Thank you for visiting our website. The protection of your data is of particular importance to the management of AGRA Immobilien. Our websites can be used without providing any personal data. If you would like to use a special AGRA Immobilien service via our website, the processing of personal data may be necessary. In the event that the processing of personal data takes place and there is no legal basis for the processing, we obtain the consent of the person concerned.
The processing of personal data, such as the name, address, email address or telephone number of the person concerned, always takes place in compliance with the European General Data Protection Regulation and the country-specific data protection laws applicable to AGRA Immobilien. In this data protection declaration, our company informs those affected about the type, scope and purpose of the personal data we process. Those affected are also informed about their rights.
In order to protect the data processed via this website as comprehensively as possible, AGRA Immobilien, as the person responsible for data processing, has implemented extensive technical and organizational measures. Nevertheless, data transmissions on the Internet can have security gaps, since complete protection is not possible. Therefore, everyone concerned is free to transmit personal data to us in other ways.
1. DefinitionsThis data protection declaration uses terms that were defined when the General Data Protection Regulation (GDPR) was adopted. To make this data protection declaration easy to read and understand, we explain the terms used here:
a) Personal dataPersonenbezogene Daten sind alle Daten und Informationen, einer identifizierten oder identifizierbaren natürlichen Person (Betroffener). Als identifizierbar wird ein Betroffener angesehen, der direkt oder indirekt, durch Zuordnung zu einer Kennung wie einem Namen, zu einer Kennnummer, zu Standortdaten, zu einer Online-Kennung oder zu einem oder mehreren besonderen Merkmalen, die Ausdruck der physischen, physiologischen, genetischen, psychischen, wirtschaftlichen, kulturellen oder sozialen Identität dieser natürlichen Person sind, identifiziert werden kann.
b) BetroffeneAffected are persons whose personal data are processed by the person responsible.
c) processingProcessing is any process or series of processes in connection with personal data such as the collection, collection, organization, organization, storage, adaptation or modification, reading, querying, use, disclosure by transmission, distribution or another Form of provision, comparison or linkage, restriction, deletion or destruction.
d) restriction of processingRestriction of processing is the marking of stored personal data with the aim of restricting their future processing.
e) PseudonymizationPseudonymisierung ist die Verarbeitung personenbezogener Daten, ohne die Möglichkeit die personenbezogenen Daten ohne Hilfe weiterer Informationen nicht mehr einem Betroffenen zugeordnet werden können. Diese zusätzlichen Informationen müssen sicher und getrennt aufbewahrt werden, damit die personenbezogenen Daten nicht dem Betroffenen zugeordnet werden können.
g) VerantwortlicherResponsible or responsible for processing is the company or the person, authority, facility or other body that alone or together with others decides on the processing of personal data.
h) processorThe processor is a company or a person, authority, facility, or other body that processes personal data on behalf of the person responsible.
i) RecipientThe recipient is a company, person, authority, institution or other body to which personal data has been disclosed by transmission. However, authorities that may receive personal data as part of an investigation order are not considered recipients.
j) third partyA third party is a company, person, authority, facility or other body other than the person concerned, the controller, the processor and who are under the direct responsibility of the controller or processor and are authorized to process the personal data.
k) ConsentConsent is any declaration made by the data subject voluntarily for a specific case in an informed and unequivocal manner, or any other clear confirmatory act, with which the data subject indicates that they consent to the processing of their personal data.
2. Name and address of the controllerResponsible within the meaning of the General Data Protection Regulation, other data protection laws applicable in the member states of the European Union and other provisions with data protection character is:
AGRA Immobilien Inhaber Günther Wolf
Am Neuen Markt 7
Tel: (06371) 576 56
Fax: (06371) 577 09
3. Name and address of the data protection officerThe data protection officer of the controller is:
- Data Protection Officer -
Am Neuen Markt 7
Tel: (06371) 576 56
Fax: (06371) 577 09
Anyone affected can contact our data protection officer at any time with questions and suggestions regarding data protection.
Many cookies contain a unique identifier, the so-called cookie ID. With this cookie ID, visited websites and servers can be assigned to the internet browser used, in which this cookie was stored. This enables the websites visited to distinguish the person's Internet browser from other Internet browsers that also contain other cookies. This means that a specific internet browser and possibly a person affected can be recognized and identified.
By using cookies, AGRA Immobilien can optimize the information and offers on our website for the user. Cookies enable the users of our website to be recognized. The purpose of this recognition is to make it easier for users to use our website.
The person concerned can prevent the storage of cookies by our website at any time by setting the internet browser used and thus permanently object to the storage of cookies. Cookies that have already been saved can be deleted at any time. This is possible in all common internet browsers. By deactivating cookies by the person concerned, it may not be possible to use all functions of our website in full.
5. Collection of general data and informationOur website collects a range of general information each time a data subject or automated system calls it up. This general information is stored in the log files of our web server. The browsers and versions used, the operating system used by the accessing system, the website from which an accessing system reaches our website, the sub-websites which are accessed on our website, the date and time of access to our website can be recorded, an Internet protocol address (IP address), the Internet service provider of the accessing system and other similar information that can be used to prevent attacks on our systems.
When using this general data and information, AGRA Immobilien does not draw any conclusions about the person concerned. Rather, this information is required to correctly deliver the content of our website, to optimize the advertising for it, to ensure the permanent functionality of our systems and technology on our website and to provide law enforcement authorities with the information necessary for law enforcement in the event of a cyber attack. On the one hand, this anonymously collected information is statistically evaluated by AGRA Immobilien. This information is also analyzed in order to increase data protection and data security and to ensure protection for the personal data processed by us. The anonymous data in the log files is stored separately from the personal data entered by the data subject.
6. Contact option via the websiteThe AGRA Immobilien website contains an e-mail address, a fax number and a telephone number, which enable quick electronic contact and direct communication with our company. If a data subject contacts the person responsible by e-mail or via a contact form, the personal data transmitted by the data subject is automatically saved. Such personal data transmitted by a data subject to the person responsible on a voluntary basis will only be stored for the purpose of processing or contacting the data subject. This personal data is not passed on to third parties.
7. Rights of the data subject
a) Rights of the data subjectEveryone concerned has the right to ask the person responsible to confirm whether the personal data in question is being processed. If a data subject wishes to exercise this right, they can contact our data protection officer or another employee.
b) Right to informationEveryone affected by the processing of personal data has the right to receive free information from the person responsible and a copy of the personal data stored about them. The person concerned also has the right to obtain information about the following information:
the processing purposes
the categories of personal data that are processed
the recipients or categories of recipients to whom the personal data has been or will be disclosed, in particular for recipients in third countries or with international organizations
if possible, the planned duration for which the personal data will be stored or, if this is not possible, the criteria for determining this duration
the existence of a right to correction or deletion of the personal data concerning them or to restriction of processing by the person responsible or a right to object to this processing
the right to lodge a complaint with a supervisory authority
if the personal data is not collected from the data subject: all available information about the origin of the data
the existence of automated decision-making, including profiling, in accordance with Article 22 Paragraph 1 and 4 GDPR and - at least in these cases - meaningful information about the logic involved as well as the scope and intended effects of such processing for the data subject.
The person concerned also has the right to information as to whether personal data has been transferred to a third country or to an international organization. If this is the case, the person concerned also has the right to receive information about the appropriate guarantees in connection with the transmission.
If a data subject wishes to exercise this right to information, they can contact our data protection officer or another employee of the person responsible at any time.
c) Right to rectificationEveryone affected by the processing of personal data has the right to request the immediate correction of incorrect personal data concerning them. Furthermore, the data subject has the right to request the completion of incomplete personal data, also by means of a supplementary statement, taking into account the purposes of the processing. If a data subject wishes to exercise this right of correction, they can contact our data protection officer or another employee of the person responsible at any time.
d) Right to erasure (right to be forgotten)Any person affected by the processing of personal data has the right to request that the person responsible delete their personal data immediately, provided that one of the following reasons applies and if the processing is not necessary:
The personal data were collected for such purposes or processed in any other way for which they are no longer necessary.
The data subject withdraws their consent on which the processing was based in accordance with Article 6 (1) (a) GDPR or Article 9 (2) (a) GDPR and there is no other legal basis for the processing.
The data subject objects to the processing in accordance with Article 21 (1) GDPR and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing in accordance with Article 21 (2) GDPR.
The personal data was processed illegally.
The deletion of personal data is necessary to fulfill a legal obligation under Union law or the law of the member states to which the controller is subject.
The personal data was collected in relation to information society services offered in accordance with Article 8 (1) GDPR.
If one of the above-mentioned reasons applies and a data subject wishes to have personal data stored at AGRA Immobilien deleted, he can contact our data protection officer or another employee of the person responsible. The data protection officer of AGRA Immobilien or another employee will arrange for the request for deletion to be complied with immediately.
If the personal data were made public by AGRA Immobilien and our company is responsible as a person responsible for deleting the personal data in accordance with Art. 17 Para. 1 GDPR, AGRA Immobilien will take appropriate measures, including technical ones, taking into account the available technology and the implementation costs. In order to inform other data controllers who process the published personal data that the data subject has asked these other data controllers to delete all links to this personal data or to copy or replicate these personal data, as far as processing is not necessary. The data protection officer of AGRA Immobilien or another employee will arrange the necessary in individual cases.
e) Right to restriction of processingAny person affected by the processing of personal data has the right to request the controller to restrict processing if one of the following conditions is met:
The data subject disputes the accuracy of the personal data for a period of time that enables the person responsible to check the accuracy of the personal data.
The processing is unlawful, the data subject refuses to delete the personal data and instead requests that the use of the personal data be restricted.
The controller no longer needs the personal data for the purposes of processing, but the data subject needs them to assert, exercise or defend legal claims.
The data subject has objected to processing in accordance with Art. 21 para. 1 GDPR and it is not yet clear whether the legitimate reasons of the person responsible outweigh those of the data subject.
If one of the above conditions is met and a person concerned wants to restrict the personal data stored at AGRA Immobilien, he can contact our data protection officer or another employee of the person responsible at any time. The data protection officer of AGRA Immobilien or another employee will arrange for the processing to be restricted.
f) Right to data portabilityEveryone affected by the processing of personal data has the right to receive the personal data concerning them, which was provided by the data subject to a person responsible, in a structured, common and machine-readable format. He also has the right to transfer this data to another controller without hindrance from the controller to whom the personal data has been provided, provided that the processing is based on consent in accordance with Article 6 (1) (a) GDPR or Article 9 (2)
Letter a GDPR or on a contract in accordance with Art. 6 Para. 1 Letter b GDPR and the processing is carried out using automated procedures, unless the processing is necessary for the performance of a task that is in the public interest or in the exercise of official authority, which was transferred to the person responsible.
Furthermore, when exercising the right to data portability in accordance with Art. 20 Para. 1 GDPR, the person concerned has the right to have the personal data transferred directly from one person responsible to another, insofar as this is technically feasible and if this is not the case The rights and freedoms of others are impaired.
To assert the right to data portability, the data subject can contact the data protection officer appointed by AGRA Immobilien or another employee at any time.
g) Right to objectEveryone affected by the processing of personal data has the right to object at any time to the processing of personal data relating to them, which is based on Article 6 (1) (e) or (f) GDPR, for reasons arising from their particular situation appeal. This also applies to profiling based on these provisions.
In the event of an objection, AGRA Immobilien will no longer process the personal data, unless we can demonstrate compelling legitimate grounds for the processing that outweigh the interests, rights and freedoms of the data subject, or the processing serves to assert, exercise or defend legal claims.
If AGRA Immobilien processes personal data in order to operate direct mail, the person concerned has the right to object at any time to the processing of personal data for the purpose of such advertising. This also applies to profiling insofar as it is connected to such direct advertising. If the data subject objects to AGRA Immobilien processing for direct marketing purposes, AGRA Immobilien will no longer process the personal data for these purposes. In addition, the person concerned has the right to object to the processing of personal data at AGRA Immobilien for scientific or historical research purposes or for statistical purposes in accordance with Art. 89 (1) GDPR for reasons that arise from their particular situation unless such processing is necessary to perform a task in the public interest.
To exercise the right to object, the person concerned can contact the data protection officer of AGRA Immobilien or another employee directly. The data subject is also free to exercise their right to object in connection with the use of information society services, regardless of Directive 2002/58 / EC, using automated procedures that use technical specifications.
h) Automated decisions in individual cases including profilingAny person affected by the processing of personal data has the right not to be subjected to a decision based solely on automated processing - including profiling - that has a legal effect on it or similarly significantly affects it, unless the decision is for the conclusion or the fulfillment of a contract between the data subject and the controller is required, or is permitted by law to which the controller is subject and this legislation contains appropriate measures to safeguard the rights and freedoms as well as the legitimate interests of the person concerned or is made with express consent.
If the decision for the conclusion or performance of a contract between the person concerned and the person responsible is necessary or if it is made with the express consent of the person concerned, AGRA Immobilien takes appropriate measures to safeguard the rights and freedoms as well as the legitimate interests of the person concerned, at least for what the right to obtain the intervention of a person on the part of the person responsible, to state their own position and to contest the decision.
If the person concerned wishes to assert rights with regard to automated decisions, they can contact our data protection officer or another employee of the person responsible.
i) Right to withdraw consent under data protection lawEveryone affected by the processing of personal data has the right to withdraw consent to the processing of personal data at any time. If the person concerned wishes to exercise their right to withdraw their consent, they can contact our data protection officer or another employee of the person responsible at any time.
8. Data protection for applications and in the application processThe person responsible collects and processes the personal data of applicants for the purpose of handling the application process. Processing can also be done electronically. This is particularly the case if an applicant sends the relevant application documents to the person responsible by electronic means, for example by email or via a web form on the website. If the person responsible concludes an employment contract with an applicant, the data transmitted will be stored for the purpose of processing the employment relationship in compliance with the statutory provisions. If the data controller does not conclude an employment contract with the applicant, the application documents will be automatically deleted two months after the announcement of the rejection decision, provided that there are no other legitimate interests of the data controller that conflict with the deletion. Other legitimate interest in this sense is, for example, an obligation to provide evidence in a procedure under the General Equal Treatment Act (AGG).
9. Legal basis for processingArticle 6 (1) a GDPR serves AGRA Immobilien as the legal basis for processing operations in which we obtain consent for a specific processing purpose. If the processing of personal data is necessary for the performance of a contract to which the party concerned is a party, as is the case, for example, with processing operations that are necessary for the delivery of goods or the provision of other services or consideration, the processing is based on Art 6 Para. 1 b GDPR. The same applies to such processing operations that are necessary to carry out pre-contractual measures, for example in cases of inquiries about our products or services. If our company is subject to a legal obligation that requires the processing of personal data, such as for the fulfillment of tax obligations, the processing is based on Art. 6 Para. 1 c GDPR. In rare cases, the processing of personal data may be necessary to protect the vital interests of the data subject or another natural person. This would be the case, for example, if a visitor to our company were injured and his name, age, health insurance data or other vital information had to be passed on to a doctor, hospital or other third party. Then the processing would be based on Art. 6 Para. 1 d GDPR. Ultimately, processing operations could be based on Art. 6 Para. 1 f GDPR. Processing operations that are not covered by any of the aforementioned legal bases are based on this legal basis if processing is necessary to safeguard a legitimate interest of our company or a third party, provided that the interests, fundamental rights and freedoms of the data subject do not outweigh them. Such processing operations are permitted in particular because they have been specifically mentioned by the legislator (recital 47 sentence 2 GDPR).
10. Legitimate interests in the processing that are being pursued by the controller or a third partyIf the processing of personal data is based on Article 6 Paragraph 1 f GDPR, our legitimate interest is to carry out our business activities in favor of the well-being of all our employees and our shareholders.
11. Duration for which the personal data are storedThe criterion for the duration of the storage of personal data is the respective legal retention period. After the period has expired, the corresponding data will be routinely deleted, provided that it is no longer required to fulfill or initiate a contract.
12. Legal or contractual regulations for the provision of personal dataWe will inform you that the provision of personal data is partly required by law (e.g. tax regulations) or may also result from contractual regulations (e.g. information about the contract partner). Sometimes it may be necessary to conclude a contract that a data subject provides us with personal data that we subsequently have to process. To conclude a contract, the person concerned is obliged to provide us with personal data. If the person concerned does not provide their personal data, no contract can be concluded with the person concerned. Before the data subject provides personal data, the data subject can contact our data protection officer. Our data protection officer clarifies the data subject on a case-by-case basis whether the provision of personal data is required by law or contract or is required for the conclusion of the contract, whether there is an obligation to provide the personal data and the consequences of not providing the personal data.
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We act as independent experts in civil, criminal, employment and contested administrative proceedings, giving our opinions as evidence either to the parties in the proceedings or as requested by the court.
Our work is developed over 4 phases:
- Interview with company managers and their legal advisers.
- Analysis of the accounting, financial and management documentation held by the company, or by public information sources.
- Identification and study of all accounting, financial and auditing regulations.
02. PREPARATION OF THE REPORT
- We include the information used, the investigations made, the working hypotheses formulated, all of which is used to issue the conclusions reached during our work.
03. PREPARATION OF THE RATIFICATION
- Provision of the most significant arguments based on our expert opinion, as well as possible scenarios the opposing party might formulate in relation to the report.
- Establishing of strategies for cross-examination, where appropriate.
- We provide a fluid, concise, precise and irrefutable ratification of our expert opinion during the hearings.


