text:
European New Right

The European New Right (ENR) is a far-right movement which originated in France as the Nouvelle Droite in the late 1960s by Alain de Benoist. Its proponents are involved in a global "anti-structural revolt" against modernity and post-modernity, largely in the form of loosely connected intellectual communities striving to diffuse a similar philosophy within European societies.

ENR leaders are generally opposed to liberalism, individualism, egalitarianism, and the nation-state. Endorsing a communitarian and organicist worldview, they advocate the concept of ethnopluralism, which they describe as a global project opposed to multiculturalism where collective identities would coexist peacefully within separated geographical and political spaces. They do not share, however, a standard and collective political agenda regarding the regime or institutions that should be adopted. Instead of seeking direct electoral results, ENR leaders promote their ideas via a common "metapolitical" practice of politics, in order to eventually achieve cultural hegemony and popular adhesion to their ideas.

The European New Right has influenced the ideological and political structure of the Identitarian Movement. Part of the alt-right also claims to have been inspired by Alain de Benoist's writings, arguably the most influential figure of the movement.

History
The European New Right (ENR) emerged in France from the Nouvelle Droite, an intellectual movement linked to the ethno-nationalist think tank GRECE, established in 1968 by Alain de Benoist and Dominique Venner. The original prominence of the French nucleus has declined over the decades, and the movement now appears in the form of a European network of various groups, parties and intellectuals, all sharing ideological similarities and affinities between each other. Among them are the Neue Rechte in Germany, New Right (defunct) in the United Kingdom, Nieuw Rechts (defunct) and Deltastichting in the Netherlands and Flanders, Forza Nuova in Italy, Imperium Europa in Malta, Nova Hrvatska Desnica in Croatia, or Noua Dreapta in Romania. In Italy, the Nueva Destra emerged from the initiative of a group of young members of the neo-fascist party Italian Social Movement. In the 1980s, de Benoist's ideas were introduced and promoted in West Germany by Neue Rechte philosopher Armin Mohler.

Ideology
The ENR has gone through several re-syntheses since its emergence in the late 1960s. The last attempt at a common doctrine dates back to the manifesto "The New Right in the year 2000". Its leading ideas were "the critique of liberalism and of the commodification of the world; the rejection of individualism; an attachment to an organicist and communitarian view of society; the rejection of egalitarianism and of the various forms of monotheism from which it arose; the promotion of well-rooted collective identities and of the "right to difference"; the rejection of the nation-state as a form and the promotion of a federalist model that applies the principle of subsidiarity; and a view of international relations based on the idea of a multi-polar world in which Europe would be endowed with its own nationhood, apart from American omnipotence, which is designated the chief enemy of the European peoples."

While the term 'New Right' refers to an intellectual movement that emerged from several political organizations in France in 1968, it is sometimes confused with other terms such as the Alternative Righ t or Alt-Right. These political groups share common themes, such as a strong emphasis on nationalism and nationalist values, a critique of egalitarian principles found in central and left-leaning political ideologies, and a call to recognize individual differences, which are frequently classified by ethnic or civilizational distinctions.

According to Jean-Yves Camus and Nicolas Lebourg, the core idea of the ENR is their rejection of the "eradication of cultural identities", which has been caused in the ENR worldview by the principles of standardization and egalitarianism inherent to the concept of human rights. Alain de Benoist denounces the "ideology of sameness" as the idea that both commodities and human beings are increasingly seen as identical and interchangeable. According to him, the "greatest" danger in the world at the moment is the "progressive disappearance of diversity from the world", including biodiversity of animals, cultures and peoples. New Right thinker Tomislav Sunić emphasized Oswald Spengler's influence on the ENR, especially his assumption that mankind does not exist as such, that "each culture passes through various cycles", and that the concept of universal history is a non-sense, as there are only a "plurality of histories and their unequal distribution in time and space."

ENR thinkers believe that the West is living in an "interregnum" that will sooner or later give way to a new era in which their worldview would thrive. According to Roger Griffin, they developed, in response to this apparent post-fascist "parenthesis", a worldview founded on a "maze-way re-synthesis" of old and new ideological and ritual elements, combined in a "palingenetic metanarrative". The current political order is portrayed as needing to be abandoned or purged of its impurity, so that the "redemptive community" can leave the phase of liminal crisis to usher in the new era. Additionally, ENR leaders frequently invoke a legendary and mythical past they want to symbolically re-ground in the new society about to emerge, not in a spirit of nostalgia for the return of an ancient golden age, but rather "to create a rooted futurity, a new reality re-established on firm metaphysical foundations." This idea is particularly embodied in the concept of archeofuturism promoted by Guillaume Faye.

Some ENR thinkers, who belong to the Völkisch leaning of the movement, highlight race and ethnicity as the core dimensions of their concept of "identity". This has led to violent rejection of "difference", Faye calling for a "total ethnic war", and Pierre Vial for an "ethnic revolution" and a "war of liberation".

Critics
Roger Griffin and Tamir Bar-On argue that the ENR is at the origin of a subtle strategy to reinvent the general framework of fascism while preserving the original fascist world view and ideas. They compare the metapolitical stance of ENR leaders to the strategy advocated by neo-fascist thinker Maurice Bardèche in his 1961 book What is Fascism?, where he averred that fascism could survive the 20th century in a new guise: "The famous fascist methods are constantly revised and will continue to be revised. More important than the mechanism is the idea which fascism has created for itself of man and freedom. […] With another name, another face, and with nothing which betrays the projection from the past, with the form of a child we do not recognize and the head of a young Medusa, the Order of Sparta will be reborn: and paradoxically it will, without doubt, be the last bastion of Freedom and the sweetness of living."According to historian Roger Woods, Neue Rechte philosopher Armin Mohler "illustrates the New Right tendency to separate what it regards as a pure version of fascism from the various attempts to put it into practice. He uncouples what he calls 'fascist style' from historical fascism, and on the basis of this distinction declares: 'I am a fascist'".

De Benoist has deliberately prioritized ideas and intellectual conversation above active political activity, declaring, "The value of an idea is not defined by its designation. Ideas do not have a set party-political residency. This metapolitical approach has had a considerable impact on current populist movements that want to move beyond traditional "right-wing" and "left-wing" designations to engage in alternative conversations. For most of the twentieth century, the New Right's policy of rejecting normal political techniques and popular ideas kept them on the intellectual edges. However, the introduction of the internet as a way of disseminating information has aided the wider transmission and rising impact of New Right beliefs.  With the internet's ability to swiftly and widely disseminate information, parties like the Alt-Right have been able to accept and modify New Right ideologies. As a result, the internet has increased the exposure and effect of New Right views, allowing them to interact and combine with Alt-Right platforms.

title: European New Right


text:
Jacksonville Tea Men

The Jacksonville Tea Men were a soccer team based in Jacksonville, Florida, United States. Overall, the Tea Men played a total of four seasons in Jacksonville, first in the major league-level North American Soccer League (NASL) from 1980–1982, then in the lower level American Soccer League and United Soccer League from 1982–1984. The NASL incarnation of the club was Jacksonville's first professional soccer team, and the first major league-level sport franchise ever based in the city.

The team originated as the New England Tea Men, based in Foxborough, Massachusetts, retaining their Boston Tea Party-themed name after moving to Jacksonville. They played both outdoor and indoor soccer, with the Gator Bowl Stadium and the Jacksonville Coliseum serving as their home fields. Though they performed well on the field in their first year, they were ultimately unable to overcome the financial difficulties that had plagued them since New England, and were disbanded by the NASL after the 1981–1982 season. A new owner brought the Tea Men into the minor league-level American Soccer League the next season, where they won the 1983 ASL Championship. They moved into the new United Soccer League in 1983, but financial pressures caused the team to fold after the end of the season.

History
The team originated as the New England Tea Men, who joined the North American Soccer League (NASL) as an expansion team for the 1978–1979 season. Their owner was the tea company Lipton, who gave the team its unusual name in reference to the Boston Tea Party. In their first season the Tea Men had a contract to play at Foxboro Stadium in Foxborough, Massachusetts, home of the New England Patriots National Football League (NFL) team. The team made the league playoffs and sold well in their first season, but were forced out of their stadium the next year, and sales declined precipitously. They were able to return to Foxboro 1980, but under a new, restrictive lease that forced them to play many games at off times. Ticket sales plummeted even further, and Lipton decided to relocate the team to Jacksonville, Florida.

As such, Jacksonville got its first ever professional soccer team, as well as its first major league-level team in any sport. Lipton, which had already lost $1 million on its franchise, decided to retain the Tea Men name, not wanting to lose the marketing tie-in or spend any further money on rebranding. Many commentators, and even the players themselves, noted the name made no sense in a Florida city with no connection to tea, but it stuck regardless. The team's indoor games were played at Jacksonville Coliseum, while their outdoor games were played at the Gator Bowl Stadium.

The Tea Men entered the playoffs in their first year in Jacksonville, advancing to the conference semifinals. However, despite drawing strong crowds to their first games, peaking with a crowd of 17,128 at their first outdoor game, attendance waned later in the season, eventually dropping to around 10,000. Lipton, which announced that it had lost $2 million since the relocation decided to pull out. At the urging of mayor Jake Godbold, a group of Jacksonville investors raised funds to lease the team from Lipton and keep it operating the next season. However, the team struggled through the year on and off the field, finishing dead last in the NASL and drawing an average of only 7,160 fans per game, the second worst in the league. The NASL disbanded the struggling franchise.

However, Jacksonville businessman Ingo Krieg took over the Tea Men, with the intention of keeping the club alive in the minor leagues. The Tea Men joined the American Soccer League (ASL) for the 1983 season. There they found immediate success, going on to win the 1983 league championship. However, Krieg became concerned about that the ASL was not financially solvent, and withdrew the team to join the new United Soccer League. The Tea Men played through the season, but were unable to overcome their lingering financial difficulties. They folded before the beginning of the 1985 season, marking the end of the franchise.

During their time in the NASL the Tea Men's coach was Irishman Noel Cantwell, former manager of Coventry City (1967–1972) and Peterborough United (1972–1977). The assistant coach was Dennis Viollet, former player for Manchester United. Viollet remained in Jacksonville, where he coached the minor league Tea Men and later, the Jacksonville University Dolphins men's college soccer team. Notable players include goalkeeper Arnie Mausser, midfielder Archie Gemmill and strikers Alan Green and Ricardo Alonso.

