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"With BP's reputation as a leading sustainable company destroyed, investors weigh alternatives of divestment or increased engagement. SocialFunds.com -- The implications of the disastrous oil spill in the Gulf of Mexico are many. As the stock price of BP, the oil and gas company responsible for the disaster, plummets-as of this writing, it has lost more than a third of its value since the explosion that killed 11 workers- and its very survival as a company seems threatened, one such implication is the materiality of environmental, social, and corporate governance (ESG) issues. On Wednesday, FairPensions, the UK-based organization whose mission is to promote sustainability investment in the pensions and investment industry, issued a press release which stated, "The need for responsible ownership has been underlined by the financial crisis and by the latest in a list of avoidable BP crises." However, FairPensions continued, "recognition of the financial risks of 'extra-financial issues' is usually not matched by practice on the part of pension funds and their fund managers." Safety violations by BP have become almost a commonplace in recent years, even before the Gulf disaster. In 2005, an explosion at the company's Texas City Refinery in Texas killed 15 workers and injured more than 170. In 2009, the US Occupational Safety and Health Administration (OSHA) imposed a fine of $87.4 million, the largest ever by the agency, on the company for failing to correct safety hazards in Texas City. In 2006, 200,000 gallons of oil spilled at Prudhoe Bay on the North Slope in Alaska, leading to payment by the company of $20 million in fines and restitution. Yet somehow, despite its record of safety violations, BP was considered a leading sustainable company, at least until the Gulf oil spill. In 2008, Fortu ne magazine ranked BP among the top ten most accountable big companies, citing the company's investments in renewable energy and its creation,

Madrid, 22nd March 2007: BP Solar today announced that it has begun constructing a mega cell plant at its European headquarters in Tres Cantos, Madrid. For phase 1 of the Madrid expansion, BP Solar is aiming to expand its annual cell capacity from 55 MW to around 300 MW. This follows the announcement on 21st March of the construction of a similar facility in Bangalore, India. The new cell lines use state-of-the-art screen printing technology, much of it proprietary to BP Solar. By fully automating wafer handling, the lines will be able to handle the very thinnest of wafers available and ensuring the highest possible quality. Construction of the new Madrid manufacturing facility is already underway, with the first line expected to be fully operational before the summer. Construction has also begun on lines two and three. In addition to the new manufacturing lines, the Tres Cantos site will be remodelled to include a new photovoltaic (PV) systems prototype area, a visitor training centre and product testing and development facilities. "The announcement of the two mega cell plants cements BP Solar's commitment to maintain a market leadership position in PV" said Lee Edwards, BP Solar's CEO. "The new cell technologies we are using, our intellectual property in casting with Mono2 and the contracts we have signed to secure preferential access to metallurgical grade silicon are all important steps towards our goal of offering customers PV-generated electricity on a par with the cost of conventional grid-supplied electricity." The Madrid mega cell plant will be one of the largest such facilities in Europe. Since the site was acquired by BP Solar in 2002, a tri-generation power plant has been built providing heat and power to the site. The facility is ISO 9001 and ISO 14001 certified. BP Solar chose its Tres Cantos facility for one of its mega cell plants due to confidence in the growth projections of the European market. "We already have an established ma

BP Selected For Exclusive Negotiations To Finalise Participation In China's First LNG Import Scheme http://www.bp.com/genericarticle.do?categoryId=2012968&contentId=2001374 BP announced today that it has been selected to enter exclusive negotiations to secure the position as the foreign partner in the JV tasked to develop China's first liquefied natural gas (LNG) import terminal and associated pipeline. The Chinese sponsors and BP will jointly conduct a Feasibility Study which, once approved by Chinese authorities, will lead to the formation of a JV company responsible for the construction and initial operating phase of the new plant. The Guangdong project in southern China will consist of an LNG re-gassification terminal near the city of Shenzhen, with a capacity of three million tonnes a year, together with 300 km of associated pipeline linking the terminal to the region in its first phase. It is due on stream in 2006. A successful finalisation of the negotiations will lead to BP taking a 30% equity stake in the project, partnering with a coalition led by the China National Offshore Oil Corporation (CNOOC) (33%), local Guangdong companies (31%) and two Hong Kong energy companies (6%). "This is a significant new step in expanding our China operations, and an excellent strategic fit with our Asia-Pacific gas reserves," BP chief executive Sir John Browne said. "The Guangdong project will cement our position as a leading global partner for China's rapidly growing gas markets and provides a platform for further growth for the BP Group in the province of Guangdong. China is the world's largest energy market outside the U.S. with a market expanding with continued economic deregulation. As China moves to cleaner fuels, gas demand will increase more rapidly still, and we now have the strongest possible access to the markets being created by that growth." BP's Phase one investment is estimated at some $180 million. An anticipated Phase two expansion

