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osada's placement there was noted in isu's decision not to continue this dual-grouping policy, because her scores in free skating would have placed her 7th in "group a" in that segment, which would have placed her significantly higher overall. however, she was never given the opportunity to place above 16th in free skate, due to her placement in "group b." by contrast, many strong compulsory figure skaters who were poor free skaters ended up placing high in the end, because they were guaranteed at least a 15th-place finish in free skating, as long as they placed in the top 15 after short program.

given the way osada skated in the 1982–1983 season, many expected her to continue to progress in the world ranks. however, she placed poorly in compulsories at 1983–1984 all japan championships, where she finished 4th, costing her the opportunity to compete at the sarajevo olympics in 1984. around this time, osada experienced a growth spurt, which made her triple jumps less consistent and less dynamic. although she won a couple of bronze medals at nhk trophy, she was never able to regain her national title, nor was she able to make the japanese world or olympics team. by 1986, she was no longer training seriously, as she shifted her focus to her studies at hosei university. she retired quietly after the 1989 season.

david arthur gnohéré (born november 20, 1978) is a retired ivorian-born french professional footballer. his brother, harlem, is also a footballer.

gnohéré's first taste of english football came at lancashire club burnley. after a successful trial period at the club, he signed a contract to be a part of stan ternent's squad in 2001. 'king arthur', as he was effectively nicknamed, became a firm fans' favourite at the club with his dominant displays and his excellent runs up the field from defence.

his finest hour was in a local derby away at preston north end. he stunned the lilywhites with two goals, including one from a classy set up from alan moore. he was a constant fixture in the burnley team during the 2001/2002 season, where burnley looked likely to gain promotion to the premier league.

gnohéré failed to live up to his early form at burnley in the following seasons and was subsequently released when his contract expired. he joined queens park rangers after an initial loan, but left the club at the end of the 2004/05 season. during his spell at qpr, he scored once in the football league trophy against kidderminster harriers.

after a spell out of the game, gnohéré signed for oxford united in august 2007. however, after a string of poor performances for the u's and the return of regular defenders from injury, the club decided not to renew his month-to-month contract, and he was released on october 2007.

"bgl"ii is a type ii restriction endonuclease isolated from certain strains of "bacillus globigii".

the principal function of restriction enzymes is the protection of the host genome against foreign dna, but they may also have some involvement in recombination and transposition.

like most type ii restriction enzymes, "bgl"ii consists of two identical subunits that form a homodimer around the dna double helix. each monomer is 223 amino acids and symmetrically bind both sides of the unique palindromic nucleotide sequence agatct, cleaving the scissile phosphodiester bond between the first adenine and guanine nucleotides on both strands of the dna molecule, creating sticky ends with 5' end overhangs.

being a type ii restriction enzyme, "bgl"ii does not require atp (adenosine triphosphate) for its enzymatic function, but only requires association with a divalent metal cation, most likely mg. unlike other restriction enzymes of its class, "bgl"ii has been shown to possess some unique structural characteristics, such as a β-sandwich subdomain, and appears to undergo a unique conformational change upon dimerization, but its overall structure and mechanism of catalysis remain consistent with other type ii restriction enzymes.

restriction endonucleases play a very important role in modern molecular cloning techniques. because of their unique recognition/cut sites, restriction enzymes can be used to precisely cut dna at specific locations in a predictable manner. once cut, the dna (usually) possesses so-called "sticky ends", which can then allow the dna fragment to hybridise into a dna vector. ligating enzymes are used to covalently link the desired fragment to the vector for subsequent dna cloning.

