| 0.00995 \| 0.0032 \| \| 3.902 \| 0.01015 \| 0.00446 \| 0.00132 \| 9.16E-05 \| 0.00154 \| 0.02191 \| 2.81E-05 \| 0.01165 \| 0.00936 \| 0.00403 \| \| 4.007 \| 0.00979 \| 0.00394 \| 0.00183 \| 2.65E-05 \| 0.00200 \| 0.02023 \| 1.24E-07 \| 0.01323 \| 0.00817 \| 0.00466 \| \| 4.115 \| 0.00844 \| 0.00297 \| 0.00182 \| 4.56E-05 \| 0.00151 \| 0.01915 \| 4.62E-06 \| 0.01273 \| 0.00757 \| 0.00470 \| \| 4.225 \| 0.00877 \| 0.00210 \| 0.00186 \| 0.00015 \| 0.00098 \| 0.01857 \| 1.12E-05 \| 0.01350 \| 0.00816 \| 0.00518 \| \| 4.339 \| 0.00800 \| 0.00178 \| 0.00198 \| 0.00031 \| 0.00125 \| 0.01829 \| 8.81E-06 \| 0.01489 \| 0.00691 \| 0.00644 \| \| 4.455 \| 0.00798 \| 0.00104 \| 0.00238 \| 0.00023 \| 0.00141 \| 0.01724 \| 4.49E-05 \| 0.01774 \| 0.00626 \| 0.00753 \| \| 4.575 \| 0.00759 \| 0.00023 \| 0.00193 \| 0.00041 \| 0.00117 \| 0.01658 \| 3.57E-05 \| 0.01814 \| 0.00633 \| 0.00865 \| \| 4.698 \| 0.00724 \| 1.72E-05 \| 0.00258 \| 0.00075 \| 0.00096 \| 0.01628 \| 5.64E-07 \| 0.01979 \| 0.00755 \| 0.00870 \| \| 4.824 \| 0.00696 \| 6.73E-06 \| 0.00362 \| 0.00107 \| 0.00092 \| 0.01384 \| 2.81E-06 \| 0.02242 \| 0.00658 \| 0.01003 \| \| 4.954 \| 0.00821 \| 3.02E-05 \| 0.00433 \| 0.00158 \| 0.00057 \| 0.01256 \| 1.22E-06 \| 0.02423 \| 0.00610 \| 0.01151 \| \| 5.087 \| 0.00794 \| 9.89E-05 \| 0.00599 \| 0.00129 \| 0.00040 \| 0.01244 \| 9.91E-07 \| 0.02595 \| 0.00558 \| 0.01247 \| \| 5.224 \| 0.00768 \| 0.00012 \| 0.00712 \| 0.00160 \| 0.00011 \| 0.01159 \| 2.56E-08 \| 0.02845 \| 0.00508 \| 0.01216 \| \| 5.364 \| 0.00630 \| 0.00026 \| 0.00853 \| 0.00156 \| 8.54E-05 \| 0.01008 \| 0.00023 \| 0.02764 \| 0.00511 \| 0.01368 \| \| \| \| \| \| \| \| \| \| \| \| \| \|---\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\| \| 5.508 \| 0.005179 \| 0.000663 \| 0.009303 \| 2.57E-05 \| 0.008406 \| 0.000124 \| 0.026632 \| 0.005532 \| 0.014304 \| \| 5.656 \| 0.004568 \| 0.001274 \| 0.009596 \| 0.003013 \| 3.78E-05 \| 0.007796 \| 0.000126 \| 0.026137 \| 0.015568 \| \| 5.808 \| 0.004102 \| 0.001582 \| 0.011196 \| 0.004123 \| 3.35E-07 \| 0.006611 \| 1.87E-04 \| 0.026480 \| 0.006964 \| \| 5.964 \| 0.004438 \| 0.002167 \| 0.013017 \| 0.007457 \| 2.73E-06 \| 0.004685 \| 1.26E-05 \| 0.025583 \| 0.006883 \| \| 6.124 \| 0.004462 \| 0.003292 \| 0.014121 \| 0.005273 \| 3.51E-07 \| 0.003538 \| 2.25E-05 \| 0.027277 \| 0.006692 \| \| 6.289 \| 0.003768 \| 0.003512 \| 0.012901 \| 0.006355 \| 5.55E-06 \| 0.003455 \| 1.62E-05 \| 0.027629 \| 0.005692 \| \| 6.458 \| 0.003234 \| 0.003981 \| 0.013143 \| 0.007478 \| 5.27E-06 \| 0.002714 \| 4.47E-06 \| 0.026610 \| 0.005275 \| \| 6.631 \| 0.002886 \| 0.004642 \| 0.012461 \| 0.008144 \| 4.63E-04 \| 0.002291 \| 2.75E-09 \| 0.025220 \| 0.005311 \| \| 6.809 \| 0.002423 \| 0.004413 \| 0.013685 \| 0.009598 \| 8.91E-05 \| 0.001528 \| 2.48E-06 \| 0.023000 \| 0.005562 \| \| 6.992 \| 0.002094 \| 0.004894 \| 0.014659 \| 0.009815 \| 0.000205 \| 0.001425 \| 4.46E-06 \| 0.023505 \| 0.005190 \| \| 7.18 \| 0.001829 \| 0.006106 \| 0.016049 \| 0.009296 \| 0.000356 \| 0.000809 \| 3.93E-08 \| 0.023227 \| 0.004943 \| \| 7.373 \| 0.001652 \| 0.006182 \| 0.016068 \| 0.010401 \| 0.000251 \| 0.000535 \| 2.37E-05 \| 0.023887 \| 0.002126 \| \| 7.571 \| 0.001276 \| 0.006831 \| 0.015899 \| 0.011199 \| 0.000134 \| 0.000411 \| 3.51E-07 \| 0.025040 \| 0.003922 \| \| 7.774 \| 0.001325 \| 0.007004 \| 0.015524 \| 0.011370 \| 0.000398 \| 0.000301 \| 5.15E-05 \| 0.023690 \| 0.003520 \| \| 7.983 \| 0.000908 \| 0.007268 \| 0.015559 \| 0.012359 \| 0.000409 \| 0.000111 \| 2.5E-06 \| 0.022563 \| 0.003142 \| \| 8.198 \| 0.000809 \| 0.007873 \| 0.016556 \| 0.011655 \| 0.000444 \| 3.91E-05 \| 1.56E-06 \| 0.021304 \| 0.001919 \| \| 8.418 \| 0.000688 \| 0.007779 \| 0.016683 \| 0.011572 \| 0.000208 \| 6.92E-06 \| 1.11E-05 \| 0.020781 \| 0.001925 \| \| 8.644 \| 0.000406 \| 0.007191 \| 0.017606 \| 0.011692 \| 0.000252 \| 4.47E-06 \| 1.17E-05 \| 0.019700 \| 0.002028 \| \| 8.877 \| 0.000338 \| 0.007824 \| 0.017111 \| 0.011777 \| 0.000203 \| 6.5E-05 \| 1.17E-06 \| 0.018721 \| 0.002260 \| \| 9.115 \| 0.000394 \| 0.008286 \| 0.015071 \| 0.011836 \| 0.000106 \| 0.000115 \| 0.000106 \| 0.018071 \| 0.001953 \| \| 9.36 \| 0.000334 \| 0.007131 \| 0.013916 \| 0.012433 \| 0.000132 \| 0.000108 \| 0.000108 \| 0.016060 \| 0.001726 \| \| 9.611 \| 0.000234 \| 0.007749 \| 0.012773 \| 0.011375 \| 0.000145 \| 0.000446 \| 5.94E-05 \| 0.015512 \| 0.015606 \| \| 9.869 \| 8.02E-06 \| 0.007756 \| 0.012276 \| 0.010703 \| 0.000190 \| 0.000446 \| 4.16E-05 \| 0.014320 \| 0.000953 \| \| 10.135\| 4.28E-05 \| 0.007548 \| 0.011108 \| 0.010653 \| 0.000255 \| 0.000667 \| 1.91E-05 \| 0.013233 \| 0.000922 \| \| 10.405\| 4.53E-06 \| 0.007346 \| 0.009977 \| 0.010393 \| 0.000224 \| 0.000806 \| 1.11E-05 \| 0.011979 \| 0.000671 \| \| 10.685\| 7.7E-08 \| 0.007234 \| 0.008811 \| 0.009662 \| 0.000108 \| 0.001031 \| 5.85E-07 \| 0.010470 \| 0.000581 \| \| 10.975\| 1.78E-06 \| 0.006989 \| 0.008148 \| 0.009723 \| 0.000163 \| 0.001279 \| 1.14E-06 \| 0.009430 \| 0.000364 \| \| 11.27 \| 1.47E-05 \| 0.006116 \| 0.008086 \| 0.008861 \| 0.000291 \| 0.000454 \| 1.6E-06 \| 0.007770 \| 0.000166 \| \| 11.57 \| 5.99E-05 \| 0.005557 \| 0.007551 \| 0.008151 \| 0.000312 \| 0.000203 \| 3.51E-06 \| 0.006378 \| 0.000903 \| \| 11.88 \| 0.000015 \| 0.005402 \| 0.007035 \| 0.007268 \| 0.000239 \| 0.002417 \| 4.17E-07 \| 0.005368 \| 0.007988 \| \| 12.2 \| 0.000184 \| 0.005024 \| 0.006255 \| 0.006481 \| 0.000281 \| 0.003013 \| 8.5E-06 \| 0.004671 \| 0.001111 \| \| 12.525\| 0.000345 \| 0.004486 \| 0.005486 \| 0.006012 \| 0.000282 \| 0.002897 \| 1.71E-02 \| 0.004080 \| 0.001101 \| \| 12.865\| 0.000547 \| 0.004258 \| 0.004798 \| 0.005030 \| 0.000333 \| 0.002979 \| 2.06E-05 \| 0.002810 \| 0.000548 \| \| 13.215\| 0.000734 \| 0.003914 \| 0.004228 \| 0.004435 \| 0.000312 \| 0.002924 \| 2.44E-06 \| 0.002340 \| 0.000466 \| \| 13.57 \| 0.001107 \| 0.003425 \| 0.003634 \| 0.003711 \| 0.000222 \| 0.003177 \| 3.66E-07 \| 0.002120 \| 0.000466 \| \| 13.93 \| 0.001278 \| 0.002935 \| 0.003311 \| 0.002020 \| 0.003333 \| 3.3E-05 \| 0.001780 \| 0.000753 \| 0.003030 \| \| \| \| \| \| \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\| \| 36.18 \| 0.006928 \| 4.1E-05 \| 0.000995 \| 0.000112 \| 0.000134 \| 0.007779 \| 1.96E-06 \| 0.003314 \| 0.006514 \| 0.006516 \| \| 37.15 \| 0.007012 \| 4.76E-05 \| 0.001023 \| 0.000123 \| 0.000146 \| 0.007867 \| 8.1E-07 \| 0.003496 \| 0.006596 \| 0.006598 \| \| 38.145 \| 0.006878 \| 4.49E-05 \| 0.00104 \| 0.000122 \| 0.000152 \| 0.007930 \| 2.89E-07 \| 0.003456 \| 0.006562 \| 0.006565 \| \| 39.17 \| 0.006946 \| 3.97E-05 \| 0.001067 \| 0.000131 \| 0.000167 \| 0.007779 \| 1.69E-06 \| 0.003532 \| 0.006662 \| 0.006663 \| \| 40.225 \| 0.00699 \| 4.91E-05 \| 0.00102 \| 0.000144 \| 0.00014 \| 0.00788 \| 1E-06 \| 0.003502 \| 0.006612 \| 0.006613 \| \| 41.305 \| 0.007029 \| 4.63E-05 \| 0.001039 \| 0.000149 \| 0.000146 \| 0.00788 \| 6.4E-07 \| 0.00359 \| 0.006581 \| 0.006746 \| \| 42.415 \| 0.007063 \| 4.36E-05 \| 0.00104 \| 0.000154 \| 0.000151 \| 0.00792 \| 2.56E-06 \| 0.00369 \| 0.00654 \| 0.00671 \| \| 43.555 \| 0.007097 \| 4.14E-05 \| 0.00105 \| 0.000151 \| 0.000151 \| 0.00778 \| 1.96E-06 \| 0.00367 \| 0.00651 \| 0.00684 \| \| 44.725 \| 0.00713 \| 3.85E-05 \| 0.001079 \| 0.000139 \| 0.000164 \| 0.00781 \| 1.44E-06 \| 0.00376 \| 0.00648 \| 0.00681 \| \| 45.93 \| 0.00713 \| 3.85E-05 \| 0.00107 \| 0.000139 \| 0.000164 \| 0.00781 \| 1.44E-06 \| 0.00376 \| 0.00648 \| 0.00681 \| \| 47.165 \| 0.00713 \| 3.85E-05 \| 0.00107 \| 0.000139 \| 0.000164 \| 0.00781 \| 1.44E-06 \| 0.00376 \| 0.00648 \| 0.00681 \| \| 48.43 \| 0.00713 \| 3.85E-05 \| 0.00107 \| 0.000139 \| 0.000164 \| 0.00781 \| 1.44E-06 \| 0.00376 \| 0.00648 \| 0.00681 \| \| 49.73 \| 0.00714 \| 3.72E-05 \| 0.00107 \| 0.00014 \| 0.00014 \| 0.00783 \| 1.21E-06 \| 0.00375 \| 0.00646 \| 0.00679 \| \| 51.065 \| 0.00714 \| 3.72E-05 \| 0.00107 \| 0.00014 \| 0.00014 \| 0.00783 \| 1.21E-06 \| 0.00375 \| 0.00646 \| 0.00679 \| \| 52.435 \| 0.00714 \| 3.72E-05 \| 0.00107 \| 0.00014 \| 0.00014 \| 0.00783 \| 1.21E-06 \| 0.00375 \| 0.00646 \| 0.00679 \| \| 53.845 \| 0.00714 \| 3.72E-05 \| 0.00107 \| 0.00014 \| 0.00014 \| 0.00783 \| 1.21E-06 \| 0.00375 \| 0.00646 \| 0.00679 \| \| 55.29 \| 0.00714 \| 3.72E-05 \| 0.00107 \| 0.00014 \| 0.00014 \| 0.00783 \| 1.21E-06 \| 0.00375 \| 0.00646 \| 0.00679 \| \| 56.775 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 58.305 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 59.87 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 61.475 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 63.13 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 64.825 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 66.565 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 68.355 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 70.19 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 72.075 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 74.01 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 76 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 78.045 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 80.14 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 82.29 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 84.5 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 86.77 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 89.105 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 91.5 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| \| 4 \| 5 \| 4 \| 1 \| 8 \| 2 \| \|-------\|-------\|-------\|-------\|-------\|-------\|-------\| \| 93.955\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 96.48 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 99.08 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 101.75\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 104.5 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 107.3 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 110.15\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 113.1 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 116.15\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 119.3 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 122.5 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 125.75\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 129.15\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 132.65\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 136.2 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 139.85\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 143.6 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 147.45\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 151.4 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 155.45\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 159.65\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 163.95\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 168.35\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 172.9 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 177.55\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 182.3 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 187.2 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 192.25\| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| \| 197.4 \| 0.00716 \| 3.6E-05 \| 0.00108 \| 0.00014 \| 0.00785 \| 1E-06 \| 0.00386 \| 0.00645 \| 0.00678 \| Calculations for results presented in Figure 4.2, c=10 g/L Table B.4 Observed values of cumulative particle size distributions presented in Figure 4.2 for 6 different mixtures having the same concentration (c=10 g/L) \| Size \| sample1 \| sample2 \| sample3 \| sample4 \| sample5 \| sample6 \| Total \| \|------\|---------\|---------\|---------\|---------\|---------\|---------\|-------\| \| \| \| \| \| \| \| \| \| \| (μm) \| \| \| \| \| \| \| \| \|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\| \| <0.627\| 22.41 \| 22.73 \| 23.38 \| 22.95 \| 23.56 \| 23.14 \| 138.170\| \| 0.644 \| 5.6 \| 5.54 \| 5.78 \| 5.66 \| 5.9 \| 5.68 \| 34.160 \| \| 0.661 \| 5.73 \| 5.65 \| 5.9 \| 5.78 \| 6.02 \| 5.78 \| 34.860 \| \| 0.678 \| 6.61 \| 6.51 \| 6.76 \| 6.68 \| 6.93 \| 6.64 \| 40.130 \| \| 0.697 \| 6.74 \| 6.64 \| 6.86 \| 6.83 \| 7.04 \| 6.75 \| 40.860 \| \| 0.716 \| 7.89 \| 7.89 \| 8 \| 8.03 \| 8.28 \| 7.93 \| 40.160 \| \| 0.735 \| 8.28 \| 8.17 \| 8.43 \| 8.37 \| 8.6 \| 8.31 \| 50.160 \| \| 0.754 \| 8.95 \| 8.87 \| 9.1 \| 9 \| 9.32 \| 8.99 \| 54.230 \| \| 0.775 \| 10.16 \| 10.14 \| 10.44 \| 10.28 \| 10.64 \| 10.33 \| 61.990 \| \| 0.796 \| 10.35 \| 10.33 \| 10.63 \| 10.45 \| 10.86 \| 10.51 \| 63.130 \| \| 0.818 \| 11.58 \| 11.55 \| 11.83 \| 11.48 \| 11.98 \| 11.59 \| 69.700 \| \| 0.839 \| 12.1 \| 12.1 \| 12.41 \| 12.24 \| 12.76 \| 12.32 \| 71.920 \| \| 0.861 \| 13.07 \| 13.12 \| 13.36 \| 13.14 \| 13.71 \| 13.23 \| 79.630 \| \| 0.884 \| 13.3 \| 13.36 \| 13.65 \| 13.33 \| 13.97 \| 13.49 \| 81.100 \| \| 0.908 \| 14.11 \| 14.19 \| 14.46 \| 14.19 \| 14.84 \| 14.32 \| 86.250 \| \| 0.933 \| 14.73 \| 14.85 \| 15.29 \| 14.82 \| 15.56 \| 14.96 \| 90.210 \| \| 0.959 \| 15.88 \| 15.88 \| 15.86 \| 15.86 \| 15.97 \| 15.97 \| 96.260 \| \| 0.983 \| 16.78 \| 16.78 \| 16.76 \| 16.76 \| 17.59 \| 16.84 \| 101.830\| \| 1.01 \| 17.32 \| 17.51 \| 17.98 \| 17.42 \| 18.32 \| 17.53 \| 106.080\| \| 1.037 \| 18.17 \| 18.29 \| 18.79 \| 18.2 \| 19.14 \| 18.36 \| 110.950\| \| 1.065 \| 19.02 \| 19.07 \| 19.64 \| 19.03 \| 19.98 \| 19.21 \| 115.950\| \| 1.094 \| 20.22 \| 20.31 \| 21 \| 20.37 \| 21.23 \| 20.52 \| 123.650\| \| 1.123 \| 20.79 \| 21.07 \| 21.61 \| 21.11 \| 21.94 \| 21.19 \| 127.830\| \| 1.153 \| 21.73 \| 21.84 \| 22.41 \| 21.83 \| 22.68 \| 21.92 \| 132.410\| \| 1.184 \| 22.88 \| 22.97 \| 23.57 \| 22.97 \| 23.85 \| 23.12 \| 139.360\| \| 1.215 \| 23.65 \| 23.66 \| 24.29 \| 23.65 \| 24.63 \| 23.87 \| 143.750\| \| 1.248 \| 24.72 \| 24.83 \| 25.41 \| 24.69 \| 25.73 \| 24.95 \| 150.330\| \| 1.282 \| 25.64 \| 25.64 \| 26.24 \| 25.4 \| 26.59 \| 25.75 \| 155.320\| \| 1.315 \| 26.52 \| 26.56 \| 27.16 \| 26.31 \| 27.03 \| 26.73 \| 160.990\| \| 1.351 \| 27.59 \| 27.52 \| 28.29 \| 27.32 \| 28.48 \| 27.77 \| 166.070\| \| 1.388 \| 28.68 \| 28.57 \| 29.29 \| 28.3 \| 29.59 \| 28.72 \| 173.150\| \| 1.425 \| 29.6 \| 29.54 \| 30.27 \| 29.23 \| 30.54 \| 29.7 \| 178.880\| \| 1.464 \| 30.59 \| 30.55 \| 31.24 \| 30.09 \| 31.6 \| 30.67 \| 184.740\| \| 1.501 \| 31.6 \| 31.58 \| 32.28 \| 31.05 \| 32.53 \| 31.58 \| 190.620\| \| 1.543 \| 32.77 \| 32.77 \| 33.47 \| 32.15 \| 33.56 \| 32.72 \| 197.650\| \| 1.584 \| 33.77 \| 33.7 \| 34.41 \| 33.04 \| 34.47 \| 33.62 \| 203.010\| \| 1.627 \| 35 \| 34.81 \| 35.57 \| 34.1 \| 35.51 \| 34.79 \| 209.780\| \| 1.671 \| 36.15\| 35.95 \| 36.67 \| 35.21 \| 36.64 \| 35.91 \| 216.530\| \| 1.716 \| 37.14\| 36.9 \| 37.64 \| 36.14 \| 37.62 \| 36.92 \| 222.360\| \| 1.762 \| 38.2 \| 38.02 \| 38.85 \| 37.21 \| 38.83 \| 38.08 \| 229.160\| \| 1.809 \| 39.24\| 39.07 \| 39.81 \| 38.34 \| 39.89 \| 39.15 \| 235.600\| \| 1.858 \| 40.27\| 40.17 \| 40.9 \| 39.29 \| 40.92 \| 40.09 \| 241.640\| \| 1.908 \| 41.46\| 41.32 \| 42.14 \| 40.51 \| 42.07 \| 41.3 \| 248.800\| \| 1.959 \| 42.6 \| 42.39 \| 43.24 \| 41.63 \| 43.21 \| 42.31 \| 255.380\| \| 2.012 \| 43.58\| 43.31 \| 44.23 \| 42.59 \| 44.22 \| 43.31 \| 261.240\| \| 2.066 \| 44.73\| 44.27 \| 45.33 \| 43.59 \| 45.24 \| 44.39 \| 267.550\| \| 2.121 \| 45.7 \| 45.2 \| 46.49 \| 44.41 \| 46.16 \| 45.27 \| 272.060\| \| 2.178 \| 46.81\| 46.15 \| 47.72 \| 45.42 \| 47.24 \| 46.3 \| 279.120\| \| 2.237 \| 47.82\| 47.21 \| 48.2 \| 46.5 \| 48.3 \| 47.36 \| 285.390\| \| 2.297 \| 48.93\| 48.27 \| 49.26 \| 47.52 \| 49.33 \| 48.33 \| 291.640\| \| 2.358 \| 49.93\| 49.22 \| 50.33 \| 48.53 \| 50.3 \| 49.27 \| 297.580\| \| 2.421 \| 50.94\| 50.26 \| 51.29 \| 49.48 \| 51.23 \| 50.24 \| 303.570\| \| 2.486 \| 51.93\| 51.3 \| 52.51 \| 50.48 \| 52.41 \| 51.33 \| 310.000\| \| 2.553 \| 53.11\| 52.34 \| 53.68 \| 51.59 \| 53.54 \| 52.47 \| 316.730\| \| 2.622 \| 54.11\| 53.2 \| 54.81 \| 52.48 \| 54.53 \| 53.44 \| 322.570\| \| 2.693 \| 55.21\| 54.25 \| 55.93 \| 53.66 \| 55.52 \| 54.55 \| 329.120\| \| 2.765 \| 56.15\| 55.29 \| 56.96 \| 54.71 \| 56.46 \| 55.57 \| 335.140\| \| 2.839 \| 57.2 \| 56.41 \| 58 \| 55.88 \| 57.45 \| 56.75 \| 341.800\| \| 2.915 \| 58.29\| 57.44 \| 59.07 \| 56.91 \| 58.49 \| 57.77 \| 347.970\| \| 2.994 \| 59.27\| 58.4 \| 59.96 \| 57.99 \| 59.51 \| 58.69 \| 353.820\| \| 3.074 \| 60.2 \| 59.26 \| 60.92 \| 58.91 \| 60.55 \| 59.61 \| 359.450\| \| 3.157 \| 61.13\| 60.06 \| 61.83 \| 59.9 \| 61.46 \| 60.48 \| 364.860\| \| 3.241 \| 62.09\| 61.9 \| 62.72 \| 60.79 \| 62.36 \| 61.43 \| 370.290\| \| 3.328 \| 63.04\| 62.84 \| 63.8 \| 61.7 \| 63.28 \| 62.38 \| 375.970\| \| 3.418 \| 63.98\| 62.71 \| 64.54 \| 62.63 \| 64.23 \| 63.26 \| 381.350\| \| 3.51 \| 64.95\| 63.59 \| 65.45 \| 63.5 \| 65.15 \| 64.19 \| 386.830\| \| 3.604 \| 65.92\| 64.47 \| 66.36 \| 64.47 \| 66.1 \| 65.15 \| 392.470\| \| 3.701 \| 66.87\| 65.32 \| 67.37 \| 65.36 \| 67.02 \| 66.05 \| 397.990\| \| \| \| \| \| \| \| \| \| \|-----\|------\|------\|------\|------\|------\|------\|------\| \| 3.8 \| 67.74\| 66.18\| 68.27\| 66.29\| 67.95\| 66.96\| 403.390\| \| 3.902\| 68.72\| 67 \| 69.24\| 67.24\| 68.83\| 67.87\| 408.900\| \| 4.007\| 69.74\| 67.9 \| 70.23\| 68.18\| 69.84\| 68.81\| 414.700\| \| 4.115\| 70.7 \| 68.91\| 71.21\| 69.25\| 70.89\| 69.84\| 420.800\| \| 4.225\| 71.62\| 69.85\| 72.25\| 70.45\| 71.91\| 70.91\| 426.390\| \| 4.339\| 72.64\| 70.77\| 73.24\| 71.47\| 72.91\| 71.96\| 432.990\| \| 4.455\| 73.61\| 71.61\| 74.28\| 72.58\| 73.96\| 72.94\| 439.780\| \| 4.575\| 74.54\| 72.54\| 75.12\| 73.6 \| 74.83\| 74.06\| 444.690\| \| 4.698\| 75.45\| 73.41\| 76.06\| 74.59\| 75.74\| 75.11\| 450.360\| \| 4.824\| 76.38\| 74.25\| 77.06\| 75.63\| 76.64\| 76.1 \| 456.060\| \| 4.954\| 77.22\| 75.08\| 77.95\| 76.65\| 77.59\| 77.02\| 461.510\| \| 5.087\| 78.08\| 75.91\| 78.87\| 77.68\| 78.53\| 77.95\| 467.330\| \| 5.224\| 78.91\| 76.73\| 79.87\| 78.7 \| 79.45\| 78.88\| 472.530\| \| 5.364\| 79.76\| 77.61\| 80.83\| 79.72\| 80.39\| 79.82\| 478.130\| \| 5.508\| 80.59\| 78.49\| 81.72\| 80.53\| 81.3 \| 80.73\| 483.360\| \| 5.656\| 81.45\| 79.34\| 82.61\| 81.41\| 82.16\| 81.65\| 488.620\| \| 5.808\| 82.25\| 80.12\| 83.45\| 82.36\| 82.47\| 82.47\| 493.650\| \| 5.964\| 83.04\| 80.92\| 84.29\| 83.3 \| 83.38\| 83.35\| 498.540\| \| 6.124\| 83.85\| 81.66\| 85.09\| 84.09\| 84.63\| 84.17\| 503.420\| \| 6.289\| 84.51\| 82.38\| 85.87\| 84.89\| 85.34\| 84.97\| 507.960\| \| 6.458\| 85.25\| 83.14\| 86.58\| 85.78\| 86.07\| 85.78\| 512.600\| \| 6.631\| 85.93\| 83.89\| 87.32\| 86.58\| 86.78\| 86.56\| 517.060\| \| 6.809\| 86.61\| 84.63\| 87.97\| 87.39\| 87.51\| 87.25\| 521.380\| \| 6.992\| 87.31\| 85.37\| 88.63\| 88.13\| 87.65\| 87.93\| 525.540\| \| 7.18 \| 87.87\| 85.97\| 89.39\| 88.84\| 88.92\| 88.64\| 529.630\| \| 7.373\| 88.53\| 86.58\| 90.07\| 89.52\| 89.58\| 89.34\| 533.620\| \| 7.571\| 89.2 \| 87.16\| 90.66\| 90.11\| 90.24\| 89.96\| 537.330\| \| 7.774\| 89.72\| 87.79\| 91.2 \| 90.68\| 90.91\| 90.56\| 540.860\| \| 7.983\| 90.3 \| 88.4 \| 91.74\| 91.33\| 91.47\| 91.15\| 544.390\| \| 8.198\| 90.95\| 89.06\| 92.29\| 91.89\| 91.96\| 91.74\| 547.660\| \| 8.418\| 91.38\| 89.49\| 92.78\| 92.49\| 92.53\| 92.21\| 550.880\| \| 8.644\| 91.91\| 90.04\| 93.26\| 92.99\| 93.05\| 92.75\| 554.000\| \| 8.877\| 92.42\| 90.57\| 93.77\| 93.44\| 93.53\| 93.25\| 556.980\| \| 9.115\| 92.94\| 91.06\| 94.17\| 93.97\| 94.03\| 93.72\| 559.890\| \| 9.36 \| 93.37\| 91.57\| 94.61\| 94.44\| 94.45\| 94.24\| 562.680\| \| 9.611\| 93.79\| 92.01\| 95.04\| 94.84\| 94.88\| 94.65\| 565.110\| \| 9.869\| 94.18\| 92.46\| 95.43\| 95.22\| 95.23\| 95.04\| 567.560\| \| 10.135\| 94.56\| 92.9 \| 95.83\| 95.58\| 95.6 \| 95.42\| 569.890\| \| 10.405\| 94.93\| 93.31\| 96.13\| 95.92\| 95.92\| 95.83\| 572.040\| \| 10.685\| 95.31\| 93.74\| 96.51\| 96.22\| 96.26\| 96.14\| 574.180\| \| 10.975\| 95.65\| 94.12\| 96.86\| 96.53\| 96.57\| 96.48\| 576.120\| \| 11.27 \| 95.92\| 94.52\| 97.03\| 96.8 \| 96.74\| 96.79\| 578.090\| \| 11.57 \| 96.21\| 94.89\| 97.34\| 97.03\| 97.1 \| 97.09\| 579.660\| \| 11.88 \| 96.5 \| 95.22\| 97.53\| 97.31\| 97.36\| 97.32\| 581.240\| \| 12.2 \| 96.74\| 95.52\| 97.75\| 97.52\| 97.63\| 97.58\| 582.740\| \| 12.525\| 96.98\| 95.8 \| 97.95\| 97.74\| 97.84\| 97.82\| 584.130\| \| 12.865\| 97.22\| 96.13\| 98.16\| 97.97\| 98.04\| 98.02\| 585.510\| \| 13.21 \| 97.42\| 96.39\| 98.35\| 98.15\| 98.19\| 98.12\| 586.800\| \| 13.57 \| 97.65\| 96.62\| 98.52\| 98.3 \| 98.35\| 98.4 \| 587.840\| \| 13.93 \| 97.85\| 96.85\| 98.65\| 98.43\| 98.51\| 98.56\| 588.850\| \| 14.3 \| 98.04\| 97.07\| 98.79\| 98.59\| 98.67\| 98.71\| 589.870\| \| 14.685\| 98.19\| 97.3 \| 98.94\| 98.71\| 98.8 \| 98.8 \| 590.740\| \| 15.08 \| 98.34\| 97.52\| 99.08\| 98.86\| 98.92\| 98.93\| 591.600\| \| 15.485\| 98.49\| 97.71\| 99.16\| 98.98\| 99.03\| 98.99\| 592.570\| \| 15.905\| 98.6 \| 97.92\| 99.23\| 99.08\| 99.13\| 99.09\| 593.050\| \| 16.335\| 98.73\| 98.08\| 99.32\| 99.19\| 99.23\| 99.18\| 593.730\| \| 16.77 \| 98.86\| 98.29\| 99.4 \| 99.26\| 99.32\| 99.24\| 594.370\| \| 17.22 \| 98.97\| 98.45\| 99.47\| 99.32\| 99.39\| 99.31\| 594.910\| \| 17.65 \| 99.07\| 98.58\| 99.54\| 99.38\| 99.44\| 99.41\| 595.790\| \| 18.16 \| 99.14\| 98.69\| 99.56\| 99.43\| 99.52\| 99.47\| 595.810\| \| 18.645\| 99.23\| 98.79\| 99.61\| 99.49\| 99.56\| 99.51\| 596.190\| \| 19.145\| 99.31\| 98.89\| 99.67\| 99.55\| 99.59\| 99.57\| 596.580\| \| 19.66 \| 99.39\| 99 \| 99.7 \| 99.58\| 99.65\| 99.62\| 596.940\| \| 20.19 \| 99.44\| 99.1 \| 99.75\| 99.64\| 99.69\| 99.66\| 597.280\| \| 20.735\| 99.49\| 99.19\| 99.87\| 99.65\| 99.7 \| 99.67\| 597.640\| \| 21.29 \| 99.55\| 99.27\| 99.8 \| 99.69\| 99.77\| 99.73\| 597.810\| \| 21.86 \| 99.6 \| 99.33\| 99.83\| 99.73\| 99.78\| 99.77\| 598.040\| \| 22.45 \| 99.64\| 99.39\| 99.84\| 99.76\| 99.81\| 99.8 \| 598.240\| \| 23.055\| 99.7 \| 99.46\| 99.85\| 99.8 \| 99.84\| 99.82\| 598.470\| \| \| \| \| \| \| \| \| \| \|---\|-----\|-----\|-----\|-----\|-----\|-----\|-----\| \| 23.675 \| 99.72 \| 99.52 \| 99.87 \| 99.82 \| 99.86 \| 99.83 \| 598.620 \| \| 24.31 \| 99.75 \| 99.55 \| 99.9 \| 99.83 \| 99.88 \| 99.85 \| 598.760 \| \| 24.96 \| 99.77 \| 99.62 \| 99.91 \| 99.85 \| 99.89 \| 99.86 \| 598.900 \| \| 25.63 \| 99.8 \| 99.66 \| 99.92 \| 99.87 \| 99.91 \| 99.88 \| 599.040 \| \| 26.32 \| 99.82 \| 99.7 \| 99.93 \| 99.89 \| 99.92 \| 99.89 \| 599.150 \| \| 27.01 \| 99.83 \| 99.73 \| 99.95 \| 99.91 \| 99.93 \| 99.9 \| 599.250 \| \| 27.755 \| 99.85 \| 99.75 \| 99.96 \| 99.92 \| 99.95 \| 99.92 \| 599.360 \| \| 28.5 \| 99.87 \| 99.77 \| 99.96 \| 99.94 \| 99.95 \| 99.93 \| 599.420 \| \| 29.265 \| 99.89 \| 99.82 \| 99.97 \| 99.94 \| 99.96 \| 99.94 \| 599.520 \| \| 30.03 \| 99.9 \| 99.84 \| 99.97 \| 99.94 \| 99.97 \| 99.94 \| 599.560 \| \| 30.86 \| 99.92 \| 99.86 \| 99.97 \| 99.95 \| 99.97 \| 99.94 \| 599.610 \| \| 31.69 \| 99.93 \| 99.88 \| 99.98 \| 99.95 \| 99.97 \| 99.95 \| 599.650 \| \| 32.54 \| 99.96 \| 99.89 \| 99.98 \| 99.96 \| 99.97 \| 99.97 \| 599.710 \| \| 33.415 \| 99.96 \| 99.91 \| 99.98 \| 99.96 \| 99.98 \| 99.98 \| 599.770 \| \| 34.31 \| 99.97 \| 99.92 \| 99.98 \| 99.97 \| 99.99 \| 99.98 \| 599.810 \| \| 35.23 \| 99.97 \| 99.92 \| 99.99 \| 99.99 \| 99.99 \| 99.99 \| 599.850 \| \| 36.18 \| 99.98 \| 99.93 \| 99.99 \| 99.99 \| 99.99 \| 100 \| 599.880 \| \| 37.15 \| 99.99 \| 99.94 \| 99.99 \| 99.99 \| 100 \| 100 \| 599.900 \| \| 38.145 \| 99.98 \| 99.95 \| 99.99 \| 99.99 \| 99.99 \| 100 \| 599.900 \| \| 39.17 \| 99.98 \| 99.96 \| 100 \| 99.99 \| 100 \| 100 \| 599.930 \| \| 40.225 \| 99.99 \| 99.96 \| 100 \| 100 \| 100 \| 100 \| 599.950 \| \| 41.305 \| 99.99 \| 99.97 \| 100 \| 100 \| 100 \| 100 \| 599.960 \| \| 42.415 \| 99.99 \| 99.98 \| 100 \| 100 \| 100 \| 100 \| 599.970 \| \| 43.535 \| 99.99 \| 99.98 \| 100 \| 100 \| 100 \| 100 \| 599.970 \| \| 44.725 \| 99.99 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.980 \| \| 45.93 \| 99.99 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.980 \| \| 47.165 \| 99.99 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.980 \| \| 48.43 \| 99.99 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.980 \| \| 49.73 \| 100 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.990 \| \| 51.065 \| 100 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.990 \| \| 52.435 \| 100 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.990 \| \| 53.845 \| 100 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.990 \| \| 55.29 \| 100 \| 99.99 \| 100 \| 100 \| 100 \| 100 \| 599.990 \| \| 56.775 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 58.305 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 59.87 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 61.475 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 63.13 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 64.825 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 66.565 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 68.355 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 70.19 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 72.075 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 74.01 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 76 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 78.045 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 80.14 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 82.29 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 84.5 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 86.77 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 89.105 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 91.5 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 93.955 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 96.38 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 99.08 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 101.75 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 104.5 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 107.3 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 110.15 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 113.1 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 116.15 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 119.3 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 122.5 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 125.75 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 129.1 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 132.65 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 136.2 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 139.85 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| 143.6 \| 100 \| 100 \| 100 \| 100 \| 100 \| 100 \| 600.000 \| \| Size (µm) \| sample1 \| sample2 \| sample3 \| sample4 \| sample5 \| sample6 \| \|----------\|----------\|----------\|----------\|----------\|----------\|----------\| \| <0.627 \| 0.015903 \| 0.000565 \| 0.002196 \| 5.63E-05 \| 0.007801 \| 0.00046 \| \| 0.644 \| 0.001425 \| 0.002053 \| 0.000537 \| 9.19E-05 \| 0.00568 \| 4.22E-05 \| \| 0.661 \| 0.001011 \| 0.002231 \| 0.000579 \| 6.43E-05 \| 0.00574 \| 0.000178 \| \| 0.678 \| 0.000929 \| 0.002453 \| 0.000623 \| 6.23E-05 \| 0.006003 \| 0.000587 \| \| 0.697 \| 0.000641 \| 0.001971 \| 2.35E-05 \| 0.000156 \| 0.005754 \| 0.000575 \| \| 0.716 \| 0.000295 \| 0.009898 \| 0.000342 \| 2.68E-07 \| 0.004918 \| 0.001684 \| \| 0.735 \| 0.000676 \| 0.001823 \| 6.96E-05 \| 7.72E-05 \| 0.00482 \| 0.000338 \| \| 0.754 \| 0.000764 \| 0.001025 \| 1.62E-05 \| 5.22E-05 \| 0.006329 \| 0.000296 \| \| 0.775 \| 0.002658 \| 0.001155 \| 0.000257 \| 0.000103 \| 0.006533 \| 3.03E-06 \| \| 0.796 \| 0.000787 \| 0.000903 \| 0.000333 \| 0.000104 \| 0.004729 \| 2.37E-05 \| \| 0.817 \| 0.002649 \| 0.001683 \| 2.13E-06 \| 0.000316 \| 0.010279 \| 4.96E-05 \| \| 0.839 \| 0.00368 \| 0.001202 \| 4.08E-05 \| 0.000267 \| 0.011231 \| 1.78E-06 \| \| 0.861 \| 0.002837 \| 0.000155 \| 1.82E-05 \| 0.000868 \| 0.010646 \| 0.000164 \| \| 0.884 \| 0.003228 \| 0.000174 \| 0.000258 \| 0.00194 \| 0.011236 \| 7.48E-05 \| \| 0.908 \| 0.004585 \| 0.000341 \| 0.001479 \| 0.001752 \| 0.010985 \| 0.000254 \| \| 0.933 \| 0.006522 \| 0.000248 \| 0.001401 \| 0.001748 \| 0.010225 \| 0.000343 \| \| 0.958 \| 0.005684 \| 0.000428 \| 0.002476 \| 0.002542 \| 0.016321 \| 0.001014 \| \| 0.983 \| 0.008151 \| 0.000183 \| 0.002471 \| 0.001922 \| 0.017076 \| 0.001124 \| \| 1.01 \| 0.006923 \| 4.54E-05 \| 0.002321 \| 0.002932 \| 0.017528 \| 0.001389 \| \| 1.037 \| 0.005232 \| 0.000155 \| 0.002087 \| 0.003596 \| 0.017034 \| 0.001014 \| \| 1.065 \| 0.004352 \| 0.000522 \| 0.001485 \| 0.00348 \| 0.016462 \| 0.000774 \| \| 1.094 \| 0.004878 \| 0.000266 \| 0.001749 \| 0.00383 \| 0.01666 \| 0.000499 \| \| 1.123 \| 0.006522 \| 0.000195 \| 0.001654 \| 0.001141 \| 0.012934 \| 0.000711 \| \| 1.153 \| 0.004805 \| 0.000102 \| 0.002196 \| 0.001775 \| 0.011698 \| 0.001113 \| \| 1.184 \| 0.004783 \| 0.000215 \| 0.001999 \| 0.001974 \| 0.011391 \| 0.000574 \| \| 1.215 \| 0.003621 \| 0.000474 \| 0.001667 \| 0.00292 \| 0.013052 \| 0.000396 \| \| 1.248 \| 0.004101 \| 2.33E-05 \| 0.001881 \| 0.004066 \| 0.012403 \| 0.000523 \| \| 1.282 \| 0.004145 \| 1.10E-05 \| 0.003063 \| 0.00438 \| 0.013851 \| 0.000581 \| \| 1.316 \| 0.002578 \| 2.06E-05 \| 0.00241 \| 0.007206 \| 0.011127 \| 0.00023 \| \| 1.351 \| 0.001775 \| 0.000263 \| 0.003416 \| 0.007523 \| 0.009767 \| 0.000171 \| \| Value \| Value \| Value \| Value \| Value \| Value \| \|-------\|-------\|-------\|-------\|-------\|-------\| \| 53.845\| 3.56E-05\| 0.00635\| 0.002968\| 0.000345\| 0.002128\| 1.32E-05\| \| 55.29 \| 3.56E-05\| 0.00635\| 0.002968\| 0.000345\| 0.002128\| 1.32E-05\| \| 56.775\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 58.305\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 59.87 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 61.475\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 63.13 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 64.825\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 66.565\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 68.355\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 70.19 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 72.075\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 74.01 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 76 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 78.045\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 80.14 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 82.29 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 84.45 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 86.77 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 89.105\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 91.5 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 93.955\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 96.48 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 99.08 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 101.75\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 104.5 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 107.3 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 110.15\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 113.1 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 116.15\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 119.3 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 122.5 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 125.75\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 129.15\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 132.65\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 136.2 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 139.85\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 143.6 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 147.45\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 151.4 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 155.45\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 159.65\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 163.95\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 168.35\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 172.9 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 177.55\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 182.3 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 187.2 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 192.25\| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| \| 197.4 \| 3.37E-05\| 0.006484\| 0.002987\| 0.000339\| 0.002143\| 1.44E-05\| Appendix C: Effect of FPIA mixer speed on kaolinite PSD Concentration: 20 g/L Figure C.1 Effect of FPIA mixer speed on the measured PSD (c=20 g/L, RPM=50, 300) Figure C.2 Effect of FPIA mixer speed on the measured PSD (c=20 g/L, RPM=300, 550) Figure C.3 Effect of FPIA mixer speed on the measured PSD (c=20 g/L RPM=550, 700) Figure C.4 Effect of FPIA mixer speed on the measured PSD (c=20 g/L RPM=50, 300, 550, 700) Figure C.5 Effect of RPM target on the cumulative particle size distribution (c=20 g/L) Concentration: 40 g/L Figure C.6 Effect of FPIA mixer speed on the measured PSD (c=40 g/L, RPM=50, 300) Figure C.7 Effect of FPIA mixer speed on the measured PSD (c=40 g/L, RPM=300, 550) Figure C.8 Effect of FPIA mixer speed on the measured PSD (c=40 g/L, RPM=550, 700) Figure C.9 Effect of FPIA mixer speed on the measured PSD (c=40 g/L, RPM=50, 300, 550, 700) Figure C.10 Effect of RPM target on the cumulative particle size distribution (c=40 g/L) Appendix D: Effect of sonication time- Comparison of particle size distributions Concentration: 40 g/L Figure D.1 Effect of sonication time on the kaolinite PSD: c=40 g/L; pH~4.6; Sonication amplitude: 75% Figure D.2 Effect of sonication time on the kaolinite PSD: c=40 g/L; pH~4.6; Sonication amplitude: 50% Concentration: 20 g/L Figure D.3 Effect of sonication time on the kaolinite PSD: c=20 g/L; pH~4.6; Sonication amplitude: 75% Figure D.4 Effect of sonication time on the kaolinite PSD: c=20 g/L; pH~4.6; Sonication amplitude: 50% Concentration: 10 g/L Figure D.5 Effect of sonication time on the kaolinite PSD: c=10 g/L; pH~4.6; Sonication amplitude: 75% Figure D.6 Effect of sonication time on the kaolinite PSD: c=10 g/L; pH~4.6; Sonication amplitude: 50% Appendix E: Effect of sonication time- Comparison of populations of primary particles, flocs, and aggregates Amplitude: 75% Figure E.1 Proportion of the dispersed phase population of primary particles, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 75% Figure E.2 Proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 75% Figure E.3 Proportion of the dispersed phase population of aggregates, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 75% Amplitude: 50% Figure E.4 Proportion of the dispersed phase population of primary particles, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 50% Figure E.5 Proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 50% Figure E.6 Proportion of the dispersed phase population of aggregates, expressed in %, as a function of sonication time, for sample concentrations of 10, 20, and 40 g/L. Sonication amplitude: 50% Appendix F: Effect of sonication time- Evaluation of the Floc Reduction Ratio (FRR) Amplitude: 75% Figure F.1 Floc reduction ratio (FRR) at each sonication time: c=10, 20, and 40 g/L; Sonication amplitude: 75% Amplitude: 50% Figure F.2 Floc reduction ratio (FRR) at each sonication time: c=10, 20, and 40 g/L; Sonication amplitude: 50% Appendix G: Laser diffraction method Concentration: 40 g/L Figure G.1 Kaolinite PSD after different sonication times measured by Malvern Mastersizer c=40 g/L, Sonication times: 0, 3, 10, and 20 minutes, Sonication amplitude: 100% Figure G.2 Kaolinite PSD after different sonication times measured by Malvern Mastersizer c=40 g/L, Sonication times: 0, 20, 30, and 40 minutes, Sonication amplitude: 100% Figure G.3 Kaolinite PSD after different sonication times measured by Malvern Mastersizer $c=40 \text{ g/L}$, Sonication times: 0, 40, 50, and 60 minutes, Sonication amplitude: 100% Concentration: 10 g/L Figure G.4 Kaolinite PSD after different sonication times measured by Malvern Mastersizer $c=10 \text{ g/L}$, Sonication times: 0, 3, 10, and 20 minutes, Sonication amplitude: 100% Figure G.5 Kaolinite PSD after different sonication times measured by Malvern Mastersizer $c=10 \text{ g/L}$, Sonication times: 0, 20, 30, and 40 minutes, Sonication amplitude: 100% Figure G.6 Kaolinite PSD after different sonication times measured by Malvern Mastersizer $c=10 \text{ g/L}$, Sonication times: 0, 40, 50, and 60 minutes, Sonication amplitude: 100% Figure G.7 Kaolinite PSD after different sonication times measured by Malvern Mastersizer; $c=10$ g/L; Sonication times: 0, 3, 10, 20, 30, 40, 50, and 60 minutes; Amplitude: 100% Figure G.8 Sauter mean diameter ($d_{32}$) of kaolinite sample at different sonication times measured by Malvern Mastersizer software; $c=10$ g/L; Amplitude: 100% Appendix H: Cryogenic SEM studies Figure H.1 Cryo-SEM image of non-sonicated kaolinite sample; sample (2-1); c=10 g/L, 1000X Figure H.2 Cryo-SEM image of sonicated kaolinite sample; sample (2-2); c=10 g/L; 1000X; sonication time: 30 minutes; amplitude: 100% Figure H.3 Cryo-SEM image of non-sonicated kaolinite sample; sample (2-1); c=10 g/L, 2000X Figure H.4 Cryo-SEM image of sonicated kaolinite sample; sample (2-2); c=10 g/L; 2000X; sonication time: 30 minutes; amplitude: 100% Figure H.5 Sample PSD measured by FPLA; Sample (2-1) and (2-2); c=10 g/L; Sonication time: 30 minutes; amplitude: 100% Appendix I: Effect of sonication amplitude on the kaolinite PSD Concentration: 40 g/L Figure I.1 Effect of sonication amplitude on the kaolinite PSD: c=40 g/L, Amplitude: 100% Figure I.2 Effect of sonication amplitude on the kaolinite PSD: c=40 g/L, Amplitude: 75% Figure 1.3 Effect of sonication amplitude on the kaolinite PSD: $c=40$ g/L, Amplitude: 50% Figure 1.4 Effect of sonication amplitude on the percentage of the proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, $c=40$ g/L sonication amplitudes: 50%, 75%, 100% Concentration: 20 g/L Figure I.5 Effect of sonication amplitude on the kaolinite PSD: c=20 g/L, Amplitude: 100% Figure I.6 Effect of sonication amplitude on the kaolinite PSD: c=20 g/L, Amplitude: 75% Figure I.7 Effect of sonication amplitude on the kaolinite PSD: $c=20$ g/L, Amplitude: 50% Figure I.8 Effect of sonication amplitude on the kaolinite PSD: $c=20$ g/L, Amplitude: 50%, 75%, and 100% Figure I.9 Effect of sonication amplitude on the percentage of the proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, $c=20$ g/L sonication amplitudes: 50%, 75%, 100% Figure I.10 Effect of sonication amplitude on the floc reduction ratio (FRR): $c=20$ g/L Concentration: 10 g/L Figure I.11 Effect of sonication amplitude on the kaolinite PSD: c=10 g/L, Amplitude: 100% Figure I.12 Effect of sonication amplitude on the kaolinite PSD: c=10 g/L, Amplitude: 75% Figure I.13 Effect of sonication amplitude on the kaolinite PSD: $c=10 \text{ g/L}$, Amplitude: 50% Figure I.14 Effect of sonication amplitude on the kaolinite PSD: $c=10 \text{ g/L}$, Amplitude: 50%, 75%, and 100% Figure 1.15 Effect of sonication amplitude on the percentage of the proportion of the dispersed phase population of flocs, expressed in %, as a function of sonication time, $c=10$ g/L sonication amplitudes: 50%, 75%, 100% Figure 1.16 Effect of sonication amplitude on the floc reduction ratio (FRR): $c=10$ g/L Appendix J: Case study I: effect of sample pH Figure J.1 (a)-(c) Influence of pH on the sonication effect (t=20 minutes, c= 40 g/L); (a) pH=4.6; (b); pH=8.2; (c);pH=11.4; Sonication amplitude: 100% Figure J.2 (a)-(c) Influence of pH on the sonication effect (t=30 minutes, c= 40 g/L); (a) pH=4.6; (b): pH=8.2; (c):pH=11.4; Sonication amplitude: 100% Appendix K: Case study II: effect of flocculant addition Figure K.1 Effect of sonication on the non-flocculated kaolinite sample: $c=20$ g/L; sonication time: 5 minutes; amplitude: 100% Figure K.2 Effect of sonication on the flocculated kaolinite sample: $c=20$ g/L; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; sonication time: 5 minutes; sonication amplitude: 100% Figure K.3 Effect of sonication on the non-flocculated kaolinite sample: $c=20$ g/L; sonication time: 30 minutes; amplitude: 100% Figure K.4 Effect of sonication on the flocculated kaolinite sample: $c=20$ g/L; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; sonication time: 30 minutes; sonication amplitude: 100% Figure K.5 Effect of sonication on the non-flocculated kaolinite sample: $c=20$ g/L; sonication time: 60 minutes; amplitude: 100% Figure K.6 Effect of sonication on the flocculated kaolinite sample: $c=20$ g/L; $\text{CaCl}_2$ to kaolinite mass ratio = 0.1; sonication time: 60 minutes; sonication amplitude: 100%	243d8a73-aeb7-4502-8c4a-ddb6c012157e	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	296,195
Petit dernier de nos essais de sorbets aromatiques avec ma nièce Roro26. Celui-là serait fait avec sa fleur préférée : la rose ! C'est très simple, très rafraichissant mais attention, cela a du goût ! Ingrédients (pour environ 75cl) : * 1/2L d'eau * 120g de sucre en poudre * 3 ou 4 cuillères à soupe d'eau de rose * 5 à 6 gouttes de colorant alimentaire rouge (facultatif) Préparation : Faire chauffer l'eau et le sucre dans une casserole. Porter à ébullition et laisser bouillir 2 minutes. Quand cela bout, arrêter le feu. Laisser refroidir un peu avant d'incorporer l'eau de rose et le colorant alimentaire. Laisser ensuite dans le frigo toute une nuit. Le lendemain, verser dans la sorbetière. Laisser turbiner un cycle de 20 à 30 minutes. Placer au congélateur quelques heures afin de durcir le sorbet. Sortir quelques minutes avant la dégustation pour obtenir un sorbet savoureux. Décorer avec des fleurs de rose. Astuces : Si vous aimez le goût encore plus intense de la rose, vous pouvez augmenter la dose d'eau de rose et laisser plus de temps infuser.	<urn:uuid:5901b4cc-d2b3-4b98-94d9-95a5fb7bedb7>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	1,078
FINN MOLLOY completed the Mizuno 10K 00:33:12 Official Time 2 Overall Placing MU20 Category 2 Category Placing Michael Jacques Event Manager 00:33:12 (Net time) Sunday 30th June 2019 Full race results at www.wellingtonmarathon.kiwi	becd2dc4-1f54-4f0d-b92b-6a454af4f264	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	236
CDMX, 29 de enero, 2021. Dr. Oscar Lozano Carrillo Rector de la Unidad Azcapotzalco de la Universidad Autónoma Metropolitana PRESENTE Por este medio expreso a usted mi aceptación para formar parte de la Comisión Dictaminadora Divisional de Ciencias Básicas e Ingeniería. Agradezco la atención que me brinde. Atentamente, Dra. Georgina María Guadalupe Pulido Rodríguez email@example.com Teléfono celular: 5554044431	<urn:uuid:4298d335-e1da-41e9-85af-c6c2cff4d7fc>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	420
Openbare Werken - Evenementen - Aanvullend tijdelijk politiereglement naar aanleiding van Zilleghem Folk op 28, 29 en 30 juli 2017 - beslissing Het college van burgemeester en schepenen beslist op basis van het volgende: Wettelijk kader - wat betreffende de politie van het wegverkeer, gecoördineerd bij het koninklijk besluit van 16 maart 1968 - koninklijk besluit van 1 december 1975 houdende het algemeen reglement op de politie van het wegverkeer - ministerieel besluit van 11 oktober 1976 waarbij de minimum afmetingen en de bijzondere plaatsingsvoorwaarden van de verkeerstekens wordt bepaald - artikel 130bis van de nieuwe gemeentewet Aanleiding -- aanvraag van de vzw Zilleghem Folk om het folkfestival ‘Zilleghem Folk’ te mogen organiseren op 28, 29 en 30 juli 2017 in het Kasteel van Loppem, Steenbrugsestraat 26 Visum - 2017/OO/ Motivering -- met het oog op het voorkomen van ongevallen op het grondgebied van de gemeente, in het belang van de weggebruikers, dienen bijzondere voorzorgsmaatregelen getroffen te worden, bestaande uit zekere beperkingen van het wegverkeer - de gemeente dient in te staan voor een veilig verkeer binnen de gemeente - naar aanleiding van de bedoelde manifestatie zijn bijzondere verkeersmaatregelen vereist met het oog op de veiligheid van de weggebruikers en met het oog op een vlot verloop van het normale verkeer Dossierstukken - aanvraag - brief technische dienst Besluit Artikel 1.- Parkeerverbod: Van 28 juli om 08.00 uur tot 31 juli 2017 om 02.00 uur zal het verboden zijn te parkeren: - in de Steenbrugsestraat – weg naar Kasteel van Loppem (nummers 26, 28, 30) Dit verbod wordt aangeduid door de verkeersborden “E1” met onderborden “van 28 juli om 08.00 uur tot 31 juli 2017 om 02.00” Artikel 2.- Verbod voor alle verkeer: Van 28 juli om 08.00 uur tot 31 juli 2017 om 02.00 uur wordt een verbod voor alle verkeer, uitgezonderd artiesten, organisatoren en bewoners, ingevoerd in de volgende straten: - in de Steenbrugsestraat – weg naar Kasteel van Loppem (nummers 26, 28, 30) Dit verbod wordt aangeduid met de borden “C3” met onderbord ‘uitgezonderd artiesten, organisatoren en bewoners’ Artikel 3.- Snelheidsbeperking: Van 28 juli om 08.00 uur tot 31 juli 2017 om 02.00 uur wordt een snelheidsbeperking van 50 km/uur ingevoerd in de Steenbrugsestraat, in het gedeelte tussen de Oostkampse baan en het begin van de bebouwde kom. Dit wordt aangeduid met de verkeersborden ‘C43’ (50km/u). Artikel 4. - De organisatie staat in voor het plaatsen van de nodige signalisatie. Toezicht zal worden gehouden door de politie. Onmiddellijk na de manifestatie dient de signalisatie door de inrichters te worden weggenomen en wordt deze ter beschikking gehouden van de technische dienst. Artikel 5. - De organisatie voorziet de nodige seingevers om de algemene veiligheid te vrijwaren en houdt zich eraan de bewoners tijdig te verwittigen van de gewijzigde verkeerssituatie. Artikel 6.- Overtrledingen op dit reglement worden bestraft met politiestraffen.	<urn:uuid:85e7052d-80d2-48c5-bbc0-567f89aba67e>	HuggingFaceFW/finepdfs/tree/main/data/nld_Latn/train	finepdfs	nld_Latn	3,047
EPD – Environmental Product Declaration FCK 30 MPA BR.1 ABAT 10+-2 BY VOTORANTIM CIMENTOS Registration number: S-P-00896 Published on 20-06-2016, valid until 20-06-2021 CONCRETE FCK 30 MPA BR.1 10+-2 1. COMPANY Votorantim Cimentos is the market leader in cement in Brazil and the eighth largest global producer in terms of installed capacity, according to the Global Cement Report 2013 data. The company is part of the Votorantim Group and is present in 14 countries through the South America, North America, Europe, Asia and Africa. It is a large industry that produces cement, concrete, aggregates and complementary products such as mortar and lime. Engemix, our concrete business, is one of the biggest names in the segment in Brazil; we are present in the country's main projects. Standing out in the fabrication of dosed concrete in central and operating with our centrals spread across the country, offering the best solutions, products and services. Votorantim Cimentos has 23 units certified in ISO 9001 (Quality Management System), 10 units certified in ISO 14001 (Environmental Management System), 6 units certified in OHSAS 18001 (Occupational Health and Safety), 1 unit certified in ISO 50001 (Energy Management), 1 unit certified in SA 8000(Social Accountability), and other certifications such: Greenguard, ECO and Energy Star (Votorantim Cimentos Integrated Report, 2012). The company is in constant development in order to guarantee the sustainable practices (one of the 4 pillars of the Votorantim Cimentos) and has a commitment to certify, in ISO 14001, 100% of its units by 2020. 2. PRODUCT The concrete FCK 30 MPA BR.1 ABAT 10+-2 is used for works subject to aggressive and humid environments and marine works. It is recommended for plain concrete, reinforced or machined, concrete structures in general, foundations, piles, underground galleries, cement mortar and coating, lean concrete for passenger and coating. It can be integrated in the following products: [x] Reinforced mortar [x] Mortars and concrete to aggressive environments (such as seawater and sewage) [x] Coating and bricklaying mortar [x] Mortar for the laying of tiles [x] Reinforced concrete with structural function 2.1. FUNCTIONAL UNIT AND STUDIED SYSTEM The life cycle assessment is based on the WBCSD-CSI Tool for concrete and cement EPDs, version 1.4, dated 08/11/2017 (thereafter referred to as "the tool"), verified as compliant in accordance with the PCRs (PCR 2012:01 Construction products and Construction services v.2.2, PCR 2013:02 Concrete v.1.02, PCR 2010:09 Cement v.2.1., hereafter the PCR) and the General Programme Instructions (GPI 2.5) for the International EPD® System. This tool may be accessed at the following address: https://concrete-epd-tool.org/. The functional unit is 1 cubic meter of concrete, defined in accordance with the tool. The Reference Service Life (RSL) is not specified. The following figure shows the studied system, split between 3 categories: A1 raw material supply, A2 transport and A3 core processes. 2.2. LIFE CYCLE STAGES SYSTEM BOUNDARIES The system boundaries are presented in the following figure. UPSTREAM PROCESSES: RAW MATERIAL ACQUISITION AND REFINEMENT Cement, aggregates (sand and gravel), and additives are produced on other sites and then transported CORE PROCESSES: CONCRETE PRODUCTION Input. 1. The concrete is produced by mixing cement, aggregates (sand and gravel), water and additives the most used is a plasticizer that, besides giving plasticity to the mixture, delays the onset of the concrete handhold, allowing their delivery within two hours and a half. The receipt of the materials that compound the concrete is carried out in the central ordinance by a person who is trained in the company's procedures. The material is checked and only then discharged to respective storage sites. The incoming materials are tested in the Quality Control Laboratory, according to the technical standards and operational procedures of the company. Aggregates storage and transport to the hopper .2. The raw materials, sand, gravel and rubber are stocked in aggregate bays, and then the wheel loader carries the aggregate to the hopper, which supplies the aggregate cash. All the raw materials have their own box, and an automated system alerts when one of the boxes has low inventory and needs to be replenished. Loading station [3] The materials that compound the concrete are separated and weighed in the aggregate box and transported by conveyor to the loading station, which are inserted into the concrete mixer. The water and the additive are also added, as well as cement that falling from the silos that are located just above. This entire process is automated and controlled by the control room. After this, the concrete is mixed for about ten minutes. Output [4] With the concrete mixed and ready to be delivered, the mixer goes to the concierge where it is placed the seal – guarantee for the costumer that the truck left the central and reached the delivery place without being misplaced and be given the invoice correctly. 3. CONTENT DECLARATION 4. ENVIRONMENTAL PERFORMANCE-RELATED INFORMATION The cradle-to-gate life cycle stages are broken down into 3 life cycle stages using terminology from EN 15804: [x] A1: raw material extraction and processing, processing of secondary material input [x] A2: transport to the manufacturer [x] A3: manufacturing, including impacts from direct energy generation and waste disposal This environmental performance-related information is representative of concrete production in 2016 calculated with the WBCSD-CSI Tool for concrete and cement EPDs. Additional information on the impact calculation are available in the tool documentation (WBCSD CSI 2015). In agreement with the PCR, the environmental impact indicators are calculated using characterization factors from the latest CML baseline indicators from the Institute of Environmental Sciences, Faculty of Science, University of Leiden, Netherlands (CML 2001 v4.21). CEN standard EN 15804 served as the core PCR. EPDs of construction products may not be comparable if they do not comply with the requirements of comparability set in EN 15804. 4.1. USE OF RESOURCES 4.2. POTENTIAL ENVIRONMENTAL IMPACTS 4.3. WASTE PRODUCTION *The contribution of activities situated upstream of the clinker manufacturing are not included in the results. 4.4. OTHER ENVIRONMENTAL INDICATORS 5. ADDITIONAL INFORMATION The production of FCK 30 MPA BR.1 ABAT 10+-2 is in line with Votorantim Cimentos vision, which includes Customer Focus, Empowered People, Best in Class Operations and Sustainable Practices. We believe that cement production must use clean technologies that constantly improve natural resource allocation, reduce emissions and waste. The company invests in R&D to develop new technologies and improve existing ones to promote eco-efficiency in its processes and products. Moreover, we are committed to protecting water sources and biodiversity, through the management of protected areas in the vicinity of our units. 6. PROGRAMME-RELATED INFORMATION PRODUCT CATEGORY RULES (PCR): PCR 2013:02 CONCRETE V.1.02 PCR review was conducted by: The Technical Committee of the International EPD® System. Chair: Massimo Marino Contact via firstname.lastname@example.org. Independent verification of the declaration and data, according to ISO 14025:2006: EPD Process Certification (internal) EPD Verification (external) Third party verifier: Maurizio Fieschi, email@example.com, www.studiofieschi.it Accredited by: The International EPD® System See PCR for detailed requirements. 6.1. MANDATORY STATEMENTS EPDs within the same product category but from different programmes may not be comparable. 6.2. CONTACT INFORMATION EPD OWNER: LCA AUTHOR: PROGRAMME OPERATOR: Fabio Cirilo firstname.lastname@example.org +55 11 4572 4596 1996, Gomes de Carvalho Street- 11º floor-13º floor 04547-006 São Paulo SP Brazil www.votorantimcimentos.com Anna Kounina email@example.com +41 21 693 91 95 EPFL Innovation Park Bâtiment D 1015 Lausanne Switzerland www.quantis-intl.com EPD International AB firstname.lastname@example.org 7. REFERENCES General Programme Instructions of the International EPD ® System. Version 2.5. PCR 2013:02. Concrete v.1.02 WBCSD-CSI (2015) WBCSD-CSI tool for EPDs of concrete and cement: LCA core model and database report v1.4 VOTORANTIM CIMENTOS. Integrated Report 2012. Published in October 2013. São Paulo. VOTORANTIM CIMENTOS 1996 Gomes de Carvalho Street - 11ºfloor - 13º floor 04547-006 – São Paulo, SP. Brazil www.votorantimcimentos.com www.votorantimcimentos.com.br For us, sustainability means achieving our growth ambitions, in the following way: taking the present and future needs of society into account; offering eco-efficient and innovative building materials, and services, to our customers; acting in an ethical, transparent manner and in accordance with the laws and regulations; providing a motivating, healthy and safe work environment for our employees and contract staff; supporting our local communities and encouraging their progress.	<urn:uuid:381310c6-b08a-42e0-84b2-da8591ad8bc7>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	9,195
Amtliche Bekanntmachung Wiesau, 04.07.2019 Bauleitplanung; 1. Änderung des Bebauungsplans „Zwischen den Bahnlinien“ und Änderung des Flächennutzungsplanes des Marktes Wiesau Bekanntmachung des Aufstellungsbeschlusses gem. § 2 Abs. 1 Baugesetzbuch (BauGB) Frühzeitige Beteiligung der Öffentlichkeit gem. § 3 Abs. 1 Baugesetzbuch (BauGB) Der Marktgemeinderat Wiesau hat in seiner Sitzung am 10.12.2018 die 1. Änderung des Bebauungsplans „Zwischen den Bahnlinien“ im Regelverfahren beschlossen. Parallel dazu ist auch eine Änderung des Flächennutzungsplanes notwendig. Die Flächennutzungsplanänderung bezieht sich lediglich auf die Flurnummern 872/1, 872/2, 872/32, 872/33, 872/34, 872/36, 872/37, 872/38, 872/40, 872/41, 872/42 und 872/43 der Gemarkung Wiesau. Der Änderungsbereich des Flächennutzungsplans war ursprünglich als Mischgebiet (§ 6 Baunutzungsverordnung – BauNVO) festgesetzt. Der Planungsbereich wurde einige Jahre entsprechend dieses Nutzungszweckes genutzt. Zwischenzeitlich besteht der ursprüngliche Betrieb nicht mehr. Auf der Fläche befindet sich ein Seniorenpflegeheim, das einem Allgemeinen Wohngebiet (§ 4 BauNVO) zugeordnet werden kann. Da die bisherigen Festsetzungen nicht mehr den tatsächlichen Nutzungen entsprechen, ist es notwendig den Flächennutzungsplan an die tatsächlichen Nutzungszwecke anzupassen. Da im Parallelverfahren eine Änderung des angrenzenden Bebauungsplans „Zwischen den Bahnlinien“ erfolgt, der diese Fläche künftig miteinbezieht, ist es für eine städtebaulich geordnete Entwicklung erforderlich, ebenso den Flächennutzungsplan mit Landschaftsplan an die geänderte Nutzungssituation anzupassen. Hiermit erfolgt die Bekanntmachung des Aufstellungsbeschlusses. Die Änderungsfläche des Bebauungsplans liegt im südlichen Teil des Ortes Wiesau. Die überwiegend wohnbaulich geprägte Planungsfläche grenzt im Nordwesten an die Bahnlinie, im Südwesten an gewerbliche Strukturen und im Süden an landwirtschaftliche Flächen. Der Geltungsbereich des bisherigen Bebauungsplanes umfasst ca. 12,51 ha. Der neue Geltungsbereich der vorliegenden Änderung umfasst ca. 9,48 ha. Es ist im untenstehenden Plan schwarz umrandet dargestellt. Planerfordernis: Für den Geltungsbereich besteht ein Bebauungsplan aus dem Jahr 1972. Dieser Bebauungsplan schaffte das Baurecht für Allgemeines Wohngebiet. Der Bau der Staatsstraße 2169 im 1976 zer- schneidet den ehemaligen Geltungsbereich und führt zu einer geänderten städtebaulichen Ent- wicklung. Da die bisherigen Festsetzungen nicht mehr den heutigen Anforderungen und tatsächli- chen Nutzungen entsprechen, ist es notwendig den Bebauungsplan an die tatsächlichen Nut- zungsbedürfnisse anzupassen. Beteiligung der Öffentlichkeit: Der Entwurf der Flächennutzungsplanänderung und der Bebauungsplanentwurf jeweils mit Be- gründung, gefertigt vom Planungsbüro Bartsch, Sinzing, wurde mit Beschluss vom 10.12.2018 gebilligt und liegt nun in der Fassung vom 02.05.2019 in der Zeit vom 15.07.2019 bis 19.08.2019 gemäß § 3 Abs. 1 BauGB (frühzeitige Beteiligung der Öffentlichkeit) im Rathaus in Wiesau, Markt- platz 1, vor dem Sitzungssaal (Zimmer Nr. 20) während folgender Zeiten öffentlich aus: montags-mittwochs von 08.00 – 15.30 Uhr sowie donnerstags von 08.00 bis 17.30 Uhr und freitags von 08.00 bis 12.00 Uhr Zusätzlich können die Unterlagen auch unter www.wiesau.de bzw. unter https://www.wiesau.de/news/amtstafel/ eingesehen werden. Auskünfte und Einzelerörterungen erhalten Sie telefonisch unter Tel.: 09634/ 92 00 32 bzw. -33 oder während der Dienstzeiten, im Rathaus auf Zimmer Nr. 32 bzw. Zimmer Nr. 33. Die Dienstzeiten sind: montags – freitags von 08.00 bis 12.00 Uhr, zusätzlich montags und dienstags 14.00 bis 15.30, sowie donnerstags 15.00 bis 17.30 Uhr. Termine außerhalb dieses Zeitraums können telefonisch vereinbart werden. Äußerungen können schriftlich oder mündlich während dieser Frist vorgebracht werden. Markt Wiesau Toni Dutz Erster Bürgermeister	<urn:uuid:4ce71722-71da-4b31-90f5-0f6b64e30d50>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	3,959
forDoc La Borsa del Placement ha al suo interno "forDoc", il piano di attività destinato a dottorandi e dottori di ricerca, pensato con l'intento di supportarli nell'inserimento lavorativo creando un raccordo diretto con i selezionatori di aziende nazionali e multinazionali interessate ad inserire personale altamente qualiﬁcato. Borsa del Placement forDoc Borsa del Placement Le iniziative di forDoc sono aperte a tutti i dottori di ricerca e ai dottorandi degli atenei che aderiscono e sostengono il progetto. VIRTUAL FAIR La Virtual Fair forDoc è l'unico career day nazionale riservato a dottorandi e dottori di ricerca. All'interno della directory forDoc, la Virtual Fair rappresenta il momento di raccordo diretto con i selezionatori di aziende nazionali e multinazionali per favorire concretamente l'inserimento professionale di questi proﬁli iperspecializzati. Prima dell'evento, le aziende possono impostare un ﬁltro con i criteri di selezione e decidere con quali candidati entrare in contatto in base anche all'area scientiﬁca e all'argomento del dottorato. Allo stesso tempo i candidati possono individuare le aziende interessate al loro proﬁlo e proporsi per un appuntamento. I selezionatori calendarizzano gli appuntamenti e il giorno dell'evento, sarà possibile eﬀettuare i colloqui secondo l'agenda stabilita. RASSEGNA RECRUITING DAY E LIVE Il portale della Borsa del Placement ospita eventi in diretta realizzati con le imprese aderenti. Un minimo di 10 incontri tra Recruiting Day e Live di approfondimento con HR e R&D manager che presentano l'impresa ed il loro fabbisogno di personale specializzato. Coaching forDoc L' iniziativa che mixa sessioni di orientamento al lavoro e all'autoimprenditoria realizzate in collaborazione con grandi aziende e atenei. FOCUS Il Focus è l'evento nazionale di incontro e confronto sui temi legati al dottorato di ricerca e alla valorizzazione del percorso extra accademia. Fondazione Emblema @fondazioneemblema @Emblema Fondazione Emblema Fondazione Emblema www.borsadelplacement.it firstname.lastname@example.org	<urn:uuid:8523d678-bc10-41df-b2b5-c32679bf6964>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	2,086
Atterrir sur Mars, billet aller-retour à 500 mille euros. C'est faisable. Atterrare su Marte, biglietto di andata e ritorno a mezzo milione di dollari. Si può fare. Land on Mars, a round-trip ticket - half a million dollars. It can be done. Elon Musk DEMAIN C'EST HIER / DOMANI È IERI / TOMORROW IS YESTERDAY À la Maker Faire de New York, la NASA a sélectionné en septembre dernier trois équipes pour la première phase du concours d’habitat imprimé en 3D “3D Printed Habitat Challenge Design Competition”. Le concours d’idées invitait les participants à développer des concepts architecturaux qui exploitent le potentiel unique de l’impression 3D en imaginant à quoi pourraient ressembler les habitats sur Mars, construits en utilisant cette technologie et des ressources in situ. Le concours, qui fait partie du programme des Défis du centenaire (Centennial Challenges program) de la NASA, est géré par America Makes, un partenariat d’organismes visant à accélérer les performances et l’adoption de la technologie de fabrication additive. LA NASA a reçu plus de 165 candidatures et les 30 concepts sélectionnés ont été exposés à la Maker Faire NYC. La NASA ha premiato tre team nella prima fase del concorso “3D Printed Habitat Challenge Design Competition” alla Maker Faire di New York lo scorso settembre. Il concorso di progettazione richiedeva ai partecipanti di sviluppare concetti architettonici che sfruttando le possibilità della stampa 3D immaginassero come potrà apparire un habitat su Marte usando questa tecnologia e risorse in situ. Il concorso fa parte del programma della NASA Centennial Challenges ed è gestito da America Makes, un partenariato di organizzazioni focalizzato sull’accelerazione delle capacità e sull’adozione della tecnologia di produzione additiva. Sono pervenute oltre 165 proposte e le 30 con più alto punteggio sono state esposte durante la Maker Faire. NASA awarded three teams in the first stage of the “3D Printed Habitat Challenge Design Competition” at the New York Maker Faire last September. The design competition challenged participants to develop architectural concepts that take advantage of the unique capabilities 3D printing offers to imagine what habitats on Mars might look like using this technology and in-situ resources. The competition is part of NASA’s Centennial Challenges program and is managed by America Makes, a partnership of organizations focused on accelerating capabilities and adoption of additive manufacturing technology. More than 165 submissions were received, and the 30 highest-scoring entries were judged and displayed at the Maker Faire event. Recognizing that water is the building block to life, the team used a “follow the water” approach to conceptualize, site and construct their design. Ice House was born from the imperative to bring light and a connection to the outdoors into the vocabulary of Martian architecture. The winning proposal stood out as one of the few entries not to bury the habitat beneath regolith, instead mining the anticipated abundance of subsurface ice in the northern regions to create a thin vertical ice shell capable of protecting the interior habitat from radiation while celebrating life above ground. A 3D printed scaled model of the design was presented to the public at the New York Maker’s Faire last September. Throughout the challenge, the team also experimented with 3D ice prototyping, redefining traditional methods of 3D printing by instead relying on the physics of phase transition between solid and vapor states. Winner MARS ICE Team: SEArch / Clouds AO www.marsicehouse.com Project: SEArch / Clouds AO Project Team: Christina Ciarulli, Kelsey Lents, Jeffrey Mortes, Michael Morris (project team leader) and Melodie Yashar of SEArch; Ostap Rudakevych, Masayuki Sono, and Yuko Sono of Clouds AO Images: Clouds AO / SEArch Partant du principe que l’eau est l’élément de base pour la construction de la vie, l’équipe lauréate s’est basée sur l’approche conceptuelle “suivre l’eau” pour situer et construire le projet. L’Ice House naît de la nécessité absolue de laisser filtrer la lumière et de connecter l’extérieur au vocabulaire de l’architecture martienne. Le projet gagnant s’est distingué comme l’un des rares à ne pas enterrer l’habitat sous la régolithe, préférant extraire la glace présente en grande quantité dans le sous-sol de la région de l’hémisphère nord de Mars pour créer une couche verticale de glace mince afin de limiter les radiations gamma à l’intérieur de l’habitat tout en permettant de vivre à la surface du sol. Une maquette à l’échelle imprimée en 3D a été présentée en septembre dernier aux visiteurs de la Maker Faire de New York. Durant toute la phase de concours, l’équipe a tenté, avec des prototypes 3D en glace, de redéfinir les méthodes d’impression 3D traditionnelles en se basant de préférence sur la physique de la phase de passage de l’état solide à l’état de vapeur. Riconoscendo l’acqua come il mattone per la costruzione della vita, il team ha utilizzato l’approccio “segui l’acqua” per concettualizzare, posizionare e costruire il progetto. La Ice House nasce dall’imperativo di portare la luce e la connessione con l’esterno nel vocabolario dell’architettura marziana. La proposta si è distinta come una delle poche a non seppellire l’habitat sotto la regolite, pensando invece di estrarre l’abbondante ghiaccio che si prevede sia nel sottosuolo delle regioni settentrionali per creare un sottile guscio verticale di ghiaccio in grado di proteggere l’interno dell’habitat dalle radiazioni. Un modello in scala del progetto stampato in 3D è stato presentato al pubblico lo scorso settembre alla Maker’s Faire di New York. Durante il processo concorsuale, il team ha sperimentato prototipi 3D di ghiaccio, ridefinendo i metodi tradizionali di stampa 3D e affidandosi alla fisica della transizione tra stato solido e vapore. LEVEL FOUR 4A. Wardroom/Gallery (120 SF) 4B. Food Preparation 4C. Greenhouse 4D. Intermediate Containment Zone LEVEL THREE 3A. Cow (100 SF) 3B. Hygiene Area Two 3C. Potatoes 3D. Intermediate Containment Zone LEVEL TWO 2A. Exercise / Medical Support (60 SF) 2B. Laundry 2C. Library / Small Room (60 SF) 2D. Hygiene Area One 2E. Greenhouse 2F. Intermediate Containment Zone LEVEL ONE 1A. Attic/Reserve 1B. Power Plant, Power Connection 1C. Intermediate Containment Zone A semi-autonomous multi-robot regolith additive manufacturing (RAM) system is used to create a protective in situ shield around a three inflatable dodecahedral modules hab. Second Place RAM Team: Gamma Un système multi-robot semi-autonome réalisé par impression 3D avec du régolithe (RAM) est utilisé pour créer sur place un bouclier de protection autour de trois modules dodécaédriques gonflables habitables. Un sistema multi-robot semi-autonomo di produzione additiva con regolite (RAM) viene utilizzato per creare in situ uno scudo protettivo attorno a tre moduli gonfiabili dodecaedrici. This modular, additive-manufactured habitat proposes the use of “lava-casting” construction technique and recycled spacecraft materials and structures. Using the Martian regolith, two rovers will use a combination of sintering and “lava-casting” to build connecting corridors and sub-habitats, sealed internally with epoxy, around the main inflatable section. Third Place LAVA CASTING Team: LavaHive Cet habitat modulaire, issu de la fabrication additive, prévoit l’utilisation de la technique de construction lava casting et de structures et de matériaux d’engins spatiaux recyclés. En employant le régolithe martien, deux rovers utiliseront une combinaison de frittage et de lava casting pour construire des couloirs de communication et des sous-habitats autour de la partie gonflable principale, dont l’intérieur sera ensuite scellé avec de la résine époxydique. Questo habitat modulare a produzione additiva propone l’uso della tecnica di costruzione a “lava fusa” e di materiali riciclati da veicoli e strutture spaziali. Utilizzando la regolite marziana, due rover utilizzeranno una combinazione di sinterizzazione e “lava fusa” per costruire corridoi di comunicazione e sub-habitat, sigillati internamente con resina epossidica, attorno alla sezione principale gonfiabile. The submission uses the design and construction methodology of basalt fiber clay matrix structures for in-situ habitat construction on Mars and other celestial bodies. Best Technical Proposal DONUT HOUSE MK. I Team: A.R.C.H. Ce projet se base sur la méthode de conception et de réalisation de structures matricielles en argile et en fibre de basalte pour la construction de l’habitat sur Mars ou autres corps célestes. La proposta utilizza la progettazione e la metodologia costruttiva di strutture a matrice di fibra di argilla di basalto per la costruzione in situ di habitat su Marte o altri corpi celesti. The concept proposes a design and methodology for a Mars shell/membrane system to create a protected space for inflated habitation modules and outdoor areas while utilizing 100% indigenous materials as the 3D printing substrate. Honorable Mention MOLLUSCA L5 Team: LeeLabs Le projet propose un design et une méthode pour un système coque/membrane sur Mars en vue de créer un espace protégé destiné à des modules d’habitation gonflés et à des espaces extérieurs, tout en utilisant 100 % de matériaux existant sur place comme support pour l'impression 3D. Il concetto propone una metodologia per un sistema marziano guscio/membrana per creare uno spazio protetto per moduli abitativi gonfiati e spazi esterni, utilizzando materiali autoctoni al 100% come supporto per la stampa 3D.	<urn:uuid:0b9291a8-96bf-4593-a33b-d7200dcc5365>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	9,676
OSNOVNA ŠKOLA MLADOST LEKENIK Klasa: 602-02/12-01/15 Urbroj: 2176-26-01-12-01 Lekenik, 29. veljače 2012.g. Na temelju članka 22. Zakona o pravu na pristup informacijama (NN 172/03., 144/10., 37/11., 77/11.) ravnatelj Osnovne škole Mladost, Lekenik donosi: ODLUKU o imenovanju službenika za informiranje I. Natalija Blažinić imenuje se službenikom za informiranje u Osnovnoj školi Mladost, Lekenik. II. Ova Odluka stupa na snagu danom donošenja, primjenjuje se do opoziva, a objavit će se na web stranici Škole www.os-mladost-lekenik.skole.hr u roku od tri (3) dana od dana donošenja. OBRAZLOŽENJE Službenik za informiranje imenuje se radi osiguravanja pristupa informacijama u svezi s obvezama propisanim Zakonom o pravu na pristup informacijama. Službenik za informiranje je osoba mjerodavna za rješavanje ostvarivanja prava na pristup informacijama, a obvezan je: - rješavati pojedinačne zahtjeve - unapredivati način obrade, klasificiranja, čuvanja i objavljivanja informacija sukladno unutarnjem ustroju škole - osiguravati neophodnu pomoć podnositeljima zahtjeva u svezi s ostvarivanjem prava na informaciju - poduzimati potrebne radnje i mjere radi urednog vođenja kataloga informacija Pravo na pristup informacijama ostvaruje se podnošenjem pisanog ili usmenog zahtjeva službeniku za informiranje u vremenu od 8,00 do 14,00 sati svakog radnog dana. Ova Odluka objavit će se na web stranici Škole i dostupna je javnosti u skladu sa člankom 22. Zakona o pravu na pristup informacijama. Ravnatelj škole: Jozo Šimunović	<urn:uuid:190e081c-cfb3-4bca-8d87-ff180ec024cc>	HuggingFaceFW/finepdfs/tree/main/data/hrv_Latn/train	finepdfs	hrv_Latn	1,533
Zoneraad Dagorde OPENBARE VERGADERING Directie Bedrijfsvoering Dienst Secretariaat Dienst Financiën 9 2022_ZR_00032 Begrotingsrekening 2021 - Begrotingsrekening 2021 - Vaststelling BESLOTEN VERGADERING Directie Bedrijfsvoering Dienst Personeel Secretariaat: Hulpverleningszone Taxandria Noord-Brabantlaan 68 – 2300 Turnhout tel 014 47 09 20 mail email@example.com Zitting van 23 februari 2022 Zaal Harten, 1ste verdieping Noord-Brabantlaan, 2300 Turnhout - 09:30 17 2022_ZR_00040 secretaris Pascale Van Bael voorzitter Frank Wilrycx	<urn:uuid:5fd20d1d-5ac5-4140-879e-77005674933d>	HuggingFaceFW/finepdfs/tree/main/data/nld_Latn/train	finepdfs	nld_Latn	556
BASES PARA LA CONSTITUCION DE UNA BOLSA DE TRABAJO DE PERSONAL LABORAL TEMPORAL, PARA LA ATENCIÓN DEL SERVICIO DE AYUDA A DOMICILIO EN EL MUNICIPIO DE CALERA Y CHOZAS 1- NORMAS GENERALES 1.1. Se convoca concurso para crear una bolsa de trabajo de Personal Laboral temporal, para la atención del servicio de ayuda a domicilio en Calera y Chozas, y según necesidades del mismo. 1.2. Al presente proceso selectivo le será de aplicación la Ley 7/1985, de 2 de Abril; Ley 30/1984, de 2 de Agosto; R.D.L. 781/1986, de 17 de Abril; R.D. 896/1991 de 7 de Junio, Ley 7/2007, de 12 de abril, del Estatuto Básico del Empleado Público, las Bases de la presente convocatoria y supletoriamente el R.D. 364/1995, de 10 de Marzo. Todas estas bases y normas, están supeditadas a la vigencia de los convenios de colaboración que se formalicen con la Consejería de Sanidad y Asuntos Sociales de la Junta de Comunidades de Castilla-La Mancha. Para ello, en los contratos de trabajo deberá expresarse claramente que su vigencia lo será en función de estos convenios. Asimismo, las condiciones laborales y del servicio podrán ser modificadas en función de las necesidades e indicaciones que los servicios sociales consideren en cada momento. 1.3. El procedimiento de selección de los/as aspirantes será el de concurso. 1.4. El Tribunal responsable de la selección elevará propuesta con el orden de los/as aspirantes. El llamamiento se realizará por orden de la puntuación total obtenida por las aspirantes que hayan superado el proceso selectivo. La vigencia de esta bolsa de trabajo será indefinida mientras no exista una resolución modificadora o resolutoria de la misma. 1.5. Las retribuciones vendrán determinadas por el tipo de jornada, y en función de los convenios que anualmente se formalicen con la Consejería de Sanidad y Asuntos Sociales. 2- REGULACIÓN DEL ACCESO Y UTILIZACIÓN DE LA BOLSA DE TRABAJO 2.1. El periodo temporal de esta bolsa de trabajo se abrirá el día 1 de Enero y concluirá el día 31 de diciembre de 2015. Durante el mes de Diciembre de cada año, se abrirá la posibilidad de actualización de nuevos méritos a aquellas candidatas que se encuentren en la bolsa y lo deseen así como la posibilidad de incorporación de nuevas candidatas mediante la aportación de la documentación que acredite los méritos que pretenden sean valorados así como que reúnen los requisitos establecidos en la base 3.1. de esta convocatoria. Con estas actualizaciones quedará constituida la bolsa del año siguiente. 2.2. El orden de las aspirantes en la bolsa de trabajo que se cree con estas bases, vendrá determinado por la puntuación total obtenida por las mismas que hayan superado el proceso selectivo que se convoca con arreglo a las condiciones que se detallan en la base 5. No obstante, la vigencia de la bolsa que ahora se constituye, comenzará tras la finalización de los derechos adquiridos por las candidatas que, de acuerdo a la bolsa de 2013 hayan sido contratadas durante al menos 1 día y no hayan agotado los 3 meses de contrato tal y como se especificaba en la bolsa anterior. 2.3. Las incorporaciones que se realicen anualmente a la bolsa, a salvo lo especificado en el punto anterior, se harán en función de la puntuación total obtenida por los/as aspirantes que hayan superado el proceso selectivo. En caso de existir un empate en cuanto a puntuación total, se seguirá el criterio de la base quinta, último párrafo. 2.4. La bolsa de trabajo que se crea tendrá carácter rotatorio con el fin de asegurar trabajo a los integrantes de la misma. La cobertura de los puestos de trabajo del servicio de ayuda a domicilio se hará mediante contrato laboral para obra o servicio determinado. Los puestos necesarios así como la duración de la jornada de trabajo serán determinados por los servicios sociales según necesidades del servicio, por lo que pueden ser distintos de un ejercicio para otro. 2.5. En caso de sustituciones temporales se ocupará la plaza por la aspirante que estuviese en primera posición en la bolsa. La renuncia a estas sustituciones o a la propia contratación que no tuviera excusa prevista en el apartado 2.6. supondrá el traslado al último lugar de la bolsa. En el supuesto de suplir una vacante (de forma continua o discontinua) por un plazo superior a tres meses en un mismo año, salvo que se trate de una única sustitución por un periodo superior, se estimará que se ha hecho uso del derecho a la contratación según la bolsa. Si este plazo es inferior, las expectativas quedan intactas. 2.6. A la finalización de un contrato por tiempo superior a tres meses dentro del mismo año (ya sea de forma continua o discontinua) pasará a ocupar el último puesto de la bolsa de trabajo. Los siguientes puestos de la bolsa necesarios para cubrir las vacantes, serán contratados en función de las necesidades del servicio. 2.7. Ante la llamada a ocupar un puesto de trabajo sólo se admitirán como excusas válidas para poder renunciar y poder mantenerse en la misma posición en la bolsa las siguientes: - Encontrarse en situación de baja médica, por enfermedad o accidente. - Encontrarse en situación de embarazo y/o maternidad. - Encontrarse en activo laboralmente según la legislación vigente. - Por tener que ocuparse del cuidado de un familiar por motivos de enfermedad grave y/o dependencia, - Por cualquier otra circunstancia que el ayuntamiento considere como causa suficientemente justificada para no incorporarse en ese momento a la bolsa. 3.- REQUISITOS DE LOS ASPIRANTES, PRESENTACIÓN DE SOLICITUDES Y ADMISIÓN DE ASPIRANTES. 3.1. Condiciones o requisitos que deben reunir o cumplir las aspirantes referidos al último día del plazo de presentación de instancias. - Poseer la nacionalidad española o de un Estado miembro de la Unión Europea o disfrutar del derecho a la libre circulación de trabajadores conforme al Tratado de la Comunidad Europea. - Acreditar documentalmente la condición de residente en el municipio de Calera y Chozas con una antigüedad mínima de dos años. - Tener cumplidos los dieciocho años de edad y no haber alcanzado la edad de jubilación, ambas referidas al día en que finalice el plazo de presentación de instancias. - No padecer enfermedad o defecto físico que impida el desempeño de las correspondientes funciones. - No haber sido separado mediante procedimiento disciplinario del servicio al Estado, a las Comunidades Autónomas o a las Entidad Locales; no hallarse inhabilitado para el ejercicio de funciones o empleos públicos, ni estar incursivo en ninguna de las causas de incapacidad o incompatibilidad señaladas en la legislación vigente, comprometiéndose, en su caso, a ejercer la oportuna opción. - No tener antecedentes penales ni causas abiertas por agresión a terceros, malos tratos, etc.. - No padecer enfermedades infecciocontagiosas o defectos físicos o psíquicos que causen perjuicios para las personas a las que se les presta el servicio. - Tener el Título de Formación Profesional de Técnico de Grado Medio de atención a personas en situación de dependencia de atención socio-sanitaria o de cuidados auxiliares de enfermería o el Certificado de profesionalidad de atención socio-sanitaria a personas en el domicilio o de atención socio-sanitaria a personas dependientes en instituciones sociales o de auxiliar de ayuda a domicilio o acreditar haber realizado cursos de formación relacionados con la atención de personas mayores y/o dependientes, ya sea en el propio domicilio o en instituciones con una duración mínima de 150 horas sumados todos ellos. 4.- TRIBUNAL CALIFICADOR. 4.1. Composición: En el decreto de convocatoria, la Alcaldía nombrará a los miembros del Tribunal calificador de acuerdo con la legislación vigente. 4.2. Los miembros del Tribunal deberán abstenerse de formar parte del mismo y de intervenir cuando concurran las circunstancias previstas en el artículo 28 de la LRJAP y PAC, notificándolo a la autoridad convocante. Los aspirantes podrán recusarlo. 4.3. El Tribunal no podrá constituirse ni actuar sin la asistencia, de tres de sus miembros, dos del Equipo de Servicios Sociales y uno del Ayuntamiento de Calera y Chozas. Las decisiones se adoptarán por mayoría de votos de los miembros presentes, resolviendo en caso de empate, el voto de calidad del Presidente del Tribunal. 4.4. La actuación del Tribunal podrá acordar la incorporación de asesores para todas o algunas de las pruebas o valoraciones. 4.5. El Presidente de la Corporación resolverá de acuerdo con la propuesta del Tribunal, que tendrá carácter vinculante. 5. DESARROLLO DEL PROCESO SELECTIVO Fase de Concurso: Consistirá en valorar determinadas condiciones de formación, méritos o niveles de experiencia, adecuados a las características de la plaza que se cubre, siempre que sean alegados y acreditados documentalmente por las aspirantes, de acuerdo con el baremo siguiente (teniendo en cuenta, que sólo se contabilizarán los méritos acreditados que hayan sido plenamente adquiridos el último día de presentación de solicitudes en cada proceso): 1. Experiencia profesional en plazas de similares características en el Ayuntamiento de Calera y Chozas, a razón de 0,60 puntos por mes completo de servicios, con un máximo de diez puntos. 2. Experiencia profesional en plazas de similares características en otras Administraciones Públicas, y/o entidades privadas o concertadas a razón de 0,40 puntos por mes completo de servicios, con un máximo de cinco puntos. 3. Cursos realizados impartidos por entidades de carácter público o subvencionados por administraciones públicas, o por entidades privadas autorizadas (siempre que estos cursos estén homologados), sobre materias relacionadas con el puesto de trabajo, a razón de 0'10 puntos por cada quince horas lectivas de curso, con un máximo de diez puntos. 4. Encontrarse en situación de desempleo, a razón de 0,10 puntos por mes en dicha situación. Para la valoración de esta circunstancia, sólo se tendrá en cuenta el período de desempleo ininterrumpido inmediatamente anterior a la fecha límite a que hace referencia este apartado, con un máximo de tres puntos. El Tribunal procederá a la suma de los puntos y terminada la calificación hará pública la relación de aprobados por el orden de puntuaciones, y elevará la propuesta con carácter vinculante al Presidente de la Corporación para que proceda a la creación o modificación de la bolsa de trabajo, previos los trámites a que haya lugar. En caso de empate, prevalecerán los siguientes criterios por orden de importancia: mayor puntuación por experiencia, mayor puntuación por formación, mayor puntuación por desempleo. Si aún persiste el empate, prevalecerá la mayor carga familiar. 6. PLAZO PARA LAS PRESENTACION DE DOCUMENTACION Las interesadas en participar en este procedimiento deberán presentar en el Ayuntamiento de Calera y Chozas, su solicitud junto con toda la documentación acreditativa de los requisitos exigidos y de los méritos que pretenden les sean valorados en un plazo de diez días a contar desde la fecha de publicación de estas bases. En Calera y Chozas, a 17 de Noviembre de 2014. EL ALCALDE	<urn:uuid:7a9fa0e9-196c-47e0-95b3-3091114b9f38>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	11,109
Let's Read! 2022 Foundational lesson: Embodied Metaphors and Similes Created by: Alma Žero Topic: Language and Storytelling Essential Questions: What is the power of language and words? How do metaphors and similes impact our reading experience? Time: 45 Minutes Materials: None Chapter focus: The House on Mango Street, Chanclas (and other chapters) Language focus: Simile (comparing two things that are seemingly unrelated using "like" or "as") and Metaphor (comparing two things that are seemingly unrelated without using "like" or "as"; a metaphor often states something IS the thing it is being compared to, rather than similar to it) ➔ Engage (15 Min) Poster Dialogue (on metaphors and similes) Step 1: In the first chapter, Esperanza describes her mother's hair as being "like little candy circles all curly and pretty." What does this metaphor suggest about Esperanza's feelings for her mother? Ask students What is the difference between a metaphor and a simile? Provide definitions with examples. Step 2: Write open-ended prompts/questions at the top of 4 poster-sized pieces of paper: 1. Similes that Esperanza uses... 2. What information about Esperanza or the person and thing she describes does the simile you provided convey? 3. Metaphors that Esperanza uses... 4. What information about Esperanza or the person and thing she describes does the metaphor you provided convey? Put the posters on the walls of the classroom. To begin, invite students to use a marker to silently respond to each prompt/question, in any order they prefer. If they finish early, ask them to read/respond to what other students have written. Step 3: Once finished, facilitate the groups' meaning-making process and read aloud some of the words and phrases from each poster. Look at where similes and metaphors connect/differ and how they impact our reading experience. ➔ Explore (20 Min) Statues Step 1: In "Chanclas," an embarrassed Esperanza declines her cousin's invitation to dance because her feet "are growing bigger and bigger." Cisneros is describing something that Esperanza projects onto her real-life experience because of her feelings that further suggest other feelings. In this case, the sensation in Esperanza's feet tells us about her self-consciousness and embarrassment. Invite students to stand in a circle around the outside perimeter of the desks (this can also be done seated, though standing with space is preferable). Students face out when making their statues in their own space after which they turn around to share their statue. In a moment, I will give you a situation (similar to Esperanza's). Your job is to use your whole bodies, including your faces, to create a statue that represents your response, i.e. describe through a statue each of the following situations in terms of the sensations they might evoke in different parts of your body. a) having to dance in front of everybody b) finding out that the person you like also likes you Step 2: Ask half the group to relax and half the group to hold their statues; and take time to look at and interpret the statues with the other half of the group, then switch. What do you see? How do they feel about this situation? Where do you see that emotion embodied? Ask the students to come up with different descriptions of the statues they see, using similes and metaphors. Write some of them on the board. Step 3: Continue with the prompts but this time, ask the students to make a statue and when called upon to verbalize those sensations or even make the gestures that go along with their description. Write prompts on the board to scaffold, such as "_______ feels like _______" (simile) / "_______ is ________" (metaphor). Use metaphor and simile, just like Esperanza, to describe the sensations these situations evoke. For example, "Having to dance in front of everybody feels like a thousand bees are chasing me" (gesture a running motion along with it). d) driving for the first time e) cooking a whole meal for a family holiday f) making a speech at your high school graduation (or another ceremony) ➔ Reflect (10 Min) ⎯ How does the use of metaphors and similes impact your experience of reading the text? ⎯ When we did statues, how did it feel to take on that pose in your body? How did it feel to explain the response with words? Which one felt more comfortable? Why do you think is that so? ⎯ How might understandings of and reactions to situations differ from one person to the next? What responsibility do we have to treat these stories and perspectives (which may be very different from our own) with respect and consideration?	<urn:uuid:3bd1372e-a868-46d2-b8b9-74f2d1f45e55>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	4,644
15 Metti le parole nell’ordine giusto: 1. a mia vieni casa 2. alle arrivati Milano 5 siamo a 3. e a oggi scuola sorella pranziamo io mia 4. pomeriggio alle parte treno 4 del il 5. da i compiti a vado Antonio fare 6. comprare la supermercato a vado al pasta 7. alle andati Mario da sette e mezza siamo 8. da cena stasera noi venite a 9. la banco messo cartella ho il sotto 10. girato in tutto il bicicletta pomeriggio abbiamo 16 Inserisci nel testo la preposizione articolata: Il mio gatto dorme ................. divano. Appoggia la zampa e la testa .................... cuscino e dorme profondamente. E' molto bello, grigio a strisce chiare e scure. La mattina mi sveglia ................. suo miagolio e quando si affaccia .................... porta della mia camera sembra che mi voglia augurare il buongiorno. Mi alzo, gli verso il latte .................... ciotola e lo accarezzo .................... la mano .................... morbido mantello a strisce. Alcune gocce di latte gli cadono .................... baffi, lui se li lecca .................... la lingua. Quando mio padre esce .................... stanza gli si avvicina per fare le fusa e si sfrega .................... sue gambe. Io esco di casa per andare a scuola e lui si mette .................... davanzale .................... finestra ad aspettarmi. Il pomeriggio mentre svolgo i compiti si sdraia .................... divano vicino a me e mi tiene compagnia.	<urn:uuid:f9605d1b-4f06-4b1e-a24d-c92d1f038f8c>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	1,448
ENTRADA: Ciudadanos del cielo. Ciudadanos del cielo, moradores de la casa de Dios, caminamos hacia el Padre, en el Señor, por el Espíritu. Caminamos hacia el monte del Señor, A la ciudad del Dios viviente, a la Jerusalén celestial. Ciudadanos ... COMUNIÓN: Caminaré en presencia del Señor. Caminaré en presencia del Señor. (bis) Amo al Señor porque escucha mi voz suplicante, porque inclina su oído hacia mí, el día que Lo invoco. SALIDA: El Señor es mi fortaleza. El Señor es mi fortaleza, el Señor es mi canción, El nos da la salvación, en El confío y no temo más. (bis) cuaresma en iglesia de san pablo Miércoles, a las 19:55 h. Dias 27 de marzo y 3 de abril oración comunitaria, Dia 10 de abril celebración penitencial, con silencio reflexivo y absolución individual cada Viernes a las 19:55 h. Ejercicio del Santo Via- Crucis Iglesia de San Pablo. Dominicos. Valladolid.- Tel. 983 356 699 http://sanpabloysangregorio.dominicos.es https://www.facebook.com/sanpabloysangregorio/ HORARIO DE CULTOS Diarios: Misas… Mañana: 7:55 y 13:15. Tarde: 19:30. LAUDES: 07:55 h.- ROSARIO: 19:55 h.- VÍSPERAS: 20:15 Festivos: Misas… Mañana: 9:30, 11:30, 12:30 y 13:30, y Vísperas de fiesta Tarde: 19:30 y 20:30. Iglesia de San pablo. Dominicos. Valladolid. 24 de marzo, 2019. Domingo tercero de Cuaresma El Reino de Dios "¿Qué hace aquí siempre a la orilla del rio? preguntaba un niño al viejo pescador solitario. Ahora, le respondió el pescador, después de haber surcado las aguas del río arriba y abajo, abajo y arriba, miles de veces a lo largo de mi vida, en esta etapa de mi existir, siento que esta es mi tarea: recordar a todo el que pasa, que el agua siempre corre generosa y gratuita dispuesta a calmar la sed de todo aquel que quiera detenerse a beber". Esta bonita parábola nos recuerda lo que cada uno de nosotros estamos llamados a vivir ahora, en este tiempo cuaresmal, y durante toda nuestra vida. Jesús nos invita a permanecer como ese pescador solitario, junto al río, cerca del manantial, junto a la fuente que mana y corre, para poder llenar nuestro corazón y después recordar a todo el que pasa a nuestro lado que Cristo es manantial de vida y que con Él nuestra vida adquiere sentido. Vemos en los Evangelios cómo el lenguaje parabólico es propio de Jesús. Él hablaba a sus contemporáneos con historias sencillas, con anécdotas de la vida cotidiana, y así intentaba transmitirles lo que era el Reino de Dios, ese reino prometido por Él y que todos esperaban para poder disfrutar de un mundo mejor. Como anticipo de ese reino, Jesús realizaba algunos gestos importantes. En primer lugar, comía con los pecadores. Estas comidas anticipaban el banquete del reino de los cielos, pues espera reunirnos a todos con Él, al final de los tiempos para disfrutar de un gran banquete de bodas donde todos caben y donde especialmente los pobres y marginados tienen sitios de preferencia. En segundo lugar, Jesús hacía milagros. Esos milagros anticipaban también un tiempo nuevo: los ciegos ven, los cojos andan, los cautivos quedan libres.. "si sucede esto, es que el reino de Dios ha llegado a vosotros" Y en tercer lugar, las parábolas que Jesús contaba aparecían como narraciones sencillas que trataban de explicar en qué consistía este reino. Así el reino se parece a un grano de mostaza que crece, o a un tesoro escondido en un campo por el que uno lo deja todo. Hagamos posible este reino aquí y ahora con nuestras palabras y acciones. Jesús García Gañan, sacerdote. Iglesia en Valladolid. 16-31 marzo 2019 En aquellos días, Moisés pastoreaba el rebaño de su suegro Jetró, sacerdote de Madián; llevó el rebaño trashumando por el desierto hasta llegar a Horeb, la montaña de Dios. El ángel del Señor se le apareció en una llamarada entre las zarzas. Moisés se fijó: la zarza ardía sin consumirse. Moisés se dijo: "Voy a acercarme a mirar este espectáculo admirable, a ver cómo es que no se quema la zarza". Viendo el Señor que Moisés se acercaba a mirar, lo llamó desde la zarza: "Moisés. Moisés". Respondió él: "Aquí estoy". Dijo Dios: "No te acerques; quítate las sandalias de los pies, pues el sitio que pisas es terreno sagrado". Y añadió: "Yo soy el Dios de tus padres, el Dios de Abrahán, el Dios de Isaac, el Dios de Jacob". Moisés se tapó la cara, temeroso de ver a Dios. El Señor le dijo: "He visto la opresión de mi pueblo en Egipto, he oído sus quejas contra los opresores, me he fijado en sus sufrimientos. He bajado a librarlo de los egipcios, a sacarlos de esta tierra, para llevarlo a una tierra fértil y espaciosa, tierra que mana leche y miel". Moisés replicó a Dios: "Mira, yo iré a los israelitas y les diré: el Dios de vuestros padres me ha enviado a vosotros. Si ellos me preguntan ¿Cuál es su nombre?, qué les respondo?" Dios dijo a Moisés: "Soy el que soy. Esto dirás a los hijos de Israel: Yosoy me envía a vosotros". El Señor hace justicia y defiende a todos los oprimidos; enseñó sus caminos a Moisés y sus hazañas a los hijos de Israel. El Señor es compasivo y misericordioso, lento a la ira y rico en clemencia; como se levanta el cielo sobre la tierra, se levanta su bondad sobre los que lo temen. Primera carta del apóstol san Pablo a los Corintios 10,1-6. 10-12 Dios añadió: "Esto dirás a los hijos de Israel: El Señor, Dios de vuestros padres, el Dios de Abrahán, Dios de Isaac, Dios de Jacob, me envía a vosotros. Este es mi nombre para siempre; así me llamaréis de generación en generación". Palabra de Dios. No quiero que ignoréis, hermanos, que nuestros padres estuvieron todos bajo la nube y todos atravesaron el mar y todos fueron bautizados en Moisés por la nube y Salmo responsorial R. El Señor es compasivo y misericordioso. Bendice, alma mía, al Señor, y todo mi ser a su santo nombre. Bendice, alma mía, al Señor, y no olvides sus beneficios. Él perdona todas tus culpas y cura todas tus enfermedades; él rescata tu vida de la fosa y te colma de gracia y de ternura. el mar: y todos comieron el mismo alimento espiritual; y todos bebieron la misma bebida espiritual, pues bebían de la roca espiritual que los seguía; y la roca era Cristo. Pero la mayoría de ellos no agradaron a Dios, pues sus cuerpos quedaron tendidos en el desierto. Santo evangelio según san Lucas En aquel momento, se presentaron algunos a contar a Jesús lo de los galileos, cuya sangre había mezclado Pilato con la de los sacrificios que ofrecían. Jesús respondió: ¿Pensáis que esos galileos eran más pecadores que los demás galileos, porque han padecido todo esto? Os digo que no; y si no os convertís, todos pereceréis lo mismo. O aquellos dieciocho sobre los que cayó la torre de Siloé y los mató ¿pensáis que eran más culpables que los demás habitantes de Jerusalén? Os digo que no; y, si no os convertís, todos pereceréis de la misma manera". Y les dijo esta parábola: "Uno tenía una higuera plantada en su viña, y fue a buscar fruto en ella, y no lo encontró. Dijo entonces al viñador: Ya ves: tres años llevo viniendo a buscar fruto en esta higuera y no lo encuentro. Córtala. ¿Para qué va a perjudicar terreno?" Pero el viñador respondió: "Señor déjala todavía este año y mientras tanto yo cavaré alrededor y le echaré estiércol, a ver si da fruto. Si no, la puedes cortar". Palabra del Señor. Estas cosas sucedieron en figura para nosotros, para que no codiciemos el mal como lo hicieron aquellos. Y para que no murmuréis como murmuraron algunos de ellos, y perecieron a manos del Exterminador. Todo esto les sucedía alegóricamente y fue escrito para escarmiento nuestro, a quienes nos ha tocado vivir en la última de las edades. Por lo tanto, el que se crea seguro, ¡cuídese de no caer! Palabra de Dios.	<urn:uuid:5e77d3a9-298c-45f1-8999-a706b70159b6>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	7,726
VENDOR OR PARTNER? YOU CHOOSE... For B2B executives, choosing the right firm to support their company's branding and marketing initiatives is critical. Unfortunately, not all firms are created equal, with a range of competencies and pricing structures available. Generally speaking, however, firms often fall into two core categories: Tactical "Vendors" and Strategic "Partners." Both types of companies can and do provide valuable services to their clients. B2B executives get themselves into trouble when they try to ask one to be the other, or don't fully understand the difference. WE NEED HELP WITH ... DO YOU NEED A... VENDOR? BRAND IDENTITY WEB CONTENT SEARCH (SEO) We can update your brand image to stand out in a highly creative way, and be on target with what you're looking for. What colors, images and type styles do you like? We're getting tremendous traffic and visibility. You will be supplying the content, correct? Tell us what keywords you would like to rank for and we'll make sure you show up in search rankings. TRADESHOW We have some creative effects to make your booth stand out on the trade show floor. © Delia Associates 2021. All Rights Reserved. \| www.delianet.com While a Partner can and sometimes does function in a Vendor capacity, it's very hard for a Vendor to elevate to a Partner level. DO YOU NEED A VENDOR OR A PARTNER? Take a look at the scenarios below which will help you recognize the difference, and clarify what type of support your organization may need. This same logic can also be applied to internal marketing personnel or departments. OR A... PARTNER? Once we understand your target audience, and your unique attributes as a business, we will establish a brand position that drives sustained growth. We selected this color scheme (and/or logo mark) because it differentiates you from competitors, and aligns with your brand's core values. How many quality inquiries are we driving through the site's contact form(s)? Where are they inbounding? Where are they dropping off? Let's collaborate on the content to make sure we have a brand-aligned content hierarchy that drives quality engagement with ideal audiences. Here's our strategy for improving the overall "quality" of your search marketing program to drive higher quality inquiries through the site. Let's look at which trade shows you are investing in and develop a strategy that connects you with the right leads: before, during and after the show. ... continued VENDOR OR PARTNER? YOU CHOOSE... WE NEED HELP WITH ... DO YOU NEED A... VENDOR? OR A... PARTNER? PUBLIC RELATIONS SALES SUPPORT VIDEO TRADE ADVERTISING SOCIAL MEDIA We can take any news you have and turn it into a press announcement that is deployed to hundreds of news outlets. We'll design a really slick looking capabilities deck. Do you want Graphics? Music? Special effects? We can do it all! The more you spend on advertising, the more we can get your name out there. We can do your social media and get you more visibility on the platforms you want. We can design really great looking snail mail and e-mail campaigns. What is our strategy and intent with PR? How will it reinforce our brand position and drive greater visibility? We would like to develop a capabilities deck that leads to a definitive next step in the sales process or a closed sale. Let's explore how video can be used to tell your story visually while accelerating the path to a new client relationship. DIRECT MARKETING How can we optimize your advertising investment to drive measurable results while minimizing wasted visibility (advertising to non-prospects)? What does the ideal social follower look like, and what would compel them to follow your brand? A direct marketing campaign is only as good as the contact database. Let's look at the quality of your database as a first step. ARE YOU SEEING A PATTERN? A Vendor works for "you" with the goal of appeasing "you" personally. A Partner thinks through you, focusing instead on your target audience, and what solutions "they" will respond to. As I often say to a soon-to-be Delia client: I always appreciate your feedback; I care even more about what your target audience thinks because, if we make them happy, I'm confident that you will be happy too. GET IN TOUCH Ed Delia, PCM President If you want to find out more, contact me at: 908-534-9044 \| email@example.com © Delia Associates 2021. All Rights Reserved. \| www.delianet.com	<urn:uuid:f4858b44-c2f7-41a8-952f-948006c397e9>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	4,486
Prot. 346 del 23.06.2015 Al Presidente della Lega Navale Italiana di Castellammare di Stabia p.c. Al Delegato Zonale A.I.C.L. Al Presidente del Comitato di Regata Trasmissione via e-mail OGGETTO: IV Tappa Campionato Zonale Laser Lega Navale Italiana Castellammare di Stabia 27-28 giugno 2015 Tesseramento Associazione di classe : precisazioni Con riferimento all'oggetto oggetto, nel richiamare il bando di Regata approvato dalla Zona, si precisa che per l'ammissione alla Regata è richiesto il tesseramento all'A.I.C.L. Associazione Italiana Classe Laser e non all'I.L.C.A. come erroneamente riportato al punto 6.2 del citato bando di regata . Nello scusarsi per l'inesattezza del testo del bando, l'occasione è gradita per inviare Cordiali Saluti Il Presidente Comitato V Zona Francesco Lo Schiavo c.f. 95003780103 - e-mail: firstname.lastname@example.org – website: www.velaincampania.it	<urn:uuid:f47c76ea-a578-443e-985f-ba1f51440dae>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	904
BETÆNKNING Afgivet af Familie- og Sundhedsudvalget Vedrørende Forslag til Inatsisartutbeslutning om, at Naalakkersuisut, senest i forbindelse med FM 2016, pålægges at fastsætte en fattigdomsgrænse. (Fremsat af Medlem af Inatsisartut Aaja Chemnitz Larsen, Inuit Ataqatigiit) og Forslag til Inatsisartutbeslutning om, at Naalakkersuisut pålægges at udarbejde en handlingsplan for bekæmpelse af økonomisk ulighed og fattigdom med særlig fokus på fattigdom i børnefamilier. Handlingsplanen skal være færdiggjort senest i forbindelse med EM 2016. (Fremsat af Medlem af Inatsisartut Aaja Chemnitz Larsen, Inuit Ataqatigiit) Afgivet til forslagenes 2. behandling Udvalget har under behandlingen senest bestået af: Medlem af Inatsisartut Tillie Martinussen, Demokraterne, formand Medlem af Inatsisartut Jess Svane, Siumut, næstformand Medlem af Inatsisartut Laura Tàunâjik, Siumut Medlem af Inatsisartut Vivian Motzfeldt, Siumut Medlem af Inatsisartut Aaja Chemnitz Larsen, Inuit Ataqatigiit Medlem af Inatsisartut Juliane Henningsen, Inuit Ataqatigiit Medlem af Inatsisartut Mimi Karlsen, Inuit Ataqatigiit Udvalget har efter 1. behandlingen den 23. april 2015 under FM 2015 nærmere gennemgået forslagene. ____________ Forslagenes indhold og formål FM 2015/36 Forslagsstiller ønsker med dette beslutningsforslag at forpligte Naalakkersuisut til at fastsætte en fattigdomsgrænse. Dette senest under FM 2016. Forslaget har til formål at indhente data om udbredelsen af fattigdom i Grønland, så der efterfølgende kan ske en målrettet og målbar indsats for bekæmpelse af fattigdom og økonomisk ulighed. FM 2015/37 Forslagsstiller ønsker med dette beslutningsforslag at forpligte Naalakkersuisut til senest under EM 2016 at fremlægge en handlingsplan for bekæmpelse af økonomisk ulighed og fattigdom. Dette med særlig fokus på fattigdom i børnefamilier. Formålet er, at kunne igangsætte en særlig indsats mod fattigdom og ulighed. Dette særligt med børnefamilier som primære målgruppe. 1. behandling af forslagene i Inatsisartut Forslagene blev behandlet i sammenhæng, da de indholdsmæssigt sås at hænge sammen. Naalakkersuisut indstillede forslaget FM 2015/36 om en fattigdomsgrænse til forkastelse, eftersom det i en grønlandsk sammenhæng, hvor der findes store ressourceforskelle og differentierede udgifts- og omkostningsstrukturer, har vist sig ganske kompliceret med en national fattigdomsgrænse. Det hidtidige arbejde med at fastsætte en fattigdomsgrænse er indtil videre ikke afsluttet. Naalakkersuisut ville imidlertid gerne undersøge muligheden for at fortsætte det videre med en fattigdomsgrænse i forhold til forslaget FM 2015/37. Naalakkersuisut fremsatte i svarnotatet følgende ændringsforslag til FM 2015/37: "Naalakkersuisut pålægges senest under EM 2017 at fremlægge en redegørelse om, hvordan vi kan forebygge og begrænse økonomisk ulighed og fattigdom i samfundet samt mulighederne for at fastsætte en fattigdomsgrænse". Siumut fremhævede, at reglerne om offentlig hjælp er tiltænkt som støtte til borgere og familier, der står med et akut behov for hjælp. Siumut fremhævede i lighed med Naalakkersuisut uddannelse og beskæftigelse som vitale forudsætninger for både den enkelte borger og samfundets udvikling. Det skal ifølge Siumut kunne betale sig at have et arbejde og at uddanne sig. Sunde familier, uddannelse og beskæftigelse er for Siumut afgørende for at komme fattigdom til livs og skabe mere lighed. Siumut indstillede i lighed med Naalakkersuisut forslaget FM 2015/36 til forkastelse, og det af Naalakkersuisut fremsatte ændringsforslag til FM 2015/37 til vedtagelse. ____________ Inuit Ataqatigiit ønskede, at man skulle sætte ind over for den stigende ulighed i landet. Særligt ulighed i børnefamilierne måtte der handles målrettet imod. Inuit Ataqatigiit fremhævede, at det skal kunne betale sig at arbejde, at der skal aktiveres redskaber, der kan modarbejde ulighed, og at der skal udarbejdes handleplaner, der skal sikre, at man undgår at ramme børn, unge og gamle negativt. Inuit Ataqatigiit havde forståelse for begge forslag og støttede dem. Demokraterne fremhævede, at vi har et velfærdssystem med blandt andet regler om offentlig hjælp og pension, hvilket sikrer borgere og familier med behov for offentlig støtte. Demokraterne var bekendt med, at mange borgere og familier kan have overordentlig svært ved at få hverdagen til at hænge sammen økonomisk. Demokraterne anså ikke mere lighed som et mål i sig selv. At nogle økonomisk har mere end andre, er for Demokraterne ikke et problem. Det er imidlertid et problem, ifald det ikke entydigt kan betale sig at arbejde. Alt for mange borgere i landet er på passiv offentlig forsørgelse, da man ikke har opretholdt et velfærdssystem og et arbejdsmarked, der stimulerer alle arbejdsdygtige voksne til at kunne forsørge sig selv og deres familier. Demokraterne lagde også stor vægt på muligheden for uddannelse og beskæftigelse med henblik på at rejse sig fra fattigdom og den negative sociale arv. Demokraterne fremsatte til 1. behandlingen følgende ændringsforslag: "Naalakkersuisut pålægges senest under EM 2017 at fremlægge en redegørelse om, hvordan vi som samfund kan arbejde for, at alle borgere har et økonomisk råderum, der sikrer den nødvendige og basale omsorg og livskvalitet for den enkelte og dennes familie. Redegørelsen skal ligeledes forholde sig til mulighederne for at definere og eventuelt fastsætte en egentlig fattigdomsgrænse." Partii Naleraq støttede begge oprindelige forslag i deres foreliggende form. Atassut støttede indstillingerne fra Naalakkersuisut, herunder ændringsforslaget fra Naalakkersuisut På denne baggrund blev forslagene henvist til videre behandling i Familie- og Sundhedsudvalget. Spørgsmål Udvalget har til brug for udvalgets behandling af forslaget anmodet Medlemmet af Naalakkersuisut for Familie, Ligestilling og Sociale Anliggender om at besvare en række spørgsmål. Kopi af udvalgets spørgsmål og Medlemmet af Naalakkersuisuts besvarelse er vedlagt nærværende betænkning som bilag. ____________ Udvalgets behandling af forslagene Udvalget kan i lighed med det af partierne under 1. behandlingen fremførte tilslutte sig, at uddannelse og et sundt arbejdsmarked skal være tilstede for at kunne udgøre fundamentet for en befolkning i trivsel og et samfund i udvikling. Vi skal blive bedre til at skabe rammerne for, at borgerne i større omfang kan magte deres eget liv og tage ansvar for at forsørge sig selv og deres familie. Der er i udvalget enighed om, at vi skal opretholde et velfærdssystem, der tager hånd om de svageste og dem med behov. Velfærdssystemet skal være således indrettet, at det fortsat hjælper dem, der forbigående måtte have særligt behov for hjælp, tilbage til en virkelighed og en tilstand, hvor de efter bedste evne kan forsørge sig selv og deres familie. Et velfærdssystem skal ikke fastlåse borgerne i offentlig, passiv forsørgelse, og fratage dem evnen og stoltheden ved at kunne tage vare for eget liv og forsørgelse. Udvalget anerkender den kompleksitet, der er ved at definere en fattigdomsgrænse. Dette også i en grønlandsk sammenhæng. Fattigdom er imidlertid et normativt begreb, og fattigdommen må relateres til forholdene og situationen i samfundet. Vi skal for alt i verden ikke stigmatisere borgere og familier, der i forvejen har det hårdt, og som har svært ved at få økonomien til at hænge sammen. Det er samtidig efter udvalgets opfattelse vigtigt, at man ikke sammenkæder alle sociale problemer og menneskelig mistrivsel med fattigdomsproblemer. Mange borgere kan have væsentlige sociale problemer, som hænger sammen med misbrug, psykisk sygdom, omsorgssvigt eller andre former for traumer, uden at dette behøver at være udtryk for økonomisk fattigdom. Vi har flere familier med mange børn, der er vokset op under små økonomiske kår, og som i dag alle er eksemplariske og velfungerende borgere. På den anden side må det også med de små fremførte eksempler i svarnotatet fra Naalakkersuisut anerkendes, at der i nogle tilfælde skal så lidt til, før ens liv går godt eller skidt. Misbrug hos forældre udløser menneskelig og økonomisk nedtur, og påvirker naturligvis også børnene negativt, så derfor er det helt afgørende, at der hurtigt handles og gribes ind af de nærmeste og kommunen. Udvalget har i processen omkring behandlingen af nærværende forslag bemærket, at der skal udvises påpasselighed med anvendelsen af fattigdomstermen på grønlandsk, således at der ikke sker en nedgørende eller forhånende drejning af begrebet. Man skal som nævnt være påpasselig med alene at fokusere på økonomi og den økonomiske evne til at købe og erhverve materielle goder. Rig er den familie og de børn, der magter og evner at kunne sige nej til gruppepres om at erhverve bestemt tøj og teknisk udstyr. Vi mennesker er meget forskellige. Nogle studerende eller pensionister evner forbilledligt at holde hus med den månedlige uddannelsesstøtte eller pension, mens andre studerende eller ____________ pensionister lever over økonomisk evne, og ikke kan få det månedlige budget til at strække. Alle mennesker skal lære, at økonomi sætter grænser, at man skal sætte tæring efter næring og ikke leve økonomisk over evne. Det anses imidlertid for påkrævet, at indsamler viden om levevilkårene rundt i landet og udviklingen i denne, så der politisk og efter behov målrettet kan igangsættes bestemte tiltag med henblik på at opnå konkrete resultater. Vi skal kunne fremvise viden om, hvor mange borgere, der kan forsørge sig selv, og vi skal have og kunne realisere politiske målsætninger om, at denne borgergruppe skal vokse. Udvalget er bekendt med, at en meget stor del af befolkningen årligt i kortere eller længere perioder modtager offentlig hjælp, og det ville være berigende om baggrunden herfor kunne belyses nærmere. Som fremført i besvarelsen fra Naalakkersuisut, påbegyndte man allerede tilbage i 2008 som følge af flere forslag om fattigdom og en fattigdomsgrænse et projekt med en række fattigdomsindikatorer. Arbejdet blev imidlertid ikke færdiggjort, hvilket ikke er ensbetydende med, at arbejdet er spildt. Arbejdet kan efter behov genoptages. Udvalget skal fremhæve nogle relevante publikationer med tilhørende anbefalinger gennemført med udgangspunkt i forholdene i Grønland. Det tidligere Videnscenter for Børn og Unge MIPI publicerede i 2008 rapportserien "Børns levestandard i Grønland” I 3. del af publikationen " FN´s Børnekonvention og barnets ret til en tilstrækkelig levestandard” blev det blandt andet anbefalet, at Grønland indførte en officiel fattigdomsgrænse, således at man kunne følge udviklingen omkring fattigdom tæt. Børnerettighedsinstitutionen MIO udgav i 2013 publikationen "Ingen børn skal vokse op i fattigdom”. Publikationen blev udarbejdet for MIO af Center for Sundhedsforskning i Grønland ved Statens Institut for Folkesundhed, Syddansk Universitet i samarbejde med Grønlands Statistik. Den fulde rapport kan læses på www.mio.gl I udgivelsen blev det anført omkring fattigdom blandt børn i Grønland: I 2010 levede 11,7 % af alle børn i Grønland i relativ fattigdom målt ud fra OECD's relative fattigdomsmål på 50 % af medianindkomsten. Ifølge EU's relative fattigdomsmål på 60 % af medianindkomsten levede 19,8 % af børn i Grønland i fattigdom. ____________ FM 2015/36 og FM 2015/37 J.nr. 01.25.01/15FM-LABU-00036 og J.nr. 01.25.01/15FM-LABU-00037 24. maj 2015 FM 2015/36 og FM 2015/37 I alt 40,5 % af alle børn boede i 2010 i husstande, der modtog offentlig hjælp. I perioden 2008-2010 levede 3,1 % af børnene i vedvarende fattigdom. I udgivelsen følger blandt andet følgende anbefalinger fra MIO: * at der fastsættes en national fattigdomsgrænse, som kan danne baggrund for at føre tilsyn med omfanget af fattigdom og vurderinger af, om forekomsten af fattigdom stiger eller falder. Derfor bør det påbegyndte arbejde med at fastsætte en officiel fattigdomsgrænse genoptages. * at fattigdom måles og monitoreres ud fra flere indikatorer. Fattigdom er et flerdimensionelt og sammensat problem, og for at få et nuanceret billede må der anvendes flere forskellige fattigdomsmål. * at der nedsættes en ekspertgruppe, der skal belyse forskellige metoder til at opgøre fattigdom på i Grønland. Gruppen skal have fokus på fattigdomsfælder og de faktorer, der kan bringe mennesker ud i fattigdom. * at der udarbejdes en national strategi for bekæmpelse af fattigdom, herunder specifikt børnefattigdom, som kan implementeres både nationalt og kommunalt, samt politisk og administrativt. * at der fokuseres på den økonomiske og sociale ulighed i Grønland i arbejdet på børne- og ungeområdet. * at der hvert andet år udarbejdes opgørelser over udviklingen i børnefattigdom i Grønland baseret på den nationale fastsatte fattigdomsgrænse. * at opgørelserne knyttes til og udføres af Grønlands Statistik. * at børn og unges afsavn monitoreres igennem Skolebørnsundersøgelsen (Health Behaviour in School-aged Children), der foretages hvert 4. år. Undersøgelsen skal afdække både sociale, sundhedsmæssige, materielle og boligmæssige afsavn. * at der på baggrund af denne monitorering følges politisk op på udviklingen i børnefattigdom. Der er behov for at synliggøre problemerne og sikre en løbende debat og et konstant udviklingsarbejde. ____________ J.nr. 01.25.01/15FM-LABU-00036 og J.nr. 01.25.01/15FM-LABU-00037 * at det opsøgende arbejde i børneårene opprioriteres. Undersøgelsen viser, at der er et stort behov for at forbedre vilkårene for dem, der har det sværest. Der skal gøres en særlig indsats for at bryde den sociale arv og den sociale ulighed. En reduktion af den negative sociale arv vil have stor betydning for en forbedring af den almene levestandard. * at fremtidige forebyggende indsatser blandt andet baseres på viden fra denne undersøgelse. Dette giver mulighed for at sætte specifikt ind på de områder, hvor der ses ulighed blandt børn og unge. * at der derudover sættes ind med en bred forebyggende indsats for at forbedre sundheden overfor alle børn og unge. Der ses en tydelig sammenhæng mellem lav social position og stigende belastninger og en bred indsats vil påvirke alle børn og unge uanset social position. * at indsatser rettes mod hele familien med henblik på, at social ulighed hos de voksne i familien ikke videreføres i de næste generationer. Ændring af levevaner i bred forstand kræver, at både forældre og børn inddrages. * at der udvikles sundhedspolitikker på daginstitutions- og skoleområdet, ligesom konkrete indsatser med fordel kunne have disse som udgangspunkt, da man her vil være i stand til at nå ud til næsten alle børn. Børneinstitutioner og skoler har ikke sundhed som deres primære mål, men sund levevis er en forudsætning for indlæring og bør opprioriteres. Udvalget imødeser en særlig tilbagemelding fra Naalakkersuisut om, hvorvidt og hvorledes Naalakkersuisut vil følge de14 overstående anbefalinger. Udvalget har yderligere noteret sig det anførte i svarnotatet omkring udviklingen i ligheden i samfundet. Det fremføres i svarnotatet, at der i periode 1997-2006 skete en betydelig udjævning af indkomsterne. Siden da har udviklingen i Grønland fulgt den globale udvikling, og der er sket en lettere stigning i den relative fattigdom. Det fremføres dog supplerende i svarnotatet, at indkomststatistikken fra 2013 viste, at indkomsterne blandt børnefamilierne var fordelt mere ligeligt end indkomsterne samlet på landsplan. Det er således ikke entydigt, at uligheden er blevet større i mellem alle indtægtsgrupper. Det er som nævnt afgørende, at vi giver den nødvendige hjælp i de rette doser, så den enkelte borger hurtigst mulig igen kan opnå status som selvforsørger, og ikke vedvarende vedbliver at være på offentlig, passiv forsørgelse. Udover fattigdomsproblematikken skal udvalget fremhæve vigtigheden af, at det enkelte menneske og den enkelte familie styrkes, så der skabes menneskelig robusthed og mental styrke til at modstå kriser og svære tider. Kriser og svære tider er universelt blandt ____________ mennesker, og vi må alle lære at gennemleve dem og komme ud på den anden side som hele mennesker. At skabe rammer og forhold for mentalt og åndligt stærke borgere med stor vilje og evne til at mestre livet og tilpasse sig udviklingens udfordringer, anses at være forebyggende for at havne i økonomisk og menneskelig fattigdom. De økonomiske konsekvenser af forslagene FM 2015/36 Udvalget har noteret sig det i forslaget fremførte i henhold til hvilket en implementering af forslaget vil medføre omkostninger for Selvstyret svarende til mellem et halvt og et helt ACårsværk. Om dette kan holdes inden for den allerede eksisterende økonomiske ramme, må bero på en endelig politisk prioritering af opgaverne. Udvalget kan bekræfte, at der allerede er mange højt prioriterede politiske og administrative opgaver under Departementet for Familie, Ligestilling og Sociale Anliggender, så det er relevant at spørge, hvorvidt de afsatte ressourcer står mål med de politisk prioriterede opgaver og de politiske forventninger. FM 2015/37 Udvalget har bemærket, at forslagsstiller anfører, at de samlede administrative ressourcer, der skal anvendes for at realisere forslaget, vil andrage et halvt til et helt AC-årsværk. Dette kan udvalget ikke afvise, om end Naalakkersuisut fremfører, at der kan være behov for supplerende analyser, der vil kræve ressourcer udover det af forslagsstiller forudsatte. Udvalget må på den ene side fremføre, at der i forvejen er udarbejdet mange udgivelser om fattigdomsgrænser, fattigdom, fattigdomsbekæmpelse, også i en grønlandsk kontekst, ligesom der vældig hurtigt kan indsamles viden om, hvorledes, og med hvilke redskaber, man kan sikre mere lighed. På den anden side er det vigtigt, at man arbejder grundigt, og har kendskab til forholdene i Grønland nationalt, regionalt og lokalt. Udvalget vil umiddelbart mene, at såfremt der skal udarbejdes en handleplan, vil det mindst kræve et helt AC-årsværk, og i praksis måske mere, da der også skal ske kvalitetssikring, oversættelse og publikation. Dertil kommer, at der kan være behov for at indhente særlig ekspert- eller konsulentbistand. Udvalgets indstillinger FM 2015/36: Et flertal i udvalget bestående af Siumut og Demokraterne skal om forslaget bemærke: Flertallet vil ikke uden et nærmere beslutningsgrundlag forpligte sig til at fastsætte en fattigdomsgrænse i Grønland. Værdier og styrke skal ikke alene opgøres i penge og adgangen til materielle goder. Det skal anlægges en mere helhedsorienteret tilgang til problemstillingen ____________ om fattigdom, så derfor skal der gennemføres grundige undersøgelser. Disse sonderinger og undersøgelser skal være udgangspunkt for de videre politiske drøftelser, førend der kan træffes beslutninger omkring en fattigdomsgrænse. Flertallet skal ikke åbne op for den klassiske diskussion om større eller mindre ulighed eller lighed. Flertallet skal imidlertid ikke undlade at støtte udsagnet i Naalakkersuisuts svarnotat, hvor det bliver påpeget, at "vi som samfund ikke får glæde af en stigende lighed i indkomstfordelingen, hvis vi samtidig alle sammen bliver fattigere." Annertunerusumik annikinnerusumilluunniit naligiinngissuseq imaluunniit naligiinneq pillugit oqallinnermik ataatsimiititaliaq pilersitsiumanngilaq. Naalakkersuisut akissuteqaataanni uparuarneqarluni oqaatigineqartoq "inuiaqatigiittut ingerlanitsinni naligiinnerulerneq pilluaatiginerulersimanaviannginnatsigu, imaassinnaammat tamatta agguaqatigiissillugu piitsuunerulersimasugut." ataatsimiititaliamit tapersinngitsooramanngilarput. Ovennævnte udvalgsflertal indstiller på denne baggrund forslaget til forkastelse. Et mindretal i udvalget bestående af Inuit Ataqatigiit om forslaget bemærke: Inuit Ataqatigiit finder, at tiden er moden til at tage en beslutning om, hvorvidt vi skal indføre en fattigdomsgrænse i Grønland. Det er direkte anbefalet, at der indføres en fattigdomsgrænse. Dette senest i MIO rapporten med de 14 konkrete anbefalinger, som er gengivet i denne betænkning. Inuit Ataqatigiit er særlig stærkt bekymrede for de økonomiske vilkår blandt befolkningen og den økonomiske udvikling i disse år. Økonomisk knaphed og fattigdom er vi politisk nødt til at forholde os til og ikke tabuisere. En række undersøgelser afdækker de negative følger af, at børn vokser op i fattigdom. Inuit Ataqatigiit skal fremhæve nødvendigheden af, at vi arbejder helhedsorienteret med at få brudt den negative sociale arv. Statistikken taler sit eget tydelige sprog. i 2010 boede mere end 40 % af alle børn i Grønland i husstande, der modtog offentlig hjælp. Vi har viden, og nu har vi behov for at handle. Ovennævnte udvalgsmindretal indstiller på denne baggrund forslaget til vedtagelse af Inatsisartut. FM 2015/37 Til dette forslag blev der, som gengivet fra 1. behandlingen i denne betænkning, både fremsat ændringsforslag af Naalakkersuisut og af Demokraterne. ____________ Udvalget har drøftet forslaget og de 2 ændringsforslag. I udvalget er man vidende om den udbredte økonomisk anspændte situation i landet og hos markante dele af befolkningen. Der er blandt andet udfordringer på arbejdsmarkedet, mange står udenfor arbejdsmarkedet og beskæftigelsesmulighederne er meget varierende rundt omkring i landet. Arbejdsløshed er udbredt, nogle steder mere end andre. Samtidig kan arbejdsløsheden være skiftende hen over året i takt med udsving i beskæftigelsesmulighederne. Selv mellemindkomstgrupper, enlige og børnefamilier oplever, at hver en krone skal vendes for at få hverdagen til at hænge sammen økonomisk. Udvalget er efter lange drøftelser af forslaget og ændringsforslagene kommet frem til, at man ikke kan opnå enighed i udvalget, men at man må dele sig i et flertal og et mindretal omkring det oprindelige forslag og ændringsforslaget fra Naalakkersuisut. Demokraterne trækker eget ændringsforslag. Et flertal i udvalget bestående af Siumut og Demokraterne skal bemærke: Flertallet anerkender de under samrådet fremførte opgaver og prioriteringer hos Naalakkersuisoq for Familie, Ligestilling og Sociale Anliggender. Flertallet bifalder, at der senest til EM 2017 vil blive fremlagt en redegørelse om, hvordan vi kan forebygge og begrænse økonomisk ulighed og fattigdom i samfundet samt mulighederne for at fastsætte en fattigdomsgrænse. Når det er sagt, så er det vigtigt for flertallet at fremhæve, at man i den førte politik er ekstremt opmærksom på beskæftigelsesforholdene og indtjeningsmulighederne rundt om i landet. Dette med henblik på at skabe og styrke rammerne for befolkningens egenforsørgelse, uanset hvor i landet man bor. Den kommunale økonomiske udligningsmodel er et aktivt værktøj med henblik på at sikre mere økonomisk ensartethed kommunerne og befolkningen imellem. Dertil kommer yderligere, at vores velfærdsystem bygger på nogle centrale principper om lige adgang til skole, uddannelse og sundhedsvæsen. Der er, og vil fortsat være udfordringer i landet, men der skal ikke herske tvivl om, at flertallet hele tiden er opmærksom på disse, og handler aktivt og visionært for at sikre sammenhængskraft i landet og blandt befolkningen. Ovennævnte udvalgsflertal indstiller på denne baggrund ændringsforslaget fra Naalakkersuisut til vedtagelse og det oprindelige forslag til forkastelse. Et mindretal i udvalget bestående af Inuit Ataqatigiit skal om forslaget bemærke: Der har været forhandlet meget i udvalget om forslagene, og sådan skal det være. Selvom man desværre ikke kunne opnå enighed i udvalget i denne omgang, så skal der fra ____________ 10 mindretallet lyde en opfordring til et fortsat samarbejde om de mange store udfordringer inden for social- og sundhedsområdet. Mindretallet havde håbet på et resultat som kunne igangsættes i løbet af denne valgperiode. Nu må vi imidlertid erkende, at det har lange udsigter, førend der kan udarbejdes en handlingsplan for bekæmpelse af økonomisk ulighed og fattigdom. Med flertallets ønske om forkastelse af forslaget vil man givet tidligst i 2019 kunne igangsætte en handleplan. Det er stærkt bekymrende, at det skal være sådan, og man kan håbe at flertallet på sigt ændrer holdning. Vi har dokumentation for, at et betydeligt antal børn og unge vokser op i fattigdom, og bor i husstande, hvor man er afhængig af offentlig hjælp. Politisk var det ønskeligt, at vi allerede på kort sigt kunne handle målrettet og struktureret for at afhjælpe dette problem. Ovennævnte udvalgsmindretal indstiller på denne baggrund forslaget til vedtagelse af Inatsisartut. Med disse bemærkninger og med den i betænkningen anførte forståelse skal udvalget overgive forslagene til 2. behandling. Tillie Martinussen, Formand Jess Svane Laura Tàunâjik Vivian Motzfeldt Aaja Chemnitz Larsen Juliane Henningsen Mimi Karlsen ____________	<urn:uuid:733f542e-a07a-47bf-91b5-5724c22b3244>	HuggingFaceFW/finepdfs/tree/main/data/dan_Latn/train	finepdfs	dan_Latn	24,881
Quesito 8 Confermate che per poter partecipare alla procedura di gara deve necessariamente: "la scrivente è una società in possesso di SOA OG-12 II cl. - avvalersi di altro soggetto in possesso ALMENO di OG-12 II cl - costituire un RTI con altro O.E. in possesso ALMENO di OG-12 II cl". Risposta 8 Le associazioni orizzontali hanno la possibilità di qualificarsi con riferimento all'importo a base di gara e non all'importo della classifica richiesta al concorrente singolo. La classifica prevista dal disciplinare di gara è pari alla IV che corrisponde ad un importo di euro 2.582.000. L'importo totale dei lavori a base di gara è pari a Euro 2.514.004,14. La classifica II corrisponde ad un importo pari a 516.000,00, che risulta ben inferiore al 40% (Euro 2.514.004,14x0,40= Euro 1.005.601) previsto per le ATI di tipo orizzontale. Stante ciò, per partecipare alla gara la mandataria deve possedere una classifica che copra almeno il 40% dell'importo dei lavori (in tal caso è applicabile anche l'incremento del 20%) e le mandanti devono possedere il restante importo dei lavori (Deliberazione ANAC n.75/2007). Il disciplinare di gara all'art. 5 – Condizioni e requisiti di partecipazione – disciplina le ATI di tipo verticale e orizzontale. In particolare per le ATI di tipo orizzontale prevede che: "Per le ATI di tipo orizzontale: ….. i requisiti di qualificazione richiesti per l'impresa singola devono essere posseduti dalla mandataria o da un'impresa consorziata nella misura minima del 40% e la restante percentuale cumulativamente dalle mandanti o dalle altre imprese consorziate ciascuna nella misura minima del 10%....; nell'ambito dei propri requisiti posseduti la mandataria in ogni caso assume in sede di offerta i requisiti in misura percentuale superiore rispetto a ciascuna delle mandanti con riferimento alla specifica gara". In base alle classifiche possedute ed ai relativi importi la classifica II non raggiunge il 40% richiesto e pertanto il raggruppamento così costituito non copre i requisiti richiesti al disciplinare di gara. Quesito 9 "dopo aver ricevuto la vostra risposta riguardo alla scelta del materiale da poter utilizzare, ritorniamo verso di voi per un chiarimento che ci sembra dovuto. Dopotutto, rispondere semplicemente con "la richiesta di codesta azienda non può essere accolta" ci pare di un livello tecnico basso e non dà spiegazioni in merito alla vostra scelta del materiale, lasciando intendere tra l'altro una preferenza illegittima in una gara che dovrebbe essere aperta a tutti, a parità tecnica del materiale. Una comunicazione della commissione europea (https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:52014DC0445) dovrebbe spingere gli enti appaltatori verso il riciclo e non verso il nuovo utilizzo/l'estrazione di nuovi materiali dal terreno (ghiaia). Saremmo felici di comprendere la vostra decisione e l'impossibilità a modificare il bando (affare di poco conto dato che basterebbe aggiungere poche parole al bando già esistente), e saremmo felici pure di testare tecnicamente il materiale contro la stessa ghiaia o il ciottolame che voi proponete, per garantire o meno la stessa tenuta del materiale.";."; Risposta 9 Il progetto posto a base di gara ha ottenuto l'autorizzazione alla sua esecuzione dalla Regione Friuli Venezia Giulia, giusto Decreto n. 688/AMB del 30.01.2020. Il Decreto riporta quale prescrizione: "i materiali di riporto inerente e il terreno vegetale dovranno essere conformi ai limiti di tab.1 colonna A, All.V, parte IV, Titolo V del D. lgs. 152/2006 e s.m.i.." Stante ciò, una qualsiasi modifica al progetto approvato deve seguire la medesima procedura dell'approvazione stessa (Convocazione conferenza dei servizi e autorizzazione della Regione mediante decreto).	<urn:uuid:002381e3-c1f0-468b-92b7-d016937b2724>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	3,768
FERRATUM BANK PLC Annual Report and Financial Statements 31 December 2019 Company Registration Number: C56251 FE-Classification: ConfidentialAnyone \| Section \| Pages \| \|----------------------------------------------\|--------\| \| Directors’ report \| 1 - 4 \| \| Independent auditor’s report \| 5 - 13 \| \| Statement of financial position \| 14 \| \| Statement of comprehensive income \| 15 \| \| Statement of changes in equity \| 16 \| \| Statement of cash flows \| 17 \| \| Notes to the financial statements \| 18 - 104 \| Directors’ report The directors present their annual report and the audited financial statements for the year ended 31 December 2019. Principal activities The Bank’s principal activity is the operation of a credit institution under the Banking Act, Cap 371 of the Laws of Malta, in accordance with the credit institution licence granted by the Malta Financial Services Authority. Review of the business The Bank registered a profit after tax of €14.8 million (2018: €13.0 million) during the financial year under review. The Bank’s principal activity comprises of consumer, short-term, unsecured lending and other financial products, distributed through a mobile phone platform and through the internet. The Bank provides services in Poland, Estonia, Latvia, the Czech Republic, Germany, Bulgaria, Sweden, Norway, Spain, Croatia, Denmark and Finland. To support its lending activities, the Bank offers savings and term deposits to its customers in Germany, Sweden, Norway, France and Spain. Principal risks and uncertainties The financial risk management note in the financial statements (Note 2) describes the process of how the Bank identifies and manages its risks and uncertainties. The main categories described in this note are credit risk, market risk, liquidity risk and operational risk. The same note includes extensive detail of the processes undertaken by the Bank to manage these risks. Results and dividends The statement of comprehensive income is set out on page 15. The net interest income earned by the Bank amounted to €124 million during FY2019, reflecting an increase of 18% over FY2018. This is a reflection of the continued efforts made by the Bank to increase its lending business operations. The net fee and commission expense remained at the same levels of the previous financial year at €5 million. This resulted in an operating income of €119 million compared to €101 million during FY2018. The Bank’s operating expenditure increased by 5% during the current financial year, and reached a total of €52.6 million, compared to €49.9 million during FY2018. The net impairment losses on the Bank’s lending business amounted to €50.4 million, an increase of 35% over the losses reported during the previous year. This is in line with the Bank’s increase in lending business activity. In view of the above, the Bank reported a profit before tax of €15.9 million compared to €13.9 million during FY2018, which is equivalent to €14.8 million and €13 million after tax respectively. The statement of financial position reflects an increase in total assets of €102 million, from €282 million as at the end of 2018 to €384 million as at 31 December 2019, an increase of 36%. The main assets of the Bank continue to comprise loans and advances to customers, which increased from €143 million to €199 million, and balances with central banks and other banks amounting to €133 million as at 31 December 2019. The Bank continued to fund its business through customer deposits, which grew from €181 million to €241 million, and debt securities which amounted to €40 million. Subsequently, the Bank repaid the debt securities during March 2020, in accordance to the due date. During 2019 the Bank paid out dividends amounting to €14 million and received a capital contribution amounting to €14 million from its ultimate parent company. This continued to strengthen the Bank’s equity structure. Directors’ report - continued The Bank registered strong regulatory ratios throughout the financial year. The Liquidity Coverage Ratio metric, designed to ensure that a bank has sufficient unencumbered high-quality liquid assets (“HQLA” consisting of cash or assets that can be converted into cash at little or no loss of value in markets) to meet its liquidity needs in a 30-calendar-day liquidity stress scenario was 751% as at 31 December 2019. The Bank is required to maintain a ratio of total regulatory capital to risk-weighted assets (“Capital requirements ratio”) as well as a CET 1 (Common Equity Tier 1) capital ratio above a minimum level as prescribed by banking regulations. The Bank’s total capital ratio and CET1 capital ratio as at 31 December 2019 was 16.29%. Events occurring after the reporting period As at the time of preparing these financial statements, the Board has evaluated the effects that the COVID-19 may have on the business of the Bank during 2020. The Board and its Management were planning a budget based on sustainable growth. However, because of the negative effect that this virus is having on the worldwide economies, the Bank has re-assessed its business projections, taking into account the expected realities. The Board and its Management concluded that there is sufficient and appropriate evidence that the Bank’s going concern assumption in the preparation of the financial statements holds. Refer to Note 1.1 (Basis of preparation) and Note 33 (Events subsequent to the reporting period). Environmental, social and employee matters The Bank has not yet adopted formal policies in relation to environmental and social matters. Accordingly, the Bank does not track its progress in these areas by referencing to specific non-financial key performance indicators set in the context of formal policies and procedures. Employee matters The Bank operates in a technology-led and rapidly evolving sector. It employs skilled individuals to enable innovation and transformation throughout its business and processes. The Bank will continue to invest in human resources and staff development. The Bank is very proud of its flexible work environment which encompasses various family-friendly measures, and which enables its workforce to ensure a better work-life balance. Diversifying the mix of the Bank’s people continues to be a priority within its people strategy. The Bank wants to create an environment where people can feel open about being themselves at work. The Bank firmly believes in equality and respect for human rights. An inclusive culture is fundamental towards ensuring that the Bank’s diverse workforce can develop. The Bank regularly reviews pay and benefits to make sure that remuneration is competitive and fair. Social support The Bank supports a number of initiatives which deliver social and environmental benefits. This support is a mixture of monetary, time and in-kind contributions. Environmental matters The Bank continues to retain a watchful eye on environmental considerations in all its activities. It is cognisant of its impact on the environment, taking into account the level of energy, water consumption and waste generation. Directors’ report - continued Directors The directors of the Bank who held office throughout the year were: Charles Borg – Independent Non-Executive Director and Independent Chairman Jorma Jokela – Non-Executive Director Lea Liigus – Non-Executive Director Esa Tapani Teravainen – Non-Executive and Independent Director Erik Ferm – Non-Executive and Independent Director Victor Denaro – Non-Executive and Independent Director Clemens Matthias Fritz Krause – Non-Executive Director Jussi Matti Eevertti Mekkonen – Non-Executive and Independent Director Klaus O. Schmidt (Appointed on: 20 May 2019) – Non-Executive and Independent Director In accordance with the Bank’s articles of association, the directors remain in office until they resign or are otherwise removed. Statement of directors’ responsibilities for the financial statements The directors are required by the Maltese Banking Act, 1994 and the Maltese Companies Act, 1995 to prepare financial statements that give a true and fair view of the state of affairs of the Bank as at the end of each reporting period and of the profit or loss for that period. In preparing the financial statements, the directors are responsible for: - ensuring that the financial statements have been drawn up in accordance with International Financial Reporting Standards as adopted by the EU; - selecting and applying appropriate accounting policies; - making accounting estimates that are reasonable in the circumstances; and - ensuring that the financial statements are prepared on the going concern basis unless it is inappropriate to presume that the Bank will continue in business as a going concern. The directors are also responsible for designing, implementing and maintaining internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and that comply with the Maltese Banking Act, 1994 and the Companies Act, 1995. They are also responsible for safeguarding the assets of the Bank and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The financial statements of Ferratum Bank plc for the year ended 31 December 2019 are included in the Annual Report 2019, which is published in hard-copy printed form and may be made available on the Bank’s website. The directors are responsible for the maintenance and integrity of the Annual Report on the website in view of their responsibility for the controls over, and the security of, the website. Access to information published on the Bank’s website is available in other countries and jurisdictions, where legislation governing the preparation and dissemination of financial statements may differ from requirements or practice in Malta. Directors’ report - continued Auditors PricewaterhouseCoopers have indicated their willingness to continue in office and a resolution for their re-appointment will be proposed at the Annual General Meeting. On behalf of the board Charles Borg Director Victor Denaro Director Registered Office: ST Business Centre, 120, The Strand, Gzira, GZR1027 Malta 29 April 2020 Independent auditor’s report To the Shareholders of Ferratum Bank plc Report on the audit of the financial statements Our opinion In our opinion: - Ferratum Bank plc’s financial statements give a true and fair view of the Bank’s financial position as at 31 December 2019, and of the Bank’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards (‘IFRSs’) as adopted by the EU; and - The financial statements have been prepared in accordance with the requirements of the Maltese Companies Act (Cap. 386) and the Maltese Banking Act (Cap. 371). Our opinion is consistent with our additional report to the Audit Committee. What we have audited Ferratum Bank plc’s financial statements, set out on pages 14 to 104 comprise: - the statement of financial position as at 31 December 2019; - the statement of comprehensive income for the year then ended; - the statement of changes in equity for the year then ended; - the statement of cash flows for the year then ended; and - the notes to the financial statements, which include a summary of significant accounting policies. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Bank in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements of the Accountancy Profession (Code of Ethics for Warrant Holders) Directive issued in terms of the Accountancy Profession Act (Cap. 281) that are relevant to our audit of the financial statements in Malta. We have fulfilled our other ethical responsibilities in accordance with these Codes. Independent auditor’s report – continued To the Shareholders of Ferratum Bank plc To the best of our knowledge and belief, we declare that non-audit services that we have provided to the Bank are in accordance with the applicable law and regulations in Malta and that we have not provided non-audit services that are prohibited under Article 18A of the Accountancy Profession Act (Cap. 281). The non-audit services that we have provided to the Bank, in the period from 1 January 2019 to 31 December 2019 are disclosed in note 26 to the financial statements. Our audit approach Overview Overall materiality: €793,000, which represents 5% of profit before tax. Credit loss allowances in respect of loans and advances to customers of the bank As part of designing our audit, we determined materiality and assessed the risks of material misstatement in the financial statements. In particular, we considered where the directors made subjective judgements; for example, in respect of significant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. As in all of our audits, we also addressed the risk of management override of internal controls, including among other matters consideration of whether there was evidence of bias that represented a risk of material misstatement due to fraud. We tailored the scope of our audit in order to perform sufficient work to enable us to provide an opinion on the financial statements as a whole, taking into account the structure of the Bank, the accounting processes and controls, and the industry in which the Bank operates. Materiality The scope of our audit was influenced by our application of materiality. An audit is designed to obtain reasonable assurance whether the financial statements are free from material misstatement. Misstatements may arise due to fraud or error. They are considered material if individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. Independent auditor’s report - continued To the Shareholders of Ferratum Bank plc Based on our professional judgement, we determined certain quantitative thresholds for materiality, including the overall materiality for the financial statements as a whole as set out in the table below. These, together with qualitative considerations, helped us to determine the scope of our audit and the nature, timing and extent of our audit procedures and to evaluate the effect of misstatements, both individually and in aggregate on the financial statements as a whole. \| Overall materiality \| €793,000 \| \|---------------------\|----------\| \| How we determined it\| 5% of profit before tax. \| \| Rationale for the materiality benchmark applied \| We chose profit before tax as the benchmark because, in our view, it is the benchmark against which the performance of the Bank is most commonly measured by users, and is a generally accepted benchmark. We selected 5% based on our professional judgement, noting that it is also within the range that we would consider to be acceptable. \| We agreed with the Audit Committee that we would report to them misstatements identified during our audit above €40,000 as well as misstatements below that amount that, in our view, warranted reporting for qualitative reasons. Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. \| Key audit matter \| How our audit addressed the Key audit matter \| \|------------------\|---------------------------------------------\| \| Credit loss allowances in respect of loans and advances to customers of the bank \| Subsequent to the first year of adoption of IFRS 9, we continued to focus on the key drivers of the estimation of ECL. Apart from assessing the continued appropriateness of management assumptions, updates to key parameters, new assumptions and enhancements were evaluated and tested. Discussions with the Audit Committee and Management included: • assumptions around inputs and adjustments to ECL, in particular changes to risk factors and other inputs within the Bank’s models, in respect of which we provided updates on the results of our testing procedures; and \| A considerable level of judgement is required in the development of the models designed to estimate ECLs on loans measured at amortised cost in accordance with the requirements of IFRS 9. In general, the Bank calculates ECL by using the following key inputs: probability of default (PD), loss given default (LGD) and exposure at default (EAD). The maximum period considered when measuring ECL is the maximum period over which the Bank is exposed to credit risk. Credit loss allowances relating to all loans and advances in the Bank’s short-term consumer lending portfolio (Stages 1-3) are determined on a collective portfolio basis. The Bank uses an ECL model that relies on risk parameters, specifically PDs determined at a country/product level to capture similar credit risk characteristics of portfolios. These assumptions are based on internally developed statistical models and historical development data derived from the Bank’s own experience as available at the reporting date. The output PD is then adjusted using a linear scalar approach to reflect macroeconomic conditions in the Bank’s territories of operation. The LGD used for the Bank’s consumer-lending portfolio is driven by estimates of loss rates and loss severities (e.g., the valuation of recoveries from loan portfolio sales), taking into consideration other assumptions, including the impact of discounting of recoveries from the date of realisation back to the date of default. The loss severities for the consumer-lending portfolios also take into account the Bank’s recovery history from internal debt collection activities and customer repayments. • the application of forward-looking economic scenarios, including the severity and magnitude of the modelled scenarios. With respect to the ECL models utilised by the bank, the continued appropriateness of the modelling policies and methodologies used was independently assessed by reference to the requirements of IFRS 9. ECL calculation for short-term consumer lending exposures We understood and critically assessed the models used for ECL estimation in the Bank’s short-term consumer lending portfolios. Since modelling assumptions and parameters are based on historic data, we assessed whether historic experience was representative of current circumstances and of the recent losses incurred within the portfolios. The appropriateness of management’s judgements was also independently considered in respect of calculation methodologies, calibration of PDs and LGDs, segmentation, and selection of macroeconomic variables. Model calculations were also tested independently. Substantive procedures were performed as follows: • Performed an overall assessment of the ECL provision levels by stage to determine if they were reasonable considering the Bank’s portfolio, risk profile, credit risk management practices and the macroeconomic environment. • Reviewed and challenged of staging criteria adopted by management (including the definition of default) on the basis of the specific nature and contractual characteristics of the Bank’s short-term consumer lending products. • Tested the completeness and accuracy of the critical data, extracted from the underlying systems, utilised within the models for the purpose of the year-end ECL calculation. Independent auditor’s report - continued To the Shareholders of Ferratum Bank plc \| Key audit matter \| How our audit addressed the Key audit matter \| \|----------------------------------------------------------------------------------\|---------------------------------------------------------------------------------------------------------------\| \| Under IFRS 9, the Bank is required to formulate and incorporate multiple forward-looking economic conditions, reflecting management's view of potential future economic developments, into the ECL estimates. A number of macro-economic scenarios based on the selected macro-economic variables are considered to capture non-linearity across the Bank's consumer-lending portfolios. The complexity attributable to this factor requires management to develop multiple macro-economic scenarios involving the use of significant judgements. The Bank utilises a statistical methodology to generate the economic inputs applied within the ECL models. Data used in the impairment calculation is sourced from a number of systems, including systems that are not necessarily used for the preparation of the accounting records. This increases risk around completeness and accuracy of certain data used to create assumptions and operate the models. In some cases, data is unavailable and reasonable alternatives have been applied to allow calculations to be performed. \| • Risk based testing of models including independent re-build of certain assumptions, such as, the estimation of PDs for each sub-portfolio (at a territory and product level) and the re-estimation of ageing buckets on the basis of borrower days past due information at the reporting date. • Tested the mathematical accuracy of the model. • Tested the multiple macro-economic scenarios and variables using our economic experts to assess their reasonableness. We assessed the base case and alternative economic scenarios, including challenging probability weights. We assessed whether forecasted macroeconomic variables were appropriate and we challenged the correlation and impact of the macroeconomic factors on the ECL. • Reviewed and challenged the assumptions adopted by the Bank in respect of loan portfolio sales impacting its LGD calculation, including both under contractual forward-flow agreements and one-off sale transactions. \| Our testing of models and model assumptions did not highlight material differences. Based on the evidence obtained, we found the model assumptions, calculations and data used within the model to be reasonable. Accordingly, summarising the key areas relevant to the bank’s measurement of expected credit losses (ECLs) would include: - allocation of assets to stage 1, 2, or 3 using criteria in accordance with IFRS 9; - accounting interpretations and modelling assumptions used to build the models that calculate the ECL; - completeness and accuracy of data used to calculate the ECL; and - inputs and assumptions used to estimate the impact of multiple macro-economic scenarios. Since the estimation of ECLs is subjective in nature and inherently judgemental, the Bank’s application of the IFRS 9 impairment requirements is deemed to be an area of focus. We focused on credit loss allowances due to the subjective nature of specific data inputs into the calculation and the subjective judgements involved in both timing of recognition of impairment and the estimation of the size of any such impairment. Relevant references in the Annual report and Financial statements: - Accounting policy: Note 1.4; - Credit risk management: Note 2.2.2; - Note on Loans and advances to customers and Net impairment losses: Note 6, and - Critical accounting estimates and judgements: Note 3. Independent auditor’s report - continued To the Shareholders of Ferratum Bank plc Other information The directors are responsible for the other information. The other information comprises the Directors’ report, the Five Year summary, Shareholder register information and the Additional Regulatory Disclosures. Other information does not include the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information, including the directors’ report. In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. With respect to the directors’ report, we also considered whether the directors’ report includes the disclosures required by Article 177 of the Maltese Companies Act (Cap. 386). Based on the work we have performed, in our opinion: - The information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the directors’ report has been prepared in accordance with the Maltese Companies Act (Cap. 386). In addition, in light of the knowledge and understanding of the Bank and its environment obtained in the course of the audit, we are required to report if we have identified material misstatements in the directors’ report and other information that we obtained prior to the date of this auditor’s report. We have nothing to report in this regard. Responsibilities of the directors and those charged with governance for the financial statements The directors are responsible for the preparation of financial statements that give a true and fair view in accordance with IFRSs as adopted by the EU and the requirements of the Maltese Companies Act (Cap. 386) and the Maltese Banking Act (Cap. 371), and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Bank’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Bank or to cease operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Bank’s financial reporting process. Independent auditor’s report - continued To the Shareholders of Ferratum Bank plc Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Bank’s internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Bank’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, because not all future events or conditions can be predicted, this statement is not a guarantee as to the Bank’s ability to continue as a going concern. In particular, it is difficult to evaluate all of the potential implications that COVID-19 will have on the Bank’s assets and liabilities and the disruption to the respective operations and the overall economy. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Independent auditor’s report - continued To the Shareholders of Ferratum Bank plc From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Report on other legal and regulatory requirements Opinion on other matters prescribed by the Maltese Banking Act (Cap. 371) In our opinion: - We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; - Proper books of accounts have been kept by the Bank, so far as appears from our examination of those books; - The Bank’s financial statements are in agreement with the books of accounts; and - To the best of our knowledge and according to the explanations given to us, the financial statements give the information required by any law in force in the manner so required. Other matters on which we are required to report by exception We also have responsibilities under the Maltese Companies Act (Cap. 386) to report to you if, in our opinion: - Returns adequate for our audit have not been received from branches not visited by us. We have nothing to report to you in respect of these responsibilities. Appointment We were first appointed as auditors of the Bank on 9 May 2012. Our appointment has been renewed annually by shareholder resolution representing a total period of uninterrupted engagement appointment of 8 years. PricewaterhouseCoopers 78, Mill Street Qormi Malta DocuSigned by: Stephen Mamo DF74BCF2E730463... Stephen Mamo Partner 29 April 2020 ## Statement of financial position \| Notes \| 2019 €'000 \| 2018 €'000 \| \|-------\|------------\|------------\| \| ASSETS \| \| \| \| Balances with Central Banks \| 4 \| 109,943 \| \| Loans and advances to banks \| 5 \| 22,672 \| \| Loans and advances to customers \| 6 \| 199,376 \| \| Loans and advances to group companies \| 7 \| 25,145 \| \| Investment securities \| 8 \| - \| \| Right-of-use asset \| 9 \| 3,262 \| \| Property plant and equipment \| 10 \| 943 \| \| Intangible assets \| 11 \| 881 \| \| Goodwill \| 12 \| 1,000 \| \| Deferred tax assets \| 13 \| 4,168 \| \| Other assets \| 14 \| 16,813 \| \| Total assets \| \| 384,203 \| \| EQUITY AND LIABILITIES \| \| \| \| Equity \| \| \| \| Share capital \| 15 \| 10,000 \| \| Capital contribution reserve \| 16 \| 39,500 \| \| Other reserves \| 17 \| 1,839 \| \| Retained earnings \| \| 15,027 \| \| Total equity \| \| 66,366 \| \| Liabilities \| \| \| \| Amounts owed to customers \| 18 \| 241,114 \| \| Debt securities in issue \| 19 \| 40,083 \| \| Lease liability \| 9 \| 3,237 \| \| Other liabilities \| 20 \| 31,456 \| \| Current tax liabilities \| \| 1,947 \| \| Total liabilities \| \| 317,837 \| \| Total equity and liabilities \| \| 384,203 \| \| MEMORANDUM ITEMS \| \| \| \| Commitments \| 21 \| 5,280 \| The notes on pages 18 to 104 are an integral part of these financial statements. The financial statements on pages 14 to 104 were authorised for issue by the board on 29 April 2020 and were signed on its behalf by: Charles Borg Director Victor Denaro Director ## Statement of comprehensive income \| Notes \| 2019 €'000 \| 2018 €'000 \| \|-------\|------------\|------------\| \| Interest and similar income \| 129,049 \| 110,341 \| \| Interest and similar expense \| (4,744) \| (4,633) \| \| Net interest income \| 124,305 \| 105,708 \| \| Fee and commission income \| 3,160 \| 2,739 \| \| Fee and commission expense \| (8,593) \| (7,487) \| \| Net fee and commission expense \| (5,433) \| (4,748) \| \| Operating income \| 118,872 \| 100,960 \| \| Employee compensation and benefits \| (9,052) \| (8,690) \| \| Other operating costs \| (42,075) \| (40,780) \| \| Depreciation and amortisation \| (1,478) \| (436) \| \| Credit impairment losses \| (50,393) \| (37,188) \| \| Profit before tax \| 15,874 \| 13,866 \| \| Tax expense \| (1,113) \| (869) \| \| Profit for the year - total comprehensive income \| 14,761 \| 12,997 \| The notes on pages 18 to 104 are an integral part of these financial statements. ## Statement of changes in equity \| Notes \| Share capital €'000 \| Capital contribution reserve €'000 \| Other reserves €'000 \| Retained earnings €'000 \| Total equity €'000 \| \|-------\|---------------------\|-----------------------------------\|----------------------\|-------------------------\|--------------------\| \| At 1 January 2018 \| 10,000 \| 20,500 \| 821 \| 2,287 \| 33,608 \| ### Comprehensive income - Profit for the year - - - - - - - 12,997 - 12,997 ### Other comprehensive income - Transfers and other movements - - - - - 655 - (655) - - #### Total comprehensive income for the year - - - - - 655 - 12,342 - 12,997 ### Transactions with owners - Capital contribution from shareholders - - - 5,000 - - - - - 5,000 #### Total transactions with owners - - - 5,000 - - - - - 5,000 #### Balance at 31 December 2018 - 10,000 - 25,500 - 1,476 - 14,629 - 51,605 ### Comprehensive income - Profit for the year - - - - - - - 14,761 - 14,761 ### Other comprehensive income - Transfers and other movements - - - - - 363 - (363) - - #### Total comprehensive income for the year - - - - - 363 - 14,398 - 14,761 ### Transactions with owners - Capital contribution from shareholders - - - 14,000 - - - - - 14,000 - Dividends distributed to shareholders - - - - - - - (14,000) - (14,000) #### Total transactions with owners - - - 14,000 - - - (14,000) - - #### Balance at 31 December 2019 - 10,000 - 39,500 - 1,839 - 15,027 - 66,366 The Notes on pages 18 to 104 are an integral part of these financial statements. ## Statement of cash flows \| Notes \| Year ended 31 December \| 2019 €'000 \| 2018 €'000 \| \|-------\|------------------------\|-------------\|-------------\| \| \| Cash flows from operating activities \| \| \| \| \| Interest and commission receipts \| 132,395 \| 113,397 \| \| \| Interest and commission payments \| (13,025) \| (11,873) \| \| \| Income tax paid \| (692) \| (247) \| \| \| Payments to employees and suppliers \| (21,849) \| (60,866) \| \| \| Cash flows from operating profit before changes in operating assets and liabilities \| 96,829 \| 40,411 \| \| \| Changes in operating assets and liabilities: \| \| \| \| \| Loans and advances to group companies \| (17,424) \| (3,251) \| \| \| Loans and advances to customers \| (106,417) \| (68,560) \| \| \| Amounts owed to customers \| 60,112 \| 9,771 \| \| \| Amounts paid in favour of Depositor Compensation Scheme \| - \| (635) \| \| \| Net cash generated/(used in) from operating activities \| 33,100 \| (22,264) \| \| \| Cash flows from investing activities \| \| \| \| \| Purchase/sale of investments \| 8,447 \| - \| \| \| Purchase of property and equipment \| (52) \| (886) \| \| \| Purchase of intangible assets \| (545) \| (221) \| \| \| Payment to acquire rights over credit product \| (1,000) \| - \| \| \| Net cash generated/(used in) from investing activities \| 6,850 \| (1,107) \| \| \| Cash flows from financing activities \| \| \| \| \| Payment of lease liability \| (880) \| - \| \| \| Shareholders’ contribution \| 14,000 \| 5,000 \| \| \| Dividends paid to equity holders of the Bank \| (14,000) \| - \| \| \| Net cash (used in)/generated from financing activities \| (880) \| 5,000 \| \| \| Net movement in cash and cash equivalents \| 39,070 \| (18,371) \| \| \| Cash and cash equivalents at beginning of year \| 93,545 \| 111,916 \| \| \| Cash and cash equivalents at end of year \| 132,615 \| 93,545 \| The notes on pages 18 to 104 are an integral part of these financial statements. Notes to the financial statements 1. Summary of significant accounting policies The principal accounting policies adopted in the preparation of these financial statements are set out below. 1.1 Basis of preparation The Bank’s financial statements have been prepared in accordance with the requirements of International Financial Reporting Standards (IFRSs) as adopted by the EU and with the requirements of the Banking Act, 1994 and the Maltese Companies Act, 1995. These financial statements are prepared under the historical cost convention, as modified by the fair valuation of certain financial assets and financial liabilities measured at fair value. During the first months of 2020 the outbreak of COVID-19 was declared a pandemic. The Directors of the Bank have been closely monitoring the situation and its impact on the Bank’s operations, counter party exposure, liquidity, profitability and regulatory position. The Bank has put in place a contingency plan which includes various measures that are being executed as the situation unfolds and circumstances evolve. Based on the outcome of the cash flow projections which factor both a base case and a pessimistic scenario, the Directors and senior management consider the going concern assumption in the preparation of the Bank’s financial statements as appropriate as at the date of authorisation for issue of the 2019 financial statements. They also believe that no material uncertainty that may cast significant doubt about the Bank’s ability to continue as a going concern exists as at that date. Based on the foregoing, the financial statements of the Bank continue to be prepared on a going concern basis. The preparation of financial statements in conformity with IFRSs as adopted by the EU requires the use of certain accounting estimates. It also requires the directors to exercise their judgement in the process of applying the Bank’s accounting policies (see note 3 – Critical accounting estimates, and judgements in applying accounting policies). Standards, interpretations and amendments to published standards effective in 2019 IFRS 16 ‘Leases’ IFRS 16 ‘Leases’, is effective for annual periods beginning on or after 1 January 2019. Under IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. IFRS 16 requires lessees to recognise a lease liability reflecting future lease payments and a ‘right-of-use’ asset for virtually all lease contracts. The assets will be amortised over the length of the lease, and the financial liability measured at amortised cost. An optional exemption is available for certain short-term leases and leases of low-value assets. Lessor accounting remains substantially the same as under IAS 17. IFRS 16 ‘Leases’, is effective for annual periods beginning on or after 1 January 2019. Under IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration. IFRS 16 requires lessees to recognise a lease liability reflecting future lease payments and a ‘right-of-use’ asset for virtually all lease contracts. The assets will be amortised over the length of the lease, and the financial liability measured at amortised cost. An optional exemption is available for certain short-term leases and leases of low-value assets. Lessor accounting remains substantially the same as under IAS 17. 1. Summary of significant accounting policies – continued 1.1 Basis of preparation - continued The principal accounting policies adopted in the preparation of these financial statements are set out below. The Bank has adopted the standard retrospectively from 1 January 2019 but has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognised in the opening balance sheet on 1 January 2019. The new accounting policies are disclosed in note 1.19. On adoption of IFRS 16, the Bank recognised lease liabilities in relation to leases which had previously been classified as ‘operating leases’ under the principles of IAS 17 Leases. These liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as of 1 January 2019. The weighted average lessee’s borrowing rate applied to the lease liabilities on 1 January 2019 was 5%. The associated right-of-use (‘ROU’) asset was recognised on the face of the statement of financial position and measured at the amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments or provisions for onerous leases recognised on the balance sheet at 31 December 2018. In addition, the following practical expedients permitted by the standard were applied: - reliance was placed on previous assessments on whether leases were onerous; - operating leases with a remaining lease term of less than 12 months at 1 January 2019 were treated as short-term leases; and - initial direct costs were not included in the measurement of ROU assets for leases previously accounted for as operating leases. Standards, interpretations and amendments to published standards that are not yet effective Certain new standards, amendments and interpretations to existing standards which are mandatory for accounting periods beginning after 1 January 2020 have been published by the date of authorisation for issue of this financial information. The Bank has not early adopted these requirements of IFRSs as adopted by the EU and the Bank’s directors are of the opinion that, there are no requirements that will have a possible significant impact on the Bank’s financial statements in the period of initial application. 1. Summary of significant accounting policies - continued 1.2 Foreign currency transactions and balances Functional and presentation currency Items included in the financial statements are measured using the currency of the primary economic environment in which the entity operates ('the functional currency'). The financial statements are presented in euro, which is the Bank's functional and presentation currency. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss. 1.3 Financial assets 1.3.1 Initial recognition and measurement The Bank recognises a financial asset in its statement of financial position when it becomes a party to the contractual provisions of the instrument. Regular way purchases and sales of financial assets are recognised on the trade date, which is the date on which the Bank commits to purchase or sell the asset. Accordingly, the Bank uses trade date accounting for regular way contracts when recording financial asset transactions. At initial recognition, the Bank measures a financial asset at its fair value plus or minus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are incremental and directly attributable to the acquisition or issue of the financial asset, such as fees and commissions. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Immediately after initial recognition, an expected credit loss allowance (ECL) is recognised for financial assets measured at amortised cost and investments in debt instruments measured at fair value through other comprehensive (FVOCI), which results in an accounting loss being recognised in profit or loss when an asset is newly originated. When the fair value of financial assets differs from the transaction price on initial recognition, the Bank recognises the difference as follows: - When the fair value is evidenced by a quoted price in an active market for an identical asset (i.e. a Level 1 input) or based on a valuation technique that uses only data from observable markets, the difference is recognised as a gain or loss. - In all other cases, the difference is deferred and the timing of recognition of deferred day one profit or loss is determined individually. It is either amortised over the life of the instrument, deferred until the instrument's fair value can be determined using market observable inputs, or realised through settlement. 1. Summary of significant accounting policies - continued 1.3 Financial assets – continued 1.3.2 Classification and subsequent measurement The Bank applies IFRS 9 and classifies its financial assets in the following measurement categories: - Fair value through profit or loss; - Fair value through other comprehensive income; or - Amortised cost. Debt instruments Debt instruments are those instruments that meet the definition of a financial liability from the issuer’s perspective, such as loans, government and corporate bonds and trade receivables purchased from clients in factoring arrangements without recourse. Classification and subsequent measurement of debt instruments depend on: (i) the Bank's business model for managing the asset; and (ii) the cash flow characteristics of the asset. Based on these factors the Bank classifies its debt instruments into one of the following three measurement categories: - Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest ('SPPI'), and that are not designated at FVPL, are measured at amortised cost. The carrying amount of these assets is adjusted by any expected credit loss allowance recognised and measured as described in note 1.4. Interest income from these financial assets is included in 'Interest and similar income' using the effective interest rate method. - Fair value through other comprehensive income (FVOCI): Financial assets that are held for collection of contractual cash flows and for selling the assets, where the assets’ cash flows represent solely payments of principal and interest, and that are not designated at FVPL, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange gains and losses on the instrument's amortised cost which are recognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in 'Net Investment income'. Interest income from these financial assets is included in 'Interest income' using the effective interest rate method. - Fair value through profit or loss (FVPL): Assets that do not meet the criteria for amortised cost or FVOCI, are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL and is not part of a hedging relationship, is recognised in profit or loss and presented in the profit or loss statement within 'Net trading income' in the period in which it arises, unless it arises from debt instruments that were designated at fair value or which are not held for trading, in which case they are presented separately in 'Net investment income'. Interest income from these financial assets is included in 'Interest income' using the effective interest rate method. 1. Summary of significant accounting policies - continued 1.3 Financial assets - continued 1.3.2 Classification and subsequent measurement - continued Debt instruments - continued The amortised cost is the amount at which the financial asset or financial liability is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets, adjusted for any loss allowance. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset (i.e. its amortised cost before any impairment allowance) or to the amortised cost of a financial liability. The calculation does not consider expected credit losses and includes transaction costs, premiums or discounts and fees and points paid or received that are integral to the effective interest rate, such as origination fees. For purchased or originated credit-impaired ('POCI') financial assets - assets that are credit-impaired at initial recognition - the Bank calculates the credit-adjusted effective interest rate, which is calculated based on the amortised cost of the financial asset instead of its gross carrying amount and incorporates the impact of expected credit losses in estimated future cash flows. When the Bank revises the estimates of future cash flows, the carrying amount of the respective financial asset or financial liability is adjusted to reflect the new estimate discounted using the original effective interest rate. Any changes are recognised in profit or loss. The Bank reclassifies debt instruments when and only when its business model for managing those assets changes. The reclassification takes place from the start of the first reporting period following the change. Such changes are expected to be very infrequent and none occurred during the period. (a) Business model assessment Key management personnel determine the Bank’s business model by considering the way financial instruments are managed in order to generate cash flows. That is, whether the Bank’s objective is solely to collect the contractual cash flows from the assets or is to collect both the contractual cash flows and cash flows arising from the sale of assets. If neither of these is applicable (e.g. financial assets are held for trading purposes), then the financial assets are classified as part of ‘other’ business model and measured at FVPL. Such assessment is performed at a ‘portfolio level’ as it best reflects the way the business is managed and information is provided to management. 1. Summary of significant accounting policies - continued 1.3 Financial assets - continued 1.3.2 Classification and subsequent measurement - continued Debt instruments – continued The information that will be considered in such assessment includes: - the objectives for the portfolio including whether management’s strategy focuses on earning contractual interest revenue, maintaining a particular interest rate profile, matching the duration of the financial assets to the duration of the liabilities that are funding those assets or realising cash flows through the sale of assets; - the method for the evaluation of the performance of the portfolio and how such performance is reported to the Bank’s management; - the risks that affect the performance of the business model (and the financial assets held within that business model) and how those risks are managed; and - the frequency, volume and timing of sales in prior periods, the reasons for such sales and expectations about future sales activity. However, information about sales activity is not considered in isolation but as part of an overall assessment of how the Bank’s stated objective for managing the financial assets is achieved and how cash flows are realised. Financial assets that are held for trading and those that are managed and whose performance is evaluated on a fair value basis will be measured at FVPL because they are neither held to collect contractual cash flows nor held both to collect contractual cash flows and to sell financial assets. Securities held for trading are held principally for the purpose of selling in the near term or are part of a portfolio of financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. The Bank may also irrevocably designate financial assets at FVPL if doing so significantly reduces or eliminates a mismatch created by assets and liabilities being measured on different bases. (b) Cash flows that represent solely payment of principal and interest (SPPI) In respect of assets where the intention of the business model is to hold the financial assets to collect the contractual cash flows or to hold to collect and to sell, the Bank assesses whether the financial instruments’ cash flows represent solely payments of principal and interest (the ‘SPPI test’). In making this assessment, the Bank considers whether the contractual cash flows are consistent with a basic lending agreement. ‘Principal’ is the fair value of the financial asset at initial recognition. It is not the amount that is due under the contractual terms of an instrument. ‘Interest’ is the compensation for time value of money and credit risk of a basic lending-type return. A basic lending-type return could also include consideration for other basic lending risks (for example, liquidity risk) and consideration for costs associated with holding the financial asset for a particular period of time (for example, servicing or administrative costs) and/or a profit margin. Where the contractual terms introduce exposure to risk or volatility that are inconsistent with a basic lending arrangement, the related financial asset is classified and measured at FVPL. 1.3 Financial assets - continued 1.3.2 Classification and subsequent measurement - continued Debt instruments – continued Unlike the business model assessment, the SPPI assessment is performed for each individual product or portfolio of products. The following considerations are made when assessing consistency with SPPI: - contingent events that would change the amount and timing of cash flows such as contractual term resetting interest to a higher amount in the event of a missed payment; - leverage features, being contractual cash flow characteristics that increase the variability of the contractual cash flows with the result that they do not have economic characteristics of interest; - contractual terms that allow the issuer to prepay (or the holder to put a debt instrument back to the issuer) before maturity and the prepayment amount substantially represents unpaid amounts of principal and interest, which may include reasonable compensation for early termination of the contract; - contractual terms that allow the issuer or holder to extend the contractual term and the terms of the extension option result in contractual cash flows during the extension period that are solely payments of principal and interest, which may include reasonable compensation for the extension of the contract; and - features that modify consideration for the time value of money (for example, periodic reset of interest rates). Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. Equity instruments Equity instruments are instruments that meet the definition of equity from the issuer’s perspective, that is, instruments that do not contain a contractual obligation to pay and that evidence a residual interest in the issuer’s net assets. Examples of equity instruments include basic ordinary shares. The Bank subsequently measures all equity investments at FVPL, except where the Bank’s management has elected, at initial recognition, to irrevocably designate an equity investment at FVOCI. The Bank’s policy is to designate equity investments as FVOCI when those investments are held for purposes other than to generate investment returns. When this election is used, fair value gains and losses are recognised in OCI and are not subsequently reclassified to profit or loss, including on disposal. Impairment losses (and reversal of impairment losses) are not reported separately from other changes in fair value. Dividends, when representing a return on such investments, continue to be recognised in profit or loss as other income when the Bank’s right to receive payments is established. Gains and losses on equity investments at FVPL are included in the ‘Net trading income’ line in the income statement. 1. Summary of significant accounting policies - continued 1.4 Impairment of financial assets The Bank assesses on a forward-looking basis the expected credit losses ('ECLs') associated with its debt instruments carried at amortised cost and FVOCI and with the exposure arising from loan commitments and financial guarantee contracts. The Bank recognises a loss allowance for such losses at each reporting date. The measurement of ECLs reflects: i. An unbiased and probability-weighted amount that is determined by evaluating a range of possible outcomes; ii. The time value of money; and iii. Reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions. Note 2.2.5 provides more detail of how the expected credit loss allowance is measured. Expected credit loss allowances are presented in the statement of financial position as follows: - Financial assets measured at amortised cost: as a deduction from the gross carrying amount of the assets; - Loan commitments and financial guarantee contracts: generally, as a provision; - Financial instrument with both a drawn and undrawn component, whereby the Bank cannot identify the ECL on the loan commitment component separately from those on the drawn component: the Bank presents a combined loss allowance for both components, as a deduction from the gross carrying amount of the drawn component; and - Debt instruments measured at FVOCI: no loss allowance is recognised in the statement of financial position against the carrying amount of the asset because the carrying amount of these assets is their fair value. However, the loss allowance is disclosed and is recognised in the fair value reserve, i.e. presented within other comprehensive income. 1.5 Modification of financial assets The contractual terms of a loan may be modified for a number of reasons, including changing market conditions, customer retention and other factors not related to a current or potential credit deterioration of the customer. The Bank generally renegotiates loans and advances to customers in financial difficulties (referred to as 'forbearance activities') to maximise collection opportunities and minimise the risk of default. Under its rescheduling policy, the Bank might consider the application of rescheduling to selected loans and advances, which process commences when a customer applies to extend the repayment date. The upfront payment of a rescheduling fee is a pre-condition for rescheduling to be granted and for the loan term to be extended. This upfront payment requirement is not deemed consistent with the profile of a customer which cannot meet the current contractual payment obligations. When modification happens, the Bank assesses whether or not the new terms are substantially different to the original terms. In this regard, upon rescheduling the Bank does not revise the key substantive terms and conditions of the respective loan in order to facilitate recoverability after taking into consideration the individual's financial situation, but simply provides the individual customer with a standard extension to the maturity date. The significant terms and conditions of the loan are not altered, for instance, through moratorium on fees or waiver of fees. 1. Summary of significant accounting policies – continued 1.5 Modification of financial assets - continued A significant level of individual customers apply for and request the extension of the loan term and considering that each loan transaction is individually insignificant, the monitoring of each individual customer’s financial situation is impracticable. Management considers historical experience and other factors when determining whether rescheduled loans are forbearance loans. Such historical experience demonstrates that very high repayment rates are associated with rescheduled loans. Taking cognisance of the principles highlighted above, rescheduling of loans granted by the Bank is not deemed to constitute a forbearance measure in relation to customers experiencing difficulties in repaying the micro-credit. Moreover, given that the terms are not substantially different, the renegotiation or modification is not expected to result in derecognition, and the Bank recalculates the gross carrying amount based on the revised cash flows of the financial asset and recognises a modification gain or loss in profit or loss if material. If the terms are substantially different, the Bank derecognises the original financial asset and recognises a ‘new’ asset at fair value, and recalculates a new effective interest rate for the asset. The date of renegotiation is consequently considered to be the date of initial recognition for impairment calculation purposes, including for the purpose of determining whether a significant increase in credit risk has occurred. However, the Bank also assesses whether the new financial asset recognised is deemed to be credit-impaired at initial recognition, especially in circumstances where the renegotiation was driven by the debtor being unable to make the originally agreed payments. Differences in the carrying amount are also recognised in profit or loss as a gain or loss on derecognition. The new gross carrying amount is recalculated by discounting the modified cash flows at the original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets). The impact of modifications of financial assets on the expected credit loss calculation is discussed in note 2.2.10. 