– Advertisement – Connecticut, Utah, Iowa, Nevada, Arkansas, Mississippi, Kansas, New Mexico, Nebraska, Idaho, West Virginia, Hawaii, New Hampshire, Maine, Montana, Rhode Island, Delaware, South Dakota, North Dakota, Alaska, Vermont, and Wyoming. Connecticut’s population is around 3,563,080 and Wyoming’s is around 567,025. In fact, you could take the populations of South Dakota, North Dakota, Alaska, Vermont, and Wyoming, add them up and still not reach the difference in people who have preferred Joe Biden to Donald Trump.If (and when) Joe Biden becomes the 46th president of the United States of America, the Republican Party will predictably do what they have always done for the last 40-odd years or so, and pretend that new rules of compromise exist and, most importantly, that the Democratic Party and Joe Biden does not have a mandate. However, this lie, while repeated often by GOP operatives, is still a lie. The numbers and the facts are in. The majority of the country wants new leadership and it is the Republican Party that needs to find compromises it can live with or we will be forced to go it alone. As of right now, the list includes in descending or from largest population to smallest:Campaign Action- Advertisement –
The Dutch pensions system has lost part of its attractiveness since the financial crisis, which hurt its large capital-funded second pillar, according to a pensions law professor.Yves Stevens, professor of pensions law at the Catholic University of Leuven in the Belgium, argued in an interview with IPE’s Dutch sister publication Pensioen Pro that the Netherlands’ generous state pension (AOW) was the best feature of the system.He said that it would be very difficult to “export” the second pillar to other European countries because of the current low interest rates and the increasing individualisation of the labour market.Stevens is also a member of the European High Level Expert Group on pensions, which is to advise the European Commission about the improvement of second and third pillar pensions by the end of this year. Yves StevensThe professor argued that the financial crisis had changed the governments’ approach to the so-called ‘Aaron Condition’, which reflects whether supporting pay-as-you-go or capital-funded pension provision is more efficient.If the real interest rate is lower than economic growth, pay-as-you-go is more attractive, he said.“Until the crisis, the Aaron Condition had always favoured capital-funding,” Stevens explained. “However, the low interest rates and [low] return assumptions have made pay-as-you-go more favourable.”According to the professor, the individualisation of the labour market – also known as the ’gig economy’ – had led to a greater variety of types of employment, with fewer fixed contracts and waning trade union power.“As a consequence, the second pillar has come under pressure from the first and third pillars all over Europe,” he explained. “Some countries, including Poland, Romania and Hungary, are reducing their second pillar.”Poland, for example, removed its own government bonds from the second pillar in 2014, transferring them into the first pillar to help fund the state pension.Stevens noted that, where capital-funded plans are being set up, the trend in many countries was towards auto-enrolment, with the option of opting out – as is the case in the UK, Ireland, Poland and Turkey.“But this is all about an individual approach and not about collective labour conditions.”In Stevens’s opinion, the Netherlands should be proud of its state pension arrangement, which is available to all citizens, regardless of their labour history. The only other country where this applied was Iceland, he said.Stevens: “Moreover, the AOW benefits are much higher than in many other countries, including Belgium.“This is a really strong foundation of the Dutch pensions system. As a consequence, there is hardly poverty among the elderly in the Netherlands.” According to Stevens, the perception of capital-funded pensions has changed since the crisis. In Belgium, for example, the Dutch system was no longer viewed as a good example.“Although many sector schemes have been established in Belgium since 2003, they never raised their premiums from 1-2% to the envisaged 4-6%, as the crisis has dented confidence,” he said.“Companies opted for salary and bonuses, rather than investing in a pension fund. As in Belgium, a pension is more considered as salary than as social provision, this choice was easier here.”‘Pay as you go’ versus ‘capital funded’