"bgl"ii catalyses phosphodiester bond cleavage at the dna backbone through a phosphoryl transfer to water. studies on the mechanism of restriction enzymes have revealed several general features that seem to be true in almost all cases, although the actual mechanism for each enzyme is most likely some variation of this general mechanism. this mechanism requires a base to generate the hydroxide ion from water, which will act as the nucleophile and attack the phosphorus in the phosphodiester bond. also required is a lewis acid to stabilize the extra negative charge of the pentacoordinated transition state phosphorus, as well as a general acid or metal ion that stabilizes the leaving group (3’-o).

although restriction endonucleases show little sequence similarity, crystal structures reveal that they all share a highly similar α/β core consisting of a six-stranded β-sheet flanked by five α-helices, two of which mediate dimerization. this core carries the active site (catalytic center) and the residues that contact dna in the major groove. "bgl"ii is unique in that its α/β core is augmented by a β-sandwich subdomain that has several projections that extend outward to grip the dna, allowing "bgl"ii to completely encircle the dna molecule. this atypical feature of "bgl"ii suggests a unique hinge motion for dna binding and release.

comparative structural studies of the free enzyme vs. the "bgl"ii-dna complex showed that the enzyme opens by a dramatic scissor-like motion, accompanied by a complete rearrangement of the α-helices at the dimer interface. these structural studies also revealed that within each monomer a set of residues lowers or raises to alternatively sequester or expose the active site residues. these dramatic differences in structure in the free vs. bound enzyme have yet to be observed in any other restriction endonuclease and may possibly represent a novel mechanism for capturing dna that may extend to other proteins that encircle dna.

structural studies of endonucleases have revealed a similar architecture for the active site with the residues following the weak consensus sequence glu/asp-(x)-glu/asp/ser-x-lys/glu. "bgl"ii's active site is similar to other endonucleases', following the sequence asp-(x)-glu-x-gln. in its active site there sits a divalent metal cation, most likely mg, that interacts with asp-84, val-94, a phosphoryl oxygen, and three water molecules. one of these water molecules, is able act as a nucleophile because of its proximity to the scissile phosphoryl (its orientation being fixed by a hydrogen bond with the side chain amide oxygen of gln-95) and its contact with the metal cation (which lowers its pk, promoting the water's nucleophilicity).

do amaral may refer to:

henryka (henrijeta) konarkowska-sokolov (born 14 december 1938, in inowrocław, poland) is a polish–serbian chess master.

she was four times women's polish champion (1958, 1960, 1963, and 1964) and two times women's yugoslav champion (1967 and 1971).

in 1961, henryka kornakowska took 11th in vrnjačka banja (candidates tournament, nona gaprindashvili won). in 1964, she tied for seventh/eighth place in sukhumi (candidates tournament). in 1965, she married vladimir sokolov, and emigrated to yugoslavia. in 1967, henrijeta konarkowska-sokolov tied for eleventh/twelfth place in subotica (candidates tournament, alla kushnir won).

she played thrice in women's chess olympiads (once for poland and twice for yugoslavia):

she won two individual bronze medals (1969 and 1972).

konarkowska-sokolov was awarded the woman international master (wim) title in 1962 and the woman grandmaster (wgm) title in 1986.

vokrug sveta (, literally: "around the world") is a russian geographic magazine. it is the longest running magazine in the russian language. the first issue was printed in saint petersburg, in december 1861, almost thirty years before the establishment of the "national geographic magazine". thus, it is one of the oldest popular science magazines in the world. release of "vokrug sveta" was suspended twice: from 1918 to 1927, during the russian revolution, and from 1941 to 1945, during world war ii. nevertheless, the magazine always resumed and continues to be published to this day.

the magazine was conceived by a warsaw-born entrepreneur, boleslaw wolf, who defined "vokrug sveta" as a lavishly illustrated yearly publication, dedicated to "physical geography, natural sciences, the most recent discoveries, inventions and observations". its roster of authors included: alfred brehm, camille flammarion, nikolai przhevalsky and nicholai miklukho-maklai.

the wolf edition was discontinued after 1868 for unclear reasons, but the project of a popular geographical journal was revived in 1885 by ivan sytin, a printer who directed his periodicals toward a wider audience. sytin's "vokrug sveta" was issued monthly and featured original translations of popular adventure fiction from such authors as jules verne, rudyard kipling and arthur conan doyle.

the russian revolution brought this period of the magazine's history to an abrupt termination. like many other periodicals of imperial russia, "vokrug sveta" suspended publication for ten years. it was back in print under the auspices of the young communist league, specifically targeted toward the youth audience. contributing editors included some of the finest soviet science fiction authors, including alexander belayev, vladimir obruchev and ivan yefremov. in 1938, the magazine's headquarters relocated, from leningrad to moscow and its publication was altogether suspended during world war ii.