1.6 Derivative financial instruments The Bank deploys no hedging strategies that achieve hedge accounting in terms of IAS 39. Derivative financial instruments are initially recognised at fair value on the date on which a derivative contract is entered into, and are subsequently remeasured at their fair value. Fair values are obtained from valuation techniques for over-the-counter derivatives, including discounted cash flow models. All derivatives are carried as assets when fair value is positive and as liabilities when fair value is negative. Fair values for currency forwards are determined using forward exchange market rates at the end of the reporting period. Discounting techniques, reflecting the fact that the respective exchange or settlement will not occur until a future date, are used when the time value of money has a significant effect on the fair valuation of these instruments. Changes in the fair value of any derivative instrument that does not qualify for hedge accounting are recognised immediately in profit or loss. The Bank uses derivatives such as cross currency swaps and forward foreign exchange contracts. 1. Summary of significant accounting policies - continued 1.7 Offsetting financial instruments Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis, or realise the asset and settle the liability simultaneously. 1.8 Intangible asset Acquired computer software is capitalised on the basis of the costs incurred to acquire and bring to use the specific software. These costs are amortised on the basis of the expected useful lives once the software has been put into use. Software has a maximum expected useful life of 5 years. 1.9 Goodwill Goodwill is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose, identified according to operating segment. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, and whenever there is an indication that the unit may be impaired by comparing the carrying amount of the unit, including the goodwill, with the recoverable amount of the unit. The recoverable amount is the higher of fair value less costs to sell and value in use. 1.10 Property and equipment All property and equipment is stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset's carrying amount or are recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Bank and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to profit or loss during the financial year in which they are incurred. Depreciation is calculated using the straight-line method to allocate the cost of the assets to their residual values over their estimated useful lives, as follows: \| Asset \| % \| \|------------------------\|-----\| \| Furniture and fittings \| 12.5\| \| Computer hardware \| 25 \| \| Office equipment \| 25 \| The assets' residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount (Note 1.10). Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 1. Summary of significant accounting policies - continued 1.11 Impairment of non-financial assets Assets that are subject to depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows (cash-generating units). The impairment test can also be performed on a single asset when the fair value less costs to sell or the value in use can be determined reliably. 1.12 Other receivables Other receivables are amounts due to the Bank for services performed in the ordinary course of business. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets. Other receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less provisions for impairment (note 1.4). The carrying amount of the asset is reduced through the use of an impairment allowance account, and the amount of the impairment loss is recognised in profit or loss. When a receivable is uncollectible, it is written off against the allowance account for trade and other receivables. Subsequent recoveries of amounts previously written off are credited in profit or loss. 1.13 Current and deferred tax The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period. Deferred income tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. However, deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority. 1. Summary of significant accounting policies - continued 1.14 Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds. 1.15 Financial liabilities 1.15.1 Initial recognition and measurement The Bank recognises a financial liability on its statement of financial position when it becomes a party to the contractual provisions of the instrument. Financial liabilities not at FVPL are recognised initially at fair value, being the fair value of consideration received, net of transaction costs that are directly attributable to the acquisition or the issue of the financial liability. 1.15.2 Classification and subsequent measurement Financial liabilities are classified as subsequently measured at amortised cost, except for: - Financial liabilities at fair value through profit or loss: this classification is applied to derivatives, financial liabilities held for trading (e.g. short positions in the trading book) and other financial liabilities designated as such at initial recognition. Gains or losses on financial liabilities designated at FVPL are presented partially in other comprehensive income (the amount of change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability, which is determined as the amount that is not attributable to changes in market conditions that give rise to market risk) and partially profit or loss (the remaining amount of change in the fair value of the liability). This is unless such a presentation would create, or enlarge, an accounting mismatch, in which case the gains and losses attributable to changes in the credit risk of the liability are also presented in profit or loss; - Financial liabilities arising from the transfer of financial assets which did not qualify for derecognition, whereby a financial liability is recognised for the consideration received for the transfer. In subsequent periods, the Bank recognises any expense incurred on the financial liability; and - Financial guarantee contracts and loan commitments (see note 1.16). Financial liabilities measured at amortised cost comprise principally amounts owed to banks, amounts owed to customers, debt securities in issue together with other liabilities. 1.15.3 Derecognition The Bank derecognises a financial liability from its statement of financial position when the obligation specified in the contract or arrangement is discharged, is cancelled or expires. The exchange between the Bank and its original lenders of debt instruments with substantially different terms, as well as substantial modifications of the terms of existing financial liabilities, are accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability. The terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate, is at least 10% different from the discounted present value of the remaining cash flows of the original financial liability. 1. Summary of significant accounting policies - continued 1.16 Other liabilities Other liabilities comprise obligations to pay for goods or services that have been acquired in the ordinary course of business. Other liabilities are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Other liabilities are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. 1.17 Financial guarantee contracts Financial guarantee contracts are contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payments when due, in accordance with the terms of a debt instrument. Such financial guarantees are issued by the Bank to financial institutions and other entities on behalf of customers to secure micro-loans and other credit related products. Financial guarantee contracts are initially measured at fair value and subsequently measured at higher of: - The amount of the loss allowance (calculated as described in note 1.4); and - The premium received on initial recognition less income recognised in accordance with the principles of IFRS 15. 'Loan commitments' are the Bank's commitments to provide credit under pre-specified terms and conditions and are measured as the amount of the loss allowance (calculated as described in note 1.4). For loan commitments and financial guarantee contracts, the loss allowance is recognised as a provision. However, for contracts that include both a loan and an undrawn commitment and the Bank cannot separately identify the expected credit losses on the undrawn commitment component from those on the loan component, the expected credit losses on the undrawn commitment are recognised together with the loss allowance for the loan. To the extent that the combined expected credit losses exceed the gross carrying amount of the loan, the expected credit losses are recognised as a provision. 1.18 Interest income and expense Interest income and expense for all interest-bearing financial instruments are recognised within 'interest income' and 'interest expense' in the profit or loss using the effective interest method. The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability and of allocating the interest income or interest expense over the relevant period. The Bank's income streams consist of process fees, rescheduling fees (charged when a customer applies to extend the repayment date), reminder fees (charged when reminder actions are effected with respect to a loan) and other fees charged on revolving credit products. All these fees are considered to be an integral part of the effective interest rate of the loans and advances taking cognisance of the nature of these fees, the purposes for which these fees are assessed and the substance of the services provided. Accordingly, these fees are amortised to profit or loss using the effective interest method over the expected term of the instruments and presented within 'Interest and similar income'. 1. Summary of significant accounting policies - continued 1.18 Interest Income and expense - continued The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability to the gross carrying amount of a financial asset (i.e. its amortised cost before any impairment allowance) or to the amortised cost of a financial liability. The calculation does not consider expected credit losses and includes transaction costs, premiums or discounts and fees and points paid or received that are integral to the effective interest rate, such as origination fees. For purchased or originated credit-impaired ('POCI') financial assets - assets that are credit-impaired at initial recognition - the Bank calculates the credit-adjusted effective interest rate, which is calculated based on the amortised cost of the financial asset instead of its gross carrying amount and incorporates the impact of expected credit losses in estimated future cash flows. Interest income is calculated by applying the effective interest rate to the gross carrying amount of financial assets, except for: - POCI financial assets, for which the original credit-adjusted effective interest rate is applied to the amortised cost of the financial asset; - Financial assets that are not 'POCI' but have subsequently become credit-impaired (or 'stage 3'), for which interest revenue is calculated by applying the effective interest rate to their amortised cost (i.e. net of the expected credit loss provision). 1.19 Fees and commissions Fees and commissions are generally recognised on an accrual basis when the service has been provided. Fee and commission expense, relating mainly to transaction and service fees and sales commissions, are expensed as the services are rendered. 1.20 Leases The Bank is the lessee (a) Applicable as from 1 January 2019 The Bank recognises lease liabilities which are measured at the present value of the remaining lease payments, discounted at the Bank's incremental borrowing rate. The associated right-of-use (ROU) assets are recognised measured at the amount equal to the lease liability liability, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the balance sheet as at 31 December 2018. In addition, the following practical expedients permitted by the standard were applied: - reliance was placed on previous assessments on whether leases were onerous; - operating leases with a remaining lease term of less than 12 months at 1 January 2019 were treated as short-term leases; and - initial direct costs were not included in the measurement of ROU assets for leases previously accounted for as operating leases. Lease payments are allocated between the liability and finance cost. The finance cost is charged to profit or loss over the lease term. 1. Summary of significant accounting policies - continued 1.20 Leases - continued (a) Applicable as from 1 January 2019 - continued The ROU asset is depreciated over the shorter of the ROU asset’s useful economic life and the lease term on a straight-line basis. The leases with a remaining lease term of less than 12 months are accounted as short-term operating leases. Payments made under operating leases (net of any incentives received from the lessor) were charged to profit or loss on a straight-line basis over the period of the lease. (b) Applicable until 31 December 2018 Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor were classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) were charged to profit or loss on a straight-line basis over the period of the lease. 1.21 Cash and cash equivalents Cash and cash equivalents comprise balances with less than three months’ maturity from the date of acquisition, including cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less, together with borrowed funds having the same maturity. 1.22 Dividend distribution Dividend distribution to the group’s shareholders is recognised as a liability in the Bank’s financial statements in the period in which the obligation to pay a dividend is established. 2. Financial risk management 2.1 Introduction The Bank’s activities expose it to a variety of financial risks and these activities involve the analysis, evaluation, acceptance and management of some degree of risk or combination of risks. The Bank’s aim is to achieve an appropriate balance between risk and return and minimise potential adverse effects on the entity’s financial performance. The Board of directors oversees credit, market, funding and liquidity, operational and strategic business risks. The Bank has developed an integrated risk management framework to identify, assess, manage and report risks and risk adjusted returns. The Bank’s risk management policies are designed to identify and analyse risks, to set appropriate risk limits and controls, and to monitor the risks and adherence to limits by means of reliable and up-to-date information systems. The Board is responsible for the overall effectiveness of the risk management function, which function is however carried out by the members of the Bank’s management team. The Bank’s Audit and Liability Committee function (ALCO) is responsible for managing assets, liabilities and the overall financial position and is also responsible for the management of funding and liquidity risks. The Bank’s Risk Management function has the overall responsibility for the development of the entity’s risk strategy and the implementation of risk principles, framework, policies and related limits. 2.2 Credit risk 2.2.1 Introduction The Bank takes on exposure to credit risk, which is the risk that a counterparty will cause a financial loss for the Bank by failing to discharge an obligation. Credit risk is the most important risk for the Bank’s business; accordingly management carefully manages its exposure to this risk. Credit exposures arise principally through the Bank’s lending activities in various European countries, together with the placement of liquidity with banks domiciled in Malta and other European countries. The Bank is also exposed to credit risk arising from the issuance of financial guarantee contracts to entities granting micro-loans and other related credit products to individuals located in certain European countries. Credit exposures through advances to group undertakings located in Finland and operating balances with other group undertakings located in European countries also give rise to credit risk. 2.2.2 Credit risk management Loans and advances to customers The Bank’s lending activities comprise the granting of short-term micro-loans, other medium-term credit products and revolving micro-credit facilities (which are unsecured) to individual customers in specific European jurisdictions. All loans to customers are granted on the basis of the outcome of the scoring model, depending on the loan type, and the rules embedded within the credit policy. Each lending transaction and the related agreement are determined on the strength of an individual credit decision. All credit decisions are handled and processed within the Bank’s internal loan handling system through the application of both automated and manual processes. 2.2 Credit risk - continued 2.2.2 Credit risk management - continued Loans and advances to customers - continued The creditworthiness of potential customers is assessed by reference to the calculation of a credit score for each loan application received. The relevant credit score is computed through the application scorecard for first time customers and through the behaviour scorecard for repeat customers. Based on the credit score registered, customers are grouped into risk classes. The respective risk class determines the maximum credit amount allowable for each customer. The scoring model and linked scorecards are monitored by the Risk management function of the Bank. These are applied in all jurisdictions in which the Bank operates with specific adaptations at country level taking cognisance of the different characteristics of each market; with the adaptations being centrally approved. The scorecards are reviewed on an ongoing basis by the management team of the Bank and updated according to market trends, political circumstances in the particular jurisdiction, legislative and socio-economic changes. Prior to generation of internal scores, credit policy checks or underwriting actions are carried out within the loan handling system referring to factors emanating from the Bank’s credit policy rules such as applicant's age, number of outstanding loans, existence of duplicate applications, reference to Bank’s internal customer blacklist, previous loan repayment behaviour and linkage to external collection company information. These underwriting actions generate an internal credit score for the customer. Subsequently, specifically designed underwriting actions are carried out to finalise the loan application review and decision making process. These underwriting actions comprise requests for checks in relation to existence of bad debts reported by credit agencies, requests for external credit scoring checks with a view to checking external sources of credit information about the client, and requests for additional checks in respect of certain customer details. The outcome of these underwriting actions is reflected in the loan handling system and updates the scorecard in an automated manner. If the scored or approved amount is higher than or equal to the requested amount, the loan is then approved. Otherwise, the loan is approved up to the scored amount. The latter decision can be exceptionally overridden by management in specific circumstances and subject to certain conditions such that the amount granted is higher than the scored amount. Expected credit loss (ECL) allowances are calculated in respect of the Bank’s short-term consumer credit loans at a collective portfolio level, as according to loan type, the portfolios consist of a large pool of homogeneous loans which by nature cannot be considered individually significant. The Bank’s ECL methodology is set out in extensive detail in note 2.2.5 below. The Bank has a formal rigorous debt collection process that provides for the way the Bank deals with past due loans and advances. This process is supported by procedures for use within the operations in the respective territories with formal documented adaptations for the respective territories. The procedures highlight the prescribed actions, channels and mechanisms utilised to follow up on outstanding exposures indicating the precise point in time at which the respective actions are taken and allocating roles and responsibilities in this respect. These procedures also focus on the extent to which collection activities are carried out by the Bank and the stage or phase at which external collection companies are utilised. The Bank also enters into sale arrangements with third parties for the transfer of outstanding balances in respect of certain credit products granted in specific territories once such balances reach pre-established trigger points in terms of days past due. Such transfers take place at pre-established levels of consideration. These arrangements constitute an intrinsic part of the Bank’s management of past due and non-performing assets. 2.2 Credit risk - continued 2.2.2 Credit risk management - continued Loans and advances to customers - continued Banking Rule BR/09: Measures Addressing Credit Risks Arising from the Assessment of the Quality of Asset Portfolios of Credit Institutions Authorised under the Maltese Banking Act, 1994 requires banks to allocate funds to the General Banking Risks reserve for cover against potential risks linked to the Bank’s non-performing loans and advances. In line with the requirements under Banking Rule BR/09, during 2019 the Bank increased the reserve by an amount of €298,000 (2018: €100,000), taking cognisance of level of the non-performing assets within the loan portfolio at 31 December 2019. At the reporting date, the balance of the reserve in this respect amounted to €1,219,000 (2018: €921,000). The Bank also falls within the scope of paragraphs 45-53 of Banking Rule BR/09 which establishes a framework for the deliberate and sustainable reduction of NPLs in banks’ balance sheets in line with the European Central Bank’s Guidance to Banks on Non-performing Loans of March 2017. In terms of BR/09, credit institutions with a two-year average NPL ratio exceeding 6% are to submit a multi-year NPL Reduction Plan targeting the decrease in these exposures to the set target, as required by paragraph 46 of BR/09. Ferratum Bank’s two-year average NPL ratio as at 31 December 2016 exceeded the 6% threshold. Accordingly, it prepared and submitted an NPL Reduction Plan in line with the requirements of BR/09 in May 2017. Moreover, the Bank is required to hold a Reserve required to accumulate a Reserve for Excessive NPLs in line with the requirements of Paragraphs 54-60 of BR/09. In this respect, the Bank has allocated a Reserve for Excessive NPLs amounting to €620,000 (2018: €555,000). Notwithstanding the requirements to accumulate this reserve, the MFSA reserves the right to require the Bank to draw up a new reduction plan. Loans and advances to group companies The advances to a group undertaking, Ferratum Capital Oy, which were outstanding at 31 December 2019 were primarily secured against the entire consumer lending portfolio of all group companies that operate in the micro finance business. During 2016, the Bank had entered into a Foreign Exchange Risk Agreement with this group company, where the latter provides cover to the Bank over realised and unrealised foreign exchange differences. Any realised and unrealised gains or losses attributable to foreign exchange rate movements registered by the Bank are allocated to the group company at the end of each month, in line with the terms of this agreement. The terms of this agreement stipulate fees payable by the Bank to the group company. Operating balances with other group companies are monitored on an ongoing basis, taking cognisance of the related party relationship, utilising a limit framework and reporting mechanism. The balances are normally repayable within short periods of time. Repayment behaviour and performance are reviewed in this respect. Credit related commitments The Bank issues financial guarantee contracts to other parties that grant micro-loans and other short-term credit products. Financial guarantees represent irrevocable assurances to make payments in the event that a customer cannot meet its obligations to third parties, and carry the same credit risk as loans. The Bank’s credit risk management framework applied to issuance of micro-loans and related products, described in detail in the preceding sections, is utilised for management of issuance of guarantee contracts. The entire micro-loan underwriting cycle from approval to monitoring is considered appropriate for financial guarantee contracts as in substance the issuance of such guarantees, covering micro-lending, is essentially considered to be micro-lending. 2.2 Credit risk - continued 2.2.3 Credit risk measurement The measurement of credit exposure for risk management purposes considers that an exposure varies with changes in market conditions, expected cash flows and the passage of time. The assessment of credit risk of a portfolio of assets entails further estimations as to the likelihood of defaults occurring, of the associated loss ratios and of default correlations between counterparties. The Bank measures credit risk using Probability of Default (PD), Exposure at Default (EAD) and Loss Given Default (LGD). This is similar to the approach used for the purposes of measuring Expected Credit Loss (ECL) under IFRS 9. Refer to note 2.2.5 for more details. (a) Loans and advances to customers The Bank uses internal credit risk gradings (Note 2.2.9) to reflect its assessment of the probability of default of individual counterparties. Internal credit risk gradings are based on payment behaviour, loan specific information and expert judgement. Accordingly, information considered by the Bank when determining the internal credit risk grades include the payment behaviour of the borrower and other information about borrowers which impact their creditworthiness, including level of income and expenditure and/or financial performance. Short-term consumer lending exposures At onboarding stage, any known information about a borrower which impacts their creditworthiness - such as unemployment and previous delinquency history - is assessed during the initial credit assessment. After the date of initial recognition, for short-term consumer lending facilities, the payment behaviour of borrowers is monitored on an ongoing basis at a collective portfolio level. (b) Other financial assets Other financial assets include Balances with Central Bank of Malta and Central Bank of Lithuania, investment securities, loans and advances to banks and loans and advances to group companies. The Bank uses external risk grades to reflect its assessment of the probability of default of individual counterparties. These published grades are continuously monitored and updated. The PDs associated with each grade are determined based on realised default rates over the prior 12 months, as published by rating agencies. In determining the probability of default of individual counterparties, the Bank distinguishes between exposures considered ‘investment-grade’ defined by recognized external rating agencies as a rating between AAA-BBB- (Standard & Poor’s, Fitch) and Aaa-Baa3 (Moody’s), and ‘non-investment grade’ exposures. 2.2.4 Categorisation of loans and advances to customers for ECL measurement The Bank’s expected credit loss allowances on loans and advances to customers are modelled on a collective basis. As a result, a grouping of exposures is performed on the basis of shared risk characteristics, such that risk exposures within a group of financial assets are homogenous. In performing this grouping, the Bank ensures that there is sufficient information for the group of financial assets to be statistically credible. In this respect, the Bank considers the following categories for ECL measurement of loans and advances to customers: i. Micro-credit portfolios which are subject to bullet repayment characteristics; and ii. Micro-credit portfolios with instalment repayment features which are further distinguished in two on the basis of different duration and loan amounts and revolving micro-credit facilities. 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement IFRS 9 outlines a ‘three-stage’ model for impairment based on changes in credit quality since initial recognition as summarised below: i. A financial instrument that is not credit-impaired on initial recognition is classified in ‘Stage 1’ and has its credit risk continuously monitored by the Bank. ii. If a significant increase in credit risk (‘SICR’) since initial recognition is identified, the financial instrument is moved to ‘Stage 2’ but is not yet deemed to be credit-impaired. Please refer to note 18.104.22.168 for a description of how the Bank determines when a significant increase in credit risk has occurred. iii. If the financial instrument is credit-impaired, the financial instrument is then moved to ‘Stage 3’. Please refer to note 22.214.171.124 for a description of how the Bank defines credit-impaired and default. iv. Financial instruments in ‘Stage 1’ have their ECL measured at an amount equal to the portion of lifetime expected credit losses that result from default events possible within the next 12 months. Instruments in ‘Stages 2 or 3’ have their ECL measured based on expected credit losses on a lifetime basis. Please refer to note 126.96.36.199 for a description of inputs, assumptions and estimation techniques used in measuring the ECL. v. A pervasive concept in measuring ECL in accordance with IFRS 9 is that it should consider forward looking information. Note 188.8.131.52 includes an explanation of how the Bank has incorporated this in its ECL models. vi. Purchased or originated credit-impaired financial assets are those financial assets that are credit-impaired on initial recognition. Their ECL is always measured on a lifetime basis (‘Stage 3’). Further explanation is also provided in respect of how the Bank determines appropriate groupings of loans and advances to customers for ECL measurement (refer to note 2.2.4). The expected credit loss requirements apply to financial assets measured at amortised cost and FVOCI, and certain loan commitments and financial guarantee contracts. At initial recognition, an impairment allowance (or provision in the case of commitments and guarantees) is required for ECL resulting from default events that are possible within the next 12 months (“12-month ECL”). In the event of a significant increase in credit risk, an allowance (or provision) is required for ECL resulting from all possible default events over the expected life of the financial instrument (“lifetime ECL”). In line with the ‘three stage’ model described above, financial assets where 12-month ECL is recognised are considered ‘Stage 1’. Financial assets which are considered to have experienced a significant increase in credit risk would be classified as ‘Stage 2’ and financial assets for which there is objective evidence of impairment, thus considered to be in default or otherwise credit-impaired, would be classified as ‘Stage 3’. The Bank recognises loss allowances at an amount equal to 12-month ECL for debt investment securities that are determined to have low credit risk at the reporting date. The Bank considers a debt security to have low credit risk when it is considered ‘investment-grade’, defined by recognised external rating agencies as a rating between AAA to BBB- (Standard & Poor’s and Fitch) and Aaa to Baa3 (Moody’s). 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement - continued The following diagram summarises the impairment requirements under IFRS 9 (other than purchased or originated credit-impaired financial assets): Change in credit quality since initial recognition \| Stage 1 \| Stage 2 \| Stage 3 \| \|---------\|---------\|---------\| \| (Initial recognition) \| (Significant increase in credit risk since initial recognition) \| (Credit-impaired financial assets) \| \| 12-month expected credit losses \| Lifetime expected credit losses \| Lifetime expected credit losses \| 184.108.40.206 Significant increase in credit risk To determine whether the credit risk (i.e. risk of default) on a financial instrument has increased significantly since initial recognition, the Bank considers reasonable and supportable information that is relevant and available without undue cost or effort, including both quantitative and qualitative information. Such analysis is based on the Bank’s historical experience, credit assessment and forward-looking information. The Bank’s short-term consumer lending exposures are not managed on a credit-by-credit basis due to the high volume of relatively low value and homogeneous exposures. As a result, it is not feasible to include qualitative information based on an expert credit assessment performed on an individual credit basis. On this basis, the Bank adopts a retail portfolio methodology which takes into account the nature of the short-term consumer lending exposures and the underlying credit risk management practices of the Bank. The short-term consumer lending portfolio comprises of micro-credit facilities with bullet repayment or instalment loan characteristics, as well as, revolving micro-credit facilities. Given how such retail facilities are originated and managed for internal risk management purposes, short-term consumer loans within a particular segment are expected to have similar credit risk characteristics. As a result, for loans and advances to customers, which are managed on a portfolio basis for credit risk purposes, the Bank measures a significant increase in credit risk based on a quantitative assessment driven by the delinquency status of borrowers (days past due). The Bank presumptively considers that a significant increase in credit risk occurs when an asset is more than 30 days past due, in line with the backstop indicator established under IFRS 9. The Bank determines days past due by counting the number of days since the earliest elapsed due date in respect of which full payment has not been received. In the case of other financial assets (including loans and advances to banks, loans to group companies and investments in debt securities), the Bank applies the low credit risk simplification to all its exposures considered ‘investment-grade’, thus they are not subject to the SICR assessment. Moving from ‘investment-grade’ to ‘non-investment grade’ does not automatically mean that there has been a SICR. 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement - continued 220.127.116.11 Definition of default and credit-impaired assets The Bank’s assessment to determine the extent of increase in credit risk of a financial instrument since initial recognition is performed by considering the change in the risk of default occurring over the remaining life of the financial instrument. IFRS 9 does not specifically define default, but requires it to be applied on a consistent basis with internal credit risk management practice for the relevant instruments and requires consideration of qualitative factors where appropriate. In addition, IFRS 9 also introduces a rebuttable presumption that default does not occur later than when a financial asset is 90 days past due unless there is reasonable and supportable information to demonstrate that a more lagging criterion is appropriate. In this respect, the Bank defines a financial instrument as in default (credit impaired and in Stage 3 for impairment purposes), when it meets the below criteria depending on the product and country: i. with respect to micro-credit facilities with bullet repayment characteristics, exposures are considered defaulted where the borrower is more than 90 days past due on any material credit obligation to the Bank; and ii. with respect to micro-credit facilities with instalment loan characteristics or revolving micro-credit facilities, exposures are generally considered defaulted once the customer is overdue on minimum monthly payments by 60 days or more. Therefore, the definitions of credit-impaired and default are aligned so that Stage 3 represents all loans which are considered defaulted or credit-impaired. The default definition has been applied consistently to model the probability of default (PD), exposure at default (EAD) and loss given default (LGD) throughout the Bank’s expected loss calculations. In addition to the above, the Bank is also in the process of enhancing its credit portfolio management strategy in certain territories with a view to improve its debt collection capabilities in respect of overdue loan facilities. In achieving this strategy, the Bank shall seek to extend its debt collection period with customer in order to increase recoveries from loan repayments prior to termination of loan contracts. Additionally, the Bank is also in the process of negotiating renewed forward sale agreements with third parties in order to conduct regular sales of overdue loan facilities subsequent to a greater level of ageing that is sufficient to enable the Bank to perform its internal debt collection procedures for a sufficiently extended period prior to sale. Subsequent to the aforementioned portfolio management strategies being implemented, the Bank shall assess the impact, if any, on the definition of default that it uses in estimating IFRS 9 expected credit losses in the respective territories. Significant judgement is required throughout this process, particularly in the event that changes to the impairment methodology are required, such as revisions to the probabilities of default utilised in the expected credit loss calculation. The Bank considers other financial assets, mainly loans and advances to banks and investments in debt securities respectively, to be in default when a payment due (including a coupon payment) is not affected. 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement - continued 18.104.22.168 Measuring ECL - Explanation of inputs, assumptions and estimation techniques The Expected Credit Loss (ECL) is measured on either a 12-month (12M) or on a lifetime basis depending on whether a significant increase in credit risk has occurred since initial recognition or whether an asset is considered to be credit-impaired. Expected credit losses are the discounted product of the Probability of Default (PD), Exposure at Default (EAD) and Loss Given Default (LGD). The ECL is determined by projecting the PD, EAD and LGD at a collective portfolio level as allowable under IFRS 9 in the case of retail portfolios comprising individually insignificant exposures that are homogenous in nature. These three components are multiplied together effectively calculating the forward-looking ECL, which is then discounted back to the reporting date. The discount rate used in the ECL calculation is the actual effective interest rate or an approximation thereof. The 12-month ECL is calculated by multiplying the 12-month PD, LGD, and EAD. Lifetime ECL is calculated on a similar basis for the residual life of the exposure. The PD, EAD and LGD parameters are derived from internally developed statistical models and other historical data, adjusted to reflect forward-looking information as described below. The PD represents the likelihood of a borrower defaulting on its financial obligation (as per "definition of default and credit-impaired" above), either over the next 12 months (12M PD), or over the remaining lifetime (Lifetime PD) of the obligation. Accordingly, the 12-month and lifetime PDs represent the probability of default occurring over the next 12 months and the remaining maturity of the instrument, respectively. In the case of micro lending facilities with bullet repayment characteristics, the Bank utilises roll-rate methodology in order to estimate its PDs. This methodology employs statistical analysis of historical data and experience of delinquency and default to estimate the amount of loans that will eventually be written off as unrecoverable. This methodology is applied at territory or country level with adaptations to reflect the different nature of the respective markets in which the Bank operates. Under this methodology, loans are grouped into ranges according to the number of days past due and statistical analysis is used to estimate the likelihood that loans in each range will progress through the various stages of delinquency, and ultimately prove irrecoverable (PD). In the case of micro-credit facilities with characteristics similar to instalment loans or revolving facilities, the Bank utilises curve-stitching methodology in order to estimate its PDs. Under this approach, an analysis of historical default data is carried out in order to estimate cumulative monthly loss rates at various snapshot dates. Subsequently, statistical analysis is employed in order to combine curves with different historical performance windows into a single PD curve over the expected lifetime of the micro-credit exposures. This methodology is also applied at territory or country level in order to incorporate adaptations to reflect the nature of the different markets in which the Bank operates. Under this approach, loans are also grouped into ranges according to the number of days past due, with an individual lifetime PD curve being calculated for each range. The conditional PD is adjusted to consider forward-looking information through macroeconomic modelling. EAD is based on the amounts the Bank expects to be owed at the time of default, over the next 12 months (12M EAD) or over the remaining lifetime (Lifetime EAD). EAD represents the expected exposure in the event of a default (including any expected drawdowns of committed facilities). 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement - continued 22.214.171.124 Measuring ECL - Explanation of inputs, assumptions and estimation techniques - continued The 12-month and lifetime EADs are determined based on the total balance of loans receivable at the reporting date, taking into account the total amount receivable from borrowers inclusive of principal and interest. This is deemed an adequate representation of the expected balance at default in the case of the Bank’s micro-credit facilities given that the Bank models its ECLs on a collective portfolio level with the modelling of the EAD for each future month on an individual loan-by-loan basis not being deemed practical. Additionally, in the case of revolving credit facilities the Bank also factors in expected drawdowns of committed facilities. The Loss Given Default (LGD) represents the Bank’s expectation of the extent of loss on a defaulted exposure. Hence, the LGD represents expected credit losses on the EAD given the event of default, taking into account, among other attributes, the mitigating effect of collateral values (if any) at the time it is expected to be realised and the time value of money. The 12-month and lifetime LGD are determined based on the factors which impact the recoveries made post default. Given that its short term micro-credit facilities are unsecured in nature, the Bank estimates LGD parameters based on the history of recovery rates in respect of claims against defaulted customers, which rates are highly impacted by collective debt recovery strategies. Moreover, the Bank’s LGDs comprise the effects of the Bank’s ability to dispose of overdue loans originated in specific territories to other parties at pre-established prices, that are dependent on the credit quality or ageing of the loans, emanating from existing contractual arrangements. Estimated LGDs are also impacted by historical one-off portfolio sales and the expected future uncontracted portfolio sales activity. Recoveries from loan portfolio sales are calculated on a discounted cash flow basis using the contractual default interest rate as the discounting factor. The ECL is measured from the initial recognition of the financial asset. The maximum period considered when measuring ECL (be it 12-month or lifetime ECL) is the maximum contractual period over which the Bank is exposed to credit risk. With respect to non-revolving credit facilities, the contractual life of the facility is considered. In the case of revolving credit facilities, provided that such facilities do not have a fixed term or repayment structure, the Bank defines the lifetime of such exposures as 24 months in line with observed borrower behaviour in specific territories. The lifetime of revolving credit facilities is re-assessed by the Bank at a territory level based on more recent borrower behaviour patterns on a periodic basis. Forward-looking economic information is also included in determining the 12-month and lifetime PD and LGD. Refer to note 126.96.36.199 for an explanation of forward-looking information and its inclusion in ECL calculations. There have been no significant changes in estimation techniques or significant assumptions made during the reporting period. The calculation of ECL incorporates forward-looking information. The Bank performs a historical analysis to identify the key economic variables affecting credit risk and expected credit losses for each product portfolio at a territory level. These economic variables and their associated impact on the PD, EAD and LGD may vary by portfolio or territory. 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement - continued 188.8.131.52 Forward-looking information incorporated in the ECL model The Bank has identified key drivers of credit risk and credit losses for each portfolio of financial instruments and using an analysis of historical data, has analysed relationships between macro-economic variables, credit risk and credit losses. This analysis was conducted at a territory and sub-portfolio level in order to take into consideration possible differences in customer behaviour and default experience arising from different product characteristics. The key driver is predominantly Eurozone unemployment in the majority of the Bank’s territories of operation. The impact of the economic variables on the PD have been determined by performing statistical regression analysis to understand the impact that changes in these variables historically had on default rates. In those territories where due to certain risk data limitations, statistical relationships to macro-economic variables were not deemed to be statistically significant (e.g. in those territories where the Bank has recently launched new products resulting in limited available historical default experience), the Bank has utilised proxy statistical data available in other territories with close geographical and demographic similarities. In this regard, during 2019, the Bank has explored the use of alternative statistical methodologies that are mathematically more enhanced than linear regression analysis in order to find more statistically significant relationships between default and unemployment in each of its territories of operation and hence, improve the reliability of its macroeconomic modelling approach. The revised macroeconomic model is however still being developed by the Bank and is currently in the process of being validated by management. The statistical results of the new macroeconomic model may also be impacted due to prospective changes to the definition of the default (as described in Section 184.108.40.206), due to which, the mathematical computations are currently being revised and recalibrated accordingly. Three possible scenarios are considered to capture non-linearity across credit portfolios. The ‘base line’ scenario represents the most-likely outcome. It is based on authoritative sources forecasting economic variables referred to above and providing the best estimate view of the European economy. Apart from the ‘base line’ scenario, the Bank considers two other macro-economic scenarios – Upside and Downside scenarios – which respectively represent a more optimistic and a more pessimistic outcome. Such scenarios reflect the current top and emergent risks and opportunities. The more optimistic and more pessimistic scenarios are economically plausible and will not necessarily be as severe as scenarios used in stress testing. Each scenario is weighted by a probability of occurrence, determined by a combination of macroeconomic research and expert credit judgement, taking account the range of possible outcomes each chosen scenario represents. The Bank measures ECL as either a probability weighted 12-month ECL (Stage 1), or a probability weighted lifetime ECL (Stages 2 and 3). These probability-weighted ECLs are determined by running each scenario through the relevant ECL model and multiplying it by the appropriate scenario weighting (as opposed to weighting the inputs). 2.2 Credit risk - continued 2.2.5 Expected credit loss measurement - continued 220.127.116.11 Forward-looking information incorporated in the ECL model – continued As with any macro-economic forecasts, the projections and likelihoods of occurrence are subject to a high degree of uncertainty and therefore, the actual outcomes may be significantly different to those projected. The Bank considers these forecasts to represent its best estimate of the possible outcomes. The most significant period-end assumptions used for the ECL estimate as at 31 December 2019, together with the comparative as of 31 December 2018, are set out below. The ‘base’, ‘upside’ and ‘downside’ scenarios were used for all portfolios. \| Eurozone Av. Unemployment \| As of 31 December 2019 \| 2020 \| 2021 \| 2022 \| 2023 \| 2024 \| \|---------------------------\|------------------------\|------\|------\|------\|------\|------\| \| Base \| \| 7.3% \| 7.2% \| 7.2% \| 7.1% \| 7.0% \| \| Upside \| \| 7.0% \| 6.6% \| 6.5% \| 6.4% \| 6.3% \| \| Downside \| \| 7.7% \| 7.8% \| 7.8% \| 7.7% \| 7.5% \| \| Eurozone Av. Unemployment \| As of 1 January 2019 \| 2019 \| 2020 \| 2021 \| 2022 \| 2023 \| \|---------------------------\|------------------------\|------\|------\|------\|------\|------\| \| Base \| \| 7.6% \| 7.5% \| 7.3% \| 7.1% \| 6.9% \| \| Upside \| \| 7.4% \| 7.0% \| 6.5% \| 6.2% \| 6.1% \| \| Downside \| \| 7.7% \| 7.6% \| 7.4% \| 7.2% \| 7.1% \| The weightings assigned to each economic scenario were 60% for the ‘Base’ scenario, 20% for the ‘Downside’ scenario and 20% for the ‘Upside’ scenario. The number of scenarios used is based on the analysis of each major product type to ensure that non-linearities are captured. The number of scenarios and their attributes are reassessed at each reporting date. On the basis of macroeconomic forecasts and data available at the reporting date, the weightings applied take into account the possibility that current European economic momentum persists, despite trade policy uncertainty. The scenarios also contemplate the likelihood that trade policy trade tensions re-escalate dramatically as the US introduces major new tariff measures against China and all other major trading partners. On a more positive scenario, the scenarios contemplate the likelihood that trade policy uncertainties fade against a backdrop of still subdued wage and price pressures and supportive policy. The probability weightings assigned to the respective scenarios reflect an unbiased evaluation of range of possible outcomes. Other forward-looking considerations not otherwise incorporated within the above scenarios, such as the impact of any regulatory, legislative or political changes, have also been considered, but are not deemed to have a material impact and therefore no adjustment has been made to the ECL for such factors. This is reviewed and monitored for appropriateness on an ongoing basis. The most significant assumption affecting the ECL allowance is unemployment, given the significant impact it has on the performance of retail consumer borrowers. 2.2 Credit risk - continued 2.2.6 Maximum exposure to credit risk An ‘exposure’ is defined as the amount at risk arising from the Bank’s assets and off-balance sheet items. The Bank’s maximum credit risk with respect to on- and off-balance sheet items can be classified into the following categories: - Financial assets recognised on-balance sheet comprising principally balances with Central Banks, investment securities and loans and advances to banks, customers and group companies. The maximum exposure to credit risk of these financial assets equals their gross carrying amounts. - Financial guarantee contracts entered into with related group companies. The latter carry the same credit risk as loans and advances to customers. The maximum exposure to credit risk is the full amount that the Bank would have to pay if the guarantees are called upon. - Loan commitments and other credit related commitments that are irrevocable over the life of the respective facilities. The maximum exposure to credit risk is the full amount of the committed facilities. However, the likely amount of loss is less than the total unused commitments as most commitments to extend credit are contingent upon customers maintaining specific credit standards. These exposures are monitored in the same manner in respect of loans and advances and predominantly arise on revolving micro-credit facilities. The Bank’s credit risk exposures relating to on-balance sheet assets and off-balance sheet instruments, reflecting the maximum exposure to credit risk before collateral held or other credit enhancements include the following: \| \| 2019 \| \| 2018 \| \| \|----------------------\|------------\|----------\|------------\|----------\| \| \| Gross \| ECL \| Gross \| Impairment\| \| \| carrying \| allowance\| carrying \| allowance\| \| \| amount \| €'000 \| amount \| €'000 \| \| Credit risk exposures relating to on-balance sheet assets: \| \| \| \| \| \| Subject to IFRS 9 impairment requirements \| \| \| \| \| \| Financial assets measured at amortised cost: \| \| \| \| \| \| Balances with Central Banks \| 109,943 \| - \| 74,465 \| - \| \| Loans and advances to banks \| 22,672 \| - \| 19,080 \| - \| \| Loans and advances to customers \| 255,976 \| (56,600) \| 185,565 \| (42,659) \| \| Loans and advances to group \| 25,145 \| - \| 7,720 \| - \| \| Investment securities \| - \| - \| 8,633 \| - \| \| Other financial assets \| 16,580 \| - \| 22,542 \| - \| \| Credit risk exposure \| 430,316 \| (56,600) \| 318,005 \| (42,659) \| \| Credit risk exposures relating to off-balance sheet instruments: \| \| \| \| \| \| Financial guarantees \| 5,280 \| (1,352) \| 4,410 \| (905) \| \| Credit risk exposure \| 5,280 \| (1,352) \| 4,410 \| (905) \| 2.2 Credit risk - continued 2.2.7 Credit concentration risk Within the Bank, concentration risk of losses results from inadequate diversification of the credit exposures. This risk is managed by actively measuring, reporting and monitoring on a regular and ongoing basis risk concentration levels against reasonable thresholds for counterparties, products, and territories. Credit concentration risk for counterparties The Bank’s loans and advances to customers comprise of retail exposures which are individually insignificant. As at 31 December 2019, no loans and advances to customers or other financial assets were deemed to be in excess of the large exposures, prior to any eligible exemptions, in accordance with the requirements of Part Four: Large Exposures, of the CRR. The Bank’s loans and advances comprise a large number of customer accounts with no individual customer or group of dependent customers being considered by management as a significant concentration of credit risk in the context of the CRR. Nonetheless, these exposures are monitored and reported frequently and rigorously. Credit concentration risk by geographical region The geographical concentration of the Bank’s financial assets as at the end of the reporting period is analysed below. For the purposes of this analysis, the Bank has allocated exposures to regions based on the country of domicile of the respective customers or counterparties. At 31 December 2019, loans and advances to banks were placed with banks domiciled in the following countries: \| Country \| 2019 €'000 \| 2018 €'000 \| \|------------------\|------------\|------------\| \| Malta \| 4,365 \| 12,166 \| \| Czech Republic \| 2,928 \| 533 \| \| Slovakia \| 18 \| 141 \| \| Germany \| 414 \| 2,697 \| \| Poland \| 5,791 \| 682 \| \| France \| 4,078 \| 863 \| \| Bulgaria \| 239 \| 138 \| \| Estonia \| 161 \| - \| \| Finland \| 1,945 \| 821 \| \| Spain \| 98 \| 188 \| \| Croatia \| 611 \| 205 \| \| United Kingdom \| 146 \| 169 \| \| Lithuania \| 1,460 \| 423 \| \| Italy \| 418 \| 54 \| Gross loans and advances to banks \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------\|------------\|------------\| \| \| 22,672 \| 19,080 \| 2.2 Credit risk - continued 2.2.7 Credit concentration risk - continued Credit concentration risk by geographical region - continued The Bank’s loans and advances to customers as at 31 December 2019 are principally linked to lending and related operations in the following countries: \| Country \| 2019 €'000 \| 2018 €'000 \| \|------------------\|------------\|------------\| \| Slovakia \| - \| 118 \| \| Poland \| 43,838 \| 50,623 \| \| Estonia \| 15,718 \| 11,343 \| \| Latvia \| 34,347 \| 26,417 \| \| Czech Republic \| 24,376 \| 22,200 \| \| Germany \| 13,280 \| 8,703 \| \| Bulgaria \| 4,845 \| 1,353 \| \| Sweden \| 44,703 \| 30,287 \| \| France \| 817 \| 1,253 \| \| Norway \| 7,453 \| 9,867 \| \| Spain \| 26,532 \| 19,283 \| \| Croatia \| 8,390 \| 4,118 \| \| Denmark \| 25,150 \| - \| \| Finland \| 6,527 \| - \| Gross loans and advances to customers \| \| 2019 €'000 \| 2018 €'000 \| \|------------------\|------------\|------------\| \| \| 255,976 \| 185,565 \| At 31 December 2019, the balances with the Central banks represented a deposit with the Central Bank of Malta and a deposit with the Central Bank of Lithuania. The balance as at 31 December 2018 was held with the Central Bank of Malta. At 31 December 2019 and 2018, loans and advances to group companies consisted of advances with an undertaking registered in Finland. 2.2.8 Information on credit quality of balances with other banks and investment securities As at 31 December 2018, the Bank held debt instruments issued by the Government of Malta, and which were listed on the Malta Stock Exchange, the only locally-based Recognised Investment Exchange (RIE) in Malta. During 2019 the Bank disposed of its portfolio of debt instrument issued by the Government of Malta. The Bank’s policy to acquire debt securities and similar instruments issued by counterparties having strong financial background such as European sovereigns. These issuers, if any, are approved and regularly reviewed focusing on market developments. In the normal course of business, the Bank places funds and carries out transactions through correspondent accounts with high credit quality local listed banks and international banks having a good credit rating, subject to the operational requirements and the application of a limit framework. Accordingly, such exposures are monitored through the practical use of exposure limits. In certain countries, the Bank had to utilise unrated banks for placement of surplus liquidity and/or due to operational constraints within such country, in view of the profile of the banking sector in those territories. The Bank would carry out a comprehensive due diligence on such banks, prior to engaging with the banks, and on an event-driven basis throughout the term of the relationship. 2.2 Credit risk - continued 2.2.8 Information on credit quality of balances with other banks and investment securities - continued At 31 December 2019, loans and advances to banks consisted primarily of immediately withdrawable nostro balances and term placements maturing within one month. The Bank runs the risk of loss of funds due to the possible political, economic and other events in a particular country where funds have been placed or invested with several counterparties domiciled in the same country or region. Countries are assessed according to their size, economic data and prospects together with credit ratings issued by international rating agencies. Existing country credit risk exposures, based on groupings of individual counterparties, are monitored and reviewed periodically. The Bank’s assets are predominantly in Europe. At the end of the reporting period, none of the financial assets referred to were past due or impaired. The following tables set out information about the credit quality of specific financial assets measured at amortised cost. The credit quality of the financial assets is determined by credit ratings applicable to issuers or counterparties based on external ratings published by reputable credit rating agencies: \| \| Stage 1 12-month ECL €’000 \| Stage 2 Lifetime ECL €’000 \| Stage 3 Lifetime ECL €’000 \| Total €’000 \| \|--------------------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Balances with Central Banks at amortised cost \| 109,943 \| - \| - \| 109,943 \| \| Gross carrying amount \| 109,943 \| - \| - \| 109,943 \| \| Loss allowance \| - \| - \| - \| - \| \| Carrying amount – net of loss allowance \| 109,943 \| - \| - \| 109,943 \| In this regard, the credit rating of the Government of Malta and Government of Lithuania as at 31 December 2019 were A2 and A3, as issued by Moody’s on 17 July 2019 and 23 August 2019, respectively. As at 31 December 2019, expected credit loss allowances in respect of investment securities and balances with the Central Banks (which are assumed to have the same credit quality as the Government of Malta and Government of Lithuania respectively) were deemed to be insignificant. Similarly, the Bank holds immediately withdrawable balances with highly rated and reputable financial institutions. As at 31 December 2019, expected credit loss allowances in respect of such balances were deemed to be insignificant. 2.2 Credit risk - continued 2.2.8 Information on credit quality of balances with other banks and investment securities - continued \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Balances with Central Banks at amortised cost A+ to A- \| 74,465 \| - \| - \| 74,465 \| \| Gross carrying amount \| 74,465 \| - \| - \| 74,465 \| \| Loss allowance \| - \| - \| - \| - \| \| Carrying amount – net of loss allowance \| 74,465 \| - \| - \| 74,465 \| The credit rating of the Government of Malta as at 31 December 2018 was A3, as issued by Moody’s on 23 February 2018, respectively. As at 31 December 2018, expected credit loss allowances in respect of investment securities and balances with the Central Banks (which are assumed to have the same credit quality as the Government of Malta) were deemed to be insignificant. Similarly, the Bank holds immediately withdrawable balances with highly rated and reputable financial institutions. As at 31 December 2018, expected credit loss allowances in respect of such balances were deemed to be insignificant. 2.2 Credit risk - continued 2.2.8 Information on credit quality of balances with other banks and investment securities - continued \| Investment securities at amortised cost \| 2019 Stage 1 12-month ECL €'000 \| 2019 Stage 2 Lifetime ECL €'000 \| 2019 Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|----------------------------------------\|---------------------------------\|---------------------------------\|---------------------------------\|-------------\| \| A+ to A- \| - \| - \| - \| - \| \| Gross carrying amount \| - \| - \| - \| - \| \| Loss allowance \| - \| - \| - \| - \| \| Carrying amount \| - \| - \| - \| - \| \| Loans and advances to banks at amortised cost \| 2019 Stage 1 12-month ECL €'000 \| 2019 Stage 2 Lifetime ECL €'000 \| 2019 Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|----------------------------------------------\|---------------------------------\|---------------------------------\|---------------------------------\|-------------\| \| AAA to AA- \| 1,944 \| - \| - \| 1,944 \| \| A+ to A- \| 2,520 \| - \| - \| 2,520 \| \| BBB+ to BBB- \| 11,154 \| - \| - \| 11,154 \| \| BB+ to BB- \| 419 \| - \| - \| 419 \| \| Unrated \| 6,635 \| - \| - \| 6,635 \| \| Gross carrying amount \| 22,672 \| - \| - \| 22,672 \| \| Loss allowance \| - \| - \| - \| - \| \| Carrying amount - net of loss allowance \| 22,672 \| - \| - \| 22,672 \| The Bank’s loans and advances to group companies consist of advances with an undertaking registered in Finland and comprise of Stage 1 (12-month ECL) financial assets as at 31 December 2019. The external credit rating of the Ferratum Group as at 31 December 2019 was BBB-, issued by Creditreform Rating AG on 15 April 2019. On this basis, credit loss allowances in respect of the Bank’s loans and advances to Ferratum Group as at 31 December 2019 were deemed to be immaterial. As at 31 December 2019, there were no Purchased Credit-Impaired assets. After the end of the reporting period there were no significant changes in credit ratings reflected in the tables above which have a material impact on the credit quality of the financial assets. 2.2 Credit risk - continued 2.2.8 Information on credit quality of balances with other banks and investment securities - continued \| Investment securities at amortised cost \| 2018 \| \|----------------------------------------\|------\| \| Stage 1 12-month ECL €'000 \| \| \| A+ to A- \| 8,633\| \| Gross carrying amount \| 8,633\| \| Loss allowance \| - \| \| Carrying amount \| 8,633\| \| Loans and advances to banks at amortised cost \| 2018 \| \|-----------------------------------------------\|------\| \| AAA to AA- \| 822 \| \| A+ to A- \| 489 \| \| BBB+ to BBB- \| 15,604\| \| BB+ to BB- \| 365 \| \| Unrated \| 1,800\| \| Gross carrying amount \| 19,080\| \| Loss allowance \| - \| \| Carrying amount - net of loss allowance \| 19,080\| The Bank’s loans and advances to group companies consist of advances with an undertaking registered in Finland and comprise of Stage 1 (12-month ECL) financial assets as at 31 December 2018. The external credit rating of the Ferratum Group as at 31 December 2018 was BBB+, issued by Creditreform Rating AG on 15 March 2018. On this basis, credit loss allowances in respect of the Bank’s loans and advances to Ferratum Group as at 31 December 2018 were deemed to be immaterial. As at 31 December 2019, there were no Purchased Credit-Impaired assets. 2.2 Credit risk - continued 2.2.9 Information on credit quality of loans and advances to customers The Bank manages the credit quality of its loans and advances to customers by using internal risk grades, which provide a progressively increasing risk profile ranging from ‘Regular’ (best quality, less risky) to ‘Loss’. These risk grades are an essential tool for the Bank to identify both non-performing exposures and better-performing customers. The internal risk grades used by the Bank are as follows: - Performing: Internal grade ‘Regular’ - Under performing: Internal grades ‘Watch’ and ‘Substandard’; and - Non-performing: Internal grades ‘Doubtful’ and ‘Loss’. Regular The Bank’s loans and advances to customers which are categorised as ‘Regular’ are principally debts in respect of which payment is not overdue by 30 days and no recent history of customer default exists. Management does not expect losses from non-performance by these customers, which are considered as fully performing. Watch Loans and advances that attract this category principally comprise those where: (i) payment becomes overdue by 30 days, but does not exceed 60 days where a loan is deemed to be as non-performing when past due for more than 90 days; (ii) and payment becomes overdue by 30 days but does not exceed 45 days where a loan is deemed to be as non-performing when past due for more than 60 days. Substandard Exposures that are categorised within this category comprise those where: (i) payment becomes overdue by 61 days but does not exceed 90 days for where a loan is deemed to be as non-performing when past due for more than 90 days; (ii) and where payment becomes overdue by 46 days, but does not exceed 60 days where a loan is deemed to be as non-performing when past due for more than 60 days. Doubtful Loans and advances which attract a ‘Doubtful’ grading are principally those assets in respect of which: (i) repayment becomes overdue by 61 days and over but not exceeding 180 days for where a loan is deemed to be as non-performing when past due for more than 60 days; (ii) and repayment becomes overdue by 91 days and over but not exceeding 180 days for a loan is deemed to be as non-performing when past due for more than 90 days. Loss Loans and advances in respect of which payment becomes overdue by 180 days. The following table sets out information about the credit quality of financial assets measured at amortised cost. Explanation of the terms: 12-month ECL, lifetime ECL and credit-impaired are included in note 18.104.22.168. 2.2 Credit risk - continued 2.2.9 Information on credit quality of loans and advances to customers - continued \| Loans and advances to customers at amortised cost \| 2019 \| \|--------------------------------------------------\|------\| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \| Regular \| - \| - \| 178,345 \| \| Watch \| - \| 11,903 \| - \| 11,903 \| \| Substandard \| - \| 6,419 \| - \| 6,419 \| \| Doubtful \| - \| - \| 11,920 \| 11,920 \| \| Loss \| - \| - \| 47,389 \| 47,389 \| \| Gross carrying amount \| 178,345 \| 18,322 \| 59,309 \| 255,976 \| \| Loss allowance \| (14,465) \| (4,646) \| (37,489) \| (56,600) \| \| Carrying amount \| 163,880 \| 13,676 \| 21,820 \| 199,376 \| Off-balance sheet items: Financial guarantee contracts \| Gross carrying amount \| Loss allowance \| Carrying amount \| \|-----------------------\|----------------\|-----------------\| \| 3,517 \| (365) \| 3,152 \| \| 528 \| (201) \| 327 \| \| 1,235 \| (786) \| 449 \| \| 5,280 \| (1,352) \| 3,928 \| The Bank also had undrawn commitments to lend which predominantly comprise of undrawn balances on revolving micro-credit facilities. The Bank may be exposed to losses equivalent to the total unused commitments (if drawn down by customers), however, additional drawdowns are contingent on customers maintaining specific credit standards. ECL allowances on undrawn commitments to lend are incorporated within the ECL allowances on loans and advances to customers so as not to distort the ECL-related disclosures. Financial guarantee contracts as at 31 December 2019 amounting to €5,280,000 are sub-divided between the staging classifications (Stages 1 to 3) as illustrated in the table above. ECL allowances on financial guarantee contracts as at 31 December 2019 amounted to €1,352,000. As at 31 December 2019, there are no purchased credit-impaired assets. 2.2 Credit risk - continued 2.2.9 Information on credit quality of loans and advances to customers - continued \| Loans and advances to customers at amortised cost \| 2018 \| \|--------------------------------------------------\|------\| \| Stage 1 12-month ECL €'000 \| \| \| Stage 2 Lifetime ECL €'000 \| \| \| Stage 3 Lifetime ECL €'000 \| \| \| Total €'000 \| \| \| Regular \| 123,200 \| - \| - \| 123,200 \| \| Watch \| - \| 7,530 \| - \| 7,530 \| \| Substandard \| - \| 3,665 \| - \| 3,665 \| \| Doubtful \| - \| - \| 12,078 \| 12,078 \| \| Loss \| - \| - \| 39,092 \| 39,092 \| \| Gross carrying amount \| 123,200 \| 11,195 \| 51,170 \| 185,565 \| \| Loss allowance \| (10,829) \| (3,260) \| (28,570) \| (42,659) \| \| Carrying amount \| 112,371 \| 7,935 \| 22,600 \| 142,906 \| Off-balance sheet items: Financial guarantee contracts \| Gross carrying amount \| 2018 \| \|-----------------------\|------\| \| Stage 1 12-month ECL €'000 \| \| \| Stage 2 Lifetime ECL €'000 \| \| \| Stage 3 Lifetime ECL €'000 \| \| \| Total €'000 \| \| \| 3,048 \| 254 \| 1,108 \| 4,410 \| \| (254) \| (74) \| (577) \| (905) \| \| Carrying amount \| 2,794 \| 180 \| 531 \| 3,505 \| Financial guarantee contracts as at 31 December 2018 amounting to €4,410,000 are sub-divided between the staging classifications (Stages 1 to 3) as illustrated in the table above. ECL allowances on financial guarantee contracts as at 31 December 2018 amounted to €905,000. As at 31 December 2018, there are no purchased credit-impaired assets. 2.2 Credit risk - continued 2.2.9 Information on credit quality of loans and advances to customers - continued The following table analyses the impaired loans and advances, gross of impairment allowances, by geographical sector: \| Country \| IFRS 9 Stage 3 2019 €'000 \| IFRS 9 Stage 3 2018 €'000 \| \|------------------\|--------------------------\|--------------------------\| \| Slovakia \| - \| 77 \| \| Poland \| 16,241 \| 16,872 \| \| Estonia \| 627 \| 356 \| \| Latvia \| 1,013 \| 1,469 \| \| Czech Republic \| 6,450 \| 8,165 \| \| Germany \| 4,882 \| 3,829 \| \| Bulgaria \| 4,308 \| 893 \| \| Sweden \| 2,179 \| 2,026 \| \| France \| 794 \| 1,231 \| \| Norway \| 1,208 \| 2,753 \| \| Spain \| 18,697 \| 12,322 \| \| Croatia \| 2,848 \| 1,177 \| \| Denmark \| 62 \| - \| \| Gross impaired loans and advances to customers \| 59,309 \| 51,170 \| Past due but not impaired As at 31 December 2019, loans and advances to customers amounting to €53,237,000 (2018: €41,823,000) were deemed to be past due (and not deemed credit impaired or collectively impaired), taking cognisance of the manner in which, the Bank practically manages its collection activities. A financial asset is past due when a customer has failed to effect payment when contractually due, but normally, given the nature of the Bank’s loan portfolio, the impaired status is not formally assigned until the exposure is more than 90 days past due (or 60 days in the case of specific products). An ageing analysis of these past due loans and advances is accordingly presented within the table on the previous page. 2.2.10 Modification of financial assets The Bank sometimes modifies the terms of loans provided to customers with a view to maximising recovery. As explained in note 1.5, rescheduling of loans granted by the Bank is not deemed to constitute a forbearance measure in relation to customers experiencing difficulties in repaying the micro-credit. More specifically, loan rescheduling is a concession which could be granted by the Bank, in certain circumstances, in response to a customer's request. Under certain specified conditions, the Bank provides loan rescheduling to borrowers by agreeing to modify the contractual payment terms of loans in order to improve the management of customer relationships, maximise collection opportunities and, if possible, avoid default. Rescheduling occurs when a customer applies to extend the loan repayment date, subject to the immediate payment of a rescheduling fee. 2.2 Credit risk - continued 2.2.10 Modification of financial assets - continued Rescheduling is only granted in situations where the customer has showed a willingness to repay the loan and is expected to be able to meet the obligation following the extension of the credit period. The Bank’s credit policy sets out restrictions on the number of rescheduling measures together with the minimum period of the Bank’s relationship with the customer before a rescheduling measure can be considered. Rescheduling usually takes place before due date, but the rescheduling option is also available after the due date. The Bank monitors the subsequent performance of modified assets. Given that the Bank’s rescheduling of facilities is not deemed to constitute a forbearance measure, this is not deemed to represent a qualitative indicator of a significant increase in credit risk. The risk of default of modified assets is assessed at the reporting date and compared with the risk under the original terms at initial recognition; when the modification is not substantial it does not result in derecognition of the original asset (refer to note 1.5). The Bank held renegotiated or rescheduled loans and advances to customers amounting to €2,898,000 (2018: €2,705,000) as at the end of the reporting period. These are analysed below by ageing as follows: \| Ageing \| Still outstanding at 29 April 2019 \| Still outstanding at 29 April 2020 \| \|-------------------------------\|------------------------------------\|------------------------------------\| \| Up to 60 days past due \| 1,775 \| 281 \| \| Between 60 and 90 days past due\| 68 \| 56 \| \| Between 90 and 180 days past due\| 39 \| 34 \| \| Over 180 days past due \| 1,016 \| 978 \| \| \| 2,898 \| 1,349 \| \| Ageing \| Still outstanding at 12 April 2018 \| Still outstanding at 12 April 2019 \| \|-------------------------------\|------------------------------------\|------------------------------------\| \| Up to 60 days past due \| 1,610 \| 526 \| \| Between 60 and 90 days past due\| 100 \| 90 \| \| Between 90 and 180 days past due\| 231 \| 208 \| \| Over 180 days past due \| 764 \| 697 \| \| \| 2,705 \| 1,521 \| 2.2 Credit risk - continued 2.2.10 Modification of financial assets - continued The Bank’s rescheduled loans as at 31 December 2019 are analysed by geographical location as follows: \| Country \| 2019 €'000 \| 2018 €'000 \| \|---------------\|------------\|------------\| \| Poland \| 2 \| 5 \| \| Czech Republic\| 21 \| 182 \| \| Sweden \| 8 \| 9 \| \| Slovakia \| 1 \| 68 \| \| Latvia \| - \| 38 \| \| Bulgaria \| 102 \| 53 \| \| Germany \| 2,496 \| 2,042 \| \| Spain \| 268 \| 308 \| \| Total \| 2,898 \| 2,705 \| 2.2.11 Loss allowances Reconciliation of 12-month and lifetime ECL provision The loss allowance recognised in the period is impacted by a variety of factors, as described below: - Transfers between ‘Stage 1’ and ‘Stages 2 or 3’ due to financial instruments experiencing significant increases (or decreases) of credit risk or becoming credit-impaired in the period, and the consequent “step up” (or “step down”) between 12-month and Lifetime ECL; - Additional allowances for new financial instruments recognised during the period, as well as releases for financial instruments derecognised in the period; - Impact on the measurement of ECL due to changes in PDs, EADs and LGDs in the period, arising from regular refreshing of inputs to models; - Impacts on the measurement of ECL due to changes made to models and assumptions; - Discount unwind within ECL due to the passage of time, as ECL is measured on a present value basis; - Foreign exchange retranslations for assets denominated in foreign currencies and other movements; and - Financial assets derecognised during the period and write-offs of allowances related to assets that were written off during the period. 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Reconciliation of 12-month and lifetime ECL provision - continued The following tables explain the changes in the loss allowance between the beginning and the end of the annual period: \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Balances with Central Banks \| \| \| \| \| \| amortised cost \| \| \| \| \| \| Loss allowance as at 1 January 2019 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2019 \| - \| - \| - \| - \| \| Investment securities at amortised cost \| - \| - \| - \| - \| \| Loss allowance as at 1 January 2019 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2019 \| - \| - \| - \| - \| \| Loans and advances to banks at amortised cost \| - \| - \| - \| - \| \| Loss allowance as at 1 January 2019 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2019 \| - \| - \| - \| - \| \| Loans and advances to group companies at amortised cost \| - \| - \| - \| - \| \| Loss allowance as at 1 January 2019 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2019 \| - \| - \| - \| - \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Reconciliation of 12-month and lifetime ECL provision - continued \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Balances with Central Banks \| \| \| \| \| \| amortised cost \| \| \| \| \| \| Loss allowance as at 1 January 2018 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2018 \| - \| - \| - \| - \| \| Investment securities at amortised cost \| - \| - \| - \| - \| \| Loss allowance as at 1 January 2018 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2018 \| - \| - \| - \| - \| \| Loans and advances to banks at amortised cost \| - \| - \| - \| - \| \| Loss allowance as at 1 January 2018 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2018 \| - \| - \| - \| - \| \| Loans and advances to group companies at amortised cost \| - \| - \| - \| - \| \| Loss allowance as at 1 January 2018 \| - \| - \| - \| - \| \| Total net P&L charge during the year \| - \| - \| - \| - \| \| Loss allowance as at 31 December 2018 \| - \| - \| - \| - \| ## 2. Financial risk management - continued ### 2.2 Credit risk - continued #### 2.2.11 Loss allowances - continued Reconciliation of 12-month and lifetime ECL provision - continued \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|----------------------------\|----------------------------\|----------------------------\|-------------\| \| Loans and advances to customers at amortised cost \| \| \| \| \| \| Loss allowance as at 1 January 2019 \| 10,829 \| 3,260 \| 28,570 \| 42,659 \| \| Transfers of financial instruments \| \| \| \| \| \| Transfer from Stage 1 to Stage 2 \| (762) \| 2,267 \| - \| 1,505 \| \| Transfer from Stage 1 to Stage 3 \| (3,708) \| - \| 14,780 \| 11,072 \| \| Transfer from Stage 2 to Stage 1 \| 137 \| (285) \| - \| (148) \| \| Transfer from Stage 2 to Stage 3 \| - \| (2,499) \| 3,576 \| 1,077 \| \| Transfer from Stage 3 to Stage 1 \| 995 \| - \| (1,175) \| (180) \| \| Transfer from Stage 3 to Stage 2 \| - \| 198 \| (199) \| (1) \| \| Total remeasurement of loss allowance arising from transfers in stages \| (3,338) \| (319) \| 16,982 \| 13,325 \| \| New financial assets originated or purchased \| 30,137 \| 5,647 \| 23,358 \| 59,142 \| \| Changes to risk parameters (model inputs PDs/LGDs/EADs) \| (303) \| (2,390) \| 3,929 \| 1,236 \| \| Changes to model assumptions and methodologies \| (706) \| 794 \| (1,467) \| (1,379) \| \| Financial assets derecognised during the year \| (21,965) \| (2,431) \| (32,365) \| (56,761) \| \| Write-offs \| - \| - \| 34,383 \| 34,383 \| \| Total net P&L charge during the year \| 3,825 \| 1,301 \| 44,820 \| 49,946 \| \| Other movements \| \| \| \| \| \| Impact of unwinding ECL provisions \| - \| - \| (313) \| (313) \| \| Write-offs \| - \| - \| (35,959) \| (35,959) \| \| Exchange differences and other movements \| (189) \| 85 \| 371 \| 267 \| \| Loss allowance as at 31 December 2019 \| 14,465 \| 4,646 \| 37,489 \| 56,600 \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Reconciliation of 12-month and lifetime ECL provision - continued \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Loans and advances to customers at amortised cost \| \| Loss allowance as at 1 January 2018 \| 10,508 \| 3,233 \| 36,655 \| 50,396 \| \| Transfers of financial instruments \| \| Transfer from Stage 1 to Stage 2 \| (283) \| 807 \| - \| 524 \| \| Transfer from Stage 1 to Stage 3 \| (3,285) \| - \| 11,534 \| 8,249 \| \| Transfer from Stage 2 to Stage 1 \| 153 \| (295) \| - \| (142) \| \| Transfer from Stage 2 to Stage 3 \| - \| (2,281) \| 2,755 \| 474 \| \| Transfer from Stage 3 to Stage 1 \| 214 \| - \| (674) \| (460) \| \| Transfer from Stage 3 to Stage 2 \| - \| 4 \| (6) \| (2) \| \| Total remeasurement of loss allowance arising from transfers in stages \| (3,201) \| (1,765) \| 13,609 \| 8,643 \| \| New financial assets originated or purchased \| 25,420 \| 4,680 \| 19,554 \| 49,654 \| \| Changes to risk parameters (model inputs PDs/LGDs/EADs) \| (1,362) \| (459) \| (803) \| (2,624) \| \| Financial assets derecognised during the year \| (19,713) \| (2,177) \| (33,754) \| (55,644) \| \| Write-offs \| - \| - \| 37,262 \| 37,262 \| \| Total net P&L charge during the year \| 1,144 \| 279 \| 35,868 \| 37,291 \| \| Other movements \| \| Impact of unwinding ECL provisions \| - \| - \| (922) \| (922) \| \| Write-offs \| - \| - \| (43,253) \| (43,253) \| \| Exchange differences and other movements \| (823) \| (252) \| 222 \| (853) \| \| Loss allowance as at 31 December 2018 \| 10,829 \| 3,260 \| 28,570 \| 42,659 \| ECL allowances on undrawn commitments to lend are incorporated within ECL allowances on loans and advances to customers so as not to distort the ECL-related disclosures. The movement in ECL allowances illustrated above excludes the movement in ECL allowances amounting to € 447,000 (2018: €103,000) in respect of off-balance sheet financial guarantee contracts which are separately disclosed in the table on the following page. The unwind of discount on Stage 3 financial assets is reported within 'Interest Income' so that interest income is recognised on the amortised cost (after deducting the ECL allowance). 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Reconciliation of 12-month and lifetime ECL provision in respect of financial guarantee contracts \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Financial guarantee contracts \| \| \| \| \| Loss allowance as at 1 January 2019 \| 254 \| 74 \| 577 \| 905 \| \| Transfers of financial instruments \| \| \| \| \| Transfer from Stage 1 to Stage 2 \| (1) \| 3 \| - \| 2 \| \| Transfer from Stage 1 to Stage 3 \| (61) \| - \| 371 \| 310 \| \| Transfer from Stage 2 to Stage 1 \| 1 \| (6) \| - \| (5) \| \| Transfer from Stage 2 to Stage 3 \| - \| (50) \| 108 \| 58 \| \| Total remeasurement of loss allowance arising from transfers in stages \| (61) \| (53) \| 479 \| 365 \| \| New instruments originated or purchased \| 1,115 \| 301 \| 1,124 \| 2,540 \| \| Changes to risk parameters (model inputs PDs/LGDs/EADs) \| (8) \| (17) \| 126 \| 101 \| \| Financial instruments derecognised during the year \| (935) \| (104) \| (1,520) \| (2,559) \| \| Total net P&L charge during the year \| 111 \| 127 \| 209 \| 447 \| \| Loss allowance as at 31 December 2019 \| 365 \| 201 \| 786 \| 1,352 \| Remeasurement of loss allowance arising from foreign-exchange and other movements was not considered significant. ### 2. Financial risk management - continued #### 2.2 Credit risk - continued #### 2.2.11 Loss allowances - continued Reconciliation of 12-month and lifetime ECL provision in respect of financial guarantee contracts - continued \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|----------------------------\|-----------------------------\|----------------------------\|-------------\| \| Financial guarantee contracts \| \| \| \| \| \| Loss allowance as at 1 January 2018 \| 331 \| 104 \| 573 \| 1,008 \| \| Transfers of financial instruments \| \| \| \| \| \| Transfer from Stage 1 to Stage 2 \| (1) \| 3 \| - \| 2 \| \| Transfer from Stage 1 to Stage 3 \| (66) \| - \| 254 \| 188 \| \| Transfer from Stage 2 to Stage 1 \| 4 \| (15) \| - \| (11) \| \| Transfer from Stage 2 to Stage 3 \| - \| (46) \| 69 \| 23 \| \| Transfer from Stage 3 to Stage 1 \| 3 \| - \| (15) \| (12) \| \| Total remeasurement of loss allowance arising from transfers in stages \| (60) \| (58) \| 308 \| 190 \| \| New instruments originated or purchased \| 734 \| 126 \| 754 \| 1,614 \| \| Changes to risk parameters (model inputs PDs/LGDs/EADs) \| (169) \| (43) \| (385) \| (597) \| \| Financial instruments derecognised during the year \| (582) \| (55) \| (673) \| (1,310) \| \| Total net P&L charge during the year \| (77) \| (30) \| 4 \| (103) \| \| Loss allowance as at 31 December 2018 \| 254 \| 74 \| 577 \| 905 \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued The following table sets out information about the Bank’s ECL charge for the year by territory, as follows: \| Country \| Increase / (reversal) of ECL allowances on loans and advances €'000 \| Write-offs €'000 \| Increase / (reversal) of ECL allowances on off-balance sheet items €'000 \| Total P&L charge for the year €'000 \| \|------------------\|---------------------------------------------------------------------\|-----------------\|------------------------------------------------------------------------\|-------------------------------------\| \| Poland \| 1,435 \| 13,257 \| - \| 14,692 \| \| Slovakia \| (111) \| 30 \| - \| (81) \| \| Estonia \| 422 \| 814 \| - \| 1,236 \| \| Latvia \| 869 \| 6,085 \| - \| 6,954 \| \| Czech Republic \| (1,615) \| 5,122 \| - \| 3,507 \| \| Germany \| 623 \| 2,846 \| - \| 3,469 \| \| Bulgaria \| 2,503 \| 149 \| 447 \| 3,099 \| \| Sweden \| 255 \| 5,486 \| - \| 5,741 \| \| France \| (235) \| 439 \| - \| 204 \| \| Norway \| (781) \| 4,548 \| - \| 3,767 \| \| Spain \| 6,416 \| 920 \| - \| 7,336 \| \| Denmark \| 3,875 \| (3,737) \| - \| 138 \| \| Finland \| 331 \| - \| - \| 331 \| \| Total \| 13,987 \| 35,959 \| 447 \| 50,393 \| ## 2. Financial risk management - continued ### 2.2 Credit risk - continued #### 2.2.11 Loss allowances - continued \| Country \| (Reversal) / increase of ECL allowances on loans and advances €'000 \| Write-offs €'000 \| (Reversal) / increase of ECL allowances on off-balance sheet items €'000 \| Total P&L charge for the year €'000 \| \|------------------\|---------------------------------------------------------------------\|-----------------\|------------------------------------------------------------------------\|-------------------------------------\| \| Poland \| (5,291) \| 19,122 \| - \| 13,831 \| \| Slovakia \| (2,196) \| 2,126 \| - \| (70) \| \| Estonia \| (89) \| 573 \| - \| 484 \| \| Latvia \| 4 \| 3,471 \| - \| 3,475 \| \| Czech Republic \| 1,131 \| 1,987 \| - \| 3,118 \| \| Germany \| 1,227 \| 700 \| - \| 1,927 \| \| Bulgaria \| (1,215) \| 3,104 \| (103) \| 1,786 \| \| Sweden \| (79) \| 5,657 \| - \| 5,578 \| \| France \| (19) \| 97 \| - \| 78 \| \| Norway \| 813 \| 874 \| - \| 1,687 \| \| Spain \| (248) \| 5,542 \| - \| 5,294 \| \| Total \| (5,962) \| 43,253 \| (103) \| 37,188 \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Changes in the gross carrying amount that contributed to changes in loss allowance The significant change in the gross carrying amount of financial assets that contributed to changes in loss allowances was mainly due to growth in the loan book, which was aligned with the Bank’s growth objectives. The following table explains changes in the gross carrying amount of the financial assets to help explain their significance to the changes in the loss allowance for the same portfolios as discussed above: \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Balances with Central Banks\| \| \| \| \| \| at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2019 \| 74,465 \| - \| - \| 74,465 \| \| Financial assets originated during the year \| 35,478 \| - \| - \| 35,478 \| \| Gross carrying amount as at 31 December 2019 \| 109,943 \| - \| - \| 109,943 \| \| Investment securities at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2019 \| 8,633 \| - \| - \| 8,633 \| \| Financial assets derecognised during the year \| (8,447) \| - \| - \| (8,447) \| \| Amortisation of premium/discount \| (86) \| - \| - \| (86) \| \| Changes in interest accrual \| (100) \| - \| - \| (100) \| \| Gross carrying amount as at 31 December 2019 \| - \| - \| - \| - \| \| Loans and advances to banks at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2019 \| 19,080 \| - \| - \| 19,080 \| \| Financial assets originated during the year \| 3,592 \| - \| - \| 3,592 \| \| Gross carrying amount as at 31 December 2019 \| 22,672 \| - \| - \| 22,672 \| \| Loans and advances to group companies at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2019 \| 7,720 \| - \| - \| 7,720 \| \| New financial assets originated or purchased \| 17,425 \| - \| - \| 17,425 \| \| Gross carrying amount as at 31 December 2019 \| 25,145 \| - \| - \| 25,145 \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Changes in the gross carrying amount that contributed to changes in loss allowance - continued \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Balances with Central Bank of Malta at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2018 \| 76,746 \| - \| - \| 76,746 \| \| Financial assets derecognised during the year \| (2,281) \| - \| - \| (2,281) \| \| Gross carrying amount as at 31 December \| 74,465 \| - \| - \| 74,465 \| \| Investment securities at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2018 \| 8,951 \| - \| - \| 8,951 \| \| Amortisation of premium/discount \| (318) \| - \| - \| (318) \| \| Changes in interest accrual \| - \| - \| - \| - \| \| Gross carrying amount as at 31 December 2018 \| 8,633 \| - \| - \| 8,633 \| \| Loans and advances to banks at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2018 \| 35,235 \| - \| - \| 35,235 \| \| Financial assets derecognised during the year \| (16,155) \| - \| - \| (16,155) \| \| Gross carrying amount as at 31 December 2018 \| 19,080 \| - \| - \| 19,080 \| \| Loans and advances to group companies at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2018 \| 4,469 \| - \| - \| 4,469 \| \| New financial assets originated or purchased \| 3,251 \| - \| - \| 3,251 \| \| Gross carrying amount as at 31 December 2018 \| 7,720 \| - \| - \| 7,720 \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Changes in the gross carrying amount that contributed to changes in loss allowance – continued \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Loans and advances to customers at amortised cost \| \| \| \| \| Gross carrying amount as at 1 January 2019 \| 123,200 \| 11,195 \| 51,170 \| 185,565 \| \| Transfers of financial instruments \| \| \| \| \| Transfer from Stage 1 to Stage 2 \| (6,129) \| 6,129 \| - \| - \| \| Transfer from Stage 1 to Stage 3 \| (33,542) \| - \| 33,542 \| - \| \| Transfer from Stage 2 to Stage 1 \| 1,107 \| (1,107) \| - \| - \| \| Transfer from Stage 2 to Stage 3 \| - \| (8,027) \| 8,027 \| - \| \| Transfer from Stage 3 to Stage 1 \| 2,004 \| - \| (2,004) \| - \| \| Transfer from Stage 3 to Stage 2 \| - \| 369 \| (369) \| - \| \| Total changes in gross carrying amounts arising from transfers in stages \| (36,560) \| (2,636) \| 39,196 \| - \| \| New financial assets originated or purchased \| 355,188 \| 23,385 \| 53,345 \| 431,918 \| \| Financial assets derecognised during the year \| (263,717) \| (13,653) \| (82,128) \| (359,498) \| \| Write-offs \| - \| - \| (2,533) \| (2,533) \| \| Exchange differences and other movements \| 234 \| 31 \| 259 \| 524 \| \| Total net change during the year \| 55,145 \| 7,127 \| 8,139 \| 70,411 \| \| Gross carrying amount as at 31 December 2019 \| 178,345 \| 18,322 \| 59,309 \| 255,976 \| Changes in gross carrying amount arising from a foreign-exchange and other movements were not deemed significant. ### 2. Financial risk management - continued #### 2.2 Credit risk - continued #### 2.2.11 Loss allowances - continued Changes in the gross carrying amount that contributed to changes in loss allowance – continued \| \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------\|----------------------------\|----------------------------\|----------------------------\|-------------\| \| Loans and advances to customers at amortised cost \| \| \| \| \| \| Gross carrying amount as at 1 January 2018 \| 93,131 \| 8,684 \| 60,218 \| 162,033 \| \| Transfers of financial instruments \| \| \| \| \| \| Transfer from Stage 1 to Stage 2 \| (2,463) \| 2,463 \| - \| - \| \| Transfer from Stage 1 to Stage 3 \| (23,275) \| - \| 23,275 \| - \| \| Transfer from Stage 2 to Stage 1 \| 994 \| (994) \| - \| - \| \| Transfer from Stage 2 to Stage 3 \| - \| (5,970) \| 5,970 \| - \| \| Transfer from Stage 3 to Stage 1 \| 1,763 \| - \| (1,763) \| - \| \| Transfer from Stage 3 to Stage 2 \| - \| 14 \| (14) \| - \| \| Total changes in gross carrying amounts arising from transfers in stages \| (22,981) \| (4,487) \| 27,468 \| - \| \| New financial assets originated or purchased \| 280,918 \| 15,921 \| 49,173 \| 346,012 \| \| Financial assets derecognised during the year \| (226,739) \| (8,934) \| (79,309) \| (314,982) \| \| Write-offs \| - \| - \| (4,507) \| (4,507) \| \| Exchange differences and other movements \| (1,129) \| 11 \| (1,873) \| (2,991) \| \| Total net change during the year \| 30,069 \| 2,511 \| (9,048) \| 23,532 \| \| Gross carrying amount as at 31 December 2018 \| 123,200 \| 11,195 \| 51,170 \| 185,565 \| 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Changes in the gross carrying amount that contributed to changes in loss allowance in respect of financial guarantee contracts \| \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|--------------------------------\|-------------------------\|------------------------\|------------------------\|---------\| \| Financial guarantee contracts \| \| \| \| \| \| Gross carrying amount as at 1 January 2019 \| 3,048 \| 254 \| 1,108 \| 4,410 \| \| Transfers of financial instruments \| \| \| \| \| \| Transfer from Stage 1 to Stage 2 \| (9) \| 9 \| - \| - \| \| Transfer from Stage 1 to Stage 3 \| (619) \| - \| 619 \| - \| \| Transfer from Stage 2 to Stage 1 \| 20 \| (20) \| - \| - \| \| Transfer from Stage 3 to Stage 1 \| - \| (169) \| 169 \| - \| \| Total changes in gross carrying amounts arising from transfers in stages \| (608) \| (180) \| 788 \| - \| \| New financial instruments originated or purchased \| 12,836 \| 782 \| 1,771 \| 15,389 \| \| Financial instruments derecognised during the year \| (11,759) \| (328) \| (2,432) \| (14,519)\| \| Total net change during the year \| 469 \| 274 \| 127 \| 870 \| \| Gross carrying amount as at 31 December 2019 \| 3,517 \| 528 \| 1,235 \| 5,280 \| Net changes in gross carrying amount in respect of financial guarantee contracts during 2019 amounting to €870,000 mainly related to the net effect of the expiry or enforcement of existing financial guarantees and the issuance of new financial guarantees during 2019. 2.2 Credit risk - continued 2.2.11 Loss allowances - continued Changes in the gross carrying amount that contributed to changes in loss allowance in respect of financial guarantee contracts - continued \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|------------------------\|------------------------\|------------------------\|---------\| \| 2,684 \| 211 \| 1,007 \| 3,902 \| Financial guarantee contracts Gross carrying amount as at 1 January 2018 \| Transfers of financial instruments \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|-----------------------------------\|------------------------\|------------------------\|------------------------\|---------\| \| Transfer from Stage 1 to Stage 2 \| (7) \| 7 \| - \| - \| \| Transfer from Stage 1 to Stage 3 \| (404) \| - \| 404 \| - \| \| Transfer from Stage 2 to Stage 1 \| 36 \| (36) \| - \| - \| \| Transfer from Stage 2 to Stage 3 \| - \| (107) \| 107 \| - \| \| Transfer from Stage 3 to Stage 1 \| 26 \| - \| (26) \| - \| Total changes in gross carrying amounts arising from transfers in stages \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|------------------------\|------------------------\|------------------------\|---------\| \| (349) \| (136) \| 485 \| - \| New financial instruments originated or purchased \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|------------------------\|------------------------\|------------------------\|---------\| \| 11,340 \| 425 \| 1,461 \| 13,226 \| Financial instruments derecognised during the year \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|------------------------\|------------------------\|------------------------\|---------\| \| (10,627) \| (246) \| (1,845) \| (12,718)\| Total net change during the year \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|------------------------\|------------------------\|------------------------\|---------\| \| 364 \| 43 \| 101 \| 508 \| Gross carrying amount as at 31 December 2018 \| Stage 1 12-month ECL € \| Stage 2 Lifetime ECL € \| Stage 3 Lifetime ECL € \| Total € \| \|------------------------\|------------------------\|------------------------\|---------\| \| 3,048 \| 254 \| 1,108 \| 4,410 \| Net changes in gross carrying amount in respect of financial guarantee contracts during 2018 amounting to €508,000 mainly related to the net effect of the expiry or enforcement of existing financial guarantees and the issuance of new financial guarantees during 2018. 2.2 Credit risk - continued 2.2.12 Write-off policy The Bank writes off loans and advances to customers when it determines that these are uncollectible and it has exhausted all practical recovery efforts. This is generally the case when the Bank has applied debt recovery strategies for a significant period of time and has concluded there is no reasonable expectation of recovery. In those cases where it has no reasonable expectation of full or partial recovery from overdue micro-credit facilities, the Bank may opt to conduct one-off loan portfolio sales with third parties or group companies. Subsequent to the conduct of such sales, the Bank writes-off any unrecovered amounts (after taking into account expected credit losses originally reserved against the portfolio). 2.2.13 Collateral The Bank’s short-term consumer lending portfolio is generally unsecured, in line with the typical nature and characteristics observed for short-term retail portfolios. However, the Bank employs a range of policies and practices to mitigate credit risk. In fact, with respect to loans and advances originated in particular countries, which comprise 4.21% (2018: 2.88%) of the Bank’s total loan portfolio as at 31 December 2019, the Bank is the holder of financial guarantee contracts issued by other parties. These financial guarantee contracts require the issuer to make specified payments to reimburse the holder (the Bank) for a loss it incurs because a specified debtor fails to make payments when due. Since a financial guarantee contract represents a guarantee on an individual loan entered into with the loan contract and is essentially a pre-condition for granting the respective loan, the guarantee effectively forms part of the terms of the loan. Credit loss allowances are calculated on such loans in accordance with the Bank’s accounting policy, where any credit loss allowances are reflected net of the financial guarantee reimbursement. Collateral held as security for financial assets other than loans and advances to customers depend on the nature of the instrument. For instance, debt securities and other treasury instruments are generally also unsecured. The Bank’s policies regarding obtaining collateral have not significantly changed during the reporting period. 2.3 Financial risk factors (a) Market risk The Bank takes on exposure to market risk, which is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risks arise from open positions in currency and interest rate products, all of which are exposed to general and specific market movements and changes in the level of volatility of market rates or prices such as foreign exchange rates and interest rates. Foreign exchange risk The Bank takes on exposure to the effects of fluctuations in the prevailing foreign currency exchange rates on its financial position and cash flows. Foreign exchange risk is the risk to earnings and value caused by a change in foreign exchange rates. Foreign exchange risk arises when financial assets or liabilities are denominated in currencies that are different from the Bank’s functional currency (euro), principally in Polish Zloty, Czech Koruna, Swedish Krona, Norwegian Krona, Bulgarian Lev, Croatia Kuna and Danish Krone. However, the Bank is not in substance exposed to fluctuations in exchange rates with respect to the Bulgarian Lev as this currency is pegged to the euro. The Bank manages its currency risk on an ongoing basis by ensuring that foreign currency liabilities are utilised to fund assets denominated in the same foreign currency thereby matching asset and liability positions as much as is practicable. In relation to the resultant asset and liability foreign currency position mismatching, the Bank has entered into an agreement with a group company to provide cover to the Bank from realised and unrealised exchange differences. The Bank’s exposures to Polish Zloty, Czech Koruna, Swedish Krona, Norwegian Krona, Croatia Kuna and Danish Krone, arise from its lending and credit related activities in Poland, Czech Republic, Sweden, Norway and Croatia respectively, as the loans and other credit related instruments are denominated in that currency. The overall objective is to fund the activities in these countries in the same local currency. The Bank has a funding arrangement with a third party corporate with respect to borrowings in a specific currency to fund the lending activities in a particular country. As previously explained, the Bank is party to a Foreign Exchange Risk Agreement with a group company, where the latter provides cover to the Bank in respect of realised and unrealised foreign exchange differences. Any realised and unrealised gains or losses attributable to foreign exchange fluctuations registered by the Bank are allotted on to the group entity at the end of each month, in line with the Terms of this agreement. 2.3 Financial risk factors - continued (a) Market risk - continued Foreign exchange risk - continued The Bank’s financial assets and liabilities at the end of the reporting periods are analysed into the respective currencies in the following tables. \| As at 31 December 2019 \| Total € \| EUR € \| PLN € \| SEK € \| CZK € \| BGN € \| NOK € \| DKK € \| GBP € \| HRK € \| Other € \| \|------------------------\|---------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|---------\| \| Financial assets \| \| \| \| \| \| \| \| \| \| \| \| \| Balances with Central Banks \| 109,943 \| 109,943 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Loans and advances to banks \| 22,672 \| 1,766 \| 4,986 \| 3,026 \| 10,285\| 239 \| 4,813 \| 359 \| 318 \| (3,420)\| 300 \| \| Loans and advances to customers \| 199,376 \| 72,700 \| 28,558\| 42,195\| 18,557\| 1,785 \| 5,918 \| 21,275\| - \| 8,388 \| - \| \| Loans and advances to group companies \| 25,145 \| 25,145 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Deferred tax assets \| 4,168 \| 4,168 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Other assets \| 16,813 \| 20,201 \| (2,046)\| 1,928 \| 1,361 \| 94 \| 1,115 \| - \| - \| (5,845)\| 5 \| \| Total financial assets \| 378,117 \| 233,923 \| 31,498 \| 47,149 \| 30,203 \| 2,118 \| 11,846 \| 21,634 \| 318 \| (877) \| 305 \| \| Financial liabilities \| \| \| \| \| \| \| \| \| \| \| \| \| Amounts owed to customers \| 241,114 \| 241,114 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Debt securities in issue \| 40,083 \| 40,083 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Lease liability \| 3,237 \| 3,237 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Other liabilities \| 31,456 \| 7,863 \| 1,046 \| 802 \| 677 \| 702 \| (415) \| 20,218\| (350) \| 550 \| 363 \| \| Total financial liabilities \| 315,890 \| 292,297 \| 1,046 \| 802 \| 677 \| 702 \| (415) \| 20,218\| (350) \| 550 \| 363 \| \| Net currency exposure in financial assets/(liabilities) \| 62,227 \| (58,374)\| 30,452\| 46,347\| 29,526\| 1,416 \| 12,261\| 1,416 \| 668 \| (1,427)\| (58) \| \| Commitments \| 5,280 \| - \| - \| - \| - \| - \| 5,280 \| - \| - \| - \| - \| ## 2. Financial risk management - continued ### 2.3 Financial risk factors - continued #### (a) Market risk - continued Foreign exchange risk - continued \| \| Total € \| EUR € \| PLN € \| SEK € \| CZK € \| BGN € \| NOK € \| GBP € \| HRK € \| Other € \| \|----------------------\|---------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|-------\|---------\| \| As at 31 December 2018 \| \| \| \| \| \| \| \| \| \| \| \| Financial assets \| \| \| \| \| \| \| \| \| \| \| \| Balances with Central Banks \| 74,465 \| 74,465\| - \| - \| - \| - \| - \| - \| - \| - \| \| Loans and advances to banks \| 19,080 \| 11,316\| 1,324 \| 3,668 \| 631 \| 137 \| 738 \| 585 \| 222 \| 459 \| \| Loans and advances to customers \| 142,906 \| 50,417\| 37,675\| 27,562\| 14,876\| 711 \| 7,550 \| 1 \| 4,114 \| - \| \| Loans and advances to group companies \| 7,720 \| 7,720 \| - \| - \| - \| - \| - \| - \| - \| - \| \| Investment securities \| 8,633 \| 8,633 \| - \| - \| - \| - \| - \| - \| - \| - \| \| Deferred tax assets \| 4,168 \| 4,168 \| - \| - \| - \| - \| - \| - \| - \| - \| \| Other assets \| 22,927 \| 18,647\| 7,531 \| 837 \| 1,160 \| 301 \| 307 \| - \| (5,874)\| 18 \| \| Total financial assets \| 279,899 \| 175,366\| 46,530\| 32,067\| 16,667\| 1,149 \| 8,595 \| 586 \| (1,538)\| 477 \| \| Financial liabilities \| \| \| \| \| \| \| \| \| \| \| \| Amounts owed to customers \| 180,976 \| 179,928\| 11 \| 295 \| - \| - \| 277 \| 142 \| - \| 323 \| \| Debt securities in issue \| 39,797 \| 39,797\| - \| - \| - \| - \| - \| - \| - \| - \| \| Other liabilities \| 7,681 \| 4,742 \| 908 \| 913 \| 362 \| 905 \| (186) \| (231) \| 281 \| (13) \| \| Total financial liabilities \| 228,454 \| 224,467\| 919 \| 1,208 \| 362 \| 905 \| 91 \| (89) \| 281 \| 310 \| \| Net currency exposure in financial assets/(liabilities) \| 51,445 \| (49,101)\| 45,611\| 30,859\| 16,305\| 244 \| 8,504 \| 675 \| (1,819)\| 167 \| \| Commitments \| 4,410 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| 2.3 Financial risk factors - continued (a) Market risk - continued Foreign exchange risk - continued Balances denominated in different currencies with the same group company or the same bank are offset by the Bank within “Other assets” and “Other liabilities” and within “Loans and advances to banks” on the face of the statement of financial position. For the purpose of presenting currency exposure amounts within the tables presented in the previous pages, balances with the same group entity or bank have been denominated in different currencies disclosed under the respective currency on a grossed up basis. Under the scenario that the euro appreciates by 5% (2018: 5%) against all relevant currencies, the effect would be a decrease of €6,033,000 (2018: €5,019,000) in the carrying amount of the net financial assets with the adverse impact recognised in profit or loss. Should the euro depreciate against all relevant currencies by 5% (2018: 5%), the effect would be a gain of €6,033,000 (2018: €5,019,000) in the carrying amount of the net financial assets and the favourable impact would be recognised in profit or loss. The ALCO function actively monitors the Bank’s net exposures to foreign currencies by currency, by analysing the information on financial instruments as reflected in the tables above and by performing sensitivity analysis, given the significance of such risk to the financial performance of the Bank. Under the terms of the Bank’s foreign exchange arrangement with the group company, referred to previously, the group company has committed to provide cover to the Bank from any realised and unrealised gains or losses arising on foreign currencies as a result of the Bank’s lending activities, in certain territories, denominated in specific foreign currencies. During the year, the Bank incurred net foreign exchange losses amounting to €508,000 (2018: foreign exchange gains €2,967,000), which were borne by the group company. 2.3 Financial risk factors - continued (a) Market risk - continued Interest rate risk Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Fair value interest rate risk is the risk that the value of a financial instrument will fluctuate because of changes in market interest rates. The Bank’s exposures to interest rate risk as at 31 December are analysed below: \| \| Floating rates € \| Fixed rates € \| Non-interest bearing € \| Total € \| \|--------------------------------\|------------------\|---------------\|------------------------\|---------\| \| At 31 December 2019 \| \| \| \| \| \| Financial assets: \| \| \| \| \| \| Balances with Central Banks \| 107,442 \| - \| 2,501 \| 109,943 \| \| Loans and advances to banks \| - \| 1,291 \| 21,381 \| 22,672 \| \| Loans and advances to customers\| - \| 199,376 \| - \| 199,376 \| \| Loans and advances to group companies \| - \| 25,145 \| - \| 25,145 \| \| \| 107,442 \| 225,812 \| 23,882 \| 357,136 \| \| Amounts owed to customers \| (161,146) \| (72,548) \| (7,420) \| (241,114) \| \| Debt securities in issue \| (39,947) \| - \| (136) \| (40,083) \| \| Lease liability \| - \| (3,237) \| - \| (3,237) \| \| \| (201,093) \| (75,785) \| (7,556) \| (284,434) \| \| Net exposure \| (93,651) \| 150,027 \| 16,326 \| 72,702 \| 2.3 Financial risk factors - continued (a) Market risk - continued Interest rate risk - continued \| \| Floating rates €'000 \| Fixed rates €'000 \| Non-interest bearing €'000 \| Total €'000 \| \|--------------------------------\|----------------------\|-------------------\|----------------------------\|-------------\| \| At 31 December 2018 \| \| \| \| \| \| Financial assets: \| \| \| \| \| \| Balances with Central Banks \| 72,266 \| - \| 2,199 \| 74,465 \| \| Loans and advances to banks \| 10,496 \| - \| 8,584 \| 19,080 \| \| Loans and advances to customers\| - \| 142,906 \| - \| 142,906 \| \| Loans and advances to group \| - \| 7,720 \| - \| 7,720 \| \| Companies \| - \| 8,533 \| 100 \| 8,633 \| \| Investment securities \| - \| - \| - \| - \| \| \| 82,762 \| 159,159 \| 10,883 \| 252,804 \| \| Amounts owed to customers \| (117,931) \| (53,352) \| (9,693) \| (180,976) \| \| Debt securities in issue \| (39,681) \| - \| (116) \| (39,797) \| \| \| (157,612) \| (53,352) \| (9,809) \| (220,773) \| \| Net exposure \| (74,850) \| 105,807 \| 1,074 \| 32,031 \| Financial instruments subject to fixed interest rates potentially expose the Bank to fair value interest rate risk. However, the Bank’s loans and advances to customers, loans and advances to/from group companies, amounts owed to customers, debt securities in issue and borrowed funds are measured at amortised cost and are therefore not subject to fair value interest rate risk. Also, the Bank’s loan portfolio consists of micro-loans, revolving loans and similar credit products, and accordingly the short-term nature of these assets mitigates the Bank’s exposure to interest rate risk in this respect. The Bank’s investments in debt securities, which were held up to 31 December 2018 are subject to fixed interest rates, but have been categorised as investments measured at amortised cost. As reflected above, the Bank is exposed to cash flow interest rate risk in respect of certain financial assets and liabilities which are subject to floating interest rates. Taking cognisance of the nature of the Bank’s financial assets and liabilities as described above, under the requirements of IFRS 7, a sensitivity analysis in respect of interest rate changes is required in relation to the Bank’s net floating rate instruments. These instruments are the net resultant of floating rate assets, which mainly constitute the Bank’s surplus liquidity placed with banks, and floating rate liabilities, consisting of funding through customer deposits and debt securities in issue. Management monitors the level of floating rate net instruments as a measure of cash flow interest rate risk taken on and sensitivity analysis utilised in this respect to assess this risk. Exposure to such risk is not deemed to be significant by the directors since the Bank’s floating rate assets and liabilities are mainly of a short term nature. Management considers the potential impact on profit or loss of a defined interest rate shift that is reasonably possible at reporting dates. 2.3 Financial risk factors - continued (a) Market risk - continued Interest rate risk - continued At the end of the reporting periods, if interest rates had increased/decreased by 100 basis points (assuming a parallel shift of 100 basis points in yields) with all other variables held constant, the pre-tax result for the year would change by the following amounts determined by applying the shift to the net variable interest exposure of the Bank at the end of the reporting periods: \| \| 2019 €'000 \| 2018 €'000 \| \|------------------\|------------\|------------\| \| (+) 100 bp \| (876) \| (1,016) \| \| (-) 100 bp \| 876 \| 1,016 \| The table below further analyses the Bank’s exposures to interest rate risk. It includes the entity’s financial instruments at carrying amounts, categorised by re-pricing dates, taking cognisance of the instruments’ interest rate or maturity terms. For interest bearing assets and liabilities which are subject to fixed interest rates, the re-pricing periods are equivalent to the remaining period to maturity. 2.3 Financial risk factors - continued (a) Market risk - continued Interest rate risk - continued \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| Total €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|-------------\| \| Financial assets \| \| \| \| \| Balances with Central Banks \| 80,084 \| - \| 29,859 \| 109,943 \| \| Loans and advances to banks \| 22,672 \| - \| - \| 22,672 \| \| Loans and advances to customers \| 99,770 \| 91,215 \| 8,391 \| 199,376 \| \| Loans and advances to group companies \| - \| 25,145 \| - \| 25,145 \| \| Total \| 202,526 \| 116,360 \| 38,250 \| 357,136 \| \| Financial liabilities \| \| \| \| \| Amounts owed to customers \| (215,085) \| (26,029) \| - \| (241,114) \| \| Debt securities in issue \| (40,083) \| - \| - \| (40,083) \| \| Lease Liability \| (500) \| (474) \| (2,263) \| (3,237) \| \| Total \| (255,668) \| (26,503) \| (2,263) \| (284,434) \| Interest rate gap Cumulative gap (53,142) 89,857 35,987 (53,142) 36,715 72,702 2.3 Financial risk factors - continued (a) Market risk - continued Interest rate risk - continued \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| Total €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|-------------\| \| Financial assets \| \| \| \| \| Balances with Central Banks \| 46,568 \| - \| 27,897 \| 74,465 \| \| Loans and advances to banks \| 19,080 \| - \| - \| 19,080 \| \| Loans and advances to customers \| 74,842 \| 57,608 \| 10,456 \| 142,906 \| \| Loans and advances to group companies \| - \| 7,720 \| - \| 7,720 \| \| Investment securities \| - \| 1,533 \| 7,100 \| 8,633 \| \| \| 140,490 \| 66,861 \| 45,453 \| 252,804 \| \| Financial liabilities \| \| \| \| \| Amounts owed to customers \| (161,207) \| (19,769) \| - \| (180,976) \| \| Debt securities in issue \| (625) \| (1,910) \| (37,262) \| (39,797) \| \| \| (161,832) \| (21,679) \| (37,262) \| (220,773) \| Interest rate gap \| \| (21,342) \| 45,182 \| 8,191 \| Cumulative gap \| \| (21,342) \| 23,840 \| 32,031 \| (b) Liquidity risk Liquidity risk is the risk that the Bank is unable to meet its payment obligations associated with its financial liabilities when they fall due and to replace funds when they are withdrawn. The consequence may be the failure to meet obligations to repay creditors and fulfil commitments. The Bank manages this risk, by maintaining a strong base of shareholders’ capital considering the stage of development of its operations. The Bank manages its asset base with liquidity in mind, and monitors future cash flows and changes in available liquidity on a regular basis. As at 31 December 2019 and 2018, the Bank’s pool of liquid assets consists mainly of balances with banks. The Bank’s financial liabilities comprise predominantly amounts owed to customers and debt securities in issue. The Bank’s objective is to maintain a comfortable level of liquid assets by reference to outflows expected in relation to amounts owed to customers, debt securities in issue and other liabilities. 2.3 Financial risk factors - continued (b) Liquidity risk - continued Liquidity is managed by the Bank’s treasury function and the ALCO function. The Bank’s liquidity management process includes: - monitoring of day to day funding, managed by monitoring future cash flows to ensure that requirements attributable to financial liabilities can be met; - monitoring liquidity ratios and benchmarks against internal and regulatory requirements; - placing its liquid assets as short-term deposits with other credit and financial institutions taking cognisance of the level of commitments and outflows relating to the Bank’s financial liabilities; and - ensuring that the level of the Bank’s liquid financial assets exceeds with a comfortable margin the expected cash outflows from the Bank’s financial liabilities over a specified time horizon. Monitoring takes the form of cash flow projections for the next day, week and month respectively, as these are key periods for liquidity management. Management ensures that it maintains a prudent measure of anticipated total net cash outflows in high quality liquid assets for the purposes of securing a healthy liquidity margin, taking cognisance of the nature of its financial liabilities. (i) Liquidity Coverage Ratio The LCR metric is designed to promote the short-term resilience of a bank’s liquidity profile, and became a minimum regulatory standard from 1 October 2015, under European Commission (‘EC’) Delegated Regulation 2015/61. It aims to ensure that a bank has sufficient unencumbered high-quality liquid assets (‘HQLA’) to meet its liquidity needs in a 30-calendar-day liquidity stress scenario. HQLA consist of cash or assets that can be converted into cash at little or no loss of value in markets. The LCR ratio as at 31 December 2019 was 751% (2018: 990%). As at 31 December 2019 and 2018 and during the respective financial periods, the LCR ratio was within both the regulatory minimum and the risk appetite set by the Bank. (ii) Net Stable Funding Ratio The NSFR requires institutions to maintain sufficient stable funding relative to required stable funding, and reflects a bank’s long-term funding profile (funding with a term of more than a year). It is designed to complement the LCR. The European calibration of NSFR is pending following the European Commission’s proposal in November 2016. As a result, the Bank calculates NSFR in line with Basel Committee on Banking Supervision publication 295, pending its implementation in Europe. The NSFR ratio as at 31 December 2019 was 169% (2018: 159%). As at 31 December 2019 and 2018 and during the respective financial periods, the NSFR was within both the regulatory minimum and the risk appetite set by the Bank. 2.3 Financial risk factors - continued (b) Liquidity risk - continued The following table discloses financial assets and liabilities at the end of the reporting period by remaining period to contractual maturity. \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| No maturity date €'000 \| Total €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|------------------------\|-------------\| \| Financial assets \| \| \| \| \| \| Balances with Central Banks \| 80,084 \| - \| - \| 29,859 \| 109,943 \| \| Loans and advances to banks \| 22,672 \| - \| - \| - \| 22,672 \| \| Loans and advances to customers \| 99,770 \| 91,215 \| 8,391 \| - \| 199,376 \| \| Loans and advances to group companies \| - \| 25,145 \| - \| - \| 25,145 \| \| Other assets \| 16,580 \| - \| - \| - \| 16,580 \| \| Total \| 219,106 \| 116,360 \| 8,391 \| 29,859 \| 373,716 \| \| Financial liabilities \| \| \| \| \| \| Amounts owed to customers \| (215,085) \| (26,029) \| - \| - \| (241,114) \| \| Debt securities in issue \| (40,083) \| - \| - \| - \| (40,083) \| \| Lease Liability \| (500) \| (474) \| (2,263) \| - \| (3,237) \| \| Other liabilities \| (31,456) \| - \| - \| - \| (31,456) \| \| Total \| (287,124) \| (26,503) \| (2,263) \| - \| (315,890) \| Maturity gap: (68,018) 89,857 6,128 Cumulative gap: (68,018) 21,839 27,967 Amounts owed to customers, reflected in the table above and consisting of customer deposits, are not expected to be withdrawn in accordance with contractual terms, taking cognisance of the nature of these instruments and hence the Bank is in a position to manage liquidity mismatches. 2.3 Financial risk factors - continued (b) Liquidity risk - continued \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| No maturity date €'000 \| Total €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|------------------------\|-------------\| \| As at 31 December 2018 \| \| \| \| \| \| Financial assets \| \| \| \| \| \| Balances with Central Banks \| 46,568 \| - \| - \| 27,897 \| 74,465 \| \| Loans and advances to banks \| 19,080 \| - \| - \| - \| 19,080 \| \| Loans and advances to customers \| 74,842 \| 57,608 \| 10,456 \| - \| 142,906 \| \| Loans and advances to group companies \| - \| 7,720 \| - \| - \| 7,720 \| \| Investment securities \| - \| 1,533 \| 7,100 \| - \| 8,633 \| \| Other assets \| 22,542 \| - \| - \| - \| 22,542 \| \| \| 163,032 \| 66,861 \| 17,556 \| 27,897 \| 275,346 \| \| Financial liabilities \| \| \| \| \| \| Amounts owed to customers \| (161,207) \| (19,769) \| - \| - \| (180,976) \| \| Debt securities in issue \| (625) \| (1,910) \| (37,262) \| - \| (39,797) \| \| Other liabilities \| (7,681) \| - \| - \| - \| (7,681) \| \| \| (169,513) \| (21,679) \| (37,262) \| - \| (228,454) \| Maturity gap: (6,481) 45,182 (19,706) Cumulative gap: (6,481) 38,701 18,995 2.3 Financial risk factors - continued (b) Liquidity risk - continued The table below analyses the Bank’s principal financial liabilities into relevant maturity groupings based on the remaining period at the end of the reporting period to the contractual maturity date. The amounts disclosed in the tables are the contractual undiscounted cash flows. \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| Total €'000 \| Carrying amount €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|-------------\|----------------------\| \| As at 31 December 2019 \| \| \| \| \| \| Amounts owed to customers \| 215,425 \| 26,191 \| - \| 241,616 \| 241,114 \| \| Debt securities in issue \| 41,423 \| - \| - \| 41,423 \| 40,083 \| \| Lease Liability \| 537 \| 567 \| 2,366 \| 3,470 \| 3,237 \| \| Other liabilities \| 31,456 \| - \| - \| 31,456 \| 31,456 \| \| \| 288,841 \| 26,758 \| 2,366 \| 317,965 \| 315,890 \| \| As at 31 December 2018 \| \| \| \| \| \| Amounts owed to customers \| 161,455 \| 19,895 \| - \| 181,350 \| 180,976 \| \| Debt securities in issue \| 625 \| 1,910 \| 40,632 \| 43,167 \| 39,797 \| \| Other liabilities \| 7,681 \| - \| - \| 7,681 \| 7,681 \| \| \| 169,761 \| 21,805 \| 40,632 \| 232,198 \| 228,454 \| (c) Operational risk Operational risk is the risk of direct or indirect loss arising from a wide variety of causes associated with the Bank’s processes, personnel, technology and infrastructure, and from external factors other than credit, market and liquidity risks such as those arising from legal and regulatory requirements and generally accepted standards of corporate behaviour. The Bank’s Board of directors is primarily responsible for endorsing policies and procedures to ensure that operational risks are managed effectively. The Bank mitigates the possibility of risk events impacting the entity through the implementation of a business continuity plan, which encompasses risk mitigation achieved through back-up information security infrastructures, back-up disaster recovery sites and insurance covers over particular business risks. Such mechanisms enable the Bank to operate on an ongoing basis and limit losses in the event of severe business disruption. The Bank currently uses the Basic Indicator Approach to assess its operational risk capital requirements and accordingly allocates 15% of average gross income for a three year period in accordance with the requirements of this approach. 2.4 Capital risk management The Bank’s objectives when managing capital, which is a broader concept than ‘equity’ as presented in the statement of financial position, are: - to comply with the capital requirements set by the Malta Financial Services Authority (MFSA); - to safeguard the Bank’s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders; and - to maintain a strong capital base to support the development of its business. Capital adequacy and the use of regulatory capital are monitored on an ongoing basis by the Bank’s management, employing techniques based on the guidelines developed by the Basel Committee and the European Union Directives, as implemented by the MFSA for supervisory purposes. The level of Own funds represents the Bank’s available capital and reserves for the purposes of assessing capital adequacy from a regulatory perspective. The capital adequacy ratio is a measure of the long-term financial strength of a bank, usually expressed as a ratio of its own funds or capital to the measure of the Bank’s assets or exposures. The Bank is required to maintain a ratio of total regulatory capital to risk-weighted assets (“Capital requirements ratio”) as well as a CET 1 capital ratio above a minimum level as prescribed by banking regulations. The Bank’s total capital ratio and CET1 capital ratio as at 31 December 2019 was 16.29% (2018: 17.64%). The capital requirements ratio expresses own funds as a proportion of risk weighted assets and off-balance sheet items in relation to credit risk together with notional risk weighted assets in respect of operational risk and market risk. The risk-weighted assets are measured by means of a hierarchy of risk weights classified according to the nature of – and reflecting an estimate of credit, market and other risks associated with – each asset and counterparty, taking into account any eligible collateral or guarantees. A similar treatment is adopted for off-balance sheet exposures, with some adjustments to reflect the more contingent nature of the potential losses. Accordingly, risk-weighted assets are measured using the “Standardised approach” for credit risk with risk weights being assigned to assets and off-balance sheet instruments according to their asset class and credit risk mitigation. For the determination of credit assessments, reference is made to independent rating agencies where applicable. As at 31 December 2019, the Bank pledged an amount of €29,859,000 (2018: €27,898,000) held with the Central Bank of Malta and no further amounts ought to be committed of its eligible assets in favour of the Depositor Compensation Scheme in line with the Contingency Contributions requirements. In addition, in accordance with the Depositor Compensation Scheme return that is based on covered deposits as at 31 December 2019, the Bank has elected to affect the Payment Commitment of €1,568,000 (2018: €1,568,000) by transferring this amount to an account held by the Depositor Compensation Scheme at the Central Bank of Malta. This amount is accounted for under ‘Other assets’ within the financial statements and as a deduction in the Total Own Funds calculation. 2.4 Capital risk management - continued The following table shows the components of own funds and accordingly the basis of calculation of the Bank’s capital adequacy ratio: \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Share capital \| 10,000 \| 10,000 \| \| Capital contribution reserve \| 39,500 \| 25,500 \| \| Other reserves: \| \| \| \| Reserve for General Banking Risks \| 1,219 \| 921 \| \| Reserve for Excessive NPLs \| 620 \| 555 \| \| Retained earnings \| 15,027 \| 14,629 \| \| Less: \| \| \| \| Intangible assets and goodwill \| (1,881) \| (518) \| \| Deferred tax assets \| (4,168) \| (4,168) \| \| Depositor Compensation Scheme - Payment commitments \| (1,568) \| (1,568) \| \| Total own funds \| 58,749 \| 45,351 \| 2.5 Fair value of financial instruments At 31 December 2019 and 2018, the carrying amounts of loans and advances to banks, loans and advances to customers, other assets, borrowed funds, amounts owed to customers, debt securities in issue, loans and advances with group companies and other liabilities reflected in the financial statements are reasonable estimates of fair value in view of the nature of these instruments and the short period of time between the origination of the instruments and their expected realisation or liquidation. 3. Critical accounting estimates, and judgements in applying accounting policies Estimates and judgements are continually evaluated and based on historical experience and other factors including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors, the accounting estimates and judgements made in the course of preparing these financial statements are not difficult, subjective or complex to a degree which would warrant their description as critical in terms of the requirements of IAS 1, other than those related to calculating loan impairment allowances on collectively assessed loans and advances. The directors believe there are no areas involving a higher degree of judgement that have the most significant effect on the amounts recognised in the financial statements; and there are no key assumptions and other key sources of estimation uncertainty relating to estimates that require directors’ most difficult, subjective or complex judgements, other than as highlighted in following page. 3. Critical accounting estimates, and judgements in applying accounting policies - continued 3.1 Impairment of loans and advances 3.1.1 Measurement of the expected credit losses The measurement of the expected credit loss allowance for financial assets measured at amortised cost is an area that requires the use of complex models and significant assumptions about future economic conditions and credit behaviour. Explanation of the inputs, assumptions and estimation techniques used in measuring ECL is further detailed in note 2.2.5. A number of significant judgements are required in measurement of expected credit loss, such as: - Determining criteria for significant increase in credit risk; - Choosing appropriate models and assumptions for the measurement of ECL; and - Establishing the number and relative weightings of forward-looking scenarios and associated ECL. Detailed information about the judgements and estimates made by the Bank in the above areas is set out in note 2.2.5. 3.1.2 Assessment of estimates and judgements In the opinion of the directors, the accounting estimates and judgements made in the course of preparing these financial statements, which have been highlighted above, are not difficult, subjective or complex to a degree, which would warrant their description as critical in terms of the requirements of IAS 1. However, the directors would like to draw attention to these accounting judgements that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In this respect, these primarily comprise assumptions and estimates relating to the calculation of impairment allowances in respect of loans and advances to customers (see note 2.2.5). 4. Balances with Central Banks \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Balance with the Central Bank of Malta \| 94,268 \| 74,465 \| \| Balance with the Central Bank of Lithuania \| 15,675 \| - \| \| Total \| 109,943\| 74,465 \| The balances with Central Bank of Malta include a reserve deposit amounting to €2,501,000 (2018: €2,198,000) held in terms of Regulation (EC) No. 1745/2003 of the European Central Bank. The average reserve deposit balance held for the relevant maintenance period was €2,175,000 (2018: €2,132,000). As at 31 December, the Bank pledged an amount of €29,859,000 (2018: €27,898,000) eligible assets in favour of the Depositor Compensation Scheme in line with the Contingency Contributions requirements and was committed to pledge a further amount € 5,486,000 (2018: nil) of its eligible assets. 5. Loans and advances to banks \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Repayable on call and at short notice \| 22,672 \| 19,080 \| Loans and advances with a contractual maturity of three months or less are included in cash and cash equivalents for the purposes of the statement of cash flows (Note 30). 6. Loans and advances to customers \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Term loans and advances to customers \| 199,376 \| 142,906 \| Loans and advances to customers consist of loans granted to individuals and are principally unsecured. The loans and advances are effectively subject to a fixed interest rate as the Bank’s principal revenue streams (process fees, rescheduling fees, reminder fees and other fees attributable to revolving credit facilities) are amortised over the expected term of the loan using the effective interest method. Process, reminder and other revolving credit fees due are reflected as part of the carrying amount of the loans receivable up to the extent of amounts amortised and recognised in profit or loss. The amount of rescheduling fees received but not yet amortised and recognised in profit or loss are deducted from the carrying amount of the loans receivable. The carrying amount of loans and advances to customers is further analysed on the following page. 6. Loans and advances to customers - continued \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Face value of loans and advances \| 230,704 \| 164,249 \| \| Amortised process and reminder fees \| 25,285 \| 21,390 \| \| Unamortised rescheduling fees \| (13) \| (74) \| \| Credit loss allowances \| (56,600) \| (42,659) \| \| Carrying amount \| 199,376 \| 142,906 \| The table below analyses the movements in credit loss allowances on loans and advances to customers: \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------------\|------------\|------------\| \| At beginning of the year \| 42,659 \| 50,396 \| \| Increase in allowances - charge to profit or loss \| 49,946 \| 37,291 \| \| Loans and advances to customers written off during the year \| (35,959) \| (43,253) \| \| Impact of unwinding ECL provisions \| (313) \| (922) \| \| Exchange differences \| 267 \| (853) \| \| At end of the year \| 56,600 \| 42,659 \| The movements in ECL allowances illustrated above exclude decrease/the increase in provisions with respect to financial guarantee contracts amounting to €447,000 (2018: €103,000) (refer to note 2.2.11). The ECL allowance on financial guarantee contracts as at 31 December 2019, amounting to €1,352,000 (2018: €905,000) are disclosed under ‘Other Liabilities’ (Note 20). As part of the Bank’s non-performing loans reduction strategy, during the year ended 31 December 2019, the Bank effected disposals of portfolios of loans analysed with the respective carrying amounts as follows: \| Country \| 2019 €'000 \| 2018 €'000 \| \|------------------\|------------\|------------\| \| Bulgaria \| - \| 4,444 \| \| Czech Republic \| 4,794 \| 1,711 \| \| Estonia \| - \| - \| \| Latvia \| 1,307 \| 72 \| \| Poland \| - \| 21,900 \| \| Spain \| - \| 6,428 \| \| Germany \| 2,435 \| 529 \| \| Norway \| 3,445 \| 753 \| \| Total \| 11,981 \| 35,837 \| The Bank also has active ongoing debt sale agreements in a number of jurisdictions (refer to note 2.2). 7. Loans and advances to group companies \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Net advances to group company \| 25,145 \| 7,720 \| The movements in the loans and advances are analysed below: \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| At beginning of the year \| 7,720 \| 4,469 \| \| Net advances to group company \| 17,425 \| 3,251 \| \| At end of the year \| 25,145 \| 7,720 \| During the financial years ended 31 December 2019 and 2018, the Bank carried out financing transactions, comprising of advances and repayments thereof, with a group company, Ferratum Capital Oy, in terms of a funding arrangement entered into with this entity. Advances were primarily secured against the entire consumer lending portfolio of all group entities that operate in the micro finance business. This security was held by the Bank as a continuing security for the payment of all sums of money which became due and payable by Ferratum Capital Oy. The Bank is party to a Foreign Exchange Risk Agreement with this group company, where the latter provides cover to the Bank over realised and unrealised foreign exchange differences. Any realised and unrealised gains or losses attributable foreign exchange rate movements registered by the Bank are allocated to the group company at the end of each month, in line with the terms of this agreement. The terms of this agreement stipulate fees payable by the Bank to the group company (Note 24). All the terms and conditions of this arrangement are disclosed within note 2.2 (Credit risk - Loans and advances to group companies). 8. Investment securities \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Debt securities measured at amortised cost \| - \| 8,633 \| The movement in investment securities is analysed as follows: \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Year ended 31 December \| \| \| \| As at beginning of the year \| 8,633 \| 8,951 \| \| Redemptions \| (8,447) \| - \| \| Amortisation of premiums/discounts \| (86) \| (318) \| \| Coupon interest received on debt securities \| (100) \| (100) \| \| Accrued coupon interest on debt securities \| - \| 100 \| \| As at end of year \| - \| 8,633 \| The Bank’s investments classified as investment securities consist entirely of Malta Government Stocks, which are listed on the Malta Stock Exchange. 9. Right of use asset As indicated in Note 1.1, the Bank has adopted IFRS 16 retrospectively from 1 January 2019 but has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The accounting policies are disclosed in Note 1.20. As at 31 December 2018, the Bank had an operating lease commitment whereby, the future aggregate minimum lease payments payable under non-cancellable operating leases, mainly relating to the lease of office premises by the Bank subject to normal commercial terms and conditions, amounting to €2,269,000. On adoption of IFRS 16, the Bank recognised lease liabilities in relation to leases which had previously been classified as ‘operating leases’ under the principles of IAS 17, “Leases”. These liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as of 1 January 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities on 1 January 2019 was 5%. The associated right-of-use assets for leases were measured at the amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments relating to those leases recognised in the statement of financial position as at 31 December 2018. There were no onerous lease contracts that would have required an adjustment to the right-of-use assets at the date of initial application. Amounts recognised in statement of financial position \| \| 2019 \| 2018 \| \|--------------------------------\|--------\|--------\| \| Right of use asset \| \| \| \| At the beginning of the year \| \| \| \| Impact of application of IFRS 16 \| 4,176 \| - \| \| Additions \| 105 \| - \| \| Accumulated amortisation \| (1,019)\| - \| \| Net book amount \| 3,262 \| - \| \| Lease liabilities \| \| \| \| Current \| 974 \| - \| \| Non-Current \| 2,263 \| - \| \| \| 3,237 \| - \| Amounts recognised in statement of comprehensive income The statement of comprehensive income includes the following amounts relating to leases: \| \| 2019 \| \|--------------------------------\|--------\| \| Interest expense \| 173 \| \| Amortisation of right-of-use asset \| 1,019 \| \| Expense relating to short-term leases (included in other operating cost) \| 123 \| 9. Right of use asset - continued Amounts recognised in statement of cash flows The statement of cash flows includes the following amounts relating to leases: \| \| 2019 €'000 \| \|---------------------------\|------------\| \| Interest and commission payments \| 172 \| \| Payment of lease liability \| 880 \| 10. Property and equipment \| \| Furniture and fittings €'000 \| Computer hardware €'000 \| Office equipment €'000 \| Total €'000 \| \|---------------------------\|------------------------------\|--------------------------\|------------------------\|-------------\| \| At 1 January 2018 \| \| \| \| \| \| Cost \| 275 (58) \| 439 (176) \| 45 (24) \| 759 (258) \| \| Accumulated depreciation \| \| \| \| \| \| Net book amount \| 217 \| 263 \| 21 \| 501 \| \| Year ended 31 December 2018 \| \| \| \| \| \| Opening net book amount \| 217 \| 263 \| 21 \| 501 \| \| Additions \| 664 \| 222 \| 1 \| 887 \| \| Depreciation charge \| (89) \| (123) \| (8) \| (220) \| \| Closing net book amount \| 792 \| 362 \| 14 \| 1,168 \| \| At 31 December 2018 \| \| \| \| \| \| Cost \| 939 (147) \| 661 (299) \| 46 (32) \| 1,646 (478) \| \| Accumulated depreciation \| \| \| \| \| \| Net book amount \| 792 \| 362 \| 14 \| 1,168 \| \| Year ended 31 December 2019 \| \| \| \| \| \| Opening net book amount \| 792 \| 362 \| 14 \| 1,168 \| \| Additions \| - \| 52 \| - \| 52 \| \| Transfers \| (29) \| 7 \| 22 \| - \| \| Depreciation charge \| (114) \| (148) \| (15) \| (277) \| \| Closing net book amount \| 649 \| 273 \| 21 \| 943 \| \| At 31 December 2019 \| \| \| \| \| \| Cost \| 910 (261) \| 720 (447) \| 68 (47) \| 1,698 (755) \| \| Accumulated depreciation \| \| \| \| \| \| Net book amount \| 649 \| 273 \| 21 \| 943 \| 11. Intangible assets Software licenses \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| As at beginning of year \| \| \| \| Cost \| 1,015 \| 794 \| \| Accumulated amortisation \| (497) \| (281) \| \| Net book amount \| 518 \| 513 \| \| Year ended 31 December \| \| \| \| Opening net book amount \| 518 \| 513 \| \| Additions \| 545 \| 221 \| \| Amortisation charge \| (182) \| (216) \| \| Closing net book amount \| 881 \| 518 \| \| As at end of year \| \| \| \| Cost \| 1,560 \| 1,015 \| \| Accumulated amortisation \| (679) \| (497) \| \| Net book amount \| 881 \| 518 \| 12. Goodwill \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Year ended 31 December \| \| \| \| As at beginning of the year \| - \| - \| \| Additions \| 1,000 \| - \| \| As at end of year \| 1,000 \| - \| In December 2019, following a number of regulatory developments in Finland, Ferratum Bank acquired a permit to being issuing consumer loans by credit facility limit offering in Finland. The economic value of these rights has been associated with the market presence, work and investments made by Ferratum Finland. The payment of €1 million has been accounted for by management as Goodwill. According to management’s assessments, no impairment was identified for the year ended 31 December 2019. Key assumptions used for value-in-use calculation The Bank tests whether goodwill has suffered any impairment on an annual basis. For the 2019 reporting period, the recoverable amount of the cash-generating units (CGUs) was determined based on a discounted cash flow (DCF) method. The calculations use cash flow projections based on financial budgets approved by management covering a ten-year period, the applied discount rate is 8.8%. The applied effective tax rate is 5%. The DCF method is based on future expectations and earning power of the portfolio and is sensitive to changes in particular assumptions as shown in sensitivity analyses below. Under the scenario that the discount rate decreases by 1%, the effect would be an increase of €100,000 in the value-in-use. Should discount rate increase by 1%, the effect would be a decrease of €100,000 in value-in-use and impairment loss would be recognised in profit or loss. 13. Deferred tax assets \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Deferred tax assets \| 4,168 \| 4,168 \| Deferred taxes are calculated on all temporary differences under the liability method and are measured at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled based on the tax rates (and tax laws) that have been substantively enacted by the end of the reporting period. The principal tax rated used is 35% (2018: 35%). The balance as at 31 December 2019 represents temporary difference attributable to: \| Adjustment to expected credit loss upon application of IFRS 9 on 1 January 2018 reflected directly within retained earnings at that date \| 2019 €'000 \| 2018 €'000 \| \|-------------------------------------------------------------------------------------------------------------------------------\|------------\|------------\| \| \| 4,168 \| 4,168 \| 14. Other assets \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------------\|------------\|------------\| \| Amount due from immediate parent company \| 1,078 \| 1,012 \| \| Amount due from group companies \| - \| 13,107 \| \| Amounts attributable to the Depositor Compensation Scheme \| 1,568 \| 1,568 \| \| Other receivables \| 13,934 \| 6,855 \| \| Prepayments \| 233 \| 385 \| \| Total \| 16,813 \| 22,927 \| Amounts due from immediate parent company and from group companies are repayable on demand, unsecured and bear no interest. As explained in note 2.4, in accordance with the Depositor Compensation Scheme return based on covered deposits as at 31 December 2019, the Bank had elected to effect the Payment Commitment of €1,568,000 (2018: €1,568,000) by transferring this amount to an account held by the Depositor Compensation Scheme at the Central Bank of Malta. For 2019, the bank estimates that a further transfer of €420,000 were deemed to be necessary based on the covered deposits as at 31 December 2019 (2018: nil). 15. Share capital \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Authorised, issued and fully paid \| \| \| \| 10,000,000 Ordinary shares of €1 each \| 10,000 \| 10,000 \| 16. Capital contribution reserve During 2019, by virtue of board resolutions dated 1 July 2019 and 18 September 2019, the Bank accepted further capital contributions from Ferratum (Malta) Holding Limited amounting to €4 million and €10 million respectively. During 2018, by virtue of board resolution dated 2 August 2018, the Bank accepted a further capital contribution from Ferratum (Malta) Holding Limited amounting to €5 million. The terms and conditions of the contributions granted, render these instruments equity in nature, in accordance with the requirements of IAS 32: Financial Instruments - Presentation: - The Bank has no obligation to bear any servicing cost or transfer any economic benefits of any kind to the Contributor or any other person in return; and - The Bank has no obligation to repay the contributions. The contributions are also eligible as own funds in terms of capital requirements. 17. Other reserves \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Reserve for General Banking Risks \| 1,219 \| 921 \| \| Reserve for Excessive Non-Performing Loans \| 620 \| 555 \| \| \| 1,839 \| 1,476 \| The Reserve for General Banking Risks refers to the amount allocated by the Bank from its retained earnings to a non-distributable reserve against potential risks linked to the Bank’s non-performing loans and advances (NPL). In line with the requirements under Banking Rule BR/09, during 2019 the Bank increased the reserve by an amount of €298,000 (2018: €100,000), taking cognisance of the level of non-performing assets within the Bank’s loan portfolio as at 31 December 2019. Banking Rule BR/09 also requires the recognition of a separate non-distributable reserve for “Excessive Non-Performing Loans” composed of allocations from retained earnings when the Bank deviates from any phase of the non-performing loans reduction plan in order to strengthen its resiliency to the risks associated with high NPL. The reserve balance as at 31 December 2019 amounted to €620,000 (2018: 555,000). 18. Amounts owed to customers \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Term deposits \| 72,548 \| 53,352 \| \| Call accounts \| 168,566 \| 127,624 \| \| Total \| 241,114\| 180,976\| Amounts owed to customers are classified and accounted for as liabilities at amortised cost. 19. Debt securities in issue \| \| 2019 €'000 \| 2018 €'000 \| \|-----------------------------------------------------------------\|------------\|------------\| \| Original face value of bonds issued \| 40,000 \| 40,000 \| \| Accrued interest expense on securities \| 136 \| 115 \| \| Total \| 40,136 \| 40,115 \| \| Gross amount of bond issue costs \| (1,237) \| (1,237) \| \| Amortisation of gross amount of bond issue costs: \| \| \| \| Accumulated amortisation at beginning of year \| 751 \| 338 \| \| Amortisation charge for the current year \| 403 \| 413 \| \| Accumulated amortisation at end of year \| 1,154 \| 751 \| \| Unamortised bond issue costs \| (83) \| (486) \| \| Gross amount of premiums in respect of bonds issued \| 375 \| 375 \| \| Amortisation of gross amount of premium: \| \| \| \| Accumulated amortisation at beginning of year \| (207) \| (69) \| \| Amortisation charge for the current year \| (138) \| (138) \| \| Accumulated amortisation at end of year \| (345) \| (207) \| \| Unamortised amount of premium \| 30 \| 168 \| \| Amortised cost and closing carrying amount of bonds \| 40,083 \| 39,797 \| As part of its €30,000,000 Bond Issuance Programme, on 22 July 2015, by virtue of a base prospectus dated 17 July 2015, the Bank issued the first tranche of its bond offering, amounting to 200 bonds with a nominal value of €100 per bond ('2017 bonds'), listed on the Nasdaq Stockholm (regulated market) and Frankfurt Stock Exchange (open market). The bonds were subject to fixed interest of 4.90% per annum payable on 21 July 2016 and 21 January 2017. All of the 4.90% euro debt securities were redeemable at par on the latter date. 19. Debt securities in issue - continued The repayment of the 4.90% euro debt securities was funded through a new €60,000,000 Bond Issuance Programme, by virtue of a base prospectus dated 14 December 2016. The Bank issued the first tranche of its bond offering on 15 December 2016, amounting to 250 bonds with a nominal value of €100,000 per bond ('2020 bonds'), listed on the Nasdaq Stockholm (regulated market) and Frankfurt Stock Exchange (open market). The bonds are subject to interest of 6.25% per annum above 3-month EURIBOR (incl. floor at 0%), payable quarterly. All bonds are redeemable at par and shall become due for final redemption on 15 March 2020, however, the Bank reserves the right to redeem the bond in particular circumstances specified in the base prospectus dated 14 December 2016. During December 2016, the Bank repurchased €2,800,000 and exchanged €3,700,000 of the 2017 bonds against the new 2020 bonds. The remaining 4.90% Euro debt securities amounting to €13,500,000 were redeemed on 21 January 2017. As part of the €60,000,000 Bond Issuance programme, a second tranche of €15,000,000 was issued on 28 June 2017 at a premium of 2.5% (€102.50), subject to the same terms and conditions, which includes interest of 6.25% per annum above 3-month EURIBOR (incl. floor at 0%), payable quarterly and maturing on 15 March 2020. The principal and interest repayments on the bonds are guaranteed by the Bank’s ultimate parent company, Ferratum Oyj. 20. Other liabilities \| \| 2019 \| 2018 \| \|----------------------\|--------\|--------\| \| Current: \| \| \| \| Amounts due to group companies \| 25,073 \| 2,664 \| \| Other payables \| 1,385 \| 950 \| \| Other accruals \| 3,646 \| 3,162 \| \| Provisions \| 1,352 \| 905 \| \| Total \| 31,456 \| 7,681 \| Amounts due to group companies are repayable on demand, unsecured and bear no interest. The provisions relate to the financial guarantee contracts (Note 21). 21. Commitments Credit related commitments \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Financial guarantee contracts issued \| 5,280 \| 4,410 \| Financial guarantee contracts issued, which represent irrevocable assurances that the Bank will make payments in the event that a customer cannot meet its obligations to third parties, carry the same credit risk as loans. The Bank issues financial guarantee contracts in respect of micro-loans and other credit products originated by other parties. At the end of each reporting period, these commitments are measured at the higher of (i) the amount of the loss allowance, and (ii) the premium received on initial recognition less income recognised in accordance with the principles of IFRS 15. With respect to revolving credit facilities that are issued to customers, the Bank has undrawn credit lines that are considered revocable. With respect to credit risk on commitments to extend credit, the Bank is potentially exposed to loss in an amount equal to the total unused commitments, if the unused amounts were to be drawn down. However, commitments to extend credit are in all circumstances contingent upon customers maintaining specific credit standards under the terms of this product. 22. Interest and similar income \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| On loans and advances to banks \| 2 \| 2 \| \| On loans and advances to customers \| 127,745 \| 109,872 \| \| On loans and advances to group companies \| 1,241 \| 453 \| \| On debt securities \| 61 \| 14 \| \| \| 129,049\| 110,341\| 23. Interest and similar expense \| Description \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------------------------\|------------\|------------\| \| On borrowed funds \| 707 \| 803 \| \| On loans and advances from group companies \| 155 \| 152 \| \| On debt securities in issue \| 2,396 \| 2,397 \| \| On lease liability \| 173 \| - \| \| On customer deposits \| 1,313 \| 1,281 \| \| Total \| 4,744 \| 4,633 \| 24. Fee and commission income and expense (a) Fee and commission income \| Description \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------------------------\|------------\|------------\| \| Fee and other related income \| 3,160 \| 2,739 \| (b) Fee and commission expense \| Description \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------------------------\|------------\|------------\| \| Sales and commissions and other loan handling fees \| 7,949 \| 6,648 \| \| Interbank transaction fees \| 219 \| 589 \| \| Other fees \| 425 \| 250 \| \| Total \| 8,593 \| 7,487 \| 25. Net trading income The Bank is party to a Foreign Exchange Risk Agreement with a group company, whereby the latter provides cover to the Bank in respect of realised and unrealised foreign exchange differences. Any realised and unrealised gains or losses attributable to foreign exchange rate movements registered by the Bank are allocated to the group company at the end of each month, in line with the terms of this agreement. The terms of this agreement stipulate fees payable by the Bank to the group company (Note 25). During the year, the Bank registered net foreign exchange losses amounting to €508,000 (2018: foreign exchange gains of €2,967,000) which were allocated to the group company. 26. Expenses by nature \| Description \| 2019 €'000 \| 2018 €'000 \| \|----------------------------------------------------------------------------\|------------\|------------\| \| Employee benefit expense (Notes 27 and 28) \| 9,052 \| 8,690 \| \| Depreciation of property and equipment (Note 10) \| 277 \| 220 \| \| Depreciation of right of use of assets \| 1,019 \| - \| \| Amortisation of intangible assets (Note 11) \| 182 \| 216 \| \| Information technology costs \| 8,020 \| 4,508 \| \| Property rental expenses \| 124 \| 1,048 \| \| Legal, consultancy and professional expenses \| 1,463 \| 2,896 \| \| Regulatory expenses \| 393 \| 516 \| \| Marketing and representation costs \| 13,807 \| 16,691 \| \| Credit management expenses \| 7,968 \| 8,314 \| \| Brokerage fees \| 850 \| 487 \| \| Foreign exchange risk management fees (Note 25) \| 2,599 \| 1,989 \| \| Other administrative expenses \| 6,851 \| 4,331 \| \| Total \| 52,605 \| 49,906 \| Other administrative expenses comprise services or expense items which are incurred in the course of the Bank’s operations. Cash contributions required under the Depositor Compensation Scheme which have been accrued for by the Bank amounted to €366,000 (2018: €293,000) and are included under Regulatory expenses. Auditor’s remuneration Fees charged by the auditor for services rendered during the financial year relates to the following: \| Description \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------------\|------------\|------------\| \| Annual statutory audit \| 250 \| 150 \| \| Other assurance services \| 182 \| 125 \| \| Other non-audit services \| 162 \| 90 \| \| Tax advisory services \| 13 \| 13 \| \| Total \| 607 \| 378 \| Other non-audit services comprise regulatory advisory services that have no linkage to the historical audited financial statements. 27. Employee compensation and benefits \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Wages and salaries \| 7,896 \| 7,516 \| \| Social security costs \| 556 \| 519 \| \| Total \| 8,452 \| 8,035 \| The average number of persons employed by the Bank during the period: \| \| 2019 \| 2018 \| \|----------------------\|------\|------\| \| Senior managerial \| 12 \| 12 \| \| Operational/administrative \| 206 \| 218 \| \| Total \| 218 \| 230 \| 28. Directors’ emoluments \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Salaries, fees and other emoluments \| 600 \| 655 \| 29. Tax expense \| \| 2019 €'000 \| 2018 €'000 \| \|----------------------\|------------\|------------\| \| Current tax expense \| 1,113 \| 869 \| \| Profit before tax \| 15,873 \| 13,866 \| \| Tax at the applicable rate of 35% \| 5,556 \| 4,853 \| \| Tax effect of: \| \| \| \| Non-deductible expenses and other differences \| 540 \| 105 \| \| Application of flat rate foreign tax credit \| (3,666) \| (3,199) \| \| Application of notional interest deduction \| (1,317) \| (890) \| \| Income tax expense \| 1,113 \| 869 \| 30. Cash and cash equivalents For the purposes of the statement of cash flows, cash and cash equivalents comprise balances with contractual maturity of not more than three months, which form an integral part of the Bank’s cash management: \| \| 2019 €'000 \| 2018 €'000 \| \|--------------------------------\|------------\|------------\| \| Balances with Central Banks (Note 4) \| 109,943 \| 74,465 \| \| Loans and advances to banks (Note 5) \| 22,672 \| 19,080 \| \| Total \| 132,615\| 93,545 \| Borrowed funds, which are repayable on demand or within three months from origination, were treated as cash equivalents as they formed an integral part of the Bank’s cash management. 31. Dividends \| \| 2019 € \| 2018 € \| \|--------------------------------\|------------\|------------\| \| Dividends declared by the Bank \| 14,000 \| - \| \| euro cent per share – net \| 1.4 \| - \| During 2019, a final net dividend of 1.40 euro cent per share was paid (a gross dividend of 2.15 euro cent per share). During 2018, the Bank did not declare a dividend. In addition to the above, during March 2020 the directors recommended the payment of a final net dividend of 1.5 euro cent per share, amounting to €15,000,000 (a gross dividend of 2.31 euro cent per share, amounting to €23,076,923). The aggregate amount of the proposed dividend is expected to be paid out of the retained earnings at 31 December 2020, but not recognised as a liability at year end. In light of the COVID-19 pandemic and following a recommendation of the European Central Bank (ECB) of 27 March 2020 on dividend distributions, the directors recommend that payment of the dividend is conditional to regulatory approval, which is currently still ongoing, and the connected reassessment by the Board in line with the evolution of the unfolding situation driven by the pandemic. Should such process be concluded successfully, the directors are also recommending that the distribution is capitalised in full to the Capital Contribution Reserve. 32. Related party transactions Ferratum Oyj is the Bank’s ultimate parent company (refer to note 33). All entities, which are ultimately controlled by Ferratum Oyj are considered by the directors to be related parties. The ultimate controlling party of Ferratum Bank plc is Mr Jorma Jokela, who holds a majority stake in the share capital of Ferratum Oyj. During the financial years ended 31 December 2019 and 2018, the Bank effected financing transactions, comprising advances and repayments thereof, with a group company, Ferratum Capital Oy, in terms of a funding arrangement entered into with this entity. The Bank has entered into a Foreign Exchange Risk Agreement with the same group company, where the latter provides cover to the Bank over realised and unrealised foreign exchange differences. Any realised and unrealised gains or losses attributable foreign exchange rate movements registered by the Bank are allocated to the group company at the end of each month, in line with the terms of this agreement. During the year, the Bank reported net foreign exchange loss amounting to €508,000 (2018: net foreign exchange gain €2,966,000), which were allocated by the group company (refer to note 24). Interest income and expense attributable to loans and advances under this arrangement are presented in the following table. The following principal transactions were carried out with related parties, comprising mainly group companies: \| Description \| 2019 \| 2018 \| \|------------------------------------------------------------------------------\|--------\|--------\| \| Interest receivable from group company (Note 22) \| 1,241 \| 453 \| \| Interest payable to group company (Note 23) \| (155) \| (152) \| \| Fee and other related income from group company \| 2,703 \| 2,162 \| \| Recharge of expenses from ultimate parent company: \| \| \| \| Information technology costs, marketing fees and other costs \| (10,685)\| (10,166)\| \| Recharge of information technology costs, marketing and staff training \| (13,239)\| (10,470)\| \| expenses from other group companies \| \| \| \| Dividend payable to group company (Note 31) \| (14,000)\| - \| \| Impairment loss realised on the sale of debt through forward-flow agreement \| (11,959)\| (3,287)\| \| Reduction in expected impairment charges brought about by one-time internal \| - \| 29,158 \| \| debt sales \| \| \| \| Consideration for loans and advances acquired from group company \| (20,539)\| - \| \| Capital contributions (Note 16) \| 14,000 \| 5,000 \| \| Payment to acquire rights over credit products (Note 12) \| (1,000)\| - \| Balances with group companies at the reporting date are disclosed in notes 7, 12 and 19. The Bank’s directors are deemed to be its key management personnel taking cognisance of the Bank’s activities. Key management personnel compensation, consisting of directors’ remuneration, has been disclosed in note 27. 33. Events subsequent to the reporting period During the first months of 2020 the outbreak of COVID-19 was declared a pandemic by the World Health Organisation. For financial reporting purposes, such occurrence is deemed to be a non-adjusting subsequent event, and accordingly the financial results and financial position of the Bank reported within these financial statements for the year ended 31 December 2019 do not reflect any impact of these events. However, these events have an impact on the Bank’s operations during 2020 and on the financial results expected to be registered by the Bank during the year. The Directors of the Bank have been closely monitoring the situation and its impact on the Bank’s operations, counter party exposure, liquidity, profitability and regulatory position. The Bank has put in place a contingency plan which includes various measures that are being executed as the situation unfolds and circumstances evolve. The Bank has reviewed its operations in light of the pandemic and deployed the necessary measures to ensure operational resilience. The Bank’s senior management team has compiled a new set of projections for 2020 which consider amongst other things, tighter credit approval policies, a more contained growth in the Bank’s loan book and interest income and a higher incidence of expected credit loss allowances, which reflect the subdued economic environment which is expected to unfold across the various territories where the Bank operates. Under these projections, utilising a pessimistic scenario, in 2020 the Bank is expected to remain strongly capitalised, also on the base of further planned equity contributions and will continue to maintain healthy capital and liquidity ratios, in excess of the prescribed regulatory minimums. Based on the outcome of the cash flow projections in a pessimistic scenario as referred to above, the Directors and senior management consider the going concern assumption in the preparation of the Bank’s financial statements as appropriate as at the date of authorisation for issue of the 2019 financial statements. They also believe that no material uncertainty that may cast significant doubt about the Bank’s ability to continue as a going concern exists as at that date. 34. Statutory information Ferratum Bank plc is a limited liability company and is incorporated in Malta. The immediate parent company of Ferratum Bank plc is Ferratum (Malta) Holding Limited, a company registered in Malta, with its registered address at ST Business Centre, 120, The Strand, Gzira GZR1027, Malta. The immediate parent company is the holder of the entire ordinary share capital of the Bank, with the exception of one ordinary share which is held by Ferratum Oyj. The ultimate parent company of Ferratum Bank plc is Ferratum Oyj, a company registered in Finland, with its registered address at Ratamestarinkatu 11 A, Helsinki 00520, Finland. The financial statements of Ferratum Bank plc are included in the consolidated financial statements prepared by Ferratum Oyj, which consolidated financial statements are available from the ultimate parent company’s registered address. ## Statement of financial position: Five year summary ### ASSETS \| Asset \| 2019 €'000 \| 2018 €'000 \| 2017 €'000 \| 2016 €'000 \| 2015 €'000 \| \|--------------------------------------------\|------------\|------------\|------------\|------------\|------------\| \| Balances with Central Banks \| 109,943 \| 74,465 \| 76,746 \| 21,288 \| - \| \| Loans and advances to banks \| 22,672 \| 19,080 \| 35,235 \| 38,228 \| 3,705 \| \| Loans and advances to customers \| 199,376 \| 142,906 \| 122,539 \| 89,134 \| 43,203 \| \| Loans and advances to group companies \| 25,145 \| 7,720 \| 4,469 \| 352 \| - \| \| Investment securities \| - \| 8,633 \| 8,951 \| 11,571 \| - \| \| Right-of-use asset \| 3,262 \| - \| - \| - \| - \| \| Property and equipment \| 943 \| 1,168 \| 502 \| 333 \| 165 \| \| Intangible assets \| 881 \| 518 \| 513 \| 576 \| 360 \| \| Goodwill \| 1,000 \| - \| - \| - \| - \| \| Deferred tax assets \| 4,168 \| 4,168 \| - \| - \| - \| \| Other assets \| 16,813 \| 22,927 \| 12,293 \| 7,357 \| 2,537 \| \| Total assets \| 384,203\| 281,585\| 261,248\| 168,839\| 49,970 \| ### EQUITY AND LIABILITIES #### Equity \| Equity \| 2019 €'000 \| 2018 €'000 \| 2017 €'000 \| 2016 €'000 \| 2015 €'000 \| \|-------------------------------------------\|------------\|------------\|------------\|------------\|------------\| \| Share capital \| 10,000 \| 10,000 \| 10,000 \| 10,000 \| 10,000 \| \| Capital contribution reserve \| 39,500 \| 25,500 \| 20,500 \| 12,000 \| - \| \| Other reserves \| 1,839 \| 1,476 \| 821 \| 709 \| 536 \| \| Retained earnings \| 15,027 \| 14,629 \| 10,028 \| 2,852 \| 4,363 \| \| Total equity \| 66,366 \| 51,605 \| 41,349 \| 25,561 \| 14,899 \| #### Liabilities \| Liability \| 2019 €'000 \| 2018 €'000 \| 2017 €'000 \| 2016 €'000 \| 2015 €'000 \| \|-------------------------------------------\|------------\|------------\|------------\|------------\|------------\| \| Borrowed funds \| - \| - \| 65 \| 154 \| 345 \| \| Amounts owed to customers \| 241,114 \| 180,976 \| 171,206 \| 98,485 \| 3 \| \| Debt securities in issue \| 40,083 \| 39,797 \| 39,550 \| 38,201 \| 20,143 \| \| Lease liability \| 3,237 \| - \| - \| - \| - \| \| Loans and advances to group companies \| - \| - \| - \| - \| 3,557 \| \| Other liabilities \| 31,456 \| 7,681 \| 8,174 \| 6,196 \| 7,132 \| \| Current tax liabilities \| 1,947 \| 1,526 \| 904 \| 242 \| 3,891 \| \| Total liabilities \| 317,837\| 229,980\| 219,899\| 143,278\| 35,071 \| \| Total equity and liabilities \| 384,203\| 281,585\| 261,248\| 168,839\| 49,970 \| #### MEMORANDUM ITEMS \| Item \| 2019 €'000 \| 2018 €'000 \| 2017 €'000 \| 2016 €'000 \| 2015 €'000 \| \|-------------------------------------------\|------------\|------------\|------------\|------------\|------------\| \| Commitments \| 5,280 \| 4,410 \| 3,902 \| 2,789 \| 1,157 \| ## Statement of comprehensive income: Five year summary \| Year ended 31 December \| 2019 €'000 \| 2018 €'000 \| 2017 €'000 \| 2016 €'000 \| 2015 €'000 \| \|------------------------\|------------\|------------\|------------\|------------\|------------\| \| Interest and similar income \| \| \| \| \| \| \| Interest and similar expense \| (4,744) \| (4,633) \| (3,994) \| (2,973) \| (1,442) \| \| Net interest income \| 124,305 \| 105,708 \| 86,660 \| 59,849 \| 41,346 \| \| Fee and commission income \| 3,160 \| 2,739 \| 2,717 \| 803 \| 344 \| \| Fee and commission expense \| (8,593) \| (7,487) \| (7,284) \| (6,143) \| (2,729) \| \| Net fee and commission expense \| (5,433) \| (4,748) \| (4,567) \| (5,340) \| (2,385) \| \| Operating profit \| 118,872 \| 100,960 \| 82,093 \| 54,509 \| 38,961 \| \| Employee compensation and benefits \| (9,052) \| (8,690) \| (8,555) \| (7,621) \| (4,535) \| \| Other operating costs \| (42,075) \| (40,780) \| (29,172) \| (20,225) \| (13,170) \| \| Depreciation and amortisation \| (1,478) \| (436) \| (339) \| (136) \| (34) \| \| Net impairment losses \| (50,393) \| (37,188) \| (33,277) \| (23,262) \| (13,835) \| \| Profit before tax \| 15,874 \| 13,866 \| 10,750 \| 3,265 \| 7,387 \| \| Tax expense \| (1,113) \| (869) \| (661) \| (240) \| (2,586) \| \| Profit for the year - total comprehensive income \| 14,761 \| 12,997 \| 10,089 \| 3,025 \| 4,801 \| ## Statement of cash flows: Five year summary \| Year ended 31 December \| 2019 €'000 \| 2018 €'000 \| 2017 €'000 \| 2016 €'000 \| 2015 €'000 \| \|------------------------\|------------\|------------\|------------\|------------\|------------\| \| Cash flows from operating activities \| \| \| \| \| \| \| Interest and commission receipts \| 132,395 \| 113,397 \| 93,788 \| 63,504 \| 43,133 \| \| Interest and commission payments \| (13,025) \| (11,873) \| (11,734) \| (9,558) \| (4,028) \| \| Income tax paid \| (692) \| (247) \| - \| (3,888) \| (7) \| \| Payments to employees and suppliers \| (21,849) \| (60,866) \| (39,751) \| (31,121) \| (17,555) \| \| Cash flows from operating profit before changes in operating assets & liabilities \| 96,829 \| 40,411 \| 42,302 \| 18,937 \| 21,543 \| \| Changes in operating assets and liabilities: \| \| \| \| \| \| \| Loans and advances to/(from) group companies \| (17,424) \| (3,251) \| (4,118) \| (3,908) \| 4,917 \| \| Loans and advances to customers \| (106,417) \| (68,560) \| (66,682) \| (69,192) \| (40,667) \| \| Amounts owed to customers \| 60,112 \| 9,771 \| 72,721 \| 98,482 \| - \| \| Amounts paid in favour of Depositor Compensation Scheme \| - \| (635) \| (933) \| - \| - \| \| Borrowed funds \| - \| - \| - \| - \| (3,301) \| \| Net cash generated from/(used in) operating activities \| 33,100 \| (22,264) \| 43,291 \| 44,319 \| (17,508) \| \| Cash flows from investing activities \| \| \| \| \| \| \| Purchase / sale of investments \| 8,447 \| - \| - \| - \| - \| \| Purchase of property and equipment \| (52) \| (886) \| (298) \| (232) \| (98) \| \| Purchase of intangible asset \| (545) \| (221) \| (147) \| (287) \| (360) \| \| Payment to acquire rights over credit product \| (1,000) \| - \| - \| - \| - \| \| Purchase of held-to-maturity financial assets \| - \| - \| - \| (11,589) \| - \| \| Proceeds from maturity of held-to-maturity financial assets \| - \| - \| 2,202 \| - \| - \| \| Net cash generated from/(used in) investing activities \| 6,850 \| (1,107) \| 1,757 \| (12,108) \| (458) \| \| Cash flows from financing activities \| \| \| \| \| \| \| Issue of debt securities \| - \| - \| 15,306 \| 25,000 \| 20,000 \| \| Repayment of debt securities \| - \| - \| (13,500) \| (6,500) \| - \| \| Payment of lease liability \| (880) \| - \| - \| - \| - \| \| Shareholders’ contributions \| 14,000 \| 5,000 \| 8,500 \| 12,000 \| - \| \| Dividends paid to equity holders of the Bank \| (14,000) \| - \| (2,800) \| (6,708) \| - \| \| Net cash generated from financing activities \| (880) \| 5,000 \| 7,506 \| 23,792 \| 20,000 \| \| Net increase in cash and cash equivalents \| 39,070 \| (18,371) \| 52,554 \| 56,003 \| 2,034 \| \| Cash and cash equivalents at beginning of year \| 93,545 \| 111,916 \| 59,362 \| 3,359 \| 1,325 \| \| Cash and cash equivalents at end of year \| 132,615 \| 93,545 \| 111,916 \| 59,362 \| 3,359 \| Analysis of the share capital of Ferratum Bank plc as at 31 December 2019: Ferratum Bank plc C56251 \| Type & Class of Shares \| Issued Shares \| % Paid Up \| Nominal Value Per Share in EUR \| \|------------------------\|---------------\|-----------\|-------------------------------\| \| Ferratum (Malta) Holding Limited \| Ordinary \| 9,999,999 \| 100 \| 1.000000 \| \| Ferratum Oyj \| Ordinary \| 1 \| 100 \| 1.000000 \| Number of shares - Ordinary: 10,000,000 Number of holders - 2 Range - 1 - 500: 1 - 501 - 1000: - - 1001 - 5000: - - 5001 & over: 1 The holders of Ordinary shares are entitled to one vote for each share. Analysis of the share capital of the parent company of Ferratum Bank plc, Ferratum (Malta) Holding Limited, as at 31 December 2019: Ferratum (Malta) Holding Limited C56250 \| Type & Class of Shares \| Issued Shares \| % Paid Up \| Nominal Value Per Share in EUR \| \|------------------------\|---------------\|-----------\|-------------------------------\| \| Ferratum Oyj \| Ordinary \| 9,999,999 \| 100 \| 1.000000 \| \| Ferratum Finland Oy \| Ordinary \| 1 \| 100 \| 1.000000 \| Company Secretary Lea Liigus Registered address: Ferratum Bank plc ST Business Centre, 120, The Strand Gzira GZR 1027 Malta Telephone: +356 2092 7700 Additional Regulatory Disclosures 31 December 2019 1. Risk management 1.1 Overview of risk disclosures The Additional Regulatory Disclosures (ARDs) seek to increase public disclosure with respect to a bank’s capital structure and adequacy as well as its risk management policies and practices. The Additional Regulatory Disclosures were prepared by the Bank in accordance with the Pillar III quantitative and qualitative disclosure requirements as governed by Banking Rule BR/07: ‘Publication of Annual Report and Audited Financial Statements of Credit Institutions authorised under the Banking Act 1994’, issued by the Malta Financial Services Authority. These disclosures are based on the disclosure requirements of Directive 2013/36/EU (Capital Requirements Directive) and EU Regulation No. 575/2013 (Capital Requirements Regulation) of the European Parliament and of the Council of 26 June 2013. These ARDs are published on an annual basis as part of the Annual Report of the Bank. In line with the banking regulatory requirements, these disclosures are not subject to an external audit, except to the extent that any disclosures are equivalent to those made in the Financial Statements which are prepared in accordance with the requirements of International Financial Reporting Standards (IFRSs) as adopted by the EU. Through internal verification procedures, the Bank ensures that these ARDs are presented fairly. 1.2 Risk management framework The Bank generates income and profitability by advancing short-term loans and providing other credit products to private individuals in a multitude of European countries. An understanding of risk taking and transparency in risk taking are key elements in the Bank’s business strategy and thus in its ambition to be a strong financial institution. The Bank’s internal risk management function supports this objective. The Bank is committed to creating lasting value for shareholders by focusing on customer-driven business and by employing specialised staff who strive to find solutions. The Bank takes on risk with the aim of generating profits and therefore considers risk management a core competency that helps produce higher returns for its various stakeholders. In this respect, the Bank’s return on assets, calculated as its net profit expressed as a percentage of average total assets, for the reporting period ended 31 December 2019 is 7.7%. The Bank bases its risk management objectives and policies on international guidelines, such as the Basel III Accord, corresponding Directives and Regulations of the European Union, including technical standards, as well as contemporary international banking practices. The Board deems the risk management framework adopted by the Bank to be adequate and hence gives assurance to the Bank’s stakeholders that the risk management systems are appropriate in relation to the Bank’s risk profile and strategy. The main categories of risk to which the Bank is exposed to are: - Credit risk: Credit risk stems from the loss of equity and profit as a result of the possible non-prompt repayment or non-payment of existing and contingent obligations by the Bank’s customers or counterparties. Therefore this represents the risk that the deterioration in the financial condition of a customer or borrower will cause the asset value to decrease or be extinguished. Country risk and settlement risk are included in this category. Country risk refers to the risk of losses arising from economic or political changes that affect the country in which the asset is originated. Settlement risk refers to the risk of losses through failure of the counterparty to settle outstanding dues on the settlement date owing to bankruptcy or other causes. 1. Risk management - continued 1.2 Risk management framework - continued - Market risk: Risk of losses arising from unfavourable changes in the level and volatility of interest rates, foreign exchange rates or investment prices. - Liquidity risk: Liquidity risk may be divided into two sub-categories: • Market (product) liquidity risk: risk of losses arising from difficulty in accessing a product or market at the required time, price and volume. • Funding liquidity risk: risk of losses arising from a timing mismatch between investing, placements and fund raising activities resulting in obligations missing the settlement date or satisfied at higher than normal rates. - Operational risk: Risk of damage resulting from the lack of skilful management or good governance within the Bank and the inadequacy of proper control, which might involve internal operations, personnel, system or external occurrences that in turn affect the income and capital funds of financial institutions. The Bank has adopted an operational risk management framework and procedures, which provide for the identification, assessment, management, monitoring and reporting of the Bank’s operational risks. The Bank aims to manage these risks by applying methods that meet best practice and considers it important to have a clear distribution of responsibilities for risk management across the Bank, from the Board of Directors and the Risk Management Committee, to the Audit Committee and senior management and through its Risk Management Unit. The Board of Directors is ultimately responsible for the establishment and oversight of the Bank’s risk management framework through the development of, and monitoring of compliance with, the Bank’s risk management policies. The aim of the risk management framework is to support the Bank in achieving its goals and objectives and ensure that the risks are commensurate with the rewards. The Board establishes the risk appetite of the Bank which is the maximum risk that the Bank is willing to assume to meet business targets. The risk appetite is set in a process based on a thorough analysis of its current risk profile. The Bank identifies a number of key risk components and for each, determines a target that represents the Bank’s perception of the component in question. The Bank’s risk appetite is a key tool to ensure coherence between the Bank’s strategic considerations regarding risk-taking and day-to-day decisions. The Risk Management Committee performs the risk oversight function within the Bank and the members of the Committee act, on a joint basis, as the risk oversight guardians for the Bank. The Risk Management Committee is appointed to oversee the formulation of the Bank’s overall risk management policy, to review risk measurement and monitoring mechanisms within the Bank and to monitor the effectiveness of the Bank’s risk management practices. In the course of managing this framework the Risk Management Committee focuses on four key infrastructure components of effective risk management programmes with specific control activities: - Active Executive Management oversight; - Adequate detailed policies, procedures and discretionary limits; - Adequate risk-measurement, monitoring and management information systems; and - Comprehensive automated and manual internal controls. The Risk Management Committee convened four times during the period ended 31 December 2019. 1. Risk management - continued 1.2 Risk management framework - continued Authority to operate the Bank is delegated to the senior management team within the limits set by the Board. The senior management team, which is made up of the Bank’s Chief Executive Officer and the functional heads of the Bank, is therefore responsible for the Bank’s day-to-day operations of the Bank and is involved in taking on risks in a targeted manner and managing them professionally. The Bank has an appropriate organisational structure for planning, executing, controlling and monitoring business operations in order to achieve the Bank’s objectives. The senior management team aims to manage all major types of risk by applying methods that meet best practice. One of the main tasks of the Bank’s senior management team is to set the framework for the area of entity wide risk management. The core functions of the Bank’s risk management processes are to identify all key risks for the Bank, measure these risks, manage the risk positions and determine capital allocations. The Bank’s Audit Committee reviews the adequacy and proper operation of internal controls in individual areas of operation, and performs ad-hoc reviews of risk management controls and procedures. Additionally, the Bank has a Risk Management Unit that undertakes oversight of the risks undertaken by the Bank and ensures that such risks are within the risk appetite and risk tolerance of the Risk Appetite Statements delineated by the Board. Whilst business acts as a first line of defence in selecting which consumer loans to underwrite, the risk management function acts as a second line of defence ensuring oversight, whilst Internal Audit acts as a third line of defence ensuring adherence to stipulated procedures and policies. The following chart represents the organisation of the second and third line of defence of the Bank as well as the specific committees entrusted with delegated mandates by the Board: 2. Credit risk 2.1 Introduction to credit risk Credit risk is the risk of suffering financial loss, should any of the Bank’s clients or market counterparties fail to fulfil their contractual obligations to the Bank. Credit exposures arise principally through the Bank’s micro-lending activities in various European countries, together with the placement of liquidity with banks domiciled in Malta and other European countries. The Bank is also exposed to credit risk arising from the issuance of financial guarantee contracts to entities granting micro-loans and other related credit products to individuals located in certain European countries. Credit exposures through advances to group undertakings located in Finland also give rise to credit risk. Credit risk constitutes the Bank’s largest risk in view of its lending activities and therefore the Bank is fully aware of the connotations of such risk and places great importance on its effective management. The Bank’s portfolio of loans and advances to customers is monitored on an ongoing basis and the relevant management bodies, including the Board of Directors and the Executive Committee, are kept informed on an ongoing basis of developments in the credit portfolio, non-performing loans and other relevant information. The Bank’s Credit function is responsible for undertaking and managing credit risk with respect to the Bank’s lending activities, which covers all the stages within the lending cycle, from credit application to credit recovery procedures. The Bank manages, limits and controls concentrations of credit risk arising from loans and advances wherever they are identified. Such risks are monitored on an ongoing basis and subject to frequent review, as considered necessary. The Bank’s reporting framework with respect to lending credit risk is comprehensive with regular reporting by the Credit function to the Board and the Executive Committee on activity levels, performance measures and specific credit risk management actions. 2.2 Credit risk management 2.2.1 Loans and advances to customers The Bank’s lending activities comprise the granting of short-term micro-loans, other medium-term credit products and revolving micro-credit facilities (which are unsecured) to individual customers in specific European jurisdictions. Loans to customers are granted on the basis of the outcome of the scoring model and the rules embedded within the credit policy. Each lending transaction and the related agreement are determined on the strength of an individual credit decision. All credit decisions are handled and processed within the Bank’s internal loan handling system through the application of both automated and manual processes. The creditworthiness of potential customers is assessed by reference to the calculation of a credit score for each loan application received. The relevant credit score is computed through the applications scorecard for first time customers and through the behaviour scorecard for repeat customers. Based on the credit score registered, customers are grouped into risk classes. The respective risk class determines the maximum credit amount for each customer. The scoring model and linked scorecards are developed and maintained centrally by the management team of the Bank. These are applied in all jurisdictions in which the Bank operates with specific adaptations at country level taking cognisance of the different characteristics of each market; with the adaptations being centrally overseen. 