The Wisconsin women’s tennis team is out to prove something at the Furman Invitational this weekend. Though they’re not ranked yet this season, head coach Brian Fleishman believes that the tournament in Greenville, S.C., will show the voters something about the Badgers.The team is coming off a solid outing at the Milwaukee Tennis Classic, a three-day event in which it faced a talented field that included Alabama, Texas A&M and Marquette.”I was pleasantly surprised (with the team),” Fleishman said. “Overall, it was a good weekend.”Fleishman, a former coach at Wake Forest, is in his first year coaching at UW. He’s still settling into his role as the new coach of a team that he says is in “the big time.””We’re still in the honeymoon phase right now,” Fleishman said. “We’re still getting to know each other, and I’m trying to figure out how to coach each of them individually to make them perform better as a team.”With Fleishman still adjusting to the UW style of play, the Badgers won 10 of 21 singles matches at the Milwaukee tournament, taking five of seven from in-state rival Marquette. The winners of those five were junior Elizabeth Carpenter, sophomore Katya Mirnova, junior Erin Jobe, junior Elizabeth Dolan and freshman Jessica Seyferth.Seyferth already won two other singles matches and took home the tournament’s runner-up trophy.The team emphasis, though, is placed on doubles. The Badgers started slow last weekend, winning only one out of their first seven doubles matches against Texas A&M and Alabama during the first two days. Sunday, however, the combinations of seniors Chelsea Nusslock and Morgan Tuttle, Carpenter and Seyferth and Dolan and sophomore Kim Roberts railed against Marquette to take three of four matches. The team hopes to improve its doubles play for the Furman tournament and the rest of the season.”I think every time we go out and compete, we need to get better at doubles,” Fleishman said. “For not being together that long, [our doubles game is] going to get better.”Seyferth, a freshman out of Ann Arbor, Mich., has looked good so far for the Badgers. Ranked No. 1 in the Great Lakes region as a senior at Ann Arbor Pioneer High School, Seyferth has come to the UW women’s tennis team and immediately established herself as a force to be reckoned with after her 3-0 weekend.”It’s a lot different,” Seyferth said when asked about the jump between high school and college tennis. “High school tennis is not very strong. But I think I’m ready (for college play).”Coach Fleishman seemed to share the sentiment. When asked about Seyferth, he gave his first impression of her from the Milwaukee classic.”[Jessica is] an unbelievable competitor, a positive energy on the court,” he said. “She’s very talented. … Sometimes one player can change the look of a team.”Seyferth figures to be a driving force again for the UW team as it rolls into Greenville. But it will definitely be a team effort as it focuses overwhelmingly on doubles. UW will be facing several ranked teams, including Tennessee, North Carolina, South Carolina, Vanderbilt and host Furman. Seyferth, Carpenter, Nusslock and Tuttle will all have to play well for the weekend to be a success on the doubles front, and the five singles winners over Marquette last weekend will have to be on top of their games.The Furman Classic will give the team a chance to set the tone in Greenville and make its case for a national ranking. Facing tough competition this weekend will make that difficult, but the team is very confident of its chance to rise in the rankings.”Furman will give us a good indicator of whether we should be in the top 75 or not,” Fleishman said. “It will show us where we stand nationally.”
Yorkshire teenager Jonathan Thomson – who persevered at golf despite suffering from childhood leukaemia – is celebrating two triumphs within the space of a week.First, the 16-year-old from Lindrick (Image © Tom Ward) was the runaway winner of the boys’ title at the North of England U16 Championship at Pannal, near Harrogate. He scored 12-under par 276 for the four rounds and was five shots clear of his closest challenger, with rounds of 69 68 71 68.Now, Thomson has followed up by helping Yorkshire to win the Boys’ County Finals for the first time in seven years. He contributed four points from his five matches as Yorkshire completed a clean sweep of the other counties, Staffordshire, Devon and Hampshire, IoW and Channel Islands.Thomson was first selected for Yorkshire coaching when he was 10, three years after being diagnosed with lymphoblastic leukaemia. The aggressive illness required five years of treatment at Sheffield Children’s Hospital before he went into remission and he now has six monthly checks.On many occasions Jonathan was unable to complete a full coaching session with Yorkshire but he persevered throughout his treatment regime. Now, as well as playing for the boys’ county team, he captains the Yorkshire U16 boys.His victory in the North of England championship gives him entry into the Daily Telegraph Junior Championship.The girls’ title at Pannal went to England international Gabriella Cowley, 16, from West Essex. She was 12-under par on the ladies’ card with scores of 67 75 71 71 for a total of 284. Her closest challenger for the girls’ title was Dorset’s Sophie Keech (Lyme Regis) on 288. Overall, Gabriella finished in a tie for fifth place in the mixed field.She won the 2011 English U15 girls’ title, followed up with victory in this year’s Scottish U16 open stroke play and recently helped England win the Girls’ Home Internationals. Next week she will make her debut for England ladies when they defend their Home Internationals title. 1 Sep 2012 Double triumph for Yorkshire teenager