for soviet readers, "vokrug sveta" represented a rare source of authentic, fully illustrated information about foreign cultural attractions. this is despite the insistence of soviet officials that the magazine should cover domestic tourist attractions, rather than those situated outside the ussr. in the 1960s and 1970s, the magazine continued to grow in popularity and increased the circulation to 2,300,000 copies by 1971. a television subsidiary was also popular, particularly in the early 1990s. as of 2007, "vokrug sveta" ranks third among russia's popular monthlies, with a circulation hovering around 250,000. the free archives of past issues (starting from 1970) are available on their website.

mehdi chamran () is an iranian architect and conservative politician who last held office as the chairman of city council of tehran.

chamran is the brother of mostafa chamran. they were both members of the "red shiism", a radical group that was founded by mostafa in the us in 1965.

chamran served as the head of iran's external intelligence. he was among those who contributed to the iran's nuclear development program from the start. he was the chairman of the city council of tehran from 2003 to 2013. he received the most votes from the tehrani electorate in three of the elections he was elected in, in 2003, 2006 and 2013.

a major supporter of mahmoud ahmadinejad during his mayorship, chamran turned towards mohammad bagher ghalibaf and his supporters during the 2006 elections, which resulted in a three-way split of the third tehran council between the two conservative factions and reformist candidates. comparatively, the second council only consisted of conservative members and the first council mostly of reformist members.

"all over" is the debut solo single by so solid crew member lisa maffia, taken from her debut solo album, "first lady". it was released on 21 april 2003. in the united kingdom, it spent three weeks within the top ten of the uk singles chart, peaking at number two with a total of 11 weeks in the charts. it was the 85th best-selling single of 2003 in the uk. outside the uk, "all over" reached number 23 in new zealand and peaked inside the top 50 in australia and the netherlands.

morning call is an american tv business program that aired on cnbc, from 10am to 12 noon et weekdays. the show premiered as "midday call" on february 4, 2002, offered a clear focus on real-time market coverage at the heart of the trading day. previous programs shown in the same time slot were "the money wheel" with ted david and martha maccallum (who later joined fox news channel) and "market watch". the program last aired august 8, 2007.

on february 3, 2006, ted david, who had co-anchored "morning call" with liz claman since 2003, left the program while being promoted to senior anchor at cnbc business radio. from 2006-02-06 to 2007-07-17, claman was joined in the 10-11am hour by mark haines (who reported from the new york stock exchange), and in the 11am-noon hour by various anchors, including dylan ratigan (see anchor roster below).

on july 20, 2007, cnbc replaced the first hour of the two-hour program with an expanded "squawk on the street", due in part to claman's departure from the network (which she joined fox news channel's sister network financial unit three months later). dylan ratigan and trish regan served as interim anchors for the program, which was completely revamped on 2007-07-23. in addition to the aforementioned 2007-07-23 revamp, the anchors were joined on set by a guest contributor, very similar to "squawk box".

on august 8, 2007, the show was renamed—and replaced—by "the call". the name change to "the call" with dylan ratigan (who left the show in late 2008 and was replaced by larry kudlow), melissa francis, and trish regan on that date was due in part to avoid confusion with the early-morning bloomberg television program of the same name.

the following segments below were carried over to "the call" as of 2007-08-08:

the following segments below moved to the second hour of "squawk on the street" as of 2007-07-23:

occasionally, "morning call" was broadcast live on location, such as the nymex. one of these examples came on may 31, 2007, when this program was named "morning call", liz claman anchored the entire 2-hour program from the nymex (along with haines at the nyse for the first hour and ratigan at cnbc global headquarters in englewood cliffs, nj for the second hour). she was joined on location at the nymex by sharon epperson on the day the weekly crude oil, gasoline, distillate, and natural gas inventories report were released by the eia.

the second hour of "morning call" was not seen on cnbc europe as the european network instead aired "european closing bell" at 1700 central european time. as of july 19, 2007, this program (which was later renamed "the call", as mentioned above) is no longer broadcast on cnbc europe apart from on european market holidays and during daylight saving time.

