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Stephen Pagani Jackson – Videographer, Post-production Guru and proud dad of a 4 years old princess | SPJvideo.org

Latest News and Trends | Observer. Observer covers the top stories and all of the latest trends in lifestyle, arts, business political, and celebrity news around the world.

Mali müşavir Muhasebeci - izmir mali müşavir muhasebeci hizmeti. izmir mali müşavir muhasebeci hizmeti

Mali Müşavir | Kemal&Evren Özmen Müşavirlik | Ataşehir-İstanbul. Mali Müşavirlik Hizmetleri: Kemal&Evren Özmen Müşavirlik olarak, İstanbul Ataşehir’de 17 kişilik ekibimiz ile Mali Müşavirlik hizmeti vermekteyiz.

Hits2mali.Net : Le Top Mali Rap & Musique Malienne à Votre Porté. Rétrouvez Toute L'actualité de la Musique Malienne : News ; Sons ; Vidéos Mali Rap et Autres sur le Site 100% Musique Malienne

Mali Müşavir Programı - Tacmin Yazılım. Tacmin Müşavir ile mali müşavirlerin yoğun iş temposu ile gözden kaçırabilecekleri işlemleri kolaylaştırmak, iş yükünü hafifletmek birincil hedefimiz. Siz asıl yapmanız gerekenlere odaklanırken Tacmin Müşavir saniyeler içerisinde birçok işlemi sizin için tamamlamış olur.

Mali Ajans - Vergi ve Sgk Haberleri - Maliajans.com. Mali ve sgk hakkında bilgiler, güncel mevzuat yanı sıra değişen uygulamalar hakkında bilgi ve haber sunan maliye portalı.

Stephen Esketzis | Sales Funnels Architect & Internet Marketer Stephen Esketzis – ClickFunnels Expert. The Home of Stephen Esketzis where you can learn about building sales funnels and marketing automation. Learn to profit from building a sales funnel.

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Mali Müşavir Kanber KILINÇ Kızılay-Çankaya/ANKARA. Bu Sitede, Serbest Muhasebeci Mali Müşavirlik Faaliyetleri Kapsamında Yer Alan Gerçek Ve Tüzel Kişilere Yönelik Mali Konular,Teşvik Uygulamaları Yer Almaktadır.

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Anasayfa | Zeren Mali Müşavirlik Hizmetleri A.Ş.. Zeren Mali Müşavirlik, 1973’ten bu yana, sektörünün lideri olan yerli ve uluslararası birçok şirkete mali müşavirlik, vergi, sosyal güvenlik ve yönetim danışmanlığı gibi hizmetler sunmaktadır.

data Vergi – Hukuki, Mali ve İktisadi Bilgi Kaynağı.. Hukuki, Mali ve İktisadi Bilgi Kaynağı.

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Oglasi.si - Brezplačni mali oglasi. VELIK oglasnik za male oglase

The Stephen W. Terrell Music Blog. Writings, musings and radio playlists of Steve Terrell,music columnist for The Santa Fe New Mexican, and DJ on KSFR and GaragePunk Pirate Radio.

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NUR PINAR ŞENÖZ (SMMM). Mali Müşavirden Muhasebe Eğitimleri

ÖZKÖK MÜŞAVİRLİK. mali müşavirlik,muhasebe,vergi,ssk,bagkur,ithalat,ihracat,fire oranları,amortismanlar,mali,hukuki ve danışmanlık hizmetleri içermektedir

StephenBWard.com, Film Composer, Music Technologist. Stephen B. Ward is a composer of Film Scores and electronic music. In addition to his composition work, he is an experienced Music Technology Educator. He also plays keyboards in a number of musical projects, including Uncle Izzy, The Beeps, PHAM All-Stars, Mimi Maura, Elkahuna Grande y Los Reyes de las Ondes, and Tundra Ghosts.

