the northern fiscal ( lanius humeralis ) is a member of the shrike family found through most of sub-saharan africa .

it used to be grouped with the southern fiscal ( lanius collaris ) .

together they were called the common fiscal .

northern fiscal

* some scientists have suggested that the fiscal shrike is actually two species , the northern common fiscal and the southern common fiscal .
kenya is well out of the range for southern fiscal so the bird is a northern fiscal . cheers roy
insuranshares corporation of delaware v . northern fiscal corporation , limited , et al .
previously , the department had produced northern ireland net fiscal balance reports , which provided an estimate of public sector finances in northern ireland .
editor : the common fiscal has been split into the northern and southern . i believe this is a northern . the northern female has rufous flanks , but i don ' t have any other information on differentiating the two new species , except that birdforum / opus writes that the northern fiscal is nonmigratory .
insuranshares corporation v . northern fiscal corp . , 35 f . supp . 22 ( e . d . pa . 1940 )
insuranshares corporation v . northern fiscal corp . , 35 f . supp . 22 ( e . d . pa . 1940 ) : : justia
given this ons publication , the department does not intend to duplicate this work by producing a separate northern ireland net fiscal balance report for this year .
the expenditure and revenue analysis determines the net fiscal balance or fiscal deficit position for each financial year , estimated as aggregate public expenditure less aggregate public revenue .
estimates prior to 2005 are based on fiscal year as opposed to calendar year .
habitat for humanity of northern virginia is a 501 ( c ) ( 3 ) nonprofit organization .
©2018 northern gas pipelines | all rights reserved | marquestra inc . | [ whelk ] made !
the mfcg may be chaired by a coroner , procurator fiscal or the sim . the sim and the coroner or procurator fiscal can represent the mfcg at the scg .
form 990 fy17 : our official tax filing for the 2016 fiscal year . habitat nova runs a fiscal calendar from july 1 - june 30 . form 990 fy16 form 990 fy15 form 990 fy14
in north america , we tend to use ebird for lists , birding hotspots , etc . reviewing the list for lake manyara , the only listing is northern fiscal . as they keep up with splits and neither ' common ' or ' southern ' appear , then i would say that is a safe bet . . . though i have found little on google to help with range . interesting , i checked my life list and the old entry of common fiscal has been changed to northern fiscal . here ' s the ebird link urltoken
they forget all lives , and indeed all deaths , have a fiscal cost , writes jenesa jeram .
in england and wales coroners are appointed and funded by local authorities for specified areas . in northern ireland they are appointed by the lord chancellor as part of the coroners service for northern ireland . in scotland the role lies with the procurator fiscal . the coroner is responsible for chairing the identification commission , where the identity of the deceased is confirmed .
fiscal costs matter because personal choices are now up for public scrutiny . what if some risky activities weren ' t the fiscal burdens they are made out to be ? what if research , regulations and funding have been misdirected ?
checks should be made payable to : northern arizona university and sent to sponsored receivables ; box 4080 ; flagstaff , az 86011 - 4080 .
when hm coroner or the procurator fiscal declares a mass fatality incident , they may convene a mass fatality coordination group .
the arizona board of regents for and on behalf of northern arizona university is the entity legally authorized to submit proposals and to enter into agreements .
it turns out that “fiscal shrike” is not the worst thing this bird has been called * . one of its nicknames is “
ntic management will review ntic’s fiscal 2017 third quarter financial results and outlook , which will be followed by a question and answer session .
if you think viewing people only as fiscal costs is grossly detached and inhumane , it kind of is . the real costs of illness and early mortality won ' t just be fiscal . such as the grief that friends and family experience from losing a loved one far too young .
office of sponsored projects northern arizona university 1395 s . knoles drive , ste . 252 applied research and development ( ard ) bldg . 56 flagstaff , az 86011 - 4130
as i have been creating my world list on bubo , i realise that my ' common fiscal shrike ' from lake manyara in tanzania in 2010 has been split into northern and southern . is there any way to differentiate by photographs ? i saw an adult and a juvenile as attached . thanks in advance ! dave
uk company registration may be made at one of four offices determined by the location of the registered office , i . e . england and wales , scotland and northern ireland .
a chameleon tries to hide from a stuffed fiscal shrike . shrikes also eat birds , mice , frogs , lizards , bees , grasshoppers , and worms .
future homeowners , tesfaye and tigist , originally came to northern virginia for employment opportunities . the household grew with the arrivals of their daughter and son . as parents , they are challenged with raising
minneapolis , june 30 , 2017 ( globe newswire ) - - northern technologies international corporation ( nasdaq : ntic ) today announced that it expects to release its fiscal 2017 third quarter financial results on thursday , july 13 , 2017 before the market opens . a copy of the news release will be available on the investor relations section of ntic’s webpage ( urltoken ) .
at stage four , the coroner or procurator fiscal publicly open an inquest in respect of each of the deceased and hear evidence to confirm the identity of the deceased person ( s ) . the coroner or procurator fiscal may then consider releasing the deceased to their next of kin for burial or cremation , and issue the necessary authority for this .
a . smith , 1841 – extreme se angola , namibia ( excluding coastal nw and extreme s ) , botswana , sw zimbabwe and n south africa ( s to nw northern cape and c free state ) .
once a deceased person has been formally identified , the coroner or procurator fiscal orders the formal release and repatriation of the deceased person or human remains to the agreed next of kin .
annual report ( fy17 ) : this report highlights our activities in fiscal year 2017 and provides a financial overview for that time period ( this report is not a full financial statement ) .
under scottish law , the procurator fiscal may undertake a fatal accident inquiry into such accidents . this is a form of judicial inquiry that is similar to an inquest but conducted without a jury .
the sim determines the criteria that are required for each of these three levels , and records this in their policy book or file . these criteria are agreed with the coroner or procurator fiscal .
the devolved countries of the uk each have their own health surveys , which are used to provide official estimates of smoking in each country ; these surveys are also used to track progress against each country’s targets to reduce smoking . the northern ireland health survey shows that 22 % of adults in northern ireland currently smoke cigarettes ; the welsh health survey shows that 19 % of adults in wales currently smoke cigarettes ; the scottish health survey shows that 21 % of adults in scotland are currently smoking cigarettes .
the family liaison officer determines the wishes of the family and / or bereaved regarding repatriation of the deceased person and their personal property . this information is then given to the coroner or procurator fiscal and the senior identification manager .
