Rather, civil courts attempt to ascertain whether an offender or a third-party is civilly liable for the injuries sustained as a result of the crime. While the ICNCP has recently preferred the term "Group" used by itself and capitalized to refer to the cultivar group concept, please use the lower-case phrase "cultivar group" aside from "Group" within an actual scientific name , as it is both less ambiguous and less typographically confusing to the average reader. John Hinze, the commission's chief financial officer and the person in charge of collections, said the BCSC "makes every attempt to collect these outstanding amounts. Write out on that sheet what happened, who said what to whom or did what to whom.
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Do not capitalize descriptive terms that precede the name of an astronomical object: Points of the compass north , north-east , southeast , etc. They are capitalized only when they form part of a proper name, such as Great North Road.
Doubts frequently arise when referring to regions, such as eastern Spain and Southern California. If one is consistently capitalized in reliable sources as with North Korea , Southern California or Western Europe , then the direction word in it is capitalized.
Otherwise it is not, as with eastern Spain or southwest Poland. If you are not sure whether a region has attained proper-name status, assume it has not. Follow the same convention for related forms: Compound compass points are usually fully compounded in American English , for example northwest , while in British English they are sometimes written as separate words or hyphenated, as in north-west. Finer compass points take a hyphen after the first word, regardless, and never use a space: The names of formally defined geological periods and the rock layers corresponding to them are capitalized.
Thus the Devonian Period or the Late Cretaceous Epoch are internationally defined periods of time, whereas the late Cretaceous is an unspecified time towards the end of the Cretaceous.
Do not capitalize outside a complete formal name: Use sentence case , not title case , capitalization in all section headings. Capitalize the first letter of the first word, but leave the rest lower case except for proper names and other items that would ordinarily be capitalized in running text. The same applies to the titles of articles , table headers and captions , the headers of infoboxes and navigation templates , and image captions and alt text.
For list items, see next section. Linking is easier if titles are in sentence case. It is easier for articles to be merged or split if headings resemble titles. The initial letter in a sentence [a] is capitalized. When an independent clause ends with a dash or semicolon, the first letter of the following word should not be capitalized, even if it begins a new independent clause that could be a grammatically separate sentence: Cheese is a dairy product; bacon is not.
The same usually applies after colons , although sometimes the word following a colon is capitalized, if that word effectively begins a new grammatical sentence, and especially if the colon serves to introduce more than one sentence.
In a list, if each item of the list is a complete sentence, then it should be capitalized like any other sentence. If the list items are sentence fragments, then capitalization should be consistent — sentence case should be applied to either all or none of the items.
In contexts where the case of symbols is significant, like those related to programming languages , mathematical notation for example, the mathematical constant e is not equivalent to E , or the names of units of physical quantities or their symbols, the correct case should always be retained, even in situations where normal rules would require capitalization, such as at the beginning of a sentence.
Some individuals do not want their personal names capitalized. In such cases, Wikipedia articles may use lower-case variants of personal names if they have regular and established use in reliable third-party sources for example, k. When such a name is the first word in a sentence, the rule for initial letters in sentences and list items should take precedence, and the first letter of the personal name should be capitalized regardless of personal preference.
Note that it is not currently possible to make categories display with an initial lowercase letter in an article's category box.
Hence the link to Category: Similarly the article title eBay will be displayed as "EBay" in the category listing.
The general rule is that wherever a military term is an accepted proper name, as indicated by consistent capitalization in sources, it should be capitalized. Where there is uncertainty as to whether a term is generally accepted, consensus should be reached on the talk page.
Names of musical or literary genres do not require capitalization at all, unless the genre name contains a proper name such as the name of a place. Radio formats such as adult contemporary or classic rock are also not capitalized. Nor are dance types, genres, styles, moves, or social activities ballets de cour , ballroom dancing , traditional square dance , rock step , line dancing. Proper names, as always are excepted: Proper names of specific places, persons, terms, etc.
Most adjectives derived from proper names should be capitalized, e. Some terms contain personal names used in a way that does not refer to any specific individual; these are not proper names, and are lower-cased: Names of organized religions as well as officially recognized sects , whether as a noun or an adjective, and their adherents start with a capital letter. Unofficial movements, ideologies or philosophies within religions are generally not capitalized unless derived from a proper name.
For example, Islam , Christianity , Catholic , Pentecostal and Calvinist are capitalized, while evangelicalism and fundamentalism are not.