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Join.chat. Stephen Louw is a Biokineticist based in Benoni. He studied at the University of Pretoria and the University of Zululand. Contact Stephen for a consultation

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ostermiller.org. Software, projects, and documents by Stephen Ostermiller.

Bursa SMMM Odas�. Bursa Serbest Muhasebeci Mali M��avirler Odas� Web Sitesi

Join.chat. Serbest Muhasebeci Mali Müşavir

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Gazeti la Jamhuri | Tunaanzia wanapoishia wengine. Wakati serikali ikiwekeza matrilioni ya fedha kupata umeme wa uhakika kutoka katika Bwawa la Nyerere lililoko Rufiji mkoani Pwani, hali ni tofauti kwenye vyanzo vya maji ya Mto Rufiji. Mto Rufiji ambao ndio chanzo kikuu cha umeme wa Stieglers (sasa Bwawa la Nyerere), hupokea maji kutoka vyanzo kadhaa ikiwa ni pamoja na Mto Kilombero uliopo Malinyi, mkoani Morogoro unaochangia karibu asilimia 70 ya maji ya Mto Rufiji. Kwa bahati mbaya shughuli za kibinadamu zinazoendelea ndani ya Bonde la Mto Kilombero kwa sasa zinahatarisha uhai wa Mto Rufiji na hata ufuaji wa umeme unaotarajiwa kuanza miaka michache ijayo endapo hatua za makusudi hazitachukuliwa. Kauli ya Rais Dk. John Magufuli ya kuwapo suluhu baina ya hifadhi mbalimbali na vijiji nchini aliyoitoa mwaka jana, inatumiwa kuhalalisha uwepo wa vijiji ndani ya bonde hilo, ingawa kiuhalisia uwepo huo hauna tija kwa Mradi wa Umeme wa Bwawa la Nyerere. Kwa upande mwingine, JAMHURI limegundua kuwapo kwa mnyukano kati ya wananchi na maofisa wa Mamlaka ya Usimamizi wa Wanyamapori (TAWA), hivyo kusababisha vitendo vya rushwa na uhasama miongoni mwa makundi hayo mawili. "Mipaka kati ya Pori Tengefu la Kilombero na vijiji vya Ipela Asilia na Madabadaba haifahamiki sawasawa na kusababisha uhasama huo. Askari wa TAWA hawajui katika shughuli zao za ulinzi waheshimu mpaka gani; ule wa mwaka 2012 au mpya uliowekwa mwaka 2017. "Matokeo yake wanaendesha operesheni za kulinda mipaka hiyo kimabavu wakitumia silaha za moto na kuingia vijijini wakidai wanasaka majangili wakati si kweli. Wanatumia mwanya huo kujinufaisha wenyewe, maofisa wa serikali hasa Meneja wa Bonde la Mto Kilombero, Linus Chuwa na Ofisa Tawala wa Wilaya," anasema mwananchi mmoja wa Madabadaba, Kata ya Itete Njiwa. Mwananchi huyo anasema askari wa TAWA huomba rushwa ili wasipore mali za wananchi na kuzipeleka Kituo cha Polisi Mtimbira. Malalamiko ya wananchi hao wanaoishi ndani ya Bonde la Mto Kilombero hayajashughulikiwa na kiongozi yeyote wa serikali. Tuhuma Wananchi hao wameliambia JAMHURI kuwa uonevu huo ulianza mwaka 2017 baada ya kuwekwa mipaka mipya kutenganisha Pori Tengefu la Kilombero na makazi ya watu bila kuwashirikisha wananchi wanaodai alama za mipaka mipya zipo ndani ya maeneo ya vijiji, kwenye makazi yao, na sasa wanatakiwa kuondoka. Awali, mwaka 