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Bioenergy and energy from waste
Sewage treatment plant smells success in synthetic gas trial
A new waste to energy project has set out to produce synthetic gas from sewage sludge at a wastewater treatment plant south of Brisbane.
By: ARENA
In an Australian-first, Logan City Council will use the gasification process to dramatically shrink the volume of waste needing to be trucked off site and produce syngas to power the facility.
Once wastewater is treated to kill off harmful pathogens and bacteria, the remaining biosolids will be heated to high temperatures to produce a synthetic gas made up of mostly hydrogen, carbon monoxide, methane and carbon dioxide.
In conjunction with a new solar installation, the project will cut the carbon emissions of the plant and make the sewage treatment process almost entirely energy neutral. The Council aims to market the residual biochar from the gasification process as an environmentally friendly soil fertiliser.
Annually producing about 34,000 tonnes of biosolids from its catchment of 300,000 people, the Loganholme Wastewater Treatment Plant currently uses an energy intensive drying process to remove moisture from the sewage sludge so it can be trucked away and used to fertilise farms.
As well as being expensive, transporting the biosolids produces additional carbon emissions and misses the opportunity to produce energy from the waste product.
Logan City Council's Acting Road and Water Infrastructure Director Daryl Ross said the project seeks to find a viable and sustainable way to deal with the byproducts from the sewage treatment process.
"At present, six truckloads of biosolids are taken 300 kilometres to Darling Downs for land application each day. That costs $1.8 million annually and accounts for 30 per cent of the operating costs of the plant," Ross said.
Gasifier developer Pyrocal is a project partner. Image: Pyrocal
"Costs are increasing due to rising electricity prices, increasing population and tightening of government regulations on carbon reduction and managing persistent organic pollutants in soils," he said.
ARENA is providing $6.2 million towards the $17.3 million project, which if successful could be replicated by other councils. According to ARENA CEO Darren Miller, the Logan demonstration could provide a commercial business case for other similarly sized wastewater treatment plants.
"The key knowledge learned from this installation will be significant given the first-of-a-kind deployment," he said.
"This innovative process will help lower energy costs, emissions and significantly reduces the volume of waste from the sewage treatment process."
Construction is due to begin July 2020 with the facility expected to be fully operational by July 2021.
While the project's use of biosolids to produce synthetic gas is unique, the gasification process itself is far from groundbreaking. Describing the heating of organic matter or fossil fuels to a high temperature in an environment with a controlled amount of oxygen, gasification has been used to supply energy since the 1800s.
Historically coal or charcoal has fuelled the gasifier, but if successful, the newly announced project could provide a blueprint to produce renewable energy from a waste product literally piling up around the country.
ARENA's funding falls under its remit to improve the energy productivity of large energy users and helping industry to reduce emissions. Wastewater treatment is emerging as one area where significant gains can be made, as the process consumes large amounts of energy and produces mountains of biosolids.
And it isn't the only project trialling new ways to reduce waste and produce energy from sewage treatment byproducts.
The Loganholme Wastewater Treatment Plant
In 2018, ARENA announced funding for a Southern Oil demonstration project to produce biocrude oil from biosolids at their refinery near Gladstone. If successful, the project could be scaled up to produce biofuels from biosolids stockpiled at Melbourne's wastewater treatment plants.
ARENA also announced it had approved funding this week for Western Australian company Hazer to produce hydrogen from biogas produced through the treatment of sewage. In a world-first, the project will convert biomethane to renewable hydrogen and graphite using an iron ore catalyst.
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News Briefing
- By Emily Chilton and Sarah Kiser, Co-Editors-in-Chief -
California: Raging wildfires have devastated Northern California, killing at least 15 people and damaging hundreds of acres of property and land. The New York Timesreported that "state fire officials estimated that 17 separate fires…had burned about 115,000 acres over eight counties." The fires are still active, and tolls of dead and injured are expected to rise as firefighters continue their attempts to stop the blazes.
Harvey Weinstein: Even more women have come forward with stories of sexual harassment or assault by Harvey Weinstein, the former head of The Weinstein Company and Miramax Studios. An investigative report by the Times came out on Thursday, Oct. 5, chronicling Weinstein's history of abuse and cover-ups. Since the report, actresses including Gwyneth Paltrow and Angelina Jolie have come out with their stories of harassment encounters with the erstwhile studio head; the number of accusers has grown to over a dozen.
Contraception rollback: President Trump has changed health care law so that companies and nonprofits are no longer required to provide birth control to their employees if the company has a religious or moral objection. Roger Severino, director of the Health and Human Services Office of Civil Rights described it as a "limited exemption." But health policy analysts have said that the policy changes allows an easy loophole that any employer can claim. The attorney generals of Massachusetts and California filed lawsuits to block the new law.
Catalonia: On Sunday, Oct. 1, the Catalonia voted overwhelmingly to secede from Spain and become an independent country. However, the leader Carles Puigdemont has stated that the secession process will halt until his government can negotiate with the Spanish government in Madrid. In a speech on Tuesday, Mr. Puigdemont seemed to advocate the right and intention of Catalonia to become independent, while also hesitating to announce that independence, leaving time and goodwill to speak with the federal government of Spain. Madrid has denounced the vote as illegal and invalid, and Spanish police attempted to stop voters from casting their ballots in multiple places during the referendum.
Local sports: On Sunday, the Carolina Panthers overcame a multitude of penalties in the first quarter to snag a 27-24 win over the Detriot Lions. This win comes after another close one against the New England Patriots on Oct. 1. Even closer to home, NC State football has also had two recent wins against Syracuse and Louisville. Go Pack!
Information gathered from The New York Times and NPR.
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Pauli Murray; Black, Queer and Gender Nonconforming Representation
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From the Mountains to the Big Stage
Posted on December 8, 2015 by comm3660
By: Sam Kioa
Balancing academics along with playing for a high profile collegiate football team can be difficult for most student athletes throughout the country, but for Stanford University offensive lineman Brandon Fanaika, it's more of a way of life.
"I've been playing this game and everything that comes along with it my whole entire life. At this point, I understand how disciplined you have to be to keep up with the game. I love everything about it and can only be grateful that I've been given this opportunity in the first place," said Fanaika.
Fanaika hails from the small city of Pleasant Grove, Utah, where he reflects on most of his childhood memories up to graduating from Pleasant Grove High School. According to Max Preps, Fanaika was considered the top high school football recruit in the state of Utah in 2012.
Fanaika received scholarship offers from prestigious schools throughout the country during his high school years. Auburn University, UCLA, and USC were just a few of the universities that were highly recruiting Fanaika. Stanford University ended up being the final destination for Fanaika but his decision came at a high risk as well.
Fanaika made it clear from the beginning that he would only sign a letter of intent to a school if he was allowed to serve a two year church mission for The Church of Jesus Christ of Latter day Saints. Stanford University just so happened to highly covet Fanaika and so they allowed him to serve his mission and keep his scholarship upon his return. At this point, he was more than excited to play for a successful football program that respected his personal decision to serve a mission.
Although Stanford was respecting his personal decision to serve, others weren't so pleased to hear about his decision to serve a mission. Sport analysts throughout the country along with fans criticized Fanaika for his decision to give up football for two years. Many claimed that he wouldn't be the same elite player that he was when it returned home while some even claimed that the University should take his scholarship and give it up to someone who wasn't leaving on a service mission.
Throughout all of the negative responses that Fanaika received, one person that helped him stay faithful to his decision was his mother Navu Fanaika.
"I told Brandon that he needed to make stay faithful to his decision and to not let any outside influences affect his decision. Brandon has always been a good hearted young man and I didn't pressure him into anything. He knew what he wanted from the beginning and Stanford just so happened to offer him the best option for his life and that's what he wanted," Navu stated.
Fanaika eventually completed his two year mission and is currently a redshirt sophomore playing for the Stanford University football team. One example that he's been able to turn to is fellow Stanford teammate and Pleasant Grove native, Dallas Lloyd who also served a two year mission before enrolling into Stanford University.
"I've known Brandon my whole life and to end up in similar situations, I know that it's something that only made us stronger. Now we're both here playing for one of the best football teams in the country" said Lloyd through a text message.
Despite all of the scrutiny Fanaika received throughout his prep years, he is now contributing to one of the most successful collegiate football teams in the country. Stanford is currently ranked 13th in the country according to ESPN.
"I consider myself more than blessed to be where I am today. Because of what happened in the past, I'm stronger than I was back then and because of that I'm able to help out my younger teammates who go through similar situations as well," Fanaika said.
Filed under: Student-Journalists |
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Home » 7,000 Visitors Projected for Vision 2011
7,000 Visitors Projected for Vision 2011
STUTTGART, GERMANY-The 24th International Trade Fair for Machine Vision (MV), Vision 2011, will be staged this year at the Stuttgart Trade Fair Centre from November 8 – 10, 2011.