around cnbc's global branches, there were many variations of "morning call" around the world:

maksimović (, ) is a serbian patronymic surname meaning "son of maksim".

all saints' church, narborough is a parish church in the church of england in narborough, leicestershire.

the current church in narborough dates from the 13th century, although it is highly probable an even earlier church dating back to the 10th century or before stood on or near the site. a saxon hogback tombstone was found near the church and is on display at the jewry wall museum in leicester.

the church was largely rebuilt in 1856-1883. there are two aisles, nave, chancel and north vestry with a west tower containing a ring of six bells. the large nave of six bays has fine piers and strong shafts. the chancel was rebuilt in 1883 by f. bacon. there is also an ascension window by theodora salusbury from 1929 (carlton church has another fine window by the artist) in the north aisle. the stained window has two fish hidden in the folds of the robes. the ornate reredos behind the altar is very fine as is the whole of the chancel area.

the church includes a number of memorials/windows to the everard family.

the original norman south porch was rebuilt in 1860 at a cost of £60. the font which has moved three times dates from the 13th century, and has tracery panels of various kinds including one with two parallel tree trunks. there are also sedilia in the southern aisle and a piscina. the graveyard is closed to burials now as these have transferred to the cemetery next door. in the actual churchyard there is a gravestone to a harry baker who died aged 49 in 1901 after being "thrown from a trap".

the parish is part of the benefice of narborough and huncote, within the diocese of leicester. the church has weekly sunday services and other events, including a yearly christmas tree festival. the church is normally locked, but regular events and open days are held.

all saints' church itself is a grade ii* listed building.

all saints' church is the parish church in normanton, west yorkshire, england.

the current church is believed to have existed since at least 1256, and thought to have been commissioned by roger le peytevin of altofts hall. however, a prior church is mentioned in the domesday book of 1086. it is likely that the current church stands on the lines of the original.

in 1256, le peytevin, a norman baron, granted the church to the hospital of st. john, of the knights hospitallers, at newland.

the building is in the perpendicular style, being built mainly of coursed dressed sandstone blocks under a stone slate roof and consists of a three-bay chancel with a south chapel adjacent, a four-bay nave with north and south aisles and a clerestory. a tower was added to the western end in the 15th century. in the 19th century, clergy and choir vestries were added as well as an organ chamber. the building was granted grade ii* listing in 1965. the church was internally re-ordered in 1991 and again in 2019. the latest re-ordering has returned the church to an east-facing orientation.

the church houses the freeston tomb, the burial place of sir john freeston of altofts (d 1594), who by his will provided for an almshouse at kirkthorpe and a grammar school for normanton and warmfield. his benefice still provides funding for the current secondary school in normanton, the freeston business and enterprise college.

in 1906, a medieval altar slab bearing five incised crosses was found under the sanctuary floor, where it had probably lain since the reformation. it now stands in the lady chapel and is used for weekly eucharist.

there is low octagonal stone font, now standing at the west end of the nave.

the window at the east end of the lady chapel depicting the fall of the walls of jericho, is a war memorial to the fallen of the great war.

the window to the left of the porch was an addition in the late 1970s as a memorial to the explorer, martin frobisher of nearby altofts.

all saints' possesses two ancient silver cups, now housed in a collection at york minster. the oldest was made in london in 1655 and is inscribed "normanton cupp 1674". the second is two-handled porringer inscribed "the gift of mrs henry favell of pontefract to the church of normanton for ever 1699"

in "normanton, past and present," author walter hampson (1928) noted the monuments within the church: "the chapel is the burial place of the bunnys of newland, torres of snydale, favells of normanton, smiths (now bosworths) late of newland and the mallets and levetts of normanton. the favells were an important normanton family and were resident here in the early part of the 17th century. on the south chancel floor are memorial slabs of the favells bearing the dates 1698, 1714, 1777 and others in the 18th century. here also is a large altar tomb of the malletts and levetts. the mallets it would seem were a very ancient family, as we are told their ancestors flourished here in the middle of the 13th century. the tomb on the top bears the arms of the levetts together with the arms of the mallets. on the wall above the tomb is an undated tablet recording that 'mrs. elizabeth levett made benefaction for the poor of normanton and snydale, and for teaching poor children.' there also are tombs of the torres mentioned under snydale."

