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xtruss · 9 months

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There are as many variations on the Feast of the Seven Fishes as there are participants. Menus often have changed drastically since the turn of the 19th century, but the object of cultivating family and heritage remains. Photograph By Andrew Scrivani, The New York Times/Redux

What is the Feast of the Seven Fishes?

This Christmas Eve seafood feast is an Italian American tradition that dates back to an immigration wave in the 1900s.

— By Allie Yang | Wednesday July 26, 2023

An episode aptly titled “Fishes” from Hulu’s breakout series The Bear explores complex family dynamics against the backdrop of an Italian American tradition: The Feast of the Seven Fishes.

Throughout the Season 2 episode, no one seems able to adequately explain its history. Characters attempt to contextualize the origins of the meal, with explanations ranging from “it’s tradition… the seven fishes” to “it’s a chance to be together and to take care of each other and to eat together, and there’s seven fishes, which means you have to make seven entirely different dishes, seven entirely different ways.” A discerning viewer will note the circular reasoning.

By episode’s end, the audience might leave with unanswered questions. Namely: What is the Feast of the Seven Fishes, and where did it originate?

Italian Origins

The Feast of the Seven Fishes is a dear tradition to many Italian Americans who enjoy (at least) seven different seafood dishes on Christmas Eve. You might find labor-intensive preparations of baccalà (salted cod fish), calamari fritti with lemon and marinara sauce, stuffed escarole, fried smelt, scungilli (conch) in a chilled seafood salad, and stuffed clams oreganata.

You won’t hear about “festa dei sette pesci” in Italy though, says Michael Di Giovine, professor of anthropology at West Chester University of Pennsylvania and author of Edible Identities. In Italy, the holiday is simply “la vigilia,” “the eve” of Christmas. And fish is really only eaten in Southern Italy on the holiday.

This is because the feast has evolved to be uniquely Italian American over the past hundred years.

At the turn of the 19th century, Italian immigration exploded, numbering 300,000 in the 1880s, jumping to 2 million by 1900. As Italian immigrants moved away from extended family and their children grew and married Americans, the Feast of the Seven Fishes evolved from la vigilia into something much more extravagant. Di Giovine says the feast was a way to differentiate themselves, a marker of identity. It also became a tradition to strengthen bonds with both family present and ancestors past.

Today, there are as many interpretations of the feast as there are participants, Di Giovine says.

Why Fish—And Why Are There Seven?

A vast majority of Italian immigrants to the United States were from rural Southern Italy at the turn of the 19th century. When the country was unified in 1861, they had new freedoms from a weakened aristocracy. They came to America because there were jobs (from building railroads to skyscrapers) and mobility. Friends and family found success and brought their loved ones to the U.S.

Some say fish was chosen for the Feast because it was plentiful for impoverished families in Southern Italy. Others say the sea represented Italian Americans’ connection between their old and new homes. Still others say fish was served simply because it’s seen as an aphrodisiac.

Though many families no longer associate the feast with Catholic tradition, there’s likely a religious explanation for the seafood. The first Christians used fish iconography to denote membership. In one biblical tale, Jesus procures a large catch of fish, and promises his disciples an abundance of followers when he commands them to be “fishers of men.” To this day, the Pope wears the “ring of the fisherman.”

Seven is also a holy figure: it’s the number of sacraments and deadly sins. In the Bible, Jesus miraculously feeds a crowd of people with seven loaves and fishes. “Consumed in multiples of seven, then, fish may be a deeply ingrained symbol of sanctifying and revivifying a plentiful group, and of promising continued abundance for posterity,” Di Giovine writes in a 2010 paper on the subject.

Tradition is Always Evolving

Italian culture is very regional, with small communities specializing in certain foods. North and Central Italy didn’t eat fish on Christmas Eve. The rush of immigrants at the turn of the 19th century were from the South, which has Spanish influences on the language and food. Fish, olive oil, vinegar, beans, tomatoes and fried foods like pizza fritta (pizza pockets) and zeppoles (donuts) are foods from the Italian South (notably not pasta).

In the 1900s, anti-Italian sentiment was high and Italians from different regions were lumped together by outsiders. Eventually, traditions also became melded together to produce the current Americanized image of pan-Italian food that ranges from pizza to cannoli, which are both regional in Italy.

After World War II, Italians were accepted members of American society. They moved (with everyone else) to the suburbs, their kids went to school with those from other backgrounds, and TV was popularized, homogenizing the population’s taste. Language and religion are lost quickly in this situation, Di Giovine says, and food could be a way to separate yourself that you could choose when to use.

Writer and director Robert Tinnell made a comic in 2004 about his experience with the Feast of the Seven Fishes, which he later made into a 2019 movie. Growing up in North Central West Virginia, he fondly remembers his great grandmother organizing the Feast. After she died, his grandfather and other men in the family took over. That particular masculine domesticity is something that the first Italian immigrants would have also performed out of necessity: men came to America first, without their wives and daughters.