"All indications are that this year's VISION will surpass the record from 2010. Far more net exhibition space has now already been booked than in the comparable period last year", says Florian Niethammer, project manager for VISION at Messe Stuttgart.
The Integration Area, an exhibition platform specifically for systems integrators, will be considerably larger this year. "Based on the number of registrations received to date, there will be 50% more exhibitors than in 2010", Niethammer says.
Practical live demonstrations in the Application Park and the Vision Academy, the user-oriented training forum during Vision 2011, will make it even more attractive for end users to attend the trade fair.
The machine vision industry is also opening up more and more application areas in the non-industrial sector. Vision 2011 will examine this trend and focus for the first time on medical technology as an upcoming application area. A Medical Discovery tour will indicate, by means of a special logo, exhibitors' stands that are offering machine vision products, solutions or services for medical technology. To date, 42 companies have signed up to take part in the Medical Discovery tour.
Vision 2011 will also again feature an International Pavilion for first-time exhibitors from abroad, a group stand funded by the German Ministry of Economics (BMWi) for innovative young enterprises from Germany and the presentation of the 19th Vision award for outstanding achievements in machine vision.
In addition to the high-tech exhibition, Vision also contains an extensive first-class accompanying programme relating to advanced training. More than 300 exhibitors, of whom more than 40% come from abroad, will present their innovations in the area of image acquisition and machine vision. These innovations will include cameras, vision sensors, frame grabbers, software tools, illumination systems, lenses, accessories, complete systems, innovative application solutions and services. Some exhibitor highlights will be used as examples to demonstrate the trends which are now emerging in machine vision.
In addition to the innovative trade fair, visitors to Vision 2011 can look forward to an extensive advanced training program on all three days. The Industrial Vision Days will be the leading event in this respect. Competent representatives from the machine vision industry will speak on current topics from machine vision practice.
The program will feature exciting topics such as 3-D in medical technology, parallel computing in machine vision, the advantages of the latest data interfaces, e.g. USB 3.0, CameraLink HS and 10 GigE Vision. During a special show entitled "Interface standards brought to life", visitors to the trade fair will also have the opportunity to talk directly to developers and see standards being used. This special show has been initiated in cooperation with the Automated Imaging Association (AIA), the European Machine Vision Association (EMVA) and the Japan Industrial Imaging Association (JIIA). An expert panel will take place on the second day of the trade fair as part of the Industrial Vision Days. The previously announced topic has been changed. The new motto is now "The future of machine vision. Going embedded".
VISION 2011 is expected to attract visitors from the automotive industry, the automotive supply industry, mechanical engineering, the electrotechnical and electronics industries, the precision mechanics and optical industries, the printing, glass, wood and rubber industries, the pharmaceutical and cosmetics industries, the food industry, the aerospace industry, the medical technology industry, the security industry, traffic control systems, sport, advertising and entertainment. The target number of visitors is around 7,000.
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Legions (novel)
J. Robert King
First printing
Legions is the second novel of the Onslaught Cycle. It was written by J. Robert King and published in January 2003.
Legions continues from Onslaught and its story is concluded in Scourge.
Blurb[edit | edit source]
" In titanic battle, the world stands divided.
On one side stand the followers of Phage, who cry out for new arena combats, new champions, new blood spilled in the sand. On the other side are the supporters of Akroma, the angel, who preaches a terrifying religion hallowing her creator.
In the middle stands the lonely figure of Kamahl. Once a champion of the pits, he must now atone for the terrible wrongs he has wrought. Those wrongs gave birth to Phage and Akroma. They gave birth to the suffering of the world.
Now Kamahl must sweep the land clean of this terrible blight. But his fury may destroy that which he most loves.
Summary[edit | edit source]
Legions begins where Onslaught ended: upon the battlefield of Topos, with the joint Cabal-Krosan army fleeing before Phage's deathwurms. Phage, following the brief moment when she was Jeska, decides to return to the Grand Coliseum to receive orders from the Patriarch. Kamahl is weakened by the fight and frustrated by his lack of progress with his sister, and goes to Krosa to meditate. Akroma takes control of Topos once she has learnt that Ixidor is no longer. Braids, who was gleefully riding a deathwurm when they were reabsorbed, has crashed into the jungle and is in critical conditions. The two unmen who betrayed their creator at the last moment in order to live a life of their own find themselves on the battlefield, and decide to go to the city of Eroshia, hoping that the mages there will help them find corporeal form. The fugitives from the defeated army reach their camp and discover a magnificent, abandoned city nearby. They decide to cut all former allegiances and settle there. Under the leadership of Zagorka and Stonebrow, they rebuild their lives and call it Sanctum.
Akroma still follows Ixidor's last order and attempts to kill Phage. She reorganizes the nation to follow her and builds diplomatic relations against the Cabal. She finds the last unman, who waited patiently for the other two to go through him in a display of devotion for Ixidor, and names him Umbra. She commands him to locate the other two unmen and bring them to her so that she may punish them as deicides. She also locates the deathwurm that devoured her master, but her strength is not enough to overcome it, and decides to seal it in the ground. Finally, she finds a feeble Braids and brainwashes her to be her follower. From her, she learns of several Cabal secrets.
Phage has received the order from the First to go to Sanctum to sway them to their side. She is successfull in establishing a gambling arena, which upsets Stonebrow. He leaves to ask help from Kamahl, but the druid has decided to not interfere any more, and meditate until the time is right. Upon his return, the centaur witnesses the arrival of Akroma to Sanctum, who openly declares war on the Cabal. She then reveals to Phage her true purpose, as told by Braids: to be the mother of the reincarnation of the Cabal god, Kuberr. Akroma leaves for Topos, and Phage for the Coliseum.
The First welcomes her back, having been promised her as a prize to him by Kuberr. After intercourse, he realizes she is the only one able to resist him and plots to murder her, unaware she is already pregnant with his child.
The unmen, nicknamed Mr. Stick and Mr. Puddle first, and then Sash and Waistcoat due to their disguises, have reached Eroshia, but have failed to find corporeal form. Instead, they have greatly angered the populace, and are forced to flee. They are aided by Umbra, who also wants to get a real body. The three travel together, until they are captured by the Cabal. The Patriarch enlists them as assassins with the promise of a true body, and transforms them in giant beetles. He sends them and Phage to murder Akroma, with the understanding that the three must kill Phage before returning.
Stonebrow, frustrated by the lack of progress, leaves Sanctum to kill Akroma on his own. His battle, however, ends almost immediately, overwhelmed by Topos' defences and brainwashed to worship Ixidor. He becomes the angel's obedient servant. During a diplomatic party, she locates the deathwurm again and decides to go after it to rescue her master. When she fails to return, Stonebrow is nominated new leader. He immediately decides to wage war against Sanctum.
Sanctum grows fairly peacefully, trying to remain neutral. However, the mysterious glyphs that cover the city foretell of a period of great strife. Zagorka keeps the population calm, but she knows that soon trouble will reach the city.
Phage and her unmen/beetle companions reach the camp where Stonebrow is stationed. She commands them to rescue Braids, while she makes a run for Locus, hoping to catch Akroma. The three are successful and return to the coliseum, while Phage arrives in the palace just as Akroma reemerges from the wurm. Wandering aimlessly for days in its intestines, she has found Ixidor, who refuses to leave as Nivea's corpse is still in there. He heals his creation, though, and shows her the way out.
Akroma and Phage begin to battle, as Stonebrow returns. He attempts to kill the both, but fails and merely injures them. Phage, wounded and weakened by pregnancy, flees to give birth. The angel resumes control of Topos and Stonebrow goes to Sanctum to defend it from Akroma, having recovered his wits.
The unmen deliver Braids to the Patriarch, who is nevertheless furious for their failure to kill Phage. He strips them of their beetle bodies and banishes them. They too return to Sanctum, only to find that the mysterious glyphs have taken a life of their own and overrun the city, albeit without (much) bloodshed. They claim that the numena are returning, and that soon their master Averru will reincarnate as the city itself. They imprison Zagorka, while the unmen leave to wander. Stonebrow goes to Kamahl to implore his intervention.
Phage barely reaches Aphetto, where she gives birth to Kuberr, the second numen. The Patriarch attempts to assassinate her several times, but the influence of the newly born god protects her. Finally, a few days after he separates her from the baby and tries to kill her, but Braids, who recovered her sanity just in time, summons a dementia moster that devours him. Phage and Braids take control of the cabal in place of Kuberr.
