alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
# EUR-Lex - 32003R1112 - EN

Avis juridique important

*|*

# 32003R1112

**Commission Regulation (EC) No 1112/2003 of 26 June 2003 amending Regulation (EC) No 2377/2002 opening and providing for the administration of a Community tariff quota for malting barley from third countries and derogating from Council Regulation (EC) No 1766/92 **

*
Official Journal L 158 , 27/06/2003 P. 0023 - 0023 *

Commission Regulation (EC) No 1112/2003

of 26 June 2003

amending Regulation (EC) No 2377/2002 opening and providing for the administration of a Community tariff quota for malting barley from third countries and derogating from Council Regulation (EC) No 1766/92

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organisation of the market in cereals(1), as last amended by Regulation (EC) No 1104/2003(2), and in particular Article 12(1) thereof,

Having regard to Council Decision 2003/253/EC of 19 December 2002 concerning the conclusion of an Agreement in the form of an Exchange of Letters between the European Community and Canada pursuant to Article XXVIII of GATT 1994 for the modification of concessions with respect to cereals provided for in EC schedule CXL annexed to the GATT 1994(3), and in particular Article 2 thereof,

Having regard to Council Decision 2003/254/EC of 19 December 2002 on the conclusion of an Agreement in the form of an Exchange of Letters between the European Community and the United States of America relating to the modification of concessions with respect to cereals provided for in EC schedule CXL to the GATT 1994(4), and in particular Article 2 thereof,

Whereas:

(1) Commission Regulation (EC) No 2377/2002(5), as last amended by Regulation (EC) No 626/2003(6), opens a tariff quota for the import of 50000 tonnes of malting barley falling within HS code 1003 00.

(2) Regulation (EC) No 2377/2002 was initially adopted for a transitional period, from 1 January 2003 to 30 June 2003, pending the amendment of Regulation (EC) No 1766/92. Since the provisions of that Regulation have operated satisfactorily during the period concerned, it is appropriate to apply them on a permanent basis.

(3) Regulation (EC) No 2377/2002 should therefore be amended accordingly.

(4) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals,

HAS ADOPTED THIS REGULATION:

Article 1

The third paragraph of Article 14 of Regulation (EC) No 2377/2002 is deleted.

Article 2

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 June 2003.

For the Commission

Franz Fischler

Member of the Commission

(1) OJ L 181, 1.7.1992, p. 21.

(2) See page 1 of this Official Journal.

(3) OJ L 95, 11.4.2003, p. 36.

(4) OJ L 95, 11.4.2003, p. 40.

(5) OJ L 358, 31.12.2002, p. 95.

(6) OJ L 90, 8.4.2003, p. 32.
**
**Exhibit 23.2**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in Registration Statement (No. 333-227116) on Form N-2 of Saratoga Investment Corp. of our reports dated May 6, 2020 with respect to the statements of assets and liabilities, including the schedules of investments, as of February 29, 2020 andFebruary 28, 2019, and the related statements of operations, changes in net assets, and cash flows for each year ended February 29, 2020 and February 28, 2019, and the related notes to the financial statements of Saratoga InvestmentCorp. CLO 2013-1, Ltd. included in this Annual Report (Form 10-K) of Saratoga Investment Corp. for the year ended February 29, 2020. 

/s/ Ernst & Young Ltd. 

Grand Cayman, Cayman Islands

May 6, 2020 
**
#### Donald MACPHERSON, Petitioner-Appellant, and Estate of Judith A. May, Deceased; et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Donald MacPherson, Petitioner-Appellant, and Leonard L. Best and Evelyn R. Best, Petitioners, v. Commissioner of Internal Revenue, Respondent-Appellee.

No. 16-71795, No. 16-72599

United States Court of Appeals, Ninth Circuit.

*622Submitted November 14, 2017 * San Francisco, California

Filed November 16, 2017

Donald MacPherson, Attorney, The MacPherson Group, Phoenix, AZ, William A. Cohan, Attorney, William A. Cohan PC, Rancho Santa Fe, CA, for Petitioner-Appellant

Donald MacPherson, Attorney, The MacPherson Group, Phoenix, AZ, for Petitioners

Robert R. Di Trolio, Esquire, Clerk, U.S. Tax Court, Washington, DC, Bruce R. Ellisen, Randolph Lyons Hutter, Esquire, Attorney, DOJ—U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, Gilbert Steven Rothenberg, Esquire, Deputy Assistant Attorney Geri-.eral, Sherra Wong, DOJ—U.S. Department of Justice, Washington, DC, William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appellee

Before: THOMAS, Chief Circuit Judge, PAEZ, Circuit Judge, and SAVAGE,** District Judge.

*

 The panel unanimously concludes this case is suitable for decision without oral argument. *See*Fed. R. App. P. 34(a)(2).

