The Trump Administration Should Index the Capital Gains Tax to Inflation
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Posted by Alexander Hendrie on Monday, May 1st, 2017, 10:55 AM PERMALINK
President Donald Trump has repeatedly promised he will enact pro-growth changes to the tax code to increase economic growth, create more jobs, and increase wages.
While the best way to achieve this goal is working with Congress to pass tax reform legislation, there are also other ways to achieve this. One change the Trump administration can make to the code immediately is directing Treasury to account for inflation when calculating capital gains taxes as outlined in a 1992 legal memo commissioned by the National Chamber Foundation and prepared by the law firm Shaw, Pittmann, Potts & Trowbridge.
The capital gains tax is one of several layers of taxation in the existing tax code. This tax is levied on income that has already been taxed at the individual level and is then reinvested into the economy. This extra layer of taxation creates a bias against savings and suppresses productivity and new investment. In turn, this hinders the creation of new jobs, higher wages, and increased economic growth.
A capital gain is defined in the tax code as the value of an asset at the time of sale minus the "cost." Since the inception of the IRC, Treasury has interpreted "cost" to mean the original purchase price at the time of the purchase.
This interpretation fails to take into account any gain that is based on inflation. No real value has been added to an asset so no additional taxes should be owed. According to research by the Tax Foundation, about 50 percent of capital gains are actually from inflation.
Ending this inflation tax would reduce a barrier to reinvesting in the economy, which would lead to stronger growth, just as President Trump has promised. There is a clear policy rationale for indexing capital gains taxes to inflation. Similarly, there is a clear legal justification for Treasury to do so.
Current Law Distorts Against Long-Term Decision-making
Without an inflation index, the capital gains tax discourages long-term investment by exposing long-term investors to greater inflation risk than short-term investors.
For example, an investor who makes a capital investment of $1,000 in 1980 and sells that capital for $2,000 in 1996 will be taxed for a $1,000 gain. However after adjusting for inflation, the investor realized a gain of just $241 (1,000 in 1980 - $1759 in 1996).
By comparison, an investor that made a capital investment of $1,000 in 1996 and sold for $2,000 just one year later has a much higher real after-tax gain. As a result, the current tax code provides incentive for speculation, as opposed to long-term investment.
A basic principle of any equitable tax system is that taxpayers in equivalent circumstances should pay equivalent taxes. Referring to our earlier example, suppose that our long-term investor sells his $1,000 investment for $1,000, or no gain. In real economic terms, these two taxpayers are in identical circumstances. Both saw no real capital gain.
However, one will pay a tax on $759 of "income," while the other pays no tax at all. In the absence of inflation-indexing, many investors are forced to pay capital gains taxes on real capital losses. In such circumstances, capital gains taxes amount to a levy on capital. Intuition tells us that a capital levy was never the intent of Congress when it created the IRC in 1913, or its many revisions thereafter. The history of congressional action concerning capital gains and the IRC since 1941 supports this conclusion.
Clear Legal Justification for Indexing Cap Gains to Inflation
As noted by the 1992 legal memo, there is clear justification for Treasury to interpret "cost" to account for inflation.
This decision is based on three specific questions:
1. Is the tax code sufficiently ambiguous to allow for administrative interpretation of "cost" in this instance?
2. Does regulatory or legislative history offer an implied interpretation that could preclude Treasury's authority?
3. Does existing case law support Treasury authority in this specific instance?
First, the tax code does not specifically define the term "cost". The tax code does define a capital gain in terms of its "adjusted basis" and specifically defines "basis" in terms of "cost." Based on the precedent established by the Supreme Court under Chevron U.S.A. v. Natural Resources Defense Council., the memo concludes that the tax code is sufficiently ambiguous.
Therefore, as the memo notes, "interpreting cost to refer to the true economic consequences of the taxpayers investment is as reasonable as interpreting it to refer only to the nominal dollars expended to purchase the asset."
Second, the legislative history of the tax code, and capital gains supports Treasury's discretion. In 1918, when capital gains were explicitly written into the tax code, the economics of prices was well established, but not yet a part of mainstream public policy discussions. Virtually no questions of inflationary effects were raised in debate.
It could be argued that Congress' repeated failure to write specific inflation-indexing language into the tax code amounts to an implicit rejection of such an interpretation of "cost." However, two factors undercut this assertion. First until 1986, capital gains enjoyed a significant preference, most often a 50% exemption. In congressional debates, this exemption was frequently cited as sufficient to offset inflation's effect on capital gains. In 1986, Treasury recommended an inflation index and elimination of the preference in its original proposal for fundamental tax reform.
Unfortunately, Congress took the advice to eliminate the preference, but ignored inflation indexing. Since 1986, inflation indexing legislation has been passed in both houses of Congress, but has never been enacted.
Third, existing case law is a strong argument for Treasury discretion. As noted by the study, numerous cases directly and specifically support Treasury discretion. Even before Chevron, courts showed great deference. The most poignant and pertinent is U.S. v Ludey (1927). Ludey dealt with the issue of adjustment to "cost" in capital gains. The court agreed with Treasury, which had defined "cost" with an adjustment for depreciation as Congress did not intend to tie the agency to a particular definition of "cost," to the exclusion of other economic principals.
More from Americans for Tax Reform


Giant Steps, Tiny Steps
Giant Steps is a John Coltrane song infamous for being difficult to improvise over, because it has massive key changes (hence "giant steps") that are hard for musicians to keep track of.
It didn't seem to give Coltrane too much trouble though:
The "circle of fifths" is the sort of landscape in which these steps (giant or otherwise) can be taken. Say we start with the note C. Within the key of C major, if we move up five notes we get to a G (C, D, E, F, G). This G is the fifth of C. Likewise, if we move up five notes from G we get to D (G, A, B, C, D). Continuing this we eventually walk around all 12 notes in the scale by fifths (because \[ 5n \: \mathrm{mod} \: 12 \] cycles through all possibilities).
Here's what happens if you do a step-by-step walk around the circle of fifths. (The chords sound like they're alternating between low and high pitch because I moved around the chords to fit within a smaller range of pitches.) Every one of these samples is going to repeat once, so you'll be able to hear it repeat at the midway point.
If you take three of these fifth-sized steps at a time, you end up using only four chords out of the twelve:
Here's four steps around, which of course means three chords. It has a different rhythmic feel because it's based on counting to three instead of four, but the chord changes are still similar. This is also the set of chord changes most similar to what's in Coltrane's song.
Here's what happens if you walk at five steps around: you end up with chords right next to each other on the scale.
Because 12 is divisible by 1, 2, 3, 4, and 6, and because 5 is just 6-1 (so the same as going 1 step in the other direction after jumping half the circle), any integer value of jumps around the circle leads to a repetitive pattern. Any linear recurrence mod 12 gives us a human-recognizable pattern of chords.
We could try to fix this by jumping into the world of the pseudorandom. Instead of just adding \[ n \] at every step, let's use an LFSR or a Mersenne Twister to generate more-random (but still not totally random) sequences. They should sound more strange to the human ear, providing a bizarre musical experience while still being grounded in recognizable patterns.
Would this work? Well…not exactly. We can generate a random sequence of chord changes using something like the code below. Because the cycle here is so long (Python's random module has a period of \[ 2^{19937-1} \]), if we're going to hear any sequence as "random", this should be it.
import random
def note(n):
 """Converts position on circle of fifths to a note name"""
 notes = ['C', 'G', 'D', 'A', 'E', 'B', 'Gb', 'Db', 'Ab', 'Eb', 'Bb', 'F']
 return notes[n - 1]
for i in range(12):
 print(note(random.randint(1, 12)))
Here's a sample "song" made using the above code.
Do you hear this as a random sequence? My guess is no. Human brains are very good at detecting patterns even in truly random data, and the scope of what's allowed here (only 12 options, all major chords, repeats once) just doesn't allow for something that sounds all that "random". We may have giant steps, but it's still hard to go for a random walk.


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Unitary Method Problem
Date: 02/01/99 at 19:13:36 From: Tamara Subject: A Unitary Method Problem Runts come in a carton. There are 8 packages in one carton. There are 3 boxes in each package. If there are 170 runts in one box, how many runts are there in 6 cartons?
Date: 03/01/99 at 17:48:36 From: Doctor Swiss Subject: Re: A Unitary Method Problem This can be a difficult question to take in all at once. The best way to approach it is to break it down into steps. The first step is to notice how runts, boxes, packages, and cartons are related. It might help to draw a diagram, like this one: 170 runts/box --> 3 boxes/package --> 8 packages/carton --> 6 cartons Just so you know, by runt/box, we mean runts in a box. Now you can see how everything is related, and you can also see the steps that you have to take. Now to find out the number of runts in 6 cartons, it would help us to see how many packages are in 6 cartons. Why? Well, once we know the number of packages in 6 cartons, we can find out the number of boxes in 6 cartons, and finally the number of runts in 6 cartons. So now we are trying to find the number of packages in 6 cartons. We know the number of packages on 1 carton is 8. What if we had 2 cartons? Then we would have 8 cartons from the first package and 8 from the second, for a total of 8 + 8 = 16. Note that this is also 8 * 2 = 16 cartons. Try this for 3 cartons. I hope you can see the jump and figure out that there are 8 * 6 packages in 6 cartons. You can repeat this process to find that there are 3 * 8 * 6 boxes in 6 cartons. You need one more step to find the number of runts in 6 cartons. It turns out that this problem is just one big multiplication problem. Please write back if you need more help or have any more questions. Good luck, - Doctors Swiss, Teeple, and Stacey, The Math Forum _URL_
Search the Dr. Math Library:
Ask Dr. MathTM
© _PHONE_ The Math Forum