Proper names and titles referencing deities are capitalized: The same is true when referring to important religious figures, such as Muhammad, by terms such as the Prophet. Common nouns not used as titles should not be capitalized: In a biblical context, God is capitalized only when it refers to the Judeo-Christian deity, and prophet is generally not capitalized.
Transcendent ideas in the Platonic sense may also begin with a capital letter: Nouns other than names referring to any material or abstract representation of any deity, human or otherwise, are not capitalized. Pronouns for deities and figures of veneration are not capitalized, even if capitalized in a religion's scriptures: Jesus addressed his followers , not Jesus addressed His followers except in a direct quotation.
The names of major revered works of scripture like the Bible, the Qur'an, the Talmud, and the Vedas should be capitalized but are often not italicized. The adjective biblical should not be capitalized.
Koranic is normally capitalized, but usage varies for talmudic , vedic , etc. Be consistent within an article. Do not capitalize terms denoting types of religious or mythical beings, such as angel , fairy or deva. The personal names of individual beings are capitalized as normal the angel Gabriel.
An exception to the general rule is made when such terms are used to denote races and the like in science fiction or fantasy, in which case they are capitalized if the work capitalizes them the Elves of Tolkien's Middle-earth.
Spiritual or religious events are capitalized only when referring to specific incidents or periods the Great Flood and the Exodus ; but annual flooding and an exodus of refugees. Doctrines, philosophies, theologies, theories, movements, methods, processes, systems of thought and practice, and fields of study are not capitalized, unless the name derives from a proper name: Even so, watch for idiom: Platonic idealism but a platonic relationship.
Doctrinal topics, canonical religious ideas, and procedural systems that may be traditionally capitalized within a faith or field are given in lower case in Wikipedia, such as virgin birth as a common noun , original sin , transubstantiation , and method acting. In the names of scientific and mathematical concepts, only proper names or words derived from them should be capitalized: Hermitian matrix or Lorentz transformation. However, some established exceptions exist, such as abelian group and Big Bang theory.
Where, for example, a fraudulent investment scheme is perpetrated outside of the Canadian Court's jurisdiction or where the scheme is one which leaves open to question the location of the monies invested, Canadian Courts have held that a worldwide Mareva injunction is appropriate. A worldwide Mareva Order will have the effect of freezing the rogue's assets wherever they may be, but once obtained, it is still necessary to move before the Court in the foreign jurisdiction in order to enforce the Order there.
The procedure for doing so will differ from jurisdiction to jurisdiction and it will often be necessary to consult local counsel in that regard. Once the foreign Court orders that the Mareva Order may be enforced there, the Order may be served on asset holders. Canadian Courts have even held in certain circumstances that the scammer must provide the victim with a sworn "disclosure Order" affidavit containing the particulars of all of his assets as a necessary adjunct to the Mareva Order.
Such an affidavit also enables the victim to avoid freezing assets which have a greater value than their claim. A Mareva Order should also include an Order requiring any financial institutions served with a copy of the Order to produce to the victim information and documentation regarding the scammer's accounts with the institution.
Such an Order will assist in tracing the stolen funds, often to foreign destinations. Another important adjunct to the Mareva Order, in cases where there is a pending police investigation into the fraudulent activities, is an Order for production of any documentation in the possession of the police.
This will allow potential access to sources of information regarding the assets which might not otherwise be available. It is of the utmost importance for a victim to obtain a Mareva Order at the earliest possible opportunity in the context of a victim's recovery efforts in order for such an Order to be truly effective in preventing the dissipation of the assets. Initially, such an Order can be obtained without notifying the fraudster.
In such a case, it remains in force for a maximum period of 10 days, unless a further Order of the Court is obtained. A victim must then move before the Court, on notice to the scammer, to obtain an Order extending the Mareva injunction until the trial or other final disposition of the proceedings. Whenever a victim suspects that his or her assets have been removed from the jurisdiction, the victim should immediately seek legal advice from a lawyer experienced in dealing with cases involving international fraud in order to ascertain whether the facts of the situation support the granting of a worldwide Mareva Order.
The Treasury Department will not allow any 'frivolous' deductions on returns, such as claiming your money was stolen if you lost it in an investment bought on the stock exchange. Investors who feel they've been robbed by Enron, WorldCom and other corporations caught in fraud and accounting scandals won't get any sympathy -- or tax deductions -- from the Internal Revenue Service.