However, knowledge about where to shop, when to prepare, how to cook, the history behind the meal, and family traditions quickly became the responsibility of mothers to pass down to their daughters, Di Giovine says. They are also likely the ones who have the ultimate say in making changes to recipes. Over time, families often tweak the menu to make things easier, cheaper, more abundant, and more accommodating of dietary restrictions.

“We’re not precious. I do a couple things that would have been on her table,” Tinnell says, referring to his great grandmother. “But then my wife loves seeking out new things. A few years ago, we picked up oysters and set them up outside over open flames; we roasted them in the shells. My family never did that. But I wouldn't trade the time that I spend with my father-in-law, my brothers, to all the kids—it's a new thing. And that's what's important here… that togetherness and that shared experience.”

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raducotarcea · 6 months

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pursuingheavenonearth · 6 months

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Is it time for a 'radical' change? Maybe not.

David Lewis Brooks

My bare feet, photo taken June 2023 on the steps of Hostal Casa de Huespedes San Fernando, Playa del Ingles, Gran Canaria (Canary Islands), Spain

PREFACE: This article was written over several weeks from August 18 until September 20, 2023, after I returned from my second overseas trip that summer.

When one comes to end of his/her professional career, it is not always easy to decide what to do or where or how to find an avocation or a new vocation to keep oneself occupied productively in the last Third of One's (Current) Lifespan. Over the approximately three and a half years since I officially retired from work (university teaching and research job), I have dabbled a bit in several possible Third Life career moves, but none of them has panned out into any satisfying work or job offers.

Basically, I am staying at home and being the wise, but quiet, granddad to the Brooks-Yamaguchi family. Our older son, also an Associate Professor,but at Asia University (not too far from our home) lives with his Japanese wife and two daughters, aged 7 and 5 years old). His wife, Yuki, works as a student affairs officer (foreign student admissions) at KUFS (Kanda University of Foreign Studies), located a short bicycle ride from our homes. I say 'homes' since we live just a block away from our son's and his family's residence.

I had first joined the teaching staff at Kitasato’s Sagamihara campus in April, 1996, as an emergency teacher recruited by Prof. Yukio Seya in March of that year to fill a sudden part-time English teacher vacancy.

Photo taken August 2023 at the circular roundabout road, about 400 meters from the East Side entrance to Tama Bochi Cemetery, Fuchu, Tokyo. These are crepe myrtle trees in full bloom from July to October annually. It's a bit rare to have two large crepe myrtle growing side-by-side in the cemetery, so they are a favorite sight on our daily dog walks into the Tama Bochi (cemetery).

I was subsequently employed as a full-time teacher member of the English Language Unit a month into the school following year, and has continued in the position of Associate Professor until my mandatory retirement in March 2019. Why a month later start? Actually, I was a part-time teacher with 6 weekly classes, which was the same as a full-time teacher's workload. By then asking that I be made a full-timer (once I was already employed), then they didn't have to open the 'new' position up to public applications from both presently employed part-timers as well as outsider. It was a strategic political employment move. I continue for three years as a contract (full-time) employee, before being made full-fledged faculty member (Assistant Professor), and eventually attained Associate Professorship in approximately 10 years further. I never considered even asking to be a Full Professor because I considered that my Japanese language skills were not sufficient to complete all of the duties required a full professor. However, I will never actually know if I was considered qualified to seek that promotion or not, because my own Department Head retired and I had several other colleagues that I would have had to compete with to become Professor Brooks. More money, but more work and many ore headaches (if you ask me). Therefore, I happily remained an Associate Professor until I retired in March 2019. Retirement became mandatory at the age of 65 year-of-age for all, but esteemed Professor Emeritus, of which there were one appointed every couple of years.

After my official retirement, I was asked to teach one further year as an Adjunct Professor under a part-time teacher's salary for five courses on three days a week (Mondays - one class, Tuesday - 2 classes and Thursday - 2 classes). This arrangement, by the way, was how I started teaching part-time at Kitasato University first in the 1996-97 academic year.

Photo taken at sunset in August 2022 Diamond Head Beach, Honolulu, Hawaii

After his retirement, David L. Brooks had intended to remain as an adjunct professor at Kitasato University for one or two days a week, he'd likely be teaching part-time as well at Aoyama Gakuin University for two graduate or undergraduate courses, and may also be working on a volunteer basis in the part-time position at the University’s Office of International Affairs from April, 2019, until the 2024. In addition, Mr. Brooks would be managing director of a new travel company based in Hawaii that specializes in edutrekking, travel expeditions for small teams that combine travel with eco-tourism and humanitarian endeavors for potential customers in Japan, the USA, and Europe.

The LAST PLANS in the above paragraph DID NOT actually MATERIALIZE, and when COVID-19 hit the world, my Third Life Career is was then put on hold and is, therefore, being reconsidered. That is purpose of this entry: To review those three years of dormancy (rather like hibernation) would probably be a helpful move at this juncture of my existence. I can either decide what I want/need to do next, or will come to some other kind of resolution.