The unmen have stumbled upon Akroma's army, and are arrested. Trying to trick her, Umbra claims that he was faithful the whole time and brought the two traitors to her for punishment. In response to this, the angel uses her magic to give Sash and Waistcoat corporeal form. Umbra seems disappointed, but she reveales that this so that she may kill them. Just as her spear is falling on them, Umbra jumps on them, making them go through him and closing the portal, dying in the process. Sash and Waistcoat are happy to have a body, but sad for the death of their good friend and companion of adventures.
Kuberr reveals that she must battle Akroma with a gigantic army, as every death will make him age by a day. Akroma, likewise, also brings countless troops to fight her. The battlefield is Sanctum, which has turned in a twisted reflection of its former self. The angel and the cabalist fight bitterly and without mercy.
Stonebrow, in the meantime, has convinced Kamahl to intervene, and the two make their way with a few men to Sanctum to end the fight. Kamahl wields Soul Reaper, the weapon forged to kill Akroma. The druid arrives as the two are fighting. Zagorka, imprisoned in a tower right above the field, decides to commit suicide by jumping. She crashes on top of Phage and Akroma, just as Kamahl's weapon falls and kills them all. From the combination of their three souls and bodies and the magic of Soul Reaper, the goddess Karona is born. The story concludes in Scourge.
Retrieved from "https://mtg.gamepedia.com/index.php?title=Legions_(novel)&oldid=318814"
Onslaught Cycle


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Entity specific disclosures in XBRL reports
XBRL International has issued draft guidelines for enterprise-specific disclosures (ESDs) in XBRL reports.
ESDs are facts included in a business report as a result of requirements from authoritative sources such as International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (US GAAP), or voluntarily provided by the reporting entity. They are sufficiently unique as to be considered specific to the reporting entity or to a small number of reporting entities.
ESDs require special handling in XBRL as the base taxonomy may not be intended, or even able, to cover all the possible reporting requirements that reporting entities include in reports when applying the principles and requirements of a specific reporting domain. In addition, the character of ESDs makes it difficult for financial users to compare companies' financial results because ESDs are rarely defined in a recognised taxonomy while they are widely used in open reporting environments, such as IFRS reporting, which is largely based on principle.
The draft guidelines are available here. Comments are requested by 23 May 2018.
IASB publishes revised Conceptual Framework
The International Accounting Standards Board (IASB) has published its revised 'Conceptual Framework for Financial Reporting'. Included are revised definitions of an asset and a liability as well as new guidance on measurement and derecognition, presentation and disclosure. The new Conceptual Framework does not constitute a substantial revision of the document as was originally intended when the project was first taken up in 2004. Instead the IASB focused on topics that were not yet covered or that showed obvious shortcomings that needed to be dealt with.
The Conceptual Framework had been left largely unchanged since its inception in 1989. In 2004, the IASB and the FASB decided to review and revise the conceptual framework, however, changed priorities and the slow progress in the project led to the project being abandoned in 2010 after only Phase A of the original joint project had been finalised and introduced into the existing framework as Chapters 1 and 3 in September 2010. Phase D saw the publication of a discussion paper and an exposure draft but was never finalised. The Boards discussed Phases B and C quite extensively without any consultation document ever being issued, and Phases E to H largely remained untouched.
During the 2011 agenda consultation many participants called for the IASB to reactivate and finalise the conceptual framework project given the multitude of open conceptual issues it is facing in many of its current projects. As a result, the IASB officially added the project to its agenda again in September 2012, this time as an IASB-only project and no longer aimed at a substantial revision of the framework but focused on those topics that are not yet covered (e.g. presentation and disclosure) or that show obvious shortcomings that need to be dealt with. As a first step, a Discussion Paper covering all aspects of the framework project was published in July 2013, followed by a comprehensive Exposure Draft in May 2015.
Summary of main aspects of the Conceptual Framework
The 2018 Conceptual Framework is structured into an introductory explanation on the status and purpose of the Conceptual Framework, eight chapters, and a glossary:
Status and purpose of the Conceptual Framework
1 The objective of general purpose financial reporting
2 Qualitative characteristics of useful financial information
3 Financial statements and the reporting entity
4 The elements of financial statements
5 Recognition and derecognition
7 Presentation and disclosure
8 Concepts of capital and capital maintenance
Appendix A Glossary
The key content of each chapter is summarised below:
Status and purpose of the Conceptual Framework. The first section notes that the Conceptual Framework's purpose is to assist the IASB in developing and revising IFRSs that are based on consistent concepts, to help preparers to develop consistent accounting policies for areas that are not covered by a standard or where there is choice of accounting policy, and to assist all parties to understand and interpret IFRS. It maintains that the framework does not override any specific IFRS. Should the IASB decide to issue a new or revised pronouncement that is in conflict with the framework, the IASB will highlight the fact and explain the reasons for the departure in the basis for conclusions.
Chapter 1 - The objective of general purpose financial reporting. This is the first of the two chapters that were finalised as part of the joint project with the FASB in 2010, so there are only limited changes. The chapter notes that objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions relating to providing resources to the entity. This is identified as information about the entity's economic resources and the claims against the reporting entity as well as information about the effects of transactions and other events that change a reporting entity's economic resources and claims. The chapter newly stresses that information can also help users to assess management's stewardship of the entity's economic resources.
Chapter 2 - Qualitative characteristics of useful financial information. This is the second of the two chapters that were finalised as part of the joint project with the FASB in 2010 (published as Chapter 3 in the 2010 Conceptual Framework). Again, changes are limited. The chapter explains the fundamental qualitative characteristics (relevance and faithful representation) and the enhancing qualitative characteristics (comparability, verifiability, timeliness, and understandability) of useful financial information and notes the cost constraint. Materiality is noted as an entity-specific aspect of relevance. The chapter reintroduces an explicit reference to the notion of prudence and states that the exercise of prudence supports neutrality. Prudence is defined as the exercise of caution when making judgements under conditions of uncertainty. New is also a clarification that faithful representation means representation of the substance of an economic phenomenon instead of representation of its legal form only.
Chapter 3 - Financial Statements and the reporting entity. The chapter states the objective of financial statements (to provide information about an entity's assets, liabilities, equity, income and expenses that is useful to financial statements users in assessing the prospects for future net cash inflows to the entity and in assessing management's stewardship of the entity's resources) and sets out the going concern assumption. It only mentions two statements explicitly: the statement of financial position and the statement(s) of financial performance (the latter being the former statement of comprehensive income); the rest are "other statements and notes". The chapter notes that financial statements are prepared for a specified period of time and provide comparative information and under certain circumstances forward-looking information. New to the framework is the definition of a reporting entity and the boundary of a it. The chapter also states the IASB's conviction that, generally, consolidated financial statements are more likely to provide useful information to users of financial statements than unconsolidated financial statements.
Chapter 4 - The elements of financial statements. The main focus of this chapter is on the definitions of assets, liabilities, and equity as well as income and expenses. The definitions are quoted below:
Asset. A present economic resource controlled by the entity as a result of past events. An economic resource is a right that has the potential to produce economic benefits.
Liability. A present obligation of the entity to transfer an economic resource as a result of past events.
Equity. The residual interest in the assets of the entity after deducting all its liabilities.
Income. Increases in assets or decreases in liabilities that result in increases in equity, other than those relating to contributions from holders of equity claims.
Expenses. Decreases in assets or increases in liabilities that result in decreases in equity, other than those relating to distributions to holders of equity claims.
New is the introduction of a separate definition of an economic resource to move the references to future flows of economic benefits out of the definitions of an asset and a liability. The expression "economic resource" instead of simply "resource" stresses that the IASB no longer thinks of assets as physical objects but as sets of rights. The definitions of asets and liabilities also no longer refer to "expected" inflows or outflows. Instead, the definition of an economic resource refers to the potential of an asset/liability to produce/to require a transfer of economic benefits. Distinguishing between liabilities and equity is not part of the new framework but has been transferred to the IASB's research project on financial instruments with the characteristics of equity.
Chapter 5 - Recognition and derecognition. The Conceptual Framework states that only items that meet the definition of an asset, a liability or equity are recognised in the statement of financial position and only items that meet the definition of income or expenses are to be recognised in the statement(s) of financial performance. However, their recognition depends on two criteria: their recognition provides users of financial statements with (1) relevant information about the asset or the liability and about any income, expenses or changes in equity and (2) a faithful representation of the asset or the liability and of any income, expenses or changes in equity. The framework also notes a cost constraint. New to the framework is the discussion of derecognition. The requirements as presented in the framework are driven by two aims: the assets and liabilities retained after the transaction or other event that led to derecognition must be presented faithfully and the change in the entity's assets and liabilities as a result of that transaction or other event must also be presented faithfully. The framework also describes alternatives when it is not possible to achieve both aims.