in fiscal year 2013 , 124 , 946 families around the world partnered with habitat for humanity . we also launched a new five - year strategic plan to serve more families and communities and to broaden our impact on the overall housing sector .
loreto has a network of 32 schools around the state ( and two in northern ireland ) and it is also closely involved with four community schools . clegg spends a lot of her time on the road visiting schools and keeping in touch with what ' s happening at the grass roots .
in scotland this is the public official responsible for the investigation of all sudden , suspicious and unexplained deaths . the procurator fiscal is also responsible for investigating the circumstances and cause of death and , if necessary , instructing a post - mortem examination .
the smoking data for the uk reported in this bulletin allow for comparisons to be made across each constituent country due to the consistent methodology . official estimates of smoking prevalence in the devolved countries , however , should be taken from the respective health surveys of northern ireland , scotland , and wales .
the table below provides a snapshot of habitat’s efforts in fiscal year 2016 across more than 70 countries through direct housing solutions , including new home construction , rehabilitation , incremental improvements , repairs or increased access to improved shelter through partnerships with the private sector .
of the constituent countries , 16 . 9 % of adults currently smoke in england ; for northern ireland , this figure is 19 . 0 % ; scotland , 19 . 1 % ; wales , 18 . 1 % – in recent years , scotland and wales have seen the largest decreases in current smokers .
this group coordinates the dvi process on behalf of the gold commander and hm coroner or the procurator fiscal . it allows sensitive matters regarding the deceased to be discussed outside the strategic coordinating group , and tactical and operational matters to be discussed at an appropriate forum .
the aim of these statistics is to provide users with information on what public sector expenditure has occurred in each country or region of the uk and what public sector revenues have been raised in each country or region , with the difference in these totals determining its net fiscal balance .
this year we based our headline smoking statistics on data from the aps as this provides a consistent methodology across the whole of the uk . the large sample size also allows analyses to be made at the level of local authority area . please note , in our release local authorities in northern ireland are not included as this detail is not available in the aps .
in fiscal year 2012 , a record 94 , 618 families worldwide partnered with habitat for humanity through construction , rehabilitation and repairs . since its founding in 1976 , more than 600 , 000 families have partnered with habitat to build a place to call home . long - term , generational change begins with a decent home .
smoking prevalence estimates by local authority area have a larger degree of statistical uncertainty due to lower sample sizes . to improve reliability , here we describe local authorities where the proportion of smokers has been consistently high or low on a year - to - year basis . please note , local authorities in northern ireland are not included here as this detail is not available in the annual population survey .
in 2015 , of those aged 18 years and above 17 . 2 % smoked cigarettes in the uk . this proportion is statistically lower than the 20 . 1 % of those who smoked in 2010 . this decrease is explained by smoking becoming less common in england , scotland and wales . in northern ireland , smoking has remained at similar levels in recent years . in england , 16 . 9 % smoked cigarettes in 2015 . this proportion is around 3 percentage points lower than that in 2010 . scotland and wales have both seen decreases of more than 5 percentage points since 2010 . in 2015 , in scotland and wales , respectively 19 . 1 % and 18 . 1 % smoked . the proportion of smokers in northern ireland was 19 . 0 % in 2015 ( figure 1 ) .
the uk and devolved governments have published the papers healthy lives , healthy people – a tobacco control plan for england , ten year tobacco control strategy for northern ireland , tobacco control action plan for wales and creating a tobacco - free generation – a tobacco control plan for scotland . these set out their respective strategies for reducing the proportion of the population that smokes and the harm caused by tobacco use .
the decision to declare a mass fatality incident lies jointly with hm coroner or the procurator fiscal and the gold commander . the chief executive of relevant local authorities must also be consulted when reaching a decision . as soon as a decision is made to declare a mass fatality incident , a mass fatality coordination group ( mfcg ) should be formed .
in fiscal year 2016 , habitat for humanity improved housing conditions of 3 million people as reported in its new annual report . partnering with people in local communities around the world since 1976 , habitat has helped more than 9 . 8 million people obtain a safer place to sleep at night along with the strength , stability and self - reliance to build better lives .
a record 81 , 399 families worldwide partnered with habitat for humanity in fiscal year 2011 through construction , rehabilitation and repairs . despite the economic downturn , habitat expanded its toolkit of housing services . we believe that there is no one - size - fits - all housing solution . instead , there are many ways to help and , indeed , many roads home .
© 2001 - 2002 - 2003 - 2004 - 2005 - 2006 - 2007 - 2008 - 2009 - 2010 - 2011 - 2012 - 2013 - 2014 - 2015 - 2016 - 2017 - 2018 northern gas pipelines web pages herein are protected by the copyright laws of the united states of america and the internet copyright act . site planning : september 2000 - site construction initiated : january 1 , 2001 - site uploaded to internet : march 31 , 2001
since our founding in 1976 , habitat has helped more than 13 . 2 million people obtain a safer place to sleep at night . in fiscal year 2017 , we helped 3 . 5 million people improve their living conditions , and an additional 2 . 6 million now have the potential to do so , thanks to our advocacy efforts and the information and training that we provide .
since its founding 40 years ago , habitat has seen the tremendous impact that affordable housing has on helping people create better lives for themselves and their families . the fiscal year 2016 annual report highlights the many ways in which habitat homeowners have experienced how a decent home with an affordable mortgage or a home improved incrementally over time through small loans can build stronger , more stable families . to learn more , visit : urltoken
yosef , r . & international shrike working group ( 2018 ) . common fiscal ( lanius collaris ) . in : del hoyo , j . , elliott , a . , sargatal , j . , christie , d . a . & de juana , e . ( eds . ) . handbook of the birds of the world alive . lynx edicions , barcelona . ( retrieved from urltoken on 9 july 2018 ) .
wandering around new york’s american museum of natural history one day in may , i noticed a bird called the fiscal shrike . the small stuffed specimen , black with dashes of white on its wings , was perched on a shrub in a diorama of kenya’s kedong valley . what an awful name for a bird , i thought . it sounded like a new budget - cutting initiative , or a particularly dire stage of an economic meltdown .