2. Credit risk - continued 2.2 Credit risk management - continued 2.2.1 Loans and advances to customers - continued Prior to generation of internal scores, automated credit policy checks or underwriting actions are carried out within the loan handling system focusing on the Bank’s credit policy rules in relation to such factors as applicant’s age, number of outstanding loans, existence of duplicate applications, reference to the Bank’s internal customer blacklist, previous loan repayment behaviour and linkage to external collection company information. These automated underwriting actions generate an internal credit score for the customer. Subsequently, specifically designed underwriting actions are carried out to finalise the loan application review and decision making process. These underwriting actions comprise requests for checks in relation to existence of bad debts reported by credit agencies, requests for external credit scoring checks with a view to checking external sources of credit information about the client, and requests for additional checks in respect of certain customer details. The outcome of these underwriting actions is automatically reflected in the loan handling system and updates the scorecard in an automated manner. If the scored or approved amount is higher than or equal to the requested amount, the loan is then automatically approved. Otherwise, the loan is automatically approved up to the scored amount. The latter decision can be exceptionally overridden by management in specific circumstances and subject to certain conditions such that the amount granted is higher than the scored amount. In respect of credit risk management, the Bank has set an authority structure and has segregation of duties in place so as to maintain impartiality and independence during the approval process and to control new and existing credit transactions. Credit review procedures are designed to identify at an early stage risk patterns which require more detailed monitoring and review. Furthermore, the Bank has a formal rigorous debt collection policy outlining the manner in which the Bank deals with past due loans and advances. This policy has been approved by the Bank for use within the operations in the respective territories with formal documented adaptations for the respective territories. The policy highlights the prescribed actions, channels and mechanisms utilised to follow up on outstanding exposures indicating the precise point in time at which the respective actions are taken and allocating roles and responsibilities within the Bank in this respect. The collection policy focuses on the extent to which collection activities are carried out by the Bank and the stage or phase at which external collection companies are utilised. 2. Credit risk - continued 2.2 Credit risk management - continued 2.2.2 Credit related commitments The Bank issues financial guarantee contracts to other parties that grant micro-loans and other short-term credit products. Financial guarantees represent irrevocable assurances to make payments in the event that a customer cannot meet its obligations to third parties, and carry the same credit risk as loans. The Bank’s credit risk management framework applied to issuance of micro-loans and related products, described in detail in the preceding sections, is utilised for management of issuance of guarantee contracts. The entire credit underwriting cycle from approval to monitoring is considered appropriate for financial guarantee contracts as in substance the issuance of such guarantees, covering micro-lending and other lending activities, is essentially considered to be micro-lending or other credit granting. 2.2.3 Credit exposures analysed by exposure class The Bank’s principal credit risk exposures reflecting the maximum exposure to credit risk in accordance with the regulatory information submitted to the MFSA are as follows: \| Category \| 2019 Average exposure value €'000 \| 2019 Year end exposure value €'000 \| \|---------------------------------\|-----------------------------------\|-----------------------------------\| \| Central Government or Central Banks \| 69,638 \| 109,943 \| \| Institutions \| 32,141 \| 16,642 \| \| Corporates \| 3,289 \| 6,030 \| \| Retail exposures \| 164,911 \| 211,251 \| \| Other items \| 49,121 \| 44,580 \| \| Total \| 319,100 \| 388,446 \| The exposures set out in the preceding table are based on the sum of on-balance sheet exposures and off-balance sheet exposures adjusted for the credit conversion factors stipulated within Article 166(10) of the CRR. 2.2.4 Credit exposures analysed by residual maturity \| Category \| 2019 Within three months €'000 \| 2019 Within one year but over three months €'000 \| 2019 More than One year €'000 \| 2019 Year end Exposure value €'000 \| \|---------------------------------\|--------------------------------\|--------------------------------------------------\|-------------------------------\|-----------------------------------\| \| Central Government or Central Banks \| 80,083 \| - \| 29,860 \| 109,943 \| \| Institutions \| 16,642 \| - \| - \| 16,642 \| \| Corporates \| 6,030 \| - \| - \| 6,030 \| \| Retail exposures \| 103,459 \| 92,821 \| 14,971 \| 211,251 \| \| Other items \| 16,173 \| 25,145 \| 3,262 \| 44,580 \| \| Total \| 222,387 \| 117,966 \| 48,093 \| 388,446 \| 2. Credit risk - continued 2.3 Concentration risk The Bank’s concentration risk arises primarily as a result of the concentration of exposures by geographical location in view of the nature of the loans and advances portfolio of the Bank. In this respect the Bank runs the risk of loss of funds due to possible political and economic events in the particular countries in which it extends credit or where funds have been placed or invested. Countries are assessed according to their size, economic data and prospects and their credit ratings from international rating agencies. Existing country credit risk exposures are monitored and reviewed periodically. The geographical concentration of the Bank’s exposure classes as at the end of the reporting period is analysed in the following table. For the purposes of this table, the Bank has allocated exposure classes to geographical locations based on the country of domicile of the counterparties or customers. \| As at 31 December 2019 \| Central Government or Central Banks €'000 \| Institutions €'000 \| Corporates €'000 \| Retail exposures €'000 \| Other items €'000 \| Total €'000 \| \|------------------------\|------------------------------------------\|-------------------\|-----------------\|-----------------------\|------------------\|------------\| \| Malta \| 94,267 \| 4,365 \| - \| 43,018 \| 8,178 \| 106,822 \| \| Sweden \| - \| - \| - \| 2,929 \| 45,947 \| \| Finland \| - \| 1,944 \| 1 \| 6,196 \| 35,299 \| 43,440 \| \| Latvia \| - \| - \| - \| 31,353 \| 2,646 \| 33,999 \| \| Poland \| - \| 5,790 \| - \| 30,535 \| (6,805) \| 29,520 \| \| Denmark \| - \| - \| - \| 21,275 \| - \| 21,275 \| \| Czech Republic \| - \| 2,583 \| 345 \| 19,462 \| (1,903) \| 20,487 \| \| Lithuania \| 15,676 \| - \| 1,460 \| 2 \| - \| 17,138 \| \| Croatia \| - \| 611 \| - \| 8,392 \| 5,915 \| 14,918 \| \| Estonia \| - \| 161 \| - \| 14,985 \| 15 \| 15,161 \| \| Spain \| - \| 98 \| - \| 12,133 \| (3) \| 12,228 \| \| Germany \| - \| 414 \| - \| 9,630 \| (89) \| 9,955 \| \| Bulgaria \| - \| 239 \| - \| 7,920 \| - \| 8,159 \| \| Norway \| - \| - \| - \| 6,250 \| 1,115 \| 7,365 \| \| France \| - \| - \| 4,078 \| 88 \| 139 \| 4,305 \| \| Slovakia \| - \| 18 \| - \| - \| (2,856) \| (2,838) \| \| Other \| - \| 419 \| 146 \| - \| - \| 565 \| \| Total \| 109,943 \| 16,642 \| 6,030 \| 211,251 \| 44,580 \| 388,446 \| FE-Classification: General\Anyone 2. Credit risk - continued 2.4 Use of External Credit Assessment Institutions The Bank runs the risk of loss of funds due to the possible delay in the repayment of existing and future obligations by counterparty banks. Within its daily operations the Bank transacts, carrying out transactions through correspondent accounts, with banks and other financial institutions which are pre-approved and subject to a limits framework. In the normal course of business, the Bank mainly places funds with good credit quality banks and financial institutions. By conducting these transactions, the Bank is running the risk of losing funds due to the possible delays in the repayment to the Bank of the existing and future obligations of the counterparty banks. The positions are checked against the limits on a regular basis, comprising real-time and end of day monitoring. Accordingly, such exposures are monitored through the practical use of exposure limits. The Bank uses an External Credit Assessment Institution ('ECAI') in calculating its risk-weighted exposure amounts for Institutions for which a credit assessment is available. The credit quality of such exposures is determined by reference to credit ratings applicable to issuers published by Fitch Ratings. The Bank maps Fitch's ratings to the credit quality steps prescribed in the CRR as required by CEBS publication 'Standardised approach: Mapping of ECAs' credit assessments to credit quality steps'. The following table represents the exposure values in respect of Institutions: \| At 31 December 2019 \| Credit quality step \| Institutions €'000 \| \|---------------------\|---------------------\|-------------------\| \| AAA+ to AA- \| 1 \| 1,944 \| \| AA+ - A- \| 2 \| 2,520 \| \| BBB+ to BBB- \| 3 \| 11,154 \| \| BB+ to BB- \| 4 \| 419 \| \| Total \| \| 16,037 \| Exposures to institutions for which a credit assessment by a nominated ECAI is not available are assigned a risk weight according to the credit quality step to which exposures to the central government of the jurisdiction in which the institution is incorporated are assigned. 2.5 Credit quality of the Bank’s loans and advances to customers The Bank reviews and grades advances to customers using the following internal risk grades: Performing - Regular - Watch - Substandard Non-performing - Doubtful - Loss 2. Credit risk - continued 2.5 Credit quality of the Bank’s loans and advances to customers - continued The Bank manages the credit quality of its loans and advances to customers by using internal risk grades, which provide a progressively increasing risk profile ranging from ‘Regular’ (best quality, less risky) to ‘Loss’. These risk grades are an essential tool for the Bank to identify both non-performing exposures and better-performing customers. The internal risk grades used by the Bank are as follows: - Performing: Internal grade ‘Regular’ - Under performing: Internal grades ‘Watch’ and ‘Substandard’; and - Non-performing: Internal grades ‘Doubtful’ and ‘Loss’. Regular The Bank’s loans and advances to customers which are categorised as ‘Regular’ are principally debts in respect of which payment is not overdue by 30 days and no recent history of customer default exists. Management does not expect losses from non-performance by these customers, which are considered as fully performing. Watch Loans and advances that attract this category principally comprise those where: (i) payment becomes overdue by 30 days, but does not exceed 60 days where a loan is deemed to be as non-performing when past due for more than 90 days; (ii) and payment becomes overdue by 30 days but does not exceed 45 days where a loan is deemed to be as non-performing when past due for more than 60 days. Substandard Exposures that are categorised within this category comprise those where: (i) payment becomes overdue by 61 days but does not exceed 90 days for where a loan is deemed to be as non-performing when past due for more than 90 days; (ii) and where payment becomes overdue by 46 days, but does not exceed 60 days where a loan is deemed to be as non-performing when past due for more than 60 days. Doubtful Loans and advances which attract a ‘Doubtful’ grading are principally those assets in respect of which: (i) repayment becomes overdue by 61 days and over but not exceeding 180 days for where a loan is deemed to be as non-performing when past due for more than 60 days; (ii) and repayment becomes overdue by 91 days and over but not exceeding 180 days for a loan is deemed to be as non-performing when past due for more than 90 days. Loss Loans and advances in respect of which payment becomes overdue by 180 days. 2. Credit risk - continued 2.5 Credit quality of the Bank’s loans and advances to customers - continued \| Loans and advances to customers at amortised cost \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|--------------------------------------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| Regular \| 178,345 \| - \| - \| 178,345 \| \| Watch \| - \| 11,903 \| - \| 11,903 \| \| Substandard \| - \| 6,419 \| - \| 6,419 \| \| Doubtful \| - \| - \| 11,920 \| 11,920 \| \| Loss \| - \| - \| 47,389 \| 47,389 \| \| Gross carrying amount \| 178,345 \| 18,322 \| 59,309 \| 255,976 \| \| Loss allowance \| (14,465) \| (4,646) \| (37,489) \| (56,600) \| \| Carrying amount \| 163,880 \| 13,676 \| 21,820 \| 199,376 \| Off-balance sheet items: Financial guarantee contracts \| Gross carrying amount \| Stage 1 12-month ECL €'000 \| Stage 2 Lifetime ECL €'000 \| Stage 3 Lifetime ECL €'000 \| Total €'000 \| \|-----------------------\|-----------------------------\|----------------------------\|----------------------------\|-------------\| \| 3,517 \| 528 \| 1,235 \| 5,280 \| \| Loss allowance \| (365) \| (201) \| (786) \| (1,352) \| \| Carrying amount \| 3,152 \| 327 \| 449 \| 3,928 \| As at 31 December 2019, loans and advances to customers amounting to €53,237,000 were deemed to be past due (and not deemed credit impaired or collectively impaired), taking cognisance of the manner in which the Bank practically manages its collection activities. A financial asset is past due when a customer has failed to effect payment when contractually due, and as detailed under section 2.5. An ageing analysis of these past due loans and advances is accordingly presented within the table above. 2. Credit risk - continued 2.5 Credit quality of the Bank’s loans and advances to customers - continued The amount of past due exposures broken down by geographical location is presented in the table below. \| Past due exposures \| €'000 \| \|--------------------\|-------\| \| Poland \| 7,467 \| \| Estonia \| 2,665 \| \| Latvia \| 8,032 \| \| Germany \| 2,049 \| \| Czech \| 4,477 \| \| Bulgaria \| 396 \| \| Sweden \| 14,198\| \| Norway \| 2,722 \| \| France \| 5 \| \| Spain \| 1,902 \| \| Croatia \| 2,218 \| \| Finland \| 835 \| \| Denmark \| 6,271 \| 53,237 Allowances for impairment The Bank establishes an allowance for impairment losses that represents its estimate of incurred losses on its loans and advances portfolio. Since the Bank’s loan portfolio consists of a pool of homogeneous loans which by nature cannot be considered individually significant, loan losses are assessed on a collective basis at portfolio level by geographical location. For Micro loans, the Bank utilises roll-rate methodology where for Plus loans and Credit Limit the Bank employs a curve stitching statistical analyses of historical data and experience of delinquency and default to estimate the amount of loans that will eventually be written off as a result of the events occurring before the reporting date. Under this methodology, loans are grouped into ranges according to the number of days past due and statistical analysis is used to estimate the likelihood that loans in each range will progress through the various stages of delinquency, and ultimately prove irrecoverable. The estimated loss is the difference between the present value of expected future cash flows, taking cognisance of expected portfolio sales prices, and the carrying amount of the portfolio. The collective assessment is carried out at country level taking cognisance of the different characteristics of the respective markets. Since no specific provisions for impairment are recognised, the Bank does not specifically earmark impaired exposures. 2. Credit risk - continued 2.5 Credit quality of the Bank’s loans and advances to customers - continued The following table sets out information about the Bank’s ECL charge for the year by territory, as follows: \| Country \| (Reversal) / increase of ECL allowances on loans and advances €'000 \| Write-offs €'000 \| (Reversal) / increase of ECL allowances on Off-balance sheet items €'000 \| Total P&L for the year €'000 \| \|------------------\|---------------------------------------------------------------------\|-----------------\|--------------------------------------------------------------------------\|-------------------------------\| \| Poland \| 1,435 \| 13,257 \| - \| 14,692 \| \| Slovakia \| (111) \| 30 \| - \| (81) \| \| Estonia \| 422 \| 814 \| - \| 1,236 \| \| Latvia \| 869 \| 6,085 \| - \| 6,954 \| \| Czech Republic \| (1,615) \| 5,122 \| - \| 3,507 \| \| Germany \| 623 \| 2,846 \| - \| 3,469 \| \| Bulgaria \| 2,503 \| 149 \| 447 \| 3,099 \| \| Sweden \| 255 \| 5,486 \| - \| 5,741 \| \| France \| (235) \| 439 \| - \| 204 \| \| Norway \| (781) \| 4,548 \| - \| 3,767 \| \| Spain \| 6,416 \| 920 \| - \| 7,336 \| \| Denmark \| 3,875 \| (3,737) \| - \| 138 \| \| Finland \| 331 \| - \| - \| 331 \| \| Total \| 13,987 \| 35,959 \| 447 \| 50,393 \| 2. Credit risk - continued 2.5 Credit quality of the Bank’s loans and advances to customers - continued Allowances for impairment - continued The collective impairment assessment is carried out on retail exposures arising from the provision of micro-lending activities carried out in specific jurisdictions. Use of collateral With respect to loans and advances originating from the Bank’s lending activities in a particular country, which loans comprise approximately 2.88% of the Bank’s loan portfolio as at 31 December 2019, the Bank is the holder of financial guarantee contracts issued by other parties. These financial guarantee contracts require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payments when due. Since a financial guarantee contract represents a guarantee on an individual loan entered into with the loan contract and is essentially a pre-condition for granting the respective loan, the guarantee effectively forms part of the terms of the loan. Impairment charges are calculated on such loans in accordance with the Bank’s accounting policy, but any impairment charges are reflected net of the financial guarantee reimbursement. This reimbursement gives rise to the recognition of a receivable from the issuer of the financial guarantee contract. Write-off policy The Bank writes off loans and advances to customers when it determines that these are uncollectible and it has exhausted all practical recovery efforts. This is generally the case when the Bank has applied debt recovery strategies for a significant period of time and has concluded there is no reasonable expectation of recovery. In those cases where it has no reasonable expectation of full or partial recovery from overdue micro-credit facilities, the Bank may opt to conduct one-off loan portfolio sales with third parties or group companies. Subsequent to the conduct of such sales, the Bank writes-off any unrecovered amounts (after taking into account expected credit losses originally reserved against the portfolio). 3. Market risk Market risk for the Bank consists of the following elements: - Exchange rate risk, which is the risk of losses on the Bank’s positions in foreign currency because of changes in exchange rates; and - Interest rate risk, which is the risk of losses because of changes in interest rates. 3.1 Currency risk The Bank takes on exposure to the effects of fluctuations in the prevailing foreign currency exchange rates on its financial position and cash flows. Foreign exchange risk is the risk to earnings and value caused by a change in foreign exchange rates. Foreign exchange risk arises when financial assets or liabilities are denominated in currencies that are different from the Bank’s functional currency (euro), principally in Polish Zloty, Czech Koruna, Swedish Krona, Norwegian Krona, Bulgarian Lev and Croatia Kuna. However, the Bank is not in substance exposed to fluctuations in exchange rates with respect to the Bulgarian Lev as this currency is pegged to the euro. The Bank manages its currency risk on an ongoing basis by ensuring that foreign currency liabilities are utilised to fund assets denominated in the same foreign currency thereby matching asset and liability positions as much as is practicable. In relation to the resultant asset and liability foreign currency position mismatching, the Bank has entered into an agreement with a group company to provide cover to the Bank from realised and unrealised exchange differences. The Bank’s exposures to Polish Zloty, Czech Koruna, Swedish Krona, Norwegian Krona and Croatia Kuna arise from its lending and credit related activities in Poland, Czech Republic, Sweden, Norway and Croatia respectively, as the loans and other credit related instruments are denominated in that currency. The Bank’s overall objective is to fund the activities in these countries in the same local currency. The Bank has a funding arrangement with a third party corporate with respect to borrowings in a specific currency to fund the lending activities in a particular country. As previously explained, the Bank is party to a Foreign Exchange Risk Agreement with a group company, where the latter provides cover to the Bank in respect of realised and unrealised foreign exchange differences. Any realised and unrealised gains or losses attributable to foreign exchange fluctuations registered by the Bank are allotted on to the group entity at the end of each month, in line with the terms of this agreement. 3. Market risk - continued 3.1 Currency risk - continued The Bank’s financial assets and liabilities at the end of the reporting period are analysed into the respective currencies in the following table: \| As at 31 December \| Total €'000 \| EUR €'000 \| PLN €'000 \| SEK €'000 \| CZK €'000 \| BGN €'000 \| NOK €'000 \| DKK €'000 \| GBP €'000 \| HRK €'000 \| Other €'000 \| \|-------------------\|-------------\|------------\|-----------\|-----------\|-----------\|-----------\|-----------\|-----------\|-----------\|-----------\|-------------\| \| Financial assets \| \| \| \| \| \| \| \| \| \| \| \| \| Balances with Central \| 109,943 \| 109,943 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Loans and advances to \| 22,672 \| 1,766 \| 4,986 \| 3,026 \| 10,285 \| 239 \| 4,813 \| 359 \| 318 \| (3,420) \| 300 \| \| Loans and advances to customers \| 199,376 \| 72,700 \| 28,558 \| 42,195 \| 18,557 \| 1,785 \| 5,918 \| 21,275 \| - \| 8,388 \| - \| \| Loans and advances to group companies \| 25,145 \| 25,145 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Deferred tax assets \| 4,168 \| 4,168 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Other assets \| 16,813 \| 20,201 \| (2,046) \| 1,928 \| 1,361 \| 94 \| 1,115 \| - \| - \| (5,845) \| 5 \| \| Total financial assets \| 378,117 \| 233,923 \| 31,498 \| 47,149 \| 30,203 \| 2,118 \| 11,846 \| 21,634 \| 318 \| (877) \| 305 \| \| Financial liabilities \| \| \| \| \| \| \| \| \| \| \| \| \| Amounts owed to \| 241,114 \| 241,114 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Debt securities in issue \| 40,083 \| 40,083 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Lease liability \| 3,237 \| 3,237 \| - \| - \| - \| - \| - \| - \| - \| - \| - \| \| Other liabilities \| 31,456 \| 7,863 \| 1,046 \| 802 \| 677 \| 702 \| (415) \| 20,218 \| (350) \| 550 \| 363 \| \| Total financial liabilities \| 315,890 \| 292,297 \| 1,046 \| 802 \| 677 \| 702 \| (415) \| 20,218 \| (350) \| 550 \| 363 \| \| Net currency exposure in financial assets/(liabilities) \| \| \| \| \| \| \| \| \| \| \| \| \| 62,227 \| (58,374) \| 30,452 \| 46,347 \| 29,526 \| 1,416 \| 12,261 \| 1,416 \| 668 \| (1,427) \| (58) \| \| Commitments \| \| \| \| \| \| \| \| \| \| \| \| \| 5,280 \| - \| - \| - \| - \| 5,280 \| - \| - \| - \| - \| - \| 3. Market risk - continued 3.1 Currency risk - continued Under the scenario that the euro appreciates by 5% against all relevant currencies, the effect would be a decrease of €6,033,000 in the carrying amount of the net financial assets with the adverse impact recognised in profit or loss. Should the euro depreciate against all relevant currencies by 5%, the effect would be a gain of 6,033,000 in the carrying amount of the net financial assets and the favourable impact would be recognised in profit or loss. The Bank’s Treasury function, under the Finance function, is responsible for the effective day-to-day management of foreign exchange risk, ensuring exposures to foreign currencies are maintained within the limits set by the Bank’s Board. The Board sets these limits on the level of exposure by currency and in aggregate for both overnight and intra-day positions, which are actively monitored and reported on a regular basis. The Bank’s risk oversight function provides oversight with respect to the foreign exchange risk management process, by ensuring its design is appropriate and functioning properly. The ALCO function actively monitors the Bank’s net exposures to foreign currencies by currency, by analysing the information on financial instruments on the basis of that reflected in the tables above and by performing sensitivity analysis, given the potential significance of such risk to the financial performance of the Bank. Under the terms of the Bank’s arrangement with the group company, referred to above, the group company has committed to provide cover to the Bank from any realised and unrealised gains or losses arising on foreign currency fluctuations as a result of the Bank’s lending activities, in certain territories, denominated in specific foreign currencies taking cognisance of the funding obtained by the Bank in those currencies. During the year, the Bank incurred net foreign exchange losses amounting to €508,000, which were borne by the group company. 3. Market risk - continued 3.2 Interest rate risk Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Fair value interest rate risk is the risk that the value of a financial instrument will fluctuate because of changes in market interest rates. The Bank’s exposures to interest rate risk as at 31 December are analysed below: \| At 31 December 2019 \| Floating rates €’000 \| Fixed rates €’000 \| Non-interest bearing €’000 \| Total €’000 \| \|---------------------\|----------------------\|------------------\|---------------------------\|-------------\| \| Financial assets: \| \| \| \| \| \| Balances with Central Banks \| 107,442 \| - \| 2,501 \| 109,943 \| \| Loans and advances to banks \| - \| 1,291 \| 21,381 \| 22,672 \| \| Loans and advances to customers \| - \| 199,376 \| - \| 199,376 \| \| Loans and advances to group companies \| - \| 25,145 \| - \| 25,145 \| \| 107,442 \| 225,812 \| 23,882 \| \| 357,136 \| \| Amounts owed to customers \| (161,146) \| (72,548) \| (7,420) \| (241,114) \| \| Debt securities in issue \| (39,947) \| - \| (136) \| (40,083) \| \| Lease liability \| - \| (3,237) \| - \| (3,237) \| \| (201,093) \| (75,785) \| (7,556) \| \| (284,434) \| \| Net exposure \| (93,651) \| 150,027 \| 16,326 \| 72,702 \| The Bank’s ALCO function is responsible for the management of interest rate risk and for actively monitoring the interest rate risk measures used by the Bank, by reporting on a regular basis to the Board. Responsibility for day-to-day interest rate risk management is allocated to the Treasury function, under the responsibility of the Finance function. The Bank’s risk oversight function provides oversight with respect to the interest rate risk management process, by ensuring its design is appropriate and functioning properly. 3. Market risk - continued 3.2 Interest rate risk - continued Financial instruments issued at fixed rates potentially expose the Bank to fair value interest rate risk. However, the Bank’s loans and advances to customers and other financial instruments which are subject to fixed interest rates are measured at amortised cost and are therefore not subject to fair value interest rate risk. Also the Bank’s loan portfolio consists of micro-loans and other short-term credit products. Accordingly the short-term nature of these assets reduces by a significant extent the Bank’s exposure to fair value interest rate risk, which is not distinctly measured by the Bank. As reflected above, the Bank is exposed to cash flow interest rate risk at 31 December 2019 in respect of certain financial assets and liabilities which are subject to floating interest rates. Cash flow interest rate risk is measured and monitored by reference to a sensitivity analysis in respect of interest rate changes in relation to the Bank’s net floating rate assets or liabilities. Management considers the potential impact on profit or loss of a defined interest rate shift that is reasonably possible at the reporting date. However, in substance exposure to cash flow interest rate risk is not deemed to be significant by management since the main floating rate assets and liabilities are considered to be of a short-term nature. At the end of the reporting period, if interest rates had increased/decreased by 100 basis points (assuming a parallel shift of 100 basis points in yields) with all other variables held constant, the pre-tax result for the year would change by the following amounts determined by applying the shift to the net variable interest exposure of the Bank at the end of the reporting period: \| \| 2019 €'000 \| \|------------------\|------------\| \| (+) 100 bp \| (876) \| \| (-) 100 bp \| 876 \| The table below further analyses the Bank’s exposures to interest rate risk. It includes the financial instruments at carrying amounts, categorised by re-pricing dates, taking cognisance of the instruments’ interest rate or maturity terms. For interest bearing assets and liabilities which are subject to fixed interest rates, the re-pricing periods are equivalent to the remaining period to maturity. 3. Market risk - continued 3.2 Interest rate risk – continued \| \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| Total €'000 \| \|--------------------------------\|---------------------------\|---------------------------------------------\|--------------------------\|-------------\| \| Financial assets \| \| \| \| \| \| Balances with Central Banks \| 80,084 \| - \| 29,859 \| 109,943 \| \| Loans and advances to banks \| 22,672 \| - \| - \| 22,672 \| \| Loans and advances to customers\| 99,770 \| 91,215 \| 8,391 \| 199,376 \| \| Loans and advances to group companies \| - \| 25,145 \| - \| 25,145 \| \| Total \| 202,526 \| 116,360 \| 38,250 \| 357,136 \| \| \| \| \| \| \| \| Financial liabilities \| \| \| \| \| \| Amounts owed to customers \| (215,085) \| (26,029) \| - \| (241,114) \| \| Debt securities in issue \| (40,083) \| - \| - \| (40,083) \| \| Lease Liability \| (500) \| (474) \| (2,263) \| (3,237) \| \| Total \| (255,668) \| (26,503) \| (2,263) \| (284,434) \| \| \| \| \| \| \| \| Interest rate gap \| (53,142) \| 89,857 \| 35,987 \| \| \| Cumulative gap \| (53,142) \| 36,715 \| 72,702 \| \| 4. Liquidity risk Liquidity risk is defined as the risk of losses due to: - the Bank’s funding costs increasing disproportionately; - lack of funding preventing the Bank from establishing new business; and - lack of funding that will ultimately prevent the Bank from meeting its obligations. Liquidity risk may result from an inability to sell a financial asset quickly at close to its fair value. The objective of the Bank’s liquidity and funding management is to ensure that all foreseeable funding commitments and funding withdrawals can be met when due. The Bank manages this risk by maintaining a strong base of shareholders’ capital. The Bank manages its asset base with liquidity in mind, and monitors future cash flows and changes in available liquidity on a regular basis. The Bank’s liquidity management process, which is the responsibility of the Treasury function within the Bank’s Finance function, includes: - management of day to day funding through monitoring future cash flows attributable to financial liabilities to ensure that requirements can be met. This includes plans for replenishment of funding upon maturity. The Bank also intends to maintain a presence in money markets to enable this to happen; - monitoring liquidity ratios against internal and regulatory requirements; - placing its liquid assets as short-term deposits with other banks and financial institutions taking cognisance of the level outflows emanating from the Bank’s financial liabilities; and - ensuring that the level of the Bank’s liquid financial assets exceeds with a comfortable margin the expected cash outflows from the Bank’s financial liabilities over a specified time horizon. Management ensures that it maintains a prudent measure of anticipated total net cash outflows in high quality liquid assets for the purposes of securing a healthy liquidity margin taking cognisance of the nature of its financial liabilities. Moreover, sources of liquidity are regularly reviewed by the Treasury function to maintain diversification. Monitoring takes the form of cash flow projections for the next day, week and month respectively, as these are key periods for liquidity management. The Bank’s ALCO function ensures that reporting to the Board of measures of liquidity risk and the Bank’s ratios compared to prescribed internal limits is effected on a regular basis. The Bank’s risk oversight function provides oversight with respect to the liquidity risk management process, by ensuring its design is appropriate and functioning properly. The following table discloses financial assets and liabilities at the end of the reporting period by remaining period to maturity. 4. Liquidity risk - continued \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| No maturity date €'000 \| Total €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|------------------------\|-------------\| \| Financial assets \| \| \| \| \| \| Balances with Central Banks \| 80,084 \| - \| - \| 29,859 \| 109,943 \| \| Loans and advances to banks \| 22,672 \| - \| - \| - \| 22,672 \| \| Loans and advances to customers \| 99,770 \| 91,215 \| 8,391 \| - \| 199,376 \| \| Loans and advances to group companies \| - \| 25,145 \| - \| - \| 25,145 \| \| Other assets \| 16,580 \| - \| - \| - \| 16,580 \| \| Total \| 219,106 \| 116,360 \| 8,391 \| 29,859 \| 373,716 \| \| Financial liabilities \| \| \| \| \| \| Amounts owed to customers \| (215,085) \| (26,029) \| - \| - \| (241,114) \| \| Debt securities in issue \| (40,083) \| - \| - \| - \| (40,083) \| \| Lease Liability \| (500) \| (474) \| (2,263) \| - \| (3,237) \| \| Other liabilities \| (31,456) \| - \| - \| - \| (31,456) \| \| Total \| (287,124) \| (26,503) \| (2,263) \| - \| (315,890) \| Maturity gap: (68,018) 89,857 6,128 Cumulative gap: (68,018) 21,839 27,967 As at 31 December 2019, the Bank’s pool of liquid assets consists of balances with banks. The Bank’s financial liabilities comprise predominantly amounts owed to customers, debt securities in issue and other funding arrangements. The Bank’s objective is to maintain a comfortable level of liquid assets by reference to outflows expected in relation to deposits, debt securities in issue and other liabilities. Analysis by residual maturity The table below analyses the Bank’s principal financial liabilities into relevant maturity groupings based on the remaining period at the end of the reporting period to the contractual maturity date. The amounts disclosed in the tables are the contractual undiscounted cash flows which the Bank will monitor through its liquidity management process. 4. Liquidity risk - continued Analysis by residual maturity - continued \| Within three months €'000 \| Within one year but over three months €'000 \| More than one year €'000 \| Total €'000 \| Carrying amount €'000 \| \|---------------------------\|---------------------------------------------\|--------------------------\|-------------\|-----------------------\| \| Amounts owed to customers 215,425 \| 26,191 \| - \| 241,616 \| 241,114 \| \| Debt securities in issue 41,423 \| - \| - \| 41,423 \| 40,083 \| \| Lease Liability 537 \| 567 \| 2,366 \| 3,470 \| 3,237 \| \| Other liabilities 31,456 \| - \| - \| 31,456 \| 31,456 \| \| 288,841 \| 26,758 \| 2,366 \| 317,965 \| 315,890 \| 5. Operational risk Operational risk is the risk of direct or indirect losses arising from a variety of causes associated with the Bank’s processes such as: - deficient or erroneous internal procedures; - human or system errors; - external events, including legal events; - internal and external fraud; - employment practices and workplace safety; - clients, products and business practices; - damage to physical assets; - business disruption and system failures; and - execution, delivery and process management. Operational risks are non-financial risks and are often associated with specific and one-off events, such as failure to observe business or working procedures, defects or breakdowns of the technical infrastructure, criminal acts, fire and storm damage or litigation. The Bank’s objective is to manage operational risk so as to balance the avoidance of financial losses and damage to the Bank’s reputation with overall cost effectiveness and to avoid control procedures that restrict initiative and creativity while maintaining risk-taking within a tolerable limit. The Bank’s Board of Directors is primarily responsible for the development and implementation of policies and procedures to ensure that operational risks are managed effectively. The Bank’s management of operational risk relies on a framework of policies and procedures implemented across the Bank’s operational functions through transaction processing and business execution. The implementation of these policies and procedures is overseen by the Bank’s risk oversight function. The primary responsibility for the development and implementation of control activities to address operational risk is assigned to senior management. Regular reporting of operational risk events to the Board of Directors is carried out when required. Operational risks are measured by both quantitative and qualitative methods consisting of both ex-post and ex-ante consideration of events and risks, coupled with an early warning system. 5. Operational risk - continued The Bank currently uses the Basic Indicator Approach to assess the operational risk capital requirements and accordingly allocates 15% of average gross income for a three year period in accordance with regulatory requirements. The operational risk regulatory capital requirement as at 31 December 2019 amounted to €188,600. 6. Asset encumbrance The disclosure on asset encumbrance is a requirement introduced in Banking Rule 07 transposing the provisions of the EBA Guidelines on Disclosure of Encumbered and Unencumbered Assets (EBA/GL/2014/03). The objective of this disclosure is to facilitate an understanding of available and unrestricted assets that could be used to support potential future funding and collateral needs. An asset is defined as encumbered if it has been pledged as collateral against an existing liability, and as a result is no longer available to the Bank to secure funding, satisfy collateral needs or be sold to reduce the funding requirement. The disclosure is not designed to identify assets which would be available to meet the claims of creditors or to predict assets that would be available to creditors in the event of a resolution or bankruptcy. In accordance with the EBA ‘Guidelines on disclosure of encumbered and unencumbered assets’, the amounts disclosed in the table below represent median values, being the rolling quarterly amounts over the previous 12 months. \| Carrying amount of encumbered assets €'000 \| Fair value of encumbered assets €'000 \| Carrying amount of unencumbered assets €'000 \| Fair value of unencumbered assets €'000 \| \|------------------------------------------\|--------------------------------------\|---------------------------------------------\|----------------------------------------\| \| At 31 December 2019 \| \| \| \| \| Assets of the reporting institution \| 29,859 \| - \| 355,007 \| \| Loans on demand \| 29,859 \| - \| 102,995 \| \| Loans and advances to customers \| - \| - \| 224,518 \| \| Other assets \| - \| - \| 27,494 \| The Bank does not encumber any of the collateral received, if applicable. Moreover, as at 31 December 2019, the Bank did not have any outstanding liabilities associated with encumbered assets and collateral received. The Bank only undertakes encumbrance by pledging an amount of its Balances with the Central Bank of Malta in favour of the Depositor Compensation Scheme in line with the Contingency Contributions requirements. 7. Capital management As a licensed credit institution the Bank must comply with the capital adequacy requirements under the relevant banking laws and regulations. Local regulatory requirements with respect to capital adequacy are based on the EU capital requirements rules. Accordingly, the Bank’s capital management process is based on the regulatory requirements established within the CRR and by local regulatory requirements, which are modelled on the requisites of the CRD. The prudent and effective management of capital levels remains one of the Bank’s key objectives and priorities, particularly by reference to risk appetite as well as business development. The Bank must ensure at all times that it has sufficient capital to comply with the applicable regulatory capital requirements. Capital management is primarily carried out through the Bank’s capital planning process which determines the optimal amount and mix of capital that should be maintained by the Bank, subject to regulatory limits. The Bank’s Executive Committee is primarily responsible for the Bank’s capital risk management process. Capital adequacy ratios together with the level and quality of own funds are reported on a regular basis to the Board of Directors by the Finance function. Own funds The level of Own funds represents the Bank’s available capital and reserves for the purposes of assessing capital adequacy from a regulatory perspective. The total capital ratio is a measure of the long-term financial strength of a bank, usually expressed as a ratio of its own funds or capital to the measure of the Bank’s risk-weighted assets. The Bank has processes to ensure that the minimum regulatory requirements in relation to own funds are met at all times, through the assessment of its capital resources and requirements. During the financial period ended 31 December 2019, the Bank has complied with all the externally imposed capital requirements to which it was subject. In December 2013, the European Banking Authority (‘EBA’) issued its Implementing Technical Standards (‘ITS’) on own funds disclosures. The disclosure requirements of these technical standards have been integrated within the Bank’s disclosures set out below. For regulatory purposes, the Bank’s capital base comprises solely Common Equity Tier 1 (‘CET1’) capital, made up of ordinary share capital, retained earnings, Reserve for General Banking risks and Reserve for Excessive NPLs. 7. Capital management - continued Own funds - continued (a) Share capital The Bank’s share capital as at 31 December 2019 is as follows: \| Authorised and Issued share capital \| 2019 Number of shares \| 2019 €’000 \| \|------------------------------------\|-----------------------\|------------\| \| Ordinary shares of €1 each \| 10,000 \| 10,000 \| The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Bank. All shares rank equally with regards to the Bank’s residual assets. (b) Retained earnings The retained earnings represent earnings not paid out as dividends. Retained earnings form part of Own funds only if those profits have been verified by the Bank’s independent external auditor. The Bank has demonstrated to the satisfaction of the competent authority that any foreseeable charge or dividend has been deducted from the amount of those profits. (c) Reserve for General Banking Risks The Bank is required to allocate funds to this reserve in accordance with the revised Banking Rule 09: Measures Addressing Credit Risks Arising from the Assessment of the Quality of Asset Portfolios of Credit Institutions authorised under the Maltese Banking Act, 1994. The Reserve for General Banking Risks refers to the amount allocated by the Bank from its retained earnings to a non-distributable reserve against potential risks linked to the Bank’s non-performing loans and advances. In line with the requirements under Banking Rule BR/09, during 2019 the Bank increased the reserve by an amount of €298,000 (2018: €100,000), taking cognisance of the level of non-performing assets within the Bank’s loan portfolio as at 31 December 2019. At the reporting date, the balance of the reserve in this respect amounted to €1,219,000 (2018: €921,000). (d) Excessive Non-Performing Loans The Bank also falls within the scope of paragraphs 45-53 of Banking Rule BR/09 which establishes a framework for the deliberate and sustainable reduction of NPLs in banks’ balance sheets in line with the European Central Bank’s Guidance to Banks on Non-performing Loans of March 2017. In terms of BR/09, credit institutions with a two-year average NPL ratio exceeding 6% are to submit a multi-year NPL Reduction Plan targeting the decrease in these exposures to the set target, as required by paragraph 46 of BR/09. Ferratum Bank’s two-year average NPL ratio as at 31 December 2016 exceeded the 6% threshold. Accordingly, it prepared and submitted an NPL Reduction Plan in line with the requirements of BR/09 in May 2017. Moreover, institutions that deviate from any phase of the NPL Reduction Plan are required to accumulate a Reserve for Excessive NPLs in line with the requirements of Paragraphs 54–60 of BR/09. In this respect, the Bank has allocated a Reserve for Excessive NPLs amounting to €620,000 as at 31 December 2019. 7. Capital management – continued Own funds - continued (d) Excessive Non-Performing Loans Moreover, the Bank is required to hold a Reserve required to accumulate a Reserve for Excessive NPLs in line with the requirements of Paragraphs 54-60 of BR/09. In this respect, the Bank has allocated a Reserve for Excessive NPLs amounting to €620,000 (2018: €555,000). Notwithstanding the requirements to accumulate this reserve, the MFSA reserves the right to require the Bank to draw up a new reduction plan. \| As at 31 December 2019 \| €'000 \| \|------------------------\|-------\| \| Common Equity Tier 1 (CET1) capital \| \| Common Equity Tier 1 (CET1) capital: instruments and reserves \| \| Capital instruments and the related share premium accounts \| 10,000 \| \| Capital contribution reserve \| 39,500 \| \| Reserve for General Banking Risks \| 1,219 \| \| Reserve for Excessive NPLs \| 620 \| \| Retained earnings \| 15,027 \| \| CET1 capital before regulatory adjustments \| 66,366 \| \| Common Equity Tier 1 (CET1) capital: regulatory adjustments \| \| Intangible assets & Goodwill \| (1,881) \| \| Deferred tax assets \| (4,168) \| \| Payment Commitments \| (1,568) \| \| IFRS 9 Transitional Adjustments \| 6,580 \| \| Total regulatory adjustments to CET1 \| (1,037) \| \| CET1 capital \| 65,329 \| \| Total capital \| 65,329 \| \| Total risk weighted assets \| 401,102 \| Capital ratios \| Ratio \| Percentage \| \|-------\|------------\| \| CET1 capital ratio \| 16.29% \| \| Tier 1 capital ratio \| 16.29% \| \| Total capital ratio \| 16.29% \| Institution specific CET 1 requirement: \| Requirement \| Percentage \| \|-------------\|------------\| \| of which: Common equity Tier 1 \| 4.50% \| \| of which: capital conservation buffer \| 2.50% \| \| of which: countercyclical buffer \| 0.65% \| Common equity tier 1 available to meet buffers \| 8.287% \| 7. Capital management - continued Capital requirements The Bank’s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. The impact of the level of capital on shareholders’ return is also recognised and the Bank recognises the need to maintain a balance between the higher returns that might be possible with greater gearing and the advantages and security afforded by a sound capital position. The allocation of capital between specific operations and activities is to a large extent driven by optimisation of the return achieved on the capital allocated. The amount of capital allocated to each operation or activity is based primarily upon the regulatory capital, but in some cases the regulatory requirements do not reflect differing risk profiles, subject to the overall level of capital to support a particular operation or activity not falling below the minimum required for regulatory purposes. The process of allocating capital to specific operations and activities is undertaken independently of those responsible for the operation. Although maximisation of the return on risk-adjusted capital is the principal basis used in determining how capital is allocated within the Bank to particular operations or activities, it is not the sole basis used for decision making. Account is also taken of synergies with other operations and activities, the availability of management and other resources, and the fit of the activity with the Bank’s long-term strategic objectives. The Bank’s policies in respect of capital management and allocation are reviewed regularly by the Board of Directors. The minimum capital requirements are calculated for credit, market and operational risks. The Bank utilises the Standardised Approach for credit risk and the Basic Indicator Approach for operational risk in order to calculate the Pillar 1 minimum capital requirements. For credit risk, under the standardised approach, risk weights are determined according to credit ratings provided by internationally recognised credit agencies such as Fitch or their equivalents and by using the applicable regulatory risk weights for unrated exposures. The Basic Indicator Approach requires that the Bank allocates capital for operational risk by taking 15% of the average gross income for a three year period. As required by the CRR, the minimum level of the Capital Requirements Ratio stands at 8%. The Bank has fully implemented the CRD IV capital requirements with effect from January 2019. In fact, the CRR will require two additional buffers, known as the ‘capital conservation buffer’ and the ‘countercyclical buffer’. With respect to the former, the Bank will be required to maintain a capital conservation buffer of 2.5%, made up of CET1 capital, on the risk weighted exposures of the Bank as from 1 January 2019. This buffer will be phased in over the period from 1 January 2016 to 31 December 2018. Additionally, since the Bank advances loans to borrowers in different geographical regions, it may be required to maintain a ‘countercyclical buffer’. This is expected to be set in the range of 0 – 2.5%, whereby the rate shall consist of the weighted average of the ‘countercyclical buffer’ rates that apply in the jurisdiction where the relevant exposures are located. 7. Capital management - continued Capital requirements - continued The tables below provide the geographical distribution of the Bank’s credit exposure relevant to the calculation of the institution-specific countercyclical buffer rate and the amount of institution-specific countercyclical capital buffer. \| Country \| Exposure value for SA €’000 \| Of which: general credit exposures €’000 \| Total €’000 \| Own funds requirement weights % \| Countercyclical capital buffer rate % \| \|---------------\|-----------------------------\|------------------------------------------\|-------------\|---------------------------------\|--------------------------------------\| \| Poland \| 29,520 \| 1,380 \| 1,380 \| 0.09 \| 0.00% \| \| Czech Republic\| 20,487 \| 1,084 \| 1,084 \| 0.07 \| 1.75% \| \| Sweden \| 45,947 \| 2,815 \| 2,815 \| 0.18 \| 2.50% \| \| Slovakia \| -2,838 \| -228 \| -228 \| -0.01 \| 1.50% \| \| Latvia \| 33,999 \| 2,093 \| 2,093 \| 0.13 \| 0.00% \| \| Finland \| 43,440 \| 3,227 \| 3,227 \| 0.20 \| 0.00% \| \| Bulgaria \| 8,159 \| 479 \| 479 \| 0.03 \| 0.50% \| \| Estonia \| 15,161 \| 903 \| 903 \| 0.06 \| 0.00% \| \| Germany \| 9,955 \| 577 \| 577 \| 0.04 \| 0.00% \| \| France \| 4,305 \| 343 \| 343 \| 0.02 \| 0.25% \| \| Norway \| 7,365 \| 464 \| 464 \| 0.03 \| 2.50% \| \| Spain \| 12,228 \| 729 \| 729 \| 0.05 \| 0.00% \| \| Croatia \| 14,918 \| 986 \| 986 \| 0.06 \| 0.00% \| \| Malta \| 106,822 \| 825 \| 825 \| 0.05 \| 0.00% \| \| Austria \| 0 \| 0 \| 0 \| 0.00 \| 0.00% \| \| Lithuania \| 17,138 \| 117 \| 117 \| 0.01 \| 1.00% \| \| United Kingdom\| 146 \| 12 \| 12 \| 0.00 \| 1.00% \| \| Italy \| 419 \| 7 \| 7 \| 0.00 \| 0.00% \| \| Denmark \| 21,275 \| 0 \| 0 \| 0.00 \| 1.00% \| \| Total \| 388,446 \| 15,813 \| 15,813 \| \| \| Amount of institution-specific countercyclical capital buffer 2019 Total risk amount €401,102 Institution-specific countercyclical buffer rate 0.65% Institution-specific countercyclical buffer requirement 2,607 7. Capital management - continued Capital requirements - continued The Bank’s capital requirements and total capital ratio computation are as follows: \| At 31 December 2019 \| Exposure value €’000 \| Risk weighted assets €’000 \| Capital required €’000 \| \|---------------------\|----------------------\|---------------------------\|------------------------\| \| Central government or central banks \| 109,943 \| - \| - \| \| Institutions \| 16,642 \| 3,454 \| 276 \| \| Corporates \| 6,030 \| 6,030 \| 482 \| \| Retail \| 211,251 \| 158,438 \| 12,675 \| \| Other items \| 44,580 \| 44,580 \| 3,566 \| \| Credit risk \| 388,446 \| 212,502 \| 17,000 \| \| Operational risk \| \| 188,600 \| 15,088 \| \| Total capital required \| \| 401,102 \| 32,088 \| \| Own funds \| \| \| \| \| Common Equity Tier 1 capital \| \| \| 65,329 \| \| Total own funds \| \| \| 65,329 \| \| Total capital ratio \| \| \| 16.29% \| 7. Capital management - continued Capital requirements - continued In line with Section 2 of the EBA “Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards transitional arrangements for mitigating the impact of the introduction of IFRS 9 on own funds”, the following table is a comparison of the institutions’ own funds, Common Equity Tier 1 capital, Tier 1 capital, risk-weighted assets, Common Equity Tier 1 capital ratio, Tier 1 capital ratio, total capital ratio and leverage ratio with and without the application of transitional arrangements for IFRS 9 or analogous ECLs. IFRS 9-FL: Comparison of institutions’ own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs. Comparison of institutions’ own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs: \| Available capital \| 2019 \| \|-------------------\|------\| \| Common Equity Tier 1 capital \| €65,329 \| \| Common Equity Tier 1 capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| €58,749 \| \| Tier 1 Capital \| €65,329 \| \| Tier 1 Capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| €58,749 \| \| Total Capital \| €65,329 \| \| Total Capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| €58,749 \| \| Risk-weighted assets \| 2019 \| \|---------------------\|------\| \| Total risk-weighted assets \| €401,102 \| \| Total risk-weighted assets as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| €396,167 \| \| Capital Ratios \| 2019 \| \|---------------\|------\| \| Common Equity Tier 1 (as a percentage of risk exposure amount) \| 16.29% \| \| Common Equity Tier 1 (as a percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| 14.83% \| \| Tier 1 \| 16.29% \| \| Tier 1 as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| 14.83% \| \| Total Capital \| 16.29% \| \| Total Capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| 14.83% \| \| Leverage Ratio \| 2019 \| \|---------------\|------\| \| Leverage Ratio total exposure measure \| €388,446 \| \| Leverage Ratio \| 16.82% \| \| Leverage Ratio as if IFRS 9 or analogous ECLs transitional arrangements had not been applied \| 15.12% \| 7. Capital management - continued Capital requirements - continued As laid down in Regulation (EU) 2017/2395, the Group has opted to apply the transitional arrangements laid down in the same regulation to mitigate the impact of the introduction of IFRS 9 on own funds. Thus, during the transitional period ending 31 December 2022, the Group will be adding back a proportion of: - the Day 1 impact as a result of the introduction of IFRS 9, being the difference between IFRS 9 expected credit losses ("ECLs") on 1 January 2018 and IAS 39 provisions determined at 31 December 2017; and - the difference in the IFRS 9 ECLs determined at reporting date and the ECLs determined on 'day 1' of the introduction of IFRS 9 (being 1 January 2018 for the Group) for Stage 1 (12-months ECLs) and Stage 2 (lifetime ECLs) assets. The factors used to adjust the above ECLs will decline across the transitional period, starting at 95% during the financial year ended 31 December 2018 to 25% in the final transitional financial year ended 31 December 2022. The above treatment is in accordance with the requirements laid down in paragraph 2 and paragraph 4 of Regulation (EU) 2017/2395. As per table above the impact of the transitional arrangement on the Bank’s capital ratio amounted to 228 bps at the reporting period under review. This was a result of an add-back in capital of €7.7 million and a reduction of €5.8 million in risk-weighted assets. Similarly, the Bank’s leverage ratio is ‘overstated’ by 269 bps in view of the transitional arrangement applied. Internal Capital Adequacy Assessment Process (ICAAP) The Bank considers the Internal Capital Adequacy Assessment Process (ICAAP) embedded in Pillar II as a tool that ensures a proper measurement of material risks and capital, and allows better capital management together with an improvement in risk management. Therefore, it facilitates a better alignment between material risks and regulatory capital in order to have better capital deployment and enhancements in the risk management and mitigation techniques adopted by the Bank. The ICAAP as required by the MFSA Banking Rule 12 is performed on an annual basis. Therefore, ICAAP is a process that the Bank utilises to ensure that: - there is adequate identification, measurement, aggregation and monitoring of the Bank’s risks; - adequate internal capital is held by the institution in relation to its risk profile; and - the Bank uses sound risk management systems with the intention to develop them further. The Board and the Executive Committee take overall responsibility for the conceptual design and technical details of the ICAAP document. Apart from the responsibility for the conceptual design, the Board discusses, approves, endorses and delivers the yearly ICAAP submission. The Bank’s independent risk oversight function is involved in the ICAAP with a view to ensure that the process reflects and takes cognisance of the Bank’s risk management activities and processes. 7. Capital management - continued Internal Capital Adequacy Assessment Process (ICAAP) - continued The ICAAP is a revolving management tool which starts with defining risk strategy, identifying, quantifying and aggregating risks, determining risk-bearing ability, allocating capital, establishing limits and leads to ongoing risk monitoring. The individual elements of the ICAAP tool are performed with varying regularity. All the activities described in the process are examined at least once a year to ensure that they are up to date, adequate and also adjusted to current underlying conditions when necessary. The process involves a quantitative assessment of individual types of risk and an assessment of the existing methods and systems for monitoring and managing risk (qualitative assessment). The risk assessment concept is used as a scoring procedure, thus providing a comprehensive overview of the risk profile of the Bank. The basis for the quantitative implementation of the ICAAP is the risk bearing capacity calculation which demonstrates that adequate capital is in place at all times to provide sufficient cover for risks that have been entered into and which also ensures such cover is available for the future. The Bank’s ICAAP is based upon a “Pillar 1 Plus” approach whereby the Pillar 1 capital requirement for credit and operational risk requirements are supplemented by the capital allocation for other material risks not fully addressed within Pillar 1. The Bank’s ICAAP contains three year projections as well as the capital plan, and the Board monitors that there are adequate capital resources to support the corporate goals contained within the plan and the associated risks. The Bank covers the Pillar 2 capital requirements through stress testing processes to forecast the Bank’s projected capital requirements and resources in a range of stress scenarios. This enables the Bank to guarantee that it can meet its minimum regulatory capital requirements in a stressed environment. 8. Remuneration policy Decision making process used for determining the remuneration policy The Remuneration Committee of the Bank determines the remuneration policy which is applicable to the Bank’s employees, as well as that applicable to ‘Identified Staff’ i.e. staff whose professional activities have a material impact on the Bank’s risk profile and which are identified in accordance with Commission Delegated Regulation 604/2014 and in compliance with the Remuneration Policy. On the basis of these criteria the Bank has determined that its Identified Staff comprise the Bank’s senior management as well as the members of the Board. Having taken into consideration the size of the Bank, the Board has considered this year that it is necessary to establish a Remuneration Committee. The Remuneration Committee has access to external consultants on remuneration matters and also calls on in-house expertise in compliance, finance, risk and HR. 8. Remuneration policy - continued Design characteristics of the remuneration system The key features of the remuneration policy are: - The Bank’s Chairman and non-executive Directors are not eligible to receive a performance incentive; - Equal compensation opportunity; - The variable component for Identified Staff will not exceed 40% of fixed compensation; - It is the Bank’s policy not to award Severance pays unless this is required by law; - Methods used to transfer the downside risks of variable remuneration to another party through hedging or certain types of insurance are disallowed; - The Bank is allowed to claw back or malus up to 100% of the total variable remuneration paid to an identified staff when any of set criteria met; and - Ex-post risk adjustments cannot lead to the payment of a higher variable remuneration than previously agreed upon. Linking Pay to Performance The Board of Directors considers that the packages offered to senior management ensure that the Bank attracts and retains management staff that is capable of fulfilling its duties and obligations. Furthermore, it is the Bank’s policy to engage its senior management staff on the basis of indefinite contracts of employment after a period of probation, rather than on fixed term contracts. Accordingly, the applicable notice periods, after probation, are those provided for in the relevant legislation. Fixed remuneration is established according to the employee’s role, including job complexity, and local market conditions. It is influenced by the level of education, the degree of seniority and organisational responsibility, the level of expertise and skills required, the constraints and job experience and the relevant business sector and region. It may be increased following performance reviews. The variable component which is awarded in cash, and which does not exceed 40% of fixed remuneration, is structured in a manner that incentivises staff to pursue the goals and interests of the Bank and enable them to share in its success while promoting sound risk management and not inducing excessive risk-taking in line with the Bank’s risk profile. It takes into account a multi-year framework and is awarded to employees on the basis of both financial and non-financial performance. Financial performance is assessed by reference to key risk adjusted financial metrics, while non-financial performance is assessed by reference to factors including leadership, team management, team work, creativity, motivation and cooperation. Profit sharing does not feature in the Bank’s remuneration policy and individual contracts of employment of senior management do not contain provisions for termination payments and/or other payments linked to early termination other than as determined by law. Currently no pension benefits are payable by the Bank. During the current year, a restricted number of Bank officials and employees have been awarded a limited number of options to acquire shares in the Bank’s ultimate parent. This remuneration element is deemed to be insignificant in view of the infancy of the plan and the extent of its application to the Bank’s management. Total remuneration payable to Identified Staff is as detailed below: \| Fixed Remuneration \| Variable Remuneration \| \|--------------------\|-----------------------\| \| € 1,781,931 \| € 88,969 \| No severance payments were effected during the financial year under review. 9. Leverage The leverage ratio is a regulatory and supervisory tool intended to provide a transparent and non-risk based measurement of an institution to supplement the risk-based capital requirements. The leverage ratio is calculated on a three-month average of capital as a proportion of total exposures. Capital is defined as Tier 1 capital in line with article 25 of the CRR, whilst total exposure relates to the total on and off-balance sheet exposures, less deductions applied to Tier 1 capital. During 2016, the European Commission published a Proposal to amend Regulation 575/2013 (CRR), which included the introduction of a 3% leverage ratio as a binding Pillar I requirement. Although this proposal is still in draft and further discussions are expected, the Bank complies with the 3% leverage ratio based on fully-transitioned Basel III standards. The Bank manages the risk of excessive leverage through its approved risk appetite framework which sets the limits and trigger levels used to monitor this metric. The Bank’s risk appetite statement is used to formulate the degree and forms of risk that the Board deems acceptable in order to achieve its strategic business objectives. The risk appetite framework is monitored through a regulatory dashboard which is presented to the Bank’s risk function. This dashboard discloses the Bank’s actual performance, as well as, the limits and trigger levels assigned to each metric as set in the Bank’s risk appetite framework. This process ensures that any excessive risk is highlighted and assessed in a timely manner and is mitigated appropriately. Additionally, the Bank’s leverage position is monitored throughout the year and actively managed in the Bank’s Asset Liability Management Committee. The following is the Bank’s leverage ratio, determined in accordance with the requirements stipulated by the Implementing Regulation EU 2016/200. \| 2019 €'000 \| \| \|------------\|-------\| \| Tier 1 capital \| 65,329 \| \| Total exposure measure for the purposes of the leverage ratio \| 388,446 \| \| Leverage ratio \| 16.82% \| The total exposure measure for the purposes of the leverage ratio has been determined as follows: \| 2019 €'000 \| \| \|------------\|-------\| \| On-balance sheet exposures (excluding derivatives and SFTs) \| \| \| On-balance sheet items (excluding derivatives and SFTs) \| 390,783 \| \| Asset amounts deducted in determining Tier 1 capital \| (7,617) \| \| On-balance sheet exposures (excluding derivatives and SFTs) \| 383,166 \| \| Off-balance sheet exposures \| \| \| Off-balance sheet exposures at gross notional amount \| 5,280 \| \| Adjustments for conversion to credit equivalent amounts \| - \| \| Off-balance sheet exposures \| 5,280 \| 9. Leverage - continued The following table provides a reconciliation of accounting assets and leverage ratio exposures. \| Description \| 2019 €'000 \| \|------------------------------------------------------------------------------\|-------------\| \| Total assets as per published financial statements \| 384,203 \| \| Adjustment for off-balance sheet items \| 5,280 \| \| Other adjustments: \| \| \| Deduction for intangible assets \| (1,881) \| \| Depositor Compensation Scheme \| (1,568) \| \| Transitional impact of IFRS 9 \| 6,580 \| \| Deduction for deferred tax assets \| (4,168) \| \| Leverage ratio exposure \| 388,446 \| The table below shows the difference on balance sheet exposures in relation to the calculation of the leverage ratio. \| Description \| 2019 €'000 \| \|------------------------------------------------------------------------------\|-------------\| \| Total on-balance sheet exposures, of which: \| 383,166 \| \| Exposures treated as sovereigns \| 109,943 \| \| Institutions \| 16,642 \| \| Corporate \| 6,030 \| \| Retail exposures \| 205,971 \| \| Other exposures \| 44,580 \| 10. Other directorships According to the 'Guide to banking supervision' issued by the European Central Bank in November 2014, a credit institution will be considered significant if any one of the following conditions is met: - the total value of its assets exceeds €30 billion or – unless the total value of its assets is below €5 billion – exceeds 20% of national GDP; - it is one of the three most significant credit institutions established in a Member State; - it is a recipient of direct assistance from the European Stability Mechanism; or - the total value of its assets exceeds €5 billion and the ratio of its cross-border assets/liabilities in more than one other participating Member State to its total assets/liabilities is above 20%. Ferratum Bank plc does not meet any of the above criteria, and therefore is currently not considered significant by banking supervisors. Accordingly, the Bank is exempt from the requirements of article 91 of CRD IV. The number of other directorships held by the members of the Bank's Board of Directors are listed in the table below: \| Director \| Position \| Number of other directorships held \| \|---------------------------------\|-----------------------------------------------\|-----------------------------------\| \| Jorma Jokela \| Non-executive director \| 6 \| \| Lea Liguus \| Non-executive director \| 2 \| \| Clemens Matthias Fritz Krause \| Non-executive director \| 1 \| \| Jussi Mekkonen \| Independent non-executive director \| - \| \| Esa Tapani Teravainen \| Independent non-executive director \| 4 \| \| Erik Ferm \| Independent non-executive director \| 4 \| \| Charles Borg \| Independent non-executive director \| 10 \| \| Victor Denaro \| Independent non-executive director \| 2 \| \| Klaus O.Schmidt \| Independent non-executive director \| - \| For the purpose of the above disclosure, the number of other directorships held within the same group are counted as a single directorship. 11. Recruitment and diversity policy The Bank is aware that a vigorous and professional approach to recruitment and selection of prospective members of the Board of Directors and management or other employees within the Bank helps it to attract and appoint those individuals having the necessary skills and attributes compatible with achieving the Bank’s overall objectives. Thus, the Bank ensures that appointments made at all levels within the Bank are based on each individual’s knowledge, skills, expertise and merit, as required by Maltese legislation and in line with policy. The Bank undertakes a rigorous selection process for all prospective members of the Board and management together with other employees, bearing in mind the key activities, tasks and skills required for the vacant position. As part of the selection process, multiple interviews are conducted, during which the individual’s knowledge, experience, skills and competency are evaluated against those of other individuals. Bearing its objectives in mind, the Bank endeavours to appoint directors with diverse skills and expertise that allow the Board to create value for shareholders by ensuring that the specific risks pursued by the Bank in micro-lending as well as risks that are intrinsic to banking business in general are appropriately managed and mitigated within the Board’s appetite. The Bank will continue to promote this diversity by recruiting the ideal individual for the vacant position, regardless of the individual’s gender, race, family, disability, sexual orientation, identity or preference.	c02cd207-97de-4a48-913e-f342ef614478	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	392,631
ZÁPIS č.3/2011 z veřejného zasedání Zastupitelstva obce Chlumčany konaného dne 12.4.2011 v 19:00 hodin MÍSTO KONÁNÍ: v sídle Obecního úřadu - Chlumčany čp. 154, PSČ 439 03 PŘITOMNÍ: Jarmila Nechanická - Starostka (JN) Vladimír Nič - Místostarosta (VN) Eva Jarošová - Zastupitel (EJ) Milan Kučera - Zastupitel (MK) Zdeněk Švarc - Zastupitel (ZŠ) Ing. Miroslav Tůma - Zastupitel (MT) NEOMLUVENÍ: Milan Zof - Zastupitel (MZ) HOSTÉ: Prezenční listina – Příloha č.0 PROGRAM: 1. Zahájení a odsouhlasení programu zasedání, volba zapisovatele a ověřovatelů zápisu 2. Schválení rozpočtu na r. 2011 a výhledu rozpočtu do roku 2015 3. Svoz ekologického odpadu 4. Vyhláška k zajištění udržování veřejné zeleně, a Jednací řád zastupitelstva obce 5. Zrušení účtu u ČSOB 6. Bezplatný převod pozemků 7. Různé 8. Diskuse, závěr Seznam příloh: Příloha č.1 Rozpočet na rok 2011 Příloha č.2 Výhled rozpočtu do roku 2015f Příloha č.3 Obecně závazná vyhláška Příloha č.4 Jednací řád zastupitelstva obce Příloha č.5 Zůstatky účtů ČSOB Příloha č.6 Nabídka pozemků p. Malíka Příloha č.7 Žádost o odprodej pozemku pan J. Rejnek Příloha č.8 Žádost o odkoupení pozemků pan V. Funk K bodu č.1 Zahájení a odsouhlasení programu zasedání, volba zapisovatele a ověřovatelů zápisu Veřejné zasedání Zastupitelstva obce Chlumčany svolala starostka obce JN. Zasedání bylo zahájeno v 19:00 hod tím, že JN přivítala přítomné a konstatovala, že zasedání zastupitelstva je usnášenischopné. Poté se JN otázala, zda má někdo poznámky nebo návrh na změnu navrženého programu zasedání. JN navrhuje jako zapisovatele zvolit Evu Jarošovou a jako ověřovatele zápisu navrhuje zvolit Milana Kučeru a Zdeňka Švarce. Diskuze: Neproběhla Hlasování: Zastupitelstvo schválilo následující usnesení hlasy všech přítomných členů. Usnesení č. 13/2011: Zastupitelstvo obce Chlumčany schvaluje program veřejného zasedání č. 1/2011, volí Evu Jarošovou zapisovatelem zasedání a volí Milana Kučeru a Zdeňka Švarce ověřovateli zápisu. K bodu č. 2 JN informovala přítomné o rozpočtu obce na rok 2011, který byl vyvěšen na úřední desce spolu s výhledem rozpočtu na rok 2011 až 2015. Vyzvala přítomné k diskusi k témto rozpočtům a jejich schválení. Viz příloha č. 1 a 2. Diskuze: neproběhla Hlasování: Zastupitelstvo schválilo následující usnesení hlasy všech přítomných členů. Usnesení č. 14/2011: Zastupitelstvo obce Chlumčany schvaluje rozpočet na rok 2011 a výhled rozpočtu na rok 2011 až 2015. K bodu č. 3 Svoz ekologického odpadu. VN informoval přítomné o obnovení svazu ekologického odpadu. Svoz bude probíhat jedenkrát za čtrnáct dní. Dny svozu jsou zveřejněny na úřední desce obce. Diskuze: neproběhla K bodu č. 4 Vyhláška k zajištění udržování veřejné zeleně a Jednací řád obce. S výše uvedenou vyhláškou byla veřejnost seznámena na úřední desce obce. JN vyzvala přítomné zastupitele ke schválení. Diskuze: neproběhla Hlasování: Zastupitelstvo schválilo následující usnesení hlasy všech přítomných členů. Usnesení č. 15/2011 Zastupitelstvo obce Chlumčany schvaluje Vyhlášku k zajištění udržování veřejné zeleně. příl. č. 3 JN seznámila přítomné s Jednacím řádem zastupitelstva obce a vyzvala přítomné k diskusi a následné k hlasování. Diskuze: neproběhla Hlasování: Zastupitelstvo schválilo následující usnesení hlasy všech přítomných členů. Usnesení č. 16/2011 Zastupitelstvo obce Chlumčany schvaluje Jednací řád zastupitelstva obce. Příl. č. 4. K bodu č.5 Zrušení účtů u ČSOB. Účty byly zřízeny v předchozích letech na dotaci Fond rozvoje bydlení. Nyní jsou účty nepotřebné. Zůstatky na účtech budou převedeny na základní účet obce. Příloha č. 5. Diskuse: Neproběhla Hlasování: Zastupitelstvo schválilo následující usnesení hlasy všech přítomných. Usnesení č.17/2011 Zastupitelstvo obce souhlasí s e zrušením účtů u ČSOB. K bodu č.6 Bezplatný převod pozemků. JN informovala o nabídce pana Malíka, který obci nabízí bezplatný převod svých pozemků. Pozemky se nacházejí na Malem Chlumu. Pozemky jsou zalesněny převážně akátem. Nejsou tam žádné Černé skládky. Pozemky jsou rezervací NATURA a nedají se jinak využít. Příloha č. 6. JN vyzívá přítomné k diskusi a následnému odsouhlasení. Diskuse: neproběhla Hlasování: Zastupitelstvo schválilo následující usnesení hlasy všech přítomných členů. Usnesení č. 18/2011: Zastupitelstvo obce Chlumčany schvaluje bezúplatný převod pozemků od p. Malika. K bodu č. 7 Různé. a.- JN informovala o průběhu jednání s ČD o vodojemu na našem pozemku. V současné době jednají ČD o prodeji vodojemu fi. LEGIOS. Z tohoto důvodu se žádost fi. Solar odkládá na další jednání zastupitelstva. b.- pan Rejnek Chlumčany č. 180 podal žádost o odkoupení pozemku za svým domem.Př.č. 7. JN informuje p. Rejnka, že v současné době OU tento pozemek prodávat nebude. c.- Dne 12.4.2011 podal pan M. Funk na OU žádost o odkoupení obecních pozemků . Vzhledem k tomu, že žádost byla podána těsně před jednáním zastupitelstva a zastupitelé s ní nebyli seznámeni, bude tato žádost řešena na přístup veřejném zastupitelstvu obce. Příloha č. 8. d.- JN informovala přítomné o výši dotací v r. 2011 pro Sokol ve výši 24 tis. Kč , Fotbalový klub ve výši 10 tis. Kč a pro invalidy ve výši 1 tis. Kč. Tyto dotace jsou začleněny do rozpočtu obce. JN vyzvala přítomné k odsouhlasení přerozdělení dotací zájmovým skupinám. Hlasování: Zastupitelstvo schválilo následující usnesení 5 hlasy. 1 hlas se zdržel hlasování. Usnesení č. 19/2011: Zastupitelstvo schvaluje výše uvedené přerozdělení dotací zájmovým skupinám pro r. 2011 K bodu č. 8 . Diskuse a.- JN informovala přítomné o předání opraveného kostela obci, které bude za 14 dnů. Obec má v úmyslu představit kostel slavnostním otevřením i veřejnosti celé obce. b.- p. Rejnek žádá o informaci, jak bude upraven prostor pod svahem za jeho domem, který obec vykácela. Odpověděl p. Kratochvíl, že dále bude provedeno zatravnění. c.- J. Konc podal dotaz, kdy bude započato s úpravou svodů vody v této části obce. Odpověděl p. Kratochvíl, je nutné nejprve provést všechny přípravné práce tj. vyznačení všech v zemi uložených inženýrských sítí. Tato jednání jsou započata. d.- pan Kučera navrhuje přijmout dalšího pracovníka do údržby dále prodat nákladní auto-sklápěčku a zakoupit traktor. Odpověď: při sestavování schváleného rozpočtu nebylo s dalším pracovníkem počítáno. Vícepráce v letních měsících lze vyřešit formou Dohody o provedení práce. Se zakoupením traktoru se zatím neuvažuje – viz rozpočet. V Chlumčanech, 12.4.2011 Jarmila Nechanická Starostka obce Eva Jarošová Zapisovatel Milan Kučera Ověřovatel Zdeněk Švarc Ověřovatel	cc807371-d77d-484e-9449-c52497ede6f2	HuggingFaceFW/finepdfs/tree/main/data/ces_Latn/train	finepdfs	ces_Latn	6,659
Liebe Weinfreunde Das Jahr 2018 nähert sich langsam seinem Ende zu. Der Monat Dezember läutet langsam die Feiertage am Ende des Jahres ein - eine Zeit der Besinnung und der Begegnung mit Familie und Freunden. Wenn Sie sich selbst, Ihren Freunden oder Familie ein schönes Weihnachtsgeschenk machen wollen, sind wir Ihnen mit einer besonderen Weinauswahl gerne "behilflich". Unsere Öffnungszeiten sind Dienstag bis Freitag: 10-17 Uhr, Samstag: 10-13Uhr oder nach Absprache! Auch zwischen den Jahren geöffnet! Flaschenweine des Monats Dezember: Im Monat Dezember "gehört es sich" von meiner Seite aus Ihnen zwei komplexe, vielschichtige Rotweine anzubieten - passend zu "winterlichen Speisen" als "Dompteur" für Fleischgerichte mit würzigaromatischen Beilagen und Soßen. Ein besonderer Roter ist für mich der GRAND CUVÉE von Château Valambelle im Haut-Languedoc. Die auf schwarzem Schiefer gewachsenen Trauben transponieren eine Fruchtdichte und Eleganz, die ein außergewöhnliches Geschmackserlebnis garantieren, vor allem beim Jahrgang 2013 (!). Die Weinberge im Faugères liegen in ähnlichen Gebirgshöhen wie die des 2.Roten, dem HERDAD DE PENALOSA Crianza aus dem Ribera del Duero in Spanien - auch hier sind fruchtbetonte und farbintensive Weine das Ergebnis. Dabei verströmt die spanische Tempranillo-Traube ebenfalls eine intensive feinwürzige Geschmacksdichte. Beide Rotweine sind perfekte Essensbegleiter. Wie auch schon in den ersten elf Monaten möchte ich mich auch im Dezember mit einem Dankeschön-Rabatt von hier 20% für Ihre Treue bedanken, die unser bundesweit renommierter Titel "Weinhändler des Jahres 2018" mit möglich gemacht hat. Hier möchte ich rechtzeitig zu den Feiertagen ALLE Schaumweine ( Crémant, Champagne, Spumante, deutscher Sekt) mit 20%-Rabatt anbieten. Vielen,vielen Dank an alle Kunden! Ein besonderes Event erwartet Sie am Freitag, den 25.Januar im Schloss Saareck in Mettlach: "Wein im Schloss" - Kulinarium "Portugal - eine der ältesten Weinbauregionen in Europa, entwickelt sich zum Weinprimus". Dieses besondere Flair in den historischen Räumlichkeiten hat bei den letzten Veranstaltungen viele Geniesser begeistert - es ist halt wie im richtigen Schloss! Anmeldung unter: 06864 811711 im Restaurant! Meine Mitarbeiter und ich wünschen Ihnen eine besinnliche Weihnachtszeit und ein neues Jahr 2019 mit viel Gesundheit und Genuß. Herzlichst Ihr Christian Löw	<urn:uuid:e77a8d03-c344-45b8-9734-304ed5ede9d4>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	2,399
Møde: Politisk styregruppe for beredskab Mødetid: 10. juni 2015 kl. 16:00 Mødested: Laksetorvet - lokale D.3.39 - Randers Sekretariat: Sekretariatet Indkaldelse Henning Jensen Nyhuus Claus Omann Jensen Claus Wistoft Nils Borring Niels Kallehave Jan Pedersen Jan Fischer Torben Jensen Referat 1. Etablering af fælleskommunalt beredskab Sagsnr: 14.00.00-A00-1-15 Resumé Beredskabsdirektøren fremlægger notat om etablering af et fælleskommunalt beredskab for Randers, Favrskov, Syddjurs og Norddjurs kommuner. Notatet drøftes i den politiske styregruppe som forløber for den efterfølgende behandling af effektiviserings-scenarierne. Sagsfremstilling Beredskabsdirektøren fremlægger notatet "Etablering af fælleskommunalt beredskab for Randers, Favrskov, Norddjurs og Syddjurs kommuner". Notatet er udarbejdet for at give et samlet overblik over muligheder og udfordringer forbundet med etableringen af et fælleskommunalt beredskab for Randers, Favrskov, Norddjurs og Syddjurs kommuner. Notatet fremlægges til drøftelse i den politiske styregruppe og vil danne udgangspunkt for de videre forberedelser. Jf. procesplanen vil der i de kommende måneder blive arbejdet med at udarbejde forslag til risikobaseret dimensionering og forslag til vedtægter/samordningsaftale for det fælleskommunale beredskab. De fire kommuners individuelle risikobaserede dimensioneringer skal først og fremmest sammenskrives til én risikobaseret dimensionering. Dette arbejde pågår pt. Dernæst skal den reviderede risikobaserede dimensionering fremsendes til udtalelse i Beredskabsstyrelsen primo september 2015 for at kunne endelig vedtages i de fire kommunalbestyrelser i november/december. Det er en forudsætning for Beredskabsstyrelsens sagsbehandling, at de fire kommuneres beredskabskommissioner i fællesskab fremsender den reviderede risikobaserede dimensionering. De elementer, der kan indgå i den risikobaserede dimensionering, skal derfor være prioriterede i den politiske styregruppe snarest muligt, hvorefter arbejdet med den risikobaserede dimensionering kan pågå i juni og juli 2015. Elementerne, som kan indgå i den risikobaserede dimensionering, behandles i et senere punkt på den politiske styregruppes møde, hvor en række konkrete scenarier for harmonisering og effektiviseringer fremlægges. Scenarierne er også kort præsenteret i vedhæftede notat., Der ønskes en drøftelse af notatet "Etablering af fælleskommunalt beredskab for Randers, Favrskov, Norddjurs og Syddjurs kommuner". På mødet fremlægges en revideret procesplan. Den administrative styregruppe indstiller til den politiske styregruppe at notatet "Etablering af fælleskommunalt beredskab" tages til efterretning Beslutning Notatet blev taget til efterretning Bilag * Notat etablering af fælles beredskab 2. Drøftelse af effektiviseringsscenarier Sagsnr: 14.00.00-A00-1-15 Resumé Der er udarbejdet et notat om mulige effektiviseringsscenarier for det kommende fælleskommunale beredskab Sagsfremstilling Der er udarbejdet en række scenarier for ændringer af * Harmonisering af ankomsttiderne * Harmonisering af afgangstiderne * Harmonisering af førsteudrykningen * Etablering af basisberedskab og klyngeberedskab * Specialmateriel i klyngeberedskabet * Indsatsledelse * Indsatsleder ved mindre uheld * Ændringer af stationer * Færre holdledere * Reduktion i antal fastansatte Scenarierne er beskrevet i vedhæftede "Notat vedrørende scenarier for effektiviseringer" og vil blive præsenteret på styregruppemødet. Der ønskes en tilkendegivelse af hvilke forslag, der skal arbejdes videre med og indarbejdes i forslag til Risikobaseret Dimensionering. Nedenfor følger en kort opsummering af effektiviseringsscenarierne og deres besparelsespotentiale: \| Scenarie \| Kort forklaring \| Effektiviseringspotentiale \| \|---\|---\|---\| \| Scenarie A Harmonisering af ankomsttider \| Harmonisering af ankomsttider. Det er vigtigt, at serviceniveauet er harmoniseret i de fire kommuner. \| Kr. 0 \| \| Scenarie B Harmonisering af afgangstider \| Afgangstiden er i dag fastsat til 5 minutter i alle kommuner bortset fra Randers by, hvor der køres med 1-minuts afgangstid for førsteudrykningen. Dækning af Randers by med 5-minutters beredskab døgnet rundt. Alternativt 5-minutters beredskab i aften og nattetimerne samt i weekender. Effektiviseringspotentialet afhænger af forhandlinger med Falck. \| Kr. 2,5 mio. Kr. 2,0 mio. \| \| Scenarie C Harmonisering af førsteudrykningen \| Der køres i dag med lav bemanding i en HSE (hurtig slukningsenhed) i Randers til udvalgte opgaver (bl.a. til ABA-udkald - automatisk brandalarmeringsanlæg). En harmonisering af førsteudrykningen betyder, at man også i Randers fremover kører med 1 holdleder og 3 brandmænd til ABA-udkald. Dette personale er i forvejen på vagt. \| Effektiviseringspotentialet afhænger af forhandlinger med Falck, men ved en opgradering i Randers til 1+3 kan den nuværende HSE- ordning nedlægges. \| \| Scenarie D Etablering af basisberedskaber og klyngeberedskaber \| Fremover foreslås Basisberedskaber og Klyngeberedskab indført. Et basisberedskab skal døgnet rundt kunne bemande 1 tanksprøjte med 1 holdleder og 3 brandmænd. Basisberedskabet kunne omfatte: Hammel, Hinnerup, Hornslet, Knebel, Kolind, Fjellerup, Ø. Tørslev, Langå. Til support for basisberedskabet oprettes Klyngeberedskaber, som foruden basisberedskab også kan levere tankvognskapacitet og specialmateriel. Klyngeberedskaberne skal døgnet rundt kunne stille 1 holdleder og 7 brandmænd. Klyngeberedskaberne udstyres med alarmmodtagere med retursvar, så der kun aktiveres det præcise antal brandfolk, som den aktuelle opgave påkræver. Klyngeberedskaberne kunne være: Hadsten, Rønde, Ebeltoft, Grenå, Allingåbro og \| Kr. 1 mio. men forudsætter investering i tanksprøjter og bippere med retur svar \| \| \| Randers. \| \|---\|---\| \| Scenarie E Placering af specialmateriel i klyngeberedskaberne \| Fremover kan specialmateriel fordeles i Klyngeberedskaberne i overensstemmelse med de kortlagte risici for det konkrete geografiske område. \| \| Scenarie F Indsatsledelse \| Der køres i dag med 4 indsatsledere i de fire kommuner. Det vurderes muligt og forsvarligt at reducere antallet af vagthavende indsatsledere til 2 fordelt på en Øst og Vest opdeling, idet der fremover kan ses bort fra kommunegrænserne og samtidig indføres en harmonisering af anvendelsen af holdledere som tekniske ledere. \| \| Scenarie G Forslag om anvendelse af indsatsleder til mindre spilduheld \| Favrskov og Randers kommuner har i dag god erfaring med at fremsende indsatslederen alene til mindre miljøopgaver, som typisk betegnes som ”mindre spild af kendt stof”. Indsatslederbilen er sparsomt forsynet med materiel til at fjerne spildet og derved undgås alarmering af førsteudrykningen. En tilsvarende ordning kan implementeres på Djursland. \| \| Scenarie H Ændring af stationer \| Antallet af basisberedskaber kan reduceres på forskellig vis uden at kompromittere ankomsttiderne. En flytning af station Hadsten til den sydlige bydel kan bevirke, at Hinnerup kan dækkes fra Hadsten, hvorved station Hinnerup kan nedlægges. Hornslet kan opgraderes til Klyngeberedskab, hvorved Rønde kan nedlægges. Potentialet afhænger af forhandling med Falck vedr. station Hinnerup. \| \| Scenarie I Reduktion i antallet af holdledere \| Enkelte stationer har i dag et meget højt antal holdledere. Det kan overvejes, at antallet af holdledere skal tilpasses de aktuelle behov på baggrund af indførelse af basis- og klyngeberedskaber. \| \| Scenarie J Reduktion i antal fastansatte \| Der er formentlig mulighed for at justere i antallet af fuldtids fastansatte medarbejdere i takt med realiseringen af ventede synergier ved sammenlægningen. \| Den administrative styregruppe indstiller til den politiske styregruppe at den politiske styregruppe tilkendegiver hvilke scenarier, der indarbejdes i forslag til Risikobaseret Dimensionering Beslutning Kataloget med effektiviseringsscenarier udsendes direkte til samtlige kommunalbestyrelsesmedlemmerne ligesom medarbejderne orienteres herom, hvorefter materialet lægges på hjemmesiden Den politiske styregruppe anmodede den administrative styregruppe om at fremlægge et konkret forslag til en basisdimensionering for de fire kommuner, hvori effektiviseringsforslag er indarbejdet. Bilag * Scenarier for effektivisering - notat 3. Forslag til navn for det fælles beredskab Sagsnr: 14.00.00-A00-1-15 Resumé Der fremlægges 3 forslag til navn for det fælles beredskab for Favrskov, Syddjurs, Norddjurs og Randers kommuner. Det foreslås at der vælges et navn, som fungerer som arbejdstitel frem til godkendelse af samordningsaftale/vedtægter. Sagsfremstilling Den administrative styregruppe blev på mødet i den politiske styregruppe den 8. maj anmodet om at udarbejde 2-3 forslag til navn for det fælleskommunale beredskab. Der er indkommet 100 idéer til navnet fra i alt 62 medarbejdere/frivillige ligesom navnet blev drøftet i den politiske styregruppe på det seneste møde. Den administrative styregruppe har lagt vægt på tre kriterier i drøftelserne om navngivningen: 1. Navnet skal understrege det brede, beredskabsfaglige fokus, som er eksistensberettigelsen for fremtidens beredskab. 2. Navnet kan signalere geografisk tilknytning til de involverede kommuner, men behøves ikke at gøre det. 3. Navnet må ikke kunne forveksles med Østjyllands Brandvæsen Ad 1. Bredt beredskabsfagligt signal Beredskabet skal selvfølgelig slukke brand, men reelt set udgør beredskabets "blå-blink-opgaver" maksimalt mellem 3 og 6 % af den samlede opgaveportefølje. Randers, Favrskov, Norddjurs og Syddjurs Kommuner ønsker at skabe et moderne, robust, fleksibelt og serviceminded redningsberedskab, der udgør det centrale omdrejningspunkt for kommunernes arbejde med risikostyring, forebyggelse, brand og redning, beredskabsplanlægning og fortsat drift. Beredskabets vigtigste opgave er gennem forebyggelse og parathed at sikre tryghed og sikkerhed for borgerne. Styregruppen finder det derfor vigtigt, at man netop i navngivningen understreger det bredere fokus, der skal åbne borgernes, erhvervslivets og de kommunale organisationers øjne for beredskabets potentiale. Ad 2. Geografisk tilknytning er en mulighed Det har vist sig vanskeligt at lave en geografisk kobling idet stort set alle navne ekskluderer en eller flere af de involverede kommuner. Til eksempel kan nævnes * Nordøstjyllands Beredskab (geografisk dækker "Nordøstjylland" fra Skagen til Mariagerfjord) * Nordøstdjurs Brand og Redning (Favrskov ikke inkluderet) * Beredskab Østjylland (forveksles nemt med Østjyllands Brandvæsen) En afdækning af, hvor benævnelsen Kronjylland anvendes viser at Kronjylland dækker meget bredt. Et par eksempler på organisationer der dækker samme eller større geografiske område som det fremtidige beredskab, viser dette. Naturstyrelsen Kronjylland dækker Viborg, Randers, Norddjurs og Syddjurs kommuner, Lederne Kronjylland dækker Randers, Favrskov, Norddjurs og Syddjurs kommuner og Venstres lokale Europaudvalg Kronjylland består af følgende kommuner: Randers, Favrskov, Norddjurs og Syddjurs Ad 3. Undgå sammenblanding med Østjyllands Brandvæsen Af hensyn til beredskabets fremtidige kunder er det væsentligt, at der ikke kan opstå forvirring mellem Østjyllands Brandvæsen og det nye fælleskommunale beredskab for Randers, Favrskov, Norddjurs og Syddjurs Kommuner. Navne hvori ordet Østjylland eller Østjysk indgår, er derfor diskvalificeret. Der fremlægges 3 navne forslag Forslag 1: Beredskab Randers, Favrskov, Djursland Forslag 2: Beredskab Kronjylland Forslag 3: Beredskab og Sikkerhed. og det foreslås at den politiske styregruppe vælger et navn for det fælles beredskab og at dette fungerer som arbejdstitel frem til den endelige godkendelse af samordningsaftale/vedtægter i byråd og kommunalbestyrelse i efteråret 2015 Den administrative styregruppe indstiller til den politiske styregruppe at der træffes beslutning om ét af følgende navne: Forslag 1: Beredskab Randers, Favrskov, Djursland Forslag 2: Beredskab Kronjylland Forslag 3: Beredskab og Sikkerhed at det valgte navn fungerer som arbejdstitel frem til den endelige godkendelse af samordningsaftale/vedtægter i byråd og kommunalbestyrelse i efteråret 2015 Beslutning Indstillingen tiltrådt idet styregruppen som arbejdstitel valgte forslag 3: Beredskab og Sikkerhed, suppleret med undertitlen Randers, Favrskov, Djursland 4. Gensidig orientering Sagsnr: 14.00.00-A00-1-15 Sagsfremstilling Intet Politisk styregruppe for beredskab 10. juni 2015 kl. 16:00 Referat Samlet bilagsliste Bilag * Notat etablering af fælles beredskab * Scenarier for effektivisering - notat Randers Kommune Side 9 af 10 Politisk styregruppe for beredskab 10. juni 2015 kl. 16:00 Referat Mødet afsluttet Kl.: [Skriv tidspunkt her] Underskriftside Henning Jensen Nyhuus Claus Omann Jensen Claus Wistoft Nils Borring Niels Kallehave Jan Pedersen Jan Fischer Torben Jensen Randers Kommune Side 10 af 10	<urn:uuid:f25cc86e-1093-4344-9b04-36831b51a9c6>	HuggingFaceFW/finepdfs/tree/main/data/dan_Latn/train	finepdfs	dan_Latn	12,971
PACKAGE LEAFLET: INFORMATION FOR THE USER Is this leaﬂ et hard to see or read? Phone 0845 372 7101 for help Read all of this leaﬂ et carefully before you start using this medicine * Keep this leaﬂ et. You may need to read it again. * If you have any further questions, ask your doctor or pharmacist. * This medicine has been prescribed for you. Do not pass it on to others. It may harm them, even if their symptoms are the same as yours. * If any of the side effects gets serious, or if you notice any side effects not listed in this leaﬂ et, please tell your doctor or pharmacist. See section 4. In this leaﬂ et: 1. What Rapitil Eye Drops are and what they are used for 2. Before you use Rapitil Eye Drops 3. How to use Rapitil Eye Drops 4. Possible side effects 5. How to store Rapitil Eye Drops 6. Further information 1. What Rapitil Eye Drops are and what they are used for What Rapitil Eye Drops are Rapitil 2% Eye Drops (called Rapitil Eye Drops in this leaﬂ et) contain a medicine called nedocromil sodium. This belongs to a group of medicines called anti-allergics. How Rapitil Eye Drops work It works by stopping the release of the natural substances in your eyes that can lead to an allergic reaction. What Rapitil Eye Drops can be used for Stopping, treating and relieving the symptoms of 'allergic conjunctivitis' (inﬂ ammation of parts of the eye). Rapitil Eye Drops can be used for three types of allergic conjunctivitis: * 'Perennial allergic conjunctivitis' in adults only: This type of allergy can happen at any time of the year and is often caused by animal fur or house dust mites. Signs include itchy, watery, red or inﬂ amed eyes and puffy eyelids. * 'Seasonal allergic conjunctivitis' in adults and children: This type of allergy, such as hay fever, can be caused by different pollens in different seasons of the year. Signs include itchy, watery, red or inﬂ amed eyes and puffy eyelids. * 'Vernal kerato conjunctivitis' in adults and children: This is a more severe type of allergy. Signs include bumps inside the upper eyelid, sensitivity to light and severe itching 2. Before you use Rapitil eye drops Do not use this medicine and tell your doctor or pharmacist if: X You are allergic (hypersensitive) to nedocromil sodium, or any of the other ingredients of Rapitil Eye Drops (listed in Section 6 below). Signs of an allergic reaction include: a rash, swallowing or breathing problems, swelling of your lips, face, throat or tongue or around the eyes. Do not use this medicine if the above applies to you. If you are not sure, talk to your doctor or pharmacist before using Rapitil Eye Drops. Take special care with Rapitil Eye Drops if: You wear soft contact lenses. You should not wear soft contact lenses while using these drops. If you are not sure if this applies to you, talk to your doctor or pharmacist before using Rapitil Eye Drops. Pregnancy and breast-feeding Talk to your doctor before using this medicine if you are pregnant, might become pregnant or think you may be pregnant. If you are breast-feeding or planning to breast-feed, talk to your doctor or pharmacist before taking or using any medicine. Driving and using machines Your eyesight may be affected after using this medicine. If this happens, do not drive or use any tools or machines until you can see clearly. Important information about some of the ingredients of Rapitil Eye Drops Rapitil Eye Drops contain benzalkonium chloride. This may cause your eyes to become irritated. It may also change the colour of your contact lenses. 3. How to use Rapitil Eye Drops Always use Rapitil Eye Drops exactly as your doctor or pharmacist has told you. You should check with your doctor or pharmacist if you are not sure. Using this medicine * If you wear hard or gas-permeable contact lenses, you should take them out while you use the eye drops. You should wait 15 minutes before you put the contact lenses back in * If you need to use more than one type of eye medicine, the medicines must be used at least 5 minutes apart. Eye ointments should be used last. * If you feel the effect of your medicine is too weak or too strong, do not change the dose yourself, but ask your doctor or pharmacist How to use this medicine * Wash your hands * Remove the cap from the bottle * Tilt your head back * Squeeze one or two drops inside the lower lid without touching your eye * Close your eye * Wipe away any excess liquid from the eyes with a clean tissue * Always put the cap back on the bottle as soon as you have used it * Repeat in the other eye as needed How much to use Adults, Elderly and Children aged 6 years and over Seasonal allergic conjunctivitis: * One drop into each eye twice each day * This can be increased to four times each day if needed * Do not use for more than 12 weeks Vernal kerato-conjunctivitis * One drop into each eye four times each day Adults and the Elderly only Perennial allergic conjunctivitis: * One drop into each eye twice each day * This can be increased to four times each day if needed * Use the drops regularly Children under 6 years This medicine is not recommended for children aged less than 6 years. If you take more Rapitil Eye Drops than you should If you use more Rapitil than you should, talk to your doctor or go to a hospital straight away. Remember to take any medicine that is left with you so the doctor knows what you have taken. If you forget to use Rapitil Eye Drops If you forget a dose, use your drops as soon as you remember. However, if it is nearly time for your next dose, skip the missed dose. Do not use a double dose to make up for a forgotten dose. If you stop using Rapitil Eye Drops Keep using the eye drops for as long as your doctor or pharmacist advises you. If you stop using Rapitil Eye drops too early, your allergy symptoms may come back. If you have any further questions on the use of this product, ask your doctor or pharmacist. 4. Possible side effects Like all medicines, Rapitil Eye Drops can cause side effects, although not everybody gets them. Stop using Rapitil Eye Drops and see a doctor as soon as possible if: * The itching, redness or swelling gets worse. You may be allergic to these drops Talk to your doctor or pharmacist if any of the side effects gets serious or lasts longer than a few days, or if you notice any side effects not listed in this leaﬂ et: Common (affects 1 to 10 people in a 100) * Stinging or burning in your eyes or blurring of eyesight. This should only last for a short time and occurs immediately after using the eye drops * Change in the way things taste Uncommon (affects 1 to 10 people in a 1,000) * Mild eye irritation Reporting of side effects If you get any side effects, talk to your doctor, pharmacist or nurse. This includes any possible side effects not listed in this leaﬂ et. You can also report side effects directly via the Yellow Card Scheme at: www.mhra.gov.uk/yellowcard By reporting side effects you can help provide more information on the safety of this medicine. 5. How to store Rapitil Eye Drops Keep this medicine in a safe place where children cannot see or reach it. Do not use Rapitil Eye Drops after the expiry date which is stated on the label and carton. The expiry date refers to the last day of that month. Store below 25°C. Keep the bottle in the outer carton in order to protect from light. Rapitil Eye Drops are sterile when you buy them, so you must not keep them for more than four weeks after opening the bottle. Medicines should not be disposed of via wastewater or household waste. Ask your pharmacist how to dispose of medicines no longer required. These measures will help to protect the environment. 6. Further information What Rapitil Eye Drops contain * The solution contains 2% w/v of the active substance, nedocromil sodium * The other ingredients are disodium edetate, benzalkonium chloride, sodium chloride and Water for injections What Rapitil Eye Drops look like and contents of the pack Rapitil Eye Drops are available as a clear yellow solution supplied in a 3 ml or 5 ml plastic dropper bottle. Not all pack sizes may be marketed. Marketing Authorisation Holder and Manufacturer Marketing Authorisation Holder Sanoﬁ , One Onslow Street, Guildford, Surrey, GU1 4YS, UK email: uk-medicalinformation@sanoﬁ .com Tel: 0845 372 7101 Manufacturer Zentiva k.s., U Kabelovny 130 102 37 Prague 10, Czech Republic. This leaﬂ et does not contain all the information about your medicine. If you have any questions or are not sure about anything, ask your doctor or pharmacist. This leaﬂ et was last revised in November 2016 © Sanoﬁ , 1995 - 2016	<urn:uuid:e066d167-b86a-4302-b7c2-1934e834bbd8>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	8,676
E-Rechnung: Public Sector ist wichtigster Treiber [6.6.2017] Der Public Sector ist zum wichtigsten Treiber für die Verbreitung digitaler Rechnungsprozesse avanciert. Das zeigt der aktuelle Billentis Report 2017. Trotzdem wird das Potenzial von E-Rechnungen hierzulande weiterhin nur unzureichend genutzt. 90 Prozent aller Rechnungen weltweit werden immer noch manuell verarbeitet. Galt jedoch in der Vergangenheit die Privatwirtschaft als entscheidender Treiber für die flächendeckende Umstellung auf E-Invoicing, kommt diese Rolle nun dem Public Sector zu. Zu diesem Ergebnis kommt der aktuelle Billentis Report 2017. Die jährliche Studie des Marktexperten Bruno Koch untersucht den globalen Stand der Umsetzung von elektronischen Rechnungsprozessen. Co-Sponsor des Reports ist auch in diesem Jahr das Unternehmen crossinx. Wie der Anbieter von E-Invoicing und Finanzierungslösungen berichtet, wird das Gesamtvolumen elektronischer Rechnungen laut dem Report in diesem Jahr weltweit bei über 36 Milliarden liegen. Der Bericht gehe außerdem davon aus, dass sich in den kommenden Jahren der weltweite Markt für elektronische Rechnungen vervielfachen werde. Begünstigt wird diese Entwicklung unter anderem durch die Digitale Agenda der Bundesregierung: Diese verpflichtet mehr als 300.000 Institutionen des Public Sector ab Ende 2018 dazu, die europäische Norm für elektronische Rechnungen und deren Verarbeitung zu erfüllen. Diese gesetzlichen Vorgaben beträfen per se zwar nur die öffentliche Verwaltung, die Auswirkungen bekäme jedoch auch die Privatwirtschaft zu spüren. Als Lieferanten der öffentlichen Hand seien auch die Unternehmen künftig verpflichtet, elektronische Rechnungen auszustellen. "Von den EU-Richtlinien im Rahmen der digitalen Agenda sind eben nicht nur die öffentliche Verwaltung, sondern auch alle ihre Zulieferer unmittelbar betroffen. Sich der Umstellung auf digitale Geschäftsprozesse zu verweigern, ist also für keine der beteiligten Parteien eine Option", erklärt Marcus Laube, Gründer und CEO von crossinx. Weltweit zeichne sich ein klarer Trend in Richtung EInvoicing ab, so Laube weiter. Dennoch werde das Potenzial elektronischer Rechnungen weiterhin nur unzureichend genutzt. "In der DACH-Region gilt das ganz besonders: Länder und Kommunen lassen aus Angst vor einer Umstellung, aus Trägheit und anderen Gründen ein riesiges Einsparpotenzial aus", sagt Marcus Laube. "Eine Kostenreduktion von bis zu 60 Prozent im Vergleich zu papierbasierten Rechnungsprozessen sollte eigentlich Motivation genug sein, die Umstellung aktiv anzugehen. Leider ist der überwiegende Teil der öffentlichen Verwaltung immer noch auf beiden Augen blind für den Zugewinn an Prozessqualität und die damit einhergehende Kostenersparnis." Der vollständige Report in englischer Sprache kann über email@example.com angefordert werden. (bs) http://www.crossinx.com Stichwörter: Finanzwesen, crossinx, E-Rechnung, Studie Bildquelle: MEV Verlag Quelle: www.kommune21.de	<urn:uuid:04a4706a-8003-46d8-a284-7b924f873e3b>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	2,979
En lo alto del retablo podemos ver al patrón, otro San Juan Bautista, conocido como San Juan el Chico, que preside desde hace unos años el Altar. En la parte izquierda, aparece una puerta de madera de pino con acceso al altar del patrono y entre columnas salomónicas está San Bernabé en una peana tallada de la misma madera. En la parte derecha, hay otra puerta con características similares a la anterior y encontramos a San Pedro entre otras dos columnas salomónicas. En la última reforma que se acometió en 2001, la Iglesia fue objeto de una profunda y acertada restauración. Aunque hay que decir también, que se quitaron los dos retablos contiguos al retablo mayor. En su lugar se colocaron, sobre peana, a San Bartolomé y a Santa Teresa a la derecha y a la Virgen de las Virtudes y a Santa Águeda a la izquierda. SAN MUÑOZ Iglesia parroquial de San Juan Bautista 37208 - San Muñoz (Salamanca) Ayuntamiento de San Muñoz IGLESIA PARROQUIAL DE SAN JUAN BAUTISTA San Muñoz LEVANTADA POR LOS TEMPLARIOS EN 1241 Aquella primera ermita estaba ubicada en el mismo lugar que la actual Iglesia, en lo más alto del valle, en el Teso del Calvario, allí donde estuvo el primer asentamiento templario. Se sabe que la Orden del Temple elegía para sus construcciones aquellos lugares mágicos, con fuerza telúrica, próximos a los caminos, para realizar mejor su labor de proteger a los viajeros que los utizaban. Y lo más probable es que desde San Muñoz, estos clérigos guerreros, dieran protección por aquel entonces a las personas que viajaban por la Cañada Real. Otro detalle que denota el origen templario de esta Iglesia, es la de su santo patrón, San Juan Bautista, santo al que veneraban especialmente los templarios. Pero no fueron estos monjes templarios los primeros habitantes de este lugar, nuestras leyendas dejan constancia de la bella mujer mora que se peinaba en la fuente que lleva su nombre. Y hoy sabemos que, mucho antes que los templarios, en el periodo Achelense (350.000-128.000 años) ya algunos grupos de humanos habitaban en esta orilla del río Huebra. Volviendo a la Iglesia, el templo actual se construyó en el S XVI, sobre la antigua ermita, en esta ubicación elevada que lo hace sobresalir en altura sobre el resto de las casas de la villa y le da un aspecto de grandeza y majestuosidad. La altura le da un aspecto de grandeza y majestuosidad. La actual Iglesia Parroquial de San Juan Bautista, se construyó en el siglo XVI, aunque tuvo una importante reconstrucción en el siglo XVIII. Las escaleras de acceso, así como los cimientos, son de la primera etapa, elaborados con material granítico. El resto es ya de la segunda etapa, en la que se eligió para la construcción la piedra arenisca de sillería. Esa piedra dorada, proveniente de las canteras de San Muñoz, que tanta luz y grandeza aportan a la fachada principal. Esa piedra dorada, proveniente de las canteras de San Muñoz, que tanta luz y grandeza aportan a la fachada principal. La fachada y la torre, de estilo renacentista, se construyeron en el S. XVIII, junto con los tres arcos menores del interior, el coro y el púlpito. Una inscripción que aparece en la moldura del cuerpo de la Iglesia dice textualmente:"Desde este arco se hizo nuevo todo el cuerpo de esta iglesia, arcos, bóvedas, coro, torre y púlpito siendo beneficiado don Manuel Notario Pérez de la Cruz el segundo de este nombre y se cayó el día 4 de abril de 1741 y se concluyó el día 8 de mayo de 1744". La fachada presenta un vano de acceso adintelado, y a ambos lados del vano de la puerta principal, encontramos pilastras adosadas que sustentan un entablamento adornado con metopas y jarrones. En el centro una ventana rodeada de bonitas volutas. En cuanto a los retablos, el del altar mayor, situado en la nave central, es de estilo barroco y data de 1735. Tallado en madera de pino, sin policromar. Encima del Sagrario, en una pequeña hornacina, se encuentra el Niño Jesús de Praga, vestido de blanco. En la siguiente y más grande aparece San José, aunque actualmente está la talla de San Juan. El retablo de la capilla izquierda, también barroco, realizado en madera tallada y dorada, alberga un óleo barroco en su parte superior. El de la capilla derecha, de un barroco tardío, es también de madera dorada. En el interior encontramos algunas esculturas de imaginería, como el Cristo Crucificado de la Buena Muerte, una talla renacentista realizada en madera policromada, tallada a finales del S. XVI. Un crucifijo de reducidas dimensiones, al que llaman el Cristo Chico y que se usa todavía hoy en día para encabezar las procesiones de la Semana Santa.	<urn:uuid:92cba4d7-de42-410b-97ca-dedb36983bb4>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	4,627
Studying the Relationship between Financial Structure and Amount of Investment in Anzali Free Zone Seyede Fateme Fazeli1 Mahbube Esmaili2 Rahim Abedi3 1Department of Business management, Faculty of Economic and Management, Urmia University, Urmia, Iran 2Department of Business management, Faculty of Economic and Management, Urmia University, Urmia, Iran 3Department of Business management, Faculty of Economic and Management, Urmia University, Urmia, Iran Corresponding author: Seyede Fateme Fazeli, E-mail: email@example.com Doi:10.5901/mjss.2015.v6n5p360 Abstract The purpose of this study is to investigate the relationship between financial structure and amount of investment in the Anzali Free Zone. The intention of financial structure of an economic is institutional mechanisms for financing. Bank and capital market are the most important financing institutions in any economy. The research is conducted with the aim of applied research and used cross-correlation principle. The participants of the present study were 200 participants including staff and executives and investors in the Anzali Free Zone, which were selected only 130 participants with respect to the Morgan tables. Moreover, the results showed that there is a significant correlation coefficients and the relationship of the main hypothesis was also strong and straight. In addition, the result revealed that financial structure of bank-based was unsuccessful at attracting investment in the Anzali Free Zone. Keywords: Financial Structure of bank, Financial Structure of capital, Investment, Free Zone. 1. Introduction Investment plays a vital role in economic growth. In fact, the investment was a primary essential element in economic growth and development at the macro-level. The amount of economic growth and development depends on the accumulation and economic productivity and these two depends on investment process. Monetary and credit institutions and securities market, which are the main components of the financial markets, have an important role in the provision of financial assets and productivity. Monetary and credit institutions, which are mainly banks in Iran, play an important role in attracting bank deposits and attribution by using resource mobilization. In developing countries like Iran, banks are more sensitive in relation to the private sector due to the limitations of the activities of other financial institutions and financial investments. Other subsidiaries of financial market like capital market, due to the nature of their operations for economic activity has directly and closely with physical investment and therefore productivity and economic growth. According to the role and the importance of the two pillars of the financial market, evaluating the performance of their economy can clarify many issues from the perspective of macroeconomic to use in solving problems and provide more resources for investment and resource allocation. Therefore, the aim of this study was to investigate the amount of investment in the Anzali Free Zone through Pearson correlation coefficient test to see which of element of financial structure have the most effective or not. 2. Review of Literature In theoretical literature on financial economics, there are different views about the role of the financial structure of the economy of a country. In view of some economists banking system has better performance in economic than the market-based system. But in contrast some one knows market-based system better. Other groups rejected the distinction between the economic performance of the two systems, agree that what is important is financial development and financial services which provided by the system. Empirically, there aren't evidence of the superiority of one system over the other two there. This topic depends on factors like legal system, level of financial development and level of development of the country. The financial structure of most countries has common law systems are towards a market-oriented. In contrast, the financial structure most countries with civil law systems tend to be bank-based system. Moreover, over time and with increasing levels of development, market share in the financing of many countries highly increased, so that in many cases leads to changing its financial structure from bank into market (Shahabuddin, 2013). Financial Structure: The financial structure of the economy, are institutional mechanisms for financing. Banking and capital markets financing are two main institutions in every economy. Hence, the economies are so-called bank-oriented or market-oriented with respect to their dominant role in financing is on responsible of which of these two is an entity. Some economists believed that financial structure has a decisive role in development and economic growth, whereas others believed that the financial structure and determines the form of financial services is the key issue at the level of financial development in an economy (Shahabuddin, 2013). Free Zone: There are different definitions over the free zones, but common feature also exists between them; This common feature implies that, various limitations on in these areas such as customs and trade barriers, investment condition, foreign ownership, and etc. are lower in another area or even does not exist (Kia Karimi & Moghaddam, 2013). Investment: The process of converting funds into one or more assets that will be kept for some time in the future. These investments include investments in financial assets and securities trading, foreign investment in real estate and financial assets (Charles, 1943). 2.1 How Markets and Financial Intermediaries affect the Performance and Economic Growth Markets and financial intermediaries affect the performance and economic growth and contribute to the welfare and prosperity, are conducted through impact on capital accumulation and technological innovation. Financial development, leads to savings mobilization and the allocation of investment projects with the highest returns. With the allocation of capital investment projects and encouraging good corporate governance healthy, technology innovation and the growth rate of productivity will increase. As a result, direct criteria of economic performance including economic growth rate, the rate of capital accumulation, productivity growth rate, and the rate of technological innovation affected by financial development (Rahmani, 2010). The relationship between financial sector development and economic growth has been widely debated among economists. For example, we can mention to the studies of King and Levine (1994), Jappelli and Pagano (1994). There are views, which are complex relationship between financial sector development and economic growth. The followers of Oks (2001) believed that from perspectives of the development and economic growth, markets and financial intermediaries play an important key role in the development and economic growth. They believed that the difference in the quantity and quality of services provided by financial institutions can be an important part of the difference in growth rates between countries. The studies of Odedokun (1996), Gregorio and Guidotti (1995), Levine and Zervos (1998) can be considered as Iran's economy. In order to improve the financial markets, the World Bank in its annual report entitled "Financial Systems and Economic Growth", published in 1368, announced that creating an efficient financial sector and the free market is necessary for the sustained economic growth (Gelb, 1989). In another research conducted by Levine and Demi Gok, they found interesting points about the country's financial structure. The results of their research include: 1. Banks, non-banks, and stock markets are larger, more active, and more efficient in richer countries. Financial systems, on average, are more developed in richer countries. 2. In higher income countries, stock market becomes more active and more efficient than the bank. Therefore, financial system tends to be marketed-based in richer countries. 3. Countries with a common law tradition, strong protection for shareholder rights, good accounting standards, low levels of corruption, and no explicit deposit insurance tend to be more market-based, even after controlling for income. 4. Countries with a French civil law tradition, poor accounting standards, heavily restricted banking systems, and high inflation generally tend to have underdeveloped financial systems, even after controlling for income. 2.2 An overview of the financial system and financial intermediaries Financial intermediaries are firms that as brokers of the financial system for people create savings and loan deposits, equip their long-term loans and in this way increase liquidity and through the integration of a large number of loans, reduce the risk of small lenders. It should be noted that financial intermediaries for doing this, received interest or dividends and interest to the depositors that usually the amount of interest is over the paid. Financial intermediaries can be divided into two categories depositor and no depositor. Financial intermediaries’ depositor with funds achieved from deposits and other fund, pay direct loans to a lot of economic units and invest in securities. The main types of financial intermediaries’ depositor include: Commercial banks, savings and loan institutions, savings banks and credit unions. Financial intermediaries’ no depositor, according to that financial interests of their, provide financial services but do not act as an intermediary means. The main types of financial intermediaries’ no depositor include: Stock brokers, investment firms, pension funds, insurance companies, money market investment firms and financing companies. According to the classification of financial intermediaries, Banks and credit institutions can name as non-bank financial intermediaries’s depositor and exchange, insurance companies, pension funds investment firms can be considered as financial intermediaries’ no depositor. But Iran's financial system and financial intermediaries can be mainly introduced in the banking system and stock exchange. Therefore, due to limited activity in the stock exchange and given that the banking system in Iran is one of the main buyers of shares in the stock market, only banks named as financial intermediaries in Iran (Esfahani et al, 2009). Iran's financial system like other countries, consist of money and capital market. The money market include: Banking System, non-bank credit institutions, and is like traditional money. It's capital stock, activities through the exchange which commodity exchanges and OTC market added to them in the last few years. But unfortunately, financial markets have not found its appropriate position in the economy. This means that the markets are not able collect and equip financial resources to meet the needs of the real sector and on the other allocate to different economic sectors. The main witness claim In contrast to short-term money markets is lack of long-term capital markets. Money market dominance and banks-oriented financial system of official statistics are readily understandable from Official statistics's perspective (Abu Ja'fari, 2011). ### 2.3 Factors Affecting Investment in Free Zones Table 1 demonstrated researches that conducted for identifying factors affecting investment in the free zones. Table 1. Research conducted on factors affecting investment in the country* \| Scholar-year \| Work carried out \| Variables \| \|--------------\|----------------------------------------------------------------------------------\|---------------------------------------------------------------------------\| \| Shakeri and Salimi (2006) \| Factors affecting investment in the free zone in CHABAHAR and Prioritizing them by using AHP Mathematical techniques \| Lack of appropriate executive agencies 32% Failure of regulation 25% Adverse effect of government policy 23% Absence and lack of infrastructure 2% Administrative and policy requirements Environmental factors Clarification of the rules and regulations Strategic orientation Financing mechanisms \| \| Rahnavard (2010) \| Factors affecting the operation of the free zones industrial and commercial of Iran \| The impact of government policy 9/12% Lack of a strong executive management 19/11% Lack of proper positioning 60/98% Lack of infrastructure \| \| Nahidi et al (2011) \| Factors affecting investment in Aras free zone And prioritizing them based on hierarchical analysis process \| Disinvestment organizations and public institutions Lack of appropriate legal Failure to properly locate \| \| Karimi Kia and moghaddam (2012) \| Factors Investment in Arvand Free Zones \| \| Finally, one of the main obstacles to the development of free zones is lack of adequate resources for investing in infrastructure that leading to a tendency toward specific areas for financing imports. For example, the total income of 1400 billion rials in Iran Free Trade Zones, during the period 1993 to 1997 that 53 percent of which is related to the toll and goods, Nearly 777 billion has been spent on infrastructure. Despite abundant natural resources and economic potential and prospects of the Free Zones, which put this indicator in the category of outstanding regional and global, unfortunately because of governance at state over the past few years and today, the position of this area has become a part of development due to the entry of domestic and foreign investment and rejection investment. More than 15 years have passed since the launch free zones. Despite this years and the doing costs, yet necessary infrastructure and buildings to define a model for development and organized accordance with international standards, are not available. This topic beside the unclear management and mismatch capabilities of law enforcement agents in the free zones which is due to lack of experience and lack of belief extensibility sustainable economic, these factors have caused even in talks with foreign and domestic investors and less cautious and intelligent respect for the applicant’s motivation to invest in areas that fall free. Looking at the statistics most productive economic activities in the free zones like export products, builds on trade and transit of goods, rates increase productivity and income from growth services and re-export facilities and rates that affected from sustainable development and continuous investment shows backward development indicators in this area (Moghaddasi, 2011). 2.4 Conceptual model Figure 1 shows the conceptual model. ![Conceptual Model Diagram](image) Figure 1. Conceptual model 3. Methodology This study was completely descriptive. With respect to the relationship between financial structure and the amount of investment in research, the analysis of data was correlation, which was calculated by SPSS software. Therefore, the following hypothesize as follows: The main hypothesis: There is a significant relationship between financial structure and the amount of investment in Anzali free zone. The first sub-hypothesis: There is a significant relationship between the financial structure of the market and the amount of investment in Anzali free zone. The second sub-hypothesis: There is a significant relationship between bank-based and financial structure in Anzali free zone. The inferential analysis of data started with the data normalization. To test the hypotheses of the study, the sample data were analyzed using Pearson's correlation coefficient and to ensure the results correlation coefficients for each hypothesis test was used to assist. This research was conducted in the years between 2012 and 2013 in Anzali Free Zone. The sample research consists of contract staff, official, experts, and executives of Anzali Free Zone, investors and others are about 200 members. The sample size was considered 130 participants with respect to the table's Morgan. By using simple random sampling, the researchers can implement the study. This is one of the simplest methods, which are their subjects are available. Information and data required for achieve theoretical research is gathered in literature review and benefit from the experiences of other researchers and experts. The researchers used questionnaire as the primary means for gathering data collection for information related to the investment and financial intermediaries' depositor and financial intermediaries' no depositor. In addition, the researchers considered the indicators to measure the variables are listed in Table 2: Table 2. The main and auxiliary variables and their indicators \| The main variable \| Variable Sub \| Indicators \| \|-------------------\|--------------------\|---------------------------------------------------------------------------\| \| Financial structure \| Bank-oriented \| Commercial banks, Savings and loan institutions, Securities and Exchange, Investment firms, Pension funds, Insurance companies, Money market investment firms, Financing companies \| \| \| Capital-oriented \| \| 4. Results and Discussion Independent variable research means that financial structure with the help of questionnaire and a review of documents, documents, processes, and interviews were evaluated. This present study suggests a tendency to bank-based free Zone's financial structure. In this structure, the status of financial intermediaries's depositor has average above average. According to the results of a questionnaire on factors influencing investment, we can observe that factor affecting the investment is weak in Anzali Free Zone. However, the criteria of these executive agencies have higher average than the other components. Hence, the foreign investors and plan are appropriate. The inferential analysis of data started with using the normality of the data. The assumption of normality of data was examined with the using of the Kolmogorov-Smirnov. Table 3. Kolmogorov-Smirnov test results \| Variables \| Significantly level \| Assumption of normality \| \|----------------------------------\|---------------------\|-------------------------\| \| Commercial banks \| 0/147 \| Normal \| \| Savings and loan institutions \| 0/107 \| Normal \| \| Savings Banks \| 0/254 \| Normal \| \| Credit unions \| 0/053 \| Normal \| \| Financial structure Bank-oriented\| 0/002 \| Normal \| \| Securities and Exchange Brokers \| 0/104 \| Normal \| \| Investment firms \| 0/142 \| Normal \| \| Pension funds \| 0/322 \| Normal \| \| Insurance companies \| 0/107 \| Normal \| \| Money market investment firms \| 0/045 \| Normal \| \| Financing companies \| 0/005 \| Normal \| \| Market-oriented financial structure \| 0/105 \| Normal \| According to Table 3, assuming normality of the distributions accepted to illustrate the relationships between variables Pearson correlation test was used. To test the hypotheses of the study, first, the data sample is evaluated using calculating the Pearson correlation coefficient and to ensure the results, the correlation coefficients for each hypothesis was used to help test was used and finally, the hypothesis was rank based on correlation coefficient. Table 4. The results of correlation between variables \| Financial structure \| Market-oriented financial structure \| Financial structure \| \|---------------------\|------------------------------------\|---------------------\| \| Bank-oriented \| \| \| \| -0/176 \| 0/578 \| 0/560 \| \| 0/000 \| 0/000 \| 0/000 \| \| 130 \| 130 \| 130 \| The correlation coefficient Pearson Two-sided significance level Amount of investment According to the results in Table 4, there is a significant correlation coefficient in each hypothesis with possibility of 0.95 at significance level. The results confirmed all researches of hypotheses. However, the main hypothesis of the relationship in the first sub-hypothesis was strong and direct and the second sub-hypothesis was low and reverse. Table 5. The results of the ranking variables \| Hypothesis \| R \| Rank r \| R² \| Percent change \| Ranking r2 \| \|---------------------\|-----\|--------\|-------\|----------------\|------------\| \| The main hypothesis \| 0/560 \| 2 \| 0/313 \| 30/31% \| 2 \| \| Sub-hypothesis 1 \| 0/578 \| 1 \| 0/334 \| 40/33% \| 1 \| \| Sub-hypothesis 2 \| -0/176 \| 3 \| 0/030 \| 3% \| 3 \| According to Table 5, the first sub-hypothesis has first ranking in terms of intensity correlation. The main hypothesis is in the second ranking, and the second sub-hypothesis is third ranking in different orientation. 5. Conclusion According to the results of the research hypothesis, there is a significant relationship between financial structure and the amount of funding was approved by 95%. The results showed that there is a direct relationship between these two variables. As a result, the financial structure of the investment amount is effective in Anzali Free Zone. In addition, one of the reasons for the decline in investment in this area is due to financial structure inappropriate. The first sub-hypothesis of research showed a direct correlation between market-based financial system and the investment in Anzali Free Zone. In other words, one reason for the low economic growth in Iran depends on how the investment process. In this regard, the Anzali free zone is not an exception and can be a reason of the low level of investment in this area. In addition, low levels of investment in the stock exchange and OTC can mention as causes of decreases in investment in the Anzali Free Zone. The second sub-hypothesis showed weak negative correlation between bank-based and financial structure and the amount of investment in the Anzali Free Zone. Since the financial structure of the Anzali free zone tends to be bank-based, the results show the structure of investment in Anzali free zone has not been effective. In line with these, the results suggest that government with integrity and genuine commitment to engage the private sector, the planning and policy free zones economic with respect to the great market orientation, assigned to the department of commerce, and investment leading to sustainable economic development of the region and country in order to focus in the area of senior management, systematic structuring, and policies relating to them in line with the objectives to be achieved through this assignment. References Abu Jatari, R. (2011). Financial institution-building necessary to the development of new businesses. Fourth International Conference on Management of Technology, organizer: Association of Management of Technology. Charles P., J. (1943). Investments: analysis and management. New York: Chichester, Wiley. De Gregorio, J. and Guidotti, P.E. (1995). Financial development and economic growth. IMF Working Paper, World Development. 23(3): 433–448. Esfahani, R. Barzani, M. and Karahrud, R. (2009). Intermediaries of financial impact on economic growth. Journal of Humanities and Social Sciences, Economic Sciences, 8(28): 13-30. Gelb, A. H. 1989. Financial policies, growth, and efficiency. world bank. wps: 0202, Vol.1, pp 1-39. Jappelli, T. and Pagano, M., (1994). Saving, Growth, and Liquidity Constraints. Quarterly Journal of Economics, 109(1): 83-109. Kia Karimi, J. and Moghaddam, M. (2013). Assessment of the factors attract investment in Arvand Free Zone. Economic Journal, vol.6-7, pp 5-28. King Robert, G. and Levine, R., (1993). Finance and Growth: Schumpeter Might Be Right. Quarterly Journal of Economics. 108(3): 717-737. Levine, R. and Zervos, S. (1998). Stock market, banks and economic growth. American Economic Review, 88, (3): 537-358. Moghaddasi, A., (2011). Free Zones principles, concepts, functions and Solutions. http://www.mgtsolution.com/oilb/224306264.aspx Nahidi, M. Azar kasb. A. Mohamad nejad. J. and Alimohamadi. E. (2012). Factors affecting attract investment in Aras and prioritizing them based on hierarchical analysis process AHP. Quarterly financial engineering and management of securities. No. 9, pp. 155-178. Odedokun, M. (1996). Alternative econometric approaches for analyzing the role of the financial sector in economic growth: Time series evidence from LDC. Journal of Development Economics, 50(1): 119-146. Oks, A. (2001). Efficiency of the Financial Intermediaries and Economic Growth in CEEC. SSRN Electronic Journal. No. 562. doi:10.2139/ssrn.419821 Rahmani, A. (2010). The need to improve the business climate. Quarterly Journal Monetary Economics, No. 1, pp. 145-175. Rahnavard, F. (2011). Factors affecting the performance of Free Trade-Industrial Zones. Quarterly Process Management and Development, 23(2): 45-59. Shahabuddin, H. (2013). Financial structure. Quarterly Journal of New Economy, vol.136, pp 205-207. Shakeri, A., Salimi, F. (2006). Factors Affecting attract investment in Chabahar and prioritize them using a mathematical technique AHP. Journal of Economic, No. 6, pp 95-130.	<urn:uuid:e51d0234-c66f-4fa8-8308-84172549bd1e>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	26,211
«Los recortes de sanidad amenazan los tratamientos a los pacientes con cáncer» LEVANTE-EMV VALENCIA El oncólogo, investigador y premio Jaume I José Baselga afirmó que los recortes presupuestarios en sanidad amenazan los tratamientos de los pacientes con cáncer y limitan la aplicación de nuevos descubrimientos que ayuden a combatir la enfermedad. Baselga, catedrático de Medicina en Harvard y jefe del Departamento de Oncología del hospital de Massachusetts, realizó esta afirmación durante el acto de investidura como doctor honoris causa por la Universitat de València. En su discurso ha advertido que los recortes podrían provocar que la industria farmacéutica y la comunidad médica pierdan el «apetito para el desarrollo de nuevos tratamientos» y en el peor de los casos se podría llegar al punto en que los médicos e investigadores «abandonen desmoralizados la lucha contra esta enfermedad». JOSÉ BASELGA El insigne oncólogo fue ayer investido doctor honoris causa por la Universitat de Valencia. Y dio toda una lección magistral de medicina y humanismo. UNIVERSIDAD El futuro del cáncer llegará en diez años tras 40 de fracaso Baselga alerta de que con menos dinero se lucha peor contra el cáncer E.F. VALENCIA- El oncólogo José Baselga advirtió ayer de que los recortes presupuestarios en materia sanitaria amenazan los tratamientos de los pacientes con cáncer y limitan la aplicación de nuevos descubrimientos que ayuden a combatir la enfermedad. Baselga, catedrático de Medicina en Harvard y jefe del Departamento de Oncología del hospital de Massachusetts, fue investido ayer doctor «honoris causa» por la Universitat de Valencia. Alertó de que la reducción del presupuesto provocará que la industria farmacéutica y la comunidad médica pierdan el apetito para el desarrollo de nuevos tratamientos y, en el peor de los casos, se podría llegar al punto en que los médicos e investigadores abandonen desmoralizados la lucha contra esta enfermedad. Sin embargo, lanzó un mensaje esperanzador. Dijo que la lucha contra el cáncer no se ha perdido, ya que la investigación se encuentra en un momento donde los conocimientos de los últimos 40 años pueden, por primera vez, ser aplicados directamente a los pacientes con cáncer. «El cáncer tiene fecha de caducidad» José Baselga Jefe de Oncología del hospital de Massachusetts El experto, nuevo doctor Honoris Causa de la Universitat, sitúa al Clínico como uno de los mejores centros de investigación del mundo J. BATISTA VALENCIA. El doctor José Baselga (Barcelona, 1959) es una eminencia internacional en la lucha contra el cáncer. Catedrático de Medicina en Harvard, en 2010 aceptó el cargo de jefe del Departamento de Oncología del hospital de Massachusetts. Lo compatibiliza con la dirección científica del Instituto de Investigación en Oncología del Vall d’Hebron de Barcelona (VHIO), de donde han salido grandes avances contra la enfermedad. Ayer, fue investido como doctor Honoris Causa por la Universitat de València. Su vinculación con la institución pasa por el Hospital Clínic, con el que colabora y al que considera como uno de los centros de investigación oncológica más punteros del planeta. —Científicos del Vall d’Hebron han descubierto una serie de genes que provocan la inmortalidad celular de los tumores, lo que abre la puerta a forzar su envejecimiento, un paso enorme en la lucha contra el cáncer. ¿Estamos cerca de encontrar una cura? —La respuesta es que sí. Es impresionante lo que llegamos a conocer hoy en día. Cuando se sabe tanto se puede ser optimista. No estamos dando palos de ciego. Tardará más o menos, pero tenemos un camino y podemos ver hacia dónde nos dirigimos. Aunque no se puede poner un calendario, el cáncer tiene fecha de caducidad. —¿Es mal momento para la investigación debido a los recortes, como ha sucedido con el Centro Príncipe Felipe de Valencia? —Es un momento de dificultad, pero no se puede plantear el no investigar. Hay que buscar fuentes de financiación de donde sea. También es un momento para redirigir nuestras prioridades. En Cataluña, por ejemplo, hay demasiados centros de investigación. Hay que consolidar, focalizar los recursos en aquellos que realmente tienen capacidad para aportar. —¿Qué nivel alcanza la investigación valenciana contra el cáncer? —El servicio de Oncología del Clínico es uno de los mejores centros del mundo en investigación clínica. Los compuestos más novedosos contra genes mutados y vías críticas se están estudiando en Valencia. En Harvard y en Barcelona tenemos bastantes estudios abiertos junto con ellos. Los grandes grupos de investigación de fármacos nuevos que están en la zona de San Francisco, o los de biotecnología de Boston, cuentan con Valencia para hacer sus estudios clínicos porque tienen una oncología de muy buen nivel. Valencia ha apostado por la nueva generación de tratamientos. En el Clínico tienen una unidad de secuenciación de tumores, y conocer la información sobre el estado mutacional es la herramienta de futuro en investigación. —¿A qué responde el desplazamiento de personas para tratarse la enfermedad en EE.UU.? —El diferencial está a nivel de investigación. Pero a nivel de atención yo no le daría más importancia. Podemos estar confiados y seguros de que la atención que damos en España está buena como en cualquier lugar del mundo. —¿Cuáles son los últimos descubrimientos del VHIO? —Tenemos dos que van a cambiar muchas vidas, espero. Hace unos días presentamos en Estocolmo el resultado del estudio ‘Bolero 2’, sobre un inhibidor nuevo para pacientes con cáncer de mama avanzado. Llegamos a triplicar el tiempo de progresión de la enfermedad. También tenemos otro sobre un anticuerpo nuevo contra el cáncer de mama que realizamos en colaboración con Valencia y que dobla el efecto del tratamiento básico. Lo presentaremos en San Antonio el próximo 5 de diciembre.	<urn:uuid:a653b1ef-274d-4ef0-b735-50d3f73a031b>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	5,871
COMPTE RENDU du Conseil Municipal du 16 juillet 2020 à 18 heures 30 ETAIENT PRESENTS : Messieurs POMA-DALCHER-Madame DE QUERO-Monsieur MONCHO-Mesdames PIERRAT-VALGELATA-Monsieur CAUVE-Mesdames GRANGEBARADE-Messieurs DICHARRY-LENOIR-Madame PELLEGRINO-Monsieur MENDESMadame DUBOIS-Monsieur BADALASSI-Madame VIALE-Monsieur MOREAUMesdames SKRABO-YOUSSEF-Messieurs CALLET-BOUIX-JERIBI-Mesdames LACQUA-HERING-SICARDOU ABSENTS EXCUSES : Monsieur WALLAERE-Madame GAVACHE PROCURATIONS : Monsieur WALLAERE à Monsieur MONCHO Madame GAVACHE à Monsieur BOUIX Secrétaire de séance : Madame Nathalie VALGELATA Arrivée de Madame Géraldine SKRABO-CRISTINA à 18H50 Monsieur le Maire indique aux membres du Conseil Municipal qu'une modification a été apportée concernant l'ordre du jour du présent conseil à savoir : suite à une nouvelle règlementation, suppression du point n° 11 : Indemnité de conseil du Trésorier Principal. Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/69 : Désignation des membres du Conseil Municipal siégeant dans les organismes extérieurs Syndicat Départemental de l'Electricité et du Gaz des Alpes-Maritimes : S. D. E. G. 1 Membre titulaire : Monsieur André CAUVE 1 Membre suppléant : Monsieur Arnaud CALLET Le Conseil Municipal approuve à l'unanimité Syndicat Intercommunal de l'Estéron et du Var Inférieur : S. I. E. V. I. 2 Membres titulaires : Messieurs Frédéric POMA et André CAUVE FALCO 2 Membres suppléants : Messieurs Marc MONCHO et Arnaud CALLET Le Conseil Municipal approuve à l'unanimité Syndicat Intercommunal de Pont du Loup : S. I. P. L 3 Membres titulaires : Monsieur Frédéric POMA, Madame Catherine PELLEGRINO et Monsieur Slah JERIBI Le Conseil Municipal approuve à l'unanimité Syndicat Intercommunal à Vocation Multiple du Canton du Bar sur Loup 2 Membres titulaires : Messieurs Frédéric POMA et André CAUVE Le Conseil Municipal approuve à l'unanimité Syndicat Intercommunal à Vocation Multiple " Pays de Vence " 2 Membres titulaires: Messieurs Frédéric POMA et Jean-Luc DALCHER 2 Membres suppléants: Monsieur André CAUVE et Madame Marie-Hélène GRANGE Le Conseil Municipal approuve à l'unanimité Syndicat Mixte de Préfiguration du Parc Naturel Régional des Préalpes d'Azur (PNR) Délégué titulaire: Madame Geneviève PIERRAT Délégué suppléant: Madame Dominique SICARDOU Le Conseil Municipal approuve à l'unanimité Pôle Touristique du Pays de Grasse Le Maire (ou ses représentants) : Madame Lisa DUBOIS Le Conseil Municipal approuve à l'unanimité Syndicat Intercommunal des Collectivités Territoriales Informatisées Alpes-Maritimes SICTIAM Délégué titulaire: Monsieur Frédéric POMA Délégué suppléant: Monsieur Michel WALLAERE Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/70 : Représentation au Conseil d'Administration du Centre Communal d'Action Sociale Le Maire, Président, 4 membres du Conseil Municipal : Madame Anne DE QUERO, Monsieur Jean-Christophe BADALASSI, Mesdames Mireille VIALE et Katy GAVACHE Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/71 : Constitution de la commission d'Appels d'Offres et de Délégations de Service Public Le Maire, Président, 5 membres titulaires : Messieurs Michel WALLAERE, André CAUVE, Mesdames Catherine PELLEGRINO, Claudie LACQUA et Charline HERING 5 membres suppléants : Messieurs Marc MONCHO, Jean-Jacques DICHARRY, Madame Oifa YOUSSEF, Messieurs Arnaud CALLET et Stéphane BOUIX. Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/72 : Constitution de la commission municipale de l'urbanisme et de l'habitat Le Maire, Président, 4 membres désignés : Madame Nathalie VALGELATA, Monsieur André CAUVE, Monsieur Bertrand LENOIR et Monsieur Slah JERIBI Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/73 : Constitution de la commission municipale chargée de l'élaboration du PLU Le Maire, Président, 6 membres désignés : Monsieur Jean-Luc DALCHER, Madame Nathalie VALGELATA, Monsieur Bertrand LENOIR, Madame Catherine PELLEGRINO, Monsieur Stéphane BOUIX et Madame Charline HERING Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/74 : Constitution de la commission municipale chargée des finances et du contrôle de gestion Le Maire, Président 5 membres désignés : Monsieur Jean-Luc DALCHER, Monsieur André CAUVE, Madame Catherine PELLEGRINO, Monsieur Arnaud CALLET et Madame Charline HERING Le Conseil Municipal approuve à l'unanimité __________________ * Délibération n° 2020/75 : Constitution de la commission municipale chargée des travaux et de l'aménagement urbain Le Maire, Président 5 membres désignés : Madame Geneviève PIERRAT, Monsieur André CAUVE, Monsieur Arnaud CALLET, Monsieur Stéphane BOUIX et Monsieur Slah JERIBI Le Conseil Municipal approuve à l'unanimité _________________ * Délibération n° 2020/76 : Constitution des commissions extra municipales Lors de la présentation des 5 commissions extra-municipales, Monsieur le Maire indique que la constitution des commissions extra-municipales s'inscrit dans la politique de la municipalité en matière de démocratie participative et de concertation. Chaque commission extra-municipale aura un Elu en charge de l'organisation et de la gestion de cette commission. Monsieur le Maire poursuit en demandant aux membres du Conseil Municipal et à la demande de Monsieur André FALCO-CAUVE que soit rajoutée une 6 ème commission extramunicipale à l'ordre du jour n° 8 à savoir une commission extra-municipale de Travaux, Aménagements et Patrimoine. La proposition de Monsieur le Maire a été approuvée par l'ensemble des Elus Monsieur Stéphane BOUIX demande à Monsieur le Maire si d'autres Elus pourraient y participer ? Madame Charline HERING s'interroge sur l'intitulé de l'ordre du jour n° 8. Monsieur Jean-Luc DALCHER indique que le point n° 8 a pour seul but d'approuver la constitution de ces commissions extra-municipales. La composition par des membres du conseil et des tourrettans sera examinée lors d'une prochaine séance du conseil municipal. Monsieur le Maire indique en effet qu'il appartiendra au Conseil municipal d'approuver la composition des différents membres desdites commissions extra-municipales qui regroupera des habitants de Tourrettes-sur-Loup, des Elus, des représentants d'associations … aussi des mesures de publicité et d'informations seront effectuées pour les différents acteurs voulant participer à ces commissions. La liste sera présentée lors d'un prochain conseil municipal. Commission extramunicipale de la culture : Madame Marie-Hélène GRANGE, Vice-présidente, Commission extramunicipale du conseil de sages : Monsieur André CAUVE, Vice-président, Commission extramunicipale de l'écologie et développement durable: Madame Geneviève PIERRAT, Vice-présidente, Madame Géraldine SKRABO, Vice-présidente, Commission extramunicipale du tourisme et de la relance économique: Madame Elisabeth DUBOIS, Vice-présidente, Monsieur Sébastien MOREAU, Vice-président, Commission extramunicipale enfance-jeunesse : Madame Geneviève PIERRAT, Vice-présidente, Commission extramunicipale travaux, aménagement, patrimoine : Monsieur André CAUVE, Vice-président, Le Conseil Municipal approuve à l'unanimité _________________ * Délibération n° 2020/77 : Délégation d'attributions au Maire Monsieur le Maire demande si l'ensemble des Elus ont pu prendre connaissance de la note de synthèse concernant les délégations d'attributions au Maire. Il indique qu'une modification a été apportée concernant le point n° 16. Monsieur Jean-Luc DALCHER a proposé à Monsieur le Maire des éléments plus précis. En effet, afin d'éviter tout risque en cas de recours, au motif que la délégation concernant le point n° 16, serait imprécise il convient de préciser que le Conseil Municipal peut déléguer à Monsieur le Maire les possibilités d'ester en justice c'est-à-dire la capacité à exercer un recours devant un Tribunal. AJOUTER le texte exact de la modification voir le DGS En cas de procédure contentieuse En cas de procédure Civil, Commercial, pénal : juridiction de 1 ère Instance Monsieur le Maire demande s'il y a des questions Vu le Code Général des Collectivités Territoriales, et notamment les articles L.2122-22 et L.2122-23, Considérant la possibilité pour le Conseil Municipal de déléguer au Maire certaines de ses attributions, en explicitant celles qu'il peut subdéléguer, Considérant l'utilité des délégations d'attributions du Conseil Municipal au Maire pour faciliter la bonne marche de l'Administration communale, Considérant la nécessité de compléter la délibération du 14 septembre dernier afin de correspondre aux besoins de réactivité des services, Le Maire propose, en conséquence, au Conseil Municipal de le charger pour la durée de son mandat : 1 / d'arrêter et modifier l'affectation des propriétés communales utilisées par les services publics municipaux et de procéder à tous les actes de délimitation des propriétés communales; 2 / de procéder au relèvement jusqu'à 10 % des tarifs des droits de voirie, de stationnement, de dépôt temporaire sur les voies et autres lieux publics et, d'une manière générale, des droits prévus au profit de la Commune qui n'ont pas un caractère fiscal ces droits et tarifs pouvant, le cas échéant, faire l'objet de modulations résultant de l'utilisation de procédures dématérialisées ; 3 / de procéder à la réalisation des emprunts destinés au financement des investissements prévus par le budget et aux opérations financières utiles à la gestion des emprunts, y compris les opérations de couvertures des risques de taux et de change, ainsi que de prendre les décisions mentionnées au III de l'article L.1618-2 et au a de l'article L.2221-5-1, sous réserve des dispositions du c de ce même article, et de passer à cet effet les actes nécessaires ; Cette délégation est donnée au Maire aux fins de contracter tous emprunts à court, moyen ou long terme, libellés en euros ou devises, au taux d'intérêt fixe ou indexé (révisable ou variable) à un taux effectif global (T.E.G.) compatible avec les dispositions légales ou réglementaires applicables en cette matière, pouvant comporter un différé d'amortissement et d'intérêts. Le contrat de prêt pourra comporter une ou plusieurs des caractéristiques ci-après : * la faculté de modifier une ou plusieurs fois l'index ou le taux relatif au(x) calcul(s) du ou des taux d'intérêt, * des droits de tirages échelonnés dans le temps avec faculté de remboursement et/ou de consolidation par mise en place de tranches d'amortissement, * la faculté de modifier la devise, * la faculté de modifier la périodicité et le profil de remboursement. * la possibilité de réduire ou d'allonger la durée d'amortissement, Par ailleurs, le Maire pourra exercer les options prévues par le contrat de prêt et conclure tout avenant destiné à introduire dans le contrat initial une ou plusieurs des caractéristiques cidessus énumérées ; 4 / de prendre toute décision concernant la préparation, la passation, l'exécution et le règlement des marchés publics et accords-cadres passées selon la procédure adaptée et les procédures formalisées en fonction des seuils fixés par décret, lorsque les crédits sont inscrits au budget. Enfin, le Maire peut prendre toute décision concernant les avenants et les modifications de contrat relatifs aux marchés publics passés selon ces mêmes procédures en fonction des seuils fixés par décret, lorsque les crédits sont inscrits au budget. 5 / de décider de la conclusion et de la révision du louage de choses pour une durée n'excédant pas douze ans ; 6 / de passer les contrats d'assurance ainsi que d'accepter les indemnités de sinistre y afférentes ; 7 / de créer, modifier et supprimer les régies comptables nécessaires au fonctionnement des services municipaux ; 8 / de prononcer la délivrance et la reprise des concessions dans le cimetière ; 9 / d'accepter les dons et legs qui ne sont grevés ni de conditions ni de charges ; 10 / de décider l'aliénation de gré à gré de biens mobiliers jusqu'à 4 600 € ; 11 / de fixer les rémunérations et de régler les frais et honoraires des avocats, notaires, avoués, huissiers de justice et experts ; 12 / de fixer, dans les limites de l'estimation des services fiscaux (domaines), le montant des offres de la Commune à notifier aux expropriés et de répondre à leurs demandes ; 13 / de décider de la création de classes dans les établissements d'enseignement ; 14 / de fixer les reprises d'alignement en application d'un document d'urbanisme ; 15 / d'exercer de façon générale, au nom de la Commune, les droits de préemption définis par le Code de l'urbanisme, que la Commune en soit titulaire ou délégataire et de déléguer l'exercice de ces droits à l'occasion de l'aliénation d'un bien selon les dispositions prévues à l'article L.211-2 ou au premier alinéa de l'article L.213-3 de ce même code dans les conditions que fixe le conseil municipal ; 16 / d'intenter au nom de la Commune les actions en justice et de défendre la Commune dans les actions intentées contre elle dans les cas définis par le conseil municipal, et de transiger avec les tiers dans la limite de 1 000 € ; 17 / de régler les conséquences dommageables des accidents dans lesquels sont impliqués des véhicules municipaux que le conducteur soit ou ne soit pas l'auteur du dommage, sans limite particulière ; 18 / de donner en application de l'article L.324-1 du Code de l'urbanisme, l'avis de la Commune préalablement aux opérations menées par un établissement public foncier local ; 19 / de signer la convention prévue par le troisième alinéa de l'article L.332-11-2 du Code de l'urbanisme précisant les conditions dans lesquelles un propriétaire peut verser la participation pour voirie et réseaux ; 20 / de réaliser les lignes de trésorerie sur la base d'un montant de 500 000 € ; 21 / d'exercer, au nom de la Commune et dans les conditions fixées par le Conseil Municipal, le droit de préemption défini par l'article L.214-1 du code de l'urbanisme ; 22 / d'exercer ou de déléguer, au nom de la Commune le droit de priorité défini aux articles L.240-1 à L.240-3 du code de l'urbanisme ou de déléguer l'exercice de ce droit en application des mêmes articles, dans les conditions fixées par le conseil municipal ; 23 / de prendre les décisions mentionnées aux articles L.523-4 et L.523-5 du code du patrimoine relatives à la réalisation de diagnostics d'archéologie préventive prescrits pour les opérations d'aménagement ou de travaux sur le territoire de la Commune ; 24 / d'autoriser, au nom de la Commune, le renouvellement de l'adhésion aux associations dont elle est membre, 25 / d'exercer, au nom de la commune, le droit d'expropriation pour cause d'utilité publique prévu au troisième alinéa de l'article L. 151-37 du code rural et de la pêche maritime en vue de l'exécution des travaux nécessaires à la constitution d'aires intermédiaires de stockage de bois dans les zones de montagne ; 26 / de demander à tout organisme financeur, dans les conditions fixées par le conseil municipal, l'attribution de subventions ; 27 / de procéder au dépôt des demandes d'autorisations d'urbanisme relatives à la démolition, à la transformation ou à l'édification des biens municipaux (permis, déclarations préalables y compris de division, certificats d'urbanisme) ; 28 / d'exercer, au nom de la commune, le droit prévu au I de l'article 10 de la loi n° 75-1351 du 31 décembre 1975 relative à la protection des occupants de locaux à usage d'habitation ; Sauf disposition contraire dans la délibération portant délégation, les décisions prises en application de celle-ci peuvent être signées par un adjoint ou un conseiller municipal agissant par délégation du Maire dans les conditions fixées à l'article L.2122-18. Le Conseil Municipal approuve à l'unanimité ____________ * Délibération n° 2020/78 : Indemnités de fonction du Maire, des Adjoints et des Conseillers Municipaux délégués Monsieur le Maire indique que le point n° 10 portera uniquement, sur les indemnités de fonction du Maire et des Adjoints. L'enveloppe du montant mensuel est de 5.616.69 €. L'indemnité du Maire est portée à 46.75 % du montant Brut. L'indemnité des Adjoints est portée à 12.49 % du montant Brut. Monsieur le Maire précise que le taux en 2014 était de 17.68 % pour le 1 er Adjoint. Pour information, il est précisé de par la Loi, que le montant des indemnités de fonction est fixé en pourcentage correspondant à l'indice brut 1027 de rémunération et varie selon l'importance du mandat et la population de la commune. Pour information, l'indemnité est fixée par la loi pour la Commune de Tourrettes-sur-Loup, à : 55% pour le Maire 22 % pour les Adjoints Monsieur Bertrand LENOIR intervient en demandant que les pourcentages exprimés cidessous soient donnés en Euros pour plus de transparence aussi le Maire indique : - l'indemnité du Maire est portée à 46.75 % du montant Brut soit à 1818.29 € Brut - l'indemnité des Adjoints est portée à 12.49 % du montant Brut soit à 485.78 € Brut Le Conseil Municipal approuve à l'unanimité __________________ * Indemnité de conseil du Trésorier Principal Retiré de l'ordre du jour __________________ Le Maire demande s'il y a des questions ? Aucun conseiller ne demande la parole. Monsieur le Maire termine la séance en indiquant la date du prochain conseil municipal à savoir le 30/07/2020 à 18 H 30 à l'Espace Paul CEUZIN qui portera sur le budget. Information du Maire - La fête Patronale Sainte Marie Madeleine aura lieu du 25 au 28 juillet 2020 organisée par le comité des fêtes - Pour la carte d'élu, merci d'apporter 2 photos pour les adjoints et 1 pour les conseillers municipaux - Covid 19, les mesures seront renforcées au 1 er Août 2020, à partir de lundi 20/7/2020 il y aura une note de service qui sera pour les employés et les Elus - Tous les vendredis soir : Nuits Violettes organisé par l'association Guilde de Tourrettes - Spectacle Festival des mots avec l'invité d'honneur « Michel Boujenah » le 18/7/2020 organisé par Claudie LACQUA - Remerciement pour la journée du 14/7/2020 - Il est prévu une soirée pour le 12/8/2020 Fin du conseil : 19h15	<urn:uuid:78336902-88e7-4b0b-a278-9cfc4b1c2888>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	18,306
NASTAVNI PLAN ZA GIMNAZIJU –INFORMACIONE TEHNOLOGIJE IZBORNO PODRUČJE RAZRED I BROJ NASTAVNIH 8	<urn:uuid:21ba9bff-c0eb-413f-9139-87cd861ee3be>	HuggingFaceFW/finepdfs/tree/main/data/hrv_Latn/train	finepdfs	hrv_Latn	98
