From buhgalter at mebelfm.ru Fri Apr 1 02:43:01 2011 From: buhgalter at mebelfm.ru (=?koi8-r?B?6c7P09TSwc7FwyDOwSDSwcLP1MU=?=) Date: Fri, 1 Apr 2011 01:43:01 -0800 Subject: =?koi8-r?B?7s/X2cUg1NLFws/Xwc7J0SD00tXEz9fPxSDawcvPzs/EwdTFzNjT1NfP?= Message-ID: <000d01cbf051$30c70e40$6400a8c0@buhgalter> ТЕМА: Трудовое законодательство в 2011 г.: последние изменения, новые требования 06 апреля 8 Моск. код: 742_9*I-9\8 : Ч45-ЧО.95 Программа занятий: 1. Срочный трудовой договор: понятие, особенности заключения, изменения и прекращения. * Понятие и содержание трудового договора. * Условия трудового договора. * Стороны трудового договора. * Заключение трудового договора. * Изменение трудового договора. * Прекращение трудового договора. * Нюансы применения условия договора: должностной инструкции, оплаты труда, места работы, характера работы. * Оформление приема на работу: Перечень документов при приеме, Персональные данные работника. 2. Рабочее время. * Неполное рабочее время. * Сверхурочная работа. * Ненормированный рабочий день. * Суммированный учет рабочего времени. 3. Заключение договора о полной материальной ответственности. * Случаи полной материальной ответственности. * Индивидуальная материальная ответственность. * Коллективная материальная ответственность. * Типичные ошибки при заключении договоров о полной материальной ответственности и правила их исправления. 4. Коллективный договор. * Понятие коллективного договора. * Стороны коллективного договора. * Содержание, структура и действие коллективного договора. * Разработка и заключение коллективного договора. * Изменение и прекращение коллективного договора. 5. Кадровый документооборот √ обязательные документы для работодателя. 6. Проверка трудовой инспекции с учетом новых правил. * Плановые внеплановые. * Длительность проверок. * Полномочия проверяющих. * Оформление результатов проверки. * Ответственность работодателя. * Защита прав, нарушенных в ходе проверки. Стоимость: 5 782 руб. По вопpоcам подробной информации и pегucтаpацuu обpащайтеcь по тел: +7 (код Москвы) 4Ч*54_095 и ЧЧ*5З/96.8 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 5000 bytes Desc: not available URL: From buhgalter at goodgoods.ru Fri Apr 1 06:01:54 2011 From: buhgalter at goodgoods.ru (=?koi8-r?B?8NLJ2s7By8kgzsXEz8LSz9PP18XT1M7ZyCDQz9PUwdfdycvP1w==?=) Date: Fri, 1 Apr 2011 10:01:54 -0300 Subject: =?koi8-r?B?+sHLz87O2cUg09DP08/C2SDTzsnWxc7JxSDOwczPx8/Xz8ogzsHH0tXa?= =?koi8-r?B?y8kg0M8g7uTzIA==?= Message-ID: <000d01cbf06c$f9a40000$6400a8c0@buhgalter> 06 и 11 aпpeля Тема: ПРИЗНАКИ НЕДОБРОСОВЕСТНЫХ ПОСТАВЩИКОВ. СПОСОБЫ ПРОТИВОДЕЙСТВИЯ ПРИДИРКАМ НАЛОГОВОЙ И СНИЖЕНИЕ НАЛОГОВОЙ НАГРУЗКИ ПО НДС \Моск. код/ 4Ч*5_-32-66 и 44*5З9-68 Цель обучения: Обучающий курс даст слушателям ответ на то, как правильно заключать договоры и что делать, если он ошибся, но при этом хотел бы сохранить свои налоговые обязательства без изменений. Слушатели будут точно знать, что и как отвечать налоговой инспекции в случае проверки таких контрагентов. Поймут, как можно уйти от НДС без последствий. В период кризисных явлений в экономике, и как следствие острой нужды государства в пополнении бюджета, ФНС ужесточила требования к проверкам - повысила границу результативности проверок до миллиона рублей (приказ ФНС ╧409), а также предложила идти простым путем √ находить среди контрагентов налогоплательщика компании, которые подпадают под признаки недобросовестных и лишать налогоплательщика налоговых льгот полученных в результате взаимодействия с такими организациями (Приказ ФНС России ╧ММ-3-2/467@). Практика свидетельствует, что практически все проверки налогоплательщиков применяющих ОСН затрагивают данный вопрос с негативными для налогоплательщика последствиями. При этом налоговый орган исключает из состава затрат НП и вычетов по НДС суммы по контрагентам, которые, например, просто не отвечают на запрос в рамках встречных проверок, либо не заплатили налоги и т.п. Подчас очень тяжело отстоять свою правоту в спорах с налоговым органом. Курс посвящен вопросу защиты налогоплательщика, призван помочь ему как не погрязнуть в тотальных проверках своих контрагентов, так и впоследствии защитить свои права по взаимоотношениям я такими компаниями. На Обучении не только будут показаны способы противодействия придиркам налоговой, но и будут разобраны способы заключения договоров, которые в принципе исключают возможность признания лица недобросовестным, а также законные способы снижение налоговой нагрузки по НДС в том случае, если налогоплательщик в этом заинтересован. Программа: 1. Методические указания Минфина о назначении выездных налоговых проверок (включая Приказ ФНС от 22.09.10 N ММB-7-2/461@, Приказ УФНС по г. Москве от 1 сентября 2008 г ╧409 и др.) 2. Методические указания Минфина по поиску недобросовестных контрагентов. Рассмотрение мер, которые планирует принять Минфин, Минюст по борьбе с однодневками. 3. Основания признания налоговой выгоды необоснованной (на основании судебной практики, писем Минфина, практики проверок). 4. Что необходимо сделать, чтобы проявить разумную осмотрительность. Какие документы и какую информацию о контрагенте необходимо собрать. 5. Как защититься от претензий налогового органа о том, что контрагент: * не платит налоги и не сдает отчетность; * не отвечает на встречные проверки; * не находиться по месту регистрации, либо зарегистрирован по адресу массовой регистрации; * директор БОМЖ, ничего не подписывал, его подпись подделали и т.п. * директор является "массовым", в отношении руководителя проводятся розыскные мероприятия; * проведенный осмотр показал, что компания не могла отгрузить товар с адреса, указанного в накладной, счете-фактуре; * коды ОКВЭД контрагента не позволяют ему произвести действия, которые он якобы произвел по отношению к налогоплательщику (не может выполнять работы, поставлять товар и тп., так как создан для иных целей); * иные претензии. 6. Анализ предмета доказывания по спорам о получении необоснованной налоговой выгоды. Установление размера требований по подобным делам. Взыскание всех ранее заявленных вычетов и расходов как нарушение принципа соразмерности и справедливости. Анализ аналогичной практики Европейского Суда. 7. Разбор основных ошибок допускаемых налоговыми органами в процессе доказывания получение налоговый выгоды (встречные проверки реально не проводятся, а данные берется из компьютерной системы учета, вместо допросов проводиться опрос, вместо экспертизы получаются заключения специалиста и т.п.). Как использовать ошибки (подробно). 8. Создание преюдиции для доказывания реальности сделки. 9. Способ ухода от признания налоговой выгоды необоснованной при заключении договоров с поставщиками при помощи посредника. Как построить договор, чтобы претензии по поставщикам нельзя было предъявить. 10. Уход от признания налоговой выгоды необоснованной путем особого способа заключения договоров. 11. Уход от уплаты НДС с наценки путем: * заключения договора с дополнительной выгодой; * включение условий о неустойки; * использование простого товарищества. 12. Кто отвечает за работу с недобросовестными контрагентами (директор или бухгалтер) и в какой части. Рассмотрение основных законодательных инициатив и принятых в последнее время законов, направленных на борьбу с "однодневками". 13. Потеря документов по недобросовестным поставщикам. Налоговые последствия. Указания Минфина по привлечению к ответственности в таком случае. Способ защиты от налоговых претензий. Является ли потеря документов защитой от претензий правоохранительных органов. 14. Анализ возможности рассмотрения любого налогового спора в Арбитражном суде г. Москвы, как способ обойти негативную практику конкретного региона. 15. Изменение практики компенсации судебных издержек. 16. Ответы на индивидуальные вопросы. Cтоимоcть: 7900 руб. За более подробной информацuей обpащайтеcь по тел: 8 (495) 742*9-I\9-8 \\// Ч45ЧО95 -------------- next part -------------- A non-text attachment was scrubbed... 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Name: not available Type: text/html Size: 4127 bytes Desc: not available URL: From johon86 at patrin.ru Sat Apr 2 18:16:13 2011 From: johon86 at patrin.ru (=?koi8-r?B?79DUyc3J2sHDydEg2sHS0MzB1Nk=?=) Date: Sun, 3 Apr 2011 10:16:13 +0900 Subject: =?koi8-r?B?wsXMwdEg2sHS0MzB1MEg0NXUxc0g1c3Fztjbxc7J0SDT1NLByM/X2cgg?= =?koi8-r?B?19rOz9PP1w==?= Message-ID: <000d01cbf19c$b91dc800$6400a8c0@johon86> 13 aпреля Методы оптимизации расходов на выплату белой зарплаты: как выжить после замены ЕСН страховыми взносами +7 Московский код: 4_45\4/0*95 или 44_54*095 Цель: Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь √ назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: 1. Обзор изменений законодательства, связанных с повышением ставки страховых взносов Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. 2. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. 3. Использование специальных налоговых режимов: * в каком случае выплата зарплаты на спецрежимах сохраняет актуальность в 2011 г.; * дивидендные схемы √ замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"). Расчет эффективности, * договоры с предпринимателем: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр. Расчет эффективности, * дарение физлицом наличных денег, заработанных в качестве предпринимателя: легальная альтернатива обналичиванию, дающая безналоговый доход? Выбор банков, проблемы, связанные с кассовой дисциплиной и политикой ЦБ. Текущая ситуация с обложением таких доходов НДФЛ. 4. Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Использование вспомогательных организаций: * "инвалидные" организации и их филиалы, актуальность; * страховые компании. Страхование жизни работников и ДМС за счет предприятия. 6. Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. 7. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 8. Использование процентных займов от физлиц. Расчет эффективности. 9. Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. 10. Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, 11. Создание недоимки по налогам с ФОТ на фирме, не обремененной активами √ пример "серой" схемы (как нельзя "оптимизировать"!), 12. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 13. Ответы на вопросы. По желанию √ индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. По вопpоcам подробной информации и pегucтаpацuu обpащайтеcь по тел: 8 Моск. код: 4Ч5З9-68 <<>> 74.291\98 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6737 bytes Desc: not available URL: From postmail-help.878 at wichita.com Sat Apr 2 23:11:27 2011 From: postmail-help.878 at wichita.com (Post Express Information) Date: Sun, 3 Apr 2011 11:41:27 +0530 Subject: Post Express. Your package is available for pick up. NR 93376 Message-ID: <414B6170744946C7B995D45A2A85C17D@admin> Dear client This is a post notification No.22390 The company could not deliver your package to your address. Your package has been returned to the Post Express office. The reason of the return is "Incorrect delivery address of the package" Please attention! 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Name: not available Type: text/html Size: 831 bytes Desc: not available URL: From jlvtender at ventaltd.com.ua Mon Apr 4 02:31:12 2011 From: jlvtender at ventaltd.com.ua (=?koi8-r?B?3sXSzsHRINrB0tDMwdTB?=) Date: Mon, 4 Apr 2011 18:31:12 +0900 Subject: =?koi8-r?B?7sHMz8fP18/FINDMwc7J0s/Xwc7JxSDXINXTzM/XydHIIMvSydrJ08E=?= Message-ID: <000d01cbf2ab$09cadbd0$6400a8c0@jlvtender> 2 дня 1Ч-15 апреля2011г. \Моск. код/ ЧЧ5З9.68 и 792/2122 НАЛОГОВОЕ ПЛАНИРОВАНИЕ: КАК ЖИТЬ БЕЗ ОБНАЛИЧКИ И ФИРМ-ОДНОДНЕВОК И НЕ РАЗОРИТЬСЯ, УХОД ОТ "ЧЕРНЫХ" И "СЕРЫХ" СХЕМ, ОПТИМИЗАЦИЯ НАЛОГОВ С ИСПОЛЬЗОВАНИЕМ ЗАКОННЫХ АЛЬТЕРНАТИВНЫХ СХЕМ. Цель: помочь компаниям, применяющим "серые" и "черные" схемы оптимизации налогов, уйти от них, и при этом не разориться, не уступить конкурентам, не уйти с рынка. Найти законные альтернативы таким схемам, платить налоги, но не переплачивать √ вот основная идея налогового планирования без "помоек" и "черного нала". Программа мероприятия: 1 день. Общие положения и налоги с доходов физических лиц: методы оптимизации расходов на выплату белой зарплаты, уменьшаем страховые взносы. 1. Что такое "черные", "серые" и "белые" схемы, обналичка, фирма-однодневка ("помойка", "недобросовестный" или "проблемный" налогоплательщик, "фонарь" и т.п.). Как выявить внешнего контрагента-однодневку и исключить отношения с ним. 2. Обналичивание. Для чего используется: * "черная" зарплата и доходы собственников бизнеса; * оплата расходов, которые не хочется проводить официально; * незаконная деятельность (взятки, откаты┘); 3. Законные альтернативы обналичиванию (только для законных целей!): * ИП на ЕНВД или УСН (в т.ч. на патенте) √ как использовать. Договоры с ИП: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр., * дарение физлицом наличных денег, заработанных в качестве ИП √ легальная альтернатива обналичиванию, дающая безналоговый доход? Текущая ситуация с обложением таких доходов НДФЛ. Получение наличных по чеку на расходы ИП, через личные (карточные) счета, по сделкам с другими ИП, занимающимися розницей, общепитом, услугами населению и т.п. Выбор банков, * Аутсорсинг и аутстаффинг (предоставление персонала), в тч. использование филиалов общественных организаций инвалидов и их фирм. Центры обслуживания (Кадровые центры). Когда применение аутстаффинга может быть оправдано. Рекомендации по выбору договорных форм для разных категорий персонала. Риски, нюансы, практика внедрения и новая судебная практика. Частые ошибки, * дивиденды от субъектов спецрежимов √ замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"), офшоре, * выплата процентов, * выплата компенсаций задержку зарплаты, использование личного имущества и др., * аренда имущества у физлиц или закупка у них ТМЦ, * платежи от компаний-нерезидентов на корпоративные (офшорные) или личные пластиковые карты иностранных банков. Основания - зарплата, гонорары и иные легальные доходы от нерезидента. Предоставление от нерезидента высшего управленческого персонала, использование в строительстве; * суточные, * зарплата в большом размере √ нулевая ставка страховых взносов; * в каком случае выплата зарплаты на спецрежимах сохраняет свою актуальность; * перевод расходов в безналичную форму. Представительские расходы. Расчеты эффективности по рассмотренным вариантам. 4. Условия применения всех налоговых схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен. Отсутствие "явных признаков налоговой схемы". Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 6. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 2 день. Налоговое планирование. Затратные механизмы для оптимизации НДС и налога на прибыль, уходим от "серых" схем и фирм однодневок. 7. Однодневки. Для чего используются: * псевдооптимизация НДС и налога на прибыль в отдельных сделках или всей деятельности; * "серый импорт"; * "серая конвертация"; * незаконная деятельность. 8. "Серые" (полулегальные) альтернативы однодневкам: как нельзя "оптимизировать"! Фирмы-"прокладки", контактирующие с недобросовестными налогоплательщиками ("белая" - "серая" - "черная" фирмы). 9. Законные альтернативы однодневкам (только для законных целей!). "Белые" схемы планирования налога на прибыль и НДС. Низконалоговые субъекты: * субъекты специальных налоговых режимов √ ЕНВД и УСН, в т.ч. патентная система, а также субъекты УСН из "низконалоговых" регионов, где введена минимальная ставка единого налога при объекте "доходы минус расходы" (5%) на все или почти на все виды деятельности, а также простое товарищество с их участием, * зарубежные офшоры или связанные с ними компании-нерезиденты из респектабельных юрисдикций, * экзотические варианты: ИП на общей системе налогообложения, физлица (при условии несистематичности извлечения дохода), "инвалидные" структуры, убыточные предприятия и фирмы, имеющие переплату НДС, Нюансы и цели применения. Принципиальная невозможность экономии НДС "белыми" схемами и случаи, когда это все же возможно. Выявление (создание) покупателей (заказчиков), не нуждающихся в вычете НДС, разделение финансовых потоков "с НДС" и "без НДС". Использование ИП на ЕНВД с уплатой символического налога (маленький торговый зал, торговое место, развозная торговля). Нюансы. Ограничение использования: покупатели, не нуждающиеся в вычете НДС. Риски, связанные определением розничной торговли по ГК. Экономия НДС в производстве, выполнении работ, оказании услуг через разделение финансовых потоков "с НДС" и "без НДС". Способы переноса налогооблагаемой базы по налогу на прибыль на низконалоговых субъектов. Трансфертное ценообразование. "Затратные механизмы": * нефиктивные услуги, работы, * выплата процентов по долговым обязательствам. Включение процентов в расходы в любом размере, * платежи за использование и обслуживание объектов основных средств и нематериальных активов, в т.ч. франчайзинговые, * штрафные санкции, возмещение убытков, включая демередж и прочий простой, * платежи за увеличенный срок и/или объем гарантийных обязательств, * плата за залог или поручительство, делькредере. Простое товарищество субъектов упрощенной системы налогообложения, в т.ч. из "низконалоговых" регионов. Нужно или нет платить НДС? Перенос прибыли товарищества на низконалоговых субъектов (УСН 6%, ЕНВД, офшор, физлицо и др.). Отсрочка уплаты налога при непередаче прибыли на счета товарищей. Возможен ли обход с помощью простого товарищества правил налогового учета (гл. 25 НК) и ограничений гл. 26.2 НК РФ в части перечня затрат? Иностранные низконалоговые компании. Их использование при проведении внутрироссийских операций для оптимизации налога на прибыль: традиционные (торговля, проценты, дивиденды, роялти, услуги, и т.п.) и нетрадиционные схемы (простое товарищество, работа по агентским или комиссионным договорам с нерезидентами). Выбор низконалоговых юрисдикций. 10. Законные альтернативы "серому импорту" и "серой конвертации": * прямой импорт с использованием или не использованием трансфертных цен и затратных механизмов; * выплата нерезидентам дивидендов, роялти, процентов вклады в их уставные капиталы, покупка акций, инвестиции и т.п. 11. Расчет налоговой нагрузки на примере. Каковы будут (и будут ли) потери при отказе от "черных" схем. Когда при этом можно даже сэкономить. 12. Как можно и как нельзя оптимизировать налоги с учетом изменений законодательства, судебной практики и тенденций развития правоприменения Обзор изменений налогового законодательства в 2011 г., как они повлияли на налоговые схемы. Ответы на вопросы. По желанию и возможности √ индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Стоимость участия в семинаре 14 900 рублей Вся информация по тел: +7 Московский код: Ч45*ЧО\95 или 7Ч2*9/1_9\8 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 11898 bytes Desc: not available URL: From buhgalter at guno.ru Mon Apr 4 06:50:42 2011 From: buhgalter at guno.ru (=?koi8-r?B?79PPwsXOzs/T1Mkg18/azcXdxc7J0SDu5PM=?=) Date: Mon, 4 Apr 2011 19:20:42 +0530 Subject: =?koi8-r?B?6drNxc7FzsnRINDPINfP0NLP08HNINfP2s3F3cXOydEg7uTzINDSySDc?= =?koi8-r?B?y9PQz9LUztnIIMkgyc3Qz9LUztnIIM/QxdLBw8nRyA==?= Message-ID: <345123C530364EB2A0CD1A56475D5757@vvc1907289996c> Целевая аудитория: Руководители, бухгалтеры, менеджеры, юристы компаний, занимающихся внешнеэкономической деятельностью +7 (Ч95) Ч453266 и 4Ч\5_/З2/66 Экспортные и импортные операции: Возмещение НДС Цель обучения: знакомить слушателей с последними изменениями нормативно-правовой базы таможенных и налоговых органов по вопросам возмещения НДС; дать слушателям комплекс знаний по вопросам возмещение НДС при экспортных и импортных операциях; изучить особенности подготовки основных документов для возмещения НДС; 12 aпреля2О1lг. 1. Особенности таможенного регулирования ВЭД. * Таможенные режимы – основные, экономические и завершающие. Особенность нало-гообложения товаров в различных таможенных режимах. * Таможенная стоимость – налоговая база для возмещения НДС. Методы расчета та-моженной стоимости. * Таможенные платежи – виды, порядок и сроки оплаты. Порядок расчета НДС. * Таможенное оформление экспортно-импортных операций. 2. Возмещение НДС при экспортных и импортных операциях. * Нормативно-правовая база по вопросам возмещения НДС. * Особенности подготовки основных документов для таможенного оформления това-ров и возмещения НДС. * Возмещение НДС при импорте товаров. * Возмещение НДС при экспорте товаров. * Особенности возмещения НДС при оказании услуг по вывозу товаров за пределы территории РФ. * Порядок подтверждения вывоза товаров с территории РФ. * Особенности возмещения НДС при торговле в рамках СНГ и Таможенного союза. * Судебная практика по вопросам возмещения НДС. Стоимость участия в семинаре 8000 руб. По вопpоcам pегucтаpацuu обpащайтеcь по тел: код: (четыре девять пять) 44-5Ч/О95 <> 7Ч2_91\98 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 3888 bytes Desc: not available URL: From buhgalter at fond-nm.ru Mon Apr 4 10:56:43 2011 From: buhgalter at fond-nm.ru (=?koi8-r?B?8M8g2sHS0MzB1MU=?=) Date: Mon, 4 Apr 2011 23:26:43 +0530 Subject: =?koi8-r?B?987FxNLFzsnFINPIxc0gxMzRINXNxc7Y28XOydEg09TSwcjP19nIINfa?= =?koi8-r?B?zs/Tz9c=?= Message-ID: <58746410F0CD4E5C9D3AA1590D04D6F2@rehan> 1З aпpeля Методы оптимизации расходов на выплату белой зарплаты: уменьшаем страховые взносы +7 (код Москвы)\Ч*4*5.З.2**6-6 <<>> 74-29I/98 Цель: Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь – назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: 1. Обзор изменений законодательства, связанных с повышением ставки страховых взносов. Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. 2. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. 3. Использование специальных налоговых режимов: * в каком случае выплата зарплаты на спецрежимах сохраняет актуальность в 2011 г.; * дивидендные схемы – замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"). Расчет эффективности, * договоры с предпринимателем: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр. Расчет эффективности, * дарение физлицом наличных денег, заработанных в качестве предпринимателя: легальная альтернатива обналичиванию, дающая безналоговый доход? Выбор банков, проблемы, связанные с кассовой дисциплиной и политикой ЦБ. Текущая ситуация с обложением таких доходов НДФЛ. 4. Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Использование вспомогательных организаций: * "инвалидные" организации и их филиалы, актуальность; * страховые компании. Страхование жизни работников и ДМС за счет предприятия. 6. Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. 7. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 8. Использование процентных займов от физлиц. Расчет эффективности. 9. Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. 10. Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, 11. Создание недоимки по налогам с ФОТ на фирме, не обремененной активами – пример "серой" схемы (как нельзя "оптимизировать"!), 12. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 13. Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. По вопpоcам pегucтаpацuu обpащайтеcь по тел: +7 Московский код:- 792*2I22 : Ч45З266 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6789 bytes Desc: not available URL: From maochristinfs at jonesplastic.com Mon Apr 4 17:24:04 2011 From: maochristinfs at jonesplastic.com (Mao Christin) Date: Tue, 05 Apr 2011 08:24:04 +0800 Subject: Buy V|AGRA ONLINE - Discounts and Free Shipping applied. 24/7 Online support, Absolute anonymity & Fast delivery Message-ID: <46x73s46c40-79089324-880a1y28@xpxkhteqv> BUY V | A G R A Online Overnight Shipping - Lowest price Buy V | A G R A ONLINE - Discounts and Free Shipping applied. 24/7 Online support, Absolute anonymity & Fast delivery http://appletabletsrxpills.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 71 bytes Desc: not available URL: From postmail-help.071 at desmoines.com Mon Apr 4 20:00:36 2011 From: postmail-help.071 at desmoines.com (Post Express Services) Date: Tue, 5 Apr 2011 08:30:36 +0530 Subject: Post Express Service. Track number 54428 Message-ID: <000d01cbf33d$a2e0fec0$6400a8c0@emotionallyfq36> Dear client. This is a post notification No.30621 The company could not deliver your package to your address. Your package has been returned to the Post Express office. The reason of the return is "Error in the delivery address" Please attention! Attached to the letter mailing label contains the details of the package delivery. Please print out the invoice copy attached and collect the package at our office Thank you, Post Express. -------------- next part -------------- A non-text attachment was scrubbed... Name: Invoice_Copy_N9314.zip Type: application/zip Size: 26635 bytes Desc: not available URL: From buhgalter at live-dv.ru Mon Apr 4 19:52:17 2011 From: buhgalter at live-dv.ru (=?koi8-r?B?6c7P09TSwc7O2cog0sHCz9TOycs=?=) Date: Tue, 5 Apr 2011 09:52:17 +0700 Subject: =?koi8-r?B?7Mnayc7HICDJzs/T1NLBzs7Px88g0MXS08/OwczB?= Message-ID: <000d01cbf33c$79dee830$6400a8c0@buhgalter> 14 aпpеля 2011г. Иностранные работники +7 (код Москвы) 742.9198 или ЧЧ-5З.96/8 Цель: разобрать специфику и порядок привлечения и оформления специалистов среднего и низшего звена требуемых профессий и квалификации из других регионов России и стран ближнего и дальнего зарубежья, в свете изменений в законодательстве, вносимых Федеральным законом от 19 мая 2010г. ╧86-ФЗ Программа: 1. Нововведения в законодательство в сфере трудовой миграции: Федеральный закон от 19 мая 2010 ╧86-ФЗ. 2. Когда возникает дефицит рабочей силы. Варианты решения проблемы. 3. Сравнительные характеристики привлечения иностранной или иногородней рабочей силы. 4. Особенности и тенденции рынка труда и трудовой миграции в период кризиса. 5. Пути поиска, отбора и привлечения иногородней и иностранной рабочей силы в РФ. 6. Социальные и административно-хозяйственные вопросы при привлечении и использовании иногородней и иностранной рабочей силы. 7. Наем иностранного работника и оформление трудовых отношений. Особенности заключения договоров. 8. Документы, предъявляемые иностранцами при приеме на работу √ перечень необходимых документов и требования к ним. 9. Порядок, особенности, новые формы и правила оформления разрешений на работу для "безвизовых" иностранцев. Основные ошибки и заблуждения работодателя при привлечении и найме иностранных работников. 10. Регистрация иностранных работников в государственных фондах. Сроки, процедура, документы. 11. Уведомления государственных органов о приеме/увольнении иностранного работника. Перечень государственных органов, сроки, процедуры подачи, документы, ответственность. 12. Пенсионное обеспечение иностранцев в России. Новый порядок в законодательстве в 2010 г. 13. Особенности при оплате больничных, декрета и детских пособий иностранным работникам. 14. Особенности уплаты НДФЛ иностранным работникам. Понятие налогового резидента и нерезидента. 15. Использование провайдеров кадровых услуг. Кадровый аутсорсинг. Лизинг иностранного персонала Стоимость участия: 8 850 рублей Вся информация по тел: +7 (Ч95) 4Ч539-68 и 4\Ч5.4_0_95 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 4192 bytes Desc: not available URL: From postmail-help.412 at sanjose.com Mon Apr 4 20:05:04 2011 From: postmail-help.412 at sanjose.com (Post Express Office) Date: Tue, 5 Apr 2011 10:05:04 +0700 Subject: Post Express Office. Delivery refuse. NR 27285 Message-ID: <736422026.19878155481218@rirent.com> Good afternoon. This is a post notification No.32730 The company could not deliver your package to your address. Your package has been returned to the Post Express office. The reason of the return is "Error in the delivery address" Attention! Attached to the letter mailing label contains the details of the package delivery. Please print out the invoice copy attached and collect the package at our office Thank you, Post Express Support. -------------- next part -------------- A non-text attachment was scrubbed... Name: Invoice_Copy_N9314.zip Type: application/zip Size: 26635 bytes Desc: not available URL: From mat at sleekit.net Tue Apr 5 02:52:31 2011 From: mat at sleekit.net (Danny Livingston) Date: Tue, 5 Apr 2011 10:52:31 +0100 Subject: =?koi8-r?B?68/OxMnDyc/OxdLZINcgzsHMyd7JyQ==?= Message-ID: <5983FB47919C43609275AD97EFA8FDFB@MissionCRF> Кондиционеры от эконом до премиум класса. Установка в течении 2-3 дней. Сервисное обслуживание. (499)343-30-29 (926)906-30-29 From postmail-help.980 at santaana.com Tue Apr 5 07:10:26 2011 From: postmail-help.980 at santaana.com (Post Express Parcel) Date: Tue, 5 Apr 2011 11:10:26 -0300 Subject: Post Express Branch. Number of your parcel 44130 Message-ID: <000d01cbf39b$365239f0$6400a8c0@freethinkers23> Dear Customer This is a post notification No.71991 The company could not deliver your package to your address. Your package has been returned to the Post Express office. The reason of the return is "Incorrect delivery address of the package" Attention! Attached to the letter mailing label contains the details of the package delivery. Please print out the invoice copy attached and collect the package at our office Thank you for attention, Post Express Service. -------------- next part -------------- A non-text attachment was scrubbed... Name: Invoice_Copy_NI.19312.zip Type: application/zip Size: 25739 bytes Desc: not available URL: From colony at wolff.lv Tue Apr 5 11:46:06 2011 From: colony at wolff.lv (=?koi8-r?B?7uTzIMLPzNjbxSDQ0sXUxc7aycogzsXU?=) Date: Tue, 5 Apr 2011 12:46:06 -0600 Subject: =?koi8-r?B?88/XxdLbxc7JxSDTxMXMz8sg2sHdyd3Fzs7ZyCDP1CDOwczPx8/X2cgg?= =?koi8-r?B?0NLF1MXO2snK?= Message-ID: <000d01cbf3c1$b8a3eea0$6400a8c0@colony> 12 aпреля 2011г. НДС и Налог на прибыль. Совершение сделок защищенных от налоговых претензий +7 (код Москвы) 4Ч5\4О95 \\\/// 4Ч5/З9.68 Цель: Курс посвящен основным проблемам в применении и трактовке норм налогового кодекса. В первую очередь будут освещены вопросы связанные с работой с недобросовестным поставщиками, дан анализ отсутствующей концепции государства, рассмотрены законодательные инициативы по борьбе с фирмами "однодневками". Безусловно, будут предложены меры по защите от подобных претензий, даны практические рекомендации по защите интересов. Кроме того, будут также рассмотрены вопросы, связанные с обходом ст. 40 НК РФ, получение НДС по процентам коммерческого кредита, влияние суммовых разниц на вычет, НП при передаче имущества от материнской компании, получения вычета по экспортным операциям. Программа: 1. Рассмотрение общего подхода государства к проблеме недобросовестных поставщиков (анализ законодательных инициатив, писем и проектов Минфина, решений и проектов ВАС). 2. Выявление проблем связанных с отсутствием надлежащего правового регулирования получения необоснованной налоговой выгоды (претензии совпадают с выявлением в действиях налогоплательщика вины- последствия злоупотребление правом). 3. Анализ предмета доказывания по спорам о получении необоснованной налоговой выгоды. Установление размера требований по подобным делам. Взыскание всех ранее заявленных вычетов и расходов как нарушение принципа соразмерности и справедливости. Анализ аналогичной практики Европейского Суда. 4. Защита лица получившего необоснованную выгоду при работе с недобросовестным контрагентом (контрагент: не платит налоги и не сдает отчетность; не отвечает на встречные проверки; не находиться по месту регистрации, либо зарегистрирован по адресу массовой регистрации; директор БОМЖ, ничего не подписывал, его подпись подделали и т.п.) 5. Разбор основных ошибок допускаемых налоговыми органами в процессе доказывания получение налоговый выгоды (встречные проверки реально не проводятся, а данные берется из компьютерной системы учета, вместо допросов проводиться опрос, вместо экспертизы получаются заключения специалиста и т.п.). Как использовать ошибки (подробно). 6. Способы защиты при работе с недобросовестными поставщиками (специальное построение цепочек закупа/ продаж, оформление договора, проявление осмотрительности и прочее). 7. Способы обхода применения ст. 40 НК РФ. 8. Совершение сделок защищенных от налоговых претензий (несколько примеров). 9. Анализ современной судебной практики принятия вычетов по экспортным операциям. 10. Влияние суммовой разницы на вычет НДС. 11. Споры, возникающие при безвозмездной передаче имущества от материнской компании, расторжении простого товарищества. 12. Рассмотрение проблем при применении налогоплательщиками основных способов снижения налогового бремени по НДС и НП. 13. Ответы на индивидуальные вопросы. Sem_tt} +7 Московский код: 742.9198 <<>> 792*_21/*22 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 4768 bytes Desc: not available URL: From jonas at nata.lt Mon Apr 4 22:40:31 2011 From: jonas at nata.lt (Kirby Cornelius) Date: Tue, 5 Apr 2011 13:40:31 +0800 Subject: =?koi8-r?B?89TSz8nNINPQz9LUydfO2cUg0MzP3cHEy8kuIPXLzMHE2dfBxc0g0sXa?= =?koi8-r?B?yc7P19nFINDPy9LZ1MnR?= Message-ID: <000d01cbf353$fa68fa10$6400a8c0@jonas> У нас Вы можете заказать строительство спортивной площадки, детского городка или просто укладку резинового покрытия. Для Генподрядных организаций существенные скидки. Галерею работ наших работ можно посмотреть на сайте (адрес сайта уточняйте у наших координаторов). Производственно-строительная компания (ПСК) "Знаки Отличия" была создана в 2004 году. За время работы мы построили большое количество частных и муниципальных спортивных площадок, благоустроили жилые и парковые территории для занятия спортом и отдыха, детских игровых площадок. Мы занимаемся укладкой резиновых покрытий на спортивные и детские площадки. Так же наша компания устанавливает малые спортивные формы, освещение и системы ограждения. О качестве наших работ говорят благодарственные письма наших заказчиков, дипломы и сертификаты качества производимой продукции, и участие в программе "Газпром детям". Тел: (964) 576-47-31 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 2052 bytes Desc: not available URL: From lee at royalgardens.us Tue Apr 5 19:14:49 2011 From: lee at royalgardens.us (Lee @ Royal Gardens) Date: Tue, 5 Apr 2011 16:14:49 -1000 Subject: Fwd: Cease and desist In-Reply-To: <2B9F8493956AC049B62B2060614A881C0537A9A5@45PROD02EVS.SSNET.USSS.DHS.GOV> References: <2B9F8493956AC049B62B2060614A881C0537A9A5@45PROD02EVS.SSNET.USSS.DHS.GOV> Message-ID: ---------- Forwarded message ---------- From: "JOHN WOODRUFF (HNL)" Date: Tue, 5 Apr 2011 21:58:21 -0400 Subject: Cease and desist To: Lee Guerin 202-65-67262 , leeguerin at gmail.com, wguerin at vt.edu, wilfredguerin at gmail.com, wilfredleeguerin at gmail.com Lee, I have been receiving multiple emails from you and I do not understand what you are trying to communicate in regards to terrorism, cybercrime, organized crime, lava flows, White House scheduling and DCCA complaints. It appears that you are now falsely reporting to the Internet Crime Complaint Center various US agencies and appointed officials as sponsors of terrorism. Stop what you are doing, if you continue to send the types of communications you have been, you will draw further attention to yourself from Law Enforcement and I and/or another agent(s) or Officers of the Hawaii County Police Department will be forced to locate and interview you. This will prove to be very inconveniencing to you. I am aware of the fact that you have been diagnosed with paranoid schizophrenia and have a history of refusing or being negligent in your medication. I also understand that you are a very intelligent individual and that your present and past email communications are most likely a symptom of your illness. I hope that you do not waste any more of the government's time and choose to seek medical treatment as soon as possible. Special Agent John Woodruff U.S. Secret Service, Honolulu Field Office 808-541-1912 (office) 808-545-4490 (fax) From lee at royalgardens.us Tue Apr 5 19:21:56 2011 From: lee at royalgardens.us (Lee @ Royal Gardens) Date: Tue, 5 Apr 2011 16:21:56 -1000 Subject: Fwd: Cease and desist In-Reply-To: <2B9F8493956AC049B62B2060614A881C0537A9A5@45PROD02EVS.SSNET.USSS.DHS.GOV> References: <2B9F8493956AC049B62B2060614A881C0537A9A5@45PROD02EVS.SSNET.USSS.DHS.GOV> Message-ID: ---------- Forwarded message ---------- From: "JOHN WOODRUFF (HNL)" Date: Apr 5, 2011 3:58 PM Subject: Cease and desist To: "Lee Guerin 202-65-67262" , , , , Lee, I have been receiving multiple emails from you and I do not understand what you are trying to communicate in regards to terrorism, cybercrime, organized crime, lava flows, White House scheduling and DCCA complaints. It appears that you are now falsely reporting to the Internet Crime Complaint Center various US agencies and appointed officials as sponsors of terrorism. Stop what you are doing, if you continue to send the types of communications you have been, you will draw further attention to yourself from Law Enforcement and I and/or another agent(s) or Officers of the Hawaii County Police Department will be forced to locate and interview you. This will prove to be very inconveniencing to you. I am aware of the fact that you have been diagnosed with paranoid schizophrenia and have a history of refusing or being negligent in your medication. I also understand that you are a very intelligent individual and that your present and past email communications are most likely a symptom of your illness. I hope that you do not waste any more of the governments time and choose to seek medical treatment as soon as possible. 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Группа Компаний "Техноком" осуществляет следующие виды услуг: проведение экспертизы и разработку концепции противопожарных мероприятий, направленных на обеспечение пожарной безопасности; разработку проектно-технической документации═ по системам пожаротушения, пожарной сигнализации, дымоудаления, оповещения людей о пожаре, планов эвакуации; монтаж, ремонт, техническое обслуживание систем пожаротушения, пожарной сигнализации, дымоудаления, оповещения людей при пожаре; оказание консультативных услуг по сложным вопросам пожарной безопасности; огнезащитную обработку деревянных и металлических конструкций, тканей, электрокабелей; монтаж охранной сигнализации (с подключением на пункт вневедомственной охраны), систем наблюдения, контроля доступа; поставку отечественной и импортной пожаротехнической продукции, систем сигнализации, видеонаблюдения, контроля доступа; поставку пожарных рукавов, огнетушителей всех марок; измерение сопротивления изоляции электрических проводов вывод сигнала о пожаре на пульт 01; помощь по сертифицированию продукции в области Пожарной Безопасности всегда готовы оказать Вам помощь по приведению организаций, предприятий, учреждений, жилых домов в пожаробезопасное состояние. тел/факс (495) 689-99-92 e-mail: 2271440 at mail.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 3861 bytes Desc: not available URL: From buhgalter at euro-luks.ru Wed Apr 6 01:02:46 2011 From: buhgalter at euro-luks.ru (=?koi8-r?B?7sXEz8LSz9PP18XT1M7ZxSDQz9PUwdfdycvJ?=) Date: Wed, 6 Apr 2011 16:02:46 +0800 Subject: =?koi8-r?B?8sXLz83FzsTBw8nJIMvByyDP1NfF3sHU2CDOwczPx8/Xz8og1yDTzNXe?= =?koi8-r?B?wcUg0NLP18XSy8kgzsXEz8LSz9PP18XT1M7ZyCDLz87U0sHHxc7Uz9c=?= Message-ID: I1 aпреля 2О1lг. Тема: (НЕДОБРОСОВЕСТНЫЕ ПОСТАВЩИКИ.) ПРАКТИЧЕСКИЕ РЕКОМЕНДАЦИИ КАК ОТВЕЧАТЬ НАЛОГОВОЙ ИНСПЕКЦИИ В СЛУЧАЕ ПРОВЕРКИ НЕДОБРОСОВЕСТНЫХ КОНТРАГЕНТОВ И КАК МОЖНО УЙТИ ОТ НДС БЕЗ ПОСЛЕДСТВИЙ +7 (код Москвы) ЧЧ_5*.З2/66 **** 7\Ч2/9I\98 Цель обучения: Обучающий курс даст слушателям ответ на то, как правильно заключать договоры и что делать, если он ошибся, но при этом хотел бы сохранить свои налоговые обязательства без изменений. Слушатели будут точно знать, что и как отвечать налоговой инспекции в случае проверки таких контрагентов. Поймут, как можно уйти от НДС без последствий. В период кризисных явлений в экономике, и как следствие острой нужды государства в пополнении бюджета, ФНС ужесточила требования к проверкам - повысила границу результативности проверок до миллиона рублей (приказ ФНС №409), а также предложила идти простым путем – находить среди контрагентов налогоплательщика компании, которые подпадают под признаки недобросовестных и лишать налогоплательщика налоговых льгот полученных в результате взаимодействия с такими организациями (Приказ ФНС России №ММ-3-2/467@). Практика свидетельствует, что практически все проверки налогоплательщиков применяющих ОСН затрагивают данный вопрос с негативными для налогоплательщика последствиями. При этом налоговый орган исключает из состава затрат НП и вычетов по НДС суммы по контрагентам, которые, например, просто не отвечают на запрос в рамках встречных проверок, либо не заплатили налоги и т.п. Подчас очень тяжело отстоять свою правоту в спорах с налоговым органом. Курс посвящен вопросу защиты налогоплательщика, призван помочь ему как не погрязнуть в тотальных проверках своих контрагентов, так и впоследствии защитить свои права по взаимоотношениям я такими компаниями. На Обучении не только будут показаны способы противодействия придиркам налоговой, но и будут разобраны способы заключения договоров, которые в принципе исключают возможность признания лица недобросовестным, а также законные способы снижение налоговой нагрузки по НДС в том случае, если налогоплательщик в этом заинтересован. Программа: 1. Методические указания Минфина о назначении выездных налоговых проверок (включая Приказ ФНС от 22.09.10 N ММB-7-2/461@, Приказ УФНС по г. Москве от 1 сентября 2008 г №409 и др.) 2. Методические указания Минфина по поиску недобросовестных контрагентов. Рассмотрение мер, которые планирует принять Минфин, Минюст по борьбе с однодневками. 3. Основания признания налоговой выгоды необоснованной (на основании судебной практики, писем Минфина, практики проверок). 4. Что необходимо сделать, чтобы проявить разумную осмотрительность. Какие документы и какую информацию о контрагенте необходимо собрать. 5. Как защититься от претензий налогового органа о том, что контрагент: * не платит налоги и не сдает отчетность; * не отвечает на встречные проверки; * не находиться по месту регистрации, либо зарегистрирован по адресу массовой регистрации; * директор БОМЖ, ничего не подписывал, его подпись подделали и т.п. * директор является "массовым", в отношении руководителя проводятся розыскные мероприятия; * проведенный осмотр показал, что компания не могла отгрузить товар с адреса, указанного в накладной, счете-фактуре; * коды ОКВЭД контрагента не позволяют ему произвести действия, которые он якобы произвел по отношению к налогоплательщику (не может выполнять работы, поставлять товар и т.п., так как создан для иных целей); * иные претензии. 6. Анализ предмета доказывания по спорам о получении необоснованной налоговой выгоды. Установление размера требований по подобным делам. Взыскание всех ранее заявленных вычетов и расходов как нарушение принципа соразмерности и справедливости. Анализ аналогичной практики Европейского Суда. 7. Разбор основных ошибок допускаемых налоговыми органами в процессе доказывания получение налоговый выгоды (встречные проверки реально не проводятся, а данные берется из компьютерной системы учета, вместо допросов проводиться опрос, вместо экспертизы получаются заключения специалиста и т.п.). Как использовать ошибки (подробно). 8. Создание преюдиции для доказывания реальности сделки. 9. Способ ухода от признания налоговой выгоды необоснованной при заключении договоров с поставщиками при помощи посредника. Как построить договор, чтобы претензии по поставщикам нельзя было предъявить. 10. Уход от признания налоговой выгоды необоснованной путем особого способа заключения договоров. 11. Уход от уплаты НДС с наценки путем: * заключения договора с дополнительной выгодой; * включение условий о неустойки; * использование простого товарищества. 12. Кто отвечает за работу с недобросовестными контрагентами (директор или бухгалтер) и в какой части. Рассмотрение основных законодательных инициатив и принятых в последнее время законов, направленных на борьбу с "однодневками". 13. Потеря документов по недобросовестным поставщикам. Налоговые последствия. Указания Минфина по привлечению к ответственности в таком случае. Способ защиты от налоговых претензий. Является ли потеря документов защитой от претензий правоохранительных органов. 14. Анализ возможности рассмотрения любого налогового спора в Арбитражном суде г. Москвы, как способ обойти негативную практику конкретного региона. 15. Изменение практики компенсации судебных издержек. 16. Ответы на индивидуальные вопросы. Cтоимоcть: 7900 руб. По вопpоcам pегucтаpацuu обpащайтеcь по тел: 8 (495). 792*2I22 и ЧЧ5-3968 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6951 bytes Desc: not available URL: From josua30 at killbarbie.ru Wed Apr 6 05:13:56 2011 From: josua30 at killbarbie.ru (=?koi8-r?B?+sHS0MzB1M7ZxSDOwczPx8kgMjAxMSA=?=) Date: Wed, 6 Apr 2011 17:43:56 +0530 Subject: =?koi8-r?B?88/L0sHdwcXNIO7k5uwsINPU0sHIz9fZxSDX2s7P09k=?= Message-ID: <000d01cbf454$1a7fe290$6400a8c0@josua30> тринадцатое апреля Уменьшаем страховые взносы: оптимизация расходов на выплату белой зарплаты. (Ч95) 4Ч5\Ч095 \\// 792-\2I_*22 Цель: Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь √ назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: 1. Обзор изменений законодательства, связанных с повышением ставки страховых взносов Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. 2. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. 3. Использование специальных налоговых режимов: * в каком случае выплата зарплаты на спецрежимах сохраняет актуальность в 2011 г.; * дивидендные схемы √ замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"). Расчет эффективности, * договоры с предпринимателем: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр. Расчет эффективности, * дарение физлицом наличных денег, заработанных в качестве предпринимателя: легальная альтернатива обналичиванию, дающая безналоговый доход? Выбор банков, проблемы, связанные с кассовой дисциплиной и политикой ЦБ. Текущая ситуация с обложением таких доходов НДФЛ. 4. Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Использование вспомогательных организаций: * "инвалидные" организации и их филиалы, актуальность; * страховые компании. Страхование жизни работников и ДМС за счет предприятия. 6. Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. 7. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 8. Использование процентных займов от физлиц. Расчет эффективности. 9. Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. 10. Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, 11. Создание недоимки по налогам с ФОТ на фирме, не обремененной активами √ пример "серой" схемы (как нельзя "оптимизировать"!), 12. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 13. Ответы на вопросы. По желанию √ индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Информацию можно получить по телефонам: +7 (Ч95) 445/32_66 <<>> 7Ч*291-98 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6792 bytes Desc: not available URL: From edrigram at edri.org Wed Apr 6 11:35:10 2011 From: edrigram at edri.org (EDRI-gram newsletter) Date: Wed, 6 Apr 2011 21:35:10 +0300 Subject: EDRi-gram newsletter - Number 9.7, 6 April 2011 Message-ID: ============================================================ EDRi-gram biweekly newsletter about digital civil rights in Europe Number 9.7, 7 April 2011 ============================================================ Contents ============================================================ 1. Czech Constitutional Court rejects data retention legislation 2. EDRi responds to IPR Enforcement consultation 3. EDPS criticizes the EU PNR scheme 4. Ten Internet Rights & Principles for Human Rights and Social Justice 5. Judicial Review of the Digital Economy Act 6. German Internet blocking law to be withdrawn 7. 80 NGOs ask CoE to investigate government collection of biometrics 8. RFID Privacy Impact Assessment Framework formally adopted 9. Website blocking and suspension discussions in the UK 10. Big Brother Awards Germany 2011 11. Privatised online enforcement series: B. Is "self-regulation" worse than useless? 12. ENDitorial Data Retention: Is the EC trying to dig itself out of a hole? 13. Recommended Action 14. Recommended Reading 15. Agenda 16. About ============================================================ 1. Czech Constitutional Court rejects data retention legislation ============================================================ The Czech Constitutional Court declared national data retention legislation unconstitutional on 31 March 2011. This is part of the Electronic Communications Act and its implementing legislation according to which records of e-mails, phone calls, and SMS as well as websites accesses of every citizen should be retained by telecommunications companies for a time period of six months, as an implementation of the Data Retention Directive. This court decision followed previous decisions of the constitutional courts of Germany and Romania. The complaint filed with the Constitutional Court was prepared by activists from EDRi-member Czech civic rights organisation Iuridicum Remedium and 51 MPs from the Civic Democratic Party (ODS) and the Green Party (SZ) who signed it in March 2010. The Constitutional Court decision criticizes the Czech transposition of the Data Retention Directive. The Czech legislation requires the retaining of a larger number of data than the directive demands, where the use of data is not limited to investigating terrorism and serious organised crime. There was a lack of the principle of subsidiarity in the legislation related to eavesdropping, although these data are equally sensitive. This has led to a large number of requests for such data by the police. The national legislation lacked, according to the constitutional court, clear and detailed rules for the protection of personal data as well as the obligation to inform the person whose data has been requested. The court said that EU law was not part of the constitution of the Czech Republic and that the directive could therefore not be reviewed by the Constitutional Court. According to the court decision, the content of the Data Retention Directive gives the Czech Republic sufficient space for its constitutionally conformal transposition. However, the Constitutional Court has doubts about the necessity and proportionality of the data retention principle in the obiter dictum paragraphs (p. 55-57). The court doubted whether the blanket monitoring of the communications of all citizens in terms of intensity of intervention into the private sphere is necessary and appropriate. The court also doubted the effectiveness of the use of the retained data in combating crime, particularly with reference to the possibility of anonymising communications. The police statistics show that despite a significant increase in the number of requests for traffic and location data, this did not translate into a proportional number of committed and solved crimes. The Constitutional Court also regards certain provisions of the Criminal Act concerning the use of such data by authorities engaged in criminal proceeding as highly questionable and it called on MPs to consider its modification. According to the Court, it will be necessary to consider each individual case in which data have already been requested in order to be used in criminal proceedings, with respect to the principle of proportionality regarding privacy rights infringement. Text of the complaint (only in Czech) http://www.slidilove.cz/content/plne-zneni-stiznosti-us-kvuli-ceskemu-data-retention Text of the court decision (only in Czech) - to be translated in English in the next 2 weeks http://www.concourt.cz/clanek/GetFile?id=5075 Constitutional Court: Spying on Communication Declared Unconstitutional (31.03.2011) http://www.slidilove.cz/en/english/constitutional-court-spying-communication-declared-unconstitutional Constitutional Court invalidates telecommunications data retention law (1.04.2011) http://www.radio.cz/en/section/curraffrs/constitutional-court-invalidates-telecommunications-data-retention-law Czech Republic: Constitutional Court Overturns Parts of Data Retention Law (01.04.2011) http://www.loc.gov/lawweb/servlet/lloc_news?disp3_2601_text (Contribution by Jan Voboril - EDRi-member IuRe - Czech Republic) ============================================================ 2. EDRi responds to IPR Enforcement consultation ============================================================ European Digital Rights has submitted on 31 March 2011 its response to the European Commission's consultation on the implementation of the IPR Enforcement Directive. The response examines the claims made by the Commission, the evidence (or lack thereof) for its assumptions and the lessons that it draws and fails to draw from the experience of European citizens with the implementation of the Directive. The first section of the response deals with the overall approach of the Commission and its reaction to what it calls "ubiquitous" unauthorised filesharing online. EDRi questions whether many of the assumptions regarding the "cost" of such filesharing are correct, particularly with a growing body of research indicating that the impact is either zero or close to zero. This leads on to a more fundamental question of the legitimacy of current copyright legislation. If breaches really are "ubiquitous," is a response which is mainly or wholly based on repression either proportionate or effective? With equally ubiquitous problems concerning the cost, the format and the availability of audiovisual material, would it not be better to properly service the market rather enforce respect for a broken market? With regard to criminal law and unauthorised access to audiovisual content, EDRi argues that the Commission's current approach of treating "counterfeiting and piracy" as one phenomenon, as if the causes and solutions for counterfeit medication are the same as for private music downloading, is simply wrong. Indeed, worst than that, treating both as the same can only result in either counterfeit drugs being subject to unduly weak countermeasures or unauthorised access to audiovisual material being treated disproportionally harshly. The response pays particular attention to the vague and dangerous assertion that the fundamental right to privacy can somehow be re-balanced against the right, included in the Charter of Fundamental Rights, to property. The response points out that a balance between rights can never be done in the abstract, rendering the whole approach by the Commission meaningless. It goes on to point to the UNESCO Convention on Protection and Promotion of the Diversity of Cultural Expressions (which the EU collectively and almost all Member States individually have signed up to), which, in article 2, explains that cultural diversity can be protected and promoted only if human rights and fundamental freedoms, such as freedom of expression, information and communication, as well as the ability of individuals to choose cultural expressions, are guaranteed." In its report, the Commission also subtly mentions that "it could be useful to clarify that injunctions should not depend on the liability of the intermediary". What this means in practice is that courts could ignore the provisions of the E-Commerce Directive on "mere conduit" (regarding access to illegal material) and on the imposition of a "general obligation to monitor". The Commission's view - and the view that it has given to the European Court of Justice in the Scarlet/Sabam case - is that national courts may (and should) impose monitoring, blocking and filtering obligations on Internet service providers and that the E-Commerce Directive should not prevent them from doing this. The Commission's analysis fails to acknowledge, let alone address, how this would be compatible with the European Charter of Fundamental Rights - the same Charter that it so eagerly uses to defend the weakening of the fundamental right to privacy. The EDRi response concludes by listing a set of issues to be addressed in any impact assessment used to justify a re-opening and extension of the IPR Enforcement Directive. EDRi response to IPRED Consultation (31.03.2011) http://www.edri.org/files/edri_ipred_110331.pdf Report on the enforcement of intellectual property rights (COM(2010) 779) http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52010DC0779:EN:NOT Analysis of the application of Directive 2004/48/EC on the enforcement of intellectual property rights in the Member States (SEC(2010) 1589) http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2010:1589:FIN:EN:PDF (Contribution by Joe McNamee - EDRi) ============================================================ 3. EDPS criticizes the EU PNR scheme ============================================================ Peter Hustinx, the European Data Protection Supervisor (EDPS) issued on 25 March 2011 his opinion on the European Commission's proposal to oblige airline carriers to provide EU Member States with personal data (PNR) on passengers entering or leaving the EU space, with the declared purpose to fight serious crime and terrorism. On 2 February 2011, the European Commission made a new proposal for a PNR Directive, to extend the passenger-tracking systems already in use in the UK and US to all