------------------------------------------------------------

Part I

January 2020 - June 2021

Photo taken February 2022 at the Diamond Head Road leading into Kapiolani Park, Honolulu, Hawaii

A) From January 2020 until June 2021, I was involved in the Harvard Kennedy School of Government's Public Leadership Credential, where I completed six different six-week long graduate courses in an online coursework format that included weekly group work (for one of weeks of each course I was the group leader and completing a personally focused individualized weekly assignment, plus completing a challenging final written exam. Along the way, I had three very distinguished, challenging, and interesting professors and got to work in detail with dozens of highly qualified and tenacious graduate students, who were also pursuing the same Harvard graduate credential.

Seated at the Jackie O's restaurant / bar at Super Paradise Beach on the Greek island of Mykonos. It was a warm afternoon in June, 2023, and I was one of just a few customers at 4:00pm that day.

To be honest, taking the coursework (actually 2/5ths of a Master's Degree in Public Administration from Harvard's Kennedy School of Government) was the fulfillment of a personal challenge that I had envisioned pursuing more than a decade ago. At that time, after designating Harvard KSG as my first choice for a graduate institution at the time of taking the GRE, I received a letter of invitation from Harvard Kennedy School asking me to complete the necessary steps to apply for admission. Probably the main reason was because I had scored a perfect 6 on the then newly instigated GRE Writing Test, which had only just begun the very year that I had re-taken the GRE. There is no doubt that I found the six courses in the Public Leadership Credential at Harvard KSG to be academically challenging, but they were not impossible and I found the course content, the professors, and working with my fellow course-mates to be highly interesting, personally rewarding and a great learning experience (almost without exception). However, I believe that I came to realize that simply cooperating and competing with my other Harvard online classmates was not the activity that really excited my intellectual interests or challenged my internal soul-searching to find a meaningful post-retirement career.

A bee in the weeds: Photo taken May 2022 at the Tama River side park, not far from Tokyo Parkway Bridge at Inagi, Fuchu, Tokyo

Most of my own personally-meaningful assignments for those six courses were related to my current passion at the time: Finding or creating an organization (or group) that can assist impoverished families in Hawaii, particularly those living under stark economic realities of today's world (who can absolutely be categorized a 'poor' families and individuals who are economically disadvantaged, to find affordable housing (either by buying, renting, or sharing a portion of a group-owned lodging).

Eating at a nice (and expensive) restaurant near the Beach Boardwalk at Sitges, Spain in June, 2023

Actually, that leads me to my July 2021 - January 2023 phase, which involved trying to set up both a non-profit, called Philantropical.org, and a for-profit travel-related business, called Rainbow Travel Network, Inc., both of which I have now closed.

Let me explain more in the next section.

Part II

July 2021 - January 2023

B) My Entrepreneurial Phase -- Starting Two Business that I closed even before they could actually start.

Part II-A From January 2021 through January 2023, I was busy trying to set up both a non-profit, called Philantropical.org, and also a for-profit travel-related business, called Rainbow Travel Network, Inc., both of which I subsequently have now closed.

Photo taken June 2023 at the Old Windmills Strand located near the main port / harbor of Choros Town on Mykonos Island, Greece

Setting up Philantropical.org (a non-profit organization) was not too difficult. In fact, inside the State of Hawaii, it was painless and virtually easy-peasy-Japanesy (as we often say in the Brooks household). Even when I decided to make the non-profit be recognized nationwide (in the US), it was not very difficult to secure the paperwork and to get registered and verified as a US nationwide non-profit organization by the United States Internal Revenue Service (IRS). The difficulty arose when it came to the actual details of the non-profit tax designation and assigned levels of tax compliance as a non-profit organization. While it was still recognized as a non-profit, for tax purposes, it was designated as a XXXXXX non-taxed organization and the paperwork and tax forms required were just too laborious and time-consuming to be acceptable (at least for me alone).

I quickly realized that I could not sustain that level of complicated book-keeping and convoluted tax reporting that such a designation required. I subsequently decided to dissolve the non-profit organization, thus appearing to 'officially' abandon its mission: helping disadvantaged and underprivileged families to cope with the regulations and restrictions needed in order to live in a house on the Big Island of Hawaii.

To be continued.....

Part II-B Rainbow Travel Network, Inc.

Photo taken March 2012 at the Marine Park located near Arinaga Marine Preserve on the island of Gran Canaria, The Canary Islands, Spain (taken by my own underwater photography with my own camera).

The second part of my plan was to establish a travel services company that acted as an 'arranger' for travel services to be provided to small (3-7) or medium-sized (8-24) people. The 'trips' are not actually solely for the purpose of travel, but have the ultimate goal of providing 'free' assistance to people, organizations (such as non-profits and public corporations), to help animal and plant life in a specific region, and (or) to improve the environmental conditions in a specific locale in order to reach their fullest (and highest) potentials. The eco-trips or 'edutreking' sojourns would be in my current home country (Japan) or abroad; they could be free (if a sponsor will pay expenses) or their costs could be reduced by donations and payments from the beneficiary groups, or they could be totally self-supported (paid for my the volunteers own monetary contributions).