**

 The Honorable Timothy J. Savage, United States District Judge for the Eastern District of Pennsylvania, sitting by designation.

MEMORANDUM ***

Attorney Donald W. MacPherson appeals the Tax Court’s imposition of sanctions in two cases in which he counseled his taxpayer clients to maintain frivolous positions. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1), and we affirm. Because the parties are familiar with the history of this case, we need not recount it here.

The Tax Court did not abuse its discretion in ordering MacPherson to pay excess costs pursuant to 26 U.S.C. § 6673(a)(2). *See Grimes v. CIR,*806 F.2d 1451, 1454 (9th Cir. 1986) (standard of review). Mac-Pherson “multiplied the proceedings in [both cases] unreasonably and vexatiously.” 26 U.S.C. § 6673(a)(2). He “knowingly or recklessly raise[d] a frivolous argument.” *Moore v. Keegan Mgmt. Co. (In re Keegan Mgmt. Co. Sec. Litig.),*78 F.3d 431, 436 (9th Cir. 1996). On behalf of his clients, he advanced a position contrary to established law and unsupported by fact. In a signed declaration, he represented that he knew his position would be unsuccessful. The Tax Court appropriately ordered MacPherson to pay only those costs incurred in responding to MacPherson’s frivolous arguments. *See Moore,*78 F.3d at 435.

AFFIRMED.

***

 This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
# EUR-Lex - 32003G0513(01) - EN

Avis juridique important

*|*

# 32003G0513(01)

**Council of the European Union — Council Resolution of 6 May 2003 on archives in the Member States **

*
Official Journal C 113 , 13/05/2003 P. 0002 - 0002 *

Council of the European Union

Council Resolution of 6 May 2003 on archives in the Member States

(2003/C 113/02)

THE COUNCIL OF THE EUROPEAN UNION,

1. RECALLING the Council Resolution of 14 November 1991 on arrangements concerning archives(1) as well as the Council Conclusions of 17 June 1994 concerning greater cooperation in the field of archives(2),

2. RECALLING the Report of the group of experts on the coordination of Archives in the European Union published in 1994,

3. TAKING INTO ACCOUNT the on-going activities related to public access to documents and archives of the European Union,

4. STRESSES the importance of archives for the understanding of the history and culture of Europe,

5. STRESSES that well kept and accessible archives contribute to the democratic functioning of our societies, particularly during a period of major change in Europe,

6. CONSIDERS that special attention should be paid to the challenges for archive management in the context of the enlargement of the Union,

7. CONSIDERS that further development is needed in ICT applications and solutions in the field of archives,

8. INVITES THE COMMISSION to convene a group of experts representative also of acceding countries, appointed on the proposal of the relevant national Authorities, to address the following:

a) the situation of the public archives in the Member States of the European Union including various aspects of the probable evolution of archives over the forthcoming years, taking into particular account the enlargement of the European Union;

b) the consequences of the developments which have occurred in recent years in the field of archives, including particularly the development of new technologies;

c) promotion of concrete activities, such as

- the encouragement of appropriate measures to prevent damage to archives through catastrophes like flooding and to restore such documents and archives, and

- the strengthening of Europe-wide collaboration on the authenticity, long-term preservation and availability of electronic documents and archives;

d) enhancing coordination, information sharing and exchanging of good practice between the archives services;

e) possibilities of further integration of the work of this expert group with other relevant activities in this field at the European level, in particular the Action Plan eEurope.

9. INVITES THE COMMISSION to submit a report on this work, including orientations for increased future cooperation on archives at the European level, to the Council before the middle of 2004.

(1) OJ C 314, 5.12.1991, p. 2.

(2) OJ C 235, 23.8.1994.
<PAGE>   1


                                                                    EXHIBIT 11.1


                              CONNETICS CORPORATION
                STATEMENTS RE: COMPUTATION OF NET LOSS PER SHARE
                    (IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)





<TABLE>
<CAPTION>
                                                                    THREE MONTHS ENDED              SIX MONTHS ENDED
                                                                         JUNE 30,                       JUNE 30,
                                                                 ------------------------        ------------------------
                                                                    1997            1996            1997           1996
                                                                 --------        --------        --------        --------
<S>                                                              <C>             <C>             <C>             <C>  
HISTORICAL                                                                                                              
Weighted average shares of common stock outstanding                10,009           7,380           9,543           6,085
                                                                 --------        --------        --------        --------
Total shares used in computing net loss per share                  10,009           7,380           9,543           6,085
                                                                 ========        ========        ========        =========    
Net loss                                                         $ (8,804)       $ (3,771)       $(16,361)       $ (7,216)
Convertible preferred stock, Series A preferred dividends             (35)              -             (81)              -
                                                                 --------        --------        --------        --------
NET LOSS USED IN COMPUTING NET LOSS PER SHARE                    $ (8,839)       $ (3,771)       $(16,442)       $ (7,216)
                                                                 ========        ========        ========        =========    