the mallets and the levetts had lived in normanton for centuries. (the first high sheriff of yorkshire in 1069 was william malet; speaker of the house of commons, and high sheriff of yorkshire sir thomas gargrave had married elizabeth, daughter of william levett of normanton).

there are several monuments in all saints' church to the yorkshire antiquarian james torre, who having graduated from the inner temple in london gave up the law, sold his properties and retired to do historical research at york, later purchasing the manor of snydale. torre died in 1699.

there is list of incumbents engraved on an oak board above the door to the old clergy vestry on the north wall of the chancel dating back to henry of kyrkeby, clerk in 1252.

lothar doering (born 23 october 1950 in potsdam) is a former east german handball player who competed in the 1980 summer olympics.

he was a member of the east german handball team which won the gold medal. he played all six matches and scored twenty goals.

uss "sheehan" (de-541) was a united states navy "john c. butler"-class destroyer escort launched during world war ii but never completed.

"sheehan" was laid down at boston navy yard at boston, massachusetts, on 8 november 1943 and launched on 17 december 1943, sponsored by mrs. catherine sheehan, mother of chief quartermaster john francis sheehan, the ship namesake.

construction of "sheehan" was suspended before she could be completed. on 30 august 1945, she was assigned to the atlantic inactive fleet in an incomplete state. on 7 january 1946, the contract for her construction was cancelled, and the incomplete ship was sold on 2 july 1946 to the john j. duane company of quincy, massachusetts, for scrapping.

state religious affairs bureau order no. 5 (), officially named measures on the management of the reincarnation of living buddhas (), is an order from the state administration for religious affairs, the people's republic of china's agency charged with keeping religion under state control. order no. 5 states that a reincarnation application must be filed by all buddhist temples in that country before they are allowed to recognize individuals as tulkus (reincarnated teachers).

tibetan buddhists believe lamas and other religious figures can consciously influence how they are reborn, and often are reborn many times so they can continue their religious pursuits. these tulkus are referred to in sources translated from chinese as "living buddhas". in 2007, the chinese government passed a decree, based on the prior religion work for some questions《中共中央、国务院关于进一步做好宗教工作若干问题的通知》published in 1991, that reincarnated lamas must be approved by the central government.

on august 3, 2007, china's state administration for religious affairs issued a decree that all the reincarnations of tulkus of tibetan buddhism must get government approval, otherwise they are "illegal or invalid". the decree states, "it is an important move to institutionalize management on reincarnation of living buddhas. the selection of reincarnates must preserve national unity and solidarity of all ethnic groups and the selection process cannot be influenced by any group or individual from outside the country." it also requires that temples which apply for reincarnation of a living buddha must be "legally-registered venues for tibetan buddhism activities and are capable of fostering and offering proper means of support for the living buddha."

reincarnation applications have to be submitted to four governmental bodies for approval, specifically the religious affairs department of the provincial-level government, the provincial-level government, state administration for religious affairs, and the state council.

the regulations are composed of 14 articles, including the principle, conditions, approval procedures, the duties and responsibilities of religious groups for reincarnation as well as punishment for those violating the regulations. they allegedly guarantee normal religious activities of tibetan buddhism and protect the religious belief of tibetan buddhism followers according to law.

the state administration for religious affairs said, "the government only administrate religious affairs related to state and the public interests and will not interfere in the pure internal religious affairs".

the official xinhua news agency said the new rules are "an important move to institutionalise management of reincarnation of living buddhas". tulkus are indeed an important element in tibetan buddhism, forming a clergy of influential religious figures. it is believed they are continuously reincarnated to take up their positions anew. often there is more than one candidate competing to be recognised as the actual reincarnation, and the authority to decide who is the true claimant carries significant power.

the decree was implemented in response to clergy's protests about the reincarnation of living buddhas "against religious ritual and historical convention", according to the chinese government. the most high-profile dispute about living buddhas happened between the dalai lama and the chinese government about the selection of the 1995 panchen lama, whose influence in tibetan buddhism is second only to the dalai lama. over 1,000 living buddhas have been reincarnated through this legal channel in tibet and other areas in china since 1991.