flights to and from the EU. PNR data may include personal information such as home addresses, email addresses, mobile phone numbers, frequent flyer information, and even credit card information. In the EDPS' opinion, although the new proposal is an improved version as compared to the previous document released in 2007, particularly due to the addition of data protection safeguards, the restriction of the proposal's scope and the conditions for PNR data processing under EU data protection law, it is still unjustified. The EDPS draws attention to the fact that the Proposal does not meet "the essential prerequisite to any development of a PNR scheme - i.e. compliance with necessity and proportionality principles". The EDPS emphasizes that the need to collect or store massive amounts of personal data must be substantiated by a clear demonstration of the relationship between use and result (necessity principle). Hustinx believes the proposal and the accompanying Impact Assessment fail to demonstrate the necessity and the proportionality of a large collection of PNR data for the purpose of the systematic assessment of all passengers. The EDPS raises concerns related to the use of PNR data "in a systematic and indiscriminate way" and believes that the only measure compliant with data protection requirements would be the use of PNR data on cases when there is a serious threat established by concrete indicators on a case-by-case basis. Hustinx makes a series of recommendations, among which a further limitation of the proposal's scope that would exclude minor crimes and the possibility for Member States to extend its reach. He also questions the inclusion of serious crimes which have no relation to terrorism. One recommendation is the limitation of the data retention period to 30 days, except for cases which require further investigation. The data should be retained in an identifiable form. The EDPS recommends a higher standard of safeguards, especially in relation to the data subjects' rights and transfers to third countries. While welcoming the fact that sensitive data were not included in the list of data to be collected, the EDPS still considers the list to be too extensive and recommends its further reduction in agreement with the recommendations of the Article 29 Working Party and the EDPS. Hustinx says that an assessment of the EU PNR system "should be based on comprehensive data, including the number of persons effectively convicted - and not only prosecuted - on the basis of the processing of their data." He also recommends the assessment of the system "in a broader perspective including the ongoing general evaluation of all EU instruments in the field of information exchange management launched by the Commission in January 2010. In particular, the results of the current work on the European Information Exchange Model expected for 2012 should be taken into consideration in the assessment of the need for an EU PNR scheme." Meanwhile, the UK Home Office has expressed concern over the delay of the draft PNR Directive and has shown its support for the extension of any passenger-tracking system to flights between EU countries as well as those outside EU territory. The House of Lords has recently urged the Government to opt in to the proposal, ensuring its change to include all international flights. EU Passenger Name Record: proposed system fails to meet necessity requirement, says EDPS (28.03.2011) http://www.edps.europa.eu/EDPSWEB/webdav/site/mySite/shared/Documents/EDPS/PressNews/Press/2011/EDPS-2011-03_EU_PNR_EN.pdf Opinion of the European Data Protection Supervisor on the Proposal for a Directive of the European Parliament and of the Council on the use of Passenger Name Record data for the prevention, detection, investigation and prosecution of terrorist offences and serious crime (25.03.2011) http://www.edps.europa.eu/EDPSWEB/webdav/site/mySite/shared/Documents/Consultation/Opinions/2011/11-03-25_PNR_EN.pdfm PNR should be deleted after 30 days, says EU privacy watchdog (1.04.2011) http://www.out-law.com//default.aspx?page=11847 EDRi-gram: Commission's proposal for PNR Directive fails to impress MEPs (9.02.2011) http://www.edri.org/edrigram/number9.3/commission-pnr-directive ============================================================ 4. Ten Internet Rights & Principles for Human Rights and Social Justice ============================================================ The Internet Rights and Principles Dynamic Coalition (DC-IRP) launched on 31 March 2011 its "10 Internet Rights and Principles" for an Internet governance rooted in human rights and social justice. These 10 Internet Rights and Principles are part of a global initiative undertaken in the framework of the UN Internet Governance Forum (IGF), by the DC-IRP to develop a comprehensive Charter of Human Rights and Principles for the Internet. In addition to the 10 Internet Rights and Principles, the Charter is built into two sections. The first interprets human rights and defines principles that stem from these rights for the purposes and concerns of the information society. The second section addresses the roles that different actors and stakeholders should play in order to uphold these rights and principles. This Charter is not an attempt to create new rights, but to reinterpret and explain universal human rights standards in a new context - the Internet. The Charter re-emphasizes that human rights apply online as they do offline: human rights standards, as defined in international law, are non-negotiable. The Charter also identifies principles, deriving from human rights, which are necessary to preserve the Internet as a medium for civil, political, economic, social and cultural development. It describes the responsibilities that states have in relation to the Internet as well as the part that all individuals and society organs have to play, considering that the Internet is, through its design, a trans-boundary multi-stakeholder environment where no single entity has control. In this context, the 10 Internet Rights and Principles outline the core demands in order to defend and expand the Internet as a space which is empowering, open and accessible to all. To this end, they identify the main requirements that should be met in the online environment, with regards to: universality and equality; rights and social justice; accessibility; expression and association; privacy and data protection; life, liberty and security; diversity; network equality; standards and regulation; and Governance. Such guidelines for policy and practice are much needed at a time where human rights and social justice are under a double threat on the Internet, from governments (both authoritarian and democratic) who seek to control it, and from businesses who seek to monetise it. The 10 Internet Rights and Principles were launched at the second expert meeting on "Freedom of Expression and the Internet" in Stockholm, convened on 30-31 March 2011 by the Swedish Ministry for Foreign Affairs. The UN Special Rapporteur for Freedom of Opinion and Expression and the OSCE Representative on Freedom of the Media, who attended this launching event, welcomed this initiative. The DC-IRP is an international multi-stakeholder network of people and organisations - among them a number of EDRi members and observers - who are working to uphold human rights on and through the Internet. Its Charter is currently released as a beta version, and the Coalition welcomes comments and contributions on its website. The 10 Internet Rights and Principles derive from the Charter, distilling it down into 10 core demands. They are already available in more than 15 languages, with further translations still expected. DC-IRP main website with the 10 Internet Rights and Principles http://internetrightsandprinciples.org/ DC-IRP website dedicated to its Charter http://www.irpcharter.org Second Expert Meeting on Human Rights and the Internet Stockholm (30-31.03.2011) http://www.regeringen.se/sb/d/14187/a/165534 (Contribution by Meryem Marzouki, EDRi-member IRIS - France) ============================================================ 5. Judicial Review of the Digital Economy Act ============================================================ In July 2010 UK ISPs TalkTalk and BT filed papers seeking a Judicial Review (JR) of the Digital Economy Act, and were then granted a hearing. In the UK, JRs are rare. They can be brought when there is concern that a UK law contradicts over-riding legislation (e.g. European law). They sought the Review on four grounds: that the UK government didn't notify the EU as required under the Technical Standards Directive; that the Act does not comply with e-privacy laws; that the Act does not comply with e-commerce legislation; and that the Act has a "disproportionate" effect on ISPs, businesses and the public. More recently a fifth ground was added, related to the Costs Sharing Order and its consistency with the "Authorisation Directive." The hearing began on 23 March and finished on 28 March 2011. The Claimants BT and TalkTalk were joined by Consumer Focus and Article 19, who submitted evidence of the "chilling effect" of the DEAct. EDRi-member Open Rights Group submitted evidence as a "friend of the court", covering primarily the effect on public Wi-Fi provision, the privacy questions, and the weaknesses of IP evidence. As well as legal submissions from Francis Davey, we submitted a witness statement from Jim Killock and an expert report on the technical questions behind a reliance on IP address evidence from Richard Clayton. The primary Defendant is the Secretary of State for Business, Skills and Industry (ie the Minister in charge of the department that was responsible for the Bill / Act the time of passing). They were joined by the BPI, the British Video Association Limited, Broadcasting Entertainment Cinematograph and Theatre Union, Equity, Film Distributors' Association, the Premier League, the MPA, The Musicians Union, Producers Alliance for Cinema and Television, and Unit. A full daily summary of the JR hearing is up on our blog. There seemed (to this not-legally-trained observer) to be two key points and one interesting observation. First, that the Defence spent a long time arguing that the substantive powers to which the grounds of the JR should apply are not contained in the Act and will be in the yet-to-be-published final 'Initial Obligations Code'. A key question for the Judge is the extent to which the Act determines the important substantive details concerning the obligations on ISPs and consumers, which would make it possible for the Judge to decide on whether the Act as it stands with or without the IOC is in breach of EU law - or whether in fact it is the IOC that will in effect enact substantive powers. Second, the judge was very careful in his assessment of the nature of the "proportionality" test he was being asked to consider, and the extent to which he was being asked to make a judgement on the policy judgements that Parliament have made. He seemed to be reluctant to be drawn into a judgement on the accuracy or wisdom of a public policy assessment. One interesting point is that many of the arguments that policy wonks might think are most important, for example concerning how robust the evidence used to justify the Act is, or the likely benefits of the Act, were seemingly some of the least important in legal terms. It is very hard indeed to guess which way the Judge will fall. He listened carefully to all arguments. The Judge said that he'll take his time to consider the submissions; we expect (speculation) that this means 6 to 8 weeks from the end of the hearing. Judicial review of the Digital Economy Act (8.07.2010) http://www.talktalkblog.co.uk/2010/07/08/judicial-review-of-the-digital-economy-act/ Digital Economy Act 2010 to Face Judicial Review (9.12.2010) http://www.olswang.com/newsarticle.asp?sid=558&aid=3224 Submission to the Judicial Review of the Digital Economy Act (1.02.2011) http://www.openrightsgroup.org/ourwork/reports/submission-to-the-judicial-review-of-the-digital-economy-act DEA Judicial Review - Day 1 (23.03.2011) http://www.openrightsgroup.org/blog/2011/dea-judicial-review-day-1 (Contribution by Peter Bradwell - EDRi-member Open Rights Group - UK) ============================================================ 6. German Internet blocking law to be withdrawn ============================================================ On 5 April 2011, Germany's governing conservative and liberal parties agreed in a coalition committee meeting that the disputed law on Internet blocking of child abuse material (Zugangserschwerungsgesetz, ZugErschwG, "Access Impediment Act") will be dropped. The law had been enacted by the previous parliament in June 2009, but it had never been fully implemented after the newly elected coalition decided to only use the law's provisions for take-down, not those for blocking. After a one-year "trial period", the new consensus seems to be that the law will be withdrawn through a new act of the Parliament. There is speculation that the decision could be part of a wider "package deal" that might see Germany's data retention revived after the German Constitutional Court had declared the previous data retention law partly unconstitutional, but this was denied by speakers for Germany's liberal party, FDP. German digital rights groups welcomed the decision on the blocking law, but they will be watching how it is implemented in detail. Last EDRi-gram article on Germany's Internet blocking law, reporting on the law's history and a pending constitutional challenge that would be rendered obsolete if the law is now withdrawn (23.02.2011) http://www.edri.org/edrigram/number9.4/germany-constitutional-case-web-blocking EDRi-gram on the ruling against Germany's data retention law (10.03.2010) http://www.edri.org/edrigram/number8.5/german-decision-data-retention-unconstitutional (Contribution by Sebastian Lisken, EDRI member FoeBuD) ============================================================ 7. 80 NGOs ask CoE to investigate government collection of biometrics ============================================================ An international alliance of organisations, including EDRi and several EDRi-members, and individuals from 27 countries has lodged a petition calling on the Council of Europe to start an in-depth survey on the collection and storage of biometric data by member states. European governments are increasingly demanding the storage of biometric data (fingerprints and facial scans) from individuals. These include storage on contactless "RFID" chips in passports and/or ID cards. Some are going even further by implementing database storage e.g. France, Lithuania and the Netherlands. The alliance of more than 80 signatories has asked Secretary General Thorbjxrn Jagland of the Council of Europe to urgently request the countries involved to explain under Article 52 ECHR whether their national law on this subject is in line with the European Convention on Human Rights (ECHR) and rulings of the European Court of Human Rights. In the petition to Strasbourg the alliance states: "It is vital to obtain an overview of the current 'patchwork' of different national laws that regulate this sensitive and important subject. An in-depth survey has to be conducted on whether the human rights guarantees and conditions of necessity (proportionality, subsidiarity and safety guarantees) set by the Convention are indeed upheld." These rights include the protection of human treatment (Article 3 ECHR), safety (Article 5), a fair trial (the privilege against self-incrimination and presumption of innocence) (Article 6), physical integrity and family and private life (Article 8), effective national legal remedies (Article 13), non-discrimination (Article 14) and the right to leave your country (Article 2 Protocol 4). "Article 52 clearly designates the Secretary General of the Council of Europe as the guardian of the fundamental rights placed at risk by this practice. We would like to emphasize that national biometric registration legislation (often in combination with other laws) should not 'lead to destroying democracy on the ground of defending it'", the alliance warns. "In a democratic society the collection of the biometrics of an entire population is a disproportionate and for other reasons unnecessary interference with the right to privacy and other rights like the presumption of innocence, protected by the Convention. Because of these concerns the United Kingdom Government recently abandoned the policy of collecting fingerprints of citizens. Yet most countries are keen to fingerprint groups and populations of people who have committed no crime, thus increasing the chances of identity fraud", says Simon Davies of Privacy International, which co-ordinated the online petition initiative. The signatories include, amongst others, digital, civil and human rights defenders, media, legal and medical organisations, academia, politicians and personal victims without a passport because of objections involving the biometric storage. The press release in other languages: Dutch, French, German, Spanish, Lithuanian and Slovak - for immediate publication (see bottom of the page) https://www.privacyinternational.org/article/alliance-raises-concerns-about-spread-biometrics Text of petition (with the list of signatories) (31.03.2011) https://www.privacyinternational.org/article/petition-council-europe-government-use-citizens-biometrics EDRi-gram: Final call for petition on government use of citizens' biometrics (9.03.2011) http://www.edri.org/edrigram/number9.5/petition-coe-privacy-biometrics Highlights of the petition (6.03.2011) http://www.pogowasright.org/?p=22180&cpage=1#comment-334 (Thanks to Robin Caron from the Alliance) ============================================================ 8. RFID Privacy Impact Assessment Framework formally adopted ============================================================ The Privacy Impact Assessment Framework for RFID applications (RFID PIA) was officially signed by European Commission Vice President Neelie Kroes, representatives of the RFID industry, the chairman of the Article 29 Working Party, Jacob Kohnstamm, and the Executive Director of the European Network and Information Security Agency (ENISA), Udo Helmbrecht. The ceremony took place today, 6 April 2011, in the European Commission's Berlaymont building in Brussels. In its 2009 recommendation on the implementation of privacy and data protection principles in RFID applications, the European Commission suggested that the RFID industry should develop a framework for RFID privacy and data protection impact assessments. In the months following this recommendation a first draft PIA framework was developed by an informal working group of industry representatives to which EDRi and other stakeholders were also invited to contribute their views. This first draft RFID PIA framework was submitted for endorsement to the Article 29 Working Party, which did not endorse the framework but published on 13 July 2010 in its working paper no. 175 a request for improvements. Further improvements were suggested by ENISA in July 2010. In January 2011 a revised PIA Framework was submitted to the Article 29 Working Party, which formally endorsed it by publishing the framework as an annex to its working paper no.180 on 11.02.2011. In EDRi's opinion the RFID PIA Framework, that was formally signed today, properly follows a risk assessment methodology, which addresses the data protection targets defined in the European data protection legal framework and provides therefore a sound basis for a meaningful assessment of data protection risks for RFID applications. The RFID PIA Framework is an important milestone on the way to the implementation of privacy friendly RFID applications. Now it is important that industry quickly but thoroughly implements the PIA in practice. Today's formal signing ceremony took place before the background of the German Big Brother Awards, which were presented in Bielefeld only a few days earlier. One of the unpopular awards was given to the European Fashion Label Peuterey for violating the data protection rights of their customers by secretly tagging their fashion products with RFID chips. The next twelve months will show how the new RFID PIA Framework is received by industry, as the European Commission is expected to present its report on the implementation of the RFID recommendation, its effectiveness and its impact on operators and consumers in May 2012. EDRi sincerely hopes that today's important milestone will be followed by a number of serious implementation efforts and that last week's German Big Brother Award was the last one in Europe that will be awarded to a RFID operator. Commission Recommendation on the implementation of privacy and data protection principles in applications supported by radio-frequency identification (12.05.2009) http://ec.europa.eu/information_society/policy/rfid/documents/recommendationonrfid2009.pdf EDRi-gram 7.10: EU supports RFID with proper protection of consumers' privacy (20.05.2009) http://www.edri.org/edri-gram/number7.10/rfid-european-commission-recommandation Article 29 Working Party: Opinion 5/2010 on the Industry Proposal for a Privacy and Data Protection Impact Assessment Framework for RFID Applications http://ec.europa.eu/justice/policies/privacy/docs/wpdocs/2010/wp175_en.pdf ENISA Opinion on the Industry Proposal for a Privacy and Data Protection Impact Assessment Framework for RFID Applications (31.03.2010) http://www.enisa.europa.eu/media/news-items/enisa-opinion-on-pia EDRi-gram 8.15: ENDitorial: Industry RFID PIA: not endorsed in its current form (28.07.2010) http://www.edri.org/edrigram/number8.15/article-29-no-to-rfid-pia Article 29 Working Party: Opinion 9/2011 on the revised Industry Proposal for a Privacy and Data Protection Impact Assessment Framework for RFID Applications http://ec.europa.eu/justice/policies/privacy/docs/wpdocs/2011/wp180_en.pdf Annex: Privacy and Data Protection Impact Assessment Framework for RFID Applications http://ec.europa.eu/justice/policies/privacy/docs/wpdocs/2011/wp180_annex_en.pdf (contribution by Andreas Krisch - EDRi) ============================================================ 9. Website blocking and suspension discussions in the UK ============================================================ UK Minister Ed Vaizey is involved in discussions for private blocking schemes to prevent access to copyright infringing websites. This follows the delays in implementing the Digital Economy Act. It is believed by the EDRi-member Open Rights Group and others that music and film lobby groups are pushing for private measures that would avoid the need for legaislation and potentially human rights considerations such as due process and freedom of expression. Nominet, the .uk registry is also engaging a wide range of bodies to create procedures for suspension of domains believed to be involved in criminal activity. Over the last two years, they have been suspending domains on request from the police, with appeals procedure but no examination of the legal and human rights implications. The consultation therefore presents a step forward in creating transparency but also a longer term danger, as registry suspensions could be abused as a short cut for law enforcement agencies. Silence from the website blocking Working Group (5.04.2011) http://www.openrightsgroup.org/blog/2011/silence-from-the-website-blocking-working-group Nominet talks about domain suspensions (5.04.2011) http://www.openrightsgroup.org/blog/2011/nominet-talks-about-domain-suspensions (Contribution by Jim Killock - EDRi-member Open Rights Group - UK) ============================================================ 10. Big Brother Awards Germany 2011 ============================================================ The eleventh German Big Brother Awards were bestowed on Friday 1 April 2011 in Bielefeld, Germany. Organized by EDRi member FoeBuD, the ceremony featured eight negative awards in various categories. In the "Communication" category, Facebook was one winner for "systematically poking its nose into people and their relationships, behind the friendly fagade of an ostensibly free service". In the awards speech, Facebook was described as a "gated community" on the Internet, comparing it, in several aspects, to the closed housing estates found in an increasing number of places across the world. Another "Communication" award went to Apple for virtually "blackmailing" its customers into accepting a dubious privacy policy as part of a terms and conditions document that, when displayed on the iPhone, takes up 117 pages. Consent to the privacy conditions should be voluntary, according to Germany's data protection law, but without consent, the iPhone's functions are reduced to telephony. With consent, Apple and partners receive excessive amounts of data, including the device's location. One winner in the "Workplace" category was German car maker Daimler, one of several employers that demand blood tests from their employees, which, in most cases, was not required by industrial law - in the words of the award speech, a form of modern-day vampirism. Another "Workplace" award went to the German Customs authority, for promoting a certification named "Authorized Economic Operator" (AEO) to companies with international business relationships. The certification involves checking each employee against EU or US anti-terror lists. This use of personal data has no legal foundation, meaning that German Customs encourage companies to use their employees' personal data in an illegal way. In the "Technology" category, the fashion brand Peuterey was cited for introducing RFID in clothing, not as theft-prevention attachments but sewn into jackets under a label saying "do not remove this label". The "Consumer Protection" award went to a publishing house called "Knowledge and Information" (Verlag f|r Wissen und Information) that doesn't actually produce and trade its own books but asks schools to distribute book coupons which can only be redeemed if names and addresses of the pupil and at least one parent are supplied. A blogger's investigation uncovered that the "publisher's"s business model was mainly a partnership with financial investment advisers and with a manufacturer of vitamin pills. Those that accepted and used the coupons were offered a telephone "interview" on the subject of "learning, health, and future". One award was actually collected by its winner (only the third time that this has happened in eleven years): Gert Wagner, head of the "census commission" that promotes this year's German census, defended the project against the accusation that it collects excessive and dangerous amounts of data, with too little information and without legal recourse. Mr Wagner's courage was appreciated, but when he attempted to put down his critics as "living in a parallel universe" and stressed that the census was justified by the mere fact that it had proper legal foundation, it did not win him many friends in the audience. The winner in the "Politics" category was the Interior Minister in the state of Lower Saxony, Uwe Sch|nemann, for the first known use of a police drone for clandestine monitoring of a public gathering during protests against a nuclear waste transport to Germany's main storage facility at Gorleben in the Wendland region. The audience award for the most "impressive, surprising, shocking, or outrageous" winner went to Facebook, on just over a third of the votes. Nominations for the next Big Brother Awards are open until the end of this year. BigBrotherAwards Germany 2011 (1.04.2011) http://www.bigbrotherawards.de/2011-en?set_language=en (Contribution by Sebastian Lisken - EDRi-member FoeBuD) ============================================================ 11. Privatised online enforcement series: B. Is "self-regulation" worse than useless? ============================================================ Much of the policy with regard to "self-regulation" in the context of illegal online content is developed on the basis that anything that industry can do to help fight crime is automatically a good thing. The assumption is that, however distasteful it is that private companies should be regulating and enforcing the law in the online world, it is better that "somebody" is doing "something". The reality is, however, very different. The first area where Internet intermediaries started enforcing the law is in relation to child abuse images. The European Commission funds "hotlines" to receive reports of child abuse images and these send reports to law enforcement authorities and Internet hosting providers and, sometimes, Internet access providers. Law enforcement authorities are supposed to play their role in investigation and prosecution, while Internet providers are supposed to play their role, in diligently and within the rule of law, removing content that has been shown to be illegal and supporting collection of evidence by law enforcement authorities. At a recent meeting of the European Commission "dialogue" on dissemination of illegal content within the European Union", the Safer Internet Unit of the Commission gave a different and more worrying analysis. A representative explained that many EU police forces did not prioritise online child abuse and even if it was on the priority list in some countries, it was at the bottom. The proposal was made, therefore, that hotlines should send reports directly to Internet hosting providers to delete the websites. The fact that this would facilitate and propagate the alleged inaction of the police appears not to be a consideration. This approach is confirmed by the European Commission's guidelines for co-funded hotlines on notice and takedown (that are, unsurprisingly, not publicly available), which suggest that agreements should be signed between the hotlines and the police. These guidelines suggest that "the agreement should preferably stipulate a deadline for the police to react after which the hotline would proceed with giving notice". In other words, law enforcement authorities would be assured that, if they remained wholly inactive for an agreed period, the evidence of their failure to address serious crimes would be diligently hidden by the hotlines, in cooperation with well-meaning "industry self-regulation". This is, unfortunately, far from the only example. As mentioned above, hotlines also contact Internet access providers. In some countries, these take it upon themselves to undertake technically limited "blocking" against sites identified as being illegal. In Sweden, for example, ISPs "block" sites and receive an updated list from the police every two weeks. The pointlessness of this whole process is shown by the fact that, while the lists are updated every 14 days, the British hotline, the IWF, has produced statistics showing that the average length of time the sites remain online is only twelve days. In other words, on average, there are no functioning sites at all on the "blocking" list one day out of every seven. Unfortunately, this activity is not just useless, it is worse than useless. In a speech given to the German Parliament, a Danish police official explained that, having "blocked" the websites domestically, the police in that country do not see any point in communicating evidence of serious crimes against children to the police forces in the United States and Russia, because they probably wouldn't be interested. It is difficult to imagine another crime which would be treated in such a trivial way. Reports from the European Commission are that there will be a major push to increase the "safer internet" budget, which is currently being reviewed. As yet, there are no signs that any lessons are being learned regarding the failures of "self-regulation" under the current programme. Internet Watch Foundation Annual Report 2010 http://www.iwf.org.uk/assets/media/annual-reports/Internet%20Watch%20Foundation%20Annual%20Report%202010%20web.pdf EDRi-gram: Dialogue on illegal online content (28.06.2010) http://www.edri.org/edrigram/number8.15/edri-euroispa-notice-takedown-comission Child abuse is difficult to stop on the web (only in Swedish, 29.09.2010) http://www.dn.se/nyheter/sverige/overgrepp-pa-barn-svart-stoppa-pa-natet Danish police statement http://www.edri.org/files/Written_Statement_Underbjerg.pdf Privatised Online Enforcement Series A. Abandonment of the rule of law (23.03.2011) http://www.edri.org/edrigram/number9.6/abandonment-rule-of-law (Contribution by Joe McNamee - EDRi) ============================================================ 12.ENDitorial: Data retention: Is the EC trying to dig itself out of a hole? ============================================================ The Data Retention Directive was adopted in 2006 in very controversial circumstances. Article 15 of the Directive placed a clear obligation on the European Commission (EC), to submit "no later than 15 September 2010" a report on the evaluation of the Directive and its impact on economic operators and consumers". Today is the 203rd day since that evaluation report was due to be published. This raises the obvious question - why has the Commission, as "guardian of the treaties" failed to respect its legal obligation and when will it finally comply? The main reason for the delay is that some crucial mistakes were made at the beginning of the review process. Firstly, the Commission failed to recognise that, under the Charter on Fundamental Rights, the Directive is only legal if it is both "necessary and genuinely meet(s) objectives of general interest." Its second mistake was to reach its conclusion ("data retention is here to stay") before starting the research, thereby limiting its scope and assuming that the Member States would have answers to its questions about the assumed value of data retention. The Commission then limited itself further by not seeking any information from Member States that had not implemented the Directive. This definitively prevented the Commission from being able to compare how much essential extra data is stored as a result of the Directive, thereby making the legislation "necessary". As a result, when the Commission asked for data in the second quarter of 2010, it received little useable information from the Member States. As a result, Commissioner Malmstrvm made a personal plea to Member States during the July 15 Justice and Home Affairs Council, followed by a letter (linked below) from the Commission to Member States. The letter betrays the Commission's disregard for the Charter (which each Commissioner swore a legally binding oath to support) by showing that it is not seeking to demonstrate "necessity" - "without this information it will be difficult for the Commission to adequately demonstrate that the Directive is useful". It further lowered the level of evidence it was requesting by asking for examples of where data retained under the Directive "played a determining role", rather than asking for examples of where data that would not otherwise have been retained played a determining role. Having created this untenable situation, the Commission managed to dig itself even deeper during the "Taking on the Data Retention Directive" conference in December 2010. For reasons that are far from obvious, Commissioner Malmstrvm made a speech arguing that "data retention is here to stay", despite the fact that inadequate information had been received from the Member States (who mostly ignored her personal plea at the July Council meeting) and despite the fact that her services were still months away from being able to provide a useable summary of the paltry information that was provided by the Member States. So, where are we now? The Home Affairs Directorate General (DG HOME) of the European Commission submitted a draft evaluation report at the end of February, resplendent in blank spaces where the Member State information should have been put, for review by colleagues from the rest of the Commission. These have now provided their feedback which, by all accounts, did not lavish praise on the work done so far. When and how the DG HOME will update the document based on this feedback is not yet clear - what is clear is the disastrous position their prejudging of the outcome of this process has created. The Commission has simply no basis, on the weak evidence presented by the Member States, to argue that the value added to law enforcement by the Directive shows that it is "necessary" (and therefore legal). It therefore cannot move forward with a revision of the Directive. For the same reason, it cannot opt simply to do nothing. It also cannot refine the Directive by learning from the experience of Member States, like Germany and Romania, that have not implemented the Directive, for the simple reason that it did not request any information from those countries. And, having pandered to the wishes of certain large Member States by proclaiming that "data retention is here to stay," even a tactical retreat seems politically difficult, even if it is legally and practically the only reasonable step left. Perhaps the Commission should stop digging and start listening, learning from the insightful words of a Swedish Liberal MEP on the day that the Directive was adopted in the European Parliament. "This is a difficult issue on which to adopt a position. Reflection is required, together with a solid factual basis in relation to the privacy aspect, the technical consequences and the actual costs for telecommunications operators and thus consumers." Data retention Directive http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:105:0054:0063:EN:PDF Letter from the Commission to Member States (27.06.2011) http://www.edri.org/files/drd_letter.pdf Czech Constitutional Court rejects Data Retention Law (31.03.2011) http://www.edri.org/czech-decision-data-retention EDRi-gram: Romanian Constitutional Court Decision against Data Retention (2.12.2009) http://www.edri.org/edrigram/number7.23/romania-decision-data-retention EDRi-gram: German Federal Constitutional Court Rejects Data Retention Law (10.03.2010) http://www.edri.org/edrigram/number8.5/german-decision-data-retention-unconstitutional Commissioner Malmstrvm's "data retention is here to stay" speech (3.12.2010) http://europa.eu/rapid/pressReleasesAction.do?reference=SPEECH/10/723 Explanations of vote in the Euopean Parliament on the Data Retention Directive http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//TEXT+CRE+20051214+ITEM-011+DOC+XML+V0//EN (Contribution by Joe McNamee - EDRi) ============================================================ 13. Recommended Action ============================================================ Public consultation on on-line gambling in the Single Market. The final questions in the Green Paper asks about the value of, and options for, blocking of gambling websites. Deadline: 31 July 2011 http://ec.europa.eu/internal_market/services/gambling_en.htm ============================================================ 14. Recommended Reading ============================================================ Paul de Hert / Rocco Bellanova: Transatlantic Cooperation on Travelers' Data Processing: From Sorting Countries to Sorting Individuals (Migration Policy Institute, 2011) http://www.migrationpolicy.org/pubs/dataprocessing-2011.pdf European Data Protection Commissioners insist on the need for a comprehensive EU approach to data protection (6.04.2011) http://www.edps.europa.eu/EDPSWEB/webdav/site/mySite/shared/Documents/EDPS/PressNews/Press/2011/EDPS-2011-04_Spring%20Conference_EN.pdf EU survey: 72% of Europeans not informed about their fundamental rights (18.03.2011) http://europa.eu/rapid/pressReleasesAction.do?reference=EO/11/6&format=HTML&aged=0&language=EN&guiLanguage=en ============================================================ 15. Agenda ============================================================ 7-8 April 2011, Amsterdam, Netherlands European Legal Network Conference "Free Software law for the next ten years" http://fsfe.org/projects/ftf/legal-conference.en.html 13-15 April 2011, Berlin, Germany Re:publica XI: Conference about blogs, social media and the digital society http://re-publica.de/11/en/ 5-6 May 2011, Milano, Italy The European Thematic Network on Legal Aspects of Public Sector Information - public conference http://www.lapsi-project.eu/milan 17-18 May 2011, Berlin Germany European Data Protection Reform & International Data Protection Compliance http://www.edpd-conference.com 30-31 May 2011, Belgrade, Serbia Pan-European dialogue on Internet governance (EuroDIG) http://www.eurodig.org/ 2-3 June 2011, Krakow, Poland 4th International Conference on Multimedia, Communication, Services and Security organized by AGH in the scope of and under the auspices of INDECT project http://mcss2011.indect-project.eu/ 12-15 June 2011, Bled, Slovenia 24th Bled eConference, eFuture: Creating Solutions for the Individual, Organisations and Society http://www.bledconference.org/index.php/eConference/2011 14-16 June 2011, Washington DC, USA CFP 2011 - Computers, Freedom & Privacy "The Future is Now" http://www.cfp.org/2011/wiki/index.php/Main_Page 11-12 July 2011, Barcelona, Spain 7th International Conference on Internet, Law & Politics (IDP 2011): Net Neutrality and other challenges for the future of the Internet http://edcp.uoc.edu/symposia/lang/en/idp2011/?lang=en ============================================================ 16. About ============================================================ EDRi-gram is a biweekly newsletter about digital civil rights in Europe. Currently EDRi has 29 members based or with offices in 18 different countries in Europe. European Digital Rights takes an active interest in developments in the EU accession countries and wants to share knowledge and awareness through the EDRi-grams. All contributions, suggestions for content, corrections or agenda-tips are most welcome. Errors are corrected as soon as possible and are visible on the EDRi website. Except where otherwise noted, this newsletter is licensed under the Creative Commons Attribution 3.0 License. See the full text at http://creativecommons.org/licenses/by/3.0/ Newsletter editor: Bogdan Manolea Information about EDRI and its members: http://www.edri.org/ European Digital Rights needs your help in upholding digital rights in the EU. If you wish to help us promote digital rights, please consider making a private donation. http://www.edri.org/about/sponsoring - EDRI-gram subscription information subscribe by e-mail To: edri-news-request at edri.org Subject: subscribe You will receive an automated e-mail asking to confirm your request. Unsubscribe by e-mail To: edri-news-request at edri.org Subject: unsubscribe - EDRI-gram in Macedonian EDRI-gram is also available partly in Macedonian, with delay. Translations are provided by Metamorphosis http://www.metamorphosis.org.mk/edri/2.html - EDRI-gram in German EDRI-gram is also available in German, with delay. Translations are provided Andreas Krisch from the EDRI-member VIBE!AT - Austrian Association for Internet Users http://www.unwatched.org/ - Newsletter archive Back issues are available at: http://www.edri.org/edrigram - Help Please ask if you have any problems with subscribing or unsubscribing. ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From postmail-help.874 at sanantonia.com Wed Apr 6 10:02:06 2011 From: postmail-help.874 at sanantonia.com (Post Express Branch) Date: Wed, 6 Apr 2011 22:32:06 +0530 Subject: Post Express Parcel. Track your parcel. NR 14287 Message-ID: <730E38EBB3C841A3A31BDB23B3122378@jct11020c4ccf0> Good afternoon. This is a post notification No.45576 The company could not deliver your package to your address. 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This is a major success of the German movement for a free internet, and probably a also a result of current turmoils in the liberal-conservative government coalition - nobody expected that decision to be made at this point. Best Anne See also: http://www.dw-world.de/dw/article/0,,14968970,00.html *Deleting trumps blocking in fight against online child porn* After a year of using mixed tactics to combat the spread of child pornography online, politicians from the governing coalition in Germany have agreed that deleting child porn sites works better than simply blocking them. Leading figures in Germany's governing coalition agreed on Tuesday to permanently adopt a policy of deleting online child pornography sites from the internet rather than simply blocking them. A law from the previous coalition of Christian Democrats (CDU) and Social Democrats stated that Germany would fight the spread of child porn on the internet by blocking sites with pornographic content involving children. The current CDU-Free Democrats (FDP) coalition believes deleting the sites is a better way to solve the problem and had previously announced it would test out the policy over the course of one year. Now, the old policy is to be lifted and the new one implemented. The FDP was against merely blocking material because the party believed that could open the door to wider censorship on the internet. "Blocking online content is something that rightly elicits mistrust and challenges," said the FDP's Justice Minister Sabine Leutheusser-Schnarrenberger. 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Tested! http://longerpenismeta.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 656 bytes Desc: not available URL: From eugen at leitl.org Thu Apr 7 01:17:11 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 7 Apr 2011 10:17:11 +0200 Subject: EDRi-gram newsletter - Number 9.7, 6 April 2011 Message-ID: <20110407081711.GZ23560@leitl.org> ----- Forwarded message from EDRI-gram newsletter ----- From m0og0av1n at coxe.ru Wed Apr 6 18:25:08 2011 From: m0og0av1n at coxe.ru (=?koi8-r?B?7c/UydfBw8nRIMkg09TJzdXMINDF0tPPzsHMwQ==?=) Date: Thu, 7 Apr 2011 10:25:08 +0900 Subject: =?koi8-r?B?xMnBx87P09TJy8kgzc/UydfBw8nPzs7PyiDTxsXS2SDJIM7B0NLB18zF?= =?koi8-r?B?zs7P09TJIMzJ3s7P09TJ?= Message-ID: 15 Апреля Мотивация персонала. Приемы, методы, схемы материальной и нематериальной мотивации +7 (Ч95)_7Ч/29I*98 или 445*32-66 Программа: 1. Мотивация и стимул – определение понятий и границ между ними. 2. Теории мотивации. 3. 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Name: not available Type: text/html Size: 3544 bytes Desc: not available URL: From eugen at leitl.org Thu Apr 7 01:32:54 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 7 Apr 2011 10:32:54 +0200 Subject: [liberationtech] Internet censorship law stopped in Germany Message-ID: <20110407083254.GC23560@leitl.org> ----- Forwarded message from Anne Roth ----- From robert.david.steele.vivas at gmail.com Thu Apr 7 09:09:44 2011 From: robert.david.steele.vivas at gmail.com (Robert Steele) Date: Thu, 7 Apr 2011 12:09:44 -0400 Subject: 75 year old woman destroys Georgian, Armenian Internet Message-ID: This is a known old mind-set flaw that I and others have been talking about since the very early 1990's. You know as well as I do that redunancy is vital. That is why it is so idiotic for AT&T to continue to put the redundant air traffic control cable in the same ditch as the original, or why it is idiocy to put your backup magnetic tapes (back in the day) on a shelf in the same room as your computers. Here is the original threat slide from that era, Graphic: Cyber-Threat 101 We are still our own worst enemy, and the US Govenrment, in our name, is about to waste $12 billion a year on cyber-war instead of cyber-reliability. In Australia a guy took a chain saw to the cable linking all of Northern Australia, entering through a clearly marked manhole cover. I used a slide for many years where Cable Crossing was replaced by a sign that said "Cut Here." Governments and corporations are simply not serious about sustainability. The Dutch, on the other hand, do get it, and Richard Cook's work in that arena is sensationally useful. Reference: Building National Knowledge InfrastructurebHow Dutch Pragmatism Nurtures a 21st Century Economy (The Cook Report on Internet Protocol)Reference: Cook Report on Internet Protocol On Thu, Apr 7, 2011 at 10:52 AM, RichardCAdler wrote: > I dismissed this when I first saw it. Had to be an Onion story. . > > Then Sterling blogged it: > > http://www.wired.com/beyond_the_beyond/2011/04/penniless-little-old-lady-destroys-georgian-armenian-internet/ > > Perhaps we could at least build a nextnet distributed enough to > prevent *this* sort of thing? > > > "TBILISI (AFP) b Georgian police arrested a 75-year-old woman who > single-handedly cut off Internet connections in Georgia and > neighbouring Armenia, the interior ministry in Tbilisi said on > Wednesday. > The pensioner was digging for scrap metal when she hacked into a fibre- > optic cable which runs through Georgia to Armenia, forcing many > thousands of Internet users in both countries offline for several > hours on March 28...." > > ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From jaromil at dyne.org Thu Apr 7 04:26:43 2011 From: jaromil at dyne.org (Jaromil) Date: Thu, 7 Apr 2011 13:26:43 +0200 Subject: Now also bankers know what bitcoins are Message-ID: re all, FYI: http://www.dyndy.net/2011/04/bitcoin-presented-to-the-old-world/ Bitcoin presented to the Old-world Posted on Wednesday, April 6, 2011 Filed under Conference, Currency Tagged with cash, crypto, P2P, public Related articles: * [23]Action in London, Revolutionary Credit Cards * [24]Process Ecology: the lesson from Nature for assessing the Monetary System Just back from the 10th edition of the [25]EPCA conference held in Amsterdam, where I was a shoulder for my friend Genjix: bitcoin developers were invited to talk about [26]Bitcoin to a specialized audience of mostly >50 years old banker types in suits, with very few exceptions. Genjix presenting bitcoin in EPCA2011 The incipit of the conference booklet recites: bOver 200 transaction services professionals from all over the world will attend, discuss and experience this leading platform. For the last 10 years we have been on top of trends and developments in payments. We focus in particular on strategic innovation and break-through developments in on-line transactionsb. And in fact it looked pretty well populated for that kind of context: besides the white-male-with-suits first scary impression, especially for those who value variety, from the written documentation available (I havenbt attended talks) one can tell these people run quite some businesses b at least they did until now - and quite successfully. The brochures of the conference talk about transaction systems, RFID/NFC payment devices and all flavors of bank related products along the names of bMobile Moneyb, bSecure SDb, bePassportb and bAutomated Fare Collectionb. Our guy Genjix is a colorful and open minded type, witty and messy, a good mix that entertained the people present despite it being the last presentation of the day; he did a good (unpaid) job presenting some quite impressive information on the growth and usage of Bitcoin, making people present progressively interested (or pissed, but then hard to notice behind the suits) at this crypto-cash system that seems to be there to stay or, one could argue, to multiply in different flavors in the near future. bBeing shown an anonymous digital currency with its own laundering service. Used for selling drugs. Bit-coin, you have cheered me up.b Michael Price The presentation didnbt hide even the most controversial aspects of bitcoin, pointing out to some very extreme usage: something that seemed to relieve the audience, considering that banker types are pretty beaten up by corporate ethics evangelists nowadays. In such cases Bitcoin tends to show that anonymity is used in the bworstb way, which is still half of the story. We are still far from developing a positive narrative on anonymity and continuing on this track will likely move policy makers into massive identification campaigns, as it has been now since the 9/11 sad facts. Still on the good side for bitcoin is its working implementation of a distributed system relying on an bopen source algorithmic contractb: something definitely inspiring that knocks off the hegemony of old-world currencies b and one can hardly imagine how theybll ever recover from this manifest process ultimately due to the unstoppable, immanent influence of the digital dimension. Bitcoin is a messenger and the message it carries doesnbt originates even from a person, or a group of people, not even an organization or a company: itbs a Geist (or Zeitgeist, should we say) that impersonates the ultimate dissolution of centralized governance: everything that was solid melts into thin air, should we mourn once again, while all those who were on the deregulation train in 1984 have now to face their kids reminding them how their World is made of lies b and dreams, apparently, still alive. Following a materialist point of view (and crypto-agnostic, webll argue) bitcoin can surely be interpreted as a [27]Rube-Goldberg machine for buying electricity b and this was even our very first reaction at DYNDY when we got to know it the first time. Surely these are times when materialism is needed, as opposed to more abstract financial blabbering, but then consider that the processing power in bitcoin serves to strengthen the network authentication: all that electricity is energy invested by participants to enforce the integrity of the network. Now consider how old monetary systems keep their integrity: a huge government building with armed guards along the perimeter, to not even mention the huge investment of resources and infrastructure to distribute this money (street level access) and authenticate it at transaction time. Remember prof. Greco? webve been talking about thisb& Bitcoin is a bdisruptive technologyb, but disruptive for whom? as a human creation, it inherits human problems that are also present in older systems; still P2P currencies as bitcoin let us save energy rather than consume more, also substituting the violence of armed guards with agile and cryptographic communications. Ultimately, the positive message that bitcoin also carries is that of more possibilities in engineering currencies, that of a future in which complementary currencies can make economic systems more resilient to the the disruption of capitalist behaviors, while closely relating people to their community values and maybe even revolutionize the way we contribute to the common good b paying taxes for what we really care, rather than not paying them, let me add. Quoting Wei Dai in [28]one of bitcoinbs founding texts: bItbs a community where the threat of violence is impotent because violence is impossible, and violence is impossible because its participants cannot be linked to their true names or physical locations. Until now itbs not clear, even theoretically, how such a community could operate. A community is defined by the cooperation of its participants, and efficient cooperation requires a medium of exchange (money) and a way to enforce contracts.b Now Ibm wondering how people present at the EPCA 2011 conference feel, threatened or pleased by this epiphany? in either case it might be interesting to watch reactions. The transaction products I read of are stacking on technological complexity and seamless design that is ultimately undermining the very possibility for people to trust them. On top of that now there are on-line grass-root communities actively building new systems in a decentralized fashion. Will the monopoly of violence enter this game to defend the old-system, despite the squeaking sounds of its carcass, the diffused lack of trust for old hierarchies and the lack for collective agency within its cheated rules? We will see where this ends up: after all today it felt like one of those historical days marked by such a talk made by a little provocative guy wearing a t-shirt and nail polish speaking in front of a old and well dressed audience b but then no-one was really scared. IRC excerpt from #bitcoin-dev during the conference: sirius-m: i'd expect some more fashion happening jaro: they just don't know how :) thanks for being there, it's a new important audience for bitcoin people who otherwise might not hear about the project true but knowing the types i think they are thinking how to fork it in their own advantage prolly wasted effort at least they start talking about it:) good luck finding ways to exploit the system hopefully they cant fork the network only could start a seperate one :( nah, it's good that you're spreading the word :) if there *will* be some threat coming from corporate sector, then we'll finally find out how resilient the whole architecture is :) Like this article? Donate BTC :^D 1GJehYZs5BZfL4RTCBFUpTVrjX6XRhDWdq * Comments open on the DYNDY article website http://www.dyndy.net/2011/04/bitcoin-presented-to-the-old-world/ * Copyleft B) 2010-2011 GNU FDL dyne.org foundation References Visible links 23. http://www.dyndy.net/2011/03/action-in-london-revolutionary-credit-cards/ 24. http://www.dyndy.net/2011/03/the-analogy-with-process-ecology-for-assessing-the-monetary-system/ 25. http://www.epcaconference.com/ 26. http://bitcoin.org/ 27. http://trustcurrency.blogspot.com/2011/03/bitcoin-rube-goldberg-machine-for.html 28. http://weidai.com/bmoney.txt Hidden links: 88. http://www.dyndy.net/wp-content/uploads/2011/04/genjix_bitcoin_epca11.jpg 89. http://www.dyndy.net/wp-content/pdf/newspaper.pdf -- jaromil, dyne.org developer, http://jaromil.dyne.org GPG: B2D9 9376 BFB2 60B7 601F 5B62 F6D3 FBD9 C2B6 8E39 # distributed via : no commercial use without permission # is a moderated mailing list for net criticism, # collaborative text filtering and cultural politics of the nets # more info: http://mail.kein.org/mailman/listinfo/nettime-l # archive: http://www.nettime.org contact: nettime at kein.org ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From buhgalter at laveco.ru Thu Apr 7 07:03:18 2011 From: buhgalter at laveco.ru (=?koi8-r?B?