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In geometry, the rhombitetraoctagonal tiling is a uniform tiling of the hyperbolic plane. It has Schläfli symbol of rr{8,4}. It can be seen as constructed as a rectified tetraoctagonal tiling, r{8,4}, as well as an expanded order-4 octagonal tiling or expanded order-8 square tiling.

Constructions
There are two uniform constructions of this tiling, one from [8,4] or (*842) symmetry, and secondly removing the mirror middle, [8,1+,4], gives a rectangular fundamental domain [∞,4,∞], (*4222).

Symmetry
A lower symmetry construction exists, with (*4222) orbifold symmetry. This symmetry can be seen in the dual tiling, called a deltoidal tetraoctagonal tiling, alternately colored here. Its fundamental domain is a Lambert quadrilateral, with 3 right angles.

With edge-colorings there is a half symmetry form (4*4) orbifold notation. The octagons can be considered as truncated squares, t{4} with two types of edges. It has Coxeter diagram , Schläfli symbol s2{4,8}. The squares can be distorted into isosceles trapezoids. In the limit, where the rectangles degenerate into edges, an order-8 square tiling results, constructed as a snub tetraoctagonal tiling, .

Related polyhedra and tiling

References
 John H. Conway, Heidi Burgiel, Chaim Goodman-Strass, The Symmetries of Things 2008,  (Chapter 19, The Hyperbolic Archimedean Tessellations)

See also

Square tiling
Tilings of regular polygons
List of uniform planar tilings
List of regular polytopes

External links

 Hyperbolic and Spherical Tiling Gallery
 KaleidoTile 3: Educational software to create spherical, planar and hyperbolic tilings
 Hyperbolic Planar Tessellations, Don Hatch

Hyperbolic tilings
Isogonal tilings
Uniform tilings


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Your brand has a story to be told. We're visual storytellers who know how to tell it. When you need exclusive product images from a red-carpet event—we have that access. Or when you want an innovative, multi-channel brand campaign—we can do that, too. How about social-ready video content in real time? That's right in our wheelhouse. Backed by the industry-leading resources of Getty Images, our team can develop the strategy, produce the creative, and tactically distribute your story in a way that breaks through with consumers, anywhere in the world—taking your message from the biggest stages to the smallest mobile-screens…and beyond.
Following a successful partnership at the 2018 SXSW Film Festival, Pizza Hut called on STUDIO again to produce a full-service portrait studio within the Pizza Hut Lounge at San Diego Comic-Con to capture engaging and authentic brand interactions with talent and influencers.
The real-time distribution of Pizza Hut-branded social selects from the studio resulted in 150+ talent social posts, reaching a combined audience of more than 42 million Instagram users.
To create a deeper play within the film and creative community, Canada Goose partnered with STUDIO to expand its Sundance Film Festival partnership beyond Park City, Utah.
From street style coverage of festival-goers and atmospheric shots above Park City, to celebrity sightings and in-suite coverage, STUDIO's team of producers and creators captured a holistic view of Canada Goose's presence at the festival, with an emphasis on creating content for its social audiences.
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The STUDIO team photographed 125 attendees and delivered more than 450 images over the course of the three-day conference.