INFORME DE LA SITUACIÓN FINANCIERA Y DE SOLVENCIA (ISFS) (31 DICIEMBRE 2021) ÍNDICE Resumen ......................................................................................................................... 4 A. ACTIVIDAD Y RESULTADOS ............................................................................. 6 A.1. Actividad ........................................................................................................... 6 A.2. Resultados en materia de suscripción ............................................................ 7 A.3. Rendimiento de las inversiones ....................................................................... 7 A.4. Resultados de otras actividades ...................................................................... 9 A.5. Cualquier otra información ............................................................................. 9 B. SISTEMA DE GOBIERNO .................................................................................. 9 B.1. Información general sobre el Sistema de Gobierno ....................................... 9 B.1.1. Sistema de Gobierno de la Mutualidad .................................................. 9 B.1.2. Funciones Fundamentales ....................................................................... 13 B.1.3. Política de Remuneración ....................................................................... 14 B.2. Exigencias de aptitud y honorabilidad ........................................................... 15 B.3. Sistema de Gestión de Riesgos incluida la autoevaluación de riesgos y de solvencia ............... 16 B.3.1. Sistema de Gestión de Riesgos ............................................................... 16 B.3.2. ORSA (Autoevaluación Prospectiva de los Riesgos) ............................. 19 B.4. Sistema de Control Interno y Función de Verificación de Cumplimiento ......... 21 B.4.1. Sistema de Control Interno ..................................................................... 21 B.4.2. Función de Verificación de Cumplimiento ............................................. 22 B.5. Función de Auditoría Interna ......................................................................... 23 B.6. Función Actuarial ........................................................................................... 24 B.7. Externalización ............................................................................................... 26 B.8. Cualquier otra información ............................................................................ 27 C. Perfil de riesgo ...................................................................................................... 27 C.1. Riesgo de suscripción ..................................................................................... 28 C.2. Riesgo de mercado ......................................................................................... 28 C.2.1. SCR Tipo de interés ............................................................................... 30 C.2.2. SCR Renta variable ................................................................................ 30 C.2.3. SCR Inmuebles ....................................................................................... 30 C.2.4. SCR Spread ............................................................................................. 31 C.3. Riesgo crediticio ............................................................................................. 31 ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE. Prohibida su reproducción parcial o total sin la debida autorización. \| C.4. Riesgo de liquidez \| 31 \| \|-------------------------\|----\| \| C.5. Riesgo operacional \| 32 \| \| C.6. Otros riesgos significativos \| 32 \| \| C.7. Cualquier otra información \| 32 \| \| D. Valoración a efectos de solvencia \| 32 \| \| D.1. Activos \| 32 \| \| D.2. Provisiones técnicas \| 35 \| \| D.3. Otros pasivos \| 38 \| \| D.4. Métodos de valoración alternativos \| 39 \| \| D.5. Cualquier otra información \| 39 \| \| E. Gestión de capital \| 40 \| \| E.1. Fondos propios \| 40 \| \| E.2. Capital de solvencia obligatorio y capital mínimo obligatorio \| 41 \| \| E.3. Uso del sub-módulo de riesgo de acciones basado en la duración en el cálculo del capital de solvencia obligatorio \| 43 \| \| E.4. Diferencias entre la fórmula estándar y cualquier modelo interno utilizado \| 44 \| \| E.5. Incumplimiento del capital mínimo obligatorio y el capital de solvencia obligatorio \| 44 \| \| E.6. Cualquier otra información \| 44 \| \| Anexos \| 45 \| ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE. Prohibida su reproducción parcial o total sin la debida autorización. Resumen La MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE, sin ánimo de lucro, en adelante "la Mutualidad" trabaja en el ramo de Vida. Se constituyó por tiempo indefinido y desarrolla su actividad en la Comunidad Autónoma de Galicia. Su objeto es la previsión de riesgos sobre las personas, contra circunstancias o acontecimientos de carácter fortuito y previsible, dentro de los límites legales, cubriendo los riesgos de muerte, jubilación y la opción de rescatar el capital a la edad aprobada en asamblea general. Los datos de La Mutualidad, sobre las principales magnitudes a 31 de diciembre de 2021 son los que se detallan a continuación: - El resultado del ejercicio 2021, después de impuestos, fue de 4,6 miles €, en el ejercicio anterior resultó con un beneficio de 15,3 miles €. - El rendimiento de suscripción a 31 de diciembre de 2021 es de -142 miles de €, empeorando con respecto al ejercicio anterior que resultó de -57 miles €. - La cifra de primas imputadas a cierre de 2021 es de 130 miles €, disminuye un 15% en relación con el ejercicio anterior (154 miles €). - Las provisiones matemáticas contables, del ejercicio 2021, ascienden a 4.690 miles €, en estas provisiones se ha imputado el 32,63% de la diferencia entre las Provisiones que resultan de aplicar las nuevas tablas biométricas PER2020 de primer orden y las tablas PERMF2010, a 31/12/2021. En 2020, las provisiones fueron de 5.402 miles €. - El ratio de gastos (sin incluir los gastos imputables a siniestros) sobre prima imputadas es de 72%, aumenta 11 puntos respecto al ejercicio anterior (61%), esto se debe a una disminución en las primas imputadas de un 15% con respecto al año 2020. Calculado sobre el importe de las Provisiones Técnicas, representan un 2% (1,7% en 2021). - El rendimiento de las inversiones fue de 164 miles € al cierre del ejercicio 2021, aumenta con relación al año anterior (55 miles €), principalmente por un incremento en la rentabilidad media de los productos en cartera del ejercicio de 2021 a 2,50%, frente al 0,84% del ejercicio precedente. Este aumento de la rentabilidad se debe a 111 miles €, imputados a ingresos, procedentes de la sentencia favorable a la Mutualidad por la salida a Bolsa de Bankia. Si descontamos ese importe, la rentabilidad quedaría en 1,05%; y adicionalmente disminuyen los deterioros. - La Mutualidad realiza la valoración de sus activos y pasivos siguiendo la normativa de Solvencia II generando el balance económico. A 31 de diciembre de 2021 la Mutualidad posee Fondos Propios básicos de Nivel 1 no restringidos por un importe de 1.200 miles €, y de Nivel 3 por un importe de 76 miles € (1.057 miles € en 2020). Los Fondos propios de nivel 1 se caracterizan por ser elementos que pueden ser utilizados inmediatamente y sin restricción para la cobertura de riesgos o de pérdidas en cuanto se produzcan. En cuanto a los Fondos propios de nivel 3 no se consideran elegibles para dar cobertura al capital mínimo obligatorio (CMO), y serán elegibles para dar cobertura al capital de solvencia obligatorio (CSO) con un máximo del 15% del importe del CSO. - Las cifras de SCR (Capital requerido de Solvencia) y MCR (Capital Mínimo Requerido) a 31 de diciembre de 2021 (en miles €) son: \| Solvencia \| Capital requerido \| Capital elegible \| Ratio de Solvencia \| MCR como % SCR \| \|-----------\|-------------------\|------------------\|--------------------\|----------------\| \| SCR \| 429 \| 1.264 \| 295% \| 197% \| \| MCR \| 800 \| 1.200 \| 150% \| \| El ratio de solvencia aumenta con respecto a las cifras del 2020 (274%). Las cifras de SCR (Capital requerido de Solvencia) y MCR (Capital Mínimo Requerido) a 31 de diciembre de 2020 (en miles €) fueron: \| Solvencia \| Capital requerido \| Capital elegible \| Ratio de Solvencia \| MCR como % SCR \| \|-----------\|-------------------\|------------------\|--------------------\|----------------\| \| SCR \| 386 \| 1.057 \| 274% \| 207% \| \| MCR \| 800 \| 1.057 \| 132% \| \| En relación con el Sistema de Gobierno, el 17/12/2021, han sido revisadas y aprobadas las políticas referidas Auditoría Interna, Actuarial, Sistema de Gobierno y Cumplimiento Normativo, cumpliendo con todos los requisitos que se establecen en el artículo 42 (Directiva 2009/138/CE). ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE. Prohibida su reproducción parcial o total sin la debida autorización. A. ACTIVIDAD Y RESULTADOS A.1. Actividad La Mutualidad es una entidad de previsión social voluntaria, sin ánimo de lucro, que desarrolla una acción complementaria a la de la Seguridad Social. Se constituyó por tiempo indefinido y desarrolla su actividad en la Comunidad Autónoma de Galicia. Tiene personalidad jurídica propia, con plena capacidad para adquirir y poseer bienes, gravarlos y enajenarlos, celebrar toda clase de actos y contratos relacionados con sus fines y comparecer ante toda clase de tribunales, oficinas y dependencias, tanto públicas como privadas. El domicilio social actual de la Mutualidad es Avenida Cooperación, Bloque 14, 6 bajo San Valentín, 15500 FENE, su teléfono el 981-34.13.11 y su C.I.F. V-15059975. Por tratarse de una entidad de ámbito local se encuentra bajo la supervisión de la Consellería de Facenda, Dirección Xeral de Política Financeira, Tesouro e Fondos Europeos, con domicilio en San Caetano, s/n, 15781 Santiago de Compostela, Galicia. España. Centium Auditores, S.L., emite informe de auditoría sin salvedades relativo a las cuentas anuales de la Mutualidad al 31 de diciembre de 2021. Esta Sociedad está domiciliada en Plaza Escandalera, 3 1º A. Oviedo. España; siendo la persona contacto con la Mutualidad Daniel Martínez Fernández. La Mutualidad opera en el ramo de vida, su objeto es la previsión de riesgos sobre las personas, contra circunstancias o acontecimientos de carácter fortuito y previsible, dentro de los límites legales, cubriendo los riesgos de muerte, jubilación y la opción de rescatar el capital a la edad aprobada en asamblea general extraordinaria. La Mutualidad ejerce su objeto social en la Comunidad Autónoma de Galicia. A.2. Resultados en materia de suscripción El rendimiento de suscripción de la Mutualidad a 31 de diciembre de 2021 es de -142 miles de €, empeora con respecto al ejercicio anterior que resultó de -57 miles €, este empeoramiento se origina por una caída en el volumen de primas y una menor variación de las Provisiones Técnicas. \| Año \| 2021 \| 2020 \| \|------------------------------------------\|--------\|--------\| \| Primas Imputadas al Ejercicio, Netas de Reaseguro \| 130 \| 154 \| \| Otros Ingresos Técnicos \| 0 \| 0 \| \| Siniestralidad del Ejercicio, Neta de Reaseguro \| -886 \| -1.253 \| \| Variación de Otras Provisiones Técnicas, Netas de Reaseguro \| 712 \| 1.140 \| \| Gastos de Explotación Netos \| -94 \| -93 \| \| Otros Gastos Técnicos \| -5 \| -5 \| \| Rendimiento de Suscripción \| -142 \| -57 \| cifras en miles € Las primas imputadas al ejercicio ascienden a 130 miles €, con una disminución con respecto al cierre de 2020 del 15% (154 miles €). La siniestralidad del ejercicio asciende a 886 miles €, lo que implica una disminución con respecto al cierre de 2020 del 29% (1.253 miles €). La Variación de Otras Provisiones Técnicas se sitúa en 712 miles €, lo que implica una disminución con respecto al cierre de 2020 del 37,5% (1.140 miles €). El importe de los Gastos de Explotación Netos asciende a 94 miles € (2% sobre las provisiones técnicas), 93 miles € en 2020. El importe de Otros Gastos Técnicos asciende a 5 miles €, igual que en el ejercicio anterior. La Mutualidad no tiene suscritos contratos de Reaseguro a cierre de ejercicio 2021. A.3. Rendimiento de las inversiones El rendimiento de las inversiones se sitúa en 164 miles €, al cierre del ejercicio 2021, (55 miles €, en 2020). El rendimiento de las inversiones financieras se sitúa en 54 miles € al cierre del ejercicio 2021, (60 miles € en el 2020). La cartera de la Mutualidad sigue la misma pauta conservadora de siempre. Las renovaciones de la cartera de "Inversiones mantenidas hasta el vencimiento" (renta fija), se realizaron comprando deuda de empresas con tipo de interés fijo, la calificación crediticia requerida por ley y de vencimientos a medio plazo y, en otros casos, dejando el dinero sin invertir. En el ejercicio de 2021 no se produjeron ni deterioros ni reversiones en este tipo de renta. En cuanto a los "Instrumentos de patrimonio", en este ejercicio se realizaron movimientos de ventas que reportaron 44 miles € de beneficios, 14 miles € de pérdidas y también se deterioraron 45 miles € del fondo Schroder Isf European Dividend. En septiembre de 2021 se declara firme la sentencia a favor de la Mutualidad (caso de las Acciones de Bankia), lo que produjo un ingreso de 111 miles €. En 2020 los movimientos de ventas reportaron un beneficio de 35 miles €, y se deterioraron 71 miles € de las acciones de Telefónica. En la cuenta de "Ajustes por cambios de valor de los activos financieros disponibles para la venta" reflejamos este ejercicio un importe positivo de 93 miles €. En el ejercicio de 2020 se registró un importe negativo de 48 miles €. Por último, hay que señalar que la rentabilidad media de los productos en cartera del ejercicio de 2021 fue de 2,50%, frente al 0,84% del ejercicio precedente. Este aumento de la rentabilidad se debe a los 111 miles € imputados a ingresos procedentes de la sentencia favorable a la Mutualidad por la salida a Bolsa de Bankia. Si descontamos ese importe, la rentabilidad quedaría en 1,05%. La Mutualidad tiene la mayor parte de las inversiones financieras en renta fija a vencimiento, por lo que la exposición al riesgo vendría dada por las inversiones en instrumentos de patrimonio. El porcentaje que suponen estos activos en el conjunto de las inversiones de la Mutualidad es un 39,70% del total de activos financieros, en el ejercicio de 2020 fue del 25,96%. A.4. Resultados de otras actividades No aplica, puesto que la Mutualidad no incurre en ingresos ni gastos significativos derivados de actividades distintas a la de la propia actividad aseguradora. En cualquier caso, no dispone de arrendamientos ni operativos ni financieros. A.5. Cualquier otra información Desde la fecha de cierre del ejercicio hasta la formulación de las cuentas anuales se produjo la invasión de Ucrania por parte de Rusia, provocando una guerra entre ambos países. Este conflicto repercute negativamente en la economía a nivel mundial. Los precios de las materias primas se han disparado y, aunque las sanciones excluyen la energía, su encarecimiento parece que continuará. Rusia ha evitado, por ahora, el corte de suministro, pero el colapso en la negociación en mercado ya produce interrupciones "de facto". El precio del gas en Europa marca récords y sube el 130% a raíz de la invasión. La UE no podrá rebajar su dependencia energética de Rusia en el corto plazo y el Presidente Sánchez advierte a la opinión pública "de que la guerra de Ucrania tendrá un coste para todos". En lo concerniente a la Mutualidad, estamos muy preocupados ya que, además de la caída en las cotizaciones de los productos que tenemos en cartera, poseemos un bono de Gazprom por importe de 100 miles € de nominal que actualmente no cotiza, aunque, según nos transmiten los gestores, una vez finalizado el conflicto debería volver a los valores previos de cotización al tratarse de la mayor compañía gasística de Rusia. B. SISTEMA DE GOBIERNO B.1. Información general sobre el Sistema de Gobierno B.1.1. Sistema de Gobierno de la Mutualidad La Mutualidad se halla regida por la Asamblea General, como órgano soberano de carácter deliberante, y por la Junta Directiva, como órgano de carácter ejecutivo. Adicionalmente, la Mutualidad cuenta con una Comisión de Auditoría y Control. La Asamblea General es el órgano soberano de formación y expresión de la voluntad social en las materias que le atribuyen las disposiciones legales y los Estatutos de la Mutualidad. Serán el Presidente y el Secretario de la Asamblea los que lo sean de la Junta Directiva, quienes le sustituyan o en último término, quienes elijan la propia asamblea. Integran la Asamblea General: - Los mutualistas presentes o representados, - Los miembros de la Junta Directiva. Son competencias de la Asamblea General: 1. Nombrar y destituir, en su caso, a los miembros de la Junta Directiva. 2. Censurar la gestión mutual, examinar y aprobar, si procede, las cuentas anuales y la distribución y aplicación de los resultados del ejercicio o, en su caso, de las pérdidas. 3. Acordar la cuantía y forma de las aportaciones de los mutualistas al Fondo Mutual, así como la retribución, en su caso, de la totalidad o una parte de las mismas y su reintegro. 4. Aprobar los Estatutos y el Reglamento de Prestaciones de la Mutualidad, así como sus modificaciones. 5. Acordar la sustitución transformación, fusión, absorción, escisión y disolución de la Mutualidad, de acuerdo con lo establecido en la legislación aplicable. 6. Conocer y vigilar la actuación de la Junta Directiva. 7. Aprobar la creación o modificación de prestaciones o servicios. 8. El nombramiento y separación de los Auditores de cuentas. 9. Aprobar la remuneración de los miembros de Junta Directiva. Junta Directiva: La Junta Directiva es el órgano ejecutivo de los acuerdos adoptados por la Asamblea General, y encargada de la gestión, administración y gobierno de la Mutualidad. De acuerdo con dicha definición, la Junta Directiva ostenta la representación de la Mutualidad, dentro de sus propias competencias. De tal manera que este órgano es el responsable último del Sistema de Gobierno de la Mutualidad y del cumplimiento de las disposiciones legales, reglamentarias y administrativas relativas al sistema de gobierno. La Elección de todos los miembros de la Junta Directiva se realiza en reunión de la Asamblea General, que se celebrará en el primer semestre de cada año, se procederá a la elección y nombramiento para cubrir las vacantes de la Junta Directiva. Las elecciones se convocan, al menos con un mes de antelación a la celebración de la Asamblea General, mediante anuncio expuesto en el domicilio de la Mutualidad. En el anuncio de elecciones se hace constar, como mínimo, las vacantes que deban ser cubiertas y el plazo de presentación de candidaturas. Todos los mutualistas podrán presentar su candidatura para cubrir dichas vacantes, mediante escrito, que deberá ser entregado en la oficina de la Mutualidad con una antelación mínima de 15 días a la fecha fijada para la celebración de elecciones. Dentro de los cinco días naturales siguientes al término del plazo de presentación de candidaturas, la Junta Directiva procederá a la proclamación de los elegibles, debiendo comunicar la decisión sobre los candidatos proclamados y excluidos a los interesados y exponer las listas en el domicilio social. Dentro del plazo de tres días, los interesados podrán impugnar el acuerdo mediante escrito razonado, debiendo ser resuelto este recurso, por la Junta Directiva, en el término de dos días. Señalada la fecha para la celebración de elecciones se procederá a constituir dos mesas electorales compuestas cada una por un presidente y dos vocales. Corresponderá la presidencia de cada mesa a un miembro de la Junta Directiva, designado en el seno de esta y sin que en ningún caso puedan ser candidatos a la reelección. La Junta Directiva designará los vocales, de cada mesa, de entre los socios. Actuará como secretario con voz y voto un socio nombrado por mayoría de cada mesa, en su defecto se asignará la secretaría al vocal más joven. Los miembros de Junta Directiva ejercerán sus funciones durante el plazo de tres años pudiendo ser reelegidos por períodos de igual duración. La Junta Directiva se renovará por terceras partes o en número que más se aproxime, cada año. Si se produjera alguna vacante entre los miembros de la Junta Directiva, ésta será cubierta por la persona que en su momento obtuvo más votos sin resultar elegida. El periodo de desempeño del cargo en ambos casos será igual al que restará de mandato a la persona sustituida. Si no se pudiera cubrir el puesto, este quedará vacante hasta la próxima convocatoria de elecciones. En caso de producirse un número de vacantes que no permita mantener el mínimo estatutario de miembros de la Junta Directiva, esta convocará Asamblea General Extraordinaria para cubrir dichas vacantes mediante elección, debiendo celebrarse en el plazo máximo de noventa días a contar desde la fecha en que se produjera la última vacante. La Junta Directiva está investida de los más altos poderes para regir y representar a la Mutualidad, y podrá realizar cuantas operaciones integran su objeto social sin más limitaciones que las que se deriven de la Ley y de los Estatutos de la Mutualidad. Estará formada por los siguientes cargos: - Presidente - Vicepresidente - Secretario - Tesorero - Vocales, en número de dos a cuatro - Miembro Independiente De acuerdo a las políticas establecidas en la Mutualidad se ha establecido que el objetivo del sistema de Gobierno, es garantizar la gestión sana y prudente, siendo sus dos principios rectores la eficacia y la proporcionalidad, bajo una estructura de Control Interno que asegura el cumplimiento de las normas aplicables, la eficiencia y efectividad de las operaciones y la disponibilidad y fiabilidad de la información financiera y no financiera, con la finalidad de conseguir, con una seguridad razonable, el logro de los siguientes objetivos: - de control, supervisión y vigilancia, - operativos, - de información y comunicación y - de cumplimiento. Corresponde a la Junta Directiva en relación con su sistema de gobierno: - Aprobar y revisar este sistema de gobierno. - Aprobar, supervisar el cumplimiento y revisar las políticas del sistema de gobierno que se establecen en estas normas. - Adoptar las medidas adecuadas para subsanar las deficiencias detectadas por la Auditoría interna. Otros Órganos de la Mutualidad: La Comisión de Auditoría y Control estará compuesta por dos miembros de Junta Directiva, uno de los cuales ha de ser independiente. Al menos uno de ellos será designado teniendo en cuenta sus conocimientos y experiencia en materia de contabilidad, auditoría o en ambas. El nombramiento de los miembros de la Comisión se realizará por un plazo de tres años susceptible de prórroga. El Presidente de la Comisión, que será elegido de entre sus miembros, deberá ser independiente y tendrá voto de calidad en todos los asuntos competencia de la Comisión. Podrá ser reelegido una vez transcurrido el plazo de un año desde su cese. Actuará como Secretario de la Comisión de Auditoría y Control el miembro no elegido presidente. La Comisión de Auditoría y Control se reunirá cuantas veces sea convocada por acuerdo de la propia Comisión o de su presidente y, al menos, cuatro veces al año y podrá requerir la asistencia a sus sesiones de cualquier empleado de la Mutualidad, así como del Auditor de Cuentas externo. Igualmente podrá recabar asesoramiento externo. La dirección de la Mutualidad es llevada a cabo por una Junta Directiva compuesta por 6 miembros elegidos entre los mutualistas y un miembro independiente. La gestión está encomendada a personal externo. Para el cierre del ejercicio, se han renovado algunos cargos, siendo las personas designadas para los cargos de Junta Directiva las siguientes: \| CARGO \| Fecha de nombramiento \| \|---------------------\|-----------------------\| \| PRESIDENTE \| 28-05-2021 \| \| VICEPRESIDENTE \| 24-07-2020 \| \| SECRETARIO \| 24-05-2019 \| \| TESORERO \| 28-05-2021 \| \| VOCAL \| 24-05-2019 \| \| VOCAL \| 24-07-2020 \| \| MIEMBRO INDEPENDIENTE\| 24-07-2020 \| B.1.2. Funciones Fundamentales No se dispone de organigrama que muestre la estructura organizativa de la Mutualidad, dado a que esta no tiene personal contratado. Las funciones administrativas y de Atención al Mutualistas se encuentran externalizadas en Matilde Montero Pereira y Margarita López Vázquez quienes cumplen con los requisitos establecidos en la política de externalización. La Junta Directiva es el responsable de garantizar la eficacia del sistema de gestión de riesgos, de establecer el perfil de riesgo de la Mutualidad y de los límites de tolerancia al riesgo. Así mismo, corresponde a la Junta Directiva, aprobar las principales estrategias y políticas de gestión de riesgos. La Mutualidad, en reunión de Junta Directiva celebrada el 29/10/15 designó, como Responsables de la función externalizada de gestión de Riesgos, a los que ejercen los cargos de Vicepresidente y Tesorero. La Mutualidad desarrolla la función de gestión de riesgos, a través de contratos de externalización con AREA XXI cumpliendo con los requisitos exigidos en la Política de Externalización aprobada por la Junta Directiva de la Mutualidad. El Responsable de la Función de Cumplimiento Normativo será nombrado por la Junta Directiva, y será el que ocupe el cargo de Secretario. La Función de Auditoría Interna se encuentra externalizada, empresa XTANDARD SG AUDITORES, S.L., para garantizar la independencia entre la Función de Auditoría Interna y el resto de las áreas de la Mutualidad, se encuentra bajo la supervisión de la comisión de Auditoría que será desempeñada por un vocal y el miembro independiente de la Junta Directiva. El Responsable de la Función Actuarial será el que ocupe el cargo de Presidente, según se aprobó en reunión de la Junta Directiva celebrada el 25/05/17. La Función Actuarial está externalizada con el Proveedor A. ROMERO ASOCIADOS ACTUARIOS SL, quien cumple los requisitos establecidos en la Política de Externalización. B.1.3. Política de Remuneración En materia de Nombramiento y Retribuciones la Mutualidad, se rige por lo establecido en sus estatutos, los cuales establecen que las remuneraciones que perciban los miembros de la Junta Directiva por su gestión se podrán consistir en dietas de asistencia o a una retribución fija anual. Asimismo, tendrán derecho a ser reembolsados de los gastos debidamente justificados que el desempeño de su función les origine y ser asegurados de responsabilidad civil por el ejercicio de su cargo a expensas de la Mutualidad. En todo caso, el importe máximo anual de remuneración lo aprobará la Asamblea General. El artículo 27 de los Estatutos de la Mutualidad, establece que todos los cargos de la Asamblea General, de la Junta Directiva y de las Comisiones se configuran como no retribuidos y totalmente gratuitos. Los miembros de la Junta Directiva, tendrán derecho a obtener el reembolso de los gastos causados directamente por el desempeño de su función. Al cierre del 2021, no se realizaron retribuciones al personal. Las retribuciones devengadas por la Junta Directiva corresponden únicamente a conceptos de Dietas y Desplazamientos. De tal manera que, al cierre del ejercicio, no se ha presentado incidencias, en materia de Nombramientos y Retribuciones en la Mutualidad. B.2. Exigencias de aptitud y honorabilidad La Mutualidad establece en sus estatutos que: "... Será condición indispensable para ser elegible, estar al corriente en las obligaciones de mutualista y reunir y acreditar las condiciones de Aptitud y Honorabilidad en los términos previstos en la Ley 20/2015 y el Real Decreto 1060/2015 de Ordenación Supervisión y Solvencia de las entidades aseguradoras y reaseguradoras y normas que la desarrollan..." Adicionalmente la Mutualidad ha implementado una Política de Idoneidad, aprobada por la Junta Directiva el 18/12/2015 (con referencia al manual de procedimiento de evaluación de idoneidad de los miembros de la junta directiva y personal clave). Esta política se revisa con periodicidad anual. Se dispone de evidencias del cumplimiento de los requisitos de honorabilidad y aptitud a través de las declaraciones juradas, cuestionarios al efecto, y currículos vitae (con la acreditación de la honorabilidad y aptitud a través de la documentación presentada al ente supervisor de la documentación acreditativa de los miembros de la Junta Directiva, entre la que se encuentran los certificados de penales). Asimismo, la Mutualidad dispone de Informe Anual sobre el Grado de Cumplimiento de esta Política, emitido por el Responsable de Cumplimiento Normativo e Informe sobre la Idoneidad de los Miembros de la Junta directiva y Personal Clave. B.3. Sistema de Gestión de Riesgos incluida la autoevaluación de riesgos y de solvencia B.3.1. Sistema de Gestión de Riesgos En la Mutualidad, la Junta Directiva es responsable de garantizar la eficacia del sistema de gestión de riesgos, de establecer el perfil de riesgo de la Mutualidad y de los límites de tolerancia al riesgo. Así mismo, corresponde a la Junta Directiva, aprobar las principales estrategias y políticas de gestión de riesgos, a tales efectos ha definido en sus políticas de Sistema de Gobierno los objetivos de la función de Gestión de riesgos tiene como responsabilidad: - Revisar y actualizar la política general de gestión de riesgos para su aprobación por la Junta Directiva. - Asegurarse de que dicha Política se aplica de forma coherente. - Ayudar a la Junta de Directiva, en el funcionamiento eficaz del sistema de Gestión de Riesgos. - Calificación de los riesgos significativos de la Mutualidad, entre los que se encontrarán los riesgos de: suscripción y constitución de reservas, gestión de activos y pasivos, inversión, liquidez y concentración, operacional, y reaseguro y otras técnicas de reducción del riesgo. - Valoración de los riesgos y su conexión con las necesidades globales de solvencia (ORSA). - Informar a la Junta Directiva sobre los riesgos que se hayan definido como potencialmente graves, así como sobre otras áreas de riesgo específicas, tanto por iniciativa propia como a petición de este. - Asesorar a la Junta Directiva en materia de Gestión de Riesgos con informes detallados sobre exposiciones a los riesgos. - Determinar y evaluar los riesgos emergentes. - Colaborar estrechamente con la función actuarial. Así mismo, corresponde a la Junta Directiva, aprobar las principales estrategias y políticas de gestión de riesgos. Esta función se ejerce, según se aprobó en reunión de la Junta Directiva de celebrada el día 29/10/15 por los que ocupen los cargos de Vicepresidente y Tesorero de la Mutualidad y contará con la colaboración de los responsables externos de cada área a analizar. La Junta Directiva ha aprobado e implementado política de Gestión de Riesgos orientada a mantener un perfil medio-bajo y predecible para el conjunto de sus riesgos, estableciendo los mecanismos, las responsabilidades, los requerimientos y estándares a cumplir por la Mutualidad, en el ejercicio de la gestión de riesgos, para la consecución de sus objetivos estratégicos. El proceso de gestión de riesgos promueve la consecución de los siguientes objetivos: 1. Desarrollar una cultura de gestión de riesgos en la Mutualidad. 2. Apoyar a la organización para alcanzar sus objetivos institucionales a través de la prevención y administración de los riesgos. 3. Contribuir a la mejora continua de los procesos de la Mutualidad. 4. Minimizar los daños y perjuicios ocasionados por la falta de adecuación o fallos en los procesos internos, por la actuación del personal o de los sistemas o producto de factores externos. 5. Minimizar la probabilidad de ocurrencia de riesgos en el desarrollo de los negocios de la Mutualidad. 6. Atenuar la ocurrencia de futuras pérdidas derivadas de eventos operacionales. 7. Establecer el registro de eventos que contribuya a reducir los incidentes, las pérdidas y a mejorar la calidad del servicio y de los productos. 8. Definir los límites de tolerancia al riesgo para la Mutualidad. La Mutualidad clasifica sus riesgos en: - Riesgo de Suscripción - Riesgos Financieros - Riesgo de Mercado - Riesgo de Gestión de Activos y Pasivos - Riesgo de Liquidez - Riesgo de Crédito - Riesgo Operacional - Riesgo Reputacional Serán los responsables de los distintos departamentos, junto con el Responsable de Gestión de Riesgos, quienes identifican, evalúan y reportan los riesgos, controles y planes de acción. ➤ Identificar riesgos: Corresponde esta tarea al responsable de cada proceso de gestión, en relación con los riesgos que tienen su causa o que se percibe su impacto en el mismo. En caso de que causa y efecto de un riesgo se ubiquen en procesos de gestión distintos, ambos serán responsables de la gestión del mismo, el primero de corregir y de seguir la corrección de la causa y el segundo de seguir la evolución del impacto del mismo. La Función de Gestión del Riesgo será la que se ocupe de coordinar ambas actividades. ➤ Evaluar riesgos: La evaluación de riesgos consiste básicamente en ordenar los riesgos por nivel de probabilidad y por el nivel de su impacto, es decir, la consecuencia que puede ocasionar a la Mutualidad la materialización de este, al objeto de priorizar la necesidad de mitigarlos. Ello nos permitirá fijar todos los riesgos identificados de un proceso en un Mapa de Riesgos, de manera que queden ordenados por nivel de prioridad de mitigación. La evaluación de los riesgos se efectúa, por tanto, bajo las siguientes pautas: - Se determina un nivel de riesgo inherente a través de la combinación de la probabilidad de ocurrencia del riesgo y su impacto. - Este riesgo inherente se contrasta con el actual entorno de control a efecto de obtener el nivel de riesgo residual. - Este riesgo tendrá distintos niveles de aceptación. Para los riesgos evaluados como altos o inaceptables será obligatoria la implementación de un plan de acción con el fin de mitigar el riesgo. ➤ Mitigar riesgos: Mitigar un riesgo consiste en elaborar el control adecuado que permita que se reduzca su probabilidad y/o su impacto. Una vez elaborado el control, este deberá implementarse en el sistema de Control Interno para ser aplicado, al objeto de eliminar o en su caso, reducir el riego a los niveles fijados por los Límites de Tolerancia al Riesgo establecidos. Si el riesgo se puede cuantificar es oportuno hacerlo en esta etapa, para poder comprobar la eficacia del control aplicado. La Función de Gestión de Riesgos se ocupa de coordinar, organizar la gestión de los riesgos de los distintos procesos de gestión de la Mutualidad y comunicar los niveles y parámetros de medición de los riesgos, desde una visión de conjunto a la Junta Directiva para su aprobación. Estos valores, estarán sujetos a revisión periódica. Las modificaciones deberán ser aprobadas oportunamente por la Junta Directiva. La Política de Gestión de Riesgos abarca todos los niveles, áreas, procesos y actividades significativas de la organización, que representan un riesgo en el cumplimiento de los objetivos de la Mutualidad, así como, es deber de todo el personal de la Mutualidad cumplir con los controles establecidos para la gestión eficaz de los riesgos. Finalmente, la Mutualidad desarrolla la función de gestión de riesgos, a través de contratos de externalización con AREA XXI cumpliendo con los requisitos exigidos en la Política de Externalización aprobada por la Junta Directiva de la Mutualidad. La Mutualidad, en reunión de Junta Directiva celebrada el 29/10/15 designó, como responsables de la función externalizada de gestión de Riesgos, a los que ejercen los cargos de Vicepresidente y Tesorero. B.3.2. ORSA (Autoevaluación Prospectiva de los Riesgos) El ORSA, responsabilidad de la Junta Directiva, tiene por objetivo evaluar los procesos y procedimientos empleados para identificar, valorar, controlar, gestionar e informar acerca de los riesgos a corto y largo plazo a los que la Mutualidad se enfrenta o pueda enfrentarse, y determinar los fondos propios necesarios, para asegurar las necesidades generales de solvencia en todo momento. Esta evaluación interna de riesgos se realizará anualmente y para un horizonte temporal a medio plazo (3 años) y acorde con el principio de proporcionalidad al volumen, complejidad y características de la Mutualidad. La Mutualidad, al estar acogida al Régimen Especial de Solvencia, debe realizar su evaluación de riesgos y de solvencia, en los términos del artículo 46.a) del RDOSSEAR que deberá contemplar sus necesidades de solvencia atendiendo a: - su perfil de riesgo, - los límites de tolerancia de riesgo que haya aprobado - y su Plan de Negocio. La Función de Gestión de Riesgos es responsable de organizar y llevar a cabo el proceso de evaluación interna de riesgos de la Mutualidad y de elaborar el informe correspondiente, que deberá ser remitido a la Xunta de Galicia, una vez aprobado por la Junta Directiva. La Mutualidad identifica y valora los riesgos contemplados en la fórmula estándar (Régimen Especial de Solvencia) que afecten a su actividad, así como, en su caso, aquellos otros riesgos que, no estando contemplados en dicha fórmula, impacten significativamente en la marcha de la Mutualidad. La Mutualidad asegurará en todo momento la fiabilidad y calidad de los datos utilizados en el cálculo de las necesidades generales de solvencia. El registro de los datos cuantitativos utilizados para cada evaluación interna prospectiva de riesgos de la Mutualidad, se acreditan y documentan con los resultados de tal evaluación. La periodicidad de los informes se distingue entre: - ORSA regular: el informe ORSA se lleva a cabo anualmente, tras finalizar el año financiero, utilizando los mismos datos que en las Cuentas Anuales de la Mutualidad. - ORSA no regular: podrán realizarse tantos informes ORSA en la medida que sea necesarios, debido a: - Disminución importante de los ingresos por primas. - Cambios significativos en los Límites de Tolerancia al Riesgo de la Mutualidad. - Participación de la Mutualidad en una operación de fusión o absorción con terceros. El contenido del informe ORSA deberá cubrir, al menos, los siguientes aspectos: - Resumen Ejecutivo. - Definición y evaluación del perfil de riesgos y determinación del Apetito al Riesgo. - Resultado de los Procesos de Evaluación del Riesgo. - Cálculo del Excedente y del capital Regulatorio y económico. - Conclusiones del informe. Los resultados obtenidos en la proyección 2021-2023 evidencian el cumplimiento de los requerimientos relativos al Capital de Solvencia Obligatorio tanto en el escenario central como en los escenarios estresados. Los resultados del Informe ORSA, muestran como el CSO disminuye año a año, así como también disminuyen los Fondos Propios, obteniendo una media de ratio de solvencia superior a 270%, con un ajustado ratio de Solvencia sobre el CMO, porque éste se mantiene constante, en valores absolutos. B.4. Sistema de Control Interno y Función de Verificación de Cumplimiento B.4.1. Sistema de Control Interno El sistema de control interno de la Mutualidad está inmerso en todos los elementos que integran el Sistema de Gobierno, de tal manera que lo podremos identificar en una primera línea de defensa, a través de las áreas de negocio, en una segunda línea a través de los planes y programas de las funciones fundamentales de Actuarial, Verificación de Cumplimiento y Gestión de Riesgos, así como en una tercera línea de defensa con la Auditoría interna y su plan de actividades de la función. Es objetivo general del Sistema de Control interno garantizar, de forma razonable, el cumplimiento de los objetivos estratégicos de la Mutualidad, proporcionando las directrices para que los órganos de gobierno y personal operativo las apliquen, en el momento de implantar, aplicar o evaluar operaciones, en cumplimiento de la normativa que le sea aplicable. Son objetivos específicos del sistema de control interno garantizar: - La eficacia y eficiencia de las operaciones que lleve a cabo la Mutualidad, mediante las evaluaciones de los procesos, riesgos y controles. ✓ La fiabilidad de la información financiera y de Solvencia. Mediante la correcta documentación de los Procesos de Información Financiera y de Solvencia, los puntos de control y el sistema de revisiones y de aprobaciones que garanticen la actualización puntual y completa de la documentación. ✓ El cumplimiento de las leyes y normas aplicables, garantizándose el cumplimiento de la legislación a la que esté sujeta y de las normas internas. Mediante la aplicación de la Política de Cumplimiento Normativo. Para llevar a cabo el adecuado Control Interno, la Mutualidad implementa un control, efectivo y eficiente, de las actividades, fomentando la transparencia, implicando a la Junta Directiva, y a todo el personal de la Mutualidad. La herramienta de Control Interno permite gestionar, de forma efectiva y eficiente la realización de los diferentes controles que deben ejecutar los distintos responsables de las áreas, en las que se requiere realizar una actividad de control. La Junta Directiva es responsable último de establecer, mantener y mejorar los procedimientos de control interno. El Sistema de Gobierno es revisado de manera periódica por la Junta Directiva, tomandose en consideración el resultado de la Auditoría Interna. El Responsable del control interno emite un informe anual para la Junta Directiva. El informe incluye explicaciones de los eventuales incumplimientos sobre los controles que deben ejecutar los distintos responsables de las áreas. B.4.2. Función de Verificación de Cumplimiento La Mutualidad recoge los mecanismos, procedimientos, instancias, responsabilidades y normas que deben seguirse para la ejecución del Plan de verificación de cumplimiento normativo a través de su Política de Cumplimiento Normativo, orientado a determinar y cuantificar el riesgo de no observancia de las disposiciones legales, al objeto de conseguir un nivel de riesgo aceptable que permita: ✓ alcanzar los objetivos de la Mutualidad con una volatilidad controlada; ✓ aportar el máximo nivel de garantías a sus mutualistas; ✓ proteger los resultados y la reputación de la Mutualidad; ✓ defender los intereses de los socios mutualistas y de la Mutualidad en general; ✓ garantizar la estabilidad y la solidez financiera de la Mutualidad de forma sostenida en el tiempo. La función de cumplimiento es responsable de asesorar a la Junta Directiva, desarrollando una actuación fundamentalmente preventiva respecto del eventual riesgo de incumplimiento de las disposiciones legales, reglamentarias y administrativas que afecten a la Mutualidad. Las obligaciones de cumplimiento normativo afectan a todas y cada una de las personas de la Mutualidad, siendo estas las "propietarias" de los riesgos asociados a cada una de sus actividades y, por ello, sometidas al deber de conocer y cumplir con las obligaciones inherentes a sus cometidos. La Mutualidad notifica oportunamente a la Autoridad Supervisora la información relativa a las personas responsables de la Función de Cumplimiento Normativo. El Responsable de la Función de Cumplimiento Normativo es nombrado por la Junta Directiva, y será la persona que ocupe el cargo de Secretario. El Responsable del Cumplimiento Normativo elabora un informe anual sobre incumplimientos que eventualmente se hayan producido, los cambios legales que se vayan a producir, su impacto y el riesgo de cumplimiento. B.5. Función de Auditoría Interna La Mutualidad cuenta con una función eficaz de Auditoría Interna, que está directamente al servicio de la Junta Directiva y en dependencia jerárquica de la misma, que deberá: ✓ Abarcar la comprobación de la adecuación y eficacia del Sistema de Control Interno y de otros elementos del Sistema de Gobierno. ✓ Ser objetiva e independiente de las funciones operativas. ✓ Notificar a la Junta Directiva las constataciones y recomendaciones, determinando las acciones que habrán de adoptarse con respecto a cada una de las constataciones y recomendaciones emitidas y garantizará que dichas acciones se lleven a cabo. ✓ Ser responsable de las acciones que hayan de adoptarse, y de la fecha límite de implantación. Las principales funciones de Auditoría Interna, son las siguientes: ✓ Supervisar y evaluar la eficacia del Sistema de Control Interno y del Sistema de Gobierno de la Mutualidad. ✓ Cumplir con el Plan Anual de Auditoría Interna, detallando en cada informe las deficiencias que hayan sido detectadas y recomendando la forma de resolverlas. Realizar un seguimiento de dichas recomendaciones. ✓ Evaluar la fiabilidad e integridad de la información contable y financiera. La Junta Directiva debe aprobar un Plan Anual de Auditoría Interna que incluya: ✓ Una Memoria de Actividades del ejercicio anterior. ✓ Una descripción detallada de los objetivos de Auditoría Interna para el año en curso. La Función de Auditoría Interna se encuentra externalizada, empresa XTANDARD SG AUDITORES, S.L., para garantizar la independencia entre la Función Actuarial Interna del resto de áreas de la Mutualidad, bajo la supervisión de la comisión de Auditoría será desempeñada por un vocal y el miembro independiente de la Junta Directiva. En el primer semestre de cada ejercicio elaboran un Informe Anual sobre el ejercicio anterior en su conjunto, y lo presentan a la Junta Directiva. La Mutualidad ha elaborado una Política de Auditoría Interna, aprobada por la Junta Directiva. La Política está implantada y es coherente, y se revisa anualmente. B.6. Función Actuarial La función Actuarial está externalizada, para el desarrollo de las funciones descritas en Política de Función Actuarial, aprobada por la Junta Directiva. Atendiendo al principio de proporcionalidad del volumen de operaciones, naturaleza y complejidad de las actividades de a Mutualidad, los principales objetivos, de la Función Actuarial, son: ✓ Coordinar y supervisar el cálculo de las Provisiones Técnicas y garantizar la adecuación de metodologías, modelo e hipótesis de cálculo de las provisiones. ✓ Evaluación de la suficiencia y calidad de los datos utilizados para el cálculo de las Provisiones Técnicas, verificar la coherencia entre los datos internos y externos garantizando la calidad de estos y facilitando recomendaciones para mejorar dicha calidad. Contrastar las mejores estimaciones con la experiencia anterior Informar anualmente a la Junta Directiva sobre la fiabilidad y la adecuación del cálculo de las Provisiones Técnicas. Manifestar su opinión sobre la política general de suscripción y sobre la adecuación de los acuerdos de reaseguro, Contribuir a la aplicación efectiva del sistema de gestión de riesgos, en especial en la modelización del riesgo en que se basa el cálculo del capital de solvencia obligatorio y capital mínimo obligatorio y en la evaluación de los riesgos y solvencia. La Función Actuarial contribuye a la aplicación efectiva del sistema de gestión de riesgos, y en particular en lo que respecta a: Apoyar a la Junta Directiva en la aplicación efectiva del sistema de gestión de riesgos. Monitorear el correcto funcionamiento del sistema de gestión de riesgos. Mantener una visión integral del perfil de riesgos de la Mutualidad. Reportar detalles en exposiciones a riesgo y asesorar a la Junta Directiva en todo lo relacionado con la gestión de riesgos en asuntos estratégicos. Contribuir a la aplicación efectiva del sistema de gestión de riesgos, en particular, a la modelización del riesgo en que se basa el cálculo del Capital de Solvencia Obligatorio. La modelización del riesgo en que se basa el cálculo de los requerimientos de capital. La Función Actuarial elabora un Informe sobre Provisiones Técnicas, que se presentan a la Junta Directiva. El Responsable de la Función Actuarial es la persona que ocupe el cargo de Presidente, según se aprobó en reunión de la Junta Directiva celebrada el 25/05/17. La Función Actuarial está externalizada con el Proveedor A. ROMERO ASOCIADOS ACTUARIOS SL, mediante contrato de externalización de servicios, en cumplimiento con la Política de Externalización de Funciones (aprobado en el Acta de Reunión Ordinaria de la Junta Directiva Nº 328 del 23/02/2017 la externalización de los servicios). La Mutualidad cuenta con una Política de Función Actuarial aprobada por la Junta Directiva. La Política está implantada y es coherente, y se revisa anualmente. Se evidencia el cálculo de las provisiones técnicas y se garantiza la adecuación de metodologías, modelo e hipótesis de cálculo de las provisiones técnicas, mediante informe presentado a la Junta Directiva en Reunión Ordinaria Nº 384 del 25/03/2020. B.7. Externalización A efectos de externalización, tienen la consideración de función clave, la gestión integral de carteras o de inversiones en activos, procesos de tratamiento de la información, así como aquellas actividades que afecten al sistema de gobierno de la Mutualidad. En cualquier caso, la externalización de estas funciones o actividades clave no se realizará de tal forma que pudiera: - Perjudicar sensiblemente la calidad del sistema de gobierno de la Mutualidad. - Aumentar indebidamente el riesgo operacional. - Menoscabar la capacidad de las autoridades de supervisión para comprobar que la empresa cumple con sus obligaciones. - Afectar a la prestación de un servicio continuo y satisfactorio a los mutualistas. La Junta Directiva es la encargada de evaluar el rendimiento y los resultados de los proveedores de servicios. Elabora un Informe Anual sobre el rendimiento y calidad de los proveedores. Actualmente la Mutualidad tiene externalizados los servicios de administración, contabilidad, atención al mutualista, gestión de riesgos (ORSA), gestión de inversiones y cálculo y elaboración de las provisiones matemáticas. Para la externalización de funciones clave, la Mutualidad selecciona proveedores de servicios de calidad adecuada, y lleva a cabo una evaluación de su desempeño y de los resultados. Asimismo, el proveedor de servicios elegido adoptará todas las medidas necesarias para garantizar que ningún conflicto de intereses explícito o potencial, ponga en peligro la satisfacción de las necesidades de la Mutualidad. La Mutualidad aplica los procedimientos de aptitud y honorabilidad para evaluar a las personas empleadas por el proveedor de servicios, para el desempeño de las funciones clave externalizadas. Las Mutualidad cuenta con una Política de Externalización de Funciones aprobada por la Junta Directiva. La Política está implantada y es coherente, y se revisa anualmente. Se evidencia su cumplimiento mediante informe de Externalización del ejercicio 2020 a través del Acta del 22/12/2021 en el que se analiza el rendimiento y la calidad de los proveedores de servicios externalizados concluyendo que se ajustan a las necesidades de la Mutualidad y realizaron satisfactoriamente los trabajos encomendados. B.8. Cualquier otra información No procede. C. Perfil de riesgo El perfil de riesgos lo conforman el conjunto de riesgos a los que la Mutualidad se ve expuesta, en la medida en que éstos pueden afectar a su situación patrimonial, al cumplimiento de sus obligaciones con terceros y/o a la consecución de sus objetivos estratégicos. El perfil de riesgos de la Mutualidad a 31 de diciembre de 2021 se representa con el siguiente gráfico: El perfil de riesgos de la Mutualidad a 31 de diciembre de 2020 era el siguiente: C.1. Riesgo de suscripción Riesgo de Suscripción Vida: es el riesgo generado por las obligaciones de seguro, en relación con los riesgos cubiertos, y con los procesos que se siguen en el ejercicio de la actividad. También incluye el riesgo derivado de la incertidumbre en los supuestos acerca del ejercicio de las opciones por parte de los tomadores. Para valorar el Riesgo de Suscripción de Vida al que se ve expuesta la Mutualidad, y por tanto determinar el SCR se utiliza la metodología del Régimen Especial de Solvencia. El SCR por Riesgo de Suscripción de Vida a diciembre de 2021 asciende a 201 miles €, mejora con respecto a 2020 (238 miles €), principalmente porque disminuyen las provisiones matemáticas. C.2. Riesgo de mercado Riesgo de Mercado: es el que se deriva del nivel o volatilidad de los precios de mercado de los instrumentos financieros, es decir, es el impacto que tienen las fluctuaciones en el nivel de variables financieras tales como precios de las acciones, tipos de interés, los precios de bienes inmobiliarios y los tipos de cambio sobre los activos y pasivos que posee la Mutualidad. Para valorar el Riesgo de Mercado al que se ve expuesta la Mutualidad, y por tanto determinar el SCR se utiliza la metodología del Régimen Especial de Solvencia. El SCR por riesgo de mercado a diciembre de 2021 asciende a 838 miles €, aumentado relación con el año 2020 (761 miles €), principalmente por el aumento de la cartera de inversión en renta variable, siendo la contribución de cada uno de los submódulos de riesgo la que se muestra a continuación, antes de correlaciones: En 2020, siendo la contribución de cada uno de los submódulos era la siguiente: C.2.1. SCR Tipo de interés Riesgo frente a las variaciones en la estructura temporal de los tipos de interés o la volatilidad de los tipos de interés. Esto se aplica a las estructuras temporales tanto reales como nominales. En este apartado han de incluirse todos los activos y pasivos cuyo valor se considere sensible a las variaciones en los tipos de interés libres de riesgo. Los activos que en la Mutualidad se estiman sensibles a estas variaciones son los Bonos (públicos y privados), por importe de 3.149 miles €. El SCR de Tipo de interés resulta de 113 miles € en el ejercicio 2021, disminuye con respecto al cierre de año anterior (155 miles de €). C.2.2. SCR Renta variable Riesgo de pérdidas por descenso de valor de las inversiones debido a cambios en los precios de mercado de las acciones y fondos de inversión. Los valores de mercado que presenta la Mutualidad sobre este tipo de activos a 31 de diciembre de 2021 es la siguiente: \| ACTIVO \| Valor de Mercado 31/12/2021 \| \|-------------------------------\|-----------------------------\| \| Cotizadas dentro OCDE (tipo 1)\| 214 \| \| No Cotizadas (tipo 2) \| 35 \| \| Fondos de Inversión (tipo 2) \| 1.767 \| cifras en miles € El SCR de Tipo de Renta variable resulta de 605 miles € en el ejercicio 2021, aumenta con respecto al cierre de año anterior (437 miles de €). C.2.3. SCR Inmuebles Riesgo por las variaciones de los precios de mercado de la propiedad inmobiliaria. Se consideran como inmuebles: terrenos, construcciones y derechos inamovibles de propiedad e inmuebles para uso propio de la Mutualidad. La carga final de capital, para este riesgo, es de 25 miles € para el ejercicio 2021, en línea con 2020 (25 miles €), con un valor de inmuebles por un importe de 101 miles €, conforme a la tasación realizada el 23/10/20, por la entidad TECNITASA. C.2.4. SCR Spread Riesgo derivado de la sensibilidad del valor de los activos, pasivos e instrumentos financieros a los cambios en el nivel o en la volatilidad de los spreads de crédito en relación con la estructura de tipos de interés libre de riesgo. Este riesgo incluye todas las partidas del activo que se ven afectadas por el riesgo de interés, excepto aquellas que estén exentas o se incluyan en el riesgo de contraparte, como los tomadores, mediadores y el efectivo, dentro de las exentas, se incluyen los siguientes activos: - Bonos corporativos garantizados por el Estado. - Deuda Pública de los Estados Miembros de la UE. - Deuda de las CCAA. - Bonos ICO, FROB y FADE y asimilados, etc. Por lo tanto, se toman para el cálculo del riesgo de spread los Bonos, cuyo valor de mercado al cierre de 2021 es de 3.149 miles €, (4.102 miles € en 2020). El SCR de Tipo de Spread resulta de 94 miles € en el ejercicio 2021, (123 miles de €, en 2020). C.3. Riesgo crediticio Por sus características, la Mutualidad no está expuesta al riesgo crediticio. C.4. Riesgo de liquidez El Riesgo de Liquidez es el riesgo de que las entidades aseguradoras y reaseguradoras no puedan realizar las inversiones y demás activos a fin de hacer frente a sus obligaciones financieras al vencimiento. A 31 de diciembre de 2021 el saldo en efectivo y en otros activos líquidos equivalentes asciende 797 miles €, (809 miles € a 31 de diciembre de 2020). C.5. Riesgo operacional El riesgo operacional es el que se deriva de un desajuste o un fallo en los procesos internos, en el personal y los sistemas, o a causa de sucesos externos. El riesgo operacional incluye riesgos jurídicos, y excluye los riesgos derivados de las decisiones estratégicas, así como los riesgos reputacionales. El módulo de riesgo operacional está concebido para tratar los riesgos operacionales tanto en cuanto no hayan sido explícitamente cubiertos en otros módulos de riesgo. Para valorar el Riesgo Operacional al que se ve expuesta la Mutualidad, y por tanto determinar el SCR se utiliza la metodología del Régimen Especial de Solvencia. El SCR por Riesgo Operacional a diciembre de 2021 asciende a 22 miles €, (26 miles €, en 2020). C.6. Otros riesgos significativos No existen otros riesgos significativos no recogidos en el SCR que, pudieran afectar la solvencia de la Mutualidad. C.7. Cualquier otra información No procede. D. Valoración a efectos de solvencia D.1. Activos La Mutualidad valora los activos a valor de mercado en un mercado profundo, líquido y transparente (Market to Market). Dentro de su cartera de Inversiones, a 31 de diciembre de 2021, no disponen de Activos que no son regularmente negociados en un Mercado Financiero. La valoración de Activos según Solvencia II y Solvencia I es la siguiente: \| ACTIVO \| Valor Solvencia II \| Valor Contable \| \|---------------------------------------------\|--------------------\|----------------\| \| Activos por impuesto diferido \| 106 \| 115 \| \| Inmovilizado material para uso propio \| 101 \| 97 \| \| Acciones-cotizadas \| 214 \| 214 \| \| Acciones-no cotizadas \| 35 \| 35 \| \| Deuda Pública \| 309 \| 300 \| \| Deuda privada \| 2.840 \| 2.761 \| \| Fondos de inversión \| 1.767 \| 1.767 \| \| Activos financieros estructurados \| 0 \| 0 \| \| Depósitos distintos de los activos equivalentes al efectivo \| 0 \| 0 \| \| Créditos por operaciones de seguro directo y coaseguro \| 10 \| 10 \| \| Otros créditos \| 21 \| 21 \| \| Efectivo y otros equivalentes al efectivo \| 797 \| 797 \| \| Otros activos no consignados en otras partidas \| 0 \| 34 \| \| TOTAL ACTIVO \| 6.199 \| 6.150 \| cifras en miles € Se realizan los siguientes ajustes en el Activo para obtener el Balance bajo Solvencia II: - Inmovilizado material para uso propio: con una diferencia de 4 miles € entre el balance a efectos de Solvencia II y los valores reconocidos en los estados financieros surge por la aplicación de diferentes métodos de valoración. Contablemente el inmovilizado material para uso propio de la Mutualidad incluye todos los inmuebles de uso propio, ocupados por la Mutualidad, poseídos en pleno dominio. En los estados financieros estos activos figuran contabilizados por su coste de adquisición, deducidas las amortizaciones acumuladas correspondientes y las correcciones valorativas por deterioro. En cambio, a efectos de solvencia dichos activos se registran a valor razonable, se utiliza el valor de mercado, entendido éste como el valor de tasación que se actualiza cada dos años como mínimo, según la legislación vigente. Estas tasaciones son realizadas por una entidad completamente independiente y certificada con arreglo a la ley, que debe certificar, firmar y sellar cada una de las tasaciones, tal y como establece la Orden ECO/805/2003 de 27 de marzo y en el Artículo 16 de Reglamento Delegado (UE) 2015/35. Siguiendo con la valoración de activos establecido en el Reglamento, se valoran a valor de tasación y se omite el resto de inmovilizado material que no forma parte del edificio y que ha sido activado como mejora o ampliación, dado que no cumple con el Artículo 75 del Reglamento Delegado (UE) 2015/35. El 23/10/20, la empresa TECNITASA efectuó la tasación, del inmueble de la Mutualidad, por un valor de 101 miles €. - Bonos (Deuda privada) y Derivados: Las diferencias existentes entre los saldos, en los Estados Financieros y Solvencia II, se originan porque en el balance contable están clasificadas como "Inversiones mantenidas hasta el vencimiento" y se valoran por el coste amortizado, mientras que bajo Solvencia II se valoran por su valor de mercado. Adicionalmente, los intereses, en los estados financieros, se clasifican dentro de periodificaciones y, en cambio, en Solvencia II se consideran mayor importe de la inversión, restándose del resto de activos. - Otros activos no consignados en otras partidas: La variación de la valoración entre los estados financieros y el balance económico de Solvencia II, obedece principalmente a la reclasificación mencionada en el punto anterior “Bonos y derivados”. Los intereses, en los estados financieros, se encuentran clasificados dentro de periodificaciones y, en cambio, en Solvencia II se consideran mayor importe de la inversión. El detalle del Activo, a efectos de Solvencia II, de los años 2021 y 2020 es el siguiente: \| ACTIVO \| 2021 \| 2020 \| \|---------------------------------------------\|--------\|--------\| \| Activos por impuesto diferido \| 106 \| 201 \| \| Inmovilizado material para uso propio \| 101 \| 101 \| \| Acciones-cotizadas \| 214 \| 211 \| \| Acciones-no cotizadas \| 35 \| 0 \| \| Deuda Pública \| 309 \| 212 \| \| Deuda privada \| 2.840 \| 4.102 \| \| Fondos de inversión \| 1.767 \| 1.245 \| \| Activos financieros estructurados y Derivados \| 0 \| 0 \| \| Depósitos distintos de los activos equivalentes al efectivo \| 0 \| 0 \| \| Créditos por operaciones de seguro directo y coaseguro \| 10 \| 11 \| \| Otros créditos \| 21 \| 23 \| \| Efectivo y otros equivalentes al efectivo \| 797 \| 809 \| \| TOTAL ACTIVO \| 6.199 \| 6.916 \| cifras en miles € A 31 de diciembre de 2021, se observa una disminución del activo del 10,35% respecto al ejercicio anterior. D.2. Provisiones técnicas Provisiones Técnicas Contables La DA 5ª RDOSSEAR sobre Régimen de cálculo de las Provisiones Técnicas a efectos contables establece: "1. En desarrollo de lo establecido en la disposición adicional decimoctava de la ley, para el cálculo de las provisiones técnicas a efectos contables se aplicarán los artículos 29 al 48 del Reglamento de Ordenación y Supervisión de los Seguros Privados, aprobado por Real Decreto 2486/1998, de 20 de noviembre: Artículo 29. Concepto y enumeración de las provisiones técnicas. Artículo 32. Provisión de seguros de vida. Artículo 33. Tipo de interés aplicable para el cálculo de la provisión de seguros de vida. Artículo 34. Tablas de mortalidad, de supervivencia, de invalidez y de morbilidad. Artículo 35. Gastos de administración". Las provisiones contables a 31 de diciembre de 2021 han sido calculadas por un actuario independiente, ascendiendo el pasivo actuarial devengado a los siguientes importes: \| Datos en miles € \| 2021 \| 2020 \| \|------------------\|------\|------\| \| \| PM \| Nº ASEGURADOS \| PM \| Nº ASEGURADOS \| \| * Asociados Activos \| 2.374 \| 191 \| 2.662 \| 213 \| \| * Jubilados \| 676 \| 234 \| 780 \| 265 \| \| * Viudas \| 182 \| 46 \| 202 \| 50 \| \| * Rentas Temporales \| 1.458 \| 166 \| 1.758 \| 188 \| \| TOTALES \| 4.690 \| 637 \| 5.402 \| 716 \| En Asamblea General Extraordinaria del 25/10/02, se aprobó que el tipo de interés técnico, aplicable para el cálculo de provisiones, para cada cierre: - Para los asociados activos: El tipo de interés publicado por la DGSFP, para el cálculo de la provisión de seguros de vida, para el año de cierre. ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE. Prohibida su reproducción parcial o total sin la debida autorización. Para los pasivos: El tipo de interés publicado por la DGSFP, para el cálculo de la provisión de seguros de vida, para el año siguiente a cada cierre. Por lo antes expuesto, para el cálculo de las provisiones, a 31/12/2021, se ha utilizado el 0,46%, para los pasivos y para el colectivo de activos el 0,54%. En el cálculo de las provisiones matemáticas contables, la Mutualidad, ha imputado un 32,63%, a 31/12/2021, de la diferencia entre las Provisiones que resultan de aplicar las nuevas tablas biométricas PER2020 de primer orden y las tablas anteriores PERMF2000, de acuerdo con la Resolución de 17 de diciembre de 2020, de la Dirección General de Seguros y Fondos de Pensiones, relativa a las tablas de mortalidad y supervivencia a utilizar por las entidades aseguradoras y reaseguradoras. Provisiones bajo Solvencia II (Best Estimate) En cumplimiento del Art.68 punto 2 de la Ley 20/2015, de 14 de julio, de ordenación, supervisión y solvencia de las entidades aseguradoras y reaseguradoras (LOSSEAR), referente a la Valoración de Activos y Pasivos: “Los pasivos se valorarán por el importe por el cual podrían transferirse o liquidarse entre partes interesadas y debidamente informadas que realicen una transacción en condiciones de independencia mutua.” Los puntos 3, 4 y 5 del art. 69 de la Ley 20/2015, de 14 de julio, de ordenación, supervisión y solvencia de las entidades aseguradoras y reaseguradoras (LOSSEAR), relativo a Provisiones Técnicas establece: “A efectos del cálculo de las provisiones técnicas se utilizará la información facilitada por los mercados financieros y los datos generalmente disponibles sobre riesgos de suscripción, información con la que el citado cálculo habrá de ser coherente.” “Las provisiones técnicas se valorarán de forma prudente, fiable y objetiva.” “Reglamentariamente se determinarán las provisiones técnicas a computar y las técnicas, métodos e hipótesis para su cálculo, así como las condiciones de aplicación del ajuste por casamiento a la estructura temporal de tipos de interés sin riesgo y del ajuste por volatilidad a la estructura temporal de tipos de interés sin riesgo." Las Provisiones Técnicas bajo solvencia II se calculan acorde a lo establecido en los Artículos 129 al 144 del RDOSSEAR para las entidades acogidas al Régimen Especial de Solvencia, según su actividad (Título III, Capítulo VII, Sección 2ª): Artículo 129. Enumeración de las provisiones técnicas. Artículo 131. La provisión de seguros de vida. Artículo 132. Tipo de interés. Artículo 133. Tablas de mortalidad, de supervivencia, de invalidez y de morbilidad. Artículo 134. Gastos de administración y adquisición. La diferencia en la valoración de las provisiones se debe fundamentalmente el tipo de interés utilizado en la actualización de los flujos, siendo el tipo aplicado en 2021 el 0,46%, para los pasivos y para el colectivo de activos el 0,54%. El cálculo de la mejor estimación de las provisiones para Solvencia II, se basa en el cálculo del valor actual actuarial de los flujos descontados a la curva libre de riesgo con volatilidad correspondiente a 31 de diciembre de 2021, publicada por la Autoridad Europea de Seguros y Pensiones de Jubilación "EIOPA". La metodología y formulación actuarial utilizada parte de la contenida en la Nota Técnica de los productos, lo que garantiza que el proceso de generación sea equiparable al utilizado para el cálculo de las provisiones contables. Asimismo, en los mismos procesos se efectúa una réplica de cálculo y cuadre con la información contable a efectos de dar robustez, consistencia y trazabilidad al proceso de cálculo que se efectúa. Para la valoración de las Provisiones Técnicas a efectos de Solvencia II, se han utilizado las siguientes hipótesis: - Hipótesis de mortalidad: se han utilizado las nuevas tablas de supervivencia PER2020 de segundo orden, de acuerdo con la Resolución de 17 de diciembre de 2020, de la Dirección General de Seguros y Fondos de Pensiones, relativa a las tablas de mortalidad y supervivencia a utilizar por las entidades aseguradoras y reaseguradoras. - Hipótesis de gastos: Se han considerado los gastos recurrentes para cada negocio y tipo de operaciones, en base a los datos contables de clasificación e imputación para cada uno de ellos. - Curvas de descuento: 31 de diciembre de 2021, publicada por la Autoridad Europea de Seguros y Pensiones de Jubilación "EIOPA". Las Provisiones Técnicas de Solvencia II para el ejercicio 2021, son las siguientes: \| Datos en miles € \| 2021 \| 2020 \| \|------------------\|------\|------\| \| \| BE \| Nº ASEGURADOS \| BE \| Nº ASEGURADOS \| \| * Asociados Activos \| 2.374 \| 191 \| 2.716 \| 213 \| \| * Jubilados \| 751 \| 234 \| 900 \| 265 \| \| * Viudas \| 207 \| 46 \| 243 \| 50 \| \| * Rentas Temporales \| 1.458 \| 166 \| 1.807 \| 188 \| \| TOTALES \| 4.790 \| 637 \| 5.667 \| 716 \| El cálculo utilizado para la valoración de las provisiones de Rentas Temporales y la garantía de los activos, se ha realizado atendiendo a lo establecido en las bases técnicas de La Mutualidad, no correspondiendo su cálculo a una provisión técnica, no constituyen contratos de seguro según lo establecido en la Ley 50/1980, de 8 de octubre, de Contrato de Seguro y en el Anexo B de la Ley 20/2015, de 14 de julio, de ordenación, supervisión y solvencia de las entidades aseguradoras y reaseguradoras. D.3. Otros pasivos La valoración de Otros Pasivos según Solvencia II y Solvencia I es la siguiente: \| OTROS PASIVOS \| VALOR SOLVENCIA II \| VALOR CONTABLE \| \|--------------------------------------\|--------------------\|----------------\| \| Pasivos por impuesto diferido \| 48 \| 32 \| \| Deudas por operaciones de seguro y coaseguro \| 48 \| 48 \| \| Otras deudas y partidas a pagar \| 55 \| 55 \| \| TOTAL PASIVO \| 151 \| 135 \| cifras en miles € Se realizan los siguientes ajustes en otros Pasivos para obtener el Balance bajo Solvencia II: - Pasivos por impuesto diferidos: A efectos de Solvencia II es el valor del impacto fiscal de todas las diferencias entre los valores contables y los de solvencia, como establece el artículo 15 del Reglamento Delegado UE 2015/35 sobre los impuestos diferidos. Se reconocen los activos y pasivos a efectos fiscales y de solvencia de conformidad con el Artículo 9, de Reglamento Delegado UE 2015/35, incluidos los que tienen origen en las Provisiones Técnicas. Solo se asignan valores positivos por impuesto diferido cuando se considera probable que vayan a existir beneficios imponibles futuros. El detalle de Otros Pasivos, a efectos de Solvencia II, de los años 2021 y 2020 es el siguiente: \| OTROS PASIVOS \| 2021 \| 2020 \| \|-----------------------------------\|------\|------\| \| Pasivos por impuesto diferido \| 48 \| 48 \| \| Deudas por operaciones de seguro y coaseguro \| 48 \| 86 \| \| Otras deudas y partidas a pagar \| 55 \| 53 \| \| TOTAL PASIVO \| 151 \| 192 \| cifras en miles € A 31 de diciembre de 2021, se observa una disminución de Otros Pasivos del 21,35% respecto al ejercicio anterior. D.4. Métodos de valoración alternativos La Mutualidad no aplica métodos de valoración alternativos. D.5. Cualquier otra información No procede. E. Gestión de capital E.1. Fondos propios A 31 de diciembre de 2021 la Mutualidad posee Fondos Propios básicos de Nivel 1 no restringidos por un importe de 1.200 miles €, y de Nivel 3 por un importe de 76 miles €. Estos Fondos Propios poseen la máxima disponibilidad para absorber pérdidas y están compuestos por: \| Título \| Total \| Tier 1 \| Tier 2 \| Tier 3 \| \|---------------------------------------------\|-------\|--------\|--------\|--------\| \| Fondo mutual inicial \| 30 \| 30 \| 0 \| 0 \| \| Reserva de conciliación \| 1.170 \| 1.170 \| 0 \| 0 \| \| Importe equivalente al valor de los activos por impuestos diferidos netos \| 76 \| \| \| 76 \| \| Fondos Propios \| 1.276 \| 1.200 \| 0 \| 76 \| Datos en miles € Los Fondos Propios de la Mutualidad, de Tier 1 son admisibles para cubrir el Capital de Solvencia Obligatorio (SCR), de los Fondos Propios Tier 3 (76 miles €) se consideran admisibles 64 miles € (importe equivalente al 15% del Capital de Solvencia Obligatorio (SCR), máximo permitido por la normativa de Solvencia II). A efectos del Capital Mínimo Obligatorio (MCR) se excluyen los Fondos Propios Tier 3 por importe de 76 miles€. Los Fondos Propios admisibles para el SCR aumentan un 19,6% con respecto al año anterior (1.057 miles €), principalmente por la disminución del 15,5% en las provisiones técnicas. Por su parte, los Fondos Propios admisibles para el MCR aumentan un 13,5%. Datos en € \| Solvencia \| Capital requerido \| Capital elegible \| Ratio de Solvencia \| \|-----------\|-------------------\|------------------\|--------------------\| \| CSO \| 429 \| 1.264 \| 295% \| \| CMO \| 800 \| 1.200 \| 150% \| El ratio de Solvencia de la Mutualidad es del 295% (274% en 2020). Este ratio mide la relación entre los Fondos Propios Admisibles y el Capital de Solvencia Obligatorio (SCR). E.2. Capital de solvencia obligatorio y capital mínimo obligatorio La normativa establece que el Capital de Solvencia Obligatorio, en adelante SCR, se calibrará de tal modo que se garantice que todos los riesgos cuantificables se tengan en cuenta. Será igual al valor en riesgo de los fondos propios mínimos, con un nivel de confianza del 99,5 %, a un horizonte de un año. Se escoge esta métrica ya que es objetiva, consistente, transparente, y es proporcional a la naturaleza, escala y complejidad de los riesgos que asume la Mutualidad. El SCR se calcula a través de los parámetros establecidos en la fórmula estándar de Solvencia II, conforme a los requisitos establecidos en el Régimen Especial de Solvencia, aplicando los módulos y submódulos que le afectan por su actividad. Conforme al Artículo 148, apartado 6 del RDOSSEAR relativo al cálculo del SCR de las Entidades acogidas al Régimen Especial de Solvencia, apartado 6. Para las mutualidades de previsión social incluidas en este régimen especial de solvencia, el capital de solvencia obligatorio será de tres cuartas partes del recogido en los apartados 3, 4 y 5. Para las mutualidades que prevean en sus estatutos la posibilidad de realizar derramas de cuotas o de reducir las prestaciones y el importe anual de cuotas devengadas no supere los 5.000.000 de euros durante tres años consecutivos, la fracción de capital de solvencia obligatorio a que se refiere el párrafo anterior se reducirá a la mitad. El importe total de SCR en el año 2021 resulta en 429 miles €, con un ratio de cobertura del 295%, aumenta con respecto a 2020 (386 miles €, con un ratio de cobertura del SCR del 274%). El ajuste destinado a tener en cuenta la capacidad de absorción de pérdidas de las provisiones técnicas y los impuestos diferidos deberá reflejar la posible compensación de las pérdidas inesperadas mediante un descenso simultáneo de las provisiones técnicas o los impuestos diferidos, o una combinación de ambos, se calcula conforme al régimen general según lo establecido en el Artículo 70.3 del Real Decreto 1060/2015, de 20 de noviembre, de ordenación, supervisión y solvencia de las entidades aseguradoras y reaseguradoras. La Mutualidad, no aplica ajuste por la capacidad de absorción de pérdidas de las provisiones técnicas y los impuestos diferidos. El MCR es el máximo entre 1/3 de la cuantía del Capital de Solvencia Obligatorio y el Importe mínimo del capital (según lo establecido en el Segundo párrafo del apartado 3 y apartados 4 y 5 del Artículo 78 de la Ley 20/2015). El importe del MCR en el año 2021 resulta en 800 miles €, con un ratio de cobertura del MCR del 150%, aumenta 18 puntos con respecto a 2020 (132%), por el aumento de los Fondos Propios. \| Solvencia \| Capital requerido \| Capital elegible \| Ratio de Solvencia \| MCR como % SCR \| \|-----------\|------------------\|-----------------\|--------------------\|----------------\| \| SCR \| 429 \| 1.264 \| 295% \| \| \| MCR \| 800 \| 1.200 \| 150% \| 197% \| cifras en miles € En el siguiente cuadro se desglosa el Capital de Solvencia Obligatorio (SCR) por módulos de riesgo: \| COMPOSICIÓN BSCR \| 2021 \| \|------------------\|------\| \| Riesgo de Mercado \| \| \| Tipo de Interés \| 113 \| \| Renta variable \| 605 \| \| Inmuebles \| 25 \| \| Spread \| 94 \| \| Tipo de cambio \| 0 \| \| Concentración \| 0 \| \| Diversificación dentro del módulo \| -75 \| \| Riesgo de Suscripción Vida \| 201 \| \| Diversificación dentro del módulo \| 0 \| \| Total \| 963 \| \| Diversificación entre los módulos \| -128 \| \| BSCR \| 835 \| \| COMPOSICIÓN SCR \| 2021 \| \|-----------------\|------\| \| BSCR \| 835 \| \| Riesgo Operacional \| 22 \| \| Ajustes \| 0 \| \| SCR \| 857 \| \| SCR (Régimen Especial de Solvencia) \| 429 \| \| Fondos Propios \| 1.264\| \| Ratio de Solvencia \| 295% \| cifras en miles € E.3. Uso del sub-módulo de riesgo de acciones basado en la duración en el cálculo del capital de solvencia obligatorio La Mutualidad no utiliza el Submódulo Riesgo de Acciones basado en la duración en el cálculo del Capital de Solvencia Obligatorio. E.4. Diferencias entre la fórmula estándar y cualquier modelo interno utilizado La Mutualidad calcula el SCR a través de los parámetros establecidos en la fórmula estándar de Solvencia II, conforme a los requisitos establecidos en el Régimen Especial de Solvencia, aplicando los módulos y sub-módulos que le afectan por su actividad, sin utilizar ningún modelo interno. E.5. Incumplimiento del capital mínimo obligatorio y el capital de solvencia obligatorio A 31 de diciembre de 2021 la Mutualidad tiene una adecuada cobertura del Capital de Solvencia Obligatorio y del Capital Mínimo Obligatorio con Fondos Propios admisibles, por lo que no ha sido necesario aplicar una medida correctora. E.6. Cualquier otra información No procede. \| ACTIVO \| Valor artículo 147 ROSSEAR \| Valor contable \| \|----------------------------------------------------------------------\|----------------------------\|----------------\| \| Fondo de comercio \| 0,00 \| 0,00 \| \| Comisiones anticipadas y otros costes de adquisición \| 0,00 \| 0,00 \| \| Inmovilizado intangible \| 0,00 \| 0,00 \| \| Activos por concepto diferido \| 106.412,00 \| 114.907,67 \| \| Activos por derechos de reembolso por retribuciones a largo plazo al personal \| 0,00 \| 0,00 \| \| Inmovilizado material para uso propio \| 101.051,83 \| 97.316,43 \| \| Inversiones (distintas de los activos que se posean para contratos "index-linked" y "unit-linked") \| 5.164.246,07 \| 5.076.720,00 \| \| Inmuebles (ajenos a los destinados al uso propio) \| 0,00 \| 0,00 \| \| Participaciones \| 0,00 \| 0,00 \| \| Acciones \| \| \| \| Acciones - cotizadas \| 249.573,87 \| 249.573,87 \| \| Acciones - no cotizadas \| 313.640,54 \| 313.640,54 \| \| Bonos \| 34.933,44 \| 34.933,44 \| \| Deuda Pública \| 3.149.215,15 \| 3.061.012,11 \| \| Deuda privada \| 0,00 \| 0,00 \| \| Activos financieros estructurados \| 3.149.215,11 \| 3.061.012,11 \| \| Titulizaciones de activos \| 0,00 \| 0,00 \| \| Fondos de inversión \| 0,00 \| 0,00 \| \| Derivados \| 1.766.634,94 \| 1.766.634,94 \| \| Depósitos distintos de los activos equivalentes al efectivo \| 0,00 \| 0,00 \| \| Otras inversiones \| 0,00 \| 0,00 \| \| Activos pendientes para contratos "index-linked" y "unit-linked" \| 0,00 \| 0,00 \| \| Prestamos con o sin garantía hipotecaria \| 0,00 \| 0,00 \| \| Anticipos sobre pólizas \| 0,00 \| 0,00 \| \| A personas físicas \| 0,00 \| 0,00 \| \| Otros \| 0,00 \| 0,00 \| \| Importes recuperables del reaseguro \| 0,00 \| 0,00 \| \| Seguros distintos del seguro de vida, v de salud similares a los seguros distintos del seguro de vida. \| 0,00 \| 0,00 \| \| Seguros distintos del seguro de vida, excluidos los de salud \| 0,00 \| 0,00 \| \| Seguros de salud similares a los seguros distintos del seguro de vida \| 0,00 \| 0,00 \| \| Seguros de vida, v de salud, excluidos los de vida, excluidos los de salud y los "index-linked" y "unit-linked" \| 0,00 \| 0,00 \| \| Seguros de salud similares a los seguros de vida \| 0,00 \| 0,00 \| \| Seguros de vida, excluidos los de salud y los "index-linked" y "unit-linked" \| 0,00 \| 0,00 \| \| Seguros de vida "index-linked" y "unit-linked" \| 0,00 \| 0,00 \| \| Depósitos constituidos por reaseguro aceptado \| 0,00 \| 0,00 \| \| Créditos por operaciones de seguro directo y coaseguro \| 9.937,93 \| 9.937,93 \| \| Créditos por operaciones de reaseguro \| 0,00 \| 0,00 \| \| Otros créditos \| 20.682,58 \| 20.682,58 \| \| Acciones \| 0,00 \| 0,50 \| \| Asociantes y mutualistas por desembolsos exigidos \| 0,00 \| 0,00 \| \| Efectivo y otros activos ligados equivalentes \| 797.011,93 \| 797.011,93 \| \| Otros activos, no consignados en otras partidas \| 0,00 \| 33.996,00 \| \| TOTAL ACTIVO \| 6.199.420,92 \| 6.149.935,62 \| ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE, Prohibida su reproducción parcial o total sin la debida autorización. \| PASIVO \| Valor artículo 147 ROSSEAR \| Valor contable \| \|----------------------------------------------------------------------\|-----------------------------\|----------------\| \| Provisiones técnicas - seguros distintos del seguro de vida \| R0510 \| 0,00 \| \| Provisiones técnicas - seguros distintos del seguro de vida (Excluidos los de enfermedad) \| R0520 \| 0,00 \| \| Provisiones técnicas - seguros de salud (similares a los seguros distintos del seguro de vida) \| R0560 \| 0,00 \| \| Provisiones técnicas - seguros de vida (excluidos "index-linked" y "unit-linked") \| R0600 \| 4.789.492,00 \| \| Provisiones técnicas - seguros de salud (similares a los seguros de vida) \| R0610 \| 0,00 \| \| Provisiones técnicas - seguros de vida (excluidos los de salud y los "Index-linked" y "unit-linked") \| R0650 \| 4.789.492,00 \| \| Provisiones técnicas - "Index-linked" y "unit-linked" \| R0690 \| 0,00 \| \| Otras provisiones técnicas \| R0730 \| 0,00 \| \| Pasivo contingente \| R0740 \| 0,00 \| \| Otras pasivas no técnicas \| R0750 \| 0,00 \| \| Provisión para pensiones y obligaciones similares \| R0760 \| 0,00 \| \| Depósitos recibidos por reaseguro cedido \| R0770 \| 0,00 \| \| Pasivos por Impuesto diferidos \| R0780 \| 30.490,00 \| \| Derivados \| R0790 \| 0,00 \| \| Deudas con entidades de crédito \| R0800 \| 0,00 \| \| Pasivos financieros distintos de las deudas con entidades de crédito \| R0810 \| 0,00 \| \| Deudas por operaciones de seguro y coaseguro \| R0820 \| 38.301,18 \| \| Deudas por operaciones de reaseguro \| R0830 \| 0,00 \| \| Otras deudas y partidas a pagar \| R0840 \| 54.867,63 \| \| Pasivos subordinados \| R0850 \| 0,00 \| \| Pasivos subordinados no incluidos en los fondos propios básicos (FPB) \| R0860 \| 0,00 \| \| Pasivos subordinados incluidos en los fondos propios básicos FPB \| R0870 \| 0,00 \| \| Otros pasivos, no consignados en otras partidas \| R0880 \| 0,00 \| \| TOTAL PASIVO \| R0900 \| 4.923.316,00 \| \| EXCESO DE LOS ACTIVOS RESPECTO A LOS PASIVOS \| R1000 \| 1.276.103,83 \| ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE. Prohibida su reproducción parcial o total sin la debida autorización. ## PROVISIONES TÉCNICAS DE SEGUROS DE VIDA Y ENFERMEDAD CON TÉCNICAS SIMILARES A VIDA Nombre de la cartera sujeta a ajuste por casamiento o parte restante \| \| Seguros con participación en beneficios \| Seguros vinculados a índices y a fondos de inversión ("unit-linked" e index-linked) \| Otros seguros de vida \| Rentas derivadas de contratos de seguro distintos del de vida y creación de obligaciones de seguro \| Obligaciones de seguro de enfermedad \| Reaseguro aceptado \| Total (seguros de vida distintos de los seguros de enfermedad incluidos unit-linked) \| \|----------------------\|----------------------------------------\|---------------------------------------------------------------------------------\|-----------------------\|-------------------------------------------------------------------------------------------------\|-------------------------------------\|-------------------\|--------------------------------------------------------------------------------------------\| \| Provisiones técnicas brutas \| X1000 \| 4,690,053.78 \| 0.00 \| 0.00 \| 0.00 \| 0.00 \| 4,690,053.78 \| \| Total importes recuperables del reaseguro, SPV y reaseguro limitado \| X1010 \| 0.00 \| 0.00 \| 0.00 \| 0.00 \| 0.00 \| 0.00 \| \| Importe de la medida transitoria sobre las provisiones técnicas \| X1020 \| 0.00 \| \| \| \| \| \| \| Total provisiones técnicas \| X1100 \| 4,690,053.78 \| \| \| \| \| \| ## PROVISIONES TÉCNICAS DE SEGUROS DE VIDA Y SALUD CON TÉCNICAS SIMILARES A VIDA \| \| Seguros de enfermedad \| Rentas derivadas de contratos de seguro distintos del de vida \| Reaseguro de enfermedad (Reaseguro aceptado) \| Total (Seguros de enfermedad con técnicas similares) \| \|----------------------\|-----------------------\|---------------------------------------------------------------\|---------------------------------------------\|-----------------------------------------------------\| \| Provisiones técnicas brutas \| X1000 \| 0.00 \| 0.00 \| 0.00 \| \| Total importes recuperables del reaseguro, SPV y reaseguro limitado \| X1010 \| 0.00 \| 0.00 \| 0.00 \| \| Importe de la medida transitoria sobre las provisiones técnicas \| X1020 \| 0.00 \| 0.00 \| 0.00 \| \| Total provisiones técnicas \| X1100 \| 0.00 \| 0.00 \| 0.00 \| ### FONDOS PROPIOS \| Fondos propios básicos \| Total (€) \| Nivel 1 No restringido (€) \| Nivel 1 Restringido (€) \| Nivel 2 (€) \| Nivel 3 (€) \| \|-------------------------------------------------------------\|------------\|----------------------------\|-------------------------\|-------------\|-------------\| \| Capital social de acciones ordinarias (incluidas las acciones propias) \| 0,00 \| 0,00 \| 5,00 \| \| \| \| Prima de emisión de las acciones ordinarias \| 0,00 \| 0,00 \| \| \| \| \| Fondo mutual inicial \| 10.050,61 \| 10.050,61 \| \| \| \| \| Cuentas mutuales subordinadas \| 0,00 \| 0,00 \| \| \| \| \| Fondos excedentarios \| 0,00 \| 0,00 \| \| \| \| \| Acciones preferentes \| 0,00 \| 0,00 \| \| \| \| \| Primas de emisión de acciones y participaciones preferentes \| 0,00 \| 0,00 \| \| \| \| \| Reserva de conciliación \| 1.170.137,39 \| 1.170.137,39 \| \| \| \| \| Reservas subordinadas \| 0,00 \| 0,00 \| \| \| \| \| Importe equivalente al valor de los activos por impuestos diferidos netos \| 75.922,00 \| 75.922,00 \| \| \| \| \| Otros elementos aprobados por la autoridad supervisora como fondos propios básicos no especificados anteriormente \| 0,00 \| 0,00 \| \| \| \| \| Fondos propios de las entidades consolidadas que no deban estar representados en la reserva de conciliación y no cumplan los criterios para ser clasificados como fondos propios de Solvencia II \| 0,00 \| 0,00 \| \| \| \| \| Fondos propios de los estados financieros que no deban estar representados por la entidad consolidada y no cumplan los criterios para ser clasificados como fondos propios de Solvencia II \| 0,00 \| 0,00 \| \| \| \| \| Deducciones no incluidas en la reserva de conciliación \| \| \| \| \| \| \| Deducción por participaciones en entidades financieras o crédito \| 0,00 \| 0,00 \| \| \| \| \| Total fondos propios básicos después de deducciones \| 1.276.103,00 \| 1.200.181,00 \| 0,00 \| 5,00 \| 75.922,00 \| ### FONDOS PROPIOS COMPLEMENTARIOS \| Fondos propios complementarios \| Total (€) \| Nivel 1 No restringido (€) \| Nivel 1 Restringido (€) \| Nivel 2 (€) \| Nivel 3 (€) \| \|-------------------------------------------------------------\|------------\|----------------------------\|-------------------------\|-------------\|-------------\| \| Capital social ordinario no desembolsado ni exigido \| 0,00 \| 0,00 \| \| \| \| \| Fondo mutual inicial no desembolsado ni exigido \| 0,00 \| 0,00 \| \| \| \| \| Capital social de acciones preferentes no desembolsado ni exigido \| 0,00 \| 0,00 \| \| \| \| \| Compromiso jurídicamente vinculante de suscribir y pagar pasivos subordinados a la vista \| 0,00 \| 0,00 \| \| \| \| \| Certes de crédito y garantías establecidas en el artículo 96.2 de la Directiva \| 0,00 \| 0,00 \| \| \| \| \| Certes de crédito y garantías distintas de las previstas en el artículo 96.2 de la Directiva \| 0,00 \| 0,00 \| \| \| \| \| Derramemas adicionales exigidas a los miembros distritos de las previstas en el artículo 96, apartado 3, párrafo primero, de la Directiva 2009/135/CE \| 0,00 \| 0,00 \| \| \| \| \| Derramemas adicionales exigidas a los miembros distritos de las previstas en el artículo 96, apartado 3, párrafo primero, de la Directiva 2009/135/CE \| 0,00 \| 0,00 \| \| \| \| \| Otros fondos propios complementarios \| 0,00 \| 0,00 \| \| \| \| \| Total de fondos propios complementarios \| 0,00 \| 0,00 \| \| \| \| ### FONDOS PROPIOS DISPONIBLES Y ADMISIBLES \| Fondos propios disponibles y admisibles \| Total (€) \| Nivel 1 No restringido (€) \| Nivel 1 Restringido (€) \| Nivel 2 (€) \| Nivel 3 (€) \| \|-------------------------------------------------------------\|------------\|----------------------------\|-------------------------\|-------------\|-------------\| \| Total de fondos propios disponibles para cubrir el CSO \| 1.276.103,00 \| 1.200.181,00 \| 0,00 \| 5,00 \| 75.922,00 \| \| Total de fondos propios disponibles para cubrir el CMO \| 1.200.181,00 \| 1.200.181,00 \| 0,00 \| 0,00 \| \| \| Total de fondos propios admisibles para cubrir el CSO \| 1.264.465,12 \| 1.200.181,00 \| 0,00 \| 5,00 \| 64.282,12 \| \| Total de fondos propios admisibles para cubrir el CMO \| 1.200.181,00 \| 1.200.181,00 \| 0,00 \| 0,00 \| \| - CSO: 430.847,56 - CMO: 800.030,00 - Ratio Fondos propios admisibles sobre CSO: 2,85 - Ratio Fondos propios admisibles sobre CMO: 1,50 \| Reserva de conciliación \| Total \| \|------------------------\|-------\| \| Exceso de los activos respecto a los pasivos \| R0700 1.276.103,00 \| \| Acciones propias (incluidas como activos en el balance) \| R0710 0,00 \| \| Dividendos, distribuciones y costes previsibles \| R0720 0,00 \| \| Otros elementos de los fondos propios básicos \| R0730 105.972,61 \| \| Ajuste de elementos de fondos propios restringidos respecto a las carteras sujetas a ajuste por casamiento \| R0740 0,00 \| \| Total reserva de conciliación \| R0760 1.170.130,39 \| ISFS Propiedad de MUTUALIDAD DE PREVISIÓN SOCIAL DEL NOROESTE. Prohibida su reproducción parcial o total sin la debida autorización. ### CAPITAL DE SOLVENCIA OBLIGATORIO \| Riesgo de mercado \| CD030 \| 765,234,00 \| 765,234,00 \| 0,00 \| \|-------------------\|-------\|------------\|------------\|------\| \| Riesgo de incumplimiento de contraíente \| R0010 \| 0,00 \| 0,00 \| 0,00 \| \| Riesgo de suscripción de seguro de vida \| R0030 \| 291,159,00 \| 291,159,00 \| 0,00 \| \| Riesgo de suscripción de seguros de salud \| R0040 \| 0,00 \| 0,00 \| 0,00 \| \| Riesgo de suscripción de seguros distintos del seguro de vida \| R0050 \| 0,00 \| 0,00 \| 0,00 \| \| Diversificación \| R0060 \| -127,851,00 \| -127,851,00 \| 0,00 \| \| Riesgo del inmovilizado intangible \| R0070 \| 0,00 \| 0,00 \| 0,00 \| \| Capital de solvencia obligatorio básico \| R0100 \| 835,545,00 \| 835,545,00 \| \| ### Cálculo del Capital de Solvencia Obligatorio \| Ajuste por la agregación del CSO nacional para CSAC \| R0120 \| 0,00 \| \| Riesgo operacional \| R0130 \| 21,553,00 \| \| Diversificación de pérdidas de las PPTT \| R0140 \| 0,00 \| \| Capacidad de absorción de pérdidas de los impuestos diferidos \| R0150 \| 0,00 \| \| Capital de Solvencia Obligatorio \| R0200 \| 857,098,00 \| \| Adición de capital \| R0210 \| 0,00 \| \| Capital de Solvencia Obligatorio \| R0220 \| 428,847,50 \| ### Para empresas que emplean la fórmula estándar, Capacidad de absorción de pérdidas de los impuestos diferidos. \| Enfoque respecto al tipo impositivo \| Sí/No \| CD109 \| \|------------------------------------\|-------\|-------\| \| Enfoque basado en el tipo impositivo medio \| R0590 \| \| ### Cálculo del ajuste por la capacidad de absorción de pérdidas de los impuestos diferidos \| Antes del shock \| Después del shock \| Capacidad de absorción de pérdidas de los Impuestos diferidos \| \|-----------------\|-------------------\|-------------------------------------------------------------\| \| CD110 \| CD120 \| CD130 \| \| Activos por impuestos diferidos \| R0240 \| \| \| \| Activos por impuestos diferidos, traspaso \| R0241 \| \| \| \| Activos por impuestos diferidos debido a diferencias temporales deducibles \| R0242 \| \| \| \| Pasivos por impuestos diferidos \| R0243 \| \| \| \| Capacidad de absorción de pérdidas de los impuestos diferidos justificada por reversión de pasivos por impuestos diferidos \| R0244 \| \| \| \| Capacidad de absorción de pérdidas de los impuestos diferidos justificada por reversión de activos por impuestos diferidos \| R0245 \| \| \| \| Capacidad de absorción de pérdidas de los impuestos diferidos justificada por reversión de otros activos por impuestos diferidos \| R0246 \| \| \| \| Capacidad de absorción de pérdidas de los impuestos diferidos justificada por traslado, años anteriores \| R0247 \| \| \| \| Capacidad de absorción de pérdidas de los impuestos diferidos justificada por traslado, años futuros \| R0248 \| \| \| \| Máxima capacidad de absorción de pérdidas de los impuestos diferidos \| R0249 \| \| \| \| Capital mínimo obligatorio \| Importe \| \|---------------------------\|---------\| \| A. 1/3 del cuantía del Capital de solvencia obligatorio \| R0770 \| \| B. Importe mínimo del capital (Segundo párrafo del apartado 3 y apartados 4 y 5 del Artículo 78 de la Ley 20/2015) \| R0780 \| \| Capital mínimo obligatorio (Cantidad mayor entre A y B) \| R0790 \| \| \| \| \|---------\|---------\| \| \| 14ª. 840,17 \| \| \| 800.000,00 \| \| \| 800.000,00 \| FORMULACION DEL INFORME DE LA SITUACIÓN FINANCIERA Y DE SOLVENCIA (ISFS) Los abajo firmantes, miembros de la Junta Directiva de la Mutualidad de Previsión Social del Noroeste, firman el Informe de la Situación Financiera y de Solvencia (ISFS), correspondiente al ejercicio terminado el 31 de diciembre de 2021 de la Mutualidad de Previsión Social del Noroeste, contenidas en las páginas 1 a 51, precedentes, que han sido formulados por la Junta Directiva en su reunión de 24 de marzo de 2022. D. FRANCISCO PENA ANCA Presidente D. JOSÉ RICO RODRÍGUEZ Vicepresidente D. JUAN JOSÉ DÍAZ REGUEIRA Secretario D. FRANCISCO SANMARTÍN MORGADE Tesorero D. CAYETANO RODEIRO IGLESIAS Vocal Dña. CRISTINA REY COSTA Vocal D. Juan José Díaz Regueira Secretario de la Junta Directiva de la Mutualidad de Previsión Social del Noroeste, certifica que las anteriores firmas de los administradores de la Sociedad han sido estampadas en su presencia y que el presente documento comprende el Informe de la Situación Financiera y de Solvencia (ISFS) correspondientes al ejercicio 2021, documentación que ha sido formulada por la Junta Directiva de la Mutualidad en reunión celebrada a esta fecha y que se encuentra extendido en 52 páginas (incluida la presente) en papel común, escritas todas ellas con mi rúbrica.	31546087-fa6b-42bd-87ee-36b6fbea6b0e	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	105,735
Gateway to the Delta by Dave Feliz, Manager, Yolo Bypass Wildlife Area acre Yolo Bypass Wildlife Area has become an incredible and valuable public asset for the people of Northern California, truly a Delta Success Story. After recently reading the book 1491: New Revelations of the Americas Before Columbus, the words above resonated in my mind for days. They summed up my feelings about what we have been able to accomplish in the Yolo Bypass. In the fall, we may have twenty or thirty bird watchers on the tour route, the rice farmers will be finishing their harvest and flooding the rice stubble, cattle may be moving from one field to the next or perhaps getting shipped to the hills, over a hundred hunters may be sitting quietly doing all they can to lure wild ducks within shooting range, and a group of school kids may excitedly observe the flight of thousands of snow geese lifting off the flooded rice fields. The 16,000- Farewell from Sarah! by Sarah Ross, Volunteer Coordinator Bar-tailed Godwits fly nonstop from Alaska to New Zealand, a nine day journey all up. It will take my family and me around 12 hours flying time, plus a few hours hanging around airport lounges to return to New Zealand in January. Sadly for us, our migration is oneway only. In the four years I have lived in Davis and been with the Yolo Basin Foundation first as a the Delta, currently 90% of the biomass is introduced species. The Sacramento San Joaquin Delta is unique in this world. Historically two of California's largest rivers collided in this basin 70 miles from the sea. The progression from river system to the open ocean included over 1000 miles of Delta sloughs, the large estuarine systems of the Photo credits: Dave Feliz Suisun Marsh and the enormous San Pablo and San Francisco Bays. The mixture of fresh and salt water took place at various places on this progression depending on tide, outflow and climatic conditions. This system has all changed now. We now manage massive river flows through a flood control system that culminates in the Yolo Bypass. Rivers are confined within large levees. Large reservoirs capture most big outflow events. Finally, much of our water goes into man-made channels designed to deliver water to the farms of the San Joaquin Valley and the cities of Southern California. In regards to the flora and fauna within the waters of volunteer then as a staff member, I have been on a constant learning curve. I have learnt what scat is. I have learnt to say parking lot instead of carpark, cookies instead of biscuits, and ice chest instead of chilly bin, though I often forget that one. I have learnt to drive on the opposite side of the road to that which I am used – this has been generally successful. I have also learnt that it is okay to dump your garden waste on the street (if you live in Davis). What I have learnt most of all is that while California supports a huge human population, it is also home to more birds The Delta is far from a natural ecosystem. California is dependent upon the waters of the north being distributed elsewhere, the flood control system protects thousands of acres of farmland and urbanized areas, and adequate fresh water outflow is delivered to keep the saline waters of the bay out past the Suisun Marsh. The Yolo Bypass Wildlife Area was developed to coexist with this managed setting. Many interests cooperated to insure that the project would not compromise the flood control system, create a health hazard or negatively impact agriculture. This strategy set the tone for its long term management and set the table for multiple public benefits within the reality of today's modern world. People now have a place to go in the Delta to hike, to hunt, to learn and to not only witness but to also participate in the workings of our collective vision of the 21st Century Pacific Flyway. Next time you go over the Yolo Causeway, look to the south and realize you are traveling across the northern edge of the Delta and what you see is not only a great place to visit, but is also a model for success as we further "shape our world to live in for the future." and other animals that I had ever imagined, and that some extraordinary citizens help to ensure that these animals will have safe haven and be around for generations to come. I am incredibly indebted to the YBF intern who visited a class I was teaching in New Zealand and told me about the Yolo Bypass Wildlife Area – she had just come to New Zealand from UC Davis. By the time I left New Zealand I had already been in contact with YBF — continued on p. 2 NATURE NOTES Featured Volunteer: John McNerney – City Biologist, YBF Volunteer by Sarah Ross, Volunteer Coordinator pivotal member of the California Duck Days Steering Committee for the last six years. He helps coordinate the tours, produces the tour and workshop timeline, draws up the parking spaces, provides the GEM cars, leads a tour, starts around 5:30am on the day and is one of the last to leave after packing up, usually around 13 hours later. John has volunteered on several of the Bat Walk and Talks in the Yolo Bypass Wildlife Area over the last two summers and has helped harvest tules in the demonstration wetlands. Some of you may remember John as the tall man in the funny hat trying to sell you raffle tickets at Bucks for Ducks in 2008, or maybe he served you a drink at Bucks for Ducks this year. John says he enjoys volunteering for YBF because of "our shared interest in environmental conservation and education. However, it is a deep appreciation of the dedicated and compassionate staff, both at YBF and the Yolo Wildlife Area, that keeps me coming back." In addition to his time spent with the City of Davis and the Yolo Basin Foundation, John sits on the Putah Creek Council Board of Directors and several planning committees for the Western Section of the Wildlife Society. He and his very patient wife (John's words) have a seven year old son with whom John enjoys backpacking, fishing, nature watching, woodworking, and baking. John's involvement with and support of the Yolo Basin Foundation has been enriching for Area can continue and grow. There is a real sense of community amongst staff and volunteers and I think this is one of our strengths. Another joy has been the unexpected pleasure my children have had through contact with YBF. My son, an avid birder, has been lucky enough to have met some wonderful mentors. He has now seen over 330 US bird species. My daughter loves to come to my work place, because in her words I work with "such cool people." As a family we have spent many hours birding and traveling around the states, and we pretty soon felt that flying into Sacramento meant we were "home." all of us. As Robin Kulakow, YBF's Executive Director says, "John McNerney is a man of many talents. He's the perfect combination – knowledgeable, generous, energetic and fun to work with." Thanks John, see you at Duck Days! Thank you to all our volunteers who have made my job a complete breeze and a delight. Who says that finding volunteers is hard work! Thank you to my colleagues for being inspirational. I will miss you all very much and we hope to see many of you as visitors to our part of the world. You would be more than welcome. Now if only I could find a way to be allowed to introduce hummingbirds into New Zealand! If you read any Davis Enterprise article pertaining to habitat or impacts on wildlife in Davis, then you will assuredly see John McNerney mentioned. John is the wildlife biologist for the City of Davis. In his words, he "provides a miscellany of services for both the human and wildlife communities in and around Davis. My primary tasks include habitat/ wildlife planning, restoration, management and education and outreach, but I also support the City's Stormwater Management and Integrated Pest Management programs." One of those "miscellany of services" just happen to be us – the Yolo Basin Foundation. John provides the city end of the YBF/ City of Davis partnership that coordinates the City of Davis Wetland public tours and trains the tour docents. John says that when he first started working for the city, he "initially only considered YBF as a wonderful resource to help the city facilitate and effective docent program for the Davis Wetlands. I knew very little about YBF's mission and commitment to environmental education. However, after working with the wonderful YBF staff and getting a better understanding about the great things they do, I began to change my thinking from 'what can YBF do for me' to 'what can I do for YBF?'" That thought, "what can I do for YBF?" has provided the Yolo Basin Foundation with an unofficial and highly active volunteer. In addition to his involvement with the Davis Wetlands tour program, John has been a Farewell, continued from p. 1 staff and was able to volunteer at Duck Days a couple of weeks after arriving here. From there it was entirely natural to volunteer with the wonderful Discover the Flyway school program. The Volunteer Coordinator's job was icing (sorry, frosting) on the cake. Which means our volunteers must be the candles! What an absolute joy this job has been. The greatest joy has been working with so many wonderful selfless people, volunteers and staff, who give of their time and knowledge to ensure that the work of the Yolo Basin Foundation and the Yolo Bypass Wildlife 3 by Melanie Pope, Education Director On a recent school field trip, an inquisitive and attentive third grade student stood next to me, gazed out into the flooded rice fields in front of us, and asked, "What is that big white thing?" That "big white thing" was a Tundra Swan (Cygnus columbianus) scooting about in the water mixed in with thousands of birds, all moving about. Soon, all the other students and the parents turned their attention toward the rice fields, and we all fell silent. The amazing sights and the sounds of the many swans, geese and ducks were a sure sign that winter was near and waterfowl migration from the north was in full swing. The Tundra Swan, formerly known as the Whistling Swan, is a large (52 inches, 14 pounds, 5 ½ foot wingspan) all-white waterbird with a black bill, legs and feet. The plumage of the male and female do not differ, but in the juvenile stage, the plumage is gray and the bill mostly pink. The name "Whistling Swan" did not come from the Tundra Swan's call, which is a French horn-like honk, but the sound it makes with its slow and strong flapping wing beat. Altogether there are three swan species found in North America, but neither the Trumpeter nor the Mute Swan winter in the Central Valley. The Tundra Swan breeds in the spring and summer in lakes, ponds and coastal pools in the top reaches of North America, Canada and Alaska. After migrating through parts of Canada and northern portions of the United States, the Tundra Swan winters on both American coasts. In the east, it frequents the Chesapeake Bay area and North Carolina, and in the west, its winter range includes California's Central Valley lakes, ponds and, more recently in history, agricultural fields. While feeding in open water, the Tundra Swan is commonly seen dipping its head down into the water and dabbling to eat aquatic plants; while in fields, it can be found feeding on seeds and grains. Tundra Swan pairs make a long term bond, likely for life, with individuals living for up to 20 years of age. The pair bonds around 2-3 years of age, but they wait to breed for about a year until they reach 4-5 years of age. These swans are solitary nesters, placing large open bowl nests of grasses and mosses on the ground in late May and early June. Occupying mostly ground sites in the breeding season, the Tundra Swans can be more commonly found in open water during the winter. The pairs' breeding territory is fairly large, and successful spots are used again from year to year. The clutch size is about five creamy white unmarked eggs, and after 35-40 days of incubation, the young hatch in July with open eyes, covered in down and sometimes feed at first on aquatic invertebrates. The young must grow fast and furiously and move to larger lakes and waters as the Arctic freezeups approach. After about two months, the young fledge and remain with the parents for the first year. Together, they make the cygnets' inaugural migration as a family in large flocks. Early cold weather conditions, late spring cold weather in breeding areas, cold weather in the eastern wintering grounds, as well as long migration routes (over 3,700 miles round trip) are all threatening factors to survival of the Tundra Swan. Although swans have size on their side for defense, nest predators include bears, foxes, and even gulls. Human activity affecting breeding sites and wintering feeding areas also pose continual risks to the survival and success of Tundra Swan populations. These birds are quite an amazing sight against the backdrop of the capital city skyline. "There seems to be a substantial increase in the numbers of wintering Tundra Swans that appears to be correlated with our rapid expansion of wetland habitat and rice cultivation," says Dave Feliz, Yolo Bypass Wildlife Area manager. Check your field guide for other large white birds visiting the Bypass in the winter, such as the Snow Goose (Chen caerulescens), which can be distinguished from the Tundra Swan with its smaller size, pink bill, legs and feet and black wing tips seen in flight. Come visit the Wildlife Area during the winter and look out for the "big white things!" ———————— Sources: Ehrlich, Paul R., Dobkin, David S. and Darryl Wheye. The Birder's Handbook: A Field Guide to the Natural History of North American Birds. NY, NY: Simon and Schuster Inc., 1988. Sibley, David Allen. The Sibley Field Guide to Birds of Western North America. NY: Alfred A. Knopf, Inc., 2003 Sibley, David Allen. The Sibley Guide to Bird Life and Behavior. NY: Alfred A. Knopf, Inc., 2001. Tekiela, Stan . Birds of California Field Guide. Cambridge, MN: Adventure Publications, Inc., 2003. Zeiner, David C., et al. California's Wildlife Volume II Birds. CA: State of California The Resources Agency Department of Fish and Game, 1990. http://www.adfg.state.ak.us/pubs/notebook/bird/swans.php\ http://www.allaboutbirds.org/guide/Tundra_Swan/lifehistory http://www.hww.ca/hww2.asp?cid=7&id=78 http://animals.nationalgeographic.com/animals/birds/ tundra-swan.html Board of Directors Chairman: Betsy Marchand Vice Chair: Jan Smutny-Jones Chief Financial Officer: Scott McElhern Secretary: Marge Kolar Board Members Pete Bontadelli Micah Brosnan Terry Colborn Craig Denisoff Jack DeWit Dominic DiMare Mike Lien Whit Manley Seth Merewitz Jim Provenza, ex-officio Susanne Rockwell Gary Sandy Suzanne Wierbinski Staff Executive Director: Robin Kulakow (530) 756-7248 email@example.com Associate Executive Director: (530) 758-0530 firstname.lastname@example.org Ann Brice Development Director: Don Morrill (530) 219-1832 email@example.com Office Manager: Dee Feliz (530) 757-3780 firstname.lastname@example.org Volunteer Coordinator: Sarah Ross (530) 757-4828 email@example.com Education Director: Melanie Pope (530) 758-1018 firstname.lastname@example.org Education Associate: Corky Quirk (530) 758-1018 email@example.com Bookkeeper: Guadalupe de la Concha Street address: 45211 County Road 32B, Davis, CA 95618 Mailing address: P.O. Box 943, Davis, CA 95617 The Yolo Basin Foundation is a non-profit public benefit corporation dedicated to the appreciation and stewardship of wetlands and wildlife through education and innovative partnerships. yOLO bASIN fOUNDATION P.O. BOX 943 DAVIS, CA 95617 NON-PROFIT ORG. U.S. POSTAGE P A I D DAVIS, CA PERMIT NO. 90	<urn:uuid:52087890-b3ab-4308-8944-f064b97b1973>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	15,827
Moins de dénonciations pour blanchiment en 2012 La valeur patrimoniale suspecte a dépassé les 3 milliards de francs en Suisse l'année dernière Tableaux dissimulés, bijoux volés, maison close, pot-de-vin ou falsification de documents, les tentatives de blanchiments révèlent toujours des histoires romanesques. En 2012, la valeur patrimoniale suspecte a atteint 3,150 milliards de francs en Suisse, en baisse de 4% par rapport à l'année précédente. Ce montant comprend les dénonciations adressées au Bureau de communication en matière de blanchiment d'argent (MROS), une agence de la police fédérale, par les intermédiaires financiers, soit les banques, les sociétés de transferts de fonds, les fiduciaires et les gestionnaires de fortune. Sur les 1585 «communications», six ont généré un volume de 1,44 milliard. Trois concernaient un soupçon de détournement de fonds publics étrangers, deux des infractions présumées de faux dans les titres et d'escroquerie, la dernière touchait une organisation criminelle présumée active en Asie. Pour Julien Blanc, avocat et président de l'Association romande des intermédiaires financiers (ARIF): «La MROS est la seule autorité qui soit aussi transparente dans le monde entier. Cela prouve, en dépit de critiques, que le système fonctionne bien en Suisse.» Ces trois dernières années, le nombre de communication a fortement augmenté. Cette explosion trouve son explication dans la connaissance acquise par les intermédiaires financiers, comme l'explique Julien Blanc: «Les structures pour blanchir de l'argent sont devenues de plus en plus complexes. La valise remplie d'argent n'existe plus. Les intermédiaires sont dans le même temps mieux formés, aguerris à la compréhension de structures complexes. Ils sont aussi devenus plus méfiants.» La Loi sur le blanchiment (LBA) impose aux professionnels financiers un devoir de diligence. Ainsi, en cas de soupçons, ils doivent en informer le MROS et bloquer l'argent de leur client durant cinq jours sans l'en avertir. Passé ce délai, sans réponse des autorités, l'argent est libéré, sinon une procédure pénale est déclenchée. Le Canton de Zurich est celui qui enregistre le plus grand nombre de «communications», plus de 700, suivi par Genève qui en compte plus de 250. Les banques sont les plus importants pourvoyeurs de «communications», viennent ensuite les sociétés de transfert de fonds, les fiduciaires, les gérants de fortune et, de façon plus surprenante, les casinos. Les informations externes sont à l'origine de deux tiers des «communications» de soupçons, notamment grâce aux médias. Frédéric Vermus Une société lausannoise sous enquête pénale Selon une information du «Temps», le fournisseur de produits financiers Premier Investment est la cible d'une instruction pénale Visiblement ça sent le soufre chez Premier Investment, un fournisseur lausannois de produits financiers. Selon des informations publiées hier par Le Temps, suite à une dénonciation et une enquête de la brigade financière du Canton de Vaud, l'entreprise est sous le coup d'une instruction pénale ouverte au deuxième semestre de l'année dernière par le procureur Daniel Stoll. La principale source de mécontentement concernerait l'un des produits proposés par Premier Investment. Appelé Arka Trader et orienté vers une stratégie de spread betting (qui tente de deviner si les marchés seront hausiers ou baissiers), le modèle aurait fait perdre quelque 80% des clients vaudoises. Les heures de ce produit étaient indiquées et détaillées sur une documentation signée par le CEO, affirmé hier le quotidien romand. Pour une société qui investit sur de l'immobilier et des entreprises de Grande-Bretagne et sa banque Internet au Costa Rica, cette situation est en tout cas le manque de l'autorité fédérale de surveillance des marchés, puisque comme l'a écrit Le Temps Kastriot Gashi: «c'est un produit financier fait pour perdre.» Au dire d'un ex-employé de Premier Investment, la somme de 4 millions de francs, la boîte a cru les dettes. O.M.	<urn:uuid:74e0e4d5-7e68-4c49-a4c6-24029836c55a>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	4,019
CS533 Modeling and Performance Evaluation of Network and Computer Systems Statistics for Performance Evaluation (Chapters 12-15) Why do we need statistics? 1. Noise, noise, noise, noise, noise! OK – not really this type of noise Why Do We Need Statistics? 2. Aggregate data into meaningful information. \[ \overline{x} = \ldots \] Why Do We Need Statistics? “Impossible things usually don’t happen.” - Sam Treiman, Princeton University • Statistics helps us quantify “usually.” What is a Statistic? • “A quantity that is computed from a sample [of data].” Merriam-Webster → A single number used to summarize a larger collection of values. What are Statistics? • “Lies, damn lies, and statistics!” • “A collection of quantitative data.” • “A branch of mathematics dealing with the collection, analysis, interpretation, and presentation of masses of numerical data.” Merriam-Webster → We are most interested in analysis and interpretation here. Objectives - Provide intuitive conceptual background for some standard statistical tools. - Draw meaningful conclusions in presence of noisy measurements. - Allow you to correctly and intelligently apply techniques in new situations. → Don’t simply plug and crank from a formula! Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA Basics (1 of 3) - Independent Events: - One event does not affect the other - Knowing probability of one event does not change estimate of another - Cumulative Distribution (or Density) Function: - $F_x(\alpha) = P(x \leq \alpha)$ - Mean (or Expected Value): - Mean $\mu = E(x) = \sum p_i x_i$ for $i$ over $n$ - Variance: - Square of the distance between $x$ and the mean $(x - \mu)^2$ - $\text{Var}(x) = E[(x - \mu)^2] = \sum p_i (x_i - \mu)^2$ - Variance is often $\sigma^2$. Square root of variance, $\sigma$, is standard deviation Basics (2 of 3) - Coefficient of Variation: - Ratio of standard deviation to mean - C.O.V. = $\sigma / \mu$ - Covariance: - Degree two random variables vary with each other - $\text{Cov} = \sigma^2_{xy} = E[(x - \mu_x)(y - \mu_y)]$ - Two independent variables have Cov of 0 - Correlation: - Normalized Cov (between -1 and 1) - $r_{xy} = \sigma^2_{xy} / \sigma_x \sigma_y$ - Represents degree of linear relationship Basics (3 of 3) - Quantile: - The $x$ value of the CDF at $\alpha$ - Denoted $x_\alpha$, so $F(x_\alpha) = \alpha$ - Often want .25, .50, .75 - Median: - The 50-percentile (or, .5-quantile) - Mode: - The most likely value of $x_i$ - Normal Distribution - Most common distribution used, “bell” curve Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA Summarizing Data by a Single Number - Indices of central tendency - Three popular: mean, median, mode - Mean – sum all observations, divide by num - Median – sort in increasing order, take middle - Mode – plot histogram and take largest bucket - Mean can be affected by outliers, while median or mode ignore lots of info - Mean has additive properties (mean of a sum is the sum of the means), but not median or mode Relationship Between Mean, Median, Mode Guidelines in Selecting Index of Central Tendency - Is it categorical? - → yes, use mode * Ex: most frequent microprocessor - Is total of interest? - → yes, use mean * Ex: total CPU time for query (yes) * Ex: number of windows on screen in query (no) - Is distribution skewed? - → yes, use median - → no, use mean Examples for Index of Central Tendency Selection - Most used resource in a system? - Categorical, so use mode - Response time? - Total is of interest, so use mean - Load on a computer? - Probably highly skewed, so use median - Average configuration of number of disks, amount of memory, speed of network? - Probably skewed, so use median Common Misuses of Means (1 of 2) - Using mean of significantly different values - Just because mean is right, does not say it is useful * Ex: two samples of response time, 10 ms and 1000 ms. Mean is 505 ms but useless. - Using mean without regard to skew - Does not well-represent data if skewed * Ex: sys A: 10, 9, 11, 10, 10 (mean 10, mode 10) * Ex: sys B: 5, 5, 5, 4, 31 (mean 10, mode 5) Common Misuses of Means (2 of 2) - Multiplying means - Mean of product equals product of means if two variables are independent. But: * if x,y are correlated E(xy) ≠ E(x)E(y) * Ex: mean users system 23, mean processes per user is 2. What is the mean system processes? Not 46! → Processes determined by load, so when load high then users have fewer. Instead, must measure total processes and average. - Mean of ratio with different bases (later) Geometric Mean (1 of 2) • Previous mean was arithmetic mean – Used when sum of samples is of interest – Geometric mean when product is of interest • Multiply $n$ values $\{x_1, x_2, \ldots, x_n\}$ and take $n^{th}$ root: $$x = \sqrt[n]{(1x_1)^{1/n}}$$ • Example: measure time of network layer improvement, where 2x layer 1 and 2x layer 2 equals 4x improvement – Layer 7 improves 18%, 6 13%, 5, 11%, 4 8%, 3 10%, 2 28%, 1 5% – So, geometric mean per layer: $$\left(\frac{(1.18)(1.13)(1.11)(1.08)(1.10)(1.28)(1.05)}{7}\right)^{1/7} - 1$$ – Average improvement per layer is 0.13, or 13% Geometric Mean (2 of 2) • Other examples of metrics that work in a multiplicative manner: – Cache hit ratios over several levels * And cache miss ratios – Percentage of performance improvement between successive versions – Average error rate per hop on a multi-hop path in a network Harmonic Mean (1 of 2) • Harmonic mean of samples $\{x_1, x_2, \ldots, x_n\}$ is: $$n / \left(\frac{1}{x_1} + \frac{1}{x_2} + \ldots + \frac{1}{x_n}\right)$$ • Use when arithmetic mean works for $1/x$ • Ex: measurement of elapsed processor benchmark of $m$ instructions. The $i$th takes $t_i$ seconds. MIPS $x_i$ is $m/t_i$ – Since sum of instructions matters, can use harmonic mean $$= n / \left[\frac{1}{(m/t_1)} + \frac{1}{(m/t_2)} + \ldots + \frac{1}{(m/t_n)}\right]$$ $$= m / \left[\frac{n}{(1/n)(t_1 + t_2 + \ldots + t_n)}\right]$$ Harmonic Mean (2 of 2) • Ex: if different benchmarks ($m_i$), then sum of $m_i/t_i$ does not make sense • Instead, use weighted harmonic mean $$n / \left(w_1/x_1 + w_2/x_2 + \ldots + w_3/x_n\right)$$ – where $w_1 + w_2 + \ldots + w_n = 1$ • In example, perhaps choose weights proportional to size of benchmarks $$w_i = m_i / (m_1 + m_2 + \ldots + m_n)$$ • So, weighted harmonic mean $$\left(m_1 + m_2 + \ldots + m_n\right) / \left(t_1 + t_2 + \ldots + t_n\right)$$ – Reasonable, since top is total size and bottom is total time Mean of a Ratio (1 of 2) • Set of $n$ ratios, how to summarize? • Here, if sum of numerators and sum of denominators both have meaning, the average ratio is the ratio of averages Average($a_1/b_1$, $a_2/b_2$, ..., $a_n/b_n$) $$= \frac{(a_1 + a_2 + \ldots + a_n)}{(b_1 + b_2 + \ldots + b_n)}$$ $$= \left(\frac{\sum a_i}{n}\right) / \left(\frac{\sum b_i}{n}\right)$$ • Commonly used in computing mean resource utilization (example next) Mean of a Ratio (2 of 2) • CPU utilization: – For duration 1 busy 45%, 1 %45, 1 45%, 1 45%, 100 20% – Sum 200%, mean $l =$ 200/5 or 40% * The base denominators (duration) are not comparable – mean = sum of CPU busy / sum of durations $$= \frac{(45+45+45+45+20)}{(1+1+1+1+100)}$$ $$= 21\%$$ Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA Summarizing Variability (1 of 2) “Then there is the man who drowned crossing a stream with an average depth of six inches.” — W.I.E. Gates - Summarizing by a single number is rarely enough → need statement about variability - If two systems have same mean, tend to prefer one with less variability Summarizing Variability (2 of 2) - Indices of Dispersion - Range – min and max values observed - Variance or standard deviation - 10- and 90-percentiles - (Semi-)interquartile range - Mean absolute deviation (Talk about each next) Range - Easy to keep track of - Record max and min, subtract - Mostly, not very useful: - Minimum may be zero - Maximum can be from outlier * System event not related to phenomena studied - Maximum gets larger with more samples, so no “stable” point - However, if system is bounded, for large sample, range may give bounds Sample Variance - Sample variance (can drop word “sample” if meaning is clear) - $s^2 = \frac{1}{n-1} \sum (x_i - \bar{x})^2$ - Notice $(n-1)$ since only $n-1$ are independent - Also called degrees of freedom - Main problem is in units squared so changing the units changes the answer squared - Ex: response times of .5, .4, .6 seconds - Variance = 0.01 seconds squared or 10000 msecs squared Standard Deviation - So, use standard deviation - $s = \sqrt{s^2}$ - Same unit as mean, so can compare to mean - Ex: response times of .5, .4, .6 seconds - stddev .1 seconds or 100 msecs - Can compare each to mean - Ratio of standard deviation to mean? - Called the Coefficient of Variation (C.O.V.) - Takes units out and shows magnitude - Ex: above is 1/5th (or .2) for either unit Percentiles/Quantile - Similar to range - Value at express percent (or fraction) - 90-percentile, 0.9-quantile - For $\alpha$-quantile, sort and take $[(n-1)\alpha+1]^{th}$ - $[]$ means round to nearest integer - 25%, 50%, 75% $\rightarrow$ quartiles (Q1, Q2, Q3) - Note, Q2 is also the median - Range of Q3 – Q1 is interquartile range - $\frac{1}{2}$ of (Q3 – Q1) is semi-interquartile range Mean Absolute Deviation - $(\frac{1}{n}) \sum \|x_i - \bar{x}\|$ - Similar to standard deviation, but requires no multiplication or square root - Does not magnify outliers as much - (Outliers are not squared) - So, how susceptible are indices of dispersion to outliers? Indices of Dispersion Summary - Ranking of affect by outliers - Range susceptible - Variance (standard deviation) - Mean absolute deviation - Semi-interquartile range resistant - Use semi-interquartile (SIQR) for index of dispersion whenever using median as index of central tendency - Note, all only applied to quantitative data - For qualitative (categorical) give number of categories for a given percentile of samples Indices of Dispersion Example - First, sort - Median = $[1 + 31.5] = 16^{th} = 3.2$ - Q1 = $1 + .31 .25 = 9^{th} = 3.9$ - Q3 = $1 + .31* .75 = 24^{th} = 4.5$ - SIQR = $(Q3-Q1)/2 = .65$ - Variance = 0.898 - Stddev = 0.948 - Range = 5.9 – 1.9 = 4 Selecting Index of Dispersion - Is distribution bounded - Yes? $\rightarrow$ use range - No? Is distribution unimodal symmetric? - Yes? $\rightarrow$ Use C.O.V. - No? - Use percentiles or SIQR - Not hard-and-fast rules, but rather guidelines - Ex: dispersion of network load. May use range or even C.O.V. But want to accommodate 90% or 95% of load, so use percentile. Power supplies similar. Determining Distribution of Data - Additional summary information could be the distribution of the data - Ex: Disk I/O mean 13, variance 48. Ok. Perhaps more useful to say data is uniformly distributed between 1 and 25. - Plus, distribution useful for later simulation or analytic modeling - How do determine distribution? - First, plot histogram Histograms - Need: max, min, size of buckets - Determining cell size is a problem - Too few, hard to see distro - Too many, distro lost - Guideline: - If any cell > 5 then split \| Cell # \| Histogram (size 1) \| \|--------\|---------------------\| \| 1 \| 1 X \| \| 2 \| 5 XXXXXXX \| \| 3 \| 12 XXXXXXXXXXXXXXXX \| \| 4 \| 9 XXXXXXXXXXX \| \| 5 \| 5 XXXXX \| \| Cell # \| Histogram (size 2) \| \|--------\|---------------------\| \| 1.0 \| 1 X \| \| 1.5 \| 1 X \| \| 2.6 \| 4 XXX \| \| 3.0 \| 3 XX \| \| 3.2 \| 3 XXX \| \| 3.6 \| 2 X \| \| 3.8 \| 1 XXXX \| \| 4.0 \| 2 XX \| \| 4.2 \| 3 XX \| \| 4.3 \| 3 XXX \| \| 4.8 \| 2 XX \| \| 5.0 \| 3 XX \| \| 5.2 \| 2 X \| \| 5.6 \| 1 X \| \| 5.8 \| 1 X \| Distribution of Data - Instead, plot observed quantile versus theoretical quantile - $y_i$ is observed, $x_i$ is theoretical - If distribution fits, will have line Need to invert CDF: $q_i = F(x_i)$, or $x_i = F^{-1}(q_i)$ Where $F$? Table 28.1 for many distributions Normal distribution: $x_i = 4.91[q_i^{0.14} - (1-q_i)^{0.14}]$ Table 28.1 \| Distribution \| CDF $F(x)$ \| Inverse \| \|------------------\|---------------------\|--------------------------\| \| Exponential \| $1 - e^{-x/a}$ \| $-a \ln(u)$ \| \| Extreme value \| $1 - e^{-e^{\frac{x-a}{b}}}$ \| $a + b \ln \ln u$ \| \| Geometric \| $1 - (1-p)^x$ \| $\left[ \frac{\ln(u)}{\ln(1-p)} \right]$ \| \| Logistic \| $1 - \frac{1}{1+e^{-\frac{x-\mu}{b}}}$ \| $\mu - b \ln(\frac{1}{u} - 1)$ \| \| Pareto \| $1 - x^{-a}$ \| $1/u^{1/a}$ \| \| Weibull \| $1 - e^{(x/a)^b}$ \| $a (\ln u)^{1/b}$ \| Normal distribution: $x_i = 4.91[q_i^{0.14} - (1-q_i)^{0.14}]$ Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA Measuring Specific Values - Precision (influenced by errors) - Resolution (determined by tools) - Mean of measured values (sample mean) - True value (population mean) Comparing Systems Using Sample Data "Statistics are like alienists – they will testify for either side." — Fiorello La Guardia - The word "sample" comes from the same root word as "example" - Similarly, one sample does not prove a theory, but rather is an example - Basically, a definite statement cannot be made about characteristics of all systems - Instead, make probabilistic statement about range of most systems - Confidence intervals Sample versus Population - Say we generate 1-million random numbers - mean $\mu$ and stddev $\sigma$. - $\mu$ is population mean - Put them in an urn draw sample of $n$ - Sample $(x_1, x_2, ..., x_n)$ has mean $\bar{x}$, stddev $s$ - $\bar{x}$ is likely different than $\mu$ - With many samples, $\|x_1 - x_2\| = ...$ - Typically, $\mu$ is not known and may be impossible to know - Instead, get estimate of $\mu$ from $x_1, x_2, ...$ Confidence Interval for the Mean - Obtain probability of $\mu$ in interval $[c_1, c_2]$ - Prob($c_1 \leq \mu \leq c_2$) = 1-$\alpha$ - $(c_1, c_2)$ is confidence interval - $\alpha$ is significance level - 100(1-$\alpha$) is confidence level - Typically want $\alpha$ small so confidence level 90%, 95% or 99% (more later) - Say, $\alpha = 0.1$. Could take $k$ samples, find sample means, sort - Interval: $[1+0.05(k-1)]^{th}$ and $[1+0.95(k-1)]^{th}$ - 90% confidence interval - We have to take $k$ samples, each of size $n$ Central Limit Theorem Sum of a “large” number of values from any distribution will be normally distributed. - Do not need many samples. One will do. - $\bar{x} \sim N(\mu, \sigma/\sqrt{n})$ - Standard error = $\sigma/\sqrt{n}$ - As sample size $n$ increases, error decreases - So, a 100(1-$\alpha$)% confidence interval for a population mean is: - $(\bar{x} - z_{1-\alpha/2}s/\sqrt{n}, \bar{x} + z_{1-\alpha/2}s/\sqrt{n})$ - Where $z_{1-\alpha/2}$ is a (1-$\alpha/2$)-quantile of a unit normal (Table A.2 in appendix, A.3 common) Confidence Interval Example (Sorted) CPU Time \| \| \| \|-----\|-----\| \| 1.9 \| 3.9 \| \| 2.7 \| 4.1 \| \| 2.8 \| 4.1 \| \| 2.8 \| 4.1 \| \| 2.9 \| 4.2 \| \| 3.1 \| 4.4 \| \| 3.1 \| 4.5 \| \| 3.2 \| 4.5 \| \| 3.2 \| 4.8 \| \| 3.3 \| 4.9 \| \| 3.4 \| 5.1 \| \| 3.6 \| 5.1 \| \| 3.7 \| 5.3 \| \| 3.8 \| 5.6 \| \| 3.9 \| 5.9 \| $\bar{x} = 3.90$, stddev $s=0.95$, $n=32$ - A 90% confidence interval for the population mean ($\mu$): - 3.90 -- (1.645)(0.95)/sqrt(32) - = (3.62, 4.17) - With 90% confidence, $\mu$ in that interval. Chance of error 10% - If we took 100 samples and made confidence intervals as above, in 90 cases the interval includes $\mu$ and in 10 cases would not include $\mu$ Meaning of Confidence Interval Sample 1 2 3 ... 100 Total Total Includes $\mu$? yes yes no yes yes >100(1-$\alpha$) no $\leq 100\alpha$ How does the Interval Change? - 90% CI = [6.5, 9.4] - 90% chance real value is between 6.5, 9.4 - 95% CI = [6.1, 9.7] - 95% chance real value is between 6.1, 9.7 - Why is the interval wider when we are more confident? What if $ n $ not large? - Above only applies for large samples, 30+ - For smaller $ n $, can only construct confidence intervals if observations come from normally distributed population - Is that true for computer systems? \[ (x - t_{1-\alpha/2,n-1}s/\sqrt{n}, x + t_{1-\alpha/2,n-1}s/\sqrt{n}) \] - Table A.4 (Student’s distribution. “Student” was an anonymous name) Testing for a Zero Mean - Common to check if a measured value is significantly different than zero - Can use confidence interval and then check if 0 is inside interval. - May be inside, below or above Example: Testing for a Zero Mean - Seven workloads - Difference in CPU times of two algorithms \{1.5, 2.6, -1.8, 1.3, -0.5, 1.7, 2.4\} - Can we say with 99% confidence that one algorithm is superior to another? - $ n = 7 $, $ \alpha = 0.01 $ - mean = 7.20/7 = 1.03 - variance = 2.57 so stddev = sqrt(2.57) = 1.60 - CI = 1.03 +/- 1x1.60/sqrt(7) = 1.03 +/- 0.605t - $ 1 - \alpha/2 = .995 $, so [0.995;6] = 3.707 (Table A.4) - 99% confidence interval = (-1.21, 3.27) → With 99% confidence, algorithm performances are identical Comparing Two Alternatives - Often want to compare system - System A with system B - System “before” and system “after” - Paired Observations - Unpaired Observations - Approximate Visual Test Paired Observations - If $ n $ experiments such that 1-to-1 correspondence from test on A with test on B then paired - (If no correspondence, then unpaired) - Treat two samples as one sample of $ n $ pairs - For each pair, compute difference - Construct confidence interval for difference - If CI includes zero, then systems are not significantly different Example: Paired Observations - Measure different size workloads on A and B \{(5.4, 19.1), (6.6, 3.5), (0.6, 3.4), (1.4, 2.5), (0.6, 3.6), (7.3, 1.7)\} - Is one system better than another? - Six observed differences \{-13.7, 13.1, -2.8, -1.1, -3.0, 5.6\} - Mean = -0.32, stddev = 9.03 - CI = -0.32 +/- (sqrt(81.62/6)) = -0.32 +/- (3.69) - The .95 quantile of t with 5 degrees of freedom = 2.015 - 90% confidence interval = (-7.75, 7.11) - Therefore, two systems not different Unpaired Observations - Systems A, B with samples $n_a$ and $n_b$ - Compute sample means: $\bar{x}_a$, $\bar{x}_b$ - Compute standard devs: $s_a$, $s_b$ - Compute mean difference: $\bar{x}_a - \bar{x}_b$ - Compute stddev of mean difference: - $S = \sqrt{\frac{s_a^2}{n_a} + \frac{s_b^2}{n_b}}$ - Compute effective degrees of freedom - Compute confidence interval - If interval includes zero, not a significant difference Example: Unpaired Observations - Processor time for task on two systems - A: {5.36, 16.57, 0.62, 1.41, 0.64, 7.26} - B: {19.12, 3.52, 3.38, 2.50, 3.60, 1.74} - Are the two systems significantly different? - Mean $\bar{x}_a = 5.31$, $s_a^2 = 37.92$, $n_a=6$ - Mean $\bar{x}_b = 5.64$, $s_b^2 = 44.11$, $n_b=6$ - Mean difference $\bar{x}_a - \bar{x}_b = -0.33$ - Stddev of mean difference = 3.698 - t is 1.71 - 90% confidence interval = (-6.92, 6.26) - Not different Approximate Visual Test - Compute confidence interval for means - See if they overlap CI's do not overlap → A higher than B CI's do overlap and Mean of one in another → Not different CI's do overlap but mean of one not in another → Do t test Example: Approximate Visual Test - Processor time for task on two systems - A: {5.36, 16.57, 0.62, 1.41, 0.64, 7.26} - B: {19.12, 3.52, 3.38, 2.50, 3.60, 1.74} - t-value at 90%, 5 is 2.015 - 90% confidence intervals - A = 5.31 +/- (2.015)sqrt(37.92/6) = (0.24, 10.38) - B = 5.64 +/- (2.015)sqrt(44.11/6) = (0.18, 11.10) - The two confidence intervals overlap and the mean of one falls in the interval of another. Therefore the two systems are not different without unpaired t test Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA What Confidence Level to Use? - Often see 90% or 95% (or even 99%) - Choice is based on loss if population parameter is outside or gain if parameter inside. - If loss is high compared to gain, use high confidence - If loss is low compared to gain, use low confidence - If loss is negligible, low is fine - Example: - Lottery ticket $1, pays $5 million - Chance of winning is $10^{-7}$ (1 in 10 million) - To win with 90% confidence, need 9 million tickets * No one would buy that many tickets! - So, most people happy with 0.01% confidence Hypothesis Testing - Most stats books have a whole chapter - Hypothesis test usually accepts/rejects - Can do that with confidence intervals - Plus, interval tells us more ... precision - Ex: systems A and B - CI (-100,100) we can say "no difference" - CIC(-1, 1) say "no difference" loudly - Confidence intervals easier to explain since units are the same as those being measured - Ex: more useful to know range 100 to 200 than that the probability of it being less than 110 is 3% One-Sided Confidence Intervals - At 90% confidence, 5% chance lower than limit and 5% chance higher than limit - Sometimes, only want one-sided comparison - Say, test if mean is greater than value $(x + t_{1-\alpha,n-1})/s/\sqrt{n}, x$ - Use $1-\alpha$ instead of $1-\alpha/2$ - Similarly (but with +) for upper confidence limit - Can use z-values if more than 30 Confidence Intervals for Proportions - Categorical variables often has probability with each category $\rightarrow$ called proportions - Want CI on proportions - Each sample of $n$ observations gives a sample proportion (say, of type 1) - $n_1$ of $n$ observations are type 1 \[ p = n_1 / n \] - CI for $p$: $p \pm z_{1-\alpha/2} \sqrt{p(1-p)/n} $ - Only valid if $np \geq 10$ - Otherwise, too complicated. See stats book. Example: CI for Proportions - 10 of 1000 pages printed are illegible \[ p = 10/1000 = 0.01 \] - Since $np > 10$ can use previous equation \[ CI = p \pm z(s/\sqrt{p(1-p)/n}) \] \[ = 0.01 \pm z(\sqrt{0.01(0.99)/1000}) \] \[ = 0.01 \pm 0.003z \] - 90% CI = 0.01 \pm (0.003)(1.645) = (0.005, 0.015) - Thus, at 90% confidence we can say 0.5% to 1.5% of the pages are illegible. - There is a 10% chance this statement is in error Determining Sample Size - The larger the sample size, the higher the confidence in the conclusion - Tighter CIs since divided by $\sqrt{n}$ - But more samples takes more resources (time) - Goal is to find the smallest sample size to provide the desired confidence in the results - Method: - small set of preliminary measurements - use to estimate variance - use to determine sample size for accuracy Sample Size for Mean - Suppose we want mean performance with accuracy of $+/-r\%$ at 100$(1-\alpha)$% confidence - Know for sample size $n$, CI is \[ x \pm z(s/\sqrt{n}) \] - CI should be $[x(1-r/100), x(1+r/100)]$ \[ x \pm z(s/\sqrt{n}) = x(1 \pm r/100) \] \[ z(s/\sqrt{n}) = x(r/100) \] \[ n = [(100zs)/(rx)]^2 \] Example: Sample Size for Mean - Preliminary test: - response time 20 seconds - stddev = 5 seconds - How many repetitions to get response time accurate within 1 second at 95% confidence $ x=20, s=5, z=1.960, r=5 $ (1 sec is 5% of 20) \[ n = \left( \frac{100 \times 1.960 \times 5}{5 \times 20} \right)^2 \] \[ = (9.8)^2 \] \[ = 96.04 \] - So, a total of 97 observations are needed - Can extend to proportions (not shown) Example: Sample Size for Comparing Alternatives - Need non-overlapping confidence intervals - Algorithm A loses 0.5% of packets and B loses 0.6% - How many packets do we need to state that alg A is better than alg B at 95%? CI for A: 0.005 +/- 1.960\left( \frac{0.005}{n} \right) CI for B: 0.006 +/- 1.960\left( \frac{0.006}{n} \right) - Need upper edge of A not to overlap lower edge of B \[ 0.005 + 1.960\left( \frac{0.005}{n} \right) < 0.006 - 1.960\left( \frac{0.006}{n} \right) \] solve for $ n $: $ n > 84,340 $ - So, need 85000 packets Summary - Statistics are tools - Help draw conclusions - Summarize in a meaningful way in presence of noise - Indices of central tendency and Indices of central dispersion - Summarize data with a few numbers - Confidence intervals Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA Regression "I see your point ... and raise you a line." – Elliot Smorodinsky - Expensive (and sometimes impossible) to measure performance across all possible input values - Instead, measure performance for limited inputs and use to produce model over range of input values - Build regression model Linear Regression (1 of 2) - Captures linear relationship between input values and response - Least-squares minimization - Of the form: \[ y = a + bx \] - Where $ x $ input, $ y $ response and we want to know $ a $ and $ b $ - If $ y_i $ is measured for input $ x_i $, then each pair $(x_i, y_i)$ can be written: \[ y_i = a + bx_i + e_i \] - where $ e_i $ is residual (error) for regression model Linear Regression (2 of 2) - The sum of the errors squared: \[ SSE = \sum e_i^2 = \sum (y_i - a - bx_i)^2 \] - Find $a$ and $b$ that minimizes SSE - Take derivative with respect to $a$ and then $b$ and then set both to zero \[ na + b\sum x_i = \sum y_i \quad (1) \quad \text{(two equations in two unknowns)} \] \[ a\sum x_i + b\sum x_i^2 = \sum x_i y_i \] - Solving for $b$ gives: \[ b = \frac{n\sum x_i y_i - (\sum x_i)(\sum y_i)}{n\sum x_i^2 - (\sum x_i)^2} \] - Using (1) and solving for $a$: \[ a = y - bx \] Linear Regression Example (1 of 3) \| File Size (bytes) \| Time (usec) \| \|-------------------\|-------------\| \| 10 \| 3.8 \| \| 50 \| 8.1 \| \| 100 \| 11.9 \| \| 500 \| 55.6 \| \| 1000 \| 99.6 \| \| 5000 \| 500.2 \| \| 10000 \| 1006.1 \| Develop linear regression model for time to read file of size bytes Linear Regression Example (2 of 3) \| File Size (bytes) \| Time (usec) \| \|-------------------\|-------------\| \| 10 \| 3.8 \| \| 50 \| 8.1 \| \| 100 \| 11.9 \| \| 500 \| 55.6 \| \| 1000 \| 99.6 \| \| 5000 \| 500.2 \| \| 10000 \| 1006.1 \| Develop linear regression model for time to read file of size bytes Linear Regression Example (3 of 3) \| File Size (bytes) \| Time (usec) \| \|-------------------\|-------------\| \| 10 \| 3.8 \| \| 50 \| 8.1 \| \| 100 \| 11.9 \| \| 500 \| 55.6 \| \| 1000 \| 99.6 \| \| 5000 \| 500.2 \| \| 10000 \| 1006.1 \| Ex: predict time to read 3k file is 303 usec Confidence Intervals for Regression Parameters (1 of 2) - Since parameters $a$ and $b$ are based on measured values with error, the predicted value ($y$) is also subject to errors - Can derive confidence intervals for $a$ and $b$ - First, need estimate of variance of $a$ and $b$ \[ s^2 = \frac{SSE}{(n-2)} \] - With $n$ measurements and two variables, the degrees of freedom are $n-2$ - Expand $SSE$ \[ = \sum e_i^2 = \sum (y_i - a - bx_i)^2 = \sum [(y_i - \bar{y}) - b(x_i - \bar{x})]^2 \] Confidence Intervals for Regression Parameters (2 of 3) - Helpful to represent $SSE$ as: \[ SSE = S_{yy} - 2bS_{xy} + b^2 2S_{xx} = S_{yy} - bS_{xy} \] - Where \[ S_{xx} = \sum (x_i - \bar{x})^2 = \sum x_i^2 - (\sum x_i)^2 / n \] \[ S_{yy} = \sum (y_i - \bar{y})^2 = \sum y_i^2 - (\sum y_i)^2 / n \] \[ S_{xy} = \sum (x_i - \bar{x})(y_i - \bar{y}) = \sum x_i y_i - (\sum x_i)(\sum y_i) / n \] - So, $s^2 = \frac{SSE}{(n-2)}$ \[ = \frac{S_{yy} - bS_{xy}}{(n-2)} \] Confidence Intervals for Regression Parameters (3 of 3) - Conf interval for slope ($b$) and y intercept ($a$): \[ [b_1, b_2] = b \pm t_{[1-\alpha/2,n-2]}s / \sqrt{S_{xx}} \] \[ [a_1, a_2] = a \pm t_{[1-\alpha/2,n-2]}s \times \frac{\sqrt{(\Sigma x^2)}}{\sqrt{n}S_{xx}} \] - Finally, for prediction $y_p$ can determine interval [$y_{p1}$, $y_{p2}$]: \[ = y_p \pm t_{[1-\alpha/2,n-2]}s \times \sqrt{1 + 1/n + (x_p - \bar{x})^2/S_{xx}} \] Regression Conf Interval Example (1 of 2) \[ y = 2.24 + 0.1002x \] - $\Sigma x = 16,660.0$ - $\Sigma y = 1685.3$ - $\Sigma xy = 12,691,033.0$ - $\Sigma x^2 = 126,262,600.0$ - $\bar{x} = 2380$ - $\bar{y} = 240.76$ - $b = (7)(12691033) - (16660)(1685.3)$ - $a = 240.76 - .1002(2380)$ - $r = 0.89$ - $S_{xx} = 126262600 - 16660^2/7$ - $S_{yy} = 1275670.43 - (1685.3)^2/7$ - $S_{xy} = 12691033 - (16660)(1685.3)/7$ - $s^2 = 869922.42 - 0.1002(8680019)$ - Std dev $s = \sqrt{36.9027} = 6.0748$ - 90% conf interval - $[b_1, b_2] = [0.099, 0.102]$ - $[a_1, a_2] = [-3.35, 7.83]$ Another Regression Conf Interval Example (1 of 2) \[ r = 0.80 \] - max fit - best fit - min fit Another Regression Conf Interval Example (2 of 2) \[ r = 0.89 \] - max fit - best fit - min fit Note, values outside measured range have larger interval. Beware of large extrapolations. Another Regression Conf Interval Example \[ r = 0.80 \] - max fit - best fit - min fit Note, values between measured values have small confidence values. But should verify makes sense for system. Correlation • After developing regression model, useful to know how well the regression equation fits the data – Coefficient of determination * Determines how much of the total variation is explained by the linear model – Correlation coefficient * Square root of the coefficient of determination Coefficient of Determination • Earlier: $SSE = S_{yy} - bS_{xy}$ • Let: $SST = S_{yy}$ and $SSR = bS_{xy}$ • Now: $SST = SSR + SSE$ – Total variation (SST) has two components * SSR portion explained by regression * SSE is model error (distance from line) • Fraction of total variation explained by model line: $r^2 = \frac{SSR}{SST} = \frac{(SST - SSE)}{SST}$ – Called coefficient of determination • How “good” is the regression model? Roughly: – $0.8 \leq r^2 \leq 1$ strong – $0.5 \leq r^2 < 0.8$ medium – $0 \leq r^2 < 0.5$ weak Correlation Coefficient • Square root of coefficient of determination is the correlation coefficient. Or: $r = \frac{S_{xy}}{\sqrt{S_{xx}S_{yy}}}$ • Note, equivalently: $r = b \sqrt{\frac{S_{xy}}{S_{yy}}} = \sqrt{\frac{SSR}{SST}}$ – Where $b = \frac{S_{xy}}{S_{xx}}$ is slope of regression model line • Value of $r$ ranges between -1 and +1 – +1 is perfect linear positive relationship * Change in $x$ provides corresponding change in $y$ – -1 is perfect linear negative relationship Correlation Example • From Read Size vs. Time model, correlation: $r = b \sqrt{\frac{S_{xy}}{S_{yy}}}$ $= 0.1002 \sqrt{\frac{86,611,800}{869,922,4171}}$ $= 0.9998$ • Coefficient of determination: $r^2 = (0.9998)^2 = 0.9996$ • So, 99.96% of the variation in time to read a file is explained by the linear model • Note, correlation is not causation! – Large file maybe does cause more time to read – But, for example, time of day does not cause message to take longer Correlation Visual Examples (1 of 2) Representative Scatterplots (http://peace.stuimag.edu/faculty/Kardas/Courses/Statistics/Lectures/C4CorrelationReg.html) Correlation Visual Examples (2 of 2) (http://www.psychstat.smsu.edu/introbook/SBK17.htm) Multiple Linear Regression (1 of 2) - Include effects of several input variables that are linearly related to one output - Straight-forward extension of single regression - First, consider two variables. Need: \[ y = b_0 + b_1 x_1 + b_2 x_2 \] - Make $ n $ measurements of $(x_{1i}, x_{2i}, y_i)$ and: \[ y_i = b_0 + b_1 x_{1i} + b_2 x_{2i} + e_i \] - As before, want to minimize sum square of residual errors (the $ e_i $'s): \[ SSE = \sum e_i^2 = \sum (y_i - b_0 - b_1 x_{1i} - b_2 x_{2i})^2 \] Multiple Linear Regression (2 of 2) - As before, minimal when partial derivatives 0 \[ nb_0 + b_1 \sum x_{1i} + b_2 \sum x_{2i} = \sum y_i \] \[ b_0 \sum x_{1i} + b_2 \sum x_{1i}^2 + b_2 \sum x_{1i} x_{2i} = \sum x_{1i} y_i \] \[ b_0 \sum x_{2i} + b_1 \sum x_{1i} x_{2i} + b_2 \sum x_{2i}^2 = \sum x_{2i} y_i \] - Three equations in three unknowns $(b_0, b_1, b_2)$ - Solve using wide variety of software - Generalize: \[ y = b_0 + b_1 x_1 + ... + b_k x_k \] - Can represent equations as matrix and solve using available software Verifying Linearity (1 of 2) - Should do by visual check before regression (http://peace.sau.org.edu/faculty/Kandas/Courses/Statistics/Lectures/C4CorrelationReg.html) Verifying Linearity (2 of 2) - Linear regression may not be best model (http://peace.sau.org.edu/faculty/Kandas/Courses/Statistics/Lectures/C4CorrelationReg.html) Outline - Introduction - Basics - Indices of Central Tendency - Indices of Dispersion - Comparing Systems - Misc - Regression - ANOVA Analysis of Variance (ANOVA) - Partitioning variation into part that can be explained and part that cannot be explained - Example: - Easy to see regression that explains 70% of variation is not as good as one that explains 90% of variation - But how much of the explained variation is good? - Enter: ANOVA (Prof. David Lilja, ECE Dept., University of Minnesota) Before-and-After Comparison Mean of differences $d = -1$ Standard deviation $s_d = 4.15$ • From mean of differences, appears that system change reduced performance • However, standard deviation is large • Is the variation between the two systems (alternatives) greater than the variation (error) in the measurements? • Confidence intervals can work, but what if there are more than two alternatives? Comparing More Than Two Alternatives • Naive approach – Compare confidence intervals • Need to do for all pairs. Grows quickly. • Ex– 7 alternatives would require 21 pair-wise comparisons [(7 choose 2) = (7)(6) / (2)(1) = 42] • Plus, would not be surprised to find 1 pair differed (at 95%) ANOVA – Analysis of Variance (1 of 2) • Separates total variation observed in a set of measurements into: – (1) Variation within one system * Due to uncontrolled measurement errors – (2) Variation between systems * Due to real differences + random error • Is variation (2) statistically greater than variation (1)? ANOVA – Analysis of Variance (2 of 2) • Make $n$ measurements of $k$ alternatives • $y_{ij} =$ $i$th measurement on $j$th alternative • Assumes errors are: – Independent – Normally distributed All Measurements for All Alternatives \| Measurements \| 1 \| 2 \| ... \| $J$ \| ... \| $K$ \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $y_{11}$ \| $y_{12}$ \| ... \| $y_{1J}$ \| ... \| $y_{1K}$ \| \| 2 \| $y_{21}$ \| $y_{22}$ \| ... \| $y_{2J}$ \| ... \| $y_{2K}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $J$ \| $y_{J1}$ \| $y_{J2}$ \| ... \| $y_{JJ}$ \| ... \| $y_{JK}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $K$ \| $y_{K1}$ \| $y_{K2}$ \| ... \| $y_{KJ}$ \| ... \| $y_{KK}$ \| Column means: $y_1$, $y_2$, ..., $y_J$, ..., $y_K$ Effect: $\alpha_1$, $\alpha_2$, ..., $\alpha_J$, ..., $\alpha_K$ ### Column Means - Column means are average values of all measurements within a single alternative - Average performance of one alternative \[ \bar{y}_j = \frac{\sum_{i=1}^{n} y_{ij}}{n} \] \| Measurements \| 1 \| 2 \| ... \| J \| ... \| K \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $ y_{11} $ \| $ y_{12} $ \| ... \| $ y_{1J} $ \| ... \| $ y_{1K} $ \| \| 2 \| $ y_{21} $ \| $ y_{22} $ \| ... \| $ y_{2J} $ \| ... \| $ y_{2K} $ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| n \| $ y_{n1} $ \| $ y_{n2} $ \| ... \| $ y_{nJ} $ \| ... \| $ y_{nK} $ \| \| Column mean \| $ \bar{y}_1 $ \| $ \bar{y}_2 $ \| ... \| $ \bar{y}_J $ \| ... \| $ \bar{y}_K $ \| \| Effect \| $ a_1 $ \| $ a_2 $ \| ... \| $ a_J $ \| ... \| $ a_K $ \| ### Error = Deviation From Column Mean - $ y_{ij} = \bar{y}_j + e_{ij} $ - Where $ e_{ij} $ = error in measurements \| Measurements \| 1 \| 2 \| ... \| J \| ... \| K \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $ y_{11} $ \| $ y_{12} $ \| ... \| $ y_{1J} $ \| ... \| $ y_{1K} $ \| \| 2 \| $ y_{21} $ \| $ y_{22} $ \| ... \| $ y_{2J} $ \| ... \| $ y_{2K} $ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| n \| $ y_{n1} $ \| $ y_{n2} $ \| ... \| $ y_{nJ} $ \| ... \| $ y_{nK} $ \| \| Column mean \| $ \bar{y}_1 $ \| $ \bar{y}_2 $ \| ... \| $ \bar{y}_J $ \| ... \| $ \bar{y}_K $ \| \| Effect \| $ a_1 $ \| $ a_2 $ \| ... \| $ a_J $ \| ... \| $ a_K $ \| ### Overall Mean - Average of all measurements made of all alternatives \[ \bar{y} = \frac{\sum_{i=1}^{n} \sum_{j=1}^{k} y_{ij}}{kn} \] \| Measurements \| 1 \| 2 \| ... \| J \| ... \| K \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $ y_{11} $ \| $ y_{12} $ \| ... \| $ y_{1J} $ \| ... \| $ y_{1K} $ \| \| 2 \| $ y_{21} $ \| $ y_{22} $ \| ... \| $ y_{2J} $ \| ... \| $ y_{2K} $ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| n \| $ y_{n1} $ \| $ y_{n2} $ \| ... \| $ y_{nJ} $ \| ... \| $ y_{nK} $ \| \| Column mean \| $ \bar{y}_1 $ \| $ \bar{y}_2 $ \| ... \| $ \bar{y}_J $ \| ... \| $ \bar{y}_K $ \| \| Effect \| $ a_1 $ \| $ a_2 $ \| ... \| $ a_J $ \| ... \| $ a_K $ \| ### Effect = Deviation From Overall Mean - $ y_{ij} = y + a_j $ - $ a_j $ = deviation of column mean from overall mean = effect of alternative $ j $ \| Measurements \| 1 \| 2 \| ... \| J \| ... \| K \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $ y_{11} $ \| $ y_{12} $ \| ... \| $ y_{1J} $ \| ... \| $ y_{1K} $ \| \| 2 \| $ y_{21} $ \| $ y_{22} $ \| ... \| $ y_{2J} $ \| ... \| $ y_{2K} $ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| n \| $ y_{n1} $ \| $ y_{n2} $ \| ... \| $ y_{nJ} $ \| ... \| $ y_{nK} $ \| \| Col mean \| $ \bar{y}_1 $ \| $ \bar{y}_2 $ \| ... \| $ \bar{y}_J $ \| ... \| $ \bar{y}_K $ \| \| Effect \| $ a_1 $ \| $ a_2 $ \| ... \| $ a_J $ \| ... \| $ a_K $ \| ### Effects and Errors - Effect is distance from overall mean - Horizontally across alternatives - Error is distance from column mean - Vertically within one alternative - Error across alternatives, too - Individual measurements are then: \[ y_{ij} = \bar{y}_j + \alpha_j + e_{ij} \] ### Sum of Squares of Differences - SST = differences between each measurement and overall mean \[ SSA = n \sum_{j=1}^{k} (\bar{y}_j - \bar{y}_.)^2 \] - SSA = variation due to effects of alternatives \[ SSE = \sum_{j=1}^{k} \sum_{i=1}^{n} (y_{ij} - \bar{y}_j)^2 \] - SSE = variation due to errors in measurements \[ SST = \sum_{j=1}^{k} \sum_{i=1}^{n} (y_{ij} - \bar{y}_.)^2 \] \[ SST = SSA + SSE \] ANOVA • Separates variation in measured values into: 1. Variation due to effects of alternatives • $SSA$ – variation across columns 2. Variation due to errors • $SSE$ – variation within a single column • If differences among alternatives are due to real differences: → $SSA$ statistically greater than $SSE$ Comparing SSE and SSA • Simple approach - $SSA / SST =$ fraction of total variation explained by differences among alternatives - $SSE / SST =$ fraction of total variation due to experimental error • But is it statistically significant? • Variance = mean square values = total variation / degrees of freedom $s_x^2 = SSx / df(SSx)$ • (Degrees of freedom are number of independent terms in sum) Degrees of Freedom for Effects • $df(SSA) = k-1$, since $k$ alternatives \| Measurements \| 1 \| 2 \| ... \| $J$ \| ... \| $K$ \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $y_{11}$ \| $y_{12}$ \| ... \| $y_{1j}$ \| ... \| $y_{1k}$ \| \| 2 \| $y_{21}$ \| $y_{22}$ \| ... \| $y_{2j}$ \| ... \| $y_{2k}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $I$ \| $y_{i1}$ \| $y_{i2}$ \| ... \| $y_{ij}$ \| ... \| $y_{ik}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $n$ \| $y_{n1}$ \| $y_{n2}$ \| ... \| $y_{nj}$ \| ... \| $y_{nk}$ \| Column mean $y_1, y_2, ..., y_j, ..., y_n$ Effect $a_1, a_2, ..., a_j, ..., a_k$ Degrees of Freedom for Errors • $df(SSE) = k(n-1)$, since $k$ alternatives, each with $(n-1)$ of \| Measurements \| 1 \| 2 \| ... \| $J$ \| ... \| $K$ \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $y_{11}$ \| $y_{12}$ \| ... \| $y_{1j}$ \| ... \| $y_{1k}$ \| \| 2 \| $y_{21}$ \| $y_{22}$ \| ... \| $y_{2j}$ \| ... \| $y_{2k}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $I$ \| $y_{i1}$ \| $y_{i2}$ \| ... \| $y_{ij}$ \| ... \| $y_{ik}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $n$ \| $y_{n1}$ \| $y_{n2}$ \| ... \| $y_{nj}$ \| ... \| $y_{nk}$ \| Column mean $y_1, y_2, ..., y_j, ..., y_n$ Effect $a_1, a_2, ..., a_j, ..., a_k$ Degrees of Freedom for Total • $df(SST) = df(SSA) + df(SSE) = kn - 1$ \| Measurements \| 1 \| 2 \| ... \| $J$ \| ... \| $K$ \| \|--------------\|-----\|-----\|-----\|-----\|-----\|-----\| \| 1 \| $y_{11}$ \| $y_{12}$ \| ... \| $y_{1j}$ \| ... \| $y_{1k}$ \| \| 2 \| $y_{21}$ \| $y_{22}$ \| ... \| $y_{2j}$ \| ... \| $y_{2k}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $I$ \| $y_{i1}$ \| $y_{i2}$ \| ... \| $y_{ij}$ \| ... \| $y_{ik}$ \| \| ... \| ... \| ... \| ... \| ... \| ... \| ... \| \| $n$ \| $y_{n1}$ \| $y_{n2}$ \| ... \| $y_{nj}$ \| ... \| $y_{nk}$ \| Column mean $y_1, y_2, ..., y_j, ..., y_n$ Effect $a_1, a_2, ..., a_j, ..., a_k$ Variances from Sum of Squares (Mean Square Value) $$s_a^2 = \frac{SSA}{k-1}$$ $$s_e^2 = \frac{SSE}{k(n-1)}$$ Comparing Variances - Use F-test to compare ratio of variances - An F-test is used to test if the standard deviations of two populations are equal. \[ F = \frac{s_a^2}{s_e^2} \] \[F_{[1-\alpha,df(numerator),df(denominator)]} = \text{tabulated critical values}\] - If $F_{\text{computed}} > F_{\text{table}}$ for a given $\alpha$ → We have $(1 - \alpha) * 100\%$ confidence that variation due to actual differences in alternatives, $SSA$, is statistically greater than variation due to errors, $SSE$. ANOVA Summary \| Variation \| Alternatives \| Error \| Total \| \|-----------------\|--------------\|---------\|-----------\| \| Sum of squares \| $SSA$ \| $SSE$ \| $SST$ \| \| Deg freedom \| $k - 1$ \| $k(n - 1)$ \| $kn - 1$ \| \| Mean square \| $s_a^2 = \frac{SSA}{(k - 1)}$ \| $s_e^2 = \frac{SSE}{k(n - 1)}$ \| \| Computed $F$ \| $\frac{s_a^2}{s_e^2}$ \| \| Tabulated $F$ \| $F_{[1-\alpha,(k-1),(k(n-1))]}$ \| (Example next) ANOVA Example (1 of 2) \| Measurements \| Alternatives \| Overall mean \| \|--------------\|--------------\|--------------\| \| \| 1 \| 2 \| 3 \| \| \| 1 \| 0.0972 \| 0.1382 \| 0.7966 \| \| \| 2 \| 0.0971 \| 0.1432 \| 0.5300 \| \| \| 3 \| 0.0969 \| 0.1382 \| 0.5152 \| \| \| 4 \| 0.1954 \| 0.1730 \| 0.6675 \| \| \| 5 \| 0.0974 \| 0.1383 \| 0.5298 \| \| \| Column mean \| 0.1168 \| 0.1462 \| 0.6078 \| 0.2903 \| \| Effects \| -0.1735 \| -0.1441 \| 0.3175 \| \| ANOVA Example (2 of 2) \| Variation \| Alternatives \| Error \| Total \| \|-----------------\|--------------\|---------\|-----------\| \| Sum of squares \| $SSA = 0.7585$ \| $SSE = 0.0685$ \| $SST = 0.8270$ \| \| Deg freedom \| $k - 1 = 2$ \| $k(n - 1) = 12$ \| $kn - 1 = 14$ \| \| Mean square \| $s_a^2 = 0.3793$ \| $s_e^2 = 0.0057$ \| \| Computed $F$ \| $\frac{0.3793/0.0057}{66.4}$ \| \| Tabulated $F$ \| $F_{[0.99,1,11]} = 3.89$ \| - $SSA/SST = 0.7585/0.8270 = 0.917$ → 91.7% of total variation in measurements is due to differences among alternatives. - $SSE/SST = 0.0685/0.8270 = 0.083$ → 8.3% of total variation in measurements is due to noise in measurements. - Computed $F$ statistic > tabulated $F$ statistic → 95% confidence that differences among alternatives are statistically significant. ANOVA Summary - Useful for partitioning total variation into components - Experimental error - Variation among alternatives - Compare more than two alternatives - Note, does not tell you where differences may lie - Use confidence intervals for pairs - Or use contrasts	1a758625-9c6b-406a-a73c-1ec0a7568e92	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	45,626
Rapport fra prosjekt for Næringslivets emballasjeoptimeringskomité (NOK) Handlekurvanalyse Produkters emballasjeeffektivitet Synnøve Rubach Ole Jørgen Hanssen Arild Olsen Stiftelsen Østfoldforskning (STØ) OR 17.02 Desember 2002 RAPPORTFORSIDE Rapportnr: OR 17.02 ISBN nr: 82-7520-459-3 ISSN nr: 0803-6659 Rapporttype: Oppdragsrapport Rapporttittel: Handlekurvanalyse. Produkters emballasjeeffektivitet Forfatter(e): Synnøve Rubach, Ole Jørgen Hanssen, Arild Olsen Prosjektnummer: 232670 Prosjekttittel: Handlekurv Hovedprosjekt Oppdragsgiver(e): Næringslivets emballasjeoptimeringskomité (NOK) Oppdragsgivers referanse: Direktør Helge Fredriksen, Nærlingslivets Hovedorganisasjon Sammendrag: Prosjektet "Handlekurven" skal komme frem til nøkkeltall for produkt og emballasje for et utvalg av de mest omsatte dagligvarene i Norge. Disse varegruppene skal følges fra år til år fremover med hensyn på hvordan de utvikler seg i emballasjeutforming og emballasjemateriale. 2002 har vært prosjektets første driftsår. Denne rapporten viser hva situasjonen var for de utvalgte varegruppene ved utgangen av år 2001. For å få inn de nødvendige data har det i år har det vært benyttet en kombinasjon av at STØ har målt og veid emballasjen til produktene og datainnsamling via spørreskjema direkte til leverandør. Disse data har så vært benyttet til å komme frem til et sett med nøkkeltall for emballasje- og distribusjonseffektiviteten til produktene. Alle resultater er vist som et veid gjennomsnitt for varegruppene. Dette for å sikre full anonymitet for de produktene som er omfattet av studien. Resultatene viser at: - det er store forskjeller mellom varegruppene med hensyn på emballasjeforbruk. - det som slår mest ut med hensyn på vektmessig forbruk av emballasje er der hvor det benyttes glass som en del av forbrukeremballasjen og spesielt gjelder dette små emballerte enheter som f.eks kosttilskudd. - gjennomsnittlig mengde emballasje til forbrukerpakning per kilo produkt i pakningen var på 65 gram/kg. - innenfor de enkelte varegruppene varierer forbruket av emballasje til forbrukerpakningen i forhold til produktets vekt mye. I hele 9 av de 24 varegruppene er forskjellen mellom høyeste og laveste forbruk i gram emballasje per kilo produkt mer enn 200 % - med hensyn på et økonomisk veid brutto materialforbruk ble det benyttet mest fiber, dernest glass, plast og metall som emballasjemateriale - med hensyn på netto materialforbruk ble det benyttet mest plast, dernest fiber, glass og metall. Det at forbruket av plast er høyest med hensyn på netto materialforbruk gjenspeiler gjenvinningssystemet hvor en lav andel av brukt plastemballasje blir materialgjenvunnet. - analysene av fylningsgraden i forbrukerpakningene har vist at for noen produkter er fylningsgraden svært lav. - sammenligning av mengden emballasje for markedslederen og det hurtigst voksende produktet viser ikke noen entydig indikasjon på at "nykommere" har et lavere emballasjeforbruk sett i forhold til de etablerte markedslederne. - manglende data på svinn av produkt og emballasje gjennom verdikjeden har gjort det vanskelig å evaluere om produktene er optimalt emballert. Det er blitt utført et omfattende arbeid med årets handlekurv hvor mye data er blitt gjort tilgjengelig og systematisert. Årets arbeid gir et godt grunnlag for det videre arbeidet og muliggjør for mange spennende tolkninger i årene fremover. Emneord: Tilgjengelighet: Åpen * Emballasjeeffektivitet Antall sider inkl. bilag: * Avfallsreduksjon * Indikatorsystem * Tiltaksrapportering Godkjent Dato: ___________________ ____________________ Forfatter Instituttleder (sign) (sign) Denne side: Denne rapport: Åpen Åpen 28 i rapporten 80 vedlegg FORORD For å kunne dokumentere innsatsen på avfallsreduksjon og deretter emballasjeoptimering, har Næringslivets emballasjeoptimeringskomité (NOK) siden 1998 engasjert Stiftelsen Østfoldforskning (STØ) til å utvikle og gjennomføre nøkkeltallsystemer for utviklingen i næringslivet i Norge. I Norge er det NOK, på vegne av materialselskapene, som er tildelt oppgaven med å dokumentere og rapportere at næringslivet følger opp de forhandlede avtalenes § 5.2 som omhandler avfallsreduksjon. Dette kravet er et sentralt element i myndighetenes strategi med å overlate ansvaret for å sikre gjenvinning og avfallsreduksjon i henhold til oppsatte mål til næringslivet selv. Alternativet ville trolig være at myndighetene innførte egne forskrifter om gjenvinning og minimering av emballasje, og etablerte et system med emballasjeavgifter for å sikre oppslutning i næringslivet om tiltakene. Systemet er forankret i EU-direktiv (EC 94/62) om "Packaging Waste Management", og er tett koblet opp mot de forslag til standarder for emballasjeminimering som CEN har utviklet som grunnlag for bedrifters egendeklarering for egne produkters emballasje. Handlekurvprosjektet tar for seg dagligvarebransjen. Det omfatter 24 av de mest relevante varegruppene i Norge hvor man har hatt som mål å komme frem til nøkkeltall for produkt og emballasje som kan følges fra år til år fremover. Denne rapporten presenterer resultatene for det første året som handlekurven er "i drift". Resultatene er begrenset i og med at det har vist seg vanskelig å få tak i en del av de nødvendige data. Årets data blir dermed kun en føring for kommende års rapportering. Prosjektet har tatt utgangspunkt i tilsvarende prosjekt, "Förpackningars utveckling" som er gjennomført i Sverige. Det svenske prosjektet har vært gjennomført som en forstudie som ble sluttført i 1999, og deretter som en hovedstudie som ble sluttført i 2002. Metodikken i både det svenske og det norske handlekurvprosjektet blir også jobbet med gjennom et felles nordisk prosjekt, Opti-pack, som er finansiert av Nordisk Industrifond. Opti-pack startet opp i mars 2002 og skal avsluttes i oktober 2004. Målet med Opti-pack er blant annet å bistå bedrifter i å oppfylle EU's emballasjedirektiv gjennom å utvikle en felles nordisk forståelse av direktivet og rutiner for å gjennomføre dette, samt å utvikle et felles nordisk indikatorsystem. STØ takker Packforsk for verdifullt samarbeid så lang, og vi ser frem til å videreutvikle dette samarbeidet. Stiftelsen Østfoldforskning vil takke prosjektets arbeidsutvalg for verdifulle innspill og hjelp underveis i prosjektet. Arbeidsutvalget består av representanter fra Næringsmiddelbedriftenes Landsforening (NBL), Dagligvarehandelens Miljø- og Emballasjeforum (DMF), Den Norske Emballasjeforening (DNE) og Næringslivets emballasjeoptimeringskomité (NOK). Vi takker leverandørene som omfattes av prosjektet for deres velvillighet til å bidra med informasjon, data og kvalitetssikring. Vi vil også takke Joh System AS, gjennom Egil Nyaas og Terje Stokstad, som har samarbeidet med oss slik at vi har fått gjennomført målinger av alle emballasjeløsningene som inngår i prosjektet. Uten deres hjelp ville prosjektet blitt vesentlig vanskeligere å gjennomføre. Vi takker også for støtte og villighet til å stille opp som diskusjonspartnere for den første gjennomgang av svinnproblematikken i prosjektet, og håper på et videre samarbeid. Takk til: Kjell Olav Maldum, Dagligvarehandelens Miljø- og Emballasjeforum, DMF Rolf Erik Løvmo, Bjørn Mikkelsen og Morten Mørken, COOP Roar Getz, Hakon Distribusjon Per Henning Kristoffersen, AS Maarud Egil Nyaas og Alf Håkon Hærvold, Joh-System AS Inge Petter Myrmoen, REMA 1000 AS INNHOLDSFORTEGNELSE RAPPORTFORSIDE VEDLEGG F OM EMBALLASJE SAMMENDRAG Prosjektet "Handlekurven" skal komme frem til nøkkeltall for produkt og emballasje for et utvalg av de mest omsatte dagligvarene i Norge. Disse varegruppene skal følges fra år til år fremover med hensyn på hvordan de utvikler seg i emballasjeutforming og emballasjemateriale. 2002 har vært prosjektets første driftsår. Denne rapporten viser hva situasjonen var for de utvalgte varegruppene ved utgangen av år 2001. For å få inn de nødvendige data har det i år har det vært benyttet en kombinasjon av at STØ har målt og veid emballasjen til produktene og datainnsamling via spørreskjema direkte til leverandør. Disse data har så vært benyttet til å komme frem til et sett med nøkkeltall for emballasje- og distribusjonseffektiviteten til produktene. Alle resultater er vist som et veid gjennomsnitt for varegruppene. Dette for å sikre full anonymitet for de produktene som er omfattet av studien. Resultatene viser at: - det er store forskjeller mellom varegruppene med hensyn på emballasjeforbruk. - det som slår mest ut med hensyn på vektmessig forbruk av emballasje er der hvor det benyttes glass som en del av forbrukeremballasjen og spesielt gjelder dette små emballerte enheter som f.eks kosttilskudd. - gjennomsnittlig mengde emballasje til forbrukerpakning per kilo produkt i pakningen var på 65 gram/kg. - innenfor de enkelte varegruppene varierer forbruket av emballasje til forbrukerpakningen i forhold til produktets vekt mye. I hele 9 av de 24 varegruppene er forskjellen mellom høyeste og laveste forbruk i gram emballasje per kilo produkt mer enn 200 % - med hensyn på et økonomisk veid brutto materialforbruk ble det benyttet mest fiber, dernest glass, plast og metall som emballasjemateriale - med hensyn på netto materialforbruk ble det benyttet mest plast, dernest fiber, glass og metall. Det at forbruket av plast er høyest med hensyn på netto materialforbruk gjenspeiler gjenvinningssystemet hvor en lav andel av brukt plastemballasje blir materialgjenvunnet. - analysene av fylningsgraden i forbrukerpakningene har vist at for noen produkter er fylningsgraden svært lav. - sammenligning av mengden emballasje for markedslederen og det hurtigst voksende produktet viser ikke noen entydig indikasjon på at "nykommere" har et lavere emballasjeforbruk sett i forhold til de etablerte markedslederne. - manglende data på svinn av produkt og emballasje gjennom verdikjeden har gjort det vanskelig å evaluere om produktene er optimalt emballert. Det er blitt utført et omfattende arbeid med årets handlekurv hvor mye data er blitt gjort tilgjengelig og systematisert. Årets arbeid gir et godt grunnlag for det videre arbeidet og muliggjør for mange spennende tolkninger i årene fremover. 1 INNLEDNING 1.1 PROSJEKTBAKGRUNN Bakgrunnen for dette prosjektet er avtalene mellom Miljøverndepartementet og Emballasjesektoren i Norge, som forplikter næringslivet til å iverksette tiltak med sikte på emballasjeoptimering og avfallsreduksjon. Avtalene forutsetter også at næringslivet fremskaffer dataunderlag over utviklingen innenfor emballasjeoptimering, og utsikter for utviklingen fremover. Norske myndigheter er forpliktet til å gjennomføre slike tiltak i henhold til EUs emballasjedirektiv "EC Packaging and Packaging Waste Directive (94/62/EC). Mer informasjon om EUs emballasjedirektiv er å finne i vedlegg E. Næringslivets emballasjeoptimeringskomité (NOK) arbeider for å motivere til økt innsats innenfor emballasjeoptimering i norsk næringsliv, og med dokumentasjon og rapportering av innsatsen til norske myndigheter. Arbeidet er formelt forankret i de forhandlede avtaler § 5.2. For å kunne dokumentere innsatsen på emballasjeoptimering og avfallsreduksjon, har NOK siden 1998 engasjert Stiftelsen Østfoldforskning (STØ) til å utvikle og gjennomføre et rapporteringssystem med nøkkeltall for emballasjeutviklingen innen næringslivet i Norge. Prosjektet har vist at materialeffektiviteten på bedriftsnivå har blitt bedre i perioden 1995-2001, men at utviklingen synes å ha flatet ut de siste par årene. For å få et bedre bilde på den totale emballasjeoptimeringen i næringslivet, ble det i 2001 vedtatt å etablere et norsk "Handlekurv-prosjekt". Prosjektet har tatt utgangspunkt i tilsvarende prosjekt, "Förpackningars utveckling" som er gjennomført i Sverige. Det svenske prosjektet har vært gjennomført som en forstudie som ble sluttført i 1999, og deretter som en hovedstudie som ble sluttført i 2002. 1.2 MÅLET MED PROSJEKTET Målet for prosjektet er å synliggjøre og dokumentere utviklingen innenfor emballasjeoptimering og avfallsreduksjon for et bredt utvalg av dagligvareprodukter i Norge. Dette utføres gjennom å beregne nøkkeltall, som har som hensikt å vise effekten av optimeringstiltak over en tidsperiode, med fokus både på materialeffektivitet for emballasjen, på transporteffektivitet og på emballasjens effektivitet i forhold til å beskytte det emballerte produkt. 1.3 GJENNOMFØRING Utgangspunktet for prosjektet var å måle emballasjeeffektivitet og distribusjonseffektivitet for produkter med utgangspunkt i 1000 kg produkt konsumert. Med en slik tilnærming var målet å fange opp hvor effektivt emballasjeløsningen er i forhold til å begrense svinn av produkt i distribusjonskjeden, en av emballasjens viktigste funksjoner. Imidlertid har det vist seg vanskelig å få tak i data for svinn. De nøkkeltallene vi i denne omgang har fremskaffet er derfor sett i forhold til 1000 kg ferdig produkt. I tillegg måles distribusjonseffektivitet i forhold til fyllingsgrad og grad av utnyttelse av pall. Som basis for handlekurvprosjektet er det valgt ut 24 varegrupper som har det til felles at de er økonomisk sett blant de mer betydningsfulle i dagligvarehandelen i Norge, og samlet sett gir de et godt bilde på emballasjeutviklingen. Innenfor hver varegruppe er det plukket ut de tre produktene som har størst markedsandel mht. omsetning. I hver gruppe er det i tillegg valgt ut det raskest voksende produktet hvert år som det fjerde alternativet. På den måten skal analysen både kunne gi et bilde på: - Gjennomsnittlig emballasje- og distribusjonseffektivitet for hele varegruppen med utgangspunkt i 1000 kg produkt, for å fange opp endringer i emballasjeløsninger for hvert produkt - Et veid gjennomsnitt i forhold til andel av totalomsetning for å fange opp effekten av markedsforskyvninger mot mer eller mindre effektive løsninger - Eventuelle forskjeller mellom de markedsledende produktene og de raskest voksende produktene. Nøkkeltallene er blitt synliggjort for hver varegruppe med fokus på gjennomsnitt og veid gjennomsnitt, og maksimum- og minimumsverdier. Det er ikke mulig å lese ut data for emballasjeeffektivitet for spesifikke produkter ut av analysene. Det har tatt vesentlig lenger tid å få inn data til handlekurvanalysen enn først antatt, og det er også varierende i hvilken grad bedriftene har klart å fremskaffe nødvendige data. Dette gjelder først og fremst i forhold til svinn i distribusjonskjeden frem til forbruker, der det ikke synes å foreligge produktspesifikk informasjon som er nødvendig i prosjektet. Det er derfor foreslått gjennomført et eget prosjekt i samarbeid med handelen for å fremskaffe denne type data til fremtidige analyser, og ikke minst for å kunne finne årsaker til at emballasjen ikke er effektiv i forhold til å begrense svinn. For å sikre mest mulig ensartet datainnsamling og ikke minst redusere byrden for den enkelte produsent som må bidra med informasjon til prosjektet, ble det vedtatt at STØ skulle stå for måling av emballasjeløsningene for alle produktene som inngår. Bedriftenes rolle blir da å bidra med supplerende informasjon og kvalitetssikring av dataene for egne løsninger. Datainnsamlingen har skjedd i samarbeid med Joh System AS, gjennom Egil Nyaas og Terje Stokstad. Uten deres hjelp ville prosjektet blitt vesentlig vanskeligere å gjennomføre. 1.4 ORGANISERING Handlekurvprosjektet er begrenset til dagligvarebransjen. I prosjektet er det opprettet et arbeidsutvalg representert ved aktørene i emballasjekjeden. Dette arbeidsutvalget har bestått av: Finn Meidem, Kraft Foods Norge, Kjell Olav Maldum, Dagligvarehandelens Miljø- og Emballasjeforum (DMF), Roar Getz (vara) og Yngve Krokann, Næringslivets emballasjeoptimeringskomité (NOK) 2 METODE OG MODELL FOR STUDIEN 2.1 VALG AV VAREGRUPPER, PRODUKTER OG PRODUSENTER Prosjektet har tatt utgangspunkt i tilsvarende prosjekt, "Förpackningars utveckling" som er gjennomført i Sverige. Det svenske prosjektet har vært gjennomført som en forstudie som ble sluttført i 1999 (Karlsson, Løfgren), og deretter som en hovedstudie som ble sluttført i 2002 (Johansson). I handlekurven inngår 96 av de mest omsatte vanlige dagligvarer basert på størst omsetning målt i kroner. Produktspekteret er blitt fastsatt i samarbeid med NOK. De markedsledende produktene er så blitt plukket ut av AC Nielsen Norge AS. De har gitt oss oversikt over hvilke produkter som er ranket som nummer 1, 2 og 3 samt det hurtigst voksende produktet for hver varegruppe. Da det markedsledende produkt ofte vil være konservativt i forhold til endringer (never change a winning team) er det trolig at det vil skje relativt lite endringer for de markedsledende produktene i årene fremover. For å fastlegge endringsgrad for flere produkter enn markedslederne, er det også valgt ut det hurtigst voksende produktet for hver varegruppe. Dette gjøres for å sammenligne deres utvikling i forhold til markedslederne. Hvis de markedsledende produktene byttes ut i de påfølgende år inkluderes de nye produktene i prosjektet. Følgende varegrupper har vært med i utvalget for år 2001: * Bleier * Sjokolade og konfekt * Iskrem * Kaffe * Juice * Kjeks * * Hvitost * Smør og margarin Snacks * Sukkervarer * Toalettruller * Syltetøy og marmelade * Pasta-, ovns- og gryteretter * Yoghurt * Kjøttpålegg * Tøyvaskemidler * Pølser * Øl I utgangspunktet var det plukket ut 20 varegrupper, men en varegruppe ble fjernet da produktene i denne gruppen var fra en og samme leverandør som ikke ønsket å oppgi data for disse. I tillegg ble en annen varegruppe slettet da det etter lang tids forsøk syntes umulig å få leverandøren av produktene i tale. Vi valgte derfor å plukke ut 6 nye varegrupper for å erstatte de gruppene som "falt ifra". Tilleggsutvalget bestod av følgende varegrupper: * Desserter * Dypfryst bearbeidet fisk * Ferdigretter * Kosttilskudd * Tannpleie * Meksikansk mat Totalt består utvalget av 24 varegrupper som omfatter 96 produkter med tilhørende 38 leverandører. 2.2 DATAINNHENTING Alle leverandører som har markedsledere innen de 24 utvalgte varegruppene fikk tilsendt et datablad med en rekke spørsmål knyttet til produktet og dets emballasje. Dette databladet er å finne i vedlegg 2. På grunn av en lav svarprosent på denne henvendelsen til leverandørene, ble det gjennomført en omfattende oppfølging på telefon og e-post. Heller ikke dette arbeidet ga en høy nok svarprosent til å gjennomføre analyser. Arbeidsutvalget vedtok i mars 2002 at det skulle gå ut et tilbud til leverandørene som var omfattet av prosjektet, om at STØ kunne utføre jobben med å måle og veie på vegne av leverandørene. Leverandørene skulle så få mulighet til å kvalitetssikre de fremkomne data før disse ble benyttet i analysearbeidet. De totalt 96 produktene skal analyseres med hensyn til emballasjebruk, hvor det ønskes registrert bl.a. type og vekt av emballasjematerialer (glass, fiber, metall og plast), vekt og volum av produkt, fyllingsgrad, transporteffektivitet, estimert svinn og produkttap ved handling og transport, palltilpassing og ellers hva som har innvirkning for optimalisering av produktets emballasje. Denne registreringen skal utføres årlig i 4 - 5 år fremover. Utsending av registreringsskjema og innsamling av data vil foregå årlig i januar - februar. Innsamlingen vil i praksis bli gjennomført på to måter; direkte fra bedrift og ved at STØ måler/veier og sender disse data til den enkelte leverandør for kvalitetssikring. Det første punktet, direkte fra bedrift, er ønskelig men har altså vist seg å være noe problematisk. Det er en treghet i systemet som hindrer at STØ har fått returnert ønskete data. Dette skyldes nok flere årsaker; bl. a. "nok et skjema i skjemaveldet", feil kontaktperson i organisasjonen og manglende forståelse for prosjektets målsetning. For å lette arbeidet for bedriftene vil STØ i årene fremover tilby å gjøre måle- og veiejobben for dem. 2.2.1 Database I dette prosjektet er det blitt benyttet et egenutviklet analysesystem fra STØ, som er benyttet bla. i en strategisk analyse av 17 emballasjeløsninger for Stabburet tidligere (Hanssen et al. 1999). Det er blitt bygget opp en database i Access som innholder alle produkter, leverandører og alle data som er hentet inn for hvert produkt gjennom prosjektet. For hvert produkt legges det inn svar på 85 poster omhandlende hvert produkt med tilhørende leverandør. 2.3 ANALYSER For å gjøre sammenlikningene mellom emballasjeløsningene mest mulig rettferdige, ble det valgt en felles enhet for analysen (funksjonell enhet) definert som 1000 kg produkt nyttiggjort hos sluttbruker. Denne definisjonen er valgt for både å ta hensyn til forskjeller i tap i produksjons- og distribusjonskjeden som kan skyldes emballasjeløsninger, og for å kompensere for konsentratløsninger. Imidlertid innholder ikke enheten i år tap i produksjons- og distribusjonskjeden da vi ikke har klart å få tak i data relatert til hvert produkt. I år er derfor den felles enheten for analysen definert som 1000 kg ferdig produkt. Det ligger til grunn to forskjellige slags kategorier nøkkeltall i de utførte analysene. Disse to kategoriene nøkkeltall har vi valgt å kalle forklaringsnøkkeltall og effektnøkkeltall. * Forklaringsnøkkeltallene har som mål å gi kunnskap om hvorfor ting skjer, altså årsaken. Forklaringsnøkkeltallene er også dels underlag for effektnøkkeltallene. * Effektnøkkeltallene skal fortelle hva som skjer, altså virkningen. Fra NOU 2002:19 har vi hentet følgende beskrivelse av indikatorer eller nøkkeltall: "Indikatorer, eller såkalte «nøkkeltall», er utvalgte data eller konstruerte indekser som benyttes til å belyse et ofte komplekst fenomen eller problemområde. En indikator «indikerer» noe om fenomenet. Det kan innebære at noen egenskaper ved fenomenet ikke blir godt dekket, mens andre kommer tydeligere fram. Derfor er det også vanlig å bruke flere indikatorer for å beskrive et fenomen. Antall indikatorer avhenger av, foruten mulighetene for å finne gode og dekkende indikatorer, også av formål og de brukergruppene man ønsker å nå. Valg av indikatorer vil langt på vei være basert på faglig skjønn. En god indikator har flest mulig av disse egenskapene: * den er representativ, det vil si viktige egenskaper ved fenomenet blir belyst * den viser utvikling over tid (trend) * den er lett å tolke for brukerne * den gir muligheter for internasjonal sammenligning, eller sammenligning mellom regioner * den har en grense- eller referanseverdi som den kan sammenlignes mot * den er basert på internasjonale standarder * en akseptert og godt dokumentert metodikk er brukt * den har høy datakvalitet * dataene skal være rimelig lett tilgjengelige og bli oppdatert med faste intervaller." Sammenhengen mellom våre forklaringsnøkkeltall og effektnøkkeltall er forsøkt vist i Figur 2.1. Nøkkeltallene som fremhentes har til hensikt å dokumentere utviklingen innenfor emballasjeoptimering i henhold til EUs emballasjedirektiv og de tilhørende CENstandardene (informasjon om EU-direktivet og CEN-standardene er å finne i vedlegg E). Nøkkeltallene kommer fra følgende emballasjeoptimeringsstrategier: \| Område: \| Strategi: \| \|---\|---\| \| 1 \| Minimere produktsvinn \| \| 2 \| Maksimere gjenvinning \| \| 3 \| Minimere transportarbeid \| \| 4 \| Optimere materialforbruk \| \| 5 \| Minimere miljøbelastninger i produksjon \| \| 6 \| Minimere innhold av tungmetaller og miljøgifter \| \| 7 \| Mulighet for energiutnyttelse \| \| 8 \| Mulighet for kompostering \| De utvalgte nøkkeltallene vil nå bli gjennomgått og henført til hvilket strategiområde og hvilken kategori de tilhører. 1. Vekt av emballasjen til forbrukerpakningen i forhold til produktets vekt (gram/kg). Dette er et forklaringsnøkkeltall for å forstå effekten av emballasjeforandringer per produktenhet. Det sier noe om hvor materialintensivt emballasjen til produktet er. Nøkkeltallet ligger inn under område 4: Optimere materialforbruk. 2. Vektfordeling i kg mellom forbrukerpakning, detaljistforpakning, eventuell samlekartong og pall for 1000 kg produkt for et veid gjennomsnitt for varegruppen. Dette er et forklaringsnøkkeltall for å se hvilke delsystem som bidrar mest til emballasjeforbruket. Når man får data over tid vil dette også være et effektnøkkeltall som kan vise effekten av endringer og sammenhengen mellom de ulike delsystemene (for eksempel med overgang til mer plast i forbrukerpakningen må man kanskje kompensere med mer detaljistemballasje). Nøkkeltallet ligger inn under område 4: Optimere materialforbruk og område 1: Minimere produkttap hvis det forligger data for svinn av produkt gjennom hele verdikjeden. 3. Brutto og netto materialforbruk for 1000 kg produkt for et veid gjennomsnitt for varegruppen. Dette er et effektnøkkeltall, hvor netto materialforbruk er mest interessant. Differansen mellom brutto og netto materialforbruk sier noe om hvor mye materiale som går i kretsløp og dermed ikke havner på deponi eller energigjenvinnes. Nøkkeltallet ligger inn under område 2: Maksimere gjenvinning. 4. Total vekt av fiber, plast, glass og metall for 1000 kg produkt. Dette nøkkeltallet er det samme som brutto materialforbruk, altså nøkkeltall nummer 3, men gir i tillegg en oversikt over materialfordelingen til de produktene som har størst og minst materialforbruk. Dette kan være et forklaringsnøkkeltall for å forstå for eksempel hvorfor en forpakning er mye tyngre enn en annen. Nøkkeltallet ligger inn under område 2: Maksimere gjenvinning 5. Fordeling av emballasjevekt på forbrukerpakning, detaljistforpakning, eventuell samlekartong og pall for 1000 kg produkt. Dette nøkkeltallet er det samme som nøkkeltall 2, men gir i tillegg en oversikt over emballasjefordelingen til de produktene som har størst og minst materialforbruk. 6. Antall enheter forbrukerpakning, detaljistforpakning, eventuelle samlekartonger og pall for å få 1000 kg produkt. Dette er et forklaringsnøkkeltall og ligger til en viss grad inn under område 4: optimere materialforbruk. 7. Fylningsgrad i detaljistforpakning og på pall. Dette er et forklaringsnøkkeltall som ligger inn under område 3: minimere transportarbeid. 8. Svinn per 1000 kg produkt (emballasjesvinn + produktsvinn i produksjon, distribusjon og lagring, som følge av produksjonsforhold, brekkasje, holdbarhet, produktrest gjenværende i emballasjen. Kun andel av svinn som kan henføres tilbake til emballasjen ). Når man får faktiske produktspesifikke data for svinn vil dette nøkkeltallet vise hvor effektiv emballasjen er i forhold til å unngå avfallsgenerering for det emballerte produkt. Nøkkeltallet ligger inn under område 1: Minimere produkttap. Når vi til neste år får tall for både 2001 og 2002 vil nøkkeltallene for de enkelte produktene i handlekurven også kunne sammenstilles. Sammenstillingen vil da kunne vise: * Antall endringer i emballasjevekt og/eller konsept * Endringer i vektfordeling emballasje/vare * Endringer i totalvekt * Vektfordeling mellom ulike materialslag * Årsak til endringer Sammenstillingen gir informasjon om hvor raskt det skjer endringer i dagligvareemballasje, og hva som er årsak til disse endringer (markedstilpassing, myndighetskrav). For årene fremover bør også produktsvinn følges. Alle nøkkeltall unntatt ett er i år beregnet ut i fra 1000 kg produkt. Nøkkeltallene for de enkelte produktene i handlekurven sammenstilles for hver varegruppe som et veid gjennomsnitt og med max/min verdier, og totalt sett for hele utvalget for ekstern rapportering. 2.3.1 Fylningsgrad Fylningsgraden til et produkt sier noe om hvor godt emballasjen er utnyttet i forhold til å minimere transport av luft. For å oppnå en høy transporteffektivitet er det viktig å ha en så høy fylningsgrad som mulig. Med hensyn på optimal palltilpasning er det imidlertid viktig å se prosent utnyttelsesgrad og antall forpakninger på pall i sammenheng. Det som gir maksimalt antall forpakninger på pallen trenger nødvendigvis ikke å gi den maksimale prosent utnyttelsesgraden på pall. Vi har i årets analyse søkt å få frem data på følgende fylningsgrader: * Produktvolum per volum av forbrukeremballasje (F-pak) * Volum av produkt og emballeringsmedium (lake, gass ol.) per volum av forbrukeremballasje (F-pak) * Volum av forbrukeremballasje (F-pak) per volum detaljistemballasje (D-pak) * Samlet volum uutnyttet per 1000 kg produkt distribuert * Volum av detaljistemballasje (D-pak) per standardpall (areal x høyde) Vi har kun målt fylningsgraden av produkt per volum forbrukeremballasje for et utvalg av produkter. Testene på fylningsgraden av produkt i forbrukerpakningene er utført ved å senke produktene ned i vann med en temperatur på 18°C og måle vannfortrengningen. Volumet av F-pak (esker, poser, beholdere etc.) ble også målt. Volumet av selve produktet ble målt for 10 eksemplarer av hvert produkt og deretter ble det beregnet et gjennomsnitt av disse målingene. Fylningsgraden i detaljistforpakning og på pall er blitt teoretisk beregning i henhold til vedlegg A, og kan således avvike fra den praktisk mulig fylningsgraden for produktet er i virkeligheten. 2.3.2 Brutto og netto materialforbruk I analysene vil det fremkomme data for både brutto og netto materialforbruk. Netto materialforbruk beregnes som brutto materialforbruk minus den andel som blir innsamlet og materialgjenvunnet (for F-pak den andelen som kommer fra husholdningene). Tallene i vedlegg F for materialgjenvinning er benyttet i analysene for å komme frem til netto materialbruk. For paller er det lagt inn en standard vekt på 25 kg for en Europall. Som grunnlag for både brutto og netto materialforbruket er det lagt inn 20 ganger bruk av hver pall. Gjenbruk av emballasje fører til et lavt materialforbruk fordi vekten av emballasjen blir delt på det et antall ganger emballasjen blir benyttet. 2.3.3 Transportintensitet Transportintensiteten henger nøye sammen med fylningsgraden av de ulike produktene. En lav fylningsgrad vil føre til en lite effektiv utnyttelse av lastekapasiteten til det transportmidlet som benyttes. For å kunne si noe om transporteffektiviteten er det satt opp et nøkkeltall på: * Antall tonn produkt som man får med seg på en lastebil. Her er det mange varianter hvor vi foreløpig har fått oversikt over et utvalg av biler fra Hakon og Joh-systems. Disse er vist i Tabell 2.1. Tabell 2.1 Oversikt over biltyper og lastekapasitet. \| Kassevogn Hakon \| 21 x 2 (3 i bredden) \| \|---\|---\| \| Semitrailer Hakon \| 33 x 2 (3 i bredden) \| \| Citytralle Joh-Systems \| 27 x 2 (3 i bredden) \| \| Boggiskap Joh-Systems \| 30 x 2 (3 i bredden) \| Det er her tatt utgangspunkt i en bil som har en lasteevne på 26 tonn og som tar 30x2 paller. Fra Joh-Systems AS har vi også fått opplyst at den gjennomsnittlige romvekten ligger på 0,38 (1 m 3 = 380 kg). 2.3.4 Svinn I handlekurvprosjektet er fokus lagt på optimale emballerings- og distribusjonsløsninger for ulike typer produkter. I forhold til optimalisering av løsninger er følgende faktorer svært sentrale: - unngå vrak og tap av produkt gjennom verdikjeden, og - sikre trygg distribusjon ved optimal logistikk. En forutsetning for at denne typen analyser skal kunne si noe om en emballasjeløsning er optimal med hensyn på å transportere produktet helt frem til konsumenten er at man har de reelle svinndata for produktet gjennom verdikjeden. Disse data har det vist seg å være vanskelig å få tak i og har gjort at vi i år ikke har kunnet fokusere på reelt utnyttet produkt hos forbruker (1000 kg), sett i forhold til hvor mye som faktisk må produseres, emballeres og distribueres fra leverandør (1000 kg + totalt svinn). Den generelle metodikken med hensyn på svinnfaser og foreløpige generelle svinndata som er fremkommet gjennom årets arbeid er å finne i vedlegg D. 3 RESULTATER Nøkkeltall for hver enkelt varegruppe er å finne i vedlegg C. Der er alle resultater presentert for de varegruppene som er listet i kapittel 2.1. For noen av varegruppene fremkommer ikke alle nøkkeltallene. Dette kommer av at datasettene som skal logge til grunn for beregningen av disse nøkkeltallene ikke er fullstendige. Noen parametere har STØ ikke kunnet fremskaffe ved måling og veiing av de aktuelle produktene. I de tilfellene hvor vi ikke har fått svar fra leverandørene på de spørsmålene som vi har måttet ha tilleggsinformasjon fra dem for å kunne utføre analysene, vil altså disse ikke fremkomme. Imidlertid vil disse forhåpentligvis bli komplettert til neste år. 3.1 NØKKELTALL FOR HELE HANDLEKURVEN I de påfølgende kapitlene er nøkkeltallene for årets handlekurv vist. I kapittel 3.1.1 er alle 24 varegruppene i årets handlekurv med i resultatet (liste over disse varegruppene er å finne i kapittel 2.1. I de påfølgende resultatene gitt i kapittel 3.1.2 til 3.1.4 er det kun med 21 varegrupper da varegruppene ferdigretter, dypfryst bearbeidet fisk og juice ikke foreligger med nok data til at nøkkeltallene kan beregnes. 3.1.1 Mengde forbrukeremballasje Ser vi på hele handlekurven samlet vil sammenstillingen av F-pak emballasjens vekt sett opp mot vekten av ubearbeidet produkt se ut som vist i Figur 3.1. Her refererer produktets vekt til før utblanding hvis produktet er et konsentrat eller pulver. Alle tall er vist for det veide gjennomsnittet for hver varegruppe. Gjennomsnittsvekten (beregnet ut i et veid snitt i forhold til hvor stor andel hver varegruppe står for av den totale omsetningen) for forbrukeremballasjen for hele handlekurven ligger på 65 gram emballasje per kg produkt. Beregnes den aritmetiske gjennomsnittsvekten for forbrukeremballasjen for hele handlekurven ligger på 146 gram emballasje per kg produkt. Figur 3.1 viser at mengde emballasje i gram per kilo produkt er desidert størst for kosttilskudd. Dette kommer av at denne emballasjen er av glass, og at vekten av produktet i emballasjen er svært liten i forhold til vekten av selve emballasjen. De andre varegruppene som har et høyt emballasjeforbruk i gram er meksikansk mat, syltetøy og marmelade og øl. Felles for disse produktene er at deler av eller hele forbrukeremballasjen består av glass. Materialvalget i forbrukerpakningen er altså svært styrende for hvordan man kommer ut for dette nøkkeltallet. Imidlertid vil gjenbruksløsninger i for eksempel glass komme relativt godt ut i og med at materialmengden (vekten) vil bli fordelt på det antall ganger emballasjen blir gjenbrukt. Resultatene som er vist i Figur 3.1 er gjengitt i tabellform i Tabell 3.1. Tabell 3.1 Vekt av emballasjen til F-pak i forhold til produktets vekt, samt omsetningen for gruppen. \| Varegruppe \| F-pak vekt/produktvekt [gram/kg] \| Omsetning for gruppen [1000 NOK] \| Øk. andel av hele handlekurven [%] \| \|---\|---\|---\|---\| \| Bleier \| 22,4 \| 80 793 \| 1,2 \| \| Desserter \| 81,9 \| 57 512 \| 0,9 \| \| Ferdigretter \| 92,6 \| 53 055 \| 0,8 \| \| Fisk bearbeidet (dypfryst) \| 66,0 \| 136 400 \| 2,1 \| \| Hvitost \| 46,7 \| 948 465 \| 14,7 \| \| Iskrem \| 151,0 \| 102 204 \| 1,6 \| \| Juice \| 27,8 \| 256 623 \| 4,0 \| \| Kaffe (filter/koke) \| 24,9 \| 554 329 \| 8,6 \| \| Kjeks \| 111,4 \| 118 981 \| 1,8 \| \| Kjøttpålegg \| 48,0 \| 120 863 \| 1,9 \| \| Kosttilskudd \| 1 287,5 \| 130 791 \| 2,0 \| \| Meksikansk mat \| 322,7 \| 65 414 \| 1,0 \| \| Pasta-, ovns- og gryteretter \| 90,5 \| 102 822 \| 1,6 \| \| Pølser \| 8,5 \| 604 680 \| 9,4 \| \| Sjokolade og konfekt \| 48,7 \| 339 336 \| 5,2 \| \| Smør og margarin \| 25,8 \| 392 325 \| 6,1 \| \| Snacks \| 35,7 \| 261 695 \| 4,0 \| \| Sukkervarer \| 12,7 \| 123 307 \| 1,9 \| \| Syltetøy og marmelade \| 481,8 \| 71 487 \| 1,1 \| \| Tannpleie \| 147,1 \| 108 968 \| 1,7 \| \| Toalettruller \| 28,2 \| 181 951 \| 2,8 \| \| Tøyvaskemidler \| 13,6 \| 260 121 \| 4,0 \| \| Yoghurt \| 69,6 \| 107 994 \| 1,7 \| \| Øl \| 250,1 \| 1 286 158 \| 19,9 \| \| Sum hele handlekurven \| 3 495,4 \| 6 466 274 \| 100,0 \| \| Aritmetisk gjennomsnitt Økonomisk veid gjennomsnitt \| 145,6 64,5 \| \| \| 3.1.2 Materialfordeling Figur 3.3 viser fordelingen i kg emballasje per 1000 kg produkt ferdig til konsum mellom forbrukerpakning, detaljistforpakning, samlekartong og pallsystem for 2001. Resultatet er for 21 av 24 varegrupper. I likhet med resultatene i Figur 3.1 er det også her er kosttilskudd som har det høyeste emballasjeforbruket per 1000 kg produkt. Dette kommer av at vekten av glasset (forbrukerpakningen) blir veldig høy i forhold til produktets egenvekt. De andre varegruppene som har et høyt emballasjeforbruk er også her meksikansk mat og syltetøy og marmelade. Når man må ser på hele emballasjesystemet har tannpleieprodukter et relativt høyt emballasjeforbruk. Kjeks og snacks kommer også ganske høyt opp. Felles for disse produktene er at de er lette produkter, og det må mange enheter til for å oppnå 1000 kg produkt. Da blir også antall emballasje-enheter høyt. I Figur 3.4 er vektfordelingen for et snitt av de 21 komplette varegruppene gjengitt. Resultatet viser at mengden emballasje til forbrukerpakningen er desidert størst per 1000 kg produkt. Dette er ganske naturlig, da for eksempel vekten av emballasjen til en detaljistforpakning (som ofte er en pappeske), blir fordelt på alle forbrukerpakningene som denne rommer. Mengden emballasje til pallsystemet er lite på grunn av at det ofte benyttes en gjenbrukspall, i de fleste tilfellene en Euro-pall, som ligger inne med et antall ganger gjenbruk på 20. Mengden material som denne består av (25 kg tre) blir dermed delt på det antall ganger denne blir gjenbrukt. 3.1.3 Emballasjemateriale Figur 3.5 viser fordelingen mellom de ulike materialslagene fiber, plast, glass og metall for 21 av de 24 varegruppene som er med i årets vareutvalg. Denne fordelingen er gjort ut i fra brutto materialforbruk. De varegruppene som har det høyeste emballasjeforbruket er kosttilskudd, meksikansk mat og syltetøy og marmelade. Felles for disse varegruppene er at de har emballasje som består hovedsakelig eller delvis av glass. Varegruppen tannpleie kommer også høyt opp i emballasjeforbruk pga små enheter og relativt emballasjeintensive produkter. Figur 3.6 viser fordelingen mellom de ulike materialslagene fiber, plast, glass og metall for et økonomisk veid gjennomsnitt av 21 av de 24 varegruppene som er med i årets vareutvalg. Denne fordelingen er gjort ut i fra brutto materialforbruk. Resultatet viser at det ble gjennomsnittlig ble benyttet mest fiber når man ser på en vektmessig fordeling mellom materialslagene. Det ble benyttet nest mest glass og minst metall. Selv om glass er representert i 4 av de 21 varegruppene slår dette allikevel mye ut i det vektbaserte gjennomsnittet for materialforbruket. 3.1.4 Brutto og netto materialforbruk I Figur 3.7 er det totale brutto og netto materialforbruket for 21 av de 24 varegruppene som er med i årets utvalg vist. Resultatet viser at når man tar i betraktning andel av benyttet emballasje som går til materialgjenvinning blir forskjellene mindre mellom de ulike varegruppene. Dette skyldes for eksempel en høy materialgjenvinning av glass, som da vil slå positivt ut for de varegruppene som har emballasje som inneholder glass. Ser man på både brutto og netto materialforbruk for et gjennomsnitt av varegruppene i handlekurven fordeler materialbruken seg som vist i Figur 3.8. Med hensyn på brutto brutto materialforbruk ble det benyttet mest fiber, dernest glass, plast og metall. Når man tar i betraktning netto materialforbruk blir rangeringen en annen. Med hensyn på netto materialforbruk ble det benyttet mest plast, dernest fiber, glass og metall. Netto materialfordeling for et gjennomsnitt av handlekurven kan også fremstilles som vist på Figur 3.9. Resultatet viser at selv om glass er et tungt materiale, vil det når man tar i betraktning andel som faktisk materialgjenvinnes, ikke komme dårlig ut allikevel sett ut i fra et ressursperspektiv. For plast er det en relativt lav grad av materialgjenvinning, noe som gjør at det netto materialforbruk ligger høyt for denne materialtypen. Gode, funksjonelle innsamlings og gjenvinningssystemer som er enkle for forbrukerne å forholde seg til er viktige for å få opp andelen innsamlet emballasjemateriale fra husholdninger og industrien. I den andre enden må det selvfølgelig være et rasjonelt og funksjonelt materialgjenvinningssystem hvor så mye som mulig av det innsamlede materialet blir benyttet til å lage nye produkter. 3.1.5 Markedsleder mot hurtigst voksende produkt I den neste analysen har vi gjort en sammenstilling av det totale emballasjeforbruket for markedslederen i hver varegruppe sammenlignet med det hurtigst voksende produktet i samme varegruppe. Dette er blitt gjort for å se om de produktene som er i sterk oppgang på salgsstatistikken er mer eller mindre emballasjeeffektive enn markedslederen. Dette er blitt gjort ut i fra en teori om at markedslederen kan være konservativ og lite "endringsvillig", i forhold til frykten for å tape markedsandeler hvis produktets emballasje blir endret. Resultatet er vist i Figur 2.1. Alle varegruppene er satt opp i en tilfeldig rekkefølge. Resultatet av denne analysen er summert opp i Tabell 3.2. Denne viser at det er en temmelig lik fordeling mellom hvor mange av markedslederne som har et respektiv høyere eller lavere emballasjeforbruk sammenlignet med det hurtigst voksende produktet. I 5 av varegruppene er markedsleder og det hurtigst voksende produktet det samme produktet, noe som fører til at det ikke er noen vektmessig forskjell mellom markedslederen og det hurtigst voksende produktet. Disse er ikke tatt med i Tabell 3.2. Det er kun en varegruppe hvor markedslederen har likt emballasjeforbruk som hurtigst voksende produkt. Tabell 3.2 Antall varegrupper hvor markedsleder har høyere, likt eller lavere emballasjeforbruk sammenlignet med hurtigst voksende produkt. I Figur 3.11 er markedsledernes forbruk av emballasje sammenlignet med gjennomsnittet for varegruppen. Resultatet viser her at i 11 av 21 tilfeller har markedslederen et høyere forbruk av emballasje enn gjennomsnittet for varegruppen. Dette kan tyde på at det foreligger et visst potensiale for forbedring av emballasjesystemet til enkelte av markedslederene. 3.2 TRANSPORTARBEID I denne analysen har vi sett på hvor mye produkt i kg man potensielt vil få med seg i en bil som tar 30 x 2 paller, altså 60 paller totalt, og som har en vektbegrensning på 26 tonn. Hvis vekten av 60 paller med gjennomsnittsvarer fra varegruppen overstiger 26 tonn, slår vektbegrensningen inn av setter dette som et "tak" for varegruppen. Resultatet er vist i Figur 3.12. Som analysen viser slår vektbegrensningen inn for tunge produkter som desserter, smør og margarin, syltetøy og marmelade og tøyvaskemidler. Det man får minst antall kilo med seg av er lette og voluminøse produkter som bleier, snacks, meksikansk mat og toalettruller. Det er imidlertid beskaffenheten til produktene og ikke emballasjen som fører til at man får med seg lite produkt i disse tilfellene. Gjennomsnittlig får man med seg i overkant av 16 tonn på en slik bil. 3.3 TOTAL FYLNINGSGRAD Det er blitt utført utvidede tester på fylningsgraden for et utvalg av varegruppene i årets handlekurv. Testene på fylningsgraden av produkt i forbrukerpakningene er utført ved å senke produktene ned i vann med en temperatur på 18°C og måle vannfortrengningen. Volumet av F-pak (esker, poser, beholdere etc.) ble også målt. Volumet av selve produktet ble målt for 10 eksemplarer av hvert produkt og deretter ble det beregnet et gjennomsnitt av disse målingene. Fylningsgraden i detajistforpakning og på pall er beregnet ut i fra utnyttelsen av det teoretiske volumet som er tilgjengelig i henhold til de oppgitte mål på detaljistforpakningene og standard volum for en pall (120x80x120cm). Resultatet for sukkervarer, som er vist i Figur 3.13, viser at den laveste fylningsgraden i forbrukerpakningene er helt ned mot 20 %. Den høyeste fylningsgraden i forbrukerpakningene var på 50%. Fylningsgraden i detaljistforpakning og på pall ligger i alle tilfeller i underkant av 90 %. Hvis et produkt har en fylningsgrad på 20% fører dette til at det transporteres en høy andel luft rundt i Norges langstrakte land bare for dette ene produktet. Kaffe Figur 3.14 Fylningsgrad for kaffe Resultatet for kaffe, som er vist i Figur 3.14, viser at fylningsgraden i forbrukerpakningene varierer mellom 55% til i overkant av 75%. Fylningsgraden i detaljistforpakning ligger mellom 80% og 95%. Fylningsgraden på pall ligger mellom 85% og 100%. Resultatet for kjeks, som er vist i Figur 3.15, viser at fylningsgraden i forbrukerpakningene varierer mellom 50% og nærmere 80%. Fylningsgraden i detaljistforpakning ligger mellom 60% og rundt 75%. Fylningsgraden på pall ligger mellom 85% og nærmere 90%. 4 DISKUSJON OG KONKLUSJON 4.1 DATATILGJENGELIGHET OG DATAKVALITET Årets arbeid med handlekurven har tilført mye kunnskap når det gjelder den metodiske tilnærmingen til problemstillingene. I tillegg har arbeidet gitt nyttige erfaringer med omfattende datainnsamling, noe som gir et godt grunnlag for det videre arbeidet. Årets vareutvalg ble valgt på basis av hvilke varegrupper som stod for den største økonomiske omsetningen. Produktene innad i varegruppene ble også rangert ut i fra økonomisk omsetning. Ideelt sett burde utvalg av produkter vært gjort ut fra volum omsatt i løpet av et år. Data for dette er imidlertid ikke tilgjengelig via handelsstatistikk og kriterier basert på økonomisk omsetning ble derfor lagt til grunn. For å få et bilde på den samlede emballasjeutviklingen i de produktgruppene som er inkludert, anses dette å være et akseptabelt utvalgskriterium. I noen av varegruppene er produktene svært ulike, for eksempel varegruppen tannpleie som omfatter både tannbørster, tannkrem og andre tannpleieprodukter. Disse er ulike både emballasjemessig og produktmessig, noe som gjør at man i realiteten sammenligner "epler og pærer". Hvordan emballasjeutviklingen kan følges i produktgrupper som er så vidt heterogene, bør vurderes nærmere etter et par år, ut fra erfaringer med endringer i produktsammensetningen. Spørsmålene som ble sendt ut til leverandørene var i noen tilfeller ikke presist nok formulert, og det fulgte ikke med tilstrekkelig informasjon som forklarte hva man var ute etter i hver enkelt post. Dette førte til flere ulike fortolkninger og dermed fare for avvik og usikkerhet i datasettene. Dette problemet blir mindre når det blir lagt til grunn en fremgangsmåte hvor emballasjen blir målt og veid av prosjektmedarbeidere i samarbeid med en grossist. De misforståelser som har oppstått i år har imidlertid blitt søkt opprettet gjennom at alle data er blitt sendt tilbake til leverandørene for kvalitetssikring før bruk. Ikke alle leverandørene har hatt anledning og tid til å gjøre dette kvalitetssikringsarbeidet, så det antas at det her kan ligge noen mindre feilkilder som må søkes opprettet til neste år. Hvis noen data må oppdateres og endres, vil dette fremkomme i neste års rapport. Spørreskjemaet for innsamling av data vil også bli forbedret for å minimere mulighetene for feiltolkninger. Manglende data om svinn gir et dårligere grunnlag for å vurdere den totale effektiviteten av emballasjeløsningen og hvordan denne eventuelt endrer seg når emballasjeløsningen blir endret. Det blir for eksempel ikke mulig å vurdere effekten av minimering av materialforbruk, endring i barriere-egenskaper, endring i enhetsstørrelse og lignende i forhold til økt svinn av produkt gjennom verdikjeden. Dette er en svakhet som det er foreslått gjennomført et eget FoU-prosjekt for å finne metodikk og erfaringsgrunnlag for (Valuepack). I forbindelse med gjenvinningstallene som benyttes for å beregne netto materialforbruk er det usikkerhet i hvor stor andel av det resirkulerte materiale som kommer fra husholdning og hvor stor andel som kommer fra industri. Det er benyttet estimerte tall for å kunne finne frem til et mer nøyaktig netto materialforbruk enn å bruke samletallet for både husholdning og industri. For neste års analyse bør disse tall kvalitetssikres ytterligere. I de kommende års datainnsamling bør det også fokuseres på emballasjes faktiske gjenvinnbarhet som et eget spørsmål til leverandørene. Det var et mål for prosjektet å få inn data for årene bakover i tid. Dette har imidlertid vist seg å være både vanskelig og meget ressurskrevende. I samråd med Arbeidsutvalget ble det derfor bestemt å fokusere på å sikre best mulig data for 2001 og årene fremover. Resultatene for årets handlekurv gir derfor begrensede tolkningsmuligheter i forhold til utvikling over tid. Imidlertid har årets arbeid lagt grunnlaget for en mer effektiv datainnsamling i årene fremover. I løpet av en periode på 4-5 år vil det derfor være mulig å få fram meget interessante tidsserier i forhold til utvikling i emballasjeeffektivitet innenfor og mellom produktgrupper og totalt for handlekurven. 4.2 HOVEDTREKK I HANDLEKURVRESULTATENE Erfaringene fra årets handlekurvanalyse viser at det er store forskjeller mellom varegruppene med hensyn på emballasjeforbruk. Det som slår mest ut med hensyn på vektmessig forbruk av emballasje er der hvor det benyttes glass som en del av forbrukeremballasjen og spesielt gjelder dette små emballerte enheter som f.eks kosttilskudd. Den gjennomsnittlige mengden emballasje til forbrukerpakning per kilo produkt i pakningen var på 65 gram/kg. Også innenfor de enkelte varegruppene varierer forbruket av emballasje til forbrukerpakningen i forhold til produktets vekt mye. I hele 9 av de 24 varegruppene er forskjellen mellom høyeste og laveste forbruk i gram emballasje per kilo produkt mer enn 200 % (se vedlegg C). Beskaffenheten til produktene disse varegruppene rettferdiggjør i mange tilfeller ikke en slik stor forskjell. Her kan det være forbedringer å hente gjennom emballasjeoptimering. Med hensyn på et økonomisk veid brutto materialforbruk ble det benyttet mest fiber, dernest glass, plast og metall som emballasjemateriale for varegruppene i handlekurven. Brutto materialforbruk har vist seg å gi en god indikasjon på energiforbruk/miljøbelastninger (Hanssen og Vold 2003). For glass er brutto materialforbruk høyt sett i forhold til at kun er 4 av de 21 varegruppene hvor glass inngår som emballasjemateriale. Når grad av materialgjenvinning ble hensyntatt i beregning av netto materialforbruk, ble resultatene snudd i forhold til brutto materialforbruk. Plast var her det dominerende produktet, fulgt av fiber, glass og metall. Netto materialforbruk er et viktig nøkkeltall i forhold til avfallsgenerering fra brukt emballasje, da det er det netto materialforbruket som indikerer hvor mye som ender på deponi eller som blir forbrent. Det at forbruket av plast er høyest med hensyn på netto materialforbruk gjenspeiler at gjenvinningssystemet foreløpig gir lav effekt i forhold til lukking av plastkretsløpet. I indikatorprosjektet (Møller et.al) har vi allerede sett en overgang fra glassemballasje til plastemballasje. Slike overganger fra en materialtype til en annen vil vi etter hvert få godt grunnlag til å følge ved hjelp av resultatene i handlekurven. Dette påvirkes også av mulige endringer over tid i de tre produktgruppene som har høyest materialintensitet (se under). Analysene av fylningsgraden i forbrukerpakningene har vist at for noen produkter er fylningsgraden svært lav. En fylningsgrad på under 10% for en av produktgruppene innebærer at selv en full lastebil ikke har mer enn 10% utnyttelse av lastevolumet! En endring av dette vil slå positivt ut med hensyn på energiforbruk, utslipp av klimagasser og økonomi, og vil i tillegg kunne gi lavere emballasjeforbruk. Sammenligning av mengden emballasje for markedslederen og det hurtigst voksende produktet viser ikke noen entydig indikasjon på at "nykommere" har et lavere emballasjeforbruk sett i forhold til de etablerte markedslederne. I 11 av 21 tilfeller har imidlertid markedslederen et høyere forbruk av emballasje enn gjennomsnittet for den varegruppen befinner seg i. For de tre produktene med desidert høyeste materialforbruk per 1000 kg produkt, er imidlertid det raskest voksende produkt vesentlig mindre materialintensivt enn markedslederen. Hvis denne trenden vedvarer og disse produktene etablerer seg blant markedslederne, vil materialintensiteten i hele handlekurven kunne bli påvirket. Manglende data på svinn av produkt og emballasje gjennom verdikjeden har gjort det vanskelig å evaluere om produktene er optimalt emballert. Slike data vil også kunne si noe om produktet har riktig enhetsstørrelse og om det er optimalt emballert sett ut i fra produktets egenskaper. Risikoen er til stede både for å overemballere produkter ved å velge for mye materiale eller for komplekse materialer (som vanskeliggjør gjenvinning), og at emballasjen blir for dårlig i forhold til produktets og verdikjedens krav. Det er derfor viktig å få tilgang på informasjon knyttet til vrak, tap og svinn av produkt gjennom hele verdikjeden. Det er blitt utført et omfattende arbeid med årets handlekurv hvor mye data er blitt gjort tilgjengelig og systematisert. Årets arbeid gir et godt grunnlag for det videre arbeidet og muliggjør for mange spennende tolkninger i årene fremover. REFERANSELISTE Hanssen, O. J., Borchsenius, C. H., Vold, M., Økstad, E. Miljø- og ressursanalyse av emballasjeløsninger for Stabburet AS STØ-rapport OR. 29.99, lukket, 52 s., august 1999. Hanssen, O. J., Magnussen, K., Møller H. En kritisk vurdering av Statistisk Sentralbyrås rapport om avfallsbehandling STØ-rapport OR 23.98, åpen, 1998 Hanssen, O. J., Vold, M. Indicators for packaging optimisation – basis for selection. Article submitted for publication in Recycling, Conservation and Resources 2003 Johansson, B. B. "Förpackningars utveckling. Förändringar i en varukorg – 1993-2000. Packforsk, mai 2002. Karlsson, A. L., Löfgren, C. "Förpackningars utveckling." Packforsk, juni 1999 Krogh, L. von, Qvortrup, J., Hanssen, O. J. "Kartlegging av rammevilkår for emballering av norsk sjømat eksportert til EU." STØ-rapport AR. 06.02, lukket, 66 s., oktober 2002. Møller, H., Olsen, A., Hanssen, O. J. Utviklingen i materialeffektivitet i norsk emballasjesektor 1995-2001 STØ-rapport OR. 06.02, åpen, 26 s., april 2002. Rydberg T., et al. LCA of the Tetra Brik milk packaging system. CIT, Gøteborg, 1995,	<urn:uuid:8a8ff278-eb22-4b73-8132-4a4a1b6a006d>	HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train	finepdfs	nob_Latn	54,302
ILUSTRE MUNICIPALIDAD DE QUILLON. SECRETARIA MUNICIPAL. TABLA Nº 59/18 DEL CONCEJO MUNICIPAL SESIÓN ORDINARIA. Lunes 9 de abril de 2018. APROBACIÓN DE ACTA. Aprobación de acta Nº 58, se adjunta. CORRESPONDENCIA DESPACHADA. Correo electrónico enviado el viernes 6 de abril por el secretario municipal, con cuatro adjuntos y recordatorio próximo lunes concejo a las 11 hrs. CORRESPONDENCIA RECIBIDA. Solicitud de asumir costos de operación y mantención de proyecto de mejoramiento de espacio público Villa Valle del sol por $1.500.000 anual, proyecto re-postulado FRIL 2018. Solicitud de aprobación de contratos convenio de suministro de ferretería municipal y servicios incorporados 2018-2019. Solicitud de aprobación de nombres de calle para loteo Los Pinos, se adjunta (Dirección de Obras). Solicitud de aprobación de dar de baja y fijar monto mínimo para vehículo de Salud, Suzuki, 2010, Gran nómade 1.9 diésel. Solicitud de aprobación de fijar monto mínimo para dos vehículo municipal, auto Chevrolet 2014, sail II, 1.6 bencineros. ASUNTOS NUEVOS O PENDIENTE. Informa que la comuna está incorporada en registro de buenas prácticas municipales inclusivas – proyecto EDLI. Informa contrataciones primer trimestre año 2018 – Recursos Humanos. Quillón, lunes 9 de abril de 2018.	<urn:uuid:ccd77835-33e7-4053-a0dc-01bd1a3fac29>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	1,297