Examples of such 'trips' could include any or a combination of the following eco-trips or 'edutreking' experiences:a) Volunteer to teach life-skill English conversation to home healthcare workers who are assisting disaster relief for an Australian state; b)Lead a workshop on polish one's job search and employer attractiveness skills for low-level, poorly educated individuals seeking jobs as migrant workers in a South American country;

c) Conduct an environmental clean-up workday in specific area needing human labor of volunteers (in Florida after the last major hurricane damage),

and

d - z) there are countless more examples, etc... But hopefully, you get the idea: human volunteers helping our planet and its environment, its peoples and the animal & plant livelihoods.

Photo taken February 2022 at the Beach 67 not far from Spencer Beach, near Kawaihae, Big Island, Hawaii

Part III February 2023 - September 2023 C) My own travels overseas

Photos were taken August 2023 at the Hellabrunn Zoo outside Munich, Germany. Of course, there are hundreds of species of birds, fish, reptiles, and other animals at the zoo, but the birds and fish are easiest to photograph because you're allowed to be so close to them in an enclosed cage (bird cage in huge) or space (the aquarium).

From January 2023 until the present (Sept 2023), I was mostly at my home in Tokyo, helping with the chores of grand-child minding, cooking and cleaning house. I did find the time and resources (money) to travel abroad twice during that time. Both times, I visited Europe; actually, I visited Spain and Germany twice as my favorite European cities are Munich and Barcelona.

Many years ago, I practiced the art (martial) of Aikido. Once we held a public exhibition of our 'sensei's' students at a public hall in Gotanda, Tokyo. Here I am finishing a defensive move on my co-combattant.

So it is time for a radical change in my lifestyle or vocation (or avocation)? Well, after considering what's happening now in my world and in our societies, I'd have to say that things in my life will likely just remain as they are, without any huge changes. I'm enjoying what I'm doing now: being a partner to my wife, and a father and grandfather to my sons and spouses and offspring. Attempting to conflate my raison d'etre into some grand scheme of a new life is probably only my own wishful thinking as my mortality lies more concretely ahead of me. I'll most likely be happy to simply live my life as it is being played out now. I'm loved by family, and enjoy the hobbies and pastimes that 'apparently' keep me busy and productive as I enter my seventh decade of life. I can only hope that I will have at least two more decades to enjoy my life on Earth and hope to gain the satisfaction of having spent my remaining time alive in the best ways possible.

Thank for reading.

Playing with the Djohong Village children around New Year's Eve, 2000 in Cameroon, West Africa, while participating the one of EarthWatch.org research expeditions to assist Phyllis Jansyn, a former Peace Corps volunteer, who had stayed in rural Cameroon to help the villagers of Djohong find clean water, safeguard against disease, give birth, and learn healthy childcare to the women (and men) of the surrounding villages.

#self improvement #self actualization #maturity

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jobresulttoday · 9 months

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We think the Ministry Of Finance MOF Job Circular 2023 is one of the best job opportunities for all job-searching people, especially those searching for the new government job circular news in Bangladesh. Organization Name: Ministry Of Finance Application Start Date: 31 July 2023 Application Deadline: 31 August 2023 Salary: As per the government pay scale Jobs Category: Government Jobs

#all bd jobs circular #government job circular #bd job circular #bdjobs #govt job circular #government job circular-2023

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teachersupdates · 1 year

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Homa Bay County Teachers Threaten Strike Over Salary Cuts, Issue Demands

Homa Bay County Teachers Threaten Strike Over Salary Cuts, Issue Demands Early Childhood Development Education (ECDE) teachers in Homa Bay county have threatened to strike following a cut in their monthly salaries by the county government. The teachers believe that the salary cut was implemented after the Salaries and Remuneration Commission (SRC) gave directives to the Council of Governors (CoG) on the grading and salary structure of the ECDE teachers. The teachers in Homa Bay County demanded that they be paid their arrears that have accumulated since July 2022 and also be confirmed as pensionable and permanently employed teachers. The Kenya Union of Pre-Primary Education Chairman Lawrence Otunga faulted the county government under the leadership of Gladys Wanga for implementing the alleged directives without a proper laid out agreement with the teachers. The alleged circular dated January 13, 2023, claims that the SRC issued directives to the CoG to implement the new grading and salary structure which proposes a pay cut of between Ksh7,383 and Ksh10,803. According to the proposed structures, ECDE teachers at the certificate level will earn between Ksh7,836 and Ksh11,467 for the job group between F and I. For those with diploma certificates, their salaries will now be between Ksh11,467 and Ksh19,9094 down from Ksh22,270 and Ksh27,700 for job groups between H and J. However, last week, the SRC dismissed a circular circulating purporting to issue new salaries to ECDE teachers. Speaking before the Senate Education Committee, SRC Chair Lynne Mengich termed the circular as misleading and erroneous. Kericho governor Erick Mutai informed the committee that counties have employed approximately 43,874 ECDE teachers and dismissed the claims that counties would reduce the salaries of ECDE teachers. The committee chair, Joe Nyutu, said his team invited Mengich and Mutai to clarify the matter as it had raised tension among ECDE teachers. Nyutu added that his committee is also fighting to ensure all ECDE teachers are employed on a permanent and pensionable basis. In the meantime, the teachers in Homa Bay County have threatened to strike if the county government does not revert the action they have taken of slashing their salaries within seven days. The chairman of the Kenya Union of Pre-Primary Education has also demanded that the county government ensures that ECDE teachers are employed on a permanent and pensionable basis and avoid the current trend where some are employed on contract while some are on a permanent basis. Homa Bay County Teachers Threaten Strike Over Salary Cuts, Issue Demands Read the full article