source: HuggingFaceFW/fineweb-edu


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The Scunthorpe problem occurs when a spam filter or search engine blocks e-mails or search results because their text contains a string of letters that are shared with an obscene word. While computers can easily identify strings of text within a document, broad blocking rules may result in false positives, causing innocent phrases to be blocked.
Origin and history
The problem was named after an incident in 1996 in which AOL's dirty-word filter prevented residents of the town of Scunthorpe, North Lincolnshire, England from creating accounts with AOL, because the town's name contains the substring cunt. Years later, Google's filters apparently made the same mistake, preventing residents from searching for local businesses that included Scunthorpe in their names.
Other examples
Mistaken decisions by obscenity filters include:
Refused web domain names and email addresses
- In April 1998, Jeff Gold attempted to register the domain name
shitakemushrooms.com, but he was blocked by an InterNIC filter prohibiting the "seven dirty words" which was active between 1996 and the transfer of control to ICANN. (Shitake is from the Japanese name for the edible fungus Lentinula edodes.)
- In 2000, a Canadian television news story on web filtering software found that the website for the Montreal Urban Community (Communauté urbaine de Montréal, in French) was entirely blocked because its domain name was its French acronym CUM (_URL_); "cum" (among other meanings) is English-language slang for "semen".
- In February 2004, in Scotland, Craig Cockburn reported that he was unable to use his surname (pronounced "Coburn") with Hotmail. Separately he had problems with his workplace email because of the string cialis within his job title of software specialist. He was told by Hotmail to spell his name C0ckburn (with a zero instead of the letter "o"); Hotmail later reversed the ban. In 2010 he had a similar problem registering on the BBC site where again the first four characters of his surname caused a problem for the content filter.
- In February 2006, Linda Callahan, a resident of Ashfield, Massachusetts, was initially prevented from registering her name with Yahoo! as an e-mail address as it contained the substring Allah. Yahoo! later reversed the ban.
- In July 2008, Dr. Herman I. Libshitz was initially unable to get the e-mail address he wanted from Verizon because it contained the substring shit. A spokesperson commented: "As a general rule (since 2005) Verizon doesn't allow questionable language in e-mail addresses, but we can, and do, make exceptions based on reasonable requests. The one from Dr. and Mrs. Libshitz certainly is reasonable and we regret the inconvenience and frustration they've been caused."
Blocked web searches
- The filter of the free wireless service of the town of Whakatane in New Zealand blocked searches involving the town's own name, because the phonetic analysis used by the filter deemed the "whak" to sound like fuck. The town name is Maori, and in the Maori language "wh" is most commonly pronounced as "f".
- Gareth Roelofse noted: "We found many library Net stations, school networks and Internet cafes block sites with the word'sex' in the domain name. This was a challenge for RomansInSussex.co.uk because its target audience is school children."
- In July 2011, web searches in China on the name Jiang were blocked following claims on the Sina Weibo microblogging site that former president Jiang Zemin had died. Since the word "Jiang" also means "river" in Chinese, searches related to rivers including the Yangtze (Cháng Jiāng) produced the message "According to the relevant laws, regulations and policies, the results of this search cannot be displayed."
Blocked emails
- In October 2004, it was reported that the Horniman Museum in London was failing to receive some of its e-mail because filters mistakenly decided that its name was a version of the words horny man.
- Problems can occur with the words socialism, socialist, and specialist because they contain the substring Cialis, the brand name for an erectile dysfunction medication commonly advertised in spam e-mails. Blocking of the word specialist is liable to block emailed résumés and curricula vitae and other material including job descriptions.
Blocked for word with two meanings
- In May 2006, Ray Kennedy from Manchester in the UK found that e-mails that he had written to his local council to complain about a planning application had been blocked as they contained the word erection when referring to a structure.
- In October 2004, e-mails advertising the pantomime Dick Whittington sent by a teacher from Norwich in the UK were blocked by school computers because of the use of the word Dick, sometimes used as slang for penis.
- In February 2003, members of Parliament at the British House of Commons found that a new spam filter was blocking e-mails to them. It blocked e-mails containing references to the Sexual Offences Bill then under debate, and some messages relating to a Liberal Democrat consultation paper on censorship. It also blocked e-mails sent in Welsh because it did not recognise the language.
- Resumes of magna cum laude graduates have been blocked by spam filters because of inclusion of the word cum, which here is Latin for with but in English is sometimes used as slang for semen.
- Blocked e-mails and web searches relating to The Beaver (based in Winnipeg) caused the publisher to change its name to Canada's History after 89 years of publication. Publisher Deborah Morrison commented: "Back in 1920, The Beaver was a perfectly appropriate name. And while its other meaning is nothing new, its ambiguity began to pose a whole new challenge with the advance of the Internet. The name became an impediment to our growth".
- A councillor in Dudley found an email flagged for profanity by his council's security software after mentioning the Black Country dish faggots.
- In 2007, the Royal Society for the Protection of Birds blocked ornithological terms such as cock (male bird) and tit, Shag and Booby from its discussion forums.
- Residents of Penistone in South Yorkshire.
- Lightwater in Surrey suffered similarly because its name contains the substring twat.
- Residents of Clitheroe (Lancashire, England) have been repeatedly inconvenienced because their town's name includes the substring clit, which (among other meanings) is short for "clitoris".
News articles damaged
- In June 2008, a news site run by the American Family Association filtered an Associated Press article on sprinter Tyson Gay, replacing instances of "gay" with "homosexual", thus rendering his name as "Tyson Homosexual".
- The word "ass" may be replaced by "butt", resulting in "clbuttic" for "classic" and "buttbuttinate" for "assassinate".
- In December 2011, it was reported that software used by Virgin Media had filtered words including "Arsenal" (for "arse"), and "Canal" (for "anal").
See also
- Censorship by Google
- Cupertino effect
- Detecting spam
- Medireview – arose as blindly replacing "eval" with "review" in the word "medieval"
- Clive Feather (25 April 1996). In Peter G. Neumann. "AOL censors British town's name!". ACM Committee on Computers and Public Policy.
- Declan McCullagh (23 April 2004). "Google's chastity belt too tight".
- Paul Festa (27 April 1998). "Food domain found "obscene"". News.com.
- "Foire aux questions". radio-canada.ca. Retrieved 24 February 2011.
- Barker, Garry (26 February 2004). "How Mr C0ckburn fought spam". Sydney Morning Herald. Retrieved 24 February 2011.
- Cockburn, Craig (9 March 2010). "BBC fail – my correct name is not permitted". blog.siliconglen.com. Retrieved 24 February 2011.
- "Is Yahoo Banning Allah?". Kallahar's Place. Retrieved 24 February 2011.
- "When your name gets turned against you". Archived from the original on 5 August 2008. Retrieved 3 August 2008.
- "F-Word Town's Name Gets Censored By Internet Filter". Retrieved 27 July 2011.
- Chin, Josh (6 July 2011). "Following Jiang Death Rumors, China's Rivers Go Missing". The Wall Street Journal. Retrieved 7 July 2011.
- Kwintner, Adrian (5 October 2004). "Name of museum is confused with porn". News Shopper. Retrieved 24 February 2011.
- "Comment headaches". The Peking Duck. 21 November 2004. Retrieved 24 February 2011.
- BBC E-mail filter blocks 'erection' 30 May 2006
- Sam Jones Panto email falls foul of filth filter The Guardian 14 October 2004
- BBC E-mail vetting blocks MPs' sex debate 4 February 2003
- BBC Software blocks MPs' Welsh e-mail 5 February 2003
- Maher, Kris. "Don't Let Spam Filters Snatch Your Resume". Career Journal. Retrieved 11 February 2008.
- "Canada's The Beaver magazine renamed to end porn mix-up". Agence France-Presse. 12 January 2010. Retrieved 12 January


text:
Eye Lymphoma Symptoms
The most common symptoms for eye lymphoma include:
- blurry vision
- decrease or loss of vision
- floaters (seeing small dots or lines in your field of vision)
- redness or swelling in the eye
- being extra sensitive to light
- eye pain (though this is rare)
Lymphoma usually affects both eyes, though the symptoms may be more obvious in one eye.
Who is at risk for eye lymphoma?
People at risk for getting eye lymphoma include those who:
- have rheumatoid arthritis or other autoimmune diseases
- have certain medical problems that affect their immune system
- have AIDS (acquired immunodeficiency syndrome)
- are taking certain medications to prevent the body from rejecting a transplanted organ
People without any of these risk factors can still develop eye lymphoma.