Chapter 6 - Measurement. This chapter is dedicated to the description of different measurement bases (historical cost and current value (fair value, value in use/fulfilment value, and current cost)), the information that they provide and their advantages and disadvantages. Current cost is newly introduced into the Conceptual Framework as it is widely advocated in academic literature. A table offers an overview of the information provided by various measurement bases. The framework also sets out factors to consider when selecting a measurement basis (relevance, faithful representation, enhancing qualitative characteristics and the cost constraint, factors specific to initial measurement, as well as more than one measurement basis) and points out that consideration of the objective of financial reporting, the qualitative characteristics of useful financial information and the cost constraint are likely to result in the selection of different measurement bases for different assets, liabilities and items of income and expense. The framework does not provide detailed guidance on when a particular measurement basis would be suitable because the suitability of particular measurement bases will vary depending on facts and circumstances. On equity, the framework offers some limited discussion, although total equity is not measured directly. Still, the framework maintains, it may be appropriate to measure directly individual classes of equity or components of equity to provide useful information.
Chapter 7 - Presentation and disclosure. In this chapter, the framework discusses concepts that determine what information is included in the financial statements and how that information should be presented and disclosed. The statement of statement of comprehensive income is newly described as "statement of financial performance", however, the framework does not specify whether this statement should consist of a single statement or two statements, it only requires that a total or subtotal for profit or loss must be provided. It also notes that the statement of profit or loss is the primary source of information about an entity's financial performance for the reporting period and that only in "exceptional circumstances" the Board may decide that income or expenses are to be included in other comprehensive income. Notably, the framework does not define profit or loss, thus the question of what goes into profit or loss or into other comprehensive income is still unanswered.
Chapter 8 - Concepts of capital and capital maintenance. The content in this chapter was taken over from the existing Conceptual Frameworkand and discusses concepts of capital (financial and physical), concepts of capital maintenance (again financial and physical) and the determination of profit as well as capital maintenance adjustments. The IASB decided that updating the discussion of capital and capital maintenance could have delayed the completion of the framework significantly. The Board might consider revising the description and discussion of capital maintenance in the future if it considers such a revision necessary.
The Conceptual Framework does not have a stated effective date and the Board will start using it immediately.
References to the Conceptual Framework
Together with the revised Conceptual Framework, the IASB has also issued Amendments to References to the Conceptual Framework in IFRS Standards. The document contains amendments to IFRS 2, IFRS 3, IFRS 6, IFRS 14, IAS 1, IAS 8, IAS 34, IAS 37, IAS 38, IFRIC 12, IFRIC 19, IFRIC 20, IFRIC 22, and SIC-32. Not all amendments, however update those pronouncements with regard to references to and quotes from the framework so that they refer to the revised Conceptual Framework. Some pronouncements are only updated to indicate which version of the framework they are referencing to (the IASC framework adopted by the IASB in 2001, the IASB framework of 2010, or the new revised framework of 2018) or to indicate that definitions in the standard have not been updated with the new definitions developed in the revised Conceptual Framework.
The amendments, where they actually are updates, are effective for annual periods beginning on or after 1 January 2020.
Press release on the IASB's website (inclues a three minute introductory video)
Feedback statement (link to IASB website)
One page factsheet on the new framework (link to IASB website)
IFRS in Focus newsletter explaining the changes
IAS Plus project page on the IASB's conceptual framework project
Updated EFRAG status report
The IASB also announces that on 18 April 2018, there will be two live web presentations to introduce the revised Conceptual Framework. Please click for more information and registration on the IASB website.
IASB issues podcast on latest Board developments
The IASB has released a podcast featuring Vice-Chair Sue Lloyd, Board member Darrel Scott, and education director Matt Tilling to discuss the deliberations at the March 2018 IASB meeting.
The 14-minute podcast features discussions of the following topics:
Disclosure initiative
Dynamic risk management
Rate-regulated activities accounting model
Management commentary practice statement
Recent CMAC, GPF, and IFRS Interpretations Committee meetings
PIRs of IFRS 13 and IFRS 8
The podcast can be accessed through the press release on the IASB website. More information on the topics discussed is available through our comprehensive notes taken by Deloitte observers of the March 2018 meeting.
EFRAG publishes results of literature review on IFRS 9 and long-term investment
In the context of its investigation on the potential effect of IFRS 9 on long-term investments, the European Financial Reporting Advisory Group (EFRAG) commissioned a literature review on the topic. The literature review complements EFRAG's discussion paper on the impairment and recycling of equity instruments published in early March 2018.
The European Commission asked EFRAG for technical advice on the topic. EFRAG already submitted quantitative data on the current holdings of equity instruments and their accounting treatment and whether entities expect that the new accounting requirements will affect their decisions in relation to investment in equity instruments. EFRAG reported its findings from this first phase in January 2018.
In the second phase of the project, EFRAG is investigating whether and how the requirements in IFRS 9 on accounting for holdings of equity instruments could be improved. EFRAG published the discussion paper to gather constituents' views on recycling and impairment of equity instruments designated at fair value through other comprehensive income on 1 March 2018 and has now made available the results of the literature view. The literature review concludes:
The limited academic evidence on the effects of IFRS 9 and related recycling issues make it difficult to draw conclusions about the possible effects of accounting requirements on long-term investors' investment strategies. Nevertheless, we suggest that standard setters may consider that recycling may be seen as a complex issue and that investors and other users of financial information might not clearly understand the issue.
Please click to access the results of the literature review on the EFRAG website.
IASB and IFRS Foundation react to EU fitness check on public reporting by companies
On 21 March 2018, the European Commission (EC) published a consultation document 'Fitness Check on the EU Framework for Public Reporting by Companies' that seems to come with the desired result of introducing 'carve-ins' when endorsing IFRSs for use in the European Union.
As reported earlier, the document seems oddly tilted against the use of IFRSs as issued by the IASB. The Chairmen of the IASB and the IFRS Foundation have now released a press release conceding that each jurisdiction is free to do as it chooses but wondering why a jurisdiction would choose a way forward that goes against the objectives of the G20, was only recently warned against in the very same jurisdiction, and leads to a state that has been identified as less than ideal in other jurisdictions.
The press release notes that the EU, a G20 member, has always been a strong supporter of the G20 objective of achieving a single set of high-quality global accounting standards and wonders why the EU would now consider undermining this objective.
The press release also repeats that both, the EU's own Maystadt review in 2013 and evaluation of the IAS Regulation in 2015, concluded that introducing carve-ins to create EU-adapted IFRSs risked encouraging the creation of regional, rather than global standards, which would lead to increased costs of capital and reporting for European issuers and would open the door to lobbying for private interests during the endorsement process.
Finally, the press release offers evidence from other jurisdictions to refute some claims in the consultation:
It provides numbers proving that the EU is not an outlier in adopting IFRSs without modification.
Major jurisdictions that have not adopted IFRSs at all (United States) still allow the use of unmodified IFRSs for foreign issuers, while introducing carve-ins would mean a loss of that privilege.
In major jurisdictions that offer a choice between unmodified IFRSs and locally amended standards (Japan), no company has adopted the locally amended standards in order not to lose the enhanced comparability with international competitors and to be able to better communicate with international investors.
Major jurisdictions with local accounting standards that are substantially converged with IFRSs (China, India) are committed to full convergence over time as the current state is not perceived as ideal mainly due to the limited international recognition of local standards.
The press release concludes:
Again, we completely accept that it is up to the EU to adopt accounting standards as it sees fit. But we believe that the introduction of EU carve-ins to IFRS Standards is in many ways a solution looking for a problem. There is no compelling evidence to show why it is needed, while the costs to EU companies―adding accounting friction to European capital markets―would undoubtedly exceed the benefits, the opposite of what the European Capital Markets Union project has set out to achieve.
Please click to access the full press release on the IASB website.
Of the big European standard-setters, only the German ASCG has so far reacted to the launch of the consultation. It fears a "politically desired result" and notes that it is of great importance that the "business community raises its voice in this important survey and sends a clearly audible signal to Brussels". Please see the full press release on the ASCG website.
IASB publishes proposed amendments to IAS 8 regarding agenda decisions
The International Accounting Standards Board (IASB) has published an exposure draft 'Accounting Policy Changes (Proposed amendments to IAS 8)', considering changes in accounting policies that result from agenda decisions published by the IFRS Interpretations Committee. Comments are requested by 27 July 2018.
Applying IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, an entity changes an accounting policy only if the change is required by an IFRS or results in improving the usefulness of information provided to users of its financial statements. However, a common reason why an entity voluntarily changes an accounting policy is to reflect non-authoritative explanatory material included in agenda decisions published by the IFRS Interpretations Committee.
To facilitate voluntary changes in accounting policy that result from an agenda decision, the Board intends to amend IAS 8 to lower the impracticability threshold for retrospective application of such changes.