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earaercircular · 1 year

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Smartphones, cars and electric bikes... Europe wants greener batteries

"More durable, more efficient and more resistant" batteries: this is the objective of a provisional law adopted by the European Parliament and the Member States of the EU.

Did you know that, despite its small size, the smartphone you slipped into your pocket just now is an ecological disaster? Put in question, in particular, is: its battery, composed of non-recyclable minerals or glued to the device, preventing its reuse. And the same goes for your computer, your household appliances, but also scooters and electric cars.

To fight against this scourge, the European Parliament and the Member States of the European Union (EU) have decided to force manufacturers to "green" these batteries "taking into account technological developments", by means of a law provisionally adopted Friday, December 9, 2022. According to this agreement, the carbon footprint of all batteries placed on the European market must be declared from July 2024. Eventually, only electric car batteries considered to be sustainable can be marketed in the European Union.

Those of smartphones and electronic devices will have to be easily removed and replaced, a measure which will apply three and a half years after the entry into force of the text, which must still be formally adopted by the Parliament and the Council.

Brussels also wants at least 73% of telephone or computer batteries to be collected and recycled within seven years. The goal: to locate this industrial sector in Europe, to generate jobs and above all, to reduce the dependence of the 27 on imports of rare earths such as cobalt and lithium.

All battery types sold in EU

This provisional law intends to cover “the entire life cycle of batteries, from design to waste treatment”, indicates the Parliament in a press release[1], published this Saturday. It will apply to all types of batteries sold in the EU, namely:

• Portable batteries (for telephones or computers);

• SLI batteries (providing energy for starting, lighting or ignition of vehicles);

• Light Means of Transport (LMT) batteries (providing power for traction of wheeled vehicles such as scooters and e-bikes);

• Batteries for electric vehicles (EV);

• Industrial batteries.

The objective of this law, concretely: to make their batteries “more durable, more efficient and more resistant”. “Our overall aim is to build a stronger EU recycling industry, particularly for lithium, and a competitive industrial sector as a whole, which is crucial in the coming decades for our continent’s energy transition and strategic autonomy. “, explains the rapporteur of the law, MEP Achille Variati.

Three steps

"This regulation sets requirements for sustainability, safety and circularity at the same time", summarizes on Pascal Canflin, MEP and President of the Committee on the Environment at the European Parliament[2]. There will be three steps for this.

The first will begin in a year and a half. Indeed, from July 2024, “the carbon footprint of each battery placed on the European market will have to be declared” in the case of electric vehicles, indicates the MEP. Last deadline, finally: 2027. On this date, only electric car batteries that do not exceed a maximum carbon footprint threshold can be sold on the European market.

Towards the elimination of non-rechargeable batteries

Manufacturers will also have to submit to another constraint in terms of battery collection. Thus, at least 45% of portable batteries will have to be collected by 2023, 63% by 2027 and 73% by 2030. Minimum levels of cobalt (16%), lead (85%), lithium (6%) and nickel (6%) recovered from manufacturing and consumer waste will have to be reused in new batteries.

“By 31 December 2030, the Commission will assess whether to phase out the use of non-rechargeable portable batteries for general use,” the Parliament statement concludes. Please note that this is a provisionary law. The Parliament and the Council will have to formally approve the agreement before it can enter into force.

Catch up with the Chinese

Brussels wishes today to catch up with China, the world leader in the sector, and the United States, which are planning massive subsidies for manufacturers as part of the climate plan of American President Joe Biden. The European Union is aiming for 25% of world production by 2030, compared to only 3% in 2020.