Crime Scene Cleanup in Temple, Texas Blood Cleanup Services
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A crime scene cleanup job is any kind of cleaning in which a normal cleaning company in Temple, Texas can not properly clean. This kind of cleaning is typically cleaning a house after a death. The death may be from a suicide, unattended death, or crime such as murders. We are the authorized crime scene cleaning company in Temple, Texas and provide a 24 hour support staff for the jobs requiring cleanup. Our staff who answers will walk you through all aspects of the blood cleanup services we provide. Do not chose carpet cleaners in Temple, Texas or janitorial services that do not have the correct equipment for the jobs you need help with. Our technitians are trained crime scene cleaners and can help with any size jobs in Temple, Texas.
A any crime-scene of a murder could be the function as the crime scene investigators. The residence is introduced back to the family or when the crime scene is not longer being investigated, then it is time for crime sene cleanup in Temple, Texas to be done. Crime scene cleaners should come to the house and aid eliminate blood stains as well as other human debris. As the frontrunners is crime-scene cleaning all through he region we are also who'll help with the fingerprint dust cleanup this is not all we do. Make no mistake this isn't materials that carpet carpet cleaning can remove and no one should try to cleanup blood with bucket and a mop. You will need instruction and high quality equipment to correctly clear a crime scene. To make sure you've got only the finest crime scene cleanup in Temple, Texas and nearby cities contact us today at 888 477 0015.
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Celody qualifies as a "Service Provider" within the meaning of 17 U.S.C. §512(k)(1) of the Digital Millennium Copyright Act ("DMCA"). As such, Celody is granted certain protections from claims of copyright infringement under the DMCA "safe harbor" provisions. Celody respects the intellectual property of others, and we ask our users to do the same (see here). To comply with the DMCA, if you believe that your work has been copied in a way that constitutes copyright infringement, please complete the Takedown Form below. Upon receipt, Celody will act expeditiously to remove access to all material that infringes on another's copyright, according to the procedure set forth in 17 U.S.C. §512 of the DMCA.
Your submission should take no longer than 5 business days to complete. If approved, infringing material will be removed from the site.View Streams