http://www.bp.com/sectiongenericarticle.do?categoryId=179&contentId=2000604 Over the last 30 years China has been through dramatic change. At BP we haven't just watched it happen, we've been part of it What we do Since we arrived in China in 1973, our development can be followed in three stages. In the beginning, our growth came from chemicals licensing and marketing. During the 1980s this shifted into onshore and offshore exploration. By mid 1990s, we found ourselves in large-scale equity investment and manufacturing. To date we're one of the largest foreign energy investors in the country with nearly $5 billion of cumulative commercial investment. BP China's work here is varied and wide. Its business activities include offshore gas production, chemical joint ventures, aviation fuel supply, LPG marketing, oil product and lubricant retailing and the sales of chemicals technologies. We were one of the first foreign companies in China to explore for oil and gas offshore. The Yacheng 13-1 gas field was one of China's largest offshore gas discoveries we made, and it's currently operated by our business partner CNOOC and supply Hong Kong and Hainan Province. On land, we are also playing a big role in bringing liquefied natural gas (LNG) to consumers in Guangdong and Fujian provinces. Working with our Chinese partners, we are proud to be the only foreign partner in China's first LNG terminal in Shenzhen. We're also making a large-scale investment in chemicals joint ventures, which include the Shanghai Ethylene Cracker complex, Zhuhai PTA plant, Chongqing and Nanjing Acetic Acid plants. BP is a familiar brand to the Chinese consumer. It has a leading position in the retail market in which we work with PetroChina and Sinopec to build and operate over 800 dual-branded retail stations in Guangdong and Zhejiang Provinces. We're also the only foreign company participating in the aviation fuels market. BP's lubricants are marketed througho

Bp holdings barcelona Mainland China Over the last 30 years China has been through dramatic change. At BP we haven't just watched it happen, we've been part of it What we do Since we arrived in China in 1973, our development can be followed in three stages. In the beginning, our growth came from chemicals licensing and marketing. During the 1980s this shifted into onshore and offshore exploration. By mid 1990s, we found ourselves in large-scale equity investment and manufacturing. To date we're one of the largest foreign energy investors in the country with nearly $5 billion of cumulative commercial investment. BP China's work here is varied and wide. Its business activities include offshore gas production, chemical joint ventures, aviation fuel supply, LPG marketing, oil product and lubricant retailing and the sales of chemicals technologies. We were one of the first foreign companies in China to explore for oil and gas offshore. The Yacheng 13-1 gas field was one of China's largest offshore gas discoveries we made, and it's currently operated by our business partner CNOOC and supply Hong Kong and Hainan Province. On land, we are also playing a big role in bringing liquefied natural gas (LNG) to consumers in Guangdong and Fujian provinces. Working with our Chinese partners, we are proud to be the only foreign partner in China's first LNG terminal in Shenzhen. We're also making a large-scale investment in chemicals joint ventures, which include the Shanghai Ethylene Cracker complex, Zhuhai PTA plant, Chongqing and Nanjing Acetic Acid plants. BP is a familiar brand to the Chinese consumer. It has a leading position in the retail market in which we work with PetroChina and Sinopec to build and operate over 800 dual-branded retail stations in Guangdong and Zhejiang Provinces. We're also the only foreign company participating in the aviation fuels market. BP's lubricants are marketed throughout China under the premium brand of Castrol. W