HOTĂRÂRE Nr. 50 din 18.12.2009 privind stabilirea impozitelor și taxelor locale pentru anul 2010 Consiliul local al comunei Bozieni, județul Neamț; Luând în considerare prevederile art. 9 pct. 3 din Carta europeană a autonomiei locale adoptată la Strasbourg la 15 octombrie 1985 și ratificată prin Legea nr. 199/1997; Având în vedere prevederile: - art. 36 alin. (2) lit. „b” și alin. (4) lit. „c” din Legea administrației publice locale nr. 215/2001, republicată; - art. 5 alin. (2) din Legea nr. 273/2006 privind finanțele publice locale, cu modificările și completările ulterioare; - art. 253 alin. (2) și (6), art. 255 alin. (2), art. 258 alin. (1), art. 260 alin. (2), art. 265 alin. (2), art. 267 alin. (1),(4),(7),(11),(12) și (13), art. 268 alin.(1),(2),(3),(4) și (5), art. 270 alin. (4), art. 271 alin.(2), art. 275 alin. (2), art. 278 alin. (1),art.279 alin. (2), art. 282 alin.(1),(2), si (3), art. 283, art. 286 alin. (1),(2),(3),(4) si (6),art. 287, art. 288 alin. (1) din Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare; - pct. 4-8, pct. 9 alin.(1),(2),(3),(4) si (5), pct. 11 alin.(3), pct. 14 alin.(11) lit. „b” si „c”, pct.22 alin.(2) lit. „f”, pct.24 alin.(2), pct. 52 alin.(1) lit. „f”, pct. 54 alin. (1),(2) si (3), pct. 72 alin.(3), pct.77 alin. (4), pct. 91, pct. 128, pct. 131 alin. (1), pct.132 alin. (1), pct. 134, pct. 141, pct.142, pct. 143, pct. 146, pct.149, pct. 153 alin.(3), pct.155 alin.(1) lit. „c”, pct. 156 alin.(2), pct.158 alin.(3) si (4), pct. 159, pct. 163, pct. 165 alin.(1),pct. 180 alin.(1) , pct. 185, pct. 188, pct. 192, pct. 205, pct. 220, pct. 221/1, pct. 222, pct. 224 alin. (1) si (2), pct. 226 si pct. 290/1 din Normele metodologice de aplicare a Legii nr. 571/2003 privind Codul fiscal, aprobate prin Hotărârea Guvernului nr. 44/2004, cu modificările și completările ulterioare; Ținând seama de prevederile Hotărârii Guvernului nr. 956/2009 privind nivelurile pentru valorile impozabile, impozitele si taxele locale si alte taxe asimilate acestora, precum și amenziile aplicabile începând cu anul 2010; Analizând Planul urbanistic general aprobat prin Hotărârea Consiliului Local al comunei Bozieni nr. 17 din 28.09.2000; Ținând seama de necesitățile de creștere a veniturilor proprii ale bugetului local pentru anul 2010 în scopul asigurării finanțării cheltuielilor publice locale, pe de o parte, precum și de condițiile specifice zonei, pe de alta parte; În temeiul dispozițiilor art.36,alin. (4),lit. „c” și art.45, alin. (2),lit. „c” din Legea administrației publice locale nr. 215/2001, republicată; HOTĂRĂȘTE Art. 1. Se stabilesc impozitele și taxele locale pentru anul 2010, după cum urmează: a) nivelurile stabilite în sumă fixă prevăzute în Tabloul cuprinzând valorile impozabile, impozitele și taxele locale, alte taxe asimilate acestora, precum și amenziile aplicabile începând cu anul fiscal 2010, constituind anexa nr. 1; b) cota prevăzută la art. 253 alin. (2) din Legea 571/2003 privind Codul fiscal, cu modificările și completările ulterioare, se stabilește la 1% c) cota prevăzută la art. 253 alin. (6) din Legea 571/2003 privind Codul fiscal, cu modificările și completările ulterioare, se stabilește la 10% d) cota prevăzută la art. 270 alin. (4) din Legea 571/2003 privind Codul fiscal, cu modificările și completările ulterioare se stabilește la 3% e) cota prevăzută la art. 279 alin. (2) din Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare, se stabilește la 5% Art. 2. Bonificația prevăzută la art. 255 alin. (2), art. 260 alin. (2) și art. 265 alin. (2) din Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare, se stabilește după cum urmează: a) în cazul impozitului pe clădiri, la 10% b) în cazul impozitului pe teren, la 10% c) în cazul impozitului pe mijlocul de transport, la 10% Art. 3. Pentru anul 2010 nu se aplică majorări ale impozitelor și taxelor locale în baza art. 287 din Legea 571/2003 privind Codul fiscal, cu modificările și completările ulterioare. Art. 4. Pentru delimitarea impozitului pe clădiri și a taxei pentru eliberarea autorizației de construire în cazul persoanelor fizice, precum și a impozitului pe teren, pentru anul 2010 se menține delimitarea zonelor aprobată prin Hotărârea Consiliului local al comunei Bozieni nr. 30/19.12.2002 cu specificația că zonelor I, II, III și IV din extravilan (așa cum au fost numerotate în HCL 30/2002) le corespund zonele A,B,C și D (conform art. 247 din Legea 571/2003 corroborat cu punctul 5 la art. 247 din Normele metodologice de aplicare a Legii 571/2003 privind Codul fiscal, aprobate prin Hotărârea Guvernului României nr. 44/2004). Art. 5. Terenurile pentru care nu se datorează impozit, potrivit art. 257, lit. „i” din Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare, sunt: a) terenurile ocupate de iazuri și bălti Art. 6. Lista actelor normative prin care sunt instituite impozite și taxe locale, inclusiv hotărârile Consiliului local al comunei Bozieni, județul Neamț, prin care s-au instituit/stabilit impozite și taxe locale pe o perioadă de 5 ani anterioar anului fiscal curent, este prevăzută în anexa nr. 2. Art. 7. Lista cuprinzând actele normative, inclusiv hotărârile Consiliului local al comunei Bozieni, în temeiul cărora s-au acordat facilități fiscale pe o perioadă de 5 ani anterioar anului fiscal curent, este prevăzută în anexa nr. 3. Art. 8. Se stabilesc alte taxe și tarife speciale, precum și procedura de calcul, conform anexei nr. 4 care face parte integrantă din prezenta hotărâre. Art. 9. Pentru anul 2010 nu se acordă facilități fiscale categoriilor de persoane fizice prevăzute la art. 286 din Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare. Art. 10. (1) Prezenta hotărâre intră în vigoare și se aplică începând cu data de 1 ianuarie 2010. (2) La data intrării în vigoare a prezentei hotărâri, se abrogă Hotărârea nr. 17 din 29.05.2008 a Consiliului local al comunei Bozieni privind stabilirea impozitelor și taxelor locale pe anul 2009. Art. 11. Primarul comunei Bozieni va asigura aducerea la îndeplinire a prevederilor prezentei hotărâri. Art. 12. (1) Prezenta hotărâre se comunică prefectului județului Neamț în vederea exercitării controlului cu privire la legalitate și se aduce la cunoștința publică prin grijă secretarului comunei Bozieni. (2) Aducerea la cunoștința publică se face prin afișare la sediul Primăriei comunei Bozieni. Președinte de ședință, Constantin Enache Contrasemnează pentru legalitate Secretar Dorel Bălțătescu TABLOUL cuprinzând valorile impozabile, impozitele și taxele locale, alte taxe asimilabile acestora, precum și amenzile aplicabile începând cu anul fiscal 2010 I. Codul fiscal - titlul IX „Impozite și taxe locale” Valorile impozabile prevăzute la art. 251 alin. (3), impozitele și taxele locale care constau într-o anumită sumă în lei și care se indexează/ajustează anual, în condițiile art. 292, și, respectiv, art. 295 alin. (12), precum și amenzile care se actualizează potrivit art. 294 alin. (7) CAPITOLUL II Impozitul și taxa pe clădiri VALORILE IMPOZABILE pe metru pătrat de suprafață construită desfășurată la clădiri, în cazul persoanelor fizice Art. 251 alin. (3) \| Tipul clădirii \| Valoare impozabilă -lei/m² \| \|----------------\|----------------------------\| \| \| Cu instalații de apă, canalizare, electrice și încălzire (condiții cumulative) \| Fără instalații de apă, canalizare, electrice sau încălzire \| \| A. Clădire cu cadre din beton armat sau cu pereți exteriori din cărămidă arsă sau din orice alte materiale rezultate în urma unui tratament termic și/sau chimic \| 806 \| 478 \| \| B. Clădire cu pereții exteriori din lemn, din piatră naturală, din cărămidă nearsă, din vălătuci sau din orice alte materiale nesupuse unui tratament termic și/sau chimic \| 219 \| 137 \| \| C. Clădire-anexă cu cadre din beton armat sau cu pereți exteriori din cărămidă arsă sau din orice alte materiale rezultate în urma unui tratament termic și/sau chimic \| 137 \| 123 \| \| D. Clădire-anexă cu pereții exteriori din lemn, din piatră naturală, din cărămidă nearsă, din vălătuci sau din orice alte materiale nesupuse unui tratament termic și/sau chimic \| 82 \| 54 \| \| E. În cazul contribuabilului care deține la aceeași adresa încăperi amplasate la subsol, demisol și/sau la mansardă, utilizate ca locuință, în oricare dintre tipurile de clădiri prevăzute la lit. A - D \| 75% din suma ca s-ar aplica clădirii \| 75% din suma ca s-ar aplica clădirii \| \| F. În cazul contribuabilului care deține la aceeași adresa încăperi amplasate la subsol, la demisol și/sau la mansardă, utilizate în alte scopuri decât cel de locuință, în oricare dintre tipurile de clădiri prevăzute la lit. A - D \| 50% din suma ca s-ar aplica clădirii \| 50% din suma ca s-ar aplica clădirii \| CAPITOLUL III Impozitul și taxa pe teren Impozitul/taxa pe terenurile amplasate în intravilan - terenuri cu construcții Art. 258 alin. (2) \| Zona în cadrul localității \| Nivelurile impozitului/taxei, pe ranguri de localități \| - lei/ha - \| \|---------------------------\|-----------------------------------------------------\|------------\| \| \| 0 \| I \| II \| III \| IV \| V \| \| A \| 8.921 \| 7.408 \| 6.508 \| 5.640 \| 766 \| 613 \| \| B \| 7.408 \| 5.600 \| 4.540 \| 3.832 \| 613 \| 460 \| \| C \| 5.600 \| 3.832 \| 2.874 \| 1.821 \| 460 \| 306 \| \| D \| 3.832 \| 1.821 \| 1.519 \| 1.060 \| 300 \| 153 \| Impozitul/taxa pe terenurile amplasate în intravilan - orice altă categorie de folosință decât cea de terenuri cu construcții Art. 258 alin. (4) \| Nr. crt. \| Zona/Categoria de folosință \| A \| B \| C \| D \| \|----------\|-----------------------------\|---\|---\|---\|---\| \| 1. \| Teren arabil \| 24\| 18\| 16\| 13\| \| 2. \| Pășune \| 18\| 16\| 13\| 11\| \| 3. \| Fâneață \| 18\| 16\| 13\| 11\| \| 4. \| Vie \| 40\| 30\| 24\| 16\| \| 5. \| Livadă \| 46\| 40\| 30\| 24\| \| 6. \| Pădure sau alt teren cu vegetație forestieră \| 24\| 18\| 16\| 13\| \| 7. \| Teren cu ape \| 13\| 11\| 7 \| X \| \| Nr. crt. \| Zona/Categoria de folosință \| A \| B \| C \| D \| \|---------\|---------------------------------------------\|----\|----\|----\|----\| \| 1. \| Teren cu construcții \| 27 \| 24 \| 22 \| 19 \| \| 2. \| Teren arabil \| 43 \| 41 \| 39 \| 36 \| \| 3. \| Pășune \| 24 \| 22 \| 19 \| 17 \| \| 4. \| Fâneată \| 24 \| 22 \| 19 \| 17 \| \| 5. \| Vie pe rod, alta decât cea prevăzută la nr. crt. 5.1 \| 48 \| 46 \| 43 \| 41 \| \| 5.1 \| Vie până la intrarea pe rod \| X \| X \| X \| X \| \| 6. \| Livadă pe rod, alta decât cea prevăzută la nr. crt. 6.1 \| 48 \| 46 \| 43 \| 41 \| \| 6.1 \| Livadă până la intrarea pe rod \| X \| X \| X \| X \| \| 7. \| Pădure sau alt teren cu vegetație forestieră, cu excepția celui prevăzut la nr. crt. 7.1 \| 14 \| 12 \| 10 \| 7 \| \| 7.1 \| Pădure în vârstă de până la 20 de ani și pădure cu rol de protecție \| X \| X \| X \| X \| \| 8. \| Teren cu apă, altul decât cel cu amenajări piscicole \| 5 \| 4 \| 2 \| 1 \| \| 8.1 \| Teren cu amenajări piscicole \| 29 \| 27 \| 24 \| 22 \| \| 9. \| Drumuri și căi ferate \| X \| X \| X \| X \| \| 10. \| Teren neproductiv \| X \| X \| X \| X \| CAPITOLUL IV Impozitul pe mijloacele de transport Art. 263 alin. (2) \| Nr. crt. \| Mijloace de transport cu tracțiune mecanică \| - lei/200 cm³ sau fracțiune din aceasta - \| \|----------\|--------------------------------------------\|------------------------------------------\| \| 1. \| Motorete, scutere, motociclete și autoturisme cu capacitatea cilindrică de până la 1.600 cm³ inclusiv \| 8 \| \| 2. \| Autoturisme cu capacitatea cilindrică între 1.601 cm³ și 2.000 cm³ inclusiv \| 18 \| \| 3. \| Autoturisme cu capacitatea cilindrică \| 36 \| \| Numărul axelor și masa totală maximă autorizată \| Impozitul, în lei, pentru vehiculele angajate exclusiv în operațiunile de transport intern \| Impozitul, în lei, pentru vehiculele angajate în operațiunile de transport intern și internațional \| \|-----------------------------------------------\|---------------------------------------------------------------------------------\|---------------------------------------------------------------------------------\| \| \| Vehicule cu sistem de suspensie pneumatică sau un echivalent recunoscut \| Vehicule cu alt sistem de suspensie \| Vehicule cu sistem de suspensie pneumatică sau un echivalent recunoscut \| Vehicule cu alt sistem de suspensie \| \| I Vehicule cu două axe \| \| \| \| \| \| 1. Masa nu mai puțin de 12 tone, dar nu mai mult de 13 tone \| 0 \| 102 \| 0 \| 127 \| \| 2. Masa nu mai puțin de 13 tone, dar nu mai mult de 14 tone \| 102 \| 282 \| 127 \| 352 \| \| 3. Masa nu mai puțin de 14 tone, dar nu mai mult de 15 tone \| 282 \| 396 \| 352 \| 495 \| \| 4. Masa nu mai puțin de 15 tone, dar nu mai mult de 18 tone \| 396 \| 897 \| 495 \| 1.121 \| \| II Vehicule cu 3 axe \| \| \| \| \| \| 1. Masa nu mai puțin de 15 tone, dar nu mai mult de 17 tone \| 102 \| 177 \| 127 \| 221 \| \| 2. Masa nu mai puțin de 17 tone, dar nu mai mult de 19 tone \| 177 \| 364 \| 221 \| 454 \| \| 3. Masa nu mai puțin de 19 tone, dar nu mai mult de 21 tone \| 364 \| 472 \| 454 \| 589 \| \| 4. Masa nu mai puțin de 21 tone, dar nu mai mult de 23 tone \| 472 \| 727 \| 589 \| 908 \| \| 5. Masa nu mai puțin de 23 tone, dar nu mai mult de 25 tone \| 727 \| 1.129 \| 908 \| 1.412 \| \| 6. Masa nu mai puțin de 25 tone, dar nu mai mult de 26 tone \| 727 \| 1.129 \| 908 \| 1.412 \| Art. 263 alin. (4) Autovehicule de transport marfă cu masa totală maximă autorizată egală sau mai mare de 12 tone 1) \| III \| Vehicule cu 4 axe \| \|-----\|------------------\| \| \| \| \| 1. \| Masa nu mai puțin de 23 tone, dar nu mai mult de 25 tone \| 472 \| 478 \| 589 \| 598 \| \| 2. \| Masa nu mai puțin de 25 tone, dar nu mai mult de 27 tone \| 478 \| 747 \| 598 \| 933 \| \| 3. \| Masa nu mai puțin de 27 tone, dar nu mai mult de 29 tone \| 747 \| 1.185 \| 933 \| 1.481 \| \| 4. \| Masa nu mai puțin de 29 tone, dar nu mai mult de 31 tone \| 1.185 \| 1.758 \| 1.481 \| 2.197 \| \| 5. \| Masa nu mai puțin de 31 tone, dar nu mai mult de 32 tone \| 1.185 \| 1.758 \| 1.481 \| 2.197 \| 1) Sume estimative, calculate pe baza cursului mediu de schimb de 4,09 lei/euro, prognozat pentru anul 2010 de Comisia Națională de Prognoză Conform art. 10 alin (1) din Directiva 1999/62/CE a Parlamentului European și a Consiliului din 17 iunie 1999 de aplicare a taxelor la vehiculele grele de marfă pentru utilizarea anumitor infrastructuri, aceste valori vor fi recalculate pentru a fi aplicate în anul 2010 luându-se în considerare rata de schimb între euro și leu în vigoare la 1 octombrie 2009, publicată în Jurnalul Oficial al Comunităților Europene. Art. 263 alin. (5) Combinări de autovehicule (autovehicule articulate sau trenuri rutiere) de transport marfă cu masa totală maximă autorizată egală sau mai mare de 12 tone \| Numărul axelor și masa totală maximă autorizată \| Impozitul, în lei, pentru vehiculele angajate exclusiv în operațiunile de transport intern \| Impozitul, în lei, pentru vehiculele angajate în operațiunile de transport intern și international \| \|-------------------------------------------------\|------------------------------------------------------------------------------------------\|---------------------------------------------------------------------------------------------\| \| \| Vehicule cu sistem de suspensie pneumatică sau un echivalent recunoscut \| Vehicule cu alt sistem de suspensie \| Vehicule cu sistem de suspensie pneumatică sau un echivalent recunoscut \| Vehicule cu alt sistem de suspensie \| \| I Vehicule cu 2+1 axe \| \| \| \| \| \| 1. Masa nu mai puțin de 12 tone, dar nu mai mult de 14 tone \| 0 \| 0 \| 0 \| 0 \| \| 2. Masa nu mai puțin de 14 tone, dar nu mai mult de 16 tone \| 0 \| 0 \| 0 \| 0 \| \| 3. Masa nu mai puțin de 16 tone, dar nu mai mult de 18 tone \| 0 \| 46 \| 0 \| 58 \| \| 4. Masa nu mai puțin de 18 tone, dar nu mai mult de 20 tone \| 46 \| 105 \| 58 \| 131 \| \| 5. Masa nu mai puțin de 20 tone, dar nu mai mult de 22 tone \| 105 \| 246 \| 131 \| 307 \| \| 6. Masa nu mai puțin de 22 tone, dar nu mai mult de 23 tone \| 246 \| 318 \| 307 \| 397 \| \| \| \| Masa nu mai puțin de 23 tone, dar nu mai mult de 25 tone \| 318 \| 573 \| 397 \| 716 \| \|---\|---\|--------------------------------------------------------\|-----\|-----\|-----\|-----\| \| \| \| Masa nu mai puțin de 25 tone, dar nu mai mult de 28 tone \| 573 \| 1.005 \| 716 \| 1.256 \| \| II \| \| Vehicule cu 2+2 axe \| \| \| \| \| \| 1. \| \| Masa nu mai puțin de 23 tone, dar nu mai mult de 25 tone \| 99 \| 230 \| 123 \| 287 \| \| 2. \| \| Masa nu mai puțin de 25 tone, dar nu mai mult de 26 tone \| 230 \| 377 \| 287 \| 471 \| \| 3. \| \| Masa nu mai puțin de 26 tone, dar nu mai mult de 28 tone \| 377 \| 553 \| 471 \| 692 \| \| 4. \| \| Masa nu mai puțin de 28 tone, dar nu mai mult de 29 tone \| 553 \| 668 \| 692 \| 835 \| \| 5. \| \| Masa nu mai puțin de 29 tone, dar nu mai mult de 31 tone \| 668 \| 1.097 \| 835 \| 1.371 \| \| 6. \| \| Masa nu mai puțin de 31 tone, dar nu mai mult de 33 tone \| 1.097 \| 1.522 \| 1.371 \| 1.902 \| \| 7. \| \| Masa nu mai puțin de 33 tone, dar nu mai mult de 36 tone \| 1.522 \| 2.311 \| 1.902 \| 2.888 \| \| 8. \| \| Masa nu mai puțin de 36 tone, dar nu mai mult de 38 tone \| 1.522 \| 2.311 \| 1.902 \| 2.888 \| \| III \| \| Vehicule cu 2+3 axe \| \| \| \| \| \| 1. \| \| Masa nu mai puțin de 36 tone, dar nu mai mult de 38 tone \| 1.211 \| 1.686 \| 1.514 \| 2.107 \| \| 2. \| \| Masa nu mai puțin de 38 tone, dar nu mai mult de 40 tone \| 1.686 \| 2.291 \| 2.107 \| 2.863 \| \| IV \| \| Vehicule cu 3+2 axe \| \| \| \| \| \| 1. \| \| Masa nu mai puțin de 36 tone, dar nu mai mult de 38 tone \| 1.070 \| 1.486 \| 1.338 \| 1.857 \| \| 2. \| \| Masa nu mai puțin de 38 tone, dar nu mai mult de 40 tone \| 1.486 \| 2.055 \| 1.857 \| 2.569 \| \| 3. \| \| Masa nu mai puțin de 40 tone, dar nu mai mult de 44 tone \| 2.055 \| 3.040 \| 2.569 \| 3.800 \| \| V \| \| Vehicule cu 3+3 axe \| \| \| \| \| \| 1. \| \| Masa nu mai puțin de 36 tone, dar nu mai mult de 38 tone \| 609 \| 737 \| 761 \| 921 \| \| 2. \| \| Masa nu mai puțin de 38 tone, dar nu mai mult de 40 tone \| 737 \| 1.100 \| 921 \| 1.375 \| \| 3. \| \| Masa nu mai puțin de 40 tone, dar nu mai mult de 44 tone \| 1.100 \| 1.751 \| 1.375 \| 2.189 \| 2) Sume estimative, calculate pe baza cursului mediu de schimb de 4,09 lei/euro, prognozat pentru anul 2010 de Comisia Națională de Prognoză Conform art. 10 alin (1) din Directiva 1999/62/CE, aceste valori vor fi recalculate pentru a fi aplicate în anul 2010 luându-se în considerare rata de schimb între euro și leu în vigoare la 1 octombrie 2009, publicată în Jurnalul Oficial al Comunităților Europene. \| Art. 263 alin. (6) \| Remorci, semiremorci sau rulote \| \|-------------------\|--------------------------------\| \| Masa totală maximă autorizată \| Impozit - lei - \| \| a) Până la 1 tonă inclusiv \| 8 \| \| b) Peste 1 tonă, dar nu mai mult de 3 tone \| 29 \| \| c) Peste 3 tone, dar nu mai mult de 5 tone \| 45 \| \| d) Peste 5 tone \| 55 \| Art. 263 alin. (7) Mijloace de transport pe apă 1. Luntre, bărci fără motor, folosite pentru pescuit și uz personal \| 18 2. Bărci fără motor, folosite în alte scopuri \| 48 3. Bărci cu motor \| 181 4. Nave de sport și agrement) \| Între 0 și 964 5. Scutere de apă \| 181 6. Remorchere și împingătoare: \| X a) până la 500 CP inclusiv \| 482 b) peste 500 CP și până la 2.000 CP inclusiv \| 783 c) peste 2.000 CP și până la 4.000 CP inclusiv \| 1.205 d) peste 4.000 CP \| 1.928 7. Vapoare - pentru fiecare 1.000 tdw sau fracțiune din acesta \| 157 8. Ceamuri, șlepuri și baraje fluviale: a) cu capacitatea de încărcare până la 1.500 de tone inclusiv \| 157 b) cu capacitatea de încărcare de peste 1.500 de tone și până la 3.000 de tone inclusiv \| 241 c) cu capacitatea de încărcare de peste 3.000 de tone \| 422 CAPITOLUL V Taxa pentru eliberarea certificatelor, avizelor și a autorizațiilor Art. 267 alin. (1) Taxa pentru eliberarea certificatului de urbanism în mediul urban \| - lei - Suprafața pentru care se obține certificatul de urbanism a) până la 150 m² inclusiv \| 5 b) între 151 și 250 m² inclusiv \| 6 c) între 251 și 500 m² inclusiv \| 8 d) între 501 și 750 m² inclusiv \| 10 e) între 751 și 1.000 m² inclusiv \| 12 f) peste 1.000 m² \| 12 + 0,01 lei/m² pentru fiecare m² care depășește 1.000 m² Art. 267 alin. (4) Taxa pentru eliberarea autorizației de foraje sau excavări \| 5 lei inclusiv pentru fiecare m² afectat \| Art. 267 alin. (7) \| Taxa pentru eliberarea autorizației de construire pentru chioșcuri, tonete, cabine, spații de expunere, situate pe căile și în spațiile publice, precum și pentru amplasarea corpurilor și a panourilor de afișaj, a firmelor și reclamelor \| \|-------------------\|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------\| \| \| 5 lei inclusiv pentru fiecare m² de suprafață ocupată de construcție \| \| Art. 267 alin. (11) \| Taxa pentru eliberarea unei autorizații privind lucrările de racorduri și branșamente la rețelele publice de apă, canalizare, gaze, termice, energie electrică, telefonic și televiziune prin cablu \| \|---------------------\|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------\| \| \| 10 lei inclusiv pentru fiecare racord \| \| Art. 267 alin. (12) \| Taxa pentru avizarea certificatului de urbanism de către comisia de urbanism și amenajarea teritoriului, de către primari sau de structurile de specialitate din cadrul consiliului județean \| \|---------------------\|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------\| \| \| 10 lei inclusiv \| \| Art. 267 alin. (13) \| Taxa pentru eliberarea certificatului de nomenclatură stradală și adresă \| \|---------------------\|--------------------------------------------------------------------------\| \| \| 5 lei inclusiv \| \| Art. 268 alin. (1) \| Taxa pentru eliberarea unei autorizații pentru desfășurarea unei activități economice \| \|---------------------\|--------------------------------------------------------------------------------------\| \| 1. în mediul rural \| 10 lei inclusiv \| \| 2. în mediul urban \| - \| \| Art. 268 alin. (2) \| Taxa pentru eliberarea autorizațiilor de funcționare \| \|---------------------\|-----------------------------------------------------\| \| \| 15 lei inclusiv \| \| Art. 268 alin. (3) \| Taxa pentru eliberarea de copii heliografice de pe planuri cadastrale sau de pe alte asemenea planuri, deținute de consiliile locale \| \|---------------------\|----------------------------------------------------------------------------------------------------------------------------------------\| \| \| 15 lei inclusiv pentru fiecare m² sau fracțiune de m² \| \| Art. 268 alin. (4) \| Taxa pentru eliberarea certificatului de producător \| \|---------------------\|----------------------------------------------------\| \| \| 40 lei inclusiv \| \| Art. 268 alin. (5) \| Taxa pentru eliberarea/vizarea anuală a autorizației privind desfășurarea activității de alimentație publică \| \|---------------------\|-------------------------------------------------------------\| \| \| 100 lei inclusiv \| --- CAPITOLUL VI* Taxa pentru folosirea mijloacelor de reclamă și publicitate \| Art. 271 alin. (2) \| Taxa pentru afișaj în scop de reclamă și publicitate: \| \|--------------------\|-------------------------------------------------------\| \| \| - lei/m² sau fracțiune de m² - \| \| a) în cazul unui afișaj situat în locul în care persoana derulează o activitate economică \| 15 lei inclusiv \| \| b) în cazul oricărui alt panou, afișaj sau structură de afișaj pentru reclamă și publicitate \| 15 lei inclusiv \| ## CAPITOLUL VII Impozitul pe spectacole \| Art. 275 alin. (2) \| Manifestarea artistică sau activitatea distractivă: \| - lei/m² - \| \|--------------------\|--------------------------------------------------\|------------\| \| \| a) în cazul videotecilor \| 1 inclusiv \| \| \| b) în cazul discotecilor \| 1 inclusiv \| ## CAPITOLUL XIII Sanctiuni ### Limitele minime și maxime ale amenzilor în cazul persoanelor fizice \| Art. 294 alin. (3) \| Contravenția prevăzută la alin. (2) lit. a) se sancționează cu amendă de la 60 lei la 240 lei, iar cele de la lit. b) - d), cu amendă de la 240 lei la 600 lei \| \|--------------------\|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------\| \| Art. 294 alin. (4) \| Încălcarea normelor tehnice privind tipărirea, înregistrarea, vânzarea, evidența și gestionarea, după caz, a abonamentelor și a bilețelor de intrare la spectacole constituie contravenție și se sancționează cu amendă de la 280 lei la 1.360 lei. \| ### Limitele minime și maxime ale amenzilor în cazul persoanelor juridice \| Art. 294 alin. (6) \| (6) În cazul persoanelor juridice, limitele minime și maxime ale amenzilor prevăzute la alin. (3) și (4) se majorează cu 300%, respectiv: - contravenția prevăzută la alin. (2) lit. a) se sancționează cu amendă de la 240 lei la 960 lei, iar cele de la lit. b) - d), cu amendă de la 960 lei la 2400 lei. Încălcarea normelor tehnice privind tipărirea, înregistrarea, vânzarea, evidența și gestionarea, după caz, a abonamentelor și a bilețelor de intrare la spectacole constituie contravenție și se sancționează cu amendă de la 1.100 lei la 5.450 lei. \| --- II. Legea nr. 117/1999 privind taxele extrajudiciare de timbru, cu modificările ulterioare ### Anexa – Lista cuprinzând taxele extrajudiciare de timbru \| Nr. crt. \| Extras din norma juridică \| - lei - \| \|----------\|---------------------------\|---------\| ## CAPITOLUL I Taxe pentru eliberarea certificatelor de orice fel, altele decât cele eliberate de instanțe, Ministerul Justiției și Libertăților Cetățenești, Parchetul de pe lângă Înalta Curte de Casație și Justiție și de notarii publici, precum și pentru alte servicii prestate de unele instituții publice \| Număr \| Descriere \| Taxă \| \|-------\|---------------------------------------------------------------------------\|------\| \| 1 \| Eliberarea de către organele administrației publice centrale și locale, de alte autorități publice, precum și de instituții de stat, care, în exercitarea atribuțiilor lor, sunt în drept să certifice anumite situații de fapt, a certificatelor, adeverințelor și a oricăror altor înscrișuri prin care se atestă un fapt sau o situație, cu excepția acestor acte pentru care se plătește o altă taxă extrajudiciară de timbru mai mare \| 2 \| \| 2 \| Eliberarea certificatului de producător \| \| \| 3 \| Eliberarea certificatelor de proprietate asupra animalelor, pe cap de animal: \| X \| \| \| - pentru animale sub 2 ani \| 2 \| \| \| - pentru animale peste 2 ani \| 2 \| \| 4 \| Certificarea (transcrierea) transmișunii proprietății asupra animalelor, pe cap de animal, în bilete de proprietate: \| X \| \| \| - pentru animale sub 2 ani \| 2 \| \| \| - pentru animale peste 2 ani \| 4 \| \| 5 \| Eliberarea certificatelor de atestare fiscală \| \| \| 6 \| Eliberarea, la cerere, a certificatelor medico - legale și a altor certificate medicale folosite în justiție \| 2 \| \| 7 \| Eliberarea, la cerere, a certificatelor de cazier judiciar \| 2 \| \| 8 \| Înregistrarea, la cerere, în actele de stare civilă a schimbării numelui și sexului \| 13 \| \| 9 \| Înregistrarea, la cerere, în actele de stare civilă a desfacerii căsătoriei \| 2 \| \| 10 \| Transcrierea, la cerere, în registrele de stare civilă române a actelor de stare civilă întocmite de autoritățile străine \| 2 \| \| 11 \| Reconstituirea și întocmirea ulterioară, la cerere, a actelor de stare civilă \| 2 \| \| 12 \| Eliberarea altor certificate de stare civilă în locul celor pierdute, sustrase, distruse sau deteriorate \| 2 \| ## CAPITOLUL II Taxe pentru eliberarea sau preschimbarea actelor de identitate și înscrierea mențiunilor în acestea, precum și pentru eliberarea permiselor de vânătoare și de pescuit \| 1. \| Acte de identitate: \| \|---\|---\| \| \| a) eliberarea sau preschimbarea actelor de identitate pentru cetățenii români, eliberarea sau prelungirea valabilității actelor de identitate pentru cetățenii străini și pentru persoanele fără cetățenie, precum și înscrierea mențiunilor privind schimbarea domiciliului sau a reședinței cetățenilor români \| \| \| X \| \| \| b) înscrierea mențiunilor privind schimbarea domiciliului sau a reședinței \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| \| c) viza anuală a carnetelor de identitate ale cetățenilor străini și ale persoanelor fără cetățenie \| \| \| 5 \| \| \| d) eliberarea unor noi cărți, buletine, carnete de identitate și legitimații provizorii în locul celor pierdute, furate sau deteriorate \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| 2. \| Înregistrarea cererilor persoanelor fizice și juridice privind furnizarea unor date din Registrul permanent de evidență a populației \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| 3. \| Eliberarea sau viza anuală a permiselor de vânătoare \| \| \| 3 \| \| 4. \| Eliberarea sau viza anuală a permiselor de pescuit \| \| \| 2 \| CAPITOLUL III Taxe pentru examinarea conducătorilor de autovehicule în vederea obținerii permiselor de conducere \| 1. \| Taxe pentru examinarea candidaților care au absolvit o școală de conducători de autovehicule: \| \|---\|---\| \| \| a) obținerea permisului de conducere pentru autovehicule din categoriile și subcategoriile A, A1, B, B1 i B+E \| \| \| 5 \| \| \| b) obținerea permisului de conducere valabil pentru autovehicule din categoria A \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| \| c) obținerea permisului de conducere valabil pentru autovehicule aparținând uneia dintre categoriile sau subcategoriile B, B1, B+E \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| \| d) obținerea permisului de conducere pentru autovehicule din categoriile și subcategoriile C, C1, Tr, D, D1, C+E, D+E, C1+E, D1+E, Tb și Tv \| \| \| 24 \| \| \| e) obținerea permisului de conducere valabil pentru autovehicule aparținând uneia dintre categoriile sau subcategoriile C1+E, D1+E, C, D, Tb, Tv \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| \| f) obținerea permisului de conducere valabil pentru autovehicule din categoriile C+E, D+E \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| 2. \| Taxe pentru examinarea persoanelor căroră le-a fost anulat permisul de conducere, pentru categoriile cuprinse în permisul anulat, precum și a persoanelor care au fost respinse de 3 ori la examenul pentru obținerea aceleiași categorii a permisului de conducere, precum și pentru persoanele care nu au absolvit o școală de conducători de autovehicule, cu excepția celor pentru categoriile B, B1, B+E \| \| \| 72 \| \| 3. \| Taxe pentru examinarea persoanelor căroră le-a fost anulat permisul de conducere, pentru categoriile cuprinse în permisul anulat \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| 4. \| Taxe pentru examinarea persoanelor care au fost respinse de 3 ori la examenul pentru obținerea aceleiași categorii a permisului de conducere \| \| \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| CAPITOLUL IV* Taxe de înmatriculare a autovehiculelor și remorcilor, autorizare provizorie de circulație și autorizare de circulație pentru probe \| 1. \| Taxe de înmatriculare permanentă sau temporară a autovehiculelor și remorcilor: \| \|---\|---\| \| \| X \| \| 1. \| a) autovehicule și remorci cu masa totală maximă autorizată de până la 3.500 kg inclusiv \| 52 \| \| \| b) autovehicule și remorci cu masă totală maximă autorizată cuprinsă între 750 kg și 3.500 kg inclusiv \| Abrogat prin Ordonanța de urgență a Guvernului nr. 70/2009 \| \| \| c) autovehicule și remorci cu masă totală maximă autorizată mai mare de 3.500 kg \| 125 \| \| 2. \| Taxă de autorizare provizorie a circulației autovehiculelor și remorcilor neînmatriculate permanent sau temporar \| 8 \| \| 3. \| Taxe de autorizare a circulației pentru probe a autovehiculelor și remorcilor \| 357 \| CAPITOLUL IV Taxă pentru furnizare date \| 1. \| Înregistrarea cererilor persoanelor fizice și juridice privind furnizarea unor date din Registrul național de evidență a persoanelor, precum și din Registrul național de evidență a permiselor de conducere și certificatelor de înmatriculare și din registrele județene și al municipiului București de evidență a permiselor de conducere și certificatelor de înmatriculare \| 4 \| CAPITOLUL V Taxe pentru eliberarea titlurilor de proprietate asupra terenurilor dobândite în baza Legii fondului funciar nr. 18/1991, republicată, cu modificările și completările ulterioare \| 1. \| Taxe pentru eliberarea titlurilor de proprietate asupra terenurilor dobândite în baza Legii fondului funciar nr. 18/1991, republicată, cu modificările și completările ulterioare, cu excepția celor pentru terenurile agricole și forestiere3) \| 13 \| 3) Potrivit prevederilor Ordonanței de urgență a Guvernului nr. 105/2004 privind unele măsuri pentru eliberarea și înmânarea titlurilor de proprietate asupra terenurilor agricole și forestiere, publicată în Monitorul Oficial al României, Partea I, nr. 1 097 din 24 noiembrie 2004, aprobată prin Legea nr. 34/2005, în scopul finalizării eliberării titlurilor de proprietate, eliberarea și înmânarea titlurilor de proprietate asupra terenurilor agricole și forestiere se fac gratuit. Anexa nr. 2 la H.C.L.nr. 50 din 18.12.2009 a Consiliului local al com. Bozieni Anul 2004 - Hotărârea Consiliului local Bozieni nr. 6 din 26.03.2004 privind organizarea pășunatului pe anul 2004. - Legea zootehniei nr. 72/2002; - Legea administrației publice locale nr. 215/2001 cu modificările și completările ulterioare - Hotărârea Consiliului local Bozieni nr. 24 din 2.07.2004 privind stabilirea impozitelor și taxelor locale pe anul 2005 - Legea nr. 571/2003 privind Codul fiscal. - Hotărârea Guvernului României nr. 44/2004 privind aprobarea Normelor metodologice de aplicare a Legii 571/2003. - Ordonanța de Urgență a Guvernului României nr. 45/2003 privind finanțele publice locale. Anul 2005 - Hotărârea Consiliului local Bozieni nr. 9 din 25.03.2005 privind organizarea pășunatului pe anul 2005. - Legea zootehniei nr. 72/2002. - Legea administrației publice locale nr. 215/2001, cu modificările și completările ulterioare. - Hotărârea Consiliului local Bozieni nr. 34 din 30.09.2005 privind stabilirea impozitelor și taxelor pe anul 2006. - Legea nr. 571/2003 privind Codul fiscal. - Hotărârea Guvernului României nr. 44/2004 privind aprobarea Normelor metodologice de aplicare a Legii 571/2003. - Ordonanța de Urgență a Guvernului României nr. 45/2003 privind finanțele publice locale. - Legea administrației publice locale nr. 215/2001, cu modificările și completările ulterioare. Anul 2006 - Hotărârea Consiliului local Bozieni nr. 11 din 31.03.2006 privind organizarea pășunatului pe anul 2006. - Legea zootehniei nr. 72/2002. - Legea administrației publice locale nr. 215/2001, cu modificările și completările ulterioare. - Hotărârea Consiliului local Bozieni nr. 39 din 22.12.2006 privind stabilirea de impozite și taxe locale pe anul 2007. - Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare. - Hotărârea Guvernului României nr. 44/2004 privind aprobarea Normelor metodologice de aplicare a Legii 571/2003 privind Codul fiscal. - Ordonanța de Urgență a Guvernului României nr. 45/2003 privind finanțele publice locale. - Hotărârea Guvernului României nr. 1514/2006 privind nivelurile pentru valorile impozabile, impozitele și taxele locale și alte taxe asimilate acestora, precum și amenziile aplicabile în anul fiscal 2007. Anul 2007 - Hotărârea Consiliului local Bozieni nr. 13 din 30.03.2007 privind organizarea pășunatului pe anul 2007. - Hotărârea Consiliului local Bozieni nr. 61 din 21.12.2007 privind stabilirea impozitelor și taxelor locale pentru anul fiscal 2008. - Legea zootehniei nr. 72/2002. - Legea administrației publice locale nr. 215/2001, republicată. - Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare. - Hotărârea Guvernului României nr. 44/2004 privind aprobarea Normelor metodologice de aplicare a Legii 571/2003 privind Codul fiscal. - Ordonanța de Urgență a Guvernului României nr. 45/2003 privind finanțele publice locale. - Hotărârea Guvernului României nr. 1514/2006 privind nivelurile pentru valorile impozabile, impozitele și taxele locale și alte taxe asimilate acestora, precum și amenziile aplicabile în anul fiscal 2007. Anul 2008 - Hotărârea Consiliului local Bozieni nr. 17 din 29.05.2009 privind stabilirea impozitelor și taxelor locale pentru anul fiscal 2009. - Legea zootehniei nr. 72/2002. - Legea administrației publice locale nr. 215/2001, republicată. - Legea nr. 571/2003 privind Codul fiscal, cu modificările și completările ulterioare. - Hotărârea Guvernului României nr. 44/2004 privind aprobarea Normelor metodologice de aplicare a Legii 571/2003 privind Codul fiscal, cu modificările și completările ulterioare. - Ordonanța de Urgență a Guvernului României nr. 45/2003 privind finanțele publice locale. - Hotărârea Guvernului României nr. 1514/2006 privind nivelurile pentru valorile impozabile, impozitele și taxele locale și alte taxe asimilate acestora, precum și amenziile aplicabile în anul fiscal 2007. TAXE SI TARIFE LOCALE PRACTICATE PENTRU PERSOANE FIZICE SAU JURIDICE DE CĂTRE PRIMARIA COMUNEI BOZIENI IN ANUL 2010 ALTE TAXE LOCALE 1. Taxă pentru folosirea locurilor publice. a) pentru vânzarea produselor de orice fel din vehicule și autovehicule \| Tip vehicul \| Taxă (lei/zi) \| \|-----------------------------------\|---------------\| \| din vehicule cu tracțiune animală \| 3,00 \| \| din autoturisme \| 5,00 \| \| autovehicule mari (autocamioane, autofurgonete) \| 9,00 \| \| din autovehicule cu remorcă \| 11,00 \| \| din autovehicule lungi \| 11,00 \| Procedura de calcul și plata taxelor este următoarea: 1. Procedura de calcul: a) pentru fiecare metru pătrat ocupat de vehicule cu tracțiune animală, taxa se stabilește în sumă de 0,0125 lei/mp/oră (0,0125 lei/mp x 24 ore x 10 mp = 3,00 lei); b) pentru fiecare metru pătrat ocupat de autoturisme, taxa se stabilește în sumă de 0,0208 lei/mp/oră (0,0208 lei/mp x 24 ore x 10 mp = 5,00 lei); c) pentru fiecare metru pătrat ocupat de autovehicule mari, taxa se stabilește în sumă de 0,01875 lei/mp/oră (0,01875 lei/mp x 24 ore x 20 mp = 9,00 lei); d) pentru fiecare metru pătrat ocupat de autovehicule cu remorcă sau autovehicule lungi, taxa se stabilește în sumă de 0,01523 lei/mp/oră (0,01523 lei/mp x 24 ore x 30 mp = 11,00 lei). 2. Certificat fiscal pentru bunuri mobile sau imobile = 4,00 lei 3. Anexa 24 (cerere deschidere procedură succesorală - moștenire) = 3,00 lei/formular 4. Taxă înscriere în asociația crescătorilor de taurine = 10,00 lei 5. Eliberare copii după înscrișuri din arhiva locală = 3,00 lei/document II. TARIFE LOCALE SPECIALE 1. Redactare și înregistrare contracte arendă și închiriere = 3,00 lei/formular 2. Măsurare teren agricol la solicitarea deținătorului titlului de proprietate = 40,00 lei/ha sau fracțiune ha 3. Copie xerox filă A 4 = 0,50 lei/pagină 4. Copie xerox filă A 3 = 1,00 lei/pagină Plata taxelor stabilite se va face anticipat la casieria primăriei locale pe bază de chitanță fiscală. ANEXA nr. 3 la Hotărârea nr.50 / 18.12.2009 a Consiliului local al com.Bozieni LISTA CUPRINZÂND ACTELE NORMATIVE, INCLUSIV HOTĂRÂRILE CONSIILIULUI LOCAL AL COMUNEI MBOZIENI ÎN TEMEIUL CÂRORA S-AU ACORDAT FACILITĂȚI FISCALE PE O PERIOADĂ DE 5 ANI ANTERIORI ANULUI FISCAL CURENT - Legea nr. 571/2003 – Codul fiscal cu modif. și completările ulterioare; - Legea nr. 215/2001 privind administrația publică locală republicată;	<urn:uuid:ec7549d9-732d-454a-a5e1-93f2a5008c99>	HuggingFaceFW/finepdfs/tree/main/data/ron_Latn/train	finepdfs	ron_Latn	48,056
Angebote für kühle Tage Angebote gültig vom 08. Januar bis einschl. 20. Januar 2018 \| Produkt \| Preis \| \|-----------------------\|---------\| \| Berg Quelle CLASSIC & MEDIUM \| € 2,99 \| \| 6x1,0 Ltr./zzgl. 3,00€ Pfand/1 Ltr.=0,50€ \| \| Grafen Kunnen Quelle Spritzig & Feinperlend \| € 3,49 \| \| 12x0,7 Ltr./zzgl. 3,30€ Pfand/1 Ltr.=0,42€ \| \| Rilchinger SPRITZIG & FEINPERLEND \| € 3,49 \| \| 12x0,7 Ltr./zzgl. 3,30€ Pfand/1 Ltr.=0,39€ \| \| Volvic NATÜRLICHES MINERALWASSER Volvic Leichter Flug \| € 5,49 \| \| 6x1,5 Ltr./zzgl. 3,00€ Pfand/1 Ltr.=0,61€ \| \| Coca-Cola versch. Sorten \| € 9,99 \| \| 12x0,5 Ltr./zzgl. 4,50€ Pfand/1 Ltr.=1,67€ \| \| Produkt \| Preis \| \|-----------------------\|---------\| \| BECK'S \| € 15,99 \| \| 24x0,33 Ltr./zzgl. 3,42€ Pfand/1 Ltr.=2,02€ \| \| Bitburger versch. Sorten \| € 12,99 \| \| 24x0,33 Ltr./zzgl. 3,42€ Pfand/1 Ltr.=1,64€ \| \| Vifa malz \| € 10,99 \| \| 24x0,33 Ltr./zzgl. 3,42€ Pfand/1 Ltr.=1,39€ \| \| Krombacher Pils \| € 12,99 \| \| 24x0,33 Ltr./zzgl. 3,42€ Pfand/1 Ltr.=1,64€ \| \| 20x0,5 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=1,30€ \| \| Produkt \| Preis \| \|-----------------------\|---------\| \| Paulaner Zwickl \| € 15,99 \| \| 20x0,4 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=2,00€ \| \| Karlsberg UrPils und Natur Radler \| € 10,49 \| \| 20x0,33 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=1,59€ \| \| Karlsberg VOLLMUNDIGES HELLES \| € 11,49 \| \| 20x0,33 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=1,74€ \| \| Flensburger Brauerei Flensburger PILSENER \| € 13,49 \| \| 20x0,33 Ltr./zzgl. 4,50€ Pfand/1 Ltr.=2,04€ \| \| Produkt \| Preis \| \|-----------------------\|---------\| \| Franziskaner WEISSBIER verschiedene Sorten \| € 15,99 \| \| 20x0,5 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=1,60€ \| \| ERDINGER Weißbier versch. Sorten \| € 16,99 \| \| 20x0,5 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=1,70€ \| \| TAP7 Mein Original, TAP6 Mein Aventinus & TAP 3 Mein Alkoholfrei \| € 16,99 \| \| 20x0,5 Ltr./zzgl. 3,10€ Pfand/1 Ltr.=1,70€ \| Wir haben für Sie geöffnet: Mo. bis Sa.: 09.00 bis 18.00 Uhr Alle hier abgebildeten Preise sind Abholpreise! zzgl. Wurfentgelte - Irrtum vorbehalten - Solange Vorrat reicht. In Kooperation mit:	<urn:uuid:98f67404-9652-4f49-9db1-9cfb42e0add7>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	2,147
OFERTA DE VANZARE TEREN Nr 83 din 28.07.2022 Subsemnata FRIGIOI Ligia, Subsemnata NEAGU Constanta. vindem teren agricol situat in extravilan, in suprafata de 4.0500 (ha), la pretul de 24300.0 LEI (douazeci si patru mii trei sute lei si zero bani) Condițiile de vanzare sunt următoarele: conform Legii nr.17/2014. Date privind identificarea terenului: \| Specificare \| Comuna Orasul Judetul \| Suprafata - HA - \| Numar Cadastral \| Numar Carte Funciara \| Numar Tarla / lot \| Numar Parcela \| Categoria de folosinta \| Observatii \| \|------------------------------\|-----------------------\|------------------\|-----------------\|----------------------\|------------------\|---------------\|------------------------\|------------\| \| Se completeaza de catre vanzator \| CRUCEA \| 4.0500 \| 103483 \| 103483 \| \| A798/4/13 \| ARABIL \| \| \| Verificat primarie \| x \| x \| x \| x \| \| x \| x \| \| Cunoscand ca falsul în declarații se pedepseste conform Legii nr. 286/2009 privind Codul penal, cu modificările și completările ulterioare, declar că datele sunt reale, corecte și complete. Vanzator/Imputernicit, RUSU - Gherghina Semnatura Data 28.07.2022 OFERTA DE VANZARE TEREN Nr 84 din 28.07.2022 Subsemnata FRIGIOI Ligia, Subsemnata NEAGU Constanta, vand teren agricol situat in extravilan, in suprafata de 9.5900 (ha), la pretul de 57540.0 LEI (cincizeci si sapte mil cinci sute patruzeci lei si zero bani). Conditiiile de vanzare sunt urmatoarele: conform Legii nr.17/2014 Date privind identificarea terenului: \| Specificare \| Comuna Orasul Judetul \| Suprafata - HA - \| Numar Cadastral \| Numar Carte Funciara \| Numar Tarla / lot \| Numar Parcela \| Categoria de folosinta \| Observatii \| \|-------------\|-----------------------\|-----------------\|-----------------\|---------------------\|------------------\|---------------\|------------------------\|------------\| \| Se completeaza de catre vanzator \| CRUCEA \| 9.5900 \| 105216 \| 105216 \| \| A341/9 \| ARABIL \| \| \| Verificat primarie \| x \| x \| x \| x \| \| x \| x \| \| Cunoscand ca falsul in declarati se pedepseste conform Legii nr. 286/2009 privind Codul penal, cu modificarile si completarile ulterioare, declar ca datele sunt reale, corecte si complete. Vanzator/Imputernicit, RUSU Gherghina Semnatura Data 28.07.2022	<urn:uuid:e2eb6459-e0e9-498c-9bcc-d0a464378a96>	HuggingFaceFW/finepdfs/tree/main/data/ron_Latn/train	finepdfs	ron_Latn	2,498
\| Plazierung \| Ges \| Nds \| Gast \| Bläsergruppe \| Land \| Anzahl \| Punkte \| \|------------\|-----\|-----\|------\|--------------------------------------------------\|--------\|--------\|--------\| \| 1 \| 1 \| 1 \| \| Jägerschaft Osterholz \| \| 17 \| 974 \| \| 2 \| 2 \| 2 \| \| Bläsergruppe Hameln-Prymont \| \| 26 \| 961 \| \| 3 \| 3 \| 3 \| \| Bläsergruppe DIANA Papenburg \| \| 17 \| 930 \| \| 4 \| 4 \| 4 \| \| Hegering Overledingen \| \| 20 \| 928 \| \| 5 \| 5 \| 5 \| \| Bläserkotps der Jägerschaft Uslar \| \| 15 \| 907 \| \| 6 \| 6 \| 6 \| \| Bläsergruppe Hubertus-Lorup \| \| 20 \| 883 \| \| 7 \| 7 \| 7 \| \| Jägerschaft Uelzen \| \| 20 \| 882 \| \| 8 \| 8 \| 8 \| \| Bläsergruppe Hegering Cappeln \| \| 20 \| 873 \| \| 9 \| 9 \| 9 \| \| Hegering Hess.-Oldendorf \| \| 13 \| 856 \| \| 10 \| 10 \| 10 \| \| Jagdhornbläsergruppe Springe \| \| 17 \| 855 \| \| 11 \| 11 \| 11 \| \| Bläsercorps der Jägerschaft Verden \| \| 12 \| 853 \| \| 12 \| 12 \| 12 \| \| "Das Große Freie" \| \| 13 \| 847 \| \| 13 \| 13 \| 13 \| \| Bläsergruppe Hegering Werlte \| \| 20 \| 835 \| \| 14 \| 14 \| 14 \| \| Jägerschaft Neustadt am Rübenberge \| \| 17 \| 821 \| \| 15 \| 15 \| 15 \| \| Bläsergruppe Barneführerholz-Wardenburg \| \| 17 \| 812 \| Die mit ⚫ gekennzeichneten Bläsergruppen haben sich zum Bundeswettbewerb qualifiziert.	<urn:uuid:fe1aadf0-38b1-461b-ba98-3b5143ddadd6>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	2,006
PsycARTICLES (Lippincott Williams & Wilkins) Η πρόσβαση στα περιεχόμενα της βάσης PsycARTICLES είναι εφικτή μέσω της υπηρεσίας Ovid του εκδοτικού οίκου Lippincott Williams & Wilkins. Η βάση δεδομένων PsycARTICLES περιλαμβάνει άρθρα επιστημονικών περιοδικών που σχετίζονται κυρίως με τις επιστήμες της ψυχικής υγείας και της ψυχολογίας. Η πρόσβαση είναι δυνατή μέσω της διεύθυνσης http://gateway.ovid.com/autologin.cgi και μόνο από Η/Υ του δικτύου του Ιδρύματος με αυτόματη αναγνώριση της IP διεύθυνσής τους. Ο διαθέτης συστήνει στους χρήστες να χρησιμοποιούν τα κουμπιά πλοήγησης που προσφέρονται από την υπηρεσία και όχι τα κουμπιά "Πίσω-Εμπρός" του προγράμματος φυλλομέτρησής τους (Internet Explorer, Netscape Navigator, Mozilla, κ.λπ.), καθώς μπορεί το γραφικό περιβάλλον να μην λειτουργήσει κατά επιθυμητό τρόπο. Ακόμη, προειδοποιεί ότι σε περίπτωση που ο χρήστης δεν αλληλεπιδρά με την υπηρεσία για συγκεκριμένο χρονικό διάστημα, το σύστημα αυτόματα επιστρέφει στην αρχική σελίδα προβάλλοντας ταυτόχρονα σχετικό μήνυμα. Αν ο χρήστης επιθυμεί να χρησιμοποιήσει εκ νέου την υπηρεσία πρέπει να επαναλάβει τη διαδικασία σύνδεσης σε αυτή πατώντας το πλήκτρο "Start Ovid". Τέλος, σημειώνεται ότι είναι απαραίτητη η εγκατάσταση του λογισμικού Acrobat Reader, γιατί τα περισσότερα πλήρη κείμενα των άρθρων είναι σε μορφή Acrobat .pdf. Βασικά χαρακτηριστικά: Α: Διαθέτει: - Σύστημα πλοήγησης σε κάθε ιστοσελίδα - Μεγάλη συλλογή περιοδικών σε θέματα ψυχικής υγείας - Δυναμικό οδηγό βοήθειας - Πληροφορίες για το κάθε περιοδικό Β: Παρέχει τη δυνατότητα: - Απλής αναζήτησης - Προσωρινής αποθήκευσης ιστορικού αναζητήσεων (για 24 ώρες) - Δημιουργίας ιστορικού αναζητήσεων και συνδυασμού/σύνθεσης αυτών - Προσαρμογή εμφάνισης αποτελεσμάτων - Αποθήκευσης και εξαγωγής αποτελεσμάτων Περιεχόμενα: Σημείωση : στο κείμενο έχουν ενσωματωθεί υπερσυνδέσεις (hyperlink) είτε πάνω σε λέξεις-φράσεις, είτε με τη σημείωση [Περισσότερα]. Οι υπερσυνδέσεις αυτές οδηγούν στις σχετικές κάθε φορά σελίδες του Οδηγού Βοήθειας της online πληροφοριακής υπηρεσίας. Ημερομηνία Δημιουργίας: 10/04/2006 Αναζήτηση τίτλων περιοδικών Η αναζήτηση τίτλων περιοδικών και η ανάκτηση των άρθρων τους προϋποθέτει τα εξής βήματα: - Η εκκίνηση της υπηρεσίας γίνεται με το κουμπί Continue στην αρχική ιστοσελίδα με τον τίτλο "Ovid News". - Έπειτα εμφανίζεται η ιστοσελίδα με τίτλο "Choose a database", όπου πρέπει να ενεργοποιηθεί η υπερσύνδεση Your Journals@Ovid. - Στη νέα ιστοσελίδα επιλέγεται η υπερσύνδεση "Browse Journals". Στη σελίδα "Browse Journals" προσφέρονται δύο επιλογές αναζήτησης: - Αλφαβητικός κατάλογος τίτλων περιοδικών ανά θεματική κατηγορία "Browse Journals (Subject)". - Αλφαβητικός κατάλογος των τίτλων περιοδικών "Browse Journals (A-Z)" Η επιλογή "Browse Journals by Subject" οδηγεί σε σελίδα με τις θεματικές κατηγορίες που καλύπτουν τα περιοδικά. Η επιλογή της βάσης PsycARTICLES οδηγεί στο κάτω μέρος της σελίδας, από όπου είναι δυνατή η προβολή των περιοδικών και των τευχών που ανήκουν σε αυτήν. Προβολή περιοδικού και αποθήκευση άρθρων Προτείνεται η πλοήγηση μόνο μέσω αυτών των πλήκτρων. Στην ιστοσελίδα προβολής τευχών ενός περιοδικού μπορεί να επιλεχθεί η προβολή των περιεχομένων τους με τον υπερσύνδεσμο " Table of Contents ". Στη σελίδα με τα περιεχόμενα του τεύχους παρέχονται οι παρακάτω επιλογές ανάκτησης άρθρων: - Complete Reference: η περίληψη και η πλήρης βιβλιογραφία του άρθρου - Abstract: η περίληψη του άρθρου - Ovid Full Text: το πλήρες κείμενο του άρθρου HTML. Από τη νέα HTML σελίδα είναι δυνατή η προβολή του πλήρους κειμένου σε μορφή PDF (Links: Full Text PDF) και η αποθήκευσή του μέσω της μπάρας εργαλείων του Acrobat Reader. [Περισσότερα] Μηχανισμοί αναζήτησης Η επιλογή του εικονιδίου οδηγεί στη σελίδα αναζήτησης. Η αναζήτηση στο περιεχόμενο της PsycARTICLES πραγματοποιείται με την επιλογή της βάσης από το πλαίσιο των περιορισμών (Limits). Στη φόρμα αναζήτησης (προσφέρεται μηχανισμός μόνο για απλή αναζήτηση) μπορεί να γίνει χρήση των παρακάτω επιλογών: - Author: πλήρες όνομα του συγγραφέα - Keyword: λέξη-κλειδί ή φράση. Ο μηχανισμός ψάχνει στον τίτλο, στην περίληψη και στο πλήρες κείμενο - Title: λέξη ή φράση από τον τίτλο του άρθρου - More fields: επιλογή περισσοτέρων πεδίων αναζήτησης - Journal: πλήρης τίτλος του περιοδικού. Αν δεν είναι γνωστός ο ακριβής τίτλος του περιοδικού, μπορεί να γίνει χρήση της αποκοπής, π.χ. αντί για Neuropsychology, Neuropsych$. Τα αποτελέσματα που επιστρέφονται είναι άρθρα που δημοσιεύθηκαν στο/α περιοδικό/ά που ικανοποιούν τα κριτήρια αναζήτησης - Μετά την ολοκλήρωση της αναζήτησης, ο μηχανισμός μετατρέπεται αυτόματα σε keyword αναζήτηση, οπότε αν για παράδειγμα έχει πραγματοποιηθεί αναζήτηση στο πεδίο τίτλου (Title) και υπάρχει η επιθυμία να συνεχιστεί η αναζήτηση στο ίδιο πεδίο, πρέπει αυτό ξανά να επιλεχθεί. Προβολή αποτελεσμάτων αναζήτησης Η εκτέλεση μιας αναζήτησης (π.χ. addiction) προβάλλει στο κομμάτι του Ιστορικού Αναζητήσεων (Search History) τα αποτελέσματα δύο αναζητήσεων· μία στο σύνολο του υλικού της υπηρεσίας Ovid και μία στα περιεχόμενα της βάσης PsycARTICLES. Με αυτόν τον τρόπο είναι δυνατός ο συνδυασμός των αναζητήσεων και η μετάβαση σε σχετικά άρθρα άλλων βάσεων της υπηρεσίας Ovid. Η προβολή των αποτελεσμάτων πραγματοποιείται αυτόματα στο κάτω μέρος της σελίδας. Ωστόσο, ο χρήστης έχει τη δυνατότητα προβολής των αποτελεσμάτων σε νέα σελίδα πατώντας το πλήκτρο Display που βρίσκεται δίπλα από κάθε αναζήτηση. Για κάθε άρθρο που προβάλλεται στη λίστα αποτελεσμάτων εκτός από τις βασικές δυνατότητες ανάκτησής του (Abstract, Complete Reference, Ovid Full Text), παρέχονται υπερσυνδέσεις σε άρθρα παρόμοιου περιεχομένου (Find Similar) και σε άρθρα που παραπέμπουν σε αυτό (Find Citing Articles). Μέσω της υπηρεσίας "Results Manager" που είναι διαθέσιμη τόσο στη λίστα αποτελεσμάτων όσο και στη λίστα περιεχομένων συγκεκριμένου περιοδικού, προσφέρεται η δυνατότητα μορφοποίησης των αποτελεσμάτων (Results, Fields, Results Format) και έπειτα η: - Εκτύπωση των αποτελεσμάτων (Print preview), ή - Προβολή των μορφοποιημένων αποτελεσμάτων (Display), ή - Αποστολή των αποτελεσμάτων μέσω ηλεκτρονικού ταχυδρομείου (Email), ή - Αποθήκευση των αποτελεσμάτων (Save) Ιστορικό αναζητήσεων Το ιστορικό των αναζητήσεων που έχουν πραγματοποιηθεί είναι διαθέσιμο σε κάθε σελίδα. Παρέχεται η δυνατότητα διαγραφής μέρους ή του συνόλου των αναζητήσεων (Delete Searches) ή αποθήκευσης των αναζητήσεων και αποστολής μέσω ηλεκτρονικού ταχυδρομείου (Save Search/Alert). Η επιλογή "Combine Searches" του βασικού μενού προσφέρει τη δυνατότητα παρέμβασης στο ιστορικό αναζητήσεων και συνδυασμού των αναζητήσεων με χρήση των τελεστών Boolean. [Περισσότερα] Οδηγός – βοήθεια Η επιλογή του δυναμικού οδηγού βοήθειας "HELP" - οδηγεί σε σελίδα βοήθειας σχετική με τη συγκεκριμένη δραστηριότητα που εκτελείται εκείνη τη στιγμή. Από το αριστερό πλαίσιο του οδηγού βοήθειας είναι δυνατή η μετάβαση σε άλλη σελίδα παροχής πληροφοριών και συμβουλών σχετικά με την υπηρεσία Ovid. [Περισσότερα]	<urn:uuid:9a5ca0cb-8f21-4094-a068-f83bffe77ee5>	HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train	finepdfs	ell_Grek	6,987
TECHNISCHES DATENBLATT Type: SKG 90 Produktbeschreibung: selbstklebende Gitterstreifen zur Bewehrung von Gipskartonfugenspachtelmassen, um eine Rissbildung bei Gipskartonplatten zu verhindern Standardabmessung: Rollenbreite: 50 mm +/- 2 mm Rollenlängen: 90 m +/- 2 mm Farbe: naturweiß Flächengewicht (mit Finish): 63 g/m² Dicke: 0,3 mm Reißfestigkeit längs: 35 / 10 cm +/- 5 % Reißfestigkeit quer: 35 / 10 cm +/- 5 % Verpackung: Rolle in PE-Folie, verpackt in weißer Kartonage 24 Rollen je Karton / 32 Karton je Palette Lagerungshinweis: Material vor Feuchtigkeit, Frost und zu großer Hitze schützen (im trockenen Innenbereich) Gefahrguthinweis: kein Gefahrgut ! Stand: November 2013 -die aktuellen Datenblätter unter www.kettinger.de-	<urn:uuid:c8677de8-a233-4e24-9cd8-b7a0ad961f94>	HuggingFaceFW/finepdfs/tree/main/data/deu_Latn/train	finepdfs	deu_Latn	762
ΑΠΟΣΠΑΣΜΑ Από το 1 ο πρακτικό της συνεδρίασης της ∆ηµοτικής Κοινότητας Κιµµερίων Ξάνθης, της 16 ης Απριλίου 2019 Αριθ. απόφασης 3 Περίληψη Συντήρηση αγροτικών δρόµων Στα Κιµµέρια Ξάνθης και στο Κοινοτικό Κατάστηµα Κιµµερίων, σήµερα 16 Απριλίου 2019 ηµέρα Τρίτη και ώρα 13.30, συνήλθε σε τακτική συνεδρίαση το Συµβούλιο της ∆ηµοτικής Κοινότητας Κιµµερίων ύστερα από την αριθµ. πρωτ. 8913/11-4-19 έγγραφη πρόσκληση του Προέδρου, κ. Μπουδούρ Χουσεϊν Χουσεϊν όπου επιδόθηκε κανονικά στον καθένα από τα µέλη τoυ συµβουλίου σύµφωνα µε το άρθρο 88 του Ν. 3852/10 παρ. 6, προκειµένου να συζητηθεί το θέµα της ηµερήσιας διάταξης και να ληφθεί σχετική απόφαση. Στη συνεδρίαση παραβρέθηκε η υπάλληλος του ∆ήµου Ξάνθης, Τζατζίδου Ευγενία για την τήρηση των πρακτικών. Αφού διαπιστώθηκε νόµιµη απαρτία, γιατί σε σύνολο πέντε (5) µελών βρέθηκαν παρόντα τρία (3) µέλη δηλαδή: Παρόντες Απόντες Μπουδούρ Χουσεϊν Χουσεϊν Εµίν Ογλού Αµέτ Ραµαδάν Μαλκότς Ορχάν Τοπ Ιµπραήµ Μπεσµέ Μπαντάκ Μπεσήµ ο Πρόεδρος κήρυξε την έναρξη της συνεδρίασης και αφού εισηγήθηκε το 3 ο θέµα της ηµερήσιας διάταξης, έθεσε υπόψη των µελών, τα προβλήµατα που υπάρχουν στους αγροτικούς δρόµους, της ∆ηµοτικής Κοινότητας Κιµµερίων, εξαιτίας έλλειψης συντήρησης µε αποτέλεσµα να είναι δυσχερής η διέλευση καθώς και η µεταφορά προϊόντων . Στη συνέχεια κάλεσε τα µέλη να αποφασίσουν σχετικά. ΤΟ ΣΥΜΒΟΥΛΙΟ ΤΗΣ ∆ΗΜΟΤΙΚΉΣ ΚΟΙΝΟΤΗΤΑΣ Έχοντας υπόψη : Τις διατάξεις του άρθρου 83 του Ν.3852/2010. Τη διασφάλιση της βιώσιµης αγροτικής ανάπτυξης της περιοχής ΑΠΟΦΑΣΙΖΕΙ ΟΜΟΦΩΝΑ Εισηγείται προς την αρµόδια υπηρεσία του ∆ήµου - ∆νση Τεχνικών Υπηρεσιών ∆ήµου Ξάνθης, την άµεση συντήρηση των αγροτικών δρόµων της περιοχής Κιµµερίων, για την απρόσκοπτη διέλευση των αγροτών καθώς και για την διασφάλιση της µεταφοράς των προϊόντων Η απόφαση αυτή πήρε αύξοντα αριθµό 3/2019. Ύστερα συντάχθηκε το πρακτικό αυτό και υπογράφηκε ως εξής: ΤΟ ΣΥΜΒΟΥΛΙΟ ΤΗΣ ∆ΗΜΟΤΙΚΗΣ ΚΟΙΝΟΤΗΤΑΣ ΚΙΜΜΕΡΙΩΝ ΞΑΝΘΗΣ Ο Πρόεδρος Μπουδούρ Χουσεϊν Χουσεϊν (Υπογραφή) Τα Μέλη (Ακολουθούν υπογραφές των παρόντων µελών) Ακριβές απόσπασµα Ξάνθη 16-04-2019 Η γραµµατέας της ∆ηµοτικής Κοινότητας Κιµµερίων Τζατζίδου Ευγενία	<urn:uuid:14fb21b4-1ebc-47e0-ad4b-c0e379783161>	HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train	finepdfs	ell_Grek	2,242
: Agenda Item No: NORTH LINCOLNSHIRE COUNCIL PLANNING COMMITTEE Byway Open to All Traffic 83 (Green Lane), North Killingholme 1. OBJECT AND KEY POINTS IN THIS REPORT 1.1 The object of this report is to receive instructions from members regarding what to do next with a definitive map modification order (DMMO) that attracted duly served objections when it was advertised. 1.2 DMMOs cannot be confirmed by North Lincolnshire Council unless duly served objections are withdrawn. Opposed orders must be referred to the Secretary of State for Environment, Food and Rural Affairs. When making referrals, the order-making authority must tell the Secretary of State whether they would like him: (1) to confirm the order as made, (2) to confirm subject to modifications or (3) not to confirm. 2. BACKGROUND INFORMATION 2.1 What is referred to as Byway Open to All Traffic (BOAT) 83 (or Green Lane) in this report runs roughly north and east of St Crispin's Close, North Killingholme, as shown in Appendix 1. It has a length of 256 metres: 160 metres run west to east and 96 metres run north to south. Each end is connected to a publicly maintainable highway. 2.2 BOAT83 is the reference this public right of way would have on the "County of Lincoln, Parts of Lindsey (Glanford Brigg)" definitive map and statement if "Definitive Map Modification (Public Byway Open to All Traffic 83, North Killingholme) Order 2008(1)" were to be confirmed. Members agreed to the making of the order on 10 September 2008 (Minute Number 1073). The evidence underpinning that decision is therefore contained in the report that members considered on that date. 2.3 The order was made on 7 November 2008. It was advertised on 27 November 2008. Two objections were duly lodged (i.e. served within the legally prescribed period), these being from Mr K and Mrs P Clark – affected residents – and Mr J Carney. : 2.4 The objectors themselves disagree as to the order's significance. Mr and Mrs Clark dispute the existence of a highway over their property and point out the distress that having such a highway would cause them. Mr Carney, on the other hand, is of the opinion that the highway not only exists, but is of a higher status than a BOAT. A BOAT is the highest status of public right of way and only public rights of way can be recorded on the definitive map. 2.5 Up to this point in time, the situation has therefore been thus: North Lincolnshire Council and Mr Carney agreeing that Green Lane is a highway, but disagreeing as to its status; and Mr and Mrs Clark arguing that both North Lincolnshire Council and Mr Carney are wrong in thinking that a highway of any description appertains. 2.6 Despite Mr and Mrs Clark's comments, Green Lane is already known to North Lincolnshire Council as a highway of some description by virtue of being recorded on the list of streets (the schedule of highways maintainable at public expense under section 36 of the Highways Act 1980). So if the order were not to be confirmed, the assumption that Green Lane is a highway would remain unless compelling evidence to the contrary were forthcoming or Green Lane were to be stopped up by some official means such as closure by the magistrates' court on the grounds that it is unnecessary. 3. OPTIONS FOR CONSIDERATION 3.1 To submit the order to the Secretary of State with the recommendation that he confirm it in its current form. 3.2 To submit the order to the Secretary of State with the recommendation that he confirm it subject to modification(s). 3.3 To submit the order to the Secretary of State with the recommendation that he not confirm the order. 4. ANALYSIS OF OPTIONS 4.1 Mr and Mrs Clark's letter of objection is dated 31 December 2008. They state that they have owned their property freehold for 35 years. The conveyancing search did not reveal a right of way. Nor has anyone requested use of the right of way during their time there. They believe there is no evidence of a right of way, they are nearing retirement and the proposal to open a right of way through their garden has caused them stress and worry. The proposal would not benefit the public and in other counties schemes to identify historical routes have been abandoned. 4.2 Naturally North Lincolnshire Council would not want to cause anyone undue anxiety. But the problem here is that we cannot ignore or divest ourselves of highways that the law holds us responsible for preserving. The legal maxim is "once a highway, always a highway". Whether a highway enjoys continued utility is ultimately a matter for the public to : decide, not the highway authority or the owner of the land the highway crosses. Where Mr and Mrs Clark refer to the abandonment of schemes to identify historical routes, they could mean the withdrawal of the Government's Discovering Lost Ways project. Under this initiative, archival research was to be undertaken nationwide in pursuit of long-lost highways that might still legally exist wherever these might be found. However, it has not been so much abandoned as replaced by another initiative, the Stakeholder Working Party. And besides, there is a marked difference between looking for what routes might exist and the highway authority having evidence for a specific route in their possession, as is North Lincolnshire Council's case with Green Lane. The law is clear: we must assert and protect the public's use and enjoyment of all highways in our area and prevent as far as possible their stopping up or encroachment (Highways Act 1980, section 130). 4.3 As for the conveyancing search, the question about whether there are rights of way crossing or abutting the premises is an optional one. We do not know whether this question was requested by Mr and Mrs Clark's solicitor because they have not told us. But even if the question had been asked, it would have inevitably brought nothing to light because there is as yet no right of way on the definitive map. It is rights of way on the definitive map that the optional conveyancing question about rights of way brings to prospective property buyers' attention. This is another reason, aside from the legal duty, why it is so important that the definitive map is kept up to date. That is precisely what the present order seeks to do. 4.4 Mr Carney's objection is that the order should never have been made because there are no grounds for making it. He argues that there has not been any discovery of evidence ("how can North Lincolnshire Council claim it has found something that has never been lost …?"), that "the order has been made on a public carriageway" and "this road should be recorded as public carriage roads on the list of streets …". It is his contention that officers already knew that Green Lane was a highway maintainable at public expense. Furthermore, there was no event under section 53 of the Wildlife and Countryside Act 1981, so the order was ultra vires (i.e. beyond our legal powers). 4.5 Mr Carney's duly lodged objection was subsequently followed up by three further e-mails that emphasised and elaborated upon his original points. The essence of what he is arguing appears to revolve around a mistaken belief that North Lincolnshire Council have a policy of adding carriageways to the definitive map simply to reduce our maintenance liability across the highway network. 4.6 His other apparent error is to refer to highways on the one hand and public rights of way on the other, as if public rights of way were not highways. A public right of way is as much a highway as, for example, the A1077. The status might differ, but they are both highways nevertheless. And like highways in general, some public rights of way are maintainable at public expense – the overwhelming majority – and others not. We have a duty to ensure that all highways maintainable at public expense are included on the list of streets (Highways Act 1980, : section 36). So those public rights of way that are so maintainable should be recorded on the list of streets every much as any other type of highway that is also maintainable thus. 4.7 The fact, however, that Green Lane is already on the list of streets does not in itself prevent it from being added to the definitive map as well, contrary to what Mr Carney seems to suggest. The list of streets and the definitive map are discrete documents with different purposes. The list of streets records where the authority's publicly maintainable highways are to be found, whereas the definitive map records where the public have certain rights of way, irrespective of whether the latter are maintainable at public expense. 4.8 A public right of way is a type of minor highway that falls into one of four categories: footpath, bridleway, restricted byway or byway open to all traffic. No other type of highway can appear on a definitive map. We agree with Mr Carney, therefore, where he insists that "ordinary roads used for vehicular traffic are not within its scope". 4.9 "A byway open to all traffic is a vehicular right of way carrying rights for users of mechanically propelled vehicles which is used by the public mainly for the purposes for which footpaths and bridleways are used. When deciding whether a way ought to be shown on the definitive map and statements as a BOAT, authorities should examine the characteristics of the way. Relevant case law suggests that, for a carriageway to be a BOAT, it is not a necessary precondition for there to be equestrian or pedestrian use or that such use is greater than vehicular use. The test also relates to its character or type and whether it is more suitable for use by walkers and horse riders than vehicles" (Department for Environment, Food and Rural Affairs Circular 1/09, paragraph 4.38). 4.10 "It would be possible for a way described as an unclassified road on a list prepared under the 1980 Act, or elsewhere, to be added to a definitive map of public rights of way provided the route fulfils the criteria set out in Part III of the 1981 Act" (Department for Environment, Food and Rural Affairs Circular 1/09, paragraph 4.42). The criteria is essentially that described in paragraph 4.9 above. 4.11 Green Lane is not metalled, nor is there evidence that it ever has been. The Lindsey County Council maintenance record that Mr Carney refers to and appears both in his letter of objection and at appendix three to the report members received on 10 September 2008 states that the order route "is to be regarded as an unmetalled highway grade G". Grade G was the lowest classification a road could be ascribed. The character of Green Lane, moreover, is not that over which one might expect to drive a normal car. The north-to-south section is a rough track and the east-to-west section runs unsurfaced through gardens. Neither section has the characteristics of a normal metalled road. Both would be eminently more suited to walkers and horse riders than motor cars. If the law had not intended there to be a distinction between BOATs and other kinds of carriageway, BOATs would not exist. But they do exist. Therefore members have to consider whether Green Lane is a : BOAT, as officers believe, or a carriageway that is more suited to use by motor cars than walkers and horse riders, as Mr Carney maintains. RESOURCE IMPLICATIONS (FINANCIAL, STAFFING, PROPERTY, IT) 5.1 Financial 5.1.1 From the Environment Team's existing budget. 5.2 Staffing 5.2.1 From within the Environment Team's existing complement. Were an order made and challenged, Legal Services' assistance might be called upon. 5.3 Property 5.3.1 None. 5.4 IT 5.4.1 None. 6 OTHER IMPLICATIONS (STATUTORY, ENVIRONMENTAL, DIVERSITY, SECTION 17-CRIME AND DISORDER, RISK AND OTHER) 6.1 Statutory 6.1.1. Wildlife and Countryside Act 1981, section 53(2): "As regards every definitive map and statement, the surveying authority shall as soon as reasonably practicable after the commencement date, by order make such modifications to the map and statement as appear to them to be requisite in consequence of the occurrence, before that date, of any of the events specified in subsection (3); and as from that date, keep the map and statement under continuous review and as soon as reasonably practicable after the occurrence on or after that date, of any of those events, by order make such modifications to the map and statement as appear to them to be requisite in consequence of the occurrence of that event". 6.1.2. Wildlife and Countryside Act 1981, section 56(1)(c): "Where the map shows a byway open to all traffic, the map shall be conclusive evidence that there was at the relevant date a highway as shown on the map, and that the public had thereover at that date a right of way for vehicular and all other kinds of traffic". 6.1.3. Highways Act 1980, section 36(6): "The council of every county, metropolitan district and London borough and the Common Council shall cause to be made, and shall keep corrected up to : date, a list of the streets within their area which are highways maintainable at the public expense". 6.1.4. Wildlife and Countryside Act 1981, Schedule 15, paragraph 7(1): "If any representation or objection duly made is not withdrawn the authority shall submit the order to the Secretary of State for confirmation by him". 6.1.5. Wildlife and Countryside Act 1981, Schedule 15, paragraph 7(2): "Where an order is submitted to the Secretary of State under paragraph (1), the Secretary of State shall, subject to subparagraph (2A), either – (a) cause a local inquiry to be held; or (b) afford any person by whom a representation or objection has been duly made and not withdrawn an opportunity of being heard by a person appointed by the Secretary of State for the purpose". 6.1.6. Wildlife and Countryside Act 1981, Schedule 15, paragraph 7(2A): "The Secretary of State may, but need not, act as mentioned in sub-paragraph (2)(a) or (b) if, in his opinion, no representation or objection which has been duly made and not withdrawn relates to an issue which would be relevant in determining whether or not to confirm the order, either with or without modifications". 6.1.7. Wildlife and Countryside Act 1981, Schedule 15, paragraph 7(3): "On considering any representations or objections duly made and the report of any person appointed to hold an inquiry or hear representations or objections, the Secretary of State may confirm the order with or without modifications". 6.2 Environmental 6.2.1 An accurate definitive map and statement benefits users and landowners/occupiers alike. Rights of way bring people into the countryside, thereby boosting the rural economy. It is important, therefore, that users of rights of way have confidence in the accuracy of the information they are supplied with in terms of where those rights of way run and the status of individual routes as well. All changes to the definitive map are passed on to the Ordnance Survey, who update their maps accordingly at the following revision. Landowners and occupiers, on the other hand, want to know where the public should be, what their obligations towards them are and how best to manage their land around that public access. Visitors to the countryside also provide some landowners and occupiers with alternative sources of income as farmers increasingly diversify into tourism. 6.3 Risk 6.3.1 The order could be objected to and/or new evidence could come to light requiring North Lincolnshire Council to reappraise the wisdom of having made the order and/or referred it to the Secretary of State, with or without recommended modifications. The Secretary of State might not confirm the order or could do so subject to modifications of his own. Referral to the Secretary of State would entail written representations, hearing or inquiry. 6.4 Diversity 6.4.1 None. 6.5 Section 17 Crime and Disorder 6.5.1 None. 6.6 Other 6.6.1 None. 7. OUTCOMES OF CONSULTATION 7.1 The following bodies and organisations were sent copies of the order and notice immediately prior to advertisement: owners, occupiers and lessees of affected and adjacent land; National Farmers' Union and Country Land and Business Association; North Killingholme Parish Council; statutory undertakers; Ramblers' Association, British Horse Society, Byway and Bridleway Trust, Cyclists' Touring Club, Association of Motor Clubs, Auto Cycle Union, Open Spaces Society and British Driving Society; and Lincolnshire Wildlife Trust. 7.2 Only Mr and Mrs Clark and Mr Carney objected (as discussed in "Background" and "Analysis of Options" above). 8. RECOMMENDATIONS 8.1 It is recommended that members approve North Lincolnshire Council's: 8.1.1 referral of "Definitive Map Modification (Byway Open to All Traffic 83, North Killingholme) Order 2008(1)" and objections to the Secretary of State for Environment, Food and Rural Affairs with a request that the order be confirmed; and 8.1.2 full participation in whatever means of the Secretary of State's choosing is used to determine whether the order should be confirmed, with or without modifications. Church Square House PO Box 42, SCUNTHORPE North Lincolnshire DN15 6XQ Author: Colin Wilkinson Date: 8 April 2009 Background Papers used in the preparation of this report: Office file 37/83. : APPENDIX 1 lnshire Council Highways and Planning Service North Lincolnshire Council Highways and Planning Service North Lincolns APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 APPENDIX 1 Greenway Highways and Pla North Lincolns APPENDIX 2 APPENDIX 3 Mr Geoff Popple NLC Service Director highways and planning Church Square, Scunthorpe, North Lincs Objection to Wildlife and countryside act 1981. Definitive map Modification (public byway open to all traffic, 83 North Killingholme 0rder 2008(1) In 1996 you brought Form 416 from your former employer Humberside County Council One of these forms has now been produced to members This above form is quite clear. The Definitive Map Modification Order 2008(1) is perverse The Order has been made on a public carriageway. There has been no event under section 53 (3) (c) (i) of the Wildlife and Countryside Act 1981 or section 53 (2) (b) on this carriageway. See below section 53. of 1981 Act How can nlc claim it has found something that has never been lost, this form has been in your records all of the time since you brought it from Humberside County Council in 1995 shadow year I would suggest that you have failed to have a proper search carried out. In fact the courts have ruled that a record held in the council archives cannot be classified as a lost record The form states at 7 Were you officially instructed to repair the road. Yes If yes give details. 5 th June 1961 and memo refs RCJ?W/45/MB ----- to JAP ------ to repair 123yds as grade e and remainder grade G Highways Act Section 36 (5) A Highway shall not by virtue of subsection (4) above become a Highway which for the purposes of the Act is a Highway maintainable at the public expense unless either - (a) it was a Highway before 31 August 1835; or (b) it became a Highway after that date and has at some time been maintainable by the inhabitants at large of any area or a Highway maintainable at the public expense; The form refer no on map A 37 is clear that this is a highway maintainable at public expense, hence once a highway maintainable at public expense always a highway maintainable at public expense This is another example of North Lincolnshire Council abusing it power by making an Unclassified maintainable county road into Public Rights of Way This road should be recorded as public carriage roads on the "list of streets" the procedure to remove a road from the "list of streets"maintainable at public expense is make an application to magistrates court, Section 47 Highways Act . Although NLC was in possession of record that this is a highway maintainable at pubic expense NLC has made DMMO even though the officers are aware that there has been no event that has changed the status to a ROW. The Order is Ultra vires. Section 53 Wildlife and Countryside Act 1981. Duty to keep definitive map and statement under continuous review. (1) In this Part "definitive map and statement", in relation to any area, means, subject to section 57(3), - (a) the latest revised map and statement prepared in definitive form for that area under section 33 of the 1949 Act; or (b) where no such map and statement have been so prepared, the original definitive map and statement prepared for that area under section 32 of that Act; or (c) where no such map and statement have been so prepared, the map and statement prepared for that area under section 55(3). (2) As regards every definitive map and statement, the surveying authority shall- (a) as soon as reasonably practicable after the commencement date, by order make such modifications to the map and statement as appear to them to be requisite in consequence of the occurrence, before that date, of any of the events specified in subsection (3); and (b) as from that date, keep the map and statement under continuous review and as soon as reasonably practicable after the occurrence, on or after that date, of any of those events, by order make such modifications to the map and statement as appear to them to be requisite in consequence of the occurrence of that event. (3) The events referred to in subsection (2) are as follows:- (a) the coming into operation of any enactment or instrument, or any other event whereby- (i) a highway shown or required to be shown in the map and statement has been authorised to be stopped up, diverted, widened or extended; (ii) a highway shown or required to be shown in the map and statement as a highway of a particular description has ceased to be a highway of that description; or (iii) a new right of way has been created over land in an area to which the map relates, being a right of way such that the land over which the right subsists is a public path; (b) the expiration, in relation to any way in the area to which the map relates, of any period such that the enjoyment by the public of the way during that period raises a presumption that the way has been dedicated as a public path; (c) the discovery by the authority of evidence which (when considered with all other relevant evidence available to them) shows- (i) that a right of way which is not shown in the map and statement subsists or is reasonably alleged to subsist over land in the area to which the map relates, being a right of way to which this Part applies; (ii) that a highway shown in the map and statement as a highway of a particular description ought to be there shown as a highway of a different description; or (iii) that there is no public right of way over land shown in the map and statement as a highway of any description, or any other particulars contained in the map and statement require modification. (4) The modifications which may be made by an order under subsection (2) shall include the addition to the statement of particulars as to- (a) the position and width of any public path or byway open to all traffic which is or is to be shown on the map; and (b) any limitations or conditions affecting the public right of way thereover. (5) Any person may apply to the authority for an order under subsection (2) which makes such modifications as appear to the authority to be requisite in consequence of the occurrence of one or more events falling within paragraph (b) or (c) of subsection (3); and the provisions of Schedule 14 shall have effect as to the making and determination of applications under this subsection. (6) Orders under subsection (2) which make only such modifications as appear to the authority to be requisite in consequence of the occurrence of one or more events falling within paragraph (a) of subsection (3) shall take effect on their being made; and the provisions of Schedule 15 shall have effect as to the making, validity and date of coming into operation of other orders under subsection (2). John Carney 38 Lindsey drive Crowle North Lincolnshire DN174NY Date as e-mailed APPENDIX 4 From: john carney To: Colin Wilkinson cc: Mike Wood Saturday, January 31, 2009 08:51AM Date: Subject: firstname.lastname@example.org to Mr Wilkinson NL council ROW , You have failed to take into consideration the fact that this road was a maintainable highway of E and G standard (green lane) This standard of maintenance was changed by the 1972 Local Government Act which re-categorised C, D, E, F, E and G roads to all being Unclassified roads (UCR) Although there are photographs of signs in Scunthorpe with "C" roads Scunthorpe"> C173 - Station Road, Scunthorpe. Photo by John Boddy. there have been no "C" roads since 1972 Such signage only adds to the disrepute of NLC This letter is cc to Mike Wood and solicitor Val Wilcockson these solicitors are the professionals, they will be able to explain there are two quite distinct public records of highways from two different Acts of Parliament; (1) The "List of Streets" maintainable at Public expense which shows classified and unclassified roads (2) The Definitive map and Statement which shows Rights of Way Church farm road (Green Lane) was an E and G unclassified County road and since LGA 1972 is unclassified road which is from 1996 maintainable by NLC as successors to Lindsey County Council. The correct method of protecting the nature of a green lane has always been RTOhowever Mr Popple and his team are still working to pre 1974 Lindsey methods which is to Colour unsurfaced highways on the Definitive map and not include them on the "list of streets" the Lindsey County Council Highway maintenance record States; "The Clerk of CC advises that the road is to be regarded as a public Highway............." Answer to Question, 7 Were you instructed to repair the road-------- Yes If yes, give dates 5th June 1961 and memo refs. RJC/ W /45 /MB Church farm road is not an A or B road it is a very minor unclassified road, maintainable at public http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/637AFB48493... expense on the "list of streets" It was repair by the Highway Authority in 1961 and is still repairable by the Highway authority today, there is no stopping up order and to be fare you have not claimed there is. As i have repeatedly told you and Mr Allen and Mr Popple since 1996; To change a highway maintainable at public expense to a Right of Way cannot be done by tippexing it from the "list of Streets" and then making a DMMO Therefore it is a simple matter of whether NLC has the powers to not include the highway on its new 2008 "list of Streets" and change it into a BOAT on the Definitive map or is such an Order made by NLC ultra vires, you should seek advise from legal. Why do you not just spend five minutes on the web and look at how other authorities record unclassified roads that have not been sealed only on the "List of Streets" From 2nd of May 2006 all unrecorded PROW for machanicaly proped vehicles was extinguished by Part 6 of the 2006 Act (see sttached Defra notes) This stops NLC Officers perverse practice of puting former unclassified road on the definitive map by quite improperly advising members that they could Your letter confirms my suspicion that the report to members recomending they approve that the Service Director Highways and Planning be deligated to make DMMO, was to avoid giving the public the right to point out that orders are ultra vires and a continuation of the policy "defending the Highways" John carney 38 lindsey Drive Crowle North Lincs DN17 4NY Attachments: A DMMO with the right for MPV can only be made where.doc http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/637AFB48493... A DMMO with the right for MPV can only be made where NLC have no evidence of dedication. There is no evidence of ownership. See Defra chart flow page 2. From: john carney To: Colin Wilkinson cc: email@example.com Date: Saturday, February 21, 2009 06:10PM Subject: Dear Mr Wilkinson Re; your letter requesting that i withdraw my objection to to the Definitive map modification order made on "Green lane" North Killingholme NLC Service Directors report to members paragraph 4.6 is wrong in law. DEFRA sent all local authorities Guidance Notes on 12-2-09 about the recording of widths on orders. The reference is "e-mail rights.of firstname.lastname@example.org". Since 1996 Mr Tim Allen and you have been telling members NLC can make roads that are part of the highway network into rights of way without a magistrates "stopping up order" this is wrong, Green Lane is not a BOAT it is a public carriage road and should appear only on the List of Streets as a maintainable highway. In Suffolk v Mason (1979) AC 705 Lord Hailsham at page 720 and Lord Frazer at p.728 held that "the Act is not concerned with recording carriageways or cartways . . . ordinary roads used for vehicular traffic are not within its scope". The differrance between ROW and highways that are part of the local network was also brought up in the House of Lords Committee on 9-10-2000. Lord McIntosh stated "definitive maps were never intended to record all carriageways, only those which were particularly suitable for walkers and horse riders" (see 'Hansard' 9-10-2000 cols 117118). The 2000 and 2006 Natural Environment and Countryside Act is clear; your reports recommendation that this carriageway should be made into a BOAT is absurd; Part 111 sec 54A of the 2006 Act is clear Boats not to be added to the Definitive map, Wildlife and Countrys Act 1981 (c69) (www.opsi.gov.uk/revisedStatures/ Acts/ukpga). All the DMMO NLC have made on highways on the Lindsey County council map of maintained highways will have to be remade. John Carney 38 lindsey drive crowle DN17 4NY http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/8EBB525B05... vml]--><!--[endif]--> http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/8EBB525B05... <!--[if ! From: john carney To: Colin Wilkinson cc: email@example.com Date: Thursday, February 26, 2009 09:37AM Subject: Re: re DMMO green lane North killingholme to Colin Wilkinson You have taken Green lane North Killingholme which NLC accept is public carriage roads, which is on the List of Streets, and (without any proper procedure or logical reasoning) are then claiming that this full carriageway is only used as footpaths and bridleways and therefore should be BOAT. Many of these minor roads which are part of the highway network have never been bitumen sealed, they are not BOATS they are full carriage roads Mr Allen and you believe that these roads can be down graded to PROW (which is wrong see page 281 para 10.4.3 "Rights of Way" 4th Ed. (Ramblers Blue Book) "some authorities believe that the depiction of a byway reduces their liability to maintain .. this is an incorrect reading of the section") Today there is A and B roads, all other highways are unclassified roads Before 1974 there were unclassified county roads, (UCR), this described minor road that became the responsibility of the County Councils by the Local Government Act 1929. Highways maintained by former Authorities became County roads That County Council network of highways was graded for maintenance A,B,C,D,E,F.G. None of these roads were rights of way, unless they have been stopped up by a magistrates order which preserved the rights on foot and with horses All former UCR are public carriage road and should appear only on the List of Streets as a maintainable highway. In Suffolk v Mason (1979) AC 705 Lord Hailsham at page 720 and Lord Frazer at p.728 held that "the Act is not concerned with recording carriageways or cartways . . . ordinary roads used for vehicular traffic are not within its scope". The requirement to keep a "list of Streets" maintainable at public expense was first made by the Public Health Act 1925. It became part of the Highways Acts 1959 and 1980. Therefore, it has been a statutory duty since 1925, though in practice highway authorities have known which roads are maintainable at public since 1835, because since that date only new roads adopted by a highway authority have been maintained at public expense http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/8DFA3897BD... All former UCR were public maintained carriageways before the 1929 Local Government Act or have been adopted as highways by the county Council since. They are part of the highway network, whereas all Rights of Way are easements over private land, and they are not highways adopted by the Highway authority. A ROW has become maintainable at pubic expense by ROW legislation and it is wrong to ignore the fact that it is record on the "list of streets" because of that legislation Green lane North Killingholme was required to be on the "list of \|Streets" since the 1925 Act Mr Popple and Mr Allen have been in possession of the Lindsey CC highway authority document that prove green lane was a unclassified county road in 1960's There is no legal event that has changed the status of green lane to that of a ROW John carney From: Colin Wilkinson <firstname.lastname@example.org> To: john carney <email@example.com> Sent: Wednesday, 25 February, 2009 3:46:05 PM Subject: Re: re DMMO green lane North killingholme Dear Mr Carney, I attach the copy of the order you request. Yours sincerely, Colin Wilkinson Senior Public Rights of Way Officer North Lincolnshire Council 01724 297391 -----john carney <firstname.lastname@example.org> wrote: ----- To: Colin Wilkinson <email@example.com> From: john carney <firstname.lastname@example.org> Date: 25/02/2009 12:22PM http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/8DFA3897BD... Subject: re DMMO green lane North killingholme please e-mail copy of order signed by Mike wood This e-mail expresses the opinion of the author and is not necessarily the view of the Council. Please be aware that anything included in an e-mail may have to be disclosed under the Freedom of Information Act and cannot be regarded as confidential. This communication is intended for the addressee(s) only. Please notify the sender if received in error. Please think before you print- North Lincolnshire Council greening the workplace. http://nldomsvr01.northlincs.gov.uk:81/mail/epp/cwilkins.nsf/($Inbox)/8DFA3897BD...	<urn:uuid:fbdadaf6-3186-488e-9a89-3ad83dd58042>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	35,443
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Le lundi 28 mars 2022 à vingt heures, le conseil municipal, légalement appelé à siéger par l'envoi d'une convocation mentionnant l'ordre du jour accompagnée d'une note de synthèse, adressée dans les cinq jours francs par monsieur Dominique DELIVET, maire, s'est réuni en séance publique, en mairie, sous la présidence de monsieur Dominique DELIVET, maire. Étaient présents : M. Dominique DELIVET, maire, Mme Marie-Françoise ISABEL, M. Richard MARTIN, Mme Marie-Hélène PORTIER, M. Amand CHOQUET, Mme Lydie MAIGRET, Mme Brigitte FIQUET-ASSIRATI et M. Gilbert GEMY, adjoints au maire, Mme Christelle BEAUDOUIN, Mme Martine BUTEUX, M. Franck CENDRIER, M. Jérôme LAMI, M. Cédric LE BRAS, Mme Amélie LEGOUPIL, M. Thomas LEROY, Mme Jennifer LETOURNEL, M. Jacques-Yves OUIN, M. Philippe OUVRARD, Mme Audrey RUQUIER et Mme Marianne TURPIN. Secrétaire de séance : Mme Martine BUTEUX Absents excusés : M. Patrice RENOUF, avec procuration à M. Dominique DELIVET, Mme Florence GUERIN, avec procuration Mme Audrey RUQUIER, M. Timothée LESAGE, Mme Anne LEULLIER, avec procuration à M. Philippe OUVRARD, M. Michaël VILALTE-HEUZE. Après l'appel des présents, Mme Martine BUTEUX est désignée secrétaire de séance. Approbation du procès-verbal de la réunion du conseil municipal du 28 février 2022 Monsieur le maire propose à l’assemblée de valider le procès-verbal de la réunion du conseil municipal du 28 février 2022, adressé par courriel le 21 mars dernier. Le procès-verbal de la réunion du conseil municipal du 28 février 2022 est adopté à l’unanimité. Information sur les décisions prises par le maire dans le cadre de ses délégations Le 29 juin 2020, afin de faciliter la bonne marche de l’administration communale et en application de l’article L.2122-22 du Code Général des Collectivités Territoriales, le conseil municipal a délégué un certain nombre de ses attributions au maire, à charge pour ce dernier d’informer le conseil des décisions prises dans ce cadre. Cette délégation a été complétée en vertu d’une délibération du 9 novembre 2020. En conformité avec l’article L 2122-23 du CGCT, l’assemblée est informée de la signature des actes suivants : Néant. Délibération 2022-15 en date du 28 mars 2022 - Finances : compte de gestion 2021 Madame Véronique Desceliers-Hue, conseillère aux décideurs locaux au sein du centre des finances publiques de Mondeville, présente le compte de gestion 2021. Le compte de gestion étant en stricte concordance avec le compte administratif, il est demandé au conseil municipal de bien vouloir l’approuver. Monsieur le maire remercie madame Desceliers-Hue pour sa présence et pour ses conseils. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➤ APPROUVE, à l’unanimité, le compte de gestion ; ➤ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-16 en date du 28 mars 2022 - Finances : compte administratif 2021 Monsieur le maire présente le compte administratif 2021. A la clôture de l’exercice 2021, les résultats s’établissent ainsi : \| Fonctionnement \| \| \|-----------------------------------------------------\|----------\| \| Recettes (a) \| 3.572.582,16 € \| \| Dépenses (b) \| 3.020.916,95 € \| \| Résultat de fonctionnement (c=a-b) \| 551.665,21 € \| \| Excédent de fonctionnement reporté N-1 (d) \| 644.685,36 € \| \| Résultat de clôture 2021 (c+d) \| 1.196.350,57 € \| \| Investissement \| \| \|-----------------------------------------------------\|----------\| \| Recettes (e) \| 340.854,05 € \| \| Dépenses (f) \| 988.452,11 € \| \| Solde d’exécution (g=e-f) \| -647.598,06 € \| \| Excédent d’investissement reporté N-1 (h) \| 286.666,34 € \| \| Résultat de clôture 2021 (i=g+h) \| -360.931,72 € \| En investissement, demeurent toutefois les restes à réaliser suivants : \| Restes à réaliser \| \| \|----------------------------\|---------\| \| Dépenses \| 95.926,00 € \| \| Recettes \| 54.600,00 € \| \| Solde \| -41.326,00 € \| Il apparaît donc que la section d’investissement a un besoin de financement d’un montant de 402.257,72 € (reste à réaliser rapporté au résultat de clôture 2021). En rapprochant les sections, on constate donc les résultats suivants : \| Résultat 2021 \| \| \|-----------------------------\|---------\| \| Excédent de fonctionnement \| 1.196.350,57 € \| \| Besoin de financement d’investissement \| 402.257,72 € \| \| Résultat global de clôture \| 794.092,85 € \| LE CONSEIL, sous la présidence de madame Marie-Françoise ISABEL, monsieur le maire, ayant quitté provisoirement la salle, et APRÈS EN AVOIR DÉLIBÉRÉ, \| Votants \| Pour \| Contre \| Abstention \| \|---------\|------\|--------\|------------\| \| 21 \| 21 \| 0 \| 0 \| ➤ APPROUVE, à l’unanimité, le compte administratif ; ➤ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-17 en date du 28 mars 2022 – Finances : affectation des résultats En tenant compte des résultats ci-dessus, monsieur le maire propose à l’assemblée de procéder à l’affectation conformément au tableau ci-dessous : \| Affectation 2022 \| \| \|-------------------------------------------------------\|---------\| \| Au compte 1068 \| 402.257,72 € \| \| Report à nouveau de fonctionnement au chapitre 002 (recettes) \| 794.092,85 € \| \| Solde d’exécution de la section d’investissement reporté au chapitre 001 (dépenses) \| -360.931,72 € \| LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➤ APPROUVE, à l’unanimité, l’affectation des résultats ; ➤ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-18 en date du 28 mars 2022 – Finances : vote des taux d'imposition 2022 Le vote des taux d'imposition de fiscalité directe locale des collectivités territoriales et des établissements publics de coopération intercommunale (EPCI), prévu à l'article 1639 A, doit intervenir avant le 15 avril de chaque année, ou au 30 avril, l'année où intervient le renouvellement des conseils municipaux, départementaux ou régionaux. Elle constitue une des étapes obligatoires du processus de vote du budget primitif. Le vote des taux par une collectivité doit en effet faire l'objet d'une délibération spécifique distincte du vote du budget et ce même si les taux restent inchangés. Cette obligation résulte de l'application de l'article 1636 sexies du code général des impôts. Rappel des taux de fiscalité locale de 2021 : \| Taxes directes locales \| Taux 2021 \| \|------------------------\|-----------\| \| Taxe habitation \| 21,99 % \| \| Taxe foncière sur les propriétés bâties \| 43,42 % (taux communal 21,32 % + taux départemental 22,10 %) \| \| Taxe foncière sur les propriétés non bâties \| 36,16 % \| \| Contribution foncière des entreprises \| 17,08 % \| Monsieur le maire propose, conformément aux échanges qui ont eu lieu lors du débat d'orientation budgétaire, le maintien des taux existants, soit : \| Taxes directes locales \| Taux 2022 \| \|------------------------\|-----------\| \| Taxe habitation \| 21,99 % \| \| Taxe foncière sur les propriétés bâties \| 43,42 % (taux communal 21,32 % + taux départemental 22,10 %) \| \| Taxe foncière sur les propriétés non bâties \| 36,16 % \| \| Contribution foncière des entreprises \| 17,08 % \| Madame Véronique Desceliers-Hue précise que c'est la dernière année pour ceux qui paient encore la taxe d'habitation. Elle ajoute qu'à compter de 2023, les communes pourront reprendre la main sur le taux de cette taxe pour les résidences secondaires. Monsieur le maire indique qu'à sa connaissance cela ne concerne que très peu de biens immobiliers à Argences. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➤ APPROUVE, à l'unanimité, le maintien des taux, ainsi déterminés ; ➤ DONNE POUVOIR, à l'unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-19 en date du 28 mars 2022 - Finances : budget primitif 2022 Compte tenu de l'affectation des résultats proposés, monsieur le maire présente le budget primitif établi comme suit : \| Section de fonctionnement \| \| \|---------------------------\|---------\| \| Dépenses \| 4.258.371,55 € \| \| Recettes \| 4.258.371,55 € \| \| Section d'investissement \| \| \|--------------------------\|---------\| \| Dépenses (dont reports) \| 1.655.962,57 € \| \| Recettes (dont reports) \| 1.655.962,57 € \| LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, APPROUVE, à l’unanimité, le budget primitif ; DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-20 en date du 28 mars 2022 – Sport et culture : vote des subventions aux associations Monsieur le maire propose de procéder au vote des subventions aux associations au titre de l’année 2022. La proposition d’attribution des subventions est la suivante : \| Bénéficiaires \| Montants \| \|----------------------------------------------------\|------------\| \| Culture \| \| \| Club photo "Clin d’œil" \| 500,00 € \| \| Comité de jumelage \| 2 000,00 € \| \| Comité de jumelage - Service Volontaire européen \| 1 000,00 € \| \| FNACA \| 700,00 € \| \| Familles Rurales \| 2 000,00 € \| \| Total \| 6 200,00 € \| \| Solidarité \| \| \| ADMR \| 4 000,00 € \| \| Alcool infos \| 350,00 € \| \| Amicale des donneurs de sang \| 700,00 € \| \| La passerelle en Val ès dunes \| 1 200,00 € \| \| Secours catholique \| 1 000,00 € \| \| Club du 3ème age \| 400,00 € \| \| Total \| 7 650,00 € \| \| Sport \| \| \| APPMMA Le Brochet Caennais \| 700,00 € \| \| Argences Billard club \| 500,00 € \| \| Argences Judo club \| 2 500,00 € \| \| ESA Basket \| 5 500,00 € \| \| ESA Basket - subvention exceptionnelle pour frais personnel (salarié) \| 4 000,00 € \| \| Gym Expression en Val ès dunes \| 1 000,00 € \| \| Gymnastique Volontaire \| 500,00 € \| \| Argences Handball \| 3 500,00 € \| \| Karaté \| 600,00 € \| \| Marche Nordique \| 600,00 € \| \| Les Montes en l’Air \| 500,00 € \| \| Muance Football club \| 10 000,00 €\| \| Muance Football club subvention exceptionnelle pour frais personnel (salarié) \| 8 000,00 € \| \| Tir à l’arc \| 1 200,00 € \| \| Vélo Sport Argencais \| 400,00 € \| \| Vélo Vert de la Muance \| 400,00 € \| \| Zen Bien \| 350,00 € \| \| ESA Pétanque \| 1 000,00 € \| \| Argences tennis club \| 2 500,00 € \| \| Total \| 43 750,00 € \| \| Montant total des subventions \| 57 600,00 € \| Avant que Richard Martin n’ait eu le temps d’introduire le sujet, Lydie Maigret sollicite le retrait de ce point de l’ordre du jour. Elle indique que la commission ne s’est pas réunie et qu’à ce titre, ce point ne doit pas être débattu au présent conseil. Monsieur le maire précise que c’est bien aux commissions thématiques de décider la ventilation et les critères pour ce faire, de la somme globale allouée, elle, en commission des finances. Puis, afin que le débat ne dégénère pas, propose aux élus de reporter cette question et soumet au vote ce report. Il en ressort que 11 élus demandent le report. La majorité souhaite donc que ce point soit validé comme prévu. Richard Martin indique que, pour l’année prochaine, sa commission va commencer à travailler prochainement en vue des subventions de l’année prochaine, afin d’attribuer des montants chiffrés en fonction de critères (nombre d’adhérents, âge des adhérents, trésorerie, participation à la vie communale,…). Par ailleurs, il ajoute que sur les montants proposés aujourd’hui, certaines associations ne relèvent pas de sa délégation, mais que pour l’année prochaine, il conviendra de préciser la répartition. Jacques-Yves Ouin précise que le comité de jumelage n’a pas demandé de subvention et qu’il lui est pourtant alloué une somme. Lydie Maigret trouve cela incohérent et inutile. Thomas Leroy indique qu’il est demandé de faire des économies partout et que de l’argent est dépensé inutilement. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, \| Pour \| 11 \| Contre \| 7 \| Abstention \| 5 \| \|------\|----\|--------\|---\|------------\|---\| - DÉCIDE, à la majorité absolue, l’attribution des subventions ainsi déterminées ; - DONNE POUVOIR à monsieur le maire de signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-21 en date du 28 mars 2022 – Solidarité et ainés : modalités de ramassage des déchets verts 2022 En 2011, la collecte des déchets verts à titre social pour les personnes âgées de 72 ans et plus, ou les titulaires d’une carte d’invalidité, moyennant une participation, est mise en place. Le ramassage a lieu à domicile de façon hebdomadaire pour la tonte et ponctuelle pour les branchages pour une période allant d’avril à fin octobre. La collecte est effectuée par Plaine Emploi. Au vu de la situation budgétaire actuelle de la commune, la commission « solidarité et ainés » a été amenée à s’interroger sur la pérennisation de ce service qui coute plus de 7.500 € par an, déduction faite de la participation des bénéficiaires. La commission propose d’élèver la participation à hauteur de 80 €, de diminuer le nombre de ramassage et d’ouvrir le service aux personnes âgées de 65 ans et plus et aux personnes titulaires d’une carte d’invalidité. Monsieur le maire propose au conseil municipal d’en débattre. Monsieur le maire précise que le nombre de passages devrait diminuer mais que le service sera en parallèle ouvert à davantage de personnes. Il précise que la participation des adhérents au service, bien que largement augmentée, ne couvrira pas la totalité des frais de ce service proposé par la commune, dont le montant ne sera connu qu’une fois le nombre d’adhérents au service identifié. Ces informations orienteront les décisions qui pourront être prises pour le budget suivant. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➢ VALIDE, à l’unanimité moins 1 abstention, la participation d’un montant de 80 € par foyer bénéficiaire au titre de l’année 2022 ; ➢ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-22 en date du 28 mars 2022 – Jeunesse et affaires scolaires : fixation des tarifs des mercredis loisir et vacances Depuis plusieurs années, la commune a délégué, à l’Union Normande des Centres Maritimes et Touristiques (UNCMT), l’organisation et l’animation de l’accueil collectif de mineurs, lors des vacances scolaires et des mercredis en période scolaire. Ainsi, l’UNCMT assure l’ensemble des responsabilités relatives à l’organisation humaine et matérielle de cette mission. Les locaux nécessaires aux activités sont mis à disposition gracieusement par la commune d’Argences. En contrepartie de cette prise en charge, la commune verse une participation par enfant à l’UNCMT pour les mercredis loisir (journée entière ou ½ journée) ainsi qu’une subvention de fonctionnement et une aide pour les sorties éducatives pour les vacances scolaires (montants 2021, respectivement 1.650,00 € et 1.700,00 €). En outre, la commune d’Argences est co-signataire de la convention territoriale globale (CTG), avec la caisse d’allocations familiales du Calvados. A ce titre, l’UNCMT perçoit directement la prestation correspondante, que la commune percevait auparavant. Ce montant est ensuite restitué à la commune. Par ailleurs, dans le cadre de sa politique en faveur des familles, la commune d’Argences participe au financement d’un séjour par an pour chaque enfant argencais, à hauteur de 25 euros, pour un séjour d’une semaine ou 50 euros, pour un séjour de deux semaines consécutives. Jusqu’à maintenant, ces sommes sont déduites de la facturation réalisée par l’UNCMT auprès des familles et font l’objet d’une facturation par l’UNCMT auprès de la commune. L’UNCMT sollicite la commune depuis plusieurs mois afin d’obtenir une augmentation de la participation de la commune en contrepartie de la prise en charge des activités rappelées précédemment et souhaite que la signature de la convention pour l’année 2021-2022 (du 1er septembre 2021 au 31 août 2022), fixant les engagements réciproques des deux protagonistes, soit signée, même tardivement. Monsieur le maire précise que de nombreux échanges ont eu lieu entre l’UNCMT et les services de la commune et, que malgré les sollicitations, il n’a pas été possible d’obtenir les informations demandées. Thomas Leroy indique que dans le cas où le conseil prendrait la décision de ne pas augmenter les participations au fonctionnement du service, cela aboutira probablement à une dénonciation de la convention. Franck Cendrier demande à quel délai cette dénonciation a un risque d’arriver. Monsieur le maire répond que compte tenu du fait que la convention d’objectifs et de moyens 2021-2022 n’a pas été signée, du fait justement de ce litige sur le montant des participations de la commune, cette date n’est pas connue. La date prévue à la convention est au 31 août 2022. Franck Cendrier demande, si toutefois, cela arrivait avant, comment il y sera remédié. Monsieur le maire indique qu’il faudrait bien s’en accommoder. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, - REFUSE, à l’unanimité, l’augmentation de la participation communale pour les mercredis loisir, au titre de l’année 2021-2022, - VALIDE, à l’unanimité, le maintien de la participation communale pour les mercredis loisir, au titre de l’année 2021-2022, aux montants tels qu’issus de la délibération du 25 février 2019, - VALIDE, à l’unanimité, le maintien de la subvention de fonctionnement et de l’aide pour les sorties éducatives, aux montants respectifs de 1.650,00 € et 1.700,00 €, au titre de l’année 2021-2022, à la condition que ces sommes soient exclusivement et en totalité au bénéfice du centre d’Argences, - CONDITIONNE, à l’unanimité, le versement de ces sommes au maintien des tarifs de l’année 2020-2021, aux familles ; - AUTORISE, à l’unanimité, monsieur le maire à signer ladite convention, sous les réserves précédentes ; - DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Monsieur le Maire présente le projet de convention constitutive du groupement de commande pour les travaux de voirie de l’exercice 2022. Ces travaux concernent le giratoire de la mairie et l’impasse de la ZA en tranche ferme et la rue du marais, en tranche optionnelle 1 et seront inscrits au budget primitif 2022 pour un montant de 14 950 € HT, soit 17 940 € TTC. Vu le Code de la Commande Publique et notamment ses articles L. 2113-6 et L. 2113-7 relatifs aux groupements de commandes, Vu la nécessité de réaliser les travaux de réfection du giratoire de la mairie et de l’impasse de la zone artisanale, en tranche ferme, ainsi que de la rue du Marais, en tranche conditionnelle, à Argences, Vu les compétences de la Communauté de Communes Val ès dunes en matière de réfection de voies classées communales, Vu l’intérêt de coordonner et de grouper pour cette opération les commandes des acheteurs publics concernés, afin d’avoir une même entreprise pour les travaux de compétences communale et communautaire, Vu la délibération de la Communauté de Communes du Val ès dunes en date du 17 février 2022, LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➢ APPROUVE, à l’unanimité, la conclusion de la convention de groupement de commande pour les travaux de voirie du giratoire de la mairie ; Les estimations prévisionnelles TTC des participations de la CDC et de la commune s’établissent comme suit : - Val ès dunes : 20 970,00 € TTC - Commune : 17 940,00 € TTC - Total : 38 910,00 € TTC ➢ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-24 en date du 28 mars 2022 – Administration générale et personnel : avenant au contrat d’assurance statutaire Le décret n°2021-176 en date du 17 février 2021 modifie les modalités de calcul du capital décès versé aux ayants droit de l’agent public décédé entre le 1er janvier 2021 et le 31 décembre 2021. Il prévoit que le montant du capital ne soit plus forfaitaire mais déterminé par la rémunération perçue par l’agent avant son décès. Le montant du capital décès est ainsi égal à la dernière rémunération annuelle d’activité du fonctionnaire, indemnités accessoires comprises. Par décret n°2021-1860 en date du 27 décembre 2021, l’application de cette mesure n’est plus limitée dans le temps. Dans la poursuite de l’adoption de ces dispositions légales, l’assureur statutaire de la commune sollicite la signature d’un avenant afin de prendre en compte cette évolution. Avant le 1er janvier 2021, l’assureur remboursait à la commune le montant forfaitaire du capital décès que la commune pouvait être amenée à verser aux ayants droits d’un agent décédé. Deux propositions sont faites par son assureur à la commune, à savoir : o De s’assurer pour remboursement intégral du capital décès versé par la commune, en ajoutant 0,11% à la cotisation 2022 (qui passerait alors à 7,61 %.), et ce jusqu’à la date d’effet du contrat, pour les décès intervenus à compter du 1er janvier 2022 ; Cela représente un montant d’environ 708 € pour l’année 2022. De maintenir la garantie fixée dans le contrat initial, à savoir une indemnisation selon le montant forfaitaire, en application avant le 17 février 2021, soit un montant de 13.900 €. Dans pareil cas, la commune serait redevable du delta entre 13.900 € et le montant de la dernière rémunération brute annuelle de l’agent. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➤ REFUSE, à l’unanimité, la signature de l’avenant proposé ; ➤ VALIDE, à l’unanimité, le maintien des clauses précédemment applicables ; ➤ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Délibération 2022-25 en date du 28 mars 2022 – Urbanisme : avenir du Moulin de la Porte Pour faire suite aux nombreuses réunions à ce sujet, ainsi qu’aux échanges entre les membres du conseil municipal et Maître Bompain-Chatelard, monsieur le maire propose aux élus d’adopter une position de principe sur l’avenir du moulin de la Porte. Monsieur le maire rapporte qu’il a récemment rencontré le nouveau président de l’association du Moulin et que celui-ci avait une attitude très constructive et comprend que la commune puisse avoir des projets sur ce bâtiment. Au sujet de ce rendez-vous Cédric Le Bras indique que trois ouvertures sont prévues cette année (avril, juin et septembre). Mais que toutefois, il est difficile pour l’association de se projeter, afin de faire vivre l’association en attendant la nouvelle affectation du bâtiment. Il indique d’ailleurs qu’il convient d’être vigilant. En effet, si toutefois, le projet ne se faisait pas, la commune continuerait d’avoir besoin de l’association. Richard Martin indique que le bail emphytéotique administratif semble la formule la plus intéressante pour la commune, non pas nécessairement pécuniairement mais en ce qu’il permet des clauses plus contraignantes. Thomas Leroy s’étonne car le calendrier ne semble plus en adéquation avec l’empressement initial des preneurs potentiels. Il indique que de son point de vue, il faudra un cahier des charges costaud. Philippe Ouvrard indique que le projet nécessite deux délais différents, une première validation de principe, afin de leur permettre de se projeter, puis un travail de fond afin de trouver un équilibre entre les impératifs de chacun. Collectivement, il ressort également des échanges que la question de l’accès du Moulin aux Argençais est primordiale ainsi qu’une demande de faire un appel à candidature, afin de garantir une meilleure transparence. Monsieur le maire indique que le cahier des charges, ainsi que l’ensemble des conditions envisagées seront vues en commission urbanisme. LE CONSEIL, APRÈS EN AVOIR DÉLIBÉRÉ, ➤ VALIDE, à l’unanimité, la mise en place d’un bail emphytéotique administratif sur le Moulin de la Porte, en vue de son exploitation par un meunier ; ➤ EMET, à l’unanimité, le souhait qu’un appel à projet soit diffusé, avant la conclusion de ce bail emphytéotique ; ➤ DONNE POUVOIR, à l’unanimité, à monsieur le maire pour signer les documents correspondants et plus généralement pour prendre toutes les mesures nécessaires à la bonne exécution de la présente délibération. Questions diverses - Analyse des besoins sociaux Brigitte Fiquet-Assirati indique que le questionnaire est accessible sur le site internet de la commune et invite l'ensemble des élus à y répondre. - Collecte en faveur de l'Ukraine Brigitte Fiquet-Assirati indique qu'une collecte en faveur de l'Ukraine est actuellement envisagée, probablement avec une association de Mathieu, qui est la seule à maintenir à ce jour les envois matériels. Marie-Françoise Isabel demande dans quel délai cette collecte est envisagée et indique qu'il serait souhaitable de l'annoncer dans le flash info. Brigitte Fiquet-Assirati souhaite que cela ait lieu le plus vite possible et indique à l'ensemble des élus qu'elle est à leur disposition pour en parler s'ils ont des idées, suggestions. - Questionnaire services communaux Monsieur le maire indique qu'un questionnaire sur les services communaux sera diffusé avec le prochain flash info. - Bulletin municipal Marie-Françoise Isabel précise que le bulletin sera distribué dans la semaine et remercie la commission communication pour l'élaboration de celui-ci. Séance levée à 22 heures 30. La secrétaire de séance Martine BUTEUX Le maire Dominique DELIVET	e588dc0a-03a1-4de9-88df-a573c822b173	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	28,007
Verslag over de economische conjunctuur in de distributie Mei 2020 FOD Economie, K.M.O., Middenstand en Energie Vooruitgangstraat 50 – 1210 Brussel Ondernemingsnr.: 0314.595.348 📞 0800 120 33 (gratis nummer) 🔗 FODEconomie 🐦 @fodeconomie 🔗 linkedin.com/company/fod-economie (tweetalige pagina) 🔗 instagram.com/fodeconomie 🔗 youtube.com/user/FODEconomie 🌐 economie.fgov.be Verantwoordelijke uitgever: Regis Massant Voorzitter a.i. van het Directiecomité Vooruitgangstraat 50 – 1210 Brussel Internetversie 201-20 Voorwoord In het kader van een nauwere samenwerking tussen de Centrale Raad voor het Bedrijfsleven (CRB) en de FOD Economie werd een gemeenschappelijk project op stapel gezet rond het uitvoeren van sectorale conjunctuuranalyses. De FOD Economie zet, in samenwerking met de Centrale Raad voor het Bedrijfsleven, onder meer zijn expertise in om een uitgebreide conjunctuurstudie te maken van diverse sectoren, zoals de distributie, de voeding, de chemie en de textiel. Het huidige rapport “Economische conjunctuur in de distributie – mei 2020” werd samengesteld door het team van de Algemene Directie Economische Analyses en Internationale Economie van de FOD Economie (Chantal Binotto, Arno Noens, David Restiaux, Richard Saka Sapu, Kris Van den Berghe en Vincent Vanesse). Het werd nauwgezet nagelezen door het stuurcomité (Emmanuel De Béthune, Lieselot Smet en Peter Van Herreweghe). Het vorige conjunctuurverslag over de ontwikkelingen in die sectoren dateert van mei 2019 en kunt u raadplegen op de website van de FOD Economie: “Verslag over de economische conjunctuur in de distributie - mei 2019”. De positieve ervaringen van die samenwerking en krachtenbundeling bieden talloze perspectieven voor een samenwerking tussen de FOD Economie en de CRB voor andere projecten en studies. De twee directies hebben overigens een protocolakkoord gesloten om dat soort samenwerking structureel in de twee instellingen te verankeren en zij staan positief tegenover een verdere uitbreiding van die samenwerking in het kader van de sectorale conjunctuuranalyses van de bijzondere adviescommissies van de CRB. De studie werd afgesloten op 29 mei 2020. Inhoud Voorwoord ......................................................................................................................... 3 Executive Summary ........................................................................................................... 8 1. Algemene context ........................................................................................................... 11 1.1. Europese economie ............................................................................................... 11 1.2. Rest van de wereld ............................................................................................... 11 1.3. België .................................................................................................................. 12 1.4. Uitdagingen en opportuniteiten .......................................................................... 14 2. Conijunctuur in de handel ............................................................................................ 17 2.1. Conijunctuur ........................................................................................................ 17 2.2. Omzet volgens de btw-gegevens ....................................................................... 19 2.3. Investeringen volgens de btw-gegevens ............................................................. 23 2.4. Tewerkstelling ..................................................................................................... 26 2.5. Tijdelijke werkloosheid ....................................................................................... 30 2.6. Ondernemerschap ............................................................................................... 30 2.6.1. Oprichtingen, schrappingen en btw-inschrijvingen van ondernemingen .... 32 2.6.2. Faillissementen en verloren arbeidsplaatsen ten gevolge van de faillissementen .................................................................................................................. 41 2.6.3. Uitvalpercentage .......................................................................................... 45 3. Overige indicatoren ...................................................................................................... 47 3.1. De Statbel-enquête bij de detailhandel (G47) .................................................. 47 3.1.1. Omzet in diverse takken van de detailhandel ........................................... 48 3.1.2. Sector voeding, dranken en genotmiddelen .............................................. 48 3.1.3. Sector textiel, kleding en schoeisel ............................................................ 48 3.1.4. Consumentenartikelen ............................................................................... 48 3.1.5. Motorbrandstoffen ..................................................................................... 49 3.1.6. Diverse producten ...................................................................................... 49 3.2. Registratie van de verkoop van nieuwe en tweedehands personenwagens ........ 50 3.3. Consumptieprijsontwikkeling in de detailhandel .............................................. 51 3.3.1. Consumptieprijsontwikkeling voor levensmiddelen vergeleken met de buurlanden .................................................................................................................. 52 3.3.2. Consumptieprijsontwikkeling voor niet-energetische goederen en diensten vergeleken met de buurlanden .................................................................................. 53 3.4. E-commerce ......................................................................................................... 55 3.4.1. Online aankopen door Belgische consumenten vergeleken met de buurlanden .................................................................................................................. 55 3.4.2. Online verkopen bij Belgische ondernemingen vergeleken met de buurlanden .................................................................................................................. 58 3.4.3. Online b2b-verkopen van Belgische ondernemingen vergeleken met de buurlanden .................................................................................................................. 60 3.4.4. Online b2c-verkopen van Belgische ondernemingen vergeleken met de buurlanden .................................................................................................................. 62 3.4.5. Onlineverkopen van Belgische ondernemingen per verkoopsregio (nationaal-Europees-rest wereld) vergeleken met de buurlanden .................................................. 64 3.4.6. Omzet uit e-commerce ........................................................................................................... 65 3.4.7. Obstakels die individuen ondervonden bij online aankopen op basis van arbeidssituatie in 2019 .................................................................................................................. 66 3.4.8. De impact van de tarieven van b-post op de ontwikkeling van e-commerce in België naar de buurlanden ............................................................................................................. 67 3.4.9. De impact van de coronacrisis op e-commerce .................................................................... 68 4. Bijlagen ........................................................................................................................................... 69 Lijst van grafieken Grafiek 2-1. Conjunctuurcurve en gemiddeld peil in de algemene economie en in de handel (01.2008-05.2020) ................................................................. 17 Grafiek 2-2. Conjunctuurcurves in courante consumptiegoederen (01.2015-05.2020) ............... 18 Grafiek 2-3. Conjunctuurcurves in niet-courante consumptiegoederen (01.2015-05.2020) ....... 19 Grafiek 2-4. Omzet in de handel ......................................................................................... 20 Grafiek 2-5. Investeringen in de handel .............................................................................. 23 Grafiek 2-6. Aantal arbeidsplaatsen in de handel (G45-G47) ............................................. 27 Grafiek 2-7. Aantal arbeidsplaatsen in de subsectoren van de G47 ................................. 29 Grafiek 2-8. Tijdelijke werkloosheid in de handel .............................................................. 30 Grafiek 2-9. Oprichtingen en schrappingen van ondernemingen in de subsectoren van de G47 31 Grafiek 2-10. Oprichtingen en schrappingen van ondernemingen in sector G45 .................. 39 Grafiek 2-11. Oprichtingen en schrappingen van ondernemingen in sector G46 .................. 40 Grafiek 2-12. Oprichtingen en schrappingen van ondernemingen in sector G47 .................. 41 Grafiek 2-13. Faillissementen en verloren arbeidsplaatsen in sector G45 ............................ 42 Grafiek 2-14. Faillissementen en verloren arbeidsplaatsen in sector G46 ............................ 43 Grafiek 2-15. Faillissementen en verloren arbeidsplaatsen in sector G47 ............................ 44 Grafiek 2-16. Faillissementen en verloren arbeidsplaatsen in de subsectoren van de G47 ...... 45 Grafiek 3-1. Omzet van de detailhandel tegen werkelijke en tegen vaste prijzen .................. 47 Grafiek 3-2. Omzet in werkelijke prijzen en in vaste prijzen in diverse takken van de detailhandel ......................................................................................................................... 48 Grafiek 3-3. Omzet in werkelijke prijzen et in vaste prijzen in de motorbrandstoffen en diverse producten ......................................................................................................................... 49 Grafiek 3-4. Inschrijvingen nieuwe en tweedehands personenwagens (2015-2019) ............... 50 Grafiek 3-5. Evolutie inschrijvingen nieuwe personenwagens op basis van brandstof (2015-2019) ........................................................................................................................................ 51 Grafiek 3-6. Online aankopen door Belgische consumenten in 2019 vergeleken met de buurlanden ........................................................................................................................................ 55 Grafiek 3-7. Online aankopen Belgische consumenten in het afgelopen jaar vergeleken met de buurlanden (2015-2019) ........................................................................................................................................ 56 Grafiek 3-8. Online aankoop van goederen en diensten die afkomstig zijn van andere Europese landen (2008-2019) ........................................................................................................ 57 Grafiek 3-9. Online verkopen bij Belgische kmo’s vergeleken met de buurlanden (2015-2019). 58 Grafiek 3-10. Online verkopen bij Belgische grote ondernemingen vergeleken met de buurlanden (2015-2019) ........................................................................................................................................ 59 Grafiek 3-11. Online b2b-verkopen van Belgische kmo’s vergeleken met de buurlanden (2015-2019) ........................................................................................................................................ 60 Grafiek 3-12. Online b2b-verkopen van Belgische grote ondernemingen vergeleken met de buurlanden (2015-2019) ........................................................................................................................................ 61 Grafiek 3-13. Online b2c-verkopen van Belgische kmo’s vergeleken met de buurlanden (2015-2019) ........................................................................................................................................ 62 Grafiek 3-14. Online b2c-verkopen van Belgische grote ondernemingen vergeleken met de buurlanden (2015-2019) ........................................................................................................................................ 63 Grafiek 3-15. Onlineverkopen van Belgische kmo’s per verkoopsregio (nationaal-Europees-rest wereld) vergeleken met de buurlanden ................................................................. 64 Grafiek 3-16. Onlineverkopen van Belgische grote ondernemingen per verkoopsregio (nationaal-Europees-rest van de wereld) vergeleken met de buurlanden ........................................... 65 Grafiek 3-17. Totale verkoop van ondernemingen langs elektronische weg (2003-2019) ............ 65 Grafiek 3-18. Totale verkoop langs elektronische weg door kmo’s (10-249 tewerkgestelden (2003-2019) .............................................................................................................................................. 66 Grafiek 3-19. Individueu die geen problemen ondervonden bij aankoop/bestellingen online voor privégebruik, op basis van arbeidssituatie .................................................................................. 66 Grafiek 3-20. Detailhandel via postorderbedrijven of via internet vergeleken met textiel, kleding, schoeisel en lederwaren van 2015 tot april 2020 ............................................................................. 68 Lijst van tabellen Tabel 1-1. Groeivooruitzichten van het Internationaal Monetair Fonds, de NBB en het Federaal Planbureau ........................................................................................................................................... 13 Tabel 2-1. Totaal van de omzet in de handel .................................................................................. 20 Tabel 2-2. Totale investeringen in de handel .............................................................................. 24 Tabel 2-3. Aantal arbeidsplaatsen in de handel (G45-G47) ....................................................... 27 Tabel 2-4. Aantal btw-plichtigen volgens grootte van ondernemingen in de handel (G45-G47). 33 Tabel 2-5. Aantal oprichtingen volgens grootte van ondernemingen in de handel (G45-G47) .... 35 Tabel 2-6. Aantal schrappingen volgens grootte van ondernemingen in de handel (G45-G47) ... 37 Tabel 2-7. Demografie van de ondernemingen in de handel (G45-G47) ..................................... 38 Tabel 2-8. Faillissementen en verloren arbeidsplaatsen ............................................................... 41 Tabel 2-9. Uitvalpercentage ........................................................................................................... 46 Tabel 3-1. Inflatie in 2019 voor levensmiddelen vergeleken met de buurlanden ....................... 52 Tabel 3-2. Inflatie in 2019 voor niet-energetische industriële goederen en diensten vergeleken met de buurlanden ........................................................................................................... 53 Tabel 4-1. NACE-nomenclatuur in de distributiesector ................................................................ 69 Tabel 4-2. Omzet volgens btw-gegevens ..................................................................................... 73 Tabel 4-3. Evolutie van de omzet volgens btw-gegevens ............................................................. 74 Tabel 4-4. Investeringen volgens btw-gegevens ......................................................................... 75 Tabel 4-5. Evolutie van de investeringen volgens btw-gegevens ............................................... 76 Executive Summary Algemene context De wereld economie is in 2019 met 2,9 % gegroeid. Verwacht wordt echter dat ze in 2020 met 5,8 % daalt voordat ze weer opleeft. De daling van de wereldwijde activiteit in 2020 zou sterker zijn dan tijdens de economische en financiële crisis van 2008-2009. Het IMF voorspelt een herstel vanaf de tweede helft van 2020 naarmate de mondiale activiteit normaliseert, dankzij de versoepeling van de inperkingsmaatregelen enerzijds en de overheidssteun anderzijds. De conjuncturele situatie in België was vrij gunstig in 2019, maar de laatste prognoses laten zien dat de economische activiteit in België in 2020 met 10,6 % zou kunnen krimpen, gevolgd door een verwachte opleving van 8,2 % in 2021. Dat (gedeeltelijk) herstel zou mogelijk worden gemaakt door het potentieel van het productieapparaat te vervullen en door de steun van de particuliere consumptie. Conjunctuur In 2018 en 2019 was het ondernemersvertrouwen in de handelssector relatief stabiel. In de tweede helft van 2019 is het vertrouwen echter licht verslechterd. Als gevolg van de gezondheidscrisis tonen de gegevens voor 2020 een verdere verzwakking van het vertrouwen in maart 2020, voordat het in april scherp daalde tot een niveau dat nog nooit eerder was bereikt, zelfs niet tijdens de economische en financiële crisis van 2008-2009. Omzet In 2019 bedroeg de omzet van de drie sectoren van de handel (G45-G47) samen 612 miljard euro, een stijging met 1,1 % ten opzichte van het jaar ervoor, tegenover een toename met 3,3 % in 2018. De groei van de omzet in de sector G45 "handel in en reparatie van auto's en motorfietsen" versnelde in 2019, van een stijging met 2,5 % in 2018 naar een stijging van 5,9 % in 2019, goed voor in totaal 129,8 miljard euro. De sector G46 "groothandel, met uitzondering van auto's en motorfietsen" (gewoonlijk genoemd "groothandel") kromp met 0,7 % in 2019, na een groei van 4,1 % in 2018. De jaarlijkse groei van de omzet van de sector G47 "detailhandel, met uitzondering van auto's en motorfietsen" (gewoonlijk genoemd "detailhandel"), kende een nieuwe stijging in 2019 (+2,2 %), iets hoger dan die in 2018 (+1,2 %), hetgeen de verkoop op een totaal bedrag van 102,2 miljard euro bracht. De omzet van de dominante subsector, 47.1 "detailhandel in niet-gespecialiseerde winkels", steeg met 1,6 % in 2019. Categorie 47.11 "detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen", bestaande uit superettes en supermarkten, is de grootste categorie van deze subsector en zag haar omzet toenemen met 1,5 % in 2019. Subsector 47.2 "detailhandel in voedings- en genotmiddelen in gespecialiseerde winkels" kende een lichte daling van zijn verkoop met 0,6 % in 2019. In 2019 was de omzetgroei van die subsector minder dynamisch dan die van de detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen (47.11). Dat suggerereert een lichte winst van het marktaandeel van de grote warenhuisketens en superettes ten opzichte van de gespecialiseerde winkels in 2019. Die trend begon in 2012 en werd enkel onderbroken in 2018. De categorie 47.91 "verkoop op afstand" blijft sterke ontwikkelingen in de omzet vertonen. Met een stijging van 13,4 % in 2019 bedraagt de sinds 2015 gemeten groei 112,9 %. Investeringen In 2019 stegen de investeringen in de handel als geheel (G45-G47) met 10,2 % ten opzichte van het jaar ervoor, en bereikten ze een totaal bedrag van 6,8 miljard euro. Sinds 2015 namen de investeringen toe met 25,8 % in de handel als geheel. Tussen 2018 en 2019 stegen de investeringen in alle sectoren van de handel. Namelijk met 12,3 % in de verkoop en de reparatie van auto’s (G45), met 16 % in de groothandel (G46) en met 3,7 % in de detailhandel (G47). Tewerkstelling Het aantal arbeidsplaatsen in de hele handelssector (G45-G47) steeg met 2,6 % in 2018 ten opzichte van 2014, van 489.591 in 2014 naar 502.166 in 2018. Die stijgende trend hield aan tijdens de eerste 9 maanden van 2019, waarbij de tewerkstelling met 0,8 % groeide ten opzichte van dezelfde periode van 2018. In sector G45 “handel in en reparatie van motorvoertuigen en motorfietsen” ziet men in 2018 een consolidatie van de aangroei van de tewerkstelling die was ingezet in 2016, na verschillende jaren van daling daarvoor. De tewerkstelling groeide hier met 2,1 % ten opzichte van 2017 naar 58.783 jobs. De stijging hield aan in de loop van de eerste 9 maanden van 2019, waarbij de tewerkstelling in deze sector groeide met 1,7 % ten opzichte van dezelfde periode van 2018. Zoals in sector G45 lijkt 2018 ook een jaar van consolidatie in termen van groei van de tewerkstelling in sector G46 “groothandel, met uitzondering van motorvoertuigen en motorfietsen”. Zo nam in 2018 de tewerkstelling toe met 0,4 % ten opzichte van 2017, van 184.888 naar 185.703 arbeidsplaatsen. Die verbetering zette zich door tijdens de eerste 9 maanden van 2019, met een toename met 0,5 % ten opzichte van dezelfde periode van 2018. In sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen”, hield de in 2014 ingezette stijging van de tewerkstelling aan in 2018, met een toename van 0,6 % vergeleken met het jaar ervoor, van 256.220 arbeidsplaatsen in 2017 naar 257.680 arbeidsplaatsen in 2018. Die stijging hield aan in de eerste 9 maanden van 2019; de sector telde 2.229 nieuwe jobs, dat zijn er 0,9 % meer dan in dezelfde periode van 2018. Tijdelijke werkloosheid Het aantal voltijds equivalenten (vte) dat een beroep deed op de regeling van tijdelijke werkloosheid daalde in de handelssector (G45-G47) in 2019 ten opzichte van 2018, en wel naar het laagste peil sinds 2013. Gemiddeld daalde het aantal vte dat gebruikmaakte van de regeling van tijdelijke werkloosheid met 1.841 personen tussen 2018 in 2019 (-12,4 %). In het eerste kwartaal van 2020 (slechts twee maanden beschikbaar, dus voor de maatregelen die de COVID-19-crisis bestrijden van kracht werden) daalde het aantal tijdelijk werklozen gemiddeld met 392 vergeleken met het jaar ervoor (9,0 %), en wel naar 3.977 vte, het laagste aantal voor de periode onder beschouwing. Demografie van de ondernemingen In 2018 telde de hele handelssector (G45-G47) 179.363 btw-plichtige ondernemingen, dat zijn er 743 meer dan in 2017 (+0,4 %). Het aantal btw-plichtige ondernemingen bestaat grotendeels uit kmo’s met minder dan 5 werknemers (90,7 %). De inschrijvingen zijn voor 53,5 % toe te schrijven aan sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” en voor 32,2 % aan sector G46 “groothandel, met uitzondering van motorvoertuigen en motorfietsen”. In 2018 kenden de oprichtingen van ondernemingen in de hele handelssector (G45-G47) een daling met 0,6 % ten opzichte van 2017, met 94 minder opgerichte ondernemingen dan in 2017. Die nieuwe oprichtingen betroffen voornamelijk kmo’s, waarvan er 97,9 % minder dan 5 werknemers tewerkstellen. Die oprichtingen zijn voor 58,5 % te vinden in sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” en voor 25,2 % in sector G46 “groothandel, met uitzondering van motorvoertuigen en motorfietsen”. De schrappingen van ondernemingen evolueerden in 2018 in de hele handelssector (G45-G47) ongunstig ten opzichte van 2017. Ze vertonen een stijging met 847 (van 12.318 geschrapt ondernemingen in 2017 naar 13.165 in 2018). Die schrappingen vindt men voor 99,9 % onder de kmo’s met minder dan 50 werknemers waarvan de meeste minder dan 5 werknemers tewerkstellen (13.051 geschrapt ondernemingen met minder dan 5 werknemers op 13.155 met minder dan 50 werknemers). Ze zijn voor 57,9 % voor rekening van sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” en voor 30,5 % van sector G46 “groothandel, met uitzondering van motorvoertuigen en motorfietsen”. In 2018 was de hele handelssector (G45-G47) netto oprichter. Er werden 14.602 ondernemingen opgericht tegenover 13.165 schrappingen, dat geeft een netto saldo van 1.437 ondernemingen. Enkel de G45 “handel in en reparatie van motorvoertuigen en motorfietsen” en de G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” droegen bij tot dit positieve netto saldo. Faillissementen en ermee samenhangende verloren arbeidsplaatsen In 2019 kende de hele handelssector (G45-G47) een ongunstige evolutie in termen van faillissementen. Die namen toe met 3,6 % ten opzichte van 2018 (van 2.385 naar 2.470 faillissementen van ondernemingen). Sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” verklaart voor 58,2 % de faillissementen die genoteerd werden in de hele handel (G45-G47) en kende een stijging met 4,7 % van dit aantal in 2019, van 1.374 naar 1.438 faillissementen. Voor de periode 2015-2019 valt 2017 op als een recordjaar qua faillissementen (2.536 faillissementen) in de hele handelssector (G45-G47). Het aantal verloren arbeidsplaatsen als gevolg van die faillissementen in de hele handelssector (G45-G47), kende een minder gunstige evolutie in 2019, met een stijging van 7,3 % ten opzichte van het jaar ervoor (van 3.225 naar 3.461 verloren arbeidsplaatsen). Sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen”, goed voor 65,3 % van de verloren arbeidsplaatsen van de hele handel, kende een stijging vergeleken met het jaar ervoor en noteerde 2.260 verloren arbeidsplaatsen in 2019. Voor de periode 2015-2019 blijft 2016 een recordjaar voor sector G47 in termen van verloren arbeidsplaatsen ten gevolge van de faillissementen (met 2.878 verloren arbeidsplaatsen). E-commerce Het aantal onlinekopers blijft toenemen. Terwijl in 2015 amper 55 % van de Belgische bevolking online aankopen deed, was dit in 2019 reeds toegenomen tot 66 %. Ten opzichte van de buurlanden zijn de Belgische online aankopen toch nog steeds laag. Nederland kende in 2019 het hoogst percentage onlinekopers met 81 %, gevolgd door Duitsland met 79 % en Frankrijk met 70 %, terwijl het EU-gemiddelde 63 % bedroeg. Het percentage van de Belgische bevolking dat nog nooit online winkelde of langer dan 1 jaar geleden online winkelde bedroeg 25 % voor België, wat even hoog is als het Europees gemiddelde (25 %). Het gedeelte van de Belgische bevolking dat nog nooit online winkelde draagt 18 % wat iets lager is dan het Europees gemiddelde (20 %). De vaststelling dat een belangrijk deel van de Belgische bevolking nog nooit online iets kocht blijft gelden. Voor Nederland bedraagt dat percentage slechts 8 %, voor Duitsland 10 % en voor Frankrijk 17 %. In 2019 winkelden 43,2 % van de personen die in België gevestigd zijn online bij verkopers uit andere EU-landen. Dat cijfer neemt dus nog verder toe in vergelijking met 2018, toen dit 38,8 % bedroeg. Als er een vergelijking gemaakt wordt met onze buurlanden kan worden vastgesteld dat er zowel voor Nederland (32,7 %) als Frankrijk (24,8 %) een dalende trend waarneembaar is. In Duitsland winkelden in 2019 iets meer dan 21 % van de personen online bij verkopers uit andere EU-landen. Het gemiddelde voor de Europese Unie bedraagt in 2019 22,1 %, wat meer dan 21 procentpunt lager is dan in België. De onlineverkoop bij Belgische kmo’s evolueert positief en is hoger dan in de buurlanden. Terwijl in 2015 nog maar 24 % van de Belgische kmo’s online verkochten, was dat reeds toegenomen tot 29 % in 2019 wat veel hoger is dan het Europees gemiddelde dat 18 % bedroeg in 2019. Dat percentage bedroeg 21 % voor Nederland, 17 % voor Duitsland en 15 % voor Frankrijk in 2019. De onlineverkoop bij grote ondernemingen in België was reeds in 2015 uitgesproken met 51 % van de Belgische grote ondernemingen die online verkochten en is dit sindsdien enkel toegenomen tot een percentage van 58 % in 2019. In Frankrijk zijn er voor 2019 45 % van de grote ondernemingen online actief, gevolgd door Duitsland met 36 % en Nederland met 32 %. 1. Algemene context 1.1. Europese economie Vooruitzichten Tegen een nog onzekere internationale achtergrond als gevolg van de wereldwijde pandemie van het coronavirus “COVID-19” zijn prognoses van voor april 2020 niet langer relevant. De economische impact van de coronacrisis in de wereld is moeilijk kwantificeerbaar en hangt af van verschillende zaken: enerzijds de duur van de indijkfase na de diverse maatregelen die in de verschillende landen door de regeringen getroffen werden om de verspreiding van het virus te vertragen, en anderzijds de dynamiek van het herstel. Dat laatste is van doorslaggevend belang voor heel wat bedrijven. De antwoorden die geboden worden door de lidstaten en de centrale bank zijn beslissend. Er is ongemeen hoge nood aan liquiditeiten en aan steunmaatregelen om een groot aantal faillissementen en een groot banenverlies te vermijden. Volgens de vooruitzichten van april van het Internationaal Monetair Fonds (IMF)$^1$ wordt de eurozone zeer hard getroffen door de crisis. Zo zou die na een groei van 1,2 % in 2019 een daling van haar bbp kennen van 7,5 % in 2020, om dan terug een stijging te zien in 2021 (+4,7 %). De Europese Commissie gaat nog verder in haar groeivooruitzichten van mei 2020$^2$: ze verwacht een economische recessie van zowat 7,7 % voor 2020, alvorens een herstel te kennen in 2021 (+6,3 %). Voor de Europese Unie (zonder Verenigd Koninkrijk) is de beweging uiteraard gelijklopend. Na een stijging van het bbp met 1,5 % in 2019 zou er een daling met 7,4 % komen in 2020, waarna een groei met 6,1 % zou volgen in 2021. Verschillende hypothese staven overigens de vooruitzichten van de Europese Commissie. Ten eerste worden de maatregelen geleidelijk versoepeld. Zodra dat gebeurd is, moet de pandemie onder controle blijven. Tot slot moeten de ongekende monetaire en fiscale maatregelen van de lidstaten en van de Europese Unie voldoende doeltreffend zijn om de onmiddellijke economische impact van de coronacrisis op te vangen en de mogelijke schade op lange termijn op de economische bedrijvigheid te beperken. 1.2. Rest van de wereld Vooruitzichten Volgens het IMF$^3$, na een groei van 2,9 % in 2019, krimpt de wereldconomie als gevolg van de pandemie in 2020 naar verwachting met 3 % en in 2021 weer aantrekken tot 5,8 %. De daling van de wereldwijde activiteit zou sterker zijn dan tijdens de economische en financiële crisis van 2008 - 2009. Het IMF verwacht een herstel vanaf de tweede helft van 2020 naarmate de mondiale activiteit normaliseert, dankzij de versoepeling van de beheersingsmaatregelen en overheidssteun. Er zijn echter veel onzekerheden, waarvan getuige volgend excerpt: "De economische gevolgen zijn afhankelijk van factoren waarvan de interactie moeilijk te voorspellen is, waaronder de ontwikkeling van de pandemie, de intensiteit en de doeltreffendheid van de inperkingismaatregelen, de omvang van de verstoringen van het aanbod, de gevolgen van de dramatische verscherping van de mondiale financiële voorwaarden, verschuivingen in de traditionele uitgavenpatronen, veranderingen in het gedrag (bijvoorbeeld het vermijden van winkelcentra en het openbaar vervoer), effecten op het vertrouwen, en de volatiliteit van de grondstoffenprijzen. Veel landen worden geconfronteerd met een crisis op verschillende niveaus: gezondheidsschokken, interne economische verstoringen, een dalende buitenlandse vraag, omkering van de kapitaalstromen en de ineenstorting van de grondstoffenprijzen. De risico's van een verslechtering van de situatie overheersen." Geografische gebieden Bij de ontwikkelde landen krimpt de economische groei naar verwachting met 6,1 % in 2020 (tegenover een stijging van 1,7 % in 2019). Voor de Verenigde Staten wordt een economische inkrimping van -5,9 % verwacht in 2020, na een groei van 2,3 % in 2019. Van de belangrijkste --- $^1$ IMF, World Economic Outlook, April 2020. $^2$ Europese Commissie, European economic forecast, spring 2020. $^3$ IMF, World Economic Outlook, April 2020. economische zones wordt verwacht dat de economische activiteit in de eurozone in 2020 het sterkst vertraagt (-7,5 % in 2020 tegenover +1,2 % in 2019). Spanje en Italië, de hardst getroffen landen door COVID-19 binnen de Europese Unie, ondergaan een grote economische recessie met groeicijfers van respectievelijk -8 % en -9,1 % in 2020. De daling zou 5,2 % bedragen in Japan en 6,5 % in het Verenigd Koninkrijk voor 2020. Voor de opkomende landen en de ontwikkelingslanden draait de economische groei naar verwachting ook negatief uit (-1 % in 2020 tegenover +3,7 % in 2019). De grote landen zoals China en India zouden een sterk beperkte groei kennen, maar niettemin positief (respectievelijk +1,2 % en +1,9 % in 2020 tegenover +6,1 % en 4,2 % in 2019). 1.3. België Vooruitzichten De groeivooruitzichten voor België werden net als voor vele andere landen neerwaarts herzien, om rekening te houden met de huidige situatie van een ongeziene wereldwijde epidemie. Zo werd in de economische begroting van februari 2020 nog een economische groei verwacht van 1,4 % in 2020 (volgens de ramingen die werden gepubliceerd op 6 februari 2020), maar dat cijfer wordt uiteindelijk niet gehaald. De experts van de NBB en van het Federaal Planbureau hebben daarom de handen in elkaar geslagen en publiceerden op 8 april 2020 een scenario met een raming van de economische impact van “COVID-19”$^4$ voor België. Volgens de in dit scenario gehanteerde hypotheses, met de vele onzekerheden over de toekomst van de pandemie, zou de economische bedrijvigheid van België met 8 % krimpen in 2020, om zich dan in 2021 te herstellen. Op 5 juni 2020 stelde het Federaal Planbureau zijn groeivooruitzichten opnieuw bij. In zijn persbericht geeft het aan dat de economische bedrijvigheid met 10,6 % zou krimpen in België in 2020, hetgeen de sterkste afname van de bedrijvigheid in België zou zijn sinds de tweede wereldoorlog. Enkel de overheidsuitgaven zouden nog stijgen door de aankoop van materiaal om de pandemie te bestrijden, terwijl de gezinsbestedingen en de investeringsuitgaven fors zouden afnemen, net zoals de invoer en de uitvoer. Zou de economische bedrijvigheid zich echter beginnen te herstellen in 2021, waar een opleving met 8,2 % wordt verwacht, op voorwaarde dat het herstel van de economische bedrijvigheid niet in het gedrang komt door nieuwe beperkende maatregelen. Het herstel zou mogelijk zijn door het behoud van het potentieel van het productieapparaat en door de priveconsumptie. De maatregelen om het beschikbare inkomen van de gezinnen veilig te stellen, zouden een herstel van de consumptie mogelijk moeten maken vanaf het derde kwartaal van 2020. Bij bedrijven staat hun solvabiliteit onder druk door het omzetverlies, wat kan leiden tot een groot aantal faillissementen en een aanhoudende stijging van de werkloosheid, met name in de sectoren die het zwaarst getroffen werden door de coronamaatregelen. De overheidsfinanciën komen onder druk te staan met een verwacht tekort van 7,5 % van het bbp en een schuld van ongeveer 115 % eind 2020. Het Federaal Planbureau geeft daarnaast aan dat in totaal 111.000 mensen hun werk zouden kunnen verliezen in België tijdens 2020 en 2021. Componenten van het bbp in 2019 De economische groei in 2019 steunde voornamelijk op de binnenlandse vraag zonder voorraden en meer bepaald de investeringsuitgaven en de particuliere consumptie, die respectievelijk 0,8 en 0,6 procentpunt bijdroegen. Ook de consumptiebestedingen van de overheid leverden een positieve bijdrage aan de groei van het bbp (0,4 procentpunt). Tegen de achtergrond van de lagere --- $^4$ NBB en Federaal Planbureau, [Economische impact van de gezondheidscrisis COVID-19 : Een scenario](#), persbericht van 8 april 2020. Inflatie in verband met de lagere energieprijzen heeft de stijging van het reële beschikbare inkomen de consumptie ondersteund, evenals de maatregelen ter ondersteuning van de koopkracht en de toename van de werkgelegenheid. De bedrijfsinvesteringen waren dynamisch en profiteerden nog steeds van gunstige financieringsvoorwaarden en een sterke winstgevendheid. De bijdrage tot de groei van het bbp van de netto uitvoer was positief in 2019 (0,1 procentpunt) na negatief geweest te zijn in 2018 (-0,7 procentpunt). Inflatie Volgens het Federaal Planbureau$^5$ zal de vertraging van de inflatie (ICP) die in België werd waargenomen in 2019 (1,44 % tegenover 2,08 % in 2018) naar verwachting aanhouden in 2020 en beperkt blijven tot 0,5 % groei. De prijzen zouden evenwel terug stijgen in 2021, waarbij de inflatie (IPC) 1,2 % zou bedragen. Volgens het Prijzenobservatorium$^6$ vertraagde de inflatie (HICP) eveneens in 2019, en wel naar 1,2 %, dat is 1,1 procentpunt minder dan in 2018. Die vertraging vloeit voornamelijk voort uit een daling van de inflatie van de energieproducten, maar ook uit een daling van de prijzen voor voedingsmiddelen. Tabel 1-1. Groeivooruitzichten van het Internationaal Monetair Fonds, de NBB en het Federaal Planbureau \| \| 2019 \| 2020 (r) \| 2021 (r) \| \|------------------------\|------\|----------\|----------\| \| Wereld \| 2,9 \| -3,0 \| 5,8 \| \| Eurozone \| 1,2 \| -7,5 \| 4,7 \| \| Verenigde Staten \| 2,3 \| -5,9 \| 4,7 \| \| Japan \| 0,7 \| -5,2 \| 3,0 \| \| Verenigd Koninkrijk \| 1,4 \| -6,5 \| 4,0 \| \| België \| 1,4 \| -8,0 \| 8,6 \| (r) = ramingen Bron: IMF, World Economic Outlook, April 2020 en Economische impact van de gezondheidscrisis ‘COVID-19’: een scenario, perscommuniqué van 8 april van de Nationale Bank van België en het Federaal Planbureau. --- $^5$ Federaal Planbureau, [Indexcijfer der consumptieprijzen en inflatievooruitzichten](#). $^6$ Prijzenobservatorium, [Analyse van de prijzen: 2019 INR Jaarverslag](#). 1.4. Uitdagingen en opportuniteiten De voornaamste "uitdagingen en bedreigingen" voor de distributiesector zijn exogene van aard. Met voorsprong is de grootste dreiging momenteel de Coronacrisis. Begin mei 2020 zijn een groot aantal afzetkanalen voor de distributiesector tijdelijk gesloten naar aanleiding van de beperkende maatregelen van de nationale veiligheidsraad. De voedingssupermarkten bleven open, terwijl doe-het-zelfzaken, de 'business-to-business' bedrijven en de overige handelszaken stelselmatig hun activiteiten hernamen. Uitzonderingen hierop zijn schoonheidssalons, niet-medische pedicurezaken, nagelsalons, massagesalons, kapperszaken en barbiers, wellnesscentra (met inbegrip van sauna's), fitnesscentra, tatoeage- en piercingzalons en tot slot casino's, speelautomatenhallen en wedkantoren. Die blijven tot nader order gesloten. De heropening van die handelszaken is echter niet onvoorwaardelijk: zij moeten maatregelen invoeren om te garanderen dat klanten een veilige afstand (1,5 meter) bewaren, bovendien moeten zij de veiligheid van hun personeel en bezoekers waarborgen. In het bijzonder moeten ondernemingen middelen voorzien voor de noodzakelijke handhygiëne van het personeel en de klanten$^7$. Op korte termijn zullen door de tijdelijke sluiting, volgens de sectorfederatie Comeos, vele bedrijven in liquiditeitsproblemen komen en eveneens solvabiliteitsproblemen ondervinden. Bijkomende "bedreigingen" naar aanleiding van de Coronacrisis zijn op korte termijn een mogelijke stijging van de productiekosten (waaronder de prijzen van grondstoffen$^8$, transport, beschermingsmaatregelen of door absenteïsme van werknemers) en de mogelijk onderbreking van de bevoorrading van de productieketen (de beschikbaarheid van grondstoffen, verpakking, opslag of problemen aangaande transport). Ondanks dat de distributiesector zelf geen goederen produceert, kan dat indirect wel een effect hebben op de prijzen en eventueel op de winstmarges. De combinatie van al die elementen kan tot faillissementen leiden, wat op zijn beurt dan weer tot een hogere marktconcentratie in bepaalde subsectoren kan leiden. Om dat te helpen remediëren heeft de overheid een aantal maatregelen genomen. Zo is er een overbruggingsrecht dat het mogelijk maakt om een maandelijkse toelage toe te kennen aan zelfstandigen in hoofdberoep, kmo's en bedrijven in moeilijkheden die hun activiteit niet of maar deels kunnen voortzetten door het coronavirus. Voor zelfstandigen wordt eveneens voorzien in uitstel van betaling voor de bedrijfsvoorheffingen (twee maanden) en voor de sociale bijdragen (uitstel voor de eerste twee kwartalen). Er is ook voorzien in bepaalde vrijstellingen$^9$. Wat de handelszaken betreft, overlegt de regering met de sociale partners om meer flexibiliteit toe te staan in de openingsuren voor de supermarkten. Daarnaast is er overleg over manieren om personeel van de ene sector naar de andere over te plaatsen. Dat moet ervoor zorgen dat de activiteit behouden blijft, maar ook de mogelijkheid om een flexi-job uit te oefenen, zelfs in het geval van tijdelijke werkloosheid$^10$. Tot slot besliste minister Muylle$^11$ om de zomersoldenperiode in 2020 in augustus te laten plaats vinden, en niet in juli$^12$. Door de 'lockdown' en het sluiten van de winkels stijgt, volgens de sectorfederatie Comeos, het aandeel van de e-commerce tijdens de 'lockdown' in de omzet eveneens. Een gevaar hierbij is dat een groter deel van de handel naar het buitenland kan gaan doordat consumenten gebruikmaken van grote spelers zoals Bol of Amazon. Eveneens wordt er verwacht dat door die 'gedwongen' e- --- $^7$ FOD Economie (23.04.2020) "Coronavirus: versterkte maatregelen". $^8$ Met uitzondering van brandstoffen. $^9$ FOD Economie (23.04.2020) "Coronavirus: tweede luik van het federale plan voor sociale en economische bescherming". $^10$ FOD Economie (23.04.2020) "Coronavirus: tweede luik van het federale plan voor sociale en economische bescherming". $^11$ Nathalie Muylle (.be) "Kamercommissie economie keurt uitstel solden naar augustus goed". $^12$ Nieuwsblad (14.05.2020) "Officieel: de koopjesperiode uitgesteld tot 1 augustus". commerce, sommige consumenten hun winkelpatroon permanent verschuiven naar een hoger aandeel online aankopen. Dit kan dus een kans betekenen voor bedrijven die hier tijdig op inspelen. Anderzijds wordt verwacht dat de coronacrisis ook post-'lockdown' negatieve gevolgen heeft op de rendabiliteit van de zaken die niet online actief zijn. Een bijkomende factor kan zijn dat mensen uit schrik voor een besmetting de fysieke winkel voor enige tijd na de 'lockdown' blijven mijden. Vooral voor handelszaken met hoge lopende kosten, zoals bijvoorbeeld vele 'high fashion' winkels die hoge huurkosten hebben, zou dit problematisch kunnen zijn. Het aandeel grote, 'oversized', pakjes – van meer dan 20 kilogram, zoals meubels en trampolines – dat werd besteld tijdens de coronacrisis verdriedubbelde. In tegenstelling tot de kleine en middelgrote pakketjes, die met geautomatiseerde afhandeling werken bij de typische pakketjesverwerkers, zorgen die grote pakketten voor vertraging. Hun manier van werken aanpassen, zou bijgevolg een prijsverhoging tot gevolg kunnen hebben. Hierdoor staat ook bij de koeriers het verdienmodel onder druk, want hoe meer grote pakjes, hoe minder ze in hun bestelwagen kwijt kunnen en dus kunnen leveren, terwijl ze per 'drop' worden betaald$^{13}$. Wat betreft e-commerce werden eveneens enkele trends voor de coronacrisis vastgesteld. Zo werd, wat betreft de retours, vastgesteld dat ongeveer de helft van de Belgen zijn online koopgedrag zou aanpassen als er 5 euro zou moeten worden betaald om bestellingen te retourneren. Hier lijkt dus sprake te zijn van een tegenstrijdigheid, omdat men enerzijds klimaatbewust is, maar anderzijds wel massaal retourneert$^{14}$. Verder werd in een studie van de Centrale Raad voor het Bedrijfsleven (CRB), waarin werd bekeken hoe de levering en het terugsturen van online aankopen duurzamer gemaakt kunnen worden, vastgesteld dat de 'last mile' (de laatste leveringsfase) goed is voor 75 procent van alle kosten. Mogelijke opties om die kosten te drukken, kunnen de volgende zijn: prijsdifferentiatie, nieuwe distributievormen (zoals lockers), een efficiëntere distributie zoals buitenkasten en tot slot het sensibiliseren van de consument over de kostprijs van de 'last mile'$^{15}$. Ook de vergroening van de 'laatste kilometer' betekent bijgevolg een uitdaging$^{16}$. De zich verder doorzetrende trend van de e-commerce en vooral digitalisatie tast ook de leefbaarheid van speelgoedwinkels aan. Zo was, volgens een studie van de VRT-studiedienst, vanaf de leeftijd van 11 jaar het smartphonegebruik dominant in de speelbeleving en werd die door kinderen aangeduid als het meest gemiste toestel. Zelfs dus meer dan de televisie, al blijft die laatste wel frequent gebruikt$^{17}$. Wat betreft kansen en opportuniteiten, kan de coronacrisis paradoxaal genoeg ook enkele kansen met zich meedragen. Zo kan de crisis ten eerste de Belgische consumenten gevoeliger maken om lokaal of nationaal te consumeren. Ten tweede heeft de crisis bedrijven gedwongen om de organisatie van het werk te heroverwegen. Dat zou op middellange termijn kunnen leiden tot efficiëntiewinsten. Ten derde zet de crisis aan tot een verdere digitalisering en handel door middel van e-commerce, waar ook lokale spelers op kunnen inspringen. Zo wagen ook de supermarkten en discounters zich meer en meer aan online shoppen. Zo bieden Albert Heijn, Delhaize, Carrefour en Colruyt reeds een dienst aan waarbij de consument zijn --- $^{13}$ Het Nieuwsblad (09.05.2020) "Transporteconoom: ‘Coronacrisis wordt einde van goedkope pakjeslevering’". $^{14}$ Het Nieuwsblad (05.02.2020) "Helft van de Belgen vindt betalen om pakjes terug te zenden problematisch". $^{15}$ De Standaard (06.02.2020) "Online shopper staat op gratis terugsturen". $^{16}$ Trends (20.02.2020) "E-commerce werkt aan meer duurzaamheid". $^{17}$ VRT (10.04.2019) "Smartphone en tablet regeren in het leven van kinderen". boodschappen kan afhalen. Zo zal Colruyt eind 2021 zijn Collect&Go-distributiecentrum in Zaventem inruilen voor een vier keer zo groot gebouw in Londerzeel\textsuperscript{18}. Een verdere trend aangaande e-commerce is een toename van de leveringen via \textit{e-bike}, \textit{cargo-} of \textit{bakfiets}. Sommige steden schrijven hier zelfs subsidies voor uit. Zo schreef de stad Mechelen in januari 2020 voor de derde keer op rij een subsidiereglement uit voor ondernemers die interesse hebben in de aankoop van een cargo- of bakfiets. Een partner hierin is het Europese CityChangerCargoBike project\textsuperscript{19}. Tot slot willen \textit{kmo's}, waaronder familiebedrijven, de trein van de digitalisering, automatisering en robotisering eveneens niet missen, maar zien zij ook specifieke uitdagingen. Centraal hierin staan de vragen in welke mate robots medewerkers zouden vervangen en hoe men troeven zoals ambachtelijkheid daarbij kan blijven uitspelen\textsuperscript{20}. \begin{footnotesize} \begin{enumerate} \item[\textsuperscript{18}] Het Nieuwsblad (13.11.2019) “Collect&Go van Colruyt Group verhuist naar distributiecentrum in Londerzeel”. \item[\textsuperscript{19}] Het Laatste Nieuws (17.04.2020) “Steeds meer ondernemers kiezen voor cargo- of bakfiets: “Sneller, milieuvriendelijker én leuker””. \item[\textsuperscript{20}] Trends (12.12.2019) “Hoe familiebedrijven ambacht en digitalisering verzoenen”. \end{enumerate} \end{footnotesize} 2. Conjunctuur in de handel 2.1. Conjunctuur De afgevlakte conjunctuurcurve in de handelssector zoals weergegeven in grafiek 2-1 bestrijkt de periode van januari 2008, vanaf de economische en financiële crisis, tot januari 2020. Die afgevlakte curve werd aangevuld met de bruto gegevens voor de 4 volgende maanden, dat wil zeggen van februari 2020 tot mei 2020, om de impact van de nieuwe crisis door COVID-19 op het ondernemersvertrouwen te illustreren. Grafiek 2-1. Conjunctuurcurve en gemiddeld peil in de algemene economie en in de handel (01.2008-05.2020) Bron: NBB, conjunctuurenquêtes. Sinds 2008 kende de algemene synthetische curve, die alle economische activiteiten bestrijkt (industrie, handel, bouw...) drie conjunctuurcycli (met pieken in 2011, 2014, 2018). Terwijl het einde van 2019 op een nieuwe cyclus leek te wijzen, werd die bruskk onderbroken in februari 2020, met het grote vertrouwensverlies van de bedrijfsleiders. Met lagere cijfers dan in 2009 weerspiegelt het vertrouwensverlies van de bedrijfsleiders de ernst van de coronacrisis en de verwachte gevolgen ervan voor de economie. De conjunctuurcurve voor de handel is gecorreleerd aan de algemene curve. Zoals in de vorige verslagen vermeld, zakte de vertrouwenscurve van de bedrijfsleiders van de handel sinds 2012 licht onder de algemene curve, enkele uitzonderingen niet te na gesproken. In de loop van 2018 en 2019 bleek de vertrouwenscurve van de bedrijfsleiders van de handel relatief stabiel, met geringe schommelingen. In de tweede helft van 2019 ging het vertrouwen er licht op achteruit. De bruto gegevens van 2020 wijzen op een achteruitgang van het vertrouwen in maart 2020, alvorens abrupt te zakken naar nooit gezien diepten, zelfs niet tijdens de economische en financiële crisis van 2008-2009. --- 21 Bruto gegevens vanaf april 2020 voor de algemene synthetische curve en vanaf februari 2020 voor de sectorcurve. Grafiek 2-2. Conjunctuurcurves in courante consumptiegoederen (01.2015-05.2020) Bron: NBB, conjunctuurenquêtes. Grafiek 2-2 toont het ondernemersvertrouwen in de sector “handel in voedingsmiddelen”, dat gekenmerkt is door een geringe volatiliteit. De consumptie van de als essentieel beschouwde voedingsmiddelen werd minder zwaar getroffen door de conjunctuurschommelingen dan de vier andere soorten producten. Uit de eerste bruto gegevens van 2020 blijkt opnieuw de geringe volatiliteit van die vertrouwensindex. Het zakenklimaat in de “handel in textielartikelen” verslechterde in juli 2019 en zakte naar minder gunstige niveaus in de loop van de periode onder beschouwing. In lijn met de coronacrisis stortte in maart en april 2020 het vertrouwen in die sector in. Het steeg terug een beetje in mei 2020, maar bleef op een nooit eerder gezien laag peil, zelfs niet tijdens de economische en financiële crisis. Onder de geanalyseerde subsectoren vertoont de “handel in schoenen” het grootste vertrouwensverlies sinds midden 2014, alsook de grootste schommelingen, zoals blijkt uit de afgevlakte curve hierboven. Sinds augustus 2018 echter is het vertrouwen in die sector opnieuw gaan toenemen, behalve van juni tot november 2019 (afgevlakte curve). Net als voor de textielartikelen vertonen de gegevens van maart en april 2020 niet buiten verwachting een zeer uitgesproken achteruitgang. In mei ziet men weliswaar een lichte verbetering, maar het zakenklimaat blijft op een uitzonderlijk laag peil. Grafiek 2-3. Conjunctuurcurves in niet-courante consumptiegoederen (01.2015-05.2020) Bron: NBB, conjunctuurenquêtes. Het ondernemersvertrouwen in de “handel in meubelen” verbeterde in de loop van 2019, om dan vanaf februari 2020 weer te verslechteren. Het vertrouwen van de bedrijfsleiders in de sector “handel in elektrische en elektronische toestellen” schommelde sinds november 2018 tussen een dalende en een stijgende trend. Volgens de bruto gegevens van 2020 ging het vertrouwen er ook sterk op achteruit vanaf februari 2020, maar zonder dan in mei weer te verbeteren. Na de piek die bereikt werd in juli 2017 brokkeldde het vertrouwen van de bedrijfsleiders in de “distributie van personenwagens” geregeld af, om zich dan enigszins te herstellen vanaf oktober 2019 (afgevlakte gegevens). De bruto gegevens van 2020 vertonen een forse verslechtering van het vertrouwensklimaat van de bedrijfsleiders van die sector vanaf maart 2020, tot mei 2020 (laatste gegevens die beschikbaar zijn). 2.2. Omzet volgens de btw-gegevens In 2019 bedroeg de omzet volgens de btw-gegevens$^{22}$ van de drie sectoren van de handel (G45-G47) samen 612 miljard euro, een stijging met 1,1 % ten opzichte van het jaar ervoor, tegenover een toename met 3,3 % in 2018. Die vertraging van de groei van de verkoop in 2019 werd vooral veroorzaakt door een daling (-0,7 %) van de verkoop in de groothandel (G46). Ten opzichte van 2015 steeg de omzet in de handel met 10,7 % in 2019. --- $^{22}$ Definitie Statbel: de omzet omvat alle bedragen (exclusief btw) die overeenkomen met de verkoop door de btw-plichtige van goederen en diensten aan derden in België of in het buitenland. Bovendien omvat de omzet alle andere kosten (vervoer, verpakking, enz.) die aan de klant worden doorberekend, ook al worden ze apart in rekening gebracht. Kortingen, rabatten en disconto’s moeten in mindering worden gebracht, evenals de waarde van teruggekomen producten (via creditnota’s). Inkomens dat als overige bedrijfsopbrengsten, financieel inkomen of uitzonderlijke opbrengsten in de bedrijfsrekeningen voorkomt, wordt niet tot de omzet gerekend. Sinds 2015 ging de omzet in de autohandel (+29,4 %) en in de detailhandel (+7,7 %) voornamelijk in stijgende lijn. De verkoop in de groothandel nam in periode 2015-2019 toe met 6,2 % ondanks twee opeenvolgende dalingen in 2015 en 2016. Grafiek 2-4. Omzet in de handel In miljoen euro. \| \| NACE-code \| 2015 \| 2016 \| Omzet 2017 \| 2018 \| 2019 \| Verandering 2019-2015 \| \|-------\|-----------\|--------\|--------\|------------\|--------\|--------\|-----------------------\| \| Auto's en motorfietsen \| 45 \| 100.269,6 \| 109.996,6 \| 119.575,2 \| 122.524,0 \| 129.781,3 \| 29,4% \| \| Groothandel \| 46 \| 357.869,8 \| 345.021,3 \| 367.478,7 \| 382.657,4 \| 380.137,2 \| 6,2% \| \| Detailhandel \| 47 \| 94.883,0 \| 97.692,3 \| 98.883,0 \| 100.044,2 \| 102.199,6 \| 7,7% \| \| Totaal \| 45-47 \| 553.022,4 \| 552.710,1 \| 585.936,8 \| 605.225,5 \| 612.118,1 \| 10,7% \| Bron: Statbel. Handel in en reparatie van auto's en motorfietsen (G45) De groei van de omzet in de sector G45 "handel in en reparatie van auto's en motorfietsen" versnelde in 2019, van een stijging met 2,5 % in 2018 naar een stijging van 5,9 % in 2019, goed voor in totaal 129,8 miljard euro. Twee subsectoren vormen voornamelijk de bedrijfstak. Zo realiseerde subsector 45.1 "handel in auto's", die het meest doorweegt, een stijging van zijn omzet met 5 % in 2019, tegenover 3,1 % in 2018. Dat betekent bijgevolg een gevoelige versnelling van de jaarlijkse groei. Subsector 45.3 "handel in onderdelen en accessoires van auto's" kende een forse stijging van de verkoop in 2019 (+13,2 %) na een jaar van stabilisatie in 2018 (+0,1 %). De minder gewichtige subsector 45.2 “onderhoud en reparatie van auto’s” noteerde een daling van de verkoop in waarde in 2019 (-6,1 %) na een jaar van stabilisatie in 2018 (+0,3 %). De kleinste subsector in termen van omzet, 45.4 “handel in en reparatie van motorfietsen” kende een inkrimping van 1,7 % in 2019, na een jaar van felle groei in 2018 (+10,2 %). Van de vier subsectoren waaruit de sector “handel in en reparatie van auto’s en motorfietsen” (G45) bestaat, noteren de twee meest gewichtige subsectoren (45.1 en 45.3) dus een groei van hun verkoop in 2019 ten opzichte van 2018, wat het bestaan van een nog steeds gunstige conjunctuur voor de sector suggereert. Groothandel, met uitzondering van auto’s en motorfietsen (G46) De sector G46 “groothandel, met uitzondering van auto’s en motorfietsen” (gewoonlijk genoemd “groothandel”) kromp met 0,7 % in 2019, na een groei van 4,1 % in 2018. De sector wordt gedomeineerd door drie subsectoren. Meer bepaald, gerangschikt volgens omzet: de overige gespecialiseerde groothandel (46.7), zoals brandstoffen en chemische producten, ten tweede de handel in consumentenartikelen (46.4) en tot slot de handel in voedingsmiddelen (46.3). De omzet van de sector G46 bedroeg 380,1 miljard euro in 2019 en daalde in dat jaar, met name onder impuls van de eerste en belangrijkste subsector. In subsector 46.7 “overige gespecialiseerde groothandel” daalde de verkoop immers met 7,2 % in 2019 nadat die gegroeid was met 7,1 % in 2018. Die achteruitgang is met name te verklaren door een felle daling van categorie 46.76 “groothandel in andere intermediaire goederen” die een omzetdaling van 17,7 % liet optekenen in 2019. De op een na belangrijkste subsector, 46.4 “groothandel in consumentenartikelen” noteerde een relatief sterke stijging van zijn omzet in 2019 (+7,5 %), na een lichte stijging in 2018 (+0,6 en twee opeenvolgende jaren van daling in 2017 en 2016. Binnen die subsector is het de derde grootste categorie in termen van waarde, namelijk categorie 46.42 “groothandel in kleding en schoenen”, die de stijgende trend verklaart: de verkoop steeg hier met 4,6 miljard euro in 2019 (+49,7 %). De grootste en tweede categorieën, zijnde respectievelijk 46.46 “groothandel in farmaceutische producten” en 46.49 “groothandel in andere consumentenartikelen” kenden nog steeds een groei, namelijk met respectievelijk 2,4 % en 3,8 % in 2019. Tevens ziet men dat de omzet van 46.41 “groothandel in textiel” terug fel gedaald is in 2019 (-14,3 %), nadat deze in 2018 weer lichtjes in stijgende lijn was gegaan (+0,1 %), na vier voorafgaande jaren van opeenvolgende dalingen. De derde subsector in volgorde van belangrijkheid, 46.3 “groothandel in voedingsmiddelen, dranken en genotmiddelen” liet voor het eerst sinds 2015 een daling optekenen in 2019 (-0,6 %). Dat is vooral te wijten aan sterke dalingen in categorieën 46.32 “groothandel in vlees en vleesproducten” (-19 %) en 46.36 “groothandel in suiker, chocolade en suikerwerk” (-13,8 %) in 2019. De grootste categorie, 46.31 “groothandel in groenten en fruit” vertoonde een stijging van de omzet in 2019 (+4,9 %) na een jaar van daling in 2018 (-1,4 %). De omzet van categorie 46.35 “groothandel in tabaksproducten” stijgt voor het eerst sinds 2015, en liet een zeer sterk resultaat optekenen in 2019 (+19,6 %). Na een stabilisatie in 2018 daalde de verkoop in 2019 lichtjes in categorie 46.33 “groothandel in zuivelproducten, eieren, spijsoliën en vetten” (-0,8 % in 2019 na +0,8 % in 2018). Tot slot daalde de omzet in categorie 46.34 “groothandel in dranken” met 4,1 % in 2019, voor de eerste keer sinds 2016. Detailhandel, met uitzondering van de handel in auto’s en motorfietsen (G47) De jaarlijkse groei van de omzet van de sector G47 “detailhandel, met uitzondering van auto’s en motorfietsen” (gewoonlijk genoemd “detailhandel”), kende een nieuwe stijging in 2019 (+2,2 %), iets hoger dan die in 2018 (+1,2 %) en 2017 (+1,2 %), hetgeen de verkoop op een totaalbedrag van 102,2 miljard euro bracht. De omzet van de dominante subsector, 47.1 “detailhandel in niet-gespecialiseerde winkels”, steeg jaar na jaar tijdens de periode 2015-2019, om vervolgens 47,6 miljard te bedragen in 2019. De groei versnelde evenwel lichtjes het laatste jaar, van 1,2 % in 2018 naar 1,6 % in 2019. De omzet van die subsector, die goed is voor bijna 46,5 % van de totale omzet van de detailhandel (G47), verklaart grotendeels de prestaties van die sector in termen van omzet en verhult daarmee de --- 23 Behalve categorie 46.39 “overige voedings- en genotmiddelen”, die te heterogeneen is. uiteenlopende resultaten in de andere subsectoren. Verder is categorie 47.11 “detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen”, bestaande uit superettes en supermarkten, de grootste categorie van deze subsector. Die groeide met 1,5% in 2019 en sinds 2015 groeide de omzet van die laatste (47.11) met 13,7%. De tweede subsector in termen van omzet, 47.7 “overige detailhandel in gespecialiseerde winkels”, kende een stagnatie van zijn omzet met 0,3% in 2019 na een jaar van lichte stijging in 2018 (+1,4%). De verkoop in de dominante categorie, namelijk kleding (47.71), daalde vrijwel in 2019 (-4,5%). Hetzelfde gold, maar in mindere mate, voor de tweede categorie in volgorde van belangrijkheid, namelijk de farmaceutische producten (47.73). Hier daalde de omzet met 0,4% in 2019. Tot slot daalde de verkoop van bloemen, planten, zaden en voedsel voor huisdieren (47.76) eveneens in 2019 (-1,7%) na een stijging van 10% in 2018. Het omgekeerde gold voor de omzet van de medische en orthopedische artikelen (47.74) (+2,6% in 2019) en de verkoop van cosmetica en toiletartikelen (47.75) (+2,2%) in 2019. De verkoop van schoenen (47.72) steg fel met 10,1% in 2019, na drie opeenvolgende jaren van daling. Uurwerken en sieraden (47.77) stegen het sterkst in 2019, met een omzetstijging van maar liefst 15% in 2019. Dat was de eerste stijging van de verkoop van die laatste categorie (47.77) sinds 2015. De op twee na belangrijkste subsector, 47.5 “detailhandel in andere consumentenartikelen in gespecialiseerde winkels”, noteerde een stijging van de omzet in 2019 (+1,8%). De omzet van de handel in interieurartikelen (categorie 47.51 + 47.53) daalde opnieuw in 2019, respectievelijk met 20,4% en met 6,1%. Categorie 47.59 kende een stijging van de omzet in 2019 (+10,5%) na een daling in 2018 (-2%). Nog steeds in subsector 47.5 zet de detailhandel in ijzerwaren, verf en glas (47.52) voor het eerst sinds 2015 een daling neer met 2,6% in 2019. Tot slot stabiliseerde categorie 47.54 “detailhandel in elektrische huishoudapparaten in gespecialiseerde winkels” met een omzetstijging van 0,2% in 2019. Subsector 47.2 “detailhandel in voedings- en genotmiddelen in gespecialiseerde winkels” kende een lichte daling van zijn verkoop in waarde met 0,6% in 2019, na een stijging met 1,8% in 2018. In 2019 was de omzetgroei van deze subsector minder dynamisch dan deze van de detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen (47.11) (+1,5%). Dat suggereert een lichte winst van het marktaandeel van de grote warenhuisketens en superettes ten opzichte van de gespecialiseerde winkels in 2019, ten opzichte van 2018. Die trend begon in 2012 en werd enkel onderbroken in 2018. De handel in groenten en fruit (47.21) noteerde een derde opeenvolgende daling van de verkoop in 2019 (-0,4% in 2109, na -2,1% in 2018 en -5,9% in 2017). De verkoop steeg echter met 1,3% in 2019 in categorie 47.22 “detailhandel in vlees en vleesproducten in gespecialiseerde winkels”. De verkoop van vis (47.23) daalde in 2019 (-0,7%) en blijft dus fluctueren na een stijging in 2018 (+3,9%) en een daling in 2017 (-4,9%). De stijgende trend van de omzet van de categorie bakkers en banketbakkers (47.24) vertraagde maar hield aan in 2019 (+1,7%). De inkomsten uit de verkoop daalde opnieuw in categorie 47.25 “detailhandel in dranken in gespecialiseerde winkels” in 2019 (-3,5%). Die dalende trend begon reeds in 2016. Tot slot daalde, voor het eerst sinds 2009, de verkoop in de handel in tabakswaren (47.26) met 1,9% in 2019. Subsector 47.4 “detailhandel in informatie- en communicatieapparatuur in gespecialiseerde winkels” kende een sterke daling van zijn omzet met 13,1% na een stijging met 2,7% in 2018. Dit is te wijten aan een daling van de dominante categorie 47.41 “detailhandel in computers, randapparatuur en software in gespecialiseerde winkels” met 21,5% in 2019. De dalende trend van de omzet werd stopgezet in subsector 47.6 “detailhandel in cultuur- en recreatieartikelen in gespecialiseerde winkels” met een sterke stijging van 15,9% in 2019. Dit was de eerste stijging in de loop van de observatieperiode. Die stijging is bijna exclusief te wijten aan de stijging van de omzet in de detailhandel in sportartikelen (47.64) waar de omzet steeg met liefst 89,5% in 2019. Ook categorie 47.63 “detailhandel in audio- en video-opnamen in gespecialiseerde winkels” steg met 3,6% in 2019. De omzet van de boekhandels (47.61) (+0,1%), de dagbladhandels (47.62) (-0,1%) en de speelgoedwinkels (47.65) (+0,3%) stabiliseerde zich min of meer. Subsector 47.8 “markt- en straathandel” vertoonde een stijging van de verkoop in 2019 (+4,6%). Die trend werd waargenomen voor de gehele periode van de analyse (2015-2019). In subsector 47.9 “detailhandel buiten winkels en exclusief markt- en straathandel” steeg maar vertraagde de verkoop in 2019 (+7,9%) na twee uitzonderlijk dynamische jaren 2018 (+18,6%) en 2017 (+19 %). In de loop der jaren blijft de dominerende categorie, 47.91 “verkoop op afstand” sterke ontwikkelingen in de omzet vertonen. Met een stijging van 13,4 % in 2019 bedraagt de sinds 2015 gemeten groei 112,9 %. In die categorie vindt men de online winkels die over geen fysieke winkels beschikken en die via catalogus verkopen of via e-commerce, zonder onderscheid in het soort goederen of diensten die ze verkopen. Die noemt men tevens de “pure players”. Belangrijk om te vermelden is dat de ontwikkeling van de elektronische handel van de grote winkelketens en van de kleine handelaars niet in deze NACE-code inbegrepen wordt. De omzet die gegenereerd wordt door de online verkoop van al dan niet gespecialiseerde winkels, die tevens over fysieke winkels beschikken (bijvoorbeeld Vanden Borre) wordt opgenomen in de hoofd-code in NACE van de handelszaak. Categorie 47.91 “detailhandel via postorderbedrijven of via internet” vindt men dan ook terug onder de ondernemingen die uitsluitend in de postorderverkoop actief zijn (men vindt er alle soorten goederen, zowel geneesmiddelen als tickets voor concerten en voorstellingen). 2.3. Investeringen volgens de btw-gegevens In 2019 stegen de investeringen$^{24}$ volgens de btw-gegevens$^{25}$ in de handel als geheel (G45-G47) met 10,2 % ten opzichte van het jaar ervoor, en bereikten die een totaal bedrag van 6,8 miljard euro. Sinds 2015 namen de investeringen toe met 25,8 % in de handel als geheel en met 46,2 % in de verkoop en de reparatie van auto’s (G45), met 34,7 % in de groothandel (G46) en met 8,6 % in de detailhandel (G47). Grafiek 2-5. Investeringen in de handel In miljoen euro. ![Grafiek](image) Bron: Statbel. --- $^{24}$ De statistieken van de investeringsuitgaven zijn niet cyclisch en kunnen grote en eenmalige investeringen capteren die het volgende jaar de facto neerwaartse basiseffecten veroorzaken. $^{25}$ Statbel-definitie: investeringen zijn de uitgaven door de btw-plichtige voor de verwerving van goederen en diensten die deel uitmaken van zijn bedrijfsactiva: oprichtingskosten, immateriële vaste activa, terreinen en gebouwen, installaties, machines en uitrusting, meubilair en rollend materieel, vaste activa in leasing en overige vaste activa. De aankopen van andere diensten en studies (bv. ereloon architect) alsook de lonen en andere sociale lasten (bv. personeelsleden van het bedrijf die worden ingezet om een gebouw op te trekken of te verbouwen) worden dus niet beschouwd als investeringen. Tabel 2-2. Totale investeringen in de handel Bedrag in miljoen euro en groei ten opzichte van het jaar voordien, wijzigingen in %. \| NACE-code \| 2015 \| 2016 \| 2017 \| 2018 \| 2019 \| Verandering 2019-2015 \| \|-----------\|--------\|--------\|--------\|--------\|--------\|-----------------------\| \| Auto's en motorfietsen \| 45 \| 1.158,4 \| 1.365,1 \| 1.436,8 \| 1.508,3 \| 1.693,7 \| 46,2% \| \| Groothandel \| 46 \| 1.907,7 \| 2.069,6 \| 2.184,8 \| 2.215,7 \| 2.570,1 \| 34,7% \| \| Detailhandel \| 47 \| 2.354,0 \| 2.499,6 \| 2.611,0 \| 2.464,2 \| 2.556,4 \| 8,6% \| \| Totaal \| 45-47 \| 5.420,2 \| 5.934,3 \| 6.232,6 \| 6.188,3 \| 6.820,2 \| 25,8% \| Bron: Statbel. Handel in en onderhoud en reparatie van motorvoertuigen en motorfietsen (G45) De investeringen in de sector “handel in en reparatie van auto’s en motorfietsen” (G45) blijven dynamisch. De groei van de investeringen nam zelfs toe en steeg met 12,3 % in 2019, tegenover 5 % in 2018. De investeringen stegen het sterkste in de dominante subsector 45.1 “handel in auto’s” (+14,7 %). Ook subsectoren 45.2 “onderhoud en reparatie van auto’s” (+3,6 %) en 45.3 “handel in onderdelen en accessoires van auto’s” (+8,3 %) lieten een stijging optekenen. Tot slot daalde de investeringen sterk in subsector 45.4 “handel in en reparatie van motorfietsen” (-18,4 %). Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) Voor het vijfde opeenvolgende jaar dreef de groothandel (G46) zijn investeringen op, met een zeer sterk resultaat in 2019 (+16 %). Na de daling van de investeringsuitgaven in subsector 46.1 “handelsbemiddeling” in 2018 (-11 %) stegen deze terug in 2019 (+5,1 %). Subsector 46.2 “groothandel in landbouwproducten en levende dieren” kende een versnelling van de toename van zijn investering met 27,5 % in 2019, na een stijging met 10 % in 2018. Dat werd voornamelijk veroorzaakt door een stijging van de investeringen in de dominante categorie 46.21 “groothandel in granen, ruwe tabak, zaden en dia voeders”, waar de investeringen toenamen met 46,5 % in 2019. Ook in categorie 46.22 “groothandel in bloemen en planten” werd een zeer sterke stijging vastgesteld van de investeringen, hier stegen deze met 80,3 %. In 2019 daalden de investeringen met 12,9 % in subsector 46.3 “groothandel in voedingsmiddelen, dranken en genotmiddelen”, na een stijging van 22,5 % in 2018. Die daling werd voornamelijk gedragen door een daling in de meest gewichtige categorie groenten en fruit (46.31) (-15,7 %). Andere opvallende dalingen wat betreft investeringen werden vastgesteld bij categorieën 46.33 “groothandel in zuivelproducten, eieren en spijsoliën en vetten” (-13,4 %), 46.37 “groothandel in koffie, thee, cacao en specerijen” (-51,2 %), 46.38 “groothandel in andere voedingsmiddelen, met inbegrip van vis en schaal- en weekdieren” (-31,9 %) en 46.39 “niet-gespecialiseerde groothandel in voedings- en genotmiddelen” (-17,7 %). Anderzijds werd een opvallende stijging van de investeringen waargenomen in de groothandel in tabaksproducten (46.35), met +265,1 % in 2019. Slechts twee andere categorieën, namelijk 46.32 “groothandel in vlees en vleesproducten” en 46.34 “groothandel in dranken” zagen hun investeringen in 2019 stijgen met respectievelijk 1 % en 14,2 %, na een stijging van 0,6 % in 2018 voor beide categorieën. De uitgaven voor activa in subsector 46.4 “groothandel in consumentenartikelen” stegen met 12,5 % in 2019, nadat deze daalden met 3,5 % in 2018. Deze stijging werd vooral veroorzaakt door een stijging van de investeringen in de twee grootste categorieën, namelijk 46.49 “groothandel in andere consumentenartikelen” (+87,5 %) en categorie 46.46 “groothandel in farmaceutische producten” (+17,4 %), in 2019. Hiermee neemt categorie 46.49 “groothandel in andere consumentenartikelen” de fakkel over van 46.46 “groothandel in farmaceutische producten” als grootste categorie in subsector 46.4 wat betreft investeringen. Verdere stijgingen van de investeringen werden waargenomen bij categorieën 46.47 “groothandel in huismeubilair, tapijten en verlichtingsapparatuur” (+8,1 %) en 46.48 in uurwerken en sieraden (+68,5 %). Dalende investeringen werden waargenomen bij categorieën 46.41 textiel (-31,9 %), 46.42 groothandel in kleding en schoenen (-8,5 %), en hiermee het laagste peil sinds 2015 bereikt voor de twee voorgaande categorieën, 46.43 huishoudtoestellen (-19 %), 46.44 vaatwerk (-49 %) en tot slot 46.45 “groothandel in parfumerie en cosmetica” (-22,3 %). Subsector 46.5 “groothandel in informatie- en communicatieapparatuur” vertoont gewoonlijk sterke schommelingen wat betreft de investeringen. Na een stijging met 50,8 % in 2017 (de tweede opeenvolgende stijging) daalden ze met 32,8 % in 2018. In 2019 stegen de investeringen echter met 688,6 %. In 2019 noteerde subsector 46.6 “groothandel in andere machines en werktuigen en toebehoren” een stijging van zijn investeringen (+1,8 %) na een daling in 2018 (-9,9 %). In 2019 namen de investeringen in subsector 46.7 “overige gespecialiseerde groothandel” toe met 9,4 %, na een stijging met 3,6 % in 2018. De groothandel in chemische producten en brandstoffen (46.71 en 46.75) kenden een stijging van hun investeringen in 2019 met respectievelijk 8,7 % en 78,1 %. Overige stijgingen werden waargenomen bij categorieën 46.74 “groothandel in ijzerwaren en in installatiemateriaal voor loodgieterswerk en verwarming” (+56,8 %) en 46.77 “groothandel in afval en schroot” (+54,9 %). Dalers in 2019 waren categorieën 46.72 “groothandel in metaal en metaal-ertsen” (-14,3 %), 46.73 “groothandel in hout, bouwmaterialen en sanitair” (-16,5 %) en 46.76 “groothandel in andere intermediaire producten” (-24,2 %). Detailhandel, met uitzondering van motorvoertuigen en motorfietsen (G47)* In 2019 stegen de investeringen van de detailhandel (G47) met 3,7 % na een daling met 5,6 % in 2018. Dit weerspiegelt vooral een vermeerdering van de uitgaven in de belangrijkste subsector, namelijk 47.1 “detailhandel in niet-gespecialiseerde winkels” (+7,1 %). Het investeringspeil blijft evenwel hoog, het haalt een tweede piek sinds 2015. Meer bepaald is het de dominante categorie 47.11 “detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen”, zijnde de superettes, supermarkten en soortgelijke, die voornamelijk deze stijging (+7,0 %) verklaart$^{26}$. De op één na belangrijkste subsector, zijnde 47.7 “detailhandel in andere artikelen in gespecialiseerde winkels” kende daarentegen bijna een stabilisering van de investeringen in 2019 (-0,1 %) na een vermindering in 2018 (-6 %). Zes van de 9 categorieën lieten een daling van de investeringen optekenen in 2019. Deze waren 47.71 kleding (-16,6 %), 47.72 schoenen (-19,6 %), 47.75 parfumerie (-34,8 %), 47.76 bloemen en planten (-5,9 %), 47.77 uurwerken (-6,2 %) en tot slot 47.79 tweedehandsartikelen in winkels (-4,2 %). Categorieën die een stijging van de investeringen behelsden waren 47.73 farmaceutische producten (+16,8 %), in zeer sterke mate 47.74 medische en orthopedische artikelen (+176,6 %) en tot slot 47.78 “overige detailhandel in nieuwe artikelen in gespecialiseerde winkels” (+1,2 %). De investeringen van subsector 47.2 “detailhandel in voedings- en genotmiddelen in gespecialiseerde winkels” kenden een stijging in 2019 (+6,9 %) na twee opeenvolgende jaren van dalende investeringen. Deze stijging werd vooral gedragen door de handel in vlees (47.22), de investeringen in deze categorie stegen immers met 6,5 % in 2019. Andere categorieën die hun investeringen zagen stijgen waren de vis en schaaldieren (47.23) met 23 %, bakkers en banketbakkers (47.24) met 1,5 %, dranken (47.25) met 17 % en tot slot de overige detailhandel in voedingsmiddelen (47.29) met 17,6 %. Categorieën die hun investeringen zagen dalen in 2019 betroffen de handel in fruit (47.21), met een daling van 5,2 % en de handel in tabakswaren (47.26), waarvan de investeringen met 8,3 % daalden. --- $^{26}$ Men moet hierbij vermelden dat de investeringen die bijvoorbeeld gerealiseerd worden door de groep Colruyt, die onder de NACE-code 47.11 valt, zowel de Colruyt-winkels betreffen als de andere ketens die in handen zijn van de groep (Dreamland, bijvoorbeeld) maar ook de aanverwante activiteiten (met name in groothandel en in energie) en dat het moeilijk is om de activiteiten van een groep te isoleren en die toe te wijzen aan een NACE-code. De investeringen in subsector 47.3 “detailhandel in motorbrandstoffen in gespecialiseerde winkels” namen toe met 5,4 % in 2019 ten opzichte van het jaar ervoor en bereikten het hoogste niveau sinds 2015. In subsector 47.4 “detailhandel in ICT-apparatuur in gespecialiseerde winkels”, stegen de investeringen met 8,2 % in 2019, na drie opeenvolgende jaren van daling (respectievelijk -14,3 %, -15,1 % en -9,2 % in 2018, 2017 en 2016). Met een daling van 5 % zakte de subsector 47.5 “detailhandel in andere consumentenartikelen in gespecialiseerde winkels” naar zijn laagste investeringspeil tijdens de analyseperiode. Zo daalden, in 2019, de investeringen met 23,4 % in de categorie ijzerwaren, verf en glas (47.52) en met 15,4 % in de huishoudtoestellen (47.54). Volgende drie categorieën lieten een stijging van de investeringen optekenen: de detailhandel in textiel (47.51) met 13,7 %, tapijten en vloerbedekking en wandbekleding (47.53) met 23,8 % en tot slot meubelen, verlichtingsartikelen en andere huishoudelijke artikelen (47.59) met 15,7 %. Subsector 47.6 “detailhandel in cultuur- en recreatieartikelen in gespecialiseerde winkels” dreef zijn investeringen op in 2019 (+3,6 %), nadat deze eveneens stegen in 2018 (+7 %). De stijging in 2019 was uitsluitend te wijten aan een sterke verhoging van de investeringen in de detailhandel in sportartikelen (47.64), die stegen met 59,2 %. De overige categorieën lieten een daling optekenen. Zo daalden de investeringen in de handel in boeken in gespecialiseerde winkels (47.61) met 17,4 %, daalden de kranten en kantoorbehoeften (47.62) met 18,5 %, daalde de handel in audio- en video-opnamen (47.63) met 19,1 % en daalde, tot slot, de investeringen in de winkels in spellen en speelgoed (47.65) met 16,8 %. De investeringen in subsector 47.8 “markt- en straathandel” stegen met 4,7 % in 2019, voor het vijfde jaar op rij. In 2019 was dit voornamelijk onder impuls van de categorie 47.82 “markt- en straathandel in textiel, kleding en schoeisel” waarin de investeringen met 39,6 % stegen. Subsector 47.9 “detailhandel, niet in winkels en exclusief markt- en straathandel” dreef zijn investeringsuitgaven op met 8,9 % in 2019. Daarmee liet deze een stijging optekenen voor het vijfde jaar op rij. Categorie “pure players” op het gebied van de verkoop via postorderbedrijven en internet (47.91) dreef opnieuw zijn investeringsuitgaven op in 2019 (+10,7 %). Door de aard van de handel en de afwezigheid van fysieke winkels blijft het investeringspeil gering. De investeringen bereikten niettemin een piek voor de beschouwde periode in deze categorie. ### 2.4. Tewerkstelling Voor de periode 2014-2018 steeg het aantal arbeidsplaatsen$^{27}$ in de hele handelssector (G45-G47) met 2,6 %, van 489.591 naar 502.166, waarmee 2018 een piekjaar was in termen van arbeidsplaatsen voor de beschouwde periode en zelfs sinds 2008. Deze stijgende trend hield aan in de loop van de eerste negen maanden van 2019. Tijdens deze periode ziet men dat de handelssector (G45-G47), die een gemiddelde telde van 504.623 arbeidsplaatsen, de piek van 2018 oversteeg met een toename van 0,8 % ten opzichte van de eerste negen maanden van 2018. Deze stijging van het aantal arbeidsplaatsen tijdens de eerste negen maanden van 2019 vloeit voor uit de evolutie in de drie samenstellende sectoren, hoewel in verschillende verhoudingen. Sector G47 « detailhandel, met uitzondering van motorvoertuigen en motorfietsen» kende een stijging met 0,9 % ten opzichte van dezelfde periode van 2018 en droog voor 54 % bij tot de totale stijging van de tewerkstelling in de handel (G45-G47). Sector G45 « handel in en reparatie van --- $^{27}$ Volgens de gecentraliseerde gegevens van de RSZ. De statistiek der arbeidsplaatsen op de laatste dag van het kwartaal wordt bekomen door per werkgever een telling te maken van het aantal werknemers in dienst op de laatste dag van het kwartaal. Werknemers die op de laatste dag van het kwartaal bij meer dan een werkgever zijn tewerkgesteld, worden meermaals geteld. Het verschil tussen het aantal arbeidsplaatsen en het aantal tewerkgestelde werknemers is volledig te wijten aan de werknemers met meerdere arbeidsbetrekkingen. Werknemers die bij eenzelfde werkgever verschillende gelijktijdige arbeidsbetrekkingen uitoefenen (eventueel onder verschillende hoedanigheden of onder verschillende contracten) worden als 1 arbeidsplaats geteld. De kenmerken van de belangrijkste prestatie worden weerhouden. De bepaling hiervan gebeurt analoog als voor de tewerkgestelde werknemer (zie hierna). Deze situatie doet zich het vaakst voor in het onderwijs. motorvoertuigen en motorfietsen » kende een groei met 1,7 % van het aantal arbeidsplaatsen ten opzichte van dezelfde periode van 2018 et droog voor 24,7 % bij tot de totale stijging van de tewerkstelling in de handel (G45-G47), terwijl sector G46 « groothandel, met uitzondering van motorvoertuigen en motorfietsen » een verbetering met 0,5 % noteerde van het aantal arbeidsplaatsen vergeleken met het jaar ervoor, aldus voor 21,3 % bijdragend tot de totale toename van de tewerkstelling in de handel (G45-G47). In de volgende hoofdstukken zullen wij voor de evolutie ten opzichte van het jaar ervoor rekening houden met de meest recente gegevens, namelijk de eerste negen maanden van 2019 voor zover beschikbaar, en anders het jaar 2018. Tabel 2-3. Aantal arbeidsplaatsen in de handel (G45-G47) Het opgegeven percentage toont de evolutie ten opzichte van het jaar ervoor. \| NACE-code \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| 2018/2014 \| M9 2018 \| M9 2019 \| Aandeel in M9-2019 \| \|-----------\|--------\|--------\|--------\|--------\|--------\|-----------\|---------\|---------\|-------------------\| \| Auto's en motorfietsen \| 45 \| 55.416 \| 55.408 \| 56.193 \| 57.563 \| 58.783 \| 6,1% \| 58.877 \| 59.898 \| \| T/T-1 \| -0,9% \| 0,0% \| 1,4% \| 2,4% \| 2,1% \| \| \| \| 1,7% \| \| Groothandel \| 46 \| 184.819\| 184.055\| 184.269\| 184.888\| 185.703 \| 0,5% \| 185.712 \| 186.591 \| \| T/T-1 \| -0,6% \| -0,4% \| 0,1% \| 0,3% \| 0,4% \| \| \| \| 0,5% \| \| Detailhandel \| 47 \| 249.357\| 251.784\| 254.031\| 256.220\| 257.680 \| 3,3% \| 255.905 \| 258.134 \| \| T/T-1 \| 0,9% \| 1,0% \| 0,9% \| 0,9% \| 0,6% \| \| \| \| 0,9% \| \| Totaal \| 45-47 \| 489.591\| 491.248\| 494.492\| 498.671\| 502.166 \| 2,6% \| 500.494 \| 504.623 \| \| T/T-1 \| 0,1% \| 0,3% \| 0,7% \| 0,8% \| 0,7% \| \| \| \| 0,8% \| Bron: Gecentraliseerde statistieken van de RSZ, in arbeidsplaatsen. Grafiek 2-6. Aantal arbeidsplaatsen in de handel (G45-G47) Tabel 2-3 toont, net als grafiek 2-6, dat sector G47 « detailhandel, met uitzondering van motorvoertuigen en motorfietsen » de grootste leverancier van arbeidsplaatsen is van de handelssector als geheel (G45-G47). Voor de eerste negen maanden van 2019 was deze sector goed voor 51,2 % van de totale tewerkstelling van de handel (tegenover 51,1 % tijdens de eerste negen maanden van 2018), gevolgd door sector G46 « groothandel, met uitzondering van motorvoertuigen en motorfietsen » met een relatief aandeel van 37,0 % (tegenover 37,1 % voor dezelfde periode van 2018). Het relatieve aandeel van de tewerkstelling van sector G45 « handel in en reparatie van motorvoertuigen en motorfietsen » bedraagt slechts 11,9 % tijdens de eerste negen maanden van 2019, tegenover 11,8 % een jaar eerder. Handel in en reparatie van motorvoertuigen en motorfietsen (G45) Voor de periode 2014-2018 creëerde sector G45 « handel in en reparatie van motorvoertuigen en motorfietsen » 3.367 arbeidsplaatsen, dat is een toename met 6,1 %. Deze sector kende een geleidelijke daling van het aantal arbeidsplaatsen tot in 2015 alvorens ze terug in stijgende lijn gingen om dan een piek te bereiken in 2018 (met 58.783 arbeidsplaatsen). Deze dynamiek van de tewerkstelling hield aan in de loop van de eerste negen maanden van 2019 en bracht hun aantal op 59.898. Subsector 45.1 « handel in motorvoertuigen », de grootste leverancier van arbeidsplaatsen van sector G45 « handel in en reparatie van motorvoertuigen en motorfietsen », verklaart volledig het evolutieprofiel van sector G45. Deze subsector is namelijk goed voor 53,8 % van de arbeidsplaatsen van sector G45 tijdens elk van de eerste negen maanden van 2019 (tegenover 54,0 % voor dezelfde periode van 2018). Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) Tijdens de periode 2014-2018, sector G46 « groothandel, met uitzondering van motorvoertuigen en motorfietsen » kende, in termen van tewerkstelling, een dalend verloop tot in 2015 om dan om dan voorzichtig terug in stijgende lijn te gaan. Sector G46 registreerde een toename van het aantal werknemers met 0,5 % in 2018 ten opzichte van 2014, van 184.819 jobs in 2014 naar 185.703 in 2018, dat is een winst van 885 arbeidsplaatsen, en met 0,4 % ten opzichte van 2017, van 184.888 in 2017 naar 185.703 arbeidsplaatsen, een toename met 816 arbeidsplaatsen. In de loop van de eerste negen maanden van 2019 lijkt het herstel van de tewerkstelling aan te houden, aangezien de sector een gemiddelde van 186.591 arbeidsplaatsen noteert, een lichte stijging met 0,5 % vergeleken met het jaar ervoor (879 arbeidsplaatsen meer). Zes subsectoren van de 8 kenden een toename van het aantal arbeidsplaatsen in het derde kwartaal van 2019 ten opzichte van dezelfde periode van 2018 en beïnvloedden dus de stijging van de tewerkstelling in het derde kwartaal van 2019 voor sector G46. Het betreft de volgende subsectoren: de 46.6 « groothandel in andere machines en werktuigen en toebehoren » (708 van de 1.229 nieuwe arbeidsplaatsen, dat is 57,6 %), de 46.7 « overige gespecialiseerde groothandel » (277 van de 1.229 nieuwe arbeidsplaatsen, dat is 22,5 %), de 46.5 « groothandel in informatie-en communicatieapparatuur » (170 van de 1.229 nieuwe arbeidsplaatsen, ofte 13,8 %), de 46.3 «groothandel in voedingsmiddelen, dranken en genotmiddelen» (50 van de 1.229 nieuwe arbeidsplaatsen, zijnde 4,1 %) de 46.1 « handelsbemiddeling » (16 van de 1.299 nieuwe arbeidsplaatsen, goed voor 1,3 %) en de 46.2 « groothandel in landbouwproducten en levende dieren » (8 van de 1.299 nieuwe arbeidsplaatsen, wat neerkomt op 0,7 %). Wanneer we het hier hebben over een totaal van 1.299 nieuwe arbeidsplaatsen, moeten we toch in het achterhoofd houden dat er ook een aantal arbeidsplaatsen verloren gingen in de subsectoren van de G46 « groothandel, met uitzondering van motorvoertuigen en motorfietsen », namelijk 350 arbeidsplaatsen, waardoor in totaal 879 netto arbeidsplaatsen werden gecreëerd in de G46 in het derde kwartaal van 2019 ten opzichte van dezelfde periode van 2018. De subsectoren 46.4 « groothandel in consumentenartikelen », 46.7 « overige gespecialiseerde groothandel », 46.6 « groothandel in andere machines en werktuigen en toebehoren » en 46.3 « groothandel in voedingsmiddelen, dranken en genotmiddelen» zijn de grootste leveranciers van arbeidsplaatsen van sector G46 « groothandel, met uitzondering van motorvoertuigen en motorfietsen ». In de loop van de eerste negen maanden van 2019 schraagden zij namelijk de tewerkstelling van sector G46 met respectievelijk 26,6 %, 23,0 %, 22,5 % en 17,4 % (dat is 89,5 % van de tewerkstelling van sector G46). Detailhandel, met uitzondering van motorvoertuigen en motorfietsen(G47) Sector G47 « detailhandel, met uitzondering van motorvoertuigen en motorfietsen » wordt gekenmerkt door een groot aantal arbeidsplaatsen, dat in de loop der jaren gunstig geëvolueerd is. Zo nam hun aantal toe met 3,3 % in 2018 vergeleken met 2014, dat zijn 8.323 bijkomende arbeidsplaatsen. Tijdens de eerste negen maanden van 2019 telde deze sector gemiddeld 258.134 arbeidsplaatsen, dat is een toename met 0,9 %, vergeleken met het jaar ervoor, goed voor 2.229 bijkomende arbeidsplaatsen ten opzichte van de eerste negen maanden van 2018. Grafiek 2-7. Aantal arbeidsplaatsen in de subsectoren van de G47 Bron: Gecentraliseerde statistieken van de RSZ, in arbeidsplaatsen. In de loop van de eerste negen maanden van 2019 werden de arbeidsplaatsen grotendeels gecreëerd in de vier volgende subsectoren: de 47.1 « detailhandel in niet-gespecialiseerde winkels » (911 van de 2.491 nieuwe arbeidsplaatsen), de 47.2 « detailhandel in voedingsmiddelen in gespecialiseerde winkels » (879 van de 2.491 nieuwe arbeidsplaatsen), de 47.9 « detailhandel niet in winkels en exclusief markt- en straathandel » (234 van de 2.491 gecreëerde arbeidsplaatsen) en 47.5 « detailhandel in andere consumentenartikelen in gespecialiseerde winkels » (189 van de 2.491 nieuwe arbeidsplaatsen). Zij zijn aldus goed voor 88,8 % van de gecreëerde tewerkstelling in de detailhandel G47 (+2.213 van 2.491 nieuwe arbeidsplaatsen vergeleken met het jaar ervoor). De tewerkstelling in de detailhandel in de loop van de eerste negen maanden van 2019 wordt hoofdzakelijk gedragen door drie subsectoren : de 47.1 « detailhandel in niet-gespecialiseerde winkels », de 47.7 « overige detailhandel in gespecialiseerde winkels» en de 47.5 « detailhandel in andere consumentenartikelen in gespecialiseerde winkels », waarvan de tewerkstelling respectievelijk goed is voor 38,9 %, 29,5 % en 13,5 % van de totale tewerkstelling van sector G47, dat is 82,0 % van de tewerkstelling van sector G47 « detailhandel, met uitzondering van motorvoertuigen en motorfietsen ». In subsector 47.1 is categorie 47.11 « detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen » de grootste leverancier van arbeidsplaatsen. In de eerste negen maanden van 2019 telde deze categorie gemiddeld 89.823 arbeidsplaatsen op een totaal van 100.616 arbeidsplaatsen, dat is 89,3 % van de tewerkstelling van subsector 47.1 (+0,1 procentpunt ten opzichte van dezelfde periode van 2018). In subsector 47.7 schragen twee categorieën de tewerkstelling: de 47.71 « detailhandel in kleding in gespecialiseerde winkels » en de 47.73 « apothekers in gespecialiseerde winkels ». In de loop van de eerste negen maanden van 2019 telden deze twee categorieën gemiddeld respectievelijk 31.173 en 14.419 arbeidsplaatsen op een totaal van 76.411 arbeidsplaatsen, dat is 59,7 % van de tewerkstelling van subsector 47.7 (tegenover 60,5 % voor dezelfde periode van 2018). In subsector 47.5 ondersteunen twee categorieën eveneens de tewerkstelling: de 47.59 « detailhandel in meubelen, verlichtingsbenodigdheden en andere huishoudelijke artikelen in gespecialiseerde winkels » en de 47.52 « detailhandel in ijzerwaren, verf en glas in gespecialiseerde winkels ». In de loop van de eerste negen maanden van 2019 telden deze twee categorieën met name gemiddeld respectievelijk 14.153 en 12.519 arbeidsplaatsen op een totaal van 34.894 arbeidsplaatsen, dat is 76,5% van de tewerkstelling van subsector 47.5 (+0,5 procentpunt ten opzichte van dezelfde periode van 2018). 2.5. Tijdelijke werkloosheid Grafiek 2-8. Tijdelijke werkloosheid in de handel In vte. Bron: Rijksdienst voor Arbeidsvoorziening. Uit grafiek 2-8 blijkt de aanwezigheid van een seizoeneffect$^{28}$. Het aantal voltijds equivalenten (VTE) dat een beroep deed op de regeling van tijdelijke werkloosheid daalde gemiddeld met 1.841 in de handelssector in 2019 ten opzichte van 2018 en kende het laagste jaarcijfer sinds 2013. In het eerste kwartaal van 2019 daalde het aantal tijdelijk werklozen met 384 vergeleken met het jaar ervoor, en wel naar 4.626 VTE, het laagste cijfer dat voor een eerste kwartaal werd genoteerd, sinds 2013. 2.6. Ondernemerschap Het landschap van de handelssector als geheel (G45-G47), in termen van btw-plichtige ondernemingen, wordt voornamelijk gevormd door ondernemingen met minder dan 50 werknemers, hierna kmo’s genoemd. Bijna 91% van de btw-plichtige ondernemingen zijn ondernemingen van minder dan 5 werknemers. Zij vertonen in de meeste gevallen een sterke ondernemingsdynamiek (oprichtingen en schrappingen). $^{28}$ Het verloop van de tijdelijke werkloosheid is seizoensgebonden. Het gebruik van tijdelijke werkloosheid neemt toe in het eerste kwartaal van het jaar, terwijl dit in het vierde kwartaal het laagste peil bereikt. Men dient deze indicator dus van jaar tot jaar te bekijken. Voor de periode 2014-2018 registreerde de handelssector in zijn geheel (G45-G47) een gunstige evolutie zowel in termen van btw-plichtige ondernemingen (+2,6 %, van 174.774 naar 179.363), als que oprichtingen (+7,8 %) of schrappingen (-10,2 %). De handelssector (G45-G47) registreerde een gunstige evolutie in 2018 ten opzichte van 2017 in termen van btw-plichtige ondernemingen (+0,4 %), terwijl deze evolutie ongunstig was zowel in termen van nieuwe oprichtingen van ondernemingen (-0,6 %) als qua schrappingen van ondernemingen (+6,9 %). In 2018 was de handelssector (G45-G47) daardoor netto oprichter van ondernemingen$^{29}$ (14.602 ondernemingen opgericht tegenover 13.165 geschraptte ondernemingen, een verschil van +1.437 ondernemingen). Elke sector droeg daar positief toe bij. Sector G47 « detailhandel, met uitzondering van motorvoertuigen en motorfietsen» is de dominante sector, zowel in termen van netto oprichtingen (58,5 %) als in termen van btw-plichtige ondernemingen (53,5 %). Zoals aangetoond in grafiek 2-9 is qua ondernemingsdynamiek de dominante positie van subsector 47.7 « overige detailhandel in gespecialiseerde winkels » in sector G47 « detailhandel, met uitzondering van motorvoertuigen en motorfietsen » voor de hele periode 2014-2018 vast te stellen. In 2018 was subsector 47.7 goed voor 36,5 % van de btw-plichtige ondernemingen van sector G47, 28,3 % van de oprichtingen van ondernemingen en 32,9 % van de schrappingen in de sector. Daarom zal deze subsector nader bestudeerd worden bij elke analyse van sector G47. Grafiek 2-9. Oprichtingen en schrappingen van ondernemingen in de subsectoren van de G47 \[\text{Bron: Statbel.}\] $^{29}$ Als het aantal opgerichte ondernemingen hoger ligt dan het aantal geschraptte ondernemingen, spreekt men van een netto oprichting van ondernemingen. In het omgekeerde geval spreekt men van netto vernietiging van ondernemingen. 2.6.1. Oprichtingen, schrappingen en btw-inschrijvingen van ondernemingen Btw-plechtige ondernemingen Met 179.363 btw-plechtige ondernemingen vertoont handelssector (G45-G47) in 2018 een groei van het aantal btw-plechtige ondernemingen met 0,4% vergeleken met het jaar ervoor. Deze inschrijvingen worden voor 53,5% gedragen door sector G47 «detailhandel, met uitzondering van motorvoertuigen en motorfietsen», voor 32,2% door sector G46 “groothandel, met uitzondering van motorvoertuigen en motorfietsen” en voor 14,3% door sector G45 «handel in en reparatie van motorvoertuigen en motorfietsen». Voor de periode 2014-2018 registreerde de handelssector (G45-G47) een gemiddelde van 176.817 btw-plechtige ondernemingen en een groei van 2,6% tussen 2014 en 2018. Deze groei wordt voor 53,3% gestuwd door sector G47 "detailhandel, met uitzondering van motorvoertuigen en motorfietsen", voor 32,7% door sector G46 "groothandel, met uitzondering van motorvoertuigen en motorfietsen" en voor 13,9% door sector G45 "handel in en reparatie van motorvoertuigen en motorfietsen". --- 30 Bij het afsluiten van de studie waren geen gegevens beschikbaar voor 2019. 31 Statbel: btw-plechtig zijn ondernemingen die op 31 december van het beschouwde jaar de hoedanigheid van btw-plechtige hebben. Omgekeerd komen de oprichtingen (btw-inschrijvingen) overeen met de eenheden die op 31 december van het beschouwde jaar de hoedanigheid van btw-plechtige hebben en die hoedanigheid nog niet hadden op 31 december van het voorgaande jaar. Het kan hier al dan niet gaan om nieuwe btw-plechtige ondernemingen. Terwijl in de maandcijfers alle levensgebeurtenissen van een btw-plechtige (eerste btw-inschrijving, schrappingen, btw-herinschrijving, uit- of inwijkings) exhaustief vervat zijn, komen de jaarcijfers voor 2008 en volgende voort uit een vergelijking van de momentopnames die jaarlijks op 31 december wordt opgemaakt. Gevolg daarvan is dat voor een gegeven jaar het in de jaarstatistiek berekende aantal "oprichtingen" of "schrappingen" noodzakelijk lager ligt dan de som van de in de maandstatistiek opgegeven aantallen oprichtingen of schrappingen. Alleen het aantal actieve op 31 december van elk jaar komt in beide statistieken overeen. De schrappingen omvatten de eenheden die op 31 december van het beschouwde jaar niet meer staan ingeschreven in de btw-registers maar het wel waren op 31 december van het voorgaande jaar. Het kan daarbij al dan niet gaan om btw-plechtige ondernemingen die hun activiteiten definitief stopzetten. Alleen de hoedanigheid van btw-plechtige viel tussen de twee "momentopnames" uit het register weg. Tabel 2-4. Aantal btw-plichtigen volgens grootte van ondernemingen in de handel (G45-G47) \| Klassen \| NACE-code \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| 2018 \| \|---------------\|-----------\|----------\|----------\|----------\|----------\|----------\|------\| \| \| \| \| \| \| \| \| \| \| Minder dan 5 \| 45 \| 21.299 \| 21.570 \| 22.137 \| 22.513 \| 23.240 \| 14,3%\| \| werkennmers \| 46 \| 50.929 \| 50.820 \| 51.142 \| 51.443 \| 50.913 \| 31,3%\| \| \| 47 \| 85.930 \| 85.643 \| 86.790 \| 88.025 \| 88.530 \| 54,4%\| \| \| 45-47 \| 158.158 \| 158.033 \| 160.069 \| 161.981 \| 162.683 \| 100,0%\| \| 5-9 \| 45 \| 1.227 \| 1.265 \| 1.225 \| 1.200 \| 1.166 \| 14,2%\| \| werkennmers \| 46 \| 3.019 \| 3.017 \| 2.941 \| 2.930 \| 2.867 \| 35,0%\| \| \| 47 \| 4.090 \| 4.081 \| 4.142 \| 4.120 \| 4.158 \| 50,8%\| \| \| 45-47 \| 8.336 \| 8.363 \| 8.308 \| 8.250 \| 8.191 \| 100,0%\| \| 10-19 \| 45 \| 644 \| 642 \| 651 \| 656 \| 663 \| 14,1%\| \| werkennmers \| 46 \| 2.032 \| 1.977 \| 1.986 \| 1.974 \| 2.021 \| 42,9%\| \| \| 47 \| 1.956 \| 1.967 \| 1.983 \| 1.987 \| 2.026 \| 43,0%\| \| \| 45-47 \| 4.632 \| 4.586 \| 4.620 \| 4.617 \| 4.710 \| 100,0%\| \| 20-49 \| 45 \| 480 \| 469 \| 463 \| 464 \| 467 \| 17,0%\| \| werkennmers \| 46 \| 1.315 \| 1.309 \| 1.330 \| 1.394 \| 1.355 \| 49,3%\| \| \| 47 \| 887 \| 908 \| 937 \| 904 \| 924 \| 33,6%\| \| \| 45-47 \| 2.682 \| 2.686 \| 2.730 \| 2.762 \| 2.746 \| 100,0%\| \| Meer dan 50 \| 45 \| 124 \| 122 \| 137 \| 154 \| 164 \| 15,9%\| \| werkennmers \| 46 \| 538 \| 532 \| 552 \| 566 \| 570 \| 55,2%\| \| \| 47 \| 304 \| 295 \| 296 \| 290 \| 299 \| 28,9%\| \| \| 45-47 \| 966 \| 949 \| 985 \| 1.010 \| 1.033 \| 100,0%\| \| Totaal \| 45 \| 23.774 \| 24.068 \| 24.613 \| 24.987 \| 25.700 \| 14,3%\| \| \| 46 \| 57.833 \| 57.655 \| 57.951 \| 58.307 \| 57.726 \| 32,2%\| \| \| 47 \| 93.167 \| 92.894 \| 94.148 \| 95.326 \| 95.937 \| 53,5%\| \| \| 45-47 \| 174.774 \| 174.617 \| 176.712 \| 178.620 \| 179.363 \| 100,0%\| \| Variatie op \| 45 \| 0,1% \| 1,2% \| 2,3% \| 1,5% \| 2,9% \| \| \| 1 jaar \| 46 \| -1,9% \| -0,3% \| 0,5% \| 0,6% \| -1,0% \| \| \| verschil met \| 47 \| -0,2% \| -0,3% \| 1,3% \| 1,3% \| 0,6% \| \| \| totaal \| 45-47 \| -0,7% \| -0,1% \| 1,2% \| 1,1% \| 0,4% \| \| Bron: Statbel. Handel in en reparatie van motorvoertuigen en motorfietsen (G45) Het aantal btw-plichtige (actieve) ondernemingen in 2018 in sector G45 nam toe met 2,9 % vergeleken met het jaar ervoor, van 24.987 naar 25.700 ondernemingen. Die groei wordt geheel gedragen door de subsectoren 45.1 "handel in motorvoertuigen" en 45.2 "onderhoud en reparatie van motorvoertuigen", respectievelijk goed voor 70,9 % en 29,0 % van de nieuwe inschrijvingen tussen 2017 en 2018, dat zijn 514 en 210 van de 725 nieuwe btw-plichtige ondernemingen. Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) In 2018 daalde het aantal btw-plichtige ondernemingen in de groothandel (G46) met 1,0 % ten opzichte van 2017, van 58.307 naar 57.726 ondernemingen. Die daling van het aantal btw-plichtige ondernemingen ziet men in alle subsectoren van de G46 en vooral in subsector 46.4 "groothandel in overige consumentenartikelen" die verantwoordelijk was voor 55,9 % van deze daling, met andere woorden 325 van de 581 btw-plichtige ondernemingen van de G46. Detailhandel, met uitzondering van motorvoertuigen en motorfietsen (G47) Het aantal actieve ondernemingen in sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” groeide in 2018 vergeleken met het jaar ervoor. De stijging bedroeg 0,6 %, wat het aantal btw-plichtige ondernemingen op 95.937 bracht, tegenover 95.326 een jaar eerder. Die groei van het aantal ondernemingen werd uitsluitend gedragen door de subsectoren 47.9 “detailhandel, niet in winkels, en exclusief markt- en straathandel”, 47.8 “markten straathandel” en 47.1 “detailhandel in niet-gespecialiseerde winkels” die respectievelijk goed waren voor 79,6 %, 10,9 % en 9,5 % van de nieuwe inschrijvingen tussen 2017 en 2018, meer bepaald 1.149, 158 en 137 van de 1.444 nieuwe btw-plichtige ondernemingen. Subsector 47.7, “overige detailhandel in gespecialiseerde winkels”, de dominante subsector van de G47, was goed voor 34.992 van de 95.937 btw-plichtige ondernemingen van de G47 in 2018. Die 34.992 btw-plichtige ondernemingen komen voor 25,6 % voor rekening van categorie 47.71 “detailhandel in kleding in gespecialiseerde winkels”, voor 21,9 % van categorie 47.78 “overige detailhandel in nieuwe artikelen in gespecialiseerde winkels” en voor 14,5 % van categorie 47.73 “apotekers in gespecialiseerde winkels”. Oprichtingen Het aantal oprichtingen van ondernemingen in de hele handel (G45-G47) ging in dalende richting in 2018 ten opzichte van 2017, van 14.696 naar 14.602 nieuw opgerichte ondernemingen, dat is een afname met 0,6 %. Zoals voor de inschrijvingen worden die oprichtingen van ondernemingen voor 58,5 % geschraagd door sector G47, voor 25,2 % door sector G46 en voor 16,3 % door sector G45. Tussen 2014 en 2018 kende het aantal opgerichte ondernemingen eveneens een stijging, en wel met 7,8 %. Tabel 2-5. Aantal oprichtingen volgens grootte van ondernemingen in de handel (G45-G47) \| Klassen \| NACE-code \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| Relatief aandeel in elke categorie \| Relatief aandeel in totaal \| \|------------------\|-----------\|--------\|--------\|--------\|--------\|--------\|-----------------------------------\|---------------------------\| \| Minder dan 5 \| 45 \| 1.560 \| 1.709 \| 1.880 \| 1.882 \| 2.353 \| 16,5% \| 98,9% \| \| \| 46 \| 3.998 \| 4.093 \| 4.201 \| 4.062 \| 3.614 \| 25,3% \| 98,1% \| \| \| 47 \| 7.744 \| 7.827 \| 8.233 \| 8.471 \| 8.335 \| 58,3% \| 97,6% \| \| \| 45-47 \| 13.302 \| 13.629 \| 14.314 \| 14.415 \| 14.302 \| 100,0% \| 97,9% \| \| 5-9 werknemers \| 45 \| 14 \| 13 \| 13 \| 15 \| 19 \| 9,5% \| 0,8% \| \| \| 46 \| 35 \| 34 \| 40 \| 37 \| 44 \| 21,9% \| 1,2% \| \| \| 47 \| 107 \| 113 \| 96 \| 126 \| 138 \| 68,7% \| 1,6% \| \| \| 45-47 \| 156 \| 160 \| 149 \| 178 \| 201 \| 100,0% \| 1,4% \| \| 10-19 werknemers \| 45 \| 3 \| 5 \| 5 \| 7 \| 3 \| 3,9% \| 0,1% \| \| \| 46 \| 11 \| 18 \| 17 \| 8 \| 20 \| 26,3% \| 0,5% \| \| \| 47 \| 40 \| 35 \| 66 \| 45 \| 53 \| 69,7% \| 0,6% \| \| \| 45-47 \| 54 \| 58 \| 88 \| 60 \| 76 \| 100,0% \| 0,5% \| \| 20-49 werknemers \| 45 \| 4 \| 1 \| 4 \| 5 \| 3 \| 15,8% \| 0,1% \| \| \| 46 \| 10 \| 11 \| 6 \| 8 \| 4 \| 21,1% \| 0,1% \| \| \| 47 \| 15 \| 22 \| 14 \| 24 \| 12 \| 63,2% \| 0,1% \| \| \| 45-47 \| 29 \| 34 \| 24 \| 37 \| 19 \| 100,0% \| 0,1% \| \| Meer dan 50 \| 45 \| 1 \| 1 \| 1 \| 1 \| 1 \| 25,0% \| 0,0% \| \| \| 46 \| 1 \| 4 \| 3 \| 3 \| 3 \| 75,0% \| 0,1% \| \| \| 47 \| 2 \| 4 \| 0 \| 2 \| 0 \| 0,0% \| 0,0% \| \| \| 45-47 \| 4 \| 9 \| 4 \| 6 \| 4 \| 100,0% \| 0,0% \| \| Totaal \| 45 \| 1.582 \| 1.729 \| 1.903 \| 1.910 \| 2.379 \| 16,3% \| 100,0% \| \| \| 46 \| 4.055 \| 4.160 \| 4.267 \| 4.118 \| 3.685 \| 25,2% \| 100,0% \| \| \| 47 \| 7.908 \| 8.001 \| 8.409 \| 8.668 \| 8.538 \| 58,5% \| 100,0% \| \| \| 45-47 \| 13.545 \| 13.890 \| 14.579 \| 14.696 \| 14.602 \| 100,0% \| 100,0% \| \| Variatie op 1 \| 45 \| 9,7% \| 9,3% \| 10,1% \| 0,4% \| 24,6% \| \| \| \| jaar verschil \| 46 \| -1,1% \| 2,6% \| 2,6% \| -3,5% \| -10,5% \| \| \| \| met totaal \| 47 \| 7,3% \| 1,2% \| 5,1% \| 3,1% \| -1,5% \| \| \| \| \| 45-47 \| 4,9% \| 2,5% \| 5,0% \| 0,8% \| -0,6% \| \| \| Bron: Statbel. Handel in en reparatie van motorvoertuigen en motorfietsen (G45) In 2018 groeide het aantal oprichtingen van ondernemingen met 24,6 % in de autohandel (G45) vergeleken met het jaar ervoor, van 1.910 naar 2.379 nieuw opgerichte ondernemingen. De subsectoren 45.1 “handel in motorvoertuigen” en 45.2 “onderhoud en reparatie van motorvoertuigen” ondersteunden deze groei met 95,5 %, dat zijn respectievelijk 353 en 95 van de 469 nieuwe ondernemingen. Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) Het aantal oprichtingen van ondernemingen in de groothandel (G46) daalde in 2018 met 10,5 % vergeleken met het jaar ervoor, van 4.118 naar 3.685 nieuwe ondernemingen. Twee subsectoren zijn verantwoordelijk voor 81,9 % van deze daling, namelijk de subsectoren 46.1 “handelsbemiddeling” en 46.4 “groothandel in overige consumentenartikelen”, met respectievelijk 57,0 % en 24,9 % minder ondernemingen tussen 2017 en 2018, dat komt neer op 249 en 109 van de 433 ondernemingen minder. Detailhandel, met uitzondering van motorvoertuigen en motorfietsen (G47) In 2018 daalde het aantal oprichtingen van ondernemingen in sector G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” met 1,5 % ten opzichte van 2017, van 8.668 naar 8.538 nieuwe ondernemingen. Twee subsectoren zijn goed voor 79,2 % van de daling van het aantal nieuwe oprichtingen van ondernemingen in 2018, met name: subsector 47.8 “markten straathandel” (42,5 %) en subsector 47.7 “overige detailhandel in gespecialiseerde winkels” (36,7 %), met respectievelijk 139 en 120 van de 327 ondernemingen die minder opgericht werden. Subsector 47.7 “overige detailhandel in gespecialiseerde winkels”, dominante subsector van de G47, is in 2018 goed voor 2.412 van de 8.538 opgerichte ondernemingen van de G47. Die 2.412 opgerichte ondernemingen komen voor 64,1 % voor rekening van drie categorieën: de 47.71 “detailhandel in kleding in gespecialiseerde winkels” (32 %), de 47.78 “overige detailhandel in nieuwe artikelen in gespecialiseerde winkels” (20,5 %) en de 47.76 “detailhandel in bloemen, planten, zaden, kunstmeststoffen, huisdieren en voedsel voor huisdieren in gespecialiseerde winkels” (11,5 %). Schrappingen De handelssector (G45-G47) kende een ongunstige evolutie in 2018 in termen van schrappingen van ondernemingen. Het aantal geschraptte ondernemingen nam namelijk toe met 6,9 % in 2018 vergeleken met het jaar ervoor. Sector G46 en sector G47 leverden samen 85,4 % van de toename van het aantal schrappingen van ondernemingen (respectievelijk 374 en 349 op 847 schrappingen). Tabel 2-6. Aantal schrappingen volgens grootte van ondernemingen in de handel (G45-G47) \| Klassen \| NACE-code \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| Relatief aandeel in elke categorie \| Relatief aandeel in totaal \| \|------------------\|-----------\|--------\|--------\|--------\|--------\|--------\|-----------------------------------\|---------------------------\| \| Minder dan 5 \| 45 \| 1.521 \| 1.396 \| 1.255 \| 1.396 \| 1.521 \| 11,7% \| 99,3% \| \| \| 46 \| 4.993 \| 4.215 \| 3.760 \| 3.596 \| 3.964 \| 30,4% \| 98,7% \| \| \| 47 \| 8.023 \| 8.044 \| 6.881 \| 7.215 \| 7.566 \| 58,0% \| 99,3% \| \| \| 45-47 \| 14.537 \| 13.655 \| 11.896 \| 12.207 \| 13.051 \| 100,0% \| 99,1% \| \| 5-9 werknemers \| 45 \| 6 \| 2 \| 6 \| 6 \| 5 \| 8,1% \| 0,3% \| \| \| 46 \| 27 \| 17 \| 15 \| 14 \| 20 \| 32,3% \| 0,5% \| \| \| 47 \| 35 \| 37 \| 26 \| 43 \| 37 \| 59,7% \| 0,5% \| \| \| 45-47 \| 68 \| 56 \| 47 \| 63 \| 62 \| 100,0% \| 0,5% \| \| 10-19 werknemers \| 45 \| 4 \| 1 \| 1 \| 2 \| 3 \| 9,7% \| 0,2% \| \| \| 46 \| 12 \| 18 \| 10 \| 17 \| 17 \| 54,8% \| 0,4% \| \| \| 47 \| 9 \| 10 \| 17 \| 6 \| 11 \| 35,5% \| 0,1% \| \| \| 45-47 \| 25 \| 29 \| 28 \| 25 \| 31 \| 100,0% \| 0,2% \| \| 20-49 werknemers \| 45 \| 1 \| 1 \| 2 \| 3 \| 1 \| 9,1% \| 0,1% \| \| \| 46 \| 11 \| 12 \| 9 \| 11 \| 7 \| 63,6% \| 0,2% \| \| \| 47 \| 7 \| 7 \| 7 \| 5 \| 3 \| 27,3% \| 0,0% \| \| \| 45-47 \| 19 \| 20 \| 18 \| 19 \| 11 \| 100,0% \| 0,1% \| \| Meer dan 50 \| 45 \| 0 \| 0 \| 2 \| 0 \| 1 \| 10,0% \| 0,1% \| \| \| 46 \| 9 \| 4 \| 3 \| 3 \| 7 \| 70,0% \| 0,2% \| \| \| 47 \| 2 \| 5 \| 2 \| 1 \| 2 \| 20,0% \| 0,0% \| \| \| 45-47 \| 11 \| 9 \| 7 \| 4 \| 10 \| 100,0% \| 0,1% \| \| Totaal \| 45 \| 1.532 \| 1.400 \| 1.266 \| 1.407 \| 1.531 \| 11,6% \| 100,0% \| \| \| 46 \| 5.052 \| 4.266 \| 3.797 \| 3.641 \| 4.015 \| 30,5% \| 100,0% \| \| \| 47 \| 8.076 \| 8.103 \| 6.933 \| 7.270 \| 7.619 \| 57,9% \| 100,0% \| \| \| 45-47 \| 14.660 \| 13.769 \| 11.996 \| 12.318 \| 13.165 \| 100,0% \| 100,0% \| \| Variatie op 1 \| 45 \| 5,7% \| -8,6% \| -9,6% \| 11,1% \| 8,8% \| \| \| \| jaar verschil \| 46 \| 9,1% \| -15,6% \| -11,0% \| -4,1% \| 10,3% \| \| \| \| met totaal \| 47 \| 4,8% \| 0,3% \| -14,4% \| 4,9% \| 4,8% \| \| \| \| \| 45-47 \| 6,3% \| -6,1% \| -12,9% \| 2,7% \| 6,9% \| \| \| Bron: Statbel. Handel in en reparatie van motorvoertuigen en motorfietsen (G45) Sector G45 noteerde een ongunstige evolutie in termen van schrappingen van ondernemingen in 2018. Het aantal geschraptte ondernemingen nam toe met 8,8 % vergeleken met het jaar ervoor. Die ongunstige evolutie van het aantal schrappingen van ondernemingen is voor 72,3 % te wijten aan subsector 45.2 "onderhoud en reparatie van motorvoertuigen" en voor 24,8 % aan subsector 45.1 "handel in motorvoertuigen", dat zijn respectievelijk 99 en 34 van de 137 extra geschraptte ondernemingen. Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) Sector G46 registreerde een ongunstige evolutie in termen van schrappingen van ondernemingen in 2018. Het aantal geschraptte ondernemingen nam toe met 10,3 % in 2018 ten opzichte van 2017, dat zijn 374 schrappingen meer. Die ongunstige evolutie van het aantal schrappingen van ondernemingen is voor 72,8 % te wijten aan subsector 46.1 "handelsbemiddeling" en voor 11,4 % aan subsector 46.3 "groothandel in voedingsmiddelen, dranken en genotmiddelen", dat zijn respectievelijk 275 en 43 van de 378 extra schrappingen van ondernemingen. Detailhandel, met uitzondering van motorvoertuigen en motorfietsen (G47) Bij de schrappingen in 2018 kende sector G47 een ongunstige evolutie vergeleken met het jaar ervoor, net als sector G45 en G46. Het aantal geschraptte ondernemingen nam toe met 4.8% vergeleken met het jaar ervoor, van 7.270 naar 7.619 geschraptte ondernemingen. Die ongunstige evolutie is voor 82,6% voor rekening van de subsectoren 47.9 "detailhandel niet in winkels, en exclusief markt- en straathandel", 47.2 "detailhandel in voedings- en genotsmiddelen in gespecialiseerde winkels" en 47.8 "markt- en straathandel", dat zijn respectievelijk 186, 98 en 81 van de 442 geschraptte ondernemingen. Subsector 47.7 "overige detailhandel in gespecialiseerde winkels", dominante subsector van de G47, was goed voor 2.503 van de 7.619 geschraptte ondernemingen van de G47 in 2018. Die 2.503 geschraptte ondernemingen vinden men voor 64,8% in drie categorieën: de 47.71 "detailhandel in kleding in gespecialiseerde winkels" (32,6%), de 47.78 "overige detailhandel in nieuwe artikelen in gespecialiseerde winkels" (19,9%) en de 47.76 "detailhandel in bloemen, planten, zaden, kunstmeststoffen, huisdieren en voedsel voor huisdieren in gespecialiseerde winkels" (12,2%), dat zijn respectievelijk 817, 499 en 306 van de 2.503 geschraptte ondernemingen. Netto saldo: oprichting of schrapping van ondernemingen Tabel 2-7. Demografie van de ondernemingen in de handel (G45-G47) \| Klassen \| NACE-code \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| 2018/2014 \| 2018/2017 \| Relatief aandeel in 2018 \| \|--------------------------\|-----------\|--------\|--------\|--------\|--------\|--------\|------------\|------------\|-------------------------\| \| btw-plichtige \| \| \| \| \| \| \| \| \| \| \| ondernemingen \| 45 \| 23.774 \| 24.068 \| 24.613 \| 24.987 \| 25.700 \| 8,1% \| 2,9% \| 14,3% \| \| \| 46 \| 57.833 \| 57.655 \| 57.951 \| 58.307 \| 57.726 \| -0,2% \| -1,0% \| 32,2% \| \| \| 47 \| 93.167 \| 92.894 \| 94.148 \| 95.326 \| 95.937 \| 3,0% \| 0,6% \| 53,5% \| \| \| 45-47 \| 174.774\| 174.617\| 176.712\| 178.620\| 179.363\| 2,6% \| 0,4% \| 100,0% \| \| Oprichtingen \| \| \| \| \| \| \| \| \| \| \| \| 45 \| 1.582 \| 1.729 \| 1.903 \| 1.910 \| 2.379 \| 50,4% \| 24,6% \| 16,3% \| \| \| 46 \| 4.055 \| 4.160 \| 4.267 \| 4.118 \| 3.685 \| -9,1% \| -10,5% \| 25,2% \| \| \| 47 \| 7.908 \| 8.001 \| 8.409 \| 8.668 \| 8.538 \| 8,0% \| -1,5% \| 58,5% \| \| \| 45-47 \| 13.545 \| 13.890 \| 14.579 \| 14.696 \| 14.602 \| 7,8% \| -0,6% \| 100,0% \| \| Schrappingen \| \| \| \| \| \| \| \| \| \| \| \| 45 \| 1.532 \| 1.400 \| 1.266 \| 1.407 \| 1.531 \| -0,1% \| 8,8% \| 11,6% \| \| \| 46 \| 5.052 \| 4.266 \| 3.797 \| 3.641 \| 4.015 \| -20,5% \| 10,3% \| 30,5% \| \| \| 47 \| 8.076 \| 8.103 \| 6.933 \| 7.270 \| 7.619 \| -5,7% \| 4,8% \| 57,9% \| \| \| 45-47 \| 14.660 \| 13.769 \| 11.996 \| 12.318 \| 13.165 \| -10,2% \| 6,9% \| 100,0% \| \| Oprichting/verdwijning \| \| \| \| \| \| \| \| \| \| \| van ondernemingen \| 45 \| 50 \| 329 \| 637 \| 503 \| 848 \| \| \| \| \| \| 46 \| -997 \| -106 \| 470 \| 477 \| -330 \| \| \| \| \| \| 47 \| -168 \| -102 \| 1.476 \| 1.398 \| 919 \| \| \| \| \| \| 45-47 \| -1.115 \| 121 \| 2.583 \| 2.378 \| 1.437 \| \| \| \| Bron: Statbel. Handel in en reparatie van motorvoertuigen en motorfietsen (G45) In 2018 was sector G45 netto oprichter van ondernemingen. Er werden 2.379 ondernemingen opgericht tegenover 1.513 geschrapt, een positief verschil van 848 ondernemingen. Dat saldo is positief voor het vijfde opeenvolgende jaar, met een toename van 68,6% ten opzichte van 2017. Die netto oprichting van 2018 wordt geheel gevoed door twee subsectoren: de 45.1 "handel in motorvoertuigen" en de 45.2 "onderhoud en reparatie van motorvoertuigen" met respectievelijk 576 en 275 van de 848 netto oprichtingen. Grafiek 2-10. Oprichtingen en schrappingen van ondernemingen in sector G45 Bron: Statbel. Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) In 2018 was sector G46 netto vernietiger van ondernemingen. Er werden 3.685 ondernemingen opgericht tegenover 4.015 geschrapt, een verschil van -330 ondernemingen. Het is het derde negatieve saldo sinds 2014, hoewel niet opeenvolgend. Die netto vernietiging van 2018 is voor 64,9% aan te rekenen aan subsector 46.4 "groothandel in overige consumentenartikelen" met 161 van de 362 netto vernietigingen (44,5%) en aan subsector 46.6 "groothandel in andere machines en werktuigen en toebehoren" met 74 van de 362 netto vernietigingen (20,4%). Grafiek 2-11. Oprichtingen en schrappingen van ondernemingen in sector G46 Bron: Statbel. Detailhandel, met uitzondering van motorvoertuigen en motorfietsen (G47) In 2018 was ook sector G47 netto oprichter met een saldo van 919 ondernemingen. Er werden 8.538 ondernemingen opgericht tegenover 7.619 geschrapt. Het is het derde positieve saldo dat opgetekend wordt. Die netto oprichting wordt gedragen door drie subsectoren: de 47.9 "detailhandel niet in winkels en exclusief markt- en straathandel" (1.132 van de 1.376 netto oprichtingen, namelijk 82,3 %), de 47.8 "markt- en straathandel" (144 van de 1.376 netto oprichtingen, namelijk 10,5 %) en de 47.1 "detailhandel in niet-gespecialiseerde winkels" (100 van de 1.376 netto oprichtingen, namelijk 7,3 %). 2.6.2. Faillissementen en verloren arbeidsplaatsen ten gevolge van de faillissementen Voor de hele periode 2015-2019 kende het aantal faillissementen in de hele sector (G45-G47) een wisselend verloop, met een toename in 2019 ten opzichte van 2018. De ermee samenhangende verloren arbeidsplaatsen kenden hetzelfde grillige verloop, en zoals de faillissementen, evolueerden ongunstig in 2019 vergeleken met het jaar ervoor. Tabel 2-8. Faillissementen en verloren arbeidsplaatsen \| NACE-code \| 2015 \| 2016 \| 2017 \| 2018 \| 2019 \| 2018 \| 2019 \| \|-----------\|------\|------\|------\|------\|------\|------\|------\| \| \| \| \| \| \| \| I \| II \| III \| IV \| I \| II \| III \| IV \| \| Faillissementen \| 45 \| 302 \| 283 \| 299 \| 324 \| 310 \| 84 \| 70 \| 71 \| 99 \| 73 \| 95 \| 56 \| 86 \| \| \| 46 \| 803 \| 710 \| 738 \| 687 \| 722 \| 205 \| 165 \| 129 \| 188 \| 200 \| 182 \| 162 \| 178 \| \| \| 47 \| 1.394\| 1.382\| 1.499\| 1.374\| 1.438\| 384 \| 309 \| 290 \| 391 \| 363 \| 367 \| 330 \| 378 \| \| \| 45-47\| 2.499\| 2.375\| 2.536\| 2.385\| 2.470\| 673 \| 544 \| 490 \| 678 \| 636 \| 644 \| 548 \| 642 \| \| Verloren arbeidsplaatsen \| 45 \| 433 \| 348 \| 341 \| 303 \| 363 \| 84 \| 83 \| 43 \| 93 \| 78 \| 117 \| 82 \| 86 \| \| \| 46 \| 1.253\| 1.271\| 952 \| 834 \| 838 \| 216 \| 229 \| 172 \| 217 \| 185 \| 197 \| 173 \| 283 \| \| \| 47 \| 2.281\| 2.878\| 2.282\| 2.088\| 2.260\| 600 \| 515 \| 436 \| 537 \| 579 \| 702 \| 465 \| 514 \| \| \| 45-47\| 3.967\| 4.497\| 3.575\| 3.225\| 3.461\| 900 \| 827 \| 651 \| 847 \| 842 \| 1.016\| 720 \| 883 \| Bron: Statbel. In 2019 noteerde de hele handelssector (G45-G47) 2.470 faillissementen van ondernemingen, een toename met 3,6 %, zijnde 85 meer ten opzichte van 2018, met 2.385 faillissementen. Die toename van het aantal faillissementen vergeleken met het jaar ervoor ziet men ook in de ermee samenhangende verloren arbeidsplaatsen, die eveneens toenamen in 2019 in de handelssector als geheel (G45-G47), meer bepaald 3.461 verloren arbeidsplaatsen in 2019 tegenover 3.225 in 2018. In 2019 stelt men de toename van het aantal faillissementen in de hele handelssector (G45-G47) ook vast in de sectoren G46 en G47 maar niet in de G45, terwijl de toename van de daarmee samenhangende verloren arbeidsplaatsen zich in alle samenstellende sectoren voordoet. Door zijn gewicht in de hele sector (G45-G47) speelt sector G47 "detailhandel, met uitzondering van motorvoertuigen en motorfietsen” een beslissende rol, zowel voor het aantal geregistreerde faillissementen (58,2%) als voor het daarmee samenhangende banenverlies (65,3%). Handel in en reparatie van motorvoertuigen en motorfietsen (G45) Grafiek 2-13. Faillissementen en verloren arbeidsplaatsen in sector G45 Bron: Statbel. Voor de periode 2015-2019 vertonen de faillissementen een omkering van de trend: ze kennen een daling in 2019 ten opzichte van 2018, na twee opeenvolgende stijgingen. De daardoor teweeggebrachte arbeidsplaatsverliezen, die sinds 2015 zijn blijven afnemen, kenden eveneens een omkering van de trend in 2019 en gingen opnieuw stijgen. Met een resultaat van 433 verloren arbeidsplaatsen blijft 2015 het jaar met het hoogste aantal verloren arbeidsplaatsen door faillissementen voor de periode 2015-2019. In 2019 daalde het aantal faillissementen met 4,3% in sector G45 “handel in en reparatie van motorvoertuigen en motorfietsen” vergeleken met het jaar ervoor, van 324 faillissementen in 2018 naar 310 faillissementen in 2019, dat zijn er 14 minder. Het aantal verloren arbeidsplaatsen als gevolg van die faillissementen nam daarentegen toe met 19,8% in 2019, van 303 verloren arbeidsplaatsen in 2018 naar 363 in 2019. Het zijn voornamelijk de subsectoren 45.2 “onderhoud en reparatie van motorvoertuigen” en 45.1 “handel in motorvoertuigen” die het grootste aantal faillissementen kenden in 2019 met respectievelijk 145 en 136 faillissementen, wat leidde tot het verlies van respectievelijk 213 en 129 arbeidsplaatsen. Het aantal faillissementen was minder opvallend in subsector 45.4 “handel in en onderhoud en reparatie van motorfietsen en delen en toebehoren van motorfietsen”, meer bepaald 6 faillissementen van ondernemingen die leidden tot 2 verloren arbeidsplaatsen. Groothandel, met uitzondering van motorvoertuigen en motorfietsen (G46) Grafiek 2-14. Faillissementen en verloren arbeidsplaatsen in sector G46 Bron: Statbel. Terwijl de faillissementen een op- en neergaand verloop vertonen, kennen de erdoor veroorzaakte verloren arbeidsplaatsen een dalende trend voor de periode 2015-2019, met uitzondering van 2016 en 2019. Met 803 faillissementen kent 2015 een recordpeil voor de periode 2015-2019 in termen van aantal faillissementen in sector G46, terwijl 2016 het grootste aantal verloren arbeidsplaatsen vertoont voor de periode onder beschouwing (1.271 verloren arbeidsplaatsen). In 2019 steeg het aantal faillissementen in sector G46 "groothandel, met uitzondering van motorvoertuigen en motorfietsen" met 5,1 %, van 687 in 2017 naar 722, dat zijn 35 faillissementen meer. De faillissementen die opgetekend werden in 2019 leidden tot 838 verloren arbeidsplaatsen, een stijging met 0,5 % vergeleken met het jaar ervoor. Het zijn voornamelijk de subsectoren 46.1 "handelsbemiddeling", 46.4 "groothandel in overige consumentenartikelen", 46.3 "groothandel in voedingsmiddelen, dranken en genotmiddelen" en 46.7 "overige gespecialiseerde groothandel" die het grootste aantal faillissementen optekenden in 2019, met respectievelijk 234, 139, 117 en 106 faillissementen. Die 4 subsectoren zijn verantwoordelijk voor 82,5 % van de faillissementen van sector G46 in 2019 en 86,4 % van de ermee samenhangende verloren arbeidsplaatsen. Het aantal faillissementen was minder uitgesproken in subsector 46.2 "groothandel in landbouwproducten en levende dieren", met 18 faillissementen van ondernemingen en daardoor 10 verloren arbeidsplaatsen. Detailhandel, met uitzondering van motorvoertuigen en motorfietsen (G47) Grafiek 2-15. Faillissementen en verloren arbeidsplaatsen in sector G47 Bron: Statbel. Voor de periode 2015-2019 blijft 2017 het jaar met het grootste aantal faillissementen (1.499) in sector G47 "detailhandel, met uitzondering van motorvoertuigen en motorfietsen", maar de ermee samenhangende verloren arbeidsplaatsen (2.282) blijven onder het aantal van 2016 (2.878). In 2019 steeg het aantal faillissementen met 4,7 % in sector G47 "detailhandel, met uitzondering van motorvoertuigen en motorfietsen" vergeleken met het jaar ervoor, van 1.374 faillissementen in 2018 naar 1.438 faillissementen in 2019. Het aantal verloren arbeidsplaatsen als gevolg van die faillissementen kende ook een ongunstigere evolutie in 2019, met een stijging van 8,2 % vergeleken met het jaar ervoor, meer bepaald 172 meer verloren arbeidsplaatsen. Het zijn voornamelijk 4 subsectoren, namelijk de 47.7 "overige detailhandel in gespecialiseerde winkels", de 47.1 "detailhandel in niet-gespecialiseerde winkels", de 47.2 "detailhandel in voeding in gespecialiseerde winkels" en de 47.5 "detailhandel in andere consumentenartikelen in gespecialiseerde winkels" die verantwoordelijk zijn voor 79,1 % van het aantal faillissementen in 2019 in sector G47, met respectievelijk 452, 313, 233 en 140 faillissementen. Die laatste zorgden voor het verlies van respectievelijk 890, 447, 377 en 213 arbeidsplaatsen (85,3 % verloren arbeidsplaatsen door faillissementen van de G47 in 2019). Het aantal ondernemingen dat overkoppeling lag lager in subsector 47.3 "detailhandel in motorbrandstoffen in gespecialiseerde winkels", namelijk 25 faillissementen van ondernemingen die leidden tot het verlies van 35 arbeidsplaatsen. Overige detailhandel in gespecialiseerde winkels (subsector 47.7) Zoals blijkt uit grafiek 2-16 neemt subsector 47.7 "overige detailhandel in gespecialiseerde winkels" een opvallende plaats in sector G47 "detailhandel, met uitzondering van motorvoertuigen en motorfietsen" zowel voor het aantal faillissementen als voor de overeenkomstige verloren arbeidsplaatsen. Die dominante positie stelt men vast voor de hele periode 2015-2019. Grafiek 2-16. Faillissementen en verloren arbeidsplaatsen in de subsectoren van de G47 In 2019 telde subsector 47.7 "overige detailhandel in gespecialiseerde winkels" 452 faillissementen, dat zijn 31.4% van de faillissementen van sector G47 en 890 verloren arbeidsplaatsen door deze faillissementen, zijnde 39.4% van de verloren arbeidsplaatsen in sector G47. Het aantal faillissementen in 2019 in subsector 47.7 is voor 75.2% te verklaren door drie categorieën: categorie 47.71 "detailhandel in kleding in gespecialiseerde winkels", categorie 47.78 "overige detailhandel in nieuwe artikelen in gespecialiseerde winkels" en categorie 47.72 "detailhandel in schoeisel en lederwaren in gespecialiseerde winkels". Die drie categorieën waren respectievelijk goed voor 45.8%, 18.1% en 11.3% van de faillissementen van subsector 47.7, namelijk 207, 82 en 51 faillissementen op 452. De verloren arbeidsplaatsen door de faillissementen in subsector 47.7 zijn voor 60.6% toe te schrijven aan categorie 47.71 "detailhandel in kleding in gespecialiseerde winkels" (539 van de 890 verloren arbeidsplaatsen in subsector 47.7). 2.6.3. Uitvalpercentage Het uitvalpercentage is een indicator waarmee men de kwetsbaarheid van een sector kan testen afgaande op de statistieken van de faillissementen van ondernemingen en de oprichtingen van ondernemingen. Aan de hand van het uitvalpercentage, de verhouding tussen het aantal faillissementen in een sector en de actieve bevolking van ondernemingen van die sector, kan men, ongeacht de trend in absolute waarde (stijging of daling), aangeven of de statistieken van de faillissementen al dan niet alarmerend zijn, door het aantal ervan te relativeren. Tabel 2-9. Uitvalpercentage \| NACE-code \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| 2019 \| \|-----------\|------\|------\|------\|------\|------\|------\| \| 45 \| 1,47%\| 1,36%\| 1,26%\| 1,32%\| 1,39%\| 1,30%\| \| 46 \| 1,61%\| 1,46%\| 1,29%\| 1,35%\| 1,28%\| 1,36%\| \| 47 \| 1,84%\| 1,69%\| 1,68%\| 1,84%\| 1,70%\| 1,79%\| \| 45-47 \| 1,71%\| 1,57%\| 1,48%\| 1,60%\| 1,51%\| 1,57%\| Bron: Statbel, eigen berekeningen. In 2019 noteerde de handelssector (G45-G47) 2.470 faillissementen (+3,6 % vergeleken met het jaar ervoor) op de 157.063 actieve (btw-plichtige) ondernemingen (17 faillissementen meer dan het gemiddelde over de periode 2015-2019, 2.453 faillissementen). Het uitvalpercentage van de handel (G45-G47) in 2019 bedroeg 1,57 % (op 100 actieve ondernemingen gingen er 1,57 failliet), dat is een verslechtering met 0,06 procentpunt vergeleken met het jaar ervoor. De dynamiek van de handelssector (G45-G47) wordt getroffen door een dubbele ongunstige evolutie in 2019, namelijk een afname van het aantal actieve ondernemingen vergeleken met het jaar ervoor, van 157.572 actieve ondernemingen in 2018 naar 157.063 actieve ondernemingen in 2019, en een toename van de faillissementen, van 2.385 in 2018 naar 2.470 in 2019. De G47 “detailhandel, met uitzondering van motorvoertuigen en motorfietsen” kende een uitvalpercentage van 1,79 % (op 100 actieve ondernemingen zijn er 1,79 ondernemingen failliet gegaan), een achteruitgang van 0,09 procentpunt vergeleken met het jaar ervoor, een weerspiegeling van de trend in de handelssector als geheel (G45-G47) (een afname van het aantal actieve ondernemingen en een toename van het aantal faillissementen in 2019). Er is evenwel een verbetering te zien ten opzichte van 2014, zowel voor de hele handelssector (G45-G47) waar men nog 1,71 faillissementen telde op 100 ondernemingen, als voor de detailhandel (G47) met 1,84 faillissementen op 100 ondernemingen. 3. Overige indicatoren 3.1. De Statbel-enquête bij de detailhandel (G47) De gegevens met betrekking tot de omzet in de detailhandel zijn gebaseerd op de verplichte maandelijkse conjunctuurenquête$^{32}$ die georganiseerd wordt door de Algemene Directie Statistiek-Statistics Belgium. Die enquête omvat de activiteiten die opgenomen zijn onder de NACE-codes 47.11 tot 47.99 van afdeling G van de NACE Rev.2 nomenclatuur van de economische activiteiten in de Europese Gemeenschap. Die activiteiten zijn gegroepeerd in 4 categorieën, namelijk: de detailhandelsondernemingen met meerdere afdelingen, de supermarkten, de detailhandelsondernemingen met filialen, en de overige detailhandelsondernemingen. Die conjunctuurenquête levert de cijfers tegen werkelijke prijzen en tegen vaste prijzen, waardoor het prijseffect wordt belicht (er is een maandelijkse deflator van de verkoop in opgenomen). De detailhandel wordt gegroepeerd volgens de NACE-classificatie. Omzet van de detailhandel (G47) Grafiek 3-1. Omzet van de detailhandel tegen werkelijke en tegen vaste prijzen Bruto index $(2015 = 100)$. ![Grafiek 3-1](image) Bron: Statbel. Terwijl de bruto index van de detailhandel in waarde een constante evolutie kent tijdens de periode onder beschouwing, met een stijging van 4,8 % tussen 2015 en 2019, kent de index in volume een omgekeerde trend tot 2018. Het dalende verloop van de index in volume tot 2018 werd vervolgens bruusk onderbroken door de stijging van de index in 2019. Voor de beschouwde periode nam de index in volume evenwel af met 0,5 %. Ondanks de stijging in 2019 voor beide indexen wordt het verschil tussen de evolutie van de twee indexen steeds groter, getuigend van een prijseffect. --- $^{32}$ Het juridisch kader wordt bepaald door de volgende besluiten: de verordening (EG) nr. 1165/98 van de Raad van 19 mei 1998 inzake kortetermijnstatistieken, het koninklijk besluit van 4 februari 1965 gewijzigd bij het koninklijk besluit van 4 december 1969, en het koninklijk besluit van 22 december 1967 gewijzigd bij het koninklijk besluit van 16 april 1971. In 2019 ziet men een toename met 1,7 % van de index in waarde ten opzichte van 2018, tegenover een toename met 0,6 % voor de index in volume. 3.1.1. Omzet in diverse takken van de detailhandel Grafiek 3-2. Omzet in werkelijke prijzen en in vaste prijzen in diverse takken van de detailhandel Bruto index (2015 = 100). Bron: Statbel. 3.1.2. Sector voeding, dranken en genotmiddelen Voor de periode 2015-2019 volgden de twee omzetindexen van de sector voeding, dranken en genotmiddelen omgekeerde trends met een stijgende trend voor de index in waarde, met uitzondering van 2017, en een dalende trend voor de index in volume, waardoor het verschil tussen beide groter werd. In 2019 nam de verkoop in waarde van de sector voeding, dranken en genotmiddelen in werkelijke prijzen toe met gemiddeld 0,3 % ten opzichte van 2018 (+1,4 procentpunt vergeleken met het jaar ervoor) terwijl het volume van de verkoop afnam met 1,0 % (+0,2 procentpunt vergeleken met het jaar ervoor). 3.1.3. Sector textiel, kleding en schoeisel Tussen 2015 en 2019 kende de verkoop in de branche “textiel, kleding en schoeisel” een dalende trend, zowel in waarde als in volume, met respectievelijk een afname van 6,1 % en 8,4 %. Die trend zette zich niet door in 2019. Terwijl de omzet in die sector in 2019 verder daalde ten opzichte van 2018 in volume (-0,5 %), nam deze in waarde licht toe (+0,1 %). Daarnaast is het verschil tussen de evolutie prijs-volume groter geworden. 3.1.4. Consumentenartikelen De consumentenartikelen blijven het onder de hier bestudeerde producten vrij goed doen. De verkoop groeide over de hele beschouwde periode zowel in volume als in waarde. Voor de periode 2015-2019 kende de verkoop van de sector “consumentenartikelen” een stijging met 8,9 % voor de verkoop in werkelijke prijzen en met 6,9 % voor de verkoop in vaste prijzen. In 2019 steeg de verkoop ten opzichte van het jaar ervoor, zowel in waarde (+3,3 %) als in volume (+2,3 %), en opvallender dan in 2018 maar ook over de hele beschouwde periode. Grafiek 3-3. Omzet in werkelijke prijzen et in vaste prijzen in de motorbrandstoffen en diverse producten Bruto index (2015 = 100). ![Graph showing trends in motor fuels and other products] Bron: Statbel. ### 3.1.5. Motorbrandstoffen Voor de periode 2015-2019 nam de verkoop van motorbrandstoffen in waarde toe met 5,1 % terwijl de verkoop in volume zakte met 8,2 %. De stijging van de verkoop van motorbrandstoffen in waarde was evenwel niet permanent voor de hele beschouwde periode, anders dan de daling van de verkoop in volume (uitgezonderd de stagnatie in 2018). In 2019 daalde de verkoop van motorbrandstoffen in waarde met 1,3 % ten opzichte van 2018, een forse daling ten opzichte van de groei in 2018 (8,8 %). De verkoop van motorbrandstoffen in volume daalde met 1,2 % in 2019, na een quasi-stagnatie in 2018 (0,1 %). ### 3.1.6. Diverse producten Onder de noemer “diverse producten” vindt men onder meer: “farmaceutische producten; medische en orthopedische artikelen; reukwerk en cosmetica”, “overige detailhandel in niet-gespecialiseerde winkels” en “verkoop via postorderbedrijven of via internet”. Voor de periode 2015-2019 is de algemene trend van de verkoop van diverse producten stijgend, zowel voor de verkoop in werkelijke prijzen (+18,9 %) als in vaste prijzen (+17,7 %). Die stijgende trend van de verkoop in de branche “diverse producten” hield aan in 2019 en was daarbij meer uitgesproken dan in 2018, zowel in werkelijke prijzen als in vaste prijzen, met een stijging ten opzichte van het jaar ervoor van respectievelijk 7,5 % (tegenover 1,5 % in 2018) en 6,1 % (tegenover 0,5 % in 2018). 3.2. Registratie van de verkoop van nieuwe en tweedehands personenwagens Grafiek 3-4. Inschrijvingen nieuwe en tweedehands personenwagens (2015-2019) Bron: Statbel en FOD Mobiliteit en Vervoer. Het totaal aantal inschrijvingen van nieuwe en tweedehands personenwagens daalde het tweede jaar op rij en deze keer met 0,7 % in vergelijking met 2018 tot 1.268.118, wat een daling is van 9.368 personenwagens t.o.v. 2018. De inschrijvingen van nieuwe personenwagens steeg lichtjes met 0,1 % (+ 483) maar de inschrijvingen van tweedehands personenwagens daalde het tweede jaar op rij met 1,4 % (- 9.851). Grafiek 3-5. Evolutie inschrijvingen nieuwe personenwagens op basis van brandstof (2015-2019) Bron: Statbel en FOD Mobiliteit en Vervoer. Het aantal nieuwe ingeschreven dieselwagens bedroeg in 2019 173.704 wat een enorme daling is in vergelijking met 2018 toen er nog 201.023 (-13,6%) dieselpersonenwagens werden ingeschreven. Het aantal nieuw ingeschreven benzinewagens nam daarentegen sterk toe tot 336.731 personenwagens in 2019 wat een stijging is met 4% in vergelijking met 2018. De grootste stijging was echter te noteren bij de nieuw ingeschreven elektrische wagens die toenamen met 136,3% in 2019 tot 8.892 tegen 3.763 in 2018. Nieuwe hybride personenwagens werden in 2019 ook sterk aangekocht met een grote stijging van 41,4% in 2019 met 35.010 tegen 24.759 in 2018. Opmerkelijk is dat die stijging vooral toe te schrijven is aan de verkoop van hybride diesels die in 2019 (6.012) met 381,3% toenamen in vergelijking met 2018 (1.249). De verkoop van hybride benzinewagens nam slechts toe met 23,3% van 23.510 in 2018 tot 28.998 in 2019. Op een periode van 5 jaar kan worden vastgesteld dat de verkoop van nieuwe benzinewagens sterk gestegen is met een toename van 146.784 nieuwe personenwagens (+77,3%) terwijl de verkoop van nieuwe dieselwagens ingestort is met een daling van 129.641 nieuwe personenwagens op een periode van 5 jaar (-42,7%). De verkoop van nieuwe elektrische personenwagens is op 5 jaar met 553,8% gestegen van 1.360 in 2015 tot 8.892 in 2019. Ook de verkoop van nieuwe hybride personenwagens is sinds 2015 in vergelijking met 2019 sterk gestegen met 222,8% van 10.845 in 2015 tot 35.010 in 2019. Het is dus duidelijk dat er op een periode van 5 jaar een belangrijke “vergroening” is van het wagenpark. 3.3. Consumptieprijsontwikkeling in de detailhandel De analyse van de consumptieprijsontwikkeling in de detailhandel is gebaseerd op het jaarverslag 2019 van het Prijzenobservatorium. 3.3.1. Consumptieprijsontwikkeling voor levensmiddelen vergeleken met de buurlanden Tabel 3-1. Inflatie in 2019 voor levensmiddelen vergeleken met de buurlanden \| \| België \| Gemiddelde buurlanden \| Duitsland \| Frankrijk \| Nederland \| Gewicht 2019 (in %) \| \|--------------------------------\|--------\|-----------------------\|-----------\|-----------\|-----------\|---------------------\| \| \| \| \| \| \| \| België \| \| \| \| \| \| \| \| Gemiddelde buurlanden \| \| Onbewerkte levensmiddelen \| -0,4 \| 1,6 \| 0,4 \| 2,6 \| 2,0 \| 20,1 \| \| Vlees \| 1,1 \| 3,0 \| 3,0 \| 2,5 \| 5,4 \| 19,5 \| \| Groenten \| 2,0 \| 6,2 \| 6,2 \| 6,0 \| 7,1 \| 7,4 \| \| Fruit \| -1,3 \| -2,0 \| -4,1 \| 0,4 \| -1,7 \| 5,5 \| \| Vis en zeevruchten \| -1,6 \| 3,1 \| 3,5 \| 2,9 \| 3,4 \| 4,4 \| \| Bewerkte levensmiddelen \| 1,7 \| 2,7 \| 1,8 \| 3,5 \| 3,9 \| 79,9 \| \| Tabak \| 5,4 \| 6,2 \| 3,7 \| 10,6 \| 2,8 \| 14,2 \| \| Brood en granen \| 1,2 \| 2,2 \| 2,4 \| 1,5 \| 4,1 \| 14,5 \| \| Alcoholvrije dranken \| -0,1 \| 0,8 \| -0,2 \| 2,0 \| 1,8 \| 6,4 \| \| Mineraalwater, frisdranken en sappen \| 0,2 \| 1,4 \| 0,4 \| 2,5 \| 2,8 \| 5,2 \| \| Koffie, thee en cacao \| -1,6 \| -0,4 \| -1,2 \| 0,8 \| -0,1 \| 1,2 \| \| Alcoholische dranken \| 0,4 \| 1,7 \| 0,9 \| 2,6 \| 0,6 \| 8,9 \| \| Wijnen \| 1,3 \| 1,6 \| 0,3 \| 1,9 \| 0,8 \| 5,2 \| \| Bier \| -1,0 \| 1,6 \| 1,8 \| 1,6 \| 0,7 \| 2,9 \| \| Gedistilleerde dranken \| -0,2 \| 1,0 \| 0,6 \| 4,2 \| 0,4 \| 0,8 \| \| Oliën en vetten \| 0,3 \| 0,0 \| -5,1 \| 4,8 \| 4,8 \| 1,6 \| \| Suiker, jam, chocolade \| 0,7 \| 0,7 \| -0,3 \| 1,2 \| 3,0 \| 5,2 \| \| Voeding n.e.g. \| -0,1 \| 1,5 \| 1,1 \| 1,2 \| 3,5 \| 3,0 \| \| Levensmiddelen \| 1,3 \| 2,5 \| 1,6 \| 3,3 \| 3,6 \| 100 \| \| Levensmiddelen (bij ongewijzigde indirecte belastingen) \| 0,8 \| 2,0 \| 1,6 \| 2,7 \| 1,0 \| 100 \| Bronnen: Europese Commissie, FOD Economie, Statbel. De inflatie voor levensmiddelen voor België bedroeg in 2019 1,3 %, terwijl die inflatie in de buurlanden gemiddeld 2,5 % bedroeg. Nederland kende in 2019 de hoogste inflatie voor levensmiddelen met 3,6 %, gevolgd door Frankrijk (+ 3,3 %) en Duitsland (+1,6 %). Vooral door tabak (+ 5,4 %) en groenten (+2 %) nam de inflatie voor levensmiddelen in België in 2019 toe. De inflatie voor onbewerkte levensmiddelen was negatief voor België in 2019 en bedroeg -0,4 %, wat onder het gemiddelde van de buurlanden is die 1,6 % bedraagt. De negatieve inflatie voor België is vooral te danken aan vis en zeevruchten (-1,6 %) en fruit (- 1,3 %). In Frankrijk bedraagt de inflatie voor onbewerkte levensmiddelen 2,6 %, terwijl die in Nederland 2 % bedroeg en in Duitsland 0,4 % noteerde. Van de buurlanden kende Nederland de hoogste inflatie voor bewerkte levensmiddelen met 3,9 %, gevolgd door Frankrijk met 3,5 %, Duitsland met 1,8 % en België met 1,7 %. De gemiddelde inflatie in de buurlanden voor tabak bedroeg 6,2 % waarbij de inflatie in Frankrijk voor tabak zelfs met 10,6 % toenam. De inflatie voor brood en granen is in alle landen gestegen met een gemiddelde van 2,2 % in de buurlanden, waarbij Nederland de grootste inflatie kent met 4,1 %, gevolgd door Duitsland met 2,4 %, Frankrijk met 1,5 % en België met 1,2 %. ### 3.3.2. Consumptieprijsontwikkeling voor niet-energetische goederen en diensten vergeleken met de buurlanden Tabel 3-2. Inflatie in 2019 voor niet-energetische industriële goederen en diensten vergeleken met de buurlanden \| \| België \| Gemiddelde buurlanden \| Duitsland \| Frankrijk \| Nederland \| Gewicht 2019 (in %) \| \|--------------------------------\|--------\|-----------------------\|-----------\|-----------\|-----------\|---------------------\| \| \| \| \| \| \| \| België \| Gemiddelde buurlanden \| \| Recreatie en cultuur \| 2,3 \| 0,4 \| 0,1 \| 0,5 \| 1,9 \| 12,8 \| 14,2 \| \| Pakketreizen \| 4,0 \| 0,7 \| 0,4 \| 1,9 \| 3,4 \| 2,0 \| 2,3 \| \| Kranten, boeken en schrijfwaren \| 4,7 \| 3,0 \| 3,3 \| 2,3 \| 3,4 \| 1,8 \| 2,2 \| \| Culturele diensten \| 3,1 \| 1,5 \| 0,8 \| 2,9 \| 2,5 \| 2,1 \| 2,2 \| \| Overige artikelen voor recreatie, tuinen en huisdieren \| 1,3 \| 0,9 \| 1,4 \| -0,3 \| 2,4 \| 3,3 \| 3,5 \| \| Diensten voor recreatie en sport \| 2,4 \| 1,9 \| 0,6 \| 2,3 \| 4,3 \| 1,5 \| 1,6 \| \| Grote duurzame goederen voor recreatie buitenshuis \| -0,1 \| 0,4 \| 0,8 \| 0,1 \| -1,0 \| 0,2 \| 0,6 \| \| Audio, video, foto, film en gegevensverwerkende apparatuur \| -1,2 \| -3,4 \| -3,3 \| -3,4 \| -3,8 \| 1,9 \| 2,0 \| \| Vervoer exclusief energie \| 2,0 \| 1,3 \| 2,3 \| 1,3 \| 3,0 \| 12,9 \| 16,3 \| \| Aankoop van voertuigen \| 1,8 \| 1,5 \| 2,3 \| 0,6 \| 0,7 \| 6,1 \| 5,9 \| \| Onderhoud van privé-voertuigen \| 2,5 \| 3,6 \| 4,5 \| 2,9 \| 4,5 \| 3,6 \| 3,4 \| \| Vervoersdiensten \| 2,2 \| 1,7 \| 1,9 \| 0,6 \| 5,0 \| 2,1 \| 3,9 \| \| Overige diensten i.v.m. privé-voertuigen \| 3,6 \| 1,3 \| 1,4 \| 1,0 \| 3,2 \| 0,4 \| 2,1 \| \| Smeermiddelen \| 1,0 \| -0,1 \| 2,8 \| -1,0 \| 0,0 \| 0,0 \| 0,1 \| \| Onderdelen van privé-voertuigen \| -0,1 \| 0,7 \| 0,4 \| 1,5 \| -0,3 \| 0,7 \| 0,9 \| \| Restaurants, cafés en hotels \| 2,2 \| 2,3 \| 2,8 \| 1,4 \| 4,3 \| 11,7 \| 10,0 \| \| Cateringdiensten \| 2,1 \| 2,3 \| 2,6 \| 1,3 \| 4,6 \| 10,4 \| 7,8 \| \| Accommodatie \| 2,8 \| 2,6 \| 3,2 \| 1,6 \| 2,1 \| 1,3 \| 2,2 \| \| Diverse goederen en diensten \| 2,0 \| 1,6 \| 2,3 \| 1,0 \| 1,3 \| 12,2 \| 13,9 \| \| Verzekeringen \| 2,8 \| 1,8 \| 1,6 \| 1,6 \| 4,4 \| 3,5 \| 4,0 \| \| Persoonlijke verzorging \| 1,6 \| 1,1 \| 1,4 \| 0,3 \| 2,5 \| 4,0 \| 4,0 \| \| Sociale bescherming \| 1,9 \| 2,4 \| 4,9 \| 1,7 \| -9,0 \| 2,9 \| 2,8 \| \| Artikelen voor persoonlijk gebruik n.e.g. \| 2,2 \| 0,5 \| 1,4 \| 0,1 \| -1,1 \| 0,8 \| 1,2 \| \| Overige diensten n.e.g. \| 1,0 \| 1,8 \| 1,8 \| 1,2 \| 3,8 \| 0,9 \| 1,4 \| \| Financiële diensten n.e.g. \| 2,6 \| 2,0 \| 3,2 \| 0,2 \| 3,5 \| 0,1 \| 0,6 \| \| Huisvesting exclusief energie \| 1,2 \| 1,4 \| 1,6 \| 0,7 \| 2,4 \| 14,6 \| 18,6 \| \| Werkelijke woninghuur \| 1,1 \| 1,3 \| 1,5 \| 0,4 \| 2,4 \| 9,1 \| 12,6 \| \| Onderhoud en reparatie van de woning \| 2,1 \| 2,5 \| 3,4 \| 1,9 \| -0,9 \| 2,4 \| 2,1 \| \| Watervoorziening en diverse diensten i.v.m. de woning \| 1,1 \| 1,3 \| 1,4 \| 0,3 \| 3,8 \| 3,0 \| 3,9 \| \| Gezondheid \| 1,0 \| 0,7 \| 1,1 \| -0,4 \| 2,5 \| 11,9 \| 6,4 \| \| Diensten van ziekenhuizen \| 1,8 \| 2,0 \| 2,3 \| 0,1 \| 0,0 \| 6,4 \| 0,7 \| \| Extramurale gezondheidszorg \| 0,4 \| 0,9 \| 0,8 \| 0,6 \| 2,5 \| 2,3 \| 3,1 \| \| Medische producten en toestellen \| -0,1 \| 0,1 \| 1,0 \| -1,8 \| 2,5 \| 3,1 \| 2,7 \| \| Stoffering, huishoudelijke apparaten en dagelijks onderhoud van de woning \| 0,7 \| 0,6 \| 0,8 \| 0,2 \| 1,3 \| 10,8 \| 8,1 \| \| Meubelen en stoffering, vloerbedekking \| 1,2 \| 0,9 \| 1,2 \| 0,3 \| 0,9 \| 3,6 \| 2,9 \| \| Goederen en diensten voor het dagelijks onderhoud van de woning \| 0,4 \| 1,3 \| 1,1 \| 1,1 \| 2,3 \| 3,1 \| 1,6 \| \| Huishoudtextiel \| 1,2 \| 1,4 \| 2,0 \| 0,5 \| 1,3 \| 0,9 \| 0,6 \| \| Glas, servies en huishoudelijke artikelen \| 0,7 \| 0,7 \| 0,5 \| 1,1 \| -0,3 \| 0,8 \| 0,8 \| \| Gereedschappen voor huis en tuin \| 0,4 \| -0,6 \| -0,3 \| -0,6 \| -2,1 \| 0,9 \| 0,9 \| \| Huishoudelijke apparaten \| -0,3 \| -0,4 \| -0,1 \| -1,9 \| 4,7 \| 1,4 \| 1,4 \| \| Kleding en schoenen \| 0,7 \| 1,1 \| 1,7 \| -0,2 \| 1,5 \| 7,7 \| 7,3 \| \| Kleding en kledingstoffen \| 0,9 \| 1,3 \| 2,0 \| -0,4 \| 1,9 \| 6,6 \| 5,8 \| \| \| België \| Gemiddelde buurlanden \| Duitsland \| Frankrijk \| Nederland \| Gewicht 2019 (in %) \| \|------------------------\|--------\|-----------------------\|-----------\|-----------\|-----------\|---------------------\| \| Schoenen \| 0,2 \| 0,4 \| 0,4 \| 0,4 \| -0,9 \| 1,2 \| \| Onderwijs \| 1,4 \| -0,8 \| -1,3 \| 2,4 \| -2,1 \| 0,7 \| \| Communicatie \| 0,1 \| -1,9 \| -0,8 \| -2,6 \| -5,3 \| 4,8 \| \| Post- en pakketdiensten\| 14,7 \| 4,5 \| 3,4 \| 6,6 \| 2,3 \| 0,1 \| \| Telefoonapparatuur \| -2,4 \| -10,1 \| -5,5 \| -10,4 \| -19,3 \| 0,2 \| \| Telefoon- en internetdiensten \| -0,2 \| -1,1 \| -0,6 \| -1,7 \| -2,5 \| 4,5 \| \| NEIG* en diensten \| 1,5 \| 1,1 \| 1,3 \| 0,6 \| 1,9 \| 100 \| \| Diensten \| 1,8 \| 1,5 \| 1,5 \| 1,2 \| 2,7 \| 61,2 \| \| NEIG \| 1 \| 0,6 \| 1,1 \| -0,3 \| 0,6 \| 38,8 \| \| NEIG en diensten (bij ongewijzigde indirecte belastingen) \| 1,5 \| 1,1 \| 1,3 \| 0,6 \| 1,1 \| 100 \| \| NEIG (bij ongewijzigde indirecte belastingen) \| 1,0 \| 0,5 \| 1,1 \| -0,3 \| 0,1 \| 100 \| \| Diensten (bij ongewijzigde indirecte belastingen) \| 1,8 \| 1,4 \| 1,5 \| 1,2 \| 1,8 \| 100 \| * Niet-energetische industriële goederen. Bronnen: Europese Commissie, FOD Economie, Statbel. De classificatie voor niet-energetische industriële goederen (NEIG) werd gewijzigd en is niet meer ingedeeld in niet-duurzame goederen, half duurzame goederen en duurzame goederen. Daarom gebruiken we vanaf nu de nieuwe classificatie. De inflatie voor niet-energetische industriële goederen bedroeg voor België in 2019 1%, terwijl het gemiddelde voor de buurlanden 0,6% was. Duitsland kende bijna hetzelfde inflatiepeil als België met 1,1%, gevolgd door Nederland met 0,6% en Frankrijk waar de inflatie negatief was en -0,3% noteerde. De grootste inflatie in België bij de NEIG was er voor kranten en tijdschriften met 4,7%, terwijl het gemiddelde voor de buurlanden hier 3,0% bedroeg. Vooral de prijzen van kranten zijn in 2019 sterk toegenomen met 13,4%. Pakketreizen kende eveneens een sterke prijsstijging met 4,0% terwijl het gemiddelde voor de buurlanden slechts 0,7% bedroeg. De inflatie voor post- en pakketdiensten bedroeg in België 14,7% in 2019, wat veel hoger is dan het gemiddelde van de buurlanden dat 4,5% bedroeg. Frankrijk kende voor post- en pakketdiensten een inflatie van 6,6%, gevolgd door Duitsland (3,4%) en Nederland (2,3%). Op 1 januari 2019 heeft bpost de tarieven voor postzegels verhoogd. De prijs voor een non-prior zegel kost bij enkelvoudige verkoop 0,95 euro tegen 0,87 euro voordien en bij aankoop van 10 stuks 0,92 euro. De prijs voor priorzegels werd heringevoerd kost vanaf 1 januari 2019 1 euro en bij aankoop van 10 stuks 0,97 euro. Sinds de coronacrisis rekent B-post een crisistoeslag van 25 eurocent per pakje omdat het netwerk van bpost onder druk staat door de enorme boost van e-commerce. Uit de studie van KPMG voor opdracht van het BIPT is gebleken dat het “gebrek aan een eerlijk tariefsysteem voor internationale leveringen” een belangrijk knelpunt is. Bovendien is het volgens de studie van KMPG voor e-retailers niet altijd duidelijk welke leveringsopties – en diensten er beschikbaar zijn en tegen welke prijs. Dat gebrek aan transparantie zou moeten aangepakt worden door het installeren van een tool via de website van het BIPT die alle leveringsopties voor e-commerce vergelijkt voor de verschillende pakketleveranciers wat vergelijkbaar is met wat BIPT gebruikt om het beste internet- en belpakket te kiezen voor particulieren. Momenteel heeft het BIPT postaalpunt.be ontwikkeld maar dat geeft --- 33 Analyse van de prijzen, Jaarverslag 2019 van het Instituut voor de nationale rekeningen, Prijzenobservatorium, blz 42. 34 De Tijd (09.04.2020) “Bpost rekent bedrijven ‘crisistoeslag’ voor pakjes aan”. 35 Advies van de Raad van het BIPT van 12 januari 2018 met betrekking tot de aanbevelingen uit de e-commerce studie, blz. 4. enkel weer waar er een afhaaldienst van een bepaalde pakketleverancier is en maakt een prijsvergelijking tussen de verschillende postbedrijven niet mogelijk. 3.4. E-commerce 3.4.1. Online aankopen door Belgische consumenten vergeleken met de buurlanden Grafiek 3-6. Online aankopen door Belgische consumenten in 2019 vergeleken met de buurlanden In procent. De afgelopen drie maanden deed 55 % van de Belgische bevolking online aankopen, wat iets meer is dan het Europees gemiddelde (53 %). In het afgelopen jaar deed 66 % van de Belgische bevolking online aankopen, waarmee België het hier iets beter doet dan het Europees gemiddelde (63 %). Het percentage van de Belgische bevolking dat nog nooit online winkelde of langer dan 1 jaar geleden online winkelde bedroeg 25 % voor België, wat even hoog is dan het Europees gemiddelde (25 %). Het gedeelte van de Belgische bevolking dat nog nooit online winkelde bedraagt 18 % wat iets lager is dan het Europees gemiddelde (20 %). De vaststelling dat een belangrijk deel van de Belgische bevolking nog nooit online iets kocht blijft gelden (18 %). Voor Nederland bedraagt dit percentage slechts 8 %, voor Duitsland 10 % en voor Frankrijk 17 %. België moet op dit vlak wel een serieuze achterstand inhalen en commercieel kan dit voor de Belgische e-commerce belangrijk zijn om een belangrijk gedeelte van deze potentiële consumenten proberen te activeren. Grafiek 3-7. Online aankopen Belgische consumenten in het afgelopen jaar vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. Het aantal Belgen dat online aankopen doet neemt elk jaar toe. België kende sinds 2015 de grootste stijging in vergelijking met de buurlanden met een stijging van 11 procentpunt, gevolgd door EU28 en Nederland met 10 procentpunt, Duitsland met 6 procentpunt en Frankrijk 5 procentpunt. Terwijl in 2015 amper 55% van de Belgische bevolking online aankopen deed, was dit in 2019 reeds toegenomen tot 66% terwijl er voor EU28 een stijging met 10 procentpunt waar te nemen was op 5 jaar nl. van 53% in 2015 tot 63% in 2019. Ook in de buurlanden nam de online-handel sterk toe. Ten opzichte van de buurlanden hinkt de Belgische online-aankoop toch nog steeds achterop. Nederland kende in 2019 het hoogst percentage online aankopers met 81%, gevolgd door Duitsland met 79% en Frankrijk met 70%, terwijl het EU-gemiddelde 63% bedroeg. Grafiek 3-8. Online aankoop van goederen en diensten die afkomstig zijn van andere Europese landen (2008-2019) In percent van individuen met een leeftijd tussen 16 en 74 jaar. Bron: Europese Commissie, Digital Scoreboard. Volgens cijfers van het Digital Scoreboard van de Europese Commissie winkelden in 2019 43,2% van de personen die in België gevestigd zijn online bij verkopers uit andere EU-landen. Dit cijfer neemt dus nog verder toe in vergelijking met 2018 toen dit 38,8% bedroeg. Als er een vergelijking gemaakt wordt met onze buurlanden kan worden vastgesteld dat er zowel voor Nederland (32,7%) als Frankrijk (24,8%) een dalende trend waarnembaar is. In Duitsland winkelden iets meer dan 21% van de personen online bij verkopers uit andere EU-landen. Het gemiddelde voor de Europese Unie bedraagt 22,1%, wat 21 procentpunt lager is dan in België. Indien België zou evolueren in de richting van het Europees gemiddelde ten gunste van nationale aankopen, zou dit ten een positieve impact hebben op de werkgelegenheid in België. 3.4.2. Online verkopen bij Belgische ondernemingen vergeleken met de buurlanden Grafiek 3-9. Online verkopen bij Belgische kmo’s vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. De onlineverkoop bij Belgische kmo’s$^{36}$ evolueert vooral sinds 2018 en 2019 positief en is hoger dan zijn buurlanden. Terwijl in 2015 nog maar 24 % van de Belgische kmo’s online verkochten, was dit reeds toegenomen tot 29 % in 2019 wat veel hoger is dan het Europees gemiddelde dat 18 % bedroeg in 2019. Nederland volgde in dat jaar na België met 21 %, gevolgd door Duitsland met 17 % en Frankrijk met 15 %. $^{36}$ Het gaat over bedrijven tussen 10 en 249 werknemers zonder financiële sector. Grafiek 3-10. Online verkopen bij Belgische grote ondernemingen vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. De onlineverkoop bij grote ondernemingen$^{37}$ in België was reeds in 2015 indrukwekkend met 51% van de Belgische grote ondernemingen die online verkochten en is sindsdien enkel toegenomen tot een percentage van 58% in 2019. Dat percentage ligt steeds boven het Europees gemiddelde dat 39% bedraagt in 2019. In Frankrijk zijn er 45% van de grote ondernemingen online actief, gevolgd door Duitsland met 36% en Nederland met 32%. --- $^{37}$ Het gaat over ondernemingen met meer dan 250 werknemers en zonder de financiële sector. 3.4.3. Online b2b-verkopen van Belgische ondernemingen vergeleken met de buurlanden Grafiek 3-11. Online b2b-verkopen van Belgische kmo’s vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. In 2019 bedroeg de online b2b-verkoop van Belgische kmo’s 19 % wat veel hoger is dan de Europese Unie waarbij dit slechts 11 % was maar dichtbij Nederland (18 %). In 2015 kwam dit cijfer op 16 % uit voor Belgische kmo’s wat evenveel was dan Nederland. Frankrijk scoort hier slecht in vergelijking met de buurlanden met 6 % in 2019. Duitsland kende een negatieve trend met 18 % in 2016 tot 12 % in 2019, zoals Frankrijk met 10 % in 2016 tot 6 % in 2019. Grafiek 3-12. Online b2b-verkopen van Belgische grote ondernemingen vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. Het valt op dat in 2019 het percentage van b2b voor Belgische grote ondernemingen zeer hoog is met 38 %, terwijl dat percentage in 2015 nog maar 29 % bedroeg. Het EU-percentage kwam in 2019 uit op 20 %, wat 18 procentpunt lager is dan België. Nederland volgt in 2019 na België met 24 % en Frankrijk heeft maar 18 % grote ondernemingen die online b2b verkochten in 2019. Voor Duitsland zijn er geen cijfers beschikbaar voor 2019 en 2018. 3.4.4. Online b2c-verkopen van Belgische ondernemingen vergeleken met de buurlanden Grafiek 3-13. Online b2c-verkopen van Belgische kmo’s vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. De online b2c-verkoop van Belgische kmo’s bedroeg in 2019 21 % wat veel hoger is dan de Europese Unie waarbij dat slechts 13 % was. In 2015 bedroeg dat cijfer voor Belgische kmo’s nog maar 17 %. In 2019 kwam Nederland net achter België met 16 %, gevolgd door Duitsland met 13 % en Frankrijk met 11 %. Grafiek 3-14. Online b2c-verkopen van Belgische grote ondernemingen vergeleken met de buurlanden (2015-2019) In procent. Bron: Eurostat. In 2019 verkochten 32 % grote Belgische ondernemingen online wat betreft de b2c-verkoop wat 8 procentpunt meer is dan in 2015. Het percentage is bovendien veel hoger dan bij Europese Unie dat 19 % bedroeg in 2019. Voor 2019 volgt Frankrijk net na België met 20 %, 12 procentpunt lager dan België, en wordt gevolgd door Nederland met 18 %. Voor Duitsland zijn er bijna geen cijfers beschikbaar. 3.4.5. Onlineverkopen van Belgische ondernemingen per verkoopsregio (nationaal-Europees-rest wereld) vergeleken met de buurlanden Grafiek 3-15. Onlineverkopen van Belgische kmo’s per verkoopsregio (nationaal-Europees-rest wereld) vergeleken met de buurlanden In procent. De verkopen per regio worden slechts elke 2 jaar opgevraagd bij de ondernemingen maar op basis van die cijfers kan er voor de Belgische kmo’s wel een positieve trend worden waargenomen. In 2015 deden 22 % van de Belgische kmo’s binnenlandse onlineverkopen terwijl dat in 2019 reeds 29 % bedroeg wat een toename is van 7 procentpunt. Voor de onlineverkopen binnen de Europese unie is dat cijfer voor de Belgische kmo’s eveneens positief geëvolueerd van 13 % in 2015 tot 15 % in 2019. Voor onlineverkopen met de rest van de wereld evolueerde dit cijfer eveneens van 12 % in 2015 tot 15 % in 2019. Grafiek 3-16. Onlineverkopen van Belgische grote ondernemingen per verkoopsregio (nationaal-Europees-rest van de wereld) vergeleken met de buurlanden In procent. Bron: Eurostat. In 2015 deden 50% van de Belgische grote ondernemingen binnenlandse onlineverkopen terwijl dat in 2019 reeds 57% bedroeg wat een toename is van 7 procentpunt. Voor de onlineverkopen binnen de Europese unie is dit cijfer voor de Belgische grote ondernemingen ook positief geëvolueerd van 36% in 2015 tot 39% in 2019. Voor onlineverkopen met de rest van de wereld evolueerde dit cijfer voor de Belgische grote ondernemingen van 20% in 2015 tot 23% in 2019. 3.4.6. Omzet uit e-commerce Grafiek 3-17. Totale verkoop van ondernemingen langs elektronische weg (2003-2019) In % van hun omzet. Bron: Europese Commissie, Digital Scoreboard. De Belgische bedrijven hebben sinds 2013 een sterke inhalaalbeweging ontplooid wat betreft de omzet uit e-commerce volgens cijfers van het Digital Scoreboard van de Europese Commissie in vergelijking met de buurlanden. In 2019 haalde de Belgische bedrijven 32,6% van hun omzet uit e-commerce wat nog iets hoger is dan in 2018 toen dat cijfer 31,5% bedroeg. In 2019 was dat cijfer voor Duitsland 15,1%, voor Frankrijk 22% en voor Nederland 14,9%. Grafiek 3-18. Totale verkoop langs elektronische weg door kmo’s (10-249 tewerkgestelden) (2003-2019) In % van hun omzet (financiële sector uitgesloten). Bron: Europese Commissie, Digital Scoreboard. Als je enkel de e-commerce omzet van kmo’s bekijkt, krijg je echter een ander beeld. België scoort hier nog steeds beter dan de buurlanden maar er is een duidelijke terugval merkbaar sinds 2016 waarbij de omzet uit e-commerce 19,6% bedroeg, met een daling in 2017 (15,4%) en 2018 (12,5%), en in 2019 terug een stijging optekende tot 14,1%. 3.4.7. Obstakels die individuen ondervonden bij online aankopen op basis van arbeids situatie in 2019 Grafiek 3-19. Individueu die geen problemen ondervonden bij aankoop/bestellingen online voor privé gebruik, op basis van arbeids situatie In procent. Bron: Europese Commissie, Digital Scoreboard. In 2019 ondervonden werkende Belgen het minste problemen bij online aankopen (43,3%) gevolgd door studenten (42%), werklozen (36,7%) en gepensioneerden (26,5%). Als er een vergelijking wordt gemaakt met de buurlanden op basis van de cijfers van het Digital Scoreboard van de Europese Commissie, bemerkt men dat België in vergelijking met Frankrijk en Nederland beter scoort voor alle groepen behalve voor de gepensioneerden (en studenten ten opzichte van Frankrijk). Belgische gepensioneerden ondervinden in 26,5% geen problemen bij online aankopen, terwijl dat voor Frankrijk 30,6% is en voor Nederland 37% bedraagt. Duitsland behaalt in alle categorieën de beste score vooral voor de groep werkenden waarbij in 73% van de online aankopen geen enkel probleem werd vastgesteld. Een “harde” brexit zal e-commerce sterk treffen met een enorme toename van douane aangiftes tot gevolg. Hierdoor zullen douaniers alle pakketten vanuit en naar het Verenigd Koninkrijk moeten controleren omdat die niet meer onder het Europees recht vallen, met mogelijke grote vertragingen en hogere kosten tot gevolg. Naar schatting zou 75% van de totale kosten voor de levering van fysieke goederen via e-commerce worden gemaakt in de “last mile”. Ter verduurzaming van de “last mile” kunnen 4 hefbomen worden gecombineerd: 1. Prijsdifferentiëleid van overheden of van e-commerceaanbieders om duurzamere oplossingen te bevorderen; 2. Nieuwe organisatievormen zodat de distributiekanalen geoptimaliseerd worden en er een transformatie is naar een duurzaam logistiek proces; 3. Nieuwe en bestaande technologische toepassingen combineren met nieuwe organisatievormen; 4. Transparantie bevorderende maatregelen invoeren door consumenten te informeren over de negatieve impact van bepaalde vormen van e-commercelogistiek. ### 3.4.8. De impact van de tarieven van b-post op de ontwikkeling van e-commerce in België naar de buurlanden KPMG heeft die problematiek reeds onderkend in haar studie over e-commerce in opdracht van het BIPT en komt tot de conclusie dat een gebrek aan prijstransparantie, alsook de hoge internationale leveringstarieven, mede tot de voornaamste belemmeringen behoren die Belgische e-retailers en pakketleveranciers ervan weerhouden zich ten volle te kunnen profileren op de internationale e-commerce markt. In een studie van Université Saint-Louis in opdracht van de Europese Commissie bleek bovendien dat bij bpost het gewogen gemiddelde van het internationaal tarief bijna driemaal duurder is dan het nationale tarief voor een gelijkwaardig product. In de verordening (EU) 2018/644 van het Europees Parlement en de Raad van 18 april 2018 betreffende grensoverschrijdende pakketbezorgdiensten werd in dat verband het volgende vermeld: “Er gelden nog altijd relatief hoge tarieven voor verzenders van kleine hoeveelheden grensoverschrijdende pakketten en andere postzendingen, met name kleine en middelgrote ondernemingen en particulieren. Dat heeft rechtstreekse negatieve gevolgen voor gebruikers die op zoek zijn naar grensoverschrijdende pakketbezorgdiensten, in het bijzonder in het kader van de elektronische handel.” In dat verband denkt het BIPT aan het oprichten van een vergelijkingsite voor pakketleveranciers waarbij een aantal basisproducten en prijzen voor zowel nationale en internationale pakketleveringen beschikbaar zouden zijn voor zowel e-retailers als consumenten. --- 38 Cardenas, Beckers et al (2017), "The e-commerce parcel delivery market and the implications of home B2C deliveries vs pick-up points", International Journal of Transport Economics. 39 Gevaers, Van de Voorde en Vanelslander (2011) "Characteristics and typology of last-mile logistics from an innovation perspective in an urban context", Department of Transport and Regional Economics. 40 Centrale Raad voor het Bedrijfsleven (10.02.2020), "Een duurzame e-commercelogistiek en 'last mile'". 41 KPMG Advisory, Studie met betrekking tot de Belgische markt voor de levering van pakketten in het kader van e-commerceactiviteiten, Mei 2017, blz 5. 42 Université Saint-Louis, Econometric Study on parcel prices, Final Report, 2015. 43 Publicatieblad van de Europese Unie, 2 mei 2018, verordening (EU) 2018/644 van het Europees Parlement en de Raad van 18 april 2018 betreffende grensoverschrijdende pakketbezorgdiensten. 44 BIPT, Advies van de raad van het BIPT van 12 januari 2018 met betrekking tot de aanbevelingen uit de e-commerce studie, blz. 14. 3.4.9. De impact van de coronacrisis op e-commerce Grafiek 3-20. Detailhandel via postorderbedrijven of via internet vergeleken met textiel, kleding, schoeisel en lederwaren van 2015 tot april 2020 Brutoindexcijfer in waarde. Bron: Statbel. Recente cijfers van Statbel tonen aan dat de detailhandel via postorderbedrijven of via internet (pure internetbedrijven) in april 2020 een sterke toename optekende van hun omzet volgens het bruto indexcijfer in waarde met 201,3 tegen 135,6 in april 2019 wat een stijging is van 48,5 %. De trend is hier duidelijk stijgend. Daarentegen daalde het omzet bruto indexcijfer in waarde voor textiel, kleding, schoeisel en lederwaren in april 2020 tot 18 tegen 95,4 in april 2020 wat een daling is van 81,1 %. De trendlijn is hier negatief. ## 4. Bijlagen ### Tabel 4-1. NACE-nomenclatuur in de distributiesector \| 45 \| Groot- en detailhandel in en onderhoud en reparatie van motorvoertuigen en motorfietsen \| Commerce de gros et de détail et réparation véhicules automobiles et de motocycles \| \|----\|----------------------------------------------------------------------------------------\|-------------------------------------------------------------------------------------\| \| 451 \| Handel in auto's \| Commerce de véhicules automobiles \| \| 4511 \| Handel in auto's en lichte bestelwagens (kleiner of gelijk aan 3,5 ton) \| Commerce d'automobiles et d'autres véhicules automobiles légers (inférieur ou égal à 3,5 tonnes) \| \| 4519 \| Handel in andere motorvoertuigen \| Commerce d'autres véhicules automobiles \| \| 452 \| Onderhoud en reparatie van motorvoertuigen \| Entretien et réparation de véhicules automobiles \| \| 453 \| Handel in onderdelen en accessoires van motorvoertuigen \| Commerce d'équipements de véhicules automobiles \| \| 4531 \| Groothandel in onderdelen en accessoires van motorvoertuigen \| Commerce de gros d'équipements de véhicules automobiles \| \| 4532 \| Detailhandel in onderdelen en accessoires van motorvoertuigen \| Commerce de détail d'équipements de véhicules automobiles \| \| 454 \| Handel in en onderhoud en reparatie van motorfietsen en delen en toebehoren van motorfietsen \| Commerce, entretien et réparation de motocycles et de pièces et d'accessoires de motocycles \| \| 46 \| Groothandel en handelsbemiddeling, met uitzondering van de handel in motorvoertuigen en motorfietsen \| Commerce de gros, à l'exception des véhicules automobiles et des motocycles \| \|----\|------------------------------------------------------------------------------------------------------\|-----------------------------------------------------------------------------\| \| 461 \| Handelsbemiddeling \| Intermédiaires du commerce de gros \| \| 4611 \| Handelsbemiddeling in landbouwproducten, levende dieren en textielgrondstoffen en halffabrikaten \| Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis \| \| 4612 \| Handelsbemiddeling in brandstoffen, ertszen, metalen en chemische producten \| Intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques \| \| 4613 \| Handelsbemiddeling in hout en bouwmaterialen \| Intermédiaires du commerce en bois et matériaux de construction \| \| 4614 \| Handelsbemiddeling in machines, apparaten en werktuigen voor de industrie en in schepen en luchtaartuigen \| Intermédiaires du commerce en machines, équipements industriels, navires et avions \| \| 4615 \| Handelsbemiddeling in meubelen, huishoudelijke artikelen en ijzerwaren \| Intermédiaires du commerce en meubles, articles de ménage et quincaillerie \| \| 4616 \| Handelsbemiddeling in textiel, kleding, bont, schoeisel en lederwaren \| Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir \| \| 4617 \| Handelsbemiddeling in voedings- en genotmiddelen \| Intermédiaires du commerce en denrées, boissons et tabac \| \| 4618 \| Handelsbemiddeling gespecialiseerd in andere goederen \| Intermédiaires spécialisés dans le commerce d'autres produits spécifiques \| \| 4619 \| Handelsbemiddeling in goederen, algemeen assortiment \| Intermédiaires du commerce en produits divers \| \| 462 \| Groothandel in landbouwproducten en levende dieren \| Commerce de gros de produits agricoles bruts et d'animaux vivants \| \| 4621 \| Groothandel in granen, ruwe tabak, zaden en veevoeders \| Commerce de gros de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail \| \| 4622 \| Groothandel in bloemen en planten \| Commerce de gros de fleurs et de plantes \| \| 4623 \| Groothandel in levende dieren \| Commerce de gros d'animaux vivants \| \| 4624 \| Groothandel in huiden, vellen en leer \| Commerce de gros de cuirs et de peaux \| \| Code \| Description \| Description \| \|------\|-------------\|-------------\| \| 463 \| Groothandel in voedingsmiddelen, dranken en genotmiddelen \| Commerce de gros de produits alimentaires, de boissons et de tabac \| \| 4631 \| Groothandel in groenten en fruit \| Commerce de gros de fruits et de légumes \| \| 4632 \| Groothandel in vlees en vleesproducten \| Commerce de gros de viandes et de produits à base de viande \| \| 4633 \| Groothandel in zuivelproducten, eieren en spijsoliën en -vetten \| Commerce de gros de produits laitiers, oeufs, huiles et matières grasses comestibles \| \| 4634 \| Groothandel in dranken \| Commerce de gros de boissons \| \| 4635 \| Groothandel in tabaksproducten \| Commerce de gros de produits à base de tabac \| \| 4636 \| Groothandel in suiker, chocolade en suikerwerk \| Commerce de gros de sucre, de chocolat et de confiserie \| \| 4637 \| Groothandel in koffie, thee, cacao en specerijen \| Commerce de gros de café, de thé, de cacao et d'épices \| \| 4638 \| Groothandel in andere voedingsmiddelen, met inbegrip van vis en schaal- en weekdieren \| Commerce de gros d'autres produits alimentaires, y compris poissons, crustacés et mollusques \| \| 4639 \| Niet-gespecialiseerde groothandel in voedings- en genotmiddelen \| Commerce de gros non spécialisé de denrées, boissons et tabac \| \| 464 \| Groothandel in andere consumentenartikelen \| Commerce de gros d'autres biens domestiques \| \| 4641 \| Groothandel in textiel \| Commerce de gros de textiles \| \| 4642 \| Groothandel in kleding en schoeisel \| Commerce de gros d'habillement et de chaussures \| \| 4643 \| Groothandel in elektrische huishoudelijke apparaten \| Commerce de gros d'appareils électroménagers \| \| 4644 \| Groothandel in porselein, glaswerk en reinigingsmiddelen \| Commerce de gros de porcelaine, de verrerie et de produits d'entretien \| \| 4645 \| Groothandel in parfumerieën en cosmetica \| Commerce de gros de parfumerie et de produits de beauté \| \| 4646 \| Groothandel in farmaceutische producten \| Commerce de gros de produits pharmaceutiques \| \| 4647 \| Groothandel in huismeubilair, tapijten en verlichtingsapparatuur \| Commerce de gros de mobilier domestique, de tapis et d'appareils d'éclairage \| \| 4648 \| Groothandel in uurwerken en sieraden \| Commerce de gros d'articles d'horlogerie et de bijouterie \| \| 4649 \| Groothandel in andere consumentenartikelen \| Commerce de gros d'autres biens domestiques \| \| 465 \| Groothandel in informatie- en communicatieapparatuur \| Commerce de gros d'équipements de l'information et de la communication \| \| 4651 \| Groothandel in computers, randapparatuur en software \| Commerce de gros d'ordinateurs, d'équipements informatiques périphériques et de logiciels \| \| 4652 \| Groothandel in elektronische en telecommunicatieapparatuur en delen daarvan \| Commerce de gros de composants et d'équipements électroniques et de télécommunication \| \| 466 \| Groothandel in andere machines en werktuigen en toebehoren \| Commerce de gros d'autres équipements industriels \| \| 4661 \| Groothandel in machines, werktuigen en toebehoren voor de landbouw \| Commerce de gros de matériel agricole \| \| 4662 \| Groothandel in gereedschapswerktuigen \| Commerce de gros de machines-outils \| \| 4663 \| Groothandel in machines voor de mijnbouw, de bouwnijverheid en de weg- en waterbouw \| Commerce de gros de machines pour l'extraction, la construction et le génie civil \| \| 4664 \| Groothandel in machines voor de textielindustrie en in naal- en breimachines \| Commerce de gros de machines pour l'industrie textile et l'habillement \| \| 4665 \| Groothandel in kantoormeubelen \| Commerce de gros de mobilier de bureau \| \| 4666 \| Groothandel in andere kantoormachines en kantoorbenodigdheden \| Commerce de gros d'autres machines et équipements de bureau \| \| 4669 \| Groothandel in andere machines en werktuigen \| Commerce de gros d'autres machines et équipements \| \| 467 \| Overige gespecialiseerde groothandel \| Autres commerces de gros spécialisés \| \|-----\|------------------------------------\|-------------------------------------\| \| 4671 \| Groothandel in vaste, vloeibare en gasvormige brandstoffen en aanverwante producten \| Commerce de gros de combustibles solides, liquides et gazeux et de produits annexes \| \| 4672 \| Groothandel in metalen en metaalertsen \| Commerce de gros de minerais et de métaux \| \| 4673 \| Groothandel in hout, bouwmateriaal en sanitair \| Commerce de gros de bois, de matériaux de construction et d'appareils sanitaires \| \| 4674 \| Groothandel in ijzerwaren en in installatiemateriaal voor loodgieterswerk en verwarming \| Commerce de gros de quincaillerie et de fournitures pour plomberie et chauffage \| \| 4675 \| Groothandel in chemische producten \| Commerce de gros de produits chimiques \| \| 4676 \| Groothandel in andere intermediaire producten \| Commerce de gros d'autres produits intermédiaires \| \| 4677 \| Groothandel in afval en schroot \| Commerce de gros de déchets et de débris \| \| 469 \| Niet-gespecialiseerde groothandel \| Commerce de gros non spécialisé \| \| 47 \| Detailhandel, met uitzondering van de handel in auto's en motorfietsen \| Commerce de détail, à l'exception des véhicules automobiles et des motocycles \| \|-----\|---------------------------------------------------------------\|------------------------------------------------------------------\| \| 471 \| Detailhandel in niet-gespecialiseerde winkels \| Commerce de détail en magasin non spécialisé \| \| 4711 \| Detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen \| Commerce de détail en magasin non spécialisé à prédominance alimentaire \| \| 4719 \| Overige detailhandel in niet-gespecialiseerde winkels \| Autres commerces de détail en magasin non spécialisé \| \| 472 \| Detailhandel in voedings- en genotmiddelen in gespecialiseerde winkels \| Commerce de détail alimentaire en magasin spécialisé \| \| 4721 \| Detailhandel in groenten en fruit in gespecialiseerde winkels \| Commerce de détail de fruits et de légumes en magasin spécialisé \| \| 4722 \| Detailhandel in vlees en vleesproducten in gespecialiseerde winkels \| Commerce de détail de viandes et de produits à base de viande en magasin spécialisé \| \| 4723 \| Detailhandel in vis en schaal- en weekdieren in gespecialiseerde winkels \| Commerce de détail de poissons, crustacés et mollusques en magasin spécialisé \| \| 4724 \| Detailhandel in brood, banketbakkerswerk en suikerwerk in gespecialiseerde winkels \| Commerce de détail de pain, de pâtisserie et de confiserie en magasin spécialisé \| \| 4725 \| Detailhandel in dranken in gespecialiseerde winkels \| Commerce de détail de boissons en magasin spécialisé \| \| 4726 \| Detailhandel in tabaksproducten in gespecialiseerde winkels \| Commerce de détail de produits à base de tabac en magasin spécialisé \| \| 4729 \| Overige detailhandel in voedingsmiddelen in gespecialiseerde winkels \| Autres commerces de détail alimentaires en magasin spécialisé \| \| 473 \| Detailhandel in motorbrandstoffen in gespecialiseerde winkels \| Commerce de détail de carburants automobiles en magasin spécialisé \| \| 474 \| Detailhandel in ICT-apparatuur in gespecialiseerde winkels \| Commerce de détail d'équipements de l'information et de la communication en magasin spécialisé \| \| 4741 \| Detailhandel in computers, randapparatuur en software in gespecialiseerde winkels \| Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé \| \| 4742 \| Detailhandel in telecommunicatieapparatuur in gespecialiseerde winkels \| Commerce de détail de matériels de télécommunication en magasin spécialisé \| \| 4743 \| Detailhandel in audio- en videoapparatuur in gespecialiseerde winkels \| Commerce de détail de matériels audio-vidéo en magasin spécialisé \| \| 475 \| Detailhandel in andere consumentenartikelen in gespecialiseerde winkels \| Commerce de détail d'autres équipements du foyer en magasin spécialisé \| \|-----\|------------------------------------------------------------------------\|--------------------------------------------------------------------------\| \| 4751 \| Detailhandel in textiel in gespecialiseerde winkels \| Commerce de détail de textiles en magasin spécialisé \| \| 4752 \| Detailhandel in ijzerwaren, verf en glas in gespecialiseerde winkels \| Commerce de détail de quincaillerie, de peintures et de verres en magasin spécialisé \| \| 4753 \| Detailhandel in tapijten en andere vloerbedekking en wandbekleding in gespecialiseerde winkels \| Commerce de détail de tapis, de moquettes et de revêtements de murs et de sols en magasin spécialisé \| \| 4754 \| Detailhandel in elektrische huishoudapparaten in gespecialiseerde winkels \| Commerce de détail d'appareils électroménagers en magasin spécialisé \| \| 4755 \| Detailhandel in meubelen, verlichtingsbenodigdheden en andere huishoudelijke artikelen in gespecialiseerde winkels \| Commerce de détail de meubles, d'appareils d'éclairage et d'autres articles de ménage en magasin spécialisé \| \| 476 \| Detailhandel in cultuur- en recreatieartikelen in gespecialiseerde winkels \| Commerce de détail de biens culturels et de loisirs en magasin spécialisé \| \| 4761 \| Detailhandel in boeken in gespecialiseerde winkels \| Commerce de détail de livres en magasin spécialisé \| \| 4762 \| Detailhandel in kranten en kantoorbehoeften in gespecialiseerde winkels \| Commerce de détail de journaux et de papeterie en magasin spécialisé \| \| 4763 \| Detailhandel in audio- en video-opnamen in gespecialiseerde winkels \| Commerce de détail d'enregistrements musicaux et vidéo en magasin spécialisé \| \| 4764 \| Detailhandel in sportartikelen in gespecialiseerde winkels \| Commerce de détail d'articles de sport en magasin spécialisé \| \| 4765 \| Detailhandel in spellen en speelgoed in gespecialiseerde winkels \| Commerce de détail de jeux et de jouets en magasin spécialisé \| \| 477 \| Detailhandel in andere artikelen in gespecialiseerde winkels \| Autres commerces de détail en magasin spécialisé \| \| 4771 \| Detailhandel in kleding in gespecialiseerde winkels \| Commerce de détail d'habillement en magasin spécialisé \| \| 4772 \| Detailhandel in schoeisel en lederwaren in gespecialiseerde winkels \| Commerce de détail de chaussures et d'articles en cuir en magasin spécialisé \| \| 4773 \| Apothekers in gespecialiseerde winkels \| Commerce de détail de produits pharmaceutiques en magasin spécialisé \| \| 4774 \| Detailhandel in medische en orthopedische artikelen in gespecialiseerde winkels \| Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé \| \| 4775 \| Detailhandel in cosmetica en toilettartikelen in gespecialiseerde winkels \| Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé \| \| 4776 \| Detailhandel in bloemen, planten, zaden, kunstmeeststoffen, huisdieren en voedsel voor huisdieren in gespecialiseerde winkels \| Commerce de détail de fleurs, de plantes, de graines, d'engrais, d'animaux de compagnie et d'aliments pour ces animaux en magasin spécialisé \| \| 4777 \| Detailhandel in uurwerken en sieraden in gespecialiseerde winkels \| Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé \| \| 4778 \| Overige detailhandel in nieuwe artikelen in gespecialiseerde winkels \| Autres commerces de détail de biens neufs en magasin spécialisé \| \| 4779 \| Detailhandel in antiquiteiten en tweedehandsgoederen in winkels \| Commerce de détail d'antiquités et de biens d'occasion en magasin \| \| 478 \| Markt- en straathandel \| Commerce de détail sur éventaires et marchés \| \| 4781 \| Markt- en straathandel in voedings- en genotmiddelen \| Commerce de détail alimentaire sur éventaires et marchés \| \| 4782 \| Markt- en straathandel in textiel, kleding en schoeisel \| Commerce de détail de textiles, d'habillement et de chaussures sur éventaires et marchés \| \| 4789 \| Markt- en straathandel in andere artikelen \| Autres commerces de détail sur éventaires et marchés \| \| 479 \| Detailhandel, niet in winkels en exclusief markt- en straathandel \| Commerce de détail hors magasin, éventaires ou marchés \| \| 4791 \| Detailhandel via postorderbedrijven of via internet \| Vente à distance \| \| 4799 \| Overige detailhandel, niet in winkels en exclusief markt- en straathandel \| Autres commerces de détail hors magasin, éventaires ou marchés \| Bron: Statbel. Tabel 4-3. Evolutie van de omzet volgens btw-gegevens \| \| 2008 \| 2009 \| 2010 \| 2011 \| 2012 \| 2013 \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| 2019 \| 2019/2008 \| 2018-I \| 2018-II \| 2018-III \| 2018-IV \| 2019-I \| 2019-II \| 2019-III \| 2019-IV \| \|-----\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|------------\|---------\|---------\|----------\|---------\|---------\|---------\|----------\|---------\| \| 45 \| -19,3% \| 12,4% \| 7,7% \| -3,9% \| 3,1% \| 4,9% \| 8,4% \| 9,7% \| 8,7% \| 2,5% \| 5,9% \| 42,7% \| 5,4% \| 2,8% \| 0,9% \| 0,4% \| 5,6% \| 2,8% \| 9,3% \| 10,4% \| \| 451 \| -21,3% \| 11,2% \| 6,7% \| -3,6% \| 1,7% \| 7,8% \| 9,2% \| 10,1% \| 10,4% \| 3,1% \| 5,0% \| 41,7% \| 7,3% \| 2,3% \| 0,5% \| 2,0% \| -0,5% \| -3,1% \| 9,4% \| 8,8% \| \| 452 \| 0,2% \| -13,8% \| 8,1% \| -5,5% \| 2,0% \| -8,6% \| -8,0% \| 8,2% \| 6,5% \| 0,3% \| -6,1% \| -17,5% \| -0,1% \| 2,6% \| -1,2% \| -0,3% \| -10,7% \| -12,0% \| -0,5% \| -0,7% \| \| 453 \| -17,3% \| 33,5% \| 12,8% \| -4,7% \| 8,7% \| -1,7% \| 11,1% \| 7,9% \| 3,2% \| 0,1% \| 13,2% \| 77,8% \| -0,7% \| 5,1% \| 2,8% \| -8,4% \| 14,9% \| 5,5% \| 11,8% \| 21,2% \| \| 454 \| -22,0% \| -5,7% \| -8,6% \| -0,1% \| 1,7% \| -4,6% \| 3,7% \| 30,1% \| -1,1% \| 10,2% \| -1,7% \| -6,8% \| 18,2% \| 9,3% \| 1,6% \| 2,8% \| -3,7% \| -1,9% \| -3,4% \| \| \| 46 \| -12,1% \| 16,2% \| 12,0% \| 3,7% \| -0,8% \| 0,4% \| -1,4% \| -3,8% \| 6,5% \| 4,1% \| -0,7% \| 23,6% \| 3,6% \| 5,6% \| 5,4% \| 2,1% \| 0,2% \| -2,8% \| -0,6% \| 0,5% \| \| 461 \| -14,2% \| 15,9% \| 23,8% \| -1,1% \| -2,1% \| -14,9% \| -0,1% \| -0,4% \| 19,9% \| 5,6% \| 6,7% \| 36,2% \| 1,8% \| 9,5% \| 6,8% \| 4,3% \| -0,9% \| 5,2% \| 9,7% \| 12,2% \| \| 462 \| -11,0% \| 3,1% \| 4,2% \| 3,7% \| 5,1% \| -2,1% \| -9,8% \| 2,3% \| 6,0% \| 11,4% \| 8,8% \| 20,9% \| 17,8% \| 12,8% \| 15,0% \| 1,8% \| 1,1% \| 11,5% \| 10,3% \| 12,1% \| \| 463 \| -1,7% \| 8,2% \| 4,9% \| 3,7% \| 5,7% \| 0,9% \| 1,7% \| 2,7% \| 4,7% \| 1,4% \| -0,6% \| 35,9% \| 0,5% \| 1,7% \| 1,6% \| 1,6% \| 0,1% \| -2,4% \| -0,1% \| 0,2% \| \| 464 \| 4,0% \| 6,1% \| 4,8% \| 1,8% \| -3,2% \| 2,5% \| 9,4% \| -12,1% \| -2,6% \| 0,6% \| 7,5% \| 18,2% \| 2,4% \| 0,8% \| -1,2% \| 0,6% \| 8,8% \| 2,5% \| 9,7% \| 9,1% \| \| 465 \| -18,5% \| 9,1% \| -7,2% \| -7,7% \| -4,0% \| -1,1% \| 1,1% \| 1,8% \| 20,8% \| 0,6% \| 6,8% \| -3,3% \| -1,6% \| -3,4% \| 1,8% \| 4,8% \| 5,8% \| 13,5% \| 0,2% \| 8,0% \| \| 466 \| -17,8% \| 12,0% \| 14,6% \| 0,0% \| -1,7% \| 4,4% \| 5,3% \| 2,7% \| 2,4% \| 2,1% \| 1,1% \| 23,7% \| 0,6% \| 2,3% \| 2,6% \| 2,8% \| 1,3% \| -1,1% \| 3,0% \| 1,4% \| \| 467 \| -23,8% \| 33,2% \| 19,9% \| 7,7% \| -1,1% \| -0,1% \| -9,2% \| -2,2% \| 11,6% \| 7,1% \| -7,2% \| 27,4% \| 5,8% \| 10,0% \| 10,5% \| 2,4% \| -4,9% \| -8,6% \| -8,7% \| -6,7% \| \| 469 \| -6,8% \| -24,3% \| -3,4% \| 28,1% \| -2,4% \| 28,5% \| -9,4% \| 1,8% \| -5,0% \| 1,4% \| 17,5% \| -35,9% \| -7,2% \| -0,3% \| 9,2% \| 3,9% \| 24,2% \| 20,4% \| 11,8% \| 14,7% \| \| 47 \| 1,7% \| 7,9% \| 3,3% \| 2,3% \| 1,3% \| 1,4% \| 2,6% \| 3,0% \| 1,2% \| 1,2% \| 2,2% \| 31,6% \| 0,2% \| -0,1% \| 0,7% \| 3,8% \| 1,1% \| 2,9% \| 2,1% \| 2,5% \| \| 471 \| 5,2% \| 11,1% \| 2,0% \| 4,5% \| 2,2% \| 3,2% \| 5,5% \| 7,6% \| 2,1% \| 1,2% \| 1,6% \| 56,9% \| 1,8% \| -0,8% \| 1,5% \| 2,5% \| 0,2% \| 2,3% \| 1,7% \| 2,2% \| \| 472 \| -0,3% \| -4,8% \| 3,0% \| 2,5% \| 1,8% \| -1,3% \| 1,8% \| 1,3% \| -2,4% \| 1,8% \| -0,6% \| 13,0% \| 2,0% \| 1,9% \| 0,9% \| 2,4% \| -2,4% \| -0,4% \| -1,2% \| 1,3% \| \| 473 \| -11,9% \| 20,3% \| 4,4% \| 0,1% \| 1,4% \| 7,6% \| -8,7% \| -7,6% \| -3,2% \| -15,2% \| 11,9% \| -6,3% \| -27,4% \| -20,0% \| -13,0% \| 5,5% \| 10,3% \| 13,6% \| 9,1% \| 14,4% \| \| 474 \| -6,7% \| -4,5% \| -0,4% \| -6,8% \| -1,8% \| 1,5% \| -16,2% \| 1,8% \| -2,6% \| 2,7% \| -11,1% \| -38,9% \| 4,2% \| -0,9% \| 3,3% \| 3,9% \| -17,7% \| -11,0% \| -12,8% \| -11,2% \| \| 475 \| 2,1% \| 4,5% \| 3,8% \| 1,4% \| -1,7% \| -0,3% \| 1,6% \| 2,3% \| -0,6% \| 0,5% \| 1,8% \| 16,4% \| 2,1% \| 0,1% \| -1,7% \| 1,5% \| 0,2% \| 2,4% \| 2,9% \| 1,7% \| \| 476 \| -2,8% \| 1,9% \| 0,0% \| -6,2% \| -3,9% \| -2,1% \| -2,4% \| -0,3% \| -3,1% \| -1,1% \| 15,9% \| -5,4% \| -2,0% \| -0,7% \| -3,0% \| 1,1% \| 14,4% \| 18,9% \| 19,7% \| 11,3% \| \| 477 \| -3,7% \| 4,5% \| 5,2% \| 0,1% \| 1,7% \| 1,2% \| 2,3% \| -3,3% \| 0,0% \| 1,4% \| 0,3% \| 9,9% \| -0,8% \| 2,5% \| -1,0% \| 4,6% \| 0,4% \| 0,1% \| 1,1% \| -0,4% \| \| 478 \| 3,9% \| -4,2% \| 2,9% \| 2,6% \| 1,1% \| 5,4% \| 2,4% \| 3,9% \| 0,6% \| 1,2% \| 4,6% \| 38,0% \| -1,0% \| 0,2% \| 1,5% \| 4,0% \| 5,1% \| 2,9% \| 5,8% \| 4,7% \| \| 479 \| 82,9% \| 12,1% \| 10,3% \| 15,0% \| 4,6% \| -15,3% \| 10,8% \| 11,4% \| 19,0% \| 18,5% \| 7,9% \| 332,7% \| 16,2% \| 16,5% \| 24,3% \| 17,2% \| 9,1% \| 12,6% \| -0,3% \| 10,4% \| Bron: Statbel. Tabel 4-5. Evolutie van de investeringen volgens btw-gegevens \| \| 2008 \| 2009 \| 2010 \| 2011 \| 2012 \| 2013 \| 2014 \| 2015 \| 2016 \| 2017 \| 2018 \| 2019 \| 2019/2008 \| 2018-I \| 2018-II \| 2018-III \| 2018-IV \| 2019-I \| 2019-II \| 2019-III \| 2019-IV \| \|-----\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|--------\|------------\|---------\|----------\|-----------\|----------\|---------\|---------\|----------\|---------\| \| 45 \| -11,0% \| 4,3% \| 17,3% \| -14,6% \| 5,1% \| 14,3% \| 9,3% \| 17,8% \| 5,3% \| 5,0% \| 12,3% \| 78,4% \| -16,7% \| 3,4% \| 23,4% \| 5,6% \| -7,8% \| 4,4% \| 17,4% \| \| 451 \| -17,8% \| -3,0% \| 39,1% \| -12,7% \| 8,2% \| 19,3% \| 10,4% \| 24,8% \| 0,0% \| 8,5% \| 14,7% \| 114,1% \| 18,6% \| -21,9% \| -0,6% \| 20,7% \| 20,5% \| -13,0% \| 2,3% \| 26,0% \| \| 452 \| 1,1% \| 23,3% \| -17,3% \| -29,6% \| -2,0% \| 4,0% \| -7,7% \| 6,1% \| 25,1% \| -4,5% \| 3,6% \| -6,6% \| 22,9% \| 18,5% \| 45,5% \| 18,0% \| -1,6% \| -2,3% \| -14,9% \| 1,3% \| \| 453 \| 8,4% \| -19,7% \| 24,6% \| 16,9% \| -0,3% \| -6,8% \| 42,2% \| -19,1% \| 31,4% \| -10,4% \| 8,3% \| 72,7% \| 76,3% \| -4,2% \| -26,9% \| 78,1% \| -60,5% \| 41,2% \| 90,0% \| -22,4% \| \| 454 \| -6,3% \| 1,6% \| -28,2% \| -5,8% \| -10,6% \| 39,5% \| -18,6% \| 33,5% \| -12,4% \| 14,1% \| -18,4% \| -28,7% \| -38,8% \| 24,3% \| 9,1% \| -7,6% \| 1,0% \| 11,3% \| 100,9% \| -18,7% \| \| 46 \| -20,2% \| 3,8% \| 8,5% \| -4,8% \| -3,1% \| -3,5% \| 1,3% \| 8,5% \| 5,6% \| 1,4% \| 16,0% \| 9,3% \| 3,5% \| 6,0% \| 19,1% \| -1,8% \| 0,9% \| 4,0% \| -11,8% \| 11,6% \| \| 461 \| -5,9% \| 10,0% \| -2,9% \| -12,7% \| -4,1% \| -4,0% \| 3,0% \| 30,8% \| 1,0% \| -11,0% \| 5,1% \| 3,0% \| -3,5% \| 6,7% \| 8,9% \| -9,4% \| 15,1% \| 6,3% \| -42,2% \| 1,8% \| \| 462 \| -10,5% \| 1,5% \| 10,1% \| -10,3% \| -7,9% \| 8,6% \| 9,1% \| 1,6% \| -4,5% \| 10,0% \| 27,5% \| 33,2% \| -13,4% \| 4,3% \| 1,6% \| -11,8% \| 6,6% \| -17,5% \| 8,8% \| 53,8% \| \| 463 \| -10,2% \| -0,4% \| 15,5% \| -5,1% \| -3,5% \| 7,5% \| 3,2% \| 1,8% \| 3,3% \| 22,5% \| -12,9% \| 17,7% \| -9,6% \| 5,5% \| 8,4% \| 8,8% \| 10,7% \| 24,4% \| 32,0% \| 32,7% \| \| 464 \| -5,7% \| 24,3% \| -2,9% \| -1,0% \| -11,6% \| 3,8% \| -9,2% \| -2,2% \| 5,2% \| -3,5% \| 12,5% \| 6,5% \| 5,4% \| 28,2% \| 16,7% \| -8,9% \| -16,1% \| -11,1% \| -12,1% \| 9,1% \| \| 465 \| -44,3% \| -9,0% \| -23,9% \| 25,0% \| 33,7% \| -35,8% \| -6,2% \| 3,0% \| 50,8% \| -32,9% \| 688,6% \| 219,3% \| 72,6% \| 10,2% \| 11,0% \| 92,1% \| -31,9% \| -11,2% \| 1,7% \| -55,5% \| \| 466 \| -30,0% \| 4,5% \| 6,8% \| 6,8% \| 1,5% \| -10,7% \| 0,9% \| 6,0% \| 27,3% \| -9,9% \| 1,8% \| -5,6% \| 2,6% \| 29,9% \| 80,9% \| 3,6% \| 11,1% \| -6,6% \| -40,9% \| 10,0% \| \| 467 \| -29,9% \| -5,5% \| 22,4% \| -11,2% \| -0,7% \| -10,7% \| 6,2% \| 19,7% \| -3,5% \| 3,6% \| 9,4% \| -9,2% \| 13,2% \| -14,0% \| 3,9% \| -10,4% \| -0,9% \| 11,6% \| -3,6% \| 8,1% \| \| 469 \| -6,2% \| -54,6% \| -2,2% \| -8,1% \| -6,5% \| 38,5% \| 15,1% \| -28,2% \| 7,8% \| 0,3% \| -3,0% \| -57,0% \| 5,0% \| -21,6% \| 0,6% \| 54,3% \| 8,4% \| 9,3% \| 10,2% \| -21,4% \| \| 47 \| -0,9% \| 34,5% \| -20,4% \| 2,5% \| -7,4% \| 5,5% \| 1,2% \| 6,2% \| 4,5% \| -5,6% \| 1,7% \| 18,6% \| 4,3% \| -1,3% \| 4,2% \| 7,8% \| -6,7% \| -5,9% \| -2,3% \| -4,7% \| \| 471 \| -3,3% \| 119,2% \| -41,6% \| 14,6% \| -16,1% \| 16,6% \| 1,1% \| 10,8% \| 12,2% \| -8,3% \| 7,1% \| 71,4% \| 2,0% \| 0,3% \| 8,3% \| 30,5% \| -6,5% \| -6,1% \| -0,9% \| -13,1% \| \| 472 \| -0,6% \| 5,9% \| 4,4% \| -7,6% \| -3,3% \| -7,1% \| 12,1% \| 7,9% \| -4,5% \| -2,2% \| 4,9% \| 10,2% \| -6,5% \| -7,2% \| -8,3% \| 2,7% \| -5,5% \| 0,1% \| 2,9% \| -6,1% \| \| 473 \| -16,1% \| 12,4% \| 0,7% \| -11,1% \| 111,7% \| -53,5% \| 9,0% \| -6,0% \| 2,4% \| 14,7% \| 5,4% \| 23,0% \| 3,1% \| 18,0% \| 3,7% \| 9,2% \| -2,4% \| -3,0% \| 37,1% \| 24,6% \| \| 474 \| -2,7% \| -12,7% \| -6,1% \| -11,4% \| -14,1% \| -11,4% \| 27,3% \| -9,2% \| -15,1% \| -14,3% \| 8,2% \| -51,1% \| -12,4% \| -6,7% \| -32,5% \| -6,6% \| -5,4% \| -28,6% \| -11,7% \| -5,5% \| \| 475 \| 2,3% \| -3,2% \| -4,6% \| 1,2% \| -10,4% \| 16,5% \| -4,4% \| 2,9% \| -11,5% \| -2,1% \| -5,0% \| -19,2% \| -12,8% \| -10,0% \| 5,9% \| -22,2% \| 10,1% \| -23,1% \| -6,5% \| 12,4% \| \| 476 \| -16,2% \| -10,7% \| -7,3% \| -9,3% \| 3,7% \| -10,9% \| -9,4% \| 5,0% \| -1,1% \| 7,0% \| 3,6% \| -32,6% \| -10,0% \| -6,8% \| 9,1% \| 3,8% \| 11,3% \| 21,2% \| -3,4% \| 1,5% \| \| 477 \| 1,5% \| -10,8% \| 4,4% \| -5,2% \| -1,7% \| 1,5% \| -0,4% \| 2,3% \| 4,0% \| -6,0% \| -0,1% \| -1,2% \| 22,2% \| 4,5% \| 3,4% \| -10,3% \| -15,8% \| -3,5% \| -6,1% \| 3,5% \| \| 478 \| 2,3% \| -1,9% \| 12,3% \| -17,5% \| 9,8% \| -0,6% \| 3,8% \| 1,7% \| 0,2% \| 13,9% \| 4,7% \| 24,1% \| -21,8% \| 15,3% \| 18,6% \| -8,7% \| 21,4% \| 6,0% \| 10,2% \| 23,3% \| \| 479 \| 62,7% \| -6,7% \| -0,4% \| 18,4% \| -11,5% \| -7,4% \| 14,7% \| 15,1% \| 6,6% \| 2,8% \| 8,9% \| 131,2% \| -6,1% \| -21,2% \| -4,5% \| 51,5% \| 23,6% \| 21,8% \| -5,5% \| -9,8% \| Bron: Statbel.	4071862e-498d-4d0f-9722-507a3325474d	HuggingFaceFW/finepdfs/tree/main/data/nld_Latn/train	finepdfs	nld_Latn	200,292
education sciences Article Teaching of Educational Content Expressing Mapuche Values to Children in Initial Education in La Araucanía Region, Chile Karina Bizama Colihuinca 1, * , Enrique Riquelme Mella 1 , Gerardo Fuentes Vilugrón 2 and Flavio Muñoz-Troncoso 3,4 1 Faculty of Education, Núcleo de Estudios Interétnicos e Interculturales (NEII) Universidad Católica de Temuco, Temuco 4810296, Chile; firstname.lastname@example.org 2 Faculty of Education, Universidad Autónoma de Chile, Temuco 4780000, Chile; email@example.com 3 Faculty of Education and Psychology, Department of Psychology and Anthropology, Universidad de Extremadura, 06071 Badajoz, Spain; ﬂmuozt@alumnos.unex.es or ﬂavio.firstname.lastname@example.org 4 Postgrados Educación, Escuela de Educación, Facultad de Ciencias Sociales y de Artes, Universidad Mayor, Temuco 4801043, Chile * Correspondence: email@example.com; Tel.: +56-9-92867836 Abstract: There is a lack of knowledge about Mapuche educational values among teachers in kindergartens located in indigenous territories. The object of the present work was to identify educational content expressing Mapuche values, to contribute to an epistemic base for the education of boys and girls, both Mapuche and non-Mapuche, with an intercultural perspective. The methodology used was qualitative educational research, with a focus on indigenous research, following the interpretive paradigm, through a collective study of kindergartens attended by Mapuche children in the district of Saavedra. Sixty-seven people participated: children, parents, kimches (Mapuche sages), and Initial Education professionals. The preliminary results are organized into three categories of value content: (a) educational; (b) family and community education; and (c) teaching in Initial Education. It is concluded that the teaching of Mapuche educational values in early childhood should be coordinated between kindergartens, families, and the community; some ideas for teaching these values are suggested. Keywords: intercultural education; early childhood education; social values; children's upbringing; Latin American culture 1. Introduction Educational content expressing values in contexts of social and cultural diversity refers to an assemblage of knowledge and wisdom, the transmission of which to children is desirable and promotes the upbringing of human beings in the framework of each individual's schooling and education [1]. This content is a part of education in the family context, which relies heavily on the role of families and wise adults who orient children's behavior [2]. Educational content expressing values allows the development of character and integrity as expected by indigenous societies; hence, there is a need to identify such content and include it in school education from the earliest levels of school, i.e., Initial Education. Citation: Bizama Colihuinca, K.; Riquelme Mella, E.; Fuentes Vilugrón, G.; Muñoz-Troncoso, F. Teaching of Educational Content Expressing Mapuche Values to Children in Initial Education in La Araucanía Region, Chile. Educ. Sci. 2023, 13, 683. https://doi.org/ 10.3390/educsci13070683 Received: 27 April 2023 Revised: 13 June 2023 Accepted: 13 June 2023 Published: 4 July 2023 Copyright: © 2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https:// creativecommons.org/licenses/by/ 4.0/). Under the Chilean General Law of Education (LGE), Initial Education refers to the education imparted to children in the country from birth up to the age of six years [3]. This level of education is the gateway to school education; therefore, the Education Ministry (MINEDUC) considers that the integration of both indigenous and non-indigenous educational knowledge is crucial for an individual's life [4]. The proposal for intercultural education at this level lacks guidelines to orient the work of teaching teams; thus, experiences in intercultural education are limited to particular scenarios, such as intercultural educational programs and diplomas [5,6], as in the case of educational content expressing Mapuche values. Educ. Sci. 2023,13, 683. https://doi.org/10.3390/educsci13070683 https://www.mdpi.com/journal/education The Mapuche people ("people of the earth") are Chile's largest indigenous group. In cultural and identity terms, they are a binational people, scattered over both Chilean and Argentinean territory. In Chile, the Mapuche account for 79.84% of the indigenous population [7]). They live in the area included in the Valparaíso to Los Lagos regions, within which area the following territorialities can be identiﬁed: pikunche, people who live in the territory of the North; nagche, people who live in the lowlands; wenteche, people who live in the plains; pewenche, people who live in the Andes mountains; lafkenche, people who live along the Paciﬁc coast; and wijiche, people who live in the territory of the South. A review reveals that proposals for incorporating educational content expressing indigenous values into Initial Education have been developed in several countries, such as the following. In New Zealand, the incorporation of values allowed the implementation of the teaching resource entitled He M¯ apuna te Tamaiti ("every child is precious and unique"), which promotes culturally receptive educational practices and the integrated welfare of Maori children and families [8,9]. In Canada, Entewate'nikonri, or "sake" teaching (creation of artistic spaces following Mohawk practices), coordinates lines of the school curriculum with educational content expressing Mohawk values. This program is aimed to educate children based on educational objects that will promote the spiritual interconnection of the individual with the land, the community, and the history of creation [10]. In Mexico, the Milpas Educativas have incorporated educational content expressing values based on respect, encouraging children to value both the elders (sages) of their clans and members of their own families [11]. In Colombia, the Basctemingbe Yebna children's home and bilingual school draw on the culture, traditions, and values of the indigenous group to educate indigenous persons to form part of the people, stressing their identity and language, the earth, and the animals, the ancestors, and gods [12]. In Chile, educational content expressing Mapuche values is incorporated into Initial Education through intercultural educational programs developed by institutions such as the Integra Foundation and the National Association of Kindergarten Schools (JUNJI). These programs are intended to revive and incorporate Mapuche educational knowledge and wisdom, incorporating Indigenous Language and Culture Educators (ELCI) who support the work of Initial Education teachers and assistants [13]. Furthermore, some Initial Education institutions apply to have their Institutional Education Project (PEI) certiﬁed with the Intercultural Seal, autonomously imparting intercultural education [14]. In the Araucanía Region of Chile, educational guidelines have been drawn up to orient intercultural education in Initial Education; for example, a book entitled Kimkantuaiñ brings a bilingual, intercultural approach to Initial Education [15]. This material offers educational proposals organized according to the ambits and focuses of the Curricular Bases for Initial Education (BCEP), based on Mapuche educational content implemented by kindergarten teachers and traditional educators. In the Mapuche context, educational content expressing values refers to knowledge and wisdom framed as ideas and reﬂections on respect for people, animals, and nature. It includes reﬂections based on the welfare of people and the different beings that make up the territory [5,16,17]. These reﬂections are associated with principles such as (a) respect for the family, the community, and the material and spiritual environment; (b) obedience to the adults of the family and community; (c) solidarity with the different members of the community; (d) hospitality to visitors; (e) patience, a requirement of Mapuche social rules; and (f) kindness, showing a friendly attitude toward people [17–19]. The Mapuche educational content presents similarities to those identiﬁed in other contexts; nevertheless, it is unique in its socio-spiritual basis, where a particular worldview emerges. This proposes a direct relation of the individual with the material and immaterial beings that make up the territory, a fundamental element of Mapuche education [16,20]. This review of background information from Chile and other countries shows the feasibility of implementing educational proposals incorporating educational content expressing indigenous values. Nevertheless, although intercultural educational programs to incorporate educational content expressing values have been implemented in Initial Education in Chile, they are inserted in a Westernized curriculum that involves largely inappropriate teaching methods. By the same token, they are reduced to particular scenarios, and their beneﬁts are not extended to all children, both indigenous and non-indigenous [6,21,22]. Given the above, there is an urgent need to implement intercultural educational models that meet the needs and expectations of families and communities in indigenous contexts [23,24]. This implies continuing to develop education policies that incorporate Mapuche's wisdom and knowledge into the concept of education in the school education system. This is especially true of Initial Education, which is a vital stage in the construction of sociocultural identity [4,21] if we consider the cultural variations that exist in emotional socialization processes [25–27]. The problem is therefore found in the scarce incorporation of educational content expressing Mapuche values into the teaching of Initial Education professionals who work in kindergartens located in indigenous communities. This, in turn, may be attributed to ignorance of Mapuche educational wisdom and knowledge [6,21], resulting in teaching based on a Western structure, with a curriculum and with teaching and evaluation methods that follow a homogenizing logic. Mapuche Family Education: Kimeltuwün Mapuche family education is a process that guides the upbringing of children both in the context of their family and community and their immersion in Chilean society, to bring up future generations based on kimün (Mapuche knowledge) [28]. Kimün comprises knowing, learning, and feeling; it is linked with wisdom, teaching–learning, and awareness, and with knowledge about families, including the values considered desirable in the teaching of new generations [28]. Mapuche family education promotes cultural, social, and historical elements that have been handed down from generation to generation by word of mouth and social memory [29–31]. An important element of this is kimeltuwün, the action of educating, which encompasses the processes of teaching, contextualization, and the linking of what is learned with the natural and social environment [6]. Kimeltuwün is an educational model that guides the upbringing of the che (person), the ﬁnal object of Mapuche education. The upbringing of the che involves developing autonomy, self-efﬁcacy, and self-control, which are achieved through the facilities provided by adults for the activities performed by children [26] in the company of family and community members [32]. Thus, they learn about their culture and values through profound observation [18]. Some of the more important cultural patterns are spontaneous cooperation to achieve common objects as well as the motivation and initiative to participate in community activities [33]. Kimeltuwün is systematized in educational principles, methodologies, and objects [6]. The methods include (a) gübam, the structuring of learning; (b) wewpin, a synthesis drawn up from different ideas discussed by various people; (c) nüxam, learning based on conversation focusing on family relationships and social memory; and (d) pentukuwün, exchange of knowledge with members of the community or people from other territorialities [6]. Thus the object of family education is to bring up children to match the ideal of an educated Mapuche person (che); this requires bringing up both boys and girls on an equal footing, based on four objects of education. While it has been observed that differences exist between the roles performed by boys and girls [18,33] and that the value of respect when applied to Mapuche girls transcends the human and embraces the natural world of non-human living beings [17], no gender-based differences are observed when it comes to value content in their upbringing. The four objects are as follows: (a) kimche (wise person): it is expected that children will be brought up to know and understand their culture, nature, and relations with the spiritual beings belonging to the territory. In this context, they learn about history, the origin of the people, and their ancestry [6,18]. (b) norche (responsible person): it is expected that children will be brought up to act responsibly towards other people and to respect the members of the community [6]. To do this they are taught control, which means learning to identify corrective actions to avoid becoming a welu zuam (degenerate) [18]. (c) kümeche (good person): this refers to a person who does what is good and who has achieved stability by effort [5]. Children learn to be good people by participating in ceremonies like nguillatun and community activities like rukantun (collective building of a house), visiting families with sick members, and rendering thanks and offerings to the spirits of nature [18]. (d) newenche (strong person), refers to people with mental and physical strength [5,19]. Girls and boys are taught to be resilient, which is linked with a sense of strength. This is why emphasis is placed on teaching children to be proud of their origin [18]. For Mapuche society, education has a spiritual basis that includes a subset of their practices, languages, and cultural beliefs, connected with a network in which all beings are nested in their worldview [34]. Thus, it is necessary to provide a well-rounded education to children in the early years of their lives [18]. Recent investigations into Mapuche childhood have shown how this is possible [5,18,19]; the children's activities reported in these works reveal the ideal form of Mapuche education, based on the educational objects listed above (kümeche (good person), newenche (strong person), norche (responsible person) and kimche (wise person)). The Mapuche spirituality and worldview give this education a unique, individual stamp, by which this ideal can be distinguished from other models of indigenous education [5,6,18,19]. 2. Materials and Methods The methodology used was qualitative educational research, describing and interpreting phenomena through evaluations of educational practice, from the perceptions and interpretations of social actors [35–37]. An interpretive paradigm was used, allowing us to study reality through the interpretations and signiﬁcations of the participants, to obtain a deep understanding of the cases from a cultural and historical perspective [38]. The approach adopted was indigenous investigation, since this includes recognition of the episteme and the speciﬁc ways of seeing the world—from the indigenous angle—and implies following sociocultural research protocols [39]. Thus, we used Mapuche cultural protocols such as nütram (conversation) and wintrankontuwün (paying a visit). Our research approach therefore involved working in parallel with the participants to achieve recognition of the indigenous episteme [40]. 2.1. Context and Participants The context was the district of Saavedra in the Araucanía Region of Chile, located in the territory of the lafkenche (people who live beside the sea). It has a population of 12,450 inhabitants, of whom 99.1% self-identify as Mapuche [7,41]. The selection of the participants was intentional [35]. There were 67 participants: (a) 36 children (13 from Kindergarten No. 1, 14 from Kindergarten No. 2, and 9 from Kindergarten No. 3); (b) 15 parents (5 from each kindergarten); (c) 5 kimches (sages)—4 men and 1 woman; and (d) 11 Initial Education professionals (4 from Kindergarten No. 1, 4 from Kindergarten No. 2 and 3 from Kindergarten No. 3). The study was also supported by directors, educators, technical staff, and ELCI from the kindergartens. Finally, 25 people took part in the discussion and global analysis, or trawün (meeting): 8 from Kindergarten No. 1, 10 from Kindergarten No. 2, and 7 from Kindergarten No.3, including parents, kimches, and kindergarten professionals. The inclusion criteria were: (a) boys and girls enrolled in the middle kindergarten level; (b) parents who self-identiﬁed as Mapuche and who were responsible for a child aged under 4 years belonging to the kindergarten catchment areas; (c) kimches who lived in the communities; and (d) Initial Education professionals who had worked in the kindergartens for more than one semester. All others were excluded. 2.2. Analysis Procedure Data were collected by semi-structured interviews, a method in which topics are interwoven and a comprehensive knowledge of reality is constructed [38,42]. The interviews followed the Mapuche oral tradition nütram (conversation). In the case of the kimches (sages), the interview followed Mapuche formalities, such as (a) pentukuwün, discourse, and sociocultural practice incorporating formal greetings between people [6,28]; and (b) witrankontuwün, the action of paying a visit, which includes rules for verbal and behavioral interaction between hosts and visitors [33]. The instrument was a scripted semi-structured interview, developed by the authors. Data analysis was based on Grounded Theory, an inductive method for generating theoretical proposals through analysis and comparison of the data collected [43]. The analysis procedure followed the coding paradigm, carrying out (a) open coding, to identify emerging categories; (b) axial coding, to reﬁne and relate the categories deﬁned; and (c) selective coding, selecting a central category and relating the other categories to it [43]. The ATLAS.ti program [44] was used to support qualitative analysis by coding. 2.3. Ethical Aspects The project underlying the present investigation was approved by the Research Ethics Committee of Universidad Católica de Temuco. The study complied fully with the deontological guidelines laid down in international agreements, such as the Singapore Statement [45], and current Chilean legislation (Law 20.120) [46]. All the adult participants received an informed consent and conﬁdentiality statement, while minors received an informed assent. They thus had the opportunity to decide whether or not to participate, being informed of the voluntary and anonymous nature of participation. Likewise, they were informed that participation did not involve any kind of health risk and would bring no kind of economic beneﬁt. The data were stored conﬁdentially, and both the interviews and the identity of the participants were coded for processing. The records will be eliminated after ﬁve years. Mapuche social and cultural protocols and formalities were observed, such as mañumtu (thanking the participants), pentukuwün (formal greetings and introduction), inatuzugu (investigating existing knowledge), and kimeltuwun (wisdom, knowledge, and methods of educational action) [47]. 3. Results The results were organized into three categories: (1) educational content expressing Mapuche values; (2) teaching of educational content expressing values in the family and the community; and (3) teaching of educational content expressing values in Initial Education. 3.1. Educational Content Expressing Mapuche Values Educational content that expresses Mapuche values comprises subjects important to teach in the upbringing of girls and boys, in the opinion of parents, kimches, and Initial Education professionals. It also implies attributing signiﬁcance to these values from the perspective of the Mapuche worldview. This category may be divided into two subcategories: 3.1.1. Educational Content Expressing Values and Ideal Character of a Person This category comprises educational values forming part of the ideal upbringing of a Mapuche person. The participants stress that children should be brought up to be (a) norche (responsible person), with special emphasis on speaking the truth in any situation, so that when they become adults, these values will be part of their lives, guide their actions, and allow them to play a role within the community; (b) newenche (strong person), learning the value of sacriﬁce, placing value on what one has—both material and immaterial—as a Mapuche person must be serious and hardworking; (c) kümeche (good person), which implies bringing up children to help other people, to be cheerful and affectionate, to respect adults, and to be grateful for what they have; and (d) kimche (wise person): wisdom implies knowing about a topic in-depth and sharing this knowledge. These types of knowledge are associated with roles or trades in Mapuche society, such as the role of lawentuchefe (a person who knows about healing plants) and the trade of woodworking. The above is reﬂected in the following testimony: "Er . . . I think that this is the value of being human, having the value of respect, and affection, and having the will, and the spirit of sacriﬁce. Our people, the Mapuche people, have always had this spirit of sacriﬁce, all for one and one for all; there are no greatly ambitious people as there are in other peoples and races". (Interview with kimche, Saavedra) The ideal upbringing for Mapuche society is linked to spiritual education, which resides in their way of seeing and understanding the world; it is therefore essential to bring up children with the virtues described above. This is apparent in the following testimony: " . . . It doesn't do you any good to work so much and have so much wealth, and afterwards you die and leave it all behind on earth . . . It's no good being like that, ambitious. You should be . . . good people, I always tell them [his children] that: don't ﬁght with the neighbors or anything . . . ". (Interview with kimche, Saavedra) The above testimony shows the importance of bringing a person up to be aware of their surroundings and have the ability to live and relate harmoniously with all the beings that form part of this world, be they people, spiritual beings, or natural elements. 3.1.2. Nature The second subcategory refers to nature, as an axis that runs through the educational content expressing essential values. This concept implies that to ensure the ideal upbringing of a Mapuche person, it is necessary to know, respect, and value nature and all that it provides, such as food. The concept of nature emerges as mapu (earth), encompassing everything on the planet. The value of nature, seen as an entity with which one is inseparably related, is emphasized in children's upbringing. Within this relationship, children are taught to value all the elements that make up nature, both material and spiritual. Thus, nature is to be respected and valued as the provider of food. The participants stress the value of the food that the earth brings forth, which is natural food, not processed like modern food, and therefore healthier. An example of this is found in the following testimony: "One—human being and two—Nature, immediately after. The human being and nature are alive, so they need: one—earth; two—water; three—air; and four—the sun or ﬁre, for a normal existence" (Interview with kimche, Saavedra) (translator's note: Mapuche culture makes use of numerology, particularly duality and to a lesser extent the number four. This explains the enumeration of elements in this citation). The participants expressed concern because, nowadays, little value is attached to the earth, as nature is not valued or respected. They stressed the importance of educating children based on values to ensure that they take care of ñuke mapu (Mother Earth) and preserve natural resources, such as lawen (medicinal herbs). The concept of punishment by nature emerges in the narratives, referring to the consequences of undervaluing nature. The participants say that when there is a lack of respect and care, nature punishes those who attack her. This conception can be understood from the following testimony: "The earth is sacred, because the earth gives us food. It gives us everything: water, grass, animals; everything we see comes from Mother Earth, nature, the ñuke [mother], from chaw dios [God, the father]. They own all that, nature, and we have to take care of it while we live here". (Interview with kimche, Saavedra) To sum up, the ﬁrst category allows us to understand in ontological terms which elements of knowledge form the basis of the teaching of educational content expressing Mapuche values to children; this content arises from family education, which will be described below. 3.2. Teaching of Educational Content Expressing Values in the Family and the Community The second category refers to the teaching of educational content expressing values, from the perspective of Mapuche families and sages. The participants highlight the importance of teaching based on traditional Mapuche education, to educate children to achieve to the ideal upbringing described in the ﬁrst category. This category is divided into two subcategories: 3.2.1. Educational Content Expressing Values in the Home This refers to educational practices used by families to teach educational content expressing values. These practices have been handed down from one generation to the next, and according to the parents, are replicated in upbringing today. The teaching of educational content expressing values relies, in particular, on practices such as (a) observation—the children learn by observing the actions of family members, principally older siblings and parents. For this reason, importance is given to good behavior, since adults are a model to be followed; (b) prayer—children are encouraged to form a relationship with spiritual beings that are part of the territory, who provide food, health, etc.; (c) stories—educational content expressing values is conveyed by the telling of stories that have been relayed over the generations, known as epew. These stories teach children about what is or is not socially expected. Thus, stories about actions that occurred in the past are used to teach practices and behaviors that ﬁt in with Mapuche family education; (d) advice—this is given in conversations to explain how people should behave socially. The person giving the advice reﬂects on how children should behave and why this behavior is expected of them. Examples of the practices described are given in the following testimonies: "'Look', I said to him . . . 'you know that's dangerous, don't do it . . . if your classmates are smoking drugs, don't do it. Because they have their own mothers and fathers, and you are the son of a different woman, the daughter of ( . . . ), that's what you two are ( . . . ). He never pointed the ﬁnger at anybody, and now that his son is pointing, I am going to feel terrible, to lose my self-esteem' I said. 'So no, not you. You can't be angry or refuse to have anything to do with him". (Interview with kimche, Saavedra) "In this case, yes; because I have a daughter. So I have seen attitudes—for example, my daughter may, I don't know . . . suddenly show a bad attitude, and if you say something to her . . . And then the same day, I don't know, in the evening or the next day, well Carlos will do the same, he does the same. He really does. It sometimes happens that my daughter loses her temper and slams the door. And what happens? When the next day, or another day, Carlos loses his temper and slams the door, then you say 'Ah-ha!'". (Interview with a mother) 3.2.2. Teaching of Educational Content Expressing Values in the Family and the Community This refers to the signiﬁcance assigned by the Mapuche family and community to the teaching of educational values. It also refers to the importance assigned to educating the new generations on values, as was done traditionally, as it is evident that these have changed over time. In this respect, the participants stress education focusing on values that were traditionally important for Mapuche society, such as respect, which according to the interviews has gradually lost its signiﬁcance, as is seen in the following narration: "If we followed all those values inculcated by our forebears, I believe that we would be a very respectful generation because now it has been emphasized heavily. Our grandparents themselves say—my grandfather speaks so much sense, and the latest thing he said was that the children, the kids [small children], when they come by, practically beat their parents, their teachers ( . . . )". (Interview with a mother) Another concept that emerges is the importance of educating children to be proud of being Mapuche. By teaching educational content expressing values, rooted in Mapuche knowledge, in their earliest years, they will be educated with knowledge and appreciation of their culture. Below is an example of this: "I always disagree with my partner, because I say 'Hey, they are descended from their ancestors'. I say, 'your grandmother was a machi' [spiritual leader of a community]. Because now they deny that they come from there, so that's how they cut themselves off. Because if you belong to a Mapuche indigenous people, you should go along, take part". (Interview with a mother) Finally, within family and community knowledge, the idea arises of educating children on duties, in other words, an upbringing that includes responsibilities, and at the same time, one that ensures that children value and respect adults, as they used to. In this respect, the participants stress that children should grow up with responsibilities; in this way, they will learn educational values such as helping, respect, and sacriﬁce, associated with the educational objectives described in the ﬁrst category. An example of the above is found in the following testimony: "I taught my son . . . well, the responsibility of going to bed early so as to be able to get up in the morning, to be able to go to kindergarten the next day; he is taught respect, he is taught—well—that he has to respect adults". (Interview with a mother) This can also be seen in examples from everyday life, such as household chores, which include helping to keep the house tidy and looking after animals, as the following example shows: "Yes, to make a home for it [the mother goose], make a nest for it, because if you don't make it a nest then you aren't bringing the animals up. You don't breed birds and then abandon them. So you tell them that they must make and prepare a bed for it, so the gosling can be born, and then support them, give the goslings water and food; they eat grass, anything, but you have to look after them". (Interview with a mother) Based on the narratives presented in this category, we can see the importance assigned by family and community members to practices and knowledge lodged in the social memory; the narratives emphasize appreciation for traditional upbringing and certain positive aspects that should be maintained in raising children today. As we see from the testimonies, some Mapuche educational values—such as respect—have changed over time. This presents difﬁculties for society, since respect is one of the pillars of the ideal upbringing of the che (Mapuche person). Although changes are observed at the level of society—both Chilean and Mapuche—in how children are brought up under the inﬂuence of modernity, retaining the essence of these values is fundamental for the preservation of kimün (Mapuche knowledge). For this to endure, and for the teaching of values based on a dialogue of knowledge between the Mapuche and Western worldviews to continue, the incorporation of these versions of knowledge into Initial Education is fundamental, since this level of education is attended by children in their earliest years, a key age for acquiring educational content regarding values. 3.3. Teaching of Educational Content Expressing Values in Initial Education The third category refers to teaching practices implemented in kindergartens for teaching educational content expressing values. This category also refers to the outstanding challenges for the incorporation of educational content expressing Mapuche values. The participants commented that strategies for incorporating Mapuche knowledge are implemented in the kindergartens, as every kindergarten has an Indigenous Language and Culture Educator (ELCI). Both parents/guardians and teaching teams recognize that progress is now being made towards a type of education that integrates the knowledge and wisdom of the Mapuche community. This change is considered positive, as exempliﬁed below: "Yes, once a week, we do . . . a llellipun (rogation), on Mondays, when we are going to start the week, so things go right for us, so the children are all right; for everyone who works here in general, the children, everyone, we mark Mondays as the day of the llellipun (rogation) and during the other days too". (Kindergarten Director) Parents and guardians are pleased regarding the incorporation of Mapuche knowledge during everyday activities in kindergarten, because they value the fact that now Mapuche cultural practices are taught from early childhood. They also value the fact that the children are taught words in Mapuzungun (Mapuche language), which they then repeat at home, as the following testimony shows: "Our children are proud, especially here in the kindergarten, that this is happening and that from an early age they can greet people with mari mari [hello], er . . . 'go and drink some water' 'Mummy, it's ok', I don't know, 'go and eat a potato' 'No, Mummy, it's poñi'". (Interview with a mother) This context brings out the role of the ELCI, who plays an active part in teaching educational content expressing values and, in general, in the incorporation of Mapuche knowledge (kimün) in the kindergartens. Although Mapuche knowledge is incorporated into everyday activities, either once a week or daily, the narrations of the participants show that this role is assumed mainly by the ELCI; when they are asked about the teaching of Mapuche educational values, this practice is immediately associated with the ELCI. This result is striking, as it indicates that the teaching of Mapuche educational values in the classroom is led by just one person. This is a source of concern regarding the integration of knowledge and wisdom associated with educational content expressing values, since the teaching of this content should be generalized in everyday activities in kindergarten. This idea is reﬂected in the following statements: "Now, we have an ELCI . . . the family has said . . . for example they are delighted with our ELCI, and the activities he has carried out; so, from an early age we are inculcating respect and appreciation for the Mapuche culture". (Interview with Kindergarten Director) "It's very good, what the kindergarten here is doing by having an ELCI; that the children are already picking up and absorbing the culture. And when they come home, I don't know, sometimes they say 'hello' without any encouragement. There they are, when they arrive, 'mari mari' [hello], or they are eating, and instead of saying 'bread' they say 'kofke'. So seeing what they are picking up in the kindergarten is a great basis, it is a great basis they have". (Interview with a mother) Kindergartens therefore need two things in order to teach educational content expressing values: (a) Community participation in the kindergartens, in other words, community demand for participation in the kindergartens to incorporate Mapuche knowledge into teaching. The participants highlight the importance of including family and community members, as they know about family education and thus about educational content expressing Mapuche values. If a dialogue could be generated between school education and family education, Mapuche's knowledge could be incorporated by all of the members of the teaching teams, not just by the ELCI. This is expressed in the following statement: "What is very important is that we should be included, that the school should recover how we teach the children values at home and follow those values, inculcating the values that we were taught by our grandparents, and go on inculcating them". (Interview with a mother) (b) The need to incorporate Mapuche knowledge into the training of Initial Education teachers, in other words, the needs and demands of the teaching teams to acquire knowledge and tools for teaching educational content expressing values based on Mapuche knowledge. We see in the kindergartens that work has started to progress in the incorporation of Mapuche family education; however, the teaching teams need greater knowledge and competence to do this, as described below: "I think it should be taught as part of the curriculum, whether or not, er . . . a university is located in a Mapuche region; it should not be conditioned by that, it should be in the national curriculum". (Interview with Director of Kindergarten No. 1) "No, and I feel that this is also linked with the question of the Curricular Bases because, with the existing Curricular Bases, they should adjust to the people who are studying in the university to become Initial Education teachers. For our future colleagues, there should be a part, a section [of the curriculum], that teaches them some intercultural content". (Interview with Director of Kindergarten No. 2) What is suggested in these testimonies would be a key element to ensure that the teaching of educational content expressing Mapuche values is not the sole responsibility of one member of the team, the ELCI. If all the members of the teaching team knew about Mapuche family education in the early years of a child's life, the role of teaching educational values would be shared between all agents (directors, educators, education assistants, and ELCIs). To summarize, the results reﬂect that educational content expressing Mapuche values is a fundamental axis in children's education during the early years of their lives; this is supported by the families, the community sages, and the teaching teams in the kindergartens. Educational values play a fundamental role in educating children following the ideal upbringing of a person (che), as they are the qualities that a person must possess to self-identify as Mapuche. This implies a challenge for kindergartens, which educate children aged six and under, a challenge that can only be addressed through cooperative work between kindergartens, families, and the community. 4. Discussion Our investigation enabled us to reveal, from the words of parents, Mapuche sages, and Initial Education professionals, the educational content expressing Mapuche values that would be desirable to teach children in the early years of their lives. This content is an essential axis of upbringing in early childhood, since teaching them fosters the expectation of bringing these children up according to the ideals of the Mapuche community [6,19]. This places emphasis on the role of childhood, since for the Mapuche people, it is a time window for learning kimün, which can thus be perpetuated from one generation to the next [18,21]. This is particularly important, as it can be connected with investigations that have shown the vital importance of incorporating components of Mapuche education systems into formal education [16,48]. Furthermore, the ﬁndings are related to the importance of highlighting cultural differences in the processes of emotional socialization, which occurs in the child's ﬁrst years of school [25,26]. The teaching of Mapuche educational values occurs mainly within the family, which thus can be seen as the primary educator. The educational action called kimeltuwün is recognized in Mapuche family education. In this process, children participate actively in family and community activities, learning through profound observation and participation [6,22]. Some practices for the teaching of educational values are highlighted, such as teaching by example, giving advice, telling stories, and prayer, both of rogation and thanksgiving. These forms of teaching constitute an upbringing focused on spirituality, with the object of bringing children up to be wise (kimche), responsible (norche), strong (newenche), and good (kümeche) [18,19]. This is supported by recent ﬁndings in schools located in areas of social and cultural diversity in the Mapuche context. One study showed that the pupils who self-identiﬁed as Mapuche were described by their teachers as calm, respectful, and conciliatory, particularly in situations of conﬂict, presumably due to their upbringing and the transmission of knowledge in their family environment [49]. Another investigation showed that pupils who self-identiﬁed as Mapuche perceive more physical and verbal violence than non-Mapuche pupils, from which it may be presumed that Mapuche family upbringing stresses healthy coexistence and considers acts that other pupils do not see as violent to be unacceptable [50]. To raise a child according to this ideal requires the generation of a dialogue between the knowledge acquired by the children at home with their families and that which is taught in Initial Education, the ﬁrst level of formal education in Chile. This work, therefore, reafﬁrms the importance of incorporating the knowledge that underpins educational content expressing Mapuche values, as these forms of knowledge can become lost when the children start to attend school [6]. The results of this investigation show that the teaching teams of the kindergartens recognize the need to for educational content expressing Mapuche values and that there is a willingness to integrate such content into formal education. For this to happen, it must be recognized that learning is constructed by interaction with the socio-cultural context [51]. Therefore achieving a dialogue between the knowledge acquired in family education and that stipulated in the curriculum requires coordinated work between schools (kindergartens), families, and the community [48]. Educational agents must therefore be mediators in the construction of learning [52]. For this to happen, they must mediate the incorporation of knowledge from the family and the community, to achieve the co-construction of knowledge. The term co-construction implies integrating a variety of forms of wisdom and knowledge from societies; forms that are recognized and valued in a framework of understanding and legitimacy, promoting new knowledge [53]. The school system, in spaces of social and cultural diversity—in the Mapuche context in particular—is the formal structure for the transmission of knowledge; its objective has been to teach children about the world from the worldview of the dominant other [54]. This has meant that the socialization of indigenous children occurring in the school system has been marked by expressions and experiences of structural violence [50], which has doubtless limited the personal growth of children belonging to a subordinated group [55,56]. There is thus a need to open spaces for change, not from a position of domination, but one of acceptance and cooperation [57]. The idea of an Initial Education with an intercultural perspective, therefore, needs to be rethought, to progress towards a curriculum that recognizes the value-related knowledge and wisdom of the children and their families and integrates this into educational practice [10,21]. 5. Conclusions We conclude that there is a need to incorporate educational content expressing Mapuche values into Initial Education. To do this, local knowledge and wisdom need to be integrated into Initial Education, since currently teaching is restricted to a single line, i.e., Western knowledge. To reverse this situation, we stress the importance of achieving coordination among the teaching teams in kindergartens, the family, and the community/territory where the kindergarten is located. To this end, we propose ﬁve ideas: (a) Talking with the families whose children are in kindergarten in order to learn what educational values they teach their children, how they teach them, and the contents that underlie them; (b) Starting working with the community/territory where the kindergartens are located. To do this, we suggest communicating with the families to learn about their sociocultural protocols, for example, by communicating with the traditional authorities and asking their permission to come into the community; (c) recognizing the value of the kimches (Mapuche sages) in the communities, since they are repositories of the ancestral knowledge that has been handed down from generation to generation; (d) learning about the methods used by the Mapuche family and community to teach educational values by speaking with the teaching agents in the family and the community as mentioned above; and (e) cooperating with families and communities to teach educational values that combine school knowledge (from the curriculum) and Mapuche knowledge (kimün). Coordinated work between kindergartens, families, and the community will improve the transmission of kimün (Mapuche knowledge) from generation to generation since, if children are brought up to be proud of their origins, this knowledge will be transmitted to future generations. The above is a way of incorporating the sociocultural context in which the pupils live, beneﬁting both indigenous and non-indigenous children, to create an intercultural educational model for the local, regional, national, and world levels in contexts of colonization. The present work, therefore, adds to the few investigations that have been carried out on Mapuche children in Initial Education in Chile. It also helps to reveal the knowledge lodged in the social memory about the teaching of educational values in the context of the Mapuche family and community; this knowledge could be incorporated into the school context through an intercultural approach to education. The principal limitation of this study was the context delimited by the COVID-19 pandemic; the children's attendance at the kindergartens during the winter months was poor, which delayed the ﬁeldwork by several months. Future work is therefore aimed to continue analyzing the remaining interviews and the ﬁeld notes of observations in the classroom and the trawün (meeting) held for the systematization and closure of the study. We also plan to continue working to establish ideas for the teaching of educational content expressing values based on the Initial Education curriculum and the knowledge of the Mapuche families and community. This will enable us to contribute to educational models, such as kimeltuwün (educational action), to assist in the construction of intercultural education focused on educational values, to the beneﬁt of all the children in Initial Education in the Araucanía Region. Author Contributions: K.B.C., E.R.M., G.F.V. and F.M.-T. were responsible for all tasks related to the design and development of the article, as well as data collection and analysis. All authors have read and agreed to the published version of the manuscript. Funding: The authors are grateful for the ﬁnancial support received from the Chilean National Research and Development Agency (ANID), through the National Doctorate grant; Fondecyt Regular Project 1191956 'Family and school education: Emotional socialization in contexts of social diversity and cultural'; Fondecyt 1231178 "Sociocultural and educational ambivalence in the Mapuche context: epistemic tension between teachers with parents and students" and Fondecyt 1211213 "How and why do children read in contexts of social and cultural diversity in La Araucanía?: An approach to teaching-learning practices of reading comprehension, from various disciplines in Basic Education". Institutional Review Board Statement: The study was carried out in accordance with the Declaration of Helsinki and was approved by the Research Ethics Committee of the Universidad Católica de Temuco, Exempt Resolution No. JI007872 on 27 June 2019. Informed Consent Statement: Informed consent was obtained from all subjects involved in the study. Data Availability Statement: The data presented in this study are available upon request from the corresponding author. The data is not publicly available as it is stored in a non-virtual format at this time. Conﬂicts of Interest: The authors declare no conﬂict of interest. The funders had no role in the design of the study; in the collection, analyses, or interpretation of data; in the writing of the manuscript; or in the decision to publish the results. References 1. Harkness, S.; Super, C.M. Why Understanding Culture Is Essential for Supporting Children and Families. Appl. Dev. Sci. 2021, 25 14–25. [CrossRef] , 2. Rogoff, B.; Mejía-Arauz, R. 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LED til idræt og fritid Når kun det bedste er bedst! Bredeste LED program til sport & fritid Dækker stort set alle behov Made e in n EU!! Hollandske EVA Optic er førende producent af et komplet standard LED lys program til svømmehaller, idræts- og fritidscentre. Alle produkter er egenudviklede og produceret på moderne fabrik i Holland samt testet og godkendt af bl.a. tyske DEKRA efter skrappeste EN –normer. Sortimentet omfatter LED undervands lys, LED loftbelysning, LED projektører, LED væg ophængt lys, LED armaturer og LED udendørs belysning. På SportsFair 2015 i Fredericia, fik EVA Optics nye LED armatur "NOVA" en flot nominering blandt de Top10 mest innovative produkter! EVA Optics LED systemer er med op til 150 lumens/W de mest effektive på markedet og med lysstyrker op til næsten 80.000 lumens dækker de et stort applikationsområde. Armaturerne findes i hhv. en stødsikker "Sport" og en klorresistent, vandtæt "AQUA" model. Begge har et lavt blændingstal på under 19 UGR og er godkendt til krævende sportsgrene såsom badminton, volleyball og tennis. EVA Optic's smarte lys styringer kan styre farve/dæmpning – evt. via smartphone. Med LED lys spares der if. gængse lyskilder, min. 60% på energien og service henover en levetid på min. 50.000 timer (L70/B10). BOOK ET MØDE OS – det betaler sig! NEWTEK IVS Kærvej 39 5220 Odense SØ 2124 2454 / 2184 3715 mny@newtek / gea@newtek	<urn:uuid:628fac70-480a-4f4b-9ec2-50f8280f8a49>	HuggingFaceFW/finepdfs/tree/main/data/dan_Latn/train	finepdfs	dan_Latn	1,413
Reggio Emilia, 17 Novembre 2021 EVENTI PER BAMBINI RICOVERATI E PER LE LORO FAMIGLIE EVENTI PER TUTTA LA CITTADINANZA Terapia Intensiva Neonatale, Arcispedale S. Maria Nuova Viale Risorgimento, 80 \| Reggio Emilia ore 11 - 18 Fratellini e nonni dei piccoli neonati ricoverati potranno salutare i loro piccoli famigliari. Chi vorrà potrà farlo con una ninna nanna, un saluto, o una canzoncina da regalare ai piccoli ricoverati, in videochiamata dalle ore 11 alle 18 insieme ai genitori. Vicini ... a distanza ore 15 - 17 Melodie d'arpa Le dolci note dell'arpa di Alice Caradente accompagneranno bambini, genitori e operatori. Mani di mamma L'associazione offrirà un piccolo dono speciale confezionato a mano ad ogni bimbo della Terapia Intensiva Neonatale. Massaggio infantile Accompagnare i genitori dei piccoli ricoverati tramite il massaggio neonatale a cura del personale del reparto di Neonatologia Istantanee di reparto Tararì Tararera Le divertente narrazione video di Ezio Castagna accompagnerà bambini, genitori e operatori alla scoperta dei suoni della fantasiosa lingua di Piripù Bibi. link: http://www.progettopulcino.org/ "le tate raccontano.." Video-racconto per i genitori dei nati pretermine, a cura del personale del reparto di Neonatologia. link: http://www.progettopulcino.org/ M'illumino di viola Il Comune di Reggio Emilia celebra la giornata colorando di viola, il colore della prematurità, I PONTI DI CALATRAVA E LA FONTANA DI PIAZZA MARTIRI DEL 7 LUGLIO "Nascita e dintorni" sito internet della Biblioteca Panizzi http://panizzi.comune.re.it Nell'ambito della Settimana Nazionale, i volontari di Nati Per Leggere proporranno letture a tema. Nelle Biblioteche comunali saranno allestiti spazi espositivi e consigli di lettura sul tema della nascita e della prematurità. Per seguire le iniziative Scuole e nidi della città Grazie alla collaborazione con l'Istituzione Scuole e Nidi d'Infanzia del Comune di RE, saranno proposte ai bambini letture e narrazioni sul tema della nascita. Centro Internazionale Loris Malaguzzi La fotografa Marily Rehk accompagnerà la giornata donando ai genitori dei piccoli ricoverati una foto del loro bambino/a Durante "bambini al Centro" il 21 novembre si terrà una lettura sul tema della nascita con l'antica tecnica del Kamishibai. Al Bookshop di Reggio Children sarà allestita una selezione di libri per bambini dedicati alla maternità e alla nascita. Per info e prenotazioni https://www.reggiochildren.it/centrointernazionale-loris-malaguzzi/visita/bambini-e-famiglie/ Progetto Pulcino Onlus Progetto Pulcino promuoverà le iniziative in programma e condividerà le iniziative per sensibilizzare la cittadinanza al tema della nascita pretermine sul sito web http://www.progettopulcino.org Con il patrocinio di ®	<urn:uuid:3c3a9be9-9014-4643-ac77-89390623da00>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	2,800
Historic Gettysburg & Lancaster County, PA Presented by Wendt Touring June 18-20, 2024…3 days HIGHLIGHTS INCLUDE: Gettysburg National Visitor Center & Museum ~ Gettysburg Cyclorama Eisenhower National Historic Site ~ Gettysburg Battlefield Tour Sight & Sound Millennium Theater DANIEL ~ Kitchen Kettle Village TOUR INCLUDES: Motorcoach transportation Two nights lodging Four meals – 2B & 2D Reserved show tickets All sightseeing & admissions Tips for driver, guides and porters *Escorted by Staff Member TOUR FARE: $649.00 per person double $629.00 per person triple $849.00 per person single Travel Arrangements made by Wendt Touring 101 Woodland Park Wintersville, OH 43953 Phone: 740-282-5790 www.WendtTouring.com ITINERARY Day 1: Home City ~ Gettysburg, PA ~ Welcome Dinner: Depart aboard a deluxe highway coach for Gettysburg, PA. Rest and meal stops will be made periodically. Later today we arrive in Gettysburg for a memorable two-night stay. Gather for dinner at a local restaurant. Day 2: Gettysburg Visitor Center & Museum ~ Historic Battlefield Tour ~ Eisenhower National Historic Site: Following breakfast visit the Gettysburg National Visitor Center & Museum. The facility houses one of the world's largest American Civil War collections with over 38,000 artifacts and 350,000 printed documents and photographs. Later this morning we embark on a guided tour of the Gettysburg Battlefield, where one of the most important and hotly contested battles of the Civil War was fought July 1-3, 1863. Throughout the park there are over 1,300 monuments, statues and markers, three observation towers and 31 miles of marked avenues. Additional highlights include Gettysburg National Cemetery, Eternal Light Peace Memorial and Devil's Den. Later today enjoy free time for lunch, shopping and sightseeing in historic downtown Gettysburg. This afternoon we visit the Eisenhower National Historic Site which preserves the farm of General and 34th President Dwight D. Eisenhower. The farm, with its peaceful setting and view of South Mountain, served the president and first lady as a weekend retreat and as a meeting place for world leaders. Gather for dinner at a local restaurant. Day 3 – Sight & Sound Theater DANIEL ~ Kitchen Kettle Village ~ Journey Home: This morning we travel to Lancaster and enjoy reserved seating at the beautiful Sight & Sound Millennium Theatre for the production DANIEL. Taken from his people, Daniel is exiled far from home in the powerful kingdom of Babylon. Now this faithful servant must navigate his new life inside a palace filled with golden statues and shifting empires. As royal pressures mount, Daniel is faced with a dangerous choice. Will his trust in the one true God remain steadfast through every test of faith? From the fiery furnace to the infamous den of lions, DANIEL is a spectacular theatrical experience for the whole family. Witness one of the Bible's most hopefilled stories as it comes to life in this brand-new original stage production from Sight & Sound Theatres. Following the show enjoy free time at Kitchen Kettle Village, a quaint complex of shops, restaurants and attractions. Later this afternoon we leave the Lancaster area and begin our journey home.	<urn:uuid:7c5385ba-a0a5-4f02-bee5-f4b340eaebf2>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	3,252
Marie-Laure LAUTRIC AUTEUR GRAPHIQUE - SCENARISTE Créatrice graphique de personnages et de props pour des séries animées depuis 2004, Marie-Laure Lautric développe actuellement son projet Effi Bear et son Mystère chez Gaumont Animation. Formé au scénario à l'Ecole Nationale Louis Lumière, elle travaille également sur le développement littéraire et graphique de plusieurs autres projets personnels. CREATION GRAPHIQUE 2015 - EFFI BEAR ET SON MYSTERE Auteur du concept littéraire et graphique Développement graphique et direction artistique GAUMONT ANIMATION 2012 - TINY TOPSIES Développement graphique et design de personnages MARATHON - LE RANCH Assistanat de personnages et clean Flash TELEIMAGES – TF1 / Disney 2011 - ZIG ET SHARKO Design de props et fx XILAM ANIMATION – Canal + / TF1 2010 2009 2007 2004-2006 - LE PETIT PRINCE (Saison 1) Design de props METHOD ANIMATION – France 3 - I.N.K. Co-auteur graphique et design de personnages SAMKA PRODUCTIONS – France 3 - ELIOT KID (Saison 1) Design de props SAMKA PRODUCTIONS- TF1 - A.T.O.M. Design de props 2D et conception de vues techniques pour une modélisation 3D SIP ANIMATION 2004 - ROBOTBOY Clean de props ALPHANIM – Cartoon Network SCENARISTE 2015 - EFFI BEAR ET SON MYSTERE Auteur du concept littéraire et graphique GAUMONT ANIMATION DIVERS 2015 - MARCUS LEVEL Lay out Flash MONDO TV – TF1 FORMATION 2014-2015 - « Les métiers du scénario » - Ecole Nationale Louis Lumière 2015 - Masterclass Vogler – « Les outils de la narration » - Masterclass « Animation et psychologie de l'enfant » - Stop-motion – Ecole de l'Image des Gobelins 2011 - Formation photographie – Ecole de l'Image des Gobelins 2007 - Formation Animation sous Flash	<urn:uuid:36600720-ddc9-4854-8067-a688ef7f5ed1>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	1,739
L'ASSURANCE LOCATAIRE APP-NORMALE Critères de segmentation Nous vous remercions pour l'intérêt que vous portez à nos assurances! L'assurance habitation locataire app-normale est une formule du produit habitation app-normale. Afin d'estimer au mieux le risque, tant pour l'acceptation de votre assurance que pour les garanties, nous utilisons des critères de segmentation. Nous nous basons dès lors sur les critères objectifs suivants: > Les critères d'acceptation (CA) afin d'évaluer si le risque peut être accepté ou non La prime de la formule locataire app-normale est une prime forfaitaire. Il n'y a donc aucun critère de segmentation utilisé pour calculer la prime. Il n'y pas non plus de critère déterminant l'étendue des garanties puisque le client qui opte pour cette formule locataire app-normale souscrit tout ou rien. CRITÈRES AC Cette formule locataire app-normale couvre l'assuré(e) locataire d'un appartement de maximum 2 chambres pour sa responsabilité civile locative. Son contenu est couvert en premier risque jusque 25.000 euros. Cela signifie qu'en cas de sinistre couvert, l'assureur peut accorder une indemnisation pour les dommages au contenu jusqu'à concurrence de 25.000 euros maximum. Si l'assuré(e) souhaite ajouter des options, il/elle peut le faire dans le cadre d'un contrat assurance habitation app-normale. Les garanties de base (reprises au point 5 des conditions générales) et la franchise anglaise (reprise au point 6.2 des conditions générales) sont incluses automatiquement dans la formule locataire app-normale. Les autres garanties optionnelles ne peuvent pas être souscrites dans cette formule locataire.	<urn:uuid:2b7f2a13-e700-45f3-9cfd-edcb3cfac501>	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	1,654
Model Selection via Rate-Distortion Theory (Invited Paper) I. Kontoyiannis\textsuperscript{1} Department of Statistics Purdue University 1399 Math Sciences Building West Lafayette, IN 47906 Email: email@example.com Web: www.stat.purdue.edu/~yiannis Abstract — Rissanen’s Minimum Description Length (MDL) principle for model selection proposes that, among a predetermined collection of models, we choose the one which assigns the shortest description to the data at hand. In this context, a “description” is a lossless representation of the data that also takes into account the cost of describing the chosen model itself. We examine how the MDL principle might extend to the case when the requirement for lossless coding is relaxed (lossy compression), and we outline some of the mathematical and conceptual ingredients that facilitate this extension. I. INTRODUCTION Rissanen’s Minimum Description Length (MDL) principle, as well as several other prominent model selection criteria, are based on the idea that among a predetermined collection of models (or model classes), the one which best captures the characteristics of the data is the one which can be used to encode the data using the smallest number of bits.\footnote{This work was supported in part by a grant from the Purdue Research Foundation.} In applications, it is often the case that we are willing to tolerate less accurate but simpler models. Consider for example the case of lossy data compression. Given a data string $x_1^n = (x_1, x_2, \ldots, x_n)$, the objective is to efficiently represent $x_1^n$ by a corresponding string $y_1^n = (y_1, y_2, \ldots, y_n)$ that agrees with $x_1^n$ to within some fixed level of accuracy. More precisely, we require that the distortion $\rho_n(x_1^n, y_1^n)$ between the original string $x_1^n$ and its representation $y_1^n$ is within some fixed bound, say \[ \rho_n(x_1^n, y_1^n) \leq D \] (see below for more precise definitions). Now suppose that $x_1^n$ is generated as a realization of a random process $\{X_n\}$ with $n$th order distributions $P_n$. From rate-distortion theory [14][5] we know that the most efficient way to represent $X_1^n$ is by an element $Y_1^n$ of Shannon’s random codebook – that is, a suitably chosen realization of the optimum reproduction distribution $Q_n^$. As is well known, unless we restrict our selves to lossless compression, the distribution $Q_n^$ will typically be very different from $P_n$. Therefore, in the sense of rate-distortion theory, if we are willing to tolerate distortion up to level $D$ in the description of our data, the most efficient “model” is that provided by $Q_n^$. In lossless compression, there is a natural correspondence between models for the data (that is, probability distributions) and prefix-free codes. This correspondence is briefly summarized in Section II. In Sections III-V we show that there is a similar (although more complicated) correspondence between probability distributions on the reproduction alphabet and lossy compression codes at a fixed distortion level, we propose a lossy analog to the lossless idealized Shannon code, and we show that it is competitively optimal. In Section VI we provide some of the technical details, and in Section VII we briefly mention some recent related work. II. BACKGROUND: LOSSLESS COMPRESSION Suppose that the data string $x_1^n = (x_1, x_2, \ldots, x_n)$ takes values in a finite set $A$, called the source alphabet, that is, $x_1^n \in A^n$. A prefix-free code, or simply a lossless code on $A^n$ is a map $\psi_n : A^n \rightarrow \{0, 1\}^$ with the property that no codeword in the range of $\psi_n$ is a prefix of another. Every such code induces a length function $L_n : A^n \rightarrow \mathbb{N}$, defined by \[ L_n(x_1^n) = \text{length of } [\psi_n(x_1^n)] \quad (\text{in bits}). \] As is well-known, the prefix-free property is characterized by the following inequality; see, e.g., [6, Chapter 5]: Kraft Inequality. If $\psi_n$ is a prefix-free code with length function $L_n$, then \[ \sum_{x_1^n \in A^n} 2^{-L_n(x_1^n)} \leq 1. \tag{K} \] Conversely, if $L_n$ is a length function satisfying (K), then there is a prefix-free code $\psi_n$ with length function $L_n$. The Kraft inequality provides a natural and very useful correspondence between lossless codes and (sub-)probability distributions: From any length function satisfying (K) we get a “model” on $A^n$ by defining \[ Q_n(x_1^n) \triangleq 2^{-L_n(x_1^n)}, \quad x_1^n \in A^n. \tag{1} \] Conversely, if we ignore the constraint that the code-lengths $L_n(x_1^n)$ have to be integers, then for any probability distribution $Q_n$ on $A^n$ there is a code with code-lengths given by \[ L_n(x_1^n) \triangleq -\log Q_n(x_1^n), \quad x_1^n \in A^n. \tag{2} \] [Throughout, log denotes the logarithm taken to base 2.] The code with length function (2) is often called the Shannon code (or Shannon-Fano code) with respect to the distribution $Q_n$. Now suppose that data are generated by a random process $\{X_n\}$, and let $P_n$ be its $n$th order marginal, that is, $P_n$ denotes the distribution of $X^n_1 = (X_1, X_2, \ldots, X_n)$ on $A^n$. Assuming we know the true distribution $P_n$, the best code for describing $X^n_1$ is the Shannon code with respect to $P_n$, i.e., the prefix-free code with code-lengths given by (2) with $P_n$ in place of $Q_n$. The following well-known result makes more precise the sense in which the Shannon code with respect to $P_n$ is the “best” code. Theorem 1. [2],[3] Shannon Code Competitive Optimality Let $\{L_n\}$ be the length functions of an arbitrary sequence of prefix-free codes on $A^n$. If $X^n_1$ are data generated by an arbitrary random process $\{X_n\}$ with marginal distributions $P_n$, we have: (a) For all $n$, $$E_{P_n}[L_n(X^n_1)] \geq E_{P_n}[-\log P_n(X^n_1)] = H(X^n_1),$$ where $H(X^n_1)$ is the entropy of $X^n_1$. (b) For all $n$ and all $K \geq 1$, the probability $$\Pr\{L_n \text{ beats the Shannon code by } K \text{ bits or more}\} = \Pr\{L_n(X^n_1) \leq -\log P_n(X^n_1) - K\} \leq 2^{-K}.$$ (c) If $\{c_n\}$ is a sequence of nonnegative constants such that $\sum_{n \geq 1} 2^{-c_n} < \infty$, then, with probability one, $$L_n(X^n_1) \geq -\log P_n(X^n_1) - c_n, \quad \text{eventually}.$$ This result justifies, to some extent, our identification of the Shannon code as the “best” code, and it further encourages us to think of codes and models as being interchangeable. In the remainder of this note, we identify a corresponding “Shannon code” for lossy compression, we argue that it leads to a natural correspondence between codes and models in the lossy case, and we demonstrate its competitive optimality. ### III. Lossy Compression: Random Coding & a Lossy Shannon Code Let $\{X_n\}$ be a random source taking values in the source alphabet $A$, and for $1 \leq i \leq j \leq \infty$, write $X^j_i$ for the vector of random variables $(X_i, X_{i+1}, \ldots, X_j)$ and similarly write $x^j_i = (x_i, x_{i+1}, \ldots, x_j) \in A^{j-i+1}$ for a realization of $X^j_i$. For most of this section we will assume that $\{X_n\}$ is a memoryless source, that is, that the $X_n$ are independent and identically distributed (i.i.d.) random variables with common distribution $P$ on $A$. Let $\hat{A}$ denote the reproduction alphabet. For the sake of simplicity, we assume throughout that both $A$ and $\hat{A}$ are finite sets. For an arbitrary nonnegative function $\rho$ on $A \times \hat{A}$, we define a sequence of single-letter distortion measures $\rho_n$ on $A^n \times \hat{A}^n$ by $$\rho_n(x^n_1, y^n_1) = \frac{1}{n} \sum_{i=1}^{n} \rho(x_i, y_i) \quad x^n_1 \in A^n, \quad y^n_1 \in \hat{A}^n,$$ and we also make the customary assumption that $$\max_{x \in A} \min_{y \in \hat{A}} \rho(x, y) = 0.$$ We consider variable-length codes operating at a fixed distortion level, that is, codes $C_n$ defined by triplets $(B_n, \phi_n, \psi_n)$ where: (a) $B_n$ is a subset of $\hat{A}^n$ called the codebook; (b) $\phi_n : A^n \to B_n$ is the quantizer; (c) $\psi_n : B_n \to \{0, 1\}^$ is a prefix-free map on $B_n$. For $D \geq 0$, the code $C_n = (B_n, \phi_n, \psi_n)$ is said to operate at distortion level* $D$, if it encodes each source string with distortion $D$ or less: $$\rho_n(x^n_1, \phi_n(x^n_1)) \leq D, \quad \text{for all } x^n_1 \in A^n.$$ As $\psi_n$ is a prefix-free lossless code, it induces a length function $L_n$ on $B_n$, $$L_n(y^n_1) = \text{length of } [\psi_n(y^n_1)]. \quad y^n_1 \in B_n,$$ Moreover, the code $C_n$ induces a length function $\ell_n$ on $A^n$, $$\ell_n(x^n_1) = \text{length of } [\psi_n(\phi_n(x^n_1))],$$ and he functions $L_n$ and $\ell_n$ are clearly related by $$\ell_n(x^n_1) = L_n(\phi_n(x^n_1)). \quad (3)$$ Shannon’s celebrated source coding theorem [14] characterizes the best achievable compression ratio among codes operating at distortion level $D$. In particular, suppose $\{X_n\}$ is a memoryless source with distribution $P$. Then, for any sequence of codes $\{C_n = (B_n, \phi_n, \psi_n); n \geq 1\}$ operating at distortion level $D$, the expected compression ratio $E[\ell_n(X^n_1)]/n$ is asymptotically bounded below by the rate-distortion function $R(D)$, $$\liminf_{n \to \infty} \frac{E[\ell_n(X^n_1)]}{n} \geq R(D) \quad \text{bits per symbol} \quad (4)$$ where $R(D) = R(P, D)$ is defined by the well-known formula $$R(D) = \inf_{(X,Y)} I(X; Y) \quad (5)$$ and the infimum is over all pairs $(X, Y)$ such that $X \sim P$ and $E[\rho(X, Y)] \leq D$. Moreover, Shannon showed that the lower bound in (4) is (asymptotically) achievable by a sequence of random codes. Next we outline their construction (the presentation is along the lines of [10]). Let $(X^, Y^)$ be a pair of random variables achieving the infimum in (5), and let $Q^$ denote the distribution of $Y^$. Following Shannon, we generate i.i.d. codewords $Y(i) = (Y_{i,1}, Y_{i,2}, \ldots, Y_{i,n}), \ i = 1, 2, \ldots$, each drawn according to the product distribution $Q^_n \triangleq (Q^)^n$ on $\hat{A}^n$. Now, given a source string $X^n_1$, we can encode it by specifying the index $i = W_n$ of the first codeword $Y(i)$ for which the distortion $\rho_n(X^n_1, Y(i))$ is $D$ or less: $$W_n = \inf\{i \geq 1 : \rho_n(X^n_1, Y(i)) \leq D\}.$$ The description of $W_n$ takes no more than $$\log W_n + \log \log W_n + O(\log \log \log W_n) \quad \text{bits},$$ and the representation of $X_1^n$ by $Y(i)$ is always within distortion $D$ or less. But $W_n$, the “waiting time” until the first $D$-close match for $X_1^n$, is approximately equal to the reciprocal of the probability of finding such a match. More precisely, $$\log W_n \leq \log[1/Q^_n(B(X_1^n, D))] + \log n + 2 \log \log n,$$ eventually, with probability one, where the “distortion balls” $B(x_1^n, D)$ are defined by $$B(x_1^n, D) = \{y_1^n \in \hat{A}^n : \rho_n(x_1^n, y_1^n) \leq D\}, \quad x_1^n \in A^n.$$ (6) Also, from the recent results in [7] and [16] we know that the probabilities $\log[1/Q^_n(B(X_1^n, D))]$ are equal to $$nR(D) + \sum_{i=1}^{n} f(X_i) + \frac{1}{2} \log n + O(\log \log n)$$ eventually, with probability one (see Proposition 3 in [10]), where $f : A \to \mathbb{R}$ is a function depending on $D$ and $P$, such that $E_P[f(X)] = 0$ (see Section VI for more details and a precise definition of $f$). Putting these estimates together, we get the following upper bound on the description length of Shannon’s random code (Theorem 2 below is a slight refinement of Theorem 5 (a) in [10]): Theorem 2. Pointwise Performance of Random Coding Suppose $\{X_n\}$ is a memoryless source with rate-distortion function $R(D)$. The description lengths of Shannon’s random code are bounded above by $$nR(D) + \sum_{i=1}^{n} f(X_i) + \frac{5}{2} \log n + O(\log \log n) \quad \text{bits}$$ eventually, with probability one. Is this the best we can do? The answer is “yes, up to a few $(\log n)$ terms.” Theorem 3 below follows from [10, Theorem 4]. Theorem 3. Pointwise Optimality of Random Coding Suppose $\{X_n\}$ is a memoryless source with rate-distortion function $R(D)$. For any sequence of codes $\{C_n\}$ with corresponding length functions $\{\ell_n\}$, operating at distortion level $D$, we have $$\ell_n(X_1^n) \geq nR(D) + \sum_{i=1}^{n} f(X_i) - (1 + \epsilon) \log n \quad \text{bits}$$ eventually, with probability one. Observing that the upper and lower bounds provided in Theorems 2 and 3, respectively, agree in their first- and second-order terms, we decide to ignore the terms of order $O(\log n)$ and smaller, and we define the (idealized) code-lengths of the Shannon code at distortion level $D$ by $$\ell_n^{(S)}(x_1^n) \triangleq nR(D) + \sum_{i=1}^{n} f(x_i), \quad x_1^n \in A^n.$$ These “idealized” code-lengths turn out to have essentially the same strong optimality properties that the Shannon code enjoys in the lossless case. Theorem 4 generalizes Theorem 1 above to the lossy case (see [10, Corollary 2]). Theorem 4. Shannon Code Competitive Optimality Suppose $\{X_n\}$ is a memoryless source with rate-distortion function $R(D)$, and let $\{\ell_n\}$ be the length functions of an arbitrary sequence of codes $\{C_n\}$ operating at distortion level $D$. Then we have: (a) For all $n$, $$E_{P^n}[\ell_n(X_1^n)] \geq E_{P^n}[\ell_n^{(S)}(X_1^n)] = nR(D).$$ (b) For all $n$ and all $K \geq 1$, the probability $$\Pr\{\ell_n \text{ beats } \ell_n^{(S)} \text{ by } K \text{ bits or more}\}$$ $$= \Pr\{\ell_n(X_1^n) \leq \ell_n^{(S)}(X_1^n) - K\}$$ $$\leq 2^{-K}.$$ (c) If $\{c_n\}$ is a sequence of nonnegative constants such that $\sum_{n \geq 1} 2^{-c_n} < \infty$, then, with probability one, $$\ell_n(X_1^n) \geq \ell_n^{(S)}(X_1^n) - c_n, \quad \text{eventually}.$$ IV. An Example The competitive optimality property of the Shannon code (Theorem 1 (b) in the lossless case and Theorem 4 (b) in the lossy case) may seem somewhat remarkable at first sight. It says that there is a sequence of codes (the Shannon codes) that, no matter how hard we try, we can can only beat them by $K$ bits with probability at most $2^{-K}$ – and this holds for any block-length $n$. Although this statement is precisely accurate in the lossless case, in the lossy case we ignored some $(\log n)$ terms, so it takes a little more work to make this into an honest bound. This is carried out in the following example. Suppose we want to compress a 300x300 pixel grayscale image, call it $\mathbf{X}$. The source and reproduction alphabets each have size 256, and the block-length $n$ is equal to 300x300 symbols, or approximately 90 Kbytes. Then for each fixed distortion level $D$, a slightly modified version of the random code described above gives a code operating at that distortion level, whose description lengths $\ell^(\mathbf{X})$ have the following property: For any* other code operating at distortion level $D$, the probability that its description lengths are significantly shorter than $\ell^$ is negligible. For example, the following is precisely true: For any code $C$ with code-lengths $\ell$ operating at distortion level $D$:* $$\Pr\{\ell \text{ beats } \ell^* \text{ by 11 bytes or more}\}$$ $$= \Pr\{\ell(\mathbf{X}) \leq \ell^(\mathbf{X}) - 88 \text{ bits}\}$$ $$\leq 2^{-39}.$$ The exact assumptions under which the above bound holds are that: $\mathbf{X}$ is a 300x300 i.i.d. vector taking values in $A = \{0, 1, \ldots 255\}$, that the distortion level $D > 0$ is chosen outside the uninteresting region where $R(D) = 0$, and that $n$ (in this case 90,000) is large enough so that the optimum reproduction distribution satisfies the (mild) condition that $Q_n^(B(x_1^n, D)) \in (0, 1/2]$ for all $x_1^n$. V. The Codes/Distributions Correspondence The strong optimality of the idealized lossy Shannon code gives us a clear “target” to aim for, at least in the sense of data compression. We want to come as close as possible to the performance of Shannon’s random code as described above. Next we argue that achieving compression performance close to $\ell_n^{(S)}$ is, to some extent, equivalent to obtaining accurate estimates of the optimal reproduction distribution $Q_n^$. We now step back to the general case when the source $\{X_n\}$ is not necessarily memoryless, and outline the correspondence between codes at a fixed distortion level and distributions $Q_n$ on $\hat{A}^n$. A. Distributions $\Rightarrow$ (Random) Codes. This is the more straightforward of the two directions. Given an arbitrary sequence $\{Q_n\}$ of probability distributions $Q_n$ on $A^n$, we can repeat Shannon’s random coding argument, this time with respect to the (typically suboptimal) distributions $Q_n$. Recall that, in the case of a memoryless source, and with $Q_n$ being the optimal distribution $Q^_n$, the random coding argument produced a sequence of codes operating at distortion level $D$, with code-lengths $$\ell_n(X_1^n) \approx -\log Q^_n(B(X_1^n, D)) \approx \ell^{(S)}_n(X_1^n) \text{ bits},$$ where “$\approx$” means that the difference between successive terms is at most of order $O(\log n)$, with probability 1. Similarly, repeating the random coding argument for an arbitrary sequence of distributions $Q_n$, we obtain a sequence of codes with code-lengths $$\ell_n(X_1^n) \approx -\log Q_n(B(X_1^n, D)) \text{ bits}. \quad (7)$$ This is the natural analog of the relation (2) in the lossless case. Note that relation (7) holds for an arbitrary sequence of distributions $Q_n$, as long as they produce random codes with finite rate, i.e., as long as $$\limsup_{n \to \infty} -\frac{1}{n} \log Q_n(B(X_1^n, D)) < \infty$$ with probability one. B. Codes $\Rightarrow$ Distributions. Recall that a code $C_n$ operating at distortion level $D$ is defined by a triplet $(B_n, \phi_n, \psi_n)$, and the compression performance of $C_n$ is described by its length function $\ell_n$. In this notation, $\psi_n$ is a prefix-free map defined on the codebook $B_n \subset \hat{A}^n$, and it has a corresponding length function $L_n$ defined on $B_n$. Given such a code, we can define a (sub-)probability distribution on $\hat{A}^n$ by $$Q_n(y_1^n) \triangleq \begin{cases} 2^{-L_n(y_1^n)} & \text{if } y_1^n \in B_n \\ 0 & \text{otherwise.} \end{cases} \quad (8)$$ This is the lossy analog of relation (1) in the lossy case. With this definition, we can get a simple but useful lower bound on the performance of $C_n$ (cf. [10]): Since $C_n$ operates at distortion level $D$, for any $x_1^n \in A^n$ we have (recalling (3)): $$\ell_n(x_1^n) = L_n(\phi_n(x_1^n)) = -\log Q_n(\phi_n(x_1^n)) \geq -\log Q_n(B(x_1^n, D)).$$ Comparing this with (7) further reinforces our interpretation of the quantities $$-\log Q(B(x_1^n, D))$$ as the natural lossy analogs of the Shannon code-lengths $$-\log Q(x_1^n).$$ VI. Some of the Details Here we give some of the more technical details about the function $f(\cdot)$ appearing in Theorems 2 and 3. For a memoryless source with distribution $P$ and rate-distortion function $R(D)$, let $D > 0$ be a distortion level such that $R(D) > 0$. As before, write $Q^$ for the distribution of the random variable $Y^$ achieving the minimum in (5). For each $x \in A$ and each $\lambda \in \mathbb{R}$ let $$\Lambda_x(\lambda) = \log_e \left( \sum_{y \in \hat{A}} Q^(y)e^{\lambda\rho(x,y)} \right)$$ (where $\log_e$ denotes the natural logarithm), and write $\lambda^$ for the unique $\lambda < 0$ such that $$\frac{d}{d\lambda} \left[ E_P(\Lambda_X(\lambda)) \right] = D.$$ Then, for $x \in A$, define $$f(x) = f_D(x) \triangleq (\log e)\left[ -\Lambda_x(\lambda^) - E_P(-\Lambda_X(\lambda^)) \right].$$ Clearly $f(X)$ has mean zero (with respect to $P$), and in general it is non-degenerate, that is, it is usually not identically equal to zero. This statement was recently made precise in [8], where, among other things, the following is proved (under some mild conditions): Theorem 5. Nondegeneracy of $f$* Suppose that $\{X_n\}$ is a memoryless source, that $A = \hat{A}$, and that $\rho(x, y)$ is a symmetric distortion measure. Only two possibilities exist: A. Either $f(x) = f_D(x)$ is identically equal to zero for only finitely many values of $D$, or B. The source distribution $P$ is uniform and $\rho(x, y)$ is a “permutation” distortion measure, in which case $f(x) = f_D(x)$ is identically equal to zero for all $D$. VII. Related Work Here we briefly mention some recent work that explores connections between rate-distortion theory and model selection. Jun Muramatsu’s PhD thesis [11] contains very interesting results connecting lossy data compression with algorithmic complexity (in the sense of Kolmogorov). Dave Donoho gave a seminar in the spring of 1998 at Stanford on the “Shannon estimator” [9], a denoising technique based on random coding. Amir Najmi’s PhD thesis [12] proposes a different model-selection criterion motivated by data compression ideas, and he also draws some connections with rate-distortion theory and with Donoho’s Shannon estimator. References [1] H. Akaike. Prediction and entropy. In A celebration of statistics, pages 1–24. Springer, New York, 1985. [2] P.H. Algoet. Log-Optimal Investment. PhD thesis, Dept. of Electrical Engineering, Stanford University, 1985. [3] A.R. Barron. Logically Smooth Density Estimation. PhD thesis, Dept. of Electrical Engineering, Stanford University, 1985. [4] A.R. Barron, J. Rissanen, and B. Yu. The minimum description length principle in coding and modeling. (Information theory: 1948–1998). IEEE Trans. Inform. Theory, 44(6):2743–2760, 1998. [5] T. Berger. Rate Distortion Theory: A Mathematical Basis for Data Compression. Prentice-Hall Inc., Englewood Cliffs, NJ, 1971. [6] T.M. Cover and J.A. Thomas. Elements of Information Theory. J. Wiley, New York, 1991. [7] A. Dembo and I. Kontoyiannis. The asymptotics of waiting times between stationary processes, allowing distortion. Ann. Appl. Probab., 9:413–429, 1999. [8] A. Dembo and I. Kontoyiannis. Critical redundancy in lossy source coding. Submitted for publication, December 1999. Available from www.stat.purdue.edu/people/yiannis. [9] D. Donoho. The Shannon estimator. Statistics Seminar, Dept. of Statistics, Stanford University, April 1998. [10] I. Kontoyiannis. Pointwise redundancy in lossy data compression and universal lossy data compression. IEEE Trans. Inform. Theory, 46(1):136–152, January 2000. [11] J. Muramatsu. Universal Data Compression Algorithms for Stationary Ergodic Sources Based on the Complexity of Sequences. PhD thesis, Nagoya University, 1998. [12] A. Najmi. Data Compression, Model Selection and Statistical Inference. PhD thesis, Dept. of Electrical Engineering, Stanford University, December 1999. [13] J. Rissanen. Stochastic Complexity in Statistical Inquiry. World Scientific, Singapore, 1989. [14] C.E. Shannon. Coding theorems for a discrete source with a fidelity criterion. IRE Nat. Conv. Rec., part 4:142–163, 1959. Reprinted in D. Slepian (ed.), Key Papers in the Development of Information Theory, IEEE Press, 1974. [15] C. S. Wallace and P. R. Freeman. Estimation and inference by compact coding. J. Roy. Statist. Soc. Ser. B, 49(3):240–265, 1987. With discussion. [16] E.-h. Yang and Z. Zhang. On the redundancy of lossy source coding with abstract alphabets. IEEE Trans. Inform. Theory, 45(4):1092–1110, 1999.	<urn:uuid:92a6ea20-d83f-40e8-bfb9-1f7efab9a040>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	23,515