Please join PRLC member and former Council Secretary Marie Gehman on February 17, 2019 to learn about important proposed changes to the Constitution and Bylaws. The constitution currently in effect dates back to 2008. You will be hearing why an updated, unified document will be brought for a vote at the next regular Congregational Meeting in April.
The goals of this update are in short:
- To unify Constitution and Bylaws into one document. They are currently two separate documents, and some of the numbering scheme has gotten misaligned over the years.
- To match the ELCA Model Constitution and incorporate language changes developed at the 2013 and 2016 Churchwide Assemblies.
- To remove language that no longer reflects current PRLC practices.
Please come to the Tree of Life Room on February 17, 2019 at 10:00 am, between services.


Islamabad: Prime Minister Imran Khan has expressed disappointment over the increase in the salaries of the members of Punjab Assembly.
In his tweet, he said that ” I am extremely disappointed by decision of Punjab Assembly to raise pays & privileges of MPAs, Ministers & Especially CM. Once prosperity returns to Pak such a move could be justified, but now, when we do not have resources to provide basic amenities to all our people, this is untenable.
The Punjab Assembly on Wednesday has taken a step by increasing the salaries, perks and privileges of the members to more than double after making legislation in record haste, within 24 hours of tabling the bill concerned. The unanimously-passed legislation was tabled as a private bill.
The bill ended up as a unanimous bill since none of the members opposed it from both sides, except PPP’s parliamentary leader Hasan Murtaza. It was unanimously passed after a standing committee also gave its approval within a few minutes of discussion.
After this legislation, the Punjab chief minister will draw Rs 350,000 per month, while members will draw over 200,000 per month as their basic pay and allowances rose to more than double. The salaries of the members of the Punjab Assembly and ministers raised by the provincial assembly exceed the pays of their counterparts in all the provinces and at the federal level.


What You Need to Know about the Rental Property Tax
A new proposition on the ballot for this November offers a unique experiment with California’s established Proposition 13 tax laws. It is particularly applicable to you if you are 55 years old or severely disabled.
Proposition 5 grants a property tax break to senior citizens and disabled persons, allowing the transfer of their property tax to a replacement property of equal or lesser value as defined in the county where the property is located.
This is one of the more intriguing experiments in state property-tax law since Proposition 13 was passed 40 years ago. Prop 13 limited local property taxes to 1 percent of the purchase price – or the 1975 assessed value – while capping subsequent increases at 2 percent annually.
In addition, Prop 13 requires a two-thirds majority for legislative approval of new state taxes as well as two-third voter approval for new local taxes. It’s a well-liked law for a simple reason: it allows homeowners to enjoy predictable expenditures. Moreover, your home’s increased value will not force you out. Instead, you move when you choose.
Let’s go back to Prop 5 for the minute. Many California homeowners don’t want to move because it means forfeiting their ultra-low property tax rate under Prop 13. However, should Prop 5 pass, homeowners aged 55 or more ould be allowed to transfer their existing property tax rate to a new home.
This is a total game-changer to many California homeowners – and was proposed by the California Association of Realtors. The point: encouraging older homeowners living in empty homes too large for their needs to move on without worrying about losing their tax benefits.
“Proposition 5 would amend Proposition 13 (1978) to allow homebuyers who are age 55 or older or severely disabled to transfer the tax-assessed value for their prior home to their new home, no matter (a) the new home’s market value; (b) the new home’s location in the state; or (c) the number of moves,” the Ballotpediaassessment of the proposition reads. “As of 2018, homebuyers over 55 years of age were eligible to transfer their tax assessments from their prior home to their new home if the new home’s market value is equal to or less than the prior home’s value and once in their lifetimes. Furthermore, counties, not the state, decide whether tax assessments can be transferred across county lines.”
In the likely event that the new home is differently valued than the old home, Prop 5 would allow for an adjustment between those amounts. “If the new home has a higher market value than the prior home, the assessed value would be adjusted upward,” Ballotpedia reports. “If the new home has a lower market value than the prior home, the assessed value would be adjusted downward.”
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Government stops working when it stops listening. It becomes government that happens to you, instead of government working for you. This abuse of the public’s trust impacts everything government touches — from our schools to our roads, water, and economy. Selling out this basic democratic principle has led to unjust, even fatal, consequences. Look no further than the 48,000 workers who were falsely accused of fraud by the state, the Flint water crisis, the privatization that led to tragedy at the Grand Rapids Home for Veterans, or children in Detroit who had to sue the governor for the right to literacy in our schools.
Michigan is ranked as one of the worst offenders for corruption by special interests and dark money. Government works best when elected officials are accountable to the people who elect them – not the people who bankroll their campaigns, and not their buddies.
I’m no stranger to cleaning up government. When the Ingham County Prosecutor’s Office was mired in scandal, the circuit judges unanimously chose me to step in to reform the office and reestablish public trust. I implemented tougher ethics standards, just like we need statewide.
Now we need fundamental reforms to restore public trust, including:
Expanding freedom of information laws to include official email, correspondence, and the calendar of the Governor, because citizens shouldn’t have to file lawsuits to see what their government is up to. The Governor, Lieutenant Governor, and entire executive branch engaged in a conspiracy of silence during the Flint water crisis and the public didn’t have the tools to find out what they were hiding. Too many laws over the past seven years were negotiated by just a few legislators and power brokers behind closed doors.
Stricter lobbying rules because the sad truth is that lobbyists write legislation and dictate how too many members vote. We can limit that influence by stopping the revolving door that lets term-limited members cash in as lobbyists.
Real campaign finance reform and increased transparency to reform our system, because we’ve seen what happens when we allow millionaires to marshal fortunes to get themselves elected or sway an election for their own personal interests. It’s an affront to democracy and it has to stop.
Return power to local governments so their democratically elected offices can make decisions based on what their unique communities need. I fought against the emergency manager law — voting against it twice as a legislator, and once as a citizen. I will work to replace state emergency management with meaningful investment, support, and assistance and make sure that our public officials are putting the people of Michigan ahead of the bottom line. And I will veto any legislation that uses loopholes to cut the people out of the democratic process.
End gerrymandering so that the people choose their representatives, not the other way around. Before the next governor and the legislature sit down to redraw legislative districts we need to reform our election laws to prohibit the kind of gerrymandering that lets lawmakers create districts based on partisan interests instead of community interests.
Together, we will take on the tough fights and demand action in Lansing. I’m ready to work with anyone who wants to solve problems, and I’m not afraid to challenge both parties to do what’s right.
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Tax time is a stressful time of year for many individuals and businesses. Given the complexity of the ever-changing laws and the difficulty of interpreting them, you need a tax advisor who not only can ensure you’ve complied with the law, but who can help you claim valuable deductions and credits you may have never suspected. Our firm goes out of its way to reduce the burden of paying taxes for all filers. We pledge not only to prepare your tax returns in the best-informed, most ethical manner possible, but also to work with you year-round as needed to plan a strategy that will minimize your total tax burden. We are qualified to prepare all federal, state, and local tax returns for individuals, corporations, partnerships, and fiduciaries.
We specialize in preparing your taxes quickly and painlessly, and will ensure you receive all the deductions you are entitled to. We are always available to help you with your tax planning needs to help you lower your taxes and avoid surprises during the tax season. And in order to speed your refund, we can file your return electronically to the IRS and state tax boards.
Careful tax planning is the most essential step in preparing our clients’ income taxes, and by minimizing taxes we strive to improve our clients' profitability. Whether you are a large firm or small, established or start-up, we will find the best possible strategies for reducing your tax liability within the limits of the law
Estate, Gift And Trust Tax Return Preparation
Our firm provides expert preparation of federal and state estate, gift, and trust tax returns. We endeavor at all times to protect your heirs from the unneeded emotional devastation that can be caused by estate tax levies. We are also available to advise you in your estate planning needs, including business succession plans and gifting strategies.
Irs And State/Local Representation
Our firm knows the tax laws, and we know how your tax return was prepared. We can provide complete representation services before the IRS as well as state and local taxing authorities. We are also experienced in negotiating Offers in Compromise with the IRS.
Our firm offers a highly personalized, professional payroll service specifically designed for your business. Over the years we have strived to offer our clients the highest quality professional services with the utmost personal care. You will find the same level of unsurpassed commitment from us in satisfying your payroll needs. You will also benefit from the overall professional acumen of our firm and our intimate knowledge of your total financial picture.
We all know how critical the housing crisis has become. We’ll help you determine whether you qualify for a mortgage based on your current and projected income, and we’ll analyze the advantages or disadvantages of fixed-rate and adjustable mortgages as well as other aspects of home financing. For older homeowners, we’ll discuss options such as using a reverse mortgage as a source of income.
Our firm provides full-charge bookkeeping services, including general journal and subsidiary ledger maintenance, bank statement reconciliation, and receivables and payables tracking and analysis.
Our goal is help your small or mid-sized business succeed, no matter what the economic climate. To this end we offer a wide range of consulting services to help you improve business operations, boost efficiency, and increase the bottom line. Whatever you needs, our experienced team of business consultants has the experience to help you grow and manage your business.
Incorporation And New Business Analysis
Our firm can set up a new corporation, partnership, or LLC. We will advise you on the advantages and disadvantages of the different types of entities you can choose. Our firm can assist in market evaluations for new business and business valuations for the purchase of an existing business.