source: openbmb/Ultra-FineWeb


text:
As a statistics PhD candidate at the University of Auckland, I spend my days researching how to model buses in real-time, and then use this to make improved predictions of arrival time and travel time.
As the lead developer of iNZight, I'm responsible for developing and maintaining a data visualisation and analysis tool used by New Zealand schools, universities, and various other individuals and organisations around the world.
I've completed all of my study at the University of Auckland, originally studying biological sciences with a marine science specialisation, I was swiftly coerced to switch to a double major in biology and statistics. While I enjoyed most of my biology papers, I found I enjoyed statistics more (it is more enjoyable, and they introduced me to this thing called R). Therefore, I didn't hesitate to enrol in postgraduate study in statistics.
The main goal of my current work is to model Auckland's entire public transport system in real time, in order to make reliable preditions about arrival time. The first piece of the puzzle involves a particle filter model to determine the speed (and other variables) based on the observed GPS position of all buses in the Auckland public transport network. The second piece is a Kalman filter that uses bus speeds from the particle filter to estimate the speed along individual segments of road. Finally, the estimated speeds will be used to predict how long it will take for each bus to travel from its current position to future stops.
What is a particle filter? Basically, parallel universes. But instead of universes, we have buses! A whole fleet of imaginary—but plausible—buses, all traveling along the route at different speeds, some stopping at bus stops and traffic lights while others don't. Then, whenever we receive a GPS position update from the real bus, we delete any imaginary buses that are no longer plausible (i.e., near the observed location).
And how about that Kalman filter you mentioned? This is just a way of updating a previous estimate when we receive a new observation, allowing the state (speed along a section of road) to change over time, but also allowing for uncertainty in the measurements (bus speeds). The more buses that recently traveled down a piece of road, the better our estimate of the average speed—and how variable it is: did the buses travel at similar speeds, or were they quite different?
The size-selectivity of fishing gear is of particular interest to fisheries managers, aiding in the reduction of by-catch and increase of profits. Size-selectivity models have typically been fitted using GLMs and mixed-effects models implemented using software such as SAS. We investigate a Bayesian approach to fitting these models, with special focus on the comparability of frequentist and Bayesian models. We look at several case studies, which are used to establish the validity of our models by comparing our results to those published in previous analyses. MCMC diagnostic tests and PPCs for overdispersion are explored, and random-effects are shown to be the preferred method of modelling overdispersion in the data. Having formulated a general model, several extensions are investigated. The Poisson distribution is used as an alternative likelihood function, allowing the models to make use of any population size distribution information, and multiple random-effects models are implemented that were previously found to be too complex. Semiparametric selection curves—notably basis splines—are used with the constraint that they be continuous, non-decreasing functions of length. A new R package,
BSM, is introduced as a simple tool for fitting many of the Bayesian selectivity models discussed in this thesis.
Abstract: Reverberation mapping is a technique used to infer the lag, τ, between two light curves obtained from two different regions of AGN. The lag can later be used in the estimation of the mass of the central black hole. Traditional reverberation mapping methods involve the use of the CCF, and more recently Bayesian models to estimate the lag, however these require long, expensive observational campaigns to obtain the data necessary to infer the lag accurately. The difficulty in obtaining the data has led to the development of a new technique where the CCFs from multiple poorly-measured AGN are combined, or stacked, to infer a typical lag for the sample. Through simulation, this method was shown to recover the lag, although the population lag variability and uncertainty of the lag estimate due to the sparse data were difficult to differentiate from the stacked CCF. Therefore, we proposed using a Bayesian hierarchical model as an alternative, with the advantage of obtaining individual estimates for population variability and estimation error. After first implementing a simple model to show our method could be used to recover the population mean lag, we constructed a model that would analyse multiple AGN and infer the population distribution of lags. We were able to recover the population parameters, and their associated uncertainties, and show that the population variability was separable from the uncertainty in estimating the mean lag.
I'm currently the lead designer, developer, and maintainer of iNZight, a free, easy-to-use data exploration, visualisation, and analysis tool targeted towards users with little or no prior statistics experience, allowing them to produce complex graphs with ease. iNZight is developed by students here at the University of Auckland, usually as part of a project, which is overseen by Chris Wild.
I started working on the project in the middle of 2013, and over the next four years have managed to contribute to all of the components, most notably the graphics package (iNZightPlots), and more recently the main GUI. I've also been responsible for maintaining the 10 R packages behind iNZight, the R repository, the Windows, Mac, and Linux installers, and the website.


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all its components and take the stress of the tape feeding through its parts as well as the VHS spinning its feeders on its parts.
- Tape Loader
- -The tape loader feeds the tape onto the deck as well as ejecting the tape when the user wants to remove it. It's built snugly hold VHS tapes and secure it to the tape deck. It's plastic is painted black so it blends in when people insert and remove tapes it blends in. The loader has a metal surround the tape to remove the chances of breaking that might happen to plastic over time lifting and moving VHS tapes.
- -The housing protects the components inside of the VCR. It's built to fit over all the components and frame and keep users out while having openings for ventilation in high heat areas. It painted a stone gray color to look good in appearance and match the rest of its outside visible parts. The housing is made from aluminum to be durable in movement and absorb heat off the components.
- -The frame gives a rigid support to attach all the components to as well as seal off the system. It's built to fit all the parts and maximize space while keeping its overall size small. It's painted black to provide a contrast to all the components inside of the VHS. The frame gives the unit's components protection from damage and space out the parts to minimize heat.
- -The connections/bridges provide connections between board's circuits. It's built to fit inside the frame and fit onto the circuit boards. It's exposed wire and plastic since users wont see the part. The connections/bridges are flexible to allow for different distances between boards to be connected with the same part.
- -The display shows the user what the VCR is currently doing as well as provide useful information about the VHS tape or other things it may be doing. It's built to fit in front of the unit while being large enough to read. It's made to match the rest of the parts in the front and flow with the overall look of the unit. The display's clear coating allows users to read the light material and process data.
- Rear panel cover
- -The rear panel cover is to provide information on the inputs and outputs on the back off the VCR. It's built to fit on the back of the frame where all the plugs come out of the unit from one of the circuit boards. It's black in color to match the frame. The panel is made separate from the frame because its easier to print the information on a small cut piece of plastic instead of the large frame.
- -The feet provide a balance to the system so it sits level in its location. It's built to fit underneath the VCR and be the same height as the feet on the base piece. They're black to match the unit and not be noticeable. The feet have rubber on the bottom to give the unit grip so it doesn't move around once you set it in place.
- -The spacers provide rigidity in the unit in areas where pressure by a user carrying it may damage components inside the VCR. It's made to fit in its two different locations. The are white in color to be easily identifiable. The spacers protect important parts from harm and hold weak areas together in the unit.
- -The Base seals the bottom of the VCR. It's made to fit the frame of the unit. It's unfinished metal since it's underneath and not noticeable. The base is hard and gives some support to components attached to the frame and heat sinks the boards while keeping them off the ground with its feet.
|Assembly step||What was done||Ease of assembly||Tools used|
|1||Motherboard screwed on to housing||Fairly easy||Phillips head screw driver|
|2||Tape deck screwed onto the housing||Fairly easy with some complications due to tight spaces for some of the screws and a holding bracket that was misplaced but then later found||Phillips head screw driver, pliers|
|3||Tape loader put in place on top of the tape deck||Fairly easy||Phillips head screw driver|
|4||The converter box was then put in place||Easy||Phillips head screw driver, pliers to hold up screws|
|5||Power converter was put in place||Fairly easy, trouble with locating where ground cable was to be connected||Phillips head screw driver|
|6||Back panel put in place||Easy||Phillips head screw driver|
|7||circuit board for user interface put into place||Fairly easy||Hands to clip panel into place|
|8||All wires reconnected across all boards||Average, there were some missing wires before our dissection||Hands|
|9||User input panel put into place||Fairly easy||Part clipped in by hand|
|10||Bottom housing screwed into bottom of the frame||Fairly easy||Phillips head screw driver|
|11||Top housing screwed into top of the frame||Fairly easy||Phillips head screw driver|
|12||Feet screwed onto bottom housing||Fairly easy||Phillips head screw driver|
How the VCR Works
Analyses and Testing
- A VCR will on average be used 3 times a week
- Product lifespan 10 years
- 3 uses/week*52 weeks/year*10 years = 15,600 uses
- 15,600 uses * 3 =46800 uses (error allowance)
- Test one out of every 1,000 tape loaders
- Use a machine to simulate inserting and ejecting tape
- If tape loader reaches 50,000 then pass the batch
- If tape loader fails before 50,000 further testing required
- Test 5 tape decks of the group of 1000 that failed
- If one of 5 fails discard batch
- If all 5 tape decks pass, release batch
- Maintain record of pass/fail, and batches tested for future reference
Reflection on Disassembly/assembly
The disassembly and reassembly, were hardly labor intensive, requiring only use of hand, a Phillips head screwdriver, and pliers on rare occasion. The reason for such ease in deconstruction and reconstruction was, the product is designed in separate modular components. Reassembling the VCR was almost the exact reverse of the dissection, although many different reassembly processes could have been chosen. The steps used to put the VCR back together were chosen based upon the initial deconstruction by the group. In rebuilding the VCR the same screwdriver was used, however, it was manageable to put the product back together, without reusing the pliers. The entire product was reassembled to the original configuration initially given, with the exception of a repaired gear in the tape loader, which originally did not work.
For the time period
- Make the device smaller
- Layered printing of circuit boards - Reduce empty space by stacking circuit boards and including a fan for cooling - Smaller front control panel by reducing the size of large buttons
- Second tape deck for recording or dual play of VHS tapes
- Include a receiver for better audio quality and amplification
- Include DVD player for recording VHS to DVD and convenience of an all in one media player
- MP3 Line in to allow music playback
- Plastic clips to hold secure circuit boards to frame to reduce manufacture time and separate components
- Use more durable backings of buttons to reduce tendency to break and malfunction over time
- Use more plastic parts for ease of recycling
Marshall, B. (2008). HowStuffWorks "How VCRs Work". Retrieved November, 2008, from : _URL_