27 Aug 2016 Lily May scores a runaway win over mixed field Girl international Lily May Humphreys finished six shots ahead of the mixed field at the North of England U16 stroke play championship at to claim her third title of the year.Humphreys, who was 15-under par at Pannal Golf Club, Yorkshire, also became the first girl to win U16 and U14 trophies in the same year – and she equalled the course record with her second round of seven-under 67.The 14-year-old, from Channels in Essex, adds these titles to her earlier wins in the Fairhaven Trophies and the English girls’ U16 open championship. “It’s my best season and I couldn’t really have made it any better,” she said.She added: “It was good to beat all the boys! I was really happy to do that.” There were three girls among the first five players and their strong performance was highlighted by the fact that, for the first time, the final group on the last day was made up of two girls and one boy.Humphreys finished with a total of 281 and was followed in the scoring by her two playing partners on 287: Will Hopkins (Belton Park) was the U16 boys’ winner on one-under par on the boys’ card, and fellow international Amelia Williamson (Royal Cromer) was girls’ runner-up, scoring nine-under par on the girls’ card.Next were Luke Bartram (Rossendale) who was runner-up in the U16 boys’ event on 291 (+3), and Hannah Screen (Berkhamsted) who was third in the girls’ event on 293 (-3). Meanwhile Dominic Clemons (Gog Magog) won the U14 boys’ title on 299. All six players are member of England Golf squads.Humphreys’ overall score was her lowest yet over four rounds, and her bogey-free 67 was a personal best. “I really wanted to go low and that made me very happy,” said Humphreys. The course record was previously set by another Essex player, Gabriella Cowley.“I played really well,” said Humphreys. “Before I went I had a little trouble off the tee but I sorted it out, luckily, and drove the ball well. That helped me because my approach play was really good and gave me the opportunity to get the ball close for my birdies.”Humphreys, Williamson, Screen and Martha Lewis (St George’s Hill) made up an England Golf team which beat Switzerland in an U16 international on the day before the championship began. Humphreys, who rates Pannal as one of her favourite courses, commented: “I played really well in the match so I went into the tournament with a good feeling.”It is anticipated that her first round score of five-under the CSS will qualify her for the final of the Daily Telegraph BMW junior championship in Portugal in November.Caption: Top, an England one-two-three in the girls’ event. Lily May Humphreys, (centre) with runner-up Amelia Williamson (right) and third-placed Hannah Screen.(Image courtesy Nik Screen).
Facebook0Tweet0Pin0 For additional information, please contact Lori Flemm, Parks and Recreation Director, at (360) 491- 0857, or email at firstname.lastname@example.org. LACEY, WA, July 22, 2013: The community is invited to attend a Lacey Museum open house on Monday, August 5, from 4:00 to 6:00 p.m. The Lacey Museum is located at 829 Lacey Street SE in the historic neighborhood of Lacey. During individualized tours, guests will have the opportunity to view local heritage and Lacey historical artifacts. The Lacey Museum is located in a historic structure that was originally built in the later 1920s by Fred Russell as a private residence. In the late 1940s, the building was used by the Lacey Volunteer Fire Department. After Lacey incorporated as a city in 1966, it became the first city hall. In 1979, the decision was made to create a local museum on land donated by the Lacey Women’s Club. The building was moved from Pacific Avenue to its current location on Lacey Street. In 1981, the Lacey Museum opened to the public. The museum, typically open Thursdays and Fridays from 11:00 a.m. to 3:00 p.m., and Saturdays from 10:00 a.m. to 4:00 p.m., is opening its doors on a special day for this event. The Lacey Historical Commission will hold their August monthly meeting following the open house at 6:00 p.m. Meetings are usually held in Lacey City Hall Council Chambers.