Source

Alexandra Segond, Smartphones, voitures et vélos électriques... L'Europe veut des batteries plus écologiques, in : actu.fr, 10-12-2022, https://actu.fr/planete/solutions/smartphones-voitures-et-velos-electriques-l-europe-veut-des-batteries-plus-ecologiques_55844492.html

Laure Broulard: L’UE mise sur une nouvelle réglementation des batteries de voiture pour mieux les recycler, in : RFI, 10-12-2022, https://www.rfi.fr/fr/europe/20221210-l-ue-mise-sur-une-nouvelle-réglementation-des-batteries-de-voiture-pour-mieux-les-recycler

[1] Batteries: deal on new EU rules for design, production and waste treatment, EU Pres releases, 9-12-2022, https://www.europarl.europa.eu/news/en/press-room/20221205IPR60614/batteries-deal-on-new-eu-rules-for-design-production-and-waste-treatment

[2] Pascal Canfin, Accord sur la loi pour une filière européenne des batteries durables, in : LinkedInPulse, 9-12*-2022, https://www.linkedin.com/pulse/accord-sur-la-loi-pour-une-fili%25C3%25A8re-europ%25C3%25A9enne-des-batteries-canfin/?trackingId=BsZqP7aFTSulxWinlhz9eA%3D%3D

#battery recycling

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petnews2day · 1 year

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Biffa’s Grangemouth DRS revamp gathers pace

New Post has been published on https://petnews2day.com/pet-industry-news/pet-travel-news/biffas-grangemouth-drs-revamp-gathers-pace/

Biffa’s Grangemouth DRS revamp gathers pace

Biffa bought the long-established plastics recovery business Green Circle Polymers, based on the Abbotsinch Industrial Estate near Falkirk, for £10 million in 2021 (see letsrecycle.com story).

As official logistics service partner to the DRS, Biffa is now redeveloping and regenerating the former plastics plant to ensure it can cope with the surge of material expected once the scheme comes into force (see letsrecycle.com story).

Biffa is currently replacing the roof of the building and says it will soon build a new weighbridge and offices.

The company says it will use noise-dampening materials to construct the facility and will install new machinery to separate and count bottles and cans in the new year.

Once Scotland launches its DRS, Grangemouth will form part of a network of facilities that will count, sort and bale all the plastic, glass and aluminium drinks containers collected through the scheme. The material will then be sold to be recycled back into bottles and cans.

Biffa says the new Grangemouth facility will create 130 jobs, from operatives and drivers, to administrators, supervisors and managers. Recruitment will start in the spring.

‘Key role’

Gavin Money, Biffa’s DRS operations director, said: “Working closely with the scheme administrator, Circularity Scotland, we’re progressing well with the exciting and ambitious plans for the launch of DRS in Scotland, which will see new recycling infrastructure developed across the country.

We’re progressing well with the exciting and ambitious plans for the launch of DRS in Scotland

Gavin Money, Biffa’s DRS operations director

“Grangemouth will play a key role, handling some of the billions of plastic, glass and metal drinks containers collected each year from across Scotland.

“The town has good transport links, a rich history and experience of recycling, and a strong and knowledgeable workforce.”

Biffa says it is also working with Circularity Scotland to explore the opportunity to build a PET recycling plant in Scotland to support the scheme and deliver further employment opportunities.

DRS

From 16 August 2023, if a premises sells drinks to consumers in Scotland then it must provide a return point to accept empty bottles and cans.

Under the DRS, consumers will pay a 20p deposit when purchasing a drink in a single-use container made from aluminium

Under the DRS, consumers will pay a 20p deposit when purchasing a drink in a single-use container made from PET plastic, steel, aluminium or glass. The deposit will be refunded when the empty container is returned.

A pilot DRS delivered by Zero Waste Scotland and funded by the Scottish Government launched on the Orkney Islands last week and will run until the full nationwide roll-out of the scheme next year (see letsrecycle.com story).

Biffa announced that Circularity Scotland had awarded it a 10-year contract to provide logistics, sorting and counting services for the Scottish DRS by in July (see letsrecycle.com story).

Under the contract, Biffa will collect bottles and cans from around 30,000 locations across Scotland and build and operate eight bulking stations and three counting centres, of which the Grangemouth facility is one (see letsrecycle.com story).

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#Pet Travel News

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geeksperhour · 5 years

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Analysis of Taxation Laws (Amendment) Ordinance 2019

1. Background

On 20th September, 2019, the Taxation Laws (Amendment) Ordinance, 2019 was introduced by the Government of India, proposing various amendments in the Income Tax Act of 1961 as well as the Finance (No. 2) Act of 2019. The amendment includes an effective tax rate of 17.16% for manufacturing companies, which is quite competitive with or even better than the competing economies of Southeast Asia such as China, Thailand, Indonesia, Vietnam, Singapore, and Hong Kong. All the amendments are to be effective from 1st April, 2020. They will apply to the assessment year 2020-2021, relating to income earned in the financial year 2019-20 (which begins on 1st April, 2019).

The Indian economy is passing through a turbulent phase with GDP growth dropping down to 5% in the quarter ending June 2019. The Government of India has recognised the need for measures to improve public sentiment and the ease of doing business, as well as to revive the economy and put it back on track. Considering this, over the past month, it has announced multiple measures in this direction (for example, facilitation of start-ups and capital infusion in banks).

This article provides an analysis of important amendments introduced by the Ordinance, including comparative charts and tables. It also explains the factors to be considered while selecting the form of an organization from the options of Company, Proprietor, Partnership Firm and Limited Liability Partnership (LLP).