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I'm working on strengthening my F#-fu and decided to tackle the Facebook Hacker Cup Double Squares problem. I'm having some problems with the run-time and was wondering if anyone could help me figure out why it is so much slower than my C# equivalent.
There's a good description from another post;
Source: Facebook Hacker Cup Qualification Round 2011
A double-square number is an integer X which can be expressed as the sum of two perfect squares. For example, 10 is a double-square because 10 = 3^2 + 1^2. Given X, how can we determine the number of ways in which it can be written as the sum of two squares? For example, 10 can only be written as 3^2 + 1^2 (we don't count 1^2 + 3^2 as being different). On the other hand, 25 can be written as 5^2 + 0^2 or as 4^2 + 3^2.
You need to solve this problem for 0 ≤ X ≤ 2,147,483,647.
10 => 1
25 => 2
3 => 0
0 => 1
1 => 1
Numbers From Competition
My basic strategy (which I'm open to critique on) is to;
 1. Create a dictionary (for memoize) of the input numbers initialzed to 0
 2. Get the largest number (LN) and pass it to count/memo function
 3. Get the LN square root as int
 4. Calculate squares for all numbers 0 to LN and store in dict
 5. Sum squares for non repeat combinations of numbers from 0 to LN
 - If sum is in memo dict, add 1 to memo
 6. Finally, output the counts of the original numbers.
Here is the F# code (See code changes at bottom) I've written that I believe corresponds to this strategy (Runtime: ~8:10);
open System
open System.Collections.Generic
open System.IO
/// Get a sequence of values
let rec range min max =
 seq { for num in [min.. max] do yield num }
/// Get a sequence starting from 0 and going to max
let rec zeroRange max = range 0 max
/// Find the maximum number in a list with a starting accumulator (acc)
let rec maxNum acc = function
 | [] -> acc
 | p::tail when p > acc -> maxNum p tail
 | p::tail -> maxNum acc tail
/// A helper for finding max that sets the accumulator to 0
let rec findMax nums = maxNum 0 nums
/// Build a collection of combinations; ie [1,2,3] = (1,1), (1,2), (1,3), (2,2), (2,3), (3,3)
let rec combos range =
 seq {
 let count = ref 0
 for inner in range do
 for outer in Seq.skip!count range do
 yield (inner, outer)
 count :=!count + 1
let rec squares nums =
 let dict = new Dictionary()
 for s in nums do
 dict.[s] <- (s * s)
/// Counts the number of possible double squares for a given number and keeps track of other counts that are provided in the memo dict.
let rec countDoubleSquares (num: int) (memo: Dictionary) =
 // The highest relevent square is the square root because it squared plus 0 squared is the top most possibility
 let maxSquare = System.Math.Sqrt((float)num)
 // Our relevant squares are 0 to the highest possible square; note the cast to int which shouldn't hurt.
 let relSquares = range 0 ((int)maxSquare)
 // calculate the squares up front;
 let calcSquares = squares relSquares
 // Build up our square combinations; ie [1,2,3] = (1,1), (1,2), (1,3), (2,2), (2,3), (3,3)
 for (sq1, sq2) in combos relSquares do
 let v = calcSquares.[sq1] + calcSquares.[sq2]
 // Memoize our relevant results
 if memo.ContainsKey(v) then
 memo.[v] <- memo.[v] + 1
 // return our count for the num passed in
// Read our numbers from file.
//let lines = File.ReadAllLines("test2.txt")
//let nums = [ for line in Seq.skip 1 lines -> Int32.Parse(line) ]
// Optionally, read them from straight array
let nums = [_PHONE_; _PHONE_; _PHONE_; 602519112; 858320077; _PHONE_; 415485223; 874566596; _PHONE_; 65; 421330820; _PHONE_; 5; _PHONE_; _PHONE_; 4225; _PHONE_; 0; 1; 3]
// Initialize our memoize dictionary
let memo = new Dictionary()
for num in nums do
 memo.[num] <- 0
// Get the largest number in our set, all other numbers will be memoized along the way
let maxN = findMax nums
// Do the memoize
let maxCount = countDoubleSquares maxN memo
// Output our results.
for num in nums do
 printfn "%i" memo.[num]
// Have a little pause for when we debug
let line = Console.Read()
And here is my version in C# (Runtime: ~1:40:
using System;
using System.Collections.Generic;
using System.Diagnostics;
using System.IO;
using System.Linq;
using System.Text;
namespace FBHack_DoubleSquares
 public class TestInput
 public int NumCases { get; set; }
 public List Nums { get; set; }
 public TestInput()
 Nums = new List();
 public int MaxNum()
 return Nums.Max();
 class Program
 static void Main(string[] args)
 // Read input from file.
 //TestInput input = ReadTestInput("live.txt");
 // As example, load straight.
 TestInput input = new TestInput
 NumCases = 20,
 Nums = new List
 var maxNum = input.MaxNum();
 Dictionary memo = new Dictionary();
 foreach (var num in input.Nums)
 if (!memo.ContainsKey(num))
 memo.Add(num, 0);
 DoMemoize(maxNum, memo);
 StringBuilder sb = new StringBuilder();
 foreach (var num in input.Nums)
 var blah = Console.Read();
 //File.WriteAllText("out.txt", sb.ToString());
 private static int DoMemoize(int num, Dictionary memo)
 var highSquare = (int)Math.Floor(Math.Sqrt(num));
 var squares = CreateSquareLookup(highSquare);
 var relSquares = squares.Keys.ToList();
 Debug.WriteLine("Starting - " + num.ToString());
 Debug.WriteLine("RelSquares.Count = {0}", relSquares.Count);
 int sum = 0;
 var index = 0;
 foreach (var square in relSquares)
 foreach (var inner in relSquares.Skip(index))
 sum = squares[square] + squares[inner];
 if (memo.ContainsKey(sum))
 if (memo.ContainsKey(num))
 return memo[num];
 return 0;
 private static TestInput ReadTestInput(string fileName)
 var lines = File.ReadAllLines(fileName);
 var input = new TestInput();
 input.NumCases = int.Parse(lines[0]);
 foreach (var lin in lines.Skip(1))
 return input;
 public static Dictionary CreateSquareLookup(int maxNum)
 var dict = new Dictionary();
 int square;
 foreach (var num in Enumerable.Range(0, maxNum))
 square = num * num;
 dict[num] = square;
 return dict;
Thanks for taking a look.
Changing the combos function slightly will result in a pretty big performance boost (from 8 min to 3:45):
/// Old and Busted...
let rec combosOld range =
 seq {
 let rangeCache = Seq.cache range
 let count = ref 0
 for inner in rangeCache do
 for outer in Seq.skip!count rangeCache do
 yield (inner, outer)
 count :=!count + 1
/// The New Hotness...
let rec combos maxNum =
 seq {
 for i in 0..maxNum do
 for j in i..maxNum do
 yield i,j }
share|improve this question
Can you link or show your C# equivalent. Hard to compare against invisible code. :) – gradbot Jan 13 '11 at 15:57
I've added the C# code and the approximate run times for each. 8 minutes for F# and 1:40 for C# (YMMV). – Jacob Jan 13 '11 at 16:20
Could anybody post the


Principles of A Happy Family
Updated: Oct 11, 2020
What do Happy Families have in common?
With COVID19 cases back on the rise it seems we will likely be in lockdown for months to come. Being so close for so long has put pressure on many families. For this reason we tried to distill into a few core tenants what happy families have in common.
What follows are five principles...each with their own symbol so we can better remember them when times get tough. We also included emergency strategies for dealing with family problems.
We welcome you to join our efforts and suggest changes to existing or new principles.
First Principles
Positive Community
Happy families surround themselves with people that they want to emulate and that share universal principles. Positive communities support each others families by helping other to remember first principles like "Charitable Interpretation" and strategies like "Just Give a Hug". A positive community is available in times of need to listen, facilitate understanding, and avoids judging or other bad behavior.
Charitable Interpretation
Happy families try to take the most positive and optimistic interpretation that of other people's actions. We should assume that other people, especially family members, have good intentions. This helps us to avoid jumping to negative conclusions. If someone says something hurtful we should ask questions to clarify instead of assuming that their intention is to harm.
Silver Rule
Most of you know about the golden rule, "Treat others the way you want to be treated." but we like the Silver Rule even better..."Treat others the way they want to be treated." To do this you need to know the other person. Every person is different, and every person has their own unique personality, love language, and preferred communication style. Love others they want need to be loved.
Trust Not Fear
In the movie the Peaceful Warrior it brings up the concept of absolute vulnerability. Absolute vulnerability is when you are completely vulnerable to the people you love instead of getting defensive. This is hard because its the people you care about most that have the power to hurt you. But when we trust that they are trying to help us we can let go of our fear of rejection and disappointment.
Emotional Bank Account
The Emotional Bank Account measures how much stress a relationship can take. When we do something nice we make a deposit. When we hurt someones feelings we make a withdrawal. If the account runs low then even small things can cause big arguments and hurt feelings. Before this happens, we should make deposits and avoid putting stress on a relationship. This is especially true for people that live with each other because we often don't realize all the little withdrawals we make.
Emergency Strategies
Here are some strategies we recommend for dealing with family problems. You are welcome to suggest others.
Give a Hug
All families go through rough patches. Sometimes people argue. Sometimes feelings get hurt. When this happens we might know what to do. But we can always give a hug. Hugs show we care even if we don't know what to say or don't yet have the strength to say we are sorry.
Say I Love You
Above all...Love. Let others know that you are here to support them when they are in need. You can always say "I Love You" even when you feel angry. You can always say "I'm here for you and everything is going to be okay."
Say I'm Sorry
We can always say we are sorry...even if we don't think whatever happened is entirely our fault. You can say "I'm sorry that your feelings are hurt" or "I'm sorry that I didn't do better". Feelings are complicated and we can always do better.
Say Thank you
You can always give a complement to show your appreciation. Say "thank you for everything you do." Remind them of reasons why you love them and are grateful to have them in your life.
Be Vulnerable
"A warrior is not about perfection. Or victory. Or invulnerability. She's about absolute vulnerability. That's the only true courage."
Those that are closest to us can sometimes hurt our feelings. That is because we care about what they say and do. This makes us vulnerable, and that is ok. When we allow ourselves to be vulnerable we are telling the other person that we care about them. We show that we are humans with flaws, and that make us approachable and trustworthy.
"You should trust and not fear the people that love you... even though they are the people who can hurt you the most. Let down your weapons and hold hands so that you stand together against the storm." - Sumay
Call Safe People
Safe people are members of your Positive Community that are there for you when you need help.
Sometimes we all feel alone, helpless, or misunderstood. Maybe you just had a fight with your big sister...or maybe your husband is acting more thick headed than usual. Whatever it is we can all sometimes benefit from talking to a safe person.
Safe people are true friends. First and foremost that means they listen to you. They won't pretend to know more about your life than you. They won't pass judgment on you or your family. When you tell them about your struggles they won't derail the conversation by talking about theirs. They care about your relationships and can help you remember first principles and strategies for handling emergencies.
Avoid talking to people who bring you down or set a bad example for how to treat others. For example, when we are angry or upset we should avoid talking to people who might encourage our anger, take sides, or worse. People do this sometimes because it is an easy and cheap way to make us feel better in the moment and in the process make them feel more important. By saying, "You should be angry" or "What a horrible thing they did" they validate our emotions making us feel safe and free to share with them. But at what cost?
Safe people care about your family. They means they love you AND your relationship with your sister. That means they love you AND support your marriage. They listen carefully and ask thoughtful questions. They help to de-escalate stressful situations so that we can avoid doing things we may regret. They remind us that we are all flawed people, but that we all deserve love, friendship and understanding.
By Sumay and Aila McPhail... with help from Mommy and Daddy