2012, uwekwaji mipaka uliwashirikisha wananchi na kushuhudiwa na waliokuwa mawaziri, Ezekiel Maige (Maliasili na Utalii) na Therezya Huvisa (Ofisi ya Rais Muungano na Mazingira). Inaelezwa kuwa tangu awali ilikuwapo migogoro kati ya vijiji hivyo na watu binafsi waliokuwa wakihodhi maeneo hayo, wakiwatoza wakulima na wafugaji kati ya Sh 200,000 hadi Sh 300,000 kuwaruhusu kufanya shughuli za kilimo au ufugaji. Wananchi wa Ipela Asilia na Madabadaba wanahoji sababu za askari wa TAWA kutowaondoa wafugaji na wakulima waliomo katikati ya pori tengefu, badala yake huvamia makazi ya watu na kufanya unyang'anyi kwa kutumia silaha. Hata hivyo, wapo wananchi wanaoamini kuwa migogoro iliyopo ni mipango ya makusudi kuficha serikali isigundue kuwapo kwa shughuli za kilimo na ufugaji ndani ya pori tengefu ili kutoa mwanya kwa maofisa wachache wasio waaminifu kufaidika kwa rushwa. Ofisa Mtendaji wa Kata ya Itete Njiwa, Mwajabu Ramadhani, anasema alipotembelea maeneo hayo Oktoba mwaka jana alikuta mashamba ya mpunga yenye ukubwa kati ya ekari 200 hadi 300 kando ya Mto Kilombero uliomo ndani ya mipaka ya pori tengefu, kitendo ambacho ni kinyume cha sheria. Wanyang'anywa mali Akizungumza na mwandishi wetu, askari mstaafu wa JWTZ, Anastatus Itunga, amesema trekta lake ni miongoni mwa mali za wananchi wa Ipela Asilia zilizoporwa na askari wa TAWA likidaiwa kukutwa ndani ya hifadhi, kisha yeye kufunguliwa mashitaka. "Sikuwa na fedha za kuwahonga waliokuwa wakishughulikia kesi yangu. Kwa hiyo nikashindwa kesi na kunyang'anywa trekta nililonunua kwa fedha ya mkopo," anasema Itunga aliyepata shinikizo na kupooza mkono na mguu upande wa kushoto kutokana na kitendo hicho. Katika Kituo cha Polisi Mtimbira, JAMHURI limeshuhudia matrekta manane yakiwa nje ya kituo hicho, mojawapo ni lililokuwa mali ya Itunga. Mawili miongoni mwa hayo manane; New Holland na Fiat, yalikamatwa Desemba mwaka jana yakidaiwa kukutwa ndani ya mipaka ya Pori Tengefu la Kilombero ingawa wenye mali wanadai kuwa si kweli, bali; "Yalikutwa ndani ya Kitongoji cha Ikotakota." Madai hayo yanathibitishwa na Mwenyekiti wa Kitongoji hicho, Kisinza Luhende, akisema matrekta hayo yalikamatwa na askari watano wa TAWA ilhali yakiwa katikati ya kitongoji chake na kuyachukua baada ya ombi lao la kupewa fedha kukataliwa. "Usiku huo askari hao wa TAWA walipora pia mtambo wa umeme wa nguvu ya jua, simu mbili za raia na ndoo iliyojaa maandazi baada ya kufyatua risasi hewani," anasema Luhende. Mmoja wa waathirika wa tukio hilo ni Athuman Malemeza, anayesema baada ya milio ya risasi yeye na wenzake sita walitoka kwenye hema lao la muda na kuamriwa kuchana mashuka yao kisha askari wakatumia vipande vya mashuka hayo kuwafunga mikono na miguu. "Tukaamrishwa kulala kifudifudi na kuanza kuchapwa viboko wakitaka tuonyeshe trekta lililokuja kwa ajili ya shughuli za kilimo," anasema Malemeza na kuongeza