smoking is a leading cause of preventable death in the uk . in 2014 , almost 80 , 000 deaths were attributable to smoking in england . estimates from the governments of the devolved countries suggest that smoking is responsible for around 2 , 300 deaths per year in northern ireland , 13 , 500 deaths per year in scotland and 5 , 500 deaths in wales . exposure to second - hand smoke ( passive smoking ) can lead to a range of diseases , many of which are fatal , with children especially vulnerable to the effects of passive smoking .
done well ,
cost of illness
studies only tell us the gross cost to taxpayers , rather than any costs avoided because of the disease ( like superannuation ) . done poorly , some
cost of illness
studies won ' t even tell us that , instead conflating personal , private and fiscal costs into one big , scary number . assumptions also need to be made about what counts as a cost , and the likelihood that the individual will incur that cost .
in fiscal year 2014 , over 1 . 6 million people partnered with habitat through home construction , rehabilitation and repair projects and increased their access to improved shelter through products and services . other efforts like training in construction and financial management and by advocating for policies and systems that increase access to housing solutions , an additional 3 million people now have the potential to improve their living conditions . over 1 million families have partnered with habitat as of june 2014 since our founding in 1976 .
in scotland the procurator fiscal carries out an investigation to determine whether there are circumstances that suggest the death may have been caused as a result of a criminal act or omission and , if not , whether the death has occurred in circumstances where a discretionary fai is appropriate . an inquiry may be held in other cases of sudden , suspicious or unexplained death , or death in circumstances that cause serious public concern . decisions on whether these discretionary inquiries are held are made by the lord advocate .
but considering how many lifestyle regulations are justified ( at least in part ) on a fiscal basis , it is important to at least get the numbers right . if viewing obese people as economic units is unpalatable , then imposing , say , a sugar tax on them because they are economic burdens is worse . a recent study released by the think tank the institute of economic affairs in the united kingdom has calculated the net cost of obesity to taxpayers - the cost difference between the obese and non - obese .
northern technologies international corporation develops and markets proprietary environmentally beneficial products and technical services either directly or via a network of majority owned subsidiaries , joint ventures and independent distributors in over 60 countries . ntic’s primary business is corrosion prevention . ntic has been selling its proprietary zerust® rust and corrosion inhibiting products and services to the automotive , electronics , electrical , mechanical , military and retail consumer markets , for over 40 years . ntic also offers worldwide on - site technical consulting for rust and corrosion issues . ntic’s technical service consultants work directly with the end users of ntic’s products to analyze their specific needs and develop systems to meet their technical requirements . in addition , ntic markets proprietary bio - plastic technologies under the natur - tec® brand .
since 1976 , habitat has helped more than 9 . 8 million people meet their affordable housing needs . in fiscal year 2016 , habitat improved the housing conditions of 3 million people through new home construction , rehabilitation , incremental improvements , repairs or increased access to improved shelter through partnerships with the private sector . in addition , nearly 2 . 1 million people now have the potential to improve their housing conditions as a result of habitat’s advocacy efforts , which changed policies and systems to allow more access to shelter solutions , and because of our provision of information and training in construction , financial management and other housing - related topics .
since our founding in 1976 , habitat for humanity has helped more than 6 . 8 million people obtain a safer place to sleep at night , along with the strength , stability and independence to build better lives . in fiscal year 2015 , nearly 1 . 8 million people partnered with habitat through home construction , incremental construction , rehabilitation , repairs or increased access to improved shelter through products and services . an additional 4 . 8 million people now have the potential to improve their housing conditions through a range of indirect services , from training in construction and financial management to advocacy efforts that changed policies and systems to allow more access to shelter solutions .
accounts of the shrike’s predatory practices read like something out of a horror movie . in a 1939 paper , one researcher describes a northern shrike that crushed an english sparrow’s vertebrae , speared the body on a sharp stump , and “pulled it with powerful jerks as if to make sure that it was well anchored , then began to eat it , tearing it into large pieces by seizing it with the hooked bill and jerking backward” . an earlier account , published in 1894 , tells the tale of a shrike killing a meadow mouse “with admirable steadiness and coolness , ” this time wedging the carcass into a forked branch . after eating its fill , the bird’s “forehead and throat were matted and soaked with blood , the breast was reddened perceptibly and the bill was almost wholly of a carmine tint . ”
hbw alive contains information on descriptive notes , voice , habitat , food and feeding , breeding , movements , status and conservation plus a list of bibliographical references for this species account .
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josep del hoyo , pieter de groot boersma , christian boix hinzen , juan sanabria , eldert groenewoud , daniêl jimenez , greg baker , keith blomerley , butz , doug and denise norris , peter van dam .
david beadle , loutjie , tom dudones , lars petersson , robert erasmus , paul van giersbergen , james kashangaki , marco valentini , holger teichmann , holger meinig , chr . balleron , jmdebruyn , smoghead , mauriravasini , éric roualet , lutz duerselen , guy poisson , guillermo villalobos , lankhorst , manakincarmelo , dave kennedy , twitcher , lsargentini , cristiano crolle , roro86 , lmarce , axel . gol , lindsay hansch , liam hughes , jorge malingre , tomas grim , josep del hoyo , someoneelse84 , rein kuresoo , kulwinder , tadeusz stawarczyk , stefan helming , frédéric pelsy , juan gonzalez valdivieso , morten venas , flugel .
nasal wideband
song
or call , double - stroke , end of recording a rattling cisticola singing .
sonogram images © xeno - canto foundation . sonogram images share the same license terms as the recording they depict .
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myavibase allows you to create and manage your own lifelists , and produce useful reports to help you plan your next birding excursion .
there are more than 12 , 000 regional checklists in avibase , offered in 9 different taxonomies , including synonyms more than 175 languages . each checklist can be viewed with photos shared by the birding community , and also printed as pdf checklists for field use .
there are a few ways by which you can help the development of this page , such as joining the flickr group for photos or providing translations of the site in addition languages .
howard and moore 4th edition ( incl . corrigenda vol . 1 - 2 ) :
you must be logged in to view your sighting details . to register to myavibase click here .