Your money was not stolen if you lost it in an investment bought on a public stock exchange, the Treasury Department warned. Some promoters have been trying to make that claim to get bigger and faster tax deductions for investors. But the IRS said it will disallow any such deductions it finds on returns. In the rush toward April 15, the Treasury put out warnings in two releases this week against what it said were media reports and anecdotes concerning "frivolous" deductions.
Another idea making the rounds that Jenner said won't fly: Taxpayers who exercise stock options can avoid income tax or the alternative minimum tax. What's not clear is what will happen to investors who have been scammed, by pyramid or ponzi schemes or South Florida's notorious boiler-room operations. Those sorts of issues, attorneys said, have to be well-documented and may end up in tax court for a final decision.
A tax consulting firm, J. Harris, promoted the idea that these losses can be treated as theft under Section of the tax code. The firm takes a fee, based on the loss, for its services, which include gathering background material for the taxpayer and agreeing to represent the taxpayer in the case of an IRS audit.
Richard Kess, head of client services for J. Beverly Joyce Barea is one. For scammed investors, Jenner said there's only a possibility of a legitimate deduction. Press called that embezzlement, and the IRS has agreed, he said. That the investment never took place," he said. Taxpayers can deduct all of a theft loss on investment property in one year against your ordinary income tax, which can run at rates up to 35 percent.
If instead the taxpayer deducted investment losses, there are annual limits. First, the amount of capital losses is used to offset any such capital gains as profits on the sale of other stocks.
Second, the tax deduction is worth less, because the tax rate on capital gains is a maximum of 15 percent. If it takes years to use up the extra amount, that's the way it goes, according to IRS rules. State law has to define something as a theft in order for taxpayers to deduct it from their federal income taxes when they efile.
Nissenbaum noted that the legal idea of theft includes a direct connection between the robber and the one whose property is lost. Fraud victims may be eligible for tax relief - article. The advantageous tax treatment available for theft losses related to a non-business, for-profit transactions, is one of the best-kept Internal Revenue Code secrets, according to Bart Siegel, an independent investment and tax expert retained by Services, LLC.
Siegel says that tax practitioners may become intimidated by the relatively high burden of proof required to demonstrate that the loss is eligible for this treatment. Tax preparation software often does not adequately address this deduction.
The taxpayer needs to have purchased the investment from the person, or agent of the seller, or entity, who made the misrepresentation, or committed the malfeasance. The theft loss is deductible in the year the theft is discovered by the taxpayer, and determined to be unrecoverable. The plan, which awaits a bankruptcy judge's OK, is to pay 30 percent of each claim, perhaps in February.
The ultimate goal is to return 80 percent for each dollar lost with Dan Broucek. Broucek is serving a seven-year prison sentence for fraud. For a decade, he paid high rates of interest to people who lent money to his business, Pupler Distributing. The Grand Rapids man said he was buying and reselling large loads of household goods but it was a sham. Bruinsma's legal team has been gathering money by suing investors who finished in the black when the scheme collapsed in November , even if they were unaware of fraud.
Those profits are being shared with the losers. That is the vexing problem confronting the B. Securities Commission when it comes to collecting fines and costs from stock market offenders. To date, the commission's collection record is not good: That does not mean, however, that the commission is doing a bad job. As the saying goes, it is difficult to get blood from a stone. Some of the more notable stones are Eron Mortgage Corp.
And if any of these entities ever get into a solvent position, the commission has agreed to postpone its claims to Eron victims, who are owed millions. So the chance of any recovery is remote. Others, such as former Abbotsford businessman Ken Erickson, have flown the coop. According to a former associate, Erickson is now living in the Philippines, well out of the reach of the commission.
Some of the people on the debtor list have always lived out of province, or out of country, making collection nearly impossible.
An example is Tri-West Investment Club, a Belize-based Internet scam that promised monthly double-digit returns returns but delivered little or nothing. In October , commission staff reported that Webb and the two Waages had confessed to the Tri-West fraud and had been imprisoned in California. The BCSC order was never changed, however, so these fictitious people still appear on the debtor list.
With the proceeds, he bought cocaine and booze, and gambled away the rest. It also fined his private company, Shaylor Management Ltd. However, there was no discussion of Maudsley's ability to pay, which was virtually non-existent.