kuwa baada ya kuzidiwa, akawaonyesha lilipoegeshwa trekta alilokuwa akilisimamia aina ya New Holland, mali ya baba yake. Yeye na watu wengine 14 walikamatwa na kuombwa rushwa ili wasipelekwe polisi na kuwa watu, vibarua wa kilimo cha jembe la mkono, walichangishana na kutoa Sh 30,000 kisha wakaachiwa huru; lakini yeye akatakiwa kutoa Sh 2,000,000. Baada ya kujitetea kuwa hana kiasi hicho ila Sh 200,000 tu kwenye simu yake, akaambiwa awarushie kiasi hicho na angeachiwa baada ya kutoa Sh 1,200,000 (JAMHURI lina namba na ujumbe wa muamala huo). "Nikampigia simu baba, akasema anatafuta kiasi kilichobaki. Tukiwa njiani kwenda kituoni, tukakuta trekta jingine aina ya Fiat. Mmiliki wake (anayefahamika kwa jina la Paroko Charles Simbaliyana) naye akatakiwa atoe Sh 1,200,000 liachiwe," anasema Malemeza. Wakiwa bado njiani, baba yake akatuma mtu awape askari hao Sh 400,000 ili Malemeza aachiwe akaendelee na kilimo. Akaachiwa. Kwa upande wa mmiliki wa trekta jingine, Paroko (aliyekuwa Malinyi wilayani wakati hayo yakiendelea huko Ikotakota), badala ya kutoa pesa, akaamua kutoa taarifa kwa Katibu wa Kitongoji hicho, Rashid Uhaya na kutengeneza mazingira ya kuwakamatisha rushwa askari wahusika. Wahusishwa na rushwa "Nikawasiliana na ndugu yangu anayeitwa Rashid Said, akaenda kituoni kuandaa mazingira ya kuwakamata askari wale. Nikampa Rashid ujumbe mfupi wa muamala uliotumwa kwenye simu ya askari (kutoka kwa Malemeza) na mwonekano wa askari aliyepokea zile Sh 400,000 kutoka kwa baba yake Malemeza. "Katika maelezo yao kituoni, walidai kuwa trekta hilo limekutwa ndani ya pori tengefu, lakini Rashid akamwambia Mkuu wa Kituo (OCS), John Bosco, kuwa huo ni uongo, kwamba trekta hilo wamelikuta kwenye makazi ya watu. "Akamwambia kuwa mbali na trekta hilo, lipo jingine walilikamata mapema na kuliachia baada ya kuhongwa Sh 600,000 na kumwomba OCS awapekue askari wa TAWA," anasema Paroko. Upekuzi ukafanyika na mmoja kati yao akakutwa na Sh 400,000! Paroko anasema Rashid pia alimuonyesha OCS ujumbe mfupi wa muamala uliotumwa kwa mmoja kati ya askari hao. Mbele ya OCS, kwa mujibu wa Paroko, askari hao walikiri kukamata matrekta mawili wakidai walilazimika kuliacha moja kutokana na ubovu wake. OCS akaamuru hilo nalo lipelekwe kituoni. Askari hao waliwekwa mahabusu kwa tuhuma za rushwa na baadaye kuachiwa huru, ikidaiwa ni kwa maelekezo kutoka kwa Meneja wa Bonde la Mto Kilombero, Chuwa. Hata hivyo, pamoja na ushahidi wa kutosha bado matrekta hayo yapo kituoni hadi sasa huku kukidaiwa kuwapo mipango ya kuwaokoa askari hao kutoshitakiwa kwa makosa ya rushwa na hadi tunakwenda mitamboni, bado hawajafikishwa mahakamani. Ofisa Mtendaji Kata Itete Njiwa, Mwajabu, anathibitisha kuwapo kwa malalamiko ya wananchi kuvamiwa na kupigwa na askari wa TAWA kwenye maeneo kadhaa, akisema kwamba ni katika utekelezaji wa sheria ya kulinda pori tengefu. "Mpaka wa