avibase has been visited 263 , 292 , 535 times since 24 june 2003 . © denis lepage | privacy policy
distribution maps should be very cautiously looked at . they do not provide with precise location but only give an idea of species global distribution . distribution areas are geopolitical ; as a consequence the whole of a country is selected if a species is only located in one single place . for more precise distribution areas please go to iucn site ( see link above ) .
u . s . district court for the eastern district of pennsylvania - 35 f . supp . 22 ( e . d . pa . 1940 )
samuel h . kaufman , emil weitzner , william glatzer , and howard w . fensterstock , all of new york city , and i . emanuel sauder , of philadelphia , pa . , for plaintiff .
sherwin t . mcdowell , john v . lovitt , ballard , spahr , andrews & ingersoll , ernest r . von starck , arthur littleton , and morgan , lewis & bockius , all of philadelphia , pa . , for defendants .
this is a suit brought by a corporation against its former officers , directors , certain of its former stockholders , and others , to recover damages incurred by the corporation as a result of the sale of its control to a group who proceeded to rob it of most of its assets . the plaintiff is an investment trust , specializing in shares of small life insurance companies .
a number of the defendants have not been served with process . those before the court are three philadelphia banks , formerly stockholders , and william w . hepburn , their representative on the board of directors .
certain of the defendants were , prior to december 21 , 1937 , the owners of 75 , 933 of the corporation ' s total outstanding 284 , 032 shares . these defendants will be referred to collectively as the management group . this group consisted of the philadelphia banks , with 23 , 106 shares , and their agent , hepburn ; blair ( the president of the corporation ) and his associates , simmons , moore and burnell ( all former directors ) , and ogden , with 24 , 111 shares ; the continental bank , with 26 , 569 shares ( subsequently taken over by fahnestock & co . ) ; and logan , receiver of the seaboard continental corporation , with 6 , 647 shares . the board of directors of the corporation was composed entirely of this management
group or their nominees . the defendants , robb , morris and solomont , who bought control and who , with their satellites quint , stanton , tracy and hansell , looted the corporation , constitute the boston group .
the actual transfer was made in accordance with a program to which the philadelphia group assented and the steps of which they followed . immediate and complete passing of control was ensured by the successive resignation of the old directors , each resignation being followed by the election of a new member of the board , on the nomination of the boston group . at the same time , the management group sold and delivered their stock to the boston group .
the act of the management group in selling control to the boston group was the thing which made possible the latter ' s criminal operations .
from a careful reading of the voluminous evidence in this case , i have become convinced that facts and circumstances leading up to this sale , as known to hepburn , the agent of the banks , and as largely relayed by him to hardt , his immediate principal , were sufficient to indicate to any reasonable man in his position that the boston group were acquiring the control of the corporation by improper means and for an improper purpose .
i have just referred to acquisition by improper means . what happened was that the buyers had arranged with paine , webber & co . that the latter would advance the price of the purchase ( some $ 310 , 000 ) on an unsecured loan , and that , immediately after they had obtained control , the portfolio , or as much of it as was necessary , would be pledged with paine , webber & co . as collateral , sold by them from time to time , the proceeds applied to liquidating the note , and the balance turned over . comment as to the legality and ethics of this procedure is unnecessary , but the point is that if hepburn had good reason to suspect that the purchase was to be financed in toto with the corporation ' s assets , it would be fair warning of the fraudulent nature of the whole thing . so , in considering whether the circumstances of this sale called for a real investigation , one matter of importance is what was known or to be inferred as to the manner in which the purchase was to be financed .
on turning to the record , one learns , with some surprise , that this same corporation had been systematically looted some five years before by a different group who bought control , using exactly the same means of financing the deal , and who stole the assets of the corporation in much the same general way . this episode was known in all of its details to hepburn . in fact , the banks had become stockholders , unwillingly , as a result of the wreckage caused by it . in june , 1937 , the persons responsible for the loss had settled their liability from some $ 650 , 000 , of which perhaps half had come into the treasury of the corporation . this , of course , is not proof that a new group would do the same thing , but it certainly was a vivid reminder of the special dangers to which these small and helpless investment trusts were constantly exposed .
in the second place , by december , if not before , hepburn knew perfectly well that in arranging for the sale of the banks ' interests he had , in blair , a collaborator who was entirely willing that the corporation ' s assets should be used to finance the deal . even accepting at its face value hepburn ' s testimony as to his own limited role in the negotiations , it is a fact that he was in frequent consultation with blair , the corporation ' s president and the most active figure in promoting the various attempts to sell . hepburn , blair and simmons constituted the executive committee of the board . during the entire summer of 1937 blair had been busily engaged in conducting negotiations for the sale of the interest of the management group to another
fourthly , the inflated price paid by the boston group for the banks ' shares has already been considered as evidence that they were primarily interested in buying control , but i do not think it can be disregarded as being also some indication that they had an improper purpose in view . why were the purchasers willing to pay so much for control ? i should think this question might well have occurred to one who was selling it . no doubt if this corporation had been an industrial , mining , or commercial enterprise , whose physical assets and business might have potentialities which a purchaser might believe he could develop if given control , the price would not mean very much . it was , however , merely an investment company , and the ultimate assets what was really being sold were nothing but the ready equivalent of cash in marketable securities .
there were other things of less importance , and they must all be read in the setting of the transaction , beginning as far back as june or july , 1937 . there was simply too much of the sort of thing described for this transaction to pass as a
perfectly normal stock sale . i think that the circumstances were such as to indicate to any reasonable person to whom hepburn ' s knowledge of what was going on could be imputed , that there was more than a possibility of fraud and consequent injury to the corporation in the sale . that being so , there plainly was a duty upon the sellers to make a genuine effort to obtain and verify such information as they reasonably could get about the means by which the purchase was to be financed and the character , aims and responsibility of the purchasers , or , in the absence of adequate information , to refrain from making the sale .