‘Shock and Awe’ Animation Attains $5.95M Settlement
When a truck smashed a car off the highway, our friends at Tauber Law Offices asked us to build a "shock and awe" type presentation that would show the indisputable liability of the truck driver.
We used real-world data to recreate the motor vehicle accident with precise virtual accuracy to capture the incident from multiple angles. We also built a custom Digital Injury Summary equipped with animated spinal surgery a exhibits to show the full extent of the victim's suffering and recovery, as holes and hardware are drilled into her skeleton.
The folllowing exhibits helped convince the defense to settle for $5.95M.
“The owner of the trucking company and the insurance adjuster were both blown away when we played the animations for them in mediation. Furthermore, my client’s spine surgeon was speechless when we showed the reenactment of his surgery.”
Exhibit A: Animating the Collision
We animated the accident from multiple angles - including the driver's perspective - to demonstrate the semi-truck driver's actions, and show why he was liable for the victim's damages.
Exhibit B: Digital Injury Summary
Once we established liability, we helped Mr. Tauber drive home the extent of damages with a custom Digital Injury Summary. The interactive exhibit enabled Mr. Tauber walk the viewer through each step of the surgery using animation to help the audience understand the victim's suffering.


Xerox and Palm: Patent Peace
Palm, Inc., announced that it has settled a patent infringement lawsuit filed by Xerox Corporation nine years ago.
In April 1997, Xerox sued a predecessor to Palm, Inc. (U.S.R.), claiming that the handwriting-recognition technology marketed as Graffiti and formerly used in PalmOS handhelds infringed a Xerox patent known as the Unistrokes patent.
The agreement affords Xerox and Palm “patent peace.” Palm will pay Xerox $22.5 million for a fully paid-up license for three Xerox patents, including Unistrokes, and a seven-year mutual covenant not to sue for patent infringement within mutually agreed fields of use. Palm will account for the license as a charge against earnings in its fourth quarter of fiscal year 2006. Under the settlement, Palm’s co-defendants, including PalmSource, Inc., a wholly owned subsidiary of ACCESS Co., Ltd., and 3Com Corp. will receive a full and unconditional release from the litigation, and each is entitled to a fully paid-up license to the Unistrokes patent.


Workplace investigations are a critical component of maintaining a healthy and productive work environment. They are essential for resolving conflicts, addressing misconduct, and ensuring that employees are treated fairly. In this article, we will explore the intricacies of workplace investigations, understanding their purpose, the investigation process, the principles of fairness, legal considerations, common challenges, and the steps to follow after an investigation is concluded.
Understanding Workplace Investigations
Workplace investigations are systematic processes used to gather and evaluate information regarding alleged workplace issues. These issues can range from harassment and discrimination claims to allegations of theft or ethical misconduct. The primary goal of an investigation is to uncover the truth and make informed decisions based on the evidence gathered.
The Investigation Process
A successful workplace investigation begins with a well-documented initial report. Once a report is filed, an investigator or a team is designated to handle the case. They are responsible for gathering evidence, interviewing relevant parties, and maintaining strict confidentiality throughout the process.
Interviewing techniques play a crucial role in the investigation process. Interviewers must be skilled at asking open-ended questions, actively listening, and remaining neutral to obtain accurate information. It’s also essential to document all interviews and evidence meticulously.
Key Principles of Fairness
Fairness is the cornerstone of any workplace investigation. Several key principles ensure that the process is just and equitable:
1. Impartiality and Neutrality: Investigators must approach the case with an unbiased mindset, free from personal biases or conflicts of interest.
2. Presumption of Innocence: Every individual involved in the investigation, whether an accuser or accused, should be presumed innocent until proven otherwise.
3. Timeliness and Efficiency: Investigations should be conducted promptly to minimize disruptions and prevent the escalation of issues.
4. Due Process and Employee Rights: Employees involved in investigations have the right to know the allegations against them and have an opportunity to present their side of the story.
Workplace investigations must operate within the bounds of employment laws and regulations. Human Resources and legal counsel often play vital roles in ensuring compliance with these laws. Investigations must also adhere to the requirements of government agencies like the Equal Employment Opportunity Commission (EEOC).
Common Challenges and Pitfalls
Workplace investigations are not without challenges. Bias, conflicts of interest, and the handling of sensitive or high-profile cases can pose difficulties. Balancing employee privacy rights with the need for a thorough investigation is also a common challenge.
Reporting and Decision-Making
After gathering evidence and conducting interviews, investigators formulate their findings and conclusions. Recommendations for corrective actions are made based on these findings. All of this information is then documented in a comprehensive investigation report. The report serves as a critical document for stakeholders, including management, HR, and legal counsel.
Once the investigation is concluded, there are important steps to take. Effective communication with the parties involved is essential to inform them of the outcomes. It’s also crucial to prevent retaliation against those who have filed complaints or participated in the investigation.
Monitoring and follow-up are necessary to ensure that any recommended actions are implemented and that the workplace environment improves. This includes measures to prevent future occurrences of the issues investigated.
Workplace investigations are a fundamental tool for maintaining fairness, transparency, and trust within organizations. They are not without challenges, but by adhering to the principles of fairness, legal requirements, and a systematic process, organizations can navigate workplace investigations effectively. As workplace dynamics continue to evolve, the importance of conducting thorough and fair investigations cannot be overstated. By doing so, organizations can uncover the truth, address issues, and create a workplace that fosters productivity, employee well-being, and long-term success.