mind.
Just as the good nutrition of body is not done by taking one thing, likewise mind also needs good nutrition of many virtuous tendencies. Body needs things with vitamins, minerals, salt etc. likewise mind also for its nutrition needs many things.
Double foolishness
The entire'savadya yoga' (sinful associations) or eighteen types of indulgence in sins—all this is bad nutrition of mind. Mind is not hungry; it is getting food; it is living, but brain is not functioning properly. All the organs of body are not functioning properly because the poor mind is getting bad food. When it gets bad food then it will exhibit its play, will torment. Today how many people are suffering from mental torments! Its reason is that human being is giving bad nutrition to mind. How can he escape from mental torture? If there has to be escape from mental tortures and tensions then mind will have to be given good nutrition. When mind is not given balance food then why to complain that there are so many worries, mind is not well? Some people say mind is not in order, makes us dance to its tunes, passions are troubling. But they do not think that what are we doing for the mind? Why are we blaming it? When we ourselves are giving bad nutrition to mind then why are we afraid of its inevitable consequences? This is double foolishness. The consequence of action has to be borne. The Lord said, "Biiyamandavsa balaya". This is double foolishness of the fool. One act of foolishness was committed earlier, and now foolishness is done to conceal it.
What is nutrition?
The matter of good nutrition of mind is very important. It gets nutrition, and does not get bad nutrition. Whenever thought of sinful propensity comes it has to be ousted.
Question is what is the nutrition of mind? In the language of Ayurveda, the nutrition of mind is sattvagua. That person who has more of sattvagua, his mind will be healthy. More of rajogua and tamogua is bad nutrition of mind. In the context of Jain philosophy, the bad nutrition of mind are feelings of—kṛṣṇa leśyā(black mentality), nīla leśyā(blue mentality), and kapota leśyā(pigeon mentality). Feelings of Tejo leśyā (lustrous mentality), padma leśyā(lotus mentality) and śukla leśyā(white mentality) are good nutrition of mind. (Each leśyāhas its own psychic colour and set of emotions. In Uttarādhyayana sūtra detailed account is available) All these last three nourish mind and consciousness. Our effort should be that the emotions pertaining to these last three praise worthy leśyās stated above, are more and the emotions of the first three leśyās do not come at all. By such an attempt mind will continue to get good nutrition.
Sattvagua: sattvasāra
In Ayurveda, the person having sattvagua is called sattvasāra (having the essence of sattva=pious). Its identification mark is that he will not be arrogant, will be filled with devotional feelings. Second thing is that his memory will be very strong. Third thing is that he will be filled with gratefulness. From these three qualities of devotional feelings, memory and gratefulness the sattvasāra can be identified. All these three nourish mind, are good nutrition for mind. Arrogance, forgetfulness and ungratefulness make mind powerless, are bad nutrition for mind.
To remember the help of benevolent person, to experience it, is gratefulness. The fourth preceptor of Terāpantha Acharya Srimajjayacharya was very highly learned and meditative Acharya. He had studied with Muni Hemarajaji. After rising to the position of Ācārya he wrote the following to express his gratefulness to the teacher:
"Mein to bindu samāna ho, tum kinho sindhu samāna"
Oh! Revered Muni I was just like a drop of water. You made me like an ocean. These were the expressions of a great knower of Agamas. He is writing this for a Muni. This is gratefulness.
Ponder-able question
By gratefulness mind gets good nutrition. Modesty, perseverance, fearlessness, politeness, simplicity—these qualities develop by giving good nutrition to mind. Those in whom these are developed they are sattvasāra.
Let everyone think, how much time he is devoting to body and what is he doing for mind? To serve body alone, to ignore mind, is a mentality like after making one multimillionaire turning him out of the home. Is this not happening today? Let individual think and plan time properly so that body and mind both may remain healthy. A person giving proper nutrition to both alone can make life happy, peaceful and blissful.
Title: Invitation To Health
Author: Acharya Mahaprajna
Publisher: Adarsh Sahitya Sangh
Edition: 2013
HN4U Digital Edition: Ratna & Amit Kumar Jain
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Page glossary
 1. Acharya
 2. Agamas
 3. Ayurveda
 4. Body
 5. Brain
 6. Consciousness
 7. Fearlessness
 8. Guṇas
 9. Jain Philosophy
 10. Leśyā
 11. Muni
 12. Nīla
 13. Rajas
 14. Sattva
 15. Sattvaguṇa
 16. Science
 17. Sūtra
 18. Tamas
 19. Terāpantha
 20. Uttarādhyayana
 21. Uttarādhyayana Sūtra
 22. Ācārya
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What Is schedule a?
Online technologies make it easier to organize your document administration and raise the productiveness of the workflow. Look through the short information as a way to fill out IRS schedule a?, stay clear of mistakes and furnish it in a timely manner:
How to complete a schedule a form?
 1. On the website hosting the document, click on Start Now and move for the editor.
 2. Use the clues to fill out the applicable fields.
 3. Include your individual information and contact information.
 4. Make sure that you choose to enter proper information and numbers in correct fields.
 6. Refer to Help section if you have any concerns or contact our Support staff.
 7. Put an digital signature on the Form 1040 (Schedule A) printable using the help of Sign Tool.
 8. Once document is done, click Done.
PDF editor permits you to make alterations towards your Form 1040 (Schedule A) Fill Online from any internet linked gadget, customise it based on your requirements, sign it electronically and distribute in several approaches.
Video instructions and help with filling out and completing form 1040 schedule a
Instructions and Help about Form 1040 (Schedule A)
Okay we are going to do problem ap6 from chapter 10 and this is about self-employment taxes so web mrs. singer owns a profitable sole proprietorship for each of the following cases uses schedule SC form 1040 computer 2010 self-employment tax in her income tax deduction for the tax we you have the link have create a link I'm little but also if you're looking at this outside of motor you can go to the IRS ty gov site or you just do a Google search for form a se self-employment tax and it'll give you this adobe fill in the blank form that you can save or you can print and works pretty slick so in our first case number a missus singers net profit from the schedule was fifty one thousand four hundred fifty eight dollars and she had no other earned income so in this case we can use because there is no other earned income we can use the short form so on line two we're going to enter our net profit which is fifty one or 58 and we would had any above lines which we don't have any so we stick at 51 for 58 next we need to multiply our amount times 0.9 two three five okay so that's giving us a little base deduction for our our self-employment tax so this is not a Excel form so you have to do the calculation on the side so we take 50 1004 58 times 0.9 two three five and we get 47 521 we take that amount times okay so times our 15.3% and we come out with a tax of 7-2 7-1 so that will be our self-employment tax is going to go on our schedule 10 are our 1040 form we then we get a deduction for that which is an above the line for its one-half of the self-employment tax remember that's basically pain given us a deduction for the business expense so 7,000 271 times 50% rounded up gives us three six three six so that is what our taxes are so our self-employment tax in case a 7,000 271 and our income tax deduction is three thousand 636 okay next we're going to look at Part B which says mrs. singers net profit from Schedule C was 51,000 for 58 only this time she also received a $70,000 salary from an employer so we're gonna have to use the long-scheduled so section b of form s e and works much the same so we're gonna start off first the questions in part one did not apply to us at this point so part two our profit from our business which is 51 for 58 and that's going to carry over to our next line we do the same thing that we did last time so we're going to take that times 0.92 3/5 which gives us 47 521 okay now here's where it gets a little different
Common Mistakes
Don't enter information as it's been reported to you
Don't enter items on the correct line
Automatically take the standard deduction
Forgot your state healthcare individual mandate
When you have negative numbers, you use a minus sign
itemized deductions - FAQ
This sort of question should be resolved by looking at the IRS' officialinstructions for the tax form and year in question. You only need to attachsuch items as the IRS' official instructions direct you to attach. Recentlythere has been a trend of requiring fewer attachments.For the sake of answering this specific question for this specific year thereappears to be no such requirement. The Form 1099B was already reported to theIRS and the Schedule D instructions make no mention of attaching it. You mayneed to attach a "statement required under Regulations section 1.1h1e."Id. lines 10 and 18.For actual advice on filling in your forms consult a tax attorney oraccountant.
There should be a change to my tax form 1040 schedule D, which doesn't affectmy tax liability. Do I need to send a 1040x?
You dont give enough information.If the change is significant and to gross proceeds the IRS will pick up onthis so it might be in your best interests to file a 1040x.However if the change is minor and will result in minor change change to taxliability the hassle to amend may not be worth it.Occasionally the IRS computers will have some logic and not send out a taxbill for a 10 change in tax liability. However sometimes the computer willsend a demand notice for a.50 liability.
For a resident alien individual having farm income in the home country, India,how to report the agricultural income in US income tax return? Does the form1040 schedule F needs to be filled?
The answer is yes it should be. Remember that you will receive a credit forany Indian taxes you pay.
If an undocumented resident wants to pay taxes and she is paid in cash by heremployer, how can she file taxes when she applies for an ITIN? Does she use aSchedule C Form 1040 or a Form 4852?
Schedule C is used if the person is selfemployed. Form 4852 is used foremployment. There is a difference.
I run a business and I am a sole proprietor who files a long 1040 tax formwith a Schedule C. How will the Schedule C and business expenses be handledunder this new tax legislation?
The bill introduces a great deal of complexity for business income that isincluded as part of a personal return. So much for simplifying the tax code.The House and Senate bills took different approaches to dealing with the factthat the top corporate rate under the new law would be so much less than thetop personal rate. The House had a complicated scheme that imposed thecorporate rate on a portion of Schedule C and Schedule E earnings and thepersonal rate on the rest of it with the portion subject to the personal ratevarying depending on the type of business. This is supposed to be simplerThe Senate meanwhile simply proposed a tax exclusion for a portion ofSchedule C and Schedule E earnings with various numbers batted around duringthe negotiations as well as a cap on the exclusion to discourage abuse.According to what I'm reading the compromise bill that came out ofreconciliation will simply allow you to deduct 20 of your Schedule C andSchedule E passthrough earnings from your income without any cap.There are also several changes relating to deductibility of certain businessexpenses the most significant of which have to do with net operating losses.Until the bill is finalized it's going to be hard to predict what willhappen in addition passage of this bill is still uncertain with Marco Rubioand Bob Corker both on record as opposed to the bill the Republicans cannotafford to lose anyone else at all and at the moment two Republican Senatorsare too ill to vote which means at this moment the Republicans do not havethe votes needed to pass the reconciled bill.
How do people file taxes when dealing with cryptocurrencies as part of theirown income stream? What forms and what schedule on the 1040 do people placetheir earnings from Bitcoin for example?
According to information issue by the IRS bitcoin is reported like anysecurity bought and sold with the capital gain reported for each sale. Thisis reported on Form 8949 and Schedule D. You probably need to get assistanceon doing this from a competent tax professional if you are not familiar withhow to do this. It can get complicated if you have multiple transactions