2. New Corporate Tax Rates

22% New Tax Rate (Sec. 115BAA)

An option is provided to all domestic companies to pay tax at a concessional rate of 22 percent with a fixed surcharge of 10 per cent and health and education cess of 4 percent. Thus, the effective tax rate for domestic companies will be 25.17 per cent.

Note that this provision is applicable to Indian domestic companies—i.e., all companies formed and registered in India, including by Multinational Companies—but does not include branches or permanent establishments of foreign companies.

15% Tax Rate for New Manufacturing Companies (Sec. 115BAB)

This provides the option of a concessional tax rate of 15% with a fixed surcharge of 10 per cent and a health and education cess of 4 percent to new domestic companies. These companies must be engaged solely in the business of manufacturing or production of any article or thing and research in relation to, or distribution of such article or thing manufactured or produced by the company.

This benefit will be available to all such domestic companies which are set up and registered on or after 1st October, 2019 and commence manufacturing on or before the 31st of March, 2023. Hence, this deduction will not be available to an existing company even if it sets up a new unit of manufacturing or production.

Chart of New Corporate Tax Rates with Conditions:

Specified Deductions and Incentives Not Allowed under Sec. 115BAA and 115BAB:

SEZ u/s. 10AA

Additional initial depreciation allowance @ 20% u/s. 32(1)(iia)

The investment allowance for new Plant & Machinery u/s. 32AC, 32AD

Tea Development Benefit u/s. 33AB

Site Restoration Benefit u/s. 33ABA

Scientific Research Benefit u/s. 35

Accelerated capital deduction u/s. 35CCC

Skill development project u/s. 35CCD

Benefits available u/s. 80A, 80IB, 80IC etc (other than sec. 80JJAA)

Tax Rates Benefit Due to Sec. 115BAA:

Clarifications by CBDT

The CBDT vide circular dated 2nd October, 2019 clarified two principal issues of allowability of brought forward loss and MAT credit.

(a) Allowability of brought forward loss on account of additional depreciation:

115BAA(2)(1) inter provides that the total income shall be computed without claiming any deduction under section 32 (1)(iia) additional depreciation. Also, it is provided that the total income shall be computed without claiming set-off of any loss carried forward from any earlier assessment year if the same is attributable, inter alia to additional depreciation.

Therefore, a domestic company which would exercise the option for availing the benefit of the lower tax rate under section 115BAA shall not be allowed to claim set-off of any brought forward loss on account of additional depreciation for an Assessment Year for which the option has been exercised and for any subsequent Assessment Year.

Further, as there is no timeline within which the option under section 115 BA can be exercised, it may be noted that a domestic company with brought forward losses on account of additional depreciation may, if it so desires exercise the option after setting off the losses so accumulated.

(b) Allowability of brought forward loss MAT credit:

Provisions of Section 115JB relating to MAT shall not be applicable to a domestic company which exercises the option under section 115BAA. Therefore, it is clarified that the tax credit of MAT paid by a domestic company exercising the option under section 115BAA of the Act shall not be available consequent to exercising of such option.

Further, as there is no timeline within which the option under section 115BAA can be exercised, it may be noted that a domestic company having MAT credit may, if it so desires exercise the option after utilising the said credit against the regular tax payable under the taxation regime existing prior to the promulgation of the Ordinance.

3. Minimum Alternate Tax (MAT) Rate Reduced to 15%:

The tax rate under section 115JB of the Act has been reduced from 18.5% to 15%. The net tax savings for domestic companies that continue to pay taxes as per the First Schedule to the Finance (No. 2) Act, 2019 can be seen in the following table, which is divided into categories based on the company’s amount of book profits:

4. Other Amendments

(a) Enhanced surcharge not to apply on capital gains on sales of equity shares or equity-oriented mutual funds

The enhanced surcharge on individual HUF, AOP, and BOI, including FPI of 25 per cent in case income exceeds Rs.2 Crore and 37 per cent in case income exceeds Rs.5 Crore, shall not be applicable in respect of capital gains arising on sales of equity shares in a company or units of equity-oriented funds or units of a business trust liable for security transaction tax.

This surcharge shall also not apply to the income of a foreign institutional investor (FII) from securities as referred in section 115AD of the Act.

(b) No tax on buyback of shares of listed companies before 5th July, 2019

The provision of section 115QA which was amended by the Finance (No.2) Act, 2019 exempted tax on buyback of shares of listed companies which have made a public announcement of such buyback before 5th July, 2019. It may be relevant to point out that the Finance (No.2) Act, 2019 has extended the levy of tax on buyback of shares of listed companies, taking effect from 5th July, 2019, with the result that many listed companies which have initiated the process of buyback have to pay further tax on such buyback.

5. Comparison of Companies with Proprietorship, Partnership Firm, LLP:

The introduction of the new corporate tax rates of 22% and 15% have increased the motivation to incorporate companies. Businesses should evaluate which form of organization is most advantageous, considering the taxation and other compliance requirements.