PREČO SLOVO DCÉRA OBSAHUJE DLHÉ Ė? SINIŠA HABIJANEC Jazykovedný ústav Ludovíta Štúra SAV, Bratislava, Slovensko HABIJANEC, Siniša: Why does the word dcéra (‘daughter’) contain a long ě? Jazykovedný časopis (Journal of Linguistics), 2021, Vol. 72, No 1, pp. 298 – 307. Abstract: The paper aims to explain the origin of the long ě in the Slovak word dcéra ‘daughter’, which is the only word of the original lexical layer that has a long ě in its root. Its length is difficult to explain by comparative Slavic accentology since relevant languages generally show a short vowel in this position. Another peculiarity of this word is the fact that ě did not undergo the Central Slovak diphthongization that otherwise regularly occurs after c. The author offers a solution in the cultural influence of Czech, which Slovaks had been using as a written language for centuries. It is argued that the original Common Slavic word dvoǐ had been lost in Slovak and replaced by a word děvňka, while dcera was introduced into the Slovak vernacular through Czech religious texts. The initial Czech graphic cluster dc- had been realized as a geminated [cː] by Slovak priests, the pronunciation of which was interpreted as compensatory lengthening of the following vowel, and this length was subsequently phonologized. The lengthening of e and consequent phonologization could be linked to the spread of Czech printed books, so it must be posterior to the Central Slovak diphthongization. Key words: Slovak language, Czech language, Slovak historical phonology Azda každý slovenčinár sa zaiste aspoň raz zamyslel nad podobou slova dcéra a položil si otázku, prečo toto slovo svojím fonologickým zložením vyniká spomedzi ostatných slov slovenského jazyka. Obsahuje totiž dlhé ě, ktoré sa v spisovej slovenčine inač vyskytuje iba v gramatických koncovkách kongruentného skloňovania (napr. v tvaroch malé, prvého, takému), v onomatopojach (napr. mé, porov. Morfológia slovenského jazyka, 1966, s. 823, či bé, porov. Slovník súčasného slovenského jazyka 1, 2006, s. 244, s. v. bé²) alebo v slovách cudzieho pôvodu (napr. démon, akné či pandémia). Slovo dcéra je však jediným slovom domáceho pôvodu, ktoré obsahuje dlhé ě v koreni. Jeho nezvyčajnú podobu pritom nemožno považovať za bernolákovský prvok ani za hodžovsko-hattalovský prvok v kompromisnom návrhu spisovného jazyka z r. 1851, ako je to v prípade koncoviek kongruentného skloňovania -é, -ého, -ému, pretože v tomto slove majú vokál ě aj stredoslovenské nárečia, v ktorých sa dlhé ě nevyskytuje ani v gramatických kon- --- 1 Príspevok vznikol v rámci projektu VEGA č. 2/019/20 Historická fonológia slovenčiny. Za nevšednú pomoc pri vypracovaní príspevku vyjadrujeme vdăčnosť dr hab. Zbigniewovi Babikovi, prof. Dr. Marcovi L. Greenbergovi a PhDr. Ľuborovi Králíkovi, CSc. covkách. Podobu s dlhým é nachádzame, pochopiteľne, aj v pôvodnej štúrovčine, ktorej autor si takisto všimol výnimocnosť uvedeného slova: „Dlhuo ,é‘ je v Slovenčine len v slove céra a béka…“ (Štúr, 1846, s. 100), ale ináč „naša Slovenčina (...) dlhjebo ,é‘ a ,ó‘ ňema“ (tamže). Natíska sa teda otázka, či samohláska é je v tomto slove pôvodná, a ak nie je, ako sa doň dostala? Tento príspevok si kladie za cieľ zodpovedať takéto otázky. Slovo dcéra sa odvoduje od starého indoeurópskeho základu dʰugh₂-ter- (Derksen, 2008, s. 129, s. v. dʰkti), doloženého vo viacerých indoeurópskych jazykoch, porov. stind.² duhitár-, gr. θυγάτηρ, gót. dauhtar (nem. Tochter, angl. daughter), litov. duktię, gen. duktėrës, ktorý patril ku konsonantickým r-kmeňom. V praslovancine nastala v tvare nom. sg. nepravidelná zmena -ēr > -i, v dôsledku ktorej došlo k sekundárnej heteroklíze a vzniklo dʰtǐ (< dʰkti) v nom. sg., dʰtër- (< dʰukter-) v nepriamych pádoch, čím sa vyvinul osobitný deklinačný vzor, podľa ktorého sa skloňovalo už iba feminínum mati, matere. Veľmi skoro sa toto slovo priklinilo k i-kmeňom, takže už v staroslovenčine malo v tvare inštrumentálu singuláru len i-kmeňovú koncovku (dŭšterbjo) a v 11. stor. prevzalo aj koncovku genitívu singuláru (Hamn, 1970, s. 132). Rovnáký proces nastal napr. v chorvátčine a srbcine alebo v ruštine, porov. chorv./srb. kći, kćeri, rus. дочь, дочеру. Pôvodný tvar je okrem staroslovenčiny (dŭšti, dŭštere) doložený aj v starej češtine (dci, dceře), ďalším vývinom však zovšeobecnel základ nepriamych pádov a z toho vznikla súčasná česká podoba dcera, -y ž., ktorá sa skloňuje podľa tvrdého vzoru, pretože zovšeobecnenie vychádzalo z tvaru gen. pl. (porov. Gebauer, 1896, s. 428). Rovnáký proces nastal aj v poľšine, kde po lechitskej prehláske (porov. Dlugosz-Kurczabowa – Dubisz, 2006, s. 83 – 91) vzniklo (dnes knižné) córa a (súčasne bezpríznakové) córka.³ Tento scenár by sme mohli ľahko uplatniť aj v prípade slovenčiny, bráni nám však v tom práve jedinečná dĺžka v slovenskej forme, ktorá akoby signalizovala, že vývin v nej prebiehal o niečo zložitejšie. Ak sa túto dĺžku pokúsime vysvetliť pomocou poznatkov historicko-porovnávacej slovanskej akcentológie, rýchlo sa ocitneme v slepej uličke. Rozšírenie -er- v relevantných slovanských jazykoch, teda v tých, v ktorých sa zachovali stopy po psl. prízvukových pomeroch, preukazuje totiž striednice za krátkosť⁴. --- ² Použité skratky jazykov: angl. – anglický, dls. – dolnolužickosrbský, chorv. – chorvátsky, gót. – gótsky, gr. – (staro)grécky, hls. – hornolužickosrbský, litov. – litovský, nem. – nemecký, psl. – praslovanský, rus. – ruský, slov. – slovenský, slovin. – slovinský, srb. – srbský, stč. – staročeský, stind. – staroindický. ³ Klasická rekonštrukcia, aká sa uvádza v referenčných dielach, zníe dʰkti (napr. Derksen, 2008, s. 129; Králík, 2015, s. 113). V prácii vychádzame z novšej rekonštrukcie dʰtǐ, ktorá adekvatnejšie zachytáva príslušné vývinové štádium praslovanciny a ktorú uplatňuje napr. Matej Šekli (2014, s. 111). ⁴ V prípade staropol'ského tvaru dca (15. stor.; porov. SP 4, 1981, s. 158), v ktorom tvar nom. sg. pod vplyvom prirodzeného rodu prevzal koncovku a-kmeňov, by mohlo íst' o prispôsobené prevzatie z češtiny. V chorvátčine/srbčine sa dĺžka vyskytuje iba v tvarе akuz. sg. (nom. kći, gen., dat., lok. kćeři, ak. kćēr, inštr. kćeři/kćeřju) a vznikla očakávaným predĺžením po vypadnutí slabého jeru v slovách patriacich do akcentuačnej paradigmy c, porov. aj shto > stô, džva > dvâ, ale dnǒ (akcentuačná paradigma b!) > dnǒ (Kapovič, 2015, s. 234). To isté platí aj pre slovinský tvar akuz. sg. hčēr, ktorého vokalizmus bol analogicky prenesený do ostatných nepriamych pádov (hčēre, hčēri...), pričom ich samotná dĺžka nie je preukazná, pretože v slovinčine sa predĺžili všetky prízvučné vnútorné vokály okrem a. Lexikografické diela spracúvajúce lexiku starej češtiny dôsledne potvrdzujú tvary nepriamych pádov s krátkou samohláskou, jedine Václav Machek (1968, s. 112) uvádza stč. tvar gen. sg. dcéře, ktorý je v stč. pamiatkach doložený iba v biblickom zlomku zo sklonku 14. stor.: z tvě dcérzie (Gebauer, 1970, s. 214, s. v. dci). Doklady z neskorších stč. pamiatok zaznamenávajúcich kvantitu jednoznačne svedčia o krátkej samohláske. Krátkosť v slove dcera sa javí ako istá záhada, pretože čeština poskytuje viacerо prikladov, v ktorých vypadnutie jeru v prvej slabike spôsobilo predĺženie slabiky nasledujúcej: lbgota > lhůta, jmeno > jměno, stvora > stvůra. V českých nárečiach sa tvar céra vyskytuje v dvoch súvislých oblastiach: v severovýchodných českých nárečiach s presahom do česko-moravského prechodného pásma a vo východomoravských nárečiach (ČJA V, 2005, s. 282 – 283), pričom dĺžku v slovenskom tvari nemôžno spájať s prvou oblasťou nielen z dôvodu územnej diskontinuity. Predĺžovanie e > é, o > ó v prvej slabike dvojslabičných slov je v tejto nárečovej oblasti jav systémový (péří, zélí, méza, méňe, póle, hórí atď.) a vysvetluje sa ako výsledok tlaku fonologického systému, ktorý si vyžadoval doplnenie prázdneho miesta po úžení é > i, ó > ú (Utěšený, 1960, s. 53 – 54). Z tohto dôvodu severovýchodný český nárečový tvar takisto nemožno dávať do súvislosti ani so starým predĺžením v slovach typu jměno (porov. vyššie). Na druhej strane podkrkonošský tvar cira s vykonaným úžením, ktorý je historicky doložený aj v 17. stor. v okolí Zábřehu (Utěšený, 1960, s. 54), by mohol dokazovať archaickost predpokladaného českého dcéra. Nie je jasné, či za archaickú treba považovať aj dĺžku vo východomoravskom tvari, ktorý nadväzuje na záhoršké a celoslovenské céra. O pôvode dĺžky v poľskom tvari cór(k)a nepanuje jednotný názor. Staršie historické gramatiky ju dávali do súvislosti s poziciou pred spoluhláskou r (porov. aj góra, pióro, który, skóra, wtóry), avšak je veľa prípadov, v ktorých sa krátka samohláška pred r nepredĺžuje: kora, nora, pora (Klemensiewicz – Lehr-Spławiński – Urbańczyk, 1955, s. 56). Novšie práce uvažujú o analogickom prispôsobení sa femi- --- 5 Popredný chorvátsky akcentológ Mate Kapovič považuje krátkosť v nepriamych pádoch za štokavskú inováciu; pôvodný tvar by teda mal byť kćeři (súkromná komunikácia). Na vysvetlenie dĺžky v slov. dcéra sa toto javí ako irelevantné, keďže striednicou za psl. cirkumflex je v slovenčine krátkosť. 6 Slov. stvora nemusí nevyhnutne obsahovať pôvodnú krátku samohlásku, pretože prípadná dvojhláška by sa tu skrátila z fonotaktických dôvodov, porov. aj tvoj oproti môj. nínam s dlhou koreňovou samohláskou na základe oxytonickej akcentuačnej paradigmy (Topoliňska, 1964, s. 29). Údaje zo súčasných slovanských jazykov ukazujú skôr na pohyblivú akcentuačnú paradigmu c, porov. chorv./srb. nom. sg. kći, gen. sg. kćeri, nom. pl. kćeri, gen. pl. kćerti, dat., lok., inštr. pl. kćerima; rus. nom. sg. дочь, gen. sg. дочери, nom. pl. дочери, gen. pl. дочерей, dat. pl. дочерям atď. Na Z. Topoliňskú nadväzuje krakovský slovakista Z. Babik, predpokladajúci vývin z hypotetického psl. nárečového tvaru dьtěrā, ktorý mal vzniknúť prehodnotením gen. pl. dьtěrь podľa feminín na -a s dlhou kmeňovou samohláskou pri pohyblivom alebo oxytonickom prízvuku. V neprospech tohto vysvetlenia, ale aj ďalších výkladov hľadajúcich pôvod tejto dĺžky v starých prízvukových pomeroch svedčí predovšetkým fonologický vývin v strednej slovenčine. Ak by totiž rozšírenie -er- bolo obsahovalo pôvodnú dĺžku, rozhodne by v stredoslovenských nárečiach bolo podľahlo diftongizácii, pretože tá nebola v pozícii po spoluhláske c blokovaná, ako ukazujú stredoslovenské (a spisovné) príklady: cieva, cien (gen. pl.), preciedzať, vycierat’ a pod. Prítom treba mať na zreteli, že slovo označujúce priameho ženského potomok patrí do samého jadra základnej slovnej zásoby, takže jeho prípadné prevzatie z južných západoslovenských nárečí, v ktorých sa diftongizácia é nevykonala, sa javí ako veľmi málo pravdepodobné. Možno konštatovať, že vokalizmus slova dcéra sa nedá objasniť pravidelným fonologickým vývinom a že é v ňom očividne nie je pôvodné. Aby sme sa priblížili k vysvetleniu jeho vzniku, vráťme sa k praslovanskému tvaru (dьtь), v ktorom po vypadnutí slabého jeru vznikla v západoslovenských jazykoch tažko vysloviteľná začiatočná skupina dc- > tc- > cc- (príp. dč- > tč- > čč- v ruštine a slovinčine, dč- > tč- > čč- v chorvátcine a srbicíne). Na vyriešenie tejto prekážky si slovanské jazyky zvolili rôzne spôsoby. V slovinčine a v chorvátcine a srbicíne bola napríklad tažko vysloviteľná začiatočná skupina odl’ahčená disimiláciou: slovin. hči, chorv./srb. kći. Ďalším, už spomenutým spôsobom bolo zovšeobecnenie základu nepriamych pádov dьtьr- (v češtine, pol’stine a bulharčine) alebo jeho deminutívnej podoby (napr. v ukrajincíne, bieloruštine a pol’stine) (porov. Herbert Bräuer, 1969, s. 73 – 79). V ruštine zase došlo k vsunutiu druhotného jeru, pretože fonotaktika ruského jazyka nepripúšťa zdvojené spoluhlásky na začiatku slova (Isačenko, 1970, s. 104 – 105). Neskôr odpadlo záverečné -i analógiou podľa i-kmeňov: овчы > дочи > дочь, gen. дочери (podľa кость, кость). --- 7 Súkromná komunikácia. 8 Stretávame sa aj s kombináciou obidvoch spôsobov. Napríklad v hovorovej chorvátcine sa ako tvar nom. sg. veľmi často používa tvar akuz. kćer, čo pravidedne kritizujú jazykové príručky: moja kći, ale moju kćer! 9 K zjednodušeniu zložitej začiatočnej spoluhláskovej skupiny vzniknutej po zániku slabého jeru došlo napr. v slove uah, sudı̆ < dьšcamь, v ktorom dnes už necitíť sémantický vzťah s východiskovým slovom доска (< dьška). Slovenské nárečia poznajú zdvojené spoluhlásky, tie sa však ani v slovenčine nevyskytujú na začiatku slova, takže by sa pôvodný psl. tvar bol vyvinul do ci, cer, ktoré by nebolo bývalo možné zaradiť do existujúcich skloňovacích vzorov. Pri vyriešení tohto problému sa slovenčina vybrala inou cestou – v slovenských nárečiach, prínamenšom v ich najväčšej časti, bola lexéma dvti nahradená lexémou děvka (v rôznych nárečových fonologických obmenách), pričom podľa Slovníka slovenských nárečí sa v západoslovenských nárečiach uplatňuje iba slovo céra, vo východoslovenských iba slovo žieafka/žifka/žiuka, zatiaľ čo v stredoslovenských nárečiach sú zastúpené obidve lexémy. Excerptia archívneho nárečového materiálu dialektologického oddelenia JÚĽŠ SAV prehrádza, že existujú zriedkavé presahy v obidvoch smeroch. Slovo dievka (v rôznych fonologických obmenách) sa vo význame „dcéra“ vyskytuje aj v západoslovenských nárečiach: rixtár mal devad djévěk a dvuch sinów Trenčianska Závada TRENČÍN, už máte d'iefku na vidaj Čiemany ŽILINA, kedi bude mjet svadbu tá vaša žifka Dúbravka BRATISLAVA, mám dvox sinvo a štiri žievki Papradno POVAŽSKÁ BYSTRICA. V príklade či to ból sin lebo paholek, živka, to dostali dicki volačo Modranka TRNAVA kontext naznačuje rovnako význam „dcéra“ ako význam „dievča“. V lokalite Klokočov na Kysuciach P. Cisárík v r. 1972 uviedol: cera – novší názov dcéry, starší pôvodný názov džifka (kartotéka Slovníka slovenských nárečí dialektologického oddelenia JÚĽŠ). O tom, že používanie tejto lexémy vo význame „potomok ženského pohlavia“ bolo aj na západnom Slovensku oveľa rozšírenejšie, svedčí vzácny historický záznam z rokov 1617 – 1619, ktorý sa zachoval v súdnom protokole o spore medzi obyvateľmi Počarovcej a Domaniže o práve na využívanie pasienkov: „Ya sem se zrodila w Domanizy; ô wecech zeptanich gineho neumim powedet, toliko kdi sem nosiwala do Uhliska otcowzi, gest powedal mi: moga diwka [zdôr. S. H.] tento wrch, Drienowe recženi, gest domaniski, ale kedi-tedi on bude zwada z Pocžarovczy.“ Záznam je preukazný najmä preto, lebo odráža živú dobovú reč, pričom použitie nominatívu namiesto vokatívu nepochybne svedčí o slovenskej proveniencii. Súčasné nárečové údaje z Domaniže nemáme k dispozícii, ale z Fačkova v bývalom okre- --- 10 V príkladoch typu šediviet, zzlmit, zzenštený, zziť sa a pod. vyžaduje platná ortoepická norma nesplývavú vyslovnosť (teda [sš-], [zž-]), v súlade s pravidlom, podľa ktorého zdvojené spoluhlásky nevznikajú, ak sa na morfematickej hranici stretne svetlá sykavá spoluhláška (s, z, c, ž) so sykavou spoluhláškou temnou (š, ž, č, ʒ) (Král, 2005, s. 67). Ide o novšie spisovné tvary, ktoré sa v nárečiach spravidla nevyskytujú. 11 Približnú distribúciu nárečových foriem lexémy děvka znázorňuje mapka vo Fonologickom vývine slovenčiny Eugena Paulinyho (1963, s. 223). 12 Nárečové údaje, ak nie je inak uvedené, pochádzajú z archívu nárečových textov a z kartotéky Slovníka slovenských nárečí, ktoré sú uložené v dialektologickom oddelení JÚĽŠ SAV. V príspevku sa uvádzajú názvy obcí a ich okresov v súlade s koncepciou Slovníka slovenských nárečí, t. j. podľa administratívneho členenia z r. 1948 (porov. Slovník slovenských nárečí I, 1994, s. 38 – 39). 13 Historický archív oddelenia dejín slovenčiny, onomastiky a etymológie JÚĽŠ SAV – Administratívnoprávne spisy, ŠSÚA, Eszterházy – V. Zálužie. se Žilina, vzdialeného od Domaniže štyri kilometre smerom na juhovýchod, máme doložené záznamy a céri povidávané rijež; sin vistrojel céru na košese do d'edini, ktoré poskytujú isté svedectvo o dynamike lexikálneho vývinu oblasti. Ďalšie záznamy, svedčiace o niekdajšej rozšírenosti lexémy dievka vo význame „dcéra“ na západnom Slovensku, poskytujú údaje Historického slovníka slovenského jazyka: Thomasowieg diewcze dal piet a 40 zlatich Žilinská kniha 1587, kdi pan richtar dawal diwku za muss Trenčín 1580, wiwrž diwku y sina Conciones Petri Trnovicensis 1631 (Historický slovník slovenského jazyka I, 1991, s. 253, s. v. dievka). Aj zo stredoslovenskej oblasti máme svedectvá o prvotnosti lexémy dievka, napr. v oravských nárečiach: „Na celej Orave je známe aj slovo céra (dcéra), ale počítauje sa ako kultúrny výraz. N.[amiesto] tohto slova sa používa len slovo d'ieuka/ d'iefka“ (Habovštiak, 1965, s. 54). Takisto Gemerský nárečový slovník J. Orlovského uvádza vo význame „dcéra“ len túto lexému v rôznych fonologických obmenách: diauka, džiauka, džiavka, d'ieuka, džieuka, dieuka, d'iouka, d'ouka (Orlovský, 1982, s. 59). Rovnako prináša Ján Matejčík iba slovo d'ěvka pre novohradské nárečia (Matejčík, 1975, s. 179). Ako bolo povedané, na východnom Slovensku sa používa takmer výlučne lexéma dievka (žijka, ziejka, ziuka). Výskyt lexémy dcéra (s krátkou samohláskou po zániku kvantity) je na východnom Slovensku veľmi zriedkavý: mal i ceru, sina i take, co l'em rozberali a skladali šatre Rozhanovce KOŠICE, ceri za družički, sinuv za svatuf, stare za pijački, mlade za tancuľe Zborov BARDEJOV, cera (Spiš; Pastrnek, 1893, s. 432). Možno teda skonštatovať, že smerom od západu na východ sa v slovenských nárečiach postupne zvyšuje výskyt lexémy dievka na úkor lexémy dcéra. Je to, ako ukážeme, veľmi dôležité zistenie pre objasnenie dlhého é v slove dcéra. Ako ďalší dôležitý predpoklad na tento účel sa javia poznatky o kultúrnom vývine slovenskej národnosti. Ako je dobre známe, jazykom, ktorý Slováci po staročia používali ako spisovný, bola čeština. Príčiny a okolnosti tohto procesu sú veľmi dobre preskúmané a veľa sa o nich písalo (porov. napr. Pauliny, 1956; 1961; 1966, s. 29 – 32). Pre nás je dôležité, že najstarší a najsilnejší vplyv češtiny sa prejavil v náboženskej terminológii. Korene toho treba hľadať v cirkevnom vplyve Olomouckej diecézy, odkiaľ po viaceré stáročia prichádzali do Uhorska duchovní, ktorí prinášali na Slovensko staročeské literárne pamiatky (Pauliny, 1956, s. 106). České duchovenstvo prichádzalo do Uhorska hojne najmä v 14. stor. za Anjouovcov. Za Karola Róberta a Ludovíta Veľkého sa v Uhorsku usadilo 73 českých kniazov, ktorí boli väčšinou z Moravy a zo Sliezska (porov. Pauliny, 1961, s. 27 – 28). O prenikaní češtiny v 14. stor. Eugen Pauliny d'alej uvádza: „Prílež českého kniazstva za Anjouovcov bol spôsobený najmä okolnosťou, že vlastného uhorského kniazstva bolo menej a vzdelanostne bolo na nižšej úrovni. Je pochopiteľné, že českí knázi prinášali so sebou aj českú literatúru tých čias, resp. pri svojej pastorácnej práci používali český jazyk. To bola jedna z ciest, ktorou sa k nám dostávala čeština v 14. stor.“ (Pauliny, 1961, s. 28). Knázi hovoriaci po slovensky však používali české náboženské knihy a texty aj neskôr, u evanjelikov dokonca až do polovice 20. storočia (porov. Žigo, 2002, s. 275). Prispievala k tomu blízkosť dvoch jazykov a ustálenosť a normovanosť českého úzvu. Netreba zabudnúť ani na dlhú českú tradíciu prekladania Svätého písma, ktorá je korunovaná vydaním Kralickej Biblie. Môžeme teda vysloviť predpoklad, že slovo dcéra preniklo do slovenčiny prostredníctvom českých náboženských textov, pričom sa vynára otázka, ako to súvisí so slovenskou dĺžkou vzhl’adom na to, že české slovo preukazuje krátkosť. Odpoveď treba hladať v jednej z osobitostí českého úzvu, a tou bola grafická ustálenosť, ktorá, samozrejme, nebola absolutná, ale prejavovala konzervačné tendencie (porov. napr. zapisovanie dvojhlásky ou v podobe au, ktoré sa udržalo až do polovice 19. stor.). Jednou z ustálených grafických noriem bolo aj dôsledné zapisovanie slova dcera so začiatočným dc-, ktoré sa v spisovnej výslovnosti a v nárečiach dávno zjednodušilo na c-, a preto ani v spisovnej češtine nie je fonologicky opodstatnené. Rovnako nie je opodstatnené ani v slovenčine, v ktorej sa, ako sme ukázali, zdvojené spoluhlásky na začiatku slova nevyskytujú, a práve z tohto dôvodu aj A. Bernolák aj L. Štúr zapisovali toto slovo ako céra. Tlak tradície však presadil tento spôsob písania, ktorý sa v češtine zachováva dodnes a po návrate k etymologickému pravopisu v polovici 19. stor. sa uplatnil aj v slovenčine. Predpokladáme teda, že slovenskí knázi sa pri čítaní grafickej podoby dcera usilovali realizovať začiatočnú zdvojenú spoluhlásku [c:], a keďže takáto výslovnosť nebola prirodzená, foneticky sa prejavovala ako predĺženie nasledujúcej samohlásky, ktoré poslucháči fonologicky interpretovali ako dĺžku. Vplyv grafického záznamu na výslovnosť je jav hojne doložený v rôznych jazykoch sveta. Zo slovenčiny možno uviesť ako príklad slovo srdece, v ktorom je písanie spoluhlásky -d- opodstatnené z etymologického, nie však z fonologického hl’adiska (ináč by tvar gen. pl. neznel srde, ale srdeec). V slovenských nárečiach je bežná výslovnosť [srce], ale grafická podoba presadila v spisovnej reči výslovnosť [sr:ce], ktorá je v súčasnosti jedinou ortoepicky správnou výslovnosťou (Král’, 2005, s. 341). Spomeňme aj súčasné pripady, keď sa cudzie názvy stvárňujú podľa grafickej podoby; napr. angl. názov Hollywood zníe v angličtine ['ha:liwod], ale zdvojené písanie -oo- presadilo v slovenčine dĺžku [holivúd/halivúd] (Ološtiak – Bilá – Timková, 2006, s. 213), vedúcu dokonca k uplatneniu rytmického zákona: hollywoodsky. A takto sa dostávame k rozluzeniu tejto fonologickej záhady, ktoré sa môže zdať prozaické. Predpokladáme, že psl. lexéma dvti v slovenčine zanikla a bola nahradená lexémou děvčka. Vďaka používaniu českých náboženských textov po- --- 14 S podobnou situáciou sa stretávame v spisovnej chorvátčine, v ktorej spôsob zapisovania tvarov budúceho času typu radit ču [radiću] „budem robit“ (porov. srbský písomný úzus radiću/pađuhy) presadil druhotnú výslovnosť [radić:u] (Barič et al., 1997, s. 57), v súčasnosti možno aj prevážajúcu nad výslovnosťou pôvodnou. stupne prenikalo do slovenčiny slovo (d)cera, konkurujúc ľudovému slovom dievka, čo zodpovedá situácii vo väčšine súčasných stredoslovenských a vo viacerých západoslovenských nárečiach. S úpadkom znalosti češtiny a s prerušením priameho styku so živým českým úzom, o ktorý by sa boli mohli oprieť, začali slovenskí knázi a kazatelia pri čítaní českej náboženskej spisby\textsuperscript{15} dôsledne stvárňovať začiatotčnú grafickú skupinu dc- tak, že ju realizovali ako geminované [c:], čo sa foneticky prejavilo ako predĺženie nasledujúcej samohlásky: c:era → ce:ra. Táto hlásková podoba sa fonologizovala a prešla do slovenských nárečí, vytáčajúc ľudový tvar dievka. Takýto scenár vysvetluje prínajmenšom dve uvedené skutočnosti. Po prvé, ubúdanie lexémy dcéra smerom na východ možno ľahko vysvetliť oslabovaním českého kultúrneho vplyvu. Ako sme ukázali, už na strednom Slovensku sa toto slovo miestami pocituje ako kultúrne, zatial’ čo na východnom Slovensku je jeho použitie celkom ojedinelé. Po druhé, vysvetluje, prečo dlhé é v tomto slove nepodľahlo v stredoslovenských nárečiach diftongizácii. Predĺženie koreňovej samohlásky možno totiž dávať do súvislosti predovšetkým s vynálezom tlače a rozšírením tlačených náboženských diel, čo je v prípade Slovenska možné až v 16. stor., teda v období, keď stredoslovenská diftongizácia už bola dokonaná. V prospech neskoršej datácie tohto procesu by mohol svedčiť záznam z Bystrickej agendy z r. 1585, dokladajúci tvar gen. pl. v podobe <dczier> (Historický slovník slovenského jazyka I, 1991, s. 237, s. v. dcéra), ktorú možno pokladať za pravidedlný slovenský tvar českého slova s krátkym -e-. Okrem toho na rozdiel od prevzatí typu apatieka bola výslovnosť s dlhým é neustále obnovovaná kazateľskou rečou a tým konzervovaná. Typologickú paralelu pre situáciu v slovenčine nachádzame v lužickej srbčine, v ktorej sa pôvodné psl. slovo úplne vytratilo a bolo nahradené slovami hls. džowka, dls. žowka. Bibliografia BARIČ, Eugenija – LONČARIĆ, Mijo – MALIĆ, Dragica – PAVEŠIĆ, Slavko – PETI, Mirko – ZEČEVIĆ, Vesna – ZNIKA, Marija: Hrvatska gramatika. II. promijenjeno izdanje. Zagreb: Školska knjiga 1997. 698 s. BRÄUER, Herbert: Slavische Sprachwissenschaft. III. Formenlehre, 2. Teil. Berlin: Walter de Gruyter & Co 1969. 160 s. ČJAV = Český jazykový atlas V. Zpracoval autorský kolektív dialektologického oddelení ÚJČ AV ČR, v. v. i., pod vedením Jana Balhara. Praha: Academia 2005. 680 s. DERKSEN, Rick: Etymological Dictionary of the Slavic Inherited Lexicon. Leiden – Boston: Brill 2008. 726 s. \textsuperscript{15} To sa samozrejme vzťahuje aj na iných vzdelencov pri čítaní iných žánrov, napr. na richtárov alebo sudcov pri čítaní rozsudku v dobovej viac alebo menej poslovenčenej češtine. DLUGOSZ-KURCZABOWA, Krystyna – DUBISZ, Stanisław: Gramatyka historyczna języka polskiego. Wydanie III poszerzone i zmienione. Warszawa: Wydawnictwo Uniwersytetu Warszawskiego 2006. 580 s. GEBAUER, Jan: Historická mluvnice jazyka českého. Díl III. Tvarosloví. I. Skloňování. Praha – Vídeň: nakladem F. Tempského 1896. 637 s. GEBAUER, Jan: Slovnik staročesky. Díl I [A – J]. Druhé, nezměněné vydání. Praha: Academia 1970. 674 s. HABOVŠTIAK, Anton: Oravské nárečia. Bratislava: Vydavateľstvo Slovenskej akadémie vied 1965. 543 s. 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DECISIONES ÉTICAS EN EL PERIODISMO Las medianas de los comunicadores Mª Rosa Pinto Lobo Catedrática de Teoría de la Comunicación Facultad de Comunicación Universidad Pontificia de Salamanca Lyon, 16 de mayo de 2014. 11h.-11:45h. Simposio FUCE 1. Introducción. 2. Información, Comunicación y Conocimiento. 3. Principios éticos. 4. Decisiones éticas en el periodismo. La teoría profesional. 5. Conclusión. 6. Bibliografía. 1. INTRODUCCIÓN Esta ponencia se titula DECISIONES ÉTICAS EN EL PERIODISMO. Las medianas de los comunicadores. Detengámonos en la palabra mediana. ¿Qué es una mediana? Si buscamos en el Diccionario de la Real Academia Española, podemos encontrar las siguientes definiciones: En el juego de billar, taco algo mayor que los comunes, que sirve para jugar las bolas distantes de las barandas. Otra definición de 1 la RAE es: Correa fuerte con que se ata el barzón al yugo de las yuntas. En geometría la mediana es, en un triángulo, la recta trazada desde un vértice al punto medio del lado opuesto. Ninguna de estas definiciones sirve al propósito de esta comunicación. ¿De qué mediana estamos hablando entonces? ¿Qué pedimos los madrileños cuando solicitamos una mediana? En Madrid, una mediana es un café con leche pero … un café con leche que no es un tazón ni una pequeña taza. Tiene una medida exacta, ni grande, ni pequeña, ni poca, ni mucha leche; siempre en taza de porcelana, mediana –por supuesto- y siempre caliente, porque el madrileño es dicharachero y mientras habla se va enfriando. Los periodistas debemos ser como las medianas madrileñas. Nuestras decisiones profesionales tienen que estar en el punto medio pero ¿cómo deciden éticamente los periodistas? La Teoría Profesional nos ayudará a responder. Es una teoría que enseñamos en la Facultad de Comunicación de la Universidad Pontificia de Salamanca. La razón de que se impartan estos conocimientos es que los estudiantes de las universidades católicas deben otorgar un perfil deontológico a su trabajo. Los desafíos de la llamada Sociedad de la Información y el Conocimiento tenemos que afrontarlos con soluciones éticas. 2. INFORMACIÓN, COMUNICACIÓN Y CONOCIMIENTO Cuando nos adentramos en el estudio de la comunicación, y leemos distintos tratados y teorías, en todos ellos se da por supuesto que sabemos diferenciar entre los conceptos de información, comunicación y conocimiento. Detengámonos un momento, e intentemos responder cómo definiríamos la información, la comunicación y el conocimiento. ¿Qué diferencia la información del conocimiento? ¿Precisa la comunicación de la información? ¿Es igual la información que la comunicación? Al hablar de información nos estamos refiriendo al conjunto de señales, datos, pruebas o evidencias sobre las cualidades y circunstancias de personas, objetos y fenómenos. La comunicación es un proceso dinámico de transmisión de información entre un emisor y un receptor que comparten un código común. El conocimiento es el resultado de una actividad intelectual y emocional mediante la que relacionamos, sintetizamos y establecemos conexiones entre distintas informaciones, las dotamos de sentido y creamos otras nuevas. Un acercamiento al concepto de información podemos encontrarlo en el Diccionario de Ciencias y Técnicas de la Comunicación, en concreto, en los artículos que relacionan información y situación e información y poder. 1 También es muy recomendable el estudio de James Gleick 2 En esta ponencia nos referiremos a un tipo de información: la información periodística. Es decir, la información que extraen y transforman los profesionales de la comunicación y que los periodistas hacen llegar al público desde las fuentes. El concepto de información periodística al que nos aproximaremos coincide con el concepto de información que defiende el periodista holandés Joris Luyendijk, la información como bien y como educación. En palabras de Luyendijk, periodista del diario británico The Guardian, "si no se pueden privatizar unos juzgados tampoco el periodismo ético" 3 En su último libro, Joris Luyendijk describe su trabajo como corresponsal de guerra en Oriente Medio. Presenta una visión muy crítica del periodismo y señala cómo los medios de comunicación occidental distorsionan las 1 BENITO, A. (Compilador) Diccionario de Ciencias y Técnicas de la Comunicación, Madrid, Ediciones Paulinas, 1991, pp. 754-764 y pp. 785-796. 3 GUTIERREZ. O., "No se puede privatizar el periodismo ético" en El País, 1 de octubre de 2013, p.56. 2 GLEICK, J., La información. Historia y Realidad, Barcelona, Crítica, 2012. noticias, pero defiende que el periodismo tiene todavía una misión en nuestras sociedades. 4 Respecto a la comunicación, nos centraremos en el proceso de la comunicación social. Focalizaremos nuestra atención en un tipo de comunicación que cuenta con unos profesionales que forman parte de una organización y manejan unos medios técnicos con los que transmiten una información periodística a un público disperso y heterogéneo. El conocimiento que alcancen emisores y receptores resultará de las interacciones que ambos agentes lleven a cabo con la información de actualidad, ésta será el mensaje del proceso de la comunicación social o mediática. 3. PRINCIPIOS ÉTICOS En el ejercicio cotidiano de la profesión periodística todos los días tenemos que enfrentarnos a retos que no pueden solventarse con las leyes o los códigos. Estos retos implican planteamientos más complejos sobre lo correcto y lo incorrecto, sobre las consecuencias de nuestras acciones, sobre las responsabilidades que acarrea la transmisión de información periodística y la publicación de determinadas noticias y reportajes. Es en estas circunstancias donde se imponen los controles informales. ¿Cuáles son estos controles informales? Expondré algunos: la ética personal, los códigos de conducta y los controles internos, por ejemplo, la política de la organización periodística, la autocrítica y las normas propias de la profesión. Estos controles informales buscan cumplir con los máximos éticos y los mínimos jurídicos. Se apela en esta ponencia a la responsabilidad de los profesionales 4 LUYENDIJK, J., Hello everybody, Madrid, Península, 2013. del periodismo, nacida del libre ejercicio de su actividad y no como resultado de unas medidas sancionadoras externas. ¿Se puede enseñar y ejercer el periodismo sin estos controles informales? Desgraciadamente la respuesta es sí. Por fortuna, las Facultades de Comunicación podemos, y debemos, enseñar y practicar estos controles informales. Es nuestro deber lograr que los alumnos, en palabras de Richard y Linda Huen, pasen, de potenciales periodistas incompetentes e inconscientes, a ser profesionales competentes y conscientes. En este estadio de competencia es donde el periodista tiene que desarrollar los mencionados controles informales para un ejercicio ético en los medios de comunicación. Uno de los controles informales más importante es la ética personal. Todos nosotros –me estoy refiriendo a las universidades católicas- partimos de la necesidad de unos principios morales que nos indiquen la mejor manera de actuar ante un dilema profesional. Si la ética nos indica qué debemos hacer, nosotros contamos además con la religión, que nos facilita el qué debemos esperar. Estoy de acuerdo con Manuel Fraijó cuando afirma "lo que intentaron siempre tanto la ética como la religión fue presentar un cuadro inteligible de la vida sobre la tierra" 5 Este mismo autor nos recuerda que el 83% de los seres humanos vinculan su quehacer ético con su pertenencia a alguna de las 10.000 religiones existentes en nuestro planeta. Veamos a continuación los cinco principios morales que Joseph R. Dominick considera que tenemos que recordar los profesionales de los medios de comunicación. 6 5 FRAIJÓ, M., "¿Vivir sin ética, vivir sin religión?" en El País, 8 de febrero de 2014, p. 33. 6 DOMINICK, J., La Dinámica de la Comunicación, México, McGraw-Hill, sexta edición, 2001, pp. 470472. 5 3.1. El principio del punto medio. Este principio, atribuido al filósofo Aristóteles, nos indica que la virtud moral reside entre los dos extremos. La clave está en la moderación. ¿Recuerdan esa mediana madrileña con que iniciaba esta ponencia? Ni mucha, ni poca leche; ni mucho, ni poco café. Un término medio, que también debemos plasmar al ejercer el periodismo. Tenemos que equilibrar el deseo de ofrecer cualquier información con la necesidad de informar adecuadamente a la opinión pública. Ni sesgar las noticias ni hacernos partícipes del sensacionalismo crematístico. El periodismo amarillo es un problema de infracarga de información valiosa. Ésta es sustituida por información carente de interés público y en muchos casos se trata de información tóxica o información basura. Pero la toxicidad conlleva consecuencias no solo para las víctimas sino también para todos los que forman parte del proceso comunicativo, es decir, para los periodistas y los receptores de la información. En la novela del Nobel Heinrich Böll, El honor perdido de Katharina Blum, se narra cómo el sensacionalismo puede destrozar la reputación y la vida de las personas. Böll presenta el ficticio periódico Zeitung, inspirado en el diario sensacionalista Bild-Zeitung (el "tabloide" más vendido de Europa) y las trágicas consecuencias de acorralar a personas inocentes con una cruel difamación. 7 3.2. El imperativo categórico. Kant aconseja actuar de acuerdo con normas aceptadas por todo el mundo. Lo que es correcto para uno es correcto para todos. En periodismo, nuestro imperativo categórico es decir la verdad. Tenemos que contar lo sucedido desde la honestidad de quien ha contrastado las fuentes de información y desea informar a los ciudadanos con noticias de interés público. 7 BÖLL, H., El honor perdido de Katharina Blum, Barcelona, Seix Barral, 2010. En enero de 2014 falleció Alister McAlpine. El político tory siempre será recordado en el mundo periodístico porque fue erróneamente acusado de pederastia por la BBC. Un falso escándalo y un falso delito mancillaron la reputación del antiguo tesorero del Partido Conservador británico y asesor de Margaret Thatcher. El caso forzó la dimisión del director general de la BBC, George Entwistle, por la emisión de los infundios en el programa de televisión Newsnight. Alister McAlpine fue indemnizado pero no se reparó el daño que se le provocó. Sus abogados consiguieron que los titulares de un millar de cuentas de Twitter, y quienes rebotaron la falsa información, fueran acusados de libelo y tuvieran que pagar la cantidad simbólica de cinco libras. He empleado deliberadamente la palabra honestidad y no objetividad. Los periodistas somos sujetos, y estamos limitados por nuestros propios sentidos y percepciones. Los actuales mundos "matrix" nos recuerdan el idealismo radical de Platón. Los periodistas debemos estar atentos para no convertir el medio en el fin. No es de extrañar, por tanto, la recuperación en el siglo XXI de las aportaciones del determinismo tecnológico del canadiense Marshall McLuhan. 3.3. Principio de utilidad. Si las noticias son de interés público, como acabamos de citar al hablar del imperativo categórico, estamos subrayando otro principio ético: el principio de utilidad, es decir, pretender el mayor beneficio para el mayor número de personas. El pensamiento utilitario lo desarrollaron, en el siglo XIX, los filósofos Jeremy Bentham y John Stuart Mill. Si seguimos sus consejos, podemos evaluar las opciones éticas calculando las consecuencias que derivan de cada opción y elegir la alternativa que consigue lo mejor y/o evita lo peor. Sobre la ética de la responsabilidad volveremos más adelante. Los directores de los periódicos que publicaron las informaciones de Wikileaks tuvieron muy presente el principio de utilidad. Después de las aproximaciones a los conceptos de información, comunicación y conocimiento en páginas precedentes, me gustaría subrayar la necesidad del ejercicio profesional del periodismo. No solo es importante poseer la información, también es preciso saber comunicarla al público y transformarla en periodística. Con conocimiento, la opinión pública puede cambiar el curso de futuros sucesos. El principio de utilidad puede ayudarnos a responder a las siguientes cuestiones ¿debe involucrarse un periodista para intentar salvar una vida? o ¿el trabajo periodístico se debe limitar a observar la realidad y transmitirla? La opción ética tiene que calcular las consecuencias y elegir la alternativa que evita lo peor. Sobre el papel la respuesta es fácil pero la realidad nos reta continuamente. Las mismas preguntas se le plantearon a Kevin Carter, ¿podría haber salvado una vida?, ¿hizo bien limitándose a retratar la realidad? Ganó el premio Pulitzer con una fotografía captada, en marzo 1993, en un campo de refugiados de Sudán. La foto mostraba a un buitre aguardando la muerte de una niña desnutrida. Carter vivió angustiado desde que hizo esa fotografía. Un año después se suicidó. Kevin Carter fue el primero en retratar una ejecución mediante el sistema del collar. No debió de ser fácil para él retratar siempre la muerte de los más desdichados y mantenerse aséptico ante el sufrimiento humano. ¿Podría haber evitado la muerte el fotógrafo R. Umar Abbasi, colaborador del periódico New York Post, en lugar de ocuparse de captar el momento en que un hombre se tira a las vías del metro? Puede que R. Umar Abbasi, aquel diciembre de 2012, no hubiera podido salvarle, pero su periódico si pudo evitar publicar la fotografía en primera página con el titular "Condenado". Ni se evitó lo peor, ni se consiguió lo mejor. No se tuvo en cuenta el principio de utilidad. Un inmoral ejercicio del periodismo se convirtió en noticia en todo el mundo. 3.4. El velo de la ignorancia. El filósofo norteamericano John Rawls defiende que hay justicia cuando todos los individuos reciben el mismo trato. Nos remite al concepto de equidad. El velo de la ignorancia de Rawls sugiere que el individuo debe actuar para proteger a los miembros más vulnerables y débiles de la sociedad. ¿Sucede esto cuando, por ejemplo, se da una relación de simbiosis entre periodistas y políticos o entre periodistas y banqueros? Estas simbiosis ensombrecen el contrapoder del periodismo. En la crisis de las escuchas del periódico News of the World, la periodista Rebekah Brooks, mano derecha del magnate Rupert Murdoch, recibió los consejos de Tony Blair. Éste le aconsejó que organizara una investigación similar a la que él puso en marcha para lograr ser exonerado por la participación de Gran Bretaña, bajo su mandato como primer ministro, en la guerra de Irak. Con esta investigación Blair también zanjó la polémica con la BBC después del fallecimiento de un asesor del Ministerio de Defensa. La unión de periodistas y políticos conforma una relación muy peligrosa y poco profesional. El escándalo de las escuchas de News of the World se saldó con su desaparición pero dejó en entredicho la profesionalidad de los periodistas. En periodismo no todo vale. 3.5. Principio de autodeterminación. No se debe tratar a las personas para un fin. El fin no justifica los medios y éstos nunca deben ser los individuos. No está de más recordar a nuestros universitarios el mandato que tienen que seguir. A la pregunta que le hacen sobre cuál es el primero de los mandamientos, Jesús responde: «El primero es: "Escucha Israel, el Señor, nuestro Dios, es el único Señor, y amarás al Señor tu Dios con todo tu corazón, con toda tu alma, con toda tu mente y con todas tus fuerzas". El segundo es: "Amarás a tu prójimo como a ti mismo". No existe otro mandamiento mayor que éstos» (Mc 12, 29-31). ¿Es necesario seguir recordando estos mandamientos? ¿Los precisa un buen periodista? La respuesta es, en estos momentos, un rotundo sí. Las filtraciones interesadas por parte de las fuentes, las que conocemos como fuentes dispuestas, conllevan en muchas ocasiones la puesta en marcha de los juegos periodísticos. Estos juegos se basan en las necesidades y debilidades de un sujeto víctima. Los periodistas podemos ser tanto víctimas como verdugos. En ambos casos, el juego se desarrolla instrumentalizando a la persona para lograr un pago psicológico, satisfacer el ansia de venganza, el rencor, la envidia, etc. valiéndose de los medios de comunicación. 3.6. Artificios en el periodismo. Los juegos en la profesión periodística están íntimamente relacionados con el principio de autodeterminación. Los juegos como artificios de la profesión son maniobras con doblez, operaciones llevadas a cabo para disimular su verdadero objetivo. La mayoría de los juegos son inmorales porque se aprovechan de las necesidades y debilidades de otra persona. Subrayemos el concepto de necesidad porque va unido al de gratificación. Veremos, a continuación, cómo estos artificios proyectan, ahondan y sistematizan las gratificaciones estudiadas por E. Katz, Jay G. Blumler y M. Gurevitch. Todo juego tiene su antítesis. Nosotros, como profesores de periodismo, tenemos que facilitar a los universitarios los conocimientos que les ayuden a dar con la antítesis de los juegos que ponen en marcha personajes empeñados en maniobrar con los medios de comunicación. Al mismo tiempo, hemos de advertirles que no es ético que seamos los profesionales de la comunicación quienes activemos estos juegos, maniobras o artificios para conseguir nuestros intereses personales o cubrir la insatisfacción de nuestras necesidades. En el periodismo podemos distinguir tres grandes clases de juegos, aquellos que buscan satisfacer necesidades de reconocimiento e incidentes; juegos que buscan satisfacer necesidades de seguridad y, en tercer lugar, los juegos de poder. Los juegos que satisfacen necesidades de reconocimiento y de incidentes se ponen en marcha buscando la periodista como portavoz de quejas. En este grupo hallamos desde "¿No es horrible?", "¿Por qué tenía que sucederme esto a mí?" o "Policías y ladrones". Son juegos cuyos protagonistas utilizan a los medios de comunicación para sus manifestaciones de victimismo sin que tengan ninguna intención de solucionar los problemas que exponen. El periodista Charles Tatum de El Gran Carnaval (Billy Wilder, 1951) representa muy bien al periodista de este tipo de juego. Para él, las malas noticias son mejores, porque las buenas no son noticia. Los profesionales de la comunicación tienen que negarse a ser "enlaces" cuando quienes activan el juego de "Policías y ladrones" comenten sus fechorías con el objetivo último de ser protagonistas de las noticias. El director David Fincher, en Zodiac (2007) recupera una historia real de un famoso asesino en serie que aterrorizó a los EE.UU. con sus crímenes. Este asesino jugó con los periodistas enviándoles mensajes cifrados para su publicación. De nuevo nos encontramos con los dilemas a los que tuvieron que enfrentarse los profesionales de diario San Francisco Chronicle. Son retos a los que los periodistas de hoy también tenemos que dar respuesta. En el segundo gran grupo se hallan los juegos que buscan satisfacer necesidades de seguridad. Aquí podemos destacar "Sala de audiencia", "Indigencia", "Pata de palo", "¿Por qué no? –Sí, pero …" y "Si no fuera por los periodistas". Un ejemplo mundialmente conocido de "Sala de audiencia" fue la manipulación mediática de la princesa Diana de Gales con la manifestación pública, en una cadena de televisión, de su relación matrimonial y la infidelidad de su marido. Muchos programas de medios audiovisuales crean formatos judiciales para dictar sentencia televisiva. No importa si el veredicto es justo, lo que interesa es que se cree espectáculo y aumenten las audiencias. El último grupo lo configuran juegos que buscan satisfacer el ansia de poder y que esconden necesidades de reconocimiento. Aquí se encuadran juegos como "Acorralar", "Dejemos que tú y él peleéis", "Les demostraré", "Defecto", "Ahora ya te tengo" y "Jerga técnica". Es fácil saber cuando un periodista activa, por ejemplo en una entrevista, el artificio de acorralar. El periodista busca ser la estrella del programa en lugar del personaje. El periodista sitia al entrevistado para mostrarle como vencido ante la audiencia. A los medios de comunicación les encanta la maniobra de "Dejemos que tú y él peleéis". Funciona muy bien en televisión por los componentes dinámicos, visuales y dramáticos que conlleva este juego. Cuando los debates televisados pasan de las ideas a los ataques personales, y el periodista fomenta esas intervenciones, las maniobras periodísticas entran en el terreno de lo inmoral. Si hablamos del juego de poder "Les demostraré" es inevitable citar la película Ciudadano Kane (Orson Welles, 1941) sobre la vida del magnate Randolph Hearst. El film, construido desde la indagación del periodismo de investigación, subraya cómo el alter ego del magnate, Charles Foster Kane, se pasó su vida siempre demostrando algo a los demás. Sus acciones, aunque destructivas, tenían su origen en el rencor y en la pérdida de una infancia feliz. Construyó palacios mientras destruía vidas, incitaba a la guerra desde sus periódicos, contribuyó al periodismo más amarillista. Hoy, el palacio de Hearst sirve de escenario al último video clip de la extravagante cantante Lady Gaga. Del periodismo amarillo del pasado siglo podemos pasar al periodismo sensacionalista actual cuando jugamos al "Defecto". Los periodistas activan este juego cuando buscan el defecto de una persona, su pecado, para poder cometer todo tipo de tropelías profesionales que se justifican por la tacha del personaje. Si usted, personaje público, tiene aspectos íntimos que podemos desvelar, aunque no sean de interés público, hagámoslo, porque con la destrucción de la imagen pública de políticos, artistas, empresarios, etc. se sacia la curiosidad humana y se aumentan las tiradas y los índices de audiencia. Este juego podemos encontrarlo reiteradamente en la magnífica serie inglesa House of Cards, cuya versión norteamericana se emitió el 2013. El personaje maquiavélico de Francis Underwood no dudará en "usar" a los medios de comunicación y a los profesionales, en concreto a una ambiciosa periodista, para hundir a sus enemigos políticos. ¿Qué buscaba con las escuchas ilegales el dominical News of the World de Rupert Murdoch? El tabloide buscaba airear la vida privada de políticos y famosos. El entrenador de la selección inglesa de fútbol, Suen Goran Erikssón, por ejemplo, tuvo el teléfono pinchado durante cuatro años. Los periodistas hicieron uso de esa información, obtenida ilegítimamente, para acabar con su imagen pública y forzar su dimisión tras dar a conocer escándalos relacionados con su vida privad. El periódico por estas revelaciones fue galardonado con un premio periodístico en Gran Bretaña. 8 8 Sobre los juegos en la profesión periodística y la política: VALBUENA DE LA FUENTE, F. "Juegos y maniobras en el periodismo" en Cuadernos de Información y Comunicación, nº 1, Madrid, Universidad Complutense, 1995, pp. 13-40 y DEL REY MORATÓ, J., Los juegos de los políticos. Teoría General de la Información y Comunicación Política, Madrid, Tecnos, 1997. 3.7. Las éticas de Weber. La lectura de los juegos de la profesión periodística, basados en las aportaciones de Eric Berne, nos recuerda los dos tipos de éticas sobre las que escribe Max Weber. Podemos encontrar números ejemplos en los medios de comunicación. En su obra El político y el científico podemos leer lo siguiente: "toda acción éticamente orientada puede ajustarse a dos máximas fundamentalmente distintas entre sí e irremediablemente opuestas: puede orientarse conforme a la "ética de la convicción" o conforme a la "ética de la responsabilidad … Cuando las consecuencias de una acción realizada conforme a una ética de la convicción son malas, quien la ejecutó no se siente responsable de ellas, sino que responsabiliza al mundo, a la estupidez de los hombres o a la voluntad del hombre que los hizo así. Quien actúa conforme a una ética de la responsabilidad, por el contrario, toma en cuenta todos los defectos del hombre medio" 9 En la película Ausencia de Malicia (Sydney Pollack, 1981) se nos muestra cómo una supuesta ética de la convicción conlleva nefastas y trágicas consecuencias para una de las fuentes. También un inocente será víctima del juego que inician el ayudante del fiscal y una periodista. Ésta se ampara en el supuesto de una ausencia de malicia para publicar una noticia sin contrastar. El deber de publicar se olvida de las consecuencias y prescinde de una ética de la responsabilidad, pero ¿qué sucede si por salvaguardar determinadas informaciones dejamos de ejercer nuestro deber de informar y el derecho del ciudadano a ser informado? ¿Qué motiva a un periodista ante un dilema? Las ideas que presentaré a continuación nos ayudarán a responder. 9 WEBER, M., El político y el científico, Madrid, Alianza Editorial, 1984, 8º edición, pp. 163-164. 4. DECISIONES ÉTICAS EN EL PERIODISMO. LA TEORÍA PROFESIONAL. Para abordar cómo tienen que decidir éticamente los comunicadores, contamos con las aportaciones de la teoría profesional. Si hablamos de decisiones éticas, la primera cuestión que tenemos que plantearnos es si el periodismo tiene algún noble propósito. En palabras de Bill Kovach y Tom Rosenstiel, "el propósito del periodismo consiste en proporcionar al ciudadano la información que necesita para ser libre y capaz de gobernarse a sí mismo" 10 Estos periodistas y estudiosos de la comunicación social subrayan que el periodismo tiene que ser fiel a una serie de principios. Son los siguientes: "1. La primera obligación del periodismo es la verdad. 2. Debe lealtad ante todos los ciudadanos. 3. Su esencia es la disciplina de la verificación. 4. Debe mantener su independencia con respecto a aquellos de quienes informa. 5. Debe ejercer un control independiente del poder. 6. Debe ofrecer un foro público para la crítica y el comentario. 7. Debe esforzarse por que el significante sea sugerente y relevante. 8. Las noticias deben ser exhaustivas y proporcionadas. 9. Debe respetar la conciencia individual de sus profesionales." 11 10 11 KOVACH, B y ROSENSTIEL, T., Op. cit., p. 18. KOVACH, B., y ROSENSTIEL, T.,Los elementos del periodismo, Madrid, Santillana, 2003, p. 18. ¿Cuáles son los motivos por los que los periodistas deciden ante los retos y dilemas que se les plantean? Singletary, Susan Caudill, E. Caudill y H. Allen White investigaron los motivos que llevan a los periodistas a decidir éticamente. 12 Estos motivos los clasificaron de acuerdo a las etapas de desarrollo moral estudiadas por Lawrence Kohlberg. 13 4.1. En la primera etapa están los periodistas que no conocen ni desean conocer los códigos éticos. Su actuación trata de evitar las medidas punitivas y sanciones del medio para el que trabajan. Un ejemplo nos los proporciona el periodista Stephen Glass y sus reportajes para The New Republic con fuentes inventadas. La historia de Glass fue llevada al cine con el título El precio de la verdad. Para la revista norteamericana supuso no solo el descredito de su periodista sino el desprestigio del medio. Janet Cook, periodista del diario The Washington Post, debió devolver el Premio Pulitzer tras admitir que toda la historia premiada había sido inventada por ella. También Cook se encontraba en esta primera etapa. Jayson Blair llegó más lejos. Después de ser expulsado del prestigioso The New York Times, Blair publicó el libro Burning Down My Master´s House donde en ningún momento muestra arrepentimiento por haber mentido, y ni vergüenza por continuar ganando dinero exhibiendo su falta de ética profesional. 14 4.2. En la segunda etapa encontramos a los profesionales de la comunicación que cuidan de sus propios intereses. Es la etapa que Kohlberg denominó del "hedonismo egoísta" A la hora de resolver un dilema ético calculan cómo puede afectar 12 SINGLETARY, M., CAUDILL, S., CAUDILL, E. y WHITE, A., "Motives for Ethical DecisionMaking" en Journalis&Mass Communication Quarterly, 1990, 67:964 en http:jmq.sagepub.com/content/67/4/964, 6 de febrero de 2014. 14 BLAIR, J., Burning Down My Master´s House, Berverly Hills, CA 90210, New Millennium Entertainment, 2004. 13 KOHLBERG, L., The Philosophy of Moral Development. Moral Stages and the Idea of Justice. San Francisco, CA: Harper & Row Pubs, 1981. éste a su carrera o progreso dentro de la profesión. El periodista Chuck Tatum de la película El Gran Carnaval (Billy Wilder, 1951) es buen ejemplo de esta actitud. Su director, Billy Wilder, conocía bien las miserias de la profesión periodística y volcó, en el citado film, todas sus experiencias de reportero en el Berlín prebélico. El protagonista, Chuck Tatum, no duda en alargar el sufrimiento de una persona atrapada en una cueva si con ello consigue la exclusiva que le conduzca a los grandes rotativos de Nueva York. "Los principios éticos de sindéresis o capacidad para juzgar rectamente el acto humano; el bien hay que hacerlo, el mal hay que evitarlo; y el fin no justifica los medios, son negados a lo largo del film con el comportamiento cínico del periodista Chuck Tatum, interpretado por un magnífico Kirk Douglas" 15 En mi artículo "Periodismo y deontología en el cine de Billy Wilder" 16 mencionaba El reportero profesional de los norteamericanos Stanley Johnson y Julian Harris. 17 En este libro clásico del periodismo, los autores nos presentan veintidós reglas que podemos encontrar en múltiples códigos deontológicos. Son las siguientes: 1. El periódico debe conservarse dentro de los límites de la decencia. 2. El periódico debe informar y no tratar de "hacer" noticias. 3. El periódico debe presentar la verdad, toda la verdad. 4. El periódico no tiene el privilegio de entremeterse en la vida privada de una persona. 5. El periódico debe "jugar limpio" con las personas que cita en sus columnas. 6. El periódico debe conservar la confianza de sus fuentes informativas. 15 PINTO, M.R., "Periodismo y Deontología en el cine de Billy Wilder" en Estudios de Periodística II, Barcelona, Departament de Cultura de la Generalitat de Catalunya y SEP, 1994, pp. 127-130. 16 17 STANLET, P.J. and HARRIS, J., The Complete Reporter, New York, The Macmillan Company, 1962. Ibid., p. 129. 7. El periódico no debe suprimir noticias que deben ofrecerse al público. 8. El periódico no debe "vender" sus columnas informativas por dinero o atenciones. 9. El periódico debe evitar la política en sus columnas informativas. 10. El periódico debe servir a toda la sociedad y no solamente a una clase. 11. El periódico debe luchar contra el crimen y no estimularlo. 12. El periódico debe respetar y ayudar a la ley y los tribunales. 13. El periódico debe exaltar el prestigio de la comunidad. 14. El periódico no debe injuriar a los parientes y amigos de una persona acusada. 15. El periódico debe reconocer el divorcio como un lamentable problema social. 16. El periódico debe reconocer el suicidio como un lamentable problema social. 17. El periódico no debe desatar ataques contra los periódicos competidores. 18. El periódico no debe ridiculizar al demente. 19. El periódico debe respetar las creencias religiosas, la nacionalidad y las razas. 20. La página deportiva está escrita para todos. 21. El periódico debe mantenerse dispuesto a corregir errores. 22. El periódico debe recordar que las noticias son leídas por adolescentes. 18 Han pasado más de cincuenta años desde que Stanley y Harris publicaran estas reglas de honor pero el tiempo transcurrido ha hecho que adquieran más valor, y no solo para el periódico, sino para todos los medios de comunicación incluidos los medios digitales. 4.3. En la tercera etapa se halla el periodista que responde a los dilemas éticos según quieren sus jefes o colegas. El comunicador no desea conflictos con la empresa y prefiere que la decisión le venga dada. Deja en manos de los gatekeeper la toma de decisiones. No se responsabiliza de su trabajo, delega en otros su deber como profesional. 4.4. Aquellos que consideran que el periodismo tiene que ejercer de contrapoder y contribuir al mantenimiento del sistema democrático se encuentran en la cuarta etapa. Son periodistas que quieren informar a la opinión pública y desean que los receptores dispongan de la mejor información para ser ciudadanos críticos con las instituciones y sus gobernantes. El periodista entiende, cuando se encuentra en este estadio, que cumple con su obligación de servir a la sociedad. 4.5. En la quinta etapa, el periodista se guía buscando el bien y los derechos del mayor número de ciudadanos y presta especial atención a los más débiles y vulnerables, a aquellos que tienen más dificultades para convertirse en fuentes privilegiadas en contacto con los medios de comunicación. Aquí el profesional del periodismo aprehende los principios fundamentales de la profesión, los hace suyos y los pone al servicio de los más desfavorecidos. 18 "¿En verdad se aplican códigos éticos en el periodismo?" en http://es.catholic.net/santoral/articulo.php?id=31768, 10 de febrero de 2014. 4.6. Será en la sexta etapa cuando el periodista se comprometa con principios morales universales y es la ética y/o sus creencias religiosas las que le guían en los dilemas y retos que diariamente se le plantean. ¿Hasta qué etapa queremos que lleguen nuestros alumnos? Si deseamos que su vida profesional se desarrolle en la última etapa, será preciso que, al menos, nuestros universitarios sean conscientes de dónde parten y a dónde quieren llegar. Las preguntas tienen que formularlas en sus años de estudio en la universidad y es aquí, y en este ámbito ético, donde debemos distinguirnos de otros centros de educación superior. Tenemos que educar a periodistas necesariamente buenos. Recuerdo lo que G.K. Chesterton escribió en una ocasión –según cuentan Thomas Cathcart y Daniel Klein"La palabra bueno tienen varios significados. Por ejemplo, si un hombre le dispara a su madre desde una distancia de quinientos metros, cabría decir que es un buen tirador, pero no necesariamente buena persona" Y Cathcart y Klein apostillan: "El calificativo necesariamente es lo que nos muestra que Chesterton poseía una mente realmente filosófica" 19 Las facultades católicas tenemos que preparar a los mejores profesionales para que sean buenas personas. Lo primero, preparar a los mejores profesionales no nos diferenciará de otras instituciones de calidad; lo segundo, para que sean buenas personas, nos definirá y nos hará excelsas universidades católicas. Retomo en este momento un interrogante que deje abierto en el anterior apartado: ¿qué motiva a un periodista ante un dilema ético? Tal y como indica Valbuena de la Fuente, White y Pearce descubrieron que las motivaciones intrínsecas eran mucho más importantes que las extrínsecas a la hora de decidir éticamente. "Más aún están 19 CATHCART, T. y KLEIN, D., Platón y un ornitorrinco entran en un bar …, Barcelona, Planeta, 2009, p.93. convencidos de que los Cursos de Ética pueden logar que los estudiantes ajusten sus mecanismo de decisiones éticas, sus motivaciones internas hasta niveles muy altos" 20 White y Pearce llevaron a cabo un experimento recreando una situación y planteando la siguiente pregunta: ¿qué vamos a hacer si nos encontramos casualmente con las notas escritas de un periodista rival? Se podía elegir entre las siguientes opciones: 1. No leer ni emplear las notas del colega rival y devolver éstas. 2. Mirar las notas para averiguar quiénes son sus fuentes. 3. Destruir las notas encontradas para que el colega pierda su información. 5. Leer todas las notas. 6. Copiar toda la información y servirse de ella para escribir la historia antes que el otro colega. 21 Este ejercicio puede aplicarse a nuestros futuros periodistas. Las respuestas que nos ofrecen permiten ahondar en la importancia de la deontología en el periodismo. El periodista Henry Hackett optará por la segunda opción en la película Detrás de la noticia (Ron Howard, 1994) Aquí volvemos a los dilemas éticos que se nos plantean en el ejercicio diario de la profesión, no en vano, el film nos muestra las 24 horas de la vida de un periodista. En este ejemplo, Hackett está tratando de evitar que su periódico, el sensacionalista The New York Sun, vuelva a repetir el mantra de que la realidad no estropee una buena noticia aunque sea falsa pero ¿robando la información al periódico rival? Así responde el periodista norteamericano Jon Katz: "Creo que es necesario situar tu trabajo en un contexto moral si quieres que tenga algún sentido. 20 VALBUENA DE LA FUENTE, F., Teoría General de la Información, Madrid, Noesis, 1997, p. 130. 21 VALBUENA DE LA FUENTE, F., Op. Cit., p. 130. Hagas lo que hagas, tienes que hacerlo de un modo que te resulte moralmente satisfactorio" 22 Katz además nos ha facilitado una visión muy crítica y especializada de los medios de comunicación y la era de la digitalización. 23 Las palabras de Katz nos recuerdan que los periodistas tienen una obligación con su conciencia personal. "Todo periodista, desde el que se sienta en la redacción al que lo hace en la sala de juntas, debe tener un sentido personal de la ética y la responsabilidad, una brújula moral" 24 5. CONCLUSIÓN Dos son las principales conclusiones a las que podemos llegar. Si queremos que las universidades católicas se distingan y diferencien en su formación de las mejores universidades en el ámbito de la comunicación, tenemos que enseñar la dimensión ética de la profesión periodística. Los estudiantes de periodismo deben ejercer la profesión sabiendo que 5.1. Es periodista quien aplica el principio del punto medio, la verdad como imperativo categórico, el principio de utilidad, la equidad informativa y el principio de autodeterminación y 5.2. Es periodista quien tiene como meta y alcanza la sexta etapa del desarrollo moral. En ésta, el periodista se compromete con los principios morales universales y sus creencias católicas. Ellas son las guías en los dilemas y retos del ejercicio profesional. "Creo que para ejercer el periodismo, ante todo, hay que ser un buen hombre, o una buena mujer: buenos seres humanos. Las malas personas no pueden ser buenos 22 KOVACH, B. y ROSENSTIEL,T., Op. cit., 253. 24 KOVACH, B y ROSENSTIEL, T., Op.cit., 249. 23 KATZ, J., Virtuous Reality, Nueva York, Random House, 1997. periodistas. Si se es una buena persona se puede intentar comprender a los demás, sus intenciones, su fe, sus intereses, sus dificultades, sus tragedias. Y convertirse, inmediatamente, desde el primer momento, en parte de su destino." 25 Son palabras del periodista Ryszard Kapuscinski. Solo de nosotros, profesores, alumnos de las facultades de Comunicación y periodistas, depende que formemos parte del destino de cada ser humano. Esta es nuestra verdadera misión. 6. BIBLIOGRAFÍA . BENITO, A. (Compilador) Diccionario de Ciencias y Técnicas de la Comunicación, Madrid, Ediciones Paulinas, 1991. . BLAIR, J., Burning Down My Master´s House, Berverly Hills, CA 90210, New Millennium Entertainment, 2004. . BÖLL, H., El honor perdido de Katharina Blum, Barcelona, Seix Barral, 2010. . BILBENY, N., La revolución de la ética. Hábitos y creencias en la sociedad digital, Barcelona, Anagrama, 1997. . CATHCART, T. y KLEIN, D., Platón y un ornitorrinco entran en un bar …, Barcelona, Planeta, 2009. . DEL REY MORATÓ, J., Los juegos de los políticos. Teoría General de la Información y Comunicación Política, Madrid, Tecnos, 1997. 25 KAPUSCINSKI, R., Los cínicos no sirven para este oficio. Sobre el buen periodismo., Barcelona, Anagrama, 2002, p. 38. . DOMINICK, J., La Dinámica de la Comunicación, México, McGraw-Hill, sexta edición, 2001. . "¿En verdad se aplican códigos éticos en el periodismo?" en http://es.catholic.net/santoral/articulo.php?id=31768, 10 de febrero de 2014. . FRAIJÓ, M., "¿Vivir sin ética, vivir sin religión?" en El País, 8 de febrero de 2014, p. 33. GITLIN, T., Enfermos de información. De cómo el torrente mediático está saturando nuestras vidas, Barcelona, Paidós, 2005. . GLEICK, J., La información. Historia y Realidad, Barcelona, Crítica, 2012. . GUTIERREZ. O., "No se puede privatizar el periodismo ético" en El País, 1 de octubre de 2013, p. 56. . KAPUSCINSKI, R., Los cínicos no sirven para este oficio. Sobre el buen periodismo., Barcelona, Anagrama, 2002. . KATZ, J., Virtuous Reality, Nueva York, Random House, 1997. . KOHLBERG, L., The Philosophy of Moral Development. Moral Stages and the Idea of Justice. San Francisco, CA: Harper & Row Pubs, 1981. . KOVACH, B., y ROSENSTIEL, T., Los elementos del periodismo, Madrid, Santillana, 2003. . LUYENDIJK, J., Hello everybody, Madrid, Península, 2013. . PINTO, M.R., "Periodismo y Deontología en el cine de Billy Wilder" en Estudios de Periodística II, Barcelona, Departament de Cultura de la Generalitat de Catalunya y SEP, 1994, pp. 127-130. . SINGLETARY, M., CAUDILL, S., CAUDILL, E. y WHITE, A., "Motives for Ethical Decision-Making" en Journalis&Mass Communication Quarterly, 1990, 67:964 en http:jmq.sagepub.com/content/67/4/964, 6 de febrero de 2014. . STANLET, P.J. and HARRIS, J., The Complete Reporter, New York, The Macmillan Company, 1962. . VALBUENA DE LA FUENTE, F., Teoría General de la Información, Madrid, Noesis, 1997. . VALBUENA DE LA FUENTE, F. "Juegos y maniobras en el periodismo" en Cuadernos de Información y Comunicación, nº 1, Madrid, Universidad Complutense, 1995, pp. 13-40. . WEBER, M., El político y el científico, Madrid, Alianza Editorial, 8ª edición, 1984.	<urn:uuid:9af2879d-9c68-46f6-8d0a-e752cf119ca2>	HuggingFaceFW/finepdfs/tree/main/data/spa_Latn/train	finepdfs	spa_Latn	41,576
ΕΛΛΗΝΙΚΗ ΔΗΜΟΚΡΑΤΙΑ ΕΜΠΟΡΙΚΟ & ΒΙΟΜΗΧΑΝΙΚΟ ΕΠΙΜΕΛΗΤΗΡΙΟ ΠΕΙΡΑΙΩΣ - ________________________________________________________________________________________________________________________ ΔΙΕΥΘΥΝΣΗ: ΕΜΠΟΡΙΟΥ & ΒΙΟΜΗΧΑΝΙΑΣ Πειραιάς, 08 Νοεμβρίου 2018 Εμπορίου Αρ. Πρωτ.: 4186 Πληροφορίες: Κ. Χατζηϊωάννου Τηλέφωνο: 210-41.77.241-5 Προς: Φαξ: 210-41.78.680 E-mail: firstname.lastname@example.org ΘΕΜΑ: Διοργάνωση της γαστρονομικής έκθεσης «Mistura» στο Περού Το Εμπορικό και Βιομηχανικό Επιμελητήριο Πειραιώς σας ενημερώνει, σύμφωνα με έγγραφο της Β8 Διεύθυνσης Επιχειρηματικής Ανάπτυξης του Υπουργείου Εξωτερικών, για τη διοργάνωση της γαστρονομικής έκθεσης «Mistura» στο Περού. Περισσότερες πληροφορίες οι ενδιαφερόμενες επιχειρήσεις θα βρουν στην ιστοσελίδα www.limaeasy.com/lima-info/feasts-festivals-in-lima/gastronomic-fair-mistura. Οι ενδιαφερόμενοι θα πρέπει να κοινοποιήσουν τη συμμετοχή τους στην ηλ.δ/νση: email@example.com ή στο Φαξ: 210 41.78.680. ________________________________________________________________________________________________________________________ Website: www.pcci.gr, E-Mail: firstname.lastname@example.org	<urn:uuid:e3ab6bf8-d45d-44a3-a497-53453d0f179f>	HuggingFaceFW/finepdfs/tree/main/data/ell_Grek/train	finepdfs	ell_Grek	1,163
MINUTES REGULAR COUNCIL Meeting 7:00 PM - Monday, November 9, 2020 Zoom Meeting The REGULAR COUNCIL of the City of Ypsilanti was called to order on Monday, November 9, 2020, at 7:00 PM, in the Zoom Meeting, with the following members present: PRESENT: Council Member Jennifer Symanns, Council Member Steven Wilcoxen, Mayor Pro-Tem Nicole Brown, Mayor Lois Richardson, Council Member Anthony Morgan, Council Member Brian Jones-Chance, and Council Member Annie Somerville I. CALL TO ORDER The meeting was called to order at 7:02 p.m. II. ROLL CALL III. AGENDA APPROVAL The agenda was approved as amended. IV. DISCUSSION OF WARD 1 COUNCIL APPOINTMENT PROCESS Moved following the agenda approval. V. INAUGURATION CEREMONY - OATH OF OFFICE Ward 1 –Lois Allen-Richardson- Vacant Ward 2 – Steve Wilcoxen Ward 3 – Annie Somerville VI. SEATING OF NEW COUNCIL VII. ROLL CALL VIII. PUBLIC COMMENT (3 MINUTES) 7 people spoke. IX. RESOLUTIONS/MOTIONS/DISCUSSIONS a) Resolution No. 2020-229, adopting "ROBERT'S RULES OF ORDER 10th EDITION". RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: That the Ypsilanti City Council adopts "ROBERT'S RULES OF ORDER, 10TH EDITION" as the official rules of order for procedures of the Ypsilanti City Council meetings. For the purpose of Council rules, each separate meeting of City Council shall constitute a "session" as that term is used in Robert's Rules of Order. A motion for reconsideration of a motion may be made and considered at the same session or in the next immediate session. A motion may be amended by a "friendly amendment" if both the member making the motion and the member supporting (seconding) the motion agree. Council Member Anthony Morgan moved, seconded by Council Member Jennifer Symanns, to approve Resolution No. 2020-229. RESULT: CARRIED. MOVER: Council Member Anthony Morgan SECONDER: Council Member Jennifer Symanns AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville b) Resolution No. 2020-230, setting the day, time and frequency of Council meetings. RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: That regular Council meetings shall be held on the first and third Tuesdays of the month. When a Council meeting falls on a holiday or an Election Day, the next day after said holiday or Election Day will be the meeting day for the regular meeting, except when Council designates another day. Such a change will be given public notice. Further, that all regular meetings of the Ypsilanti City Council shall be held at 7:00p.m. in the City Council Chambers, located at One South Huron Street, except when the Council designates another time and location. Such a change will be given public notice. Further, that all Council meetings end by 10:00 p.m., unless Council agrees by majority vote to extend the deadline. Council Member Anthony Morgan moved, seconded by Council Member Jennifer Symanns, to approve Resolution No. 2020-230. RESULT: CARRIED. MOVER: Council Member Anthony Morgan SECONDER: Council Member Jennifer Symanns AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville c) Resolution No. 2020-231, approving the procedure for transaction of Council business. RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: That the procedure for transaction of business shall be that business raised by at least one Council Member, supported by a second Council Member, under Council Proposed Business be referred to the next regular meeting for transaction. This procedure may be waived by the consent of two-thirds (2/3) vote of Council. Council Member Steven Wilcoxen moved, seconded by Council Member Nicole Brown, to approve Resolution No. 2020-231. RESULT: CARRIED. MOVER: Council Member Steven Wilcoxen SECONDER: Council Member Nicole Brown AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville d) Resolution No. 2020-232, naming an official newspaper of record. RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: That Washtenaw County Legal News be designated as the official newspaper of the City of Ypsilanti, for placement of all required publication notices and display advertisements. Council Member Steven Wilcoxen moved, seconded by Council Member Jennifer Symanns, to approve Resolution No. 2020-232. RESULT: CARRIED. MOVER: Council Member Steven Wilcoxen SECONDER: Council Member Jennifer Symanns AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville e) Resolution No. 2020-233, adopting the Council Protocol for City staff. RESOLVED, by the Ypsilanti City Council that the Council Protocol for City Staff shall be as follows. COUNCIL PROTOCOL FOR CITY STAFF Governance of a City relies on the cooperative efforts of elected officials, who set policy, and City staff, who analyze problems and issues, make recommendations, implement and administer the Council's policies. Therefore, every effort should be made to be cooperative and show mutual respect for the contributions made by each individual for the good of the community. Conduct Toward Staff Clear, honest communication that respects the abilities, experience, and dignity of each individual is expected. Poor behavior towards staff is not acceptable. Channels of Communication Questions of City staff and/or requests for additional background information should be directed only to the City Manager, Assistant City Manager, City Attorney, City Clerk, or Department Heads. The City Manager should be copied on any request to Department Heads. Council Members should not set up meetings with department staff directly, but work through Department Heads, who will attend any meetings with Council Members. When in doubt about what staff contact is appropriate, Council Members should ask the City Manager for direction. Equal Access to Information Materials and information supplied to a Council Member in response to a request will be made available to all members of the Council so that all have equal access to information. The City Manager should ensure that such access is provided when appropriate. Public Criticism of Employees Council should never express concerns about the performance of a City employee in public, to the employee directly, or to the employee's manager. Comments about staff performance should only be made to the City Manager through private correspondence or conversation. Involvement in Administrative Functions Do not get involved in administrative functions. Council Members must not attempt to influence City staff on the making of appointments, awarding of contracts, selecting of consultants, processing of development applications, or granting of City licenses and permits. Attendance at Staff Meetings Do not attend staff meetings unless requested by staff. Even if the Council Member does not say anything, the Council Member's presence may imply support, show partiality, intimidate staff, or hampers staff's ability to do its job objectively. Requests for staff support. It shall require two members of Council to request staff support through the City Manager, who is responsible for allocating City resources in order to maintain a professional, wellrun City government. It is up to the City Manager to ensure that staff resources are allocated in accordance with overall Council priorities. Research or preparation of material by the City Attorney may be requested directly by the Mayor, or two Council Members. Response to Citizen Complaints Depend upon the staff to respond to citizen complaints and concerns. It is the role of Council Members to pass on concerns and complaints on behalf of their constituents. It is not, however, appropriate to pressure staff to solve a problem in a particular way. Refer citizen complaints to the City Manager, who will follow up with appropriate staff. The staff should respond to all approved requests for information in an agreed upon timeframe. It is appropriate for Council Members to follow up with the Manager to determine how the concerns were resolved. Council Member Steven Wilcoxen moved, seconded by Council Member Jennifer Symanns, to amend language from "Do not" to "Council shall not." RESULT: DEFEATED. MOVER: Council Member Steven Wilcoxen SECONDER: Council Member Jennifer Symanns AYES: Jennifer Symanns and Steven Wilcoxen NAYS: Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville Council Member Steven Wilcoxen moved, seconded by Council Member Jennifer Symanns, to approve Resolution No. 2020-233 RESULT: CARRIED. MOVER: Council Member Steven Wilcoxen SECONDER: Council Member Jennifer Symanns AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville f) Resolution No. 2020-234, adopting policy for appointments to Boards and Commissions. RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: That City Council adopts the following City Council Boards and Commission Appointment Procedure: NOTICE That the City Clerk shall provide the City Council, monthly, a report consisting of all council appointees, their address and contact information, the committee or commission appointed to, and the date of the expiration of their term for all appointees who terms expire within the next sixty (60) days. That the Mayor or any City Staff person shall notify the City Council and City Clerk of any vacancy or pending vacancy occurring in any committee or commission as soon as it becomes known. Notice shall be posted to the City Web sites soliciting nominations for those positions mentioned above at the time of the report or notice to City Council. PROCEDURE That any Mayoral nomination for appointment shall be submitted to City Council under the Mayor's reports at one Council meeting and held for action until the following Council meeting. Nominations may also be brought forward by two members of Council and will follow the same procedure. Nominations shall include a letter of interest from and resume of the nominee. VACANCY IN OFFICE A vacancy in office shall occur when the current appointee discontinues membership by death, resignation, or removal from office; by not seeking reappointment in writing prior to the expiration of his or her term; or by not being reappointed by the appointing authority. TERM OF OFFICE Members of Boards and Commissions of the City shall serve for the terms specifically stated in the charter or in the law or ordinance creating the office With the consent of two-thirds of the Council, an appointee may continue provisionally, in office, after the expiration of their term of office, until a successor has been elected or appointed and has qualified for and assumed the duties of the office. No member of any board or commission shall be allowed to hold over for more than 60 days beyond the term of office fixed by ordinance whether or not a successor has been appointed. QUALIFICATIONS Appointees to City Boards and Commission shall meet the affiliation qualification requirements of the City Code, Section 2-111, below, as well as any specific qualifications required by City Ordinance or State Statute. Sec. 2-111. Applicability of section. (a) Except as otherwise specifically provided, members of boards and commissions shall be affiliated with the city. This requirement shall be fulfilled in the following ways: (1) An individual shall have been a resident of the city for a minimum of two years; or (2) An individual shall demonstrate ownership/interest for a minimum of two years in a business established in the city for a minimum of two years. (b) Exceptions to subsections (a)(1) and (2) of this section shall only be permitted if it is determined by the city council that a board or commission requires the membership of an individual with a specific position, knowledge, experience or expertise not available in another individual who may otherwise comply with the terms of subsections (a)(1) and (2) of this section. Council Member Steven Wilcoxen moved, seconded by Council Member Nicole Brown, to approve Resolution No. 2020-234. RESULT: CARRIED. MOVER: Council Member Steven Wilcoxen SECONDER: Council Member Nicole Brown AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville g) Resolution No. 2020-235, setting meeting dates for 2021. RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: The Ypsilanti City Council will hold Regular Meetings at 7:00 p.m. in the City Council Chambers, located at One South Huron Street, Ypsilanti, Michigan 48197, for the year 2021 on the following dates: January 5 July 13 (following holiday) January 26 (following holiday) February 2 July 20 February 16 August 17 March 2 September 14 (following holiday) March 16 September 21 April 6 October 5 April 20 October 19 May 4 November 2 May 18 November 16 June 1 December 7 June 15 December 21 The City of Ypsilanti encourages persons with disabilities to participate and will provide necessary reasonable auxiliary aids and services, such as signed for the hearing impaired, Limited English Proficiency (LEP) services, and audios of printed materials being considered at the meeting to individuals with disabilities upon two (2) days notice to the City. Individuals with disabilities requiring auxiliary aids or services should contact the City by writing or calling the following: City Clerk's Office One South Huron Street Ypsilanti, Michigan 48197-5420 (734) 483-1100 All persons are welcome to attend. Additional information may be obtained at the City Clerk's Office and written comments may be sent to the City Clerk's Office at the above listed address. Council Member Nicole Brown moved, seconded by Council Member Jennifer Symanns, to remove the August 3rd meeting date. RESULT: CARRIED. MOVER: Council Member Nicole Brown SECONDER: Council Member Jennifer Symanns AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville Mayor Pro-Tem Nicole Brown moved, seconded by Council Member Annie Somerville, to approve Resolution No. 2020-235 as amended. RESULT: CARRIED. MOVER: Council Member Nicole Brown SECONDER: Council Member Annie Somerville AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville h) Resolution No. 2020-236, appointing Council Liaisons to City Boards and Commissions. Council Member Steven Wilcoxen moved, seconded by Council Member Nicole Brown, to approve Resolution No. 2020-236. RESOLVED BY THE COUNCIL OF THE CITY OF YPSILANTI: Whereas, members of City Council will act as liaisons to City Boards and Commissions to act as conduits of information both to City Council and to individual Boards and Commissions; and Whereas, Council Liaisons will hold that position for two years, until the seating of the next City Council; and Whereas, Council will determine through nomination and majority vote which Council Member will act as liaison to individual Boards and Commissions. Whereas, it has been determined the below Boards and Commission will have a Council Liaison. Art Commission _________________________ Human Relations Commission __________________________ Police Advisory Commission _________________________ Parks and Recreation Commission __________________________ Sustainability Commission __________________________ Planning Commission __________________________ Historic District Commission __________________________ Zoning Board of Appeals ___________________________ RESULT: CARRIED. MOVER: Council Member Steven Wilcoxen SECONDER: Council Member Nicole Brown AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville a) Nomination and Election of Mayor Pro-Tem. Council Member Annie Somerville moved, seconded by Council Member Brian Jones-Chance, to nominate Nicole Brown as Mayor Pro-Tem. RESULT: CARRIED. MOVER: Council Member Annie Somerville SECONDER: Council Member Brian Jones-Chance AYES: Jennifer Symanns, Steven Wilcoxen, Nicole Brown, Lois Richardson, Anthony Morgan, Brian Jones-Chance, and Annie Somerville XI. REMARKS FROM THE MAYOR XII. ADJOURNMENT a) Resolution No. 2020-237, adjourning the City Council Meeting. The meeting was adjourned at 9:37 p.m. b) Please click here to access the City Council Contact Form. This form can be used to submit any comments/concerns you might have about this agenda.	<urn:uuid:b1c815ec-263b-4783-83de-4653387d53b9>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	17,016
CE RTIFICATO Questo certiﬁcato conferma che Space Elettronica S.a.s. è un installatore autorizzato dei sistemi di sicurezza Ajax sul territorio italiano nel 2021	<urn:uuid:c999a7d4-31ed-4701-80e7-6e6b2a059ea5>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	164
Mgmt 469 Performing an Analysis of Variance in Stata Analysis of Variance (ANOVA) allows you to identify the sources of variation (i.e., the "action") in any variable. A concrete example should help. Using the yogurtall data, here is the Stata output from the command anova price3 store week The "Total Sum of Squares" is .0179. This is the same as the SSTotal that we discussed when we covered R 2 . (That is, it is the sum of the squared differences between each value of price3 and the mean value of price3.) We can think of the SST as the total variation of price3 around its mean value. The store and week "Partial SS" values show how much of the SST is due to variation from one store to the next and how much is due to variation from one week to the next. We see that almost all of the variation in price3 is week to week variation (SS=.01727) and there is virtually no variation from one store to the next (SS=.0000045). The Mean Square (MS) = (Partial SS)/df and is used to compute the F-statistic and perform the statistical test to determine if the amount of variation is statistically significant. As you can see, the week to week variation in price3 is significant at p=.000 but the store to store variation is not significant (p=.606). Use of ANOVA as a Complement to Regression ANOVA complements regression by helping the researcher determine the source of action in a key predictor variable, and whether fixed effects will eliminate that action. Continuing the above regression, the researcher can feel confident that include store fixed effects will not materially reduce the action in price3. There is still a lot of week to week variation in price3. There are no hard and fast rules as to how much action is sufficient. So let ANOVA aid your judgment, but do not rely on ANOVA to make your decisions for you.	<urn:uuid:4e2ed65e-7093-4e52-9092-14b670244ef8>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	1,846
Circolare n. 6 Milano, 11/09/2020 Alle FAMIGLIE Agli STUDENTI e alle STUDENTESSE OGGETTO: classi prime del Liceo e dell'Istituto Tecnico - classi terze dell'Istituto Tecnico Si comunica che in data odierna la segreteria didattica comunicherà via mail alle famiglie degli studenti la sezione in cui il loro figlio/figlia è stato/a inserito/a. LA DIRIGENTE SCOLASTICA Dott.ssa Cristina Magnoni Firma autografa sostituita a mezzo stampa, ai sensi dell'art. 3, comma 2, del D.Lgs. 39/93 Ministero dell'Istruzione, dell'Università e della Ricerca Sezione associata – I.T. E. "PIETRO CUSTODI" Amministrazione Finanza & Marketing – Sistemi Informativi aziendali ; Email: 1	<urn:uuid:c3b371dc-d128-4fad-94af-4babb3fe7928>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	683
No. 1 • June 30, 2005 Africa's Development Challenge: From Predatory to Accountable Government by Robert Guest When you love someone, you always want the best for her. I have loved Africa since I first set foot there eight years ago, and I have spent most of the last six years trying to figure out why the place has been such a mess. For me, that is arguably the most important question there is. Africa is not just the poorest continent in the world. It is the only continent that has actually gotten poorer in the last quarter of a century—and that is an astounding failure. Knowledge is cumulative. You do not have to reinvent the internal combustion engine or the joint stock company. Things should progress. There are also masses of capital splashing around the world, looking for good ideas to fund in order to make a profit. But that capital has not gone to Africa. So what has happened? The Quality of Governance There is a lot of talk, particularly within Africa and in American universities, about the legacy of colonialism. That legacy is indeed baleful, but I have always found the argument that all of Africa's problems are a result of colonialism unconvincing. After all, South Korea's colonial experience was considerably more traumatic and unpleasant than that of, for example, Zimbabwe. Yet South Korea is now 30 times richer than Zimbabwe. Many Westerners emphasize the colonial legacy as the main source of Africa's problems in Robert Guest is Washington correspondent for The Economist and author of The Shackled Continent: Power, Corruption, and African Lives (Washington: Smithsonian Books, 2004). Until recently, he spent seven years covering Africa for The Economist, including four years as its Africa editor. This is an edited transcript of remarks he delivered at a Cato Book Forum on November 17, 2004. their long, often well-written, and very interesting books about the colonial period. It is almost as though the authors do not really want to find out what is going on in Africa today. Instead, they want to write about themselves and their own histories and thus get a pleasant feeling of moral superiority from flagellating their own nation. I think the most important thing holding Africa back is the abysmal quality of governance there. What do I mean by that? A good government should seek to promote the prosperity of citizens by creating a framework within which ordinary people can pursue happiness and prosperity in whatever way they choose. Too often that is not the case in Africa. Too often you find that governments are predatory and incompetent. Let me give one example. I once hitched a ride on a beer truck in Cameroon to investigate what it was like delivering beer to people in the hot Cameroonian rainforest. It was not a very long journey. It was equivalent to the distance from New York to Pittsburgh. According to our rather optimistic timetable, it was supposed to have taken us three-quarters of a day. In the event, it took us four days. Part of the reason was that the roads were so appalling. Clearly, someone had raided the road maintenance budget and the roads were completely unpaved. That would not have been a problem as long as it did not rain, but we were in a rainforest and so it rained often. There was also a bridge that collapsed because of poor maintenance. That meant that we had to make a bit of a detour. But the main problem was that we were stopped 47 times at police roadblocks. West African roadblocks typically consist of a pile of oil drums in the middle of the road and maybe a piece of wood with nails sticking upwards, which a 10-year-old boy pulls aside once travelers are allowed to proceed. There is also typically a crowd of policemen relaxing under the shade of a tree. The policemen get up and very leisurely inspect the axles and taillights. They also go through the driver's papers looking for every little problem. They then start the delicate process of negotiation about what you are going to do to make it up to them that you are breaking the law. We were delayed for between five minutes and four hours by each of those 47 roadblocks. While on the road, I was trying to understand what was going on. The policeman at roadblock number 31 gave me what I thought was the most pithy explanation. He had not been able to find anything wrong and so he made up a rule about carrying passengers in beer trucks that, he insisted, we had broken. I said to him, "Look, this rule you are citing does not exist, does it?" He patted his holster and said, "Do you have a gun?" I said that I did not, to which he responded, "Well, I have a gun so I know the rules." I thought that was quite a good illustration of how "vampiric government," to use American University professor George Ayittey's phrase, works. The men with the guns are the men with the power to make the rules, and they use that power to extract rents from those who do not have power. That is the problem in Africa. A Tale of Two Countries As an example of how important governance is, take the cases of Botswana and Zimbabwe. Those two countries did not start off with a similar colonial legacy. Botswana had absolutely nothing at independence, whereas Zimbabwe had the second most sophisticated and diversified economy in sub-Saharan Africa. Since independence, Botswana has been governed sensibly, cautiously, and more or less honestly. The government has not spent money that it does not have. The government got quite a big windfall from the diamonds buried under the desert, and its politicians did not squander the money. They spent it cautiously on education, healthcare, and road building. Indeed, Botswana has had one of the fastest rates of per capita economic growth anywhere in the entire world. So Botswana's astounding success story over the past 35 years comes down to having an intelligent and honest president who does his own shopping down at the supermarket and carries the plastic bags himself. In contrast, Zimbabwe has a president who looks at the most productive industry in his country—commercial farming—and smashes it, because the white farmers, who dominated it, supported the opposition party in the 2000 parliamentary election. Robert Mugabe and some of his apologists argue that he is correcting the legacy of colonialism—which, incidentally, he completely ignored during his first 20 years in power. Mugabe argues that he is merely redistributing land from the rich white people to the poor black people. But the last time I went to Zimbabwe, I visited a farm that had been taken over by an army brigadier. The brigadier did not seem terribly poor to me and was, in fact, one of Mugabe's wife's best friends. The brigadier had not bothered to plant anything, because he did not know anything about farming. But he had come up with a novel way of raising cash from his new asset. He went around to all the huts, where a large number of farm workers, who used to work for the former owner, lived. He kicked in the doors of those huts and stole the severance packages that the white farmer had been obliged to pay all of his workers when he was kicked off his land. The bottom line is that, since independence, Botswana has grown nine times richer than it was, while Zimbabwe has grown three times poorer. That 27-fold difference illustrates the contrast between bad governance and good governance. Could the situation in Zimbabwe get any worse? The answer is yes, it could. One of the worst things we see in too many African countries is that, when as a result of bad governance the state starts to atrophy, the people feel no reason to be loyal to it. In such circumstances, a country can very quickly descend into warfare. That is what we are seeing in the Ivory Coast at the moment. I do not normally believe in vicious circle theories, but poverty, stagnation, poor governance, and an overendowment of natural resources can increase the chances of a country going to war, which, in turn, tends to increase poverty. Poverty, Stagnation, War, and Terrorism Take Eastern Congo, for example. Last time I was there, I saw the effect that warfare has on the lives of individual people who are trying to make a living. Peasants in one village that I visited were too scared to stay in their own huts overnight, because the men with guns come in the night. So, they walk one and a half hours to the relative safety of the next garrison town every evening and walk back to their fields in the morning. Of course, people who do not have enough to eat in the first place and then have three hours of mountainous walking to add to their working day cannot possibly grow enough to eat. Those who stay behind in their huts have it even worse, however. I spoke to one lady, who told me that she could not face the walk. She stayed in her hut, and the men with guns broke in during the night and forced her to carry everything—pots, pans, blankets, mattresses—away to their camp. Then, once they were there, they gang-raped her and broke a couple of her limbs. She somehow managed to escape back to her hut, where, two months later, another group of men with guns came in and gang-raped her again. I would like to turn to the subject of terrorism. There is a theory going around that Africa ought to be a breeding ground for terrorism, because of the large number of Muslims who live there. If by terrorism we mean terrorism that affects the West, I do not believe that that is the case. There simply is not any significant homegrown international black African terrorist movement. People have many grievances, but they tend to be locally directed. If you actually ask people about President George Bush and the invasion of Iraq, average Africans will say that it was an appalling thing and that they dislike him very much. But George Bush's foreign policy is very low on their list of grievances. Their main grievances are the policemen who sit by the road robbing them every time they try to take their crops to market. There is an interesting side story here—the small number of Africans who live in states where Muslims and Christians are fighting each other. The ones who feel they are oppressed by Muslims tend to like George Bush very much because of his perceived bashing of Muslims. A southern Sudanese tribesman was interviewed by one of my correspondents. When he was asked what he thought of George Bush, he—bearing in mind the long history of northern Sudanese people dropping barrel bombs on his village—held up a pink Barbie doll and said: "This is a new wife for President Bush. May God grant him many fertile women with firm bodies and an election victory without problems in Florida." An interesting take, I thought. Reasons for Hope There are several reasons for hope in Africa. One is that there are fewer wars now than there used to be. We have seen peace more or less achieved in Sierra Leone, Liberia, Angola, and in the border war between Ethiopia and Eritrea. Even Congo is looking a little better than it did a year ago. On the other hand, we have not seen much progress in Sudan. What is going on in the Ivory Coast is completely terrifying and threatens to spread to the rest of the west African region, given how porous the borders are and how many young men there are for whom a rifle and an opportunity to loot villages seem like a good career option. Another reason for being slightly optimistic about Africa is that it has grown more democratic since the end of the Cold War. Since the superpowers have stopped propping up appalling despots who were pro- or anti-Soviet and bankrolling appalling rebel armies for the same reasons, we have seen a flowering of elections. Of course, not all those elections have been great. You see many that are blatantly rigged. But if you want to take a crude measure of democracy—the ability to throw the bums out—you will observe that the situation has gotten a lot better. In the 1960s and the 1970s in Africa, the total number of leaders who were peacefully voted out of office was zero. In the 1980s it went up to one—if you count Mauritius as a part of Africa. But then, in the 1990s, it was a dozen. That is a startling change. Of course, you do not always get a better government, but when you can vote rulers out, you at least get the accountability that comes from those rulers knowing that their people can get rid of them. Democracy is not a panacea. Even when you have a government in place that wants to make things better, you still have the difficulty of actually doing that. Nigeria, for example, has a new economic reform team. These very impressive, intelligent, and hard-working people are led by the finance minister, Ngozi Okonjo-Iweala. She is a remarkable woman. She works until three in the morning. She actually queues in airports for her own place on an airplane, which is absolutely unheard of among Nigerian cabinet ministers. She has been working hard to make the public accounts more transparent and more rational in order to end the long culture of corruption that has held Nigeria back. Because of the widespread cynicism among the Nigerian electorate, however, very few people believe that it is possible to reform the system. They do not believe that they can ever have a clean government, and because they do not believe it, they think the rational thing to do is to try to get their own people into office—people from their own ethnic group or preferably their own family—and then try to get them to steal as much money as possible and distribute it among their kinfolk. I was talking to one of the more pragmatic and honest regional governors in Nigeria, and I asked him how much pressure he was under to steal public funds. He picked up his mobile phone and he showed me a text message from one of his aunties. (The term "auntie" is used loosely in Nigeria.) It said, "Dear Donald, when would you like to see me so we can discuss the house problem?" His auntie, he explained, wanted him to buy her a house. I asked how many requests like that he gets, and he said he gets them "every minute of every day." That is the kind of pressure he is under. I was talking to another regional governor, and I asked him what proportion of the Nigerian power elite he thought backed the reform drive and was in favor of rooting out corruption. "Perhaps five percent," he said. Now that is the scale of the task that lies ahead for those who would make Nigeria prosperous, and the task for the rest of Africa is similar, if less extreme. I think that in the end Africans will prosper, but they will not succeed by imagining that somebody else is going to solve their problems for them, that aid is a panacea, or that anyone other than Africans can make Africa rich. Other Relevant Studies from the Cato Institute "Underdevelopment in Sub-Saharan Africa: The Role of the Private Sector and Political Elites," by Moeletsi Mbeki, Cato Foreign Policy Analysis no. 85, April 15, 2005. "U.S. Policy toward Sub-Saharan Africa," by Marian Tupy, in Cato Handbook on Policy (2005). "South Africa's War against Malaria: Lessons for the Developing World," by Richard Tren and Roger Bate, Cato Policy Analysis no. 513, March 25, 2004.	<urn:uuid:adc9bf11-89c6-4589-b273-633581295c71>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	15,215
Returadresse: Helsedirektoratet, Postboks 220 Skøyen, 0213 Oslo, Norge HDIR Innland 45334538 SYKEHUSET INNLANDET HF Trude Vestli Postboks 104 2381 BRUMUNDDAL Deres ref.: Vår ref.: 14/2571-90 Saksbehandler: Oda Sjøvoll Dato: 08.03.2022 Dette er en kopi. Originalbrevet er sendt til SYKEHUSET INNLANDET HF. …………………………………………………………………………………………………………………………………………………………… … Innvilger tilskudd til De regionale kompetansesentra rus Øst over statsbudsjettet 2022 kap. 714, post 70 og kap. 765, post 74 Helsedirektoratet viser til søknad på tilskudd 26.11.2021 under tilskuddsordningen De regionale kompetansesentra rus. Helsedirektoratet forvalter tilskudd over statsbudsjettets kapittel 714 og 765 til kunnskaps-, ressursog kompetansesentre innen psykisk helse-, rus-, og vold- og traumefeltet. Med hjemmel i Statens økonomireglement godkjenner Helse- og omsorgsdepartementet regelverk for ordningene. Direktoratet tildeler midler og gir føringer innenfor rammen av godkjent regelverk og gjeldende retningslinjer for tilskuddsforvaltning. I dette brevet innvilger Helsedirektoratet grunntilskudd til KORUS (Oslo, Øst, Sør, Stavanger, Bergen, Midt og Nord) over statsbudsjettet 2022, kap. 765 post 74 og kap. 714 post 70. Det vises til punkt 4.0 for full oversikt over de økonomiske rammer i 2022. All aktivitet omtalt i regelverket og dette brevet skal dekkes gjennom driftstilskuddet fra Helsedirektoratet om ikke annet er spesifisert. 1.0 Formål, arbeidsoppgaver og målgrupper Det vises til gjeldende regelverk for tilskuddsordningen De regionale kompetansesentre rus, som beskriver overordnede mål, målgrupper, kriterier for måloppnåelse og krav til søknad og rapportering for tilskuddordningen. Regelverket bygger på samfunnsoppdraget gitt av Helse- og omsorgsdepartementet (HOD) og Barne- og familiedepartementet (BFD) i 2015, som er likelydende for Nasjonalt kompetansesenter for psykisk helsearbeid for voksne i kommunene (NAPHA), Regionale kompetansesentre – Rus (KORUS), Regionale ressurssentre om vold, traumatisk stress og selvmordsforebygging (RVTS) og Regionale kunnskapssentre for barn og unges psykiske helse (RKBU/RBUP). Særegne formål og fag- og arbeidsområder for KORUS utdypes i dette tilskuddsbrevet. Det forutsettes at aktiviteten ved det enkelte senter reflekterer tilskuddsbrevets innhold. Sentrene har en viktig rolle i iverksetting av vedtatt politikk, og må ha en struktur som gjør det mulig å følge opp politiske prioriteringer og ta for seg nye kompetanseutviklingsbehov som måtte oppstå. 1.1 Samfunnsoppdraget Felles overordnet samfunnsoppdrag, gitt av HOD og BFD i 2015, fastslår at kompetansesentrene skal bidra til å styrke kompetansen og kvaliteten i de relevante tjenestene og andre nærliggende sektorer innenfor senterets kompetanseområde og overfor senterets målgrupper. Sentrene skal være en tjeneste for tjenestene og for den forebyggende virksomheten i kommunene, spesialisthelsetjenesten og det statlige barnevernet. Det kan være forskjellige målgrupper for de ulike sentrene, men for de fleste sentre vil tjenester på begge forvaltningsnivå, forebyggende virksomhet og beslutningstakere være relevante målgrupper. I tillegg kan befolkningen, brukerorganisasjoner, frivillige organisasjoner og forvaltningen være målgrupper. KORUS skal legge dette samfunnsoppdraget til grunn for sitt arbeid. For å oppfylle samfunnsoppdraget skal kompetansesentrene ivareta følgende oppgaver innenfor sitt kompetanseområde og overfor sine målgrupper: - Bygge opp og formidle kompetanse. - Sørge for veiledning, kunnskaps- og kompetansespredning til helse- og omsorgstjenesten, barnevernet og andre tjenesteytere og brukere. - Bidra i relevant undervisning. - Bistå i systematisk arbeid med kvalitetsforbedring og pasientsikkerhet samt tjenesteutvikling. - Bidra til implementering av nasjonale retningslinjer og kunnskapsbasert praksis. - Drive eller delta i oppsummering av forskning på eget område. Områder hvor det skal drives egen oppsummering av forskning avklares med Folkehelseinstituttet for å unngå dobbeltarbeid. - Delta i praksisnær og praksisrelevant forskning og i relevante forskningsnettverk. Dette skal ikke utgjøre hoveddelen av kompetansesentrenes virksomhet. Sentrene kan også drive forskning på metodikk som understøtter sentrenes samfunnsoppdrag, men dette er ikke en obligatorisk del av sentrenes virksomhet. 1 Kompetansesentrene skal bygge sin virksomhet på systematisk innhenting av kunnskap. Kunnskap omfatter forskningsbasert kunnskap, erfaringsbasert kunnskap, brukerkunnskap og brukererfaring. I alt sitt arbeid skal sentrene bidra til å styrke systematisk bruker- og pårørendemedvirkning på alle tre nivåer 2 i tjenesteutviklingen, i samarbeid med bruker- og pårørendeorganisasjoner og andre aktuelle kompetansemiljøer. Reell medvirkning fordrer systematisk samarbeid også i sentrenes egen virksomhetsplanlegging. Sentrene skal være lett tilgjengelig for kommunene og andre brukergrupper, og fremstå samlet og oversiktlig for disse. Det skal tas nødvendig hensyn til det lovfestede ansvaret de ulike forvaltningsnivåene har for de respektive tjenestene, og sentrene skal drive sin virksomhet i samarbeid med ansvarlige instanser på de ulike nivåer. 1 KORUS har ikke forskning som primæroppgave. 2 Brukermedvirkning på tre nivåer: Systemnivå, tjenestenivå og individnivå. Gjennom utøvelse av samfunnsoppdraget skal sentrene understøtte sentrale satsinger og bidra til lokalt og regionalt utviklingsarbeid. Sentrene har et felles ansvar for å koordinere og samordne innsatsen overfor tjenestene. Viktige områder i satsingsarbeidet er lederforankring, koordinert kompetansestøtte, og tverrfaglig og tverrsektoriell samordning og samarbeid. Resultater av samarbeid med bruker- og pårørendeorganisasjoner skal løftes i omtalen av arbeidet med samfunnsoppdraget ved rapportering på tilskuddet. Se punkt 5.0 for ytterligere krav til rapportering. 1.2 Samarbeid med statsforvalterne Helsedirektoratet understreker betydningen av at KORUS, RVTS, RKBU/RBUP og NAPHA samarbeider med statsforvalterne regionalt. Det stilles blant annet krav til effektivt og godt samarbeid om gjennomføring av tverrfaglige og tverrsektorielle kompetanse- og kvalitetsutviklingstiltak, flerfaglige lokale og regionale fora og nettverk, og involvering av bruker- og pårørendeorganisasjoner i arbeidet. I 2022 bes statsforvalterne og kompetansesentrene også om å benytte samarbeidsrutinen for oppgavefordeling når det er avdekket særlige behov for faglig støtte i kommunene. Hvordan samarbeidet best sikres og innrettes har regionene vurdert i ulik grad og på ulik måte i 2021, og samarbeidsrutinen for oppgavefordeling ved særlig behov var tema for felles drøfting og erfaringsutveksling under årlig fagsamling om psykisk helse og rus i Tromsø 01.12.21. Det forventes at samarbeidet om oppgavefordeling og måloppnåelse innen psykisk helse, rus, vold, barnevern og selvmordsforebyggende arbeid videreføres og videreutvikles. Sentrene og statsforvalterne bes om å legge Riksrevisjonens undersøkelse av psykiske helsetjenester 3 og andre relevante undersøkelser og dokumenter til grunn for arbeidet. I tråd med felles samfunnsoppdrag for RKBU/RBUP, KORUS, RVTS og NAPHA og styringsdokumentene for statsforvalteren har embetene og sentrene et gjensidig ansvar for godt samarbeid i regionen. Resultater av samarbeidet med Statsforvalteren skal omtales ved rapportering på tilskuddet. Se punkt 5.0 for ytterligere krav til rapportering. 1.3 Samarbeid med relevante fagmiljøer og arbeidsdeling mellom nasjonale og regionale sentre som mottar tilskudd over statsbudsjettets kap. 765 Kompetansesentrene skal bidra til effektivt samarbeid og kunnskapsutveksling mellom nasjonale og regionale fagmiljøer på feltet. 4 Det oppfordres til å styrke kunnskapsutvekslingen og samarbeidet 3 Dokument 3:13 (2020−2021) (riksrevisjonen.no) 4 Slik som Nasjonalt kunnskapssenter om vold og traumatisk stress (NKVTS), Nasjonalt senter for selvmordsforskning og -forebygging (NSSF), Nasjonalt kompetansesenter for psykisk helsearbeid for voksne i kommunene (NAPHA), Nasjonalt utviklingssenter for barn og unge (NUBU), Nasjonalt senter for erfaringskompetanse innen psykisk helse, Folkehelseinstituttet (FHI), Nasjonalt kompetansemiljø om utviklingshemming (NAKU), Nasjonalt kompetansesenter for legevaktmedisin (NKLM), Nasjonal kompetansetjeneste for Aldring og helse, Utviklingssentrene for sykehjem og hjemmetjenester (USHT), Velferdsforskningsinstituttet NOVA, Samisk nasjonal kompetansetjeneste – psykisk helsevern- og rus (SANKS), Nasjonalt samisk kompetansesenter (NASAK), Nasjonalt kompetansesenternettverk i sikkerhets-, fengsels- og rettspsykiatri (SIFER), Kompetansesenter for kriminalitetsforebygging (Kfk), Nasjonal kompetansetjeneste for med relevante miljøer, for å sikre at ulike fagområder i større grad ses i sammenheng, og at arbeidet koordineres og samordnes for å oppnå synergieffekter og god ressursutnyttelse. Et godt psykisk helse-, rus- og voldsarbeid bygger på bred tverrfaglig og tverrsektoriell tenkning, herunder støtte til tjenestene i tverrsektoriell samordning. Det forventes at KORUS Øst bidrar aktivt og systematisk til at nasjonale og regionale sentre, som øremerkes over statsbudsjettets kap. 765, opptrer særlig godt koordinert og samordnet ut mot tjenestene. Sentrene som driver forskningsarbeid skal: - drive forsknings- og utviklingsarbeid på høyt internasjonalt nivå - sikre forskning på nasjonalt nivå som bidrar til å styrke kunnskapsgrunnlaget i tjenestene - sikre at forskningen reflekterer brukernes og tjenestenes behov for ny kunnskap og tjenesteog brukerperspektiver inn i arbeidet - bidra til god samhandling og kunnskapsutveksling mellom nasjonale og regionale miljøer på feltet. Det er et mål at tilgrensende fagområder i større grad ses i sammenheng - i samråd med regionale kompetansesentre o bistå i arbeidet med å systematisere bruker- og erfaringsbasert kunnskap o bidra til kunnskap om hvordan kompetansehevingstiltak på feltet virker i tjenestene - arbeide for å få temaene på feltet inn i relevante grunn-, videre- og etterutdanninger - gi råd og veiledning til studenter på master- og doktorgradsnivå Regionale sentre og NAPHA skal: - bidra til god samhandling og kunnskapsutveksling mellom nasjonale og regionale miljøer på feltet, herunder samle relevante fagmiljøer for kunnskapsutveksling om temaene på feltet - bidra til at forsknings- og erfaringsbasert kunnskap, samt brukerkunnskap, spres til og fra tjenestene - bistå det utøvende tjenesteapparat med fagutvikling, implementeringsstøtte, undervisning, veiledning og konsultasjon som stimulerer til praksis i tråd med siste oppdaterte kunnskap på feltet - ha en praksisnær profil med fokus på ønsker og behov i tjenestene og behov blant brukerne av tjenestene. Et særlig fokus skal rettes mot kommunalt nivå - arbeide for bedre samarbeid innad i og på tvers av profesjoner, sektorer, etater og forvaltningsnivåer i regionen - tilby tjenestene et differensiert og likeverdig tilbud De nasjonale og regionale sentrene skal, med ulike virkemidler og arbeidsformer, understøtte tjenestenes systematiske kvalitetsforbedring. Senterne skal, hver for seg og i samarbeid, bygge bro samtidig rusmisbruk og psykisk lidelse (NK-ROP), Nasjonal kompetansetjeneste for tverrfaglig spesialisert rusbehandling (NKTSB), Regionale kunnskapssentre for barn og unges psykiske helse (RKBU/RBUB) og Regionale ressurssentre om vold, traumatisk stress og selvmordsforebygging (RVTS). mellom forskning, praksis og utdanning nasjonalt eller regionalt, og bidra til at kunnskapsbaserte beslutninger tas i tjenestene og i forvaltningen. Resultater av samarbeid med relevante fagmiljøer og sentre skal løftes i omtalen av arbeidet med samfunnsoppdraget ved rapportering på tilskuddet. Se punkt 5.0 for ytterligere krav til rapportering. 1.4 Regionalt samarbeid – samarbeidsavtale og forpliktende plan Helsedirektoratet ber sentrene i regionen (RKBU/RBUP, RVTS og KORUS) og NAPHA videreføre/videreutvikle sine samarbeidsavtaler og utarbeide en gjensidig forpliktende plan for samarbeidet mellom sentrene i regionen i 2022. Erfaringer med hva som er gode og effektive samarbeidstiltak og hensiktsmessig nivå på samarbeidet, sett opp mot gjeldende samfunnsoppdrag, bør inkluderes i utviklingsarbeidet. Samarbeidsplanen skal angi hvilke konkrete kommunerettede tiltak sentrene i regionen skal samarbeide om, samt tydeliggjøre hvordan sentrene på regionalt nivå skal sikre samarbeid med NKVTS og NSSF. Planen skal også omfatte samarbeid med statsforvalterne, herunder beskrive hvordan sentrene i regionen vil samarbeide med statsforvalterne, inkludert oppgaver statsforvalterne har et hovedansvar for. Planen bør bygge på en helhetlig strategi for tjenestestøtte, jf. pkt. 1.1. Sentrene skal i 2022 jobbe videre med utfordringsområder påpekt i rapporter knyttet til 0-24 arbeidet 5 og BarnUnge 21 6 . Regional samarbeidsavtale og samarbeidsplan for 2021 skal lastes opp i Helsedirektoratets samhandlingsrom for "Regionalt arbeid" 7 innen 1. april 2021 og ved eventuell oppdatering/justering gjennom året. Via samhandlingsrommet får Helsedirektoratet og Bufdir, samt øvrige sentre, dokumentene til orientering. Regionalt samarbeid er tema i årlig regionalt møte hvor direktoratene inviteres (punkt 3.0.). Resultater av regionalt samarbeid skal omtales ved rapportering på tilskuddet. Se punkt 5.0 for ytterligere krav til rapportering. 1.5 Særskilte formål og fag- og arbeidsområder for KORUS Hovedmål KORUS skal bidra til å styrke kunnskapen og kompetansen på rusfeltet. Sentrene skal sikre ivaretakelse, oppbygging, implementering og formidling av kunnskapsbasert rusfaglig kompetanse, og gjennom dette bidra til å oppfylle nasjonale mål på rusfeltet i den enkelte region. Virksomheten favner hele rusfeltet, og skal gjennomføre målrettede tiltak for å styrke kompetansen innen forebygging, tidlig innsats, skadereduksjon, oppfølging og behandling. Sentrene skal rette seg mot kommunale og statlige tjenester, og har et særlig ansvar for innsatser i kommunene. 5 NIBR-rapport 2020:22 Styring gjennom støtte og veiledning: lokale effekter av pedagogiske virkemidler for tverrsektorielt samarbeid om barn og unge, samt regional rapport fra arbeidsgruppe i 0-24 6 Forskningsrådet 2021, Ut av blindsonene. Strategi for et samlet kunnskapsløft for utsatte barn og unge 7 https://sh.helsedirektoratet.no/kompetansesentre/samarbeid Folkehelseloven (Prop. 90) og Meld.st. 19 (2018-2019) Folkehelsemeldinga – Gode liv i eit trygt samfunn understreker at rusmiddelforebygging skal inngå som en del av det tverrsektorielle folkehelsearbeidet, og KORUS har et spesielt ansvar for å integrere og ivareta rusmiddelforebygging som en del av det regionale og lokale folkehelsearbeidet. Målgruppe Hovedmålgruppen for KORUS er ansatte og beslutningstakere i kommuner og fylkeskommuner. Ansatte og beslutningstakere i spesialisthelsetjenesten inngår i sekundærmålgruppen. I tråd med folkehelseloven har det rusmiddelforebyggende arbeidet et tverrsektorielt perspektiv, og målgruppene er derfor ikke avgrenset til ansatte i helse- og omsorgstjenesten. I arbeidet med kompetanseutvikling innen rusarbeid skal kommunale tjenester prioriteres. Målgruppen i siste instans er befolkningen i kommunene og risikoutsatte grupper. Prioriterte oppgaver KORUS skal bistå tjenesteapparatet med fagutvikling, implementeringsstøtte, undervisning, veiledning, konsultasjon og nettverksarbeid. Dette skal gjøres gjennom et praksisnært arbeid med fokus på: - utfordringer og behov i tjenestene jf. behov blant brukerne av tjenestene - brukermedvirkning, fra barn og unge i særlig grad - fagutvikling som bidrar til å styrke tjenesteutøvernes evne til å analysere og utrede hjelpe- og omsorgsbehov, fatte beslutninger og iverksette tiltak tverrfaglig og tverretatlig - at tjenestene selv utvikler og tar i bruk gode systemer for kvalitetsforbedring, ivaretakelse av pasient- og brukersikkerhet og samhandling - at tjenestene tar i bruk tilgjengelig informasjon, rapporteringer og datakilder i tjenesteutviklingen - at tjenestene får tilgang på – og tar i bruk – kunnskapsbaserte verktøy og metodikk - forankring av kompetanseutviklingsarbeidet i ledelsen for tjenestene Sentrene skal prioritere bistand ut fra en vurdering av kommunenes behov og muligheten for å nyttiggjøre seg tiltak. Det bør etterstrebes at flest mulig av kommunene/bydelene over tid har fått et tilbud fra sentrene. Sentrene bør samarbeide systematisk med statsforvalterne i regionen, for å få et best mulig utgangspunkt for prioriteringen. Samarbeidet med kommunene bør ha som målsetting å etablere langsiktige strukturer for kommunenes arbeid, forankret i lokalt planverk. 2.0 Særskilte oppgaver og satsinger Nye oppgaver og satsinger dette året, samt arbeid videreført fra tidligere år hvor det skal gjennomføres en vesentlig dreining i arbeidet i 2022, har en utvidet omtale. For mer informasjon om arbeidet med øvrige videreførte oppgaver vises det til tidligere tilskuddsbrev og gjeldende plan. På bakgrunn av ny regjeringsplattform kan endringer i oppgaver og prioriteringer forekomme i løpet av tilskuddsåret. 2.1 Bistand til kommunene i utviklingen av rusarbeidet KORUS har et særskilt ansvar for å gi veiledning og bistand til kommunene i utviklingen av rusarbeidet. Riksrevisjonens undersøkelse av psykiske helsetjenester lagt fram 3. juni 2021, funn i Fafos evaluering av opptrappingsplanen for rusfeltet (2016-2020) og Brukertilfredshetsevalueringen skal være førende for dette arbeidet, og KORUS skal samarbeide med statsforvalterne og øvrige sentre i dette arbeidet. KORUS skal bistå kommunene med å tilrettelegge for helhetlig ivaretakelse av alle pårørendegrupper, med særlig fokus på barn, slik at pårørende best mulig kan mestre eget liv. Sentrene har også et selvstendig ansvar for å se relevante fagområder i sammenheng i eget arbeid. 2.2 Bistand til implementering av kommunale rådgivende enheter for russaker KORUS skal, i samarbeid med statsforvalterne, bistå ved implementering av rådgivende enheter for russaker i kommunene, jf. lovvedtak 148 (2020-2021) og Prop. 1 S (2021-2022). 2.3 Tidlig innsats Tidlig innsats skal bidra til at det etableres rutiner og praksis for forpliktende samhandling mellom sektorer og forvaltningsnivåer lokalt, regionalt og nasjonalt. Satsingen skal understøtte implementering av erfarings- og forskningsbaserte metoder i nært samarbeid med brukere. Opplæringsprogrammet Tidlig Inn Gjennom opplæringsprogrammet skal ansatte og ledere i kommunen som arbeider med gravide og småbarnsforeldre øke sin kompetanse og sine tiltak knyttet til psykisk helse, rusmidler og vold i nære relasjoner. KORUS har det nasjonale samordningsansvaret for opplæringsprogrammet. Nasjonal arbeidsgruppe bestående av representanter fra RTVTS, RKBU/RBUP, Bufetat og KORUS skal bidra til utvikling av satsingen og samordning på regionalt og nasjonalt nivå, Opplæringsprogrammet må ses i sammenheng med arbeid rettet mot BTS. Nasjonale faglige retningslinjer for svangerskapsomsorg, barselomsorg, tidlig oppdagelse av utsatte barn og unge og helsestasjonstjenesten anbefaler målrettete samtaler med gravide og småbarnsforeldre for tidlig identifikasjon av risiko og iverksetting av nødvendige tiltak. KORUS vil få i oppgave å vurdere hvorvidt og hvordan programmet kan videreutvikles for å spre kunnskap om hvordan helsefremmende og forebyggende tjenester kan tilpasses begge foreldrenes behov, jf. handlingsplan for forebygging og bekjempelse av vold i nære relasjoner. Bedre Tverrsektorielt samarbeid (BTS) KORUS skal bidra i arbeidet med satsingen på tverrsektorielle samhandlingsmodeller, som BTI/Modellkommune og tilskudd til systematisk identifikasjon og oppfølging av utsatte barn. Det enkelte senter skal tilrettelegge for at kommunene får oppfølging i regionalt nettverk, samt understøtte kommunenes utviklingsarbeid og innfasing til ordinær drift. Nasjonal arbeidsgruppe bestående av representanter fra det enkelte kompetansesenter skal bidra til utvikling av satsingen og samordning på regionalt og nasjonalt nivå. Pågående arbeid må ses i sammenheng med opplæringsprogrammet Tidlig Inn. KORUS har det nasjonale samordningsansvaret for den tverrsektorielle satsningen. Det skal etableres samarbeid med RVTS og RBUP/RKBU gjennom regionale team og dialog med statsforvaltere. 2.4 Ungdata og Ungdata junior Arbeidet med Ungdata (inkludert Ungdata junior) er et trepartssamarbeid mellom KORUS, NOVA og Helsedirektoratet. Helsedirektoratet har jevnlig styringsdialog med partene. I arbeidet med Ungdata har KORUSene ansvar for den primære kontakten med kommuner og regioner. KORUS har et særlig ansvar for veiledning av kommunene. Dette innebærer veiledning i forkant, i gjennomføringen av undersøkelsen og i analysearbeidet, herunder å se data i sammenheng med andre kommunale data. På bakgrunn av det kommunale oversiktsbildet skal KORUS i tillegg bidra til at kommunene iverksetter kunnskapsbaserte tiltak. Videre skal KORUSene opprette et hensiktsmessig samarbeid med RVTS og RKBU/RBUP i oppfølgingen av Ungdata, særlig knyttet til analysearbeid og tiltaksutvikling i kommunene (jf. tilskuddsbrev til RKBU/RBUP og RVTS). For å kunne velge spørsmålsmodulene om selvskading har NOVA satt som en forutsetning at kommunen har etablert et samarbeid med RVTS eller annet fagmiljø på selvmords/selvskadingsproblematikk. Sentrene vil ved eventuelle gjennomføringer av Ungdata junior ha tilsvarende ansvar for oppfølging av kommunene som ved gjennomføring av Ungdata. For oppfølging av kommuner som gjennomfører Ungdata junior er det særlig viktig at det etableres et tilstrekkelig samarbeid med andre relevante kompetansemiljøer. 2.5 Program for folkehelsearbeid i kommunene Som en del av Program for folkehelsearbeid i kommunene skal sentrene bidra til å fremme kommunalt rusmiddelforebyggende arbeid overfor barn og unge. Dette vil kunne bestå i støtte til kommuners tiltaksutvikling og deltakelse i regionalt samarbeid med fylkeskommunene og relevante kompetansesentre, samt formidling av relevant forskningsbasert kunnskap om virksomme tiltak og veiledning i rusmiddelforebygging i et folkehelseperspektiv. KORUS kan gjennom det regionale sentersamarbeidet involveres i arbeidet med, og formidlingen av, kurs i implementering for kommuner, jf. tilskuddsbrev til RKBU/RBUP. 2.6 Integrere rusmiddelforebygging i det systematiske folkehelsearbeid i kommunene Folkehelseloven legger opp til en systematisk arbeidsform som innebærer at kommunene skal ha oversikt over helsetilstanden i befolkningen, herunder positive og negative faktorer som påvirker folkehelsen. Arbeidet skal dokumenteres i et fireårig oversiktsdokument. Kunnskapen herfra, inkludert identifiserte folkehelseutfordringer, legges til grunn i kommunens planstrategiarbeid og i fastsetting av mål og strategier gjennom kommuneplanarbeidet (jf. koblingen til plan- og bygningsloven). KORUS skal bistå kommunene med å integrere informasjon og kunnskap om rusmiddelbruk og rusmiddelforebygging i alle leddene i det systematiske folkehelsearbeidet. Gjennomføring av Ungdata er ett viktig bidrag i kommunenes arbeid med oversikt over helsetilstanden. 2.7 Betydningen av sosial ulikhet Senteret skal ha kompetanse om betydningen av sosial ulikhet i rusmiddelbruk og rusmiddelforebygging. Gjennom formidlingsarbeid og tjenestestøtte skal senteret bidra til å heve kunnskapsnivået i kommuner på området. Senteret skal bistå kommunene slik at kunnskap om sosial ulikhet trekkes inn ved utforming og implementering av tiltak, samt i det øvrige systematiske folkehelsearbeidet. 2.8 Konsekvenser ved bruk av cannabis Helse- og omsorgsdepartementet har gitt Helsedirektoratet i oppdrag å rette oppmerksomhet mot konsekvenser ved bruk av cannabis i samarbeid med fagmiljøer og frivillige organisasjoner. KORUS inviteres som en av flere sentrale bidragsytere inn i det videre arbeidet. 2.9 Ansvarlig alkoholhåndtering KORUS skal bidra til å styrke arbeidet med ansvarlig alkoholhåndtering (AAH) i kommuner. Dette innebærer å øke kunnskapen om, og stimulere til, bruk av alkohollovens virkemidler for å forebygge og redusere skadevirkninger av alkoholbruk, skape trygge lokalsamfunn og hindre vold og ulykker. Noe av arbeidet vil skje i nettverk der involverte aktører deltar (for eksempel kommune, politi og næring). KORUS skal i tillegg bistå Helsedirektoratet i utvikling og implementering av tiltak for å redusere bruk av illegale rusmidler i utelivet, samt nye tiltak som understøtter formålet med AAH. KORUS Øst har et særlig ansvar for implementering og drift av e-læringsprogram i Ansvarlig vertskap. 2.10 Rus i arbeidslivet Alkohol er et stort folkehelseproblem og arbeidslivet er en viktig forebyggingsarena. KORUS skal bistå Helsedirektoratet med å formidle kunnskap og kompetanse om forebygging og tidlig intervensjon innen arbeidsliv og rus i tråd med Nasjonal alkoholstrategi (2021-2025). Dette kan innebære drift av ALOR-nettverk i samarbeid med Arbeidslivets kompetansesenter for rus- og avhengighetsspørsmål (Akan) og andre relevante fagmiljøer og arbeidslivsaktører, formidling av kunnskap fra nye norske studier, samt å bistå Helsedirektoratet med implementeringen av RusOFF-rådene til kommuner og andre relevante aktører på arbeidslivsfeltet. 2.11 Eldre og rus Et økende alkoholkonsum blant eldre over 60 år gir grunn til bekymring. Med økende alder øker sårbarheten for alkohol, og kan både forårsake og forverre sykdom. KORUS skal bidra til å utvikle og formidle kunnskap om eldre og rus til kommuner og andre relevante målgrupper. Veksten og omfanget i eldres alkoholforbruk, ofte i kombinasjon med høyt forbruk av medikamenter, krever økt oppmerksomhet om eldre og alkohol i årene framover (jf. Nasjonal alkoholstrategi 2021-2025). 2.12 Brukerplan KORUS skal bidra med informasjon og opplæring til kommunene som benytter Brukerplan, og gi veiledning i etterkant av kartleggingen med tanke på videreutvikling og forbedring av tjenestene. Sentrene skal i samarbeid med NAPHA bistå i analysering av resultatene og i oppfølgingen av enkeltkommuner. Arbeidet i 2022 avhenger av at avviket som er innmeldt fra Helse Stavanger til Datatilsynet er lukket slik at kommunene kan starte opp igjen med kartleggingen. Brukerplan må ses i sammenheng med data fra IS-24/8 kommunalt psykisk helse- og rusarbeid. 2.13 Overdoseforebyggende arbeid KORUS skal bistå Helsedirektoratet og kommunene i deres overdoseforebyggende arbeid i tråd med Nasjonal overdosestrategi 2019-2022, herunder å formidle kunnskap og understøtte kommunenes arbeid jfr. "Overdose – faglige råd i lokalt forebyggende arbeid". Sentrene skal bidra til å gjøre kapittel Akuttbehandling og oppfølging etter rusmiddeloverdose i pakkeforløp rusbehandling (TSB) kjent. Kapittelet trer i kraft 1. januar 2022. Sentrene skal også delta i nasjonale og regionale læringsnettverk på overdosefeltet, og bidra i utviklingen av det nasjonale varslingssystemet knyttet til overdosefare. Dersom varslingssystemet ferdigstilles i 2022 skal sentrene oppfordre kommunene til å benytte varslingssystemet og følge opp eventuelle varsler i de respektive kommunene slik at varselet når frem til brukeren. Sentrene skal samarbeide med statsforvalterne om å gjøre det reviderte varslingssystemet for overdoser kjent for kommunene, jf. Prop. 1 S (2021-2022). KORUS Oslo og KORUS Øst har egne ansvarsområder knyttet til overdosestrategien. 2.14 Tverrfaglige aktivt oppsøkende behandlings- og oppfølgingsteam etter ACT- og FACTmodellene KORUS skal, i samarbeid med statsforvalterne og relevante kompetansesentre, understøtte tjenestene i etablering og implementering av tverrfaglige aktivt oppsøkende behandlings- og oppfølgingsteam etter ACT- og FACT-modellene, herunder FACT-ung. Understøttelse av andre kompetansesentres arbeid med etablering og drift av regionale nettverk og kompetansehevende tiltak, samt faglige innspill til håndbøker og andre produkter, inngår i dette arbeidet. 2.15 Regionale tverrfaglige nettverk innen kommunalt psykisk helse- og rusarbeid Det vises til Prop. 1 S (2019-2020) og brev fra Helsedirektoratet til RKBU/RBUP datert 01.11.2019. KORUS, øvrige sentre og statsforvalterne skal samarbeide med RKBU/RBUP i deres regionale ansvar for å drifte, eller styrke, regionale tverrfaglige nettverk innen psykisk helse- og rusarbeid. Nettverkene skal understøtte kommunenes arbeid med økt kvalitet og kompetanse, og bidra til å gi god faglig støtte til lederne og bedre samarbeid på tvers av profesjoner og tjenester. Målgruppene skal være ledere, psykologer og annet relevant fagpersonell. 2.16 Boligsosialt arbeid KORUS skal bistå Helsedirektoratet i arbeidet med strategi for sosial boligpolitikk (2021-2024). Sentrene skal ha kjennskap til strategiens innhold, samt delta og bidra sammen med Husbanken, Statsforvalteren og andre aktuelle velferdsaktører på aktuelle regionale samarbeidsarenaer der boligsosialt arbeid er tema. KORUS skal, der det er hensiktsmessig, bistå NAPHA med implementering av Housing First-modellen, samt bistå Helsedirektoratet i arbeidet med innovasjonsprogram for bolig- og tjenestetilbud til ROPpasienter i samarbeid med andre kompetansemiljø, statsforvalterne, brukerorganisasjoner, KS og kommunene. 2.17 Pakkeforløp psykisk helse og rus Sentrene skal bistå Helsedirektoratet i arbeidet med å implementere pakkeforløp for psykisk helse og rus, herunder også Pakkeforløp for kartlegging av psykisk helse og rus hos barn og unge i barnevern (Samhandlingsforløpet), ved å understøtte tjenestene med relevant opplæring og kompetansehevende tiltak knyttet til det faglige innholdet i pakkeforløpene. KORUS bes gå i dialog og samarbeide med RKBU/RBUP, RVTS, NAPHA, statsforvalterne og regionale helseforetak om ansvarsog oppgavefordeling i arbeidet. Helsedirektoratet skal i tråd med Hurdalsplattformen videreutvikle forløpene, og vil ha dialog med sentrene ved eventuelle endringer fremover 2.18 Barnevernreformen og kommunenes ansvar (Bufdir) Barnevernsreformen (Prop. 73 L (2016–2017) Endringer i barnevernloven) skal iverksettes i 2022. Reformen vil gi kommunene et større faglig og økonomisk ansvar på barnevernområdet. Forebygging, tidlig innsats, helhetlig tjenestetilbud, tverrsektorielt samarbeid, kommunal styring, og samarbeid på tvers av kommuner vil være viktige virkemidler for å nå reformens målsettinger. Kompetansesentrene har på bakgrunn av sitt samfunnsoppdrag en viktig rolle i å bistå kommunene i virkemiddelutviklingen. 2.19 Kompetansebehov i samiske områder KORUS skal imøtekomme kompetansebehov i tjenestene i samiske områder. KORUS Nord og KORUS Midt har et særskilt ansvar for dette i samarbeid med relevante aktører, herunder SANKS, NASAK, statsforvalterne, RKBU/RBUP, RVTS og NAPHA. Tematikken er også relevant for øvrige sentre med bakgrunn i at samisk befolkning bor i alle landets regioner. 2.20 Innspill til veilederen Sammen om mestring Helsedirektoratet skal i 2022 fortsette revideringen av IS-2076 Sammen om mestring, veileder i lokalt psykisk helsearbeid og rusarbeid for voksne. Det er sannsynlig at KORUS blir forespurt om å gi innspill i revideringsarbeidet og å bidra til implementering av den reviderte veilederen. 2.21 Motiverende samtale (MI) KORUS skal tilby opplæring og veiledning i Motiverende samtale (MI) til kommunene. MI-opplæring skal prioriteres til helsefremmende innsatser og til tjenester som arbeider med rusrelaterte problemstillinger. Kommuner og tjenester som ønsker å implementere MI skal prioriteres. 2.22 Hurtig kartlegging og handling (HKH) Det enkelte KORUS kan tilby opplæring og veiledning til kommuner som ønsker å undersøke et utfordringsområde eller en tematikk der det er relevant å benytte HKH-metoden. KORUS Vest Bergen gir opplæring i bruk av metoden til andre KORUS og drifter det nasjonale veiledernettverket. 2.23 Utarbeidelse av støttemateriell – nye læreplaner KORUS skal utarbeide støttemateriell for det rusforebyggende arbeidet i skolene i tråd med de nye læreplanene og tverrgående tema folkehelse og livsmestring, herunder nedsette en arbeidsgruppe som inkluderer Helsedirektoratet og Rustelefonen. Helsedirektoratet er i dialog med Utdanningsdirektoratet om konkretisering og tidsfrister for arbeidet, og vil komme tilbake til KORUS angående dette. 2.24 Praksisnær forskning og utvikling (FOU) KORUS skal ha relevant kompetanse på praksisnær forskning og utvikling for å kunne tilby kompetansestøtte til kommunene i forbindelse med utvikling og evaluering av tiltak, blant annet knyttet til Program for folkehelsearbeid i kommunene. Felles kompetanseheving skal skje gjennom den nasjonale FOU-gruppen, samtidig som at hvert senter har ansvar for å utvikle og styrke den praksisnære FOU-kompetansen i sin region. Det regionale utviklingsarbeidet bør skje i samarbeid med andre kompetansesentre og relevante FOU-miljøer. 2.25 Nettbasert formidling Som et ledd i arbeidet med å fremstå mer enhetlig i møte med tjenestene, samt utnytte ressursene effektivt og målrettet, bes sentrene videreføre arbeidet med nettbasert formidling regionalt, innad i sentergruppen og ved det enkelte senter jf. tilskuddsbrevet 2020 og 2021. Sentrale planer Sentrene skal i 2021 iverksette eller videreføre arbeidet med alle tiltak som sentrene har et ansvar for å bidra til sentrale handlingsplaner og opptrappingsplaner, med unntak av allerede fullførte eller avsluttede tiltak. Videre skal sentrene understøtte sentrale myndigheter og øvrige kompetansesentre i arbeid med planer, strategier, retningslinjer og dokumenter som har relevans for kjerneområdene. Sentrene skal bidra med innspill og vurderinger innen sine fagområder ved forespørsel fra sentrale myndigheter, og gjennom samarbeid med andre kompetansesentre bidra til at tilgrensende fagområder i større grad ses i sammenheng. Det vises til vedlegg 1: "Sentrale veiledere, retningslinjer, strategier og annet materiell". Listen er ikke uttømmende. Sentrene skal holde seg fortløpende orientert på relevant materiell og offentlige dokumenter som retningslinjer, veiledere og rundskriv innen fagområdene. Opptrappingsplaner * Prop. 121 S (2018-2019): Opptrappingsplan for barn og unges psykiske helse (2019-2024) 2.26 Prop. 121 S (2018-2019) Opptrappingsplan for barn og unges psykiske helse (20192024) Det vises til tilskuddsbrevet 2021. Regionale og nasjonale kompetansesentre skal bidra i arbeidet med å implementere Opptrappingsplan for barn og unges psykiske helse. Rapporteringen fra kompetansesentrene skal synliggjøre hvordan tiltak i opptrappingsplanen er ivaretatt i arbeidet og eventuelt hvordan opptrappingsplanen er tatt hensyn til ved prioriteringer og på annen måte lagt til grunn for innsats i 2022. Tverrsektoriell veileder for psykisk helsearbeid for barn og unge KORUS skal bidra inn i det videre arbeidet med utviklingen av en ny tverrsektoriell veileder for psykisk helsearbeid for barn og unge. Veilederen skal inkludere arbeid med rusproblematikk, vold og overgrep. KORUS skal fortsatt være representert i en referansegruppe med deltakelse fra brukere, tjenesten og forskning- og kompetansesentre. Handlingsplaner * Handlingsplan for forebygging av selvmord (2020-2025) * Handlingsplan for "Frihet fra vold" (2021-2024) 2.27 Handlingsplan for forebygging av selvmord (2020-2025) Det er en klar sammenheng mellom forbruk av alkohol og selvmord. Bruk av andre rusmidler er også forbundet med økt selvmordsrisiko. God kvalitet i behandlingstilbudet til mennesker med rusmiddelproblemer er derfor av stor betydning for å forebygge selvmord. KORUS kan sammen med øvrige sentre bli bedt om å bidra inn i oppfølging av tiltak i handlingsplanen gjennom planens virkeperiode 2020-2025. Det vil blant annet være aktuelt å be KORUS om å bistå i arbeidet med regionale folkeopplysningskampanjer med nasjonal overbygning om forebygging av selvmord og å bidra med kunnskapsformidling om eldre og rus overfor de kommunale tjenestene som gjennomfører hjemmebesøk, jf. tiltak i handlingsplanen om å stimulere flere kommuner til å gjennomføre forebyggende hjemmebesøk for eldre, for å kunne avdekke depresjon, andre psykiske plager og rusmiddelrelaterte problemer, og gjennom dette bidra til å redusere risiko for selvmord. 2.28 Handlingsplan for "Frihet fra vold" – Regjeringens handlingsplan for å forebygge og bekjempe vold i nære relasjoner (2021-2024) 8 Videreføre arbeidet med å utvikle og implementere kunnskapsmoduler om integrert rus- og voldsbehandling For å styrke kompetansen om rus og vold i tjenestene fikk KORUS og RVTS i 2017 i oppgave å utvikle kunnskapsmoduler om vold og rus som særlig vektlegger integrert og samtidig behandling av rus- og voldsproblematikk for både utsatte og utøvere. Arbeidet med utvikling av kunnskapsmoduler ble i hovedsak ferdigstilt i 2020, og lansert i januar 2021. KORUS og RVTS skal videreføre arbeidet med både utvikling og implementering av kunnskapsmoduler i 2022, jf. tiltak 25 i handlingsplanen, og det skal vurderes om det bør gjøres særskilte tilpasninger av modulene med tanke på samiske brukere. KORUS og RVTS skal benytte grunntilskudd fra Helsedirektoratet til felles implementeringsarbeid og tjenestestøtte i egen region. I tillegg skal sentrene ta del i gjensidig kunnskaps- og erfaringsdeling på tvers av regioner og bidra til videreutvikling av nettstedet www.rusogvold.no. Jf. Prop 1 S (2021-2022) bevilges det 2,5 mill. kroner i tilleggstilskudd gjennom tilskuddsordningen til KORUS til implementering av kunnskapsmodulene, fordelt på de fem regionene. KORUS og RVTS i den enkelte region skal gå i dialog med øvrige regioner om hensiktsmessig og effektivt samarbeid med mål om likeverdige tilbud i regionene. Nasjonale funksjoner Enkelte sentre har nasjonale funksjoner. Dette innebærer at senteret utfører en oppgave på vegne av sentergruppen, og har ansvar for å utvikle eller tilby en tjeneste med hele landet som nedslagsfelt/virkeområde. Kompetanse og tjenester knyttet til den nasjonale funksjonen utvikles og videreformidles til regionene gjennom samarbeid og dialog mellom sentrene. For 2022 gjelder dette: Nasjonale nettressurser (KORUS Nord) KORUS Nord er ansvarlig for drift og videreutvikling av nettjenestene forebygging.no og kommunetorget.no. Nettjenestene skal være en nasjonal oppdatert kunnskapsbase for rusmiddelforebyggende og helsefremmende arbeid, inkludert tidlig innsats og sosial ulikhet, samt bidra til formidling av erfarings- og forskningsbasert kunnskap og anerkjente strategier. Videreutvikling og oppdatering av nettsidene gjøres i dialog med Helsedirektoratet. MI-analyse (KORUS Bergen) KORUS Bergen er ansvarlig for drift av MI-analyse. MI-analyse skal øke kompetansen i aktuelle fagmiljøer på Motiverende samtale (MI) gjennom å tilby feedback og veiledning til fagpersoner som ønsker å få vurdert hvor godt de anvender metoden. MI-analyse skal være tilgjengelig for alle KORUS. 8 Jf. Hurdalsplattformen ønsker ny regjering å erstatte handlingsplanen med en opptrappingsplan for voldsfeltet. KORUS viderefører sine innsatser inntil eventuelle endringer som påvirker arbeidet er vedtatt. Pengespillproblemer og problematisk spillatferd (KORUS Øst) KORUS Øst skal koordinere, utvikle og formidle kunnskap om spilleavhengighet (pengespill og dataspill) i Norge, herunder bistå med veiledning, kunnskaps- og kompetanseoppbygging i kommunene og spesialisthelsetjenesten. For å sikre kunnskap om spilleproblemer i alle regioner skal det samarbeides med statsforvalterne og øvrige kompetansesentre. KORUS Øst skal etablere en strategi som sikrer kompetanse om pengespillproblemer og problematisk spillatferd hos alle KORUSene. Videre skal KORUS Øst bistå sentrale myndigheter i utforming og organisering av nasjonale opplæringsprogram og bistå Helsedirektoratet i arbeid knyttet til planlagte tiltak i Handlingsplan mot spilleproblemer. Dette innebærer også utvikling av målrettet informasjonsarbeid til utsatte grupper. KORUS Øst skal holde oversikt over aktuell kunnskap og kompetanse. I tillegg skal kompetansesenteret initiere forskning og evaluering, og holde oversikt over prosjekter og faglitteratur nasjonalt og internasjonalt. KORUS.no (KORUS Sør) KORUS Sør er redaktør for RUSfag og KORUS.no. Arbeidet med digital omlegging av RUSfag og en felles nettside (KORUS.no) er igangsatt og skal videreføres i 2022. De øvrige KORUSene skal bidra inn i arbeidet. Ses i sammenheng med punkt 2.25 om nettbasert formidling. 3.0 Direktoratenes oppfølging og dialog Tilskuddsbrevet angir direktoratets føringer for senterets bruk av tilskuddsmidler for 2022. Eventuelle spørsmål knyttet til prioritering av oppgaver finansiert av tilskuddsmidler skal knyttes til tilskuddsbrevet, og rettes til oppgitt saksbehandler. Kontakten for øvrig mellom Helsedirektoratet og KORUS skjer hovedsakelig gjennom nasjonalt senterledermøte, sentergruppemøter, regionale møter og dialogmøter med det enkelte senter etter behov. Partene kan ved behov ta initiativ til at det avholdes flere møter i løpet av året. Dialogmøte om måloppnåelse og rapportering (april/mai) Kompetansesenteret, senterets eier og Helsedirektoratet er forpliktet til å gjennomføre dialogmøte om måloppnåelse og rapportering forrige år, og eventuelt andre temaer, ved behov. Et slikt møte vil normalt legges til april/mai. Møtet gjennomføres digitalt. Nasjonalt senterledermøte (oktober, uke 42, onsdag) Kompetansesenteret er forpliktet til å delta i nasjonalt møte med flere ledere av kompetansesentre, Helsedirektoratet og Bufdir. Møtet forberedes og ledes av en programkomité (1 nasjonalt senter, 2 regionale, 1 Bufdir, 2 Hdir). Formålet er å løfte og drøfte saker av felles interesse, og se disse opp mot overordnede behov og utviklingstrekk. Møtepunktet skal legge til rette for rollefordeling mellom sentre nasjonalt og regionalt, samarbeid, koordinering og synergieffekter. Sentergruppemøte (oktober, etter offentliggjøring av forslag til statsbudsjett for neste år) Kompetansesenteret er forpliktet til å delta i felles møte for sentergruppen KORUS, arrangert av Helsedirektoratet. Ved behov kan sentergruppemøtet gjennomføres samlet for flere sentergrupper. Formålet er styringsdialog og fagdialog om sentrenes tilskudd og innsatser sett opp mot overordnede behov og føringer for de regionale sentergruppenes arbeid. Møtet gjennomføres digitalt. Regionale møter (høsten) Kompetansesenteret er forpliktet til å delta på ett regionalt møte med representanter fra utvalg av øvrige sentre i regionen, der statsforvalterne, brukerrepresentanter, Helsedirektoratet og Bufdir inviteres inn. Formålet er å styrke strategisk samarbeid og koordinering i regionen, og orientere om status for samarbeid/saker i regionen. Det kan også være aktuelt å drøfte innspill til neste års tilskuddsbrev sett på tvers av sentre. NAPHA, KORUS, RKBU/RBUP og RVTS i regionen er i fellesskap ansvarlige for møtet. Regionen avgjør om møtet er heldigitalt eller en kombinasjon av fysisk og digital deltagelse. Sentergruppemøte om tilskuddsbrev (desember) Kompetansesenteret og Helsedirektoratet er forpliktet til å gjennomføre dialogmøte om overordnede føringer og neste års tilskuddsbrev i desember. Bufdir inviteres og deltar ved behov. Møtet gjennomføres digitalt. 4.0 Økonomiske rammer for KORUS Øst for 2022 Helsedirektoratet innvilger tilskudd på inntil 29 500 000 kroner til De regionale kompetansesentra rus Øst over kap. 714, post 70 og kap. 765, post 74 på statsbudsjettet for 2022. Tilskuddet inkluderer 500 000 kroner til implementering av kunnskapsmoduler om rus og vold i region øst, jf. pkt. 2.28. Dere får overført 5 000 000 kroner i ubrukt tilskudd fra tidligere år, herunder 4 000 000 kroner til utvikling av nasjonal nettside og 1 000 000 kroner til å øke kjennskap til og bruk av tilgjengelige kartleggingsverktøy for å avdekke problematisk rusmiddelbruk og avhengighetsproblematikk (jf. RNB 2021), og dette er inkludert i tilskuddsbeløpet. Utbetaling for i år blir på 24 500 000 kroner. Beregning av tilskudd og utbetaling av andre termin forutsetter at vi har mottatt og godkjent rapportering og regnskap fra i fjor. Tilskuddet skal brukes i samsvar med budsjett og tiltak som er beskrevet i søknaden, regelverket for ordningen og kravene i dette brevet. Tilskuddet kan ikke omdisponeres til andre formål uten skriftlig godkjennelse fra Helsedirektoratet. Tilskuddet kan dekke utgifter til mindre investeringer og utstyr som er nødvendig for forsvarlig drift og måloppnåelse ved senteret. 5.0 Krav til rapportering Det vises til gjeldende regelverk for tilskuddsordningen som beskriver overordnede mål, målgrupper, kriterier for måloppnåelse og krav til søknad og rapportering på tilskuddordningen. Rapporteringen til Helsedirektoratet skal gi all etterspurt informasjon i regelverk og tilskuddsbrev på en lett tilgjengelig måte. Dette inkluderer kortfattet omtale av arbeidet med felles samfunnsoppdrag og overordnede føringer, samt hvordan alle særskilte oppgaver og satsninger er ivaretatt. Kort beskrivelse av senterets oppnådde resultater på de ulike områder, inkludert resultater i eller for tjenestene der dette kan angis. Det skal for 2021 også beskrives hvordan senteret benytter funn fra egne og andre evalueringer til å forbedre egne innsatser. Både prosarapportering og rapportering på midler skal henvise til gjeldende tilskuddsbrev og referere til tilskuddsbrevets nummerering og overskrifter for å tydeliggjøre måloppnåelsen. Der det beskrives arbeid som har tilknytning til tiltak i sentrale myndigheters opptrappings- og handlingsplaner skal dette synliggjøres. Rapporten skal inkludere en oppsummerende vurdering av i hvilken grad målene for tilskuddet er oppnådd, sett opp mot gjeldende statsbudsjett og tilskuddsregelverk. Det skal pekes på hva senteret anser som de viktigste oppnådde resultater fra tilskuddsåret, og på bakgrunn av disse kan effekter sannsynliggjøres. I rapporteringen skal fremdriftsplan inngå, og det skal beskrives om arbeidet er i rute, forsinket eller avsluttet på bakgrunn av gjeldende planer for arbeidet. Det skal tydelig fremgå av rapporteringen om det er sluttrapport for et tiltak som leveres. Oppgaver tildelt gjennom tilskuddsbrev fra Helsedirektoratet skal ikke avsluttes uten at dette er avklart med direktoratet. Dersom arbeid som er finansiert på andre måter enn gjennom tilskudd tildelt via dette vedtaksbrev fra Helsedirektoratet omtales i rapporteringen skal dette klart fremgå. Rapporteringen skal framstilles slik at direktoratet kan kontrollere at samtlige midler er benyttet i tråd med formålet for bevilgningen. Det vises her til «Bestemmelser for økonomistyring i staten», kapittel 6, om rapportering på måloppnåelse. For å sikre god og hensiktsmessig forvaltning må rapporteringen være presis, gjennomsiktig og enkel å kontrollere. Rapporteringen skal synliggjøre hvordan ressurser ved senteret er fordelt mellom arbeids- og tjenesteområder jf. tilskuddsbrevets punkt 1.5. Det oppfordres til at KORUS benytter felles rapporteringsmal utarbeidet i et samarbeid mellom sentrene. Ved å benytte felles rapporteringsmal vil blant annet tidslinjer med rapporteringer fra tidligere år opprettholdes og dette vil bidra til å gi en god oversikt over utviklingen i sentrenes arbeid. For å øke søkbarheten i senterets rapportering bør tekst som skal legges ved Altinn-skjema samles i færrest mulig filer. Gjennom året kan Helsedirektoratet, eventuelt annet relevant departement/direktorat, ved forespørsel ha behov for kort statusrapportering på tiltak knyttet til opptrappings- og handlingsplaner. Det vises i denne sammenheng til de gjeldende planer for gjennomføring av de ulike tiltak, og struktur og føringer lagt i disse. 5.1 Utprøving av indikatorer på regionalt nivå Helsedirektoratet viderefører utprøvingen av regionale resultatindikatorer i 2022. Helsedirektoratet inviterte i 2021 til dialog om videreutvikling av indikatorrapporteringen og vil gjøre revideringer i tråd med innspill fra sentrene. RKBU/RBUP, RVTS og KORUS i regionen, samt NAPHA, må avgi de data som er nødvendig for å rapportere på de indikatorer som framgår i rapporteringen. Digital registreringsløsning skal benyttes ved rapportering for 2022 9 og data må avgis senest 1. mai 2022. 5.2 Kryss-subsidiering Fra 2019 er sentrene bedt om å rapportere hvilke grep de har tatt for å sikre at ikke kryssubsidiering skjer i egen virksomhet. Dersom senteret mener at kryssubsidiering ikke er relevant skal dette eventuelt omtales i årsrapporten. Dersom det identifiseres mangler i redegjørelsen, kan direktoratene be om strakstiltak som forutsetning for å beholde tilskuddsmidler, eller tilskuddet kan bortfalle helt. I Riksrevisjonens undersøkelse av tilskudd til forskningsselskaper under Kunnskapsdepartementet (2016), framkommer det at det for mange av selskapene er en risiko for at det kan forekomme kryssubsidiering i strid med EØS-avtalen. Riksrevisjonen skriver at: «For selskaper som har oppdragsfinansiert aktivitet av et visst omfang, er det viktig at det etableres fordelingsnøkler som sikrer at kostnader til støttefunksjoner/fellestjenester hos tilskuddsmottakerne blir riktig fordelt. 9 https://sh.helsedirektoratet.no/kompetansesentre/samarbeid Dersom kostnader til støttefunksjoner/fellestjenester som gjelder den oppdragsfinansierte aktiviteten, urettmessig belastes selskapenes tilskuddsfinansierte virksomhet, vil dette gi bedre regnskapsresultater for selskapenes konkurranseutsatte virksomhet. Det vil være kryssubsidiering i strid med EØS-avtalen at et selskap oppnår overskudd på en slik måte. En slik kryssubsidiering vil også kunne gi tilskuddsmottakeren en konkurransemessig fordel i forhold til sine konkurrenter. Riksrevisjonen mener at de kontrollsystemene som tilskuddsforvalterne har etablert, ikke gir tilstrekkelig grunnlag for å avdekke og forhindre kryssubsidiering.» Det skal gjøres rede for hvordan sentrene jobber for å unngå dette. Helsedirektoratet jobber med å avklare hvilke minimumsstandarder som skal gjelde for håndtering og rapportering mht. kryssubsidiering. 5.3 Regnskapsrapportering I tillegg til rapportering gjennom korte prosavurderinger skal det fremstilles økonomisk rapportering på alt tilskudd tildelt fra Helsedirektoratet og Bufdir. Rapporteringen skal være i henhold til tilskuddsbrevets føringer, slik at direktoratet kan kontrollere at samtlige midler er benyttet i tråd med formålet for tilskuddet. Det vises her til «Bestemmelser for økonomistyring i staten», kapittel 6, om rapportering på måloppnåelse. Det skal være mulig å danne seg et godt bilde av hvordan midler er fordelt på aktivitet, og fordelingen av midler opp imot måloppnåelse. Dette betyr at summen av tilskuddet i størst mulig grad skal fordeles på arbeidet som beskrives, slik at det ikke blir dobbel rapportering på de samme midlene. Avvik i rapportering kan medføre tiltak beskrevet i vedlagt «Standardvilkår for tilskudd fra Helsedirektoratet». Det skal føres regnskap for grunntilskuddet og eventuelle tilleggstilskudd, skilt fra øvrig regnskap for eksempel med prosjektkoder. Regnskapet skal kun vise hvilke utgifter som er dekket av tilskuddet/tilleggstilskuddet. Dersom senteret, eller eier av senteret, driver annen økonomisk aktivitet er senteret forpliktet til å sikre at denne aktiviteten ikke er kryssubsidiert av tilskuddsmidler fra statsbudsjettet. For slike aktiviteter skal det føres separate regnskaper som dokumenterer at det ikke foregår kryssubsidiering, jf. EØS-regelverket om statsstøtte. Tilskudd fra direktoratene skal ikke benyttes til å bygge opp egenkapital. Dette forhindrer ikke nødvendige avsetninger til pensjonsforpliktelser ved behov. 5.3.1 Altinn-mal og nødvendige vedlegg Rapporteringsmalen i Altinn inneholder ferdig definerte utgiftskategorier som regnskapstallene skal føres inn i. Ved behov skal vedlegg benyttes for å gi en oversiktlig og fullstendig oversikt. Regnskapet skal kunne sammenlignes med budsjettet i søknaden. I tillegg skal det legges ved regnskapsutskrift direkte fra økonomisystemet som viser hvilke artskonti utgiftene er fordelt på. Utskriften kan vise utgifter aggregert per art og trenger ikke å vise de enkelte bilagene. Se mer informasjon om krav til regnskapet i standardvilkårene. 5.4 Revisorkontroll Regnskapet skal revideres av registrert revisor, statsautorisert revisor eller oppdragsansvarlig kommunerevisor (jf. § 11 i forskrift om revisjon i kommuner og fylkeskommuner) i samsvar med Den norske revisorforenings standard ISA 805 "Særlige hensyn ved revisjon av enkeltstående regnskapsoppstillinger og spesifikke elementer, kontoer eller poster i en regnskapsoppstilling". Tilskuddsmottaker må gi revisor en kopi av dette brevet før revisorkontroll. Dersom innvilget tilskudd er høyere enn 200 000 kroner per år, mens forbruket er lavere enn 200 000 kroner per år, kan det leveres revisorbekreftelse for to år av gangen. Krav til revisorbekreftelse gjelder ikke for: - tilskuddsbeløp mindre enn 200 000 kroner - tilskudd til statlige virksomheter og forvaltningsorgan underlagt Riksrevisjonens regnskapsrevisjon - tilskudd til helseforetak, såfremt prosjektregnskapet inngår i foretakets reviderte totalregnskap - mindre aksjeselskaper som oppfyller skatteetatens vilkår for å kunne unntas revisjonsplikt og som har registrert dette i Regnskapsregisteret 5.5 Rapporteringsfrist Frist for rapportering er innen 1. mars 2023. For prosjekter/aktiviteter/drift som går over flere år, skal dere rapportere hvert år dere mottar tilskudd. Nærmere krav til rapportering finnes over. Det skal rapporteres i elektronisk skjema i Altinn. Vedlegg kan benyttes for å få frem etterspurt informasjon. Når du skal søke om tilskudd eller rapportere på tilskudd, må du ha delegert rollen Helse-, sosial- og velferdstjenester i Altinn. Øverste ledd i organisasjonen skal delegere denne. Les mer om dette på Altinn sine nettsider. 6.0 Klagerett Det er klageadgang på vedtaket. Dette følger av forvaltningsloven § 28. Klagefristen er tre uker etter at brevet er mottatt. Klagen skal sendes til Helsedirektoratet (email@example.com eller vår postadresse) og merkes med vår referanse, 14/2571. Helsedirektoratet vurderer om det er grunnlag for å endre vedtaket. Hvis vedtaket ikke endres, sendes klagen for endelig avgjørelse i Helse- og omsorgsdepartementet som er klageinstans. Aksept av vilkår Tilskuddet utbetales når Helsedirektoratet har mottatt vedlagt «Aksept av vilkår». Akseptbrevet må returneres umiddelbart, og senest innen 4 uker etter mottatt brev. Innvilgelse av tilskudd kan trekkes tilbake etter en purring. All korrespondanse skal sendes til firstname.lastname@example.org eller vår postadresse, og merkes med vår referanse 14/2571. Vedlegg 1: Sentrale veiledere, retningslinjer, strategier og annet materiell Veiledere/veiledende materiell: * Veileder i det systematiske folkehelsearbeidet (Helsedirektoratet 2019) * Veileder for helse- og omsorgspersonells arbeid med vold i nære relasjoner (NKVTS 2018) (www.voldsveileder.nkvts.no) * IS-2076 Sammen om mestring – Veileder i lokalt psykisk helsearbeid og rusarbeid for voksne (under revisjon) * Veileder til krisesenterloven (01/2015 Barne-, ungdoms- og familiedirektoratet – revideres i 2021) * Fagveileder for innhold og kvalitet i kommunenes krisesentertilbud (2018) * IS-2428 Mestring, samhørighet og håp. Veileder for psykososiale tiltak ved kriser, ulykker og katastrofer * IS-1022 Veileder for helsetjenestetilbudet til asylsøkere, flyktninger og familiegjenforente * IS-1924 God kommunikasjon via tolk – Veileder om kommunikasjon via tolk for ledere og personell i helse- og omsorgstjenestene * IS-1898 Etter selvmordet – Veileder om ivaretakelse av etterlatte ved selvmord * Veiledende materiell for kommunene om forebygging av selvskading og selvmord * IS-2587 Veileder om pårørende i helse- og omsorgstjenesten * Veileder, kommunale handlingsplaner mot vold i nære relasjoner (tilgjengelig på www.nkvts.no) * IS-1570 Nasjonal veileder for poliklinikker innen psykisk helsevern for barn og unge * Prioriteringsveileder – psykisk helsevern for barn og unge (www.helsedirektratet.no) * Prioriteringsveileder – psykisk helsevern for voksne (www.helsedirektoratet.no) * IS-2661 Faglig råd ved utredning av risiko for vold – bruk av strukturerte kliniske verktøy (2018) Implementeringsarbeidet ledes av SIFER-nettverket Retningslinjer: * Nasjonalfaglig retningslinje for tidlig oppdagelse av utsatte barn og unge * Retningslinjer ved seksuelle overgrep mot voksne personer med utviklingshemming * Retningslinjer ved vold og seksuelle overgrep mot barn og unge * IS-2660 Nasjonal faglig retningslinje for svangerskapsomsorgen * IS-2582 Nasjonal faglig retningslinje for det helsefremmende og forebyggende arbeidet i helsestasjon, skolehelsetjeneste og helsestasjon for ungdom * Nasjonal faglig retningslinje for tannhelsetjenester til barn og unge 0-20 år * IS-1511 Nasjonal faglig retningslinje for forebygging av selvmord i psykisk helsevern * Felles retningslinjer for Statens barnehus (Politidirektoratet, Barne-, ungdoms- og familiedirektoratet og Helsedirektoratet, 19.12. 2016) * Retningslinjer om kompetanse i overgrepsmottak * IS-1580 Nasjonale faglige retningslinjer for forebygging og behandling av underernæring (under revidering) Vennlig hilsen Elise Husum e.f. avdelingsdirektør Oda Sjøvoll seniorrådgiver Dokumentet er godkjent elektronisk Kopi: Kontaktperson SYKEHUSET INNLANDET HF Trude Vestli STANDARDVILKÅR FOR TILSKUDD FRA HELSEDIREKTORATET Gi beskjed om endringer Helsedirektoratet må ha skriftlig beskjed så fort som mulig om endringer i mottakers adresse, kontonummer og kontaktperson. Mottakere uten faste ansatte må informere om ny leder og/eller økonomiansvarlig/kasserer. Generelle vilkår Anskaffes det utstyr ut over det som er forutsatt i tilskuddsbrevet, eller ut over det som betraktes som rimelig, kan Helsedirektoratet kreve at mottaker tilbakebetaler verdien når prosjektet/aktiviteten/driften er avsluttet. Investeringer og utstyr som kjøpes inn, kan regnes som Helsedirektoratets eiendom. Utgifter til reise-, kost- og nattillegg må ikke overstige satsene i Statens reiseregulativ, jf. Statens personalhåndbok. Lønnsmidler til mottakere som hovedsakelig finansieres av offentlige tilskudd skal ikke overstige hva som er rimelig i forhold til statlige lønninger. Lov (forskrift) om offentlig anskaffelse og krav til kjøp av varer og tjenester Tilskuddsmottakere som er omfattet av lov og forskrift om offentlige anskaffelser må følge denne ved bruk av tilskuddsmidler. Lovens grunnleggende krav er å sikre konkurranse, forutberegnelighet, gjennomsiktighet og etterprøvbarhet, og at utvelgelsen skal skje etter ikke-diskriminerende og objektiv kriterier. I noen tilfeller vil det være vanskelig å vurdere om man er omfattet av lov og forskrift. Tilskuddsmottakere som hovedsakelig er finansiert av offentlige midler (over 50 prosent) må vurdere hvorvidt de er omfattet av forskriften. Følgende virksomheter er omfattet av forskriften jf. forskrift om offentlige anskaffelser § 1-2: 1. Forskrift gjelder statlige, kommunale, fylkeskommunale myndigheter og offentligrettslige organer og sammenslutninger dannet av en eller flere av disse 2. Et offentligrettslig organ er ethvert organ: a. som tjener allmennhetens behov, og ikke er av industriell eller forretningsmessig karakter, og b. som er et selvstendig rettssubjekt og c. som i hovedsak er finansiert av myndigheter eller organer som nevnt i første ledd, eller hvis forvaltning er underlagt slike myndigheters eller organers kontroll, eller som har et administrasjons-, ledelses- eller kontrollorgan der over halvparten av medlemmene er oppnevnt av slike myndigheter eller organer. Regnskap Tilskuddet gis som nettotilskudd, med unntak av tilskudd til frivillige organisasjoner. Inntekter Regnskap som sendes til Helsedirektoratet, må omfatte alle inntekter som relaterer seg til prosjektet/aktiviteten/driften det er gitt tilskudd til. Unntaket er momskompensasjon for frivillige organisasjoner som omtales under. Inntekter knyttet til arbeidet eller de utgiftene som er ført, skal også føres opp i regnskapet. Eksempler kan være sykelønnsrefusjoner, inntekter på salg av utstyr, varer eller tjenester. Momskompensasjon til frivillige organisasjoner Frivillige organisasjoner kan søke om momskompensasjon fra Lotteri- og stiftelsestilsynet. Dette er en egen tilskuddsordning, og skal holdes utenom regnskapstallet som innrapporteres for prosjektet/aktiviteten/driften. Alternativt skal momskompensasjonen merkes tydelig, slik at et eventuelt overskudd som skyldes momskompensasjon ikke trekkes fra fremtidige tilskudd eller kreves tilbakebetalt. Tilskuddets varighet og bruk av ubrukt tilskudd Tilskuddet er innvilget for dette året. Ubrukt tilskudd: 1. Tilbakebetaling av tilskudd Ubrukte tilskuddsmidler som ikke søkes overført til neste år må tilbakebetales til Helsedirektoratet. Tilskuddsmottaker må i rapporteringen oppgi fakturaadresse og fakturareferanse, samt ta kontakt med saksbehandleren av tilskuddet. Helsedirektoratet vil utstede en faktura på beløpet som skal tilbakebetales. 2. Avkortning av neste års tilskudd Hvis det på slutten av året gjenstår ubrukte tilskuddsmidler og dere skal søke om nytt tilskudd det påfølgende året, kan dere enten tilbakebetale ubrukte midler slik det er nevnt ovenfor eller så vil neste års tildeling kunne avkortes mot de ubrukte midlene. Dette krever en ny fullstendig søknad som sendes inn i henhold til kunngjøring og årlig søknadsprosedyre. Søknadsbeløpet må inneholde informasjon om både ubrukt tilskudd og nytt tilskudd. 3. Overføring av tilskuddsmidler til neste år Hvis det på slutten av året gjenstår ubrukte tilskuddsmidler og prosjektet ikke er ferdigstilt, kan det søkes om å få overført tilskuddet til neste år (kun ett år). Dette krever en kortfattet søknad pr brev eller e-post. Saksbehandler vurderer behov for ytterligere opplysninger eller en helt ny søknad, før overføring kan behandles. Mulige reaksjonsformer dersom mottaker gir uriktige opplysninger eller ikke bruker tilskuddet i samsvar med fastsatte betingelser Dersom mottaker ikke opptrer i samsvar med forutsetningene gitt i tilskuddsbrevet og regelverket, kan hele eller deler av tilskuddet kreves tilbakebetalt. Mislighold kan få rettslig forfølgelse. Generelle vilkår Eventuelle investeringer og utstyr som kjøpes inn, regnes som Helsedirektoratets eiendom. Anskaffes det utstyr ut over det som er forutsatt i tilskuddsbrevet, eller ut over det som betraktes som rimelig, kan Helsedirektoratet kreve at mottaker tilbakebetaler verdien når prosjektet/aktiviteten/driften er avsluttet. Utgifter til reise-, kost- og nattillegg må ikke overstige satsene i Statens reiseregulativ, jf. Statens personalhåndbok. Dokumentinnsyn Mottaker har rett på innsyn i sakens dokumenter, jf. forvaltningsloven §§ 18 og 19. Tilsyn eller kontroller Rapporter/resultat fra relevante offentlige tilsyn eller kontroller skal sendes inn fortløpende til Helsedirektoratet. Kontroll av tilskuddsmottakere og dokumentasjon Helsedirektoratet krever at regnskapsdata og dokumentasjon av opplysninger som ligger til grunn for søknaden eller rapporteringen, skal oppbevares for kontroll i minimum 10 år etter tilskuddet ble mottatt. Helsedirektoratets forbeholder seg retten til å kontrollere at tilskuddet brukes etter forutsetningene, og skal ha adgang til å undersøke alle dokumenter og steder som vi måtte kreve, hos tilskuddsmottaker og deres samarbeidspartnere, jf. bevilgningsreglementet § 10.2. Har Helsedirektoratet delegert ansvaret for tilskuddsforvaltningen til andre, tar vi også forbehold om deres rett til kontroll. Riksrevisjonen har adgang til å kontrollere om tilskudd brukes etter forutsetningene, hjemlet i lov om Riksrevisjonen § 12, 2. ledd. Kunngjøring av tilskudd Kunngjøring med søknadsfrist publiseres under www.helsedirektoratet.no/tilskudd. AKSEPT AV VILKÅR Akseptbrevet må returneres umiddelbart, og senest innen 4 uker etter mottatt brev. Brevet skal sendes i retur til: Vår ref: 14/2571-90 SYKEHUSET INNLANDET HF Postboks 104 2381 BRUMUNDDAL Org.nr.: 983971709 Innvilget beløp: 29 500 000 Beløp til utbetaling: 24 500 000 Aksept av vilkår: - SYKEHUSET INNLANDET HF aksepterer vilkårene for tilskuddet i tilskuddsbrev av 08.03.2022 med tittel Innvilger tilskudd til De regionale kompetansesentra rus Øst over statsbudsjettet 2022 kap. 714, post 70 og kap. 765, post 74. - SYKEHUSET INNLANDET HF bekrefter at dette skjemaet gir riktige opplysninger om konto eid av tilskuddsmottaker, og at Helsedirektoratet varsles ved endringer. Sted, dato og signatur Bekreftelsen skal undertegnes av styreleder eller den som har signaturmyndighet (prokura). For kommuner og fylkeskommuner skal bekreftelsen undertegnes av rådmannen eller den som har fått delegert myndighet. - 28 -	<urn:uuid:a2735975-28e2-45c5-b0a4-3906ba55c984>	HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train	finepdfs	nob_Latn	64,921
c ⃝2001-2005 Mineral Data Publishing, version 1 Crystal Data: Hexagonal. Point Group: 3. As grains, to 220 µm, and inclusions in platinum-group element nuggets. Physical Properties: Hardness = n.d. VHN = 394–424, 410 average (15 g load). D(meas.) = n.d. D(calc.) = 11.72 Optical Properties: Opaque. Color: In polished section, cream colored, where isolated; dull cream with brownish tint with kotulskite; gray next to telluropalladinite. Pleochroism: Not detectable in air; very slight in oil. Anisotropism: Moderate to strong. R 1 –R 2 : (400) 40.8–40.6, (420) 41.6–41.1, (440) 41.8–41.5, (460) 42.0–42.0, (480) 42.3–42.6, (500) 42.9–43.4, (520) 43.6–44.1, (540) 44.4–44.9, (560) 45.3–45.8, (580) 46.0–46.6, (600) 46.8–47.5, (620) 48.0–48.8, (640) 49.3–49.9, (660) 50.6–50.9, (680) 52.0–52.1, (700) 53.5–53.4 Cell Data: Space Group: R3. a = 11.458(10) c = 11.296(12) Z = 3 X-ray Powder Pattern: Stillwater complex, Montana, USA. 2.26 (100), 2.16 (90), 0.791 (40), 1.32 (30), 0.885 (30), 2.22 (20), 1.40 (20) (1) Stillwater complex, Montana, USA; by electron microprobe, corresponding to Pd Bi 19. 81 0. 15 Te 0. 24. (2) Pustaya River, Russia; by electron microprobe, corresponding to Pd Pb Pt Fe 7. 00 18. 55 0. 48 0. 06 Rh 0. 04 As 0. 12 Te 7. 00. (3) Pd 20 Te 7. Occurrence: Rare with other platinum-group minerals in layered ultrabasic complexes and their placers. Association: Merenskyite, kotulskite, telluropalladinite, moncheite, vysotskite, gold, magnetite (Stillwater complex, Montana, USA). Distribution: From the Stillwater complex, Montana, USA [TL]. In the Bird River sill, Manitoba, Canada. From the Department of Choc´o, Cauca, Colombia. At the Kirakkajuppura deposit, Penikat layered complex, northeast of Kemi, Finland. From the Pustaya River placers, Kamchatka, Russia. In placers in the Velu´ce ophiolite complex, Serbia. Found in rocks of the Mine Series, Katanga Province, Congo (Shaba Province, Zaire). In the Manampotsy district, Madagascar. In Burma, from the Chindwin River placers. Name: Honors H. Keith Conn (1923– ), the geologist largely responsible for the discovery of Pt–Pd mineralization of parts of the Stillwater complex, Montana. Type Material: Canadian Geological Survey, Ottawa, 12187, 12188; Royal Ontario Museum, Toronto, Canada, M35867; National Museum of Natural History, Washington, D.C., USA, 114975. References: (1) Cabri, L.J., J.F. Rowland, J.H.G. Laﬂamme, and J.M. Stewart (1979) Keithconnite, telluropalladinite, and other Pd–Pt tellurides from the Stillwater Complex, Montana. Can. Mineral., 17, 589–594. (2) (1981) Amer. Mineral., 66, 1275 (abs. ref. 1). (3) Wopersnow, W. and K. Schubert (1977) ??title?? J. Less-Common Metals, 51, 35–??. ??must?? (4) Bayliss, P. (1990) Revised unit-cell dimensions, space group, and chemical formula of some metallic minerals. Can. Mineral., 28, 751–755. (5) Tolstykh, N.D., E.G. Sidorov, K.V.O. Laajoki, A.P. Krivenko, and M. Podlipskiy (2000) The asociation of platinum group minerals in placers of the Pustaya River, Kamchatka, Russia. Can. Mineral., 38, 1251–1264. (6) Criddle, A.J. and C.J. Stanley, Eds. (1993) Quantitative data ﬁle for ore minerals, 3rd ed. Chapman & Hall, London, 280. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without the prior written permission of Mineral Data Publishing.	<urn:uuid:5062f590-3b42-4c4c-a9af-88847373e9fd>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	3,496
1403 Senica 1503 Senica dekanát Senica dekanát Senica 105 Brodské 205 Brodské dekanát Skalica dekanát Skalica 1806 1906 Š Š a a š š tín-Strá tín-Strá ž ž e e dekanát dekanát Š Š a a š š tín tín 508 Ve 608 Ve ľ ľ ké Leváre ké Leváre dekanát Malacky dekanát Malacky 2209 Vi 2309 Vi š š tuk tuk dekanát Pezinok dekanát Pezinok 911 Š 1011 Š tvrtok na Ostrove tvrtok na Ostrove dekanát dekanát Š Š amorín amorín 2712 Bratislava-Lama 2812 Bratislava-Lama č č dekanát Bratislava-Sever dekanát Bratislava-Sever	<urn:uuid:2fb39b65-f0f3-4764-b94d-5e89e24ba7ab>	HuggingFaceFW/finepdfs/tree/main/data/slk_Latn/train	finepdfs	slk_Latn	555
AVVISO Si informa la cittadinanza che è fissata per lunedì 11 febbraio 2019, alle ore 20,30, la riunione del Consiglio Comunale, per la trattazione del seguente ordine del giorno: 1. Lettura ed approvazione verbali della seduta consiliare tenutasi in data 17 gennaio 2019; 2. Mozione sul problema del randagismo e proposte per la sua soluzione; 3. Sostegno all’iniziativa assunta dal Sindaco Salvatore Chisari per la realizzazione di uno svincolo diretto tra la S.P. Paternò-Ragalna e la Superstrada S.S. 284 Paternò-Adrano; 4. Istituzione servizio di asilo nido comunale. Atto di indirizzo; 5. Legge 353/2000. Aggiornamento Catasto degli incendi 2018; 6. Approvazione modifiche allo Statuto Comunale. IL PRESIDENTE DEL C.C. Vincenzo Messina	<urn:uuid:b17a511c-ca2c-4630-9320-e0dcfc251852>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	744
Tematica pentru examenul de specialitate Obstetrică-Ginecologie Tematica pentru concursul de ocupare de post în specialitatea Obstetrică-Ginecologie A. PROBA SCRISĂ 1. Anatomia clinică și fiziologia organelor genitale a. Noțiuni de anatomie (1, pg. 16-34) b. Noțiuni de endocrinologie a reproducerii (2, pg. 400-435) 2. Sarcina normală a. Fiziologia maternă (1, pg. 46-72) b. Consultația preconceptională (1, pg. 156-165) c. Îngrijirea prenatală (1, pg. 168-189) d. Diagnosticul prenatal (1, pg. 283-302) 3. Avortul (1, pg. 350-371) 4. Boala trofoblastică gestațională (2, pg. 898-917) 5. Hemoragiile obstetricale antepartum (3, pg. 335-347) 6. Complicații medicale și chirurgicale în sarcină (1, pg. 926 - 1282) 7. Ecografia în obstetrică și ginecologie (1, pg. 194 - 222), (4, pg. 805-833) 8. Medicină fetală a. Embriogeneza și dezvoltarea morfologică fetală (1, pg. 127-151) b. Genetică (1, pg. 259-280) c. Teratologie (1, pg. 240-255) d. Monitorizarea fetală antepartum și intrapartum (3, pg. 377-389) e. Restricția de creștere fetală (1, pg. 874-884) f. Suferința fetală (1, pg. 491-497) g. Moartea fetală (1, pg. 661-666) 9. Nașterea normală și patologică 1. Nașterea normală (3, pg. 351-360) 2. Prezentățiile distocice (3, pg. 361-376) 3. Anomalii ale travaliului (3, pg. 391-406) 4. Nașterea vaginală operatorie (3, pg. 407-418) 5. Analgezia și anestezia în obstetrică (3, pg. 557-563) 6. Hemoragia postpartum (3, pg. 511-532) 7. Nou-născutul. Îngrijiri acordate nou-născutului (1, pg. 624-635) 10. Anemia fetală. Alloimunizarea (1, pg. 306-313) 11. Afecțiuni hipertensive în sarcină (1, pg. 728-770) 12. Sarcina multiplă (1, pg. 891-920) 13. Nasterea înainte de termen (1, pg. 829 – 855) 14. Sarcina prelungită (1, pg. 862 – 870) 15. Patologia anexelor fetale a. Anomaliiile placentare, ale membranelor amniotice și ale cordonului ombilical (1, pg. 116 – 124) b. Lichidul amniotic (1, pg. 231-238) 16. Lehuzia a. Lehuzia fiziologică (1, pg. 668 – 679) b. Complicațiile puerperale (1, pg. 682 – 692) 17. Urgențe vitale în obstetrică a. Sepsisul și şocul în obstetrică (5, pg. 223-239) b. Embolia cu lichid amniotic (5, pg. 243-257) c. Colapsul matern peripartum (5, pg. 265-287) 18. Sindroame în ginecologie 1. Tulburările de ciclu menstrual: Sângerarea uterină anormală - menoragia, metroragii disfuncționale (2, pg. 219-240), amenoreea (2, pg. 440-457) 2. Durerea pelvină (2, pg. 304-328) 19. Infectiile ginecologice (2, pg. 64-107) 20. Sarcina extrauterină (2, pg. 198-215) 21. Endometrioza (2, pg. 281-298) 22. Anomaliiile congenitale ale organelor genitale (2, pg. 481-503) 23. Tulburările de statică pelvină: Incontinența urinară (2, pg. 606-632) și Prolapsul organelor pelvine (2, pg. 633-658) 24. Patologia benignă și preinvazivă ginecologică 1. Patologia benignă și preinvazivă a tractului reproducător inferior (2, pg. 110-128; 730-763) 2. Tumorile uterine (2, pg. 246-261) 3. Tumorile ovariene și tubare (2, pg. 262-274) 4. Patologia benignă și preinvazivă a sănului (2, pg. 333-345) 25. Cancerele ginecologice 1. Cancerul de col uterin (2, pg. 769-789) 2. Cancerul vulvar (2, pg. 793-806) 3. Cancerul vaginal (2, pg. 808-815) 4. Cancerul de corp uterin. Cancerul endometrial (2, pg. 817-834). Sarcoamele uterine (2, pg. 839-850) 5. Cancerul de ovar: Cancerul epitelial ovarian (2, pg. 853-874). Tumorile celulelor germinale ovariene și stromale ale cordoanelor sexuale (2, pg. 879-894) 6. Cancerul de sân (2, pg. 345-352) 26. Ginecologie pediatrică (2, pg. 382-397) 27. Menopauza (2, pg. 554-586, 588-600) 28. Evaluarea cuplului infertil (2, pg. 507-526) 29. Contracepție și sterilitate (2, pg. 132-149 și 152-164) Bibliografie 1. Williams Obstetrică, Ed. a 24-a, Tratat F. Cunningham, Kenneth Leveno, Steven Bloom, Catherine Spong, Jodi Dashe, Barbara Hoffman, Brian casey, Jeanne Sheffield, Coordonatorul ediției în limba română Prof. Dr. Radu Vlădăreanu. Editura Hipocrate, București, 2017. 2. Williams Ginecologie, Ed. a II-a, Hoffman, Schorge, Schaffer, Halvorson, Bradshaw, Cunningham, Coordonatorul ediției în limba română Prof. Dr. Radu Vlădăreanu, Editura Hipocrate, București, 2015. 3. Tratat de chirurgie, Ed. a II-a, Vol. V Obstetrică și Ginecologie, sub redacția Irinel Popescu, Constantin Ciuce, Coordonator: Gheorghe Peltecu, Editura Academiei Romane, București, 2014. 4. Callen, Ultrasonografie în Obstetrică și Ginecologie. Mary Norton, Leslie Scoutt, Vickie Feldstein. Ed. a 6-a, coordonată în limba română: Radu Vlădăreanu, București, Editura Hipocrate, 2017. 5. Urgențele obstetricale intrapartum, Editori: Gheorghe Peltecu, Anca Maria Panaitescu, Radu Botezatu, George Iancu, Editura Academiei Române, 2017. B. PROBA CLINICĂ OBSTETRICĂ C. PROBA CLINICĂ GINECOLOGIE D. PROBA PRACTICĂ 1. Ecografia în obstetrică și ginecologie 2. Monitorizarea cardiotocografică 3. Asistența la naștere în prezentațiile craniene și pelviană, epiziotomia/rafia 4. Aplicația de forceps în OP, OS, OIDA, OISA 5. Aplicația vidextractorului 6. Versiunea internă 7. Manevre în cazul distociei de umeri 8. Operația cezariană 9. Cerclajul colului uterin 10. Lacerățiile cervicale și perineale postpartum 11. Intervenții biopsice, ablative și destructive la nivelul colului uterin 12. Colposcopia 13. Recoltarea probelor cervico-vaginale 14. Chiuretajul uterin 15. Laparoscopia diagnostică (inclusiv cromopertubație) 16. Histeroscopia diagnostică 17. Laparoscopia operatorie (adezioliză, sterilizarea tubară, salpingostomie, salpingectomie, chistectomie ovariană) 18. Histeroscopia operatorie (rezecție de polip, miom tip 0-1, < 4 cm) 19. Investigații în cazul prolapsului genital și IUE (scorul POP-Q) 20. Tratamentul chirurgical al tumorilor benigne ale sănului 21. Colporafia anterioară. Colpoperineorafia. 22. Anexectomia 23. Miomectomia 24. Histerectomia abdominală în patologia benignă a uterului 25. Histerectomia vaginală 26. Marsupializarea/excizia de chist/abces (vulvar) 27. Tratamentul plăgii complicate 28. Insertie de DIU 29. Plasarea unui pesar (în caz de prolaps sau amenințare de naștere prematură) Pt conformitate: Prof. Univ. Dr. Radu Vladareanu Presedintele Societatii de Obstetrica si Ginecologie din Romania Prof.Univ.Dr. Nicolae Suciu Presedintele Comisiei Consultative de O-G a Ministerului Sanatatii [Signature] [Societatea Obstetrica si Ginecologica din Romania 2016-2019] TEMATICA pentru examenul de medic specialist specialitatea DIABET ZAHARAT, NUTRITIE SI BOLI METABOLICE I. PROBA SCRISA II – III. DOUA PROBE CLINICE IV. PROBA PRACTICA I. PROBA SCRISA 1. Metabolismul intermediar si energetic al glucidelor, lipidelor si proteinelor. 2. Tulburarile echilibrului hidro-electrolitic si acido-bazic. 3. Insulina, biosinteza, secretie, mecanism de actiune. 4. Istoria naturala si stadializarea diabetului zaharat. 5. Diabetul zaharat – diagnostic si clasificare. 6. Diabetul zaharat – epidemiologie, forme clinice. 7. Diabetul zaharat tip 1 si tip 2 – etiopatogeneza. 8. Abordarea diabetului zaharat in practica medicala – principii si strategia generala. 9. Tratamentul nefarmacologic in diabetul zaharat. 10. Educatia in diabetul zaharat – principii, obiective, evaluare. 11. Tratamentul cu insulina in diabetul zaharat. 12. Tratamentul cu preparate orale in diabetul zaharat. 13. Cetoacidoza diabetica. 14. Coma diabetica hiperosmolar si acidoză lactica. 15. Hipoglicemiile. 16. Retinopatia diabetica – screening, diagnostic, management. 17. Nefropatia diabetica – screening, diagnostic, management. 18. Neuropatia diabetica – screening, diagnostic, management. 19. Picioarul diabetic – screening, diagnostic, management. 20. Riscul si patologia cardiovasculara in diabetul zaharat. 21. Diabetul zaharat la grupe speciale (gravide, copii, varstnici). 22. Managementul clinic al diabetului zaharat pre-, intra- si postoperator. 23. Obezitatea – diagnostic, clasificare, epidemiologie. 24. Obezitatea – etiopatogeneza. 25. Managementul obezitatii. 26. Obezitatea – factor de risc in patologie. 27. Dislipidemiile – nozologie, screening, diagnostic. 28. Dislipidemiile – etiopatogeneza. 29. Managementul dislipidemiilor. 30. Sindromul X metabolic. 31. Evaluarea si managementul riscului cardiovascular. 32. Hiperuricemiile – diagnostic, tratament. 33. Hemocromatoza – diagnostic, tratament. 34. Boala Wilson – diagnostic, tratament. 35. Profiriile – diagnostic, tratament. 36. Erorile inascurte ale metabolismului intermediar – diagnostic, tratament. 37. Principiile alimentatiei sanatoase, comportamentul alimentar. 38. Principii de dietoterapie. 39. Tulburari de nutritie, tulburari de comportament alimentar. 40. Alimentatia parenterala. 41. Principii de gastrotehnie. 42. Principiile studiului epidemiologic. II. PROBA CLINICA de diabet zaharat, nutritie si boli metabolice 1. Diabetul zaharat – screening, diagnostic si tratament. 2. Complicatiile acute si cronice ale diabetului zaharat – screening, diagnostic si tratament. 3. Obezitatea – screening, diagnostic si tratament. 4. Dislipidemiile – screening, diagnostic si tratament. 5. Hiperuricemiiile – screening, diagnostic si tratament. III. PROBA CLINICA de medicina interna 1. Pneumoniile. 2. Bronsita cronica. 3. Emfizemul pulmonar. 4. Astmul bronsic. 5. Supuratiile bronho-pulmonare. 6. Cancerul bronho-pulmonar. 7. Tuberculoza pulmonara. 8. Miocarditele. 9. Valvulopatiile mitrale si aortice. 10. Cardiopatie ischemica (angina pectorala si infarctul miocardic). 11. Insuficienta cardiaca. 12. Aritmiile cardiaice. 13. Hipertensiunea arteriala (esentiala si secundara). 14. Sindromul de ischemie periferica acuta si cronica. 15. Tromboflebite si tromboembolismul pulmonar. 16. Ulcerul gastric si duodenal. 17. Cancerul gastric. 18. Diareea si constipatia. 19. Cancerul de colon si rectosigmoidian. 20. Rectocolita ulcero – hemoragica. 21. Litiaza biliara. 22. Colecistita acuta. 23. Hepatitele virale acute. 24. Hepatita cronica. 25. Ciroza hepatica. 26. Pancreatitele acute si cronice. 27. Glomerulonefritele acute si cronice. 28. Pielonefritele acute si cronice. 29. Insuficienta renala acuta si cronica. 30. Litiaza urinara. 31. Anemiile. 32. Accidentele vasculare cerebrale. IV. PROBA PRACTICA 1. Evaluarea starii de nutritie, antropometrie, perimetre. 2. Elaborarea planurilor de interventie nutrionala (în diabet zaharat, obezitate, dislipidemii, denutritie si hipovitaminoze, hiperuricemii). 3. Evaluarea riscului cardiovascular. 4. Determinarea glicemiei, glicozuriei, acetonuriei. 5. Profilul glicemic – tehnica si interpretare. 6. Spectrul lipidic plasmatic – tehnica și interpretare. 7. Explorarea funcțională renală (proteinurie, microalbuminurie, clearance creatininic). 8. Oftalmoscopia directă – tehnica și interpretare. 9. Explorarea echilibrului acido-bazic și hidro-electrolitic – tehnica și interpretare. 10. Teste de evaluare semicantitativă a sensibilității (diapazon, monofilamente). 11. Evaluare prin metoda Doppler a presiunilor la arterele membrelor inferioare. 12. Tehnica sedintelor de educație individuală și de grup. 13. Principii de gastrotehnice. 14. Anchetă alimentară. 15. Metodologia testului de toleranța la glucoza oral. 16. Screeningul familial în bolile metabolice. 17. Metodologia cercetării epidemiologice. APROBAT, MANAGER DR. MUNTEANU CODRUȚ SPITALUL JUDEȚEAN DE URGENȚĂ P. NEAMȚ CONSIGILUL JUDEȚEAN NEAMȚ 2	<urn:uuid:16356a4c-a28b-4a95-8bd8-bda63cf5bf03>	HuggingFaceFW/finepdfs/tree/main/data/ron_Latn/train	finepdfs	ron_Latn	11,415
SCHEDA 3: PROGRAMMA TRIENNALE DELLE OPERE PUBBLICHE – TRIENNIO 2018/2020 016899000152015001 DELL'AMMINISTRAZIONE TORINO ELENCO ANNUALE IV TRIM 2018 \| CODICE UNICO INTERVENTO – CUI (2) \| DESCRIZIONE INTERVENTO \| RESPONSABILE DEL PROCEDIMENTO \| \| IMPORTO ANNUALITA’ \| INPORTO TOTALE INTERVENTO \| FINALITA’ (3) \| Conformità \| \| Priorità (4) \| STATO PROGETTAZIONE approvata (5) \| \| \|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\| \| \| \| Cognome \| Nome \| \| \| \| Urb (S/N) \| Amb (S/N) \| \| \| TRIM/ANNO INIZIO LAVORI \| \| 01689900015 2018 001 \| COSTRUZIONE LOCULI CIMITERIALI - 3^ AMPLIAMENTO 2^ LOTTO \| COASSOLO \| BRUNA \| 212.000,00 \| 212.000,00 \| COP \| S \| S \| PP \| DEFINITIVO \| III TRIM \| \| 1689900015 2018 002 \| ADEGUAMENTO E POTENZIAMENTO CAMPO CALCIO \| COASSOLO \| BRUNA \| 300.000,00 \| 520.920,52 \| MIS \| S \| S \| PP \| DEFINIVO \| IV TRIM \| \| 1689900015 2018 003 \| INTERVENTI PER LA RIDUZIONE DI CONSUMI ENERGETICI E UTILIZZO \| COASSOLO \| BRUNA \| 148.000,00 \| 296.000,00 \| AMB \| S \| S \| PP \| DEFINITIVO \| IV TRIM \| Totale 660.000,00 Il responsabile del programma (Nome e Cognome) Bruna COASSOLO (1) Eventuale codice identificativo dell'intervento attribuito dall'Amministrazione (può essere vuoto). (2) La codifica dell'intervento CUI (C.F. + ANNO + n. progressivo) verrà composta e confermata, al momento della pubblicazione, dal sistema informativo di gestione. (3) Indicare le finalità utilizzando la Tabella 5. (4) Vedi art. 128, comma 3 del codice dei contratti, secondo le priorità indicate dall'Amministrazione con una scala espressa in tre livelli (1= massima priorità; 3= minima priorità). (5) Indicare la fase della progettazione approvata dell'opera come da Tabella 4.	<urn:uuid:c8e3ce88-49cc-4125-bc71-5178beb1faa5>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	1,695