text:
50th Congress of the European Regional Science Association: "Sustainable Regional Growth and Development in the Creative Knowledge Economy", 19-23 August 2010, Jönköping, Sweden
Poverty has been an important area of study in Spain for a long period of time. Many authors have analyzed the number and characteristics of Spanish poor population. Nevertheless, one of the most important criticisms to Spanish studies is related to the variable selected to proxy household's income. Until 2007 the Survey on Income and Living Conditions (SILC) did not include an estimation of the value of house's ownership. The lack of that estimation could provoke biased results at least by two ways: it underestimates some incomes and, at the same time, it affects families' distribution around the poverty line. In 2007 this variable, called Imputed Rent (IMRENT), was calculated for the first time in Spain. Therefore, it was possible to use it and compare the results obtained following the traditional methodology or introducing a new calculation of Income per Unit of Equivalent Consumption in Spanish households taking into account IMRENT. We present a descriptive analysis and a probit estimation to calculate the probability of leaving poverty when the variable is considered. The results show the relevance of this proxy to households' wealth since its incorporation change the profile of Spanish poor: if we do not consider it most people older than 65 years are under poverty line, especially women. But if we include it a big share of widows and retired people cross the border and leave poverty. There is a clear economic policy implication: in the actual situation, with problems to finance Public Pensions' System, it should be necessary to take into account not only current income but wealth to calculate Spanish widow's and retirement pensions. We also obtain a positive effect of been the house owners or if the family is paying a mortgage.


text:
Representing signals using only timing information and feature extraction for automatic speech recognition
Acoustic signals are separated into frequency components by filtering in the inner ear and represented by streams of spike trains in the auditory nerve. Typically, the spikes are all-or-none stereotyped waveforms, so all the information represented by the spikes is encoded in their timing. This raises the question: how can band-pass signals be represented by timing information only? ^ It is well known that only a special class of bandpass signals, called Real-Zero(RZ) signals can be uniquely represented by their zero-crossings. However, it is possible to invertibly map arbitrary bandpass signals into RZ signals, thereby, implicitly represent the bandpass signal using the mapped RZ signal's zero-crossings. This mapping is known as Real-Zero Conversion(RZC). In this dissertation a class of novel signal-adaptive RZC algorithms is proposed. Specifically, algorithms to convert an arbitrary bandpass signal into other signals, whose zero-crossings contain sufficient information to represent the bandpass signal's phase and envelope are presented. Since the proposed zero-crossings are not those of the original signal, but only indirectly related to it, they are called hidden or Covert Zero C&barbelow;rossings (CoZeCs). Rational signal functions of the complex-time variable ξ are reviewed. The proposed algorithms are used to represent speech signals processed through an analysis filter bank and it is shown that they can be reconstructed given the CoZeCs. ^ Based on this model, a novel approach to extract noise robust features for speech recognition is developed in the second part of this dissertation. Speech was processed first by a bank of band-pass filters. At the output of the band-pass filters the signal is subjected to a log-derivative operation which naturally decomposes the band-pass signal into analytic and anti-analytic components. The average instantaneous frequency (AIF) and average log-envelope (ALE) are then extracted as coarse features at the output of each filter. Further refined features may also be extracted—a sequential hierarchy of modulation analysis—from the analytic and anti-analytic components. Speech recognition experiments with the Aurora 2 task was performed. For clean training, (compared to the mel-cepstrum front end) the AIF/ALE front end achieves an overall improvement of 7.97% in accuracy rates. ^
Engineering, Electronics and Electrical
"Representing signals using only timing information and feature extraction for automatic speech recognition"
Dissertations and Master's Theses (Campus Access).