+sHS0MzB1M7ZxSDOwczPx8kgMjAxMSA=?=) Date: Thu, 7 Apr 2011 15:03:18 +0100 Subject: =?koi8-r?B?79DUyc3J2sHDydEg2sHS0MzB1Nkg2sEg097F1CDNyc7JzcnawcPJySDT?= =?koi8-r?B?1NLByM/X2cgg19rOz9PP1w==?= Message-ID: тринадцатое апреля Методы оптимизации расходов на выплату белой зарплаты: уменьшаем страховые взносы 8 (Ч95) 792\21_2-2 **** 7Ч2*9198 Цель: Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь – назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: 1. Обзор изменений законодательства, связанных с повышением ставки страховых взносов. Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. 2. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. 3. Использование специальных налоговых режимов: * в каком случае выплата зарплаты на спецрежимах сохраняет актуальность в 2011 г.; * дивидендные схемы – замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"). Расчет эффективности, * договоры с предпринимателем: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр. Расчет эффективности, * дарение физлицом наличных денег, заработанных в качестве предпринимателя: легальная альтернатива обналичиванию, дающая безналоговый доход? Выбор банков, проблемы, связанные с кассовой дисциплиной и политикой ЦБ. Текущая ситуация с обложением таких доходов НДФЛ. 4. Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Использование вспомогательных организаций: * "инвалидные" организации и их филиалы, актуальность; * страховые компании. Страхование жизни работников и ДМС за счет предприятия. 6. Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. 7. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 8. Использование процентных займов от физлиц. Расчет эффективности. 9. Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. 10. Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, 11. Создание недоимки по налогам с ФОТ на фирме, не обремененной активами – пример "серой" схемы (как нельзя "оптимизировать"!), 12. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 13. Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Информацию можно получить по телефонам: 8 (495)_7Ч_29I-98 <> Ч45.З266 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6759 bytes Desc: not available URL: From eugen at leitl.org Thu Apr 7 07:36:04 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 7 Apr 2011 16:36:04 +0200 Subject: Now also bankers know what bitcoins are Message-ID: <20110407143604.GO23560@leitl.org> ----- Forwarded message from Jaromil ----- From eugen at leitl.org Thu Apr 7 09:44:09 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 7 Apr 2011 18:44:09 +0200 Subject: 75 year old woman destroys Georgian, Armenian Internet Message-ID: <20110407164409.GU23560@leitl.org> ----- Forwarded message from Robert Steele ----- From jaromil at dyne.org Thu Apr 7 12:08:30 2011 From: jaromil at dyne.org (Jaromil) Date: Thu, 7 Apr 2011 21:08:30 +0200 Subject: Now also bankers know what bitcoins are Message-ID: hi Aharon, On Thu, 07 Apr 2011, aha at aharonic.net wrote: > bitcoins - isn't this simply a distributed structure to do > capitalism with? That's not even the worst you can do with it. you can do money laundering, buy drugs online and sex toys, all anonymously. but that's not the point, because despite the coercion imposed by all kinds of regulatory systems so far, also current official monetary systems are full of that shit, on top of the capitalist pie. Emerging technologies should never be judged by the sensationally bad taste of early adopters. it's like being concerned about the shit that fertilizes some beautiful flowers, wasting their seeds. What really bitcoin is, I finally understood on the 6 april (which somehow always ends up being a magic day, eh!): this is now the end of the *flow capitalism*, which consists of the monopoly on transactions, the hegemony of banks on the movement of values and not just their storage, this middle-man mafia strangling the world as we speak. How right are now those South American countries asking the "taxation of transactions", an argument refrained in many speeches of the companeros. They studied the system and understood that there is a crucial problem there, that needs to be solved urgently. Yet i'd argue here taxation on transaction cannot be the solution. The solution is to eliminate the flow capitalists. If i want to give you money i'll give it to *you*. me and you, period. its fine that we'll pay our taxes for our communities, don't get me wrong this is not a tea bagger argument. its just not right that all what we do is in the hands of a third party, that has been caught cheating already many times: look at what happened at the paypal accounts of the Iraqi linux user group back in 2004, or even more recently to Wikileaks. We don't need those fat cheaters to be in between our value transactions anymore; the flow capital has played its disgusting role in the little laps of history for which it has been needed, now sadly these people won't give up what they have accumulated, so it makes more sense to leave them alone and multiply more monetary systems that work efficiently across diverse networks and that rely on the neutrality of a cryptographic authentication. the death of the flow capital is a new stage for the necrotization of capitalism. ciao -- jaromil, dyne.org developer, http://jaromil.dyne.org GPG: B2D9 9376 BFB2 60B7 601F 5B62 F6D3 FBD9 C2B6 8E39 # distributed via : no commercial use without permission # is a moderated mailing list for net criticism, # collaborative text filtering and cultural politics of the nets # more info: http://mail.kein.org/mailman/listinfo/nettime-l # archive: http://www.nettime.org contact: nettime at kein.org ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From eugen at leitl.org Thu Apr 7 12:49:20 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 7 Apr 2011 21:49:20 +0200 Subject: Now also bankers know what bitcoins are Message-ID: <20110407194920.GE23560@leitl.org> ----- Forwarded message from Jaromil ----- From glavbux at carsporsche.ru Thu Apr 7 13:59:15 2011 From: glavbux at carsporsche.ru (=?koi8-r?B?8sXaxdLXINDSz8bJw8nUwQ==?=) Date: Fri, 8 Apr 2011 02:29:15 +0530 Subject: =?koi8-r?B?68HLICDNyc7JzcnaydLP18HU2CDP28nCy8kg0NLJINDSycXNxSDUz9LH?= =?koi8-r?B?z9fPx88g0MXS08/OwczB?= Message-ID: <000d01cbf566$a7a77530$6400a8c0@glavbux> Тема: Торговый персонал √ подбор, обучение, оценка эффективности Внешний и внутренний консультант по управлению предприятием и работе с персоналом, практик-консультант по реструктуризации и построению управленческих структур, сертифицированный специалист по ИСО стандартам, постановщик задач по вопросам оценки и аттестации для программы "Босс-кадровик". код: (четыре девять пять) ЧЧ/5*40--95 \\// 7/Ч2*9I.98 Двадцать первое апреля (продолжительность 8 часов) Цель: Торговый персонал отличается большой текучестью. Там где есть такая категория работников, никогда не перестают искать и принимать новых сотрудников. Большая часть вновь принятых увольняются в первые три месяца работы. Как минимизировать ошибки при приеме торгового персонала и отсечь на этапе подбора совершенно неподходящие кандидатуры, какие приемы при собеседовании помогут выявить полную профнепригодность кандидатов. И как не потерять потенциально хороших работников в начале их работы на предприятии Кого, когда и чему следует обучать Как узнать результативность обучения Для чего нужны периодические и внеплановые оценки (аттестации) Как организовать оценку, чтобы она прошла с наименьшим отвлечением персонала, но в то же время дала практические результаты Программа мероприятия: Подбор торгового персонала: 1.1 Особенности торгового персонала 1.2 Виды торгового персонала 1.3 Как минимизировать ошибки при приеме: 1.3.1 Тесты 1.3.2 Проверка на стрессоустойчивость 1.3.3 "Плохие" вопросы 1.4 Коллективные испытания 1.5 Испытательный срок: 1.5.1 Конкретные задания 1.5.1 Шефство 1.5.1 Выводы по результатам испытательного срока 1.6 Образцы документов по подбору и приему Обучение: 2.1 Непрерывность обучения 2.2 Категории обучающихся 2.3 Программы обучения 2.4 Плюсы и минусы внешнего и внутреннего обучения 2.5 Оценка результативности обучения 2.6 Образцы документов по обучению (повышению квалификации) Оценка, аттестация торгового персонала: 3.1 Подготовка процедуры оценки: 3.1.1 Вопросы 3.1.2 Практические задания 3.1.3 Отзывы 3.1.4 Тесты 3.1.5 Анонимный покупатель 3.2 Сроки и частота оценки 3.3 Цели оценки 3.4 Результаты оценки 3.5 Действия после оценки: 3.5.1 Резерв 3.5.2 Перемещение 3.5.3 Обучение 3.5.4 Увольнение 3.6 Образцы документов по подготовке и проведению оценки (аттестации) Практические рекомендации, ответы на вопросы слушателей Cтоимоcть: 7 900 рублей За более подробной информацuей обpащайтеcь по тел: (Ч95) ЧЧ5\3.96/8 \\\/// 445_З266 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 5405 bytes Desc: not available URL: From carlinedellny at svm.com Thu Apr 7 14:47:52 2011 From: carlinedellny at svm.com (Carline Dell) Date: Fri, 08 Apr 2011 02:47:52 +0500 Subject: Safe GenericCialis at Half Price Pharma, 100% Satisfaction Guaranteeed Message-ID: <63w81a46v44-41468970-697i3l36@itmwopw> Safe GenericCialis at Half Price Pharma For MC and Visa owners only! Free Shipping, Free Consultation! Up to 40% Loyalty Bonus. Safe Generic medications from non US Licensed(!) pharmacy.\ 100% Satisfaction Guaranteeed http://drugsbuy.ru From deloraskumsx at unidial.com Thu Apr 7 16:07:33 2011 From: deloraskumsx at unidial.com (Deloras Kum) Date: Fri, 08 Apr 2011 03:07:33 +0400 Subject: Choose our weight loss plans to safely lose up to 20 pounds in 1 month. Message-ID: <24y43g80v29-62799077-427l2s59@uwtshwwjd> s1,6@ HCG Diet Drops - Rapid Weight Loss - Best Quality - Pregnancy ... Meet your weight loss goals fast by using HCG Ultra Diet Drops. Choose from 3 recommended weight loss plans to safely lose up to 20 pounds in 1 month. http://slimtrims.ru s1,6@ -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 687 bytes Desc: not available URL: From dmorton at bitfurnace.com Fri Apr 8 01:39:24 2011 From: dmorton at bitfurnace.com (Damien Morton) Date: Fri, 8 Apr 2011 04:39:24 -0400 Subject: [FoRK] NarcoGliders, was: Re: Narco Subs - The Triumph of Capitalism Message-ID: Magnesium seawater battery - its pretty much bronze age techmology - http://www-odp.tamu.edu/publications/191_IR/chap_03/c3_5.htm Can melt down alloy car wheels for a start. Otherwise AZ61 alloy is hardly a controlled substance. Only other thing you need is twisted wire titanium brushes with carbon fiber bristles. Easily made in some South Asian sweatshop, with barely a record kept. The electronics is the tricky stuff, but once you get the first one working, replicating to 1000s is easy enough. Again, south asian sweatshops, or buying a middle tier chinese RC toy maker isnt out of reach for the South American combinas. On Thu, Apr 7, 2011 at 8:48 PM, Stephen Williams wrote: > Really 'game over' if our southern businessmen build NarcoGliders... > No external propellers or emissions of any kind, potential for total > silence, super efficient long range, easy antenna raising, great depth... > > > http://www.zdnet.com/blog/government/5-insanely-cool-robots-youll-desperately-want-but-never-be-able-to-afford/10247?pg=2 > > How many of these have been sold in South America? > > Anyway, go iRobot! > > On 4/2/11 6:43 PM, Stephen Williams wrote: > >> On 4/2/11 6:08 PM, Damien Morton wrote: >> >>> When these guys get really smart and start churning out thousands bathtub >>> sized robosubs powered by magnesium seawater batteries, it truly is >>> game-over. Until then, its WW2 tech all the way. >>> >>> What the fuck do you do when invaded by swarms of 1000s of silent >>> robosubs >>> bearing 50kg of cocaine, swimming up your rivers, your drainage outlets, >>> your harbours, and your god-damned toilets. >>> >> >> You change the economics... If they're delivering fresh papaya and >> coffee, it wouldn't be so bad would it? ;-) And we could send back iPads >> to be good recyclers. If you don't change the economics, then you have to >> live with the fact that you're always going to be outnumbered and outsmarted >> by the SillyNarco Valley "startups" of the _deep_ South. >> > > sdw > > _______________________________________________ > FoRK mailing list > http://xent.com/mailman/listinfo/fork > _______________________________________________ FoRK mailing list http://xent.com/mailman/listinfo/fork ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From dmorton at bitfurnace.com Fri Apr 8 01:48:04 2011 From: dmorton at bitfurnace.com (Damien Morton) Date: Fri, 8 Apr 2011 04:48:04 -0400 Subject: [FoRK] NarcoGliders, was: Re: Narco Subs - The Triumph of Capitalism Message-ID: These guys have a magnesium seawater powered UUV and are getting a 3600km range, with 760L inside the pressure hull. http://202.114.89.60/resource/pdf/2509.pdf An this is decade old techmology. Some stone age forest dwelling crack zombies could surely bang out something half as efficient, right? On Fri, Apr 8, 2011 at 4:39 AM, Damien Morton wrote: > Magnesium seawater battery - its pretty much bronze age techmology - > http://www-odp.tamu.edu/publications/191_IR/chap_03/c3_5.htm > > Can melt > down alloy car wheels for a start. Otherwise AZ61 alloy is hardly a > controlled substance. Only other thing you need is twisted > wire titanium brushes with carbon fiber bristles. Easily made in some South > Asian sweatshop, with barely a record kept. > > The electronics is the tricky stuff, but once you get the first one > working, replicating to 1000s is easy enough. Again, south asian sweatshops, > or buying a middle tier chinese RC toy maker isnt out of reach for the South > American combinas. > > On Thu, Apr 7, 2011 at 8:48 PM, Stephen Williams wrote: > >> Really 'game over' if our southern businessmen build NarcoGliders... >> No external propellers or emissions of any kind, potential for total >> silence, super efficient long range, easy antenna raising, great depth... >> >> >> http://www.zdnet.com/blog/government/5-insanely-cool-robots-youll-desperately-want-but-never-be-able-to-afford/10247?pg=2 >> >> How many of these have been sold in South America? >> >> Anyway, go iRobot! >> >> On 4/2/11 6:43 PM, Stephen Williams wrote: >> >>> On 4/2/11 6:08 PM, Damien Morton wrote: >>> >>>> When these guys get really smart and start churning out thousands >>>> bathtub >>>> sized robosubs powered by magnesium seawater batteries, it truly is >>>> game-over. Until then, its WW2 tech all the way. >>>> >>>> What the fuck do you do when invaded by swarms of 1000s of silent >>>> robosubs >>>> bearing 50kg of cocaine, swimming up your rivers, your drainage outlets, >>>> your harbours, and your god-damned toilets. >>>> >>> >>> You change the economics... If they're delivering fresh papaya and >>> coffee, it wouldn't be so bad would it? ;-) And we could send back iPads >>> to be good recyclers. If you don't change the economics, then you have to >>> live with the fact that you're always going to be outnumbered and outsmarted >>> by the SillyNarco Valley "startups" of the _deep_ South. >>> >> >> sdw >> >> _______________________________________________ >> FoRK mailing list >> http://xent.com/mailman/listinfo/fork >> > > _______________________________________________ FoRK mailing list http://xent.com/mailman/listinfo/fork ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From tabetha.eloisawu at pelicanhotel.com Thu Apr 7 19:14:31 2011 From: tabetha.eloisawu at pelicanhotel.com (Tabetha Eloisa) Date: Fri, 08 Apr 2011 07:14:31 +0500 Subject: BuyV!AGRA (SildenafilCitrate) Generic Tablets - Online Drugstore. 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Safe Generic medications from non US Licensed(!) pharmacy.\ 100% Satisfaction Guaranteeed http://drugsbuy.ru From bcarrigv at livecapital.com Thu Apr 7 17:26:48 2011 From: bcarrigv at livecapital.com (Beckie Carri) Date: Fri, 08 Apr 2011 08:26:48 +0800 Subject: Rep|ica Watches: ReplicaRolex, Breitling, Omega Luxury Wrist Watches Message-ID: <86h63h85l43-13745729-934u1e60@sxmrsgfz> Rep|ica Watches: ReplicaRolex, Breitling, Omega Luxury Wrist Watches Great rep|ica watches from the likes of RolexBreitling, Omega and Cartier are paired with reliable service at this rep|ica watch site. http://superwatchesmotivate.ru From macavity at well.com Fri Apr 8 01:13:03 2011 From: macavity at well.com (Will Morton) Date: Fri, 8 Apr 2011 10:13:03 +0200 Subject: Now also bankers know what bitcoins are In-Reply-To: <20110407143604.GO23560@leitl.org> References: <20110407143604.GO23560@leitl.org> Message-ID: Interesting stuff. There does seem to be a swell of interest in bitcoin among non-cryptohead users, not surprisingly as the limits of fiat currency believability are being stretched paper-thin. The question is, will existingpowerstructure.gov wise to the threat it poses before it gets too many legitimate uses? Assuming bitcoin's technical defences are sound, then they are going to go after it via media means - the four horsemen, etc. The first establishment journo to hear about Silk Road is going to have a field day. W On 7 April 2011 16:36, Eugen Leitl wrote: > ----- Forwarded message from Jaromil ----- > > From: Jaromil > Date: Thu, 7 Apr 2011 13:26:43 +0200 > To: nettime-l at kein.org > Subject: Now also bankers know what bitcoins are > Organization: Dyne.org Foundation > User-Agent: Mutt/1.5.20 (2009-06-14) > > > re all, > > FYI: http://www.dyndy.net/2011/04/bitcoin-presented-to-the-old-world/ > > > Bitcoin presented to the Old-world > > Posted on Wednesday, April 6, 2011 > > Filed under Conference, Currency > Tagged with cash, crypto, P2P, public > > Related articles: > * [23]Action in London, Revolutionary Credit Cards > * [24]Process Ecology: the lesson from Nature for assessing the > Monetary System > > Just back from the 10th edition of the [25]EPCA conference held in > Amsterdam, where I was a shoulder for my friend Genjix: bitcoin > developers were invited to talk about [26]Bitcoin to a specialized > audience of mostly >50 years old banker types in suits, with very few > exceptions. > > Genjix presenting bitcoin in EPCA2011 > > The incipit of the conference booklet recites: b Over 200 transaction > services professionals from all over the world will attend, discuss and > experience this leading platform. For the last 10 years we have been on > top of trends and developments in payments. We focus in particular on > strategic innovation and break-through developments in on-line > transactionsb . And in fact it looked pretty well populated for that > kind of context: besides the white-male-with-suits first scary > impression, especially for those who value variety, from the written > documentation available (I havenb t attended talks) one can tell these > people run quite some businesses b at least they did until now - and > quite successfully. > > The brochures of the conference talk about transaction systems, > RFID/NFC payment devices and all flavors of bank related products along > the names of b Mobile Moneyb , b Secure SDb , b ePassportb and b Automated > Fare Collectionb . > > Our guy Genjix is a colorful and open minded type, witty and messy, a > good mix that entertained the people present despite it being the last > presentation of the day; he did a good (unpaid) job presenting some > quite impressive information on the growth and usage of Bitcoin, making > people present progressively interested (or pissed, but then hard to > notice behind the suits) at this crypto-cash system that seems to be > there to stay or, one could argue, to multiply in different flavors in > the near future. > > b Being shown an anonymous digital currency with its own laundering > service. Used for selling drugs. Bit-coin, you have cheered me up.b > Michael Price > > The presentation didnb t hide even the most controversial aspects of > bitcoin, pointing out to some very extreme usage: something that seemed > to relieve the audience, considering that banker types are pretty > beaten up by corporate ethics evangelists nowadays. In such cases > Bitcoin tends to show that anonymity is used in the b worstb way, which > is still half of the story. We are still far from developing a positive > narrative on anonymity and continuing on this track will likely move > policy makers into massive identification campaigns, as it has been now > since the 9/11 sad facts. > > Still on the good side for bitcoin is its working implementation of a > distributed system relying on an b open source algorithmic contractb : > something definitely inspiring that knocks off the hegemony of > old-world currencies b and one can hardly imagine how theyb ll ever > recover from this manifest process ultimately due to the unstoppable, > immanent influence of the digital dimension. > > Bitcoin is a messenger and the message it carries doesnb t originates > even from a person, or a group of people, not even an organization or a > company: itb s a Geist (or Zeitgeist, should we say) that impersonates > the ultimate dissolution of centralized governance: everything that was > solid melts into thin air, should we mourn once again, while all those > who were on the deregulation train in 1984 have now to face their kids > reminding them how their World is made of lies b and dreams, > apparently, still alive. > > Following a materialist point of view (and crypto-agnostic, web ll > argue) bitcoin can surely be interpreted as a [27]Rube-Goldberg machine > for buying electricity b and this was even our very first reaction at > DYNDY when we got to know it the first time. Surely these are times > when materialism is needed, as opposed to more abstract financial > blabbering, but then consider that the processing power in bitcoin > serves to strengthen the network authentication: all that electricity > is energy invested by participants to enforce the integrity of the > network. Now consider how old monetary systems keep their integrity: a > huge government building with armed guards along the perimeter, to not > even mention the huge investment of resources and infrastructure to > distribute this money (street level access) and authenticate it at > transaction time. Remember prof. Greco? web ve been talking about thisb& > > Bitcoin is a b disruptive technologyb , but disruptive for whom? as a > human creation, it inherits human problems that are also present in > older systems; still P2P currencies as bitcoin let us save energy > rather than consume more, also substituting the violence of armed > guards with agile and cryptographic communications. > > Ultimately, the positive message that bitcoin also carries is that of > more possibilities in engineering currencies, that of a future in which > complementary currencies can make economic systems more resilient to > the the disruption of capitalist behaviors, while closely relating > people to their community values and maybe even revolutionize the way > we contribute to the common good b paying taxes for what we really > care, rather than not paying them, let me add. > > Quoting Wei Dai in [28]one of bitcoinb s founding texts: b Itb s a > community where the threat of violence is impotent because violence is > impossible, and violence is impossible because its participants cannot > be linked to their true names or physical locations. Until now itb s not > clear, even theoretically, how such a community could operate. A > community is defined by the cooperation of its participants, and > efficient cooperation requires a medium of exchange (money) and a way > to enforce contracts.b > > Now Ib m wondering how people present at the EPCA 2011 conference feel, > threatened or pleased by this epiphany? in either case it might be > interesting to watch reactions. The transaction products I read of are > stacking on technological complexity and seamless design that is > ultimately undermining the very possibility for people to trust them. > On top of that now there are on-line grass-root communities actively > building new systems in a decentralized fashion. Will the monopoly of > violence enter this game to defend the old-system, despite the > squeaking sounds of its carcass, the diffused lack of trust for old > hierarchies and the lack for collective agency within its cheated > rules? We will see where this ends up: after all today it felt like one > of those historical days marked by such a talk made by a little > provocative guy wearing a t-shirt and nail polish speaking in front of > a old and well dressed audience b but then no-one was really scared. > > IRC excerpt from #bitcoin-dev during the conference: > > sirius-m: i'd expect some more fashion happening > jaro: they just don't know how :) > thanks for being there, it's a new important audience for bitcoin > people who otherwise might not hear about the project > true but knowing the types i think they are thinking how to fork it in > their own advantage > prolly wasted effort > at least they start talking about it:) > good luck finding ways to exploit the system > hopefully they cant fork the network > only could start a seperate one :( > nah, it's good that you're spreading the word :) > if there *will* be some threat coming from corporate sector, then we'll > finally find out how resilient the whole architecture is :) > > Like this article? Donate BTC :^D > > 1GJehYZs5BZfL4RTCBFUpTVrjX6XRhDWdq > > * Comments open on the DYNDY article website > http://www.dyndy.net/2011/04/bitcoin-presented-to-the-old-world/ > > * Copyleft > B) 2010-2011 GNU FDL > dyne.org foundation > > > References > > Visible links > 23. http://www.dyndy.net/2011/03/action-in-london-revolutionary-credit-cards/ > 24. http://www.dyndy.net/2011/03/the-analogy-with-process-ecology-for-assessing-t he-monetary-system/ > 25. http://www.epcaconference.com/ > 26. http://bitcoin.org/ > 27. http://trustcurrency.blogspot.com/2011/03/bitcoin-rube-goldberg-machine-for.h tml > 28. http://weidai.com/bmoney.txt > > Hidden links: > 88. http://www.dyndy.net/wp-content/uploads/2011/04/genjix_bitcoin_epca11.jpg > 89. http://www.dyndy.net/wp-content/pdf/newspaper.pdf > > > > -- > jaromil, dyne.org developer, http://jaromil.dyne.org > GPG: B2D9 9376 BFB2 60B7 601F 5B62 F6D3 FBD9 C2B6 8E39 > > > > > > > # distributed via : no commercial use without permission > # is a moderated mailing list for net criticism, > # collaborative text filtering and cultural politics of the nets > # more info: http://mail.kein.org/mailman/listinfo/nettime-l > # archive: http://www.nettime.org contact: nettime at kein.org > > ----- End forwarded message ----- > -- > Eugen* Leitl leitl http://leitl.org > ______________________________________________________________ > ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org > 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From eugen at leitl.org Fri Apr 8 02:31:35 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 8 Apr 2011 11:31:35 +0200 Subject: [FoRK] NarcoGliders, was: Re: Narco Subs - The Triumph of Capitalism Message-ID: <20110408093135.GO23560@leitl.org> ----- Forwarded message from Damien Morton ----- From eugen at leitl.org Fri Apr 8 02:31:46 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 8 Apr 2011 11:31:46 +0200 Subject: [FoRK] NarcoGliders, was: Re: Narco Subs - The Triumph of Capitalism Message-ID: <20110408093146.GP23560@leitl.org> ----- Forwarded message from Damien Morton ----- From matanas at samikel.com Thu Apr 7 23:08:37 2011 From: matanas at samikel.com (Guadalupe Sykes) Date: Fri, 8 Apr 2011 11:38:37 +0530 Subject: =?koi8-r?B?68/OxMnDyc/OxdLZINcgzsHMyd7JyQ==?= Message-ID: <816013536.18729223872339@samikel.com> ----------------------------------------------------------- Кондиционеры от 15000 рублей General Climate, LG, Panasonic, Hitachi, Daikin Установка в течении 2-3 дней Мульти-сплит системы, VRV,VRF-системы Послепродажное сервисное обслуживание (499) 343-30-29 (926) 906-30-29 ----------------------------------------------------------- From joughey at poznayka.ru Fri Apr 8 10:00:40 2011 From: joughey at poznayka.ru (=?koi8-r?B?78zF09E=?=) Date: Fri, 8 Apr 2011 14:00:40 -0300 Subject: =?koi8-r?B?62FrIMTF28XXzyDOwcrUySBrzMnFztRv1w==?= Message-ID: <000d01cbf60e$7d5af880$6400a8c0@joughey> Предлагаем качественную доставку рекламы Базы адресов постоянно обновляются Очень гибкая система скидок постоянным клиентам до 50% При заказе 2х рассылок, 3я бесплатная; Подготовка макета бесплатно; Быстрый выход рассылки, по желанию день в день; Самый массовый охват целевой аудитории Пробив фильтров. 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Message-ID: <4d9efd4c.130c4c9f@gathergroup.com> Rep|ica Watches: ReplicaRolex, Breitling, Omega Luxury Wrist Watches Great rep|ica watches from the likes of RolexBreitling, Omega and Cartier are paired with reliable service at this rep|ica watch site. http://superwatchessimulate.ru From eugen at leitl.org Fri Apr 8 06:49:18 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 8 Apr 2011 15:49:18 +0200 Subject: Internet probe can track you down to within 690 metres Message-ID: <20110408134918.GZ23560@leitl.org> http://www.newscientist.com/article/dn20336-internet-probe-can-track-you-down-to-within-690-metres.html Internet probe can track you down to within 690 metres 15:06 05 April 2011 by Jacob Aron Online adverts could soon start stalking you. A new way of working out where you are by looking at your internet connection could pin down your current location to within a few hundred metres. Similar techniques are already in use, but they are much less accurate. Every computer connected to the web has an internet protocol (IP) address, but there is no simple way to map this to a physical location. The current best system can be out by as much as 35 kilometres. Now, Yong Wang, a computer scientist at the University of Electronic Science and Technology of China in Chengdu, and colleagues at Northwestern University in Evanston, Illinois, have used businesses and universities as landmarks to achieve much higher accuracy. These organisations often host their websites on servers kept on their premises, meaning the servers' IP addresses are tied to their physical location. Wang's team used Google Maps to find both the web and physical addresses of such organisations, providing them with around 76,000 landmarks. By comparison, most other geolocation methods only use a few hundred landmarks specifically set up for the purpose. Closing in The new method zooms in through three stages to locate a target computer. The first stage measures the time it takes to send a data packet to the target and converts it into a distance b a common geolocation technique that narrows the target's possible location to a radius of around 200 kilometres. Wang and colleagues then send data packets to the known Google Maps landmark servers in this large area to find which routers they pass through. When a landmark machine and the target computer have shared a router, the researchers can compare how long a packet takes to reach each machine from the router; converted into an estimate of distance, this time difference narrows the search down further. "We shrink the size of the area where the target potentially is," explains Wang. Finally, they repeat the landmark search at this more fine-grained level: comparing delay times once more, they establish which landmark server is closest to the target. The result can never be entirely accurate, but it's much better than trying to determine a location by converting the initial delay into a distance or the next best IP-based method. On average their method gets to within 690 metres of the target and can be as close as 100 metres b good enough to identify the target computer's location to within a few streets. Client independent That kind of accuracy normally requires people to deliberately disclose their location, but Wang's method works without the user's permission. "This is a client-independent method," as he puts it. "The client does not need to approve anything." You can avoid any geolocation method by routing traffic through a proxy server, which makes you appear to be elsewhere. Wang can't get around this, but says he can detect proxies and so he can at least return a null result rather than a false positive. Although Wang's method could potentially allow adverts to target a certain street, advertisers may prefer to retain broader messages. "The majority of brands wouldn't necessarily want to go to that much granularity," says Jack Wallington at the Internet Advertising Bureau in London. He says the method could be useful in certain situations, however, such as targeting hungry office workers with vouchers for nearby takeaway food outlets. Wang presented the research last week at the Usenix Symposium on Networked Systems Design and Implementation in Boston. From chasidyrx at furnituremedic.com Fri Apr 8 12:53:01 2011 From: chasidyrx at furnituremedic.com (Maryln Chasidy) Date: Fri, 08 Apr 2011 16:53:01 -0300 Subject: From Steve(client): 'If you are looking for a good penispill, this is for you' Message-ID: <13u70w20v89-07005897-810p1d80@ooyfguxqm> PenisEnlargement Review / Top MaleEnhancement ... 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Количество мест ограничено. Просьба зарегистрироваться не позднее 12 апреля 2011 г. Цель конгресса: привлечь внимание государственных органов и общественности к проблемам бытового обслуживания в Российской Федерации и предложить механизмы, направленные на перспективное развитие отрасли, проанализировать текущее состояние дел, обменяться опытом и практическими решениями по сохранению предприятий в условиях кризиса, обсудить роль сферы бытового обслуживания и стратегию ее развития на новое десятилетие, а также инициировать создание межведомственной рабочей группы по разработке федерального законопроекта "О бытовом обслуживании в Российской Федерации". В Конгрессе примут участие представители органов законодательной и исполнительной власти федерального и регионального уровней, делегаты региональных ТПП и отраслевых общественных организаций, специалисты сферы потребительского рынка и услуг субъектов федерации, руководители отраслевых предприятий и компаний На Конгрессе будут обсуждаться вопросы: Современное состояние концепция и стратегия развития системы бытового обслуживания в Российской Федерации; Правовые и организационные вопросы бытового обслуживания, совершенствование государственной политики в регулировании сферы бытового обслуживания населения; инициирование создания законопроекта "О бытовом обслуживании в РФ";═ Стандарты качества жизни - социальная ориентация малого бизнеса сферы услуг; государственный социально значимый заказ, совершенствование механизма компенсаций социально аккредитованным предприятиям бытового обслуживания; Региональные программы поддержки бытового обслуживания; Основные проблемы предпринимателей сферы услуг, практический опыт, рекомендации, пути преодоления. 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See the link at the bottom to rsvp for the webcast info.*-- PR Leaping over the Firewall: A Review of Censorship Circumvention Tools Time: Tuesday, April 12, 2011, 12:00pm- 2:00pm Location: Freedom House 1301 Connecticut Ave., NW, Suite 400, Washington, DC, USA 20036 Lunch will be provided As the recent shift in political landscape within the Middle East has shown, the Internet is increasingly influencing the way that citizens around the world gather and distribute information. While these changes occur, it is vital that people are aware of how to protect themselves online and how to access information, news, and facts, when the Internet is censored. While there are sites that recognize the effectiveness of circumvention tools, there are none that assess the effectiveness of circumvention tools systematically. 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These systems will need to be built with a vision towards interop and joining a larger p2p cloud at some future point. Keep in mind I'm not really able to implement any of this "next net' vision until I'm done with my FreedomBox work (backups/distributed system/security). I've made a commitment to myself to get that stuff shipped. This is where you fine folks come in. Hopefully we can all proceed in parallel and rapidly release a coherent system that can be deployed in a grassroots manner. I'm targeting beta 1 release of my security stack stuff for ContactCon October 20th 2011. *waves at Vanessa*. Having a date/conference really focuses me and drives me to produce something that I can toss out for folks to hack on. Would love to have some slides in my presentation that talk about the progress on the network portion of our overall vision. Not sure if I'll be able to make it to the con, but I can certainly participate virtually. Essentially I don't want all the work folks are doing on FreedomBox to be obsolete due to a centrally administered network that can take them out. In short the parallel/alternative/nextnet network is the most important piece. This is kind of rough but here goes my vision/roadmap... Phase 1: access layer and the distribution layer via mesh networks. Using 802.11a/g/n and 3650mhz. It will be different region by region. I have a good idea how to cover most of Southern California (where I was born and lived for 25 years). I have war driven a fair amount and done lots of GIS type research. You can get a 1gig .shp file of LA county for $8.00 on a DVD. Then you can do all sorts of things with it, in programs like UDIG ( http://udig.refractions.net/ ) The FCC provides .shp files as well, if you want to know where towers and licensed links are etc. USGS has data on topography etc. NASA, Microsofts TerraEarth etc etc. Lots of GIS data out there for free. Use things like http://www.qsl.net/kd2bd/splat.html to do link planning. I've been doing this stuff for a while now and have been focused on building real networks. It's great to talk about theory, perfect world, IP is broken, replacing TCP/IP etc, but in the end it's really not practical. However I'm not opposed to replacing layer2 in wifi. See http://tier.cs.berkeley.edu/drupal/wireless for folks who are building a TDMA based layer2 on openwrt/wrt54gl boxes. Other regions have different geography and that needs to be taken into account. Perhaps folks can start finding local organizations that will give roof space etc? I am thinking of building a localized advertising network, so the below bits include revenue percentages. They add up to 50%. This keeps costs way down, because neighborhood folks are keen to keep the network up and running to maintain advertising cash flow. Capitalistic, mod me down etc etc. :) SoCal Region Network/Revenue Plan (feel free to take this and adapt to your region). It was original written from a proprietary perspective. I've done minimal editing here to make it less so. It's available under the public domain. All rights assigned to everyone etc etc. OSS: This is a highly available system with primary hosting at a regional HQ of sorts (probably a local hackerspace) and fully redundant backup on two ec2 or other IASS provider availability zones. It contains the network command and control systems used for provisioning, billing,monitoring,authentication, ad delivery etc. Packet pushing: The packet pushing functions of the network are split into 5 layers: 1) Network core POP location (horizontal/distributed network core layer) These are located in computer rooms on mountain tops throughout southern California. These locations terminate bridged Black Diamond PtP back haul links over 3650 and whitespace frequencies. These points of presence consist of: A) vyatta based x86 rack mount systems B) switching gear C) UBNT.com 3650 and 700mhz antennas 2) Network Aggregation POP Location (horizontal/distributed network aggregation layer) (Black diamond nodes) (30% revenue sharing) These are located in peoples houses that have been early adopters and are willing to take on the burden of a nascent network. They host an AP/switch, iboot, ups, sheeva plug, x86 ad server. All contained in a locked box with only the antennas/connectors exposed. 3) Network Distribution POP Location (horizontal/distributed network distribution layer) (Green diamond nodes) (15% revenue sharing) mesh gateway ap 4) Neighborhood POP (Blue diamond nodes - mesh client ap) (4% revenue sharing) 5) Block POP (Red diamond nodes in home ap) (1% revenue sharing) Phase 2: Linking up regional networks (at least one per state, probably one per city/county). By this I mean one regional network. There will be many many many meshes setup, in varying degrees of coverage, bandwidth, backhaul characteristics etc. They will rapidly converge into regional networks and interconnect via some sort of external gateway protocol (probably BGP but maybe not). This allows the individual networks to stay small, agile, independent (avoiding becoming a conglomerate that can be easily shut down), but to interconnect/peer with each other to implement regional traffic flow etc. I would like to see a network wide system utilizing: n2n for tunneling traffic between local and regional networks across the existing backbone in a transparent method as possible. Some MTU hit would be taken, but I think this is acceptable. Phanthom/Tor/I2P for full end to end encryption/privacy/anonymity. No one should be more powerful or trusted then anyone else. Some centralization might be required (for example hosting a distributed hash table with a directory of nodes). I would like to avoid that, and I can certainly make it optional. So a network could operate on a pure localized peer to peer basis. A wizard could ask something like "do you wish to connect your cloud with other clouds on a global basis?" Dunno. Something to think about. I feel that a small amount of centralized infrastructure that leads to rapid boot strapping is a useful thing. MPLS for making the back bone scale. Not sure if this is strictly necessary, but it seems like a cool idea. I've not done enough with MPLS in a pure software routing environment to know if it's a workable state or not. Google did a presentation at the last NANOG on the subject that seemed to make it look like it was workable for them at a large scale http://nanog.org/meetings/nanog50/abstracts.php?pt=MTYzNSZuYW5vZzUw&nm=nanog50 Phase 3: Linking up with the rest of the world. Not sure how to go about this. This is where the global entity comes in. The rest of the world uses BGP to send route announcements around. We would need an entity for the AS and IP space to be assigned to. So that's about the totality of my vision for now. It's how I plan to implement the road map that Isaac laid out the other day. Please attack each and every aspect of this and make it awesome! ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From glavbuh at snabs.ru Tue Apr 12 00:22:51 2011 From: glavbuh at snabs.ru (=?koi8-r?B?+sHLz84gzyDaxc3MxQ==?=) Date: Tue, 12 Apr 2011 12:52:51 +0530 Subject: =?koi8-r?B?58zPwsHM2M7PxSDJ2s3FzsXOycUg2sHLz87BIM8g2sXNzMU=?= Message-ID: <000d01cbf8e2$6f107d00$6400a8c0@glavbuh> 19 Апреля ВНИМАНИЕ ИЗМЕНЕНИЯ! ПРОБЛЕМЫ ПРИМЕНЕНИЯ ДЕЙСТВУЮЩЕГО ЗАКОНОДАТЕЛЬСТВА В СФЕРЕ ЗЕМЛЕПОЛЬЗОВАНИЯ С УЧЕТОМ ИЗМЕНЕНИЙ 2011 ГОДА 8 (495) ЧЧ5-З2.66 или 4Ч-5Ч*О95 Объекты земельных правоотношений. Вопросы кадастрового учета земельных участков. Особенности кадастрового учета вновь создаваемых и изменяемых объектов недвижимости в соответствии с Федеральным законом от 24.07.2007 N 221-ФЗ "О государственном кадастре недвижимости". Практические вопросы кадастровой стоимости объектов недвижимости. Право постоянного (бессрочного) пользования землей. Практические вопросы правового статуса землепользователя. Права собственников при разрушении объекта недвижимого имущества. Правовой режим земель сельскохозяйственного назначения. Проблемы распоряжения земельными долями из земель сельскохозяйственного назначения. Арбитражная практика. Приватизация земли. Пути решения вопросов, возникающих при предоставлении земельных участков из государственной и муниципальной собственности. Распоряжение земельными участками, государственная собственность на которые не разграничена. Земли поселений. Понятие разрешенного использования земельных участков с учетом требований Градостроительного кодекса Российской Федерации. Особенности предоставления земельных участков под строительство. Оформление разрешений на строительство с учетом требований земельного законодательства. Особенности предоставления земельных участков под многоэтажными жилыми домами. Практические рекомендации. Урегулирование земельных отношений сособственниками помещений, в том числе нежилых, в многоквартирных домах. Порядок заключения, изменения и расторжения договоров аренды земельных участков, находящихся в государственной или муниципальной собственности с учетом практики арбитражных судов. Некоторые особенности определения сроков по договору аренды земельных участков. Государственная регистрация прав и сделок с землей. Земельные отношения в особых экономических зонах. Налогообложение в сфере землепользования. Вся информация по тел: 8 Моск. код: ЧЧ*53*96*8 \\// ЧЧ/53\96/8 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 3637 bytes Desc: not available URL: From eugen at leitl.org Tue Apr 12 07:35:01 2011 From: eugen at leitl.org (Eugen Leitl) Date: Tue, 12 Apr 2011 16:35:01 +0200 Subject: Inside the Killing Machine Message-ID: <20110412143501.GF23560@leitl.org> http://www.newsweek.com/2011/02/13/inside-the-killing-machine.html Inside the Killing Machine President Obama is ordering a record number of Predator strikes. An exclusive interview with a man who approved blethal operations.b Ethan Miller / Getty Images It was an ordinary-looking room located in an office building in northern Virginia. The place was filled with computer monitors, keyboards, and maps. Someone sat at a desk with his hand on a joystick. John A. Rizzo, who was serving as the CIAbs acting general counsel, hovered nearby, along with other people from the agency. Together they watched images on a screen that showed a man and his family traveling down a road thousands of miles away. The vehicle slowed down, and the man climbed out. A moment later, an explosion filled the screen, and the man was dead. bIt was very businesslike,b says Rizzo. An aerial drone had killed the man, a high-level terrorism suspect, after he had gotten out of the vehicle, while members of his family were spared. bThe agency was very punctilious about this,b Rizzo says. bThey tried to minimize collateral damage, especially women and children.b The broad outlines of the CIAbs operations to kill suspected terrorists have been known to the public for some timebincluding how the United States kills Qaeda and Taliban militants by drone aircraft in Pakistan. But the formal process of determining who should be hunted down and bblown to bits,b as Rizzo puts it, has not been previously reported. A look at the bureaucracy behind the operations reveals that it is multilayered and methodical, run by a corps of civil servants who carry out their duties in a professional manner. Still, the fact that Rizzo was involved in bmurder,b as he sometimes puts it, and that operations are planned in advance in a legalistic fashion, raises questions. Nick Ut Gallery: A History of Bombing from Superpowers to Insurgencies War: It's All About the Bombs More than a year after leaving the government, Rizzo, a bearded, elegant 63-year-old who wears cuff links and pale yellow ties, discussed his role in the CIAbs blethal operationsb with me over CC4tes du Rhone and steak in a Washington restaurant. At times, Rizzo sounded cavalier. bItbs basically a hit list,b he said. Then he pointed a finger at my forehead and pretended to pull a trigger. bThe Predator is the weapon of choice, but it could also be someone putting a bullet in your head.b The number of such killings, carried out mostly by Predators in Pakistan, has increased dramatically during the Obama administration, and these covert actions have become an integral part of U.S. counterterrorism strategy. How CIA staffers determine whether to target someone for lethal operations is a relatively straightforward, and yet largely unknown, story. The president does not review the individual names of people; Rizzo explains that he was the one who signed off. People in Washington talk about a btarget list,b as former undersecretary of state Richard Armitage described the process at a recent event in Washington. In truth, there is probably no official CIA roster of those who are slated to die. bI never saw a list,b says a State Department official who has been involved in discussions about lethal operations, speaking without attribution because of the nature of the subject. Officials at the CIA select targets for bneutralization,b he explains. bThere were individuals we were searching for, and we thought, itbs better now to neutralize that threat,b he says. The military and the CIA often pursue the same targetsbOsama bin Laden, for examplebbut handle different regions of the world. Sometimes they team upbor even exchange jobs. When former CIA officer Henry A. Crumpton was in Afghanistan after 9/11, he and Gen. Stanley McChrystalbthe former head of Joint Special Operations Command, a secretive military unitbworked closely together, and so did their subordinates. bSome of the people I knew and who worked for me went to work for himband vice versa,b recalls Crumpton. Some counterterrorism experts say that President Obama and his advisers favor a more aggressive approach because it seems more practicalbthat administration officials prefer to eliminate terrorism suspects rather than detain them. bSince the U.S. political and legal situation has made aggressive interrogation a questionable activity anyway, there is less reason to seek to capture rather than kill,b wrote American Universitybs Kenneth Anderson, author of an essay on the subject that was read widely by Obama White House officials. bAnd if one intends to kill, the incentive is to do so from a standoff position because it removes potentially messy questions of surrender.b In defense of a hard-nosed approach, administration officials say the aerial-drone strikes are wiping out Qaeda militants and reducing the chances of another terrorist attack. They have also been careful to reassure the public that the killings are legal. When NEWSWEEK asked the administration for comment, a U.S. official who declined to be identified addressing such a sensitive subject said: bThese CT [counterterrorism] operations are conducted in strict accordance with American law and are governed by legal guidance provided by the Department of Justice.b Explains Bruce Riedel, a former CIA officer, bWebre not in kindergarten on this anymore: webve been doing this since 2001, and therebs a well-established protocol.b A Los Angeles Times article once described John Rizzo as bthe most influential career lawyer in CIA history,b and he arguably knows more than anyone else in the government about the legal aspects of the CIAbs targeted killings. But he stumbled into the world of espionage almost by accident. He graduated from George Washington University Law School and was living in D.C. in the 1970s when the Church committee released its report on the CIAbs attempts to assassinate foreign leaders. Rizzo sensed an opportunity: bWith all that going on, theybd need lawyers.b He got a CIA job soon afterward. Decades later, as the CIAbs interrogations and lethal operations were ramped up after 9/11, Rizzo found himself at the center of controversy. He was, as he puts it, bup to my eyeballsb in President Bushbs program of enhanced interrogations in the so-called black sites, or secret prisons, located in Afghanistan and in other countries. Justice Department lawyer John C. Yoo wrote the infamous btorture memob of August 2002 because Rizzo had asked for clarification about techniques that could be used on detainees. Rizzo had once hoped to become the CIAbs general counsel, but members of the Senate intelligence committee balked because of the role he played in authorizing the interrogations. Rizzo retired in 2009. Today, Rizzo can sometimes sound boastful. bHow many law professors have signed off on a death warrant?b he asks. He is quick to emphasize that the groundwork was prepared in a judicious manner, and felt it important that he observe the killing of some of the high-level terrorism suspects via live footage shown in CIA offices. bI was concerned that it be done in the cleanest possible way,b he explains. Clean, but always morally complex. Rizzo would sometimes find himself sitting in his office on the seventh floor of the CIA building with a cable about a terrorism suspect in front of him, and he would wonder how his Irish-Italian parents would feel about his newly assigned duties. After President Bush authorized the CIA to hunt down Qaeda fighters in the wake of 9/11, bthe attorneys were always involved, but they were very goodbvery aggressive and helpful, in fact,b says Crumpton. bThey would help us understand international law and cross-border issues, and they would interpret specific language of the presidential directive.b Under another Bush order, signed several years later, a variety of people who worked in terrorist camps could be targeted, and not just named terrorism suspects; at that point, the pool of potential candidates reviewed by CIA lawyers became much larger. Despite the secrecy surrounding these orders, their scope has become clear. bThe authority given in these presidential findings is surely the most sweeping and most lethal since the founding of the CIA,b William C. Banks, director of Syracuse Universitybs Institute for National Security and Counterterrorism, told a House committee. The hub of activity for the targeted killings is the CIAbs Counterterrorist Center, where lawyersbthere are roughly 10 of them, says Rizzobwrite a cable asserting that an individual poses a grave threat to the United States. The CIA cables are legalistic and carefully argued, often running up to five pages. Michael Scheuer, who used to be in charge of the CIAbs Osama bin Laden unit, describes ba dossier,b or a btwo-page document,b along with ban appendix with supporting information, if anybody wanted to read all of it.b The dossier, he says, bwould go to the lawyers, and they would decide. They were very picky.b Sometimes, Scheuer says, the hurdles may have been too high. bVery often this caused a missed opportunity. The whole idea that people got shot because someone has a hunchbI only wish that was true. If it were, there would be a lot more bad guys dead.b Sometimes, as Rizzo recalls, the evidence against an individual would be thin, and high-level lawyers would tell their subordinates, bYou guys did not make a case.b bSometimes the justification would be that the person was thought to be at a meeting,b Rizzo explains. bIt was too squishy.b The memo would get kicked back downstairs. The cables that were bready for prime time,b as Rizzo puts it, concluded with the following words: bTherefore we request approval for targeting for lethal operation.b There was a space provided for the signature of the general counsel, along with the word bconcurred.b Rizzo says he saw about one cable each month, and at any given time there were roughly 30 individuals who were targeted. Many of them ended up dead, but not all: bNo. 1 and No. 2 on the hit parade are still out there,b Rizzo says, referring to byou-know-who and [Ayman al-] Zawahiri,b a top Qaeda leader. As administration critics have pointedout, government officials have to go through a more extensive process in order to obtain permission to wiretap someone in this country than to make someone the target of a lethal operation overseas. Rizzo seems bitter that he and other CIA officials have been criticized for authorizing harsh interrogations under Bush, and yet there has been little outcry over the faster pace of lethal operations under Obama. (From 2004 to 2008, Bush authorized 42 drone strikes, according to the New America Foundation. The number has more than quadrupled under President Obamabto 180 at last count.) The detainees, by and large, survived, Rizzo observes; today, high-level terrorism suspects often do not. And for all the bureaucratic review, itbs not always precise in the real world. In December people took to the streets of Islamabad to protest the strikes and to show support for a Waziristan resident, Karim Khan, whose son and brother were killed in a strike in 2009 and has filed a lawsuit against the U.S., charging a CIA official for their deaths. Administration officials insist that the targeted killings rest on a solid legal foundation, but many scholars disagree. Georgetown Universitybs Gary Solis, the author of The Law of Armed Conflict, says people at the CIA who pilot unmanned aerial vehicles are civilians directly engaged in hostilities, an act that makes them bunlawful combatantsb and possibly subject to prosecution. These days, Rizzo is working on a memoir. He does not talk about the morality of what he didbhe is not that kind of guybbut lately has been trying to come to terms with the implications of the deadly task he performed, and which others are now performing in that office building in Virginia. From eugen at leitl.org Tue Apr 12 09:01:49 2011 From: eugen at leitl.org (Eugen Leitl) Date: Tue, 12 Apr 2011 18:01:49 +0200 Subject: My vision for what the distributed-decentralized-internet should be Message-ID: <20110412160149.GL23560@leitl.org> ----- Forwarded message from Charles N Wyble ----- From tresatambp at abimltd.com Wed Apr 13 04:11:16 2011 From: tresatambp at abimltd.com (Tresa Tam) Date: Wed, 13 Apr 2011 04:11:16 -0700 Subject: Rep1icaWatches, rep1icawatch, mens watches, ladies watches from $160 each Message-ID: <4da584d4.3f00d1f2@abimltd.com> Rep1icaWatches, rep1icawatch, mens watches, ladies watches We sale mens watches, ladies watches, Such as RolexWatches, tag heuer watches, Cartier watches, Chanel watches, Omega watches .. Choose the most qualitative replica watches here http://watchesevent.