NORTHUMBERLAND CHESS LEAGUE RULES
1. The League shall be called the Northumbria Chess League.
2. The Laws of Chess as published by the English Chess Federation shall govern play in all League matches except as varied in these rules.
3. The League shall be managed by the League Conductor. Any dispute between Clubs as to the interpretation of these rules or concerning any matter not provided for by these rules shall be decided by the League Conductor whose decision shall be final. Any dispute between Clubs as to the interpretation of the Laws of Chess shall be decided in the first instance by the League Conductor, but may be appealed to the Executive Committee who shall collectively act as competition arbiter.
4. The composition of the League and the number of divisions is the responsibility of the League Conductor acting where necessary on the advice of the League Meeting and the Executive Committee.
5. Clubs affiliated to the Northumberland Chess Association may enter one or more teams in the League. Teams shall be entered in the name of the Club and if a Club enters more than one team they shall be distinguished in their title.
6. There shall be a League Meeting shortly before the start of the season. At the Meeting teams may be entered in the League. The appropriate annual subscription shall be paid at or before the Meeting. Any team whose subscription has not been paid shall be excluded from the fixture lists. The meeting shall be advised of the composition of the league and the general structure of fixtures agreed.
7. For the purposes of Rule 8 below, teams in the same division may be ranked in order of strength by their Club. Where the ranking order of teams within a Club, or any subset thereof, is not apparent from their titles, the Club shall have the option to indicate their ranking order to the League Meeting. Should the Club decline to do so, the teams in question shall be considered to be of equal rank. Clubs may also choose to indicate to the League Meeting that two or more teams whose ranking order is implied by their titles, for example an A and B team, are in fact to be ranked equally or in some other order.
The ranking structure decided upon by each Club shall be published along with that Club’s details in the League Handbook.
8. (a) A player who has played at least one game, or claimed a win by default, for a Club, shall be ineligible to play for another Club in the same season.
(b) If a player plays on Board 1 or 2 of any team, or more than once on Board 3 of any team, he or she shall be ineligible to play for any lower or equal-ranked team in the same season. In addition, any player playing on Board 1 or 2 of any team in the first match of the season shall not have already played any games for lower or equal-ranked teams in that season. The League Conductor reserves the right to apply part (e) of this rule retrospectively to any such games played.
(c) A player may apply to the League Conductor for permission to transfer permanently to a lower-ranked or equal-ranked team at any stage of the season. The player concerned will then be ineligible to play for their original team.
(d) A player who is a late substitute for an unexpectedly absent team member shall for the purposes of eligibility be deemed to have played on Board 4 or 5 irrespective of the actual board on which the vacancy occurred. For this rule to be implemented:
(i) The League Conductor must be notified of the circumstances.
(ii) The name of the absent player must have been originally declared to the opposing Captain before the start of the match, and the substitution not made until after the clocks had been started.
(iii) The League Conductor must be satisfied that the absent player is a bona fide member of the team concerned.
(iv) The substitute must not have been involved in the implementation of this rule on a previous occasion in the same season.
(e) If a player plays on a team for which he or she is ineligible under any part of this rule, the score of that player’s team shall be reduced, and the score of their opponents increased, by the following amounts:
If the ineligible player appeared on board 1, 2½ points.
” ” board 2, 2 points.
” ” board 3, 1½ points.
” ” board 4, 1 point.
If the ineligible player appeared on board 5, his or her game shall be counted as a loss whatever the actual result and no further penalty shall be incurred.
Any alteration is subject to a maximum winning score of 5-0.
9. The minimum number of boards in any match shall be five. Any number in excess of five must be agreed previously by both clubs concerned.
10. Matches should normally be arranged to last for a single session of three hours, starting at the time specified by the home team, unless both captains agree otherwise. The default time control will be 1½ hours per player for the game. If less than three hours is available, the recommended time control is 1¼ hours per player. Where enough digital clocks are available, a time control of 1¼ hours per player plus 10 seconds per move may be used. The ECF Quickplay Finish Rules (including those covering matches where no arbiter is present) shall operate.
At or before the League Meeting, the League Conductor must be told of the time when each team will start its home fixtures and this information will be included in the League Handbook. Regular starting times must be within the range 6.45pm to 7.30pm unless specifically sanctioned by the League Meeting.
11. (a) Before the start of a match each captain shall make a list of their team and hand it to the opposing captain. The exchange of team lists shall take place simultaneously.
(b) If a player A is listed on a lower board than a player B, while A’s grade is more than 15 points higher than B’s, player A’s game shall be lost by default. Captains are free to arrange their teams in any order they wish subject to this rule, and may change the order from match to match.
(c) The visiting team shall have White on the odd numbered boards.
The grading list used for the purposes of 11(b) shall be the edition released immediately prior to the start of the league season. Any grading list released during the season shall be ignored.
12. A game shall be declared won by default by a player whose opponent does not appear at the board within half an hour of the start of the match. If it is known that a team will be incomplete the lowest boards should be defaulted.
13. Any player whose electronic communication device emits a sound, or vibrates, more than once during a game, shall lose their game by default. After the first such incident, it is the responsibility of the team captain to request that their player switch the device off. Players must not receive material assistance in their game through such means, and any player suspected of doing so may be reported to the League Conductor by the opposing team even if under this rule they are allowed to continue with the game.
14. Both team captains shall report to the League Conductor within 7 days of the date on which the match was played the result of the match, the names of the players and the scores in all games.
15. A won match shall count 2 points and a drawn match 1 point, except where stated in the notes accompanying the fixture list in this Handbook. The team obtaining the greatest number of points during any season in Division 1 shall be the League Champions. Similarly teams achieving the highest points scores in other divisions shall be the Champions of those divisions.
16. A team that fails to turn up for an appointed match without due notice to the opposing team shall have 2 points deducted from their Match Point total.
17. The team who at the end of the season has scored the least number of points in Division 1 shall be relegated to Division 2 and the three teams occupying the top three places in Division 2 shall be offered promotion to Division 1. The two teams who at the end of the season have scored the least number of points in Division 2 shall be relegated to Division 3 and the two teams occupying the top two places in Division 3 shall be promoted to Division 2. Where a division is incomplete due to the withdrawal or promotion of a team, an extra team may be promoted or introduced. Teams in relegation positions shall be relegated automatically unless there is no other reasonable way of filling a vacancy in that division.
18. Ties for all places in the League shall be decided in favour of the team with the largest value of game points, only the first five boards of every match being counted. In the event of two or more teams finishing tied on both match points and game points and the division championship or qualification for promotion or relegation being in doubt, the League Conductor shall arrange play-offs as necessary.
19. All matches must be completed by the end of April.