mind busy from thinking about competing.
How anxiety affects a person is up to the person themself. They have to decide if they want it to help them compete better or stop them from competing to the best of their ability. This is a lot easier said than done, when it comes to swimming it's easier to get into a negative headspace. Having one bad race can lead them into a down spiral of their anxiety turning from positive to negative.There are different mental strategies that a swimmer can practice to help them get their anxiety under control. Some of these strategies are helpful for some swimmers, but they are not effective for everyone. Imagery, breathing techniques, and tia chin, are some of the best techniques that a swimmer can do to help them lower their anxiety before a race.
In a study by Sean Cia, look at different methods to help lower anxiety and depression in student-athletes. Throughout the course of the study the most effective method was tai chin. According to Sean Cia, tia chin is "a kind of relaxation exercise", with relaxing an athletes mind can help them to let go of some of the stress that they care about through the courses of the season. However, at the end of the study students say they know short-term effects on their anxiety and depression. This may be because they were unfamiliar with tai chi and where to use it. This is important to take into consideration, because an athlete may not have a proper understanding of what the task was and they were being asked. For a person that has been doing this sport for several years, it may be hard for them to add new techniques to help them with their mental health. Without having help from incorporating tia chin their schedule to making time for it they are mostly likely to forget about practicing tai chin. Which was noticeable in the study done by Sean Cia, that with the two groups there was no significant difference in the results. Looking at the whole of the study, there are good points that are benign made, but if the swimmers do not keep up with the practices. There is no true way of seeing if these techniques are truly useful in helping swimmers.
Emotions of swimmers are constantly changing though the season, where towards the end swimmers anxiety is acting up the most. The pressure of performing at a championship, is something that can have a very negative effect on a swimmer. With the fear of not performing could cause the team from not winning the overall championship. Or the meet is the last chance for a swimmer to get a cut for NCAA championship ro olympic trials. The build up to these meets, push swimmers to power through their anxiety and see if all their hard work will pay off. In a study done by Phillip Vacnher called "Changes of swimmers' emotional States during the preparation of the National Championship." Vacnhers writes, "emotional states were characterized by distinct trajectories during the training period preceding a major competition." With different trajectories were the representation of different swimmers leading up to the competition. Some swimmers that were able to have reduced training leading into the meet were able to compete better than swimmers that did not have reduced training into the meet. When a swimmer had a bad race before the championship meet, they were more likely to head in the meet with a higher anxiety than other swimmers.
Reduced training is a conversation that a coach and swimmer need to have together, if they do not have this conversation there could be confusion on what the swimmer focuses on. Causing them to have been reducing their training for the wrong meet, which would cause a sense of panic and overwhelming amount of anxiety. Vanchers claim "swimmers felt more unpleasant emotions, fewer pleasant ones and lower positive expectations of their ability to cope and reach goals," the emotion that swimmers are being mostly faced during these experiences is anxiety. The amount of anxiety that swimmers are feeling when their training is reduced at the wrong time is destroying their motivation. Which leads into making their new training goals hard because they were not prepared for their goals to end at that race. Where in reality they are just so overwhelmed by the amount of anxiety that is being placed on them, they lose all motivation to compete.
Anxiety affects such a large amount of swimmers that it is not common that a swimmer has to deal with some type of anxiety that another swimmer might have been going through. There is still a small amount that has not been feeling that high of anxiety as other swimmers, this swimmer is just experiencing a different level of confidence than other swimmers will experience throughout their career. This type of swimmers is a different kind, where they thrive in stressful situations and that is where they perform the best because their confidence is over ruling their anxiety. This swimmer goes through a little bit of anxiety but instead of it affecting them in a negative way, they thrive on it. Anxiety has created this idea that it will always affect a swimmer in a negative way. But when these types of athletes fail for the first time, they are hit with all the emotion that other swimmers feel after every meet. Failure, disappointment, angery, and anxiety. These swimmers may be able to overcome this failure, but there will always be a little bit of anxiety they feel each time they race. Instead of using the anxiety as a way to fuel them, but keeping them afraid of feeling anxiety again.
College swimming is such an interesting sport to understand, because looking at the outside it seems like such a simple sport. Just get in a pool and swim the fastest to get to the wall first. In reality, it is so much more than just getting a hand on the wall. Swimmers are racing the clock, trying to improve their time, well also scoring points for their team. Swimming is as much an individual sport as it is a team sport. Imagine having the pressure of being in a team sport, well also computing individually for yourself. This is where anxiety is formed throughout the sport. There is so much pressure put on swimmers to put up best times at each meet that it takes a mental toll on them. Add being a full time college student on top of the pressure from swimming. Anxiety needs to stop being seen as an excuress from swimmers. There are very few people that can keep their grades up well and also perform in a sport every weekend. Colleges and coaches need to start to understand that this type of anxiety is the reason why there are so many swimmers that feel overtrained and burnt out. Colleges need to stop seeing student-athletes as a way to make money, but as college students that are being asked to bend over backwards to be amazing students and athletes. Anxiety needs to be viewed as not just a mental illness but as an injury in a way. If You don't fix an injury it will just keep getting worse, until it becomes unable to swim. That Is what anxiety represents, being an invisible injury. Without getting help for anxiety, there would be a point where that swimmer can no longer push through it.
Jones, G., & Hanton, S. (2019). Interpretation of Competitive anxiety symptoms and goal attainment Expectancies. Retrieved 2021, from
Vacher, P., Nicolas, M., Martinent, G., & Mourot, L. (2017, June 07). Changes of swimmers' emotional States during the preparation of National Championship: DO recovery-stress States MATTER? Retrieved April 17, 2021, from
Hatteberg, S. (2015). Institutional stress and compromised social support in collegiate athletics: The student-athlete experience. Retrieved April 17, 2021, from
Cia, S. (2000). Physical exercise and mental health: A content integrated approach in coping with college students' anxiety and depression. Retrieved from
Stoa, R., Fogaça, J., & Johnsen, L. (2020). Feel the Pressure: Stress and Intrinsic Motivation in Collegiate Swimmers. Retrieved 2021, from
Hanton, S., & Connaughton, D. (2020). Perceived control of anxiety and its relationship to self-confidence and performance. Retrieved 2021, from
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 1. davidbdale says:
 Articles in "Quotation Marks."
 Journal names and all publications in Italics.
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In my last blog post, Sales and Marketing – Explaining the Disconnect, I introduced you to the Why Chain, a concept that I originally developed as a way for organizations to understand the difference between real outcomes and red herrings in a decision process. If you haven't read that post yet, go read it now to get the background (plus it's a fun one). Now let's use the Why Chain to get a laser focus on our perfect potential customers – specifically to understanding customers and what really drives them.
In the last post, you saw how to keep asking WHY until you get to a real outcome – the REAL goal of the specific work to be done. In this post, I'll show you how to do a WHY chain to get deeper into the heads of your perfect potential customers – a step that is critical to developing great content that will really engage those people you want to buy your products or services.
Let's jump right into an example and you'll see what I mean. I'm going to expand on an example I used in a webinar the other day to start us off, with a company that sells expert document translation services.
 1. Why do people buy document translation services?
 2. Because they need to present their documents in other languages.
 3. Why do they need to present their documents in other languages?
 4. They want to appeal to potential customers who speak other languages.
 5. Why is that important?
 6. They work with customers all over the world.
 7. Why don't they leave their documents in English and let global customers do their own translations?
 8. It's important that the translations are precise. We don't want to leave anything to chance.
 9. Why not? What is that important?
 10. The translations are critical to the operation of high-tech instruments and need to be exactly right.
 11. What would happen if they were wrong?
 12. People could get hurt by the high-tech instruments they're buying if they don't use them correctly.
 13. What would happen if that occurred?
 14. Possible lawsuits, bad PR, overall ugliness. We need to mitigate those risks.
I'm going to stop there, but you're getting the idea, right?
Remember from the last post that the final step in a Why Chain is to tie the first statement to the last statement, so in this case we learn that people buy document translation services to mitigate risk. (And yes, you can do multiple Why Chains with the same starting point and get to different end points. One place this one could end up is at "global expansion," which is a worthy outcome as well – people buy document translation services to enable global expansion.)
That last step is really the magical one when it comes to identifying what is really driving your perfect potential customers. When you follow a Why Chain to find a real outcome, you find a way to tie whatever you do or sell to the REAL outcomes your customers are after – and THAT is where you start to stand out from your competitors. You now have a deeper understanding of your customers' motivations, and you can capitalize on that with your content, your engagement strategy, and your lead nurturing plan. Your materials will illustrate to your perfect potential customers that you understand their world.
I had complete impotence. The andrologist made a helpless gesture that, they say, these are the consequences of prostatitis that was not treated at one time. It's necessary, like, to live and get used to it, especially since I am already a pensioner. Yeah, now. He began to look for a way out and bought a Levitra. I noticed improvements already in the middle of the course, and a stable result was already almost closer to the end of the course. And you don't need to take anything else, after the cancellation, the potency is preserved! Read more at
As a marketer, that's an amazing place to be. Now, how ELSE can you impact the outcomes of your customers? Now that you understand their real outcomes, how ELSE can you talk about what YOU do in a way that will make them regard YOU as an authority in the things that are important to them?
The Why Chain is a powerful tool, and, used well, can seriously impact your marketing efforts, your sales efforts, and possibly your entire go-to-market approach.


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Tribe v. Peterson
964 P.2d 1238 (Wyo. 1998)
- The Tribe family moved to Wyoming and bought their first horse from the Petersons.
- Some time after buying the horse, both Tribes (husband and wife) were separately thrown off the horse. Mr. Tribe broke his wrist.
- Tribe sued for breach of warranty
- Tribe argued that that the Petersons had guaranteed that horse would be "gentle." He also argued that the Petersons negligently and fraudulently misrepresented the horse's nature.
- That is known as an express warranty.
- Express warranties for sale of goods are codified in UCC §2-313(1)(b), which says, "any description of the goods which is made part of the basis of the bargain creates an express warranty that the goods shall conform to the description."
- In order for a seller to make an express warranty, they must make a statement of fact that relates to the goods and becomes part of the bargain.
- The Petersons argued that it would be impossible to guarantee a horse wouldn't buck, so they would never have made such an express warranty.
- The Trial Court found for the Petersons. Tribe appealed.
- Appellate Court affirmed. Tribe appealed.
- Wyoming Supreme Court affirmed.
- The Courts all found that there was no misrepresentation. The horse was gentle, but even gentle horses throw riders sometimes.
- Basically the Courts said that any horse seller would know that it was not possible to guarantee anything with regards to horse attitudes, so there was no way the Petersons would have made an express warrantee.