Suggested changes
The changes proposed in ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) are focused on a cost benefit analysis:
If an entity changes an accounting method as a result of an agenda decision by the IFRS Interpretations Committee, it does a cost-benefit assessment: If the entity's cost of determining the period-specific effects or the cumulative effect of the change exceeds the expected benefits to users of the financial statements, the new accounting policy need not be applied retrospectively.
In addition, the IASB proposes to include corresponding application guidance for the cost-benefit assessment in the standard.
The exposure draft does not contain a proposed effective date, which the IASB intends to decide on after the exposure.
Please click for:
IASB press release (link to IASB website)
Access to the exposure draft on the IASB website
IFRS in Focus newsletter explaining the proposed amendments
Our IAS Plus project page on IAS 8 — Accounting policy changes
Standard-setters from Australia and Japan take up bilateral meetings
Representatives of the Australian Accounting Standards Board (AASB) and of the Accounting Standards Board of Japan (ASBJ) met on 22 and 23 March 2018 in Melbourne.
The standard-setters provided updates on their respective financial reporting frameworks, activities and exchanged views on the opportunities for cooperation.
They also discussed specific technical topics in which both Boards have interest:
IFRS implementation issues (particularly impairment testing),
virtual currencies,
intangibles (particularly good will),
business combinations under common control,
equity method of accounting, and
other comprehensive income.
AASB and ASBJ plan to continue these meetings.
Please click for the press release on the ASBJ website.
European Union formally adopts amendments to IFRS 9
The European Union has published a Commission Regulation endorsing 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.
The amendments issued by the IASB in October 2017 address the concerns about how IFRS 9 Financial Instruments classifies particular prepayable financial assets.
The European Union effective date is the same as the IASB's (1 January 2019), i. e. one year after the first application of IFRS 9 in its current version. Early application is permitted so entities can apply the amendments together with IFRS 9 if they wish so.
The Commission Regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council was published in the Official Journal of the European Union on 26 March 2018.
As a result of the EU's adoption, the EFRAG has updated its endorsement status report.
Updated IASB work plan — Analysis
Following the IASB's March 2018 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in March. Changes are numerous, but most important this time is an unchanged entry: "March 2018" for the Conceptual Framework indicates, that the revised framework will indeed come out next week.
Below is an analysis of all changes made to the work plan since our last analysis on 23 February 2018.
Standard-setting project
Conceptual Framework — The revised framework is to be expected next week as the unchanged entry "March 2018" indicates
Maintenance projects
Accounting policies and accounting estimates (amendments to IAS 8) — After discussion at the March IASB meeting, the next milestone has changed from "exposure draft feedback" to "decide project direction". No date has been given.
Accounting policy changes (amendments to IAS 8) — the work plan states "March 2018" (unchanged entry) and a separate communication confirms that an exposure draft will be published on 27 March 2018.
Definition of a business (amendments to IFRS 3) — An IFRS amendment is expected in June 2018 (previously set to Q2 2018).
Disclosure initiative — Definition of material (amendments to IAS 1 and IAS 8) — this project has been changed from "standrd-setting" to "maintenance". Exposure draft feedback is still expected in April 2018.
Disclosure initiative — Targeted standards-level review of disclosures — newly added to the work plan. The Board will decide project direction in June 2018.
Improvements to IFRS 8 Operating Segments (amendments to IFRS 8 and IAS 34) — The Board discussed this topic at its March meeting. A feedback statement is now expected in H2 2018.
Business combinations under common control — A discussion paper is expected in H1 2019 (pushed back from H2 2018).
Disclosure initiative — Principles of disclosure — After this topic was discussed at the March IASB meeting, the next milestone on the work plan was changed from "decide project direction" to "discuss remaining issues" in June 2018.
Discount rates — Research summary is expected in June 2018 (updated from Q2 2018).
Financial instruments with characteristics of equity — A discussion paper is expected in June 2018 (updated from Q2 2018).
Post-implementation review of IFRS 13 Fair Value Measurement — After a discussion at its March meeting, the IASB added an expected date of H2 2018 for its feedback statement.
Share-based payment — Research summary is expected in June 2018 (updated from Q2 2018).
IFRS Taxonomy Update—2017 Annual Improvements — The final update was removed from the IASB's work plan, as the 2018 IFRS Taxonomy was issued on 16 March 2018.
IFRS Taxonomy Update — Common Practice (IFRS 13) — A proposed updated is expected in June 2018 (updated from Q2 2018).
IFRS Taxonomy Update — Prepayment features with negative compensation (amendments to IFRS 9) — This was removed from the IASB's work plan, as the Update was published on 16 March 2018.
The above is a faithful comparison of the IASB work plan at 23 February 2018 and at 23 March 2018. For access to the current IASB work plan at any time, please click here.
March 2018 IASB meeting notes posted
The IASB met at its offices in London on 21 and 22 March 2018. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.
The board discussed the following topics:
The Board continued its discussion of the feedback on the Principles of Disclosure Discussion Paper. The Board unanimously approved all the staff recommendations on the next steps in the project. The Board have therefore categorised topics into those that they think are directly related to improving disclosures in financial statements, topics that they think are more relevant to the Primary Financial Statements project, topics that are unlikely to be contributing to the disclosure problems, those that can be dealt with separately from the main disclosure problem and topics that the DP did not address that the Board will now consider further.
Thursday 22 March
Dynamic Risk Management [Macro-hedging]
The Board decided that target profile represents the objective that management is working towards for a given asset profile unanimously and that the notionals of the asset profile and the target profile are required to be the same, but not the tenors.
Rate-regulated Activities
The Board supported the direction the staff are taking towards the definition of defined rate regulation (which sets the scope for the eventual new Standard) and also supported the criteria for recognising regulatory assets and regulatory liabilities.
Accounting Policies and Accounting Estimates
The Board discussed a summary of the comments received on the exposure draft to clarify the definitions of an accounting policy and an accounting estimate. No decisions were made.
IFRS 8 Operating Segments
The Board considered a revised package of amendments but decided that they would not bring sufficient improvements to justify proceeding with them (or any amendments) at this time.
Board members were concerned about how this decision would be communicated. It will need to be emphasised that many of the concerns that were identified when the PIR was undertaken in 2012 have been worked through by preparers. By deciding not to proceed with these minor amendments the Board is responding to these changed circumstances. The Board also noted that the work from the PIR and exposure draft would not be lost. If the FASB's work leads the IASB to consider making changes to IFRS 8 in relation to aggregation, these amendments could be considered at that time. It is just that the Board could not justify making the amendments on their own.
Post-implementation review of IFRS 13 Fair Value Measurement
The Board decided that the PIR provided evidence that IFRS 13 is working as intended. The Board also decided that feedback on disclosure issues should be considered in the Principles of Disclosure project, and aggregation in the Primary Financial Statements project. The Board and staff will liaise with the valuation profession on guidance the valuation profession could provide on areas identified in the PIR. The Board decided to conclude the PIR and not to propose any changes to IFRS 13.
Management Commentary
The IASB is updating its Management Commentary Practice Statement. Board members said that the Practice Statement should address long-term value creation, linkage and providing context to the current performance. The Board plans to be cautious about the language it uses in communicating about the project and how it fits into broader corporate reporting. Applications for the IASB's consultative group on this project close on 20 April 2018.
Please click to access the detailed notes taken by Deloitte observers for the entire meeting.
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FAST PLAY Payday Ticket Worth $99,978 Sold in Reisterstown
Player lands second progressive top prize in $5 game
The Maryland Lottery is looking for a lucky FAST PLAY fan who won a progressive top prize of $99,978 on July 13 in the $5 Payday game.
The winning ticket was purchased at Dash In #15533 located at 30 Main Street in Reisterstown. This is the biggest winning ticket ever sold by the Baltimore County store and the second progressive-top-prize-winning ticket sold in the Payday game, which launched on June 15. There are 18 progressive top prizes remaining in the game.
The Dash In store is a winner, too. The retailer will earn a $999.78 bonus from the Lottery for selling the lucky ticket. The bonus is equal to 1 percent of the prize.
Lottery officials recommend the winner sign the back of the ticket and keep it in a safe place until claiming the prize. Winners typically get 182 days to claim prizes. However, the Lottery has temporarily extended claiming deadlines due to Maryland's COVID-19 state of emergency. The Lottery Claims Center is accepting appointments for those wishing to claim prizes in person or winners can claim prizes by mail. Click here to schedule an appointment. Details on how to claim by mail are available here.
Payday is one of four FAST PLAY games that went on sale statewide on June 15 and one of nine total FAST PLAY games. FAST PLAY features instant-win games printed by Lottery terminals and self-service vending machines that play like scratch-offs.