All-time results

 * NASL regular Season: 29–35–0
 * NASL Playoffs: 3–2

Honors
League Goal Scoring Champion League Leading Goaltender NASL All-Stars U.S. Soccer Hall of Fame
 * 1982 Ricardo Alonso (21 goals)
 * 1981 Arnie Mausser (GAA: 1.21)
 * 1981 Alan Green, Honorable Mention
 * 1982 Ricardo Alonso, 1st Team
 * 2003 Arnie Mausser
 * Participations in CONCACAF Champions' Cup: 1984

Honors (ASL)
ASL MVP
 * 1983 – Peter Simonini

ASL ROOKIE OF THE YEAR
 * 1983 – Matt English

Players (ASL)

 * 🇺🇸 🇨🇷 Ringo Cantillo (1984)
 * 🇺🇸 Matt English (1983) 11 Goals
 * 🇺🇸 Poli Garcia (1983) 9 Goals
 * 🇺🇸 🇬🇷 John Lignos (1984)
 * 🇺🇸 🇬🇷 Peter Ioanou (1983) 2 Goals
 * 🇺🇸 Robert Maum (1983)
 * 🇺🇸 Steve Ralbovsky (1983)
 * 🇺🇸 Peter Simonini (1983) 24 Apps 0 Goals
 * Nino Zec (1983) 6 Goals
 * 🇺🇸 Micky Zivaljevic (1983) 16 Goals

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Jacksonville Tea Men


text:
Siona

Siona may refer to:
 * Siona (moth), a genus of Geometer moth
 * The Siona people of the Ecuadorian Amazon
 * The Siona language
 * Siona Atreides, a fictional character in Frank Herbert's Dune universe
 * Siona Shimshi (born 1939), Israeli painter, sculptor, ceramist, and textile designer

title: Siona


text: User talk:83.70.236.64

title: User talk:83.70.236.64


text:
Las Vegas Quicksilvers

The Las Vegas Quicksilvers were an American soccer team that competed in the North American Soccer League (NASL) during the 1977 season. The team was based in Las Vegas, Nevada and played their home games at Las Vegas Stadium. After the 1977 season, the team relocated to San Diego and became the San Diego Sockers.

Eusébio, considered by many to be one of the greatest players of all time, played seventeen matches and scored two goals for the Quicksilvers.

Origins
The team that would become the Quicksilvers was founded in January 1974 as the Baltimore Comets when the North American Soccer League added six expansion teams following the 1973 season. After two seasons in Baltimore, the team was sold and moved to San Diego becoming the San Diego Jaws. After finishing last in the Southern Division for the 1976 North American Soccer League season, the team announced it would move to Las Vegas, Nevada.

1977 NASL season and demise
The Quicksilvers opened the season on April 9, 1977, at home with a 1–0 win against the New York Cosmos with 11,896 fans in attendance at Las Vegas Stadium. The game was the tenth meeting in history between Eusébio and Pelé, considered by many to be the two finest players of the era. After starting the season with nine wins and three loses, the team lost seven of their next eight games; head coach Derek Trevis was fired and replaced by Jim Fryatt. The team finished the season in last place of the Pacific Conference Southern Division with eleven wins and fifteen losses and averaging 7,092 fans a game.

In late October 1977, it was reported the Milwaukee Brewers considered purchasing the team. However, less than a week later the Clark County District Attorney filed civil suit against the team for deceptive trade and false advertising. The Las Vegas Convention and Visitors Authority also threatened the team with legal action over $32,000 in unpaid rent for the Las Vegas Stadium. In December, the team was sold and moved to San Diego becoming the San Diego Sockers.

Coaches

 * 🏴 Derek Trevis
 * 🏴 Jim Fryatt

Honors
NASL All-Stars
 * 1977: Wolfgang Sühnholz (1st team); Humberto Coelho, Alan Mayer (2nd team)

Indoor Soccer Hall of Fame members
 * 2019: Alan Mayer

title: Las Vegas Quicksilvers


text:
You Can't See Me

You Can't See Me is the debut and only studio album by WWE's wrestler John Cena and his cousin, Tha Trademarc. It was released on May 10, 2005, by WWE Music Group and Columbia Records. The album features guest appearances from Esoteric and Bumpy Knuckles, who are featured on several songs throughout the album. The album production was handled by James McEwan and Todd Spadafore, with the duo serving as the executive producers on the album. The album's cover art is based on Cena's customized WWE Championship belt, while the title comes from his popular catchphrase coined on WWE television.

You Can't See Me debuted and peaked at number 15 on the Billboard 200 charts, with over 143,000 copies sold in the first week of its release and 385,000. In the United Kingdom, the album peaked at number 103 on the UK Albums Chart.

Videos

 * The music video for "Bad, Bad Man" spoofs 1980s culture, and focusing on the television series The A-Team, with guest stars like Gary Coleman and impersonators of Michael Jackson, Madonna, among other popular celebrities. This video is featured on the DVD for WWE's 2005 edition of Judgment Day.
 * The music video for "Right Now" was shot in West Newbury, Massachusetts and Hampton Beach, New Hampshire and features clips from Cena's family videos, circling in on his personal life and rise in WWE. This video was released on the DVD for WWE's 2005 edition of SummerSlam and on Cena's documentary, My Life.

title: You Can't See Me


text:
Crescent Street

Crescent Street (officially in rue Crescent) is a southbound street in downtown Montreal, Quebec, Canada. Running perpendicular to Saint Catherine Street, Crescent Street descends from Sherbrooke Street south to René Lévesque Boulevard.

Crescent Street is a popular attraction for both tourists and locals. North of De Maisonneuve Boulevard, there are many luxury boutiques and art galleries in a Victorian architectural setting. To the south of de Maisonneuve is a concentration of nightclubs, bars, and restaurants.

History
The street, which opened around 1860, was originally in the form of a crescent, and was just north of Dorchester Boulevard.

The first bar on Crescent Street opened in 1967. Until then, the street had mainly professional offices. The first bar was the Sir Winston Churchill Pub, a pub partly owned by Johnny Vago, a Hungarian immigrant who once participated in the Cuban Revolution. Vago's discotheque, originally known as the Don Juan, was first on nearby Stanley Street. It relocated as a basement pub without a dance floor on Crescent after the basement of the Stanley Street building had to be re-engineered since parts of the Don Juan's dance floor had begun to fall into the Montreal Metro tunnel that was then being dug beside it.

A few months later, the basement of the adjoining Crescent Street building was opened up as the Boiler Room, a somewhat noisier pub, replete with large "quart" (22 oz.) bottles of beer, cheaper meals, a dance floor, and its jukebox, catering more to the local students and bohemian crowd, leaving the original Winston Churchill as a quieter pub for the older crowd. The two bars were served by a common kitchen.

Another key business on the street in the 1970s was Librairie L'Androgyne, the city's first LGBT-oriented bookstore.

A few years later (c. 1975), the Boiler Room was closed and redone by Vago as an extension to the Winston Churchill but keeping the Boiler Room's dance floor. A few years later, the Winston Churchill expanded upstairs to the first and then the 2nd floors of the building and eventually became a very large restaurant and bar complex occupying the whole building.

Vago eventually ended up owning many bars on the block, but he has since sold his businesses.

Given the success of the first establishment, other restaurants and bars would settle in the mid-1970s.

Crescent Street merchants formed the Crescent Street Merchants Association in 1998 to promote the street's businesses.

Since the early 2000s, the Crescent Street Merchants Association have organized activities related to the city's sports and entertainment events. The most popular event is the Grand Prix Festival, which takes place each year at the time of the Formula One Canadian Grand Prix in June.

Features
Crescent Street is home mostly to pubs, restaurants, and night clubs. One such business is the Lebanese restaurant Boustan, north of De Maisonneuve Boulevard. Crescent Street is known for its nightclubs that cater to both locals and tourists.

Crescent Street was also home to the Russian restaurant The Troika, which closed in April 2012 and has now replaced by the Brass Door Pub & Grill.

In 2017, a 21-storey-high commemorative mural of the late Montreal singer-songwriter Leonard Cohen was painted on the side of an apartment building on Crescent Street. Located slightly north of Saint Catherine Street, it is visible to traffic coming down the street and across a large area nearby.

Grand Prix Festival
Crescent Street merchants hold an annual street fair, known as the Grand Prix Festival, the week prior to the Formula One Canadian Grand Prix. There are open-air free concerts, terraces for the bars into the streets, street vendors, and racing displays. The festival unofficially kicks off Montreal's festival season.

Toronto Raptors
In 2019, fresh off of hosting the Grand Prix Festival, Crescent Street played host to a massive watch party for the Toronto Raptors during the 2019 NBA Finals. It hosted a watch party for Game 6 of the Finals simultaneously with Peel Street, which also was fresh off of hosting the Grand Prix Festival and had previously hosted a watch party for the preceding game. The Raptors defeated the Golden State Warriors 114-110, to the delight of the thousands of people in attendance.

Legacy
Hong Kong's most popular nightlife district, Lan Kwai Fong, was inspired by Montreal's Crescent Street. When Allan Zeman, a businessman who grew up in Montreal, moved to Hong Kong for more business opportunities, he had glimpsed surprising potential in a backstreet of Hong Kong’s hilly Central neighbourhood and turned Lan Kwai Fong into a legendary nightlife and dining strip.

title: Crescent Street


text:
Talk:Gyro Gearloose

What kind of bird?
What's the basis for the assertion that Gyro is a parrot? According to Toonopedia, Barks confirmed in interviews that he is a chicken. --John M Baker 16:45, 31 July 2006 (UTC)

 * He certainly isn't a goose though, as the article states. --Chatzaras 19:17, 30 December 2006 (UTC)

Who were the artists/writers who made Gearloose stories in Uncle Scrooge magazine 'round 1964? For example a story named The Arty Smarty.