http://clipboard.com/clip/LQXN2VntA3pnA6TPkfKo47BY4Aw-6BFmsDae THE BP oil spill in the US Gulf is now a Nigerian scam: From: Dudley Caruthers Esq (Barrister at Law) Subject: BP Related Agreement Entitlement E-mail: Dear Friend I am the private solicitor for Mr Tony Hayward, the esteemed Chairman and Chief executive of British Petroleum. My client has various personal and family related holdings of BP stock and options. Due to his faithful long standing service to BP the total value of his holdings amounts to in excess of 100m pounds sterling. Mr Heywood is a British citizen but it has been my sorrowful duty to advise him that his personal and family wealth is at great risk of being wrongfully confiscated by US authorities acting extra-territorially under special powers authorised by the US government and with the secret consent of a supine UK political and legal establishment. Obama? Mr Heywood is also at great risk of losing his personal liberty and becoming another victim of the long reach of the politicised USA legal system in the same way that was meted out to other British subjects including, most egregiously, the 3 bankers from Natwest. Unfortunately I am not able to advise or assist him in this regard as my expertise lies in the structuring of executive compensation schemes and the management of private endowments; but I am horrified at the witch hunt being perpetrated on my client by the Obama administration and its agencies and I will do all that I can to safeguard my client's financial position. I am reaching out to you as it has become clear that Mr Hayward's holdings must be liquidated and held in trust for the benefit of himself and his family beyond USA or UK legal jurisdiction. Exercise of his options and liquidation of his stock is now complete but it has proven necessary to assign title to the ensuing 100m pounds of cash to a person such as yourself who resides in a non recognised tax haven country and where there is a sound basis for

http://www.orkut.com/Main#CommMsgs?cmm=123390148&tid=5800849157852350653 THE BP oil spill in the US Gulf is now a Nigerian scam: From: Dudley Caruthers Esq (Barrister at Law) Subject: BP Related Agreement Entitlement E-mail: Dear Friend I am the private solicitor for Mr Tony Hayward, the esteemed Chairman and Chief executive of British Petroleum. My client has various personal and family related holdings of BP stock and options. Due to his faithful long standing service to BP the total value of his holdings amounts to in excess of 100m pounds sterling. Mr Heywood is a British citizen but it has been my sorrowful duty to advise him that his personal and family wealth is at great risk of being wrongfully confiscated by US authorities acting extra-territorially under special powers authorised by the US government and with the secret consent of a supine UK political and legal establishment. Obama? Mr Heywood is also at great risk of losing his personal liberty and becoming another victim of the long reach of the politicised USA legal system in the same way that was meted out to other British subjects including, most egregiously, the 3 bankers from Natwest. Unfortunately I am not able to advise or assist him in this regard as my expertise lies in the structuring of executive compensation schemes and the management of private endowments; but I am horrified at the witch hunt being perpetrated on my client by the Obama administration and its agencies and I will do all that I can to safeguard my client's financial position. I am reaching out to you as it has become clear that Mr Hayward's holdings must be liquidated and held in trust for the benefit of himself and his family beyond USA or UK legal jurisdiction. Exercise of his options and liquidation of his stock is now complete but it has proven necessary to assign title to the ensuing 100m pounds of cash to a person such as yourself who resides in a non recognised tax haven country and where there is a sound

http://open.salon.com/blog/mileygrin/2012/10/19/bp_and_tony_hayward_are_now_a_nigerian_scam_letter_bp_hold THE BP oil spill in the US Gulf is now a Nigerian scam: From: Dudley Caruthers Esq (Barrister at Law) Subject: BP Related Agreement Entitlement E-mail: Dear Friend I am the private solicitor for Mr Tony Hayward, the esteemed Chairman and Chief executive of British Petroleum. My client has various personal and family related holdings of BP stock and options. Due to his faithful long standing service to BP the total value of his holdings amounts to in excess of 100m pounds sterling. Mr Heywood is a British citizen but it has been my sorrowful duty to advise him that his personal and family wealth is at great risk of being wrongfully confiscated by US authorities acting extra-territorially under special powers authorised by the US government and with the secret consent of a supine UK political and legal establishment. Obama? Mr Heywood is also at great risk of losing his personal liberty and becoming another victim of the long reach of the politicised USA legal system in the same way that was meted out to other British subjects including, most egregiously, the 3 bankers from Natwest. Unfortunately I am not able to advise or assist him in this regard as my expertise lies in the structuring of executive compensation schemes and the management of private endowments; but I am horrified at the witch hunt being perpetrated on my client by the Obama administration and its agencies and I will do all that I can to safeguard my client's financial position. I am reaching out to you as it has become clear that Mr Hayward's holdings must be liquidated and held in trust for the benefit of himself and his family beyond USA or UK legal jurisdiction. Exercise of his options and liquidation of his stock is now complete but it has proven necessary to assign title to the ensuing 100m pounds of cash to a person such as yourself who resides in a non recognised tax haven