The Payday progressive top prize increases with the purchase of each ticket until a top-prize winning ticket is sold. The top prize amount is updated every 15 minutes on in-store video displays and on mdlottery.com, and an up-to-the-minute figure is displayed on each Payday ticket.
Categories: FAST PLAY, Winners Tags: reisterstown, FAST PLAY, payday
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Tinubu clear of drug link allegation – Fani-Kayode
Bosstimothy
Nov 19, 2022 - 15:43
A spokesperson for the All Progressives Congress Presidential Campaign Council, Femi Fani-Kayode, on Saturday, said the Federal Bureau of Investigation conducted an investigation on the party's presidential candidate, Bola Tinubu, for claims linking him to drugs and drug money laundering.
According to Fani-Kayode, a former Minister of Aviation, "the authorities in the FBI 'found nothing' after their investigation."
The PUNCH had earlier reported the controversy surrounding a document released by the US District Court for the Northern District of Illinois said to have investigated Tinubu's alleged involvement in narcotics and money laundering about 30 years ago, a matter that led to the forfeiture of $460,000 to the US government.
In reaction to the report, the chief spokesperson for the Tinubu-Shettima Presidential Campaign Council, Festus Keyamo, on Channels Television's Politics Today programme on Wednesday, November 9, 2022, said that the money was tax deducted from one of the 10 accounts linked to Tinubu in the US, adding "he took responsibility for all the 10 accounts because they were also traced to his mother and 'relatives'.
Commenting on the FBI's report, on Saturday, Fani-Kayode wrote in an essay titled, "the obsessions of David Hundeyin" on his official website, "The $460,000 was seized only as a consequence of the IRS claiming and asserting that he (Tinubu) had not paid tax on his numerous American investments.
"Tinubu chose not to challenge or dispute that claim and assertion by the IRS even though he was perfectly within his rights to do so and hence he willingly forfeited that money.
"The seizure of the $460,000 USD had NOTHING [sic] to do with drugs or links to drug traficking.
"Rather it had EVERYTHING to do with tax and it was the IRS that claimed it.
"The FBI investigated Tinubu for links to drugs and laundering drug money and they found NOTHING.
"He came out clean. Most of the money they originally seized was returned.
"The money that was not returned had NOTHING to do with drugs.
"Tinubu is a clean, wholesome, hard-working and innocent man and those making these allegations are simply trying to derail his presidential ambition.
"They are also filled with hate and they resent his great successes in life."
The former minister further queried if $1 million was later returned to Tinubu, clearing that Tinubu was not indicted for any crime whatsoever.
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HomeBiographyWho Was The Wife Of Phillip Lazaro: Dies At 51
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Who Was The Wife Of Phillip Lazaro: Dies At 51
Phillip Lazaro was a Filipino comedian and director who died on Monday, July 11. The news of his death was initially reported by local publication GMA News Online, which stated that it had received confirmation from Lazaro's nephew Chico Lazaro Alinell. According to reports, Lazaro's nephew visited his home on the day before his death and discovered that he had trouble breathing. It has also been claimed that Lazaro suffered from several organ failures, which led to his death. However, at the moment, the underlying cause of organ failure is unknown. GMA News Online added that Lazaro's family will release further information about his passing and plan a wake in memory of him once they have decided what to say. Who Was The Wife Of Phillip Lazaro: Dies At 51.
Phillip Lazaro Wife
Phillip Lazaro Age
Phillip Lazaro Known For
Phillip Lazaro Family
Phillip Lazaro FAQs
Phillip Lazaro's marital status is unknown. Phillip Lazaro, the comedian from the Philippines, was apparently unmarried. The Filipino artist was a very private person who made no headlines for anything personal. He managed his own affairs, which demonstrated his solitary nature.
Phillip Lazaro was died at the age of 52. The Filipino actor and director's illustrious television career will endure in the memories of fans. It's incredible that a star can accomplish so much at the age of 52.
Phillip Lazaro was a well-known comedian in the Philippines who went on to direct and act. He is recognized for his work with shows like Bawal na game show, as well as Prima Donnas. The Manila Times reports that Lazaro performed as a stand-up comic at a Manila comedy club known as The Library Comedy Bar & Restaurant for roughly five years.
In 1995, he made his debut as an actor in a minor role on a regional TV program, Villa Quintana. From 1994 to 2000, Lazaro played similar parts in Philippine television series. After a decade-long absence from acting, he reemerged in 2009 with the same roles.
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Rest in peace Direk Phillip Lazaro 🙏😔 it was great to have worked with you, both as a director and an actor
— Gil Cuerva (@gilcuerva) July 11, 2022
Lazaro's career began in 1993, with his first role being a TV show. He has acted in over 50 episodes of That's My Amboy in 2016. His final appearance was on 2021's Nagbabagang luha, where he played Phillip for five episodes. Lazaro had worked on around 30 films throughout his 25-year career. In addition to 63 episodes of TV5's Filipino contest program, Bawal na game show, he previously served as the director of Dear Uge for four installments.
Following his passing, several members of his family, friends, and other acquaintances took to social media to pay their respects. Meanwhile, Chico Lazaro Alinell, Lazaro's nephew, posted a remembrance on Facebook in memory of the late comedian and director. A few tweets recalled Lazaro's years as a stand-up comic at The Library. His career as a filmmaker was also mentioned by others.
How did Phillip Lazaro die?
Phillip Lazaro's nephew, Chico Lazaro Alinell, found him unresponsive with difficulty breathing on Sunday, July 10.
What was Phillip Lazaro's cause of death?
The underlying cause of Phillip Lazaro's organ failure is unknown at this time.
How old was Phillip Lazaro when he died?
Phillip Lazaro was 52 years old when he passed away on Monday, July 11.
What was Phillip Lazaro's ethnicity?
Phillip Lazaro was Filipino.
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Between COVID lockdowns, the vaccine 'strollout', the NSW Premier resigning and the not-so-clear Net-Zero by 2050 plan - there is no doubt that 2021 has been a downright messy year of politics in Australia. And with just a few weeks to go before parliament shuts up shop for the year, the political landslide shows no sign of slowing down. One man who has gotten out just in time to beat the Christmas rush is former Speaker of the House Tony Smith. Smith formally stepped down today with Prime Minister Scott Morrison and opposition leader Anthony Albanese in rare agreement that he would be missed as speaker. Morrison said Smith was "the finest Speaker that this Parliament has had the great opportunity to witness in action." That may well be true, and the man also has exceptional timing given the last sitting fortnight of parliament is bound to be a busy one. Queensland Coalition MP Andrew Wallace will step into the Speaker role after he was elected today. Good luck Mr Wallace - I think you'll need it. Especially with the PM's trip to Hawaii during the Black Summer fires of 2019/20 back in headlines. But it's not just Scott Morrison coping flack from the opposition. Labor's foreign affairs spokeswoman Penny Wong said Defence Minister Peter Dutton was deliberately stoking conflict with China in "the most dangerous election tactic in Australian history". Wong has accused Dutton of exploiting national security for electoral gains. "Amping up the prospect of war against a superpower is the most dangerous election tactic in Australian history," she will say. "A tactic employed by irresponsible politicians who are desperate to hang on to power at any cost." And the Coalition is experiencing some division among its own ranks as well. Yesterday Pauline Hanson's One Nation party submitted it's draft vaccination discrimination Bill to the Senate - which was rejected (and if you missed Jacquie Lambie's speech about the proposed Bill, check it out here). However, five Coalition MPs crossed the Senate floor to vote in favour of the bill. Queensland MP George Christensen has also threatened to withhold his vote in the federal government's lower house over vaccine mandates. "Until federal action is taken against vaccine discrimination, I will be voting according to my conscience, or abstaining from votes... rather than just voting with the government as MPs usually do," he said in a statement. He's the first MP in the lower house to make this threat. As my esteemed colleague at the Canberra Times stated, "a notable split in the government is there for all to see". Did you know you can receive this daily digest by email? Sign up here THE NEWS YOU NEED TO KNOW:
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Informer: Different day, same old political divides
Speaker of the House of Representatives Tony Smith received a standing ovation during question time on Monday. Picture: Sitthixay Ditthavong
Between COVID lockdowns, the vaccine 'strollout', the NSW Premier resigning and the not-so-clear Net-Zero by 2050 plan - there is no doubt that 2021 has been a downright messy year of politics in Australia.
And with just a few weeks to go before parliament shuts up shop for the year, the political landslide shows no sign of slowing down.
One man who has gotten out just in time to beat the Christmas rush is former Speaker of the House Tony Smith.
Smith formally stepped down today with Prime Minister Scott Morrison and opposition leader Anthony Albanese in rare agreement that he would be missed as speaker.
Morrison said Smith was "the finest Speaker that this Parliament has had the great opportunity to witness in action."