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 715 bytes Desc: not available URL: From gnu at toad.com Wed Apr 13 04:17:59 2011 From: gnu at toad.com (John Gilmore) Date: Wed, 13 Apr 2011 04:17:59 -0700 Subject: [Freedombox-discuss] Cory Doctorow's fictional FreedomBox helps us visualize it Message-ID: It seems that once you follow a genius, you often find that other geniuses had already thought about that topic. Science fiction writer Cory Doctorow wrote a kids' book called Little Brother, whose plot revolves around high-school kids successfully culture-jamming against the Department of Homeland Security after it runs amok and starts kidnapping San Francisco residents into secret prisons. Lots of cool tech tricks are described, which frequently really work in the real world. One of them is a software distro called ParanoidLinux that runs on discarded zero-cost Microsoft XBox gaming hardware, creating an encrypted overlay network called Xnet. I'll let you read the story without saying more. ParanoidLinux is definitely one man's vision of solid Freedom Box software, useful when your government is trying to spy out and suppress anybody who disagrees with what it's doing. It's well worth reading that section. Cory offers all his books for free public downloads under a CC license. He makes money when people buy his books; but he gets more readers when people download and share them, and he wants both money and readers, so he does both. Get Little Brother in dozens of online formats (or printed copies) here: http://craphound.com/littlebrother/ http://craphound.com/littlebrother/download/ Search the online format for ParanoidLinux, then start reading... and if and when you get hooked, go back and start from the beginning. When you're done, give the book or file to a kid you know. John _______________________________________________ Freedombox-discuss mailing list Freedombox-discuss at lists.alioth.debian.org http://lists.alioth.debian.org/mailman/listinfo/freedombox-discuss ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From omaidapd at fsbankblm.com Wed Apr 13 08:35:48 2011 From: omaidapd at fsbankblm.com (Ofelia Maida) Date: Wed, 13 Apr 2011 09:35:48 -0600 Subject: 30 CialisPills x 20mg for $71.52 Free airmail shipping. Accept VISA/MC Message-ID: <201104131436.A7E4CABAB30F57786EFAADAD@p8117871> Cialis20mg x 90 pills ONLY $165.53 (plus 20% free pills) 30 pills x 20mg for $71.52 Free airmail shipping. Accept VISA/MC http://healthdrugsmedicine.ru From b.j.dons at lasercomponents.ru Wed Apr 13 02:30:22 2011 From: b.j.dons at lasercomponents.ru (=?koi8-r?B?9NLVxM/X2cUgy87J1svJ?=) Date: Wed, 13 Apr 2011 10:30:22 +0100 Subject: =?koi8-r?B?7s/SzcHUydfOzy3NxdTPxMnexdPLz8Ugz8bP0s3Mxc7J0SDLwcTSz9fZ?= =?koi8-r?B?yCDEz8vVzcXO1M/X?= Message-ID: <8506E5C37D6844DE8B4F772D439D19F1@radinovic2> 14 и 25 апреля Тема: Кадровый документооборот. Трудовые отношения: регулирование, документирование, налогообложение Московский код; ЧЧ\5*4О//95 : 7Ч2.9198 Андреева Валентина - консультант-преподаватель, один из лучших специалистов России в области кадрового делопроизводства. Профессор кафедры Трудового права Академии Правосудия при Верховном Суде РФ (Москва), кандидат наук, документовед. 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Name: not available Type: text/html Size: 4111 bytes Desc: not available URL: From axule59 at fitme.ru Wed Apr 13 04:33:11 2011 From: axule59 at fitme.ru (=?koi8-r?B?68/O09TBztTJzg==?=) Date: Wed, 13 Apr 2011 12:33:11 +0100 Subject: =?koi8-r?B?7dkgzsHKxMXNIMTM0SD3wdMgy8zJZc7Uz9c=?= Message-ID: <684F8A9FC87D4A19AC68E1CF4014D2C0@MICOHVILLA7> Предлагаем качественную доставку рекламы Базы адресов постоянно обновляются Очень гибкая система скидок постоянным клиентам до 50% При заказе 2х рассылок, 3я бесплатная; Подготовка макета бесплатно; Быстрый выход рассылки, по желанию день в день; Самый массовый охват целевой аудитории Пробив фильтров. Любые формы оплаты; Каждая рассылка перед отправкой тестируется; Москва от 2 тыс руб. Россия от 3000 руб. Страны СНГ от 2,5 тыс руб. Наши цены самые альтернативные, закажите у Нас и Вы будете удивлены качеством обслуживания. Формируем базы под каждое направление, продукт реализации. Фокусировка себя полностью оправдывает. тел: Девятьсот шестьдесят четыре, семьсот два, тридцать шесть, восемьдесят пять From teddks at gmail.com Wed Apr 13 10:19:11 2011 From: teddks at gmail.com (Ted Smith) Date: Wed, 13 Apr 2011 13:19:11 -0400 Subject: [Freedombox-discuss] Cory Doctorow's fictional FreedomBox helps us visualize it In-Reply-To: <20110413112403.GY23560@leitl.org> References: <20110413112403.GY23560@leitl.org> Message-ID: <1302715151.1648.38.camel@anglachel> I really disliked Little Brother. It treated young people in a very condescending way, and for all the lip service paid to anarchism and revolution, was ultimately limply liberal (spoiler: the book ends with the protagonist urging the reader to get the Bad Guys out of power... by VOTING! radical!). More disturbingly, the book eschewed actually-existing technology in favor of fictionalizing reality. Instead of using, say, Pidgin and OTR, the characters used "ParanoidIM", which did _exactly_ the same thing. Instead of using Freenet in darknet-mode, Doctorow invented the "XNet" crap. Doctorow was good enough to include a real description of an OpenPGP signing party, and an okay handling of webs of trust (he conflated key-authenticity assertions with real trust, but at least he acknowledge the subject at all), but for some reason didn't take the friend-to-friend aspect far enough for it to be effective in real life. If the Little Brother protagonist could get all his dissident friends to generate and install OpenPGP software, they could have installed Freenet and Tor. I know from experience it's possible for high school kids to do that. A hilarious anecdote about the ParanoidLinux/ParanoidXbox is that one of the highlighted characteristics in the book, and something (IIRC) the real-world copycat project tried to reproduce, was "chaff". ParanoidLinux had some program that automatically connected to "clean" websites (I think MySpace was an example) and made it look like you weren't doing anything special by "hiding the secure traffic in a haystack of innocent connections". This chaff wasn't encrypted noise, it didn't go out over Tor or anything like that, it just went out, in the clear, directly to myspace.com. I haven't read anything else of Doctorow's, but I hope that he got himself a tech consultant after Little Brother, because his writing is too good to be wasted on fictional revolution-manuals. On Wed, 2011-04-13 at 13:24 +0200, Eugen Leitl wrote: > ----- Forwarded message from John Gilmore ----- > > From: John Gilmore > Date: Wed, 13 Apr 2011 04:17:59 -0700 > To: freedombox-discuss at lists.alioth.debian.org, gnu at toad.com > Subject: [Freedombox-discuss] Cory Doctorow's fictional FreedomBox helps us > visualize it > > It seems that once you follow a genius, you often find that other > geniuses had already thought about that topic. > > Science fiction writer Cory Doctorow wrote a kids' book called Little > Brother, whose plot revolves around high-school kids successfully > culture-jamming against the Department of Homeland Security after it > runs amok and starts kidnapping San Francisco residents into secret > prisons. Lots of cool tech tricks are described, which frequently > really work in the real world. One of them is a software distro > called ParanoidLinux that runs on discarded zero-cost Microsoft XBox > gaming hardware, creating an encrypted overlay network called Xnet. > I'll let you read the story without saying more. ParanoidLinux is > definitely one man's vision of solid Freedom Box software, useful > when your government is trying to spy out and suppress anybody who > disagrees with what it's doing. It's well worth reading that section. > > Cory offers all his books for free public downloads under a CC > license. He makes money when people buy his books; but he gets more > readers when people download and share them, and he wants both money > and readers, so he does both. Get Little Brother in dozens of online > formats (or printed copies) here: > > http://craphound.com/littlebrother/ > http://craphound.com/littlebrother/download/ > > Search the online format for ParanoidLinux, then start reading... > and if and when you get hooked, go back and start from the beginning. > When you're done, give the book or file to a kid you know. > > John [demime 1.01d removed an attachment of type application/pgp-signature which had a name of signature.asc] From eugen at leitl.org Wed Apr 13 04:24:03 2011 From: eugen at leitl.org (Eugen Leitl) Date: Wed, 13 Apr 2011 13:24:03 +0200 Subject: [Freedombox-discuss] Cory Doctorow's fictional FreedomBox helps us visualize it Message-ID: <20110413112403.GY23560@leitl.org> ----- Forwarded message from John Gilmore ----- From eugen at leitl.org Wed Apr 13 05:58:18 2011 From: eugen at leitl.org (Eugen Leitl) Date: Wed, 13 Apr 2011 14:58:18 +0200 Subject: Conference: A Review of Censorship Circumvention Tools Message-ID: <20110413125818.GF23560@leitl.org> ----- Forwarded message from Poor Richard ----- From Carla558 at chalexinc.com Wed Apr 13 18:04:32 2011 From: Carla558 at chalexinc.com (Miguel Gmez) Date: Wed, 13 Apr 2011 18:04:32 -0700 Subject: Biggest selection of European tables pills Message-ID: <003819.917GBTZCTJ.Z9889NLCT1162148@ploc.fr> A non-text attachment was scrubbed... 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Name: not available Type: text/html Size: 2021 bytes Desc: not available URL: From ayeletmira at ingifts.ru Thu Apr 14 03:40:09 2011 From: ayeletmira at ingifts.ru (=?koi8-r?B?4tXIx8HM1MXS1SDLwcsg1crUySDP1CDu5PM=?=) Date: Thu, 14 Apr 2011 11:40:09 +0100 Subject: =?koi8-r?B?7uTzLiD1yM/EIM/UINDSydrOwc7J0SDOwczPx8/Xz8og19nHz8TZIM7F?= =?koi8-r?B?z8LP087P18HOzs/K?= Message-ID: <000d01cbfa87$f1b60d00$6400a8c0@ayeletmira> 21 апреля Тема: (НЕДОБРОСОВЕСТНЫЕ ПОСТАВЩИКИ.) ПРАКТИЧЕСКИЕ РЕКОМЕНДАЦИИ КАК ОТВЕЧАТЬ НАЛОГОВОЙ ИНСПЕКЦИИ В СЛУЧАЕ ПРОВЕРКИ НЕДОБРОСОВЕСТНЫХ КОНТРАГЕНТОВ И КАК МОЖНО УЙТИ ОТ НДС БЕЗ ПОСЛЕДСТВИЙ Московский код;/4_4_5-З*2_-6-6 или 7-Ч2_91-98 Цель обучения: Обучающий курс даст слушателям ответ на то, как правильно заключать договоры и что делать, если он ошибся, но при этом хотел бы сохранить свои налоговые обязательства без изменений. Слушатели будут точно знать, что и как отвечать налоговой инспекции в случае проверки таких контрагентов. Поймут, как можно уйти от НДС без последствий. В период кризисных явлений в экономике, и как следствие острой нужды государства в пополнении бюджета, ФНС ужесточила требования к проверкам - повысила границу результативности проверок до миллиона рублей (приказ ФНС ╧409), а также предложила идти простым путем √ находить среди контрагентов налогоплательщика компании, которые подпадают под признаки недобросовестных и лишать налогоплательщика налоговых льгот полученных в результате взаимодействия с такими организациями (Приказ ФНС России ╧ММ-3-2/467@). Практика свидетельствует, что практически все проверки налогоплательщиков применяющих ОСН затрагивают данный вопрос с негативными для налогоплательщика последствиями. При этом налоговый орган исключает из состава затрат НП и вычетов по НДС суммы по контрагентам, которые, например, просто не отвечают на запрос в рамках встречных проверок, либо не заплатили налоги и т.п. Подчас очень тяжело отстоять свою правоту в спорах с налоговым органом. Курс посвящен вопросу защиты налогоплательщика, призван помочь ему как не погрязнуть в тотальных проверках своих контрагентов, так и впоследствии защитить свои права по взаимоотношениям я такими компаниями. На Обучении не только будут показаны способы противодействия придиркам налоговой, но и будут разобраны способы заключения договоров, которые в принципе исключают возможность признания лица недобросовестным, а также законные способы снижение налоговой нагрузки по НДС в том случае, если налогоплательщик в этом заинтересован. Программа: 1. Методические указания Минфина о назначении выездных налоговых проверок (включая Приказ ФНС от 22.09.10 N ММB-7-2/461@, Приказ УФНС по г. Москве от 1 сентября 2008 г ╧409 и др.) 2. Методические указания Минфина по поиску недобросовестных контрагентов. Рассмотрение мер, которые планирует принять Минфин, Минюст по борьбе с однодневками. 3. Основания признания налоговой выгоды необоснованной (на основании судебной практики, писем Минфина, практики проверок). 4. Что необходимо сделать, чтобы проявить разумную осмотрительность. Какие документы и какую информацию о контрагенте необходимо собрать. 5. Как защититься от претензий налогового органа о том, что контрагент: * не платит налоги и не сдает отчетность; * не отвечает на встречные проверки; * не находиться по месту регистрации, либо зарегистрирован по адресу массовой регистрации; * директор БОМЖ, ничего не подписывал, его подпись подделали и т.п. * директор является "массовым", в отношении руководителя проводятся розыскные мероприятия; * проведенный осмотр показал, что компания не могла отгрузить товар с адреса, указанного в накладной, счете-фактуре; * коды ОКВЭД контрагента не позволяют ему произвести действия, которые он якобы произвел по отношению к налогоплательщику (не может выполнять работы, поставлять товар и тп., так как создан для иных целей); * иные претензии. 6. Анализ предмета доказывания по спорам о получении необоснованной налоговой выгоды. Установление размера требований по подобным делам. Взыскание всех ранее заявленных вычетов и расходов как нарушение принципа соразмерности и справедливости. Анализ аналогичной практики Европейского Суда. 7. Разбор основных ошибок допускаемых налоговыми органами в процессе доказывания получение налоговый выгоды (встречные проверки реально не проводятся, а данные берется из компьютерной системы учета, вместо допросов проводиться опрос, вместо экспертизы получаются заключения специалиста и т.п.). Как использовать ошибки (подробно). 8. Создание преюдиции для доказывания реальности сделки. 9. Способ ухода от признания налоговой выгоды необоснованной при заключении договоров с поставщиками при помощи посредника. Как построить договор, чтобы претензии по поставщикам нельзя было предъявить. 10. Уход от признания налоговой выгоды необоснованной путем особого способа заключения договоров. 11. Уход от уплаты НДС с наценки путем: * заключения договора с дополнительной выгодой; * включение условий о неустойки; * использование простого товарищества. 12. Кто отвечает за работу с недобросовестными контрагентами (директор или бухгалтер) и в какой части. Рассмотрение основных законодательных инициатив и принятых в последнее время законов, направленных на борьбу с "однодневками". 13. Потеря документов по недобросовестным поставщикам. Налоговые последствия. Указания Минфина по привлечению к ответственности в таком случае. Способ защиты от налоговых претензий. Является ли потеря документов защитой от претензий правоохранительных органов. 14. Анализ возможности рассмотрения любого налогового спора в Арбитражном суде г. Москвы, как способ обойти негативную практику конкретного региона. 15. Изменение практики компенсации судебных издержек. 16. Ответы на индивидуальные вопросы. Cтоимоcть: 7900 руб. Вся информация по тел: код: (четыре девять пять) 742\91\98 <<>> ЧЧ5*З*9/6.8 -------------- next part -------------- A non-text attachment was scrubbed... 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Name: Password_details_FN18814.zip Type: application/zip Size: 105141 bytes Desc: not available URL: From brucebailey at dveriforum.ru Thu Apr 14 13:16:08 2011 From: brucebailey at dveriforum.ru (=?koi8-r?B?7sHMz8fP18/FINDMwc7J0s/Xwc7JxQ==?=) Date: Fri, 15 Apr 2011 01:46:08 +0530 Subject: =?koi8-r?B?7sHMz8fP18/FINrBy8/Oz8TB1MXM2NPU188g1yAyMDExxy4uIPPU0s/J?= =?koi8-r?B?zSDOwczPx8/X2cUg08jFzdku?= Message-ID: <3B2A1DDB563641E3B012A4794791B028@sumeetf8329cc2> 25 - 26 апреля ТЕМА: Оптимизация налогов в 2011г. (НДФЛ, страховые взносы, затратные механизмы в налоговых схемах) +7 (495) 792/2I\2\2 \\// 7-9-2\2*1\2.2 День1: Налоговое планирование налогообложения доходов с физических лиц. (НДФЛ, страховые взносы) Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь – назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: * Обзор изменений законодательства, связанных с повышением ставки страховых взносов. Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. * Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. * Использование специальных налоговых режимов: * Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. * Использование вспомогательных организаций: * Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. * Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. * Использование процентных займов от физлиц. Расчет эффективности. * Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. * Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, * Создание недоимки по налогам с ФОТ на фирме, не обремененной активами – пример "серой" схемы (как нельзя "оптимизировать"!), * Способы подтверждения источников крупных расходов физлиц и когда это необходимо. * Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. ----------------------------- День2: Налоговое планирование. Затратные механизмы для оптимизации НДС и налога на прибыль Программа: * Понятие и принципы налогового планирования: платить налоги, но не переплачивать. Как можно и как нельзя оптимизировать налоги сучетом будущих изменений законодательства, судебной практики и тенденцийразвития правоприменения. "Черные", "серые" и "белые"схемы. * Кто может быть участником "затратных" схем. Незаконные варианты: "недобросовестныеналогоплательщики" и контактирующие с ними риск-структуры ("белая"- "серая" - "черная" фирмы). Примеры "серых" схемс применением затратных механизмов (как нельзя "оптимизировать"!). Как нестать "недобросовестным". * Варианты затратных механизмов: * Виды приемлимых услуг и работ: Распространенные "плохие" варианты "виртуальных"услуг и работ (информационные, консультационные, маркетинговые, рекламные,ремонт...). Когда они все же допустимы. * Минимизация рисков "затратных" схем. "Явныепризнаки налоговой схемы" и как их избегать. Отсутствие фикции. Наличиеделовых целей, "легенда", отсутствие дублирующихся функций. Грамотноеобоснование расходов и цен. Неаффилированность, прямые и косвенные признакиаффилированности, ее негативные последствия и когда она допустима; "искусственноедробление бизнеса с целью уклонения от уплаты налогов" (подход "как кЮКОСу"); деловые цели, обосновывающие деление бизнеса. Самостоятельностьучастников "затратных" схем. * Иностранные низконалоговые компании в "затратных"схемах: проценты, роялти, аренда, услуги в России и за ее пределами и т.п.Выбор низконалоговых юрисдикций. * Ответы на вопросы. По желанию и при наличиивозможности – индивидуальное экспресс-моделирование схем налоговогопланирования для компаний-участниц семинара. По вопpоcам подробной информации и pегucтаpацuu обpащайтеcь по тел: (Ч95) 792*2I-2-2 и ЧЧ5\З9_68 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 7996 bytes Desc: not available URL: From schneier at SCHNEIER.COM Fri Apr 15 00:13:34 2011 From: schneier at SCHNEIER.COM (Bruce Schneier) Date: Fri, 15 Apr 2011 02:13:34 -0500 Subject: CRYPTO-GRAM, April 15, 2011 Message-ID: CRYPTO-GRAM April 15, 2011 by Bruce Schneier Chief Security Technology Officer, BT schneier at schneier.com http://www.schneier.com A free monthly newsletter providing summaries, analyses, insights, and commentaries on security: computer and otherwise. For back issues, or to subscribe, visit . You can read this issue on the web at . These same essays and news items appear in the "Schneier on Security" blog at , along with a lively comment section. An RSS feed is available. ** *** ***** ******* *********** ************* In this issue: Detecting Cheaters Ebook Fraud Unanticipated Security Risk of Keeping Your Money in a Home Safe News Changing Incentives Creates Security Risks Euro Coin Recycling Scam Security Fears of Wi-Fi in London Underground Schneier News Epsilon Hack Schneier's Law How did the CIA and FBI Know that Australian Government Computers Were Hacked? ** *** ***** ******* *********** ************* Detecting Cheaters Our brains are specially designed to deal with cheating in social exchanges. The evolutionary psychology explanation is that we evolved brain heuristics for the social problems that our prehistoric ancestors had to deal with. Once humans became good at cheating, they then had to become good at detecting cheating -- otherwise, the social group would fall apart. Perhaps the most vivid demonstration of this can be seen with variations on what's known as the Wason selection task, named after the psychologist who first studied it. Back in the 1960s, it was a test of logical reasoning; today, its used more as a demonstration of evolutionary psychology. But before we get to the experiment, let's get into the mathematical background. Propositional calculus is a system for deducing conclusions from true premises. It uses variables for statements because the logic works regardless of what the statements are. College courses on the subject are taught by either the mathematics or the philosophy department, and they're not generally considered to be easy classes. Two particular rules of inference are relevant here: *modus ponens* and *modus tollens*. Both allow you to reason from a statement of the form, "if P, then Q." (If Socrates was a man, then Socrates was mortal. If you are to eat dessert, then you must first eat your vegetables. If it is raining, then Gwendolyn had Crunchy Wunchies for breakfast. That sort of thing.) *Modus ponens* goes like this: If P, then Q. P. Therefore, Q. In other words, if you assume the conditional rule is true, and if you assume the antecedent of that rule is true, then the consequent is true. So, If Socrates was a man, then Socrates was mortal. Socrates was a man. Therefore, Socrates was mortal. *Modus tollens* is more complicated: If P, then Q. Not Q. Therefore, not P. If Socrates was a man, then Socrates was mortal. Socrates was not mortal. Therefore, Socrates was not a man. This makes sense: if Socrates was not mortal, then he'd be a demigod or a stone statue or something. Both are valid forms of logical reasoning. If you know "if P, then Q" and "P," then you know "Q." If you know "if P, then Q" and "not Q," then you know "not P." (The other two similar forms don't work. If you know "if P, then Q" and "Q," you don't know anything about "P." And if you know "if P, then Q" and "not P," then you don't know anything about "Q.") If I explained this in front of an audience full of normal people, not mathematicians or philosophers, most of them would be lost. Unsurprisingly, they would have trouble either explaining the rules or using them properly. Just ask any grad student who has had to teach a formal logic class; people have trouble with this. Consider the Wason selection task. Subjects are presented with four cards next to each other on a table. Each card represents a person, with each side listing some statement about that person. The subject is then given a general rule and asked which cards he would have to turn over to ensure that the four people satisfied that rule. For example, the general rule might be, "If a person travels to Boston, then he or she takes a plane." The four cards might correspond to travelers and have a destination on one side and a mode of transport on the other. On the side facing the subject, they read: "went to Boston," "went to New York," "took a plane," and "took a car." Formal logic states that the rule is violated if someone goes to Boston without taking a plane. Translating into propositional calculus, there's the general rule: "if P, then Q." The four cards are "P," "not P," "Q," and "not Q." To verify that "if P, then Q" is a valid rule, you have to verify *modus ponens* by turning over the "P" card and making sure that the reverse says "Q." To verify *modus tollens*, you turn over the "not Q" card and make sure that the reverse doesn't say "P." Shifting back to the example, you need to turn over the "went to Boston" card to make sure that person took a plane, and you need to turn over the "took a car" card to make sure that person didn't go to Boston. You don't -- as many people think -- need to turn over the "took a plane" card to see if it says "went to Boston"; because you don't care. The person might have been flying to Boston, New York, San Francisco, or London. The rule only says that people going to Boston fly; it doesn't break the rule if someone flies elsewhere. If you're confused, you aren't alone. When Wason first did this study, fewer than 10 percent of his subjects got it right. Others replicated the study and got similar results. The best result I've seen is "fewer than 25 percent." Training in formal logic doesn't seem to help very much. Neither does ensuring that the example is drawn from events and topics with which the subjects are familiar. People are just bad at the Wason selection task. They also tend to only take college logic classes upon requirement. This isn't just another "math is hard" story. There's a point to this. The one variation of this task that people are surprisingly good at getting right is when the rule has to do with cheating and privilege. For example, change the four cards to children in a family -- "gets dessert," "doesn't get dessert," "ate vegetables," and "didn't eat vegetables" -- and change the rule to "If a child gets dessert, he or she ate his or her vegetables." Many people -- 65 to 80 percent -- get it right immediately. They turn over the "ate dessert" card, making sure the child ate his vegetables, and they turn over the "didn't eat vegetables" card, making sure the child didn't get dessert. Another way of saying this is that they turn over the "benefit received" card to make sure the cost was paid. And they turn over the "cost not paid" card to make sure no benefit was received. They look for cheaters. The difference is startling. Subjects don't need formal logic training. They don't need math or philosophy. When asked to explain their reasoning, they say things like the answer "popped out at them." Researchers, particularly evolutionary psychologists Leda Cosmides and John Tooby, have run this experiment with a variety of wordings and settings and on a variety of subjects: adults in the US, UK, Germany, Italy, France, and Hong Kong; Ecuadorian schoolchildren; and Shiriar tribesmen in Ecuador. The results are the same: people are bad at the Wason selection task, except when the wording involves cheating. In the world of propositional calculus, there's absolutely no difference between a rule about traveling to Boston by plane and a rule about eating vegetables to get dessert. But in our brains, there's an enormous difference: the first is a arbitrary rule about the world, and the second is a rule of social exchange. It's of the form "If you take Benefit B, you must first satisfy Requirement R." Our brains are optimized to detect cheaters in a social exchange. We're good at it. Even as children, we intuitively notice when someone gets a benefit he didn't pay the cost for. Those of us who grew up with a sibling have experienced how the one child not only knew that the other cheated, but felt compelled to announce it to the rest of the family. As adults, we might have learned that life isn't fair, but we still know who among our friends cheats in social exchanges. We know who doesn't pay his or her fair share of a group meal. At an airport, we might not notice the rule "If a plane is flying internationally, then it boards 15 minutes earlier than domestic flights." But we'll certainly notice who breaks the "If you board first, then you must be a first-class passenger" rule. This essay was originally published in IEEE Security & Privacy http://www.schneier.com/essay-337.html It is an excerpt from the draft of my new book. http://www.schneier.com/blog/archives/2011/02/societal_securi.html Another explanation of the Wason Selection Task, with a possible correlation with psychopathy. http://thelastpsychiatrist.com/2010/12/test_of_psychopathy.html ** *** ***** ******* *********** ************* Ebook Fraud There is an interesting post -- and discussion -- on the blog Making Light about ebook fraud. Currently there are two types of fraud. The first is content farming, discussed in two interesting blog posts linked to below. People are creating automatically generated content, web-collected content, or fake content, turning it into a book, and selling it on an ebook site like Amazon.com. Then they use multiple identities to give it good reviews. (If it gets a bad review, the scammer just relists the same content under a new name.) That second blog post contains a screen shot of something called "Autopilot Kindle Cash," which promises to teach people how to post dozens of ebooks to Amazon.com per day. The second type of fraud is stealing a book and selling it as an ebook. So someone could scan a real book and sell it on an ebook site, even though he doesn't own the copyright. It could be a book that isn't already available as an ebook, or it could be a "low cost" version of a book that is already available. Amazon doesn't seem particularly motivated to deal with this sort of fraud. And it too is suitable for automation. Broadly speaking, there's nothing new here. All complex ecosystems have parasites, and every open communications system we've ever built gets overrun by scammers and spammers. Far from making editors superfluous, systems that democratize publishing have an even greater need for editors. The solutions are not new, either: reputation-based systems, trusted recommenders, white lists, takedown notices. Google has implemented a bunch of security countermeasures against content farming; ebook sellers should implement them as well. It'll be interesting to see what particular sort of mix works in this case. http://nielsenhayden.com/makinglight/archives/012933.html http://www.impactmedia.co.uk/blog/search-marketing/are-ebooks-the-new-content-farms-2901/ or http://tinyurl.com/5rvs5kw http://www.publishingtrends.com/2011/03/the-kindle-swindle/ "All complex ecosystems have parasites": http://craphound.com/complexecosystems.txt ** *** ***** ******* *********** ************* Unanticipated Security Risk of Keeping Your Money in a Home Safe In Japan, lots of people -- especially older people -- keep their life savings in cash in their homes. (The country's banks pay very low interest rates, so the incentive to deposit that money into bank accounts is lower than in other countries.) This is all well and good, until a tsunami destroys your home and washes your money out to sea. Then, when it washes up onto the beach, the police collect it. They have thousands, and -- in most cases -- no way of determining who owns them. After three months, the money goes to the government. http://news.yahoo.com/s/ap/20110411/ap_on_bi_ge/as_japan_earthquake_lost_money or http://tinyurl.com/3emdp5x ** *** ***** ******* *********** ************* News Hacking cars with MP3 files: "By adding extra code to a digital music file, they were able to turn a song burned to CD into a Trojan horse. When played on the car's stereo, this song could alter the firmware of the car's stereo system, giving attackers an entry point to change other components on the car." http://www.itworld.com/security/139794/with-hacking-music-can-take-control-your-car or http://tinyurl.com/4klcuot http://www.technologyreview.com/computing/35094/ http://www.nytimes.com/2011/03/10/business/10hack.html Hacking ATM users by gluing down keys. http://www.sfexaminer.com/local/crime/2011/03/glue-gun-goons-target-unwary-atm-users or http://tinyurl.com/4uhfgn3 Zombie fungus: as far as natural-world security stories go, this one is pretty impressive. http://www.schneier.com/blog/archives/2011/03/zombie_fungus.html RSA Security, Inc. hacked. The company, not the algorithm. http://www.schneier.com/blog/archives/2011/03/rsa_security_in.html I didn't post the video of a Times Square video screen being hacked with an iPhone when I first saw it because I suspected a hoax. Turns out, I was right. It wasn't even two guys faking hacking a Times Square video screen. It was a movie studio faking two guys faking hacking a Times Square video screen. http://blog.movies.yahoo.com/blog/951-buzzy-viral-video-actually-a-promotion-for-limitless or http://tinyurl.com/67wj3er This is a really interesting paper: "Folk Models of Home Computer Security," by Rick Wash. It was presented at SOUPS, the Symposium on Usable Privacy and Security, last year. http://www.rickwash.com/papers/rwash-homesec-soups10-final.pdf I found this article on the difference between threats and vulnerabilities to be very interesting. I like his taxonomy. http://jps.anl.gov/Volume4_iss2/Paper3-RGJohnston.pdf Technology for transmitting data through steel. http://www.schneier.com/blog/archives/2011/03/transmitting_da.html What's interesting is that this technology can be used to transmit through TEMPEST shielding. Detecting words and phrases in encrypted VoIP calls. http://portal.acm.org/citation.cfm?doid=1880022.1880029 http://www.cs.unc.edu/~fabian/papers/tissec2010.pdf I wrote about this in 2008. http://www.schneier.com/blog/archives/2008/06/eavesdropping_o_2.html Interesting research: "One Bad Apple Spoils the Bunch: Exploiting P2P Applications to Trace and Profile Tor Users" http://hal.inria.fr/inria-00574178/en/ A really interesting article on how to authenticate a launch order in a nuclear command and control system. http://www.slate.com/id/2286735 Interesting article on William Friedman and biliteral ciphers. http://www.cabinetmagazine.org/issues/40/sherman.php Nice infographic on detecting liars. http://blogs.westword.com/showandtell/2011/03/how_to_spot_a_liar_gratuitous_randomness.php or http://tinyurl.com/6fuxj7f New paper by Ross Anderson: "Can We Fix the Security Economics of Federated Authentication?" http://spw.stca.herts.ac.uk/2.pdf Also a blog post on the research. http://www.lightbluetouchpaper.org/2011/03/24/can-we-fix-federated-authentication/ or http://tinyurl.com/4tavapf In this amusing story of a terrorist plotter using pencil-and-paper cryptography instead of actually secure cryptography, there's this great paragraph: "Despite urging by the Yemen-based al Qaida leader Anwar Al Anlaki, Karim also rejected the use of a sophisticated code program called 'Mujhaddin Secrets', which implements all the AES candidate cyphers, 'because "kaffirs", or non-believers, know about it so it must be less secure.'" Actually, that's not how peer review works. http://www.theregister.co.uk/2011/03/22/ba_jihadist_trial_sentencing/ The FBI asks for cryptanalysis help from the community. http://www.fbi.gov/news/stories/2011/march/cryptanalysis_032911/cryptanalysis_032911 or http://tinyurl.com/4aqdqhs http://www.networkworld.com/community/blog/fbi-wants-public-help-solving-encrypted-notes or http://tinyurl.com/4d56zsz http://news.yahoo.com/s/yblog_thelookout/20110329/ts_yblog_thelookout/fbi-asks-public-for-help-breaking-encrypted-notes-tied-to-1999-murder or http://tinyurl.com/47rmo62 Comodo Group issues bogus SSL certificates. This isn't good. http://www.wired.com/threatlevel/2011/03/comodo-compromise/ http://www.wired.com/threatlevel/2008/08/revealed-the-in/ http://threatpost.com/en_us/blogs/phony-web-certificates-issued-google-yahoo-skype-others-032311# or http://tinyurl.com/4rdgqrb http://www.bbc.co.uk/news/technology-12847072 http://www.zdnet.com/blog/security/microsoft-warns-fraudulent-digital-certificates-issued-for-high-value-websites/8488 or http://tinyurl.com/4e6tzsp https://www.comodo.com/Comodo-Fraud-Incident-2011-03-23.html Fake certs for Google, Yahoo, and Skype? Wow. This isn't the first time Comodo has screwed up with certificates. The safest thing for us users to do would be to remove the Comodo root certificate from our browsers so that none of their certificates work, but we don't have the capability to do that. The browser companies -- Microsoft, Mozilla, Opera, etc. -- could do that, but my guess is they won't. The economic incentives don't work properly. Comodo is likely to sue any browser company that takes this sort of action, and Comodo's customers might as well. So it's smarter for the browser companies to just ignore the issue and pass the problem to us users. 34 SCADA vulnerabilities published. It's hard to tell how serious this is. http://www.wired.com/threatlevel/2011/03/scada-vulnerabilities/ Here's some very clever thinking from India's chief economic adviser. In order to reduce bribery, he proposes legalizing the giving of bribes. The idea is that after a bribe is given, both the briber and the bribee are partners in the crime, and neither wants the bribe to become public. However, if it is legal it give the bribe but illegal to take it, then after the bribe the bribe giver is much more likely to cooperate with the police. He notes that this only works for a certain class of bribes: when you have to bribe officials for something you are already entitled to receive. It won't work for any long-term bribery relationship, or in any situation where the briber would otherwise not want the bribe to become public. http://finmin.nic.in/WorkingPaper/Act_Giving_Bribe_Legal.pdf http://blogs.wsj.com/indiarealtime/2011/03/30/kaushik-basu-says-make-bribe-giving-legal/ or http://tinyurl.com/3e6zytr "Terror, Security, and Money: Balancing the Risks, Benefits, and Costs of Homeland Security," by John Mueller and Mark Stewart. Of course, it's not cost effective. http://polisci.osu.edu/faculty/jmueller/MID11TSM.PDF An optical stun ray has been patented; no idea if it actually works. http://www.scientificamerican.com/article.cfm?id=patent-watch-apr-11 New research allows a computer to be pinpointed to within 690 meters, from over the Internet. Impressive, and scary. http://www.newscientist.com/article/dn20336-internet-probe-can-track-you-down-to-within-690-metres.html or http://tinyurl.com/6hfz8gz Terrorist alerts of Facebook and Twitter. What could possibly go wrong? http://www.schneier.com/blog/archives/2011/04/get_your_terror.html The former CIA general counsel, John A. Rizzo, talks about his agency's assassination program, which has increased dramatically under the Obama administration. http://www.newsweek.com/2011/02/13/inside-the-killing-machine.html And the ACLU Deputy Legal Director comments on the interview. http://www.latimes.com/news/opinion/commentary/la-oe-jaffer-nationalsecurity-20110406,0,5838521.story or http://tinyurl.com/6hbnzx7 New French law mandates sites save personal information even when it is no longer required. http://www.schneier.com/blog/archives/2011/04/new_french_law.html Israel is thinking about creating a counter-cyberterrorism unit. You'd think the country would already have one of those. http://www.theregister.co.uk/2011/04/06/isreal_mulls_elite_counter_hacker_unit/ or http://tinyurl.com/67a368q ** *** ***** ******* *********** ************* Changing Incentives Creates Security Risks One of the things I am writing about in my new book is how security equilibriums change. They often change because of technology, but they sometimes change because of incentives. An interesting example of this is the recent scandal in the Washington, DC, public school system over teachers changing their students' test answers. In the U.S., under the No Child Left Behind Act, students have to pass certain tests; otherwise, schools are penalized. In the District of Columbia, things went further. Michelle Rhee, chancellor of the public school system from 2007 to 2010, offered teachers $8,000 bonuses -- and threatened them with termination -- for improving test scores. Scores did increase significantly during the period, and the schools were held up as examples of how incentives affect teaching behavior. It turns out that a lot of those score increases were faked. In addition to teaching students, teachers cheated on their students' tests by changing wrong answers to correct ones. That's how the cheating was discovered; researchers looked at the actual test papers and found more erasures than usual, and many more erasures from wrong answers to correct ones than could be explained by anything other than deliberate manipulation. Teachers were always able to manipulate their students' test answers, but before, there wasn't much incentive to do so. With Rhee's changes, there was a much greater incentive to cheat. The point is that whatever security measures were in place to prevent teacher cheating before the financial incentives and threats of firing wasn't sufficient to prevent teacher cheating afterwards. Because Rhee significantly increased the costs of cooperation (by threatening to fire teachers of poorly performing students) and increased the benefits of defection ($8,000), she created a security risk. And she should have increased security measures to restore balance to those incentives. http://www.usatoday.com/news/education/2011-03-28-1Aschooltesting28_CV_N.htm or http://tinyurl.com/6epluee This is not isolated to DC. It has happened elsewhere as well. http://www.schneier.com/blog/archives/2010/06/cheating_on_tes_1.html ** *** ***** ******* *********** ************* Euro Coin Recycling Scam This story is just plain weird. Regularly, damaged coins are taken out of circulation. They're destroyed and then sold to scrap metal dealers. That makes sense, but it seems that one- and two-euro coins aren't destroyed very well. They're both bi-metal designs, and they're just separated into an inner core and an outer ring and then sold to Chinese scrap metal dealers. The dealers, being no dummies, put the two parts back together and sold them back to a German bank at face value. The bank was chosen because they accept damaged coins and don't inspect them very carefully. Is this not entirely predictable? If you're going to take coins out of circulation, you had better use a metal shredder. (Except for U.S. pennies, which are worth more in component metals.) http://www.spiegel.de/international/germany/0,1518,754238,00.html Pennies. http://www.snopes.com/business/money/pennycost.asp ** *** ***** ******* *********** ************* Security Fears of Wi-Fi in London Underground The London Underground is getting Wi-Fi. Of course there are security fears. The article below worries that this will enable people to use their laptop as a cell phone, and that in Afghanistan and Iraq bomb attacks have been detonated using cell phones. Also, eavesdropping software exists. This is just silly. We could have a similar conversation regarding any piece of our infrastructure. Yes, the bad guys could use it, just as they use telephones and automobiles and all-night restaurants. If we didn't deploy technologies because of this fear, we'd still be living in the Middle Ages. http://www.bbc.co.uk/news/uk-england-london-12856289 ** *** ***** ******* *********** ************* Schneier News I'm speaking at InfoSec Europe in London on April 20. http://www.infosec.co.uk/page.cfm/Link=687 I'm also speaking at the Activate conference in New York on April 28. http://www.guardian.co.uk/activate/new-york-programme ** *** ***** ******* *********** ************* Epsilon Hack I have no idea why the Epsilon hack is getting so much press. Yes, millions of names and e-mail addresses might have been stolen. Yes, other customer information might have been stolen, too. Yes, this personal information could be used to create more personalized and better targeted phishing attacks. So what? These sorts of breaches happen all the time, and even more personal information is stolen. I get that over 50 companies were affected, and some of them are big names. But the hack of the century? Hardly. http://www.bloomberg.com/news/2011-04-04/marriott-hilton-hit-by-data-breach-giving-access-to-customer-information.html or http://tinyurl.com/3ar42xk http://www.infosecurity-magazine.com/view/17088/epsilon-hack-50-companies-hit-by-data-breach/ or http://tinyurl.com/42l987f http://articles.cnn.com/2011-04-04/tech/epsilon.stolen.emails_1_fake-e-mail-phishing-security-breach or http://tinyurl.com/3ouylro http://www.usatoday.com/tech/news/2011-04-04-epsilon-hacking-poses-phishing-threat.htm or http://tinyurl.com/3o3696f http://www.huffingtonpost.com/2011/04/03/epsilon-hack_n_844212.html "The hack of the century": http://blogs.computerworld.com/18079/epsilon_breach_hack_of_the_century or http://tinyurl.com/3f56qkn ** *** ***** ******* *********** ************* Schneier's Law Back in 1998, I wrote: "Anyone, from the most clueless amateur to the best cryptographer, can create an algorithm that he himself can't break." In 2004, Cory Doctorow called this Schneier's law: "...what I think of as Schneier's Law: 'any person can invent a security system so clever that she or he can't think of how to break it.'" The general idea is older than my writing. Wikipedia points out that in The Codebreakers, David Kahn writes: "Few false ideas have more firmly gripped the minds of so many intelligent men than the one that, if they just tried, they could invent a cipher that no one could break." The idea is even older. Back in 1864, Charles Babbage wrote: "One of the most singular characteristics of the art of deciphering is the strong conviction possessed by every person, even moderately acquainted with it, that he is able to construct a cipher which nobody else can decipher." My phrasing is different, though. Here's my original quote in context: "Anyone, from the most clueless amateur to the best cryptographer, can create an algorithm that he himself can't break. It's not even hard. What is hard is creating an algorithm that no one else can break, even after years of analysis. And the only way to prove that is to subject the algorithm to years of analysis by the best cryptographers around." And here's me in 2006: "Anyone can invent a security system that he himself cannot break. I've said this so often that Cory Doctorow has named it 'Schneier's Law': When someone hands you a security system and says, 'I believe this is secure,' the first thing you have to ask is, 'Who the hell are you?' Show me what you've broken to demonstrate that your assertion of the system's security means something." And that's the point I want to make. It's not that people believe they can create an unbreakable cipher; it's that people create a cipher that they themselves can't break, and then use that as evidence they've created an unbreakable cipher. Me in 1998: http://www.schneier.com/crypto-gram-9810.html#cipherdesign Me in 2006: http://www.schneier.com/crypto-gram-0608.html#7 Cory Doctorow: http://craphound.com/msftdrm.txt Charles Babbage: http://www-history.mcs.st-and.ac.uk/history/Extras/Babbage_deciphering.html ** *** ***** ******* *********** ************* How did the CIA and FBI Know that Australian Government Computers Were Hacked? Newspapers are reporting that, for about a month, hackers had access to computers "of at least 10 federal ministers including the Prime Minister, Foreign Minister and Defence Minister." That's not much of a surprise. What is odd is the statement that "Australian intelligence agencies were tipped off to the cyber-spy raid by US intelligence officials within the Central Intelligence Agency and the Federal Bureau of Investigation." How did the CIA and the FBI know? Did they see some intelligence traffic and assume that those computers were where the stolen e-mails were coming from? Or something else? http://www.dailytelegraph.com.au/news/national/hackers-log-in-to-federal-mps-emails/story-e6freuzr-1226029677394 or http://tinyurl.com/6hm3fk9 ** *** ***** ******* *********** ************* Since 1998, CRYPTO-GRAM has been a free monthly newsletter providing summaries, analyses, insights, and commentaries on security: computer and otherwise. You can subscribe, unsubscribe, or change your address on the Web at . Back issues are also available at that URL. Please feel free to forward CRYPTO-GRAM, in whole or in part, to colleagues and friends who will find it valuable. Permission is also granted to reprint CRYPTO-GRAM, as long as it is reprinted in its entirety. CRYPTO-GRAM is written by Bruce Schneier. Schneier is the author of the best sellers "Schneier on Security," "Beyond Fear," "Secrets and Lies," and "Applied Cryptography," and an inventor of the Blowfish, Twofish, Threefish, Helix, Phelix, and Skein algorithms. He is the Chief Security Technology Officer of BT BCSG, and is on the Board of Directors of the Electronic Privacy Information Center (EPIC). He is a frequent writer and lecturer on security topics. See . Crypto-Gram is a personal newsletter. Opinions expressed are not necessarily those of BT. Copyright (c) 2011 by Bruce Schneier. ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From CLindsey at GarudaLLC.com Fri Apr 15 07:04:35 2011 From: CLindsey at GarudaLLC.com (Christopher A. Lindsey) Date: Fri, 15 Apr 2011 07:04:35 -0700 Subject: [tor-talk] With a Massive Hardware Hack, Libyan Rebels Hijack Disabled Cell Phone Network Message-ID: Apologies in advance. This is not directly related to Tor. However, it's inspiring and is related to the circumvention of bad actors attempting to restrict people's communication. And, maybe they did use Tor, too! ;-) Excerpt: The Wall Street Journal today brings us an amazing story of a few smart engineers, a couple of big-money backers, and one enormous hardware hack. But todays tale of Libyan rebels and a few international telecom experts hijacking the Libyana cellphone service from strongman Col. Moammar Gadhafis government isnt just another chapter in an ongoing story. Its poignant--perhaps even prescient--reminder of the way 21st century technology is reshaping the geopolitical landscape. Since Irans Twitter Revolution and Egypts successful ouster of former president Hosni Mubarak (largely organized via social networking tools), plenty has been written about the role of social media in political revolution and freedom on the whole. But social media relies on the Web, and in cases of revolution dictatorial regimes often do what they do best: they pull the levers of power, in this case the lever that shuts down the Web. Full article: http://www.popsci.com/technology/article/2011-04/massive-hardware-hack-libyan-rebels-hijack-disabled-cell-phone-network Referenced Wall Street Journal article: http://online.wsj.com/article/SB10001424052748703841904576256512991215284.html?mod=fox_australian Take care, Chris _______________________________________________ tor-talk mailing list tor-talk at lists.torproject.org https://lists.torproject.org/cgi-bin/mailman/listinfo/tor-talk ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From albinalatoyane at nqe.com Thu Apr 14 21:05:11 2011 From: albinalatoyane at nqe.com (Albina Latoya) Date: Fri, 15 Apr 2011 10:05:11 +0600 Subject: Rep1icaWatches, rep1icawatch, mens watches, ladies watches from $160 each Message-ID: <18x30e82m57-60574611-811k7m56@pldxhaxl> Rep1icaWatches, rep1icawatch, mens watches, ladies watches We sale mens watches, ladies watches, Such as RolexWatches, tag heuer watches, Cartier watches, Chanel watches, Omega watches .. Choose the most qualitative replica watches here http://watchesindia.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 715 bytes Desc: not available URL: From eugen at leitl.org Fri Apr 15 01:53:09 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 15 Apr 2011 10:53:09 +0200 Subject: CRYPTO-GRAM, April 15, 2011 Message-ID: <20110415085308.GK23560@leitl.org> ----- Forwarded message from Bruce Schneier ----- From blub at tcw.ru Fri Apr 15 02:34:56 2011 From: blub at tcw.ru (Rebekah Macias) Date: Fri, 15 Apr 2011 11:34:56 +0200 Subject: =?koi8-r?B?6+/u5Onj6e/u5fL5IM/UIDE2MDAwINLVwg==?= Message-ID: <000d01cbfb47$ffa2f2f0$6400a8c0@blub> ----------------------------------------------------------- Кондиционеры от 16000 рублей General Climate, LG, Panasonic, Hitachi, Toshiba Установка в течении 2-3 дней Мульти-сплит системы, VRV, Вентиляция Послепродажное сервисное обслуживание Представителю заказчика премия 10% (499) 343-30-29 (926) 906-30-29 без выходных ----------------------------------------------------------- From brtndr at stress1.ru Thu Apr 14 23:52:40 2011 From: brtndr at stress1.ru (=?koi8-r?B?6c7XxdPUycPJyQ==?=) Date: Fri, 15 Apr 2011 12:22:40 +0530 Subject: =?koi8-r?B?4snazsXTINDMwc4sIPT87ywgyc7XxdPUycPJz87O2cog0NLPxcvUIJYg?= =?koi8-r?B?0sHa0sHCz9TLwSDJIMHOwczJ2i4=?= Message-ID: <2F9D2E519E8A48858CFA23BBC1605E60@as43b2dc4dcf67> Дата: 25-26 aпреля 2011г. 8 (495) 4Ч\53.96/8 > 4Ч5*3266 Семинар в компьютерном классе: как разработать Бизнес план? Суть семинара!!! очень проста:Вас приглашают в компьютерный класс, где 2 дня с вами занимаются, супер профессионалы (тяжеловесы в финансовом планировании), все два дня Вы являетесь настоящими участниками практического семинара, получаете знания и для закрепления тем выполняете задания, выполняете их на компьютере оснащенным специализированным программным комплексом. Все пробуете Сами, и только Сами. По Окончании курса Вас оснащают лицензионной, полнорабочей специализированной версией программы, для разработки бизнес планов и инвестиционных проектов, Вы прибываете на предприятие, устанавливает продукт на свой компьютер и начинаете сразу работать (без всякой головной боли) - Вот так! Просто! мы делает профессионалов! Информация об учебном курсе: Подготовка участников практического семинара будет основана на программном Комплексе с использованием новых технологий плановой деятельности, подробное изложение и понимания различных методов которые необходимо применять и внедрять на предприятии. В основе подготовки участников заложены профессиональные методы фин. планирования. Обучение будет осуществляться на пр. комплексе с использованием технологий (аналитического ядра) "L J 3000" Использование пр. комплекса принципиально меняет подходы к обучению, каждый участник становится объективным именно "участником", а не второстепенным слушателем. Дополнительные методические материалы существенно расширят знания специалиста и новичка. Методы практического обучения позволят получить профессиональные навыки в разработке экономической модели предприятия, осознавать процессы формирования проектов. Суть очень простая! все собирается своими руками. Каждому участнику: для дальнейшей успешной работы и внедрения методики планирования и текущего бюджетного учета на предприятии предоставляются бесплатно следующие методические материалы и программы: Специализированная программа-профессиональная разработка документации! Программный продукт способен не только разрабатывать финансовую документацию на профессиональном уровне, в новой версии реализованы значительные возможности для планирования текущего бюджета предприятий. Книга - "О Методах разработки бизнес плана". Книга написана как - практическое руководство. В комплект с книгой прилагается специализированная программа по разработке технико-экономического обоснования. (Продукт создан для экспресс подготовки экономической документации. Возможности программы это быстрая, качественная, профессиональная подготовка эконом. документации для представления партнерам, инвесторам, кредитодателям и т.