 * Carl Barks did most of the best Gyro stories. --Emb021 20:38, 20 May 2006 (UTC)

 * I think Tony Strobl did a lot of comics around that time. Otherwise, check out Inducks. 惑乱 分からん 14:34, 13 August 2006 (UTC)

GG sometimes used as a substitute for Ludwig von Drake
Hi, found this info in this all-german comic forum: http://www.comicforum.de/comicforum/showthread.php?t=78071 Here the gist: Since the late 1970s, von Drake hasn't appeared anywhere else but in the Disney pocket books, and banned from the weekly/monthly comics at great extent. His last appearance was in "The Secret of the Cod card" (sp?) #27/1976; after that, he was merely given an "encore" in Mickey Mouse #33/1991, which is the only Barks story where Ludwig can be seen in at most 2 pictures. The reason why, they ask? Well, there's a murmur behind the scenes that the "younger" artists are unable to draw him, for he was not drawn by anyone but the long-time artists Strobl, Murry, K. Wright and Fletcher. Important also that the banning of Ludwig off the weekly/monthly issues is NOT a German phenomenon, mind you, but even in the Netherlands, they immediately retouche the Ludwig figure out of the comic and replace him by someone else. Sometimes these stories are drawn completely from scratch (Gyro Gearloose #37/2004) where you will find a remake of the "Ghost Deed no. 27" from Mickey Mouse #7/1964, where Ludwig has been replaced by Gyro. Phew! That's all about it! -andy 80.129.127.151 06:17, 15 June 2006 (UTC)
 * I don't think it's the younger artists, as much as the younger readers, that aren't familiar with Ludwig von Drake. I mean, he basically fell out of favour in the 70's, and no-one has been interested in a revival. 惑乱 分からん 11:25, 16 June 2006 (UTC)

strange sentence needs improving?
Hi: I'm a newbie, I hope this is the right place to suggest a need for improvement of the sentence clause, "His outrageous productivity is presented as a factor in the quality of his inventions;", which even with what follows leaves me in limbo. Anyone up to clarifying this? Jjzanath (talk) 03:30, 2 March 2009 (UTC)

rights
I am so sick of seeing the edit war that is going on this page that he's first Ludwig von drake is there a source that Verity's that gyro is clearly appearing in mickey mouse clubhouse ?! this ends now no more edit wars thats my rule please change it and make gearloose appear in Minnie's bowtique (groans) 2601:843:100:D350:548C:9022:C70A:F9BB (talk) 21:57, 30 December 2022 (UTC)

How is his name pronounced?
Is it "GUY-roe" or "JIE-roe"? We should give a pronounciation guide. Herostratus (talk) 05:14, 21 July 2023 (UTC)
 * "JIE-roe". Like "gyroscope". --User:Khajidha (talk) (contributions) 04:54, 7 August 2023 (UTC)

title: Talk:Gyro Gearloose


text:
Portal:Baseball/Categories

Baseball

authors: ಮಲ್ನಾಡಾಚ್ ಕೊಂಕ್ಣೊ

title: Portal:Baseball/Categories


text:
Stillen

Stillen (stylized as STILLEN) (Steve Millen Sportparts, Inc.) is the automotive aftermarket parts company created by Steve Millen, a former racecar driver for Nissan who was known for racing the 300ZX. In 1986, STILLEN began selling mini-truck ground effects and then began fulfilling orders for vans and full-sized trucks. However, STILLEN became known for specializing in parts for Nissan cars, but also supplies parts for other vehicles such as the Ford GT and Toyota 86. STILLEN also develops parts for other cars such as the Chevrolet Camaro and Ford F150 (including Ford Raptor). In 1996, STILLEN purchased a machining shop from Frank Shuter, a former New Zealand speedway champion.

The company became quite popular with the production of its STILLEN exhaust and has continued expanding their line of performance parts. Today, they offer a line of superchargers, cold air intakes, and body kits for sports cars, American performance cars and trucks.

The STILLEN R35 GT-R, involved modifying a Nissan GT-R, enabling it to go from 0–100 km/h in 2.9 seconds, instead of the factory-rated 3.6 seconds. The car was designed mainly for Targa Newfoundland. The modifications included removal of significant weight, chip & computer tuning, new stiffer suspension system and carbon brakes.

title: Stillen


text:
Statement on Auditing Standards No. 99: Consideration of Fraud

Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in October 2002. The original exposure draft was distributed in February 2002. Please see PCAOB AS 2401.

SAS 99, which supersedes SAS 82, was issued partly in response to contemporary accounting scandals at Enron, WorldCom, Adelphia, and Tyco. The standard incorporates recommendations from various contributors including the International Auditing & Assurance Standards Board. SAS 99 became effective for audits of financial statements for periods beginning on or after December 15, 2002.

Describes Fraud and its characteristics.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures). The standard describes the fraud triangle. Generally, the three 'fraud triangle' conditions are present when fraud occurs. First, there is an incentive or pressure that provides a reason to commit fraud. Second, there is an opportunity for fraud to be perpetrated (e.g. absence of controls, ineffective controls, or the ability of management to override controls.) Third, the individuals committing the fraud possess an attitude that enables them to rationalize the fraud.

Requires 'brainstorming' sessions to discuss how and where the entity's financial statements might be susceptible to material misstatement due to fraud.
This requirement is a new concept in audit standards and it has two primary objectives. The first objective is so the engagement team will have an opportunity for the seasoned team members to share their experiences with the client and how a fraud might be perpetrated and concealed. The second objective is to set the proper "tone at the top" for conducting the engagement. The brainstorming session is to be conducted in a manner that models the proper degree of professional skepticism and sets the culture for the entire audit.

Requires the auditor to gather information necessary to identify risks of material misstatement due to fraud by the following
SAS 99 requires auditors to ask management questions about their awareness and understanding of fraud. Auditors will then make a decision as to whether they need to 'educate' management about fraud and the types of controls that will deter and detect fraud. The standard also requires auditors to make inquiries of the audit committee, internal audit personnel and others within the entity.
 * Making inquiries of management and others within the entity
 * Considering the results of analytical procedures performed in planning the audit.
 * Considering fraud risk factors.
 * Considering certain other information

Requires the auditor to use the information gathered to identify risks that may result in a material misstatement.
This section provides guidance and support on how to identify and assess risks. It challenges auditors to change the way they think about assessing fraud risks. Auditors should identify risks and synthesize how those risks could lead to a material misstatement. This section specifically requires that improper revenue recognition and management override of controls be considered.

Requires the auditor to evaluate the entity's programs and controls that address the identified risks of material misstatement.
SAS 99 provides specific examples of programs and controls for both large and small businesses. The auditor should consider which controls mitigate the identified fraud risks.

===Requires the auditor to assess the risks of material misstatement due to fraud throughout the audit and to evaluate at the completion of the audit whether the accumulated results of auditing procedures and other observations affect the assessment.=== The standard provides examples of conditions that may be identified during the audit that might indicate fraud. One example is management denying the auditors access to key IT operations staff including security, operations, and systems development personnel. The auditors must determine whether the results of their tests affect their assessment.

Provides guidance regarding the auditor's communications about fraud to management, the audit committee, and others.
The standard requires that any evidence that fraud may exist must be communicated to management and others. The level of severity is insignificant.

Describes documentation requirements.
SAS 99 significantly extends the documentation requirements of the previous standard. Auditors must document: (1) how and when the brainstorming session occurred and who participated, (2) procedures performed to obtain information to identify and assess fraud risk, (3) specific risks of material misstatement due to fraud (must specifically include discussion of revenue recognition) and the auditor's response to those risks, (4) results of the procedures performed to address the risk of management override of controls, (5) conditions and analytical relationships that led to additional audit procedures or other responses, and (6) nature of communications about fraud made to management and others.

Criticisms of SAS 99
The primary criticism of the standard is that many procedures are suggested rather than required. For example, it is suggested that auditors consider surprise procedures like showing up unannounced for an inventory count. In actual practice auditors often tell clients which inventory locations they are going to 'observe.' Telling clients which locations are going to be audited makes it easier to commit inventory fraud. A similar criticism is that SAS 99 doesn't close expectation gaps. The guidelines and suggestions provided in the standard increase expectations on the profession. As a result, auditors must consider the requirements of SAS 99 as the minimum level of work required to detect fraud. They must be prepared to defend any decision not to pursue one of the recommended procedures listed in SAS 99.

Related Regulations

 * Gramm-Leach-Bliley Act
 * Sarbanes-Oxley Act
 * Health Insurance Portability and Accountability Act (HIPAA)
 * California Senate Bill 1386 (2002)
 * FISMA


text:
Matthew 3:9

Matthew 3:9 is the ninth verse of the third chapter of the Gospel of Matthew in the New Testament. The verse describes an incident where John the Baptist berates the Pharisees and Sadducees. He has previously called them a brood of vipers and warned them of the wrath to come and has urged them to repent. In this verse he warns that their links to Abraham will not save them.

Content
In the King James Version of the Bible the text reads:
 * And think not to say within yourselves,
 * We have Abraham to our father: for I
 * say unto you, that God is able of these
 * stones to raise up children unto Abraham.

The World English Bible translates the passage as:
 * Don't think to yourselves, ‘We have
 * Abraham for our father,’ for I tell
 * you that God is able to raise up
 * children to Abraham from these stones.

The 1881 Westcott-Hort Greek text is:
 * και μη δοξητε λεγειν εν εαυτοις
 * πατερα εχομεν τον αβρααμ
 * λεγω γαρ υμιν οτι δυναται ο θεος εκ των λιθων τουτων
 * εγειραι τεκνα τω αβρααμ

For a collection of other versions see BibleHub Matthew 3:9.

Analysis
France does not believe that John the Baptist was attacking them for their reliance on bloodlines, rather he sees the phrase "Abraham for our father" as a reference to the exalted position within the political and religious hierarchy that the Pharisees and Sadducees felt would guarantee their salvation. This links with the overall theme of John's preaching that true repentance is the only path to salvation. Jesus uses the same reference to attack hypocrites in Matthew 8:11-12.

A second interpretation is that John is rejecting the then-popular notion of "merits of the fathers" or Zekhut Avot. This principle was that because of the righteousness of Abraham and the other patriarchs, all Jews were now the chosen people and could count on goodwill from God. John is saying that no such lineage would save them from judgement. The reference to creating new children of Abraham out of stone is an illustration of God's omnipotence and that he has no need for his current worshipers.

The "raising up of children to Abraham from these stones" is generally seen as wordplay as in Hebrew the word for stones is abanim and children is banim. France also believes the line is a reference to Isaiah 51:1-2 which calls Abraham "the rock from which you were hewn."

Commentary from the Church Fathers
Chrysostom: He does not forbid them to say they are his, but to trust in that, neglecting virtues of the soul.

Pseudo-Chrysostom: What avails noble birth to him whose life is disgraceful? Or, on the other hand, what hurt is a low origin to him who has the lustre of virtue? It is fitter that the parents of such a son should rejoice over him, than he over his parents. So do not you pride yourselves on having Abraham for your father, rather blush that you inherit his blood, but not his holiness. He who has no resemblance to his father is possibly the offspring of adultery. These words then only exclude boasting on account of birth.