Abatec CZ, s.r.o., Hrnčířská 31, 602 00 Brno, Czech Republic Tel: +420 545211886 Fax:+420 545243373 Email: email@example.com www.abatec.cz www.lighting4sport.cz www.skiapecistoazy.cz ©05/2008 Abacus Lighting Limited. SFLCZ/McC/1M As Abacus maintains a policy of continuous development and improvement of its products, the right to amend any part of the specifications is strictly reserved. osvětlení pro sportoviště www.abatec.cz Posvíte si na soupeře! Váš úspěch je zaručen nejen dokonalou přípravou, ale také kvalitním technickým vybavením! Naše osvětlení je vybaveno moderními technologiemi pro maximální kontrolu nad distribucí světla pro vaše sportoviště, abyste se mohli nezávisle na denním světle dobře připravovat na turnaj a nepřehlédli žádný důležitý či rozhodující moment soupeře či spoluhráče. Abacus pro vás vyvinul nadčasová inovativní světelná řešení, která splňují náročná kritéria: - poskytují zrakovou pohodu pro hráče i diváky, - umožňují kvalitní televizní přenosy, - zajistí bezpečnost hráčů. Respektujeme zvláštní specifika konkrétního sportoviště pro daný sport a podle nich zvolíme to nejvhodnější osvětlení. Naše světelná řešení lze podle požadavků zákazníka jednoduše modernizovat, čímž se provedení osvětlení stává nadčasovým. Bezkonkurenční sklápěcí stožáry umožňují snadnou instalaci a následně pohodlnou a bezpečnou údržbu ze země. Technologie plochého skla a vysoce výkonné systémy reflektorů pomáhají účinně snižovat nejen světelné znečištění v prostředí, ale i účty za elektrickou energii. Abatec působí na českém trhu již 10 let a spolu s 50letou zkušeností společnosti Abacus dovedlo svou techniku a projekty k dokonalosti. Systémy osvětlení sportovišť Abacus jsou instalovány po celém světě a řadí se k nejprodávanějším na trhu. Tým Abatec zařídí pro Vás vše od počátečního plánování až po konečnou instalaci! projekty Pro váš maximální požitek z večerního či nočního sportovního vyžití zvýšil Abacus světelný výkon svých produktů a neustále optimalizuje efektivitu osvětlení, aby byly splněny i vaše budoucí sportovní ambice. Mission Hills Golf Club, China Green Park Stadium, Kanpur Keepmoat Stadium, Doncaster, UK 100 lx - 200 lx ze čtyř stožárů Intenzita - 100lx – trénink Řešení: 4ks stožárů výšky 15m 8ks světlometů 2kW Challenger 1 Intenzita - 200lx – krajský zápas Řešení: 4ks stožárů výšky 15m 16ks světlometů 2kW Challenger 1 250 lx - 300 lx ze šesti stožárů Intenzita - 250lx – krajský zápas Řešení: 6ks stožárů výšky 15m 18ks světlometů 2kW Challenger 1 Intenzita - 300lx – vyšší soutěž Řešení: 6ks stožárů výšky 15m 22ks světlometů 2kW Challenger 1 Na naše osvědčené znalosti a zkušenosti v osvětlení fotbalových hřišť a stadionů se můžete spolehnout při tréninku i mezinárodním utkání. Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com 350 lx - 500 lx ze čtyř stožárů Intenzita - 350lx – divize Řešení: 4ks stožárů výšky 18m 24ks světlometů 2kW Challenger 1 Intenzita - 500lx – 1. liga Řešení: 4ks stožárů výšky 20m 36ks světlometů 2kW Challenger 1 Stadiony pro 1. ligu a mezinárodní utkání Intenzita - 500lx – 1. liga 1200/1400lx – UEFA/FIFA Řešení: 4ks rohových stožárů Nebo osvětlení ze střechy tribun Osvětlení stadionů viz str. 7 až 10 Tenisový kurt ze čtyř stožárů Intenzita - 200lx – trénink Řešení: 4ks stožárů výšky 8m 8ks světlometů Dione 400W Intenzita - 350lx – krajský zápas Řešení: 4ks stožárů výšky 12m 4ks světlometů 2kW Challenger 1 Tenisový dvoj-kurt ze čtyř stožárů Intenzita - 200lx – krajský zápas Řešení: 4ks stožárů výšky 12m 4ks světlometů 2kW Challenger 1 Intenzita - 500lx – vyšší soutěž Řešení: 4ks stožárů výšky 15m 8ks světlometů 2kW Challenger 1 Ctíme specifika každého sportu a sportoviště – např. pro tenis, víceúčelová hřiště, atletické dráhy a mnoho dalších. Light Control System zaručí nejlepší řešení pro vaše venkovní sportoviště Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com Více-účelová hřiště (40x20m) Intenzita - 350lx – vyšší soutěž Řešení: 4ks stožárů výšky 12m 4ks světlometů 2kW Challenger 1 Intenzita - 150lx – trénink Řešení: 4ks stožárů výšky 12m 4ks světlometů RHEA 1000W Atletické dráhy a stadiony Intenzita - 100lx - 500lx Řešení: 100lx - 6ks stožárů 15m 18ks světlometů 2kW Challenger 1 200lx - 8ks stožárů 18m 32ks světlometů 2kW Challenger 1 500lx – 8 stožárů 20m 78ks světlometů 2kW Challenger 1 Kempton Park, UK Northampton Saints (Northampton, UK) FK Jablonec Pirelli Stadium, Burton-on-Trent, UK Abacus má připraveno optimální řešení pro každého – od nejstaršího fotbalového klubu po nejbohatší dostihové závodiště na světě. Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com Saad Stadium, Qatar Syktyvkar Stadium, Komi Republic, Russia Suntei Stadium, Singapore Stanford Stadium, Antigua Nad Al Sheba Race Track, Dubai Strahov, Prague FC Slovan Liberec, Czech Republic Světlomety řady Challenger spolu s bezkonkurečným nabídkou stožárů Abacus zajistí splnění všech požadavků kladených na kvalitní osvětlení stadionu. Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com Dromoland Castle, County Clare, Ireland Městský baseballový stadion v Brně osvětlení pro 1. ligu Skokanský areál na Ještědu v Libereckém kraji Oxford University, UK ostatní sporty Baseballové stadiony, skokanské můstky, dostihová závodiště, golfová hřiště, rugby, pozemní hokej apod. se u nás těší stále větší oblibě a stávají se také výzvou k unikátním projektům osvětlení. Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com Challenger® 1 IP66 Řada dvojitě asymetrických světometů za použití technologie plochého skla. Navrženo pro osvětlení venkovních sportovišť a menších stadionů, kde je základním požadavkem kontrola světelného znečištění. \| krytí IP \| hmotnost/plocha \| pro výbojku* \| \|----------\|-----------------\|--------------\| \| IP66 \| 20kg \| 1kW \| \| \| 0.12m² \| 2kW \| Lineární dvoupaticová metalhalogenidová výbojka Challenger® 2 IP66* Řada asymetrických světometů určeno především pro osvětlení sportovišť ze stran, včetně montáže na střechy stadionů. \| krytí IP \| hmotnost/plocha \| pro výbojku* \| \|----------\|-----------------\|--------------\| \| IP66 \| 15.28Kg \| 1kW \| \| \| 0.19m² \| 2kW \| Lineární dvoupaticová metalhalogenidová výbojka Challenger® 3 IP66* Řada vysoce výkonných symetrických světometů navržených především pro osvětlení velkých sportovních stadionů s využitím rohových stožárů. \| krytí IP \| hmotnost/plocha \| pro výbojku* \| \|----------\|-----------------\|--------------\| \| IP66 \| 15.28Kg \| 1kW \| \| \| 0.19m² \| 2kW \| Lineární dvoupaticová metalhalogenidová výbojka AL5210-reeks IP66* Všestranný světlomet s širokou škálou typů záření. Zaručuje velmi nízké světelné znečištění. Ideální pro osvětlení víceúčelových sportovišť včetně tenisových kurtil. \| krytí IP \| hmotnost/plocha \| pro výbojku* \| \|----------\|-----------------\|--------------\| \| IP66 \| 9.9Kg \| 1kW \| \| \| 0.12m² \| 600W \| \| \| \| 400W \| *Lineární dvoupaticová metalhalogenidová výbojka. Jednopaticová metalhalogenidová výbojka E40. světlomety se znamenitým designem Záleží pouze na výsledku na hřišti! Použitím nejnovějších technologií v oblasti výbojek a reflektorů zaručujeme Vašemu klubu ty nejlepší světelné výsledky. Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com Co je to světelné znečištění? Přebytek světla (rušivé světlo) Přebytek světla (rušivé světlo) je tok světla rozptýlený za poměrně čárou sportoviště. S nedostatečnou kontrolou může toto rozptýlené světlo dosahovat takových intenzit, že působí v okolí nepříjemně a rušivě. Oslnění Nedostatečné clonění světlometů může diváka nepříjemně oslňovat. Záře noční oblohy (přímé záření nahoru) Záře v noční obloze je nežádoucí efekt světla, který může být způsoben přímým světlem unikajícím ze světlometů směrem nahoru a světlem odraženým od sportovních povrchů. Abacus se zaměřuje na odstranění a předcházení všem těmto nežádoucím efektům. Abacus Light Control System - Naše řešení jak snížit světelné znečištění Pro řadu světlometů Challenger 1 určených pro sportovní osvětlení byl exkluzivně navržen výjimečný systém světelné kontroly. Světlomety jsou opatřeny řadou doplňujících se prvů pro účinnou kontrolu klíčových činitelů světelného znečištění, především pro omezení záře noční oblohy, oslnění a přebytků světla. ULOR Upward Light Output Ratio Procento světla zářícího do oblohy je dáno úhlem sklonu světlometu (maximálním pracovním úhlem sklonu světlometu) Účinný optický systém Optický systém redukuje přebytky světla a směruje světlo přímo tam, kde je zapotřebí, tedy na hrací plochu! Lamela proti oslnění Vnitřní lamela, která zamezuje oslnění a směruje rozptýlené světlo zpět do hlavního směru záření, podporuje výkon světlometu. V úhlech nad hlavním směrem záření zamezuje vnitřní lamela přímému pohledu do světelného zdroje. ### Sklápací osvětlovací stožáry \| Výšky \| Výhody \| \|-------\|--------\| \| od 6 m do 50 m \| Bezpečná, rychlá a snadná instalace, odpovídá předpisům pro práce ve výškách, čistý a estetický vzhled, žádné riziko poškození povrchu montážní plošinou, veškeré údržbové práce jsou prováděny ze země. \| ### Výškové osvětlovací stožáry \| Výšky \| Výhody \| \|-------\|--------\| \| od 10 m do 70 m \| Flexibilní systém přístupu ke svítidlům dle požadavků projektu, vysoká nosnost, nízké nároky na údržbu, vnější nebo vnější přístup, návrhy vyhovující vaším potřebám. \| ### Teleskopické osvětlovací stožáry \| Výšky \| Výhody \| \|-------\|--------\| \| od 3 m do 50 m \| Nízká viditelnost, klubová řada 3 – 18 m, řada pro stadiony do výšky 50 m. Minimální výška v zasunuté poloze 3 m \| znamenitý design jedinečných stožárů Dokonalá technika a inovativní přístup je pro Abacus již 50 let základním pilířem moderního způsobu osvětlování se sklápěcími stožáry pro sportoviště. Nabízíme sklápěcí, výškové a teleskopické stožáry.... Více informací o osvětlení sportovišť můžete nalézt na: www.abatec.cz nebo www.lighting4sport.com Instalace Náročné instalace jsou pro nás výzvou! Nezáleží na tom, jak je váš projekt velký či složitý, ale vždy je nám ctí se do něj pustit. O tom Vás mohou přesvědčit naše reference. Díky naším dlouholetým zkušenostem můžeme jako jedni z mála nabídnout instalace osvětlení i při omezených možnostech použití stavební techniky – například instalaci velkých osvětlovacích stožárů pomocí vrtulníku, případně ruční instalaci stožárů až do výšky 20 m. Vždy také pamatujeme na zajištění přístupu pro eventuální údržbu. Po dokončení sportoviště je mnohdy složité zajistit přístup techniky – např. vysokozdvižné plošiny (na to je naše řešení také připraveno) sklápěcí nebo teleskopické stožáry umožňují údržbu osvětlení provádět ze země. Společnost Abatec Vám může přímo na klíč poskytnout kompletní služby související s výstavbou osvětlení – od projektové přípravy, zemních prací, základů stožárů, elektromontážních prací, výstavby stožárů a instalace světlometů až po zaměření světlometů a měření intenzit osvětlení. Tým Abatec je vždy připraven využít svých mnohaletých zkušeností v oblasti osvětlování.	32271645-cd04-4ea2-9d56-6f50660f6010	HuggingFaceFW/finepdfs/tree/main/data/ces_Latn/train	finepdfs	ces_Latn	11,509
____________________________________________________________ Team Teaching in the Bandroom: Working Together to Sound Better Evan Burton Band Director, Page Middle School Carol Strayer Band Director, Page Middle School Katherine Aydelott Sectional Instructor, Page Middle School 75th Annual Midwest Clinic Thursday, December 16, 2021 10:15 AM W181 ____________________________________________________________ ____________________________________________________________ Our philosophy of team teaching: "The Page Middle Band directors collaborate in all areas of decision making, planning, and teaching in order to maximize the achievement of our students." 1) Benefits of team teaching a) Greater efficiency in rehearsals b) Individual attention for students c) More differentiated instruction d) Professional Growth by learning from each other e) Shared workload 2) Planning process a) Begin with the end in mind: Macro to micro b) Plan weekly goals and then daily rehearsals c) Group students in order to meet goals d) Use technology aids for collaborative planning i) Recordings ii) Zoom iii) Google Docs 3) Grouping students a) Change groupings frequently b) Tailor groupings to objectives c) Decide who will teach each group d) Examples of ways to group students: -High/middle/low voices -Brass/woodwinds/percussion -Transposing instruments -Ability levels -Similar parts in concert music -Students preparing for a special event -Sections with instrument-specific skill -Individual students needing remediation 4) Team Teaching in full band rehearsals a) All teachers must know their roles in advance b) Possible teacher roles in full band setting: -Conductor -Listener -Pull-out sectional teacher -Percussion coach -Police -Player -Collaborator -Repairman -Grader 5) Logistics a) Create procedures and defaults for efficiency b) Label rehearsal spaces c) Create default seating arrangements d) Create a routine for daily rehearsal e) Notify students where they will rehearse each day f) Have materials prepared for all team members g) Use consistent vocabulary and concepts between teachers i) Consistent counting system ii) Clearly defined articulations iii) Names for exercises and fundamentals iv) Consistent embouchure formation 6) Dividing responsibilities a) Divide duties based on teacher strengths and interests b) Prevent mixed messages c) Ensure things don't fall through the cracks d) Divide grading equally and logically 7) Avoiding Problems a) Put aside egos b) Trust your colleagues c) Give up control: It's not "My Band", it's "Our Band" d) Set norms, procedures, and standards for team interactions 8) Building a team a) Create high school/middle school partnership b) Include student teachers c) Incorporate private lesson or section teachers d) Develop student leaders e) Take advantage of volunteers f) Seek out colleagues or mentors i) Share recordings ii) Talk through challenges iii) Observe master teachers Reflective Questions to guide your team teaching: 1) Are all teachers in your program working together as a highly coordinated team? 2) Are all your rehearsals well-planned with all team members on the same page? 3) How can you create collaborative planning time within your schedules? 4) Are you grouping your students arbitrarily, or thoughtfully in order to maximize student learning? 5) What procedures and defaults can you set to create efficiency in your program? 6) What are the strengths and weaknesses of each member of your team, and how can that knowledge guide the division of both teaching and non-teaching responsibilities? 7) Are you prepared to give up some control of your program? 8) What stakeholders can you bring on to your team? ____________________________________________________________ ____________________________________________________________ Contact Information: Evan Burton email@example.com Carol Strayer firstname.lastname@example.org Katherine Aydelott email@example.com Evan, Carol, and Katherine would like to thank our administrators for their exemplary leadership and steadfast support of music education. Mark Kinzer Williamson County Schools Director of Fine Arts Dr. Eric Lifsey Page Middle School Principal Quen Williams, Chris Hawkins, and Regina Rathbone Page Middle School Assistant Principals ____________________________________________________________	<urn:uuid:b0a26e1c-2568-475a-abbb-6f4589e94ba4>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	4,383
Joint Crediting Mechanism Project Cycle Procedure CONTENTS 1 2.6.1. Submission of request for withdrawal .................................................................. 19 1. GENERAL PROCEDURES 1.1. Objectives 1. The objectives of the "Joint Crediting Mechanism Project Cycle Procedure" (hereinafter referred to as "this Procedure") are to: (a) Improve the consistency and clarity in processing of the submissions of documents relating to the approval of a methodology, the registration of a proposed Joint Crediting Mechanism (hereinafter referred to as "JCM") project and issuance of credits by the Joint Committee, its secretariat (hereinafter referred to as the "secretariat"), the Japanese side and the Costa Rican side (hereinafter referred to as "both sides"); (b) Enhance the overall efficiency and integrity of the JCM. 1.2. Scope and applicability 2. This Procedure describes the administrative steps to follow for project participants, thirdparty entities (hereinafter referred to as the "TPEs"), other stakeholders, the Joint Committee, the secretariat and both sides for approval of a methodology, registration of a JCM project, issuance of credits and related actions. 1.3. Terms and definitions 3. This Procedure describes standards which are requirements to be met except those paragraphs which include terms "should" and "may" as defined in paragraph 4 below. 4. The following terms apply in this Procedure: (a) "Should" is used to indicate that among several possibilities, one course of action is recommended as particularly suitable; (b) "May" is used to indicate what is permitted. 5. Terms in this Procedure are defined in the "Joint Crediting Mechanism Glossary of Terms" available on the JCM website. 1.4. Approval of methodologies 1.4.1. Submission of a proposed methodology 6. The Japanese side, the Costa Rican side or project participants (hereinafter referred to as "methodology proponents") may prepare a proposed methodology and submits it, using the latest version of forms described in paragraph 7 below, to the Joint Committee for its approval by electronic means. 7. The proposed methodology consists of the completed "JCM Proposed Methodology Form" and "JCM Proposed Methodology Spreadsheet Form", containing the Input Sheet and Calculation Process Sheet, which are developed in line with the "Joint Crediting Mechanism Guidelines for Developing Proposed Methodology" (hereinafter referred to as "Methodology Guidelines"). The submission may be accompanied by additional documents which help explain the methodology and brief translation in Spanish of the outline of the methodology. The Joint Committee may request the methodology proponents to submit additional documents including a draft project design document (hereinafter referred to as "PDD") to which the proposed methodology is applied. 7.8. The methodology proponents may submit the proposed methodology to the Joint Committee for its approval using the previous version of the "JCM Proposed Methodology Form" and "JCM Proposed Methodology Spreadsheet Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the proposed methodology using the previous version after the grace period of six (6) months. 8.9. The secretariat notifies the receipt of the submission to the methodology proponents by electronic means. 9.10. Methodologies may also be developed under the initiative of the Joint Committee. 1.4.2. Completeness check 10.11. The secretariat checks whether the proposed methodology is complete and communicates the result to the methodology proponents within seven (7) calendar days after the receipt of the submission. 11.12. If the submission is deemed incomplete, the secretariat notifies the methodology proponents of the reason. 12.13. This process is not required for proposed methodologies developed under the initiative of the Joint Committee. 1.4.3. Public inputs 13.14. After the secretariat deems that the submitted proposed methodology satisfies the completeness check, the secretariat promptly makes the methodology publicly available for public inputs through the JCM website. 14.15. The duration of call for public inputs is fifteen (15) calendar days. 15.16. The secretariat makes all received inputs publicly available through the JCM website. 16.17. For methodologies developed under the initiative of the Joint Committee, they are also subjected to this process. 1.4.4. Consideration of a proposed methodology 17.18. The Joint Committee assesses the proposed methodology based on, but not limited to, the materials submitted by the methodology proponents and the submitted public inputs in line with Methodology Guidelines. 18.19. The Joint Committee may interact with the methodology proponents on specific issues regarding the proposed methodology. 19.20. The Joint Committee may delegate part of the work of assessment to external experts and/or a panel independent from methodology proponents, as appropriate. 20.21. The outcome of the consideration is as follows: (a) Approval of the proposed methodology; (b) Approval of the proposed methodology with revisions; (c) Non-approval of the proposed methodology. 21.22. The Joint Committee should conclude the consideration within sixty (60) calendar days from the closing of public inputs. If this is deemed not possible due to matters such as ongoing clarifications, then the secretariat notifies the methodology proponents of the status of discussion within sixty (60) calendar days from the closing of public inputs, and the Joint Committee should conclude the consideration no later than ninety (90) calendar days from the closing of public inputs. 22.23. Upon conclusion of consideration, the secretariat notifies the outcome of consideration to the methodology proponents, with its reasons. 23.24. The secretariat makes publicly available the outcome of the consideration, as well as relevant information on the approved methodology, which consists of approved methodology document and Monitoring Spreadsheet, through the JCM website within five (5) calendar days from the date of decision by the Joint Committee. Monitoring Spreadsheet consists of Monitoring Plan Sheet, Monitoring Structure Sheet and Monitoring Report Sheet 1 . 24.25. The methodology proponents may resubmit any proposed methodology that has been assessed as incomplete by the secretariat or has not been approved by the Joint Committee. Such submission addresses the reasons for incompleteness stated by the secretariat and nonapproval stated by the Joint Committee. 1.5. Implementation of project 25.26. Project participants operate a project in line with the JCM rules and guidelines. 26.27. After the registration of the project, the project participants operate the project and conduct monitoring of its activity in line with the registered PDD. The project participants may submit the request for registration after the start date of operation. 27.28. Credits are only issued to emission reductions or removals that are calculated by the 1 Monitoring Plan Sheet and Monitoring Report Sheet are prepared by the secretariat based on a Proposed Methodology Spreadsheet made by the methodology proponent after its approval. Monitoring Structure Sheet is added by the secretariat. project participants and verified by the TPE based on the results of monitoring in line with the registered PDD, after the start date of operation. 28.29. A project which started operation on or after 1 January 2013 is eligible for consideration as the JCM project. 1.6. Pre-registration activities 1.6.1. Publication of project design document 126.96.36.199. Submission of project design document 29.30. The project participants of a proposed JCM project prepare a draft PDD, which consists of a completed "JCM Project Design Document Form", using the latest version of that form, and monitoring plan, in line with the "Joint Crediting Mechanism Guidelines for Developing Project Design Document and Monitoring Report" (hereinafter referred to as "PDD and Monitoring Guidelines"), and submit them together with a modalities of communication statement (hereinafter referred to as "MoC")), using the latest version of the "JCM Modalities of Communication Statement Form" and supporting documentation, as appropriate, to the TPE contracted by the project participants to perform validation of the project and to the Joint Committee for public inputs. The submission to the Joint Committee may be accompanied by brief translation in Spanish of the outline of the draft PDD. 31. The project participants may submit the draft PDD together with the MoC to the TPE contracted by the project participants to perform validation of the project and to the Joint Committee for public inputs, using the previous version of the "JCM Project Design Document Form" and "JCM Modalities of Communication Statement Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the draft PDD and the MoC using the previous version after the grace period of six (6) months. 30.32. The secretariat issues a unique reference number to the JCM project submitted to the Joint Committee for public inputs. 31.33. The secretariat notifies the receipt of the submission and the unique reference number to the project participant who has submitted the draft PDD and MoC. 32.34. Upon notifying the receipt of the submission, the secretariat makes the draft PDD publicly available through the JCM website for public inputs. The duration of call for public inputs on the draft PDD is thirty (30) calendar days subsequent to the publication of the draft PDD. The secretariat informs the project participants and the TPE of the location of the draft PDD on the JCM website and the opening and closing dates of the duration of call for public inputs. 33.35. In addition to the draft PDD, the secretariat, through the JCM website, also makes the following information publicly available: (a) The name of the proposed JCM project; (b) The location of the proposed JCM project including coordinates; (c) The names of the all project participants listed in the draft PDD of the proposed JCM project; (d) The name of the TPE which conducts validation (and verification) for the proposed JCM project; (e) The estimated annual greenhouse gas (GHG) emission reductions or removals indicated in the draft PDD; (f) The approved methodology(ies) being applied to the proposed JCM project; (g) The proposed start date and length of the expected operation period. 34.36. Validation and verification can be conducted either simultaneously or separately. When the project participants apply for validation and verification simultaneously, all sections of the draft PDD and the draft monitoring report are completed prior to submission. 188.8.131.52. Submission and treatment of public inputs 35.37. All stakeholders may submit inputs on the proposed JCM project to the project participants and the TPE through electronic means specified on the JCM website. The submitters of the inputs provide the name and contact details of the individual or organization on whose behalf the inputs are submitted. The TPE checks the authenticity and relevance of this information in case of doubt. 36.38. The secretariat makes the inputs publicly available through the JCM website where the draft PDD is displayed, and removes those that the TPE has determined to be unauthentic in line with paragraph 37 above. 1.6.2. Modalities of communication 37.39. The project participants of a JCM project designate one focal point entity (hereinafter referred to as the "focal point") from the project participants to communicate on their behalf with the Joint Committee and the secretariat in line with scopes of authority referred to in paragraph 42 below and include this information in an MoC. 38.40. After the submission of an MoC of a proposed JCM project, all official communication between the project participants and the Joint Committee, the secretariat, or each side for the specific project is conducted through the focal point. 39.41. The project participants submit an MoC to the Joint Committee and the TPE, at the time of submitting the draft PDD to the TPE for validation and the Joint Committee for public inputs, using the latest version of the "JCM Modalities of Communication Statement Form".. The contact details of the focal point and other project participants are included in the "JCM Modalities of Communication Statement Form". 40.42. The project participants grant the focal point the authority to: (a) Communicate in relation to requests for issuance of credits to respective accounts; (b) Communicate in relation to requests for addition and/or voluntary withdrawal of project participants and changes to the focal point, as well as changes to company names, legal status, contact details and specimen signatures; and (c) Communicate on all other project-related matters not covered by subparagraphs (a) and (b) above. 41.43. The project participants and the focal point designate one primary authorized signatory and one alternate authorized signatory. The signature of either the primary or alternate authorized signatory suffices for authenticating the project participant's or the focal point's consent or instruction(s). 42.44. The project participants do not include or refer to private contractual arrangements in an MoC. 43.45. The secretariat publishes the "JCM Modalities of Communication Statement Form"MoC on the JCM website following the registration of the project. The MoC is shared only among the project participants, the Joint Committee, the secretariat and the TPE involved in the JCM project. The secretariat makes sections 1 to 4 of the MoC without specimen signatures publicly available. 1.6.3. Validation of a proposed JCM project 44.46. The TPE, in line with the "Joint Crediting Mechanism Guidelines for Validation and Verification" (hereinafter referred to as "Validation and Verification Guidelines"), validates the MoC and the proposed JCM project as described in the draft PDD, prepares a validation report using the latest version of the "JCM Validation Report Form" and sends the report to the project participants. 47. The TPE may send the validation report to the project participants using the previous version of the "JCM Validation Report Form" within the grace period of six (6) months from the date of publication of a new version. The validation report using the previous version after the grace period of six (6) months is not accepted by the Joint Committee. 45.48. Validation can be conducted simultaneously with verification. 1.7. Registration of project 1.7.1. Request for registration 184.108.40.206. Submission of request for registration 46.49. The project participants, after receiving a positive validation opinion by the TPE, may request for registration of the proposed JCM project. When requesting for registration, the project participants submit the completed "JCM Project Registration Request Form" using the latest version of that form, the validated PDD and MoC, validation report and other supporting documents, as appropriate, by electronic means. 50. The project participants may request for registration of the proposed JCM project using the previous version of the "JCM Project Registration Request Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the request using the previous version after the grace period of six (6) months. 220.127.116.11. Processing request for registration 47.51. The secretariat maintains a publicly available list of all submitted requests for registration through the JCM website. 48.52. The secretariat notifies the receipt of the request for registration to the project participants by electronic means. 49.53. Upon receiving the request for registration, the secretariat conducts within seven (7) calendar days a completeness check to determine whether the request for registration submission is complete. 50.54. Upon conclusion of the completeness check, the secretariat notifies the project participants and the TPE of the conclusion of the completeness check. 18.104.22.168. Finalizing request for registration 51.55. Upon positive conclusion of the completeness check, the Joint Committee decides to register the proposed JCM project. 52.56. When the Joint Committee decides to register the proposed JCM project, the secretariat notifies each side, the project participants and the TPE of the registration and makes publicly available the relevant information on the JCM project through the JCM website. 1.8. Pre-issuance activities 1.8.1. Preparation of monitoring report 53.57. The project participants prepare a draft monitoring report in line with the applied methodology and the PDD and Monitoring Guidelines, and submit it together with supporting documentation to the TPE contracted by the project participants to perform verification of the monitored GHG emission reductions or removals. 1.8.2. Verification of emission reductions or removals 54.58. The TPE, in line with the Validation and Verification Guidelines, verifies the amounts of GHG emission reductions or removals on the basis of the monitoring report submitted by the project participants, prepares a verification report using the latest version of the "JCM Verification Report Form" and sends the report to the project participants which requested verification. 59. The TPE may send the verification report to the project participants using the previous version of the "JCM Verification Report Form" within the grace period of six (6) months from the date of publication of a new version. The verification report using the previous version after the grace period of six (6) months is not accepted by the Joint Committee. 55.60. Verification can be conducted simultaneously with validation. 1.9. Issuance of credits 1.9.1. Request for issuance 22.214.171.124. Submission of request for issuance 56.61. The project participants who wish to have credits issued open an account in the registry of the Japanese side and/or the Costa Rican side before requesting issuance of credits. 57.62. The project participants may request the Joint Committee to notify each side to issue credits to their respective accounts in the registry, only after the TPE verifies the amount of GHG emission reductions or removals. When requesting to notify each side to issue credits, the project participants submit the completed "JCM Credits Issuance Request Form" using the latest version of that form, including information on the allocation of credits among the project participants in tonnes of CO2 equivalent, the verified monitoring report and the verification report by electronic means. Part of the credits is allocated to the project participants from Japanthe developed country taking into consideration their contribution to GHG emission reductions or removals through the JCM project. Actual amount of allocation of credits is consulted and determined by the project participants from Japanthe developed country and the Republic of Costa Ricathe developing country among themselves. 63. The project participants may request the Joint Committee to notify each side to issue credits using the previous version of the "JCM Credits Issuance Request Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the request using the previous version after the grace period of six (6) months. 64. The project participants may allocate part of the credits to the respective sides. 126.96.36.199. Processing request for issuance 58.65. The secretariat notifies the receipt of the request for issuance to the project participants by electronic means. 59.66. The secretariat conducts within seven (7) calendar days a completeness check to determine whether the request for issuance, including allocation of the credits among the project participants in tonnes of CO2 equivalent, is complete. 60.67. Upon positive conclusion of the completeness check, the Joint Committee decides to notify each side of the amount of credits to be issued. 61.68. Upon decision by the Joint Committee, the secretariat notifies each side, the project participants and the TPE of the result. 188.8.131.52. Finalizing request for issuance 62.69. Upon notification by the secretariat, each side issues the amount of credits specified in the notification to respective accounts of project participants in the registry. 63.70. Each side notifies the issuance of credits to the Joint Committee through the secretariat. 64.71. The secretariat archives all the data of issuance of credits and makes them publicly available through the JCM website. 2. SPECIFIC PROCEDURES 2.1. Approval of methodologies 2.1.1. Revision of an approved methodology 65.72. Methodology proponents may request the Joint Committee to revise an approved methodology by submitting the completed "JCM Approved Methodology Revision Request Form" using the latest version of that form and the proposed revised methodology highlighting all proposed changes. 73. The methodology proponents may request the Joint Committee for the revision of an approved methodology using the previous version of the "JCM Approved Methodology Revision Request Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the request using the previous version after the grace period of six (6) months. 66.74. The submission may be accompanied by additional documents which helps explain the proposed revision. The Joint Committee may request the methodology proponents to submit additional documents including a draft PDD to which the proposed revised methodology is applied. 67.75. The secretariat notifies the receipt of the submission to the methodology proponents by electronic means. 68.76. Methodologies may also be revised under the initiative of the Joint Committee. 69.77. The secretariat conducts a completeness check of the submission in the same procedure as described in section 1.4.2. 70.78. In parallel with the completeness check, the secretariat also assesses the nature and complexity of the proposed revision and classify them as follows: (a) Substantive revision proposal: Substantive changes to the approved methodology including changes in eligibility criteria, calculation and monitoring methods and parameters; or (b) Editorial revision proposal: Correction of misstatements and editorial revisions to improve the clarity of the approved methodology. 71.79. Upon conclusion of the completeness check and the assessment of the proposed revision by the secretariat, all substantive revision proposals referred to in paragraph 78(a), including those under the initiative of the Joint Committee, are subject to public inputs procedure as described in section 1.4.3. 72.80. Consideration of the substantive revision proposals is conducted in the same procedure as described in paragraphs 18 to 23. 73.81. The secretariat makes publicly available all approved revised methodologies through the JCM website within five (5) calendar days from the date of decision by the Joint Committee. 74.82. Project participants may apply the approved revised methodology in projects seeking validation after the date on which the revised version is approved. 75.83. Upon conclusion of the completeness check and the assessment of the proposed revision by the secretariat, all editorial revision proposals referred to in paragraph 78(b), including those under the initiative of the Joint Committee, are reflected as appropriate by the secretariat after approval by the Joint Committee. The secretariat makes the revised methodology publicly available through the JCM website. 76.84. The revision of an approved methodology has no effect on projects which have started the public inputs for draft PDDs applying the previous version of the revised methodology. 2.1.2. Putting on hold of an approved methodology 77.85. In case new or better comprehension of scientific evidence indicates that emission reductions may be overestimated based on the approved methodology, or there are identified inconsistencies, errors and/or ambiguities in the approved methodology, the Joint Committee may put on hold an approved methodology at any time. In this case, the Joint Committee decides to either: (a) Put on hold the approved methodology with immediate effect. In this case, project participants do not submit any draft PDD for public inputs or any request for registration of a project applying the methodology, from the day following the date of publication of the Joint Committee's decision through the JCM website; or (b) Put on hold the approved methodology with a grace period of twenty-eight (28) calendar days. In this case, project participants do not submit any request for registration of a project applying the methodology any more than twenty-eight (28) calendar days following the date of publication of the Joint Committee's decision through the JCM website. 2.2. Pre-registration activities 2.2.1. Conditions resulting in the revision of project design document 78.86. The project participants may submit a draft PDD to request for registration applying the previous version of an approved methodology within the grace period of eight (8) months from the date of publication of revised version except when the methodology is revised following the process described in paragraph 85 above. If the project participants have submitted a draft PDD applying the previous version of an approved methodology to the TPE for validation and to the Joint Committee for public inputs but do not submit request for registration within the grace period, they revise the draft PDD applying the new version of the methodology and submit it to the TPE for validation and to the Joint Committee for public inputs, notifying the reference number which has already been issued to the proposed JCM project. 79.87. If the project participants wish to change the approved methodology applied in the draft PDD that has already been published for public inputs, they revise the draft PDD and submit the revised draft PDD to the TPE for validation and to the Joint Committee for public inputs, notifying the reference number which has already been issued to the proposed JCM project. 80. Project participants may submit the PDD to the Joint Committee to request for registration using the previous version of the "JCM Project Design Document Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the PDD using the previous version of the "JCM Project Design Document Form" after the grace period of six (6) months. 2.3. Registration of project 2.3.1. Request for registration 184.108.40.206. Processing request for registration 81.88. If the secretariat, during the completeness check, identifies issues of an editorial nature, it requests project participants by electronic means, copying the TPE, to submit the missing or revised documents and/or information. In this case, project participants submit the requested documents and/or information within seven (7) calendar days of receipt of the request. If project participants do not submit the requested documents and/or information by this deadline, the secretariat concludes that the request for registration is incomplete. The secretariat conducts completeness check within seven (7) calendar days from the date of the receipt of the requested documents and/or information. 82.89. If the request for registration does not meet the requirements of the completeness check, the secretariat communicates the underlying reasons to the project participants and the TPE, and makes them publicly available through the JCM website. In this case, the project participants may re-submit the request for registration with revised documentation as described in paragraph 49 above. 83.90. If the secretariat notifies the project participants that the request for registration is incomplete, in line with paragraph 89 above, more than forty-five (45) calendar days after the submission of the request for registration, and the request for registration was submitted more than forty-five (45) calendar days prior to the expiry of the grace period of the previous version of a methodology, then for re-submission purposes, the project participants are granted an extension of the validity of the methodology by the number of calendar days in excess of the forty-five (45) calendar days elapsed before the notification on incompleteness is made. 220.127.116.11. Rejecting request for registration 84.91. If the Joint Committee decides to reject the request for registration, the secretariat notifies each side, the project participants and the TPE of the rejection and its reasons and makes publicly available the decision with its reasons through the JCM website. 85.92. In the case of paragraph 91 above, the project participants may re-submit the request for registration with revised documentation in line with section 1.7.1 if the reasons for the rejection can be addressed by means of a validation report revised by the TPE, based on a revised PDD as appropriate. In this case, the project participants justify that the resubmission falls under such case. 2.4. Post-registration activities 2.4.1. Changes to registered JCM project 86.93. When the project has been changed from the registered PDD and/or methodology, those changes are classified into the followings: (a) Changes determined by the TPE that do not prevent the use of the applied methodology; (b) Changes identified by the project participants prior to verification or by the TPE during verification that would prevent the use of the applied methodology; or (c) Changes identified by the project participants or determined by the TPE that prevent the use of the applied methodology. 87.94. If changes are classified into paragraph 93(a), the project participants revise the PDD and submit it for the first issuance request subsequent to the revision. 88.95. If changes are classified into paragraph 93(b), the project participants proceed with the process described in sections 18.104.22.168 and 22.214.171.124 below. 89.96. If changes are classified into paragraph 93(c), the project participants withdraw the project in line with section 2.6. The project participants may re-submit a request for registration for the withdrawn project in line with section 1.6.1. 126.96.36.199. Submission of request for approval of changes 90.97. The project participants obtain approval of changes by the Joint Committee prior to the submission of the request for issuance of credits in cases described in paragraph 93(b). 91.98. To obtain approval from the Joint Committee for the changes that would prevent the use of methodology, the project participants submit a completed "JCM Post-Registration Changes Request Form" using the latest version of that form and a revised PDD to the secretariat by electronic means. 99. The project participants may request the Joint Committee to approve the changes using the previous version of the "JCM Post-Registration Changes Request Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the request using the previous version after the grace period of six (6) months. 188.8.131.52. Processing request for approval of changes 92.100. The secretariat prepares and maintains a publicly available list of all submitted requests for approval of changes through the JCM website. 93.101. Upon receipt of the request for approval of changes, the secretariat conducts within seven (7) calendar days the completeness check to determine whether the request for approval of changes is complete. 94.102. Upon positive conclusion of the completeness check of the request for approval of changes, the secretariat, within fourteen (14) calendar days, prepares and sends to the CoChairs a summary note on the request with a recommendation on the course of action, or with a notification that the case will be considered by the Joint Committee. 95.103. If the secretariat, during the preparation of the summary note, identifies issues that require clarifications from project participants, it requests the project participants to submit revised documents and/or information to clarify the issues within fourteen (14) calendar days of the notification of the request by the secretariat. In this case, the secretariat, notwithstanding the provision in paragraph 102 above, finalizes the summary note and sends it to the Co-Chairs within fourteen (14) calendar days of receipt of the requested documents and/or information from the project participants. If the project participants do not submit the requested documents and/or information by this deadline, the secretariat suspends the process for the request for approval of changes. 96.104. If the secretariat, during the preparation of the summary note, identifies issues that require inputs from a relevant expert, it seeks guidance from the expert. In this case, the secretariat, notwithstanding the provisions in paragraphs 102 and 103 above, finalizes the summary note and sends it to the Co-Chairs within fourteen (14) calendar days of receipt of the inputs from the expert. 97.105. Upon confirmation of the summary note by the Co-Chairs, the summary note is distributed to the Joint Committee, and the Joint Committee decides whether to approve the request. 98.106. Once a decision has been made by the Joint Committee, the secretariat informs the project participants of the decision and any guidance provided by the Joint Committee as applicable, and makes the decision and guidance publicly available through the JCM website. 99.107. If the request for approval of changes is approved with guidance which requests further revision of the revised PDD by the Joint Committee, the project participants revise the PDD in line with the guidance and submit to the Joint Committee the revised PDD reflecting the guidance. The secretariat makes the revised PDD publicly available through the JCM website as the registered PDD. This version of the registered PDD is applied for future requests for issuance of credits. 100.108. If the request for approval of changes is approved without guidance, the secretariat makes the revised PDD publicly available through the JCM website as the registered PDD. This version of the registered PDD is applied for future requests for issuance of credits. 101.109. If the request for approval of changes is not approved, the project participants withdraw the project in line with section 2.6 or revise the PDD and submit a revised draft PDD to the TPE for validation and to the Joint Committee for public inputs, notifying the reference number which has already been issued to the registered JCM project. 2.4.2. Changes to registered modalities of communication 184.108.40.206. General requirements 102.110. The focal point Project participants of the JCM project requests changes to the contents of the registered MoC to the secretariat as soon as possible after the changes become effective. 103. The authorized signatories or the legal representatives of the project participants may directly notify the secretariat on any issues regarding the contents of the registered MoC by electronic means. 104.111. The secretariat requests a new submission of a "JCM Modalities of Communication Statement Form"an MoC whenever the secretariat identifies inconsistencies or inaccuracies in a submittedthe registered MoC. 112. Focal point usesIn case of requesting for changes to the contents of the registered MoC, project participants submit a new MoC using the latest version of the "JCM Modalities of Communication Statement Form" to request changes to the MoC and submits it to the secretariat by electronic means. 105.113. Project participants may submitrequest for changes to the contents of the registered MoC by using the previous version of the "JCM Modalities of Communication Statement Form" by electronic means in line with paragraph (b) below. within the grace period of six (6) months from the date of publication of a new version. The secretariat does not accept the previous version after the grace period of six (6) months. 106.114. Focal point or projectProject participants who submit the "JCM Modalities of Communication Statement Form" in line with paragraph (b) below ensuresa new MoC ensure that: (a) Supporting documentation, including powers of attorney, or extracts from board meeting minutes or company association documentation, or extracts/certificates from national company registries that cannot be verified online, is dated or notarized within two (2) years from the time of submission of a request for change to established modalities of communication. This time limitation does not apply to copies of national personal identity documents; (b) To the extent possible, changes applicable to more than one JCM project or multiple changes affecting the same JCM project are consolidated in a single form. 115. The legal representative of a project participant may sign on behalf of the authorized signatories if the primary and alternate authorized signatories of the project participant concerned are no longer available. 107.116. Legal representatives signing on behalf of entitiesthe project participants provide written evidence that they are authorized to sign on behalf of the respective entities. 108.117. The secretariat may request additional clarification and/or documentation if submissions do not clearly provide evidence. 109.118. The secretariat displays the updated MoC including its annex 1 as necessary and their effective dates on the JCM website in line with paragraph 45. 220.127.116.11. ChangesVoluntary changes to focal point 110.119. TheAny of the project participants for a registered JCM project may changerequest for changes on the designation of the focal point for any reason and at any time by submitting a new MoC signed by all project participants using the latest version of the "JCM Modalities of Communication Statement Form" signed by all project participants, either through:to the secretariat by electronic means. (a) TheProject participants may request for changes on the designation of the focal point; or (b) Any by using the previous version of the project participants directly. 111.120. The legal representative of a focal point may submit the "JCM Modalities of Communication Statement Form" in line with paragraph above if the primary and alternate authorized signatories of the focal point concerned are no longer available. within the grace period of six (6) months from the date of publication of a new version. The secretariat does not accept the previous version after the grace period of six (6) months. 18.104.22.168. Changes to project participants 112.121. If the project participants of a registered JCM project have changed after the registration of the project, the focal point submitsproject participants submit a completed annex 1 of the "JCM Modalities of Communication Statement Form" for each of the following changes: (a) Addition of a project participant; (b) Changes related to entity names/legal status; (c) Withdrawal of a project participant. If a project participant has ceased operations due to bankruptcy or other reasons and is unable to sign the "JCM Modalities of Communication Statement Form", the submission is accompanied by documented evidence of the cessation; (d) Changes related only to contact details and specimen signatures. 113.122. A project participant added to a registered JCM project accepts the existing MoC unless a new MoC is submitted simultaneously. 2.5. Issuance of credits 2.5.1. Request for issuance 22.214.171.124. Processing request for issuance 114.123. If the secretariat, during the completeness check, identifies issues of an editorial nature, it requests the project participants by electronic means, copying the TPE, to submit the missing or revised documents and/or information. In this case, the project participants submit the requested documents and/or information within seven (7) calendar days of receipt of the request. If the project participants do not submit the requested documents and/or information by this deadline, the secretariat concludes that the request for issuance is incomplete. The secretariat conducts completeness check within seven (7) calendar days from the date of the receipt of the requested documents and/or information. 115.124. If the request for issuance does not meet the requirements of the completeness check, the secretariat communicates its conclusion and the underlying reasons to the project participants and the TPE, and makes them publicly available through the JCM website. In this case, the project participants may re-submit the request for issuance with revised documentation. 126.96.36.199. Rejecting request for issuance 116.125. If the Joint Committee decides to reject the request for issuance, the secretariat notifies the project participants and the TPE of the rejection and updates the information accordingly on the JCM website immediately after the decision-making. 117.126. The Joint Committee makes the reasons for the rejection publicly available through the JCM website. 118.127. In the case of paragraph 125 above, the project participants may re-submit the request for issuance with revised documentation in line with section 1.9.1 if the reasons for the rejection can be addressed by means of a verification report revised by the TPE, based on a revised monitoring report as appropriate. In this case, the project participants justify that the re-submission falls under such case. 2.6. Withdrawal 2.6.1. Submission of request for withdrawal 119.128. The project participants may voluntarily withdraw a proposed or registered JCM project at any time. In such case, the project participants submit a completed "JCM Project Withdrawal Request Form" using the latest version of that form to the Joint Committee by electronic means. 120.129. For the following cases, the project participants submit a completed "JCM Registration Request Withdrawal Form" using the latest version of that form to the Joint Committee by electronic means: (a) The project participants voluntarily wish to withdraw a request for registration; (b) The TPE has revised its validation opinion based on new insights or information and has notified it to the project participants. 121.130. For the following cases, the project participants submit a completed "JCM Issuance Request Withdrawal Form" using the latest version of that form to the Joint Committee by electronic means: (a) The project participants voluntarily wish to withdraw a request for issuance for the specified monitoring period; (b) The TPE has revised its verification report based on new insights and has notified it to the project participants. 131. In the case of paragraphs 128, 129 and 130 above, the project participants may use the previous version of the "JCM Project Withdrawal Request Form", "JCM Registration Request Withdrawal Form" or "JCM Issuance Request Withdrawal Form" within the grace period of six (6) months from the date of publication of a new version. The Joint Committee does not accept the previous version after the grace period of six (6) months. 2.6.2. Processing request for withdrawal 122.132. Upon receipt of the request for withdrawal, the secretariat confirms the documents submitted. 123.133. Upon confirmation by the secretariat: (a) For a withdrawal of a project, the project is marked as "withdrawn" on the JCM website; (b) For a withdrawal of a request for registration, the request for registration is marked as "withdrawn" on the JCM website; (c) For a withdrawal of a request for issuance, the request for issuance for the specified monitoring period is marked as "withdrawn" on the JCM website. 2.6.3. Withdrawal of a registered JCM project by the Joint Committee 124.134. The Joint Committee may withdraw a registered JCM project if negative impacts of a project on sustainable development or human rights in violation of relevant laws and regulations are identified, and an appropriate corrective action is not taken by project participants.	<urn:uuid:a3376d49-1cfb-4cfa-b47e-92a6c6d220e9>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	44,616
Jmenování pověřence pro ochranu osobních údajů My obec KOMÁROVICE se sídlem V Komárovicích č. 14, 675 26 Želetava, IČO 00377724 zastoupená starostou obce panem Bohumilem Šuckrdle, jako správce osobních údajů, tímto v souladu s čl. 37 odst.1 Nařízení Evropského parlamentu a Rady (EU) 2016/679 ze dne 27.dubna 2015(dále jen GDPR) Jmenujeme Pana Miroslava Pátka bytem Meziříčko čp. 38 67526 Želetava Našim pověřencem pro ochranu osobních údajů podle GDPR, který bude svou činnost vykonávat po celou dobu trvání a v souladu s dohodou o provedení pracovní činnosti ze dne 25.5.2018 a to osobně. V Komárovicích dne 25.5.2018 Podpis Správce Obec KOMÁROVICE PSČ 675 26 IČ: 377724 Funkci pověřence pro ochranu osobních údajů tímto přijímám. Podpis.	<urn:uuid:f0136ad3-1935-4b9b-958e-cbc76f9671eb>	HuggingFaceFW/finepdfs/tree/main/data/ces_Latn/train	finepdfs	ces_Latn	749
Política \| Joan Foguet \| Actualitzat el 16/11/2016 a les 21:59 No provoqueu ni amb el pessebre «Avui la provocació és deixar-se de buscar titulars i entrar en la feina que els hi és pròpia. Avui el que és extraordinari és ser normal. Senyors de l'Ajuntament de Barcelona: ara manen, facin la feina» I quina serà la propera? Aviat no li quedaran temes per polemitzar. De nou l'equip de govern de l'alcaldessa de Barcelona Ada Colau torna a donar munició als tertulians i opinadors. I allà que hi vaig. En aquest cas és el tradicional pessebre nadalenc que el cap i casal instal·la a la plaça de Sant Jaume. El dia 25, un mes abans de Nadal, ja tindrem pessebre a Sant Jaume. El muntatge ha començat i deixa veure elements estrambòtics. En aquest cas es tracta d'unes boles de plàstic que engloben els personatges d'aquesta representació que, a més de catòlica, és també un dels elements del costumari català. Adaptar o esprémer els clàssics és bo. Siguem moderns! Que tot ho faci Calixto Bieito o Àlex Rigola. Evolucionem, sí. Però no siguem idiotes si us plau. Sobre l'estàtua de Franco al Born, no va ser més que un reclam publicitari perquè el que hagués fet mal de debò hagués estat posar-la a la Diagonal, al cinc d'oros. Ara, a la plaça de Sant Jaume fem una versió Star Trek de sèrie B del naixement de Nostre Senyor. Avui, la provocació ja no és una falta de respecte. Perquè s'ha banalitzat. No som una societat ultracatòlica. Si el pessebre no agrada és perquè és extemporani, estrany i lleig. Després del franquisme i la seva llefiscosa grisor vam haver de suportar uns vuitanta bojos i uns noranta passats de voltes. Era obligatori ser transgressor. Ara ja fa massa temps que la modernitat s'ha tornat conservadora i mancada d'imaginació. Si la directora de comunicació de l'Ajuntament és famosa per fer-se fotos fent pipí al carrer, doncs la resta ja m'explicareu. No provoqueu ni amb el pessebre. En aquest país, ple d'aprenent d'enfant terrible, la provocació no ve dels artistes -que per defecte es creuen progressistes?sinó de la realitat quotidiana. Colau ens assegura que els seus pressupostos no-nats (ningú li dóna suport) provocaran un superàvit de 70 milions d'euros. S'augmenta la inversió en un 8% i hi ha superàvit, és clar. Quan Xavier Trias preveia superàvit de 19 milions l'esquerra plural el va atacar. Ara el tripliquen amb escreix. Això sí que és provocació. I això que ve de la PAH! Els ajuntaments són la primera baula de la protecció social i la primera barrera institucional i han de ser seriosos. Per exemple, un cas que ara a tothom afecta: la dona morta en un incendi a Reus que s'il·luminava amb espelmes perquè li havien tallat el corrent elèctric. L'Ajuntament li donava una ajuda per pagar l'aigua, però no sabia res del tall de llum. Aquest cas és d'abast nacional perquè és una provocació. Per una banda, perquè la companyia Gas Natural no va complir la llei 24/2015 (segons totes les dades), i per l'altra perquè ens recorda que hi ha persones desvalgudes que necessiten ajuda. Aquest suport l'han de donar les institucions, la política. Primer, sancionant la companyia tal com diu la llei, i després apostant per donar els serveis a la ciutadania, sigui com sigui i sense apriorisme ideològics. Amb el pessebre no es provoca més que la xerradeta de bar. Avui la provocació és deixar-se de buscar titulars i entrar en la feina que els hi és pròpia. Avui el que és extraordinari és ser normal. Senyors de l'Ajuntament de Barcelona: ara manen, facin la feina.	<urn:uuid:b35fd4b6-4aef-45a2-919c-ab5a925b2280>	HuggingFaceFW/finepdfs/tree/main/data/cat_Latn/train	finepdfs	cat_Latn	3,510
Il Genoa cerca l'erede del bomber polacco Chi sostituirà Piatek destinato al Milan? Il Genoa vorrebbe Pjaca, attaccante croato in prestito alla Fiorentina o Kean, giovane sempre di proprietà della Juve Genoa e Bologna su esubero azzurro Il trequartista Amin Younes potrebbe lasciare Napoli durante il mercato imvernale: Genoa e Bologna seguono l'ex Ajax che ha trovato poco spazio con Carletto Ancelotti Milan in cima ai pensieri di Piatek Lasciare il Genoa solo per essere protagonista: il bomber Piatek preferirebbe il Milan alle altre pretendenti secondo sportmediaset.it. Restano da stabilire le modalità della trattativa: il presidente genoano Enrico Preziosi valuta il suo attaccante intorno ai 50 milioni, allo stato attuale i rossoneri possono solo proporre un prestito oneroso con diritto di riscatto elevato da finanziare con la rinuncia a qualche nome Mercato serie A: Rigoni lascia la Dea, Kucka fa le visite mediche E' ufficiale l'addio di Emiliano Rigoni all'Atalanta: l'argentino torna allo Zenit San Pietroburgo. Il mediano ex Milan Kucka sta facendo le visite mediche con lo staff del Parma Coppa Italia: quarti a San Siro col Milan Gli azzurri di Ancelotti vincono 2-0 col Sassuolo si regalano il Milan ai quarti di finale. A fine gennaio la sfida a San Siro coi rossoneri. Ci sarà il grande ex Higuain? Milik: "Felici, ma non é stata la nostra migliore partita" Arkadiusz Milik, attaccante polacco del Napoli, dopo la vittoria contro il Sassuolo è intervenuto ai microfoni di Rai Sport: "La Coppa Italia è una grande possibilità per noi. Vogliamo arrivare fino alla fine. Questa è stata una grande vittoria. Abbiamo commesso qualche errore, ma abbiamo vinto e siamo felici. A Napoli non esistono titolari, abbiamo tanti calciatori forti. In questo mese ho giocato di più. Sono felice per il gol e l'assist, ma questa non è stata una delle mie migliori partite". "Non è facile rientrare dalla sosta e fare subito benissimo. Ma abbiamo vinto, abbiamo superato il turno e questa è la cosa più importante". Psg cambia obiettivo. Allan resta e parte Diawara? Il centrocampo azzurro è in subbuglio, secondo Ciro Venerato di Rai sport il Psg non vuole sborsare la cifra richiesta dal Napoli e quindi proverà a prendere il 31enne Fernando ex Manchester City. Potrebbe partire verso il Wolverhampton il giovane Diawara per 30 milioni. Il suo posto potrebbe essere preso da Lobotka, compagno di Hamsik in Nazionale. Ancelotti: "Partita ben interpretata. Allan? Dalla Francia non è arrivato nulla…" Carlo Ancelotti, allenatore del Napoli, al microfono di Rai Sport ha commentato la gara col Sassuolo: "La prossima partita è abbastanza complicata, avvincente, emozionante. L'abbiamo interpretata bene, di solito non si sa mai come si interpreta una gara dopo la sosta. Napoli-Milan? Ne abbiamo due in tre giorni, per me sarà un periodo particolare. Se si vuole arrivare in fondo bisogna superare questi ostacoli. La Coppa Italia è uno dei nostri obiettivi". "Offerta del PSG per Allan? Dalla Francia non è arrivato nulla. Allan è un nostro giocatore. Non abbiamo tanto da parlare col presidente, grosse operazioni non ce ne sono. Speriamo che il mercato finisca quanto prima così ci si concentra sul campo. La rosa è completa. Allan è un giocatore importantissimo e contiamo su di lui anche per il girone di ritorno. Scudetto? Per la rosa che abbiamo dobbiamo giocarcela con tutti alla pari. In Coppa Italia ed Europa League partiamo alla pari, mentre in campionato siamo nove punti indietro. Ma è chiaro che non si molla, lotteremo fino alla fine, come sempre. A Insigne manca solo il gol? Oggi ha fatto un'ottima partita, il gol è un dettaglio. Oggi l'ho fatto giocare più a sinistra che accentrato. Ha lavorato bene per la squadra, ha combinato bene coi compagni. Il gol gli mancherà quando la squadra non riuscirà a farlo. Ricorso per la squalifica di Koulibaly?Non so se gli sarà tolta la squalifica. Il problema è stato sollevato, gli organi competenti se ne stanno occupando. Speriamo ci sia maggiore chiarezza e responsabilità. Adesso sembra un dramma un'interruzione temporanea di una partita. Non lo è, accade anche con la pioggia. Quello sarebbe un segnale forte. Io parlo di interruzione temporanea e farebbe riflettere un po' di più, non confondiamola con una sospensione perché lì è un altro discorso”. Barella non è l'unica carta per Giuntoli Lo spettro dell'addio di Allan agita i sogni del ds azzurro Giuntoli, che in occasione del recente colloquio col procuratore di Hysaj ha chiesto informazioni su Jordan Veretout, mediano tuttofare della Fiorentina. Il francese resta alternativa al giovane Barella, prima scelta di mister Ancelotti Higuain muove il mercato Carlo Laudisa, giornalista de La Gazzetta dello Sport, attraverso il proprio profilo di twitter ha rivelato una importante indiscrezione che riguarda El Pipita: "Il Chelsea alza l'offerta per Higuain e il Milan si tuffa su Piatek per sostituirlo subito. Morata verso la Spagna". Il bomber del Genoa interessa anche al Napoli che ha offerto soldi ed il cartellino di Amin Younes.	<urn:uuid:4ec0303a-0e48-465a-bf99-e1edef9d7ec5>	HuggingFaceFW/finepdfs/tree/main/data/ita_Latn/train	finepdfs	ita_Latn	5,268
METNS Calendar 2019-2020 Term 1 School opens for pupils: Thursday 29 th August 2019 - normal times apply * Junior Infants go home at 11.30 for the first 2 weeks (From Thursday 12 th September, they go home at 1.10pm) School closure: Wednesday, October 23 rd – Primary Language Curriculum staff in-service Mid - term Break: Monday 28 th October – Friday 1 st November inclusive Winter Break: Monday 23 th December 2019 - Friday 3 rd January 2020 inclusive (School closes Friday 20 th Dec at 12 noon and re-opens Monday 6 th Jan) Term 2 School opens: Monday, 6 th January 2020 Mid - term break: Monday 17 th February – Friday 21 st February 2020 inclusive St Patrick's Day Break Monday 16 th and Tuesday 17 th March 2020 Spring Break: Monday 6 th April - Friday 17 th April 2020 inclusive (School closes Friday 3 rd April at 12 noon and reopens Monday 20 th April) Term 3 School opens: Monday 20 th April 2020 Public Holiday Monday 4 th May Public Holiday: Monday 1 st June School Closes: Friday 26th June 2020 (at 12 noon) Staff and planning meetings will take place on Wednesdays at 2.10pm Class information morning meetings will take place during the weeks from 16 th – 27 th September Parent / teacher meetings will take place in January 2020. Date to be confirmed	<urn:uuid:ccf6f489-cb64-4702-a1cd-67af4666542e>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	1,393
Bertrand Township Board Regular Meeting Thursday, August 13, 2015 Bertrand Township Hall 3835 Buffalo Rd., Buchanan, MI 49107 Supervisor Hicks called the meeting to order at 7:02 p.m. and Vite led the Pledge of Allegiance. Members Present: Hicks, Kuhn, LeClaire, Vite, Zelmer Special Guests: Attorney Sara Bell, reporter Craig Haupert Motion made by Hicks, seconded by Zelmer to amend the Agenda by moving item #5 in the Consent Calendar – Fire Department Adjusted Invoice to Unfinished Business as item #3. Voice vote: carried unanimously Consent Calendar (see attachments) Motion made by Hicks seconded by Zelmer to approve Consent Calendar as amended: - Township Board Meeting Minutes from July 9, 2015 - Budget Amendment – move $2,000 from 264.967 Township Hall & Grounds Capital Improvements and $2,000 from 265.967 Community Hall Capital Improvements (total of $4,000) to 266.801 Attorney Legal Fees. - Treasurer's Report - Special Meeting August 29, 2015 at 9:00 a.m. for the purpose of review and decisions regarding Board & Administrative Policies (Chapters 4-8) - Bills presented for payment: Roll call vote: Motion carried unanimously Reports (see attachments) Fire Department Chief Knisely submitted the August, 2015, Monthly Business Report. He also invited the trustees to attend their training night the fourth Monday of the month. Finally, Chief nominated high school student Jason Hackenrider to be a cadet candidate through his high school class. Sheriff's Department Sheriff Bailey presented his report with June stats. Treasurer's Report Treasurer Kuhn submitted his report for July, 2015. Sexton's Report Jean Wolf presented under New Business her recommendations for immediate consideration. See #1 under New Business for further details. Public Comments One resident made comments. Assistant Fire Chief Remmo reminded residents that due to how dry conditions are to be very careful with fire and to alert 911 for fires of any size anywhere. Unfinished Business 1. Closed Session to Discuss Attorney-Client Material Exempt from Disclosure Motion made by Hicks seconded by Zelmer to enter into closed session to discuss AttorneyClient Material Exempt from Discussion Voice vote: carried unanimously At 7:20 p.m., the Board entered a Closed Session. At 8:00 p.m., the Board ended the Closed Session. Motion made by Hicks, seconded by Zelmer to make public the Confidential Attorney-Client Communication from Attorney Bell re: Updates/Pending UIA Appeal/Notice from PAR Plan on Asbestos Claim and allow Attorney Bell to read the letter to the board and the public. Voice vote: carried unanimously {Attorney Bell read aloud the letter} 2. Report From Wightman Environmental Supervisor Hicks summarized the findings of the Wightman Environmental Asbestos Survey/Test for both the Community Hall and the Township Hall - The present condition of the ACM's in the buildings is not a present health threat. - The township should develop a basic RACM plan. - No demolition or renovation operation of either building can commence without first addressing the items in this report. - The report should be presented to any contractor doing work in either building. Motion made by Kuhn, seconded by LeClaire to allow Supervisor Hicks to pursue bids for abatement of items HM-1, HM-2, and HM-3 on page 2-13 of the (Project Summary) of the Asbestos Survey for the Township Hall. Roll call vote: carried unanimously 3. Fire Department Adjusted Invoice The Fire Chief and township board were previously given an estimate for new firehose that was for $3,635.55 plus Shipping and the board approved this amount in the July 9, 2015 meeting. Clerk Vite cut a check for $3,797.55 which included $160 in shipping. When Chief received the bill, it was for $5,112.40 because the First Due bid 50' lengths instead of the specified 100' requirement. Motion made by Hicks, seconded by Vite to allow Clerk Vite to call First Due and negotiate the remaining $1,316.85 balance on the bill due and report back to the board on August 29 the amount negotiated. Roll call vote: carried unanimously New Business 1. Cemetery tree removal Sexton Jean Wolf presented the board with proposals (attached) from two tree contractors for tree and stump removal to all three cemeteries (Howe, Bakertown, and Mt. Zion). Jean said her priority is first Howe cemetery and then the two trees in Bsakertown cemetery. Cleaning up Mt. Zion can be postponed due to the size of the estimates. Motion made by Hicks, seconded by Vite to make a budget amendment as follows: move $1,000 from 289.955, $1,000 from 289.967, and $450 from 265.930 into 276.930 Cemetery Repairs and Maintenance. Roll call vote: Motion carried unanimously Motion made by Hicks, seconded by Vite to accept Kachur Tree Service bids for Howe Cemetery ($2,100) and Bakertown Cemetery ($1,600). Discussion: Ensure Supervisor confirms we have Kachur's Certificate of Liability on file. Roll call vote: Motion carried unanimously 2. BTFD Emergency Spending Motion made by Kuhn, seconded by LeClaire to authorize the Bertrand Township Fire Chief an emergency spending limit of $2,500. Roll call vote: Motion carried unanimously Communications None Public Comments Six residents made comments, including Alice Kring, who reminded the board no official notification of leak of personal information was ever acknowledged by the board to the former board members and residents whose private information was compromised in 2014, nor was there any offer for ID Theft Protection. Board Member Comments Steve LeClaire and Don Vite commented on various issues. Miscellaneous / Announcements / Schedule The next township board meeting will be Thursday, September 10, 2015 at 7:00 p.m. Motion made by Hicks to adjourn at 9:11 p.m. Respectfully submitted, August 14, 2015 Don Vite Bertrand Township Clerk Dated	<urn:uuid:12a1230b-bb58-44a9-9cf0-e18eddb5d69d>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	5,898
Current/Cheque/Savings Account and Fixed Deposit Terms www.sc.com/gh Copyright © 2015 Standard Chartered Bank Contents Important notice You need to read this document. It sets out specific terms and conditions on which we agree to provide you with current/cheque account, fixed deposit and savings account products. You must read it in conjunction with our Client Terms, the tariff booklet, the product brochure and any other documents forming our banking agreement included in your Welcome Pack. To the extent of any inconsistency between these terms and our Client Terms, these terms prevail. These terms do not apply to any existing current/cheque account, fixed deposit account or savings account products you have with us to the extent that they are subject to separate terms and conditions. Key words The meaning of key words printed like this and other words used in our banking agreement, is explained in our Client Terms. Some additional key words which apply to the products referred to in these terms are explained at the end of these terms. How to contact us To find out information (such as current fees and interest rates or if you need us to explain features or terms) in connection with our products, you should contact us at one of our branches, by using phone banking 0302740100 or by visiting our website www.sc.com/gh. Version 01/2015 1 Choosing the account that is right for you We offer a variety of current/cheque accounts, fixed deposits and savings accounts designed to suit your personal banking needs. The particular types of current/cheque accounts, fixed deposits and savings accounts we offer are set out in the product brochure. If you need us to explain any of the features of, or the terms applying to, any current/cheque account, fixed deposit or savings account, please contact us (see under "How to contact us" at the front of these terms). 2 Savings accounts Minimum or maximum age for some savings accounts 2.1 If you are required to be a certain age to apply for a savings account, it is set out in the product brochure. Cheque facility 2.2 Some savings account types do not include a cheque facility. Interest 2.3 If you have a credit balance in a savings account you may be entitled to receive interest depending on the type of account (see the product brochure and the tariff booklet). The rate of interest may be fixed or varied as we determine. We pay interest monthly or at other regular intervals we determine. [x] Interest is accrued daily and applied monthly in Ghana Cedis; [x] we calculate interest on the basis of a 365 day year. Statement 2.4 For a savings account, we offer: [x] periodic statements. Third party withdrawals with savings withdrawal book 2.5 A third party may only make withdrawals from a savings account at the domiciled branch of the account holder if they prove their identity to our satisfaction and provide: [x] an original leaflet from the savings withdrawal book signed by the account holder [x] an original letter to us signed by an authorised person authorising them to make the withdrawals. The amount to be withdrawn by the third party must not exceed any maximum amount we set. Over the counter transactions 2.6 Despite anything else in our banking agreement, we may allow transactions to be carried out over the counter or otherwise without the savings withdrawal book being produced. ATM cards 2.7 For some savings accounts you are issued with an ATM card. 3 Fixed deposits Minimum age for fixed deposits 3.1 You must be at least 18 years old to apply for a fixed deposit. 3.2 Interest on fixed deposits Interest on a fixed deposit is paid at a rate we determine for the term of the fixed deposit. The applicable interest rate is available by contacting us at one of our branches. 3.3 Termination before maturity 3.4 You may terminate your fixed deposit investment before maturity. Interest earned on the day of termination shall be paid to you. Note that charges may apply. 3.5 Interest accrues daily and if the credit balance of the fixed deposit account is denominated in: [x] Ghana Cedis or any other currency. We calculate interest on the basis of a 365 day year Maturity of fixed deposit 3.6 If a fixed deposit: [x] is denominated in Ghana Cedi or any other currency and matures on a day which is not a banking day in Ghana then the date is extended to the next banking day; or 3.7 You must instruct us in writing (in a manner we may prescribe) as to whether you want: [x] to renew the fixed deposit upon maturity; or [x] us to pay you the principal and interest on the maturity date. If you do not instruct us, your fixed deposit will be paid into your current or savings account. 3.8 Interest ceases to be payable after the maturity date unless the fixed deposit is renewed. 4 Current/cheque accounts Current/cheque accounts are accounts with a cheque facility. Minimum age 4.1 You must be at least 18 years old to apply for a current/cheque account. Interest 4.2 Interest is not payable on a current/cheque account unless specified in the product brochure for the particular type of current/cheque account. Cheque books 4.3 When you open a current/cheque account we issue you with a cheque book. You must keep cheque books secure (including keeping them in a safe place - please refer to the security procedures set out in the Client Terms). 4.4 If you need a new cheque book it can be ordered by either filling out the application form in the cheque book or by any other process we offer. We may refuse to issue a new cheque book. We need not give you a reason for doing so. 4.5 When you receive your cheque book you should check that the account number and name are correct. Writing cheques 4.6 You or an authorised person must be careful when writing cheques to prevent fraud by forgery. For example, when writing cheques, you or an authorised person must: [x] only use cheques in the form we have issued; [x] write in non-erasable ink or ballpoint pen; [x] write the words and figure of the amount as close as possible to each other and to the left-hand margin in order to prevent space for insertions; [x] add the word 'only' after the amount stated in words; [x] never pre-sign a cheque in blank; [x] if sending cheques to any designated cheque collection point,, delete the words 'or bearer' (to make the cheque an 'order' cheque) and cross the cheque with two parallel lines; [x] not alter the cheque (including deleting the words 'or bearer') unless confirmed by their full signature; [x] not use correction fluid. We may dishonour and return any cheque that is not completed in accordance with these procedures, post-dated or out of date or otherwise not in a form acceptable to us. If the words 'or bearer' are not deleted the cheque is a 'bearer cheque' and may be deposited by anyone holding the cheque. You can protect yourself by crossing a cheque with two parallel lines as the cheque must then be paid into the payee's account rather than 'on demand'. Fees & charges 4.7 Fees and charges apply to cheques including stop fees, dishonour fees (see the tariff guide). Overdraft facility 4.8 We may allow you to use an overdraft facility on a current/cheque account 4.9 The overdraft facility may be used to draw cheques and for direct debit payment arrangements. 4.10 We set a limit for the overdraft facility and you are not allowed to exceed this limit. 4.11 We charge interest on the debit balance of the overdraft facility calculated in accordance with the tariff guide. We debit any accrued interest from the current/cheque account on a monthly basis. 4.12 We do not take into account any uncleared funds in calculating the unused portion of the overdraft facility. 4.13 Overdraft Interest accrues daily. [x] we calculate interest on the basis of a 360 day year 5 Foreign Account Deposits of foreign currency are generally made into a form of savings or current account. For more information, contact us at one of our branches or by using phone banking. Minimum age 5.1 You must be at least 18 years old to apply to operate a foreign account Terms of deposit 5.2 We accept foreign currency deposits in currencies acceptable to us in line with our regulatory environment and on the conditions available in our tariff guide. Deposit methods 5.3 We may accept and deposit (as agent for collection) foreign currency drafts or cheques for good value after clearance. We deduct from the proceeds our fees and charges (the details of which are in the tariff booklet and are available by contacting us at one of our branches or by using phone banking) and any fees and charges that may be imposed by third parties. However, we may: [x] refuse to accept for collection drafts, or cheques drawn in favour of third parties or if the payee's name is not identical to your name in our records; We return dishonoured cheques or drafts to your last notified address at your risk and cost. Withdrawal 5.4 A foreign currency deposit which is a fixed deposit may not be withdrawn before the maturity date. However, we may allow withdrawal before the maturity date subject to any conditions we may impose (including a period of notice, reduced or nil interest, fees and other charges). 5.5 If you make a withdrawal of a foreign currency deposit [x] we may (but not need to) make available to you the proceeds of your withdrawal on the same day as your withdrawal; 5.6 Proceeds of withdrawal may be available in foreign currency notes subject to availability. You must pay the applicable fees. Details of fees are available by contacting us. Interest on foreign currency deposits 5.7 Interest on a foreign currency deposit is paid at a rate we determine. The applicable interest rate is available by contacting us. Commission 5.8 We may charge commission on a deposit or withdrawal made in cash, cheques, drafts, payment orders or other monetary instruments in the currency of the account for the foreign currency deposit. Please refer to the tariff guide or elsewhere in our banking agreement for details or contact us if you require further information. Foreign exchange controls 5.9 Foreign currency deposits, and all transactions in connection with them, are subject to any applicable exchange control laws. Exchange risk 5.10 You acknowledge that: [x] you are aware of the risk of interest rate and exchange rate fluctuations and the effect that such fluctuations may have on the credit balances in your account; [x] adverse exchange rate movements could result in the credit balance (even after interest is credited) being less than the amount you deposit. 6 Average monthly balances 6.1 If a minimum balance applies to an account and the balance of the account falls below the minimum we: [x] need not accept any instruction or allow any transaction on the account which would cause the account to fall below the minimum balance; [x] need not pay interest on the account; [x] may close the account. 7 Payments into accounts We may accept or refuse payment 7.1 We may accept or refuse to accept any deposit whether in cash or by cheque or other instrument. We need not give any reason for doing so. 7.2 Any cheque or other instrument is received by us as agent for collection on your behalf. Your responsibility 7.3 You accept that any deposit through an ATM with the use of card is at your risk and is subject to us verifying and processing. You must check that your instructions have been processed accurately. If you do not notify us within 72 hours of the time the transaction is processed, our records of the transaction are taken to be correct. Foreign cheques or instruments 7.4 If we agree to accept cheques or other instruments drawn on financial institutions located outside Ghana, you acknowledge that: [x] clearance depends on the law and practice of the location of the financial institution; [x] we are not responsible for the value given by the financial instrument or any other loss incurred in connection with the cheque or instrument. Receipts 7.5 Receipt of a deposit is evidenced by our usual practice, depending on how you make the deposit. A person making a deposit should keep their copy of the receipt. 7.6 A deposit slip is only valid if endorsed by our machine print (if deposited at a self service machine) or by our stamp and signature of a bank employee or officer authorised by us (if deposited at a branch). 7.7 Any receipt we issue cannot be used as evidence of your title to a deposit. Third party cheques 7.8 If a cheque or other instrument is presented which is payable to a third party or it appears to belong or to have belonged to someone else (called a "third party cheque"), we may refuse to accept it for deposit or refuse to cash it. If we agree to accept or cash a third party cheque we may require you or an authorised person to comply with additional conditions. Cheque collection box deposits 7.9 You must not deposit cash or bearer cheques into the cheque collection boxes. If you make a deposit in this way, you do so at your own risk and we are not liable for any loss incurred as a result of your action. Clearance of payments 7.10 We do our best to process all cheques and other instruments within a reasonable period of time. However, if they are deposited after any cut off time we specify, they may not be processed until the following banking day. Clearance times may vary. We reserve the right to exercise discretion in confirming cheques before payment and without responsibility or liability to proceed with or withhold payment of such cheques. 7.11 The proceeds of cheques and other payment instruments deposited, or funds transferred electronically cannot normally be withdrawn until cleared. If we allow withdrawal of the proceeds before clearance occurs, you must repay or we may debit that amount if the cheque, payment instrument or transfer is dishonoured. Regular payments to an account 7.12 If you ask, we may establish a regular payment arrangement to an account. We may cancel or stop the regular payment arrangement if: [x] you instruct us to do so in writing; or [x] the account does not have sufficient funds to satisfy a regular payment; or [x] the payment arrangement no longer complies with the terms of the payment authority signed by you; or [x] required by law. Dishonoured cheques 7.13 We give you details of any cheque deposited into an account which is dishonoured as soon as practicable. 8 Payments out of accounts Withdrawals 8.1 Withdrawals from an account are subject to conditions (including notice requirements) we impose. 8.2 You may withdraw your deposits only at the country where the product is located. However, we may from time to time allow withdrawals of deposits from your account to be made in other countries subject to conditions we may impose, and you agree that we may withdraw any such permission at any time without notice. You agree that such withdrawals are subject to market conditions and the laws and regulations governing the location of the product, and the location of the withdrawal. Authority to debit and payment 8.3 You authorise us to debit all cheques and other instruments drawn by you to a current/cheque account. 8.4 We may determine the order of priority for payment of cheques. Third party withdrawals 8.5 We may, but need not, accept instructions allowing third parties to withdraw from an account. Stopping payment of cheques 8.6 You or an authorised person may request us in writing to stop payment of a cheque drawn on a current/cheque account before it has been paid. However, the instruction is only effective if it: [x] gives full details of the cheque; and [x] is received by any branch of the bank. Direct debits or periodical payments from accounts 8.7 If you ask, we can organise a direct debit or periodical payment arrangement from an account. You need to sign additional documents to authorise it. 8.8 We may cancel or stop any direct debit or periodical payment arrangement if: [x] you instruct us to do so in writing; or [x] the payment arrangement no longer complies with the terms of the direct debit authority signed by you. We may ask that you also notify the person to whom you have given the direct debit authority. Telegraphic transfers 8.9 You may ask us to effect telegraphic transfers for you. We need not agree to your request. 8.10 We may set a minimum amount or maximum amount for telegraphic transfers. For details of these amounts, please contact us. 8.11 If a telegraphic transfer is made in a currency other than the currency of the destination country, you may be required to pay multiple charges for the telegraphic transfer. For details of these charges, please contact us. 8.12 You consent to us disclosing any information in connection with the telegraphic transfer to the correspondent or intermediary bank. 8.13 If a telegraphic transfer cannot be completed, we are not required to refund the charges paid by you for the telegraphic transfer unless the failure to complete was solely and directly due to anything we do or do not do. 9 Dormant accounts What is a dormant account? 9.1 If no withdrawal, deposit, fund transfer or use of electronic banking services other than direct debit or periodic payment arrangements is made on a savings account for 24 consecutive months or such other period that we notify to you, we classify the account as dormant. If no withdrawal, deposit, fund transfer or use of electronic banking services other than direct debit or periodic payment arrangements is made on a current account for 12 consecutive months or such other period that we notify to you, we classify the account as dormant. If your account is classified as dormant, you may not be able to deposit into or make withdrawals from your account unless you take steps to reactivate your account in accordance with the bank's procedures. To have your account reactivated, visit your domiciled branch. We need not pay interest on a dormant account. Fees for dormant accounts 9.2 We may debit the dormant account with any fee set out in the tariff guide or as notified by us until the balance of the account is zero. We then close the dormant account, unless prohibited by law. 10 Closing accounts When we may close accounts 10.1 We may close a savings account, fixed deposit or a current/cheque account at any time. We need not give a reason for doing so. If we do so, we pay you any credit balance in the account in the manner we determine. Return of cheque books 10.2 If a current/cheque account is closed, you must ensure that any unused cheque books are returned to us. Deactivation of electronic banking access rights 10.3 Debit card, electronic banking and mobile banking services will be deactivated upon closure of accounts 11 Meaning of words You also need to refer to our Client Terms which also define key words used in these terms. If a word defined in these terms is also defined in our Client Terms, the definition in these terms applies for the purposes of current/cheque accounts, fixed deposits, foreign currency deposits and savings accounts. current/cheque account means any account of the type referred to in clause 4. fixed deposit means any time, term or fixed deposit described in clause 3. foreign currency deposit means any deposit of foreign currency described in clause 5. savings account means any account of the type described in clause 2.	<urn:uuid:cc223724-c44d-4421-a085-58ed8338cfb8>	HuggingFaceFW/finepdfs/tree/main/data/eng_Latn/train	finepdfs	eng_Latn	19,486
Algemeen De Stichting is opgericht vijf februari negentienhonderd drieënzeventig.(05-02-1973) Het bestuur van de Stichting heeft in de vergadering van 30 maart 2005 de comparanten gemachtigd daartoe het nodige te verrichten, waaronder begrepen het tekenen van de notariële akte van statutenwijziging. Het algemeen bestuur van de Stichting heeft in de vergadering gehouden op 30 maart 2005, met inachtneming van artikel 11 van de vigerende statuten besloten de statuten van de stichting algeheel te wijzigen. Van deze besluiten blijkt uit een door de voorzitter en de secretaris van het bestuur van de Stichting getekend en aan deze minuutakte vastgehecht uittreksel uit de notulen en besluit van gemelde bestuursvergaderingen. Statutenwijziging Ter uitvoering van meergemelde besluiten van het bestuur van de Stichting verklaarde(n) de comparant(en), handelende als gemeld, de statuten van de Stichting algeheel te wijzigen en opnieuw vast te stellen als volgt: Naam, zetel en duur Artikel 1 1. De Stichting draagt de naam: Stichting Dierenbelang Hoeksche Waard. Zij heeft haar zetel in de gemeente Cromstrijen (Numansdorp). 2. De Stichting is opgericht voor onbepaalde tijd. Doel Artikel 2. De Stichting heeft ten doel het exploiteren en instandhouden van een dierenopvangcentrum in de Hoeksche Waard en al datgene te doen wat wenselijk en nodig is in het belang der dieren, alsmede het op zich nemen van de verantwoordelijkheid en het uitoefenen van de taak die de burgerlijke gemeenten op het gebied van de dierenbescherming hebben, dit alles in de meest ruime zin van het woord; hieronder is begrepen de gemeentelijke taak op het gebied van de dierenbescherming welke hen is opgelegd bij de wet. Artikel 3. De Stichting zal het in artikel 2 omschreven doel financieren middels haar geldmiddelen verkregen uit: B. giften; A. donaties; C. erfrechtelijke schenkingen; E. subsidies; en D. gemeentelijke bijdragen voortvloeiend uit de wet (art.2); F. alle andere geoorloofde bronnen. Bestuur Artikel 4. 1. Het algemeen bestuur bestaat uit minimaal vijf en ten hoogste zevenentwintig personen, zijnde geen familieleden of bloedverwanten van elkaar, dit tot in c.q. tot en met de 2e graad. A. één bestuurslid per vierduizend inwoners (per hele vier duizend tallen) uit iedere gemeente uit de Hoeksche Waard, op voordracht van een evt. ter plaatse aanwezige kerngroep; voor de bepaling van het inwonertal van een gemeente wordt aangehouden het aantal inwoners per één januari van enig jaar, zoals dit jaarlijks door het Centraal Bureau voor de Statistiek wordt vastgesteld; 2. De leden van het algemeen bestuur worden voor de tijd van twee jaren benoemd als volgt: B. twee bestuursleden op voordracht van de Hoeksche Waardse gemeentebesturen; C. C. de overige bestuursleden (bijv. de DB-leden) door het algemeen bestuur zelf. 3. De benoeming van de leden van het algemeen bestuur geschiedt in een bestuursvergadering door het algemeen bestuur van de stichting. 5. Het algemeen bestuur is bevoegd tot het sluiten van overeenkomsten tot het kopen, vervreemden of bezwaren van registergoederen en tot het sluiten van overeenkomsten, waarbij de stichting zich als borg of hoofdelijk schuldenaar verbindt, zich voor een derde sterk maakt of zich tot zekerheidstelling voor een schuld van een derde verbindt, mits het besluit daartoe wordt genomen met twee/derde van het aantal aanwezige leden in een vergadering, waarin tenminste vier/vijfde van het aantal in functie zijnde bestuursleden aanwezig is. Indien niet voldoende leden aanwezig zijn om een besluit als in dit artikel bedoeld te nemen, wordt het nemen van een besluit uitgesteld tot een volgende vergadering waarin wel de vereiste meerderheid aanwezig is. 4. Het algemeen bestuur is het hoogste orgaan van de stichting. 6. Indien één of meer van de hiervoor bedoelde instanties niet binnen twee maanden nadat om een voordracht ter voorziening in de vacature is verzocht, een voordracht heeft/hebben opgemaakt, is het bestuur bevoegd zelf in de vacature te voorzien. A. door zijn overlijden; 7. Behalve door vrijwillig of volgens rooster aftreden, houdt een bestuurslid van rechtswege op bestuurslid te zijn: B. op eigen verzoek van het bestuurslid; D. indien een bestuurder door een eenstemmig besluit van alle andere bestuurders door het algemeen bestuur wordt ontslagen of geschorst. Een schorsing die niet binnen zes maanden gevolgd wordt door een ontslag, eindigt door verloop van die termijn. C. indien hij bij in kracht van gewijsde gegane rechterlijke uitspraak onder curatele is geplaatst, of afhankelijk van de bestuursfunctie, in staat van faillissement is verklaard en/of indien hij surséance van betaling heeft aangevraagd. 8. Het algemeen bestuur benoemt uit zijn midden een voorzitter, een secretaris en een penningmeester. Deze treden als zodanig eveneens op in het dagelijks bestuur Dagelijks Bestuur Artikel 5 1. Het dagelijks bestuur heeft tot taak de dagelijkse leiding en het uitwerken van het beleid van de stichting en het onder haar hoede zijnde dierenopvangcentrum. Voorts draagt het dagelijks bestuur er zorg voor dat de jaarrekening, begroting, werkplannen en het jaarverslag steeds tijdig ter goedkeuring aan het algemeen bestuur worden voorgelegd. 2. Het dagelijks bestuur bestaat uit ten minste drie en ten hoogste zeven leden, zijnde ook geen familieleden of bloedverwanten (tot in de 2e graad) van elkaar. De leden van het dagelijks bestuur worden met inachtneming van het in artikel 4 lid 8 bepaalde door het algemeen bestuur uit zijn midden benoemd, met dien verstande dat zo mogelijk tot het dagelijks bestuur ook moet behoren een gedelegeerde namens de bijdragende/subsidiërende gemeenten uit de Hoeksche Waard. Bestuursvergaderingen Artikel 6 1. Het algemeen bestuur en het dagelijks bestuur vergaderen ieder tenminste drie keer per jaar. De vergaderingen worden minstens acht dagen van tevoren bijeengeroepen door de secretaris onder gelijktijdige opgave van de zaken die aan de orde zullen komen. De vergaderingen van het algemeen bestuur zijn openbaar. 2. Rechtsgeldige besluiten kunnen worden genomen in een vergadering waarin tenminste de helft van het aantal leden ter vergadering aanwezig is. 3. Besluiten worden genomen bij volstrekte gewone meerderheid van de uitgebrachte stemmen, tenzij deze statuten een grotere meerderheid voorschrijven. Stemming over zaken geschiedt mondeling; stemming over personen geschiedt schriftelijk, tenzij alle aanwezigen akkoord gaan met mondelinge stemming. 4. Indien in een vergadering, als bedoeld in het tweede lid, niet voldoende bestuursleden aanwezig zijn, wordt het voorstel opnieuw behandeld in een binnen een maand daarna te houden vergadering, welke vergadering, ongeacht het aantal aanwezige bestuursleden, rechtsgeldig besluiten kan nemen. Indien bepaalde zaken echter voor bepaalde tijd behandeld dienen te worden kan het bestuur tijd winnen door, duidelijk vooraf in geschrift aan een ieder bestuurslid aangekondigd, op dezelfde plaats, datum en tijd een tweede vergadering uit te schrijven welke na sluiting van de eerste vergadering als nieuwe vergadering met rechtsgeldige besluitvorming, ongeacht het aantal aanwezige bestuursleden, gezien mag worden. Vertegenwoordiging Artikel 7. 1. De Stichting wordt in en buiten rechte vertegenwoordigd door de voorzitter en de secretaris tezamen dan wel hun plaatsvervangers of speciaal door de algemeen bestuursvergadering daartoe aangewezene(n). 2. Uitgaande brieven worden door de secretaris getekend, voor zover de bevoegdheid daartoe door het algemeen bestuur niet tevens is gegeven aan enig lid van het personeel van de Stichting of daartoe gedelegeerde bestuursleden. Personeel Artikel 8. Het dagelijks bestuur benoemt en ontslaat het personeel en stelt de arbeidsvoorwaarden vast. Boekjaar, balans en jaarrekening Artikel 9. 1. Het boekjaar van de stichting valt samen met het kalenderjaar. 2. Jaarlijks vóór één april wordt de balans per de laatste dag van het afgelopen boekjaar en de jaarrekening over dat boekjaar door het algemeen bestuur vastgesteld. Reglementen Artikel 10. Het algemeen bestuur stelt ter uitvoering en nadere uitwerking van deze statuten een huishoudelijk reglement vast. De reglementen mogen geen bepalingen bevatten die in strijd zijn met de statuten. Tevens draagt het bestuur zorg voor deelneming aan keurmerken en erkenningsregelingen voor stichtingen, charitatieve instellingen, dierenasiels e.d. zoals bijv. het CBF keurmerk, de DB erkenningsregeling asielen enz. Statutenwijziging en ontbinding Artikel 11. De statuten kunnen worden gewijzigd en de stichting kan worden ontbonden op grond van een besluit van het algemeen bestuur in een speciaal daartoe bijeengeroepen vergadering, welk besluit moet zijn genomen met een meerderheid van twee/derde der stemmen van alle bestuursleden in een vergadering waarin tenminste de helft van het aantal leden ter vergadering aanwezig is. Artikel 12. De liquidatie geschiedt door het algemeen bestuur. Aan een eventueel batig saldo zal het algemeen bestuur een bestemming geven zoveel mogelijk overeenkomend met het doel van de stichting. Artikel 13. In alle gevallen waarin deze statuten niet voorzien, beslist het dagelijks bestuur, in overleg met het algemeen bestuur. Vastgesteld bij oprichting 05-02-1973, 1e wijziging 01-061979, 2e wijziging 19-03-1987, 3e wijziging 30-03-2005.	<urn:uuid:8fd9ab6c-f62a-41b8-bd33-bcb83a1350bd>	HuggingFaceFW/finepdfs/tree/main/data/nld_Latn/train	finepdfs	nld_Latn	9,397
PROCESSO SELETIVO PÚBLICO DO MUNICÍPIO DE ILICÍNEA/MG EDITAL Nº 02/2024 PROCESSO SELETIVO PÚBLICO PARA CONTRATAÇÃO DE AGENTE DE SAÚDE (PSF) AGENTE COMUNITÁRIO DE SAÚDE E AGENTE EPIDEMIOLÓGICO – AGENTE DE COMBATE ÀS ENDEMIAS PARA O QUADRO DA SECRETARIA DE SAÚDE DO MUNICÍPIO DE ILICÍNEA/MG - EDITAL Nº 02/2024 EXTRATO DE PUBLICAÇÃO DO EDITAL Nº 02/2024 O Exmo. Sr.NirleiCristiani, DD. Prefeito do Município de Ilicínea/MG, torna público a realização do Processo SeletivoPúblicode Prova Objetiva, de caráter eliminatório e classificatório, destinado a selecionar candidatos para o provimento de cargos/funções e cadastro de reserva para o quadro de pessoal do Município de Ilicínea/MG, observados os termos das leis e demais normas contidas no Edital nº 02/2024. As inscrições para o Processo Seletivo Simplificado serão realizadas pela internet, no endereço eletrônico do IBGP (novo.ibgpconcursos.com.br), no período entre 09h do dia 02 de setembro de 2024 e às 16h do dia 01 de outubro de 2024, observado o horário de Brasília/DF e critérios do Edital. O Edital nº 02/2024 será publicado, em sua íntegra no endereço eletrônico:novo.ibgpconcursos.com.br. Ilicínea, 03 de julho de 2024. NIRLEI CRISTIANI PREFEITO MUNICIPAL DE ILICÍNEA/MG NIRLEI Assinado de forma digital por NIRLEI CRISTIANI:45823642687 5823642687 CRISTIANI:4 15:50:03 -03'00' Dados: 2024.07.02	<urn:uuid:d6a228b8-c1eb-464d-90a6-98eb4a8546dc>	HuggingFaceFW/finepdfs/tree/main/data/por_Latn/train	finepdfs	por_Latn	1,370
OPĆINA KONAVLE Javni poziv za financiranje projekata i programa u poljoprivredi i ruralnom razvoju Općine Konavle za 2021. godinu UPUTE ZA PRIJAVITELJE Datum raspisivanja Poziva: 25. ožujka 2021. Rok za dostavu prijava: 10. svibnja 2021. Postupak prijave: preporučenom poštom ili neposredno u pisarnicu Općine Konavle (u zatvorenoj omotnici) SADRŽAJ 1. SVRHA JAVNOG POZIVA 1.1. USMJERENJE I POTENCIJAL MEĐUSEKTORSKE SURADNJE Općina Konavle jedinica je lokalne samouprave koja zadovoljenje potreba svog stanovništva rješava većinom vlastitim resursima, međutim dio potreba lokalnog stanovništva nastoji zadovoljiti upravo u suradnji s fizičkim i pravnim osobama koje se nalaze na području Općine Konavle, a koje su: upisane u Upisnik obiteljskih poljoprivrednih gospodarstava ili Upisnik poljoprivrednika, s prebivalištem odnosno sjedištem kao i poljoprivrednom proizvodnjom na području Općine Konavle, bez nepodmirenih obveza prema Općini Konavle, kao i znanstveno obrazovne institucije, udrugama, zadrugama i klasterima, dajući im na raspolaganje dio javnih prihoda Općine Konavle za provođenje aktivnosti koje će pomoći razvoju Općine Konavle i povećanju kvalitete življenja svih njezinih građana. Suradnja s gore navedenim subjektima u provedbi javnih politika najčešće se očituje kroz različite oblike financijske podrške koje Općina Konavle pruža programima i projektima od interesa za opće dobro. Ta vrsta međusektorske suradnje ima veliki potencijal za generiranje brojnih pozitivnih promjena za društveni i gospodarski razvoj. 1.2. CILJ JAVNOG POZIVA Cilj ovog Poziva je razvoj poljoprivrede i prerade poljoprivrednih proizvoda na području Općine Konavle, s posebnim naglaskom na proizvode koji nisu razvijeni, a imaju proizvodni i tržišni potencijal. Javnim pozivom se dodjeljuju bespovratna sredstva u 2021. godini, kao dio Programa mjera u poljoprivredi i ruralnom razvoju općine Konavle za razdbolje 2021.-2025. Program mjera u poljoprivredi i ruralnom razvoju Općine Konavle je donesen na stručnom temelju studije „Razvoj poljoprivrede i poljoprivrednih proizvoda Općine Konavle" te konkretnih preporuka koje su iz nje proizišle. Program je planiran i na Općinskom vijeću Općine Konavle izglasan za petogodišnje razdoblje 2021.-2025., te je kao takav dobio i potrebnu suglasnost Ministarstva poljoprivrede RH. 1.3. PLANIRANI IZNOSI I ROK PROVEDBE JAVNOG POZIVA Za financiranje projekata/programa u okviru ovog Javnog poziva Općina Konavle će izdvojiti financijsku alokaciju u skladu s procijenjenim mogućnostima. Isti prijavitelj može podnijeti najviše jednu prijavu za financiranje projekta/programa. Prijava se mora odnositi na točno određenu mjeru. Program se prijavljuje s rokom provedbe i dostavljanje svih potrebnih izvješća najkasnije do 31. prosinca 2021. godine. U sklopu planirane vrijednosti Poziva Općina Konavle namjerava sklopiti ugovor sa najmanje 3, a najviše 100 prijavitelja. 2. UVJETI PRIJAVE 2.1. UVJETI ZA PRIJAVITELJE 2.1.1. Prihvatljivi prijavitelji Pravo podnošenja prijave za provedbu projekta/programa imaju: MJERE 1 - 6: Sve pravne i fizičke osobe koje ispunjavaju sljedeće uvjete: - upisane su u Upisnik obiteljskih poljoprivrednih gospodarstava ili Upisnik poljoprivrednika, - imaju prebivalište odnosno sjedište, kao i poljoprivrednu proizvodnju na području Općine Konavle, - nemaju nepodmirenih obveza prema Općini Konavle niti dugovanja po osnovi javnih davanja, poreznih obveza te drugih davanja prema državnom proračunu, - protiv prijavitelja odnosno osobe ovlaštene za zastupanje pravne osobe ne vodi se kazneni postupak i nije pravomoćno osuđena za kazneno djelo, te - nisu korisnici Mjere 21. Programa ruralnog razvoja RH „Izvanredna privremena potpora poljoprivrednicima i MSP-ovima koji su posebno pogođeni krizom uzrokovanom bolešću COVID-19" –„POLJOPRIVREDNICI". MJERA 7: Znanstvene i obrazovne institucije, udruge, zadruge i klasteri koji ispunjavaju sljedeće uvjete: - imaju sjedište na području Općine Konavle, - upisani su u odgovarajući Upisnik/Registar Republike Hrvatske, - udruge su upisane u Registar neprofitnih organizacija pri Ministarstvu financija, - uredno ispunjavaju obveze iz ranije sklopljenih ugovora o financiranju iz javnih izvora (ako je prijavitelj udruga), - transparentno vode financijsko poslovanje u skladu sa zakonskim propisima, - protiv osobe ovlaštene za zastupanje ne vodi se kazneni postupak i nije pravomoćno osuđena za kaznena djela, - nemaju nepodmirenih obveza prema Općini Konavle niti dugovanja po osnovi javnih davanja, poreznih obveza te drugih davanja prema državnom proračunu. 2.1.2. Posebni uvjeti za prijavitelje za Mjeru 7 PARTNERSTVO Za provođenje projekta/programa pod MJERA 7 nije obvezno partnerstvo, međutim ono se preporučuje iz razloga što je namjera Općine Konavle međusobno povezivati organizacije čiji je primarni interes ruralni razvoj te ih poticati na međusobnu suradnju i osmišljavanje zajedničkih aktivnosti/projekata. Prijavitelj može djelovati u partnerstvu s neograničenim brojem partnerskih organizacija. Partneri moraju zadovoljiti sve uvjete prihvatljivosti koji vrijede i za prijavitelja. Prijavitelj i partner trebaju priložiti popunjenu, potpisom odgovorne osobe te pečatom ovjerenu Izjavu o partnerstvu. Izjavu popunjava i potpisuje svaki od partnera pojedinačno i mora biti priložena u izvorniku. Prilikom prijave potrebno je voditi računa o tome da je partnerstvo utemeljeno na međusobnim odnosima, na dogovoru ili eventualnom ugovoru o međusobnim pravima i obvezama i da svaki loš odabir partnera u projektu može dovesti u pitanje realizaciju aktivnosti i ostvarenje zacrtanih ciljeva. Općina Konavle potpisuje Ugovor isključivo s prijaviteljem programa/projekta kojeg u konačnici smatra odgovornim za kvalitetnu provedbu projekta/programa te namjensko trošenje sredstava i redovito izvještavanje. 2.1.3. Neprihvatljivi prijavitelji Pravo prijave na javni poziv nemaju: - prijavitelji koji nisu upisani u odgovarajući Upisnik/Registar; - prijavitelji koji nemaju prebivalište odnosno sjedište na području Općine Konavle odnosno koji nemaju poljoprivrednu proizvodnju na području Općine Konavle, - prijavitelji koji imaju dugovanja prema Općini Konavle ili dugovanja po osnovi javnih davanja, poreznih obveza te drugih davanja prema državnom proračunu, - prijavitelji odnosno osobe ovlaštene za zastupanje protiv kojih se vodi kazneni postupak i koja je pravomoćno osuđena za kazneno djelo, - prijavitelji koji su korisnici Mjere 21. Programa ruralnog razvoja RH „Izvanredna privremena potpora poljoprivrednicima i MSP-ovima koji su posebno pogođeni krizom uzrokovanom bolešću COVID-19" –„POLJOPRIVREDNICI", - prijavitelji koji su u stečaju ili postupku likvidacije, - prijavitelji čiji je jedan od osnivača politička stranka. 2.2. UVJETI PRIJEDLOGA PROJEKTA/PROGRAMA 2.2.1. Prihvatljive aktivnosti (mjere) Prihvatljive aktivnosti koje će se financirati putem ovog Poziva su: Mjera 1. Potpora za uređenje i poboljšanje kvalitete poljoprivrednog zemljišta Ova mjera je namijenjena za aktivnosti okrupnjavanja poljoprivrednih površina, uvođenja sustava za navodnjavanja poljoprivrednih površina te kupnju, građenje i opremanje staklenika i plastenika. Podmjera 1.1. Okrupnjivanje poljoprivrednih površina U okviru ove podmjere moguće je financirati aktivnosti sređivanja imovinsko-pravnih odnosa za poljoprivredno zemljište koje će se koristiti isključivo za primarnu poljoprivrednu proizvodnju i dopunske djelatnosti na poljoprivrednom gospodarstvu. Podmjera 1.2. Uvođenje sustava za navodnjavanje poljoprivrednih površina U okviru ove podmjere moguće je financirati izgradnju jednostavnih akumulacija i postavljanje sustava za navodnjavanje. Minimalne površine koje je moguće navodnjavati su 0,1 ha ili 0,05 ha zatvorenog prostora (plastenik/tunel). Podmjera 1.3. Kupnja, građenje i opremanje plastenika i staklenika U okviru ove podmjere moguće je financirati troškove kupnje i montaže konstrukcije te opreme za plastenike i staklenike. Sve aktivnosti u okviru ove mjere (mjera 1) sufinancirat će se do najviše 50% ukupnih troškova, ali ne više od 30.000,00 kn po korisniku. Mjera 2. Potpora razvoju konkurentne poljoprivredne proizvodnje U okviru ove mjere financirat će se kupnja višegodišnjeg bilja i certificiranog sadnog materijala te nabava mehanizacije, strojeva i opreme (uključuje zaštitna sredstva i umjetno gnojivo) za obavljanje poljoprivredne djelatnosti. Najviše će se sufinancirati 50% ukupnih troškova, ali ne više od 30.000,00 kn po korisniku. Mjera 3. Potpora za očuvanje i proširenje stočnog fonda U okviru ove mjere financirat će se kupnja stoke radi povećanja stočnog fonda, i to sljedećih kategorija stoke: ovaca, koza, magaraca, goveda, peradi i pčela. Mjera 4. Potpora za izgradnju, uređenje i opremanje objekata za preradu i prodaju vlastitih poljoprivredno-prehrambenih proizvoda U okviru ove mjere finacirat će se izgradnja, uređenje i opremanje objekata za preradu i prodaju vlastitih poljoprivredno-prehrambenih proizvoda. Aktivnosti u okviru ove mjere sufinancirat će se najviše 50% ukupnih troškova, ali ne više od 30.000,00 kn po korisniku. Mjera 5. Potpora za marketinške aktivnosti U okviru ove mjere poticat će se dizajn logotipa, etiketa i ambalaže, dizajn i tisak promidžbenog materijala, izrada nove web stranice, promotivne kampanje, sudjelovanje proizvođača poljoprivredno-prehrambenih proizvoda na sajmovima, organizacija sajmova i manifestacija na području Općine Konavle i ostale promotivno-marketinške aktivnosti. Aktivnosti u okviru ove mjere sufinancirat će se najviše 50% ukupnih troškova, ali ne više od 20.000,00 kn po korisniku. Mjera 6. Potpora za prijavu dokumentacije za nacionalne i međunarodne fondove U okviru ove mjere financiraju se izrada tehničke dokumentacije, financijske dokumentacije i prijavne dokumentacije za nacionalne i međunarodne fondove. Aktivnosti u okviru ove mjere sufinancirat će se najviše 50% ukupnih troškova, ali ne više od 20.000,00 kn po korisniku. Mjera 7. Potpore u ruralnom razvoju do maksimalnog iznosa od 50.000,00 kuna po korisniku. U okviru ove mjere financirat će se programi koji se odnosi na razvoj poljoprivrede i ruralnog turizma, a uključuje edukacije, organiziranje manifestacija u ruralnom razvoju i ostalo. Prijavitelj istodobno može podnijeti najviše jednu prijavu za financiranje projekta/programa. Prijava se mora odnositi na točno određenu mjeru. 2.2.2. Neprihvatljive aktivnosti U okviru projekta/programa za financiranje nisu prihvatljive aktivnosti od kojih isključivu korist imaju voditelji projekta/programa, manji broj članova organizacije ili s njima povezani subjekti te aktivnosti koje nisu u skladu sa svrhom i ciljevima Javnog poziva. 2.3. FINANCIJSKI UVJETI 2.3.1. Prihvatljivi troškovi Prihvatljivim troškovima podrazumijevaju se troškovi koji su izravno povezani uz provedbu pojedinih aktivnosti predloženog programa ili projekta. Sredstvima ovog Javnog poziva mogu se financirati odnosno sufinancirati samo stvarni i prihvatljivi troškovi, nastali za vrijeme razdoblja provedbe programa ili projekta u skladu s Ugovorom, osim troškova koji se odnose na završne izvještaje, troškove revizija, a koji su plaćeni do datuma odobravanja završnog izvještaja te su dokazivi putem računa i drugih računovodstvenih dokumenata. Prihvatljivi troškovi nužni su za provođenje projekta/programa koji je predmet dodjele financijskih sredstava. Svi troškovi moraju biti navedeni u ukupnom predviđenom proračunu projekta/programa. Predmetni troškovi podliježu provjeri i računovodstveno su evidentirani kod korisnika financiranja prema važećim propisima o financijskom poslovanju i računovodstvu neprofitnih organizacija. Prilikom procjene troškova za provedbu aktivnosti treba voditi računa o umjerenosti, opravdanosti i usuglašenosti sa zahtjevima racionalnog financijskog upravljanja sukladno načelima ekonomičnosti i učinkovitosti. Prilikom ocjene projekta/programa može se ocjenjivati potreba naznačenih troškova u odnosu na predviđene aktivnosti, kao i realnost visine navedenih troškova. PRIHVATLJIVI IZRAVNI TROŠKOVI Pod izravnim troškovima podrazumijevaju se troškovi koji su neposredno povezani uz provedbu pojedinih aktivnosti prijavljenog projekta/programa. U okviru projekta/programa financirat će se aktivnosti koje su izravno povezane s ostvarenjem cilja definiranog prijavljenim programom odnosno projektom i doprinose pozitivnim promjenama, kojima se potiče razvoj i zadovoljavaju javne potrebe građana Općine Konavle. Ovisno o vrsti programa i projekta koji se provodi, sljedeći troškovi smatraju se prihvatljivima i mogu biti financirani iz Proračuna Općine Konavle: - troškovi zaposlenika angažiranih na programu ili projektu koji odgovaraju stvarnim izdacima za plaće te porezima i doprinosima iz plaće i drugim troškovima (npr. primicima) vezanim uz plaću (samo za Mjeru 7); - putni troškovi i troškovi dnevnica za zaposlenike i druge osobe koje sudjeluju u projektu ili programu ako putni trošak nastane zbog sudjelovanja u projektnim aktivnostima, pod uvjetom da su u skladu s pravilima o visini iznosa za takve naknade za korisnike koji se financiraju iz sredstava državnog proračuna (samo za Mjeru 7); - troškovi kupnje ili iznajmljivanja opreme i materijala (novih ili rabljenih) namijenjenih i potrebnih za provedbu programa ili projekta, te troškovi usluga, a sve pod uvjetom da su u skladu s tržišnim cijenama (za Mjeru 7); - troškovi kupnje (za Mjere 1-6) ili iznajmljivanja (za Mjeru 5) opreme i materijala (novih ili rabljenih) namijenjenih i potrebnih za provedbu programa ili projekta, te troškovi usluga (sve mjere), a sve pod uvjetom da su u skladu s tržišnim cijenama; - troškovi potrošne robe (za Mjeru 5); - troškovi podugovaranja (za Mjeru 5). Pored navedenih troškova, prihvatljivima za financiranje mogu biti i drugi izdaci koji su nužni za provedbu projekta/programa te su u skladu s ciljem pojedine mjere odnosno svrhom Poziva u cjelini. Procjena svih troškova podložna je ocjeni i revidiranju u postupku provjere i ocjene zaprimljenih prijedloga. PRIHVATLJIVI NEIZRAVNI TROŠKOVI (samo za Mjeru 7) U prihvatljive neizravne troškove ubrajaju se troškovi koji nastaju u okviru projekta, ali nisu u izravnoj vezi s ostvarenjem jednog ili više ciljeva projekta, odnosno nisu izravno povezani ili se ne mogu izravno povezati s pojedinačnom aktivnošću projekta, kao što su: energija, voda, uredski materijal, sitan inventar, telefon, poštanske usluge, troškovi zakupa poslovnog prostora i drugi indirektni troškovi. Za neizravne troškove korisniku se dodijeljuju sredstva u maksimalnom iznosu do 20% ukupnog odobrenog iznosa financiranja iz Proračuna Općine Konavle. Svako smanjenje iznosa (stvarno nastalih) izravnih troškova, proporcionalno utječe i na iznos neizravnih troškova izračunatih primjenom fiksne stope. Prihvatljivi neizravni troškovi odnose se isključivo na Mjeru 7. 2.3.2. Neprihvatljivi troškovi Neprihvatljivim troškovima, odnosno troškovima koji se ne mogu financirati sredstvima Proračuna, smatraju se: - dugovi i stavke za pokrivanje gubitaka ili dugova; - dospjele kamate; - stavke koje se već financiraju iz javnih izvora; - kupovina zemljišta ili građevina, osim kada je to nužno za provedbu projekta/programa; - gubitci na tečajnim razlikama; - zajmovi trećim stranama; - troškovi reprezentacije, hrane i alkoholnih pića, osim kad je to nužno za provedbu projekta/programa; - troškovi smještaja, osim kad je to nužno za provedbu projekta/programa; - plaćanje neoporezivih bonusa zaposlenicima; - troškovi prigodnih nagrada radniku; - jubilarne nagrade i naknade za odvojeni život; - jednokratne naknade i potpore koje čine materijalno pravo radnika, a koje se ostvaruju temeljem nastanka okolnosti za koje se dodijeljuju i ne isplaćuju se svim zaposlenicima korisnika (u slučaju smrti člana uže obitelji, za novorođeno dijete, zbog bolovanja zaposlenika duljeg od 90 dana, dar za djecu i slično); - otpremnine, doprinosi za dobrovoljna zdravstvena ili mirovinska osiguranja koja nisu obvezna prema nacionalnom zakonodavstvu; - porez na dodanu vrijednost (PDV) (osim u slučajevima kada Korisnik nema mogućnost povrata PDV-a u okviru nacionalnog zakonodavstva o PDV-u); - drugi troškovi koji nisu u neposrednoj povezanosti sa sadržajem i ciljevima projekta/programa 3. POSTUPAK PODNOŠENJA PRIJAVE 3.1. Prijavni obrazac i potrebna dokumentacija Da bi prijavljeni projekt/program mogao biti uvršten u Program mjera u poljoprivredi i ruralnom razvoju Općine Konavle za 2021. godinu, predlagatelj mora podnijeti prijavu na posebnim obrascima koji se mogu preuzeti na mrežnim stranicama Općine Konavle (www.opcinakonavle.hr) te su objavljeni uz Javni poziv. Popis popratne dokumentacije koju je potrebno dostaviti kao prilog prijavnom obrascu ovisi o mjeri za koju se prijavitelj prijavljuje. Popis popratne dokumentacije za Mjere 1-6 (uz PRIJAVNI OBRAZAC-A): - Popunjen i potpisan (pečatiran ako je primjenjivo) Obrazac 1. Izjava prijavitelja - Preslika rješenja o upisu u Upisnik obiteljskih poljoprivrednih gospodarstava ili Upisnik poljoprivrednika - Preslika osobne iskaznice prijavitelja (korisnika) odnosno osobe ovlaštene za zastupanje pravne osobe - Predračun(i) ili ponuda/e ili ugovor ili ovjereni proračun za realizaciju projekta - Potvrda Porezne uprave o tome je li korisnik u sustavu PDV-a (samo za prijavitelje koji su u sustavu PDV-a) Popis obrazaca i popratne dokumentacije za Mjeru 7 (uz PRIJAVNI OBRAZAC-B): - Popunjen, potpisan i pečatiran Obrazac 2. Proračun programa - Popunjen, potpisan i pečatiran Obrazac 3. Izjava o točnosti podataka - Popunjen, potpisan i pečatiran Obrazac 4. Izjava o nepostojanju dvostrukog financiranja - Popunjen, potpisan i pečatiran Obrazac 5. Izjava o partnerstvu (ako je primjenjivo) - Potvrda Porezne uprave o tome je li korisnik u sustavu PDV-a (samo za prijavitelje koji su u sustavu PDV-a) Dodatna obvezna dokumentacija: - Izvadak (ne stariji od tri mjeseca od objave javnog poziva) ili preslika Rješenja iz odgovarajućeg Registra Republike Hrvatske; - Uvjerenje nadležnog suda, ne starije od šest (6) mjeseci od dana objave javnog poziva, da se protiv osobe ovlaštene za zastupanje pravne osobe (koja je potpisala obrasce za prijavu programa i koja je ovlaštena potpisati ugovor o financiranju) ne vodi kazneni postupak; - Potvrdu Porezne uprave o nepostojanju dugovanja s osnove plaćanja doprinosa za mirovinsko i zdravstveno osiguranje i plaćanje poreza te drugih davanja prema državnom proračunu ne stariju od 30 dana; Napomena: Potvrdu suda o nekažnjavanju izdaje Općinski sud koji je nadležan za područje na kojem osoba ovlaštena za zastupanje ima prebivalište. Potvrdu o nepostojanju duga prema Općini Konavle nije nužno dostavljati jer će stanje duga po službenoj dužnosti utvrditi Upravni odjel Općine Konavle. Popis obrazaca i popratne dokumentacije nalazi se i na dnu samih prijavnih obrazaca. Potrebno je ispuniti sve tražene podatke u prijavnom obrascu te popratnim obrascima, potpisati ih (i pečatirati ako je primjenjivo) te dostaviti poštom preporučeno ili neposredno u pisarnicu Općine Konavle. U slučaju da se određene stavke odnosno aktivnost ne planira provoditi (kao npr. uključivanje volontera i sl.), uz istu je potrebno upisati N/P (nije primjenjivo). Prostor za odgovore u obrascima za Mjeru 7. je ograničen na maksimalno 10 tisuća znakova. Prijavni obrasci u kojima nedostaju podaci vezani uz sadržaj ili koji nemaju sve potrebne priloge neće biti uzeti u razmatranje, te će se prijava smatrati nevažećom. Obrasce je preporučljivo ispuniti na računalu. 3.2. Način podnošenja prijave projekta/programa Za prijavu na Poziv prijavitelji moraju u cijelosti ispuniti propisane prijavne obrasce i dostaviti svu potrebnu dokumentaciju navedenu u Uputama. Obvezne prijavne obrasce i propisanu dokumentaciju potrebno je dostaviti u papirnatom obliku, i to u 1 (jednom) primjerku. Prijava u papirnatom obliku sadržava obvezne obrasce vlastoručno potpisane od strane osobe ovlaštene za zastupanje (i ako je primjenjivo ovjerene službenim pečatom prijavitelja). Navedenu tiskanu natječajnu dokumentaciju potrebno je dostaviti u zatvorenoj omotnici, preporučeno poštom na adresu ili neposredno u pisarnicu Općine Konavle, s adresom: OPĆINA KONAVLE UPRAVNI ODJEL ZA RURALNI RAZVOJ, GOSPODARSTVO I EU FONDOVE TRUMBIĆEV PUT 7 20210 CAVTAT s napomenom: 12 „Javni poziv za financiranje projekata i programa u poljoprivredi i ruralnom razvoju Općine Konavle za 2021. godinu – NE OTVARAJ" Na vanjskome dijelu omotnice potrebno je istaknuti puni naziv i adresu prijavitelja. Prijave koje nisu ispunjene i dostavljene na propisani način ili ne sadrže svu dokumentaciju koja je propisana Pozivom, neće biti uzete u daljnje razmatranje. 3.3. Datum objave poziva i rok za podnošenje prijave Poziv je otvoren danom objave na internetskim stranicama Općine Konavle od 25. ožujka 2020. godine (www.opcinakonavle.hr ). Rok za prijavu na Poziv je 10. svibnja 2021. godine. Sve prijave poslane nakon navedenog roka neće biti uzete u razmatranje. U slučaju da je prijava dostavljena osobno u pisarnicu na istu će se naznačiti datum i vrijeme prijave. Ako je prijava dostavljena poštom, vrijedit će datum koji je službenim pečatom pošte naznačen na omotnici. 3.4. Kome se obratiti ukoliko imate pitanja Sva pitanja vezana uz Poziv mogu se postaviti isključivo elektroničkim putem, slanjem upita na sljedeću adresu elektroničke pošte: email@example.com, najkasnije do 25. travnja 2021. godine. Odgovori na pojedine upite u najkraćem mogućem roku poslat će se izravno na adrese onih koji su pitanja postavili, a možebitno i javno objaviti da bi odgovori bili dostupni svim (potencijalnim) prijaviteljima. U svrhu osiguranja ravnopravnosti svih potencijalnih prijavitelja, davatelj sredstava ne može davati prethodna mišljenja o prihvatljivosti prijavitelja, partnera, aktivnosti ili troškova navedenih u prijavi. 4. POSTUPAK PROVJERE PRIJAVA I DODJELE SREDSTAVA 4.1. Ocjena prijava i donošenje odluke o dodjeli sredstava Ocjenu prijavljenih projekata/programa provodi POVJERENSTVO, sukladno Kriterijima odabira za Mjere 1-6 i sukladno Pravilniku o financiranju javnih potreba za Mjeru 7. 4.2. Postupak administrativne provjere Davatelj financijskih sredstava ustrojava posebno tijelo za provjeru formalnih uvjeta poziva (dalje: Povjerenstvo). Povjerenstvo utvrđuje: - je li prijava dostavljena na javni poziv u zadanome roku, - jesu li dostavljeni, potpisani i ovjereni svi obvezni obrasci, - je li dostavljena sva obvezna popratna dokumentacija. O svim pristiglim prijavama vodi se zapisnik. Sve se prijave urudžbiraju po redu zaprimanja, a osoba zadužena za praćenje prijava na Poziv vodi posebnu evidenciju. Povjerenstvo obavlja uvid u dostavljenu dokumentaciju i o tome vodi evidenciju na posebnome obrascu. Članice/članove Povjerenstva imenuje Načelnik Općine Konavle. Prijave projekata/programa koje ne udovoljavaju uvjetima Poziva (zakašnjele prijave, prijave koje ne sadrže svu Pozivom propisanu, potpisanu i ovjerenu dokumentaciju ili prijava podnesena na neki drugi način odnosno suprotno uvjetima iz Poziva), neće se razmatrati. Nakon provjere svih pristiglih i zaprimljenih prijava u odnosu na formalne uvjete Poziva, Povjerenstvo izrađuje popis svih prijavitelja koji su zadovoljili formalne uvjete, čije se prijave stoga upućuju na procjenu kvalitete, kao i popis svih prijavitelja koji nisu zadovoljili formalne uvjete Poziva. Prijavitelji koji nisu zadovoljili propisane uvjete Poziva mogu uložiti prigovor u roku od osam (8) dana od primitka obavijesti. O prigovoru odlučuje Načelnik u roku od 3 dana od dana zaprimanja prigovora. 4.3. Postupak ocjene kvalitete projekata/programa Za postupak ocjene kvalitete projekta odnosno programa imenuje se zasebno Povjerenstvo koje daje ocjenu kvalitete projekta/programa odnosno boduje projekte/programe sukladno Kriterijima odabira (za Mjere 1-6) odnosno Kriterijima ocjenjivanja programa sukladno Pravilniku za financiranje javnih potreba (za Mjeru 7), te daje prijedlog za financijsku potporu. Razmatraju se samo oni projekti odnosno programi koji su udovoljili propisanim uvjetima Poziva. Financijska potpora projektima odnosno programima koji su udovoljili propisanim uvjetima natječaja bit će razmjerna ostvarenom broju bodova u odnosu na rasploživu financijsku alokaciju natječaja. 4.4. Obavijest o donesenoj odluci i dodjeli financijskih sredstava Svi prijavitelji čije su prijave ušle u postupak ocjene, biti će obaviješteni o donesenoj odluci o dodjeli financijskih sredstava projekta u sklopu Poziva. U slučaju da prijavitelj nije uvršten u financiranje, obavijest mora sadržavati razloge za takvu ocjenu od strane Povjerenstva. Prije konačnog potpisivanja ugovora s korisnikom sredstava, a temeljem procjene Povjerenstva, davatelj može tražiti reviziju obrasca proračuna kako bi procijenjeni troškovi odgovarali realnim troškovima u odnosu na predložene aktivnosti. Općina Konavle će u roku od osam (8) radnih dana od dana donošenja odluke o dodjeli financijskih sredstava, obavijestiti udruge čiji projekti ili programi nisu prihvaćeni za financiranje o razlozima nefinanciranja njihovog projekta ili programa. Prijaviteljima kojima nisu odobrena financijska sredstva može se, na njihov zahtjev, omogućiti uvid u zbirnu ocjenu njihovog projekta/programa te ujedno imaju pravo na prigovor na natječajni postupak, u roku od osam (8) dana od dana primitka obavijesti o rezultatima Poziva. Odluku po prigovoru donosi Načelnik Općine Konavle. Prigovor se ne može podnijeti na odluku o neodobravanju sredstava ili visini dodijeljenih sredstava. Općina Konavle će sa svakim krajnjim korisnikom sredstava (prijaviteljima čiji će projekti/programi biti financirani) potpisati ugovor kojim će regulirati prava i obveze potpisnika. Po provedbi projekta/programa, a radi kontrole korištenja namjenskih sredstava, korisnik je dužan dostaviti popunjena opisna i financijska izvješća s popratnom dokumentacijom (primjeri obrazaca objavljeni su na stranicama Općine Konavle: www.opcinakonavle.hr uz Javni poziv). Izvješća je korisnik dužan dostaviti u tiskanom obliku poštom ili neposredno u pisarnicu Općine Konavle, potpisano (i pečatirano, ako je primjenjivo) od strane korisnika odnosno osobe ovlaštene za zastupanje.	<urn:uuid:d7a386b7-a818-4b51-8d10-5711bcf3b742>	HuggingFaceFW/finepdfs/tree/main/data/hrv_Latn/train	finepdfs	hrv_Latn	26,379
Kjære våre nordiske venner. Ålesund. Da har vi lagt bak oss året da vi tok i bruk ordet kohort og vi blei meget bevisst på hvor lang en meter er. Det var dette året at vi forsto at klemmer er noe som vi holder kjært og livet er ikke det samme uten. Ensomhet har fått ett ansikt og vi diskuterer ensomhet i de offentlige media og vi forstår hvor viktig vi mennesker er for hverandre. I denne annerledes tiden som har vært, er det fint å se at det har mobilisert det kreative i oss mennesker. Vi har blitt enda mere løsningsorientert og nye former for samhandling har funnet plass. Teams, Skype har fått mange nye brukere og vi har hatt kulturopplevelser via streaming. Nå som vi har tatt fatt på året 2021, ser vi fremover og håper på at tiden slik vi en gang kjente den vil komme tilbake. I en slik tid er det en velsignelse å få jobbe i barnehage, for innen vår egen kohort er det faktisk lov å ha ett fang og ta imot en klem. Vi kan ikke slutte å være nær de barna vi skal tilbringe dagen med og det er det ikke bare barna som har godt av, det er godt for oss voksne også. Ny mobbelov. Her i Norge har barnehagen har fått nytt regelverk for barnehagemiljøet fra 01.01.2021. Det er en ny mobbelov skal sørge for at alle barn får en trygg og god barnehagehverdag. Hva er nytt i loven? * Barnehagen har et ansvar for å følge med på hvordan alle barna har det. * Alle ansatte har en plikt til å gripe inn, hvis et barn ikke har det bra. * Barnehagen må undersøke, og sette inn tiltak hvis et barn ikke har det bra. * Alle som jobber i barnehagen skal melde fra til styrer, hvis de får mistanke om et barn ikke har det trygt og godt. * Barnehagen må lage en skriftlig plan, hvis et barn ikke har det bra i barnehagen. * Barnehageeier har ansvar for at barnehagene følger reglene, og må legge til rette for at barnehagen oppfyller kravene i loven. Vi er jo alle opptatt av barn skal ha det trygt og godt i barnehagene og for barnehager som har jobbet med inkluderende læringsmiljø fra før, vil lovendringen ikke utgjøre en så stor forskjell. Men det vil ha betydning for de barnehagene som har lent seg tilbake og ikke har utviklet en tilbakemeldings- og samarbeidskultur og en bevissthet om voksenrollen, de vil nå få mere å gjøre. Det positive med den nye loven er at det blir ett ekstra fokus på at det er vi som voksne som har hovedansvaret for barns trivsel og det er vår plikt å tilrettelegge for at alle er inkludert i barnehagens fellesskap uten å oppleve mobbing og krenkelser. Det blir presisert at alle har ansvar for å si fra og det skal meldes fra til styrer som skal tilse at det blir utarbeidet en skriftlig plan for tiltak. Det blir en aktivitetsplikt. Terskelen for å varsle skal være lav og barnehagen kan ikke «vente og se». Det er skjerpet aktivitetsplikt der voksne krenker barn. Vi har lite forskning nasjonalt om voksne og mobbing i barnehagen, men vi vet at dette også skjer, og vi må bli mere modig til å se at dette skjer og vi må bli modigere til å si ifra. Det har kommet kritiske innspill mot at barnehagene nå har en plikt til å lage en skriftlig plan når vi opplever at barnet ikke har det bra i barnehagen. Kritikerne stiller spørsmål om enda ett skjema som tar av pedagogens og barnas tid, vil gjøre hverdagen bedre for barn som trenger oppfølging og støtte til å være inkludert. Er det ikke bedre at pedagogen bruker tiden sin på å faktisk være sammen med barna? Det er hele tiden ett tidspress på pedagogene ut i fra den bemanningsnormen vi har her i Norge, og noen kan oppleve at flere pålegg blir enda enda en arbeidsoppgave som skal gjøres. Men vi tror nok at det store flertallet er enig i at dette er en viktig sak og at en skjerping av aktivitetsplikten i lova bare er til det bedre. Ny rutine i Ålesund. Her i Ålesund har vi uavhengig av den nye loven jobbet med å utarbeide rutiner for ett skjema som skal hjelpe de ansatte i barnehagen til å undre seg over hvordan enkeltbarn som sliter med ulik problematikk har det i barnehagen. Dette er gjerne de barna som vi kaller «gråsone barna» som ikke har en helt klar diagnose eller vanske. Vi ønsker å se på ulike sider rundt barnet som har utfordringer og som ikke klarer å få den hverdagen barnet trenger for å mestre og lære innenfor det daglige tilbudet barnet får i barnehagen. Det kan være organisering av rom, gruppedeling, leikemateriale, språk osv. Dette skjemaet er ett verktøy som kan hjelpe oss å stille spørsmål til oss selv om hva som skal til for at hverdagen skal fungere optimalt for enkeltbarnet og gi oss ett større overblikk på hvordan dynamikken i barnehagen fungerer. Dette skal selvsagt gjøres i samarbeid med foreldre. En av grunnene til at Ålesund nå har utarbeidet denne rutinen er at vi har hatt en diskusjon på hva som kan ordnes innenfor det allmenpedagogiske tilbudet og når bør vi gå videre og melde barnet inn til Pedagogisk Psykologisk tjeneste. Det er ikke alltid like enkelt å se hvor denne grensen går og igjen må vi som jobber i barnehagen ha mot til å se på vår egen praksis og være åpen for at den kan forbedres. Det er lett å se etter problemet som ligger i barnet og skyve problematikken over dit, istedenfor å se på hvordan vi som voksne tilrettelegger hverdagen. Dette er en spennende debatt og vi mener at mye kan bedre barnehagedagen til enkeltbarnet ved organisering og tilrettelegging innenfor de rammene vi har. Den endelige strukturen på disse rutinene er ikke satt, men vi er i gang med utprøving. Våren Til slutt vil vi minne om at våren er her snart, livet går videre og vi skal snart sitte med nakne føtter og nyte sola. Der ligger mye fint foran oss og snart blir kommer den tiden at vi faktisk skal få møtes igjen. Det gleder vi oss til her i Ålesund☺ Men før alt dette skjer, skal vi igjennom en vinter der vi har mange spennende utfordringer i barnehagene som vi skal ta tak i. Ta vare på hverandre dere i Randers, Västerås, Lahtis og Akureyri. Hilsen oss i Ålesund.	<urn:uuid:292a9cd5-d222-4020-9395-e8d3978748e2>	HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train	finepdfs	nob_Latn	5,933
2018 - Bulletin municipal n°35 Verel de Montbel avant pays savoyard Bonjour à tous Je vous remercie d’être présents à notre désormais traditionnelle cérémonie des vœux. 2017 a été encore le théâtre d’attentats et meurtres commis par l’état islamique. Plus près de nous, la disparition de la petite Maëlys a été un coup de tonnerre dans nos villages qu’on pensait préservés de l’impensable. Restons vigilants et ne considérons pas tous ces événements comme de simples faits divers. 2018 sera la commémoration d’événements qui ont marqué la France : ce sera les 100 ans de la fin de la première guerre mondiale, les 60 ans de la 5ème république, les 50 ans des événements de mai 68. N’oublions jamais que nos aînés ont lutté pour notre liberté et nos droits actuels. Passons maintenant au niveau communal : En 2017, la commune a fait réaliser le revêtement en enrobé de la salle des fêtes, avec le marquage des places de parking, qui clôt le chapitre de la construction de la salle des Fêtes. Fonctionnelle, agréable, avec cette vue incroyable, ce bâtiment public enchante tous ceux qui la louent. Merci à Nicole, la responsable de la salle, d’œuvrer pour que toute manifestation se passe au mieux. Nous avons aussi fait remettre en état le jeu de boules attenant à la salle. Il est mis gracieusement à votre disposition. Comme vous le savez, nous sommes regroupés avec Belmont Tramonet au sein d’un syndicat intercommunal pour le fonctionnement des écoles maternelle et primaire. Cette année, nous avons fait réaliser le remplacement et la mise en double vitrage de toutes les fenêtres de l’école maternelle. En projet pour l’année 2018, le colombarium, qui sera édifié au printemps. Nous avons toujours aussi en tête la réfection des peintures de l’église, la mise en accessibilité du bâtiment mairie et la réfection de routes communales. A l’heure où les petites communes sont de plus en plus dépendantes des décisions des structures intercommunales et de l’Etat, nous essayons, le conseil municipal et moi-même de faire de notre commune un lieu toujours plus heureux à vivre. Je souhaite que chacun de vous puisse vivre pleinement ces 365 jours de la nouvelle année et qu’elle vous permettra de réaliser ce qui vous tient à cœur. Pour finir, un petit clin d’œil hommage: N’oubliez pas de vivre pour le meilleur, soyez libres dans votre tête, et gardez l’envie d’avoir envie ! Très bonne année à tous ! Paul BERTHIER ## ETAT DES COMPTES 2017 ### FONCTIONNEMENT DEPENSES \| Description \| Montant \| \|--------------------------------------------------\|-----------\| \| CHARGES A CARACTERE GENERAL \| 67857,98 \| \| au \| 444,24 \| \| Electricité \| 6059,07 \| \| Petit équipement (tôle protection puits, batterie autolaveuse..) \| 866,57 \| \| Fournitures administratives \| 972,18 \| \| fournitures entretien + divers (fleurissement..) \| 508,29 \| \| Fournitures voirie (sel + remplacement borne incendie) \| 3948,14 \| \| Combustibles (granules salle des fêtes) \| 1560,96 \| \| Entretien de bâtiments \| 5782,42 \| \| Entretien voies et réseaux \| 31813,15 \| \| Entretien réparation (chauffage salle des fêtes) \| 1056,00 \| \| Maintenance \| 3432,94 \| \| Primes d'assurance \| 3158,75 \| \| Documentation générale + publication \| 179,40 \| \| Publications \| 118,00 \| \| Formation logiciels élections & état-civil \| 1050,00 \| \| Indemnités au comptable \| 526,92 \| \| redevance SICTOM \| 408,00 \| \| Fêtes et cérémonies (colis+ repas aînés, arbre de noël) \| 4209,85 \| \| Frais d'affranchissement \| 438,86 \| \| Frais de télécommunications \| 939,68 \| \| Cotisations assoc. Maires + CAUE \| 362,56 \| \| Taxes foncières \| 22,00 \| \| CHARGES DE PERSONNEL \| 25629,27 \| \| Charges de personnel \| 18204,42 \| \| Charges sociales (urssaf, ircantec ...) \| 7424,85 \| \| AUTRES CHARGES GESTION COURANTE \| 76744,40 \| #### Indemnités élus + cotisations - 17080,64 #### Contributions organismes (sivu, collège, siaga..) - 57672,56 #### Subventions (sou des écoles, SPA, croix rouge) - 1991,20 #### INTERETS DES EMPRUNTS - 13724,86 #### VERSEMENT FNGIR + FPIC - 29409,00 #### déficit CCAS (budget intégré au budget général) - -347,54 ### FONCTIONNEMENT - RECETTES \| Description \| Montant \| \|--------------------------------------------------\|-----------\| \| PRODUITS DIVERS - SERVICES \| 115,00 \| \| CONCESSION CIMETIERE \| 115,00 \| \| IMPÔTS ET TAXES \| 173255,04 \| \| Contributions directes \| 77184,00 \| \| Attribution compensation \| 34217,00 \| \| Taxe sur pylônes électriques \| 9262,00 \| \| Taxe sur l'électricité \| 2884,04 \| \| Droit de mutations (Y compris subvention voirie) \| 49708,00 \| \| DOTATIONS, SUBVENTIONS \| 98487,44 \| \| D.G.F. \| 24837,00 \| \| D.S.R. \| 8889,00 \| \| Dotation élus \| 2962,00 \| \| Compensation exonérations taxes \| 3229,44 \| \| Fds dptal T.P (dont subv parking) \| 58570,00 \| \| REVENUS DES IMMEUBLES (location Salle) \| 2800,00 \| \| PRODUITS FINANCIERS \| \| \| PRODUITS EXCEP \| 3402,50 \| \| EXCEDENT DE FONCTIONNEMENT REPORTÉ \| 154736,75 \| \| EXCEDENT DE FONCTIONNEMENT 2017 \| 219083,68 \| ### INVESTISSEMENT - DEPENSES - 103156,00 #### capital des emprunts - 19803,93 #### PARKINGS SALLE DES FETES - 78650,71 #### VOIRIE 2017 - 2994,24 #### LOGICIELS ELECTIONS & ETAT CIVIL - 1707,12 ### INVESTISSEMENT RECETTES - 114364,72 #### FC TVA - 14442,16 #### Taxe d'aménagement - 4219,62 #### excédent d'investissement reporté - 95702,94 ### EXCEDENT D'INVESTISSEMENT 2017 - 11208,72 SOIT EXCEDENT DE CLOTURE 2017 (excédent de Fonctionnement + excédent d'investissement) - 230292,40 € ## ETAT DES COMPTES 2017 \| FONCTIONNEMENT DEPENSES \| 213713,05 \| \|-------------------------\|------------\| \| CHARGES A CARACTERE GENERAL dont : \| 67857,98 \| \| Eau \| 444,24 \| \| Electricité \| 6059,07 \| \| Petit équipement (tôle protection puits, batterie autolaveuse..) \| 866,57 \| \| Fournitures administratives \| 972,18 \| \| fournitures entretien + divers (fleurissement..) \| 508,29 \| \| Fournitures voirie (sel + remplacement borne incendie) \| 3948,14 \| \| Combustibles (granules salle des fêtes) \| 1560,96 \| \| Entretien de bâtiments \| 5782,42 \| \| Entretien voies et réseaux \| 31813,15 \| \| Entretien réparation (chauffage salle des fêtes) \| 1056,00 \| \| Maintenance \| 3432,94 \| \| Primes d'assurance \| 3158,75 \| \| Documentation générale + publication \| 179,40 \| \| Publications \| 118,00 \| \| Formation logiciels élections & état-civil \| 1050,00 \| \| Indemnités au comptable \| 526,92 \| \| redevance SICTOM \| 408,00 \| \| Fêtes et cérémonies (colis+ repas aînés, arbre de noël) \| 4209,85 \| \| Frais d'affranchissement \| 438,86 \| \| Frais de télécommunications \| 939,68 \| \| Cotisations assoc. Maires + CAUE \| 362,56 \| \| Taxes foncières \| 22,00 \| \| CHARGES DE PERSONNEL dont \| 25629,27 \| \| Charges de personnel \| 18204,42 \| \| Charges sociales (urssaf, ircantec ...) \| 7424,85 \| \| AUTRES CHARGES GESTION COURANTE dont: \| 76744,40 \| \| Indemnités élus + cotisations \| 17080,64 \| \| Contributions organismes (sivu,collège, siaga..) \| 57672,56 \| \| Subventions( sou des écoles, SPA, croix rouge ) \| 1991,20 \| \| INTERETS DES EMPRUNTS \| 13724,86 \| \| VERSEMENT FNGIR + FPIC \| 29409,00 \| \| déficit CCAS (budget intégré au budget général) \| -347,54 \| \| FONCTIONNEMENT - RECETTES \| 432796,73 \| \| PRODUITS DIVERS - SERVICES dont : \| 115,00 \| \| CONCESSION CIMETIERE \| 115,00 \| \| IMPÔTS ET TAXES dont : \| 173255,04 \| \| Contributions directes \| 77184,00 \| \| Attribution compensation \| 34217,00 \| \| Taxe sur pylônes électriques \| 9262,00 \| \| Taxe sur l'électricité \| 2884,04 \| \| Droit de mutations (Y compris subvention voirie) \| 49708,00 \| \| DOTATIONS, SUBVENTIONS, dont : \| 98487,44 \| \| D.G.F. \| 24837,00 \| \| D.S.R. \| 8889,00 \| \| Dotation élus \| 2962,00 \| \| Compensation exonérations taxes \| 3229,44 \| \| Fds dptal T.P(dont subv parking ) \| 58570,00 \| \| REVENUS DES IMMEUBLES(location Salle) \| 2800,00 \| \| PRODUITS FINANCIERS \| \| \| PRODUITS EXCEP \| 3402,50 \| \| EXCEDENT DE FONCTIONNEMENT REPORTE \| 154736,75 \| \| EXCEDENT DE FONCTIONNEMENT 2017 \| 219083,68 \| \| INVESTISSEMENT - DEPENSES \| 103156,00 \| \| capital des emprunts \| 19803,93 \| \| PARKINGS SALLE DES FETES \| 78650,71 \| \| VOIRIE 2017 \| 2994,24 \| \| LOGICIELS ELECTIONS & ETAT CIVIL \| 1707,12 \| \| INVESTISSEMENT RECETTES \| 114364,72 \| \| FC TVA \| 14442,16 \| \| Taxe d'aménagement \| 4219,62 \| \| excédent d'investissement reporté \| 95702,94 \| \| EXCEDENT D'INVESTISSEMENT 2017 \| 11208,72 \| SOIT EXCEDENT DE CLOTURE 2017 (excédent de Fonctionnement + excédent d'investissement) 230292,40 € Salle des fêtes Mise en place d’un enrobé sur l’ensemble du parking de la salle des fêtes et de l’église. Pour un montant total de 78650,71 € TTC (subvention : 37 583 € soit près de 60%) Cimetière Des fissures importantes étaient apparues sur le mur d’enceinte du cimetière. Elles ont été rebouchées afin d’éviter que le gel et l’eau n’aggrave la situation. 1 concession arrivée au terme du contrat depuis 1994, sans que la famille ne se soit manifesté pour demander la prolongation dans les délais impartis par la réglementation du Code général des collectivités territoriales (articles L. 2223-17, L. 2223-18 et R. 2223-12 à R.2223-23) a été reprise par la commune ainsi que 3 concessions réputées en état d’abandon. Les restes des dépouilles ont été placés dans l’ossuaire dans le respect des défunt. 2 de ces concessions sont disponibles pour de nouveaux acquéreurs. Les 2 autres restent en réserve communale pour un éventuel agrandissement du cimetière dans les années à venir. Voirie Seuls des travaux d’emplois partiels ont été effectués durant l’année pour un montant de 2994,24 € TTC. Ecole L’ensemble des fenêtres de l’école ont été changées durant les vacances de la Toussaint pour un montant de 22 098,00 € TTC. Financement : SIVU SCOLAIRE (regroupement des écoles de BELMONT et VEREL DE MONTBEL) subventionnée à hauteur de 5 051,00 €uro par le Département dans le cadre du FDEC (Fonds Départemental d’Equipement des Collectivités) PROJETS 2018 Cimetière Les travaux de réalisation d’un columbarium auront lieu au printemps 2018. Il comprendra des cavurnes au sol ainsi qu’un jardin du souvenir. Il sera situé dans l’espace libre à gauche de la croix centrale du cimetière. Le Conseil Municipal a également décidé de faire réaliser durant l’année 2018, des caveaux préfabriqués destinés aux futures concessions. PLU Afin de se mettre en conformité au SCOT (Schéma de Cohérence Territorial) et ainsi répondre aux lois ALUR et Grenelle, la commune engagera la révision du PLU durant l’année. 2018 verra la fin des travaux financés à l’aide d’un mini contrat signé en 2009 avec le Conseil Général. Rappel des opérations réalisées avec le mini-contrat : - Démolition du local municipal en 2009 - Rénovation de la façade de la mairie en 2009 - Déplacement du monument aux morts en 2010 - Achats de terrains pour édification salle des fêtes en 2010 - Réalisation de la salle des fêtes de 2012 à 2014 - Réalisation d’un columbarium en 2018 CONSTRUCTION DE LA SALLE DES FÊTES Septembre 2012 - Début des travaux de terrassement. Démolition du transformateur 17 novembre 2012 - cérémonie pour la Pose de la 1ère pierre. Coulage des murs du sous sol Pose de la charpente Octobre 2013 - Démolition de l’ancienne salle des fêtes qui avait été installée en 1980. LOCATION DE LA SALLE DES FÊTES « L’AMI-THIERS » Capacité maximum 120 personnes. La salle des fêtes a pour vocation première d’accueillir la vie associative locale. Elle est mise gracieusement à disposition des associations de la commune une fois par an. Dans les mêmes conditions, elle est mise à disposition des écoles du regroupement et services périscolaires. Elle peut être louée à des habitants et sociétés domiciliés à Verel de Montbel pour des manifestations exclusivement familiales et privées. Elle peut être louée aux associations extérieures et groupements divers (chambre d’agriculture, de commerce…) aux tarifs « habitant ». Dans la mesure des places disponibles, elle peut être louée aux habitants et sociétés domiciliés hors commune pour des manifestations exclusivement familiales et privées. Les modalités de réservation et tarifs Les réservations se réalisent uniquement auprès du secrétariat de Mairie pendant les heures d’ouverture : Mardi 8h30 – 11h30 et Jeudi 14h00– 18h00 au 04.76.37.28.09 Au maximum 15 jours avant la location. Une caution de 1500 € est demandée. Les tarifs s’entendent tout compris : mobilier, vaisselle, eau, électricité, chauffage. \| Tarifs \| Journée (24h) Hors week end \| Week End (samedi 8h au dimanche 20h) \| Grand Week End (du vendredi 14h au lundi 14h) \| Demi-journée (réservé aux associations) \| \|-------------------------\|-----------------------------\|-------------------------------------\|-----------------------------------------------\|----------------------------------------\| \| Habitant \| 220,00 € \| 280.00 € \| 340,00 € \| …… \| \| Association communale \| 220,00 € \| 280.00 € \| 340,00 € \| 70.00 € \| \| Association extérieure \| 220,00 € \| 280.00 € \| 340,00 € \| 70.00 € \| \| Personne extérieure \| 440,00 € \| 560.00 € \| 680,00 € \| …… \| Le 05 mars 2017, nos ainés ont été invités au traditionnel repas offert par le CCAS et la Municipalité à la salle des fêtes de l’AMI-THIERS. Une projection de photos a permis à chacun de faire un retour dans le temps et de se remémorer des souvenirs drôles et émouvants des repas des ainés et autres manifestations communales. Ce fut une agréable journée passée avec nos ainés. Comme chaque année, les membres du CCAS ont eu le plaisir de rendre visite aux ainés de la commune afin de leur apporter quelques friandises pour les fêtes de fin d’année et ainsi partager quelques instants avec eux. Agnès, Karine, Nicole, Nicolas et Christian ont distribué 27 colis, dont 3 étaient destinés à nos ainés résidant en EHPAD, afin de leur témoigner notre amitié. Pour la 3ème année, les CCAS de BELMONT TRAMONET et de VEREL DE MONTBEL ont organisé un arbre de Noël commun pour les enfants du regroupement scolaire. Le spectacle « MEUH », de la Compagnie Tiens Toi Droit, qui aborde les grandes thématiques de la protection de l’environnement et met l’accent sur l’importance de l’ouverture aux autres dans les relations a ravi les enfants. C’est ensuite le Père Noël qui est venu avec sa hotte remplie de friandises pour chacun. Cette agréable journée s’est achevée par un goûter collectif. En ce 99e anniversaire de l’Armistice du 11 novembre 1918, le soleil était au rendez-vous pour rendre hommage à nos soldats tombés au front. Retour sur 1917, « l’année terrible » de la grande guerre : Au front comme à l’arrière, on a le sentiment que la guerre ne se terminera jamais. « Nous y passerons tous », disent les soldats. L’Allemagne propose de faire la paix, mais la demande est rejetée. En Russie, la révolution grandit. Le peuple est affamé et épuisé par les problèmes de ravitaillement et les échecs militaires. En février 1917, les files d’attente s’allongent devant les magasins sous une température extérieure de -20 °C. En quelques heures, les boutiques sont entièrement vides, c’est l’émeute. Les ouvriers et les soldats forment un état-major de la révolution : le Soviet. 06/04/1917 Entrée en guerre des Etats-Unis après le torpillage de deux navires américains. Les Américains débarquent pour soutenir la France et déclarent la guerre à l’Allemagne. Mais les troupes américaines doivent s’équiper et s’entraîner avant d’intervenir. Les Alliés ont peur de perdre la guerre avant leur arrivée. 16/04/1917 Offensive Nivelle du Chemin des Dames. Les Français perdent 271 000 hommes en dix jours de combat À l’Ouest, les Allemands ont eu écho de la préparation d’une offensive. Ils se retirent sur 40 km et détruisent tout derrière eux : les ponts, les voies ferrées, les villages… Ils empoisonnent même les puits. Ils ont établi, à l’arrière, une véritable ligne de retranchement, appelée la ligne Hindenburg, et attendent l’arrivée de l’ennemi. Les Alliés, dirigés par le général français Nivelle, s’apprêtent à faire une attaque éclair et par surprise. L’attaque principale débute le 16 avril 1917, entre Reims et Soissons. Il s’agit de parcourir un chemin : le Chemin des Dames. Or, les Allemands répondent immédiatement aux attaques par le feu. Malgré les importants moyens mis en place par les Alliés, les pertes humaines sont énormes. Sur les 128 chars engagés dans la bataille, aucun ne parvient jusqu’aux lignes allemandes. Cette défaite donne lieu aux premières mutineries dans l’armée française, dès le 17 avril. Des unités complètes, soit 30 000 à 40 000 soldats, refusent de monter en ligne. Des dizaines de poils sont alors fusillés. Au total, environ 740 soldats français, mutins ou soupçonnés d’espionnage, sont exécutés. Octobre 2017 : la Russie est en guerre contre l’Allemagne depuis 3 ans aux côtés de ses alliés, la France, l’Angleterre et l’Italie. Une révolution éclate en Russie le 24 octobre (selon l’ancien calendrier russe, 7 novembre selon le français) et les Bolchéviks prennent le pouvoir à Saint-Pétersbourg. Ils signent un armistice l’Allemagne en décembre 1917, (suivi d’un traité de paix en mars 1918). C’est la fin de la guerre sur le front Est. Les Allemands réunissent toutes leurs troupes sur le front Ouest avant l’arrivée en force des troupes Américaines. A la fin de l’année 1917, l’issue du conflit semble encore lointaine et incertaine. PROJET EXPOSITION COMMEMORATIVE En 2018 sera commémoré le centenaire de l’armistice de la guerre 1914-1918. Afin de rendre un hommage aux soldats morts pour que l’on demeure libre, nous avons un projet d’exposition photos pour le 11 novembre prochain. Si vous avez des photos de vos ancêtres « poilus » ou tout autres objets (médailles, lettres, carnet militaire…) Prendre contact avec Mme Nicole GENTET. Merci pour votre aide. La rentrée scolaire de septembre dernier a permis de constater une légère augmentation des effectifs sur le regroupement scolaire. En effet, c'est un total de soixante-quatorze enfants qui fréquentent nos écoles, contre 68 pour la rentrée 2016. Il y toujours 2 classes sur l'école de Belmont-Tramonet où nos enseignantes doivent travailler avec trois niveaux puisque les CE2 ont été répartis pour équilibrer les effectifs. Les effectifs de la rentrée 2017 et la répartition par classe sont les suivants : - Effectif total de l'école maternelle à Verel de Montbel : 21 élèves dont 10 en petite section, 6 en moyenne section et 5 en grande section. - Effectif total de l'école élémentaire à Belmont-Tramonet : 53 élèves dont 26 dans la classe de Madame JACQUET soit 13 CP, 9 CE1 et 4 CE2 et 27 dans celle de Madame VIAL soit 8 CE2, 7 CM1 et 12 CM2 L'école de Verel-de-Montbel accueille donc 21 enfants. Madame Adeline KELLER, sa Directrice, est assistée de Laurence CAILLET, Agent Territorial Spécialisé des Ecoles Maternelles (ATSEM) qui est présente au sein de l'établissement depuis de nombreuses années et apporte son aide précieuse et professionnelle pendant les heures de classe mais aussi dans l'accompagnement aux services périscolaires cantine et garderie. Alisson CUSANNO entame sa deuxième et dernière année d'apprentissage pour l'obtention de son CAP petite enfance. Elle est présente en moyenne une semaine sur deux pendant le temps scolaire et complète sa formation au lycée LPA La Martellière de Voiron. Pour parfaire sa formation, elle est également mise à disposition aux structures d’Accueils de Loisirs Sans Hébergement (ALSH) et Multi-Accueil petite enfance, pendant les vacances scolaires. Alisson devrait également participer courant mars 2018 à un stage de mobilité en Finlande. Celui-ci est organisé par son lycée afin de permettre aux étudiants d’enrichir leur expérience en découvrant une organisation différente. Le SIVU Scolaire de Montbel prend en charge la rémunération des 2 années d’apprentissage d’Alisson. Pour démarrer cette nouvelle année, les enfants de l’école maternelle ont goûté aux joies d’ateliers culinaires. La neige de ce mois de décembre leur a permis de réaliser un bonhomme de neige. PHOTOS ATELIERS CULINAIRES – BONHOMME DE NEIGE ECOLE MATERNELLE Les aides pour nos écoliers et pour nos enseignantes - Le contrat d’Anne MARTIN-BONZOM, Emploi de Vie Scolaire pour quelques heures sur nos deux écoles du RPI, est arrivé à son terme au mois de juin 2017. Il n’a pas été renouvelé et en conséquence, depuis la rentrée scolaire 2017/2018, les enseignantes ne sont plus aidées dans leurs travaux administratifs ou assistées dans l’encadrement des enfants. - Monsieur CHARNAY, Maître spécialisé du RASED (Réseau d’Aides Spécialisées aux Elèves en Difficulté), continue ses interventions hebdomadaires, les lundis et vendredis matins pour un total de 2 heures 30, auprès de quelques enfants de la classe de Madame JACQUET. - Les Aides de Vie Scolaire Mesdames TILOUCHE et AMY interviennent respectivement pour 24 heures à l’école maternelle et 20 heures à l’école élémentaire. - Patricia GRAS, agent des services périscolaires et bénévole de la Bibliothèque, est parfois épaulée par des parents bénévoles pour la bibliothèque scolaire du mercredi matin. Une série de livres, renouvelée en cours d’année, est également prêtée à l’école maternelle pour que les plus petits puissent bénéficier des nombreux ouvrages existants sur la bibliothèque intercommunale « Montbel Auteurs ». Les actions pédagogiques - Le jeudi 9 novembre 2017 s’est déroulé à Saint Genix sur Guiers le cross inter-écoles. - Le 20 octobre 2017, les enfants ont assisté à un spectacle « Le petit poilu illustré » proposé dans le cadre de la commémoration de la première guerre mondiale en partenariat avec le musée radio Galetti. - Le cycle piscine débutera après les vacances de Noël, pour toutes les classes de l’école élémentaire pendant 6 séances qui seront réalisées à La Tour du Pin. - En partenariat avec le SMAPS (Syndicat Mixte de L’Avant Pays Savoyard) les enfants de l’école de Belmont-Tramonet bénéficieront de 10 séances avec l’association Alchimie pour mettre en place un projet artistique. Les enseignantes des deux écoles souhaitent compléter cet apprentissage afin de réunir les trois classes par un projet commun autour de la danse. - Une semaine hygiène et santé réunira tous les élèves du regroupement en fin d’année scolaire. Les classes des deux écoles se réuniront plusieurs matinées et les élèves de la maternelle viendront à Belmont-Tramonet. Ces matinées seront consacrées à la transition des petits de la grande section maternelle au cours préparatoire, à des ateliers sport, à des ateliers sur l’hygiène avec l’intervention de l’infirmière scolaire et à un petit déjeuner équilibré partagé. Les APC (Aides Pédagogiques Complémentaires) Elles ne sont pas nécessaires sur l’école de Verel de Montbel et sont donc mises en place uniquement sur l’école de Belmont-Tramonet. Madame KELLER intervient pour le cycle 1 les mercredis et jeudis matins de 11h 45 à 12h 15, tout comme Madame VIAL pour le cycle 3. Pour le cycle 2, Madame JACQUET les organise les mercredis de 8h à 8h 30. Les TAP (Temps d’Activités Péri-scolaires) Ils ont été maintenus dans les mêmes conditions pour cette rentrée scolaire 2017/2018. Ils sont organisés par la Communauté de Communes Val Guiers, le jeudi après-midi pour notre regroupement scolaire. Des animateurs compétents proposent des activités renouvelées sur chaque période d’environ 7 semaines. Ainsi pour la première période, jusqu’aux vacances de Toussaint : - Jeux collectifs pour les petits de la maternelle - Pour les grands : archéologie avec Jean-Jacques et le tour du monde et la découverte des continents avec Patricia. Pour la seconde période, jusqu’aux vacances de Noël : - Poterie pour l’école maternelle - Pour l’école élémentaire : arts créatifs et initiation à l’anglais avec Charlotte, atelier cordes avec Julien et Espace détente avec Patricia. TAP (atelier poterie école maternelle – atelier cordes musique école élémentaire) Les Rythmes scolaires Suite à l’annonce du nouveau gouvernement précisant le choix possible pour les communes de maintenir ou non l’organisation des nouveaux rythmes scolaires, mis en place il y a 3 ans, la CCVG n’a pas souhaité revenir en arrière sur les dispositions déjà bien avancées pour cette rentrée 2017/2018. Elle étudie une nouvelle organisation pour la rentrée prochaine et a décidé de solliciter toutes les personnes concernées dont les familles des enfants scolarisés. Par le biais d’un questionnaire et du bilan qui en découle, les familles de notre regroupement des écoles de Belmont-Tramonet et Verel de Montbel sont majoritairement favorables (3/4 des réponses) au retour à la semaine de 4 jours. Quant aux enseignantes, elles apprécient l’organisation actuelle estimant que les cinq matinées sont plus efficaces sur le plan pédagogique. Les résultats de cette concertation ont été transmis à la Communauté de Communes qui devrait statuer dans les semaines à venir et prévoir ainsi l’organisation pour la rentrée 2018/2019. Le Syndicat Scolaire de Montbel Le Syndicat a fait pour cette année 2017 de nouveaux investissements pour les deux écoles. A la demande des enseignantes sur Belmont-Tramonet : - des nouveaux manuels de français pour les élèves des cours élémentaire et moyen, - du mobilier complémentaire (bureaux et chaises individuels) pour les classes de Mesdames VIAL, Directrice et JACQUET et un tableau blanc pour cette dernière. Les anciens bureaux d’écoliers en bois ont été donnés à l’entraide humanitaire, - un panneau d’affichage a été mis en place au parking des écoles pour faciliter l’information. Il a été installé vers le portail d’accès à la grande cour. A la demande de Madame la Directrice d’école de Verel de Montbel : - un nouveau mobilier de direction (bureau, siège), - un poste informatique. Le Syndicat a également programmé au cours des vacances de la Toussaint la réfection-isolation de toutes les fenêtres de l’école maternelle pour une dépense s’élevant à 18.415,00 €uro HT, subventionnée à hauteur de 5.051,00 €uro par le Département dans le cadre du FDEC (Fonds Départemental d’Equipement des Collectivités). COMPTE de RESULTAT 2017 – réalisations des dépenses et recettes TTC (hors régularisations possibles sur les journées complémentaires de janvier 2018) \| \| Ecole Maternelle \| Ecole Elémentaire \| Cantine \| Bibliothèque \| Frais de gestion \| \|--------------------------------\|------------------\|-------------------\|---------\|--------------\|-----------------\| \| DEPENSES de FONCTIONNEMENT \| \| \| \| \| \| \| Entretien bâtiments, terrains et matériels, frais d’assurances, communications, énergies... fournitures scolaires, repas, petit équipement... \| 14.194 \| 8.354 \| 24.520 \| 1.749 \| \| \| Charge de personnel \| 29.000 \| 17.800 \| 21.000 \| \| \| \| Remboursement d'emprunt \| 8.196 \| 22.160 \| \| \| \| \| DEPENSES D'INVESTISSEMENT \| \| \| \| \| \| \| Acquisitions de matériel et mobilier, livres \| 2.225 \| 5.367 \| \| 1.076 \| \| \| Travaux (réfection des fenêtres) \| 22.098 \| \| \| \| \| \| TOTAL des DEPENSES \| 75.713 \| 53.681 \| 45.520 \| 2.825 \| 2.248 \| \| RECETTES \| \| \| \| \| \| \| L’équilibre dépenses / recettes est réalisé avec le report des résultats excédentaires N-1 \| // \| \| \| \| \| \| Subvention du Département – acquisition de livres Bibliothèque (celle des travaux de l’école maternelle sera versée sur l’exercice 2018) \| \| \| \| 816 \| \| \| Participation des communes \| 116.571 \| 23.515 \| 1.600 \| 2.700 \| \| \| Participation des familles \| \| 21.740 \| 210 \| \| \| \| TOTAL des RECETTES \| 116.571 \| 45.255 \| 2.626 \| 2.700 \| \| Il est à noter que certaines dépenses sont réalisées directement sur les budgets des communes de Belmont-Tramonet et Verel de Montbel, comme celles d’électricité, d’eau et d’assainissement pour le bâtiment mairie-école pour l’école élémentaire, le salaire pour la gestion administrative, celui de l’entretien des locaux pour l’école maternelle… Un réajustement est réalisé à chaque exercice budgétaire et, en fonction des effectifs et autres éléments de calcul de répartition, un reversement est effectué par la commune débitrice. Le Syndicat Scolaire de Montbel gère au quotidien toute l’équipe d’encadrement des enfants des services périscolaires, soit pour le compte de la Communauté de Communes Val Guiers qui a intégré en 2013 la compétence petite enfance - jeunesse (la garderie et les TAP pour ce qui concerne nos écoles), soit directement pour la cantine scolaire qui reste de sa compétence. Un grand merci à Laurence CAILLET, Isabelle BERTRAND, Patricia GRAS, Karine BOURDIS et Alison CUSANNO, sans oublier Isabelle DESMONCEAUX pour la gestion administrative et Quentin VANET, agent technique communal qui intervient régulièrement pour des travaux sur nos écoles et assiste régulièrement nos agents périscolaires pour diverses tâches. La garderie périscolaire Dès 7 heures 30, à la pause méridienne jusqu’à 12h 15 puis à la sortie du repas cantine jusqu’à la reprise des enseignantes et en fin d’après-midi, jusqu’à 18 h 15, nos agents accueillent de nombreux enfants. Ils sont présents sur la structure, en moyenne : - entre 16 et 20 le matin, - entre 5 et 8 le midi (hors cantine), - entre 40 et 45 pour la garderie des enfants mangeant en cantine, - Une vingtaine le soir. Pour une meilleure gestion, il est souhaitable de respecter le délai pour la réservation et privilégier la nouvelle procédure permettant aux familles d’accéder au portail famille en ligne pour les réservations voire les annulations, au plus tard le jeudi 17 heures de la semaine précédente pour la semaine suivante, comme pour la cantine. Toutefois le cas d’urgence est accepté. Il est possible pour la famille de joindre le service et/ou de contacter l’enseignant pour préciser le besoin de dernière minute notamment pour la garderie du soir. Il n’est pas utile d’appeler pour le matin, les enfants sont accueillis dans la mesure où le choix du forfait garderie est général. Le Syndicat met à disposition son personnel auprès de la Communauté de Communes qui gère ce service. Le restaurant scolaire Grâce à la compétence et au dévouement des agents, de nombreux enfants, en moyenne 45, profitent de la pause de midi pour déjeuner ensemble. Il est indispensable que les règles de vie en commun soient respectées : - Respect des adultes et des autres enfants, - Respect de la nourriture servie, - Respect du matériel... Un guide de bonne conduite est signé par les parents et enfants inscrits. Des avertissements y sont consignés et des alertes sont réalisées auprès des parents dès qu’ils deviennent trop importants. Une exclusion temporaire ou définitive peut-être décidée en cas de non amélioration du comportement de l’enfant. Au cours du dernier trimestre de l’année scolaire 2016/2017 une visite du CHSCT (Commission d’Hygiène et de Sécurité et des Conditions de Travail) du Centre de Gestion de la Fonction Publique Territoriale a été réalisée sur la structure. Le groupe de visite est intervenu sur toute la durée quotidienne de fonctionnement, de la mise en place du restaurant, au temps repas et pour finir de l’entretien des locaux. Cette décision de visite est le résultat d’un tirage au sort par la commission. Cette journée fut l’occasion de discussions avec les agents et responsables du Syndicat puis d’une étude du fonctionnement du service. Le rapport final de la commission est favorable au Syndicat qui met tout en œuvre pour que ses salariés travaillent dans les meilleures conditions. Quelques petits conseils et notamment pour les gestes et postures ont été donnés sur site et repris au rapport. Le préventionniste du CHSCT a proposé une aide à l’élaboration du document unique des risques professionnels. Le Syndicat a accepté l’offre subventionnée pour la réalisation de ce document obligatoire qui est en cours de réalisation. Les structures d’accueil et missions des agents sont donc à l’étude pour une détection des risques particuliers et pour des propositions d’actions si elles s’avéraient nécessaires (formations des agents, acquisitions d’équipements de protection...). --- La bibliothèque intercommunale « Montbel Auteurs » Tous les mercredis après-midi et samedis matins, Arlette, Dominique, Laurence, Marie-Jeanne, et Patricia vous accueillent chacune leur tour lors des permanences d’ouverture au public. Elles organisent la gestion mensuelle de votre bibliothèque et préparent les échanges d’ouvrages avec le Savoie-Biblio. Le stock mis à disposition est renouvelé et tient compte de vos souhaits et de vos goûts de lecture. Tous les trimestres, à l’aide du financement alloué par les communes de Belmont-Tramonet et Verel de Montbel, elles réalisent des achats de livres récents et avec les subventions du Département, allouées ponctuellement pour des fonds thématiques, elles renouvellent les ouvrages pour enfant, les livres à gros caractères... Elles créent également l’animation de votre bibliothèque et vous avez pu découvrir, en cette fin d’année 2017, une exposition de petites sculptures inspirées par les œuvres littéraires et créées par une artiste locale, Bénédicte SCHULLER. Les enfants, comme chaque année, ont participé à l’heure du conte le mercredi 20 décembre 2017 et au petit goûter de fin de séance. Arlette, Dominique, Laurence, Marie-Jeanne, et Patricia vous lancent un appel et nous nous joignons à celui-ci. « Nous serions très heureuses de vous accueillir au sein de notre équipe ou parmi nos abonnés. Nous aimons les livres et nous espérons pouvoir échanger avec vous sur les diverses lectures appréciées. Par ailleurs il nous serait très agréable aussi de pouvoir compter sur quelques personnes supplémentaires pour une petite participation à l’organisation de la bibliothèque ; pour tenir permanence de temps en temps et pour nous aider à sélectionner les ouvrages susceptibles de plaire au plus grand nombre de lecteurs abonnés. » SOU DES ECOLES Le Sou des Écoles est une association de parents d’élèves bénévoles qui donnent un peu de leur temps et de leur énergie pour organiser des événements qui permettent de récolter des fonds qui seront directement profitables aux enfants. Ces fonds subventionnent une partie des projets proposés par les enseignants (activités sportives telles que la piscine, culturelles comme le cinéma ou les spectacles, ainsi que des sorties et du matériel scolaire pour toutes les classes. C’est pour le bien-être de tous les élèves des 2 écoles, Verel-de-Montbel et Belmont-Tramonet. C’est pourquoi le Sou organise au cours de l’année différentes manifestations. Ainsi nous nous retrouvons membres du bureau et bénévoles, et passons des moments extrêmement conviviaux que nous serions très heureux de partager avec vous. 2017 a été marquée par la formation d’un tout nouveau bureau composé d’une dizaine de membres bénévoles. Motivés et animés par la volonté de créer du lien entre les parents d’élèves, cette nouvelle équipe espère bien vous proposer des événements sympas et conviviaux afin de récolter des fonds pour que nos enfants puissent enrichir leur année scolaire d’incroyables expériences. Pour ceux qui souhaiteraient participer à cette bonne ambiance, n’hésitez pas à vous faire connaître ! En Février 2018, la journée du Carnaval a permis de récolter des fonds grâce à la vente de brioches et la buvette mais ce fut surtout l’occasion de passer un moment animé avec les enfants : goûter, stands de jeux, musique et rires ! Afin de mieux vous tenir informé, nous avons mis en place : - Une page Facebook intitulée Sou des Ecoles de Verel de Montbel et Belmont Tramonet Vous découvrirez les photos des évènements ainsi que leur préparation et serez informé des dates à venir. - Pour toutes questions, contactez-nous par téléphone au 06 43 47 55 71 ou au 06 10 39 63 63 et par email : email@example.com Au programme pour 2018 : - Vente de diots : samedi 7 avril - Kermesse de l’école : samedi 23 juin - Et bien d’autres manifestations à venir 😊 Au plaisir de vous rencontrer à l’occasion de l’une de ces manifestations :) L’Équipe du Sou des Écoles. A.C.C.A. LA DIANE Les chasseurs ont organisé leurs traditionnels « BOUDINS A LA CHAUDIERE » les 11 et 12 février. Fricassées et Andouilles ont rencontré un vif succès. F.N.A.C.A Les anciens combattants d’Afrique du Nord vous invitent à commémorer le cessez le feu en Algérie le 19 mars, ainsi que le 11 novembre pour perpétuer le souvenir des guerres 1914-1918 et 1939-1945, en hommage aux victimes et pour devoir de mémoire. Nous vous convions également à l’inauguration de la plaque commémorative, qui sera édifiée à proximité du monument aux morts le samedi 24 mars à 11 h00. Le délégué FNACA Michel PHILIPPON ETAT CIVIL Naissances - Salahdin RECOCHE, fils de Fariza RAMDANI et Morgan RECOCHE né le 15 septembre 2017 - Noan CLARET, fils de Marine et Aurélien CLARET né le 07 décembre 2017 Mariage - Sophie STORZ et Richard BLIN, domiciliés route de Domessin Décès - Christian ROINSOL, 56 ans, décédé le 20/03/2017 OUVERTURE SECRETARIAT DE MAIRIE La mairie est ouverte le MARDI de 8 h 30 à 11 h 30 et le JEUDI de 14 h à 18 h ; Permanence du maire le jeudi de 16 h à 18 h ou sur rendez-vous (tél mairie : 04.76.37.28.09) DEMACHES ADMINISTRATIVES CARTES GRISES PERMIS DE CONDUIRE Pour votre demande de carte grise et permis de conduire la démarche se fait exclusivement sur le site https://ants.gouv.fr . AUTORISATION DE SORTIE DU TERRITOIRE Depuis le 15 janvier 2017, l’autorisation de sortie de territoire d’un mineur non accompagné par un titulaire de l’autorité parentale est rétablie. Si votre enfant voyage à l’étranger sans vous, il vous faudra remplir un formulaire, le signer. Puis remettre ce formulaire à l’accompagnant, avec une photocopie de votre pièce d’identité. Formulaire disponible sur le site service-public.fr : Cerfa n°1564601 CARTE NATIONALE D’IDENTITE -PASSEPORTS Les demandes de cartes d’identité seront traitées désormais par des mairies équipées reliées à l’application TES (titres électroniques sécurisés) : mairie de Pont de Beauvoisin Savoie et Isère, mairie de Yenne, Les Echelles, Chambéry. Il vous faudra prendre rendez-vous pour faire établir votre Carte d’identité ou votre passeport. PACS Depuis le 1er novembre 2017, les PACS peuvent se conclure soit en mairie, soit devant notaire. Pour la déclaration conjointe d’enregistrement du Pacs, les futurs partenaires doivent se présenter en personne et ensemble à la mairie, munis des documents originaux (convention et déclaration de PACS, acte de naissance, justificatif domicile et de leur pièce d’identité en cours de validité.) Téléphoner en mairie pour les démarches. NUMEROTATION COMMUNALE Les services de la poste renvoient à l’expéditeur les courriers avec le mauvais adressage (pas de numérotation indiquée). Aussi si vous n’avez pas encore effectué les démarches auprès des services publics (EDF, Téléphone....) ou autres correspondants, nous vous invitons à le faire pour ne pas perturber la distribution de votre courrier. DIVAGATION DES CHIENS Nous avons toujours ces mêmes problèmes récurrents de divagation de chiens. Nous vous rappelons que la divagation des chiens est interdite. (possibilité de contravention de 2ème classe soit 150 €) Une convention signée avec la SPA de Chambéry lui permet de prendre en charge les chiens errants, à charge du propriétaire de les récupérer moyennant paiement d’une indemnité de gardiennage. Pour la sécurité de tous, cette convention sera appliquée dès signalisation d’un chien errant, propriétaire connu ou pas. SICTOM - DECHETTERIE Contrôle d’accès en déchetterie en 2018 Afin d’améliorer l’accueil des usagers particuliers ou professionnels, le Sictom du Guiers mettra en place un nouveau système de contrôle d’accès sur les trois déchetteries de son territoire dans le courant de l’année 2018 : Domessin, Saint-Genix-sur-Guiers et Les Abrets. Cette réflexion a été menée avec le Sictom de la région de Morestel et le Syndicat mixte nord Dauphiné (SMND). Il s’agit avant tout d’améliorer le fonctionnement des déchetteries et de rendre accessibles les déchetteries de l’ensemble de ces syndicats à l’ensemble des habitants des territoires. Le dispositif de contrôle d’accès va en effet permettre de : - Réguler le nombre de véhicules sur le quai et ainsi vous permettre de déposer vos déchets dans de bonnes conditions ; cela participera à améliorer la fluidité de circulation sur le quai, - Rendre le gardien plus disponible pour vous conseiller lors de vos dépôts, - Améliorer le suivi des professionnels par une facturation automatique sans intervention des gardiens, au passage en déchetterie (et non aux volumes) pour les inciter à optimiser leurs dépôts. - de supprimer les conflits liés à l’identification des usagers en entrée de déchetterie, - d’ouvrir l’utilisation des déchèteries aux habitants des territoires limitrophes (Sictom de Morestel, SMND) et vice-versa. Les déchetteries seront équipées d’une barrière à l’entrée de chacun des sites et d’une caméra de lecture des plaques minéralogiques des véhicules. Pour être reconnu et permettre la levée de la barrière, le véhicule devra être enregistré au préalable auprès du Sictom du Guiers. Les inscriptions seront ouvertes vers le mois d’avril 2018, sur le site internet du Sictom du Guiers ou par le renseignement d’un bulletin d’inscription qui sera disponible au sein de toutes les mairies et les déchetteries. L’utilisation des déchetteries restera gratuit pour les particuliers et payant pour les professionnels. Pour ces derniers le tarif au passage n’a pas encore été déterminé. SIAGA Le contrat de bassin Guiers-Aiguebelette Engagé fin 2012 pour une durée de 7 ans, il se traduit par un programme d’actions visant à préserver et restaurer les milieux aquatiques et leurs zones humides associées. Ces actions, soutenues financièrement par l’Agence de l’eau, la Région, les Départements de Savoie et d’Isère et les communes du bassin versant, sont portées par 45 maîtres d’ouvrage. En tant qu’animateur du contrat, le SIAGA assure la coordination des actions menées, en lien avec les collectivités, les financeurs et les porteurs de projets. Ce contrat permet la construction de stations d’épuration, l’entretien des berges de cours d’eau, la lutte contre les espèces végétales invasives, etc. et la gestion de milieux naturels remarquables ! Une action du contrat : la préservation des boisements et autres zones humides de la vallée du Thiers – par le CEN Savoie La vallée du Thiers compte parmi les sites naturels les plus remarquables de l’Avant pays savoyard, mais aussi du département. Il s’agit d’un ensemble de zones humides de 120 ha, couvert à plus de 50% par des boisements humides, dont le bon état et le bon fonctionnement sont fondamentaux pour assurer un ensemble de services également essentiel pour le fonctionnement de notre société. De telles zones humides, en contrepartie d’une gestion et d’usages adaptés, peuvent en effet assurer des services de régulation (prévention des inondations, purification de l’eau et de l’air), mais aussi des services à caractère social (qualité paysagère du cadre de vie, élément d’attachement à un territoire, ressourcement physique et mental à travers des activités de pêche, chasse, promenade…). Ce constat positionne le Conservatoire d’espaces naturels de la Savoie (CEN Savoie), institution agréée par les pouvoirs publics pour ses qualités d’expert et d’animateur, comme porteur d’un projet de préservation à la hauteur de ces enjeux. Assembleur de compétences et de moyens, le CEN Savoie conduit son action en partenariat étroit avec les communes de Belmont-Tramonet, Verel-de-Montbel, Domessin et La Bridoire qui, avec les propriétaires et usagers, comptent parmi les premiers acteurs concernés par ce projet. Depuis 2016, le CEN a souhaité centrer ce projet sur les boisements humides ; il a confié à la SAFER Auvergne-Rhône-Alpes une enquête auprès de plus de 100 propriétaires sur une surface de 102 hectares en boisement naturel, de part et d’autre du cours d’eau. Grâce à l’adhésion d’un certain nombre de propriétaires à la démarche proposée, 13 hectares de boisements humides pourront être acquis en vue de leur conservation sur le long terme ! URBANISME :* \| NOM \| Type de Construction \| Lieu \| Permis accordé le \| \|-------------------\|----------------------\|-----------------\|------------------\| \| GROS Ludovic \| Maison d’habitation \| La Planche \| 09/02/17 \| \| TOUVIER Anne Laure\| Maison d’habitation \| l’Etang \| 16/02/17 \| \| VALANSOT Bernard \| Maison d’habitation \| Chef-lieu \| 14/03/17 \| \| BLANCHIN Raymond \| Création d’un garage \| Chef-lieu \| 06/04/17 \| \| CAMPOS Sandrine \| Maison d’habitation \| Le Bajat \| 16/05/17 \| \| VINCENOT Christine\| Maison d’habitation \| Chef-lieu \| 05/06/17 \| \| PEYLIN Bruno \| Maison d’habitation \| Chef-lieu \| 13/06/17 \| \| PIQUARD Jocelyne \| Création d’un garage \| Chemin des Bruyères \| 22/06/17 \| \| DELOBEL Sébastien \| \| \| \| \| ZAPLATA Sylvain \| Maison d’habitation \| Le Buffet \| 05/12/17 \| INFOS DIVERSES : --- RESA : Une histoire de SOLIDARITE, de PROXIMITE et des moments partagés Aller à la rencontre des personnes âgées qui se sentent seules, c’est ce que l’Association RESA “Réseau Echange Solidarité en Avant pays savoyard” essaie de faire au mieux depuis 2006. Apporter un sourire de l’extérieur, proposer une présence et une écoute, partager un peu de temps : une trentaine de bénévoles formés visitent régulièrement à leur domicile, les personnes âgées qui le souhaitent et permettent ainsi à leurs proches de faire une pause. N’hésitez pas rejoindre le réseau. RESA en chiffres : En 2016-2017 : * 105 personnes visitées depuis 2006 dont 27 en 2017 * 30 bénévoles formés * 64 adhérents Contact : Association RESA Maison de la vie locale – Place de la Résistance 73520 LA BRIDOIRE firstname.lastname@example.org - Tél : 04 73 31 82 42 ou 04 76 31 18 12 --- DEVENEZ SAUVETEUR AQUATIQUE en 2018 Les sapeurs-pompiers du Service Départemental d’Incendie et de Secours recrutent, chaque année, une centaine de sauveteurs aquatiques afin d’assurer la surveillance d’une trentaine de plages de la Savoie. C’est pourquoi, le S.D.I.S. organise en 2018 une formation complète au Brevet National de Sécurité et Sauvetage Aquatique (B.N.S.S.A.) et Premier Secours en Equipe (PSE 1 et 2) Ce stage aura lieu du 30 mars au 2 avril puis du 7 au 14 avril Ce stage est ouvert aux personnes majeures, possédant des aptitudes pour la natation, et validant les épreuves de sélection (le samedi 24 mars). La date limite d’inscription est fixée au 22 mars 2018 Pour obtenir un dossier d’inscription : email@example.com Le Service surveillance des plages / BNSSA est également joignable, pour tout renseignement complémentaire, au 04.79.60.74.29. (heures ouvrables) ou par courrier : Service Surveillance des plages et B.N.S.S.A Centre de Secours d’Aix les Bains 15 ROUTE DE L’ALBANAISE 73100 GRESY SUR AIX L’OPAH de l’Avant Pays Savoyard, Chautagne et Chartreuse : Des aides pour vos travaux de rénovation ! Prolongation de deux ans, jusqu’au mois d’octobre 2018. Des aides financières et des conseils gratuits L’OPAH permet, sous conditions, pour les propriétaires occupants ou bailleurs, d’attribuer des aides financières pour la réalisation de travaux et d’accompagner gratuitement à la préparation des projets, du premier contact au versement de la subvention. Qui est concerné ? Conditions d’éligibilité aux aides dans le cadre de l’OPAH : - Vous habitez une des 54 communes de l’Avant Pays Savoyard, de la Chautagne et de la Chartreuse (partie savoyarde) - Vous occupez ou vous louez un logement dont vous êtes propriétaire - Vous souhaitez faire des travaux Quels travaux sont aidés ? - travaux améliorant la qualité énergétique : isolation, menuiseries, chauffage, énergie renouvelables... - travaux permettant le maintien à domicile des personnes âgées et/ou à mobilité réduite : douche à l’italienne, siège monte escalier, rampe d’accès à l’habitation... - travaux améliorant la sécurité, la salubrité : humidité, absence de chauffage... A qui s’adresser? Pour savoir si vous pouvez bénéficier d’une aide et connaître le dispositif de l’OPAH, munissez-vous de votre dernier avis d’imposition (pour les projets des propriétaires occupants) et composez le 0 800 400 522 (appel gratuit depuis un poste fixe) afin que les conseillères de SOLHA puissent vous renseigner et éventuellement, vous proposer un rendez vous à domicile. \| ORGANISMES \| INTERVENANTS \| PERMANENCES \| \|---------------------------------------------------------------------------\|-------------------------------\|----------------------------------------------------------------------------\| \| Assistante sociale Conseil départemental de la Savoie : \| Patricia PERRAUD \| Sur rendez-vous 04 79 44 53 85 \| \| La Bridoire, Pont de Beauvoisin \| \| \| \| Assistante sociale Conseil départemental de la Savoie : \| Caroline MOUHAT \| Sur rendez-vous 04 79 44 53 85 \| \| Saint-Béron, Domessin, Pont de Beauvoisin \| \| \| \| Assistante sociale Conseil départemental de la Savoie : \| Célia LOZANO \| Sur rendez-vous 04 79 44 53 85 \| \| Belmont-Tramonet, Vérel de Montbel, Pont de Beauvoisin \| \| \| \| - PMI : Puéricultrice : \| Béatrice RUFFIN-PHILIBERT \| Sur rendez-vous 04 79 44 53 85 \| \| Saint-Béron, Belmont-Tramonet, Vérel de Montbel \| \| Consultations de nourrissons sur rendez-vous \| \| - PMI : Puéricultrice : \| Madame CARLET \| Sur rendez-vous 04 79 44 53 85 \| \| La Bridoire, Domessin, Pont de Beauvoisin \| \| Consultations de nourrissons sur rendez-vous \| \| CARSAT Service social \| Charlotte BILLAUD \| Sur rendez-vous en contactant le secrétariat au : \| \| \| \| 04 79 26 69 10 \| \| CPAM \| Conseillères assurance maladie\| Lundi 09h – 12h sans rendez-vous \| \| \| \| Jeudi 09h – 12h sur rendez-vous 06 17 30 25 51 \| \| SOS FEMMES VIOLENCE \| Permanencière \| 1<sup>er</sup> et 3<sup>ème</sup> vendredi après-midi sur rendez-vous \| \| \| \| 04 79 85 53 68 \| \| CARSAT RETRAITE \| Plus de permanences \| Contacter le 39 60 \| \| MSA \| Plus de permanences \| Contacter la MSA 106 Rue Juiverie 73000 CHAMBERY \| \| \| \| 09 69 36 87 00 \| \| CAF DE LA SAVOIE \| Plus de permanences \| Sur Rendez-vous à Chambéry 0810 25 73 10 \| \| OPAC SAVOIE \| Changement d'adresse : Les Sapins Bât E, Rue des Moulins 73330 LE PONT DE BEAUVOISIN \| Dominique BURLET Lundi au vendredi de 08h00 à 09h00 04 76 32 93 09 \| \| NUMEROS UTILES \| \|----------------\| \| POMPIERS \| 18 \| \| POLICE GENDARMERIE \| 17 \| \| SAMU \| 15 \| \| URGENCE SAMU \| 112 \| \| CENTRE ANTI POISON LYON \| 04.72.11.69.11 \| \| HOPITAL PONT DE BEAUVOISIN \| 04.76.32.64.32 \| \| MEDECIN DE GARDE \| 17 \| \| PHARMACIE DE GARDE \| 32 37 \| \| MAIRIE VEREL DE MONTBEL \| 04.76.37.28.09 \| \| ECOLE DE VEREL DE MONTBEL \| 04.76.37.23.58 \| \| ECOLE DE BELMONT TRAMONET \| 04.76.37.37.37 \| \| COLLEGE LA FORET ST GENIX SUR GUIERS \| 04.76.31.83.13 \| \| LYCEE PRAVAZ PT DE BEAUVOISIN \| 04.76.37.10.10 \| \| DECHETTERIE DOMESSIN \| 06.25.72.93.04 \| \| ADMR THIERS ET GUIERS \| 04.76.31.25.60 \| \| CCAS PONT DE BEAUVOISIN (soins infirmiers à domicile, téléalarme) \| 04.76.37.00.40 \| \| LISTE DES ASSISTANTES MATERNELLES SUR VEREL DE MONTBEL \| \|--------------------------------------------------------\| \| - Karine BERNERD : 788 route de Domessin \| \| 04.76.37.25.28 \| \| - Maud BERNERD : 983 route de Domessin \| \| 06.22.62.43.26 \| \| - Claudine DE AZEVEDO : 225 route du Chef-lieu Les mandrines n° 5 \| \| NUMEROS UTILES \| \|----------------\| \| POMPIERS \| 18 \| \| POLICE GENDARMERIE \| 17 \| \| SAMU \| 15 \| \| URGENCE SAMU \| 112 \| \| CENTRE ANTI POISON LYON \| 04.72.11.69.11 \| \| HOPITAL PONT DE BEAUVOISIN \| 04.76.32.64.32 \| \| MEDECIN DE GARDE \| 17 \| \| PHARMACIE DE GARDE \| 32 37 \| \| MAIRIE VEREL DE MONTBEL \| 04.76.37.28.09 \| \| ECOLE DE VEREL DE MONTBEL \| 04.76.37.23.58 \| \| ECOLE DE BELMONT TRAMONET \| 04.76.37.37.37 \| \| COLLEGE LA FORET ST GENIX SUR GUIERS \| 04.76.31.83.13 \| \| LYCEE PRAVAZ PT DE BEAUVOISIN \| 04.76.37.10.10 \| \| DECHETTERIE DOMESSIN \| 06.25.72.93.04 \| \| ADMR THIERS ET GUIERS \| 04.76.31.25.60 \| \| CCAS PONT DE BEAUVOISIN (soins infirmiers à domicile, téléalarme) \| 04.76.37.00.40 \| \| LISTE DES ASSISTANTES MATERNELLES SUR VEREL DE MONTBEL \| \|--------------------------------------------------------\| \| - Karine BERNARD : 788 route de Domessin 04.76.37.25.28 \| \| - Maud BERNARD : 983 route de Domessin 06.22.62.43.26 \| \| - Claudine DE AZEVEDO : 225 route du Chef-lieu Les mandrines n° 5 04.57.20.16.40 \|	f54fe30c-83e1-42bb-95e6-43a741835ec9	HuggingFaceFW/finepdfs/tree/main/data/fra_Latn/train	finepdfs	fra_Latn	57,715
Org.nr Det Kongelige Arbeids- og inkluderingsdepartement 0030 Oslo - r!;rheids-og inkltderinSGe { __ _ t f /arkivkode' -.. /avd.: 0. off.; S aksbel,,. lo, 27. april 2006 Postboks 8019 Dep n m Rederienes Landsforening HØRING AV FORSLAG TIL NY FORSKRIFT OM MELDEPLIKT TIL AAREGISTERET Vi viser til brev av 17. mars d.å. vedrørende ovennevnte. I brevet blir høringsinstansene bedt om å vurdere de to forskjelligge alternativene til ny § 6 i forskriftsutkastet. Våre kommentarer gis på bakgrunn av at vi er en interesseorganisasjon for 50 rederier som er engasjert i innenriks sjøfart. Rederiene opererer rundt 400 skip langs norskekysten og i fjordene. Det store flertall av disse fartøyene omfattes av unntaksregelen i § 6, 6. ledd i gjeldende forskrift. Det første alternativet gir anvisning på et umoderne og administrativt tungt system. Selv om dagens system med forenklet registrering videreføres, er det etter vårt skjønn prinsipielt uheldig at man må søke om det. Etter vårt skjønn er derfor alternativ 2 (Nærings- og handelsdepartementets forslag) langt å foretrekke. Dette sikrer enklere administrasjon for rederiene, og er mer tidsmessig og bedre i samsvar med nåværende rapporteringspraksis. Vi vil derfor på det sterkeste oppfordre Departementet om å legge alternativ 2 til grunn ved utarbeidelsen av den nye forskriften. Vennlig hilsen Red rienes L .... forening Mo n Oøsta isson	<urn:uuid:5538c70b-456d-4e02-bce6-fd6f9d48a053>	HuggingFaceFW/finepdfs/tree/main/data/nob_Latn/train	finepdfs	nob_Latn	1,413

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