HISTORICAL NET LOSS PER SHARE                                    $  (0.88)       $  (0.51)       $  (1.72)       $  (1.19)
                                                                 ========        ========        ========        =========    
</TABLE>
# EUR-Lex - 32002D0705(01) - EN

Avis juridique important

*|*

# 32002D0705(01)

**Council Decision of 3 June 2002 appointing members and alternates of the Administrative Board of the European Agency for Safety and Health at Work **

*
Official Journal C 161 , 05/07/2002 P. 0005 - 0007 *

Council Decision

of 3 June 2002

appointing members and alternates of the Administrative Board of the European Agency for Safety and Health at Work

(2002/C 161/02)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to Council Regulation (EC) No 2062/94 of 18 July 1994 establishing a European Agency for Safety and Health at Work(1), and in particular Article 8 thereof,

Having regard to the list of nominations for appointment submitted to the Council by the governments of the Member States,

Having regard to the list of nominations for appointment submitted to the Council by the Chairman of the Advisory Committee on Safety, Hygiene and Health Protection at Work as regards the proposal of the groups of members representing employers' and employees' organisations within that Committee,

Whereas:

(1) By its Decision of 22 March 1999(2) the Council appointed the members and alternates of the Administrative Board of the European Agency for Safety and Health at Work for the period from 22 March 1999 to 21 March 2002.

(2) The members and alternates of the said Administrative Board should be appointed for a period of three years,

HAS DECIDED AS FOLLOWS:

Article 1

The following shall be appointed members and alternates of the Administrative Board of the European Agency for Safety and Health at Work for the period from 3 June 2002 to 2 June 2005:

I. GOVERNMENT REPRESENTATIVES

>TABLE>

II. REPRESENTATIVES OF EMPLOYEES' ORGANISATIONS

>TABLE>

III. REPRESENTATIVES OF EMPLOYERS' ORGANISATIONS

>TABLE>

Article 2

The Council will appoint at a later date the member not yet nominated for Spain.

Article 3

This Decision shall be published, for information, in the Official Journal of the European Communities.

Done at Luxembourg on 3 June 2002.

For the Council

The President

J. C. Aparicio Pérez

(1) OJ L 216, 20.8.1994, p. 1. Regulation as amended by Regulation (EC) No 1643/95 of 29 June 1995 (OJ L 156, 7.7.1995, p. 1).

(2) OJ C 97, 9.4.1999, p. 1.
<TABLE> <S> <C>

<ARTICLE> 9
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1997
<PERIOD-START>                             SEP-30-1996
<PERIOD-END>                               JUN-30-1997
<CASH>                                           1,576
<INT-BEARING-DEPOSITS>                           2,709
<FED-FUNDS-SOLD>                                     0
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                     11,576
<INVESTMENTS-CARRYING>                          32,910
<INVESTMENTS-MARKET>                            32,944
<LOANS>                                        170,455
<ALLOWANCE>                                      1,193
<TOTAL-ASSETS>                                 226,182
<DEPOSITS>                                     185,605
<SHORT-TERM>                                     2,000
<LIABILITIES-OTHER>                              4,832
<LONG-TERM>                                          0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            27
<OTHER-SE>                                      33,718
<TOTAL-LIABILITIES-AND-EQUITY>                 226,182
<INTEREST-LOAN>                                 10,516
<INTEREST-INVEST>                                2,096
<INTEREST-OTHER>                                   217
<INTEREST-TOTAL>                                12,829
<INTEREST-DEPOSIT>                               6,429
<INTEREST-EXPENSE>                               6,558
<INTEREST-INCOME-NET>                            6,271
<LOAN-LOSSES>                                      110
<SECURITIES-GAINS>                                   0
<EXPENSE-OTHER>                                  3,714
<INCOME-PRETAX>                                  3,483
<INCOME-PRE-EXTRAORDINARY>                       3,483
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,312
<EPS-PRIMARY>                                      .95
<EPS-DILUTED>                                      .95
<YIELD-ACTUAL>                                       0
<LOANS-NON>                                        918
<LOANS-PAST>                                         0
<LOANS-TROUBLED>                                   385
<LOANS-PROBLEM>                                  1,921
<ALLOWANCE-OPEN>                                 1,100
<CHARGE-OFFS>                                       16
<RECOVERIES>                                         0
<ALLOWANCE-CLOSE>                                1,193
<ALLOWANCE-DOMESTIC>                             1,193
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                              0
        