The hearing panel, it appears, was simply intent on sending a message. After paying half that amount, he went to court, arguing that the total amount was more than the maximum allowable fine. Last month, the court rule against him, saying that, in lieu of going to a hearing -- where maximum fine limits would definitely apply -- respondents are free to enter into whatever voluntary settlements they like. Some on the list profess to have no ability to pay their fines. Asked Thursday why he hasn't paid the rest, Ruge replied, "Because I'm insolvent.
I don't have any money. I can eat, but other people take care of that. I'm not on the street, at least not yet. However, he recently published a book called Quote-a-Quote To Your Success, which he touted as a huge success, and has been holding self-improvement seminars featuring Chicken Soup for the Soul author Mark Victor Hansen.
Judging by his biography, which is published on the Quote-Quote website, life is good:. Ruge is a successful entrepreneur, expert negotiator and dynamic community leader," it states.
In his spare time, Michael operates an adventure tour company, BigFoot Safari, from a lakeside home on Vancouver Island where his wife, Elly, operates three luxurious bed and breakfasts that are used for weddings, family reunions and business brainstorming meetings. Confronted with this information, Ruge insisted that he has not taken any "jaunts" lately.
Why is not clear. I visited his office on Friday, but his staff said he was in Los Angeles for two weeks on business. He hasn't paid a cent, but he could have. He will be sentenced on March The Crown is asking for a jail term "of some length," so unless he earns a lot of money making licence plates, his debt to the commission will remain outstanding for some time to come.
As in the case of Biller and Slobogian, it has postponed its claims in favour of victims. Montaldi is not exactly indigent. An accountant by profession, he owns and operates Marmon Financial Management Co. If his business is earning any money, it is not clear whether any is going to his victims. He refused to discuss the matter. Jack Weatherell also didn't want to discuss his outstanding fine.
He has not paid a cent even though he works as a publicist for Hollywords, which provides investor relations services for several public companies. John Hinze, the commission's chief financial officer and the person in charge of collections, said the BCSC "makes every attempt to collect these outstanding amounts.
Hinze also noted that stock market suspensions do not expire until fines are paid, which is an inducement for people who want to legally return to the market to pay up. We obviously want to increase the amounts that we collect. Brzezinski worked for Singer and Zimmerman, who each received delayed sentences of 11 months from Rodgers on Friday.
Both Singer, 54, and Zimmerman, 48, who each face a maximum of 10 years in prison, pleaded guilty in January to charges of using false pretenses to lure investors into investment schemes. Assistant state Attorney General Scott Teter told Rodgers his main goal was to recover as much money for the victimized families. Both Zimmerman and Singer told Rodgers they would work hard to make full restitution within the time frame, but Teter said if the figure is not met he would ask the court to sentence both of them "for as long as allowable in the statutory maximum.
They face a court hearing next month that could result in lengthy prison terms for both. Singer, 55, and Zimmerman, 49, are due back in court Feb. Several local residents who were victimized by the pair declined to comment on the upcoming hearing.
Both could be sentenced to up to 10 years in prison. Zimmerman and Singer currently are on probation and cannot leave the state, according to the Department of Corrections Web site. As part of the plea agreement, and if restitution was paid, the felony counts against Singer and Zimmerman would be replaced with one five-year sentence each, which likely would result in some jail time and probation, Frendewey said.
Several others were investigated in the scheme, including area resident Johnathon Brzezinski, who in March was sentenced to 24 to 60 months in prison. Their looming convictions have made it difficult for Singer and Zimmerman to repay their victims, but they have paid off more than the commissions they made from the scam, said Gerald Chefalo, attorney for Estate Growth Management and Gary Singer.
They are not working in the financial industry, plus they have the convictions on their record so it's challenging to make the payments. Chefalo contends that sending Singer and Zimmerman to prison wouldn't be in the victims' best interests. This is a copy of a lost resource originally provided to the public by lawyer James E. I hope that it might still prove useful for victims. There are only three remedies after the fact: It's not legal advice; go see a lawyer for legal advice. DO NOT blame or feel sorry for yourself.
DO NOT go into a mental slump. DO NOT do nothing. Quickly, compile a list of hard evidence-- mostly paperwork--, pictures, etc. Using three hole punched school notebook paper, write the date in the upper right hand corner of every date something happened.
I have cherished the idea of a democratic and free society. If need be, it is an ideal for which I am prepared to die. Latest posts by Alan Straton see all. What Port Elizabeth Blogs say on 27 November What Port Elizabeth Blogs say on 30 November Fun stuff from MyPE.
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