Advance Healthcare Directive
Introduction to Advance Health Care Directives (AHCD) California law gives you the ability to ensure that your healthcare wishes are known and considered if you become unable to make these decisions yourself. The following are answers to commonly asked questions about Advance Directives:
What is an Advance Health Care Directive?
An Advance Health Care Directive (AHCD) is the best way to make sure that your healthcare wishes are known and considered if for any reason you are unable to speak for yourself. Completing a form called an Advance Health Care Directive allows you, under California law, to do either or both of two things:
First, you may appoint another person to be your healthcare agent. This person (who may also be know as your attorney-in-fact) will have legal authority to make decisions about your medical care if you become unable to make these decisions for yourself.
Second, you may write down your healthcare wishes in the AHCD form – for example, a desire not to receive treatment that only prolongs the dying process if you are terminally ill. Your doctor and your agent must follow your lawful instructions.
Is an Advance Health Care Directive different from a living will?
The AHCD is now the legally recognized format for a living will in California. It replaces the Natural Death Act Declaration. The AHCD allows you to do more than the traditional living will, which only states your desire not to receive life-sustaining treatment if you are terminally ill or permanently unconscious. An AHCD allows you to state your wishes about refusing or accepting life-sustaining treatment in any situation.
Unlike a living will, an AHCD also can be used to state your desire about healthcare in any situation in which you are unable to make your own decisions, not just when you are in a coma or are terminally ill. In addition, an AHCD allows you to appoint someone you trust to speak for you when you are incapacitated.
You do not need a separate living will if you have already stated your wishes about life-sustaining treatment in an AHCD.
Is an Advance Health Care Directive different from a Durable Power of Attorney for Health Care?
The AHCD has replaced the Durable Power of Attorney for Health Care as the legally recognized document for appointing a healthcare agent in California. The AHCD allows you to do more than a Durable Power of Attorney for Health Care. An AHCD permits you not only to appoint an agent, but also to give instructions about your own healthcare. You can now do either or both of these things.
What if I have already executed a Durable Power of Attorney for Health Care or a Natural Death Act Declaration. Is it still valid? Do I have to complete a new Advance Health Care Directive?
All valid Durable Power of Attorney for Health Care and Natural Death Act Declarations remain valid. Thus, unless your existing Durable Power of Attorney for Health Care has expired, you do not have to complete a new AHCD. A Durable Power of Attorney for Health Care executed before 1992 has expired and should be replaced. Because the new AHCD gives you more flexibility to state your healthcare desires, you may wish to complete the new form even if you previously completed a Durable Power of Attorney for Health Care or Natural Death Act Declaration. At a minimum, you should review your existing Durable Power of Attorney for Health Care or Natural Death Act Declaration to make sure it has not expired and that it still accurately reflects your wishes.
Who can complete an Advance Health Care Directive?
Any California resident who is at least 18 years old (or is an emancipated minor), of sound mind, and acting of his or her own free will can complete a valid AHCD.
Do I need a lawyer to complete an Advance Health Care Directive?
No. You do not need a lawyer to assist you in completing an AHCD form. The only exception applies to individuals who have been involuntarily committed to a mental health facility who wish to appoint their conservator as their agent.
Who may I appoint as my healthcare agent?
You can appoint almost any adult to be your agent. You can choose a member of your family, such as your spouse or an adult child, a friend, or someone else you trust. You can also appoint one or more alternate agents in case the person you select as your healthcare agent is unavailable or unwilling to make a decision. (If you appoint your spouse and later get divorced, the AHCD remains valid, but your first alternate agent will become your agent.)
It is important that you talk to the people you plan to appoint to make sure they understand your wishes and agree to accept this responsibility. Your healthcare agent will be immune from liability as long as he or she acts in good faith.
The law prohibits you from choosing certain people to act as your agent(s). You may not choose your doctor, or a person who operates a community care facility (sometimes called a board and care home) or a residential care facility in which you receive care. The law also prohibits you from appointing a person who works for the health facility in which you are being treated, or the community care or residential care facility in which you receive care, unless that person is related to you by blood, marriage or adoption, or is a co-worker.
Can I appoint more than one person to share the responsibility of being my healthcare agent?
It is recommended that you name only one person as your healthcare agent. If two or more people are given equal authority and they disagree about a healthcare decision, one of the important purposes of the AHCD – to identify clearly who has authority to speak for you – will be defeated. If you are afraid of offending people close to you by choosing one over another to be your agent, ask them to decide among themselves who will be the agent, and list the others as alternate agents.
I want to provide more specific healthcare instructions than those included on this form. How do I do that?
You may write detailed instructions for your healthcare agent and physician(s). To do so, simply attach one or more sheets of paper to the form, write your instructions, write the number of pages you are attaching, and sign and date the attachments at the same time you have the form witnessed or notarized. More specific instructions are available at the California Medical Associations website at http://www.cmanet.org.
How much authority will my healthcare agent have?
If you become unable to make your own health care decisions, your agent will have legal authority to speak for you in healthcare matters. Physicians and other healthcare professionals will look to your agent for decisions rather than to your next of kin or any other person. Your agent will be able to accept or refuse medical treatment, have access to your medical records, and make decisions about donating your organs, authorizing an autopsy, and disposing of your body should you die.
If you do not want your agent to have certain of these powers or to make a certain decision, you can write a statement in the AHCD form limiting your agent’s authority. In addition, the law says that your agent cannot authorize convulsive treatment (i.e., electroconvulsive therapy or ECT), psychosurgery, sterilization, abortion, or placement in a mental health treatment facility.
The person you appoint as your agent has no authority to make decisions for you until you are unable to make those decisions yourself, unless you choose to allow your agent to make those decisions for you immediately.
When you become incapacitated, your agent must make decisions that are consistent with any instructions you have written in the AHCD form or made known in other ways, such as by telling family members, friends or your doctor. If you have not made your wishes known, your agent must decide what is in your best interests, considering your personal values to the extent they are known.
What should I tell my family, my healthcare agent, and my doctors?
One of the most important parts of completing an AHCD is the conversations you have about it with your loved ones and your physicians. You should talk about: your personal values and what makes living meaningful to you, including your current medical condition and decisions you may foresee in the future, specific concerns or wishes you may have regarding life support or aggressive interventions, hospice or long-term care; what concerns you most about death or dying; and how you would want to spend the last month of your life. It is recommended, although not always possible, that such a discussion include both your physician(s), and your healthcare agent (and alternate agent(s)).
Tell your loved ones that you have completed an AHCD and what you have said in it, especially if you have selected a healthcare agent. Your AHCD will likely go into effect during a period of crisis for them. It can help ease their burden to know that you have made some of these decisions in advance. In addition, they should know in advance who is to speak for you in making medical decisions and where copies of your AHCD can be found. Remind them that their role is to make sure that your wishes are communicated and that those wishes guide their decision-making.
Will my healthcare agent be responsible for my medical bills?
No, not unless that person would otherwise be responsible for your debts. The AHCD deals only with medical decision-making and has no effect on financial responsibility for your healthcare. Please note, however, that unless you have made other arrangements, your agent may be responsible for costs related to the disposition of your body after you die. Consult an attorney regarding how your financial affairs should best be handled.
For how long is an Advance Health Care Directive valid?
An AHCD is valid forever, unless you revoke it or state in the form a specific date on which you want it to expire.
What should I do with the Advance Health Care Directive form after I fill it out?
Make sure that the form has been properly signed, dated, and either notarized or witnessed by two qualified individuals. (The form includes instructions about who can and cannot be a witness). Keep the original in a safe place where your loved ones can find it quickly. Give copies of the completed form to the people you have appointed as your agent and alternate agent(s), to your doctor(s) and health plan, and to family members or anyone else who is likely to be called if there is a medical emergency. You should tell these people to present a copy of the form at the request of your healthcare providers or emergency medical personnel.
Take a copy of the form with you if you are going to be admitted to a hospital, nursing home or other healthcare facility. Copies of the completed form can be relied upon by your agent and doctors as though they were the original.
What if I change my mind after completing an Advance Health Care Directive?
You can revoke or change an AHCD at any time. To revoke the entire form, including the appointment of your agent, you must inform your treating healthcare provider personally or in writing. Completing a new AHCD will revoke all previous directives. In addition, if you revoke or change your directive, you should notify every person or facility that has a copy of your prior directive and provide them with a new one.
You should complete a new form if you want to name a different person as your agent or make other changes. However, if you need only to update the address or telephone numbers of your agent, or alternate agent(s), you may write in the new information and initial and date the change. Of course, you should make copies or otherwise ensure that those who need this new contact information will have it. You should make a list of the people and institutions to whom you give a copy of the form so you will know whom to contact if you revoke the AHCD, update contact information or make a new one.
I have reached a point in my life that I don’t want the paramedics to give me CPR. Will this Advance Health Care Directive keep this from happening?
If the paramedics see your AHCD before they start resuscitative efforts, and the AHCD clearly instructs them not to start these efforts, they probably will not start resuscitation. The best approach is to complete the Prehospital Do Not Resuscitate (DNR) form and obtain a Do Not Resuscitate EMS medallion approved by California’s Emergency Medical Services Authority. You may order copies of the DNR form (which includes instructions on ordering the medallion) from CMA publications. See http://www.cmanet.org for more information.
Is my Advance Health Care Directive valid in other states?
An AHCD that meets the requirements of California law may or may not be honored in other states, but most states will recognize an AHCD that is executed legally in another state. If you spend a lot of time in another state, you may want to consult a doctor, lawyer, or the medical society in that state to find out about the laws there.
Can anyone force me to sign an Advance Health Care Directive?
No. The law specifically says that no one can require you to complete an Advance Health Care Directive before admitting you to a hospital or other healthcare facility, and no one can deny you health insurance because you choose not to complete an AHCD.
Where can I get more information about the Advance Health Care Directive?
Your doctor probably can provide you with more information. However, you should talk to a lawyer if you want legal advice.
For more information about end-of-life medical decisions, go to http://www.finalchoices.calhealth.org, the website for the California Coalition for Compassionate Care.
The booklet Finding Your Way is a useful guide to thinking about and discussing these issues. To get a copy, contact Sacramento Healthcare Decisions, 3400 Data Drive, Rancho Cordova, CA 95670 or (916) 851-2828.
Where can I get an AHCD form?
For a free Advance Health Care Directive form, download here: Advance Health Care Directive Form Instructions-English
For a free Advance Health Care Directive form in Spanish, download here: Advance Health Care Directive Form Instructions-Spanish


It has recently been announced that major banking institutions in the UK could be legally obliged to introduce quotas outlining the number of female members on their boards from next year. The quotas, however, have been greeted with equal degrees of optimism and criticism from diversity campaign groups. So whilst British banks could be the first businesses in the UK to have such equality measures imposed upon them, should the rest of British industry be welcoming or rejecting these quotas?
Women’s equality has come a long way since the days of the suffragettes. The number of female CEOs of major companies is increasing year on year and more women are being invited to join the boards of prominent companies – a prime example being the appointment of Sheryl Sandberg to the board of Facebook, one of the fastest growing and most important companies of recent times. Additionally, albeit slightly into the future, 2016 is hotly tipped to be the first time a woman, Hilary Clinton, is in serious contention for the Presidency of the United States.
Given these advances, you could argue that imposing quotas is a draconian and backwards step away from women’s equality. When promotions and hiring decisions need to satisfy a gender requirement, such quotas may actually diminish the true potential for promotions to be awarded on ability. If men lose out to female counterparts because they aren’t of the right gender, how is this any more equal? Worse still, such inequality can also undermine the authority of women in senior positions. How can employees be confident in the abilities of their female managers when they are given cause to wonder whether a woman received her job on the basis of a gender quota?
SilverDoor takes pride in its diversity. 10 out of the 22 members of senior management are women – all of whom are in their roles due to merit and not some gender tick box. Nevertheless we do try to maintain an element of balance. Marcus Angell, our Managing Director, says: “balance is important, it reflects real life”. Ultimately, however, it is about finding the best person for the job.
The quotas are an important step toward equality and diversity but are they the right step? If we start hiring and promoting our employees on the basis of gender what happens to the equality of ability? After all, isn’t ability the most equal measure we have?
Image: SilverDoor senior managers clockwise from bottom left: Caroline Saunders, Danielle Mahoney, Rafaela Baraldi, Claire Stephens, Joanna Cross, Sacha Griffiths.