Rabanus Maurus: Because as a preacher of truth he wished to stir them up, to bring forth fruit meet for repentance, he invites them to humility, without which no one can repent.

Saint Remigius: There is a tradition, that John preached at that place of the Jordan, where the twelve stones taken from the bed of the river had been set up by command of God. He might then be pointing to these, when he said, Of these stones.

Jerome: He intimates God's great power, who, as he made all things out of nothing, can make men out of the hardest stone.

Glossa Ordinaria: It is faith's first lesson to believe that God is able to do whatever He will.

Chrysostom: That men should be made out of stones, is like Isaac coming from Sarah's womb; Look into the rock, says Isaiah, whence ye were hewn. Reminding them thus of this prophecy, he shows that it is possible that the like might even now happen.

Rabanus Maurus: Otherwise; the Gentiles may be meant who worshipped stones.

Pseudo-Chrysostom: Stone is hard to work, but when wrought to some shape, it loses it not; so the Gentiles were hardly brought to the faith, but once brought they abide in it forever.

Jerome: These stones signify the Gentiles because of their hardness of heart. See Ezekiel, I will take away from you the heart of stone, and give you the heart of flesh. Stone is emblematic of hardness, flesh of softness.

Rabanus Maurus: Of stones there were sons raised up to Abraham; forasmuch as the Gentiles by believing in Christ, who is Abraham's seed, became his sons to whose seed they were united.

title: Matthew 3:9


text:
Miami Toros

The Miami Toros were a professional soccer team in the North American Soccer League from 1972 to 1976. The club was founded in 1967 as the Washington Darts, and moved to Miami, where they played the 1972 season in the NASL's Southern Division as the Miami Gatos. In 1973, the club rebranded as the Miami Toros. Their home field was at times the Miami Orange Bowl, Tamiami Field and Miami Dade College's North Campus Stadium.

After the 1976 season, the team moved to Fort Lauderdale and became known as the Fort Lauderdale Strikers and later moved to Minnesota and became known as the Minnesota Strikers.

Prominent players included 1973 league MVP Warren Archibald who was from Point Fortin, the smallest borough in Trinidad and Tobago, and 1975 league MVP Juan Carlos Moramarco who was from Rosario, Argentina.

Beginning in 1975, the Toros had a rivalry with the Tampa Bay Rowdies that grew even fiercer after the Toros moved to Ft. Lauderdale and became the Strikers.

Honors
NASL championships
 * 1974 runner-up

Division titles
 * 1974 Eastern Division

League MVP
 * 1973 Warren Archibald
 * 1975 Steve David

League scoring champion
 * 1975 Steve David (23 goals, 6 assists, 52 points)

League goal scoring champion
 * 1973 Warren Archibald (12 goals)
 * 1975 Steve David (23 goals)

Coach of the Year
 * 1974 John Young

All-Star first team selections
 * 1972 Willie Evans
 * 1973 Warren Archibald, David Sadler
 * 1974 Roberto Aguirre, Ronnie Sharp
 * 1975 Steve David, Ronnie Sharp

All-Star second team selections
 * 1972 Dave Metchick
 * 1973 Roberto Aguirre
 * 1974 Warren Archibald, Ralph Wright
 * 1975 Ralph Wright

All-Star honorable mentions
 * 1972 Warren Archibald, Billy Fraser
 * 1974 Steve David
 * 1976 Jim Holton

U.S. Soccer Hall of Fame
 * 2003 Ace Ntsoelengoe, Joe & Elizabeth Robbie

Head coaches

 * 🇺🇸 Sal DeRosa (1972)
 * 🏴 John Young (1973–1974)
 * 🇺🇸 Dr. Greg Myers (1975–1976)
 * 🏴 Ken Furphy (1976)

Owners/GMs

 * 🇨🇾 Garo Yepremian (1972)
 * 🇺🇸 John Bilotta (1971–72)
 * 🇺🇸 Joe Robbie (1973–76)
 * 🇺🇸 Angel Lorie, Jr. (Managing Partner) (1972–75)
 * 🇺🇸 Elizabeth Robbie (Managing Partner) (1976)

title: Miami Toros


text:
Tesoro High School

Tesoro High School is a public high school in southern Orange County area of Las Flores, California, United States. Established in the fall of 2001, Tesoro is 1 of 6 regular high schools in the Capistrano Unified School District. As of the 2014–2015 year, Tesoro serves nearly 2500 students in grades 9–12. Students attending Tesoro are within the cities of Rancho Santa Margarita, Las Flores, Ladera Ranch, Coto de Caza and Mission Viejo.

Achievements
Tesoro is a California Distinguished School.

In 2013, Newsweek's "America's Top Public High Schools" feature ranked Tesoro as number 337 out of the 1,300 top high schools nationwide. This makes it, as of 2013, the highest ranked in the school district. In 2008, Tesoro was the second highest in the district, while in 2007 it was ranked third. In 2015, Tesoro Performing Arts Department (orchestra, band, and choir) was one of the top competitors vying for a Grammy. Now, they are known to be a Grammy Signature School.

The Tesoro High School Chamber Orchestra performed for the State Music Educator's Conference in Sacramento and, along with the Wind Ensemble, performed in Carnegie Hall in April 2007.

Tesoro's choral music department under the leadership of Keith Hancock has also been recognized as one of top choral programs in Southern California, being selected as a 2015 Grammy Signature School for Excellence (one of five in the nation) and having received an invitation to perform at the 2012 and 2016 American Choral Directors Association Western Division Conferences. In 2013, Tesoro's Madrigals performed the world premiere of Un Tesoro Perfecto, by composer Luke Mayernik, at Carnegie Hall in New York. The Tesoro Madrigals won the Golden State South Choral Competition in 2008 and A Cappella won in 2010. In 2005, 2010, and 2011, Tesoro's Barbershop Quartet placed first in the Barbershop Harmony Society Far Western District High School Quartet Championship. The choir has performed extensively throughout Southern California, as well as Spain, Germany, Austria, Switzerland, England, Ireland, and Mexico. The choir has never received less than a superior rating at an adjudicated festival. In 2017, out of more than 3,300 nominations nationwide, choir director Keith Hancock became the recipient of the 2017 Music Educator Award and was named Grammy Educator of the Year, presented by The Recording Academy and the GRAMMY Foundation.

Tesoro High School's theatre arts department is under the leadership of Cheryl Des Palmes. In 2004 and 2005, Tesoro High School's theatre arts department won many CAPPIES awards. In 2013, Legally Blonde: The Musical won for Best Musical, Best Orchestra, Best Featured Actor in a Musical, and Best Comedic Actress in a Musical, among some 30 nominations. In 2014, their production of Seussical won for Best Musical, Best Orchestra, and again, Best Comedic Actress in a Musical. Additionally, they won two CAPPIES for Once on This Island in 2015 and three for Romeo & Juliet in 2016. The department participates annually in Theatre Festivals including: South Orange County Roleabout, Fullerton Junior College High School Theatre Festival, California Educational Theatre Association's festival, and the Long Beach State High School Theatre Festival.

Athletics
The Tesoro High School Varsity football team beat Western High School in 2004 to capture their first division title. In 2005, the Titans became Back-To-Back Division IX CIF Champions after beating Northwood High School for the second time that season.

Tesoro was moved into the more competitive South Coast League for sports in the 2006 school year. Although the 2004 and 2005 football teams had beaten several teams from upper division schools, including Dana Hills, Foothill, Kennedy, and Laguna Hills, and the '04 and '05 teams were ranked among the top 10 high school football teams in Orange County, the team placed last in the league in 2006, after losing key players from the CIF Championship teams.

However, in its second season in Division I the Titan football team captured the South Coast League Championship, going undefeated in league play in 2007, and defeating both Mission Viejo and San Clemente. Today, their football head coach is Matt Poston.

2007 - In Baseball, Tesoro finished 2nd after Capo Valley in the South Coast League with a 17-10 record and 10-5 in league. Tesoro lost in the first round of CIF playoffs to Mater Dei.

2013-2017 In Track and Field,- Tesoro boys have qualified for the CIF Finals.

In 2004, The Tesoro Women's soccer team captured their first CIF victory with a 1-0 win over Buena High School. Again In 2006, the Tesoro High School Girls' Varsity Soccer team tied with San Marcos High School to split the Division II Championship.

Tesoro High School Aquatics also has a trophy-winning Swim Team and Men's and Women's Water Polo as part of its water sports program. Girls' water polo made it to the 2007 SS-CIF playoffs in division II. This was the first year Tesoro Girls' water polo team has made it to CIF.

The Girls' Swim Team, led by Coach Todd Conrad, are undefeated in 7 years (2014-2021) of South Coast League action resulting in 6 straight League titles. Over that period the "Lady Titans's" CIF rankings have improved each year from 8th in 2014, 3rd in 2015, 3rd in 2016, 2nd Place in 2017, and 2nd Place once again in 2018 making Tesoro the highest ranked public high school in Southern California. In 2016, the Lady Titans team are ranked number one in Orange County, beating their number one opponent, Santa Margarita Catholic High School at the Capo Relays.

In 2021 the Boy's Swim Team, under the coaching of Mike Gibson, secured its first South Coast League title, defeating Aliso Niguel High School and bringing home its second league title since winning Sea View League in 2012.

2011- 2017 The men's cross country team have qualified for CIF-SS Finals 7 years in a row. In 2013 and 2014 Tesoro men have qualified for CIF State Championships.

The 2008-2009 school year brought many returns for sports teams at Tesoro. Varsity football became the South Coast League champions, for the second year in the row. To get there, they had to beat their rivals from Mission Viejo High School for the second year in a row. They went on to make it to the CIF Southern Section championship game at the Angel Stadium of Anaheim, and lost to Long Beach Polytechnic High School.

The 2009 season also brought in many freshman for the Girls' Varsity Cross Country Team. The freshman team won the Laguna Hills Invitational and placed second to Great Oak High School. The varsity team also placed first at Woodbridge and Mt. Sac. For the first time in the school's history, the team advanced on to CIF prelims with an at large spot and qualified for CIF finals.

The 2009 varsity basketball team became the South Coast League champions, and also went to the CIF Southern Section championship game at the Honda Center where they beat Ventura High School. They went on to the second round of the state championship where they lost to Martin Luther King High School.