i realize that it is expecting a great deal of businessmen , or anyone else , for that matter , to say that they should make searching inquiries which might result in disclosing facts which would upset an advantageous and apparently perfectly legal piece of business . and , by the same token , it takes no stretch of the imagination to conclude that hepburn was not making any great effort to inform himself about the means which these three boston lawyers were going to adopt to enable them to buy an investment trust for $ 300 , 000 .
it is not proposed to make an analysis of the many authorities cited by the parties in this case . the complexities of cases involving liability for transfer of corporate management are so great and the facts so diverse that excerpts from court opinions are of comparatively little value . the facts of each decision must be known to fully appreciate the rule which it lays down . cases more or less in point are : field v . western life indemnity co . , c . c . , 166 f . 607 ; id . , 7 cir . , 179 f . 673 ; oil shares , inc . v . kahn , 3 cir . , 94 f . 2d 751 , reversed on other grounds , oil shares v . commercial trust co . , 304 u . s . 551 , 58 s . ct . 1059 , 82 l . ed . 1522 ; and bosworth v . allen , 168 n . y . 157 , 61 n . e . 163 , 55 l . r . a . 751 , 85 am . st . rep . 667 .
the defendants do not deny the force of the authorities but take the position that in the present case , the banks at least owed absolutely no duty of any kind to the plaintiff corporation or its remaining stockholders .
the point at which they draw the line is that the duty does not come into existence as to mere stockholders
except when those stockholders do not content themselves with the ordinary functions of stockholders , but take upon themselves the powers and prerogatives of directors .
as a corollary to this proposition , the defendants contend that in cases where a duty does exist it is only in respect of direct dealings with the corporate property , and can never attach to dealings in its stock .
the fundamental difficulty with the defendants ' position is that it fails to recognize that this case involves more than a question of liability even that of majority stockholders , which these defendants were not in respect of the sale of corporate stock . what is involved here , as has been pointed out , is a sale of control by a minority , but controlling , interest . the duties and liabilities in such case may be more than i have assumed them to be for the purposes of this case , but they are certainly not less . i have stated them as narrowly as possible , and i think that as so stated they are well grounded in the law .
several minor and more or less technical questions raised by the defendants remain to be considered .
the bill in equity filed in this case might , under the old practice , have been open to the objection that it pleads two distinct causes of action , first , conspiracy to defraud , and , second , negligence . i have held that the owners of control of a corporation occupy a fiduciary relationship to the corporation and its stockholders in respect of the transfer of control and that they owe a duty of due care a duty in which these defendants failed , with consequent loss to the corporation . this cause of action is sufficiently pleaded , and the charge of knowingly participating in a fraudulent conspiracy may be dismissed as surplusage . it was not established by the evidence , but the testimony directed to it has a bearing upon the alternative charge . the federal rules of civil procedure 28 u . s . c . a . following section 723c , are fully applicable , and rule 8 ( e ) ( 2 ) provides that :
a party may set forth two or more statements of a claim * * * alternately or hypothetically , either in one count * * * or in separate counts * * * .
it appears that paine , webber & co . have settled their liability to the corporation and that an instrument was delivered to them which , the defendants contend , operates as a general release and extinguishes the plaintiff ' s right of action against the remaining defendants . the instrument in question in words : ( 1 ) released paine , webber & co . ; ( 2 ) expressly reserved the plaintiff ' s rights against all other parties , including specifically hepburn and the philadelphia banks ; ( 3 ) declared it to be the intent of the parties thereto that it should be construed and given effect as and only as a covenant not to sue ; ( 4 ) expressed the plaintiff ' s covenant not to sue paine , webber & co . ; ( 5 ) declared that such covenant was not to affect or prejudice plaintiff ' s expressly reserved rights against any other parties .
the judgment to be entered here will be for the plaintiff generally . further proceedings for the purpose of assessing damages and including the amount in the judgment may be taken unless an agreement can be reached upon that point .
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special thanks to tropical birding for outstanding photo contributions to the bird data family of apps .
copyright and usage info : this file is licensed under the creative commons attribution 3 . 0 unported . in short : you are free to share and make derivative works of the file under the conditions that you appropriately attribute it , and that you distribute it only under a license identical to this one .
the office for national statistics ( ons ) has published its first country and regional public sector finances ( crpsf ) publication .
as this is the first time that ons has published these estimates , they are labelled as experimental statistics , which are defined as statistics within their development phase and are published in order to involve potential users at an early stage in building a high quality set of statistics that meet user needs .
interested parties are encouraged to consider this report and respond to the public consultation , which is expected to be initiated by ons following the uk general election in june .
the ons publication country and regional public sector finances can be found on the ons website .
how to request information from the department of finance including freedom of information ( foi ) and the use of our publication scheme .
this blog provides an overview of the various numbers that are relevant to uk companies .
the company registration number ( “crn” ) is issued to a company’s registered office upon the successful registration of a company .
once notified by companies house , hmrc issue a unique taxpayer reference ( “utr” ) number to the company’s registered office address . a utr comprises of ten digits .
this number is key to any dealings with hmrc in respect of communication , the filing of annual corporation tax returns and the payment of corporation tax .
the company’s utr may be prefixed by a three digit number which indicates which office of hmrc the company’s main record is kept at and provides assistance in locating that record when communicating with them .
this is a number provided by hmrc following a request for online agent authorisation . the code is inputted to grant the agent with access to client specific information online in respect of corporation tax vat , paye , etc .
a vat registration number ( “vrn” ) is issued upon a successful application to register for vat . the vrn is not automatically provided . the format of the standard vrn is as follows :
nine digits ( block of 3 , block of 4 , block of 2 – e . g . gb999 9999 73 )
the number is not random in that by applying a formula the number can be checked to determine the trade type for which the original application was made .