General Terms and Conditions of Purchase Download
General Terms and Conditions of Purchase
1. Conclusion of the Contract
1.1 Purchase orders shall be issued exclusively on the basis of these General Terms and Conditions of Business. Any different standard or other terms of the supplier, which are included in its quotation and / or its order confirmation, will not be accepted. Any purchase orders, agreements, modifications / changes, verbal ancillary agreements as well as any conditions of delivery and payment, which differ from these terms and conditions, shall only be binding when they are issued and / or confirmed, in writing, by the customer. The correspondence shall be with the ordering purchasing department. Only this purchasing department shall be authorized to issue legally binding statements vis-à-vis the supplier.
1.1 The supplier shall confirm acceptance of the relevant purchase order within a period of ten (10) days from the date of the purchase order. In the event that the supplier confirms such purchase order with deviating conditions, any silence on part of the customer shall not be construed as consent.
1.2 With the confirmation, the supplier unconditionally accepts these General Terms and Conditions of Purchase. Any conditions differing from the contents of the purchase order shall be effective only if they are confirmed, in writing, by the customer Any conditions of delivery and performance of the supplier shall not bind the customer, even if such terms are not rejected.
2.1 The price agreed for the ordered goods as well as for any other services shall be a fixed price, is considered to be free to place of fulfillment specified by the customer, and shall include any packing and freight costs. Any transportation insurance premiums will not be reimbursed because we are selfinsurer.
2.2 In the event that a price “ex factory” or “ex warehouse” has been agreed, the customer will pay only the most favorable freight charges. Any expenses arising until the goods are delivered to a carrier shall be paid by the supplier.
2.3 In the event that, exceptionally, a remuneration has been agreed for the packaging, the supplier shall credit 2/3 of the calculated value of the packaging to the account of the customer when such packaging is returned (carriage paid) to the place of dispatch. The customer may also deduct the value from the amount of the invoice.
2.4 The shipment shall be for the account, and at the risk, of the supplier. Place of fulfillment and performance for all deliveries and services of the supplier shall be the respective place of fulfillment of the customer. Upon the acceptance of the shipment or of the service at the place of fulfillment, the risk of and incidental destruction and / or an incidental deterioration shall pass to the customer.
3. Delivery Time
3.1 The dates of delivery, which are specified by the customer, shall be binding.
3.2 In case of late deliveries or late performance of services, the customer shall be entitled to assert all legal claims arising from such delays.
3.3 In the event that the supplier recognizes that he cannot meet the dates of delivery and / or of performance, he shall promptly notify the customer.
3.4 On the date of the relevant shipment, a copy of the delivery note – serving as a shipping note – shall be sent by post. The original documents shall be enclosed to the goods.
4. Rights of Third Parties
4.1 The deliveries shall be made without reservation of title and without any other restrictions.
4.2 Any rights of third parties to the goods to be delivered shall be disclosed to the customer without the customer having to ask for such information.
5.1 The supplier warrants that its goods and services have the contractually agreed characteristics and features and correspond to the state of the art as well as to the relevant statutory provisions and the safety regulations of the competent profes sional associations, supervisory authorities, trade associations, and similar bodies. The regulations on the prevention of accidents and occupational safety as well as on safety & security technologies and pollution control shall be observed. The supplier shall be responsible for the compliance with these regulations and, if such obligations are not met, for the arising damages.
5.2 The obligation of the customer to inspect goods and services and to send, if required, a notice of defects shall only commence when the goods are received at the specified place of destination and the shipping documents are available. Concerning any other services, such obligation shall commence only upon the acceptance of such work performance & service.
5.3 The supplier expressly waives the plea of late notices of defects.
5.4 The statutory warranty claims shall be due to us without any restrictions. Irrespective of this, we shall be entitled to demand of the supplier, at our discretion, elimination of defects and replacement. In such case, the supplier shall be obligated to pay all expenses required for the elimination of defects or replacement. The right to damages and, in particular, to damages instead of performance shall be reserved explicitly. Any periods and respites shall start again after an elimination of defects or replacement.
5.5 The customer shall be entitled to eliminate, at the expense of the supplier, the defects by itself if where delays could be dangerous or in cases of special urgency.
5.6 The incoming shipments shall be inspected in accordance with the test plans and, if applicable, in accordance with the drawings of the customer. In the event that the determined number of defects exceeds the number of defects specified in the sampling plan of the customer, the entire shipment will be rejected and charged back. Such shipment shall be taken back by the manufacturer. The costs incurred for the inspections and the return shall be billed to the manufacturer.
5.7 Any changes in the type of the composition of the processed & machined materials or in the design compared to similar shipments or services, which were previously performed for the customer and which occur prior to the start of production or prior to the performance of the service, shall require the written consent of the customer.
5.7 The period of limitation shall amount to twenty-four (24) months and shall start upon the acceptance of shipment and service unless the statutory periods of limitation are longer.
The liability of the supplier shall be in accordance with the statutory regulations. As far as the supplier is responsible for product damages, the supplier shall be obligated to indemnify the customer at first request to the extent that the cause was under its control and it is organizational sphere.
In this framework, the supplier shall also be obligated to reimburse any expenses in accordance with §§ 683, 670 of the German Civil Code, which arise from, or in connection with, a recall carried out by the customer, as far as the claim is not based on §§ 830, 804 in connection with §§ 426, 254 of the German Civil Code.
The customer shall be liable for the breach of contractual and non-contractual obligations, i.e. even those committed by its executives, only in the case of intent and gross negligence. This is limited to damages typical for the contract, which are foreseeable at the conclusion of the contract.
However, these limitations shall not be applicable in the event of a culpable breach of essential contract obligations.
In the event that a change occurs in the essential circumstances that are relevant to the conclusion of the contract and such change takes place through no fault of the customer and before the contract is performed by the supplier, the customer shall be entitled to demand that the contract will be performed at a later period of time than the period, which was agreed, or to withdraw from the contract in whole or in part.
8. Drawings and Tools
8.1 As far as drafts, drawings, or tools are required for the fulfillment of purchase orders, a written release by the customer shall be required. The supplier shall be ob ligated to discuss – based on the drawings – the design and conception of the tools together with the customer. Such discussion does not limit the supplier’s responsibility for the proper fulfillment in accordance with the contract. This also applies to the warranty and guarantee obligations of the supplier with respect to the articles of delivery as well as to suggestions and recommendations of the customer unless expressly agreed otherwise.
8.2 Following the performance of the works and / or following the completion of the constructions, the corresponding tool drawings and technical documents shall be sent, free of charge, to the customer, at the latest until the date of acceptance, and the ownership shall be transferred to the customer.
The customer shall be informed immediately of any changes, which are performed by the supplier after the acceptance. Without the written consent of the customer, any drawings, tools, samples and other documents and / or articles must not be used beyond the contractual purpose and / or must not be disclosed to any third party.
These shall remain the property of the customer and shall be promptly returned to the customer after the completion of the order.
8.3 The supplier shall service, maintain and protect the articles and documents owned by the customer and insure them adequately.
9. Invoices and Payments
9.1 Any invoices shall not be enclosed to shipments. Instead of this, they shall be sent separately broken down by shipments and for each purchase order by specifying the purchase order number.
9.2 The payment shall be made with currency selected at our discretion. Such currency shall be the fulfillment of the consideration owed by the customer.
9.3 Payments are due net within a period of sixty (60) days (or as agreed) following the actual delivery and / or acceptance of the service and the receipt of the invoice. Payments are executed on the 1st and on the 15th of each month. If one of these days falls on a weekend or a public holiday, the payment will be executed the next working day.
9.4 Any payments made by the customer do not mean an acknowledgement of the invoice or of the proper and perfect shipment and / or service in accordance with the contract and are therefore expressly made under the reservation of a corresponding examination to ensure their accuracy and regularity.
10. Assignment and Setoff
10.1 Without the written consent of the customer, the supplier must not assign, to a third party, any claims on the customer arising from its shipments. The setoff against counter-claims of the supplier, which are disputed by the customer or which are not final and absolute, is not admissible. The same applies to the assertion of a right of retention.
11. Proprietary Rights
11.1 As far as industrial property rights exist in connection with the delivered goods, the supplier transfers to the customer – together with the shipment – the unlimited right of use of such rights as far as this is required for the proper use of the goods under the contract.
11.2 The supplier shall indemnify the customer and its customers against any claims, which are asserted by third parties against the customer because of a breach of proprietary rights or copyrights of the delivered goods. The supplier undertakes that it will reimburse the customer for the damages arising from this.
12. Master Contracts and Call Orders
The above terms and conditions shall also apply to master contracts and call orders unless agreed otherwise in individual cases.
The customer shall be entitled to withdraw from master contracts and call orders if the goods supplied and / or the services performed for the individual call orders do not comply with the agreed quality requirements and / or the agreed performance.
13. Compliance with Laws. Supplier warrants that:
(a) it, its personnel and Sub-Tier Suppliers will comply with, and conducts its operations in accordance with the applicable laws of the country having jurisdiction over the location where the Services and Work are performed, and Goods are delivered;
(b) all of Supplier’s personnel performing Services under this Agreement are authorized to work in the country having jurisdiction over the locations where the Work is performed, and Supplier will ensure that any legally-required verifications of employment eligibility and identity are performed; and
(c) it has and will comply with the U.S. Foreign Corrupt Practices Act, UK Bribery Act, EU and similar anti-bribery legislation or requirements applicable in the location(s) where the Work is performed.
Supplier will indemnify and hold harmless Honeywell from and against any and all loss, cost, expense (including reasonable attorney and professional fees), claims, damage, or liability arising out of or resulting from or occurring in connection with Supplier’s breach of this Section.”
14. Place of Jurisdiction, Applicable Law, Supplementary Regulations
14.1 Place of jurisdiction shall be Wiesbaden, Germany. However, the customer can also sue the supplier at its general place of jurisdiction. In addition, only the authoritative law of the Federal Republic of Germany shall apply to the legal relationships of domestic par ties by excluding the UN Convention for the International Sale of Goods.
In the event that individual provisions of these General Terms and Conditions of Purchase are invalid in full or in part, the effectiveness of the remaining provisions shall remain unaffected. The contracting parties shall replace the invalid regulation by a regulation coming as close as possible to the intended success of the business transaction. Attention: In case of repair, assembly, and installation activities, the safety regulations displayed in the plants shall be observed.