Academics
According to the California Department of Education Policy and Evaluation Division, Tesoro High School's 2008 API score was 836, a 21-point growth from 2007 which was 815. There were 2071 students included in this API score.

Facilities
Tesoro is the second newest high school in CUSD. Tesoro opened in 2001 serving Las Flores, Rancho Santa Margarita, Ladera Ranch, Coto de Caza, and Dove Canyon.

The modern school is built in a canyon at the end of the 241 toll road in between Las Flores and Coto de Caza south of Oso Parkway. The school is about 14 mi from the Pacific Ocean.

Tesoro has two baseball fields, aquatics facilities, one softball field, one soccer/football practice field (in one of the baseball field's outfields), eight tennis courts, four volleyball courts, two basketball courts, and a football and track stadium. In 2006, the stadium was upgraded with artificial turf and track to match the other district high schools. Over the summers of 2014 and 2015, a group of Tesoro students painted most of the school hallways, themed by subject and adding a unique, vibrant mood to the walls.

A building was built in the summer of 2017 to replace the portable classrooms that occupied the basketball courts and volleyball courts.

Extracurricular activities
In 2009, Tesoro High School's mock trial team won the Constitutional Rights Foundation's Orange County Mock Trial Competition for the first time in school history. The team defeated Woodbridge High School, and proceeded to the state finals competition in San Jose, CA. In 2005 and 2011, they were county finalists, losing to Woodbridge in the finals on both occasions. In 2012, Tesoro's mock trial team once again made it to county finals, but lost to Saddleback Christian Academy.

As of 2014, Tesoro has over 75 clubs, in addition to chapters of the National Honor Society, California Scholarship Federation, and Impact Freshman Transition Program. All extracurricular activities, including dances and graduation, are under the direction of the Associated Student Body.

Notable alumni

 * Evan Alberto, Magician and Social Media Personality, Class of 2017
 * Cole Custer, NASCAR driver, 2023 NASCAR Xfinity Series champion, Class of 2016
 * Christian Yount, NFL long snapper, Class of 2006
 * Jenn Proske, Actress, Class of 2005
 * Erik Hamren (baseball), MLB Pitcher, Class of 2005
 * Nicole "Nikki" Catsouras, known for accident photos of her untimely death, Class of 2006

In the media
In 2005, two star football players, Scott McKnight and Sam Smith, were expelled for writing explicit and graphic death threats that involved sexual actions. The students wrote the journals for a class assignment that the teacher, to whom they were referring, collected and then promptly notified school officials.

In 2008, seniors Omar Khan and Tanvir Singh were arrested and indicted on several felony and misdemeanor charges, including burglary, identity theft, computer abuse, and records tampering in an elaborate cheating scandal. Khan pled guilty to five felonies and Singh to one felony and one misdemeanor, and were sentenced to jail time, community service, and ordered to pay damages.

title: Tesoro High School


text:
Talk:Param Vir Chakra

Issues 28 May 2005

 * some portion of the article appears a copy of (http://www.indianchild.com/Param_Vir_Chakra.htm) - or is it vice versa?--Bhadani 17:28, 28 May 2005 (UTC)
 * http://www.rediff.com/republic/2000/jan/28param.htm contains the same stuff and came out in 2000 Tintin 16:14, 31 May 2005 (UTC)

it is supreme hero medal
If you look at Monier-Williams's Sanskrit dictionary, |vira is referring to a heroic person and is not a word for "brave". Also, |parama has a variety of meanings - "in the highest degree" would appear to be the most suitable to use here. --Grammatical error 17:42, 10 June 2006 (UTC)
 * THanks for your comments. While what you say does hold true, I feel it is the usage over here that merits more attention. Anyway, I think it is just more than the two of us who should discuss and settle this. In my view and purely from usage perspective, Parama Vira, does refer the the ultimate brave rather than hero of the highest degree. Jordy 10:44, 19 June 2006 (UTC)

I see that you spelt it correctly whilst the title of the page and the reference to it are spelt incorrectly. It is Parama Veera Chakra not Param vir chakra. Can someone correct this? —Preceding unsigned comment added by 209.147.224.225 (talk) 18:57, 20 January 2011 (UTC)

You discuss the translation here but it doesn't seem to be in the article (unlike Maha Vir Chaka which is translated in the introduction). Although I realise that adjectives can be very hard to translate literally, I'd like to see an agreed English translation Epeeist smudge (talk) 14:39, 3 October 2011 (UTC)

Gallery of fair use images
I have removed a large gallery of fair use images from this page. Please note that galleries of fair use images are not permitted. Please see Requests for comment/Kelly Martin2 for a lengthy discussion on the issue. BigDT 01:39, 16 August 2006 (UTC)

Error observed
It is observed that two of the persons awarded this medal are having the same serial number. So one of them must be incorrect. I do not have the correct data to amend the same.59.92.192.250 (talk) 01:35, 26 January 2011 (UTC)

Please change the name as Param Veer Chakra
Shibukottiyoor (talk) 17:10, 2 June 2012 (UTC)it is not necessarily to redirect, you may be redirect the page "Param Vir Chakra" to " Param veera Chakra" since this is the exact name

Shibukottiyoor (talk) 17:10, 2 June 2012 (UTC) we donnt know who has given the direction " Vir Chakara" instead of "Veera Chakra". so please change it.

Jai Hind

Pictures of Param Vir Chakra Recipients on Indian Army Website
So Stefan2 went through each and every one of the portraits of the Param Vir Chakra receipients that I had uploaded from the Indian Army website and set them up for speedy deletion. I am new to Wikipedia and while I am sure that these are in the Public Domain, can someone please upload them in the proper format with license and other info?Myopia123 (talk) 17:26, 2 September 2014 (UTC)
 * If you think that a file is in the public domain, then you need to provide evidence that the file is in the public domain. Providing a bogus claim will of course not help you. --Stefan2 (talk) 17:47, 2 September 2014 (UTC)
 * You have done what you had to do. I or another user will reupload them when we have the required info. Stefan2, now that you have spent a whole day disrespecting our war heroes, please go away.Myopia123 (talk) 17:51, 2 September 2014 (UTC)
 * Stefan2, your latest nominations for deletions are invalid. The infobox says clearly that Photographs created before 1958 are in the public domain 50 years after creation, as per the Copyright Act 1911. STOP EDIT WARRING!Myopia123 (talk) 19:53, 2 September 2014 (UTC)
 * That is not correct. See w:WP:URAA, which tells the correct rules:
 * 50 years from creation for photographs created before 1908.
 * 50 years from publication for other photographs published before 1941.
 * 60 years from publication for other photographs.
 * Additionally, Wikipedia is not hosted in India but in the United States. Indian law is null and void outside India. As you can see from the warning at the bottom of PD-India, you must indeed demonstrate that the photograph was published before 1941. If not, then the photograph is protected by copyright in the United States for 95 years from publication. --Stefan2 (talk) 20:04, 2 September 2014 (UTC)
 * Do they teach you Math where you are from? 1948+60 is 2008. If someone dies in 1948, then it was obviously published before then. Therefore, it meets the 60 years from publication, which you have apparently pulled out of your ass. — Preceding unsigned comment added by Myopia123 (talk • contribs) 20:08, 2 September 2014 (UTC)
 * please read WP:Civility and follow it before you are WP:BLOCKed for such abusive talks. Also, do not erase article talk page discussions like you did here. §§ Dharmadhyaksha §§ {T/C} 05:17, 4 September 2014 (UTC)
 * This user has been extremely aggressive and rude with me on the Commons pages. Another editor took some time to point out correct pages where the rules of Commons & Wikipedia(Copyright versus fair use) were described in detail. If that had been done instead of aggressively going after pictures that I had uploaded and getting into legal arguments with me on pages on Commons, none of this would have happened because I would have found a compromise solution that was suitable for all parties, which I did. That is why I deleted the RfC because I got the information that I needed but thank you for pointing out it is not done.Myopia123 (talk) 05:49, 4 September 2014 (UTC)

RfC: What is the copyright status of the images that Stefan2 wants deleted?
Could more experience editors please comment.Myopia123 (talk) 20:14, 2 September 2014 (UTC)
 * More specifically, the status of the first five recipients. I have accepted that I cannot prove the copyright status of the remainder (for the time being).Myopia123 (talk) 20:17, 2 September 2014 (UTC)
 * You should probably ask User:Stefan2 Staglit (talk) 00:10, 4 September 2014 (UTC)

OTRS Permissions for Living Recipients Received
So Shiv Aroor from | Live Fist Defence recently emailed his OTRS permission to use this image to the permissions email account on commons. The image is to be used on the pages of the three living PVC recipients. However, the images I uploaded on commons have all just been deleted. What now? Do I need to reupload it with the ticket number or what?Myopia123 (talk) 15:07, 6 October 2014 (UTC)
 * If the permission is valid, someone should undelete the file once the permission has been processed. --Stefan2 (talk) 15:32, 6 October 2014 (UTC)

Please change title to Parama Vira Chakra
Param Vir are not real words. They maybe some variant of the actual Sanskrit words. Should be Parama Veera or Vira Chakra. — Preceding unsigned comment added by 216.119.177.171 (talk) 18:45, 10 February 2015 (UTC)

Copyedits and Text Removal
When I was copyediting, I noticed that several parts from the lead were exactly repeated throughout the article, so I removed duplicates. CoolieCoolster (talk) 05:10, 19 December 2016 (UTC)

Hey, sorry my bad. I have self reverted. Thanks for your copy-edit. Adamgerber80 (talk) 06:02, 19 December 2016 (UTC)

Padding
I suggest that user:Krishna Chaitanya Velaga not add nonnotable trivia, to pad the article, now that it has been deprived of its list of recipients, a list that had stood in this article for upwards of ten years, until a few months ago. I will shortly give notable examples of KCV's nonnotable additions. Best regards, Fowler&fowler  «Talk»  08:20, 18 April 2017 (UTC)
 * Please can user: Krishna Chaitanya Velaga explain how the addition: "The award amount and pension benefits are exempted from income tax. In addition, different ministries under the Central Government have various awards for PVC winners. These include a first class /AC 2 tier Complimentary Pass to the awardee along with a companion from the Ministry of Railways, a 75% concession on economy fares by Indian Airlines, and no rental, installation or registration charges for the services of the Mahanagar Telephone Nigam (MTNL) telecommunications service provider. In addition, the awardee is exempted from the toll tax by the Ministry of Transport."