mwaka 2017 ndio unaotambulika kisheria. Wananchi wanapaswa kuuheshimu na kuondoka maeneo hayo. Shughuli za kilimo zimekatazwa na hakuna kujenga wala kufanya maendeleo kwenye maeneo hayo," anasema Mwajabu. Lawama dhidi ya askari wa TAWA zilitolewa pia na Diwani wa Itete Njiwa, Kassim Ndonde, anayesema kazi ya TAWA ni kuzuia uhalifu si kupora wananchi. Ndonde anafahamu kuwa mpaka wa mwaka 2012 uliokuwa eneo la Mkuza haukuwa halali, ila mpaka mpya wa mwaka 2017 ndio halali, ingawa kuwekwa kwake hakukuwashirikisha wananchi. Inadaiwa kuwa migogoro hiyo ilisababisha kifo cha aliyekuwa Mwenyekiti wa Ipela Asilia, Seresi Likondemi, aliyeuawa mwaka 2017 baada ya kuvamiwa nyumbani kwake na watu wasiojulikana. Viongozi wanasemaje? Mwenyekiti wa Jumuiya ya Wazazi ya Chama Cha Mapinduzi (CCM) wilayani Malinyi, Zeno Mbelembo, anasema mgogoro huo upo tangu Serikali ya Awamu ya Nne. "Tatizo ni mpaka mpya ambao kuwekwa kwake hakukushirikisha wananchi. Alipokuja hapa Waziri wa Maliasili na Utalii, Dk. Hamis Kigwangalla, alikagua na kuona mipaka yote miwili na kuhoji tatizo liko wapi? "Tukamwambia kuwa jiwe la mpaka wa awali lilikuwa umbali wa kilometa nane lakini sasa limesogezwa kijijini kwa kilometa tano nzima," anasema Mbelembo. Anasema Dk. Kigwangalla aliahidi kutatua suala hilo lakini hadi sasa hakuna kilichofanyika. Meneja wa Bonde la Mto Kilombero, Chuwa, ameliambia JAMHURI kuwa mapitio na uwekaji wa mipaka yalifanyika kwa maridhiano kati ya hifadhi na vijiji vinavyopakana na pori tengefu. "Kazi ilianza Januari 27, 2017 katika Kijiji cha Igawa ikiwa ni utekelezaji wa Sheria ya Wanyamapori Na. 5 ya mwaka 2009. Hili lisipotoshwe kuwa wananchi hawakushirikishwa. Mapitio hayo yaliwajumuisha viongozi mbalimbali wa mkoa, wilaya, Wizara ya Maliasili na Utalii, Wizara ya Ardhi, Nyumba na Maendeleo ya Makazi na viongozi wa vijiji vyote," anasema Chuwa. JAMHURI limeelezwa kuwa vikao vya kutathmini mipaka vilijumuisha wananchi 15 kutoka kila kijiji kutokana na unyeti wa eneo la Bonde la Mto Kilombero. Baada ya JAMHURI kuondoka Malinyi wiki mbili zilizopita, Chuwa ameondolewa kituoni hapo na haijafahamika aliko hamishiwa. Katibu Tawala wa Wilaya ya Malinyi, Lameck Lusesa, anayetuhumiwa kuhusika au kuwalinda maofisa wa serikali wanaonyanyasa wananchi huku wakijinufaisha kwa rushwa, anakana tuhuma hizo akisema hana taarifa. "Iweje wewe upate taarifa huko Dar es Salaam mimi nisiwe nazo hapa Malinyi? Hizo ni taarifa za uongo," anasema Lusesa na kuongeza: "Taarifa ya kukamatwa kwa matrekta yakiwa mbugani ninayo na hadi tunavyozungumza, vielelezo viko tayari na tutaanza kuwachukulia hatua wahusika muda wowote." Anasema suala la uhifadhi wa bonde hilo si la mchezo, kwa sababu ndilo eneo pekee linalochangia asilimia 65 ya maji yanayotiririka Mto Rufiji kunakojengwa mradi mkubwa wa kufua umeme wa Julius Nyerere. "Bonde hili lina mito 28 na vijito kadhaa, lakini