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With the hidden coves, medieval villages, and rolling vineyards of Provence within easy reach, Marseille makes a great base from which to discover the best of southern France. Here are a few great ways to tour Provence from Marseille.
The sleepy town of Aix-en-Provence—perhaps one of the most popular half-day tour destinations from Marseille—shows visitors another side to life in Provence, away from the bustling city. Stroll along tree-lined streets dotted with centuries-old mansions, take a rest in the shade of traditional cafés, and admire top attractions such as Place d'Albertas (Albertas Square), Paul Cézanne's artist workshop, and Saint Sauveur Cathedral (Aix Cathedral). Alternatively, spin along the scenic Corniche des Crêtes route and take to the waves on a cruise from Cassis to the calanques, a pretty stretch of hidden coastal bays and coves. For a truly personalized experience, enlist the services of a personal guide on a private tour.
With more time to spend, enjoy the freedom to travel deeper into rural Provence and see sides of the region you might otherwise miss. Take a sightseeing tour to the seaside town of Arles (where van Gogh mastered his signature style), explore the medieval cliff-top village of Les Baux-de-Provence, and browse local produce in the busy markets of Saint-Rémy-de-Provence. Or choose a tour that spins through Avignon and the villages of the Luberon to admire sites of interest such as the UNESCO World Heritage–listed Pont du Gard, an ancient Roman aqueduct. And of course no Provence tour is complete without experiencing the lavender fields or a wine-tasting session at the Châteauneuf-du-Pape wineries, two of the delights of the French Riviera.
Half-day tours into Provence from Marseille typically last from four to five hours, while full-day tours can last up to 10.5 hours
Tours typically include pickup and drop-off at your Marseille hotel, round-trip transportation by air-conditioned vehicle, guide, and entrance fees where applicable
Aix-en-Provence lies 19 miles (31 kilometers) north of Marseille, about a 40-minute drive
Arles is located 56 miles (90 kilometers) northwest of Marseille, and the drive takes approximately one hour
Avignon sits 64 miles (103 kilometers) northwest of Marseille, just over an hour's drive
Provence in a Day Tour from Marseille
Soak up the bounty, beauty and history of Provence on a full-day trip from Marseille. In Avignon, the 'City of Popes,' you'll discover ancient and medieval art and architecture on a guided, small-group tour. Pop into the Popes' Palace (own expense) before continuing to Châteauneuf-du-Pape to sample fine Provençal wines in an elegant château. Finish with a visit to the medieval hilltop village of Les Baux de Provence.
Provence Small-Group Sightseeing Tour: Marseille, Aix-en-Provence and Cassis
Immerse yourself in the distinctive beauty of Provence with a full-day tour of the Aix-en-Provence, Cassis, and Marseille. With your small group, view elegant mansions along Aix's Cours Mirabeau. Have a look at the daily market before heading to Cassis to view breathtaking calanques from the village's charming harbor. End in Marseille with a panoramic tour of main attractions such as the Basilique Notre-Dame de la Garde.
Arles, Les Baux and Saint Remy de Provence from Marseille
Experience Van Gogh's vivid and picturesque Provence on this full-day tour from Marseille! Journey to the seaside town of Arles – where Van Gogh fully realized his signature style – to visit key sites like the ancient Arles amphitheater, Saint-Trophime church and the setting of Le café de nuit. Continue to Saint-Rémy-de-Provence to see the triumphal arch and funeral monument, and to the hilltop village of Les Baux de Provence.
Provence, Marseille and Cassis Sightseeing Tour
Discover highlights of the French Riviera on this small-group tour of Marseille and Cassis. Journey along the rugged yet beautiful Route de Crêtes, where you'll catch panoramic views of the Gulf de Cassis from Cape Canaille. Cruise from Cassis (option) to view the region's three famous calanques, then head back to Marseille to tour the city's main attractions like Notre-Dame de la Garde and the Abbey of St Victor.
Provence Lavender Fields and Aix-en-Provence Tour from Marseille
Witness the unimaginable beauty of Provence's lavender fields on this excursion from Marseille. In a small group, visit the delightful bohemian town of Aix-en-Provence and travel through Valensole Plateau. Marvel at the endless, undulating fields of lavender and soak up the distinct fragrance that perfumes the air, particularly in the middle of summer. Stop in Valensole village to pick up a bouquet and some essential oils to take home!
Aix en Provence Tour from Marseille
Escape the bustle of Marseille with a 4-hour tour of bohemian Aix-en-Provence. Board a comfortable coach for the short northbound ride through the vibrant Provençal countryside. With your friendly guide, you'll stroll Aix's picturesque streets, viewing centuries-old private mansions, elaborate fountains, shops and cafés.
Private Tour of Aix-en-Provence from Marseille
Imbibe the essence of southern France with a private 4-hour tour of charming Aix-en-Provence from Marseille. Travel by coach through pastoral Provence and accompany your guide on a stroll of Aix's tree-lined streets, viewing centuries-old private mansions, shops and cafés. Catch unique sights like the Fountain of the Preachy and Saint Sauveur Cathedral. Then enjoy a walk on your own or visit Cezanne's famous art studio (own expense).
Private Tour of Aix-en-Provence & Valensole from Marseille
Discover the magic of southern France on this 8-hour trip through lavender-laced Provence. On this private tour from Marseille, visit the chic town of Aix-en-Provence and cross the breathtaking Valensole Plateau. Soak up the signature beauty of farms bursting with fragrant lavender – particularly in summer – and explore Valensole village, where you can purchase a bouquet and some essential oils to take home.
Provence Private Wine Tasting Tour from Marseille
Sip your way around Provence on a half-day private wine tour from Marseille, and spend time in the cultured town of Aix-en-Provence. With personal attention from a private guide, you'll sample organic wine at a Provençal chateau and acclaimed reds at a private mansion as you learn about production methods. Finish with a visit to the Cours Mirabeau and a 19th-century café in Aix-en-Provence before you head back to Marseille.