That may well be true, and the man also has exceptional timing given the last sitting fortnight of parliament is bound to be a busy one.
Queensland Coalition MP Andrew Wallace will step into the Speaker role after he was elected today.
Good luck Mr Wallace - I think you'll need it.
Especially with the PM's trip to Hawaii during the Black Summer fires of 2019/20 back in headlines.
But it's not just Scott Morrison coping flack from the opposition.
Wong has accused Dutton of exploiting national security for electoral gains.
"Amping up the prospect of war against a superpower is the most dangerous election tactic in Australian history," she will say.
"A tactic employed by irresponsible politicians who are desperate to hang on to power at any cost."
And the Coalition is experiencing some division among its own ranks as well.
Yesterday Pauline Hanson's One Nation party submitted it's draft vaccination discrimination Bill to the Senate - which was rejected (and if you missed Jacquie Lambie's speech about the proposed Bill, check it out here).
However, five Coalition MPs crossed the Senate floor to vote in favour of the bill.
Queensland MP George Christensen has also threatened to withhold his vote in the federal government's lower house over vaccine mandates.
"Until federal action is taken against vaccine discrimination, I will be voting according to my conscience, or abstaining from votes... rather than just voting with the government as MPs usually do," he said in a statement.
He's the first MP in the lower house to make this threat.
As my esteemed colleague at the Canberra Times stated, "a notable split in the government is there for all to see".
Did you know you can receive this daily digest by email? Sign up here
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Paolo Nutini is crowned King of Glasgow venue and says Scottish gigs blew his mind
By Lynn Jolly
THE Scots singer has been unveiled as winner of the SSE Live Award, which saw music fans vote for their favourite live gig at the iconic concert venue in the first half of this year.
PAOLO NUTINI has seen off competition from big names such as Taylor Swift and Take That to be crowned King of Glasgow's Hydro.
Paolo - who is headlining the Glasgow Summer Sessions on Saturday, August 29, at Bellahouston Park - came out on top with a clear majority, winning well over one-third of the total votes cast.
The Paisley-born chart-topper said: "The Hydro shows blew my mind. All of that infectious energy in the crowd, all my friends... and on my birthday!
" I cannot thank everyone there enough for giving me those nights to remember. Big love and thanks. Now for Bellahouston. Happy Daze."
Colin Banks, of the SSE Scottish Hydro, added: "We have been blown away by the number of votes cast in the inaugural SSE Live Awards.
"The fans have really spoken, with a staggering 150,000 votes cast, and I would like to say a huge well done to Scotland's very own Paolo Nutini for becoming the overall winner following his incredible shows in January this year."
Other big names who couldn't come close to Paolo included Lionel Richie, Noel Gallagher, Paloma Faith, Paul Simon, Sting, Nicki Minaj, Fleetwood Mac and Elton John.
Voting opens again in September for the second half of the year, with the overall winner to be handed the SSE Live Award for 2015, which will be put on display inside the venue.
Check out which other acts have rocked the Hydro in the gallery below.
Visit our entertainment section here.


Maradona had a party inspired, Messi taught: Pacho Maturana
Editorial Mediotiempo
Colombia / 05.07.2021 23:25:15
After hours Argentina s Colombia It is played without a ticket to the Grand Final of America's Cup, one of the historical Choose a coffee maker Talk about two Pampean idols.
I wear Pacho Maturana compared to Lionel Messi whom he admires today and Diego Armando Maradona, with whom he lived and has a close relationship.
in chat with Radio Villa Trinidad, The former coach said that Diego It was a joy when Messi It's exactly a talent, like a science.
"Diego was something else, Diego He's the partner, he's everyone's friend, not only guiding us or giving us his soccer fragrance, but as a friend who was there to defend you at any time, that's unforgettable. They are different, they are different sensitivities. Messi It is the product of his humility and ability with Messi One is always ready to applaud Diego One was always ready to celebrate. Diego it's a holiday, Messi It's tenderness, it's science, it's wonderful fragrance and Diego It's live."
In addition, he said that Leo He's already someone else from a few years ago, and now he sees him more connected to the team rather than the center of attention.
"I see one Messi Very generous, before there is a structure for Messi, right Now Messi It makes the structure that is already improved."
Colombia and Argentina It will play next Tuesday in the semi-finals of America's Cup Determine the competitor BrazilWhich was defeated on Monday fiercely Peru.
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Man Utd Chat
Berbatov - The Master feels at Home
Lets continue on the Berbatov debate
as we are in a new year and have reached the half way stage of the season.
I believe he is one of our most important players and tonight's game at Derby
highlighted that fact. In his last 3 games he has scored a winner, set up a winner,
and then ran the show at Saints. He is finally starting to settle and get used to the
players around him. I think he is vital to our future successes.
Id give him a 7/10 so far in his United career but I know there is a lot more to come.
Funnily enough he has 7 goals and 7 assists to his name so far.
What are your thoughts on Berba after half a season?
and do you think he is one of our most important players?
SmithyTheRed
U N I T E D United Are The Team For Me
I've rated Berba since the day he joined Spurs. Known player from Bayer Leverkusen and I do believe he is a great signing for United. He offers everything that a striker has. Brilliant in the air, Agility and ability to make things out of nothing is top class. Looking forward to seeing him upfront on Sunday, if Fergie plays him which I think he will
TheManc
Least popular Moderator
His passing vs Southampton was incredible. They showed some of his moments on MUTV the other day and it was a joy to watch.
I think he'll get better and better as the season goes on. His touch is easily the best in the Premiership. There was a moment the other day where he just stood there, held off the defender and brought down the ball as easy as anything.
There's an element of class when he plays which is a joy to watch.
My one criticism is that he could shoot more.
Rooneys_Temper
TROLOLOLOL
The man is class,drop him/slate him at your peril
Dazza
Second half of the season, he will prove his class
zoran_zlatanov
Another chance to give some credit to one of my favourite players
and do you think he is one of our most important players? - Yes Today we lacked his creativity.
I will also give him 7/10 rating about his performance so far.
But I will give him about 5/10 if compare his performance with his standards.
I think he is vital to our future successes. - Couldn't agree more. He looks so good playing as a midfielder. Imagine what will happen when he goes to his favourite position at the top of our attack. We just need a good left winger who knows how and when to give him the ball.
My criticism is that he could shoot and dribble more. And to be more selfish sometimes.
United_OG
I thought he was soo lazy against the saints and should have shot a few times when he had another touch instead but id rather him in the team than tevez if he is trying because he has more creativity but also have the option of tevez too!
I am sure there is more to come from berbatov though!! There has to be!
he may not be a workhorse like tevez and rooney but his skill and control is amazing made up we got him in august still am think he will cause terry and carvahlo a problem sunday. CLASS!
martinutd
hates City
chris99 said:
Yes. And with rio and evra back we will be a different team on sunday
trikam patel
put goals on any players plate
Needs to shoot more, other than that, I can't complain about him, he's a magician.
RedForceRising
His touch andpassing are phenomenal, but I'm still waiting on the goals.
He got an assist versus Liverpool and one against Chelsea for us, so i'm hoping he can improve on the by scoring a goal this Sunday.
Having witnessed his sublime skill I'm slowly being won over by him and we look a classier side with him on the pitch.
Best touch in the Premier League. He is a genius. The goals will come. His link-up play is phenomenal
red dave
I have to say he hasnt blown me away yet but I could see we missed him last night so he is starting to have a impact on the team .
16-Keano-16 said:
A United director and elder statesman of the English game who has written two majestic volumes of an autobiography with James Lawton (the latest is My England Years), Charlton is most loquacious when his gaze falls on the Old Trafford pitch below our vantage point facing the Stretford End. His discourse on the complicatedly gifted Berbatov is a revealing masterclass in analysis by a former deep-roving forward who himself struck 249 times in 758 appearances for United and still holds the England goalscoring record of 49.
Studying the many nuances of individual talent is almost an academic discipline at Old Trafford and soon Charlton is off and running: "I'm still learning about Berbatov. I watched him at Tottenham and I thought he was in charge of his own destiny, that he made the right decisions. But playing for Man United is a bit more demanding. You're expected not just to do all the great things you're good at but also your share of the dirty work - which is chasing back to regain possession, helping your defenders if you're close enough to help.
"Berbatov is a one-off. First of all I was very critical of him, to myself, thinking, 'Look at that. As soon as he loses the ball he stops running and starts walking, as if to say "somebody else'll do it".' And I thought, 'He must be a good player if he can afford to do that'.
"It's been gradual. In these last few games I've understood his really great skill, his awareness, and his physical strength at holding people off. Not only that, when he passes he always makes it easy for you. He always gives it perfectly. Everything is so, so precise. Add to that, he's got his control and when he gets round the goal he wants to score.