the golden urn was established by the qing qianlong emperor to allow the qing dynasty emperor of china to determine the reincarnation of the dalai lama and the panchen lama in case of a dispute. there are two golden urns issued by the qianlong emperor. one is enshrined in jokhang temple in lhasa for choosing dalai and panchen lama reincarnations, the other is in yonghe temple in beijing for choosing mongolian jebtsundamba khutughtu reincarnations. the 7th panchen lama, palden tenpai nyima, used the golden urn for the first time in 1822 to choose the 10th dalai lama, tsultrim gyatso.

in 1936, golden urn was also institutionalized in the method of reincarnation of lamas《喇嘛轉世辦法》 by mongolian and tibetan affairs commission of the central government.

most recently, in november 1995 the golden urn was controversially used to name qoigyijabu (gyancain norbu) as the 11th panchen lama. this action was approved by the chinese government, but opposed by the government of tibet in exile. in may of the same year, the 14th dalai lama, tenzin gyatso had named gedhun choekyi nyima as the 11th panchen lama.

the khalkha mongol nobles' power was deliberately undermined by qianlong when he appointed the tibetan ishi-damba-nima of the lithang royal family of the eastern tibetans as the 3rd reincarnated jebtsundamba khutuktu lama instead of the khalkha mongol which they wanted to be appointed. the decision was first protested against by the outer mongol khalkha nobles and then the khalkhas sought to have him placed at a distance from them at dolonnor, but qianlong snubbed both of their requests, sending the message that he was putting an end to outer mongolian autonomy. the decision to make tibet the only place where the reincarnation came from was intentional by the qing to curtail the mongols.

the 10th panchen lama choekyi gyaltsen was born gonpo tseten on 19 february 1938 in today's xunhua salar autonomous county of qinghai, to gonpo tseten and sonam drolma. when the ninth panchen lama died in 1937, two simultaneous searches for the tenth panchen lama produced two competing candidates, with the government in lhasa (who had selected a boy from xikang) and the ninth panchen lama's officials (who picked tseten) in conflict. the republic of china government, then embroiled in the chinese civil war, declared its support for tseten on 3 june 1949. guan jiyu, the head of the mongolian and tibetan affairs commission, joined kuomintang governor of qinghai ma bufang in presiding over tseten's enthronement on 11 june as choekyi gyaltsen at kumbum monastery. the dalai lama's government in lhasa still refused to recognize gyaltsen.

the panchen lama supported china's claim of sovereignty over tibet, and china's reform policies for tibet. radio beijing broadcast the religious leader's call for tibet to be "liberated" into tibet, which created pressure on the lhasa government to negotiate with the people's republic. in 1951, the panchen lama was invited to beijing as the tibetan delegation was signing the 17-point agreement and telegramming the dalai lama to implement the agreement. he was recognized by the 14th dalai lama when they met in 1952.

the 7th dalai lama kelzang gyatso was born in lithang of eastern tibet, in the present-day garzê tibetan autonomous prefecture of present-day sichuan province. at that time, the dalai lama's throne in lhasa was occupied by ngawang yeshey gyatso, who had been installed by lha-bzang khan as "the real 6th dalai lama" in place of tsangyang gyatso. ngawang yeshey gyatso still held this position (though most tibetans did not consider him to be a legitimate dalai lama) when a monk at litang monastery, spontaneously channeling the nechung oracle, identified kelzang gyatso as the reincarnation of tsangyang gyatso. since this presented a contradiction of lha-bzang khan's dalai lama, it was a controversial matter and potentially dangerous to the child. subsequently, the tibetan leader of a delegation from lhasa covertly confirmed that the child was tsangyang gyatso's reincarnation. the child was quietly taken into litang monastery for protection and training. in 1715, the kangxi emperor sponsored kelzang gyatso's entrance into kumbum monastery. this entrance was marked by formal ceremonies due to a dalai lama and thus signified a public challenge to lha-bzang khan's dalai lama. he was ordained by ngawang lobsang tenpai gyaltsen. his reign started when he was 12.

david harvey

is an irish-based television presenter and media executive.