jibes with Wikipedia's guidelines about Encyclopedic content? Fowler&fowler «Talk»  08:59, 18 April 2017 (UTC)
 * The different incentives that the recipients get are definitely related to the award and they are not out of context. The cancellation of the award of is mentioned in the constitution during its formation, so how can that be out of the context. Also in popular culture is generally used in a wide a range of Wikipedia article to mention the subject's usage in media or motion pictures. Regards, Krishna Chaitanya Velaga (talk • mail) 09:48, 18 April 2017 (UTC)
 * They are not incentives. Besides, if they were, they would be incentives to do what? I didn't say they were out of context.  I asked if the content met Wikipedia guidelines, in particular the one that says: "Information should not be included in this encyclopedia solely because it is true or useful. A Wikipedia article should not be a complete exposition of all possible details, but a summary of accepted knowledge regarding its subject. (See Requests for arbitration/Rex071404) Verifiable and sourced statements should be treated with appropriate weight."  Where is the evidence in the sources that these details have been given weight?  It is the same with the bit about the cancelation of the award.  Where in the secondary sources, preferably peer-reviewed secondary sources, is there evidence that weight has been assigned to something that appears to be a routine clause in any award? I see that you are engaging in edit wars.  I won't revert again.  I have already reverted twice, which is one more than the limit I usually observe, but I'm troubled that a poorly written article has been given the imprimatur of a Wikipedia label that, in my view, it doesn't deserve. I will shortly post some other issues I see with the article.    Fowler&fowler  «Talk»  10:57, 18 April 2017 (UTC)

I have looked at the first paragraph, and I already see issues of syntax and coherence that question the GA label. Here are the two sentences of the lead paragraph, and my questions about them:
 * "The Param Vir Chakra (PVC) is India's highest military decoration awarded for the highest degree of valour or self–sacrifice in the presence of the enemy."
 * Is there more than one award for the highest degree of valour or self-sacrifice? Or is there an non-defining relative clause that has not been separated by a comma?
 * What do the terms "highest degree," "self-sacrifice," and "in the presence of the enemy" mean? They might belong to the typically ceremonial language the award citation uses, but what do they mean in WP:NPOV language?
 * "Literally meaning "Wheel of the Ultimate Brave", it is similar to the Medal of Honor in the United States and the Victoria Cross in the United Kingdom. (cited to a high school education publishing website, NCERT, and ."
 * The (present) participle clause "Literally meaning ..." applies to the award's name (in Sanskrit or Hindi), not to the award itself, the reader expects "it" to also mean "the award's name in Sanskrit," and is confused when the name is being compared to the VC or the Medal of Honor.
 * Corrected this bit. Look if is OK. Regards, Krishna Chaitanya Velaga (talk • mail) 02:06, 20 April 2017 (UTC)
 * In any case, why does a reader need to know the "literal" meaning of an award's name, and not the transformed, figurative, or metaphorical meaning, especially when the Oxford Hindi-English dictionary defines "chakra" in this latter sense to be "medal," and "param" to be highest?
 * The "Chakra" doesn't mean a "medal", but a "wheel". "Vir" means "bravery" and "Param" means Highest or its synonym ultimate. So I think that satisfies the meaning. Regards, Krishna Chaitanya Velaga (talk • mail) 02:06, 20 April 2017 (UTC)
 * Why is an interpretation offered at a website of the government of India the touchstone of the (award) name's meaning? Where are the secondary sources that have been vetted for scholarship?
 * Provided a book reference. Regards, Krishna Chaitanya Velaga (talk • mail) 02:06, 20 April 2017 (UTC)
 * According to whom is it similar to the medal of honor or the VC, and in what manner is the award similar?
 * It is an equivalent being the country's highest military honour, so as the Medal of Honour and the VC. Replaced "similar" with "equivalent". Regards, Krishna Chaitanya Velaga (talk • mail) 02:06, 20 April 2017 (UTC)

Fowler&fowler «Talk»  11:04, 18 April 2017 (UTC)
 * I am now templating the article for some of the issues I have outlined above. If I can pick so many errors in just two setences, what is the guarantee that the rest of the article is reasonably error-free?   Fowler&fowler  «Talk»  11:11, 18 April 2017 (UTC)
 * Actually these must be taken care during the GA review. Please feel free to post your comments. Regards, Krishna Chaitanya Velaga (talk • mail) 02:06, 20 April 2017 (UTC)
 * PS I am going to work and won't be back on WP until the afternoon. I request that the template not be removed in my absence.   Fowler&fowler  «Talk»  11:11, 18 April 2017 (UTC)
 * PPS I am back now.  Fowler&fowler  «Talk»  22:24, 18 April 2017 (UTC)
 * Will get back to these comments shortly. Regards, Krishna Chaitanya Velaga (talk • mail) 14:00, 19 April 2017 (UTC)
 * Regarding your former comments, I have removed some content and generalized the paragraph. Also reworded the lead bit, comply with the neutral point of view. Regarding your latter comments, I have addressed them one on one. Regards, Krishna Chaitanya Velaga (talk • mail) 02:06, 20 April 2017 (UTC)

"The name of the award translates as the "Wheel of the Ultimate Bravery".So, where in is this mentioned?  Could you give me the page number and the precise sentence which states this, as well as the sentences before and after the sentence?   Fowler&fowler  «Talk»  17:55, 20 April 2017 (UTC)
 * I see that an editor has removed the templates without explaining here why. There are discretionary sanctions in India Pakistan related articles.   Fowler&fowler  «Talk»  22:20, 20 April 2017 (UTC)
 * I did explain exactly why - those templates no longer apply to the article. I read through this discussion prior to removing, and I looked over all of the prose in the article.-- 3family6 ( Talk to me   |  See what I have done  ) 22:33, 20 April 2017 (UTC)
 * Please tell me how my objections have been answered. It is not enough to claim that the literal meaning of the medal's Sanskrit name is "Wheel of the Ultimate Warrior." You have to explain what it means.  What after all is the wheel of a warrior?  Is the warrior riding the wheel?  It doesn't make semantic sense.  Obviously, that is not the meaning, literal or metaphoric.  The sources are shabby.   Fowler&fowler  «Talk»  22:55, 20 April 2017 (UTC)
 * That doesn't require the templates that were put up, though. It might necessitate a GAR if it can't be resolved, but that specific issue is not a grammatical one or one of trivia, just something that needs clarification. And one problem shouldn't require article-wide templates.-- 3family6 ( Talk to me   |  See what I have done  ) 23:00, 20 April 2017 (UTC)
 * OK, I have to run. I see issues of syntax and coherence in pretty much every sentence, but I'll think about it.   Fowler&fowler  «Talk»  23:07, 20 April 2017 (UTC)
 * I have already mentioned the page number as 42 in the Harv style of citation. The book can be found here. The sentence is 'Tarapore was posthumously awarded the Indian's highest wartime 'gallantry' award, the Param Vir Chakra ['Wheel [or Cross] of Ultimate Brave']'. Regards, Krishna Chaitanya Velaga (talk • mail) 13:21, 21 April 2017 (UTC)
 * Now that the list of recipients issue is resolved, if you don't have any other concerns please archive this discussion. Regards, Krishna Chaitanya Velaga (talk • mail) 02:15, 25 April 2017 (UTC)

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Comments on PVC article
‘The PVC is India's highest military decoration’ – If it is highest award on the Indian Order of Wear suggest deleting the adjective 'military'. Since the PVC is the highest award for wartime gallantry why is there a need compare it to the US MofH since many countries have such awards. It would be relevant to note it was replacing the British VC, awards are gazetted in the India Gazette and the colour of the ribbon is similar to the VC. The Order of Merit was introduced twenty years before the first gallantry awards for British forces including the VC. ‘During the First World War, the awards were classified based on the English traditions for senior officers, junior officers, and enlisted men’ – a deprecating comment about UK (not English) honours, poorly expressed and inaccurate. ‘Post independence, the British honours and awards informally came to an end’. – how do you end British awards informally since they are recommended by the independent Indian Government and gazetted in the London Gazette. ‘However, attempts to institute new awards for India to honour the war heroes of the 1947–1948 Indo-Pakistani War failed, as India was still a dominion’ – India was an independent country from 1947. Anthony Staunton (talk) 14:54, 27 December 2017 (UTC)
 * As regards the "dominion" issue, India gained Independence on 15 August 1947 but chose to transition methodically from its previous status as a British colony to dominion during the interim period to sovereign republic on 26 January 1940 when it adopted its Constitution. The explanation in this regard/context is in the text, so what is the issue exactly? AshLin (talk) 10:20, 11 January 2018 (UTC)
 * With regard to this comment <<‘During the First World War, the awards were classified based on the English traditions for senior officers, junior officers, and enlisted men’ – a deprecating comment about UK (not English) honours, poorly expressed and inaccurate.>> what would you suggest as a more accurate replacement? AshLin (talk) 10:20, 11 January 2018 (UTC)
 * This comment needs reliable sources and more knowledge <<‘Post independence, the British honours and awards informally came to an end’. – how do you end British awards informally since they are recommended by the independent Indian Government and gazetted in the London Gazette.>> I will be approaching some experts. AshLin (talk) 10:20, 11 January 2018 (UTC)

Param vir chakra
🤛🤜🤛🤜🤛😖🤜🤜🤜 111.125.209.149 (talk) 15:39, 21 July 2022 (UTC)

title: Talk:Param Vir Chakra


text:
Mekere Morauta

Sir Mekere Morauta (12 June 1946 – 19 December 2020) was a Papua New Guinean politician and economist who served as the 7th Prime Minister of Papua New Guinea from 1999 to 2002. Inheriting a depressed economy and a fractious legislature, he embarked on fundamental reforms of the country's economy and political system.

Before entering politics, Morauta led the post-independence process of building financial infrastructure in Papua New Guinea as Secretary of Finance, Managing Director of the state-owned Papua New Guinea Banking Corporation, and Governor of the central bank. As a member of parliament, he represented Port Moresby North West from 1997 until 2012, and again from 2017 until his death in 2020.

Morauta remained an active opposition leader during the successive governments of Sir Michael Somare and Peter O'Neill, especially focusing on the politics of natural resources.

Personal background
Sir Mekere was born in 1946 in Kukipi, a coastal village east of Kerema in the Gulf Province of Papua New Guinea. He was educated at local primary schools, at Kerema High and at Sogeri National High School. He went on to study at the University of Papua New Guinea, where in 1970 he became the first student to obtain a Bachelor of Economics. He was also an exchange student at Flinders University in South Australia.