</TABLE>
```

[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. Con. Res. 21 Referred in House (RFH)]

  1st Session
S. CON. RES. 21

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 27, 1995

              Referred to the Committee on House Oversight

_______________________________________________________________________

                         CONCURRENT RESOLUTION

Whereas in 1995, women of America are celebrating the 75th anniversary of their 
        right to participate in our government through suffrage;
Whereas Lucretia Mott, Elizabeth Cady Stanton, and Susan B. Anthony were 
        pioneers in the movement for women suffrage and the pursuit of equal 
        rights; and
Whereas, the relocation of the ``Portrait Monument'' to a place of prominence 
        and esteem in the Capitol Rotunda would serve to honor and revere the 
        contribution of thousands of women: Now, therefore, be it
    Resolved by the Senate (the House of Representatives concurring), 
That the Architect of the Capitol shall--
            (1) restore the ``Portrait Monument'' to its original state 
        and place it in the Rotunda of the United States Capitol; and
            (2) make all necessary arrangements for the rededication 
        ceremony of such statue in the Capitol Rotunda and procession 
        connected therewith, in cooperation with the 75th Anniversary 
        of Woman Suffrage Task Force.
    Sec. 2. The Rotunda of the Capitol is authorized to be used from 7 
o'clock ante meridiem until 4 o'clock post meridiem on August 26, 1995, 
for such ceremony.

            Passed the Senate July 17 (legislative day, July 10), 1995.

            Attest:

                                             KELLY D. JOHNSTON,

                                                             Secretary.
```
UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 12-1111

FRANCIS DANIEL OWENS,

Petitioner,

v.

ERIC H. HOLDER, JR., Attorney General,

Respondent.

On Petition for Review of an Order of the Board of Immigration 

Appeals.

Submitted: July 13, 2012 Decided: August 1, 2012

Before NIEMEYER, WYNN, and FLOYD, Circuit Judges.

Petition denied by unpublished per curiam opinion.

Randall L. Johnson, JOHNSON & ASSOCIATES, P.C., Arlington, 

Virginia, for Petitioner. Tony West, Assistant Attorney 

General, M. Jocelyn Lopez Wright, Senior Litigation Counsel, 

Leslie McKay, Office of Immigration Litigation, UNITED STATES 

DEPARTMENT OF JUSTICE, Washington, D.C., for Respondent.

Unpublished opinions are not binding precedent in this circuit.
2

PER CURIAM:

Francis Daniel Owens, a native and citizen of The 

Gambia, petitions for review of an order of the Board of 

Immigration Appeals (“Board”) dismissing his appeal from the 

immigration judge’s denial of his motion to reopen immigration 

proceedings. We have reviewed the record and the Board’s order 

and find no abuse of discretion. See 8 C.F.R. § 1003.23(b)(3) 

(2012). Accordingly, we deny the petition for review for the 

reasons stated by the Board. See In re: Owens (B.I.A. Dec. 20, 

2011). We dispense with oral argument because the facts and 

legal contentions are adequately presented in the materials 

before the court and argument would not aid the decisional 

process.

PETITION DENIED
----

Exhibit 31.1 

CERTIFICATION 

I, Daniel McKinney, certify that; 

(1) 

I have reviewed this Report onForm 10-KSB/A (Amendment No. 1) for the year ended December 31, 2008 of SinoFibre Communications, Inc.; 

(2) 

Based on my knowledge, thisReport does not contain any untrue statement of a material fact or omit to statea material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report; 

(3) 

Based on myknowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, theperiods presented in this report; 

(4) 

The registrant's othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for the registrant and have: 

(a) 

designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this report is being prepared; 

(b) 

evaluated the effectiveness ofthe registrant's disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and 

(c) 

disclosed in this report anychange in the registrant's internal control over financial reporting thatoccurred during the registrant's most recent fiscal quarter (the registrant'sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the registrant'sinternal control over financial reporting; and 

(5) 

The registrant'sother certifying officer(s) and I have disclosed, based on our most recentevaluation of the internal control over financial reporting, to the registrant'sauditors and the audit committee of registrant's board of directors (or personsperforming the equivalent functions): 

(a) 

all significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant's ability to record, process, summarize and report financialinformation; and 

(b) 

any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the registrant's internal control over financial reporting.  

Date: April 15, 2009 

/s/ Daniel McKinney      Daniel McKinney President and Chief Executive Officer (Principal Executive Officer)

----
COURT OF APPEALS

	SECOND DISTRICT OF TEXAS

	FORT WORTH 

	NO. 2-03-288-CV

IN RE HAROLD DREW CLASON	RELATOR

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

	ORIGINAL PROCEEDING

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

	MEMORANDUM OPINION1

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

	The court has considered relator's petition for writ of mandamus and is of the opinion that relief should be denied.  Accordingly, relator's petition for writ of mandamus is denied.

								PER CURIAM

PANEL A:	CAYCE, C.J.; DAY, and GARDNER, JJ.

DELIVERED October 28, 2003