May 1, 2020
Register here for the May 12 webinar discussing the new report and top policy solutions to phase out oil and gas production in California.
California is the seventh-largest oil producing state in the country, with a fossil fuel industry that is responsible for billions of dollars in state and local revenue and other economic activity each year. Yet continued oil and gas production contrasts with the state’s aggressive climate mitigation policies, while creating significant air and water pollution, particularly for disadvantaged communities in areas where much of the state’s drilling occurs.
As a result of these risks, many advocates and policymakers seek ways to enhance regulation of and eventually phase out oil and gas production in California. To provide legal options for policy makers to facilitate this transition, CLEE’s report Legal Grounds outlines steps California leaders could pursue on state- and privately-owned lands to achieve this reduction. Among the steps discussed, state leaders could:
- Enhance regulatory authority over drilling by clarifying the need for the California Geologic Energy Management Division (CalGEM, the state's primary oil and gas regulator) to prioritize environmental and climate impacts over production;
- Heighten scrutiny on permitting via comprehensive environmental review with mandatory, site-specific mitigation measures under the California Environmental Quality Act;
- Institute minimum statewide drilling setbacks of at least 2,500 feet or more from sensitive sites, such as schools, parks, and houses;
- Implement a per-barrel or per-well severance tax and dedicate the revenue to projects that further the goal of transitioning away from fossil fuel; and
- Task the California Air Resources Board with devising and implementing a comprehensive plan for a phase-out of all in-state oil and gas production by a date that tracks with overall climate goals.
This report comes at a unique moment in the history of in-state oil and gas production. As of April 2020, the industry is struggling economically due to a global collapse in oil prices and a decrease in demand from COVID-19-related shutdowns. An intelligently structured phase-out could result in less harm to jobs and local economies, and California’s actions could demonstrate to other states and countries how to successfully sunset their fossil fuel production. The menu of law and policy options presented in Legal Grounds can assist state leaders in addressing these challenges and charting a new course for California’s in-state fossil fuel production.


Louisiana makes six! Before Act 154 was passed by the 2018 regular session of the Louisiana Legislature, there were only five states in the United States that required a personal finance course for high school graduation: Alabama, Missouri, Tennessee, Utah and Virginia. The legislation, sponsored by Senator Thompson and Representative Gene Reynolds, makes personal financial management a requirement in public elementary and secondary schools in Louisiana. The instruction must include the following components: income, money management, spending and credit, and saving and investing. Starting in 2019, all ninth graders enrolled in public school will be required to take these courses in order to graduate.


Edward Robert Ergenzinger Jr., J.D., Ph.D.
Dr. Ed Ergenzinger is a patent attorney, PhD neuroscientist, adjunct professor, writer, and mental health advocate in Raleigh, NC.
Dr. Ergenzinger has practiced patent law for over 20 years, serving clients ranging from solo inventors and start-up companies to world-class research universities and Fortune 500 companies. He has worked at two AmLaw 100 firms, an AmLaw 200 firm, a large regional general practice firm, boutique IP firms, and solo practices. Dr. Ergenzinger has also worked in-house for an academic research institute and a start-up company.
See Case Results for examples of how Dr. Ergenzinger has helped clients protect and commercialize their innovations, from independent inventors, to start-ups like Lexaria Bioscience, Advanced Liquid Logic/Illumina, and Dynogen Pharmaceuticals, to multinational corporations like Wyeth Vaccines, and Syngenta Biotechnology.
Other clients have included: Becton Dickinson, LabCorp, Counsyl, Genia Technologies, Redbud Labs, Avioq, Cotton Incorporated, Johns Hopkins University, Duke University, NC State University, Wake Forest University, UNC Chapel Hill, and Emory University.
Ergenzinger Intellectual Property Law, Raleigh, NC.
Founder and Principal (2009-2010, 2021–Present).
Freelance Writer, Raleigh, NC.
Lexaria Bioscience Corp., Kelowna, BC.
Chief Legal Officer and Senior VP of Innovation (2018–2020).
FisherBroyles, LLP, Raleigh, NC.
Olive Law Group, PLLC, Cary, NC.
Counsel and Life Sciences Patent Attorney (2014–2016).
Ward and Smith, PA, Raleigh, NC.
Counsel and Life Sciences Practice Group Leader (2012–2014).
Duke Human Vaccine Institute, Durham, NC.
Director of Intellectual Property & Legal Affairs (2010–2012).
Alston & Bird LLP, Raleigh, NC.
Associate (2002–2009), Summer Associate (2001).
Womble Carlyle Sandridge & Rice PLLC (Now Womble Bond Dickinson), Winston-Salem, NC.
Summer Associate (2001).
Rhodes & Mason PLLC (Now MacCord Mason PLLC), Greensboro, NC.
Patent Agent/Law Clerk (1999–2001).
Wake Forest University School of Medicine, Winston-Salem, NC.
Postdoctoral Research Associate (1999), Research Assistant (1994).
Wake Forest University School of Law, Winston-Salem, NC.
Juris Doctor (1999–2002).
Wake Forest University Graduate School of Arts and Sciences, Winston-Salem, NC.
Doctor of Philosophy in Neuroscience (1994–1999).
Wake Forest University, Winston-Salem, NC.
Bachelor of Arts in Biology and Psychology, cum laude with honors (1990–1994).
OTHER PROFESSIONAL EXPERIENCE
Over 100 scientific and legal publications, including articles that have appeared in Business Insider, The Scientist, Stanford Technology Law Review, Oxford University Press, Biopharm International, Triangle Business Journal, WRAL Techwire, Nature Neuroscience, Nature Biotechnology, and Nature Reviews Neuroscience.
Selected Speaking Engagements and Teaching
Invited speaker on a variety of legal and scientific topics for programs sponsored by the NC Bar Association, the American Health Lawyers Association, the Biotechnology Industry Organization (BIO), Southeast BIO, Duke University School of Law, Vanderbilt University, University of California at San Francisco, Wake Forest University, Yale University, and Stanford University.
Experience teaching within undergraduate, graduate, medical, and law school curricula, from medical neuroanatomy to patent prosecution.
Adjunct Professor of Law, Wake Forest University School of Law (2005, 2018, 2022-Present).
Adjunct Professor of Law, Campbell University School of Law (2016, 2018).
Adjunct Professor of Law, UNC School of Law (2016).
Selected Board and Committee Service
NC Bar Association: Co-Chair of the Biotech/Chemical Patent Committee (2014–2018).
Biotechnology Industry Organization (BIO): Member of BIO's IP Counsel's Committee (2003–2009); chair of panels on patent legislation for BIO conventions (2003–2007), including members of the intellectual property subcommittee of the U.S. House of Representatives.
Southeast BIO: Member of the Board of Directors (2006–2009).
Distinguished Guest and Speaker, Wake Forest University Graduate School of Arts and Sciences Hooding and Awards Ceremony (2015).
Business North Carolina's “Legal Elite” for Intellectual Property (2015).
Wake Forest Intellectual Property Law Journal (now the Wake Forest Journal of Business and Intellectual Property Law), Co-Founder (2000-2001) and Editor in Chief (2001).
ABA/BNA Award for Excellence in the Study of Intellectual Property Law (2002).
CALI Awards for Excellence in the Study of: Education Law (2001), Health Law (2000), Patent Law (2000), and Legal Research & Writing (2000).
National Institute of Mental Health Predoctoral Fellowship (1997–1999).
Sigma Xi/National Science Foundation Grant-in-Aid of Research (1997).
Beta Beta Beta Biological Honor Society (1993–1994).
Psi Chi Psychological Honor Society (1993–1994).
Presidential Scholarship for Distinguished Achievement in Music (1990–1994).
United States Patent & Trademark Office (Since 2001; Reg. No. 47,549).
North Carolina Bar (Since 2002; Bar No. 28,513).
United States Supreme Court (Since 2019).


Yuan Stevens is a legal researcher specializing in public interest law, technology, and computer security. She is a research affiliate and external researcher at Data & Society Research Institute (NYC), where she is conducting a collaborative ethnographic project on the work of computer hackers. She is also a lawyer-in-training with Mark Phillips in Montréal, a sole practitioner whose legal practice involves privacy law and access to information (including the right to be forgotten). She received her B.C.L./LL.B (JD) from McGill University in 2017, working as a research assistant for hacker expert Gabriella Coleman. She serves on the board of directors for Open Privacy Research Institute, Head & Hands in Montréal, and previously worked at the Berkman Klein Center for Internet & Society at Harvard University.