kutokana na uharibifu wa mazingira tumebaki na mito 14 tu inayotiririsha maji kwa mwaka mzima. Ni wajibu wetu kulilinda kwa nguvu zote bonde hili," anasema Lusesa. JAMHURI linafahamu kuwa tayari taarifa za maafande wale wa TAWA zipo mezani kwa Kamanda wa Taasisi ya Kuzuia na Kupambana na Rushwa (TAKUKURU) Mkoa wa Morogoro, Janeth Machulya. "Sisi tumeshafanyia kazi kipengele cha rushwa, kazi iliyobaki ni mamlaka nyingine kuchukua hatua zaidi," Janeth amemwambia mwandishi wa gazeti hili. Mkuu wa Wilaya ya Malinyi, Mathayo Masele, anasema wilayani humo kuna wakulima 156,000 wanaotakiwa kudhibitiwa kulinda pori tengefu na kuokoa mazingira ya Mto Kilombero. "Nilishakataza wasilime maeneo hayo. Niliwaambia kuwa eneo hilo ni 'buffer zone' na linalodhibitiwa na TAWA. Wasifanye shughuli za kiuchumi katika maeneo hayo," anasema Masele. Masele anashauri ukulima unaotakiwa kufanyika kulinda mazingira ni ule wa kisasa unaofuata ushauri wa kitaalamu. "Bonde lisingekuwapo na wananchi wasingekuwapo na namna ya kuhakikisha bonde linabaki salama ni kuwaondoa wananchi wote walioko kwenye mipaka ya hifadhi. "Maji ya bonde hili ndiyo yatakayotumika kwenye Mradi wa Umeme wa Nyerere, hatuwezi kukubali umeme wa bei rahisi ushindwe kupatikana kwa sababu wananchi wanachezea hifadhi. "Mpaka sasa serikali haijaleta maelekezo mengine, yatakapotoka kwetu ni sheria. Hivyo, ninawataka wananchi kutoingia kwenye hifadhi. Mimi siwatumi TAWA wakaue watu! Mtu akiingia kwenye hifadhi ambayo tunaihitaji sana, mpige ngwala! Ndiyo. Kwa sababu amevamia hifadhi," anasema Masele. Kamishna Msaidizi Mwandamizi wa TAWA anayehusika na Uhusiano wa Umma, Twaha Twalibu, anasema mamlaka hiyo itajenga vigingi 650 kwenye mpaka wa mwaka 2017 kuzunguka mzingo wote wa pori tengefu ili kuondoa mkanganyiko uliopo. Twaha anasema vigingi hivyo vitatenganishwa kwa mita 500 katika kilometa 325.69 za mpaka huo tofauti na mpango wa awali wa kuvitenganisha kwa kilometa moja. Katibu wa Waziri wa Maliasili na Utalii, Aristides Mkembela, amewashauri wananchi wa vijiji hivyo kuandika barua rasmi kwa waziri kumkumbusha ahadi ya kuunda kamati ya kuchunguza mgogoro wa mipaka hiyo. Usuli Bonde oevu la Kilombero lenye ukubwa wa kilomita za mraba 7,967 lilianzishwa mwaka 2002 likiwa miongoni mwa maeneo oevu nchini chini ya Mkataba wa Kimataifa wa Ramsar. Lipo katika wilaya za Malinyi, Kilombero na Ulanga mkoani Morogoro. Ndani yake kuna Pori Tengefu la Kilombero lililotangazwa katika Gazeti la Serikali mwaka 1952 kwa Sheria ya 'Flora and Fauna Ordinance' na baadaye kupewa GN namba 269 ya mwaka 1974 chini ya Sheria ya Wanyamapori Na. 12 ya 1974. Wakati huo lilikuwa na ukubwa wa kilometa za mraba 6,500 ambazo kwa sasa zinakadiriwa kubaki kilomita za mraba 2,200 tu baada ya kumegwa na kuanzishwa vijiji na shughuli mbalimbali za kibinadamu.

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