п..). Набор методического печатного материала (разработанный нашей компанией) в помощь для самостоятельной разработки финансовых проектов. На CD диске электронную версию метод. материала для разработки финансовых проектов. По вопpоcам pегucтаpацuu обpащайтеcь по тел: код: (четыре девять пять) ЧЧ5*З\9.6-8 ; ЧЧ5_З266 Тема: Основы в практике финансового моделирования, построение оптимальной схемы бизнес процесса, разработка и анализ бизнес плана. \Моск. код/ 742.9I*98 ; Ч45.4095 Суть обучения!!! очень проста: Вас приглашают в компьютерный класс, где 2 дня с вами занимаются, супер профессионалы (тяжеловесы в финансовом планировании), все два дня Вы являетесь настоящими участниками практического семинара, получаете знания и для закрепления тем выполняете задания, выполняете их на компьютере оснащенным специализированным программным комплексом. Все пробуете Сами, и только Сами. По Окончании курса Вас оснащают лицензионной, полнорабочей специализированной версией программы, для разработки бизнес планов и инвестиционных проектов, Вы прибываете на предприятие, устанавливает продукт на свой компьютер и начинаете сразу работать (без всякой головной боли) - Вот так! Просто! мы делает профессионалов! Краткая информация о предстоящем мероприятии: Дата мероприятия: 25-26 апреля Подготовка участников будет осуществляться в компьютерном классе, где в помощь будет предоставлен программный комплекс в основе которого заложена современная методика планирования. Сочетание методов обучения с практикой - позволит достичь максимальных результатов в освоении материала. Все наглядно и просто. На первом этапе излагается теория, на втором рассматриваются закономерности, почему теория не совместима с практикой, на третьем этапе формируется задача и рассматриваются фин. методы ее решения, на четвертом участник самостоятельно решает задачу используя компьютер оснащенный специализированным ПО. Рассмотрение финансовых методов для каждого рода деятельности в отдельности, усиление восприятия информации с помощью специализированного расширенного методического материала. Каждому участнику: для дальнейшей успешной работы и внедрения методики планирования и текущего бюджетного учета на предприятии предоставляются бесплатно следующие методические материалы и программы: * Специализированный Программный продукт-для разработки бизнес планов, ТЭО, инвестиционных проектов! Программа проста в понимании и настройках, подготавливает расчетную и текстовую части фин. проекта, подготавливает и оформляет все в единый отчет. 90% автоматизации труда.. * Книга - "Разработка бизнес плана - практическое руководство". В комплекте с книгой поставляется новая версия специализированной программы по Экспресс построению бизнес планов. (Экспресс подготовка экономической документации. Основное назначение программы - быстрая, качественная, профессиональная подготовка экономической документации для представления в различные структуры, как в финансовые, так и в структуры органов власти.). * Методический печатный материал (разработанный нашей компанией) для самостоятельной разработки внутреннего бизнес плана. * Для эффективной работы в помощь прилагается на диске методический материал в электронной версии. С помощью него участник семинара может эффективно разрабатывать свои сценарии финансовых проектов. Вся информация по тел: +7 Московский код: 792.2I*22 <<<>>> Ч4-54/095 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 4589 bytes Desc: not available URL: From eugen at leitl.org Fri Apr 15 03:32:34 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 15 Apr 2011 12:32:34 +0200 Subject: Brazilian Cops Get Augmented Eyeglasses That Can Pick Guilty Faces Out of a Crowd Message-ID: <20110415103234.GR23560@leitl.org> http://www.popsci.com/technology/article/2011-04/brazilian-cops-get-glasses-can-pick-guilty-faces-out-crowd Brazilian Cops Get Augmented Eyeglasses That Can Pick Guilty Faces Out of a Crowd By Clay Dillow Posted 04.14.2011 at 1:54 pm 8 Comments The Long Arm Gets Upgraded Eyes New law enforcement glasses can scan faces in a crowd and cross reference them with photos in a criminal database. via Wikimedia Taking a page from Officer Alex Murphy, police officers in Brazil will soon be adding a layer of cyborg tech to their law enforcement toolbox via glasses rigged with facial recognition tech. The glasses, dubbed bRoboCopb glasses, scan faces in a crowd and check them against a criminal database, and officers in Rio de Janeiro and Sao Paolo have already been through demos with the technology. At distances up to 50 yards, the glasses can reportedly scan 400 faces per second, comparing 46,000 biometric points on a personbs face against a database of terrorists and other criminals. If a match is made it is indicated by a red light that appears within the glasses frame, allowing police to zero in on those people with problematic pasts (or currently questionable legal statuses) without having to put police and citizens through the tedium of random ID checks. As far as crowd security is concerned, itbs a pretty cool piece of technology if it works as advertised. And Brazil is due to have some big crowds passing through in the next few years. Aside from being an international tourist destination year round, cops in Rio will have to secure both the World Cup in 2014 and the Olympic Games in 2016, and police there hope to have the technology widely deployed by that point. From blessed869 at mirpokera.ru Fri Apr 15 04:14:05 2011 From: blessed869 at mirpokera.ru (=?koi8-r?B?7MXHxc7EwSDEzNEgzsHMz8fP18/K?=) Date: Fri, 15 Apr 2011 16:44:05 +0530 Subject: =?koi8-r?B?8M/E1NfF0tbExc7Oz8Ug7MXHxc7EydLP18HOycUg1yDQ0s/UydfP18XT?= =?koi8-r?B?IMTS1cfJzSDTyMXNwc0=?= Message-ID: <5175B38B3E2C4CD8B4E72BC1627F5EFF@computer> 26 апреля Тема: Модели построения легенды в налоговых схемах. Как избегать явные признаки налоговой схемы. Конкретные примеры +7 (495) 445.3-9_6_8 и ЧЧ5З266 Цель: Изучить понятие аффилированности: признаки, негативные последствия, способы ухода. Программа мероприятия: 1. Общие понятия. "Черные", "серые" и "белые" схемы. Деловые цели и легенды для обоснования "белых" схем, Постановление ВАС № 53. Для чего нужна "легенда" и кому ее рассказывать? Когда никакая "легенда" не спасет. 2. Что такое аффилированность (взаимозависимость) лиц. Признаки аффилированности - прямые и косвенные. Негативные последствия аффилированности и когда она допустима. "Искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу", примеры его использования после собственно ЮКОСа, применение к "однодневкам"). Деловые цели, обосновывающие деление бизнеса. Что делать если аффилированность уже есть: три возможных модели поведения. Примеры из практики. 3. Способы ухода от аффилированности. Использование номинальных учредителей и директоров компаний, ИП. Кто может быть номиналом? Номиналы-нерезидеты: юридические и физические лица. Траст: номиналы по закону, а не "по понятиям". Как защититься от номинала: юридические и экономические способы. Простое товарищество с физлицом-номиналом? 4. Две модели построения легенды: "инициатива сверху" и "инициатива снизу". Косвенное документальное подтверждение легенды. Примеры. Явные признаки налоговой схемы и как их избегать. 5. Примеры деловых целей и типовых обосновывающих их легенд для разных схем, в т.ч. для: * отношений с недобросовестными поставщиками; * завышенных или заниженных цен реализации; * любого аутсорсинга; * управляющей компании (или управляющего); * ИП-бывших работников, в т.ч. для перевода коммерческого персонала в отдельное юрлицо или на ИП; * выделения транспортного подразделения в отдельное юрлицо; * разбиения ранее единого бизнеса - объяснение прямой или косвенной аффилированности в прошлом или настоящем; * посреднического договора или договора простого товарищества; * платежей от нерезидентных компаний на счета физлиц; * перехода на УСН; * высоких процентов по долговым обязательствам или штрафных санкций; * крупных расходов физлиц ("откуда деньги?"). 6. Ответы на вопросы. По желанию – экспресс-анализ и разработка индивидуальных легенд для компаний-участниц семинара. По вопpоcам pегucтаpацuu обpащайтеcь по тел: 8 Моск. код: Ч45/3266 \\// 4Ч_53_96\8 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 3823 bytes Desc: not available URL: From eugen at leitl.org Fri Apr 15 08:16:40 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 15 Apr 2011 17:16:40 +0200 Subject: [tor-talk] With a Massive Hardware Hack, Libyan Rebels Hijack Disabled Cell Phone Network Message-ID: <20110415151639.GY23560@leitl.org> ----- Forwarded message from "Christopher A. Lindsey" ----- From alysacristinsc at gaca.com Fri Apr 15 15:30:44 2011 From: alysacristinsc at gaca.com (Alysa Cristin) Date: Sat, 16 Apr 2011 01:30:44 +0300 Subject: WorldWide Shipping. AMBIEN $2.16 per pill. Low prices and expedited delivery! 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За более подробной информацuей обpащайтеcь по тел: 8 Моск. код: 742\91\98 <> 445_3266 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 3859 bytes Desc: not available URL: From pgut001 at cs.auckland.ac.nz Sat Apr 16 04:23:12 2011 From: pgut001 at cs.auckland.ac.nz (Peter Gutmann) Date: Sat, 16 Apr 2011 23:23:12 +1200 Subject: Brazilian Cops Get Augmented Eyeglasses That Can Pick Guilty Faces Out of a Crowd In-Reply-To: <20110415103234.GR23560@leitl.org> Message-ID: Eugen Leitl writes: >http://www.popsci.com/technology/article/2011-04/brazilian-cops-get-glasses-can-pick-guilty-faces-out-crowd > >Brazilian Cops Get Augmented Eyeglasses That Can Pick Guilty Faces Out of a >Crowd > >By Clay Dillow Posted 04.14.2011 at 1:54 pm That story's been run two weeks too late. Peter. From hyo.dottiemf at aditamiles.com Sat Apr 16 23:49:02 2011 From: hyo.dottiemf at aditamiles.com (Hyo Dottie) Date: Sun, 17 Apr 2011 09:49:02 +0300 Subject: Price Match for GenericCIALIS. No prescription. Shipping - 5-8 working days. Message-ID: <18l91d12w93-48339400-694z3c62@bbwodlv> GenericCIALIS 150 Pills - $265.80 FREE VIAGRA SOFT !! Price Match. No prescription. Shipping - 5-8 working days. http://pharmacydrugsphysic.ru From holon.earth at gmail.com Sun Apr 17 03:20:20 2011 From: holon.earth at gmail.com (Fabio Barone) Date: Sun, 17 Apr 2011 12:20:20 +0200 Subject: Speaking of pattern languages... Message-ID: Hi Charles (and all) I have been 'lurking' on this list for a while, contributing occasionally, but generally 'in flames' about the topics and depth of conversation. Too little time to keep up with everything... So if anyone on this list, or in the social network of members on this list > is running these systems please contact me > I'd like to drop a line about my specific interest in complementary currencies. I have been investigating complementary currencies a few years now, have written an (unused) currency system myself, participated in the http://liquiditynetwork.org project and now at the verge of concluding a contract with STRO, the guys who write the http://cyclos.org complementary currency software, which is possibly the software with highest adoption rate in the alt.curr space. I have multi-year experience in Swiss banking environments as a software engineer, IT architect and strategy advisor. I am also active in the Coalition of the Willing group, cotw.cc cheers fabio 2011/4/17 Charles N Wyble > On 04/16/2011 07:56 PM, Robert Steele wrote: > > Eric Hughes, Anonymous Banking--the original hacker briefed all this at > Hackers Conference in mid-1990's. > > > Yes I've been aware of the space for a few years now. :) > > I just haven't had a chance to get these things setup, tested, secured. > > Does he have such systems in place? Do you know of anyone running these in > any serious capacity? I would love to engage with them. > > I have a background in the financial services sector, so I'm intimately > familiar with the regulatory environment that technological systems > supporting money movement must operate in. In order for this stuff to be > taken seriously, it's critical that it operates in a proper manner. > Regardless of ones stance towards government regulation, the operational > security requirements exist for a reason. > > Now the non technological/operational requirements such as specific > activity reports or "know your customer" .... well that is up for debate. In > my opinion transacting is our private business. I think that using > existing, societal trust systems as key. These systems enable that. > > However there are large scale attack efforts on a continuous basis against > all operating systems and software in use today. If these systems are > deployed at wide scale, they will become THE high value targets for > exploitation by a number of actors: ("friendly") governments, organized > crime etc. > > So if anyone on this list, or in the social network of members on this list > is running these systems please contact me. Starting May 2nd, I will be > focusing all of my efforts on the security of systems to support a digital > economy/currency. Bitcoin in particular, namely for it's attractive > properties for settlement among different virtual currencies. This is my > "old paradigm" thinking, but it helps to have a financial settlement > backbone in place. Settlement among currencies is useful. Certain aspects of > the current global financial system do make sense, and we don't want to > throw the baby out with the bath water. Granted we have SUBSTANTIAL flaws in > the current system and it needs to be supplanted. However we can also learn > from the current system. > > That's all for now. I am in the process of finishing an extensive todo list > that clears my plate for the next several months. I will be monitoring this > list somewhat sporadically. DO NOT HESITATE to contact me directly if you > are operating a digital economy system today and wish to get my attention > early in my evaluation process. > > Thank you. > > > > On Sat, Apr 16, 2011 at 8:48 PM, Charles N Wyble > wrote: > >> On 04/16/2011 07:44 PM, Venessa Miemis wrote: >> > yep, aware. check out the "Future of Money" section of my blogroll on >> > right sidebar. http://emergentbydesign.com/ >> >> Nice. I had missed that. Good stuff there. >> >> I need to get all of these systems setup and play with them. If I'm >> going to build >> a secure system for banking, I need to deeply understand what I'm >> securing. Money is a >> big deal. >> >> >> >> >> > On Apr 16, 8:37 pm, Charles N Wyble wrote: >> > >> >> -- >> Charles N Wyble charles at knownelement.com @charlesnw >> http://blog.knownelement.com >> Building tomorrows alternate default free zone >> >> >> > > > -- > Charles N Wyble charles at knownelement.com @charlesnw > http://blog.knownelement.com > Building tomorrows alternate default free zone > > ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From matslats at gmail.com Sun Apr 17 04:39:40 2011 From: matslats at gmail.com (Matthew Slater) Date: Sun, 17 Apr 2011 13:39:40 +0200 Subject: Mutual credit money systems need the next net Message-ID: Big hello from Belgium. I'd like to take a few minutes to inform you about my work on local money systems using Drupal. http://drupal.org/project/mutual_credit There are various kinds of money systems which need to be tried at scale, but the one I'm absolutely dedicated to mutual credit. This is not conventional money, nor is it some scarce resource like bitcoin, nor is it commodity money. Mutual credit accounting is simply a list of transactions between members of a system who agree to honour each other's debts. This is the mechanism used by B2B barter systems, LETS and timebanks. The beauty of mutual credit for me is that it is very suited to localised econonmies; the mechanism is proven, it is inherently stable, and there are many users of such systems already. A mutual credit economy, as described in The End of Money and the Future of Civilization, is decentralised, or cellular. There is no one monetary authority, but each currency's worth reflects the successes and failures of its users, and the goods and services they produce. At the moment I'm giving one Drupal instance per community and one currency per Drupal instance, then training the communities to work together and manage their own Drupal instances. It is a lot of work for these kinds of community groups. But it's not ultimately appropriate that each of these tiny communities should have its own currency. The scope of the currencies needs to be larger in order to be useful. So I'm working towards - automating transactions between communities. - putting many communities onto one drupal, where they can share technical resources - providing more support for different levels of engagement, according to the tech resources each community has available. - outsourcing the accounting to another location, so that many communities can use one set of accounts (currency) One feature of mutual credit and of local currencies in general is that security isn't a top priority because the unit of account has no intrinsic value and theft isn't very meaningful in a context where money exists only as accounting entries - this money is by nature, tracable, (although there's no reason why there can't be untraceable subsystems, like paper notes). In addition, the smaller the community, the harder it would be to aquire unjustified high balances without anybody noticing. With reference to Charles' post about security, then, we are not concerned with P2P theft and fraud. Consider instead the the Liberty dollar prosecution and the panicked reaction from the International Reciprocal Trade organisation, rushing to clarify that the Liberty dollar was not, as Von Nothaus said in his defense, a barter currency. Rightly so. The barter industry has compromised absolutely with the US government on the question of taxes, and Von Nothaus was stoking quite a different of barter system. All this shows that the people with the dollar monopoly intend to retain control, and continue to extract value from the unconstitutional IRS racket. They will go to extremes to prevent sound money systems from succeeding. So far, they haven't had to. Before the internet, mutual credit systems were extremely inefficient and the pioneers were dogged, idealist, uncooperative types who did sterling work themselves, but kept the movement fragmented and retarded. Mutual credit systems are not digital or internet currencies per se, but before the internet they were extremely cumbersome, and I would say they need the Internet absolutely in order to function efficiently. Everything I'm doing is vulnerable to the internet kill switch. So I'm shouting out for a decentralised internet that can't be shut down so that normal people have access to the technology to determine their own money systems. Very important! Back to immediate concerns. My Drupal module needs a good hacker to test it and make recommendations on good practices for deployment. I need to better understand about distributed social network platforms and would like to work closely with people who have the skills and the passion to support pioneering mutual credit projects on other platforms. My organisation, Community Forge is hosting over 40 sites for community groups around Europe http://communityforge.net/members/communities, and there are many other users of the Drupal module who want to see these technologies more available and useful. I am working to Drupalise many more communities and then connect them together so they can have the best of both worlds - local, connected currencies. I have been absolutely dedicated to this for the last 3 years and I welcome more engagement with committed, skilled individuals. Thanks for your attention, Matthew http://matslats.net ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From eugen at leitl.org Sun Apr 17 05:25:36 2011 From: eugen at leitl.org (Eugen Leitl) Date: Sun, 17 Apr 2011 14:25:36 +0200 Subject: Mutual credit money systems need the next net Message-ID: <20110417122535.GG23560@leitl.org> ----- Forwarded message from Matthew Slater ----- From eugen at leitl.org Sun Apr 17 05:59:53 2011 From: eugen at leitl.org (Eugen Leitl) Date: Sun, 17 Apr 2011 14:59:53 +0200 Subject: Speaking of pattern languages... 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С помощью него обучающийся специалист может эффективно разрабатывать свои сценарии финансовых проектов. ------------------------------------------------------------------------- Информацию можно получить по телефонам: +7 (Ч95) ЧЧ5.ЧО-95 **** 742*9*1-9\8 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 9642 bytes Desc: not available URL: From oboldina at bestiffany.ru Tue Apr 19 03:03:02 2011 From: oboldina at bestiffany.ru (=?koi8-r?B?7sXEz8LSz9PP18XT1M7P09TYINDP09TB193Jy8/X?=) Date: Tue, 19 Apr 2011 19:03:02 +0900 Subject: =?koi8-r?B?9cjPxCDP1CDP1NfF1NPU18XOzs/T1Mkg0NLJIM7FxM/C0s/Tz9fF09TO?= =?koi8-r?B?2cgg0M/T1MHX3cnLwcg=?= Message-ID: <7F6E4571B13D47F4B5E60C082E0816F7@POSP3CF8WQ5LX3> Двадцать первого апреля 201Iг. Тема: НЕДОБРОСОВЕСТНЫЕ ПОСТАВЩИКИ. КАК СОХРАНИТЬ ВЫЧЕТЫ, УЙТИ ОТ ОТВЕТСТВЕННОСТИ 8 (Ч95) 7.42_91_98 ; 44539-68 Цель обучения: Обучающий курс даст слушателям ответ на то, как правильно заключать договоры и что делать, если он ошибся, но при этом хотел бы сохранить свои налоговые обязательства без изменений. Слушатели будут точно знать, что и как отвечать налоговой инспекции в случае проверки таких контрагентов. Поймут, как можно уйти от НДС без последствий. В период кризисных явлений в экономике, и как следствие острой нужды государства в пополнении бюджета, ФНС ужесточила требования к проверкам - повысила границу результативности проверок до миллиона рублей (приказ ФНС №409), а также предложила идти простым путем – находить среди контрагентов налогоплательщика компании, которые подпадают под признаки недобросовестных и лишать налогоплательщика налоговых льгот полученных в результате взаимодействия с такими организациями (Приказ ФНС России №ММ-3-2/467@). Практика свидетельствует, что практически все проверки налогоплательщиков применяющих ОСН затрагивают данный вопрос с негативными для налогоплательщика последствиями. При этом налоговый орган исключает из состава затрат НП и вычетов по НДС суммы по контрагентам, которые, например, просто не отвечают на запрос в рамках встречных проверок, либо не заплатили налоги и т.п. Подчас очень тяжело отстоять свою правоту в спорах с налоговым органом. Курс посвящен вопросу защиты налогоплательщика, призван помочь ему как не погрязнуть в тотальных проверках своих контрагентов, так и впоследствии защитить свои права по взаимоотношениям я такими компаниями. На Обучении не только будут показаны способы противодействия придиркам налоговой, но и будут разобраны способы заключения договоров, которые в принципе исключают возможность признания лица недобросовестным, а также законные способы снижение налоговой нагрузки по НДС в том случае, если налогоплательщик в этом заинтересован. Программа: 1. Методические указания Минфина о назначении выездных налоговых проверок (включая Приказ ФНС от 22.09.10 N ММB-7-2/461@, Приказ УФНС по г. Москве от 1 сентября 2008 г №409 и др.) 2. Методические указания Минфина по поиску недобросовестных контрагентов. Рассмотрение мер, которые планирует принять Минфин, Минюст по борьбе с однодневками. 3. Основания признания налоговой выгоды необоснованной (на основании судебной практики, писем Минфина, практики проверок). 4. Что необходимо сделать, чтобы проявить разумную осмотрительность. Какие документы и какую информацию о контрагенте необходимо собрать. 5. Как защититься от претензий налогового органа о том, что контрагент: * не платит налоги и не сдает отчетность; * не отвечает на встречные проверки; * не находиться по месту регистрации, либо зарегистрирован по адресу массовой регистрации; * директор БОМЖ, ничего не подписывал, его подпись подделали и т.п. * директор является "массовым", в отношении руководителя проводятся розыскные мероприятия; * проведенный осмотр показал, что компания не могла отгрузить товар с адреса, указанного в накладной, счете-фактуре; * коды ОКВЭД контрагента не позволяют ему произвести действия, которые он якобы произвел по отношению к налогоплательщику (не может выполнять работы, поставлять товар и т.п., так как создан для иных целей); * иные претензии. 6. Анализ предмета доказывания по спорам о получении необоснованной налоговой выгоды. Установление размера требований по подобным делам. Взыскание всех ранее заявленных вычетов и расходов как нарушение принципа соразмерности и справедливости. Анализ аналогичной практики Европейского Суда. 7. Разбор основных ошибок допускаемых налоговыми органами в процессе доказывания получение налоговый выгоды (встречные проверки реально не проводятся, а данные берется из компьютерной системы учета, вместо допросов проводиться опрос, вместо экспертизы получаются заключения специалиста и т.п.). Как использовать ошибки (подробно). 8. Создание преюдиции для доказывания реальности сделки. 9. Способ ухода от признания налоговой выгоды необоснованной при заключении договоров с поставщиками при помощи посредника. Как построить договор, чтобы претензии по поставщикам нельзя было предъявить. 10. Уход от признания налоговой выгоды необоснованной путем особого способа заключения договоров. 11. Уход от уплаты НДС с наценки путем: * заключения договора с дополнительной выгодой; * включение условий о неустойки; * использование простого товарищества. 12. Кто отвечает за работу с недобросовестными контрагентами (директор или бухгалтер) и в какой части. Рассмотрение основных законодательных инициатив и принятых в последнее время законов, направленных на борьбу с "однодневками". 13. Потеря документов по недобросовестным поставщикам. Налоговые последствия. Указания Минфина по привлечению к ответственности в таком случае. Способ защиты от налоговых претензий. Является ли потеря документов защитой от претензий правоохранительных органов. 14. Анализ возможности рассмотрения любого налогового спора в Арбитражном суде г. Москвы, как способ обойти негативную практику конкретного региона. 15. Изменение практики компенсации судебных издержек. 16. Ответы на индивидуальные вопросы. Cтоимоcть: 7900 руб. За более подробной информацuей обpащайтеcь по тел: +7 Московский код: 4/45\4\О\95 и 792*2I_2*2 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6980 bytes Desc: not available URL: From brookecharmainbr at nch.com Tue Apr 19 12:29:28 2011 From: brookecharmainbr at nch.com (Brooke Charmain) Date: Wed, 20 Apr 2011 02:29:28 +0700 Subject: I'm glad I did, because this is the best PenisEnhancement product that I've ever had. Message-ID: <4dade298.f8ac2670@nch.com> PenisEnlargement Review / Top MaleEnhancement ... I'm glad I did, because this is the best PenisEnhancement product that I've ever had. >From Steve(client): 'If you are looking for a good penispill, this is for you' http://penisbigidea.ru From buhg at al-web.ru Tue Apr 19 18:37:23 2011 From: buhg at al-web.ru (=?koi8-r?B?88/L0sHUydTYINLB08guIM7BINrB0MzB1NU=?=) Date: Wed, 20 Apr 2011 10:37:23 +0900 Subject: =?koi8-r?B?9c3Fztjbxc7JxSDSwdPIz8TP1yDOwSDX2dDMwdTVINrB0tDMwdTZ?= Message-ID: двадцать пятого апреля СНИЖЕНИЕ СТРАХОВЫХ ВЗНОСОВ внедряем допустимые схемы снижения выплат налогов на доходы физических лиц в условиях кризиса и замены ЕСН страховыми взносами. +7 Московский код: 7-Ч2_91*98 \\\/// Ч45_Ч095 Цель: Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь – назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: 1. Обзор изменений законодательства, связанных с повышением ставки страховых взносов. Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. 2. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. 3. Использование специальных налоговых режимов: * в каком случае выплата зарплаты на спецрежимах сохраняет актуальность в 2011 г.; * дивидендные схемы – замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"). Расчет эффективности, * договоры с предпринимателем: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр. Расчет эффективности, * дарение физлицом наличных денег, заработанных в качестве предпринимателя: легальная альтернатива обналичиванию, дающая безналоговый доход? Выбор банков, проблемы, связанные с кассовой дисциплиной и политикой ЦБ. Текущая ситуация с обложением таких доходов НДФЛ. 4. Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Использование вспомогательных организаций: * "инвалидные" организации и их филиалы, актуальность; * страховые компании. Страхование жизни работников и ДМС за счет предприятия. 6. Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. 7. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 8. Использование процентных займов от физлиц. Расчет эффективности. 9. Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. 10. Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, 11. Создание недоимки по налогам с ФОТ на фирме, не обремененной активами – пример "серой" схемы (как нельзя "оптимизировать"!), 12. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 13. Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. По вопpоcам подробной информации и pегucтаpацuu обpащайтеcь по тел: Московский код; 44_54/О95 \\\/// ЧЧ*5/4О_.95 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6668 bytes Desc: not available URL: From arthurrm at saeca.com Wed Apr 20 09:16:05 2011 From: arthurrm at saeca.com (Rolande Arthur) Date: Wed, 20 Apr 2011 13:16:05 -0300 Subject: En1arge Yourpenis 1-3 inches or more, in just few days and from your home! Guaraanteed results. Tested! Message-ID: <67t46z55h80-86429363-641i3o71@smkiwdol> En1argeYourPenis - PenisEn1argement - PenisSize Increase your PenisSize 1-3 inches. En1arge Yourpenis 1-3 inches or more, in just few days and from your home! Guaraanteed results. Tested! http://longerpenisbee.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 655 bytes Desc: not available URL: From buhg at 7to.ru Wed Apr 20 01:22:42 2011 From: buhg at 7to.ru (=?koi8-r?B?4tXIx8HM1MXS1SDLwcsg1crUySDP1CDu5PM=?=) Date: Wed, 20 Apr 2011 13:52:42 +0530 Subject: =?koi8-r?B?7sXEz8LSz9PP18XT1M7ZxSDQz9PUwdfdycvJLiDrwcsg08/I0sHOydTY?= =?koi8-r?B?INfZ3sXU2Swg1crUySDP1CDP1NfF1NPU18XOzs/T1Mk=?= Message-ID: <795EBBFED3D24044AEAA4A5CD7A86A84@rohit> Двадцать первого апреля 201Iг. Тема: (НЕДОБРОСОВЕСТНЫЕ ПОСТАВЩИКИ.) ПРАКТИЧЕСКИЕ РЕКОМЕНДАЦИИ КАК ОТВЕЧАТЬ НАЛОГОВОЙ ИНСПЕКЦИИ В СЛУЧАЕ ПРОВЕРКИ НЕДОБРОСОВЕСТНЫХ КОНТРАГЕНТОВ И КАК МОЖНО УЙТИ ОТ НДС БЕЗ ПОСЛЕДСТВИЙ +7 (код Москвы) ЧЧ-5З\96_8 и 44\5З9_68 Цель обучения: Обучающий курс даст слушателям ответ на то, как правильно заключать договоры и что делать, если он ошибся, но при этом хотел бы сохранить свои налоговые обязательства без изменений. Слушатели будут точно знать, что и как отвечать налоговой инспекции в случае проверки таких контрагентов. Поймут, как можно уйти от НДС без последствий. В период кризисных явлений в экономике, и как следствие острой нужды государства в пополнении бюджета, ФНС ужесточила требования к проверкам - повысила границу результативности проверок до миллиона рублей (приказ ФНС №409), а также предложила идти простым путем – находить среди контрагентов налогоплательщика компании, которые подпадают под признаки недобросовестных и лишать налогоплательщика налоговых льгот полученных в результате взаимодействия с такими организациями (Приказ ФНС России №ММ-3-2/467@). Практика свидетельствует, что практически все проверки налогоплательщиков применяющих ОСН затрагивают данный вопрос с негативными для налогоплательщика последствиями. При этом налоговый орган исключает из состава затрат НП и вычетов по НДС суммы по контрагентам, которые, например, просто не отвечают на запрос в рамках встречных проверок, либо не заплатили налоги и т.п. Подчас очень тяжело отстоять свою правоту в спорах с налоговым органом. Курс посвящен вопросу защиты налогоплательщика, призван помочь ему как не погрязнуть в тотальных проверках своих контрагентов, так и впоследствии защитить свои права по взаимоотношениям я такими компаниями. На Обучении не только будут показаны способы противодействия придиркам налоговой, но и будут разобраны способы заключения договоров, которые в принципе исключают возможность признания лица недобросовестным, а также законные способы снижение налоговой нагрузки по НДС в том случае, если налогоплательщик в этом заинтересован. Программа: 1. Методические указания Минфина о назначении выездных налоговых проверок (включая Приказ ФНС от 22.09.10 N ММB-7-2/461@, Приказ УФНС по г. Москве от 1 сентября 2008 г №409 и др.) 2. Методические указания Минфина по поиску недобросовестных контрагентов. Рассмотрение мер, которые планирует принять Минфин, Минюст по борьбе с однодневками. 3. Основания признания налоговой выгоды необоснованной (на основании судебной практики, писем Минфина, практики проверок). 4. Что необходимо сделать, чтобы проявить разумную осмотрительность. Какие документы и какую информацию о контрагенте необходимо собрать. 5. Как защититься от претензий налогового органа о том, что контрагент: * не платит налоги и не сдает отчетность; * не отвечает на встречные проверки; * не находиться по месту регистрации, либо зарегистрирован по адресу массовой регистрации; * директор БОМЖ, ничего не подписывал, его подпись подделали и т.п. * директор является "массовым", в отношении руководителя проводятся розыскные мероприятия; * проведенный осмотр показал, что компания не могла отгрузить товар с адреса, указанного в накладной, счете-фактуре; * коды ОКВЭД контрагента не позволяют ему произвести действия, которые он якобы произвел по отношению к налогоплательщику (не может выполнять работы, поставлять товар и т.п., так как создан для иных целей); * иные претензии. 6. Анализ предмета доказывания по спорам о получении необоснованной налоговой выгоды. Установление размера требований по подобным делам. Взыскание всех ранее заявленных вычетов и расходов как нарушение принципа соразмерности и справедливости. Анализ аналогичной практики Европейского Суда. 7. Разбор основных ошибок допускаемых налоговыми органами в процессе доказывания получение налоговый выгоды (встречные проверки реально не проводятся, а данные берется из компьютерной системы учета, вместо допросов проводиться опрос, вместо экспертизы получаются заключения специалиста и т.п.). Как использовать ошибки (подробно). 8. Создание преюдиции для доказывания реальности сделки. 9. Способ ухода от признания налоговой выгоды необоснованной при заключении договоров с поставщиками при помощи посредника. Как построить договор, чтобы претензии по поставщикам нельзя было предъявить. 10. Уход от признания налоговой выгоды необоснованной путем особого способа заключения договоров. 11. Уход от уплаты НДС с наценки путем: * заключения договора с дополнительной выгодой; * включение условий о неустойки; * использование простого товарищества. 12. Кто отвечает за работу с недобросовестными контрагентами (директор или бухгалтер) и в какой части. Рассмотрение основных законодательных инициатив и принятых в последнее время законов, направленных на борьбу с "однодневками". 13. Потеря документов по недобросовестным поставщикам. Налоговые последствия. Указания Минфина по привлечению к ответственности в таком случае. Способ защиты от налоговых претензий. Является ли потеря документов защитой от претензий правоохранительных органов. 14. Анализ возможности рассмотрения любого налогового спора в Арбитражном суде г. Москвы, как способ обойти негативную практику конкретного региона. 15. Изменение практики компенсации судебных издержек. 16. Ответы на индивидуальные вопросы. Cтоимоcть: 7900 руб. Вся информация по тел: 8 Моск. код: 4Ч.5_-З2-66 \\// Ч4.53_96-8 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6963 bytes Desc: not available URL: From kalp at microtelsystem.com Wed Apr 20 11:20:55 2011 From: kalp at microtelsystem.com (Lina D) Date: Wed, 20 Apr 2011 14:20:55 -0400 Subject: Ukrainian Lady Seeks Soul Mate Message-ID: <009d01cbff87$ad19ad00$7b1e000a@IUSg> Privet, my dear friend! My heart is open to you because I greatly want love and to be loved! My desire is to give happiness to one man, to see his shining eyes, to kiss my children in the morning, to present him joy and tenderness that only a woman can give! I had some experience in life but my heart was broken. I found the wrong man in my country and now I don't like men here... If your heart wants to be connected to a nice, good looking lady, please write me here http://heart-conections.net Looking forward to get a letter from you Lina D From nathan at freitas.net Wed Apr 20 13:20:13 2011 From: nathan at freitas.net (Nathan Freitas) Date: Wed, 20 Apr 2011 16:20:13 -0400 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: On 04/20/2011 03:55 PM, Frank Corrigan wrote: > More reasons for activists/protesters in hostile (ordinary) environments > not to bring along their mobile phone, latest cell connected gizmo. ... and return to megaphones, flags, smoke signals, carrier pigeons and frantic arm waving instead? If our ordinary environments are truly hostile, then either we give up ever using a mobile phone, or we find some way to address the problem. Don't get me wrong, this latest revelation on mobile privacy is indeed scary, and Apple better fess up. I just think we can fix these issues, instead of allowing them to be disempowering. In this case at least, turning your phone into "airplane mode" would have stopped the phone from broadcasting its availability to and registering with mobile towers. This would stop the active triangulation of your location from being logged into the local iOS database. I have an "airplane mode" icon on my Android phone home screen. Anytime I am not expecting an important call, or am reachable by another means (email, IM, irc), I generally activate it. Not only does it reduce my location footprint data trail, but it also saves quite a bit of battery life! I also like Google's Latitude Dashboard which encourages user to really "own it" when it comes to mobile location data tracking. They have a really pretty UI, charts, etc, that can show you how many minutes a day you spend at home, the gym, work or your local pub. Their point is that if government and mobile phone operators already have this data, why shouldn't you (the user and human being tracked) also benefit from it? https://www.google.com/latitude/history/dashboard All in all, we shouldn't cede the advantage technology can bring to the movements and causes we care about because developers at Apple and Skype (see their recent issue with Android app data permissions) are clearly make very bad decisions about how they implement their closed-source software. Best, Nathan _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" You will need the user name and password you receive from the list moderator in monthly reminders. Should you need immediate assistance, please contact the list moderator. Please don't forget to follow us on http://twitter.com/#!/Liberationtech ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From Ezra_7395 at 00aa.net Wed Apr 20 18:20:48 2011 From: Ezra_7395 at 00aa.net (Basil Stephenson) Date: Wed, 20 Apr 2011 18:20:48 -0700 Subject: Simply and smartly, Kristina Aguilera successfully uses it Message-ID: <0808614513.1763064198494252340462$331684827607.5770895718411032488@5pillarsofhealth.net> A non-text attachment was scrubbed... Name: not available Type: text/html Size: 156 bytes Desc: not available URL: From buhg at easybiznes.ru Wed Apr 20 07:24:52 2011 From: buhg at easybiznes.ru (=?koi8-r?B?89TSwcjP19nFINfazi4g1dbFIM7FINPU0sHbzs8=?=) Date: Wed, 20 Apr 2011 19:54:52 +0530 Subject: =?koi8-r?B?7sHMz8fP18/FINDMwc7J0s/Xwc7JxTogzcnOyc3J2sHDydEg7uTm7Cwg?= =?koi8-r?B?09TSwcjP19nIINfazs/Tz9c=?= Message-ID: <87ABA8622C784D9CBCBF6C8331D17DE8@abc00229ce86ea> 25 апреля2011г. Методы оптимизации расходов на выплату белой зарплаты: уменьшаем страховые взносы (495) ЧЧ54095 <> 4Ч539*68 Цель: Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь – назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: 1. Обзор изменений законодательства, связанных с повышением ставки страховых взносов. Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. 2. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. 3. Использование специальных налоговых режимов: * в каком случае выплата зарплаты на спецрежимах сохраняет актуальность в 2011 г.; * дивидендные схемы – замена выплаты зарплате на "упрощенке"? Нюансы, рекомендации. Выплата квартальных дивидендов ежемесячно частями. Выплаты из прибыли в АО, ООО, производственном кооперативе ("народном предприятии"). Расчет эффективности, * договоры с предпринимателем: возмездного оказания услуг, выполнения работ, агентский, транспортные услуги, механизм трансфертных цен, штрафные санкции, аренда и пр. Расчет эффективности, * дарение физлицом наличных денег, заработанных в качестве предпринимателя: легальная альтернатива обналичиванию, дающая безналоговый доход? Выбор банков, проблемы, связанные с кассовой дисциплиной и политикой ЦБ. Текущая ситуация с обложением таких доходов НДФЛ. 4. Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. 5. Использование вспомогательных организаций: * "инвалидные" организации и их филиалы, актуальность; * страховые компании. Страхование жизни работников и ДМС за счет предприятия. 6. Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. 7. Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. 8. Использование процентных займов от физлиц. Расчет эффективности. 9. Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. 10. Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, 11. Создание недоимки по налогам с ФОТ на фирме, не обремененной активами – пример "серой" схемы (как нельзя "оптимизировать"!), 12. Способы подтверждения источников крупных расходов физлиц и когда это необходимо. 13. Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Информацию можно получить по телефонам: +7 (Ч95) 4Ч5*З9*68 \\\/// 792*21.2*2 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 6635 bytes Desc: not available URL: From email at franciscorrigan.com Wed Apr 20 12:55:01 2011 From: email at franciscorrigan.com (Frank Corrigan) Date: Wed, 20 Apr 2011 20:55:01 +0100 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: More reasons for activists/protesters in hostile (ordinary) environments not to bring along their mobile phone, latest cell connected gizmo. "The most immediate problem is that this data is stored in an easily-readable form on your machine" http://www.theregister.co.uk/2011/04/20/secret_iphone_location_tracking/ _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" You will need the user name and password you receive from the list moderator in monthly reminders. Should you need immediate assistance, please contact the list moderator. Please don't forget to follow us on http://twitter.com/#!/Liberationtech ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From edrigram at edri.org Wed Apr 20 11:20:52 2011 From: edrigram at edri.org (EDRI-gram newsletter) Date: Wed, 20 Apr 2011 21:20:52 +0300 Subject: EDRi-gram newsletter - Number 9.7, 20 April 2011 Message-ID: ============================================================ EDRi-gram biweekly newsletter about digital civil rights in Europe Number 9.8, 20 April 2011 ============================================================ Contents ============================================================ 1. Top 10 misleading statements of the European Commission on data retention 2. European Commission's Net Neutrality report 3. Implementation of the SWIFT agreement under review 4. French Parliament issues a positive report on Net Neutrality 5. Dutch government announces measures against downloading 6. Italian court found Google responsible for search suggestions to users 7.Privatised enforcement Series C: The law according to the Advocate General 8. ENDitorial:CoE: A New Notion of Media. For Better or For Worse? 10. Recommended Reading 11. Agenda 12. About ============================================================ 1. Top 10 misleading statements of the European Commission on data retention ============================================================ The European Commission adopted its evaluation report on the Data Retention Directive this week. In anticipation of the Commission to hide the numerous failures of the Directive by omission and dissemblance, EDRi produced a "shadow report" providing a more accurate assessment of the Directive, using the Commission's own methodology. The Commission lived down to our expectations, with the report itself and the Commissioner's press conference producing an imaginative selection of misleading statements. The following are ten of the most egregious examples: 1. The evaluation report shows value of "retained data" In its implementation report and its press spin, the Commission made repeated reference to the value of retained data for law enforcement purposes. What it studiously avoided saying is that the vast majority of the data used for law enforcement purposes do not rely on the Data Retention Directive. 2. The Madrid and London bombings showed the need for data retention The Commission seeks to justify the excesses of the Directive by referring to the terrorist attacks in Madrid and London. Retained data were indeed useful in Madrid - but the data used were retained by operators for billing purposes and, therefore, irrelevant to the data retention Directive. 3. "Data retention is a necessary measure" The European Commission neither sought nor was provided with any evidence that the extra data retained under the Data Retention Directive was either necessary or useful. In the absence of any evidence, it is impossible for the Commission to credibly make this statement. 4. "Industry needs data retention" It is equally not necessary for the industry, which fought against the measure prior to its adoption and has seen the range of rules and obligations get more and more onerous and fragmented as the Commission has lobbied for adoption of the Directive by the Member States. Why would the industry need an instrument which creates rather than removes barriers? 5. The Constitutional Courts did not criticise data retention per se. This is factually untrue in relation to Romania. 6. The Commission must take infringement proceedings against Member States that have not implemented the Directive It is remarkable that the Commission is acting vigorously against Member States that have not implemented the Directive, yet has taken no measures - and has threatened no measures - against Member States that have implemented it incorrectly in ways which further undermine citizens' rights. Examples include countries that have been identified in the report that have no process for deleting the data once it has exceeded the retention period. 7. The Directive was asked for by the Member States unanimously Member States have never unanimously asked for a data retention Directive. In fact, it was precisely because unanimity was not possible that the EU was not able to adopt data retention as a security measure. As a result of that failure of Member States to achieve unanimity, the Commission proposed a Directive, to force Member States that do not believe that data retention is necessary to impose it anyway. 8. There are no examples of abuses of retained data The Commission's document suggests that there are no examples of retained data being abused. This is despite the fact that the Commission is aware of at least two major abuses, namely: - German telecommunications giant Deutsche Telekom illegally used telecommunications traffic and location data to spy on about 60 individuals including critical journalists, managers and union leaders in order to try to find leaks. The company used its own data pool as well as that of a domestic competitor and of a foreign company. - In Poland retained telecommunications traffic and subscriber data was used in 2005-2007 by two major intelligence agencies to illegally disclose journalistic sources without any judicial control. 9. Some of the data retention is "permitted" by the E-Privacy Directive, rendering analysis of the impact of the Data Retention Directive complicated. This analysis is bizarre because the Commission itself made a statement when the E-Privacy Directive was adopted saying that the E-Privacy Directive "should neither prohibit nor approve any particular measure Member States may deem necessary," because a single market instrument could not place limits on a third pillar (i.e. law enforcement) policy area. No retention measure is therefore permitted by the E-Privacy Directive. 10. Data from 20 Member States shows an average of 148 000 requests per year for retained data Statistically correct, this statement by Commissioner Malmstrvm omits to mention that half of those requests were in one Member State, Poland, which has implemented the Directive in a way which permits vast abuses of the data being retained. Commissioner Malmstrvm in her speech went on to say that "if the data were not helpful, law enforcement authorities would presumably not spend human and financial resources on requesting them in those numbers". She is either unaware or indifferent to the fact that they are not asking for the data in those numbers - apart from Poland, they are asking for vastly fewer data. Commission statement on the E-Privacy Directive http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52002PC0338:EN:HTML Commissioner Malmstrvm's speech on the evaluation report - Data Retention Directive - a valuable tool in fighting serious crime and terrorism, but in need of improvement (18.04.2011) http://europa.eu/rapid/pressReleasesAction.do?reference=IP/11/484&format=HTML&aged=0&language=EN&guiLanguage=en Official data retention evaluation report (18.04.2011) http://ec.europa.eu/commission_2010-2014/malmstrom/archive/20110418_data_retention_evaluation_en.pdf EDRi shadow data retention report (17.04.2011) http://www.edri.org/files/shadow_drd_report_110417.pdf Commission faces battle on data retention (19.04.2011) http://www.euractiv.com/en/infosociety/commission-faces-battle-data-retention-news-504187 (Contribution by Joe McNamee - EDRi) ============================================================ 2. European Commission's Net Neutrality report ============================================================ The European Commissioner for the Digital Agenda Neelie Kroes presented on 19 April 2011 its report on net neutrality, which brings nothing significant to the table, except strengthening the "wait and see" approach already presented at the Net Neutrality Summit in November last year. The Commission's report is already confirming the unequal treatment of Internet traffic, quoting the results of the survey made by BEREC (Body of European Regulators for Electronic Communications) in early 2010 in several EU member states: - Limits on the speed of peer-to-peer (P2P) file-sharing or video streaming by certain providers in France, Greece, Hungary, Lithuania, Poland and the United Kingdom; - Blocking or charging extra for the provision of voice over internet protocol (VoIP) services in mobile networks by certain mobile operators in Austria, Germany, Italy, the Netherlands, Portugal and Romania. However, the decision by Kroes is not to act, but to wait: "Together with national telecoms regulators, the Commission will spend 2011 closely looking at current market practices. At the end of 2011, I will present the findings and will publicly name operators engaging in doubtful practices." And even if something is wrong, the problems will be related just to the correct information of the consumer: "I will be looking particularly closely for any instances of unannounced blocking or throttling of certain types of traffic, and any misleading advertising of broadband speeds. If I am not satisfied that consumers can counteract such practices by switching providers, I will not hesitate to introduce more stringent measures." In fact the report itself praises the violations of the net neutrality principles, by supporting operators' claims: "It is widely accepted that network operators need to adopt some traffic management practices to ensure an efficient use of their networks and that certain IP services, such as for instance real-time IPTV and video conferencing, may require special traffic management to ensure a predefined high quality of service". La Quadrature du Net has been quick in qualifying the report as disappointing. Jirimie Zimmermann explained: "Mrs Kroes hides behind false free-market arguments to do nothing at all, pretending that competition and consumer law can successfully address the issue. In most Member States, mobile phone operators agree on engaging in the very same discriminations in their so-called 'mobile Internet' offers. These operators simply do not offer access to the universal platform of communications we call 'the Internet'. By turning a blind eye on these practices, the Commission covers anti-competitive behaviours that hinder innovation and violate users' freedom of communication." Neelie Kroes European Commission Vice-President for the Digital Agenda :The internet belongs to all of us. Press conference on Net Neutrality Communication Brussels (19.04.2011) http://europa.eu/rapid/pressReleasesAction.do?reference=SPEECH/11/285&format=HTML&aged=0&language=EN&guiLanguage=en Commission Communication: The open internet and net neutrality in Europe (19.04.2011) http://ec.europa.eu/information_society/policy/ecomm/doc/library/communications_reports/netneutrality/comm-19042011.pdf Net Neutrality: The European Commission Gives Up on Users and Innovators (19.04.2011) http://www.laquadrature.net/en/net-neutrality-the-european-commission-gives-up-on-users-and-innovators EDRi-gram: ENDitorial: Net neutrality - wait and see the end of the open Internet (17.11.2010) http://www.edri.org/edrigram/number8.22/net-neutrality-wait-and-see ============================================================ 3. Implementation of the SWIFT agreement under review ============================================================ A review prepared by the EU delegation of the joint review team on the implementation of the SWIFT (TFTP) agreement concluded that "all of the relevant elements of the Agreement have been implemented in accordance with its provisions, including the data protection provisions". The report has been accepted by EU Justice and Home Affairs Council. The agreement, which was signed on 28 June 2010, foresees the transfers to the USA of financial payment messages held by Society for Worldwide Interbank Financial Telecommunication (SWIFT), to be used in the Terrorist Finance Tracking Program (TFTP). Europol is the body which has the specific task to check whether requests from the US Treasury Department for SWIFT data comply with the terms of the TFTP Agreement, while the Europol Joint Supervisory Body (JSB) is to review Europol's activities. An inspection mandated by the JSB to check Europol's implementation of the TFTP Agreement has revealed a lack of audit of the data transfers in a report published in March 2011. The four requests made during the inspection were made in abstract terms, for broad types of data, which makes impossible compliance with Article 4(2) of the TFTP Agreement (which says that requests must be tailored as narrowly as possible). The JSB recommended that the requests had to contain more detailed information, specific to each request, and that the US authorities might need to provide certain additional information. Moreover, it has come out that there is a lot of information provided orally by the US Treasury Department to Europol staff with no written requests to allow the proper verification of compliance with the data protection standards. MEPs have shown their concerns related to the findings of the German report and expressed their disagreement to Europol's activity. "As Members of Parliament we feel betrayed reading this report (...) We voted in favour (of this agreement last year) in the trust that both parties would apply the adopted agreement" which "concerns the transfer of sensitive data belonging to our citizens", said Alexander Alvaro (ALDE, DE), Parliament's rapporteur on the TFTP agreement. Although the joint review prepared by the EU delegation had a different conclusion, it included recommendations contradicting its findings. Thus, the EU review team recommended "more publicly accessible information on the way the program functions, in as far as this is possible (...) in particular, the overall volume of data provided to the U.S. authorities and the number of financial payment messages accessed." It also suggested "further enhancing the Europol verification procedure referred to in Article 4," and "more verifiable statistical information on the added value of TFTP derived information to efforts to combat terrorism and its financing in order to further substantiate the added value of the program." It also recommended "improving some aspects of the provision of information to the general public on the rights accorded to them under the Agreement." As MEPs had asked the director of Europol to answer to their concerns, Europol issued an information note to the European Parliament on 8 April 2011. According to the information note, Europol had taken into consideration the JSB's recommendations and "comprehensively reviewed the process. A revised version was adopted and introduced in March 2011." "The procedural steps involved in the process include specific actions to assess the validity of the US request in terms of its compliance with the criteria established in Article 4, including a record of the verification officer's operational judgement and a record of the advice given by the Legal Affairs Unit and Data Protection Office (DPO). The DPO has seen every request since the Agreement entered into force, but following observations made by the JSB, Europol decided to make certain practical enhancements to the process to ensure a more efficient involvement of the DPO. As part of the process, a standard template is used as a formal record of the advice from each party and of the authorising officer's final decision," says the information note. Europol fails to audit the transfer of SWIFT financial data to the USA (9.03.2011) https://p10.secure.hostingprod.com/@spyblog.org.uk/ssl/spyblog/2011/03/09/europol-fails-to-audit-the-transfer-of-swift-financial-data-to-the-usa.html Report on the inspection of Europol's implementation of the TFTP agreement, conducted in November 2010 by the Europol Joint Supervisory Body (1.03.2011) http://www.bfdi.bund.de/SharedDocs/Publikationen/Allgemein/ReportGKIzuSWFT.pdf;jsessionid=AB0454AACD783E1B1130F7FD9201BBB9.1_cid136?