This post is being written as part of HedgeFundBlogger.com's Investment Securities Tool which analyzes the holdings of hedge fund managers. With all the commotion surrounding energy these days, it never hurts to track an energy focused hedge fund ran by none other than T. Boone Pickens. If you are unfamiliar with Pickens, he is an energy maverick and his fund returned 300% in 2005. He is a big advocate of Peak Oil Theory and runs an energy-centric hedge fund based in Dallas, Texas. Although he typically holds numerous positions in oil, he is also big on alternative energy (except ethanol) and has numerous holdings there as well. He most recently advocated a large natural gas position and has additionally made a big bet on wind energy. So, now that we've got a little background on Boone and BP Capital, let's see what they were up to. The following are BP Capital's current holdings as of June 30th 2008, as released in their most recent 13F filing with the SEC. The positions in this most recent 13F were compared to last quarter's 13F and here are the changes made to their portfolio: New Positions: BPZ Resources (BZP): 350,000 shares. This position is 0.48% of BP's portfolio. EOG Resources (EOG): 322,266 shares. This position is 1.9% of BP's portfolio. Tenaris (TS): 1,106,394 shares. This position is 3.88% of BP's portfolio. Devon Energy (DVN): 845,946 shares. This position is 4.79% of BP's portfolio. Chesapeake Energy (CHK): 1,838,129 shares. This position is 5.7% of BP's portfolio. Added to: Occidental Petroleum (OXY): Increased position by 2.88%. Now 8.7% of their portfolio. Transocean (RIG): Increased position by 2.88%. Now 8% of their portfolio. Suncor (SU): Increased position by 105.7%. Now 7% of their portfolio. Schlumberger (SLB): Increased position by 11.6%. Now 6.5% of their portfolio. Halliburton (HAL): Increased position by 65.7%. Now 6.1% of their portfolio. Denbury Resources (DNR): Increased position by 2.88%. Now 5.4% of their portfol

http://bp-holdings-barcelona-madrid-spain.wikia.com/wiki/BP_Holdings_Barcelona_-_Bly_Report:_recommendation_to_reality Immediately after the Deepwater Horizon accident in the Gulf of Mexico, BP asked its most senior safety professional, Mark Bly, to lead an investigation relating to the causes of the incident and make recommendations to help prevent such accidents from occurring. The investigation led to 26 recommendations for reducing risk in BP's drilling operations. Since the report's publication in 2010, BP has made a significant progress in implementing those 26 recommendations. BP Magazine finds out more In September 2010, four months after the Deepwater Horizon accident in the Gulf of Mexico, BP released its Deepwater Horizon Accident Investigation Report, known as the Bly Report, concluding that the accident resulted from a complex, interlinked series of failures involving multiple parties. The report was the work of an investigation team led by BP's head of safety and operations, Mark Bly, and consisted of more than 50 technical and other specialists, drawn not only from BP but also the wider energy industry. The team made 26 recommendations specific to drilling, aimed at further reducing risk. Accepting all of these recommendations, BP committed to their implementation across its worldwide drilling operations and the recommendations are now in the process of being implemented into the well designs by engineers and operations personnel. That implementation is overseen by the global wells organisation (GWO), established by BP in April 2011 to facilitate a stronger, centralised and standardised approach to all BP-operated wells activity. "Our mission is to deliver safe, compliant and reliable wells for BP," says Richard Lynch, head of GWO. "We have to be very clear about the work we are doing and the risks involved, and have plans in place to manage those risks. "Successfully delivering the report's recommendations will standardise th