companies that are employers are required to register for a paye scheme to enable them to notify hmrc of the income tax and national insurance . the format of this number is as follows :
this number has the format district reference px five digits , i . e . 123px12345 , and enables employers to remit the aforementioned tax and national insurance deductions to their account at hmrc .
a standard industrial classification ( “sic” ) was first introduced into the uk in 1948 for use in classifying business establishments and other statistical units by the type of economic activity in which they are engaged . the classification provides a framework for the collection , tabulation , presentation and analysis of data and administration purposes , and its use promotes uniformity .
the sic number is entered annually on the company’s annual return filed with companies house . disclaimer
please note that this commentary does not purport to be a comprehensive review of the identification numbers relevant to uk companies .
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an emergency or major incident may result in fatalities . the processes and procedures for recovering and identifying deceased persons and human remains , and the support that is given to family and friends during the identification process , is known as disaster victim identification ( dvi ) .
dvi takes place concurrently with investigations into the cause of an incident and any criminal culpability arising from it . dvi principles are subject to international agreement through interpol , which maintains a command centre and a crisis management support group . in the event of a mass fatality incident in a member country , interpol coordinates the international response .
deceased persons refers to anyone who is readily identifiable as a deceased human being and is still intact . if any limb is severed , albeit lying alongside a deceased torso , it is to be retrieved as separate human remains .
human remains is any part of a deceased human body or fragment which has come from a human body . human remains can range from limbs to small fragments of human flesh .
open incidents – where the number and details of the deceased are not known at the time the incident is declared and this information cannot be easily ascertained . there is likely to be early high demand for information from family and friends reporting people missing .
closed incidents – where the provisional number and details of the deceased can be easily obtained . ante - mortem evidence can be collected at an early stage and the involvement of other people can be provisionally discounted .
the senior identification manager ( sim ) is responsible for managing the dvi elements on behalf of the police service .
the gold commander appoints the sim where there are fatalities , or there is an expectation of fatalities . it is a police role and sims must have attended the national accredited sim course .
considering the appointment of trained dvi managers such as scene evidence recovery manager ( serm ) , police mortuary operations coordinator ( pmoc ) and reconciliation manager .
a specific deployment risk assessment is required , prior to any deployment , to verify pre - deployment immunisation and other prophylaxis medication , eg , anti - malarial .
the force occupational health department should assess any individual who cannot achieve this immunisation status , to ascertain their suitability to support international response operations .
is an emergency or major incident where the number of fatalities necessitates using the dvi process .
national planning for a mass fatality response is coordinated centrally by the emergency preparedness fatalities team in the home office and the civil contingencies secretariat in the cabinet office .
where the police respond to a mass fatality incident , the gold commander assumes overall command and has ultimate responsibility and accountability for the police response . the gold commander chairs the strategic coordinating group ( scg ) .
whether suitable and sustainable mortuary capacity ( for as long as is likely to be required ) is available .
in prison or in such place , or in such circumstances that require an inquest under legislation .
it is the responsibility of a coroner to establish the identity of the deceased and how , when and where the death occurred . they have the power to :
training is required to support personnel and procedures , and all relevant agencies should be involved in a programme of exercises .
each local resilience forum should have an exercise programme that includes the response to a mass fatality incident . it may not be practicable or financially viable to cover the full dvi process in one exercise , but police forces should be able to show that they have tested all aspects of a mass fatality response within a reasonable timescale .
in addition to formal training and exercising , and to remain current in the area of dvi , all personnel who may be involved in the response to a mass fatality incident should pursue continuous professional development .
these may have agreements with the private sector to support the response to a mass fatality incident . where they exist , the arrangements should be incorporated into local or regional mass fatality plans .
the role of the fire and rescue service in an emergency or major incident is to rescue those trapped by fire , wreckage or debris . they may also support the recovery of deceased persons and human remains . the fire and rescue service has an urban search and rescue capability . they can assist in recovering the deceased and human remains from constricted sites , collapsed buildings or from the wreckage of transport incidents .
the department for culture , media and sport is responsible for humanitarian assistance in the event of an emergency or major incident . the department :
coordinates a longer - term strategy to help individuals and communities respond to major incidents and the threat of disaster .
there are potential health risks for the recovery of fatalities when the incident involves the possible presence of contaminating agents on or around deceased persons or human remains .
the lead pathologist may be able to advise the senior identification manager on chemical , biological , radiological or nuclear ( cbrn ) specific identification methods , eg , whole body bag ct scanning .
when a mass fatality is identified as a cbrn incident , the scientific and technical advice cell ( stac ) should be formed to provide health and safety advice to the strategic coordinating group and the mass fatality coordination group .
the process for cbrn mass fatality incidents focuses on placing the deceased or human remains in a body bag at the scene and limiting contact and exposure throughout the recovery , post - mortem procedures and identification procedures .
police commanders should consider additional issues in the recovery of contaminated fatalities and human remains from mass fatality incidents .
the needs of the bereaved families are taken into account in the dvi process , without jeopardising the safety of the family or other responders involved in the process .
reconciliation is the process by which data , collected during ante - mortem procedures , is analysed against the data collected during post - mortem procedures in order to identify the deceased and reunite dismembered parts of the same human body .
this is an investigator with knowledge of both the dvi process and forensic techniques . they may have a team of people , including specialists , who are independent of the data collection processes .