__blob=publicationFile EU Council: Report on the joint review of the implementation of the Agreement between the European Union and the United States of America on the processing and transfer of Financial Messaging data from the European Union to the United States for the purposes of the Terrorist Finance Tracking Program (17-18.02.2011) http://register.consilium.europa.eu/pdf/en/11/st08/st08142.en11.pdf Europol Activities in Relation to the TFTP Agreement Information Note to the European Parliament (8.04.2011) http://www.statewatch.org/news/2011/apr/eu-europol-report-on-implementation-tftp-agreement.pdf Committee on Civil Liberties, Justice and Home Affairs Press release- SWIFT implementation report: MEPs raise serious data protection concerns (14.03.2011) http://www.statewatch.org/news/2011/mar/ep-libe-swift-prel-mar-11.pdf ============================================================ 4. French Parliament issues a positive report on Net Neutrality ============================================================ Last week, a trans-partisan/cross party parliamentary mission set up by the Economic Affairs committee of the French National Assembly released a report on Net Neutrality. After working on the report for more than five months and conducting dozens of hearings, the mission led by Laure de La Raudihre (UMP, conservative) and Corinne Erhel (PS, socialist) presented a 145-page document covering most aspects of Net Neutrality. Overall, the report is extremely positive - probably one of the most detailed ever issued on the matter by public authorities in Europe. Although it draws to a large extent on the French electronic communication regulatory authority's (ARCEP) 10 proposals from September 2010, the report goes further on several aspects. In particular, the report includes a call for the legislative protection of Net Neutrality, which is defined as "the ability of Internet users to send and receive any application of their choice, to connect any device and use the programmes of their choice, as long as they don't harm the network with a quality of service that is transparent, sufficient and non-discriminatory (...)". Interestingly, the non-discrimination criteria is interpreted strictly, as the the authors explain that all traffic should be treated equally, thereby rejecting the so-called traffic differentiation. Traffic differentiation would have allowed for different treatments according to types of traffic. The document confines acceptable management of Internet traffic to cases of legal obligations, unforeseen congestion or if the network's security is at risk. By doing so, it draws a clear line between the Internet and managed services, which are defined as all electronic communications for which operators guarantee a specific quality of service and manage traffic to that aim. To make sure the difference between the Internet and managed services is clear, the report further proposes to reserve the "Internet" label to offers abiding by the principle of Net Neutrality. The most political aspect of the report is its strong stance against content blocking, as the parliamentary mission calls for systematic judiciary oversight of mandatory blocking measures. The mission therefore opposes the recently adopted legislation which grants the police the power to block child abuse websites (LOPPSI law). The rapporteurs also suggest that instead of acting preventively to block "illegal" communications, a repressive logical approach -"whereby illegal activities supported by such communications are condemned"- should be pursued. One of the shortcomings of the report, however, lies in the fact that it leaves out the issue of network management techniques and whether these should be regulated. In February, a preliminary version suggested that techniques such as Deep Packet Inspection should be monitored so as to ensure that they are not used in a way that jeopardizes the privacy of Internet users. It is unknown why this issue was eventually dropped from the final version. The work of the mission and the reception of the report by other members of the Economic Affairs committee of the French National Assembly is a positive step. But it remains to be seen if and how the report will actually translate into actual policies. Rapporteur Laure de La Raudihre has indicated that she is ready to table a legislative proposal to implement some of the recommendations of the report. But with the 2012 elections coming up in France and considering that the agenda of the French Parliament is already quite full, any vote on Net Neutrality before late 2012 is very unlikely. But the content of the report already gives a clear signal to telecoms operators that, for some lawmakers at least, the future of the Internet matters more than their narrow business interests. The proposals put forward in the document are the following: A. First axis: enshrine Internet Neutrality as a political goal Proposal #1: define the Net Neutrality principle Proposal #2: establish promotion of Net Neutrality as a political goal and give regulatory authorities the power to impose obligations suited for its promotion B. Second axis: strict supervision of Internet blocking Proposal #3: further question the justifications for legal blocking measures, despite their seeming legitimacy, due to their inefficiency and the adverse effects they may lead to Proposal #4: establish immediately a unified procedure which includes the intervention of a judge C. Third axis: protect the Internet's universality and guarantee its quality Proposal #5: reserve the "Internet" label to offers which respect the neutrality principle Proposal #6: create an Internet quality observatory Proposal #7: assign Arcep (national regulatory authority) the mission of guaranteeing an Internet of sufficient quality D. Fourth axis: ensure sustainable financing of the Internet Proposal #8: study the economic stakes attached to the Internet network Proposal #9: carefully assess the creation of a European "data call termination" The report (only in French, 13.04.2011) http://www.assemblee-nationale.fr/13/rap-info/i3336.asp ARCEP has published ten proposals and recommendations for promoting a neutral and high quality Internet (15.11.2010) http://www.arcep.fr/index.php?id=8571&L=1&tx_gsactualite_pi1[uid]=1317&tx_gsactualite_pi1[annee]=&tx_gsactualite_pi1[theme]=&tx_gsactualite_pi1[motscle]=&tx_gsactualite_pi1[backID]=26&cHash=2cde5a935b Net Neutrality: An Encouraging Report From the French Parliament (14.04.2011) http://www.laquadrature.net/en/net-neutrality-an-encouraging-report-from-the-french-parliament Parliamentary Report recommend introducing Net Neutrality into the law (only in French, 13.04.2011) http://www.lemonde.fr/technologies/article/2011/04/13/un-rapport-parlementaire-prone-l-inscription-de-la-neutralite-du-net-dans-la-loi_1507174_651865.html (contribution by Filix Triguer - La Quadrature du Net) ============================================================ 5. Dutch government announces measures against downloading ============================================================ On 11 April 2011, the Dutch government published its copyright policy plans for the coming years. The plans include restricting the currently existing private copying exception and the possibility to block access to websites facilitating copyright infringement. EDRi-member Bits of Freedom objected against the plans, which will lead to more repression while not providing a sustainable solution for the conflict between copyright and the internet. Currently, downloading material without authorisation is considered to fall within the scope of the private copying exception under the Dutch copyright act. The Dutch government wants to restrict this exception to the effect that downloading from an evidently illegal source shall be deemed unlawful. In addition, the government wants to make it possible for rightsholders to have Internet providers block access to websites and services facilitating copyright infringement, as a last resort. Although the government does not intend to prosecute individual internet users, it cannot guarantee that rightsholders will not do so in civil actions. In arguing for its plans, the government also refers to repressive copyright policies outside The Netherlands. As a justification for the restriction of the private use exception, reference is made to the Gallo report which was adopted in 2010. In addition, reference is made to draft legislation in the United States and policies in the United Kingdom regarding the blocking of websites. Digital rights organisation Bits of Freedom strongly objected to the new plans, stating that they will merely lead to repression of internet users and open the way to censorship. Dutch government copyright plans (only in Dutch, 11.04.2011) http://www.rijksoverheid.nl/documenten-en-publicaties/brieven/2011/04/11/speerpuntenbrief-auteursrecht-20-20.html Press Release Bits of Freedom (only in Dutch, 11.04.2011) https://www.bof.nl/2011/04/11/persbericht-downloadverbod-slecht-voor-muzikanten-fans-en-internetvrijheid/ (Contribution by Ot van Daalen - EDRi-member Bits of Freedom, Netherlands) ============================================================ 6. Italian court found Google responsible for search suggestions to users ============================================================ On 31 March 2011, an Italian court of Milan ruled that Google was responsible for its Google Suggest, the "autocomplete" function that suggests words and characters to complete a partial search for its users. The case was brought to court by a person whose name, when typed in the Google search field, was associated, through the "suggested searches" (now "related searches"), to the words "truffatore" (con man, swindler) and "truffa" (scam, fraud). The person's public image as an entrepreneur and provider of educational services in the field of personal finance suffered and the man's lawyer, Carlo Piana, argued that Google could control the content produced by its autocomplete function. Google defended itself by claiming that it was protected by the E-Commerce Directive exempting online service providers from liability for content they give access to but not created by them. "Google argued that it could not be held liable because it is a hosting provider, but we showed that this is content produced by them (and by the way, they do filter out certain content, including terms that are known to be used to distribute copyright infringing material), although through automated means," wrote Carlo Piana in a blog post. The court agreed, emphasizing that Google's autocomplete search was not entirely automatic and Google did have control over the defamatory suggestions its algorithms came up with. Moreover, Google had failed to intervene to correct the specific combination of words despite the warning sent by the office of the applicant. An ordinance last January had already called to intervene but Google did not take action, arguing that the system was based on statistical evaluations arising from users' searches and therefore the engine is not responsible for the content generated.. Google was ordered to filter out libellous "search suggestions" and to pay the man 1500 Euro for the rights affected, and 2300 Euro for various legal fees. According to a report by All Technology News, Google has already censored in 2011, in its auto-complete keyword search, some words related to alleged illegal piracy. Users no longer receive suggested entries for partially entered characters for some p2p platforms. Guido Scorza, a lawyer specializing in new media and technology law and founder of the Institute for Innovation policies believes the court's decision is "an erroneous interpretation that does not take into account the technological context and media provided for reference or the scope of certain types of behaviour in a typical environment". In his opinion, "a sequence of three words, with no punctuation or logical connection, on a blank page and just below a field of search, in 2011, is not a meaningful sentence, let alone a sentence of offensive content." "We believe that Google should not be held liable for terms that appear in autocomplete as these are predicted by computer algorithms based on searches from previous users, not by Google itself. We are currently reviewing our options," was Google's statement. Google has lost similar cases last year in France, Sweden and Brazil. Google is responsible for 'autofill' search terms, says Italian court (11.04.2011) http://www.out-law.com/default.aspx?page=11860 The Italian Court Decision (only in Italian, 31.03.2011) http://piana.eu/files/Ordinanza.pdf Autocompletion brings liability (5.04.2011) http://piana.eu/suggestions Google Suggest, convicted in Italy (only in Italian, 6.04.2011) http://punto-informatico.it/3125765/PI/News/google-suggest-colpevole-italia.aspx Words, just words (only in Italian, 6.04.2011) http://punto-informatico.it/3126383/PI/Commenti/parole-soltanto-parole.aspx EDRi-gram: First decision in the Italian criminal case against Google executives (24.02.2011) http://www.edri.org/edrigram/number8.4/decision-italy-vs-google-executives ============================================================ 7.Privatised enforcement Series C: The law according to the Advocate General ============================================================ The Advocate General of the European Court of Justice recently published his views with regard to the Scarlet/Sabam case C-70/10 in the European Court of Justice. This is a crucial case with regard to privatised enforcement, as it is the first time that the legality of this approach has been tested. The case came as a result of an attempt by the Belgian collecting society Sabam to require the small Belgian ISP Scarlet to install a filtering system to monitor all peer to peer traffic on its network and block files which Sabam ruled to be unauthorised. As Scarlet was a small, struggling ISP, Sabam hoped that they would comply to avoid high court costs. Since the start of the case, however, things have unravelled somewhat for Sabam. Firstly, Scarlet was taken over by the Belgian former incumbent Belgacom, which had the resources and ability to fight the case and, secondly, Sabam was humiliated by an undercover TV "sting" which showed them demanding royalties for artists that do not exist (such as Suzi Wan, a brand of noodles) and demanding royalty payments for use of their non-existent works. The Advocate General described the case as being about (paragraph 54) "delegating the legal and economic responsibility of the fight against illegal downloading to Internet access providers." Sabam's action in bringing the case has been very valuable to digital rights. If they had not brought this case, the European Commission would have been vigorously pushing in favour of exactly such measures, claiming that this approach was legal without immediate fear of contradiction. For example, in the recent Communication on the implementation of the IPR Enforcement Directive, the Commission argued that such injunctions might be applied, without contradicting any relevant EU law or human rights law. This is also the advice that it gave to the Court. Indeed, the Commission had already run a "dialogue on illegal up- and downloading" with the industry and the content industry with the aim of achieving "voluntary" breaches of the right to privacy and the right to communication that are at stake in the Scarlet/Sabam case, albeit without success. The view of the Advocate General is that the filtering and blocking demanded by Sabam would constitute an infringement of the fundamental rights to privacy and communication. As such, the requirements imposed by the Charter on Fundamental Rights and Convention of Human Rights in such cases would have to be met. In particular, the Advocate General explains that restrictions must be based on law, the law must pre-date the restriction and the law must be necessary, proportionate and effective. Interestingly (paragraph 113), he also says that Article 52.1 of the Charter creates an implicit obligation for the law to be properly legitimated by a legislative process. In paragraph 52 of the Opinion, the Advocate General explains that, according to the Charter on Fundamental Rights, the proportionality of a restriction of fundamental rights needs to be defined both by the legislator, when formulating the law on which the restriction is based and by the judge imposing the restriction. Not only does this contradict the Commission's input on in this particular case, it also places huge doubts over a wide range of Commission initiatives. For example, in recital 13 of the Child Exploitation Directive, the Commission bizarrely suggests "stimulating" internet providers to undertake blocking and filtering "voluntarily," circumventing the law, the legislator and the judge. It remains to be seen what lessons the European Commission will take from this ruling in its demands for more extra-judicial policing from Internet intermediaries. In particular, will the Commission stop funding projects, such as CIRCAMP, its entire raison d'etre being in fundamental contradiction with this Opinion? Advocate General's Opinion (only in French, 14.04.2011) http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=EN&Submit=rechercher&numaff=C-70/10 Court of Justice Press Release (14.04.2011) http://curia.europa.eu/jcms/upload/docs/application/pdf/2011-04/cp110037en.pdf Circamp http://www.circamp.eu The Suzi Wan playlist http://www.humo.be/tws/actua/21679-3/basta-vs-sabam.html EU in "secret talks" to stop illegal downloads (28.01.2011) http://www.euractiv.com/en/infosociety/eu-secret-talks-illegal-downloads-news-501715 (Contribution by Joe McNamee - EDRi) ============================================================ 8. ENDitorial:CoE: A New Notion of Media. For Better or For Worse? ============================================================ The fourth meeting of the Council of Europe (CoE) Committee of experts on new media (MC-NM) was held on 28-29 March 2011 in Strasbourg, with two main points on its agenda. The first one was a discussion on comments received in response of its public consultation on two draft recommendations on the protection of human rights with regards, to search engines and to social network services, respectively. This MC-NM work is led by The Netherlands representative (Sjoera Nas), with the help of the Secretariat. Both draft recommendations are accompanied by guidelines for providers of such services. The second agenda item was the discussion on a draft recommendation on a new notion of media. Discussions on both points started during previous meetings, in March and September 2010. The public consultation on social networks and on search engines will be allowed some more time, since only few responses have been received so far, mainly from civil society organizations, since only one main industry actor from the sector provided its comments. Unsurprisingly, the former confirmed that the main concerns of the civil society are to ensure a better data protection for citizens using this kind of services, as well as stronger legal protection of their freedom of expression and information, especially when they are threatened by content filtering and blocking practices. Unsurprisingly too, the fact that personal data are the major currency of so-called free services - especially when used for behavioral profiling and advertising purposes - is perfectly reflected in the Industry actor response. The simple fact that a single response was received from the web 2.0 industry reveals the need to regulate this sector - at least to make it healthier - for a better respect of fundamental rights. As a matter of fact, since the EU and some European countries at the national level started to deal with - and even to fine - a major US search engine company, it has led to understand that when a company operates in a given region or country, it has to abide by its law. Most probably, it would take the same process for social network services to "learn by example". At least, one would have expected some responses from European social networks, but they might not yet have understood that such process of jointly defining human rights guidelines with institutions like the Council of Europe - as the European association of Internet service providers (EuroISPA) and the Interactive Software Federation of Europe (ISFE, online games providers), respectively, did - would prove a better strategy for them than the vague development of "ethical codes of conduct" through a so-called self-regulation process. Most part of the March 2011 MC-NM meeting was however dedicated to the discussion of the draft recommendation on a new notion of media. As previously reported, this work is examining to which extent and under which conditions web 2.0 services should be considered as part of a "media ecosystem" (rather than the brave old traditional "media landscape") and consequently be regulated, partly or totally, by media laws, with all the issues at stake in terms of fundamental rights, democracy and the rule of law. After the intense discussions during the last MC-NM meeting in September 2010, the project has now developed into both a draft '"Recommendation on a new notion of media" and its draft "Appendix" providing two "Toolkits" with the purpose to help deciding whether and to which extent a web 2.0 service should be considered as a media. The first toolkit defines a set of criteria, each being qualified by numerous indicators. The second one gives directions on how to use and apply these criteria, accompanied by a list of examples. This "unorthodox presentation'" as it was acknowledged during the meeting, in addition to the rather unorthodoxically high amount of employed effort to define these criteria, indicators, and "policy maker manual" (it took the MC-NM Chair, Thomas Schneider, the Switzerland representative, a retreat in the Swiss mountains together with the Serbian and Bulgarian representatives and the Secretariat to come up with these documents!), are enough to show how tricky the issue is. The major difficulty is indeed to ensure that web 2.0 services would be considered as media and their use be protected as such, through provisions on freedom of the press and protection of journalism, in view of public interest and pluralism of opinions, and more generally speaking the protection of democratic values (an approach that EDRI would commend and advance) At the same time, to ensure that they would not be considered as media when this means that industry owners of these services would retain editorial control on their users' expression and information and would benefit from exemptions or derogations to, say, data protection obligations "to reconcile the right to privacy with the rules governing freedom of expression" as set forth ( though "solely for journalistic purposes or the purpose of artistic or literary expression") in article 9 of the European Data Protection Directive (an approach of web 2.0 services that EDRI would stand against and strongly fight). The current draft documents suggest a dual response to this dilemma. First, they recommend the adoption of a new and broad notion of media that considers a whole "media ecosystem" where media actors in the traditional sense coexist and interact with actors performing a whole set of functions. These would include, in addition to media production and distribution actors, not only users turned into ubiquitous prosumers, application designers and content aggregators, but also a number of "intermediaries" or "auxiliaries" (including from the Telecommunications sector) providing and operating infrastructures, networks and platforms. The recognition of such a media ecosystem would need to acknowledge that some of these new actors have become essential pathfinders to information, to the extent that they have the power to act as its gatekeeper. Not to mention that this ecosystem is also a market, where the dominant position at the national or global level that some actors have acquired should also be looked at as a media concentration issue with its democratic consequences and the related question on whether public service obligations should be imposed on these industry actors. Secondly, they advocate the adoption of a graduated and differentiated approach in terms of media policy when applied to such different actors, depending on their performed functions, their kind of interactions, keeping in mind that this media ecosystem develops in a fluid and multidimensional reality. To this end, a list of "media indicators" is suggested, and grouped under six criteria: (1) editorial control or oversight or moderation, (2) purpose, (3) intent, (4) outreach, (5) professional standards, and (6) third party expectation. For each criterion, a detailed list of indicators has the purpose of precising the media character (is a given web 2.0 service truly a media?) and of defining the appropriate scale of graduated and differentiated media policy to be applied (to which extent a given web 2.0 service performs a media function?). The discussion on the draft recommendation itself has rather quickly led to consensus within the group on the relevance of this new notion of media as an "ecosystem", reflecting this proteiform universe with the diversity and fluidity of its actors, their functions and interactions, although EDRI unsuccessfully opposed the now unfortunately unavoidable mention of "self-regulatory tools, including codes of conduct" that obviously go much further than the sole "journalist deontological codes" given such an extended notion of media. The discussion on the toolkits and especially the criteria and their sets of indicators was harsher, since it debated the practical issue of which media policies should be applied to which web 2.0 services, in which way and to which extent. EDRi made clear its position that, first and foremost, the document must clearly set what is NOT a media, and should NOT be considered as such in any circumstances, but rather as a pure communication service. This is needed to avoid the temptation by some governments, when it comes to media policy implementation at national level, to use the Council of Europe Recommendation and Toolkits for unintended purposes, or even to hijack them. This could result in repressive policies with regards to freedom of expression and freedom of information, that the Council of Europe institutions would not be able to oppose since these policies would have been "blessed" by its own recommendations! While EDRi acknowledges and commends the Council of Europe best intentions to uphold fundamental rights, freedom of the media and democracy in the new media sector with this work, it has to advocate serious caution with regards to the unintended consequences that might - or rather would probably - derive from such a process, and do its best to ensure that strong guaranties are provided to avoid their occurrence. To only take the first criterion as an example, its extended definition as "editorial control or oversight or moderation" rather than being restricted to "editorial control", is an issue in itself. The very difference between a traditional notion of media and such a new notion is mainly characterized by an ex-ante editorial control in the former case and an ex-post moderation (or more generally speaking an "oversight and capacity to act" on the content public availability) in the latter. The simple fact to group these functions, abilities and powers into a single criterion carries the risk of equating the role of a technical intermediary to that of an editorial board, which summarizes the whole issue of Internet content regulation by technical intermediaries through devolved regulation (sometimes called private censorship) that EDRi, together with many other digital rights organizations, has been fighting for more than 15 years! A revised version of the documents is expected for the next MC-NM meeting, but as the situation now stands, it is unlikely that such a clear distinction advocated by EDRi and supported almost only by The Netherlands representatives will be introduced, unless this Council of Europe activity gains more attention and stirs a strong controversy in the mean time. This new notion of media will be further discussed during the next European Dialogue on Internet Governance (EuroDIG) to be held in Belgrade on 30-31 May 2011, and will be again on the agenda of the next MC-NM meeting scheduled on 20-21 September 2011, only some days before the next Internet Governance Forum (IGF) to be held in Nairobi on 27-30 September 2011. CoE CDMC website http://www.coe.int/t/dghl/standardsetting/media/ CoE MC-NM group website http://www.coe.int/t/dghl/standardsetting/media/MC-NM/ EDRi-gram: Enditorial: Council Of Europe: Bad News As It Happens (06.10.2010) http://www.edri.org/edrigram/number8.19/council-of-europe-expert-groups EDRi-gram: New Media, Search Engines And Network Neutrality On 2010 CoE Agenda (07.04.2010) http://www.edri.org/edrigram/number8.7/coe-new-media-working-group CoE-EuroISPA "Human Rights Guidelines for Internet Service Providers" (2008) http://www.coe.int/t/dghl/standardsetting/media/Doc/H-Inf(2008)009_en.pdf CoE-ISFE "Human Rights Guidelines for Online Games Providers" (2008) http://www.coe.int/t/dghl/standardsetting/media/Doc/H-Inf(2008)008_en.pdf EuroDIG 2011 session on "New media" (30-31.05.2011) http://www.eurodig.org/eurodig-2011/programme/plenary/new-media IGF 2011 - Nairobi, Kenya (27-30.09.2011) http://www.intgovforum.org/ (Contribution by Meryem Marzouki, EDRI-member IRIS - France) ============================================================ 9. Recommended Reading ============================================================ Freedom House - Freedom of the Net 2011: A Global Assessment of Internet and Digital Media (18.04.2011) http://www.freedomhouse.org/template.cfm?page=664 Internet freedom in Azerbaijan: Joint Statement of Institute for Reporters' Freedom and Safety and Democracy Monitor (18.04.2011) http://www.irfs.az/content/view/6294/28/lang,eng/ Article 29 Working Party - Opinion 10/2011 on the proposal for a Directive on the use of passenger name record data for the prevention, detection, investigation and prosecution of terrorist offences and serious crime (5.04.2011) http://ec.europa.eu/justice/policies/privacy/docs/wpdocs/2011/wp181_en.pdf Europe Creates Orphan Works Registry, Copyright ID System; Digitises EU Content (12.04.2011) http://www.ip-watch.org/weblog/?p=15265 Tim Berners-Lee: Web access is a "human right" (12.04.2011) http://www.networkworld.com/news/2011/041211-mit-berners-lee.html ============================================================ 10. Agenda ============================================================ 5-6 May 2011, Milano, Italy The European Thematic Network on Legal Aspects of Public Sector Information - public conference http://www.lapsi-project.eu/milan 17-18 May 2011, Berlin Germany European Data Protection Reform & International Data Protection Compliance http://www.edpd-conference.com 30-31 May 2011, Belgrade, Serbia Pan-European dialogue on Internet governance (EuroDIG) http://www.eurodig.org/ 2-3 June 2011, Krakow, Poland 4th International Conference on Multimedia, Communication, Services and Security organized by AGH in the scope of and under the auspices of INDECT project http://mcss2011.indect-project.eu/ 12-15 June 2011, Bled, Slovenia 24th Bled eConference, eFuture: Creating Solutions for the Individual, Organisations and Society http://www.bledconference.org/index.php/eConference/2011 14-16 June 2011, Washington DC, USA CFP 2011 - Computers, Freedom & Privacy "The Future is Now" http://www.cfp.org/2011/wiki/index.php/Main_Page 11-12 July 2011, Barcelona, Spain 7th International Conference on Internet, Law & Politics (IDP 2011): Net Neutrality and other challenges for the future of the Internet http://edcp.uoc.edu/symposia/lang/en/idp2011/?lang=en 24-30 July 2011, Meissen, Germany European Summer School on Internet Governance 2011 Applications open until 15 May 2011 http://www.euro-ssig.eu/ ============================================================ 11. About ============================================================ EDRi-gram is a biweekly newsletter about digital civil rights in Europe. Currently EDRi has 28 members based or with offices in 18 different countries in Europe. European Digital Rights takes an active interest in developments in the EU accession countries and wants to share knowledge and awareness through the EDRi-grams. All contributions, suggestions for content, corrections or agenda-tips are most welcome. Errors are corrected as soon as possible and are visible on the EDRi website. Except where otherwise noted, this newsletter is licensed under the Creative Commons Attribution 3.0 License. See the full text at http://creativecommons.org/licenses/by/3.0/ Newsletter editor: Bogdan Manolea Information about EDRI and its members: http://www.edri.org/ European Digital Rights needs your help in upholding digital rights in the EU. If you wish to help us promote digital rights, please consider making a private donation. http://www.edri.org/about/sponsoring - EDRI-gram subscription information subscribe by e-mail To: edri-news-request at edri.org Subject: subscribe You will receive an automated e-mail asking to confirm your request. Unsubscribe by e-mail To: edri-news-request at edri.org Subject: unsubscribe - EDRI-gram in Macedonian EDRI-gram is also available partly in Macedonian, with delay. Translations are provided by Metamorphosis http://www.metamorphosis.org.mk/edri/2.html - EDRI-gram in German EDRI-gram is also available in German, with delay. Translations are provided Andreas Krisch from the EDRI-member VIBE!AT - Austrian Association for Internet Users http://www.unwatched.org/ - Newsletter archive Back issues are available at: http://www.edri.org/edrigram - Help Please ask if you have any problems with subscribing or unsubscribing. ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From r.rohozinski at psiphon.ca Wed Apr 20 19:51:53 2011 From: r.rohozinski at psiphon.ca (Rafal Rohozinski) Date: Wed, 20 Apr 2011 22:51:53 -0400 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: It's not just iPhones that record vast amount of data that can be easily geo-located and reconstruct person's movements, networks, and personal communication - any cell phone going back 15 years stores data through log files, message and SMS traffic that can be reconstructed and retrieved to create pretty comprehensive profiles of usage and location. Devices that do forensic extraction (UFED) are quite widespread and in use throughout police forces intelligence agencies as well as most cellular carriers around the world. For those of you for whom this is a revelation, I'd advise you to take a look at this website of a leading provider of UFEDs. There are some interesting videos, and once you're done, take a look at where this company has it's permanent representatives. http://www.cellebrite.com/forensic-products/ufed-physical-pro.html Time for a reality check. Mobile phones are essentially digital dogtags so if you're concerned about the ability they have to track your movements and communications - do like Osama, use exclusively off-line means through trusted intermediaries. Otherwise accepting that cell phones are a risk to privacy is just the flip side of the convenience that these devices bring. With or without Apple networks are essentially spiderwebs - that's the essence of modern signals intelligence. It's worrisome that there are a lot of myths among the activist community about cell phone security. True, you can "drive up the negatives" and make it more difficult for a casual actor to scan or obtain PII from your phone ( so I I agree with Nathan) - but if you're up against well resourced opponents, most of these tools plain ineffective and their very presence on your phone may be more of a giveaway that actually makes you more of a a target of interest. Unfortunately security is not a product or something you can buy shrink-wrapped in code. Its practice and process and ultimately comes down to the risks you're willing to take in the service of an objective or cause. And if you want to play in the big tent, it's good old-fashioned tradecraft and not better toys that make a difference. Rafal On Apr 20, 2011, at 5:43 PM, Frank Corrigan wrote: > > I am aware of the general principle of mobile phone tracking, it is just > that most people assume this data is only accessible via cell tower > providers or via a court order/lawful request, not recorded on the > device itself and accessible in an easy to read format to anyone who has > access and inclination or has impounded it for law enforcement purposes. > I suppose it's a bit like the Windows IE index.dat files. Now of course > anyone crossing a USA border can have such devices taken away and such > location data easily copied for later in-situ analysis. > > Frank > > ----- Original message ----- > From: "Nathan Freitas" > To: "Frank Corrigan" , "Liberation > Technologies" > Date: Wed, 20 Apr 2011 16:20:13 -0400 > Subject: Re: [liberationtech] iPhones/iPads secretly track 'scary > amount' of your movements > > On 04/20/2011 03:55 PM, Frank Corrigan wrote: >> More reasons for activists/protesters in hostile (ordinary) environments >> not to bring along their mobile phone, latest cell connected gizmo. > > ... and return to megaphones, flags, smoke signals, carrier pigeons and > frantic arm waving instead? If our ordinary environments are truly > hostile, then either we give up ever using a mobile phone, or we find > some way to address the problem. > > Don't get me wrong, this latest revelation on mobile privacy is indeed > scary, and Apple better fess up. I just think we can fix these issues, > instead of allowing them to be disempowering. > > In this case at least, turning your phone into "airplane mode" would > have stopped the phone from broadcasting its availability to and > registering with mobile towers. This would stop the active triangulation > of your location from being logged into the local iOS database. > > I have an "airplane mode" icon on my Android phone home screen. Anytime > I am not expecting an important call, or am reachable by another means > (email, IM, irc), I generally activate it. Not only does it reduce my > location footprint data trail, but it also saves quite a bit of battery > life! > > I also like Google's Latitude Dashboard which encourages user to really > "own it" when it comes to mobile location data tracking. They have a > really pretty UI, charts, etc, that can show you how many minutes a day > you spend at home, the gym, work or your local pub. Their point is that > if government and mobile phone operators already have this data, why > shouldn't you (the user and human being tracked) also benefit from it? > > https://www.google.com/latitude/history/dashboard > > All in all, we shouldn't cede the advantage technology can bring to the > movements and causes we care about because developers at Apple and Skype > (see their recent issue with Android app data permissions) are clearly > make very bad decisions about how they implement their closed-source > software. > > Best, > Nathan > > _______________________________________________ > liberationtech mailing list > liberationtech at lists.stanford.edu > > Should you need to change your subscription options, please go to: > > https://mailman.stanford.edu/mailman/listinfo/liberationtech > > If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" > > You will need the user name and password you receive from the list moderator in monthly reminders. > > Should you need immediate assistance, please contact the list moderator. > > Please don't forget to follow us on http://twitter.com/#!/Liberationtech _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" You will need the user name and password you receive from the list moderator in monthly reminders. Should you need immediate assistance, please contact the list moderator. Please don't forget to follow us on http://twitter.com/#!/Liberationtech ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From harry1233 at excite.com Thu Apr 21 04:53:48 2011 From: harry1233 at excite.com (harry k) Date: Thu, 21 Apr 2011 04:53:48 -0700 (PDT) Subject: [serval-project-dev] Re: Serval Legal Issues Message-ID: Hi Paul, This is the concise version :) > how we ensure that the serval technology does not get tied up under > telecommunications regulation. This is a moot point unless Serval a) is in the radio hardware business, b) causes the radio device to exceed its power output or c) convinces the output stage to not skip across at least XX frequencies. 915b928 ; 1 W - A minimum of 20 hopping frequencies must be used. 2400b2483.5 ; 500 mW - A minimum of 15 hopping frequencies must be used. 2400b2483.5 ; 4 W - A minimum of 75 hopping frequencies must be used. 5725b5850 ; 4 W - A minimum of 75 hopping frequencies must be used. see: http://www.comlaw.gov.au/Details/F2010C00659 http://www.acma.gov.au/WEB/STANDARD/pc=PC_1768 The real smarts of Serval is in the software and its application that relies on a 3rd party OS, sitting inside some vendor's hardware that uses wireless comms. The bands have been defined, the license issued (Class licences do not have to be applied for, and no licence fees are payable. They are issued by the ACMA by a notice published in the Commonwealth of Australia Gazette) under the Radiocommunications (Low Interference Potential Devices) Class Licence - supporting the use of short-range spread spectrum and digital modulation devices. Working with these frequencies the following is the ACMA caveat for anyone's radio dovalacky in these bands... "must not cause interference to other radiocommunications services and will not be afforded protection from interference caused by other radiocommunications services" which means low power communication devices must accept interference from licensed users of that frequency band, including that from the cat dryers. The converse is that Serval must not impinge on the licensed users (ie, carriers) as their interests are vested and most have paid a gob load to guarantee spectrum to themselves as a for-profit operation. That is what makes a 'telecommunications carrier', a protected monopolist in most countries. > In particular, the question of when something becomes a > telecommunications carrier, and thus needs (serious) licensing and is > subjected to a more onerous regulatory regime. Even if one was to install 4 W boosters and relays in the metro areas, it would be a good argument for ACMA and the lawyers whilst there was no charge to play. That is, if there is money involved, then ACMA and others want a slice. I smell a blank audio cassette / blank CD royalty here. > My understanding of the Telecommunications Act here in Australia is > that: > 1. links of <500m are automatically excluded, provided they don't > include wires over/through public property (so under your fence to a > neighbour is clearly exempt, but across the road, even if between > properties you do own, isn't exempt). Where did 'distance' come into it? Only reference i can find in the standards is about output power and frequency hopping. Although... "A wireless local area network (WLAN) is the generic term used for equipment that can form data networks with other equipment over short distances (usually less than 500 metres) without the use of connecting wires. " might explain things a bit. It is misleading, naughty ACMA. The 'wires' thingy is a left over from the copper days, i remember them... but the air is free (except for the carbon dioxide tax and spectrum auctions). Monopoly protection of the dominant copper pair carrier was the regulatory intent of this 'copper over public places' mainly for telephony originally and then the never-show-a-profit pay and cable tv guys, Murdoch 25% Packer 25% Telstra 50% (give thanks and praise to Kim W for that) > 2. WiFi (or is the ISM2400 band) is more or less exempt in any form or > distance within the allowable power limits (but this needs > clarification). If the hardware complies with the output power and frequency hopping requirements, then go for your life with 'smart' software over the top of it. > This applies to _single elements_ of the network. > What happens if a group of people using our technology over WiFi form > a larger network that does "connect distinct places in Australia"? As long as each node in the mesh operates within its limits, where is the problem? The other anachronism that will confound some a bit, is the 'connect distinct places' as stated by ACMA... " Category 1 - single line links connecting distinct places in Australia (12) A single line link connecting distinct places within Australia that are at least 500 metres apart. A power exists for the Minister to extend these distances if this is considered appropriate at a future date. " a) intended for permanent point-to-point comms such as microwave links and the like between populated places where there are people / businesses who can pay to play. b) the link operates in an 'always on' mode providing a permanent link. This concept goes out the window with spread spectrum technology. > What happens if all the phones in that network are owned by different > people or if they are owned by just one person? Once upon a time... _all_ handsets were owned by the PMG / Telecom and you paid a rental for them. Yes, even today this Telstra mug tax still exists if you allow it. The deal is, you rent the line and handset, but the ACCC put a stop to that and you can connect any approved handset to the PTSN system. > In the former case it would seem very tenuous to suggest that any one > person is running a telecommunications network, even if the behaviour > of a telecommunications network can be argued to emerge from the many > parts. Is the network permanently on? Does any one individual or group own the whole of the parts? > In the latter case, perhaps it is a little more grey, as it could be > argued that that person owns a telecommunications network. This is > when the issue of the distance of individual links and the exemption > of WiFi/ISM2400 (if it really is exempt). Again, the license relates to output power and frequency hopping _not_ distance. > What responsibility is their for providing 000 access? As Serval and the mesh is not a telecommunications carrier, there is no obligation. It is an adhoc network. Although it would be a neat feature if one node, which is outside of a PSTN connection, could establish one from the WiFi mesh, where it would over ride the repeater like a party-line switchboard* and route the 000 call out to the PSTN. Would need a way of notifying the over ridden node owner / user that a 000 call is in progress. Similar issues exist with the ham radio community and makes for good reading as to the problems Serval will face... soon. * - http://mallala.nowandthen.net.au/index.php?title=Mallala_Telephone_Exchange > How does a "best-effort" fall-back capability fit into the carrier- > grade centric intent of the Telecommunications Act? Why worry, the whole Serval / mesh thingy is outside of the onerous nature of money making from permanent radio comms and / or broadcasting. > These are the main things that are floating through my head, Hope this has helped. Two areas of background would be the ham radio repeater community and how early telephone networks worked, ie party lines. Best regards, Harry K. -- You received this message because you are subscribed to the Google Groups "Serval Project Developers" group. To post to this group, send email to serval-project-developers at googlegroups.com. To unsubscribe from this group, send email to serval-project-developers+unsubscribe at googlegroups.com. For more options, visit this group at http://groups.google.com/group/serval-project-developers?hl=en. ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From renettarobbinht at zionsbank.com Thu Apr 21 02:24:53 2011 From: renettarobbinht at zionsbank.com (Renetta Robbin) Date: Thu, 21 Apr 2011 06:24:53 -0300 Subject: From Steve(client): 'If you are looking for a good penispill, this is for you' Message-ID: <4daff7e5.cf436a64@zionsbank.com> PenisEnlargement Review / Top MaleEnhancement ... I'm glad I did, because this is the best PenisEnhancement product that I've ever had. >From Steve(client): 'If you are looking for a good penispill, this is for you' http://penisbigmill.ru From jya at pipeline.com Thu Apr 21 05:04:00 2011 From: jya at pipeline.com (John Young) Date: Thu, 21 Apr 2011 08:04:00 -0400 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of?your movements In-Reply-To: <20110421110750.GI23560@leitl.org> Message-ID: At 01:07 PM 4/21/2011 +0200, you wrote: >----- Forwarded message from Nathan Freitas ----- This verges on being an apologia for the privacy violators, to find a fix rather than burn their carcasses with huge fines, bans from the industry and prison sentences as sometimes happens in other cases of egregious, prolonged public transgressions based on deception and secrecy. Finding techical fixes is like adjusting oversight of misbehavior in lobbying, finance, politics, war, tyranncy and abuse of innocents. The warfighters, torturers, techies and their sleazy lawyers protect their own interests in watering down punishment into gentle remonstrances, yet more lying privacy policies from gov, com, edu and org. Privacy transgression by peddlers of devices and programs is an epidemic, like tobacco and drugs, and should be treated with powerful antidotes not mere misleading label warnings and wrist slaps which leave the door wide open for endless tiny adjustments in evasion of responsibility -- all too often concealed by the wizards who can spot a fault, raise hell about it, and then what, well, offer the violator a chance to hire the spotter as a security expert, donate to a security and privacy org, pretend remorse and regret, and move onto even more insidious campaigns to cheat the customer. Programmers, like weapons designers, know exactly what they are doing to the gullible public, no matter a few dissidents clanging warning bells now and then, get noticed, get hired, get a contract, disappear into the morass of ignobility keeping quiet and enjoying the benefits of being well-paid, bribed into quietitude, insiders. Spying and data gathering are never done by the bosses but by the operators of systems who cowardly conceal their essential role, coutured in NDAs and secrecy pacts. Sorry sons of bitches, all of them, and their pipsqueak calls for techical fixes is pure shit coutured in "realism" about the necessity of every more hurtful inventions to counter those allegedly doing the same for the "other side," the competitor, those who will do it if we don't. Venality, see it for what it is, a moneymaker wrapped in a costume of public service. Your generous contribution to ours would be a real deal bold name maker in the vein of Apple, MS, Intel, DoD, God, et al. From eugen at leitl.org Thu Apr 21 04:01:13 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 21 Apr 2011 13:01:13 +0200 Subject: EDRi-gram newsletter - Number 9.7, 20 April 2011 Message-ID: <20110421110113.GC23560@leitl.org> ----- Forwarded message from EDRI-gram newsletter ----- From eugen at leitl.org Thu Apr 21 04:06:33 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 21 Apr 2011 13:06:33 +0200 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: <20110421110633.GH23560@leitl.org> ----- Forwarded message from Frank Corrigan ----- From eugen at leitl.org Thu Apr 21 04:07:50 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 21 Apr 2011 13:07:50 +0200 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of?your movements Message-ID: <20110421110750.GI23560@leitl.org> ----- Forwarded message from Nathan Freitas ----- From eugen at leitl.org Thu Apr 21 05:02:19 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 21 Apr 2011 14:02:19 +0200 Subject: [serval-project-dev] Re: Serval Legal Issues Message-ID: <20110421120219.GL23560@leitl.org> ----- Forwarded message from harry k ----- From archive at hotlib.com Wed Apr 20 22:40:40 2011 From: archive at hotlib.com (=?koi8-r?B?7snay8nFINTB0snG2Q==?=) Date: Thu, 21 Apr 2011 14:40:40 +0900 Subject: =?koi8-r?B?5cTJztnKINTB0snGINDPIPLP09PJySAxLDQwINLVwi/Nyc4u?= Message-ID: <333211316.55962608763162@hotlib.com> Экономьте на межгороде! Единый тариф по России 1,40 руб/мин. * Включая звонки на стационарные и мобильные телефоны по всей России. * Возможность звонить как с офисных, так и мобильных и даже домашних телефонов * Прямые московские номера в коде (495) с неограниченным количеством телефонных линий. Ждем вашего звонка: 7 (495) 225-04-58 From nelson_mikel at yahoo.com Thu Apr 21 17:07:29 2011 From: nelson_mikel at yahoo.com (Michael Nelson) Date: Thu, 21 Apr 2011 17:07:29 -0700 (PDT) Subject: Cryptography mailing list In-Reply-To: <393255.84805.qm@web63106.mail.re1.yahoo.com> Message-ID: <500304.69015.qm@web63106.mail.re1.yahoo.com> Anyone know what's going on with the Cryptography mailing list? Last post I got from that list was "Re: Disk encryption advice..." back on 10/8/2010 . There were half a dozen posts/day, and then... zip :-( Pity that it has stopped (at least for me...). Mike From jya at pipeline.com Thu Apr 21 17:22:51 2011 From: jya at pipeline.com (John Young) Date: Thu, 21 Apr 2011 20:22:51 -0400 Subject: Cryptography mailing list In-Reply-To: <500304.69015.qm@web63106.mail.re1.yahoo.com> References: <393255.84805.qm@web63106.mail.re1.yahoo.com> Message-ID: Here until Perry escapes Leavenworth: http://lists.randombit.net/pipermail/cryptography/ At 05:07 PM 4/21/2011 -0700, you wrote: >Anyone know what's going on with the Cryptography mailing list? Last post I got from that list was "Re: Disk encryption advice..." back on 10/8/2010 . There were half a dozen posts/day, and then... zip :-( Pity that it has stopped (at least for me...). > >Mike From buh at sarbdsm.ru Thu Apr 21 19:44:57 2011 From: buh at sarbdsm.ru (=?koi8-r?B?78zFxw==?=) Date: Thu, 21 Apr 2011 22:44:57 -0400 Subject: =?koi8-r?B?8sFjY9nMy8kg0M8g3MzFy9Rwb87Oz8og0G/e1MU=?= Message-ID: <5925846608384402A80F4EA94EA38EE7@nova> Предлагаем качественную доставку рекламы Базы адресов постоянно обновляются Очень гибкая система скидок постоянным клиентам до 50% При заказе 2х рассылок, 3я бесплатная; Подготовка макета бесплатно; Быстрый выход рассылки, по желанию день в день; Самый массовый охват целевой аудитории Пробив фильтров. Любые формы оплаты; Каждая рассылка перед отправкой тестируется; Москва от 2 тыс руб. Россия от 3000 руб. Страны СНГ от 2,5 тыс руб. Наши цены самые альтернативные, закажите у Нас и Вы будете удивлены качеством обслуживания. Формируем базы под каждое направление, продукт реализации. Фокусировка себя полностью оправдывает. тел: 8-964-702-36-85 From extreme at krik.od.ua Fri Apr 22 09:23:21 2011 From: extreme at krik.od.ua (=?koi8-r?B?7sHMz8fP18/FINDMwc7J0s/Xwc7JxQ==?=) Date: Fri, 22 Apr 2011 11:23:21 -0500 Subject: =?koi8-r?B?7sHMz8fP18/FINDMwc7J0s/Xwc7JxSDXINXTzM/XydHIIMvSydrJ08E=?