Tesoro Corp.'s buyout of BP plc's refinery in California, once finalized, will make the San Antonio petroleum company the biggest refiner in the state and also significantly expand its retail holdings. Tesoro announced Monday its plans to acquire BP's 266,000-barrel-per-day refinery in Carson, Calif. However, the purchase also includes a retail network of about 800 dealer-operated gas stations in Southern California, Nevada and Arizona as well as the ARCO and ampm convenience store brands. These independently owned and operated stores currently buy an average of 245,000 gallons per month wholesale from the BP refinery. This agreement with London-based BP is expected to bolster Tesoro's existing retail network, which currently consists of more than 1,375 branded stations - including nearly 590 company owned gas stations that operate under the Tesoro, USA Gasoline and Shell brands. The Carson refinery is located south of Los Angeles. Tesoro intends to integrate that refinery with its existing 97,000-barrel-per-day refinery in Wilmington, Calif. Tesoro also owns a 166,000-barrel-per-day refinery in Martinez, Calif. The purchase also includes three marine terminals; four land storage terminals; four product marketing terminals; and more than 100 miles of pipelines. Tesoro will have pipeline access to Los Angeles International Airport. The total deal is valued at $2.5 billion. San Antonio-based Tesoro (NYSE: TSO) operates seven refineries in the western United States with a combined capacity of 675,000 barrels per day. That number will jump to eight facilities once the BP refinery acquisition closes - slated for mid-2013.

Tesoro Corp.'s buyout of BP plc's refinery in California, once finalized, will make the San Antonio petroleum company the biggest refiner in the state and also significantly expand its retail holdings. Tesoro announced Monday its plans to acquire BP's 266,000-barrel-per-day refinery in Carson, Calif. However, the purchase also includes a retail network of about 800 dealer-operated gas stations in Southern California, Nevada and Arizona as well as the ARCO and ampm convenience store brands. These independently owned and operated stores currently buy an average of 245,000 gallons per month wholesale from the BP refinery. This agreement with London-based BP is expected to bolster Tesoro's existing retail network, which currently consists of more than 1,375 branded stations - including nearly 590 company owned gas stations that operate under the Tesoro, USA Gasoline and Shell brands. The Carson refinery is located south of Los Angeles. Tesoro intends to integrate that refinery with its existing 97,000-barrel-per-day refinery in Wilmington, Calif. Tesoro also owns a 166,000-barrel-per-day refinery in Martinez, Calif. The purchase also includes three marine terminals; four land storage terminals; four product marketing terminals; and more than 100 miles of pipelines. Tesoro will have pipeline access to Los Angeles International Airport. The total deal is valued at $2.5 billion. San Antonio-based Tesoro (NYSE: TSO) operates seven refineries in the western United States with a combined capacity of 675,000 barrels per day. That number will jump to eight facilities once the BP refinery acquisition closes - slated for mid-2013.

http://richard-wilson.blogspot.com/2008/09/bp-capital-management-boone-pickens.html This post is being written as part of HedgeFundBlogger.com's Investment Securities Tool which analyzes the holdings of hedge fund managers. With all the commotion surrounding energy these days, it never hurts to track an energy focused hedge fund ran by none other than T. Boone Pickens. If you are unfamiliar with Pickens, he is an energy maverick and his fund returned 300% in 2005. He is a big advocate of Peak Oil Theory and runs an energy-centric hedge fund based in Dallas, Texas. Although he typically holds numerous positions in oil, he is also big on alternative energy (except ethanol) and has numerous holdings there as well. He most recently advocated a large natural gas position and has additionally made a big bet on wind energy. So, now that we've got a little background on Boone and BP Capital, let's see what they were up to. The following are BP Capital's current holdings as of June 30th 2008, as released in their most recent 13F filing with the SEC. The positions in this most recent 13F were compared to last quarter's 13F and here are the changes made to their portfolio: New Positions: BPZ Resources (BZP): 350,000 shares. This position is 0.48% of BP's portfolio. EOG Resources (EOG): 322,266 shares. This position is 1.9% of BP's portfolio. Tenaris (TS): 1,106,394 shares. This position is 3.88% of BP's portfolio. Devon Energy (DVN): 845,946 shares. This position is 4.79% of BP's portfolio. Chesapeake Energy (CHK): 1,838,129 shares. This position is 5.7% of BP's portfolio. Added to: Occidental Petroleum (OXY): Increased position by 2.88%. Now 8.7% of their portfolio. Transocean (RIG): Increased position by 2.88%. Now 8% of their portfolio. Suncor (SU): Increased position by 105.7%. Now 7% of their portfolio. Schlumberger (SLB): Increased position by 11.6%. Now 6.5% of their portfolio. Halliburton (HAL): Increased position by 65.7%. Now 6.1% of their po