fissurisepta granulosa is a species of sea snail , a marine gastropod mollusk in the family fissurellidae , the keyhole limpets .

it is found in the northeast atlantic ocean and in the mediterranean sea .

fissurisepta granulosa

warén a . ( 1972 ) . on the systematic position of fissurisepta granulosa jeffreys , 1882 and patella laterocompressa de rayneval & ponzi , 1854 ( gastropoda prosobranchia ) . sarsia 51 : 17 - 24
warén a . ( 1972 ) . on the systematic position of fissurisepta granulosa jeffreys , 1882 and patella laterocompressa de rayneval & ponzi , 1854 ( gastropoda prosobranchia ) . sarsia 51 : 17 - 24 [ details ]
ghisotti , f . ; giannini , f . ( 1983 ) . considerazioni sul genere fissurisepta . bollettino malacologico . 19 ( 1 - 4 ) : 25 - 36 . , available online at urltoken [ details ]
mclean j . h . & geiger d . l . ( 1998 ) . new genera and species having the fissurisepta shell form , with a generic - level phylogenetic analysis ( gastropoda : fissurellidae ) . contributions in science , natural history museum of los angeles county , 475 : 1 - 32 .
mclean j . h . & geiger d . l . ( 1998 ) . new genera and species having the fissurisepta shell form , with a generic - level phylogenetic analysis ( gastropoda : fissurellidae ) . contributions in science , natural history museum of los angeles county , 475 : 1 - 32 . , available online at urltoken [ details ]
jeffreys j . g . 1883 . on the mollusca procured during the ' lightning ' and ' porcupine ' expeditions 1868 - 70 . ( part v ) . proceedings of the zoological society of london , 1882 : 656 - 687 , pl . 49 - 50 . , available online at urltoken page ( s ) : p . 675 , pl . 50 fig . 9 ; note : pp . 591 - 927 issued april , 1883 according to duncan ( 1937 ) [ details ]
gofas , s . ; le renard , j . ; bouchet , p . ( 2001 ) . mollusca . in : costello , m . j . et al . ( eds ) , european register of marine species : a check - list of the marine species in europe and a bibliography of guides to their identification . patrimoines naturels . 50 : 180 - 213 . ( look up in imis ) [ details ]
taviani , m . ( 1974 ) . nota sul ritrovamento di cinque specie di molluschi gastropoda , prosobranchia poco conosciuti o nuovi per le acque del mediterraneo . quaderni della civica stazione idrobiologica di milano . 5 : 39 - 50 . [ details ] available for editors [ request ]
gofas , s . ; luque , á . a . ; templado , j . ; salas , c . ( 2017 ) . a national checklist of marine mollusca in spanish waters . scientia marina . 81 ( 2 ) : 241 - 254 , and supplementary online material . , available online at urltoken [ details ]
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version 43 . 0 went live 11 / 6 / 2018 - i hope that the majority of issues have been fixed . my email address is on the home page if you see anything wrong .
jeffreys j . g . 1883 . on the mollusca procured during the ' lightning ' and ' porcupine ' expeditions 1868 - 70 . ( part v ) . proceedings of the zoological society of london , 1882 : 656 - 687 , pl . 49 - 50 .
gofas , s . ; le renard , j . ; bouchet , p . ( 2001 ) . mollusca , in : costello , m . j . et al . ( ed . ) ( 2001 ) . european register of marine species : a check - list of the marine species in europe and a bibliography of guides to their identification . collection patrimoines naturels , 50 : pp . 180 - 213
jeffreys , 1883 . in : costello , m . j . ; bouchet , p . ; boxshall , g . ; arvantidis , c . ; appeltans , w . ( 2014 ) european register of marine species , accessed through pesi at
this work is licensed under a creative commons attribution - share alike 3 . 0 license
pesi is funded by the european union 7th framework programme within the research infrastructures programme . contract no . ri - 223806 . activity area : capacities . period 2008 - 2011 - website hosted & developed by vliz banner picture : gannet ( morus bassanus ( linnaeus , 1758 ) ) by karl van ginderdeuren - contact pesi
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the star system calculates the number of pieces that were handled by conchology , inc . in the last 15 years :
we want to point out that the star system is only very reliable for philippine shells only , as we handle very few foreign shells in general . as time goes , the system will become more and more performant .
enter your email address and we will send you an email with your username and password .
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© 1996 - 2018 guido t . poppe & philippe poppe - conchology , inc . ( 0 . 001 seconds . )
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norway & northern atlantic to mediterranean . 400m deep , on white coral bottom , civitavecchia , lazio , italy . 3 , 5mm .
eol content is automatically assembled from many different content providers . as a result , from time to time you may find pages on eol that are confusing .
to request an improvement , please leave a comment on the page . thank you !
the peculiarities and unique combination of primitive and advanced characters in addisonia reflect a highly enigmatic organization among the archaeogastropoda . possible relationships to other archaeogastropod groups are discussed .
these keywords were added by machine and not by the authors . this process is experimental and the keywords may be updated as the learning algorithm improves .
dall wh ( 1882 ) on certain limpets and chitons from the deep waters off the eastern coast of the united states . proc us nat mus 81 : 400–414
dall wh ( 1889 ) reports on the results of dredging . 29 . report on the mollusca . part 2 : gastropoda and scaphopoda . bull mus comp zool harv univ 18 : 1–492
fretter v , graham a ( 1962 ) british brosobranch molluscs . ray society , london
golikov an , kussakin og ( 1972 ) sur la biologie de la reproduction des patellides de la famille tecturidae ( gastropoda , docoglossa ) et sur la position systematique de ses subdivisions . malacologia 11 : 287–294
golikov an , starobogatov yi ( 1975 ) systematics of prosobranch gastropoda . malacologia 15 : 185–232
graham a ( 1973 ) the anatomical basis of function in the buccal mass of prosobranch and amphineuran molluscs . j zool lond 169 : 317–348
haszprunar g ( 1985a ) the heterobranchia — a new concept of the phylogeny of the higher gastropoda . z zool syst evolutionsforsch 23 : 15–37
haszprunar g ( 1985b ) zur anatomie und systematischen stellung der architectonicidae ( mollusca , allogastropoda ) . zool scr 14 : 25–43
haszprunar g ( 1985c ) on the anatomy and systematic position of the mathildidae ( mollusca , allogastropoda ) . zool scr 14 : 201–213
haszprunar g ( 1986 ) die klado - evolutionäre klassifikation — versuch einer synthese . z zool syst evolutionsforsch 24 : 89–109
hickman cs ( 1983 ) radular patterns , systematics , diversity , and ecology of deep - sea limpets . veliger 26 : 73–92
golikov & kussakin , a new addition to the eastern pacific limpet fauna . veliger 22 : 57–61
lindberg dr ( 1986 ) radular evolution in the patellogastropoda . am malacol union inc bull 4 : 115
marshall ba ( 1983 ) the family cocculinellidae ( mollusca , gastropoda ) in new zealand . rec nat mus nz 2 : 139–143
marshall ba ( 1986 ) recent and tertiary cocculinidae and pseudococculinidae ( mollusca , gastropoda ) from new zealand and new south wales . nz j zool 12 : 505–546
mclean jh ( 1979 ) a new monoplacophoran limpet from the continental shelf off southern california . contrib sci nat hist mus los angeles county 307 : 1–19
mclean jh ( 1985a ) the archaeogastropod family addisoniidae dall , 1882 : life habit and review of species . veliger 28 : 99–108
mclean jh ( 1985b ) preliminary report on the limpets at hydrothermal vents . bull biol soc wash 6 : 159–166
moskalev li ( 1977 ) towards a revision of the molluscs of the lepetidae ( gastropoda , prosobranchia ) from the world ocean . works of the pp shirshov institute of oceanology . acad sci ussr 108 : 52–78
moskalev li ( 1978 ) the lepetellidae ( gastropoda , prosobranchia ) and forms similar to them . works of pp shishov institute of oceanology . acad sci ussr 113 : 132–146
pelseneer p ( 1898 ) recherches morphologiques et phylogenetiques sur les mollusques archaiques . mem acad r med belg 57 : 1–112
quinn jf ( 1984 ) a revision of the seguenziidae ( gastropoda , prosobranchia ) . 1 . summary and evaluation of the superfamily . proc biol soc wash 96 : 725–757
salvini - plawen l v ( 1980 ) a reconsideration of systematics of the mollusca ( phylogeny and higher classification ) . malacologia 19 : 249–278
salvini - plawen l v ( 1981 ) on the origin and evolution of the mollusca . atti dei convegni lincei ( roma ) 49 : 235–293
thiele j ( 1928 ) über ptenoglosse schnecken . z wiss zool 132 : 73–94
thiele j ( 1929 ) handbuch der systematischen weichtierkunde teil 1 : loricata / gastropoda i : prosobranchia . gustav fischer , jena
thiem h ( 1917 ) beiträge zur anatomie und phylogenie der docoglossen . 2 . die anatomie und phylogenie der monobranchen . jen z naturwiss 54 : 405–630
verrill ae ( 1882 ) catalogue of the marine mollusca added to the fauna of the new england region during the past ten years . trans conn acad sci 5 : 447–599
verrill ae ( 1884 ) second catalogue of mollusca recently added to the fauna of new england coast and adjacent parts of the atlantic , consisting mostly of deep - sea species , with notes on other previously recorded . trans conn acad sci 6 : 139–294
de rayneval & ponzi , 1854 ( gastropoda , prosobranchia ) . sarsia 51 : 17–24
wingstrand kg ( 1985 ) on the anatomy and relationships of recent monoplacophora . galathea report 16 : 1–94
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phaniola caboana is a species of moth of the tortricidae family .