in his native ireland, he is well known as the presenter of "crimeline" on raidió teilifís éireann (rté), ireland's national broadcaster. he hosted the programme from 1992 to 2003. earlier in his career, he worked as a producer and presenter with irish radio stations radio nova and century radio.

he was ceo of the irish-based city channel and was a founder of star broadcasting, the company that owns sunshine 106.8. he also hosted the david harvey show on 4fm.

in 2013, sharon murphy lodged complaints on behalf of the galway one world centre with the broadcasting authority of ireland (bai) regarding racist remarks callers made on the david harvey show on january 16, 2013. the bai ruled in october 2013 that harvey and the station didn't go far enough to counter the racist remarks.

david harvey served as president of the blackrock college union in 2011-12. harvey chairs the board of the people in need trust, and was chairman of the governing body of the dún laoghaire institute of art, design and technology (iadt). he is chairman of the national library of ireland.

günter dreibrodt (born 26 july 1951 in roßlau) is a former east german handball player who competed in the 1980 summer olympics.

he was a member of the east german handball team which won the gold medal. he played all six matches and scored thirteen goals.

the competitive tax plan is an approach to taxation, suggested in the united states, that would impose a 10–15% value added tax (vat) and reduce personal and corporate income taxes. the plan was created by michael j. graetz, professor at columbia law school and a former deputy assistant secretary of the treasury for tax policy. graetz states that the plan would generate enough revenue so that families with $100,000 of annual income or less — almost 90% of all current filers — would not have to pay income taxes or file tax returns. the competitive tax plan would provide a new payroll tax offset to replace the earned income tax credit and to protect low and moderate income workers from any tax increase under the new system. under the initial proposal, households with an annual income of more than $100,000 would be taxed at a flat 25% rate and the corporate income tax rate would be reduced to 25%. graetz argues that reducing the corporate tax rate "would make the united states an extremely attractive nation for corporate investments for both u.s. citizens and foreign investors". in 2013, graetz presented an updated version of his plan for 2015.

michael j. graetz is professor at columbia alumni of tax law. he was born at november 20, 1944, in atlanta, georgia. he is married and has five children. he is also a leading expert on national and international tax law. he has taught at university of virginia law school, university of southern california, california institute of technology, and yale law school, and also worked as assistant to the secretary and special counsel for the department of the treasury. graetz won the daniel m. holland medal by the national tax association. he has written more than 80 articles on a wide range of tax, international taxation, health policy, and social insurance issues.

in his work we can see that in comparison to oecd ( organisation for economic co-operation and development) , he call the u.s. as a "low tax country" , meant as the total federal, state and local tax revenues as a percentage of gdp( gross domestic product) are much lower than the one of oecd. what can be interesting is that the income tax in the u.s. in comparison to eu27 and oecd is equal or even higher. the u.s. has according to graetz's data from 2010 low consumption taxas a percentage of total taxation. further he mentions that the u.s. has been the only oecd country without a vat in comparison to more than 160 countries all over the world that has already have a vat. this needs to change according to his work. so he came with the so called " the five pieces of competitive tax plan" the steps are:

there are some basic principles in the proposal for the goods and service tax:

proposed vat is 12.9%.

the next point in the competitive tax plan is to shrink the income tax. he proposed to limit the income tax only to high income earners in order to ensure federal tax progressivity. another step is to provide a family allowance of $100,000 for married couples ($50,000 for singles, $75,000 for heads of households). this step will eliminate great part of income tax return( more than 120 million), and it also will resulted in fewer than 20 percent of all u.s. tax units will be required to file income tax returns. he stated specific levels of income tax rates. for example, for married couples it will be:

the next step of the proposal is to "reduce and reform the corporate income tax". proposed tax rate is 15 percent. this step should solve the problem with international income taxation as it reverse current law’s incentives to locate deductions here and income abroad. it will also repeal the corporate alternative minimum tax. it should simplify small businesses taxation.

another part of the plan is to protect low and middle income families in the way that delivering new child credits through debit cards that can be used at the cash register. all children qualify for $1,500 per child( but for married couples with more than $150,000 ($75,000 singles and heads of households), these credits phase-out at a rate of 5%*). for low and moderate income workers it will be even more.