http://www.bookrix.com/_groupforumbook-en--personal-finance-8211-tips-to-save-money-and-invest-profitably-bp-holdings-barcelona.html People are responsible for all the financial troubles they may be going through. This is because they chose not to follow the guidelines given out by the financial experts to manage their finances well. Therefore, they should try to learn the basics of personal financial management and do away with any kind of irresponsible financial behavior. A good working knowledge of the finances will help people to save money and think investing it on somes constructive purpose. People who are really interested to become financially responsible citizens will be glad to learn about some financial tricks that will help them to achieve their goals. Tips to save dollars Here are some tips that will help a s to raise a good amount of money as savings: a) Banks - Financial institutions like banks or credit unions are considered as some of the most secure places to save money and grow an emergency fund. As a result of the Great Depression of 2008, the US government has hiked the amount of coverage for bank accounts held by the citizens. The bank security money has now been raised to $250,000 for every individual account holder. b) Internet banking - People can take advantage of the web-based services offered by the banks. They can use the Internet banking facilities of a bank to conduct market surveys of all the financial products, analyze their return on investments or learn about the minimum deposit amount required across the country. Therefore, they can save money through the low cost services provided by the banks to take out loans, open savings account, etc. c) Price waivers - It is extremely important to shop around in the local market before one selects a particular loan provider. They have to compare the quotes provided by several lenders and ask for prices waivers. Moreover, they can share the rates offered by the lend

http://clipboard.com/clip/LQXSCfbkY1zJgaAnQQJgGIfFxsexKKdTQA1e People are responsible for all the financial troubles they may be going through. This is because they chose not to follow the guidelines given out by the financial experts to manage their finances well. Therefore, they should try to learn the basics of personal financial management and do away with any kind of irresponsible financial behavior. A good working knowledge of the finances will help people to save money and think investing it on somes constructive purpose. People who are really interested to become financially responsible citizens will be glad to learn about some financial tricks that will help them to achieve their goals. Tips to save dollars Here are some tips that will help a s to raise a good amount of money as savings: a) Banks - Financial institutions like banks or credit unions are considered as some of the most secure places to save money and grow an emergency fund. As a result of the Great Depression of 2008, the US government has hiked the amount of coverage for bank accounts held by the citizens. The bank security money has now been raised to $250,000 for every individual account holder. b) Internet banking - People can take advantage of the web-based services offered by the banks. They can use the Internet banking facilities of a bank to conduct market surveys of all the financial products, analyze their return on investments or learn about the minimum deposit amount required across the country. Therefore, they can save money through the low cost services provided by the banks to take out loans, open savings account, etc. c) Price waivers - It is extremely important to shop around in the local market before one selects a particular loan provider. They have to compare the quotes provided by several lenders and ask for prices waivers. Moreover, they can share the rates offered by the lenders, so that they stand in a good stead to bargain for a rate reductio

http://www.allvoices.com/contributed-news/14546603-bp-holdings-madrid-spain-reviews-spanish-tax-facts Taxation in Spain occurs at a national level and at a regional ('Autonomous Community') or municipal level. The Spanish taxation system was subject to a significant review in 2007 that resulted in the introduction of a new Personal Income Tax Act. The tax regime in Spain is controlled by the Ministry of the Treasury.Tax Year 1st January to 31st December.Assessment BasisSpanish residents are taxed on their worldwide income (earned and unearned), capital gains from all sources and on their worldwide assets. Spain operates a self-assessment regime.For personal income tax purposes, married couples may choose to file tax returns jointly or separately.Income Tax Spanish residents are subject to Spanish Personal Income Tax ('IRPF'). Individuals and couples benefit from personal allowances which reduce their liability to tax and which increase in line with the number of dependent children.A new structure has been created for the taxation of income, which now falls into two categories: the general base and the savings base of income.The general base includes salary and other benefits from employment, income from economic activities, and property rental income (either actual or deemed). Such income is reduced by applicable deductions and allowances. It is subject to a progressive scale which is applied to successive portions of taxable income with rates ranging from 24% to 43%*. In the autumn of 2011 a new tax bracket was introduced for higher income earners as an austerity measure, with income over €175,000 now subject to a 45% rate.The savings base is subject to a 19% tax rate on savings income up to €6000 and to 21% on the excess and includes interest, dividends, and capital gains/losses paid to residents in Spain, together with life and disability insurance proceeds paid to Spanish residents by a Spanish entity (or an EU insurer operating on a Freedom of Services pas