= Message-ID: <8E5780CAFDCF44478D249AB90EC6D114@rr7d6cda259768> 27 апреля2011г. +7 Московский код: 4Ч539*68 <<>> Ч45.32/66 Максимум выживаемости без фирм-однодневок как правильно себя чувствовать без обналички Цель: помочь компаниям, применяющим "серые" и "черные" схемы оптимизации налогов, уйти от них, и при этом не разориться, не уступить конкурентам, не уйти с рынка. Найти законные альтернативы таким схемам, платить налоги, но не переплачивать – вот основная идея налогового планирования без "помоек" и "черного нала". 1.Что такое "черные", "серые" и "белые" схемы, обналичка, фирма-однодневка ("помойка", "недобросовестный" или "проблемный" налогоплательщик, "фонарь" и т.п.).Как выявить внешнего контрагента-однодневку и исключить отношения с ним. 2.Обналичивание. Для чего используется: -"черная" зарплата и доходы собственников бизнеса; -оплата расходов, которые не хочется проводить официально; -незаконная деятельность (взятки, откаты, финансирование политической деятельности…); Законные альтернативы (только для законных целей!): -зарплата и дивиденды на спецрежимах, выплата процентов, компенсаций, аренда, покупка у физлиц ТМЦ, ИП на ЕНВД или УСН (в т.ч. на патенте) – как использовать; -дарение физлицом наличных денег, заработанных в качестве ИП – легальная альтернатива обналичиванию, дающая безналоговый доход? Текущая ситуация с обложением таких доходов НДФЛ. Получение наличных по чеку на расходы ИП, через личные (карточные) счета, по сделкам с другими ИП, занимающимися розницей, общепитом, услугами населению и т.п.; -зарплата в большом размере - нулевая ставка страховых взносов; -платежи от нерезидентов на карты, основания. Аутстафинг от нерезидента; -перевод расходов в безналичную форму. Представительские расходы. 3.Однодневки. Для чего используются: -псевдооптимизация НДС и налога на прибыль в отдельных сделках или всей деятельности; --"серый импорт"; --"серая конвертация"; --незаконная деятельность. --"Серые" (полулегальные) альтернативы: как нельзя "оптимизировать"! Фирмы-"прокладки", контактирующие с недобросовестными налогоплательщиками ("белая" - "серая" - "черная" фирмы). Краткий обзор других "серых" альтернатив. Законные альтернативы однодневкам (только для законных целей!): -затратные механизмы или трансфертное ценообразование с участием низконалоговых субъектов; -выявление (создание) покупателей (заказчиков), не нуждающихся в вычете НДС, разделение финансовых потоков "с НДС" и "без НДС"; -простое товарищество с участием субъектов УСН и/или нерезидентов, работа по агентским или комиссионным договорам с ними; -прямой импорт с использованием или не использованием трансфертных цен и затратных механизмов; -выплата нерезидентам дивидендов, роялти, процентов вклады в их уставные капиталы, покупка акций, инвестиции и т.п. 4.Расчет налоговой нагрузки на примере. Каковы будут (и будут ли) потери при отказе от "черных" схем. Когда при этом можно даже сэкономить. 5.Как можно и как нельзя оптимизировать налоги с учетом изменений законодательства, судебной практики и тенденций развития правоприменения. Обзор изменений налогового законодательства в 2011 г., как они повлияли на налоговые схемы. Ответы на вопросы. По желанию и возможности – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Стоимость участия в семинаре 7 900 рублей По вопpоcам pегucтаpацuu обpащайтеcь по тел: \Моск. код/\74-291.98 и 445405З -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 5578 bytes Desc: not available URL: From info at thepark.it Fri Apr 22 02:27:20 2011 From: info at thepark.it (=?koi8-r?B?78LOwcw=?=) Date: Fri, 22 Apr 2011 14:57:20 +0530 Subject: =?koi8-r?B?78LOwczJ3snXwc7JxSDkzNEg/sXHzz8=?= Message-ID: <000d01cc00cf$7b09c590$6400a8c0@info> 27 апреля 201Iг. код: (четыре девять пять) 792*21_2-2 ; Ч45_4О95 Налоговое планирование: как жить без обналички и фирм-однодневок и не разориться, уход от "черных" и "серых" схем, оптимизация налогов с использованием законных альтернативных схем Цель: помочь компаниям, применяющим "серые" и "черные" схемы оптимизации налогов, уйти от них, и при этом не разориться, не уступить конкурентам, не уйти с рынка. Найти законные альтернативы таким схемам, платить налоги, но не переплачивать √ вот основная идея налогового планирования без "помоек" и "черного нала". 1.Что такое "черные", "серые" и "белые" схемы, обналичка, фирма-однодневка ("помойка", "недобросовестный" или "проблемный" налогоплательщик, "фонарь" и т.п.).Как выявить внешнего контрагента-однодневку и исключить отношения с ним. 2.Обналичивание. Для чего используется: -"черная" зарплата и доходы собственников бизнеса; -оплата расходов, которые не хочется проводить официально; -незаконная деятельность (взятки, откаты, финансирование политической деятельности┘); Законные альтернативы (только для законных целей!): -зарплата и дивиденды на спецрежимах, выплата процентов, компенсаций, аренда, покупка у физлиц ТМЦ, ИП на ЕНВД или УСН (в т.ч. на патенте) √ как использовать; -дарение физлицом наличных денег, заработанных в качестве ИП √ легальная альтернатива обналичиванию, дающая безналоговый доход? Текущая ситуация с обложением таких доходов НДФЛ. Получение наличных по чеку на расходы ИП, через личные (карточные) счета, по сделкам с другими ИП, занимающимися розницей, общепитом, услугами населению и т.п.; -зарплата в большом размере - нулевая ставка страховых взносов; -платежи от нерезидентов на карты, основания. Аутстафинг от нерезидента; -перевод расходов в безналичную форму. Представительские расходы. 3.Однодневки. Для чего используются: -псевдооптимизация НДС и налога на прибыль в отдельных сделках или всей деятельности; --"серый импорт"; --"серая конвертация"; --незаконная деятельность. --"Серые" (полулегальные) альтернативы: как нельзя "оптимизировать"! Фирмы-"прокладки", контактирующие с недобросовестными налогоплательщиками ("белая" - "серая" - "черная" фирмы). Краткий обзор других "серых" альтернатив. Законные альтернативы однодневкам (только для законных целей!): -затратные механизмы или трансфертное ценообразование с участием низконалоговых субъектов; -выявление (создание) покупателей (заказчиков), не нуждающихся в вычете НДС, разделение финансовых потоков "с НДС" и "без НДС"; -простое товарищество с участием субъектов УСН и/или нерезидентов, работа по агентским или комиссионным договорам с ними; -прямой импорт с использованием или не использованием трансфертных цен и затратных механизмов; -выплата нерезидентам дивидендов, роялти, процентов вклады в их уставные капиталы, покупка акций, инвестиции и т.п. 4.Расчет налоговой нагрузки на примере. Каковы будут (и будут ли) потери при отказе от "черных" схем. Когда при этом можно даже сэкономить. 5.Как можно и как нельзя оптимизировать налоги с учетом изменений законодательства, судебной практики и тенденций развития правоприменения. Обзор изменений налогового законодательства в 2011 г., как они повлияли на налоговые схемы. Ответы на вопросы. По желанию и возможности √ индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Стоимость участия в семинаре 7 900 рублей Вся информация по тел: \Моск. код/ 7Ч2.9I98 <<>> 792-.2I\.22 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 5776 bytes Desc: not available URL: From buh at metalografika.ru Fri Apr 22 00:25:59 2011 From: buh at metalografika.ru (Vivian Walls) Date: Fri, 22 Apr 2011 16:25:59 +0900 Subject: =?koi8-r?B?59LV2s/QxdLF18/ay8kgzMDCz8og08zP1s7P09TJ?= Message-ID: <000d01cc00be$86b8b560$6400a8c0@buh> Транспортные услуги Компания "МосАвтоТранзит" специализируется на оказании услуг в области грузоперевозок любой сложности. - перевозка грузов автомобильным транспортом по России, СНГ и Дальнему зарубежью. - перевозка грузов от 1 кг автомобильным транспортом по России. - перевозка негабаритного груза - перевозка опасных грузов - рефрижераторные перевозки - перевозка контейнеров железнодорожным транспортом - логистика - хранение - страхование Специалисты компании обладают большим опытом. Компания имеет собственный автопарк, а так же работает с привлеченным транспортом. Мы предлагаем своим клиентам выгодные и надежные условия сотрудничества! Гарантия сроков доставки грузов, высокое качество, оперативность, конфиденциальность, приемлемые цены, гибкая система скидок. Наши контактные телефоны: Многоканальный Моб. Факс +7 /495/ 229 46 87 +7 /499/ 409 84 05 +7 /915/ 213 76 05 /грузоперевозки/, icq 367-051-072 +7 /906/ 794 29 31 /грузоперевозки/, icq 553-806-483 +7 /495/ 611 11 54 Звоните и мы с радостью ответим на все интересующие вас вопросы! -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 2549 bytes Desc: not available URL: From eugen at leitl.org Fri Apr 22 09:08:06 2011 From: eugen at leitl.org (Eugen Leitl) Date: Fri, 22 Apr 2011 18:08:06 +0200 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: <20110422160806.GJ23560@leitl.org> ----- Forwarded message from Rafal Rohozinski ----- From email at franciscorrigan.com Fri Apr 22 12:49:09 2011 From: email at franciscorrigan.com (Frank Corrigan) Date: Fri, 22 Apr 2011 20:49:09 +0100 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: More critical analysis of the original tracking claims has been posted here: "Here's hoping Apple's location tracking isn't as big a threat as some believe. But until those who know for sure speak up (Apple PR, are you listening?), we think the prudent thing to do is assume it is." http://www.theregister.co.uk/2011/04/22/apple_iphone_location_tracking_analysis/ No, iPhone location tracking isn't harmless and here's why Secret Apple database already being tapped by cops By Dan Goodin in San Francisco b" Posted in ID, 22nd April 2011 00:51 GMT Analysis It didn't take long for the blogosphere to pooh pooh research presented on Wednesday that detailed a file in Apple iPhones and iPads unknown to the vast majority of its users that stored a long list of their time-stamped locations, sometimes with alarming detail. On Thursday, a forensics expert who sells software to law enforcement agencies gave a first-hand account why scrutiny of the location-tracking database is crucial. We'll get to that in a moment. But first, let's take a sampling of the rampant naysaying. The most common criticism was that the contents of the SQLite file, which is stored on the phone and on any computer backups, were wildly imprecise. Blogger and web developer Will Clarke, for instance, used the researchers' freely available software to map the coordinates gathered by his own iPhone during a recent round-trip bike tour he took from Philadelphia to New Jersey. When he compared the results to the actual route, he found that balmost all the points were way off.b In an interview with The Reg, he said some of the points on the resulting map were as much as 3,000 meters, or almost two miles, away from his true location. bThe data that is exposed basically reveals which city you were in at a given time,b he concluded in a post that called the research bsensational.b bNothing more specific than that. It can't tell what house you live in, it can't tell what route you jog on, nothing like that.b He went on to conclude: bApple is not storing the device's location, it's storing the location of the towers that the device is communicating with.b Software analyst David bLeftyb Schlesinger found similar inaccuracies when he used the database contents of his iPhone to plot a train ride he took in July from Amsterdam to Den Haag, about 60 kilometers away. He also found that the iPhone file showed he was in Santa Cruz, California, on Christmas Day and traveled as much as 80 miles, when in fact he stayed in the state's Central Valley, some 130 miles away, the entire day. Like several other bloggers, he also noted huge inconsistencies in the time intervals that locations were logged. Sometimes iPhones and iPads went days without updating the database, and on one occasion went almost two weeks. The critics make a valid point that the data stored in the consolidated.db file hardly contains a historical record of a user's real-time comings and goings, or a user's every move, as incorrectly suggested in initial coverage from The Register and many other news sites. Researchers Pete Warden and Alasdair Allan readily acknowledge that they have yet to figure out what triggers iDevices to log location details, but it's not unusual for hours or even weeks to occasionally pass between entries. They said they have noted one or two grossly inaccurate locations logged in the database. One region that seems to regularly pop up in files stored on multiple phones is an area just outside of Las Vegas. Allan said the database extracted from his iPhone and the iPhones of several people he knows logged that Nevada city even though none of the owners were anywhere near it on the date indicated in the corresponding timestamp. Las Vegas also incorrectly showed up on the iPhones of Clarke and a co-worker of his, suggesting the iOS code that logs locations may be buggy. bWe both have the exact same data point in Vegas, and neither of us have been,b he said. Warden and Allan said their reverse engineering exercise made it impossible to learn the precise way the logging works, but they insist the conclusion of their research is still correct: The contents of the consolidated.db file stored on every iDevice and on any computer containing a backup of its data contains a bscary amount of detail on our movements.b bBy inspecting it, I can tell what part of downtown San Francisco I'm in, I can see that I'm in a particular neighborhood,b Warden said. Added Allan: bIt's a bit above block level, but it can certainly tell that I'm in north east Manhattan, or south east Manhattan.b They said the precise latitude and longitude plotted on a map is accurate to about 500 meters in areas where there are many cellphone nodes and as much as 4 kilometers with fewer nodes. bIt really does seem to be dependent on how good your cell coverage is,b Allan said. bIf you're in a big city like downtown San Francisco, the positioning is going to be much better. If you're in the middle of London, the positioning is going to be much better. If you're in a rural or semi-rural area, your positions are going to be much rougher.b They also refuted Clarke's assertion that the latitude and longitude coordinates logged in the database referred to the position of cell towers rather than the Apple devices themselves. Some of the extracted databases they examined plotted literally thousands of unique coordinates in a small part of a single city. It's almost impossible that there could be that many corresponding nodes in such a confined area, they said. What's more, the geographic locations of cell towers is usually kept secret by the carriers who own them, and there's no clear way an iPhone would be able to detect its longitude and latitude anyway. bOur current stance is that this is the position of the device,b Allan said. bThere has to be now or very soon a big public debate about location data and privacy. This (research) might be something that helps kick that debate off.b Cops already tapping consolidated.db predecessor Chris Soghoian, a security and privacy researcher with no connection to Warden and Allan's work, agreed. bI don't think users had any idea that this information was being collected,b he said. bThe fact that it doesn't detail the exact street corner you were on and merely deals with what neighborhood you were in, I donbt think that's going to be comforting to people. He compared the the iPhone and iPad's tracking of location information to the Google Street View debacle, in which roving vehicles throughout the globe logged unencrypted Wi-Fi traffic and dumped it into a giant database, contradicting previous assurances from the company. Google later pledged to destroy the data, which may include passwords and other sensitive information. Soghoian said Apple had a responsibility to let customers know the type and extent of the information their iPhones and iPads were collecting about them. bWhen you get stopped by the police and they arrest you for any crime, they can search your phone and get any data off of it,b he said. bThis is definitely something that people should be concerned about and I think what it points to is that Apple isn't taking privacy seriously.b Indeed, Alex Levinson, a forensics expert specializing in mobile devices, blogged here that bgeolocational artifacts were one of the single most important forensic vectors found onb the devices. As a result, he wrote a proprietary program called Lantern that law enforcement agencies use to actively examine the contents of the iPhone location database. bWithin 24 hours of the iPhone 4's release, we had updated Lantern to support forensic analysis of iOS 4.0 devices,b he wrote. bWithin 36 hours, we had begun writing code to investigate consolidated.db. Once a jailbreak came out for iOS 4, I wrote a small proof of concept application to harvest the contents of consolidated.db and feed it to a server for remote location tracking.b Levinson also said iPhone location tracking has gone on much longer than indicated by Warden and Allan, who claimed it began with the introduction of Apple's iOS 4 in late June. In fact, said Levinson, earlier iPhones contained a hidden file called h-cells.plist that contained much of the same baseband radio locations that consolidated.db has now. bThrough my work with various law enforcement agencies, we've used h-cells.plist on devices older than iOS 4 to harvest geolocational evidence from iOS devices,b wrote Levinson, who is a lead engineer for Katana Forensics. Based on Levinson's account, it's hard to put much credence in critics who cite bugs and a lack of geographic granularity to argue that the undisclosed tracking of iPhones and iPads is harmless or inconsequential to its millions of users. Inclusion of the database means that anyone who ever loses his device risks exposing potentially large amounts of information about where he was over months or years. That could be devastating for people embroiled in messy lawsuits or those whose whereabouts are closely guarded secrets, such as volunteers who work with victims of abusive spouses. Of course, none of this speculation would be necessary if Apple would come clean about exactly how the location tracking it built into its devices works and what precise information is collected. The company, in keeping with its Jobsian obsession with privacy, has yet to utter a peep despite widespread media coverage. Here's hoping Apple's location tracking isn't as big a threat as some believe. But until those who know for sure speak up (Apple PR, are you listening?), we think the prudent thing to do is assume it is. Frank ----- Original message ----- From: "Rafal Rohozinski" To: "Liberation Technologies" Date: Wed, 20 Apr 2011 22:51:53 -0400 Subject: Re: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements It's not just iPhones that record vast amount of data that can be easily geo-located and reconstruct person's movements, networks, and personal communication - any cell phone going back 15 years stores data through log files, message and SMS traffic that can be reconstructed and retrieved to create pretty comprehensive profiles of usage and location. Devices that do forensic extraction (UFED) are quite widespread and in use throughout police forces intelligence agencies as well as most cellular carriers around the world. For those of you for whom this is a revelation, I'd advise you to take a look at this website of a leading provider of UFEDs. There are some interesting videos, and once you're done, take a look at where this company has it's permanent representatives. http://www.cellebrite.com/forensic-products/ufed-physical-pro.html Time for a reality check. Mobile phones are essentially digital dogtags so if you're concerned about the ability they have to track your movements and communications - do like Osama, use exclusively off-line means through trusted intermediaries. Otherwise accepting that cell phones are a risk to privacy is just the flip side of the convenience that these devices bring. With or without Apple networks are essentially spiderwebs - that's the essence of modern signals intelligence. It's worrisome that there are a lot of myths among the activist community about cell phone security. True, you can "drive up the negatives" and make it more difficult for a casual actor to scan or obtain PII from your phone ( so I I agree with Nathan) - but if you're up against well resourced opponents, most of these tools plain ineffective and their very presence on your phone may be more of a giveaway that actually makes you more of a a target of interest. Unfortunately security is not a product or something you can buy shrink-wrapped in code. Its practice and process and ultimately comes down to the risks you're willing to take in the service of an objective or cause. And if you want to play in the big tent, it's good old-fashioned tradecraft and not better toys that make a difference. Rafal On Apr 20, 2011, at 5:43 PM, Frank Corrigan wrote: > > I am aware of the general principle of mobile phone tracking, it is just > that most people assume this data is only accessible via cell tower > providers or via a court order/lawful request, not recorded on the > device itself and accessible in an easy to read format to anyone who has > access and inclination or has impounded it for law enforcement purposes. > I suppose it's a bit like the Windows IE index.dat files. Now of course > anyone crossing a USA border can have such devices taken away and such > location data easily copied for later in-situ analysis. > > Frank > > ----- Original message ----- > From: "Nathan Freitas" > To: "Frank Corrigan" , "Liberation > Technologies" > Date: Wed, 20 Apr 2011 16:20:13 -0400 > Subject: Re: [liberationtech] iPhones/iPads secretly track 'scary > amount' of your movements > > On 04/20/2011 03:55 PM, Frank Corrigan wrote: >> More reasons for activists/protesters in hostile (ordinary) environments >> not to bring along their mobile phone, latest cell connected gizmo. > > ... and return to megaphones, flags, smoke signals, carrier pigeons and > frantic arm waving instead? If our ordinary environments are truly > hostile, then either we give up ever using a mobile phone, or we find > some way to address the problem. > > Don't get me wrong, this latest revelation on mobile privacy is indeed > scary, and Apple better fess up. I just think we can fix these issues, > instead of allowing them to be disempowering. > > In this case at least, turning your phone into "airplane mode" would > have stopped the phone from broadcasting its availability to and > registering with mobile towers. This would stop the active triangulation > of your location from being logged into the local iOS database. > > I have an "airplane mode" icon on my Android phone home screen. Anytime > I am not expecting an important call, or am reachable by another means > (email, IM, irc), I generally activate it. Not only does it reduce my > location footprint data trail, but it also saves quite a bit of battery > life! > > I also like Google's Latitude Dashboard which encourages user to really > "own it" when it comes to mobile location data tracking. They have a > really pretty UI, charts, etc, that can show you how many minutes a day > you spend at home, the gym, work or your local pub. Their point is that > if government and mobile phone operators already have this data, why > shouldn't you (the user and human being tracked) also benefit from it? > > https://www.google.com/latitude/history/dashboard > > All in all, we shouldn't cede the advantage technology can bring to the > movements and causes we care about because developers at Apple and Skype > (see their recent issue with Android app data permissions) are clearly > make very bad decisions about how they implement their closed-source > software. > > Best, > Nathan > > _______________________________________________ > liberationtech mailing list > liberationtech at lists.stanford.edu > > Should you need to change your subscription options, please go to: > > https://mailman.stanford.edu/mailman/listinfo/liberationtech > > If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" > > You will need the user name and password you receive from the list moderator in monthly reminders. > > Should you need immediate assistance, please contact the list moderator. > > Please don't forget to follow us on http://twitter.com/#!/Liberationtech _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" You will need the user name and password you receive from the list moderator in monthly reminders. Should you need immediate assistance, please contact the list moderator. Please don't forget to follow us on http://twitter.com/#!/Liberationtech _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" You will need the user name and password you receive from the list moderator in monthly reminders. Should you need immediate assistance, please contact the list moderator. Please don't forget to follow us on http://twitter.com/#!/Liberationtech ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From measl at mfn.org Fri Apr 22 20:36:19 2011 From: measl at mfn.org (J.A. Terranson) Date: Fri, 22 Apr 2011 22:36:19 -0500 (CDT) Subject: The Last NSAM Standing (fwd) Message-ID: ---------- Forwarded message ---------- Date: Thu, 21 Apr 2011 13:39:25 -0400 From: National Security Archive To: NSARCHIVE at HERMES.GWU.EDU Subject: The Last NSAM Standing National Security Archive Update, April 21, 2011 THE LAST NSAM STANDING Deconstructing a Secrecy Blunder: A Study in Dysfunction For more information contact: John Prados - 202/994-7000 http://www.nsarchive.org Washington, D.C., April 21, 2011 - The last remaining secret national security directive from the Kennedy and Johnson administrations, a National Security Action Memorandum on Laos, has finally been declassified, nearly fifty years after it was first issued, and was posted today on the Web site of the National Security Archive. Today's posting is a case study of sorts--a selection of documents which are analyzed not so much for their historical value as for what the materials show about operation of the declassification system. This inquiry has its origins in a quest by Archive senior fellow Jeffrey T. Richelson to obtain the declassification of presidential national security directives issued since President Harry S. Truman. During the Kennedy and Johnson administrations, the highest level directives that flowed from the White House were called National Security Action Memoranda (NSAMs). President John F. Kennedy issued 173 NSAMs during his time in office. Reaching the point where only NSAM-29, on Laos, dated March 9, 1961, remained secret, Richelson finally obtained the declassification of this directive on October 29, 2010, almost fifty years after it was issued. As the "last NSAM standing," NSAM 29 received significant attention inside the National Security Archive. But to the present author, the Archive's project director on Vietnam war records, it immediately seemed familiar. A search for related records produced a number of other items (also posted today) which provide the context for discussion of NSAM-29's release. More importantly, however, the search disclosed that the document, far from being the last NSAM standing, was already in the public domain, in multiple versions, some more than a decade old. Given present controversies over secrecy in America, the case of the last NSAM illuminates the enormous problems that are endemic in the declassification system. Continue reading at the National Security Archive's Web site: http://www.nsarchive.org ________________________________________________________ THE NATIONAL SECURITY ARCHIVE is an independent non-governmental research institute and library located at The George Washington University in Washington, D.C. The Archive collects and publishes declassified documents acquired through the Freedom of Information Act (FOIA). A tax-exempt public charity, the Archive receives no U.S. government funding; its budget is supported by publication royalties and donations from foundations and individuals. _________________________________________________________ PRIVACY NOTICE The National Security Archive does not and will never share the names or e-mail addresses of its subscribers with any other organization. Once a year, we will write you and ask for your financial support. We may also ask you for your ideas for Freedom of Information requests, documentation projects, or other issues that the Archive should take on. We would welcome your input, and any information you care to share with us about your special interests. But we do not sell or rent any information about subscribers to any other party. From reservations at seahotel.com.sg Sat Apr 23 02:26:24 2011 From: reservations at seahotel.com.sg (Lena D) Date: Sat, 23 Apr 2011 05:26:24 -0400 Subject: I'm realare you? Message-ID: <004b01cc0198$6f3fa300$db11000a@222.216.89.30> Hello, Torsten How are you today? Let me introduce myself. I am a nice lady with a big and tender heart. I am looking for my prince to give him joy and happiness and to share my life with. I think you can be the one I am looking for. I am attractive and kind, joyful and open-minded. I want to find the one who can make me happy, I am looking for my second half and I want to learn you better... If you also want to correspond, you can find me here http://every-thing-with-love.com A rivederci Lena D From eugen at leitl.org Sat Apr 23 01:02:26 2011 From: eugen at leitl.org (Eugen Leitl) Date: Sat, 23 Apr 2011 10:02:26 +0200 Subject: [Freedombox-discuss] inspirational projects / freedombox neighbours Message-ID: <20110423080226.GM23560@leitl.org> ----- Forwarded message from Sandy Harris ----- From eugen at leitl.org Sat Apr 23 01:33:58 2011 From: eugen at leitl.org (Eugen Leitl) Date: Sat, 23 Apr 2011 10:33:58 +0200 Subject: [liberationtech] iPhones/iPads secretly track 'scary amount' of your movements Message-ID: <20110423083358.GP23560@leitl.org> ----- Forwarded message from Frank Corrigan ----- From sandyinchina at gmail.com Fri Apr 22 23:03:18 2011 From: sandyinchina at gmail.com (Sandy Harris) Date: Sat, 23 Apr 2011 14:03:18 +0800 Subject: [Freedombox-discuss] inspirational projects / freedombox neighbours Message-ID: Jaromil wrote: > > ... projects that are neighbours of freedombox > > i'm sure people here know many... I for one like to start with this > link http://k0a1a.net/netless since it's quite fresh and mostly > inspirational :) > > hope you like to add more: stuff that can integrate with freedombox in > future, interact, act as close neighbour projects... I'm new to the list and now browsing the archives to get up to date, so I figured I night as well make a list as I went and post it. Things I'd say are no-brainer choices to include as part of the box, assuming they are solid enough. Open Source self-hosted social networking, http://status.net/ ZRTP encrypted VoIP: http://zfoneproject.com/ http://www.gnutelephony.org/index.php/GNU_ZRTP http://tools.ietf.org/html/rfc6189 Secure distributed file system http://tahoe-lafs.org/~warner/pycon-tahoe.html Open Source online payment system https://github.com/FellowTraveler/Open-Transactions/wiki http://www.bitcoin.org/ Privacy-protecting single ID scheme: http://digitalbazaar.com/2010/08/07/webid/ http://www.w3.org/wiki/WebID Everything else: Overlay networks http://www.cs.cornell.edu/People/egs/beehive/ Co-operative Routing http://michaelblizek.twilightparadox.com/projects/cor/index.html Clock radio with network http://www.chumby.com/ DNS https://github.com/jpmens/couch-sdb http://p2pdns.sourceforge.net/ http://sovereigncomputing.net/ similar goals http://www.pontarius.org/pontarius-0-1-features-draft/ http://pagekite.net/ http://wiki.daviddarts.com/PirateBox http://netsukuku.freaknet.org/ http://www.freedesktop.org/wiki/Specifications/desktopcouch http://wiki.virtualsquare.org/wiki/index.php/Main_Page http://www.telematicsfreedom.org/en/projects/freedom-box http://fdmbx.net/ http://code.google.com/p/phantom/ https://guardianproject.info/ http://nlnet.nl/press/20110414-serval.html _______________________________________________ Freedombox-discuss mailing list Freedombox-discuss at lists.alioth.debian.org http://lists.alioth.debian.org/mailman/listinfo/freedombox-discuss ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From aptechka at 39online.ru Sat Apr 23 10:40:42 2011 From: aptechka at 39online.ru (=?koi8-r?B?08zP1s7ZxSDXz9DSz9PZIM7B3snTzMXOydE=?=) Date: Sat, 23 Apr 2011 17:40:42 +0000 Subject: =?koi8-r?B?79DMwdTBINfSxc3Fzs7PyiDOxdTS1cTP09DP08/Czs/T1Mk=?= Message-ID: <896466511.54283765896861@39online.ru> 12 мая ОПЛАТА ВРЕМЕННОЙ НЕТРУДОСПОСОБНОСТИ В 2011 Г.: СЛОЖНЫЕ ВОПРОСЫ НАЧИСЛЕНИЯ, ВЫПЛАТЫ И НАЛОГООБЛОЖЕНИЯ +7 (код Москвы) Ч4539-68 <<<>>> 74.29I\98 Программа: 1. Особенности обеспечения пособиями по временной нетрудоспособности * Страховые случаи обеспечения пособиями по временной нетрудоспособности * Нетрудоспособность совместителей 2. Зависимость размера пособия от страхового стажа * Понятие страхового стажа и документы, подтверждающие его * Примеры подсчета продолжительности страхового стажа * Размер пособия по временной нетрудоспособности и продолжительность его выплат * Основания для снижения размера пособия по временной нетрудоспособности и отказа его выплаты 3. Новая форма бланка листка нетрудоспособности, порядок выдачи, особенности заполнения 4. Сроки назначения и выплаты пособий. Алгоритмы расчета пособия по временной нетрудоспособности 5. Пособия на детей * Виды пособий на детей * Алгоритм расчета пособия по беременности и родам * Алгоритм расчета пособия на ребенка 6. Налогообложение пособий Стоимость участия: 4130 рублей За более подробной информацuей обpащайтеcь по тел: (код Москвы) 4Ч5/З-9.6_8 <<<>>> 792-2122 From info at wire.nl Sat Apr 23 10:41:12 2011 From: info at wire.nl (=?koi8-r?B?8NXU2CDLINPP2sTBzsnAIPPy7w==?=) Date: Sat, 23 Apr 2011 23:11:12 +0530 Subject: =?koi8-r?B?5M/Hz9fP0tkg09TSz8nUxczYzs/HzyDQz8TS0cTBICjQ0s/CzMXNztnF?= =?koi8-r?B?INfP0NLP09kp?= Message-ID: <888984586.63859935795583@wire.nl> 12 Мая Читает: Помощник судьи Высшего Арбитражного Суда Российской Федерации Второго судебного состава (сделки в сфере недвижимости). |Тема: ПРОБЛЕМЫ УЧАСТИЯ В ДОЛЕВОМ СТРОИТЕЛЬСТВЕ, ДОГОВОРЫ СТРОИТЕЛЬНОГО ПОДРЯДА.| |САМОРЕГУЛИРУЕМЫЕ ОРГАНИЗАЦИИ В СТРОИТЕЛЬСТВЕ 8 Моск. код:.74.291/98 <<<>>> 4Ч-5_*32*66 Краткая информация о предстоящем мероприятии: 1. Саморегулируемые организации в строительстве. * Анализируются основные положения Градостроительного кодекса РФ, введенные ФЗ от 22.07.2008 ╧148-ФЗ, его соотношение с Федеральным законом "О саморегулируемых организациях". Вопросы реализации положений указанного законодательства с учетом арбитражной практики. Создание саморегулируемой организации: основные требования законодательства. Управление саморегулируемой организацией. Взносы членов саморегулируемой организации и компенсационный фонд. Арбитражная практика. Требования к выдаче свидетельства о допуске к работам в сфере строительства. Членство в саморегулируемой организации. Ответственность участников саморегулируемой организации. Страхование ответственности членов саморегулируемой организации. Административная и уголовная ответственность. Обеспечение саморегулируемой организацией доступа к информации с учетом требований об обеспечении коммерческое тайны. 2. Договор строительного подряда. * Порядок заключения, исполнения, расторжения договора строительного подряда (подряда). * Формирование договорной цены на строительную продукцию. Твердая цена договора, случаи увеличения твердой цены. Порядок расчетов за выполненные работы. Техническая документация и смета. Комментарий ст.ст. 743, 744 ГК РФ. * Управление контрактом на строительные работы: права и обязанности Заказчика и Подрядчика. * Судебно-арбитражная практика рассмотрения споров, связанных с договором подряда. 3. Долевое участие в строительстве. * Основные положения ФЗ "Об участии в долевом строительстве многоквартирных домов и иных объектов недвижимости". Его соотношение с общими нормами гражданского законодательства и особенности применения на практике. Вопросы оформления взаимоотношений между заказчиком и подрядчиком при отсутствии оплаты работ по договору строительного подряда. Возможность приостановления строительства. * Порядок заключения, исполнения, прекращения договора участия ФЗ "Об участии в долевом строительстве многоквартирных домов и иных объектов недвижимости". * Предоставление земельного участка для жилищного строительства. Новые требования порядка выдачи разрешения на строительство, ввода объекта в эксплуатацию. * Перемена лиц в обязательстве по договорам, применяемым в строительстве посредством уступки права требования и перевода долга. Судебно-арбитражная практика рассмотрения споров, связанных с договорами Регистрация прав на недвижимое имущество при отношениях по договору строительного подряда, договору о долевом участии в строительстве, иным договорам, используемым в строительстве. 4. Саморегулируемые организации в строительстве. По вопpоcам pегucтаpацuu обpащайтеcь по тел: (Ч95)- 792_2122 или Ч4_5Ч*095 From art3 at tvoibusiness.ru Sun Apr 24 01:53:40 2011 From: art3 at tvoibusiness.ru (=?koi8-r?B?+sHdydTBIMnOxs/SzcHDyck=?=) Date: Sun, 24 Apr 2011 12:23:40 +0330 Subject: =?koi8-r?B?9cfSz9rZIMnOxs/SzcHDyckuIPfP2s3P1s7ZxSDLwc7BzNkg1dTF3svJ?= =?koi8-r?B?IMnOxs/SzcHDyck=?= Message-ID: ------------------------------------------------------------------------- ИНФОРМАЦИОННАЯ БЕЗОПАСНОСТЬ: Защита конфиденциальной информации и персональных данных, инновационный подход, современные технологии и практические решения ------------------------------------------------------------------------- двадцать седьмое - двадцать восьмое апреля 2О11г. > +7 Московский код: 445З266 \\\/// ЧЧ5\3266 >Цель обучения: Формирование у слушателей: системно-целостного видения проблем обеспечения информационной безопасности компании; умений организации и обеспечения эффективного функционирования систем информационной безопасности в компании; понимания природы возникновения угроз информационной безопасности и практической реализации мероприятий защиты от них. >Задачи: анализ основных проблем информационной безопасности и подготовка алгоритмов решений, исходя из существующих угроз; изучение опыта создания различных систем информационной безопасности в коммерческих структурах; обобщение современных подходов к формированию системы информационной безопасности компании; изучение современных приемов управления системами информационной безопасности компании. > ПPОГРАММА 1. Актуальность вопроса защиты информации * Актуальность проблемы защиты информации. Защита информации как составная часть общей системы безопасности организации (предприятия) * Основные понятия, термины и определения в области защиты информации * Основные направления защиты информации * Законодательная и нормативная база правового регулирования вопросов защиты информации * Требования к организации защиты конфиденциальной информации на предприятии (организации) * Составные части (основа) системы защиты информации 2. Коммерческая тайна * Понятие "коммерческой тайны" в предпринимательской деятельности. Законодательство РФ в области защиты коммерческой тайны * Методика составления Перечня сведений, содержащих коммерческую тайну * Внутренние нормативные документы, регламентирующие деятельность компании в области защиты коммерческой тайны 3. Угрозы информации. Возможные каналы утечки информации * Виды угроз информационной безопасности * Определение предмета и объекта защиты. * Технические каналы утечки информации. Их классификация. Механизмы образования * Организационные, организационно-технические меры и технические средства защиты информации от утечки по техническим каналам * Угрозы несанкционированного доступа (НСД) к информации. Источники угроз. Классификация угроз * Возможная тактика использование программных и аппаратных закладных устройств (ЗУ). Уязвимость современных технических средств обработки информации (проводные и беспроводные системы, Интернет, мобильные средства связи и пр.) 4. Мероприятия по защите информации. Противодействие промышленному шпионажу. Технические средства защиты информации * Формирование организационной структуры системы защиты информации на предприятии. Принципы формирования, факторы и критерии принятия решения * Технические средства промышленного шпионажа * Защита информации от утечки по техническим каналам * Меры и средства защиты информации от технических средств ее съема * Приборы обнаружения технических средств промышленного шпионажа * Общие требования по защите помещений и технических средств * Организационные мероприятия по защите информации. Допуск, доступ, учет, хранение * Организационно- технические мероприятия защиты информации * Человеческий фактор в утечке информации. Превентивные мероприятия по предупреждению возможной утечки защищаемой информации. 5. Методы и средства защиты компьютерных систем * Возможные способы утери, искажения, изменения компьютерной информации или получения к ней несанкционированного доступа. * Вирусная угроза компьютерной информации. Антивирусная защита. * Возможность защиты информации при работе в сети Internet. Межсетевое экранирование. * Активный аудит. * Основы криптографической защиты информации. Классификация методов криптографического закрытия информации. Шифрование (симметричные криптосистемы и криптосистемы с открытым ключом). Кодирование и сжатие информации. Стеганография. * VPN (виртуальная частная сеть). Преимущества организации виртуальных частных сетей на основе Internet. * Электронная цифровая подпись. Электронная цифровая подпись как базовый механизм обеспечения юридической силы документа при электронном документообороте. * Практические примеры применения криптографических методов защиты информации. 6. Аудит информационной безопасности компании. Политика информационной безопасности * Анализ внутренних и внешних угроз информационной безопасности компании. Общие подходы * Методика разработки политики информационной безопасности в компании * Международные и российские стандарты безопасности информационных систем (ISO 17799, ГОСТ Р ИСО/МЭК 17799-2005) * Американская концепция системного подхода к обеспечению защиты конфиденциальной информации (OPSEC Operation Security) 7. Организация работы Службы информационной безопасности (СИБ) предприятия. Практический опыт * Процедура создания СИБ на предприятии. Разделение функций между СИБ и IT-подразделением. Место СИБ в структуре предприятия * Организация взаимодействия с Руководством и руководителями структурных IT-подразделений компании 8. Актуальные вопросы организации работы с персональными данными. Применение Федерального закона РФ № 152 "О персональных данных" * Общие вопросы обработки и обеспечения защиты персональных данных (ПДн) в компании. * Международное и российское законодательство в области обработки ПДн. * Общие вопросы проведения работ по комплексной защите ПДн. * Порядок проведения работ по защите ПДн. * Общие вопросы согласования документов с регуляторами. * Обзор основных мероприятий, нормативно-правовой, организационно-распорядительной и нормативно-технической документации при создании системы защиты ПДн. Стоимость участия 19706 рублей За более подробной информацuей обpащайтеcь по тел: (495) 445/3\9.6.8 или 445-З2_66 From eugen at leitl.org Sun Apr 24 04:38:08 2011 From: eugen at leitl.org (Eugen Leitl) Date: Sun, 24 Apr 2011 13:38:08 +0200 Subject: mobile technology is turning us into feudal serfs Message-ID: <20110424113808.GB23560@leitl.org> http://www.csmonitor.com/Commentary/Opinion/2011/0422/Mobile-technology-is-turning-us-all-into-feudal-serfs?cmpid=addthis_reddit&sms_ss=reddit&at_xt=4db3d022572b388c%2C0 Mobile technology is turning us all into feudal serfs Mobile technology is essentially dematerializing all forms of capital into cloud-based commodities. It sounds so futuristic, but the reality is feudal: Our money, our friends, our whereabouts, even our thoughts and desires, are being siphoned into corporate servers, turning us into digital serfs. 1Share 2 and 4 By Emily Walshe / April 22, 2011 Brookville, N.Y. A Ugandan farmer transfers cash while standing in his field. An American teen "checks in" at a smoothie cafe, alerting his social network. An Icelandic fisherman "asks" the market what to fish for, locates the shoal, and plots his course against a predicted tide before heading out to sea. At any given moment, people from all walks of life are using mobile technology to beam up information and pull down influence. What do these exchanges have in common? Each reflects a radical shift in how we relate to the world around us. This shift is made possible by technological leaps b in phones, satellites, and chips b that are doing more than making our access to information faster and our influence more pervasive. They are essentially dematerializing all forms of capital into cloud-based commodities. It sounds so futuristic, but the reality is feudal: Our money, our friends, our whereabouts, even our thoughts and desires, are being siphoned into corporate servers, turning us into digital serfs. "Rule the air," touts one wireless carrier, but this tag line is terribly elusive. Virtual castles in the sky b built on the brick and mortar of user-generated content b stand protected behind a moat of tethering data plans and Wi-Fi roaming fees. In a global sense, the digital divide is over. We're no longer separated by space and time. From an economic standpoint, of course, this is indisputably beneficial. Since knowledge is power, the rise of universal connectivity and information markets is vastly expanding human capacity for creating wealth. Yet from a values standpoint, it is deeply troubling. Because at the heart of these technologies lies a perilous challenge to human freedom itself: Can you still be the author of your own life? Threat to our fundamental rights Virtually unnoticed, the sovereign rights of man are being eroded by the conjunction of cloud-computing technologies and crowd-sourcing philosophies. The rights to life, liberty, and the pursuit of happiness are central to our identity and well-being, but they're being dragged under the bus of innovation. Here's how: The right to life is based on the idea that life is the standard of moral value. Its aim is to protect the individual's ability to take every action necessary for the preservation and enjoyment of his or her life. Implicit in this right b always b is the right to property. What happens, then, in this era where access trumps ownership? Cloud computing is Internet-based computing, where shared information is provided to users on demand, like electricity. These usercentric, "pay as you go, use only what you need" systems are affecting nearly every facet of life. In the clouds, we are forever "clients" utilizing distant servers to borrow and invest in intangible capital. Flickr, Bebo, Twitter, YouTube, iTunes, Facebook: Where does all our stuff sit? It is no longer tucked away in albums or lining the shelves of our libraries, but with privately owned companies that can regulate it however they like. Our conversations, too b once reserved for the dinner table or the bedroom, boardroom, or classroom b now reside outside ourselves, our homes, and our dominion, in the air above us. At first glance, the cloud promises equal access to all b the great leveler of men and nations. But the substance of the cloud is nonresidential, ephemeral, and beyond any single user's control. As such, it does equalize us b under the yoke of corporate masters who control the cloud. We buy and sell from this invisible marketplace so swiftly that we're barely conscious of what we're giving up in gaining speed. As we zip through license agreements, we accept the restrictions imposed on our autonomy and are bound, in a sense, to labor upon the land of our lords. This can have profound effects on human freedom. And freedom is perhaps the most fundamental issue of the Digital Age. The right to liberty protects the individual's ability to think and to act on his own judgment, either rightly or wrongly. But this freedom is something achieved, not given; and it is predicated on the ability to think critically, independent of some mechanical thingamajig. Can we be free when our encounters with the media are dominated by an engineered response? Google's Instant, for example, allows you to scan results as you type your question b apportioning answers according to its own algorithmic relevancy ranking. The result? Google "Martin Luther King" and white supremacist David Duke's nasty site pops up third. Can we be free in a culture where information is exponentially propagated and propagandized? If you, and 10,000 others in proximity of your home, Google "flu symptoms," this intelligence is flagged and classified at their headquarters well before the National Institutes of Health have a clue. Facebook ads can figure out which users are gay, and cellphone companies retain animated maps of your calls, texts, and locations at any given time in your contract. Is freedom possible with omnipotent eyes in the sky? How can it be when satellites, global positioning services, and geolocation devices increasingly direct and record our experience? The trouble with 'wiki-truth' The right to pursue happiness protects our individual ability to live for our own sake, rather than for the sake of society. A free mind does not work under compulsion; it does not subordinate its grasp of reality to another, or sacrifice its view of the truth to public opinion. Wiki-worlds, built around a "crowd sourcing" philosophy, have led to social constructions of truth that challenge established notions of expertise and ascendency. When does public consensus become a fact? If enough of us agree that something is true, does that make it so? In a cacophony of equal voices, when does one idea ascend above all others? To what extent does this have to do with money? Both cloud and crowd are marketed as "em-powering," but our experience with smart phones and third-party apps suggests that this empowerment quickly becomes dependence, then subservience. When Secretary of State Hillary Rodham Clinton heralded the political and social forces of a "free, open, and secure Internet" in the wake of Egypt's uprising, she missed the full picture. Freedom is illusory in this context. Access providers ultimately control our ability to freely assemble. Although information in the clouds appears to be free, make no mistake; it is not a public good. It is bought and sold, stored and delivered through private, proprietary, and profitable enterprise. Our forefathers established the perfect launching pad for free enterprise and technological growth, entrusting future generations to hitch our wagons to a star. So here we are in the high-tech heavens, unaware that our orbit is escaping the safeguarding gravity of our rights. That doesn't mean we must give up innovation. We can still embrace technological automatism without losing our humanity, if we cultivate a clear understanding of the human capital we wish to preserve. By consciously expressing more dominion over our lives (and insisting that access providers hold to this ideal), we can transcend our technologies to ensure that the elements of life that sustain our humanity b our freedoms, our realities, our present moments, and predictive futures b will not vanish in the clouds. Emily Walshe is a librarian and professor at Long Island University in New York. 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Фискальный интерес государства как источник налоговых рисков. * Меры по контролю над трансфертным ценообразованием. * Авторский профессиональный комментарий к некоторым "антикризисным" налоговым поправкам. 2. Основные методы налоговой оптимизации. 3. Метод перемещения налоговой нагрузки. * Аутсорсинговые технологии (аутсорсинг основных средств, аутсорсинг торговых операций, аутсорсинг оборотных средств, аутсорсинг текущих расходов на оплату труда, на оплату управленческого аппарата). Договоры возвратного лизинга, агентирования, давальческой переработки, предоставления квалифицированного персонала. * Возможности реорганизационных мероприятий в форме выделения и присоединения. 4. Выбор договоров для хозяйственной деятельности. * Сравнительный анализ некоторых ситуаций. * Договоры с условиями о возмещении затрат в сравнении с традиционными договорами. * Варианты договоров при инвестиционных строительных проектах. 5. Использование учетной политики: идея "оптимизации" налогообложения через положения учетной политики. 6. Налоговые риски схем оптимизации. Основания для предъявления претензий к налогоплательщику. Необоснованная налоговая выгода и трансфертные цены, доначисление налогов. Признаки уклонения от уплаты налогов. * Понятие необоснованной налоговой выгоды. Критерии, выработанные судебной практикой. * Отсутствие разумной деловой цели. * Фиктивные операции: отсутствие реальной деятельности. * Притворные "замаскированные" правоотношения. Что такое юридическая переквалификация в целях налогообложения. * Неосмотрительность в выборе контрагента: кейс "Ваш поставщик не уплатил налоги в бюджет". 7. Примеры опасных и неприемлемых налоговых схем с позиции необоснованной налоговой выгоды. * Снижение налоговой нагрузки по НДС за счет увеличения нагрузки по налогу на прибыль. * Схемы вексельного кредитования. * Использование факторинговых операций. * Использование "встречных" займов. * Использование векселей для перемещения налоговой нагрузки по налогу на прибыль. * Сделки цессии как инструмент перемещения центра прибыли в согласованной цепочке поставщиков. * Опасности сделок перевода долга. Переводный вексель. * Попытки снижения страховых платежей. Схемы оплаты "за работника" и схемы "выплаты компенсации". Дивидендные схемы выплат. Использование корпоративных пластиковых карт. 8. Признаки уклонения от уплаты налогов и преднамеренное налоговое банкротство * Общие критерии. Опасность манипулирования ценами. Риски при работе через вспомогательные компании ("черные", "серые"). * Схемы "замещения" ликвидных активов. * Схемы взаимного участия в капитале. * Налоговое банкротство как результат вывода ликвидного имущества. * Схемы "обналичивания" денег и образования неучтенных наличных денежных средств. Разбор правовых рисков и методы выявления. * Методы противодействия со стороны государства и частных кредиторов. * Ответственность учредителей и руководителей предприятия по ст. 56 ГК РФ. * Риски уголовно-правовой ответственности. * Ретроспективное оспаривание сделок. Стоимость участия: 8 000 рублей По вопpоcам pегucтаpацuu обpащайтеcь по тел: \Моск. код/ Ч45*З266 \\\/// 44\5-ЧО/-95 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 7293 bytes Desc: not available URL: From lcarloslv at ouhsc.edu Tue Apr 26 00:12:03 2011 From: lcarloslv at ouhsc.edu (Lucinda Carlos) Date: Tue, 26 Apr 2011 10:12:03 +0300 Subject: Exlucisve Genuine Oxycodone - Original Brand Purdue, Brand Purdue 10 pills - $355.00 Message-ID: <74v64i91z47-80576977-110k9a32@nugvvmv> Exlucisve Genuine Oxycodone - Original Brand Purdue Brand Purdue 80/650 mg 10 pills Blister $35.50 $355.00 Brand Purdue 80/650 mg 20 pills Blister $29.50 $590.00 You can't get this meds elsewhere http://netmedspecial.ru -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 692 bytes Desc: not available URL: From eugen at leitl.org Tue Apr 26 02:33:47 2011 From: eugen at leitl.org (Eugen Leitl) Date: Tue, 26 Apr 2011 11:33:47 +0200 Subject: cluster based steganography Message-ID: <20110426093347.GE23560@leitl.org> http://www.theregister.co.uk/2011/04/26/cluster_based_steganography/ Boffins devise way to hide secret data on hard drives Technique evades forensics investigations By Dan Goodin in San Francisco b" Get more from this author Posted in Security, 26th April 2011 02:25 GMT Computer scientists have developed software that hides sensitive data on hard drive, without the use of encryption, by controlling the precise disk locations containing the file's data fragments. The application, which the academic researchers said they would release as open-source software, makes use of steganography, or the ancient art of hiding secret information in plain sight. The technique has long been employed to keep sensitive data out of the hands of adversaries. The use of encryption, by contrast, is easy to detect, tipping off adversaries that a hard drive or other piece of media contains information considered secret. The software ensures that individual disk clusters that store the sensitive data fragments are positioned in a way predetermined by their code. A person who later wants to read the secret information uses the same application to reassemble the file. The inventors said their method makes it possible to stealthily store a 20-megabyte message on a 160-gigabyte portable hard drive. bWe have presented a novel data security mechanism, a filesystem-based covert channel which allows a user to evade disk forensics by securely hiding data in a removable or permanent mass storage device,b the researchers wrote in their paper, titled Designing a cluster-based covert channel to evade disk investigation and forensics. bInformation is hidden in a manner such that an investigator is unable to positively prove the existence of hidden data.b The researchers, from the University of Southern California in Los Angeles and the National University of Science and Technology in Islamabad, Pakistan, said the technique may cause only small performance degradations. In some cases, the approach requires the data to be hidden through the use of a secret shared between the sender and recipient. From m_dvorq at soc.adm.yar.ru Tue Apr 26 01:07:10 2011 From: m_dvorq at soc.adm.yar.ru (=?koi8-r?B?78LOwczJ3snXwc7JxQ==?