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Bird by Bird
Anne Lamott
Full-Book Quiz
1. 1. When did Lamott begin writing?
2. 2. What is Lamott's advice for writer's block?
4. 4. The phrase "Bird by Bird" originates from which of the following?
5. 5. How does Lamott prefer to do research for a book?
6. 6. What does KFKD represent?
7. 7. Who is Carpenter?
8. 8. Lamott compares writing to everything except which of the following?
9. 9. What was the title of Lamott's first book?
10. 10. Lamott uses index cards for what purpose?
11. 11. Lamott believes that every character possesses which of the following?
12. 12. What is the most significant image from Lamott's essay on school lunches?
13. 13. What example does Lamott use to illustrate the importance of plot treatments?
14. 14. Lamott advises her writers that good writing must have which of the following?
15. 15. How does Lamott honor Brice?
16. 16. What is Lamott's view about writing groups?
17. 17. How does Lamott deal with an overly critical student?
18. 18. How does Lamott feel about publication?
19. 19. Which proves most useful to Lamott when she is jealous of another author?
20. 20. What advice does Lamott give her students regarding libel?
21. 21. What did Lamott write on an index card to remind herself of her aunt?
22. 22. Lamott contacts the vineyard to what end?
23. 23. Who counsels Lamott when she is disappointed by success?
24. 24. What purpose does Lamott's one-inch picture frame serve?
25. 25. Lamott believes in which of the following?
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Fisher Science Education, through a partnership with Beyond Benign, developed this classroom ready slide presentation that briefly describes the 12 principles of green chemistry. The presentation first focuses on the role of chemists in society and introduces green chemistry as a way to solve environmental problems. Each principle is defined and presented in the context of a basic application.
Summary prepared May 2008 by Julie Haack, University of Oregon.
Fisher Science Education, ; Beyond Benign, What is Green Chemistry?. _URL_ wps/ downloads/ segment/ ScienceEducation/ pdf/ green_12PrinciplesGreenChem.pdf (accessed June 2011).


of social sophistication and elegance. When we offer clients a cup of finely made tea at the beginning or end of a spa service, we extend Lu Yu's quest to find what is gracious and exalted in small moments of pleasure.
Seasons and Landscapes
Folklore makes many associations with the seasons, landscapes, and places that can support our understanding of subconscious connections in spa treatments. Summer is associated with brightness, joy, openness, strength, the sun, warmth, and with citrus, floral, spicy, and tropical aromas.
On the other hand, winter is associated with the end of a cycle, going within, hibernation, and aromas like apple, cinnamon, clove, fir, frankincense, peppermint, pine, and nutmeg.
In spring, new beginnings provide new opportunities and we experience childlike enthusiasm. Spring can be rainy and so treatments like Vichy showers are perfect compliments to the season.
In the fall, people start to slow down and prepare for quiet and reflection. Autumn is associated in olden times with the pitch black of midnight and with the moon. Earthy, homey, warm, and woody aromas are comforting, while detoxification treatments like herbal wraps help to prepare the body for winter.
Treatments developed around a desert theme connect clients to heat, open spaces, and the transformative nature of the sun. Purification is strongly associated with the desert and with aromas and herbs like juniper berry and spices and sage.
By contrast, forest settings link us to adventure and exploration, to grow and find strength, to our innate inner wisdom, and to universal protection.
If you want clients to feel civilized, mannerly, and tranquil, you might create a treatment around a garden theme, as gardens remind people of abundance, cultivated beauty, and refined manners. Smells from the South or Central American jungle, like ambrette seed, amyris, black pepper, cascarilla bark, copaiba balsam, elemi, peru balsam, rosewood, tagetes, tonka bean, vanilla, and West Indian bay create links to instinct and impulse. Exotic treatments feel adventurous and exhilarating.
In ancient times, the Mediterranean was a byway for trade between peoples of the region, including the Egyptians, Greeks, Middle Easterners, Phoenicians, and Romans. Treatments with Mediterranean flare connect clients to an open exchange of ideas and to integrated culture. Herbal aromas like basil, clary sage, hyssop, laurel, lavender, lemon balm, myrtle, rosemary, sweet fennel, and sweet marjoram are strongly associated with this region.
Wonderful Moments
As therapists, we can enhance clients' enjoyment of treatments by knowing the history and lore of the products we use in the service. These stories, shared in quiet moments, enrich our understanding of the world around us and connect us to what is lovely, simple, and wonderful in each moment and in every experience.
 Anne Williams is a licensed massage therapist, esthetician, aromatherapist, certified reflexologist, registered counselor, educator, and author. The work outlined in this article and the images are adapted from portions of the author's textbook, Spa Bodywork: A Guide for Massage Therapists (Lippincott Williams & Wilkins, 2007). Williams is also the education program director for Associated Bodywork & Massage Professionals. She can be reached at _EMAIL_ or _EMAIL_.


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Computer security researchers say that the GSM phones used by the majority of the world's mobile phone users can be listened in on with just a few thousand dollars worth of hardware and some free open-source tools.
In a presentation given at the Chaos Communication Conference in Berlin, researcher Karsten Nohl said that he had compiled 2 terabytes worth of data - cracking tables that can be used as a kind of reverse phone-book to determine the encryption key used to secure a GSM (Global System for Mobile communications) telephone conversation or text message.
While Nohl stopped short of releasing a GSM-cracking device - that would be illegal in many countries - he said he divulged information that has been common knowledge in academic circles and made it "practically useable."
Intercepting mobile phone calls is illegal in many countries, but GSM-cracking tools are already available to law enforcement. Knoll believes that criminals are probably using them too. "We have just basically copied what you can already buy in a commercial product," he said.
The flaw lies in the 20-year-old encryption algorithm used by most carriers. It's a 64-bit cipher called A5/1 and it is simply too weak, according to Nohl. Using his tables, antennas, specialised software, and $30,000 worth of computing hardware to break the cipher, someone can crack the GSM encryption in real time and listen in on calls, he said. If the attacker was willing to wait a few minutes to record and crack the call, the total cost would be just a few thousand dollars, he said.
There are about 3.5 billion GSM phones worldwide, making up about 80 percent of the mobile market, according to data from the GSM Alliance, a communications industry association representing operators and phone-makers.
Because even discussing wiretapping tools can be illegal, researchers have steered clear of this type of work. But after consulting lawyers with the Electronic Frontier Foundation, Nohl and his collaborators set upon a way of conclusively disclosing the flaws in the GSM system without - they believe - breaking the law.
Last August they kicked off an open-source project to create the cracking tables - something that would take a decent gaming computer about 10 years to compute - and they have shown which open-source tools could be used to intercept messages, but they have stopped short of designing a device to intercept the messages. This is, however, something that a technically sophisticated hacker could figure out, Nohl said.
"I don't think anything we did was illegal," Knoll said. However, "using what we produced in certain circumstances would be illegal," he added.
Two years ago, hackers David Hulton and Steve Miller embarked on a very similar project, but they did not complete their work, Nohl said.
Knoll, who uses a BlackBerry GSM phone himself, says that the point of the research is to make it clear that encrypted GSM calls can be listened into. "I certainly use my phone differently than before, trying to keep confidential calls on encrypted lines instead," he said.
A spokeswoman with the GSM Association said that her group would be looking into the researchers' claims in the coming days and stressed that any type of mobile-phone eavesdropping would be illegal in many countries. "This isn't something that we take lightly," she said in an e-mail interview.
The group has developed a next-generation standard called A5/3 that is considered much more secure. That's the standard that is used on 3G networks to carry internet traffic.


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MGT8034 Strategic Management of Human Resources and Innovation
Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at .
In the context of an ever faster changing world, organisations are required to continuously find better ways of operating. Innovation has almost become an imperative for organisations to survive and compete in a global world where the competitive landscape is constantly changing. Whilst most leaders and managers of organisations will agree that aspects like creativity and innovation are essential to the survival and success of modern-day organisations, many struggle to build organisations that are innovative. This course develops the strategic thinking and decision-making abilities of students, specifically in relation to innovation and the achievement of innovative organisational outcomes through the human resources of organisations. The focus is on the alignment of people management related decisions and practices with general organisational strategy and with the aim of building innovative organisations. Special emphasis is given to strategic choices facing the organisation in respect of human resource management issues as these relate to being competitive through innovation. In particular the relationship to aspects such as business and general organisational strategy, organisational capabilities and architecture and the match or fit of internal and external environments are investigated as these apply to human resources and organisational innovation. These perspectives are developed through investigating and exploring an appropriate blend of contemporary theory and practice.


Disaster Planning
Based on the needs identified in the five partner communities, the VERI team developed '101' guidance, checklists and more advanced tools that communities and businesses can use to weather the next storm.
Final Report
The VERI report describes the data gathering, the community ranking process, the community engagement, the review of policies and steps to identify project recommendations. This information is useful to any region or community working to reduce its flood risks and protect its businesses and economy from future floods.
Business, Agriculture, Cultural and Historic Damage Assessment
Working with local, regional and state-wide organizations, ACCD has developed an online form to ensure consistent and collaborative collection of damages to businesses, agriculture, historic and cultural resources in the event of a major regional or state-wide event.
If you are viewing this page, there is no disaster pending. However, now is the time to prepare to ensure that all is ready in case of an emergency.
Disaster Planning and Response
One lesson learned after Tropical Storm Irene was that the State and our partners in disaster response and recovery needed a consistent way to assess damage and impact to businesses, farms and cultural and historic resources and a centralized location for the information. Such a system would allow for a more collaborative and strategic response and the ability to communicate with those impacted as new assistance programs became available. It would allow us to pinpoint the types of assistance that was needed and ensure that all those impacted were offered support.
Vermont Downtown Action Team (V-DAT)
Eight historic downtowns in Vermont, turned massive flooding into opportunities to improve their physical design, hone their marketing messages, and strengthen partnerships to achieve greater economic resilience and build back stronger than before the flood.
Vermont Economic Resiliency Initiative (VERI)
Bethel Downtown
Bethel, Vermont
Vermont's hard-won experience from flooding taught a key lesson – no individual, business, organization, town or state agency can reduce flood vulnerabilities alone. Projects like the Vermont Economic Resiliency Initiative (VERI) and other studies and related initiatives deepened partnerships and identified new opportunities advance an integrated, long-term strategy to:
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