After graduating from university he worked as an economist in both the public and private sectors. In 1975, he was the first Papua New Guinean to be appointed Secretary of the Department of Finance, a position which he held until 1982. Other positions he held included Managing Director of the government's commercial bank, the Papua New Guinea Banking Corporation (1983–1992), and Governor of the Bank of Papua New Guinea (July 1993 – September 1994), PNG's central bank. Morauta was also a successful businessman after he retired from governing the central bank. From 1994 to 1997, he was executive chairman of Morauta Investments, Ltd. (Delta Seafoods and Morauta and Associates). After entering politics he withdrew from actively managing the firm and his wife Lady Roslyn Morauta took over the management of his businesses.

Sir Mekere was a member of the so-called "Gang of Four", a group of influential young civil service chiefs who played a leading role in holding together public administration and public policy in the formative decade or so after Papua New Guinea's independence in 1975. The other members of the group were Charles Lepani, Sir Rabbie Namaliu and Sir Anthony Siaguru. Namaliu also later went on to become Prime Minister. Morauta maintained from that period a strong professional and warm personal relationship with the Australian economist Ross Garnaut.

Political career
Sir Mekere entered the National Parliament of Papua New Guinea in July 1997 as the member for Moresby North-West. He was in 1998/99 Minister for Fisheries in the government of Bill Skate that emerged from the 1997 elections. The Skate government did not cope with the economic and political crises that beset PNG then and the government was defeated in a vote of no confidence. Sir Mekere was then, in July 1999 elected by parliament as Prime Minister with a huge majority : 99 votes for Sir Mekere and 5 votes for his challenger. His government was a reforming government and developed policies to deal with the crises. Sir Mekere was re-elected in Moresby North West in 2002 and 2007.

However, he was manoeuvered out of government by Sir Michael Somare after the 2002 elections. Somare's National Alliance Party (NA) was the biggest party with 19 out of the 109 seats as compared to 12 for Mekere's People's Democratic Movement. Somare excluded Morauta in the coalition building after the elections and Morauta became leader of the opposition. However he was also deposed from that post by a coup within his party and spent 2004–2007 on the government bench. This is in PNG distinct from being in government.

He was in government again in the period of the 2011–2012 Papua New Guinean constitutional crisis. Morauta was then Minister for Public Enterprises in the Peter O'Neill/Belden Namah cabinet that was formed in 2011 after a vote of no confidence put an end to the Somare/Abal government.

In May 2012, he announced that, after fifteen years in Parliament, he would not stand for re-election and so left Parliament in June 2012. However, he became during the O'Neil/Leo Dion government in the period 2012–2017 a player in major controversies. This resulted in calls for him to stand again. He decided therefore to give in to major pressures and stood again successfully in Moresby North-West in 2017.

Party identification
He joined parliament in 1997 as a member of the People's Democratic Movement (PDM). PDM was founded by Paias Wingti who lost his seat in the 1997 election and Morauta became the party leader.

During his time as Prime Minister, between 1999 and 2002, Morauta was also leader of the PDM. When Michael Somare took over as Prime Minister after the 2002 general elections, it was expected that Morauta would be leader of the opposition. However, he was challenged from within his own party by John Muingnepe, the deputy leader of the party. Muingnepe dismissed Morauta as leader of the party in favor of Paias Wingti who had succeeded in returning to parliament in 2002. PDM split then into two groups. After being deposed as leader Morauta left to form his own party, the Papua New Guinea Party. Morauta had advocated already to change the name of PMD to indicate a fresh start. Morauta was installed as leader of the opposition after a successful appeal to the Registrar of Political Parties and the Ombudsman Commission against the actions of Muingnepe.

He did not gain acceptance among his colleagues in the opposition and became part of the government bench. After the 2007 election, he became again leader of the opposition until he joined the O'Neill/Namah government in 2011. He stood as an independent in the 2017 election. Morauta then joined the ranks of the Pangu Pati under the leadership of Sam Basil together with 4 other Independent MP's.

This did not last long: the Pangu Pati joined the government bench and Morauta was again an independent. Party identification and formation is not a determining factor in PNG politics: coalition building is crucial. Morauta was a politician who had a strong regional base in Gulf and Western province because of the economic importance of his fishing interests as well as the benefits brought by the Ok Tedi mine.

He had also a solid base in Port Moresby. He was elected four times in the same constituency. However, power eluded him often because of difficulties in forging coalitions.

Morauta government
The Morauta government was in office from 14 July 1999 until 5 August 2002 and deployed far reaching initiatives. The most urgent task when coming to power was macro economic stabilization. Morauta looked back with satisfaction in his last budget speech before the election in 2002 on lower interest rates, lower inflation and a more stable currency. This had been achieved with the support of the International Financial Institutions and the Australian government.

Second, the financial structure of PNG was reformed. The independence of the Central Bank was restored and reinforced. The government withdrew from the banking sector. Government used to be a major player in the banking sector through the Papua New Guinea Banking Corporation (PNGBC). This bank was privatised. The state owned enterprises (SOES) were brought together under a holding company called the Independent Public Business Corporation (IPBC). This was supposed to be a shell company that refrained as much as possible from direct management of the businesses under its control. Its core function was to stimulate the privatisation of SOES and managing the dividends that came from those enterprises.

Thirdly, there were major political reforms aimed at strengthening party formation. MPs used to shift allegiances easily and created therefore political instability. The Organic Law on the Integrity of Political Parties and Candidates (OLIPPAC) had as its main provision that MPs had to remain loyal to the Prime Minister they had chosen whether they had supported the PM on a party platform or as independents. It proscribed crossing the floor on virtually all issues. It also laid down a framework for the organisation and registration of political parties. Similarly the electoral system was changed from a First Past the Post system to a system of Limited Preferential Voting. The idea was that candidates under such a system would approach other candidates searching for support in voters casting second or more preferences. This would stimulate cooperation between candidates and encourage stable party formation.

Fourthly, government involvement in the natural resources sector was reorganised. Previous governments had involved themselves more and more with managing such resources through equity participation. Orogen Minerals Ltd was the major vehicle to bring government and private investment together in natural resources projects. The Morauta government sold the government's 51% controlling interest in Orogen to Oil Search Ltd. Government withdrew therefore from direct management and was merely drawing dividends from Oil Search. A different vehicle was created for the big Ok Tedi mine in Western Province. BHP was the controlling interest and manager of this mine. A tailings dam broke and BHP was faced with big claims of environmental damages. BHP wanted to avoid these and these were settled by transferring their shares to an entity representing the people of Western Province : the Papua New Guinea Sustainable Development Fund. Income from these shares was used for development projects in Western province and Papua New Guinea as a whole. However, one third of that income was paid in a trust account in Singapore as a reserve for the people in Western Province when the mine would be exhausted. The Mineral Resources Development Corporation (MRDC) remained in existence. It was originally also a vehicle for government equity participation. However, its mission was limited when Orogen was established. MRDC's task was merely to administer the equity interest of landowner groups and provincial governments in natural resources projects.

The Morauta government faced stiff opposition after the first benefits of macro economic stabilization were realized and economic reforms were on the table. This opposition was primarily directed against austerity and privatization demanded by the International Financial Institutions and the Australian government. Soldiers rebelled when a report was leaked proposing the curtailment of the army and even merging it with the police into a mere paramilitary force. Soldiers protested not only against these plans but also strongly against the terms of retrenchment.

A widespread protest movement of soldiers, workers and especially students emerged against the influence of the World Bank, IMF and the Australian government. During student protests against the privatizations in 2001, three students were shot dead by police. At a meeting with the parents of a dead student, Sir Mekere referred to the previous loss of his son and he described the events as "the blackest day in our nation's history".

Morauta entered the elections of 2002 as a highly respected reformer, but this did not find favor with the voters. His PMD party declined from 42 to 17 seats. The National Alliance Party had fought a hard campaign against privatization and won the largest number of seats and therefore could invite the prime minister. Michael Somare succeeded in bringing together a large coalition of 88 votes in the 109 seat parliament. The PDM party boycotted this election. Somare put further privatisations on hold but he did not backtrack on the reforms that had already been implemented. Morauta held the portfolio of Minister of Finance from 1999 to 2000.

Effects of the reforms by the Morauta cabinet
The long lasting beneficial effects of the reforms by the Morauta cabinet were most clearly felt in the macro economic situation. The Bank of Papua New Guinea could operate independently of political influence and this was especially felt in debt management. Public debt decreased from 72.3% in 2000 to 25.5% in 2010. External debt fell also spectacularly from over 50% of GDP in 2000 to just 10% in 2010.

The decade 2000–2010 was in contrast to the decade of 1990–2000 characterized by a stable currency (Kina), low and stable inflation and a sharp decline in interest rates. Prime Minister Michael Somare, left the reforms of the Morauta government intact and could benefit from those. A fiscally conservative attitude of the Somare government as well as high commodity prices in the second half of the decade were important as well.

The political reforms left a much more mixed legacy. The Somare government that followed the Morauta government was the first PNG government that made a full term. The increased stability in political life seems at first sight to be due to the reforms. However, closer inspection makes this doubtful. The reforms did not lead to a decrease in the number of parties or the emergence of policy driven parties. PNG politics remained dominated by opportunistic diverse coalitions. The ban on switching allegiance to a particular prime minister did not work, if only because the prime minister switched seeking support. The increased stability is in the first place due to organizational arrangements in parliament: first, a long grace period during which votes of no-confidence are not allowed and second, scheduling sessions advantageously for the government due to a coalition between the speaker of parliament and the prime minister.

Finally, the Supreme Court considered in 2010 the provisions in OLIPPAC contrary to the freedoms guaranteed in the constitution.

The third set of reforms : privatization and regulating income from natural resources became the major issue in the opposition by Sir Mekere. The reorganization of the natural resources sector by the Morauta government led to a stable income from the sector. Rent from Natural Resources provided in the decade 2000–2010 a large share of GDP: on average 45.74% as compared to an average of 28.9% in the whole period 1970–2014. However, the Somare governments returned to increased state intervention in the sector through equity participation. This gave rise to opposition by Morauta. Sir Mekere Morauta gave himself a review of the achievements of that cabinet when departing from politics in 2012 and stressed that the reforms were incomplete: much work still needed to be done.