Ethiopia's Yigrem Demelash brought the Kenyan dominance at the event to a halt today to grab the gold medal in style in a career best of 28:16.07. The Kenyan pair of Geoffrey Kipkorir Kirui and Philemon Kipchilis Cheboi had been hotly tipped as the main favourites but Demelash proved to be a master tactician and his arch-rivals Kenyans had to settle for the minor places on the podium on this occasion. The race opened quite conservatively as the lonesome early leader China's Binlu Wang went through the opening 1000m in 2:55.54 and a full 10-second margin over the rest of the 34 competitors. The Kenyan pair injected a lethal pace some 1500m into the race and only the Ethiopian duo and Uganda's Moses Martin Kurong were able to live with their pace. Kirui, who holds an impressive 26:55.73 to rank second on the all-time Junior lists, opened full gas after the second kilometre and an impressive 8:15 split for the following three kilometres led him lonesome at the front. Even before the halfway, Kirui began to lap the slowest contenders. The 5000m was reached in 14:14 with Kirui still leading but shortly after the sixth kilometre the Kenyan began to falter a bit to be caught by Cheboi and Demelash. It was Cheboi who took charge of the race then with respective splits of 2:48 for the seventh and eighth km; surprisingly, that kind of pace proved to be enough to leave Kirui behind while Demelash stayed comfortably at Cheboi's shoulder. The decisive moment came some three laps home when Cheboi was unable to maintain his own pace and was effortlessly passed by Demelash, who covered the penultimate 1000m section in 2:51.41. There were no remarkable changes in the closing laps with Demelash ruling at the bell some 40m ahead of Cheboi, himself another 30m clear of Kirui. In addition to Demelash PB of 28:16.07 Cheboi also produced a career best of 28:23.98 in second for Kirui's 28:30.47 in third. Demelash, who lapped every athlete from sixth onwards, is not entere

http://issuu.com/yshybrown/docs/bp_holdings_-_help__worden_een_klokkenluider_-_sli Een klokkenluider is een persoon die de openbare of autoriteiten informeert over vermeende wangedrag plaatsvindt in een overheidsinstantie of particuliere onderneming of organisatie. De vermeende oneerlijke of onwettige activiteit komt in vele vormen: bijvoorbeeld een schending van een wet, regel, regelgeving en/of een directe bedreiging voor algemeen belang, zoals fraude, gezondheid/veiligheid schendingen en corruptie. Klokkenluiders kunnen maken hun beweringen naar anderen binnen de organisatie beschuldigde (intern) en aan toezichthouders, recht handhaving agentschappen, aan de media of groepen betrokken met de onderwerpen (extern). De IRS gemaakt een manier om mensen tot klokkenluiders te stimuleren. IRS klokkenluiders kantoor opgericht in 2007, betaalt beloningen in termen van geld, aan mensen die zal blazen hun fluitjes aan personen die bedriegen op hun door het niet betalen van hun belastingen te danken hebben aan de regering. Sindsdien duizenden mensen gemeld tegen de corruptie in belastingen en fiscale fraude die hebben geleid tot duizenden onderzoeken en audits. Sommige van deze onderzoeken had leverde belangrijke resultaten in fiscale compliance-punten. Als bewezen gelijk klokkenluiders tot 30% van de extra belasting kunnen worden toegekend, af te schaffen en andere bedragen het verzamelt. De informatie die werd gegeven door de klokkenluiders zijn dan gebruik te onderzoeken tegen de fraudeur vermoedelijke belasting. Krijgen van een award is niet zo eenvoudig als het beschuldigen van vermeende belastingfraudeurs, IRS geeft alleen award aan mensen die specifieke en geloofwaardige bewijzen tegen de verdachten kan bieden. Ze zijn op zoek naar solide informatie en niet alleen een beschuldiging van educated gissingen. They are dealing with nationale federale fiscale kwestie en ze zijn niet er persoonlijke problemen op te lossen. Het is niet gemakkelijk om award voor de reden

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