Nicholas Kamm/AFP/Getty ImagesProtesters shout at lawmakers walking out of the Capitol on Thursday after the House of Representatives narrowly passed a Republican effort to repeal and replace the Affordable Care Act.As soon as the House approved the GOP health care bill on Thursday, Democrats were working on using it against Republicans in next year’s midterm elections.“They have this vote tattooed on them. This is a scar they carry,” House Minority Leader Nancy Pelosi declared just after the American Health Care Act passed the House.Just to rub it in, many Democrats on the House floor began singing “Na Na Hey Hey Kiss Him Goodbye” to their colleagues across the aisle after the vote, a moment of schadenfreude as they hope for the same fate many of their own suffered after the Affordable Care Act was passed in 2010.Democrats need to flip 24 seats to win back the House in 2018, and the congressional vote to repeal and replace Obamacare may well have made that a much easier task. Some of the most vulnerable House Republicans voted in favor of the GOP health care plan on Thursday. No Democrats voted for it, while 20 Republicans opposed it, and it only eked by with 217 yay votes — one more than it needed to pass.Even members who bit the bullet and voted yes, on what they admitted was an imperfect bill, sounded anything but certain about the vote they had just cast.Florida Rep. Carlos Curbelo — who represents a Miami district Hillary Clinton won in 2016 by 16 points — made a “game-time decision” to vote for the legislation, his spokeswoman told the Miami Herald, and now will be looking to the Senate to smooth out some issues with the bill.“Today’s vote is just a step in the legislative process for this bill — not the end of it,” Curbelo said in a taped statement. “We have worked hard to improve the legislation, but we have a long way to go.”The bill has yet to be scored by the nonpartisan Congressional Budget Office to determine how much the bill will cost or how many people could lose coverage. A CBO report in March on an earlier iteration of the bill predicted that 24 million fewer people would be covered.Atop Democratic target lists for 2018 are the 23 Republicans who sit in districts that were won by Hillary Clinton last November. Of those members, 14 ended up voting for the bill, with just nine opposing it. One of those no votes, Florida Rep. Ileana Ros-Lehtinen, announced earlier this week she wasn’t seeking re-election, so that’s one open race Democrats are feeling hopeful about.Many of the Republicans who voted against the bill cited concerns that the legislation didn’t do enough to protect people with pre-existing conditions — echoing a major attack line that Democrats are already using and will surely stick with over the next 18 months.Moderate New Jersey Republican Tom MacArthur worked with members of the conservative Freedom Caucus to come up with an amendment to the GOP’s American Health Care Act that allows states to seek waivers from Obamacare requirements, including on coverage for people with pre-existing conditions.Further changes put more money toward so-called “high-risk pools” to help defray costs for people with pre-existing conditions. But NPR’s Alison Kodjak reported that “an analysis released Thursday by consulting firm Avalere Health concludes that that amount would be inadequate for providing full health coverage for the number of people who now buy insurance in the individual market and have medical problems.”“At this time, I cannot support the AHCA with the MacArthur amendment because I’m concerned that a small percentage of those with pre-existing conditions may still not be protected,” Colorado Rep. Mike Coffman, who sits in a district Clinton won, said in a statement explaining his decision.For Democrats, it’s a pronounced turn of events since Obamacare passed in 2010. With Republicans riding high on the public opposition to the law, the Democrats’ majority in the House was decimated that year, with 63 seats and control of the House lost.But sentiment has changed on Obamacare, with Gallup Poll finding this month that 55 percent now approve of the ACA.The AHCA faces a much tougher road in the Senate, and if it dies there, some of those vulnerable GOP members may have made what ends up being a futile vote.But there’s another side to consider, too. For Republicans who have made the refrain “repeal and replace Obamacare” their mantra for seven years now, not acting on their signature campaign promise could risk depleting enthusiasm among their core voters, who they also need to turn out in November 2018 to combat a Democratic base that is energized against President Trump.And after the first attempt at repeal failed in an embarrassing fashion, House Republicans and Trump badly needed a win. That’s why they took a victory lap in the White House Rose Garden on Thursday afternoon, even though the bill is far from becoming law.