Sir Mekere Morauta in opposition
Sir Mekere Morauta had the same two crucial concerns in the variety of political positions he had between 2002 and 2017. Primarily and above all, he was concerned about the concentration of power in PNG. He protested against the emasculation of parliament and the rise of politically sanctioned economic power outside parliament. He advocated as much privatisation as possible; when there was government ownership, he pleaded for a maximum distance between politics/government and the enterprises involved. This was linked to his second major concern: the management of PNG's natural resources and especially government participation in such projects. From 2012 onwards his criticism of the governance of the O'Neill government broadened: he became increasingly pessimistic about the economy as a whole.

The power of parliament: Somare proposed immediately after the defeat of Morauta in 2002 an extension of the grace period for the government in power from 18 to 36 months. During the grace period no-confidence motions cannot be tabled. Parliament rejected this proposal twice but government did not relent. Morauta challenged this attempt to ignore parliament before the courts. There were various attempts at votes of no confidence when the grace period of this Somare government ended in 2004. Morauta was not active in these and this has to be seen in the light of being ousted from the post of leader of the opposition.

In response to being slighted by the opposition, he joined the government bench. After the elections in 2007, he returned as leader of the opposition and the concentration of power outside parliamentary control became a main theme. He protested against granting IPBC power to raise loans outside the normal controls of the Ministry of finance and the Central Bank. The Minister, Arthur Somare, was securing loans in Abu Dhabi just by himself. He strongly objected against further concentration of power when Arthur Somare was appointed as Minister of Finance on top of his appointment as Minister for Public Corporations. When the grace period ended in 2009 Morauta actively proposed a vote of no confidence. This was blocked by the speaker resorting to procedural matters such as leaving the issue in committee through adjournment. This resistance was overcome in 2011 and the Speaker allowed a no confidence vote. The Abal government was brought down. Abal was a caretaker while Sir Michael Somare was in hospital in Singapore. Morauta became Minister of Public enterprises in the O’Neill/Namah government that succeeded the Abal government. Morauta charged Arthur Somare, his predecessor, in that position, with bad management, corruption and theft. The loss of parliamentary oversight and ignoring the parliamentary approved legal framework was crucial in these criticisms: "The failure of Public Enterprises to obtain legally required approvals has played a significant role in their financial decline and in substantial costs to the taxpayer. The old IPBC had become a secretive, unaccountable organisation that disregarded due process". At the time when Morauta decided to return to politics in 2016/2017, the same criticisms returned: "The National Parliament is in danger of becoming a rubber stamp for the decisions taken by the Prime Minister, surrounded by a small group of unelected advisers, high-priced foreign consultants and vested interests. In recent years the Office of the Prime Minister and those who influence it have come to dominate the structures and processes of decision-making by the Parliament and the Executive".

The management of natural resources: When Morauta left office in 2012 there was no government holding company specifically for natural resources projects. Morauta's policy was that there should be an arms length distance between the management of enterprises and the government. The independent Public Business Corporation (IPBC) supervised all the enterprises in which the government participated and a minister was in charge of that company. It was definitely not meant to be involved in direct management. Arthur Somare changed that policy when he was Minister of Public Corporations. He established Petromin which was meant to be more than merely a holding company: the management of natural resources moved out of the mere control of IPBC. Government went into business.

The IPIC loan: Arthur Somare, then minister of public enterprises, wanted to promote government's shareholding in enterprises in line with that policy. This became an urgent concern in the LNG/PNG gas project. Government was facing a cash call, but it had no money. Therefore, he financed the acquisition of equity in LNG/PNG through a loan from the International Petroleum Investment Corporation (IPIC) in Abu Dhabi. Government income therefore became dependent upon profit and a change in taxation led to more dependence upon profit instead of income or output.

Arthur Somare only maintained corporation tax (a tax on profits) and waived income tax, GST and withholding tax for LNG. Sir Mekere Morauta as leader of the opposition protested strongly in 2002 against this loss of revenue for the government of PNG. Morauta protested as well against the loan from the Sovereign Wealth Fund of Abu Dhabi (IPIC). The loan from IPIC was secured through the government interest in enterprises under PNG's Independent Public Business Corporation (IPBC). Moreover, IPIC got the option to be repaid by the government shareholding in Oil Search plus the amount that the value of the shares would fall short of the amount loaned at the time of redemption. In the meantime, government had to pay interest on the loan. Morauta considered the arrangement risky as government could lose valuable assets and he also considered it unwise as it had to be repaid before the income stream from LNG/PNG was available to service the loan. He was proved right. The PNG government could not service the loan and the shares plus the difference between the value of the shares and the loan went to IPIC.

Ok Tedi and SNDP: Morauta's decision to leave politics in 2012 was stymied by the decision of prime minister O’Neill to nationalise without compensation the Ok Tedi mine and the majority owner of the mine: Papua New Guinea Sustainable Development Program (PNGSDP). The mine was according to O’Neill run for the benefit of foreigners and local people still suffered from the environmental problems under the new ownership that should have tackled these. O’Neill declared as an opening shot the chairman of the Ok Tedi board, the economist Ross Garnaut, a friend of Morauta, a prohibited immigrant. Morauta proposed that the government should pay compensation for the mine to the SNDP. The SNDP was according to him owned by the people of Western Province. O’Neill refused and took possession of the mine. Morauta divested as much as possible the assets of PNGSDP within PNG and distributed this in Western Province. The external fund of PNGSDP to the tune of US$1.5 billion was located in Singapore and therefore out of reach for the O’Neill government. That fund was meant to be used for projects when the mine was exhausted and was under control of Morauta. The fund became subject of protracted legal battles; Morauta as chairman of PNGSDP embarked on a case for arbitration before the International Centre for Settlement of Investment Disputes (ICSID) in Washington. PNGSDP requested a restitution of the shares taken by government. The case was not considered admissible to the court of arbitration because the government of PNG had not assented to the arbitration. The PNGSDP started at the same time as a court case at the Supreme Court in Singapore protesting against the government's removal of directors and its chairman, Morauta. The PNG government retaliated with a case in the High Court in Singapore alleging misappropriation of funds in PNGSDP. The claim of misappropriation was thrown out. However, the High Court in Singapore gave government representatives as directors the right to inspect the books of PNGSDP. The government appealed. Morauta started two cases within the PNG court system. In one case it sought the rights of PNGSDP to dividends from the Ok Tedi mine. Morauta had as well started a court case as a private citizen in the Supreme Court of Papua New Guinea challenging the constitutionality of the Act appropriating the Ok Tedi mine. It was decided that he had no standing in the case: the case had to be brought by the company PNGSDP. That company has been taken over by the government and can therefore not be plaintiff and defendant at the same time. Production and profitability at the mine dropped significantly after nationalisation. This was also caused by climatological factors, but for Morauta the cause was in the first place in the management: "They show that a well-managed and very profitable company under PNGSDP’s majority ownership has been turned into a corporate disaster under Mr O’Neill, as I predicted", Sir Mekere said. The Singapore high court came to a verdict on the ownership of PNGSDP in April 2019. The judge produced a 149-page judgment in which it considered the reasoning of the government compelling but wanting in one crucial respect: there was no evidence to back up the argument. Prime Minister Peter O’Neill announced immediately to appeal against the ruling. The change of government in 2019 brought no difference in the government's position. The new prime minister, James Marape, travelled very soon after taking power to Singapore in an attempt to take control over the fund. He intended to avoid the courts and hoped to put pressure on those professionals who managed the fund. He was accompanied by politicians from Western province. The latter took an ambiguous position: they welcomed the Singapore ruling and asked at the same time to bring the management of the fund back to PNG.

The UBS loan: The government of PNG had thus lost the shares in OilSearch in exchange for shares in LNG/PNG. The PNG government made however an agreement with Oil Search that it could buy shares from an expanded share capital. UBS Australia loaned the government of PNG $A 1.3 billion in 2013 to buy a ten percent share in Oil Search. Oil Search wanted to use that money to buy a participation in the next big gas development, the Elk/Antelope field. The PNG government wanted to service the loan from UBS through the proceeds from the previous gas field, the LNG/PNG project. The loan was secured by a claim on the government's Oil Search shares. Morauta did not comment immediately after the loan was made. However, in October 2015 when maturity of the loan was nearing, he asked together with the ex-prime minister Michael Somare for more transparency and information on the loan. The loan was according to them illegal and posed a danger to the PNG economy. The PNG government failed to repay when the loan matured in mid 2016. When the loan matured, it was refinanced but its ultimate fate was reached in 2017. The government lost in that process the shares in Oil Search and a big sum of money. Mekere Morauta as MP asked for a full government enquiry after the termination of the loan agreement: Prime Minister O’Neill and Oil Search Manager Peter Botten should testify. Prime minister Marape has installed a Commission of inquiry under the leadership of the chief justice and with the head of the anti corruption Task force Sweep as counsel. Its brief is limited to the legality of the events and it has to report within three months.

The hopes on a PNG Sovereign Wealth Fund were essential in Morauta's analysis of the economy. Proceeds from the gas fields should be channelled into a Sovereign Wealth Fund under mixed government and private sector management dedicated to building and maintaining infrastructure. Such hopes appear idle after these debacles.

In 2019, his work in the opposition was a major factor in the O’Neill/Abel government losing power. However, this did not result in Morauta returning to the role of Prime Minister: he lost the leadership vote to James Marape.

Sir Mekere Morauta was a highly praised and at the same time controversial politician. It is logical that his political opponents, for example Arthur Somare and Peter O’Neill did not appreciate his ideas. However, the criticism of Morauta is broader. For example: Mao Zeming, who was his deputy prime minister between 1999 and 2002 was highly critical when Morauta re-entered politics. Zeming queried the successes of the Morauta government as well as his leadership.

Personal life
Sir Mekere was married to Lady Roslyn Morauta, an economist. He had two sons, James and Stephen, from a previous marriage to Dr Louise Morauta. His younger son Stephen died in 1999.

Death
Morauta died of cancer in Brisbane on 19 December 2020. James Marape called him "the number one prime minister in the country", while Julius Chan remembered him as a friend and "visionary leader". Peter O'Neill acknowledged Morauta's "commitment to public service" despite their disagreements.

Honours
In 1990, Morauta was made a Knight Bachelor. He was appointed Knight Commander of the Order of St Michael and St George (KCMG) in the 2009 Queen's Birthday Honours.

title: Mekere Morauta