"I've changed my mind since I first saw him. He's a massive talent. Really. And he's in the right place. If he can perform on a regular basis he's in the right place here because it's just what the fans here like and the people at Man United expect.
"He's frustrating sometimes. Instinctively I think if I've lost the ball I want to chase after it. I want to make up for the mistake I've made. Maybe like George Best you've got to accept him for what he is. Cantona had that arrogance. But he did his fair share of the work. I'd never complain about Cantona in that respect. He was sensational, and he had an influence. Given that bit of time and space that Berbatov seems to be finding now, he'll get better and better."
The conversation is really about what constitutes a Manchester United player: that special compound of physical courage, resilience, insatiable zeal. Berbatov, like Eric Cantona before, exists on the borderline where maverick instincts meet the collective will.
"He realises where he is now and it's big," he says. "You can eat, sleep and breathe this place when you're on that pitch. He potentially can be one of the great, great players. He has a touch and an awareness that are fantastic. He keeps people away from him so they don't interfere with his plan. He'll try impossible balls. The general run-of-the-mill pass isn't difficult. But he's a step further on. He works for you. You don't have to think. I'd have enjoyed playing with him, but I'd have been arguing with him. A lot. If you've got people running backward and forward and you're responsible [for them having to do it] it's not right. But he's learned. You're not allowed many mistakes, and you can't be casual. You can't be casual.
"I've criticised him, inside myself, and thought that for the money we paid for him we ought to be getting a little bit more. But you can see now where he's going."
http://www.guardian.co.uk/football/2...bobby-charlton
TheManc said:
But you can see now where he's going."
great article TM. and when Sir Bobby speaks everyone listens.
I think the bit above sums it up so far.
Exciting times ahead for sure.
Wazza1989
well...he's a great player, he lacks speed but he's got great tehnique and great passing. the goal he scored today is his type of goals so i hope the team will play him some more balls like this because he's more efficient than when he goes down to receive the ball and create, he's a slow player, not for creation, but for finishing
ScholesHeScoresGoals
Hopefully he starts notching them! I wish we had Tevez on, lol
Interesting that Sir Bobby also thought he wasn't putting in enough legwork, especially when his mistake led to a situation where people had to track back. Also interesting that he thinks for the price, Berba should be giving more output.
I think so too, but he is becoming increasingly important for the team. He had a great chance in the first half and if he had struck the ball sweeter it would have been in theback of the net. I think if he keeps playing the way he has, but starts putting away those chances like that one tonight AND starts doing some dirsty work, he'll be a very classy player.
Still has some work to do though.
RN10 Jan 30, 2009


Get Tested for COVID-19 . . . For Yourself, For Your Family, Co-workers, Customers, Neighbors and Friends
Jun 12, 2020 | In The News
S. E. Williams | Contributor
These are times of triple crises — COVID-19, civil unrest and the growing movement to uproot structural and institutional, racism at their core—staying healthy during these turbulent times is a must.
One of the most important ways to protect your health and the health of others is to take time to be tested for COVID-19.
The test is less invasive than you think, takes less time than imagined and is one of the most important contributions you can make in helping to control the spread of this dangerous and too often deadly virus.
For members of the African American and Latinx communities testing is even more warranted as these communities are being impacted by the worst effects of COVID-19 far beyond their percentages of the population at both the state and national level.
According to Dr. Eduardo Sanchez Chief Medical Officer with the American Heart Association, "when a communicable disease outbreak begins, the ideal response is for public health officials to begin testing for it early."
Certainly, the nation is behind the proverbial "eight ball" when it comes to its testing in response to the COVID-19 Pandemic; however an assertive testing effort is now underway in the inland region and across the state to better assess how widely the coronavirus has spread.
New reports show as California and other states continue re-opening, the virus has continued to spread more broadly in at least 21 states including California.
Testing is important not only because it identifies who has been infected, it is also important because people with immunity from COVID-19 can more safely work in essential jobs without concerns about passing the illness on to others.
Both Riverside and San Bernardino Counties are making progress in testing. As of Tuesday, June 9, 2020 Riverside County has outpaced San Bernardino County by far.
Riverside had tested more than 104,700 residents—9,590 of those were confirmed positive for the virus, while testing in San Bernardino County is progressing much slower, through June 9, the county had only tested 6,953 individuals with 3,931 testing positive.
The populations of the two counties are relatively similar. Riverside County has 2.4 million residents versus San Bernardino County's nearly 2.2 million residents. The disparity in the number of residents being tested makes it clear much still needs to be done as it relates to encouraging inland area residents to take the COVID-19 test, particularly in San Bernardino County.
David Wert, spokesperson for San Bernardino County was asked about the county's poor performance regarding testing as compared to Riverside County.
"I can't speak for how Riverside County was able to do so much [testing] early on; but early on we were like everybody else—we just did not have access to testing supplies. That was a nationwide problem." Wert continued adding, "Up until now, we have not been encouraging people to go and get tested because we haven't had the facilities, but now that we have ten walk-up clinics up and running and we have adequate testing supplies, we are going to start a campaign to encourage people to get tested."
Wert assured San Bernardino County's testing outreach effort will begin in the next week or sooner.
Black Voice News Publisher and community leader Paulette Brown-Hinds recently tested for COVID-19 to help raise awareness regarding the importance of testing as well as to demonstrate how quick and easy the process can be.
Speaking about what motivated her to pursue the COVID-19 test she explained, "The coronavirus has had a disproportionate impact on the Black community, both in transmission of the virus and in the mortality rates if we contract it."
She continued, "We are hospitalized more than other races. We die from it at a higher rate. We're more likely to work in frontline jobs that have been classified as essential, jobs that have us exposed to more people and potentially more people with the virus."
Data certainly supports Brown-Hinds' assessment. According to the Centers for Disease Control and Prevention (CDC), results to date show a disproportionate burden of illness and death among Blacks and other ethnic groups.
According to the American Public Media Lab (APM) as of June 9, 2020, COVID-19 had claimed approximately 112,000 nationally. Race and ethnicity data is available for about 93 percent of those deaths and show continued deep disparities by race, most dramatically for Blacks and Native Americans. These results are based on aggregated death rates from COVID-19 across all fifty states and the District of Columbia by ethnicity are as follows:
1 in 1,625 Black Americans has died (or 61.6 deaths per 100,000)
1 in 2,775 Indigenous Americans has died (or 36.0 deaths per 100,000)
1 in 3,550 Latino Americans has died (or 28.2 deaths per 100,000)
1 in 3,800 Asian Americans has died (or 26.3 deaths per 100,000)
1 in 3,800 White Americans has died (or 26.2 deaths per 100,000)
As the figures dramatize, the African-American community remains at high risk. Based on analysis of the data APM further highlighted, if Blacks had died at the same rate as Whites through June 9, about 14,400 Black Americans would still be alive today.
Another reason it is important to be tested is because so much uncertainty remains regarding the disease and how it may or may not be transmitted by those who are asymptomatic.
"I haven't experienced any Coronavirus symptoms," Brown-Hinds explained, "but wanted to make sure I haven't been exposed to it and unknowingly spread it to those I love and care about, including my mother-in-law who lives with us and who has a number of health conditions that cause her to be at higher risk.
For those concerned about the discomfort of testing Brown-Hinds assured, "The process was simple and only took a few minutes for health personnel to swab my throat. I didn't even have to get out of the car."
She received her results in less than a week, and the good news is—it was negative.
Testing locations are now available across the inland region and more will be available soon in San Bernardino County. For a list of test sites in Riverside County visit www.rivcoph.org/; for test sites in San Bernardino County visit sbcovid19.com/community-drive-through-events/
Header Photo: Black Voice News Publisher Paulette Brown-Hinds being tested at drive-through test center in Riverside County.
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'OnBoard' was developed by the RYA to encourage more young people onto the water through local sailing clubs and centres throughout the UK. The original aim was half a million new sailors and it is hoped to achieve that figure this year. By lending its support and expertise through County Development Officers the RYA has brought Sailing and Windsurfing within the scope of all young people. Portchester Sailing Club became actively involved in OnBoard in 2011. There are now over 200 clubs and centres flying the OnBoard flag.
'Sailing and Windsurfing have everything – from a cool and sociable relaxing leisure pastime to – a high adrenaline high-performance sport!'
The OnBoard scheme is aimed at helping clubs and centres to work with any local groups of young people such as schools, clubs, and other youth groups such as Scouts and Guides.
A PSC OnBoard course consists of 10 hours of instruction both on and off the water. The school or youth group takes up one years temporary membership with PSC covering two staff and up to 12 children. The course follows the RYA Youth Sailing Scheme Stage One which gives a basic introduction and understanding of how a boat is rigged and sails.
Download our PSC OnBoard Brochure