This table compares various forms of organization, assuming they are covered at the highest tax slab.

The company is the preferred organization structure from a tax point of view. However, one has to consider the restrictions and compliance requirements before making a final decision. Here are some of the compliance requirements one needs to consider:

Restrictions on acceptance of loans or deposits

Restrictions on giving loans or advances

Maintenance of records and minutes

Penalty provisions for non-compliance

Financials and other details being available on the MCA portal

Need to understand that the company is a separate person in all dealings

Various other restrictions and compliance requirements on companies

Conclusion

These amendments will encourage new investment opportunities for entrepreneurs, create job opportunities, and thus help to increase consumer demand. The reduction in corporate tax rates is not just a short-term measure to tackle slowing down of the economy, but also a major policy change. It is the dawn of a new era of corporate taxes, making Indian corporate tax rates internationally competitive.

This is a guest post written by Mr. Chintan Patel. He has more than 15 years of experience in accounting, tax and advisory. He has authored books and is a regular speaker at events organised by ICAI, ICSI, CMA and Corporates.

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presssorg · 5 years

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Istanbul’s new mayor faces stiff road ahead after landslide win

Istanbul’s new mayor faces stiff road ahead after landslide win Turkey’s main opposition scored a major blow against President Recep Tayyip Erdogan last month when it won control of Istanbul, but now faces a wounded government reluctant to relinquish power. With Erdogan expected to stay in office until at least 2023, the new mayor of Istanbul, Ekrem Imamoglu of the secular Republican People’s Party, knows he must find a way to work with the president. But the signs are mixed. After Erdogan’s ruling AKP party lost Turkey’s largest city in a rerun vote on June 23, the president congratulated Imamoglu and described the vote as the “will of the people.” But just days later his government moved to strip Imamoglu of key mayoral powers of patronage. The show of strength raises strategic questions for Imamoglu, who has vowed to work “in harmony” with Erdogan but is also talked about as a future presidential challenger. Having called for a meeting with Erdogan to address the urgent problems of the 15-million-strong metropolis, the new mayor has so far remained fairly vague about his plans. He has promised to crack down on alleged lavish spending at the municipality and bring in international-standard auditors to assure transparency, warning that the city faces bankruptcy if urgent action is not taken. Imamoglu also said he would create green belts in Istanbul, and return trees and grass to Taksim square in the heart of the city – echoing the demands of protesters who triggered a mass anti-government movement over the redevelopment of neighboring Gezi park in 2013. Urban planners remain skeptical about his promises. “Istanbul’s green space problem is not only about hostility to nature – it’s also a question of the economy,” said Sedat Durel, environment engineer at the Chamber of Environmental Engineers. Durel said nothing will change without a fundamental change in the current governing mentality, which favors mass commercial development over natural spaces. Imamoglu, who started out in his family’s lucrative real estate and restaurant business in western Istanbul, does not appear to have an obvious background to shift that mindset. “Although there is hope it will not continue this way, we have yet to hear anything concrete,” said Durel. ‘Political maneuvering’ After failing to mount serious challenges in elections for decades, Turkey’s main opposition has been revitalized by Imamoglu’s win. Aside from the sky-high expectations, his biggest challenge may be overcoming a municipal council dominated by AKP members and its right-wing ally, the MHP, which together control 25 of 39 city districts. Ege Seckin, an analyst at IHS Markit, said Imamoglu’s new job would be an “uphill struggle”. “The government will go to great lengths to impede his work, seeking to validate their long-standing claim that the AKP is the only game in town when it comes to delivering basic services, and that all alternatives, including the CHP, are incompetent,” Seckin told AFP. The first sign of trouble came immediately after the June 23 election, when Erdogan’s government issued a circular shifting the power to assign managers of municipal companies from the mayor to the council. “We were informed of a change in legislation,” Imamoglu told reporters this month, warning against “political maneuvering” to limit his power. The first municipal council meeting chaired by Imamoglu on July 8 – which was aired live, as part of his efforts at greater transparency – nonetheless saw positive messages from the AKP rank and file. One AKP councillor, Tevfik Goksu, assured that the party would avoid “negative” attitudes and support any project that serves Istanbul. Imamoglu’s party remains unconvinced. “Do I expect serious obstacles on some areas? Yes I do, given their power and majority in the assembly,” said Tarik Balyali, a party spokesman in the municipal council. But he warned the public would also blame the AKP if the party tried to undermine Imamoglu’s efforts to improve municipal services. Many opponents of Erdogan hope Imamoglu can use the platform of Istanbul to mount a serious challenge at the national level – just as the president himself did in the 1990s. But Imamoglu’s prospects depend not only on getting results in the city, but also on his ability to maintain support from divergent opposition groups including secular Turks and Kurdish opposition voters, and maybe even AKP dissidents, said Seckin. “This was a relatively easier task for a municipal election, but a national-level competition is likely to be more vicious, and the fault lines separating different opposition factions are likely to matter far more,” he said. Read the full article

#erdogan #istanbul #turkey

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