it is found in rio de janeiro , brazil .

the wingspan is about 7.5 mm .

the ground colour of the forewings is cream , slightly tinged with ochreous grey and with weak brownish-grey suffusions and brownish dots along the dorsum and costa .

the markings are greyish brown .

the hindwings are pale brownish cream .

phaniola caboana

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51 species are treated . 32 new species ( henricus bibelonus sp . n . , h . platanillanus sp . n . , h . cuspis sp . n . , h . bleptus sp . n . , parirazona bomana sp . n . , p . caraca sp . n . , marylinka secunda sp . n . , phalonidia linharesa sp . n . , p . phlebotoma sp . n . , p . fariasana sp . n . , p . cerina sp . n . , p . monocera sp . n . , p . psephena sp . n . , velhoania paradoxa sp . n . , lasiothyris exoch a sp . n . , macasinia vilhena sp . n . , saphenista rhabducha sp . n . , s . chorfascia sp . n . , s . scalena sp . n . , s . alpha sp . n . , s . beta sp . n . , s . solisae sp . n . , s . novaelimae sp . n . , platphalonidia capadana sp . n . , eugnosta ensinoana sp . n . , e . jequieta sp . n . , e . cipoana sp . n . , e . fernandoana sp . n . , rudenia sepulturae sp . n . , deltophalonia indanzae sp . n . , phaniola caboana sp . n . , caraccochylis framea sp . n . , cochylis serrana sp . n . ) and two new genera ( velhoania gen . n . , caraccochylis gen . n . ) are described . the material studied is from mexico , brazil , and ecuador . the data on distribution and morphology are provided .
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systematic and faunistic data on neotropical cochylini ( lepidopte . . . : ingenta connect
systematic and faunistic data on neotropical cochylini ( lepidoptera : tortricidae ) , with description of new species . part 2
acta zoologica cracoviensia for several years was published as two series : a–vertebrata , and b–invertebrata . from 2012 on it is continued under its former title– without separate series . the journal includes original contributions on systematics , phylogeny , biogeography , ecology and paleontology of terrestrial and fresh - water animals worldwide . all papers are subject to peer reviews . click here to see current issues of this journal .
ingenta . article copyright remains with the publisher , society or author ( s ) as specified within the article .
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