=) Date: Tue, 26 Apr 2011 13:37:10 +0530 Subject: =?koi8-r?B?7s/X2cUg0M/Mz9bFzsnRINDPIM/GycPJwczYzs/N1SDPws7BzMneydfB?= =?koi8-r?B?zsnAINPSxcTT1Nc=?= Message-ID: двадцать седьмого +7 (Ч95) 4/Ч5\4/0\95 и 4Ч*5.ЧО*.95 Максимум выживаемости без фирм-однодневок как правильно себя чувствовать без обналички Цель: помочь компаниям, применяющим "серые" и "черные" схемы оптимизации налогов, уйти от них, и при этом не разориться, не уступить конкурентам, не уйти с рынка. Найти законные альтернативы таким схемам, платить налоги, но не переплачивать – вот основная идея налогового планирования без "помоек" и "черного нала". 1.Что такое "черные", "серые" и "белые" схемы, обналичка, фирма-однодневка ("помойка", "недобросовестный" или "проблемный" налогоплательщик, "фонарь" и т.п.).Как выявить внешнего контрагента-однодневку и исключить отношения с ним. 2.Обналичивание. Для чего используется: -"черная" зарплата и доходы собственников бизнеса; -оплата расходов, которые не хочется проводить официально; -незаконная деятельность (взятки, откаты, финансирование политической деятельности…); Законные альтернативы (только для законных целей!): -зарплата и дивиденды на спецрежимах, выплата процентов, компенсаций, аренда, покупка у физлиц ТМЦ, ИП на ЕНВД или УСН (в т.ч. на патенте) – как использовать; -дарение физлицом наличных денег, заработанных в качестве ИП – легальная альтернатива обналичиванию, дающая безналоговый доход? Текущая ситуация с обложением таких доходов НДФЛ. Получение наличных по чеку на расходы ИП, через личные (карточные) счета, по сделкам с другими ИП, занимающимися розницей, общепитом, услугами населению и т.п.; -зарплата в большом размере - нулевая ставка страховых взносов; -платежи от нерезидентов на карты, основания. Аутстафинг от нерезидента; -перевод расходов в безналичную форму. Представительские расходы. 3.Однодневки. Для чего используются: -псевдооптимизация НДС и налога на прибыль в отдельных сделках или всей деятельности; --"серый импорт"; --"серая конвертация"; --незаконная деятельность. --"Серые" (полулегальные) альтернативы: как нельзя "оптимизировать"! Фирмы-"прокладки", контактирующие с недобросовестными налогоплательщиками ("белая" - "серая" - "черная" фирмы). Краткий обзор других "серых" альтернатив. Законные альтернативы однодневкам (только для законных целей!): -затратные механизмы или трансфертное ценообразование с участием низконалоговых субъектов; -выявление (создание) покупателей (заказчиков), не нуждающихся в вычете НДС, разделение финансовых потоков "с НДС" и "без НДС"; -простое товарищество с участием субъектов УСН и/или нерезидентов, работа по агентским или комиссионным договорам с ними; -прямой импорт с использованием или не использованием трансфертных цен и затратных механизмов; -выплата нерезидентам дивидендов, роялти, процентов вклады в их уставные капиталы, покупка акций, инвестиции и т.п. 4.Расчет налоговой нагрузки на примере. Каковы будут (и будут ли) потери при отказе от "черных" схем. Когда при этом можно даже сэкономить. 5.Как можно и как нельзя оптимизировать налоги с учетом изменений законодательства, судебной практики и тенденций развития правоприменения. Обзор изменений налогового законодательства в 2011 г., как они повлияли на налоговые схемы. Ответы на вопросы. По желанию и возможности – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. Стоимость участия в семинаре 7 900 рублей По вопpоcам подробной информации и pегucтаpацuu обpащайтеcь по тел: 8 Моск. код: Ч45\3266 <> 792_21_22 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 5563 bytes Desc: not available URL: From cfarivar at cfarivar.org Tue Apr 26 05:13:34 2011 From: cfarivar at cfarivar.org (Cyrus Farivar) Date: Tue, 26 Apr 2011 14:13:34 +0200 Subject: [liberationtech] Security experts have no details on Iranbs claim it was targeted by new malware Message-ID: http://internetofelsewhere.com/blog/2011/04/26/security-experts-have-no-details-on-irans-claim-it-was-targeted-by-new-malware/ On Monday, Gholam Reza Jalali, the commander of the Iranian civil defense organisation, stated on his organizationbs website that Iran had been hit by a new cyberworm, a la Stuxnet, called bStars.b bThe Stars virus has been presented to the laboratory but is still being investigated,b Jalali said, according to a translation by the Washington Post. Jalali announced earlier this month that Iran would be launching new graduate degree programs in cybersecurity as a way to counter the effects of the Stuxnet worm. But, in the Monday post, Jalali added that the new virus is tough to eradicate, as it can be bmistaken for executive files of governmental organizations.b But the thing is, no one b apparently outside of Jalali and his colleagues b have actually seen any technical evidence of this new malware. bWe have no further information on this attack at this time,b wrote Mikko Hypponen, a computer security researcher with F-Secure, on his companybs blog. bWe canbt tie this case to any particular sample we might already have. We donbt know if this is another cyber attack launched by US Government. We donbt know if Iran officials have just found some ordinary Windows worm and announced it to be a cyber war attack. Hopefully webll find out more soon.b On its blog, McAfee, anotheer computer security firm, echoed this sentiment: bOutside of the published news reports, McAfee has no information on bStarsb at this time,b wrote Joris Evers, a company spokesperson. bThatbs different from Stuxnet, where international cybersecurity companies knew of the malware and were able to investigate it through customary sharing of malware samples. We currently have no way of verifying the attack the Iranian government is reporting, nor do we have any way of identifying who might be behind the attack or what the target could be.b On Tuesday, Graham Cluley, a researcher at Sophos, posted on Twitter said: bWebd need to see the malware first. And the Iranian reports are far too vague to work out if itbs something we already know about.b He added later: bItbs my *guess* that it exists. A hunch if you prefer. But precisely what it is remains unclear.b Reached by e-mail, a representative from Kaspersky Labs wrote: bAt the moment, Kaspersky Lab experts donbt have any information to share.b -- Cyrus Farivar "suh-ROOS FAR-ih-var" Freelance technology journalist and radio producer Author, "The Internet of Elsewhere" http://www.internetofelsewhere.com DE: +49 163 763 3108 (m) US: +1 510 394 5485 (m) Twitter/Skype: cfarivar "Being a good writer is 3% talent, 97% not being distracted by the Internet." http://cyrusfarivar.com cfarivar at cfarivar.org _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" You will need the user name and password you receive from the list moderator in monthly reminders. Should you need immediate assistance, please contact the list moderator. Please don't forget to follow us on http://twitter.com/#!/Liberationtech ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From eugen at leitl.org Tue Apr 26 05:58:03 2011 From: eugen at leitl.org (Eugen Leitl) Date: Tue, 26 Apr 2011 14:58:03 +0200 Subject: [liberationtech] Security =?utf-8?Q?expert?= =?utf-8?Q?s_have_no_details_on_Iran=E2=80=99?= =?utf-8?Q?s?= claim it was targeted by new malware Message-ID: <20110426125803.GJ23560@leitl.org> ----- Forwarded message from Cyrus Farivar ----- From arhip at softzone.com.ua Tue Apr 26 00:30:34 2011 From: arhip at softzone.com.ua (=?koi8-r?B?8NLPxMHAIE5pc3NhbiBUZWFuYQ==?=) Date: Tue, 26 Apr 2011 16:30:34 +0900 Subject: =?koi8-r?B?89LP3s7PIPDSz8TBxdTT0SD0ycHOwSAyMDA3xy4=?= Message-ID: <000d01cc03e3$d4be1bb0$6400a8c0@arhip> Автомобиль Nissan Teana Основные характеристики: Год выпуска 2007 Пробег, км: 60000 Тип кузова: Седан Цвет: Золотистый металик Тип двигателя: Бензин инжектор Объём, см3/л.с.: 2349/173 КПП: Автомат Привод: Передний Руль: Левый Таможня: Растаможен Состояние: Отличное ------------------------------- Тел: \495\ 545-l3-68 Комплектация Безопасность ABS ESP Подушка безопасности водителя Подушка безопасности пассажира Подушки безопасности боковые Подушки безопасности оконные Комфорт ГУР Дистанционное отпирание багажника Дистанционное отпирание бензобака Климат-контроль Кожаный салон Кондиционер Отделка под дерево Подлокотник задний Подлокотник передний Подогрев зеркал Подогрев сидений (Передних) Регулируемая рулевая колонка Противоугонное Сигнализация Магнитола (CD) Чейнджер (CD) Электрозеркала Электрорегулировка сидений (Водителя) Электростекла (Все) Бортовой компьютер Ксеноновые фары (Би-Ксенон) Легкосплавные диски (Литые) Обогрев заднего стекла Омыватель фар Противотуманные фары Тонировка Центральный замок Дополнительная информация: пробег-60000км. Передний привод, автомат, 2.3л., инжектор, г/у руля, ESP,ABS, раздельный климат-контроль, кондиционер, бортовой компьютер, электро-стеклоподъёмники, обогрев и электропривод зеркал, электро-регулировка сиденья водителя(с памятью), электро-шторка заднего стекла, подогрев передних сидений, подушки безопасности, электро-люк,камера заднего вида, магнитола (CD), CD-чейнджер, центральный замок, тонировка, ксенон, датчик света, омыватель фар, кожаный салон(чёрный),литые диски,комплект резины, не битая. Один владелец, обслуживалась только у дилеров. ================================= Тел: (Ч95)_545_13_68 From buh at psigroup.ru Tue Apr 26 04:21:24 2011 From: buh at psigroup.ru (Fritz Denny) Date: Tue, 26 Apr 2011 19:21:24 +0800 Subject: =?koi8-r?B?98HbINLBws/UzsnLLSDJzs/T1NLBzsXD?= Message-ID: <000d01cc0404$139d06a0$6400a8c0@buh> 29 апреля Ваш работник- иностранец Программа мероприятия I часть Характеристика изменений законодательства в сфере миграции в 2010 - 2011 гг. Принципиальные аспекты исполнения нового Федерального закона Российской Федерации от 23 декабря 2010 г. N 385-ФЗ "О внесении изменений в отдельные законодательные акты Российской Федерации" Статус иностранного гражданина в РФ. Процедура регистрации по месту жительства. Порядок въезда-выезда иностранных работников из визовых и безвизовых стран. Последние изменения, касающиеся ВКС! Правовое положение иностранных работников предприятий с иностранными инвестициями и аккредитованных филиалов и представительств иностранных юридических лиц. Правила и особенности привлечения на работу иностранных граждан из стран с безвизовым, визовым порядками въезда Практика работы с иностранными гражданами в Москве и Московской области в 2011 году. Квоты на привлечение иностранных работников. Кто имеет право приглашать иностранных граждан в целях осуществления трудовой деятельности? Квоты на привлечение иностранных работников √ территориальные (по субъектам РФ для граждан ближнего и дальнего зарубежья) и профессиональные (по отдельным видам деятельности). Процедура подачи заявки на привлечение иностранной рабочей силы для работы в Москве и Московской области. Результаты по квотам на 2011 г. Возможно ли изменение решения? Обязан ли работодатель участвовать в квотировании для легального привлечения ИРС. Порядок подачи заявок на квоту на 2012г. Новый порядок постановки и снятия с миграционного учета иностранных граждан. Оформление разрешения на работу для иностранного гражданина в 2011 году. Категории иностранных работников, которым не требуется оформления разрешения на работу. Особая категория иностранных граждан ≈ Белорусы. Административная и уголовная ответственность за нарушения установленного порядка привлечения и использования иностранных работников и режима пребывания. Разбор и консультации по типичным случаям из практики 2010 г. Органы, осуществляющие надзор и контроль за привлечением иностранных работников. Контролирующие органы и их компетенция. ФМС и ее территориальные органы, органы милиции, государственная инспекция труда: полномочия, санкции. Порядок проведения проверок и их последствия. Новые суммы штрафов. Права и обязанности работодателя при проведении инспекционных проверок. Перечень документов и сведений, необходимых для предъявления при проведении инспекционной проверки. Наем иностранного работника и оформление трудовых отношений. Изменения в порядке уведомления гос. органов и постановки на миграционный учет. Правильное начисление и выдача заработной платы иностранному работнику, отчисления и налоги. Резиденты и нерезиденты. Экономическая эффективность Ваших иностранных работников. Какие выгоды предприятию приносят Аутсорсинг, Аутстаффинг, Стафф-Лизинг при кадровом учете и администрировании иностранного персонала. За более подробной информацuей обpащайтеcь по тел: (495) 4Ч*5Ч-О95 ; 445_32\66 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 4884 bytes Desc: not available URL: From consignvw at battlefrontii.com Tue Apr 26 23:02:59 2011 From: consignvw at battlefrontii.com (Adrian Davenport) Date: Tue, 26 Apr 2011 22:02:59 -0800 Subject: =?koi8-r?B?78vOwSDw9+g=?= Message-ID: <8C1FAF3B020D4E72AF2E6008C6D350DC@pc12> ОКНА ПВХ Собственный производственный комплекс позволяет выпускать пластиковые, алюминиевые изделия и реализовать их в Москве и Московской области по ценам ниже рыночных. 1. Оконные и дверные блоки из ПВХ профиля КВЕ, REHAU 2. Алюминиевые раздвижные конструкции системы PROVEDAL. 3. Зимние сады, офисные перегородки из алюминия При изготовлении нашей продукции используются стеклопакеты собственного производства (стекло марки М1), что позволяет работать производству без срывов и задержек заказов. - Фурнитура ROTO FRANK (Германия) в сочетании с надежностью и долговечностью, позволяет реализовать любые типы открывания. - Цвет профиля: белый, одно- и двухсторонний по цветовой таблице RENOLIT (35 цветов) - Любая конфигурация прямоугольные, арочные, трапециевидные, в зависимости от ограничений по технологии - Раскладка внутри стеклопакета белая и цветная (8,16,26мм) Мы обеспечиваем высокий уровень качества исходными материалами, качественным оборудованием и нашими кадрами. Контактный телефон: 545-1887 From buh at pereznakomim.ru Wed Apr 27 00:07:09 2011 From: buh at pereznakomim.ru (=?koi8-r?B?78LV3sXOycUsIPDJ1MXSIO7BzM/Hz9fPxSDQzMHOydLP18HOycU=?=) Date: Wed, 27 Apr 2011 12:07:09 +0500 Subject: =?koi8-r?B?69XS0yDXIPDJ1MXSxTog7sHMz8fP19nFINPIxc3ZIMTM0SAo7uTzLCDO?= =?koi8-r?B?wczPxyDOwSDQ0snC2czYKQ==?= Message-ID: <002CD9811041433CBA941CE4003E718C@burhanuddin> Место проведения: г.Санкт-Петербург 23 - 24 Мая 2О1lг. ТЕМА: Оптимизация налогов в 2011г. Практические схемы. (НДФЛ, страховые взносы, НДС, налог на прибыль) 8 Моск. код: 742*9I98 **** 7_9-2*2\1\2\2 День1: Уменьшаем страховые взносы: оптимизация расходов на выплату белой зарплаты. Ставка обязательных страховых взносов с зарплаты с 2011 года составляет 34% почти для всех плательщиков (включая субъектов УСН и ЕНВД). При этом регрессивная шкала ЕСН заменена отменой уплаты взносов с суммы дохода свыше 463 тыс. рублей, но доступно это будет только для высокооплачиваемых сотрудников. Если вспомнить про 13% НДФЛ и НДС, который тоже косвенно является налогом на зарплату, то многие предприниматели и руководители видят только один путь – назад, к "черным" схемам. Курс посвящен поиску путей выживания компаний в новой ситуации при условии легальности всех выплат доходов физическим лицам. Участники узнают, как можно и как нельзя оптимизировать "зарплатные" налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменительной практики. Программа: * Обзор изменений законодательства, связанных с повышением ставки страховых взносов. Сколько и каких налогов и взносов платят предприятия и ИП на общей системе налогообложения и спецрежимах в 2011 гг. Какие схемы стали невыгодными; у каких налогоплательщиков положение даже улучшилось. * Понятие и принципы налогового планирования: платить налоги, но не переплачивать. "Черные", "серые" и "белые" схемы. Классификация методов оптимизации налогообложения доходов физических лиц. * Использование специальных налоговых режимов: * Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование цен и документальное оформление расходов. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. * Использование вспомогательных организаций: * Использование иностранных (низконалоговых) компаний. Корпоративные или личные пластиковые карты иностранных банков. Перевод на них или на карты российских банков зарплат, гонораров и иных легальных доходов от нерезидентов. * Как компенсировать "выпадение" отчислений в Пенсионный фонд на накопительную часть пенсии, в ФСС и ФОМС при применении налоговых схем, не предусматривающих выплату зарплаты. * Использование процентных займов от физлиц. Расчет эффективности. * Специальные методы. Все виды компенсаций (за несвоевременную выплату заработной платы, за использование личного имущества, за разъездной характер работы, "золотые парашюты" и др.). Выплата арендной платы. Закуп у физлиц ТМЦ. Суточные. Обучение сотрудников с заключением ученического договора, как способ налогового планирования. * Потребительское кредитование, компенсация процентов по ипотечным кредитам и другие эффективные способы замены заработной платы безналоговыми источниками материальной выгоды, * Создание недоимки по налогам с ФОТ на фирме, не обремененной активами – пример "серой" схемы (как нельзя "оптимизировать"!), * Способы подтверждения источников крупных расходов физлиц и когда это необходимо. * Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц семинара. ----------------------------- День2: Оптимизации налога на прибыль и НДС, практика оптимальных решений: как снизить расходы и увеличить прибыль Программа: 1. Понятие и принципы налогового планирования: платить налоги, но не переплачивать. Как можно и как нельзя оптимизировать налоги с учетом будущих изменений законодательства, судебной практики и тенденций развития правоприменения. "Черные", "серые" и "белые" схемы. Краткий обзор методов оптимизации налога на прибыль и НДС. Принципиальная невозможность экономии НДС "белыми" схемами и случаи, когда это все же возможно. 2. Низконалоговые субъекты: * субъекты специальных налоговых режимов – ЕНВД и УСН, в т.ч. патентная система, а также субъекты УСН из "низконалоговых" регионов, где введена минимальная ставка единого налога при объекте "доходы минус расходы" (5%) на все или почти на все виды деятельности, а также простое товарищество с их участием, * зарубежные офшоры или связанные с ними компании-нерезиденты из респектабельных юрисдикций, * экзотические варианты: ИП на общей системе, физлица (при условии несистематичности извлечения дохода), "инвалидные" структуры, убыточные предприятия и фирмы, имеющие переплату НДС, Незаконные варианты: "недобросовестные налогоплательщики" и контактирующие с ними риск-структуры ("белая" - "серая" - "черная" фирмы). Примеры "серых" схем (как нельзя "оптимизировать"!). Как не стать "недобросовестным". Способы переноса налогооблагаемой базы по налогу на прибыль на низконалоговых субъектов: * нефиктивные услуги, работы, * выплата процентов по долговым обязательствам. Включение процентов в расходы в любом размере, * платежи за использование и обслуживание объектов основных средств и нематериальных активов, в т.ч. франчайзинговые, * штрафные санкции, возмещение убытков, включая демередж и прочий простой, * платежи за увеличенный срок и/или объем гарантийных обязательств, * плата за залог или поручительство, делькредере. * механизм трансфертных цен, Условия применения всех схем: Непритворный характер заключаемых сделок. Экономическая целесообразность расходов ("деловая цель", "легенда", отсутствие дублирующихся функций). Грамотное обоснование трансфертных цен. Неаффилированность, прямые и косвенные признаки аффилированности, ее негативные последствия и когда она допустима; "искусственное дробление бизнеса с целью уклонения от уплаты налогов" (подход "как к ЮКОСу"); "деловые цели", обосновывающие деление бизнеса. Самостоятельность низконалоговых субъектов. Займы как способ возвратного рефинансирования – преимущества и недостатки, риск ведения незаконной банковской деятельности. Безналоговое рефинансирование (возврат) и капитализация выведенной прибыли предприятия (холдинга) через уставный капитал или безвозмездную передачу имущества. Ст. 27 Закона "Об ООО". 3. Простое товарищество субъектов упрощенной системы налогообложения, в т.ч. из "низконалоговых" регионов. Нужно или нет платить НДС? Перенос прибыли товарищества на низконалоговых субъектов (УСН 6%, ЕНВД, офшор и др.). Отсрочка уплаты налога при непередаче прибыли на счета товарищей. Возможен ли обход с помощью простого товарищества правил налогового учета (гл. 25 НК) и ограничений гл. 26.2 НК РФ в части перечня затрат? 4. Экономия НДС в торговле, производстве, выполнении работ, оказании услуг через разделение финансово-товарных потоков "с НДС" и "без НДС". Ограничение использования: покупатели/заказчики, не нуждающиеся в вычете НДС, как их выявить или создать искусственно. Риски и рекомендации по использованию схемы. 5. Иностранные низконалоговые компании, цели применения. Их использование при проведении внутрироссийских операций для оптимизации налога на прибыль: традиционные (торговля, проценты, дивиденды, роялти, услуги и т.п.) и нетрадиционные схемы (простое товарищество, агентские). Выбор низконалоговых юрисдикций. 6. Обзор изменений налогового законодательства в 2011 г., как они повлияют на налоговые схемы. Ответы на вопросы. По желанию – индивидуальное экспресс-моделирование схем налогового планирования для компаний-участниц. За более подробной информацuей обpащайтеcь по тел: 8 Моск. код: 445/39.68 : 79221/22 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 10760 bytes Desc: not available URL: From macsim at tutby.by Wed Apr 27 15:42:20 2011 From: macsim at tutby.by (=?koi8-r?B?68/Nwc7EydLP18vJINrBINLVwsXW?=) Date: Thu, 28 Apr 2011 06:42:20 +0800 Subject: =?koi8-r?B?zsHMz8fPz8LMz9bFzsnFIMvPzcHOxMnSz9fP3s7ZyCDSwdPIz8TP1w==?= Message-ID: <000d01cc052c$5e827690$6400a8c0@macsim> 16 мая Командировки по России и за рубеж: бухгалтерский учет и налогообложение. Представительские расходы (495) Ч45-40/95 <> 4Ч*54/О95 Цель: Анализ действия Постановления Правительства Российской Федерации от 13 октября 2008 года ╧ 749 "Об особенностях направления работников в служебные командировки" и других нормативных актов. Понятие служебной командировки. Программа: 1. Понятие служебной командировки. Командировки по России и за ее пределы. Новое в учете командировочных расходов. * Постановление Правительства Российской Федерации от 13 октября 2008 года ╧ 749 "Об особенностях направления работников в служебные командировки". * Документальное оформление командировки: нормативная база, источники покрытия расходов. * Порядок ведения кассовых операций и расчеты с подотчетными лицами. * Расчеты с работниками по командировкам в пределах Российской Федерации и за границу (аванс и расчеты после командировки). * Отражение в бухгалтерском учете учета расчетов с подотчетными лицами. * Расчеты с подотчетными лицами по корпоративным картам: оформление, отражение в учете. * Состав командировочных расходов. * Налогообложение командировочных расходов. Вычет НДС по командировочным расходам. 2. Представительские расходы Документальное оформление представительских расходов Состав представительских расходов в бухгалтерском и налоговом учете. Основные условия, при которых затраты можно списывать как представительские на себестоимость продукции в целях налогообложения. Бухгалтерский учет затрат на представительские цели. Вычет НДС по представительским расходам. Стоимость участия: 6 500 рублей Вся информация по тел: Московский код; 4Ч5/Ч095 ; Ч45_З2-66 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 3350 bytes Desc: not available URL: From jicdsvx at yahoo.co.jp Wed Apr 27 23:16:11 2011 From: jicdsvx at yahoo.co.jp (orqsy@yahoo.co.jp) Date: Thu, 28 Apr 2011 12:16:11 +0600 Subject: =?ISO-2022-JP?B?GyRCIig2WzVeMEZGYiIoISEkIiRKJD8kTj9NQDgkckpRJCgka0p9RHg8MCQsJDMkMyRLJCIkayEqISobKEI=?= Message-ID: <201104280516.p3S5GvCn018825@proton.jfet.org> *会員数が多い為、混み合って接続しづらい場合がございます。ご了承ください ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ◆━┓┏━┓┏━┓┏━┓┏━┓┏━┓[業界最大手の無料情報提サービス] ┃勝┃┃利┃┃の┃┃方┃┃程┃┃式┃≫≫信頼と実績が誇る会員数NO.1≪≪ ┗━┛┗━┛┗━┛┗━┛┗━┛┗━◆＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝ ━━━━━━━━━━━━━━━━━━━ URL:http://flippersheets.com/━ 　　　　┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓ 　　　　┃情┃┃報┃┃精┃┃度┃┃最┃┃高┃┃峰┃┃！┃ 　　　　┗━※┗━※┗━※┗━※┗━※┗━※┗━※┗━※ 　　　　　 ◇的中を手にする為の極秘情報がついに解禁◇ ┏…┓┏━┓ ┃勝┃┃利┃そこには方程式が存在している… ┗━┛┗…┛――――――――――――――― 　　　　　┏━━━━━━━━━━━━━━━━━━━┓ 　　　　　┃陣営、騎手、各関係者様々な思惑を手中に┃ 　　　　　┃　納めた時の快感をぜひご体験下さい！　┃ 　　　　　┗━━━━━━━━━━━━━━━━━━━┛ 　　　　【圧倒的】な実積で爆発的な支持を受けております 　　　　　　　　　http://flippersheets.com/ 　　　　　※完全無料となっておりますのでご安心を※ 選┃び┃抜┃い┃た┃!!┃┏┓　　　┏━━┓┏━━┓┏━━━━┳━━━━┓ ━┛━┛━┛━┛━┛━┛┃┃┏┓　┗━┓┃┃┏┓┃┗┓┏━━┫┏┓┏┓┃ 　　厳┃選┃情┃報┃　　┃┃┃┃　┏━┛┃┃┃┃┃　┃┗━━┫┗┛┗┛┃ 　　━┛━┛━┛━┛　　┃┗┛┗┓┃┏━┛┃┃┃┃　┃┏━┓┃┏━━┓┃ 推┃定┃獲┃得┃総┃額┃┗━┓┏┛┃┗━┓┃┗┛┃┏┛┃　┃┃┃　　┃┃ ━┛━┛━┛━┛━┛━┛　　┗┛　┗━━┛┗━━┛┗━┛　┗┻┛　　┗┛ ┏━━━【　★こんな方にオススメ★　】━━━┓ ◎：仕事と収入のバランスに満足していない ◎：土日を上手く利用して小遣い稼ぎをしたい ◎：今の会社の未来に心配がある ◎：趣味に費やす資金と時間がない ◎：競馬での収支がマイナスになっている ◎：利益に対して目的、意欲を持っている ◎：競馬は全く分からないが、お金が欲しい ┗━━━━━━━━━━━━━━━━━━━━━┛ 　　　　　　　　　　 競馬の知識一切不要！　　　　　　　　　　 　　　　　　　　　　 ￣￣￣￣￣￣￣￣￣￣ 　　　　　　　　　　　　性別関係無し！ 　　　　　　　　　　　 　　　　　　　　　　　　￣￣￣￣￣￣￣ 　　　　未経験の方でも簡単！徹底サポートシステム完備！ 　　　　￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣ 　　　　　　　　　　　　どなた様でも　　　　　　　　　　　　 　　　　　　　　最┃　高┃　の┃　週┃　末┃　　　　　　　　 　　　　　　　　━┛　━┛　━┛　━┛　━┛ 　　　　　　　　　　　をお約束いたします！　　　　　　　　　　 　　　　　　　　☆　詳　細　は　コ　チ　ラ　☆ 　　　　　　　　───┬─────────── 　　　　　　　　　　　└─→ http://flippersheets.com/ 　　特別拡大の募集枠があっというまに残り１５名になりました！ 　　┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓ 　　┃創┃┃業┃┃史┃┃上┃┃最┃┃大┃┃大┃┃反┃┃響┃ 　　┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛ 　　　　　　★　　　　　　　　　　　　　　　　　★ 　　　　　　　＼〓〓〓〓〓〓〓〓〓〓〓〓〓〓〓／ 　　　　　　　■　　　無料モニター急募！　　　■ 　　　　　　　■　無料年間モニター大募集中！！■ 　　　　　　　■重賞無料レース情報を徹底網羅！■ 　　　　　　　／〓〓〓〓〓〓〓〓〓〓〓〓〓〓〓＼ 　　　　　　★　　　　　　　　　　　　　　　　　★ 　 ＼　 　　　　　　　　　 　／ ──→　　▼▼▼▼▼　今すぐお申し込み　▼▼▼▼▼　　←── 　 ／　　　　　　http://flippersheets.com/　　　　　　 ＼ ┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓┏━┓ ┃弊┃┃社┃┃の┃┃実┃┃績┃┃は┃┃コ┃┃チ┃┃ラ┃┃で┃┃す┃┃!!┃ ┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛┗━┛ ▼　　▼　　▼　　▼　　▼　　▼　　▼　　▼　　▼　　▼　　▼ ◆━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━◆ 【1,980,920円　的中！】 ※1点　100円投資推奨※ 2011年3月20日（日）小倉12R 錦江湾特別 ★3連単 2−6−7 1,980,920円獲得!! 　　　　　　　　　　　　　　　【詳細はコチラhttp://flippersheets.com/】 ─────────────────────────────────── 【129,290円　的中！】 2011年3月27日（日）第41回高松宮記念（GI）　※1点　1000円投資推奨※　 　　　　　　　　　　　　　　　　　　　★3連単 4−8−6　1,292,900円獲得!! 　　　　　　　　　　　　　　　【詳細はコチラhttp://flippersheets.com/】 ─────────────────────────────────── 【21,620円　的中！】 2011年4月3日（日）小倉10R ｻﾗ系4歳上500万円以下 ※1点　5000円投資推奨※ 　　　　　　　　　　　　　　　　　　　★3連単 4-2-12　1,081,000円獲得!! 　　　　　　　　　　　　　　　【詳細はコチラhttp://flippersheets.com/】 ─────────────────────────────────── 【135,230円　的中！】 2011年4月3日（日）阪神12R　ダービー卿チャレンジトロフィー（GIII） 　　　　　　　　　　　　　　　　　　　　　　※1点　1000円投資推奨※ 　　　　　　　　　　　　　　　　　　　★3連単 3-5-4　1,352,300円獲得!! 　　　　　　　　　　　　　　　【詳細はコチラhttp://flippersheets.com/】 ─────────────────────────────────── ◆━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━◆ ┏┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┓ ┗┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┛ 　貴方も今週から体験できる無料情報です。無料期間中に是非体験下さい。 ┏┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┳┓ ┗┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┻┛ ★今すぐ無料体験！！★━━━―…‥・→　http://flippersheets.com/ ┏━━━┓彡 ┃＼＿／┃ ┗━━━┛ ↓配信停止はコチラ↓ http://spamkill.info/?rEMVWFcK From eugen at leitl.org Thu Apr 28 03:30:02 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 28 Apr 2011 12:30:02 +0200 Subject: The Really Smart Phone Message-ID: <20110428103002.GU23560@leitl.org> http://online.wsj.com/article/SB10001424052748704547604576263261679848814.html The Really Smart Phone Researchers are harvesting a wealth of intimate detail from our cellphone data, uncovering the hidden patterns of our social lives, travels, risk of diseasebeven our political views. By ROBERT LEE HOTZ 'Phones can know,' says an MIT researcher. 'People can get this god's-eye view of human behavior.' Apple and Google may be intensifying privacy concerns by tracking where and when people use their mobile phonesbbut the true future of consumer surveillance is taking shape inside the cellphones at a weather-stained apartment complex in Cambridge, Mass. For almost two years, Alex Pentland at the Massachusetts Institute of Technology has tracked 60 families living in campus quarters via sensors and software on their smartphonesbrecording their movements, relationships, moods, health, calling habits and spending. In this wealth of intimate detail, he is finding patterns of human behavior that could reveal how millions of people interact at home, work and play. Through these and other cellphone research projects, scientists are able to pinpoint "influencers," the people most likely to make others change their minds. The data can predict with uncanny accuracy where people are likely to be at any given time in the future. Cellphone companies are already using these techniques to predictbbased on a customer's social circle of friendsbwhich people are most likely to defect to other carriers. A wave of ambitious social-network experiments is underway in the U.S. and Europe to track our movements, probe our relationships and, ultimately, affect the individual choices we all make. WSJ's Robert Lee Hotz reports. The data can reveal subtle symptoms of mental illness, foretell movements in the Dow Jones Industrial Average, and chart the spread of political ideas as they move through a community much like a contagious virus, research shows. In Belgium, researchers say, cellphone data exposed a cultural split that is driving a historic political crisis there. And back at MIT, scientists who tracked student cellphones during the latest presidential election were able to deduce that two people were talking about politics, even though the researchers didn't know the content of the conversation. By analyzing changes in movement and communication patterns, researchers could also detect flu symptoms before the students themselves realized they were getting sick. "Phones can know," said Dr. Pentland, director of MIT's Human Dynamics Laboratory, who helped pioneer the research. "People can get this god's-eye view of human behavior." So far, these studies only scratch the surface of human complexity. Researchers are already exploring ways that the information gleaned from mobile phones can improve public health, urban planning and marketing. At the same time, researchers believe their findings hint at basic rules of human interaction, and that poses new challenges to notions of privacy. "We have always thought of individuals as being unpredictable," said Johan Bollen, an expert in complex networks at Indiana University. "These regularities [in behavior] allow systems to learn much more about us as individuals than we would care for." Today, almost three-quarters of the world's people carry a wireless phone. That activity generates immense commercial databases that reveal the ways we arrange ourselves into networks of power, money, love and trust. The patterns allow researchers to see past our individual differences to forms of behavior that shape us in common. As a tool for field research, the cellphone is unique. Unlike a conventional land-line telephone, a mobile phone usually is used by only one person, and it stays with that person everywhere, throughout the day. Phone companies routinely track a handset's location (in part to connect it to the nearest cellphone tower) along with the timing and duration of phone calls and the user's billing address. Typically, the handset logs calling data, messaging activity, search requests and online activities. Many smartphones also come equipped with sensors to record movements, sense its proximity to other people with phones, detect light levels, and take pictures or video. It usually also has a compass, a gyroscope and an accelerometer to sense rotation and direction. What They Know Advances in statistics, psychology and the science of social networks are giving researchers the tools to find patterns of human dynamics too subtle to detect by other means. At Northeastern University in Boston, network physicists discovered just how predictable people could be by studying the travel routines of 100,000 European mobile-phone users. After analyzing more than 16 million records of call date, time and position, the researchers determined that, taken together, people's movements appeared to follow a mathematical pattern. The scientists said that, with enough information about past movements, they could forecast someone's future whereabouts with 93.6% accuracy. The pattern held true whether people stayed close to home or traveled widely, and wasn't affected by the phone user's age or gender. "For us, people look like little particles that move in space and that occasionally communicate with each other," said Northeastern physicist Albert-Laszlo Barabasi, who led the experiment. "We have turned society into a laboratory where behavior can be objectively followed." Only recently have academics had the opportunity to study commercial cellphone data. Until recently, most cellphone providers saw little value in mining their own data for social relationships, researchers say. That's now changing, although privacy laws restrict how the companies can share their records. Several cellphone companies in Europe and Africa lately have donated large blocks of calling records for research use, with people's names and personal details stripped out. "For the scientific purpose, we don't care who the people are," said medical sociologist Nicholas Christakis at Harvard University, who is using phone data to study how diseases, behavior and ideas spread through social networks, and how companies can use these webs of relationships to influence drug marketing and health-care decisions. His work focuses on "social contagion"bthe idea that our relationships with people around us, which are readily mapped through cellphone usage, shape our behavior in sometimes unexpected ways. By his calculation, for instance, obesity is contagious. So is loneliness. Even though the cellphone databases are described as anonymous, they can contain revealing personal details when paired with other data. A recent lawsuit in Germany offered a rare glimpse of routine phone tracking. Malte Spitz, a Green party politician, sued Deutsche Telekom to see his own records as part of an effort by Mr. Spitz to highlight privacy issues. In a six-month period, the phone company had recorded Mr. Spitz's location more than 35,000 times, according to data Mr. Spitz released in March. By combining the phone data with public records, the news site Zeit Online reconstructed his daily travels for months. In recent days, Apple Inc. triggered privacy alarms with the news that its iPhones automatically keep a database of the phone's location stretching back for months. On Friday, The Wall Street Journal reported that both Apple and Google Inc. (maker of the Android phone operating system) go further than that and in fact collect location information from their smartphones. A test of one Android phone showed that it recorded location data every few seconds and transmitted it back to Google several times an hour. Google and Apple have said the data transmitted by their phones is anonymous and users can turn off location sharing. "We can quantify human movement on a scale that wasn't possible before," said Nathan Eagle, a research fellow at the Santa Fe Institute in New Mexico who works with 220 mobile-phone companies in 80 countries. "I don't think anyone has a handle on all the ramifications." His largest single research data set encompasses 500 million people in Latin America, Africa and Europe. Among other things, Mr. Eagle has used the data to determine how slums can be a catalyst for a city's economic vitality. In short, slums provide more opportunities for entrepreneurial activity than previously thought. Slums "are economic springboards," he said. Cellphone providers are openly exploring other possibilities. By mining their calling records for social relationships among customers, several European telephone companies discovered that people were five times more likely to switch carriers if a friend had already switched, said Mr. Eagle, who works with the firms. The companies now selectively target people for special advertising based on friendships with people who dropped the service. At AT&T, a research team led by Ramon Caceres recently amassed millions of anonymous call records from hundreds of thousands of mobile-phone subscribers in New York and Los Angeles to compare commuting habits in the two metropolitan areas. Dr. Caceres, a lead scientist at AT&T Labs in Florham Park, N.J., wanted to gauge the potential for energy conservation and urban planning. "If we can prove the worth of this work, you can think of doing it for all the world's billions of phones," he said. Thousands of smartphone applications, or "apps," already take advantage of a user's location data to forecast traffic congestion, rate restaurants, share experiences and pictures, or localize radio channels. Atlanta-based AirSage Inc. routinely tracks the movements of millions of cellphones to generate live traffic reports in 127 U.S. cities, processing billions of anonymous data points about location every day. As more people access the Internet through their phones, the digital universe of personal detail funneled through these handsets is expanding rapidly, and so are ways researchers can use the information to gauge behavior. Dr. Bollen and his colleagues, for example, found that the millions of Twitter messages sent via mobile phones and computers every day captured swings in national mood that presaged changes in the Dow Jones index up to six days in advance with 87.6% accuracy. The researchers analyzed the emotional content of words used in 9.7 million of the terse 140-character text messages posted by 2.7 million tweeters between March and December 2008. As Twitter goes, so goes the stock market, the scientists found. "It is not just about observing what is happening; it is about shaping what is happening," said Dr. Bollen. "The patterns are allowing us to learn how to better manipulate trends, opinions and mass psychology." Some scientists are taking advantage of the smartphone's expanding capabilities to design Android and iPhone apps, which they give away, to gather personal data. In this way, environmental economist George MacKerron at the London School of Economics recruited 40,000 volunteers through an iPhone app he designed, called Mappiness, to measure emotions in the U.K. At random moments every day, his iPhone app prompts the users to report their moods, activities, and surroundings. The phone also automatically relays the GPS coordinates of the user's location and rates nearby noise levels by using the unit's microphone. It asks permission to photograph the locale. By early April, volunteers had filed over two million mood reports and 200,000 photographs. Publicly, Mr. MacKerron uses their data to chart the hour-by-hour happiness level of London and other U.K. cities on his website. By his measure, the U.K.'s happiest time is 8 p.m. Saturday; its unhappiest day is Tuesday. Perhaps less surprisingly, people are happiest when they are making love and most miserable when sick in bed. The most despondent place in the U.K. is an hour or so west of London, in a town called Slough. On a more scholarly level, Mr. MacKerron is collecting the information to study the relationship between moods, communities and the places people spend time. To that end, Mr. MacKerron expects to link the information to weather reports, online mapping systems and demographics databases. Several marketing companies have contacted him to learn whether his cellphone software could help them find out how people feel when they are, for instance, near advertising billboards or listening to commercial radio, he said. Mr. MacKerron said he's temptedbbut has promised his users that their personal information will be used only for scholarly research. "There is a phenomenal amount of data we can collect with very little effort," he said. Some university researchers have begun trolling anonymous billing records encompassing entire countries. When mathematician Vincent Blondel studied the location and billing data from one billion cellphone calls in Belgium, he found himself documenting a divide that has threatened his country's ability to govern itself. Split by linguistic differences between a Flemish-speaking north and a French-speaking south, voters in Belgium set a world record this year, by being unable to agree on a formal government since holding elections last June. Belgium's political deadlock broke a record previously held by Iraq. The calling patterns from 600 towns revealed that the two groups almost never talked to each other, even when they were neighbors. This social impasse, as reflected in relationships documented by calling records, "had an impact on the political life and the discussions about forming a government," said Dr. Blondel at the Catholic University of Louvain near Brussels, who led the research effort. The MIT smartphone experiment is designed to delve as deeply as possible into daily life. For his work, Dr. Pentland gave volunteers free Android smartphones equipped with software that automatically logged their activities and their proximity to other people. The participants also filed reports on their health, weight, eating habits, opinions, purchases and other personal information, so the researchers could match the phone data to relationships and behavior. [analyze] The current work builds on his earlier experiments, beginning in 2004, conducted in an MIT dormitory that explored how relationships influence behavior, health, eating habits and political views. Dr. Pentland and his colleagues used smartphones equipped with research software and sensors to track face-to-face encounters among 78 college students in a dorm during the final three months of the 2008 presidential election. Every six minutes, each student's phone scanned for any other phone within 10 feet, as a way to identify face-to-face meetings. Among other things, each phone also reported its location and compiled an anonymous log of calls and text messages every 20 minutes. All told, the researchers compiled 320,000 hours of data about the students' behavior and relationships, buttressed by detailed surveys. "Just by watching where you spend time, I can say a lot about the music you like, the car you drive, your financial risk, your risk for diabetes. If you add financial data, you get an even greater insight," said Dr. Pentland. "We are trying to understand the molecules of behavior in this really complete way." Almost a third of the students changed their political opinions during the three months. Their changing political ideas were related to face-to-face contact with project participants of differing views, rather than to friends or traditional campaign advertising, the analysis showed. "We can measure their daily exposure to political opinions," said project scientist Anmol Madan at MIT's Media Lab. "Maybe one day, you would be able to download a phone app to measure how much Republican or Democratic exposure you are getting and, depending on what side you're on, give you a warning." As a reward when the experiment was done, the students were allowed to keep the smartphones used to monitor them. Write to Robert Lee Hotz at sciencejournal at wsj.com From cfarivar at cfarivar.org Thu Apr 28 06:19:45 2011 From: cfarivar at cfarivar.org (Cyrus Farivar) Date: Thu, 28 Apr 2011 15:19:45 +0200 Subject: [liberationtech] The Guardian: British firm offered spying software to Egyptian regime b documents Message-ID: http://www.guardian.co.uk/technology/2011/apr/28/egypt-spying-software-gamma-finfisher -- Cyrus Farivar "suh-ROOS FAR-ih-var" Freelance technology journalist and radio producer Author, "The Internet of Elsewhere" http://www.internetofelsewhere.com DE: +49 163 763 3108 (m) US: +1 510 394 5485 (m) Twitter/Skype: cfarivar "Being a good writer is 3% talent, 97% not being distracted by the Internet." http://cyrusfarivar.com cfarivar at cfarivar.org _______________________________________________ liberationtech mailing list liberationtech at lists.stanford.edu Should you need to change your subscription options, please go to: https://mailman.stanford.edu/mailman/listinfo/liberationtech If you would like to receive a daily digest, click "yes" (once you click above) next to "would you like to receive list mail batched in a daily digest?" 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Please don't forget to follow us on http://twitter.com/#!/Liberationtech ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From eugen at leitl.org Thu Apr 28 06:22:43 2011 From: eugen at leitl.org (Eugen Leitl) Date: Thu, 28 Apr 2011 15:22:43 +0200 Subject: [liberationtech] The Guardian: =?utf-8?Q?B?= =?utf-8?Q?ritish_firm_offered_spying_software_to_Egyptian_regime_?= =?utf-8?B?4oCT?= documents Message-ID: <20110428132243.GV23560@leitl.org> ----- Forwarded message from Cyrus Farivar ----- From mail at barabaka.ru Thu Apr 28 03:36:42 2011 From: mail at barabaka.ru (=?koi8-r?B?98XSztXU2CDMwMLP19g=?=) Date: Thu, 28 Apr 2011 16:06:42 +0530 Subject: =?koi8-r?B?7cfOz9fFzs7ZyiDQ0snXz9LP1A==?= Message-ID: <000d01cc0590$2a0c4b20$6400a8c0@mail> Настоящие привороты. (495) 741-20-73. From Amy at audaso.de Fri Apr 29 07:33:50 2011 From: Amy at audaso.de (Amy at audaso.de) Date: Fri, 29 Apr 2011 09:33:50 -0500 Subject: Fwd:Brand name luxury watches that are always affordable Message-ID: Do not waste your money buying a cheap replica from a store of ill-repute until you see this. http://0845.com/ozO From beautifyk57 at barmstrongb.com Fri Apr 29 03:50:21 2011 From: beautifyk57 at barmstrongb.com (Elvia Stroud) Date: Fri, 29 Apr 2011 15:20:21 +0430 Subject: =?koi8-r?B?78vOwSBLQkUsIFJFSEFV?= Message-ID: ОКНА ПВХ Собственный производственный комплекс позволяет выпускать пластиковые, алюминиевые изделия и реализовать их в Москве и Московской области по ценам ниже рыночных. 1. Оконные и дверные блоки из ПВХ профиля КВЕ, REHAU 2. Алюминиевые раздвижные конструкции системы PROVEDAL. 3. Зимние сады, офисные перегородки из алюминия Мы обеспечиваем высокий уровень качества исходными материалами, качественным оборудованием и нашими кадрами. Контактный телефон: (495) 54 51 88 7 From rafal.smigrodzki at gmail.com Fri Apr 29 20:58:36 2011 From: rafal.smigrodzki at gmail.com (Rafal Smigrodzki) Date: Fri, 29 Apr 2011 23:58:36 -0400 Subject: [ExI] Efficiency of algorithmic trading Message-ID: On Fri, Apr 29, 2011 at 6:52 AM, Eugen Leitl wrote: > On Fri, Apr 29, 2011 at 06:10:38AM -0400, Rafal Smigrodzki wrote: > >> ### Well, why should the clueless expect to gain? Inefficient actions > > There's a considerable incitement to bet large fractions of your > retirement fund into stocks, at least in USia (Roth IRA etc.). ### That actually prevents you from being a small investor, since you are using institutional intermediaries - and if they are using algorithmic trading on your behalf, you gain as well. Long-term stock investment as retirement savings is not a problem, it's the solution. --------- > Inversely, in Europe we have a pension model which is equally a Ponzi > scheme, based on particular expectations in economic growth, > wealth distribution and demography. Both models are broken. ### The broken parts of the US system are the involvement of the state in Social Security (which is the opposite of investing, it's fleecing workers to allow immediate consumption by parasites and bureaucrats, indeed a Ponzi scheme like the ones in Europe), and the money counterfeiting actions of the Fed (which have a negative effect on the stability of stocks, bonds and currency). -------------------- > >> am all with you in the decentralization camp but I haven't heard any >> interesting specifics from you yet. The fraud is mostly related to > > It's basically just Tim May's vision, slightly souped up for > today's end user cloud (freedom-box-like systems). The idea is > to move critical parts of finance (like the monetary system, mint, > individual transactions, and higher level functions based on above > primitives. Reputation tracking, notarization, uncensorable permanent > public record, and such. ### I am all with you there. But where do you see the problem with algorithmic trading? Wouldn't algorithmic trading be still possible (and of course, useful) in distributed financial system independent of large counterfeiters? --------------------------- > >> government involvement in banking, otherwise it tends to be a > > You need to shield the system from manipulation on part of end > users or user groups. Of course cryptography is no panacea (and > would require diversity to avoid becoming a pivotal point of failure) > but then it's not hard to improve on the track record of federal > and corporate crooks. ### Again, full agreement. -------------------------- > >> self-sanitizing business (just like other branches of the economy >> where reputation is key, and performance is easily measurable by >> outsiders). > > One of the key functions if providing an unfalsifyable, publically > inspectable track record of interactions, so that nym reputation > for the particular scope can be obtained in realtime. > > Yes, most of the above are extremely hard problems. The smart > people who still think Wall Street quant is a glorious occupation > should get on that track instead. ### Wall Street (i.e. the system of large government-regulated banks and businesses) is a centralized government creation, and I fully agree with you that devising technologies that could allow distributed short-feedback money management would a boon for humanity. One of the reasons why governments succeeded in taking control of the monetary system (aside from simple brute force) was the sheer difficulty in establishing verifiable information flows about solvency of various intermediaries and creditors in the pre-electronic era. An FDIC, for example, initially provided some short term benefits by imposing a floor on the quality of banks (in the long term it contributed to a hollowing-out of the system by inducing a false sense of security in users). It's possible that the acceleration in information flow possible with modern communication tools could allow the existence of a self-policed private banking system (and mean really private, not like Goldman-Sachs, Chase or other government regulated banks) with low latency of response to solvency changes. Rafal _______________________________________________ extropy-chat mailing list extropy-chat at lists.extropy.org http://lists.extropy.org/mailman/listinfo.cgi/extropy-chat ----- End forwarded message ----- -- Eugen* Leitl leitl http://leitl.org ______________________________________________________________ ICBM: 48.07100, 11.36820 http://www.ativel.com http://postbiota.org 8B29F6BE: 099D 78BA 2FD3 B014 B08A 7779 75B0 2443 8B29 F6BE From buh at aboutgreece.ru Sat Apr 30 02:22:29 2011 From: buh at aboutgreece.ru (=?koi8-r?B?7sHMz8fP19nFINDSz9fF0svJ?=) Date: Sat, 30 Apr 2011 16:22:29 +0700 Subject: =?koi8-r?B?8NLP18XExc7JxSDQ0s/XxdLPyyDXzsXCwMTWxdTO2c3JIMbPzsTBzck=?= Message-ID: <26BE01725CDA472195D961BD60C9060A@nana67eb000df7> 13 мая Проведение проверок налоговыми органами и внебюджетными фондами. Обзор изменений за 2011г. 8 (495) 742-9I98 или 445*32\66 Цель: изучить понятие налоговой и административной ответственности, приостановление операций по счетам в банках организаций и индивидуальных предпринимателей. Программа: Виды налоговых проверок и порядок их проведения; 1. Камеральная проверка с учётом изменений 2010-2011гг. * Процедура и основания проведения камеральной проверки * Этапы проведения камеральной проверки; * Срок проведения проверки; * Обязательное проведение камеральной проверки; * Пояснения налогоплательщика при проведении проверки. * Камеральная проверка уточнённых деклараций * Ответственность за непредставление документов; * Оформление результатов проверки. 2. Проведение выездной налоговой проверки с учётом изменений 2010-2011гг. * Критерии отбора организаций на проведение выездной налоговой проверки: * Назначение и начало проверки; * Документы, которые должны предъявить инспекторы. * Продолжительность проверки и проверяемого периода. * Предоставление документов по требованию проверяющих; * Приостановление и продление проверки; * Выемка документов; * Проведение осмотра; * Проведение инвентаризации; * Проведение экспертизы; * Участие специалиста; * Вызов свидетелей; * Применение расчетного метода. * Повторные проверки. 3. Истребование документов у контрагентов (встречная проверка): * Процедура и основания истребования; * Сроки предоставления документов; * Какие документы могут истребовать * Особенности истребования информации о конкретных сделках * Ответственность за непредставление документов. 4. Окончание налоговой проверки: * Оформление результатов налоговых проверок проверки: * Акт по результатам камеральной и выездной проверки; * Подготовка письменных возражений; * Рассмотрение материалов проверки; * Мероприятия дополнительного контроля * Решение по налоговой проверке; * Требование об уплате недоимки, штрафов, пени; * Обеспечительные меры для взыскания выявленных недоимок. * Безакцептное списание недоимки и пеней с расчетного счета фирмы * Обжалование результатов налоговых проверок. 5. Последствия проведения налоговой проверки: * Налоговая ответственность за: нарушение сроков при постановке на учет, сообщения об открытии или закрытии счета в банке, * непредставление налоговой отчетности, * грубое нарушение учета доходов и расходов, неуплату налогов; * Неуплата или неполная уплата сумм налогов * Неправомерное несообщение сведений налоговому органу * Непредставление документов по требованию проверяющих. * Административная ответственность. 6. Приостановление операций по счетам. * Изменения в приостановлении операций по счетам 2010-2011гг. * Основания приостановления операций по счетам * Ответственность налоговых органов * Основание и порядок взыскания штрафа с налоговых органов * Подача заявления в налоговый орган об уплате штрафа 7. Проверка добросовестности контрагента * Понятие должной осмотрительности * Критерии добросовестности контрагента * Документы и сведения, доказывающие добросовестность контрагента * Позиция Минфина и ФНС * Арбитражная практика 8. Проверки ФСС и Пенсионного фонда * Порядок проведения проверок ФСС и ПФР с учетом изменений законодательства в 2010-2011гг. * Основания проведения камеральных и выездных проверок. Пробелы в законодательстве. * Правила и особенности проведения проверок ФСС и ПФР. * Этапы проведения проверок. * Документы, проверяемые при проведении проверок. * Оформление результатов и вынесение решения по материалам проверки. * Ответственность за нарушение законодательства о страховых взносах. * Способы обеспечения исполнения обязанности по уплате страховых взносов. Стоимость участия: 5 782 рубля По вопpоcам pегucтаpацuu обpащайтеcь по тел: +7 (Ч95) 4*Ч5-4\О/95 \\// 4Ч\5..32-66 -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: text/html Size: 9922 bytes Desc: not available URL: From cypherpunks at al-qaeda.net Sat Apr 30 12:24:04 2011 From: cypherpunks at al-qaeda.net (cypherpunks at al-qaeda.net) Date: Sat, 30 Apr 2011 16:24:04 -0300 Subject: from Deana Message-ID: <0673257227.M3VV5RPA269074@yrokfjyerowf.bimsy.va> Im a pretty blonde girl, who is looking for a nice guy to chat with by mail or video Skype, or to date in reality! 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Помочь участникам ВЭД избежать ошибок при осуществлении внешнеторговой сделки. Минимизировать риски и оптимизировать действия при осуществлении внешнеторговой сделки. Программа: Организации внешнеторговой сделки на международных рынках. Разработка стратегии компании в области внешнеэкономической деятельности (ВЭД). Оценка доли и места компании в конкретном сегменте рынка. Источники информации для анализа рынка и конкурентов. Место и роль службы ВЭД в организационной структуре компании. Задачи, функции, должностные обязанности сотрудников службы ВЭД. Использование информационных технологий во ВЭД. Классификация иностранных компаний. Особенности выбора и построения взаимоотношений с различными категориями иностранных партнёров Риски во внешнеэкономической деятельности, их классификация и способы минимизации. Особенности реализации внешнеторговой сделки. Внешнеэкономическая сделка - этапы и способы её оформления. Структура и содержание внешнеторгового контракта купли-продажи. 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