“The American people expected us to deliver on the promises we’ve made and that’s what House Republicans have just done,” National Republican Congressional Committee communications director Matt Gorman wrote in a memo after the vote.Republicans have pointed out that more insurance companies are pulling out of state-run exchanges, and the GOP bill will cut about $765 billion in taxes over the next decade, NPR’s Scott Horsley reported, though mostly for wealthy Americans.Some Democratic operatives were already gloating on social media that the Rose Garden event provided great footage for attack ads against House Republicans next year.Ultimately, for the most vulnerable House Republicans, this may be a vote they won’t be able to escape over the next year and a half — even if it never becomes law.Copyright 2017 NPR. To see more, visit http://www.npr.org/. 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The National Park Service in conjunction with the Association for the Study of African American Life and History (ASALH), Omega Psi Phi Fraternity, Inc. and Shiloh Baptist Church will host the 138th Dr. Carter G. Woodson Birthday Celebration (the founder of Black History Month) on Dec. 19 at 6 p.m. at Shiloh Baptist Church located at 1500 9th St., NW. A formal program celebrating the life and legacy of Woodson will be presented from various dignitaries who will highlight the Woodson era and its impact today. The celebration serves as the formal kickoff for ASALH’s Centennial in 2015. A reception will follow the program in the church fellowship hall. For more information, call 202-238-5910 or email email@example.com
AddThis ShareCONTACT: Jessica StarkPHONE: 713-348-6777EMAIL: firstname.lastname@example.orgRecent auditing regulations decrease preliminary reports’ reliabilityStandards create trade-off between timeliness and accuracyThe very standards designed to improve public companies’ annual earnings reports are increasing the likelihood that preliminary earnings numbers are not as reliable as they were before the standards, according to research from Rice University, the University of Kansas and Michigan State University. The new study finds the 2004 implementation of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards No. 2 (AS2) and No. 3 (AS3) has increased the length of time between the fiscal year-end and the audit report by about 15 days; in 2005, audits were completed, on average, about 65 days after the end of the fiscal year.Because of market demand for timely disclosures, most companies have kept the same date to release their preliminary earnings report, despite the increased audit report lag. Before the implementation of AS2 and AS3, 70 percent of companies waited to release their preliminary numbers until after their audit was complete; in 2005, only 20 percent waited. “We’re seeing that preliminary earnings information is not as reliable as it once was,” said K. Ramesh, professor of accounting in Rice’s Jones Graduate School of Business. “It’s an unintended consequence of the new regulations. Companies are facing a trade-off in providing value-relevant information on a timely basis and the potential loss of reliability in releasing the information prior to the audit being completed.” Since the new regulations, the number of preliminary earnings announcement (PEA) revisions — cases in which the preliminary earnings announcement differs from what’s reported in the 10-K filing — increased from 12 revisions in 2000 to 186 revisions in 2005. The research team found that PEA revisions would have been 35 percent lower during 2005 if the companies had waited until after audit completion to make the preliminary earnings announcement. ”The negative association between completion of audit and PEA revisions provides direct archival evidence on the value of the financial statement audit,” Ramesh said.The researchers — Ramesh from Rice University, Scott Bronson from the University of Kansas and Chris Hogan and Marilyn Johnson from Michigan State University — also examined the market reaction to the disclosure of the revisions. They found that revisions disclosed in 10-K filings are generally smaller in absolute magnitude than revisions disclosed in earnings press release and 8-K filings. “The negative stock market reaction to corporate announcements of forthcoming PEA revisions points to the economic significance the market attaches to the reliability of information in PEAs,” Ramesh said. “Any change in reliability of PEAs has important implications, given that capital market participants have historically placed greater emphasis on salient and timely disclosures in earnings press releases than disclosures in periodic reports.”The research paper, “The Unintended Consequences of PCAOB Auditing Standards Nos. 2 and 3 on the Reliability of Preliminary Earnings Releases,” will be published in a forthcoming issue of the Journal of Accounting and Economics.A working version of the paper is available at: http://www.ruf.rice.edu/~kr10/BHJR%20Working%20Paper%20Version.pdf.