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Looking back: The summer of a lifetime
One to tell the grandkids!
Lissy Lubeck on 26 Oct, 2022
For as long as I can remember, the music industry has always been a space that I've wanted to be involved in.
My love for House music, creative writing and underground rave culture is where my passion lies. Therefore a job as a music journalist on the party isle of Ibiza was an opportunity I grasped with both hands.
I began clubbing from the day I turned 18 (or maybe slightly before, using my older sister's ID…), attending many crazy festivals and parties in the seven years since. Rio de Janeiro Carnival (Brazil), Kappa Futur (Italy), ADE (Amsterdam), Gottwood and Bestival (both UK) to name a few.
Therefore, I'd like to think I'm able to distinguish between a good party and a great one.
When I arrived on 24 April on the eve of the season, no one could have prepared me for the next few months ahead. With parties here every day of the week, it's safe to say I've seen a lot of variety.
You won't need telling, there are many elements needed to make a party go from an average one, to one you'll never forget: the soul, spirit and story behind it, the crowd and of course, the main ingredient, la musica.
Not to forget a banging sound system, good energy and space to dance (which occasionally proved difficult in peak season!). The list goes on.
This summer, I partied till I dropped and experienced the island in full force for a whole season. Each day brought something different (except Tuesdays, which was routinely The 'Bros).
It's hard to name just one highlight, as the whole summer has honestly been a complete blast.
Thinking back to the beginning of the season, International Music Summit (IMS) was definitely a memorable few days. What an incredible way to start the season and really set the tone for what was to come.
IMS taught me a lot about the industry from the get go, giving me insight into different sectors, the people and their roles. The experience provided invaluable knowledge that only people fortunate to attend the conference may appreciate.
Then we come to the after parties - where do I start?
Not knowing where they're going to take place until a few hours before, the nerves of not knowing if you'll be allowed in, the rumours of which DJs are going to perform, totally ignoring the issue how you'll get home afterwards - it's like a little adrenaline filled adventure.
I've been to several this season, ranging from an intimate Repopulate Mars afters with Lee Foss and wAFF, to a huge Pyramid villa party with Ricardo Villalobos.
Each one is different to the next and this is where you frequently meet the most interesting types of people, from tech giant CEOs to ambassadorial diplomats (allegedly), OnlyFans entrepreneurs to fugitives on Interpol's most wanted list (again, allegedly).
Plus lots and lots of people from all corners of the industry, natch.
The conversations you end up getting yourselves into are hilarious. For a start, everyone is in a bit loose by this point, having danced their socks off for lord knows how many hours at the main event. You need to try and wangle your way into one next time you're here.
I promise you won't regret it.
Thirdly, I have to say working with such a wonderful team.
I couldn't have asked for a more supportive, caring and lovely group of people to call my work family. Though we all work remotely, Ibiza Spotlight runs like clockwork and I think it comes down to everyone being in love with what they do.
With numerous group chats on the go, it feels like you're working collectively in one big office space.
I've realised that being surrounded by people who support you no matter what and have your genuine best interests at heart is the biggest motivator you need. It makes you want to do well and make the team proud.
Having worked in roles where there hasn't been a very nice working culture in the past, I'm very grateful for this experience.
Finding the right balance
While there haven't been any particular lowlights for me this season, simply surviving for the duration feels like a huge achievement.
Anyone that knows me, knows me and sleep go hand in hand. I love it as much as I love the rave. Oh, the juxtaposition between the two!
Be advised, if you're thinking about taking up a job in the industry, expect a very disrupted sleeping pattern. You basically turn into a night owl, which isn't always compatible with a climate famed for 30 degree heat and up to 14 hours of sunshine a day.
Make sure you get your recommended six hours per night, even if you're only getting into bed at 08:00. Take it from an expert, sleep is essential for your mental health and enables you to recover to then get up and do it all over again.
First and foremost, I've learnt an enormous amount about the industry itself from all of the different people I've come into contact with. It's crazy who you meet and what you can learn from just being in someone's presence (see the after parties above!).
Ibiza is a small island so it's like one big circle. What goes around, comes around.
What also became clear, is that life is short and you should always follow your dreams. If you can do what you love for work, there's nothing better.
You gotta take the jump to gain the reward. I didn't know anyone on the island before coming out and now I'm leaving with memories and friendships that'll last a lifetime.
Trust your gut and go for it! If you're stuck working a nine-to-five job you hate, there is more to life than simply existing. Remember, life starts at the edge of your comfort zone.
I honestly have no regrets and I would do the exact same next time around. It's all a learning curve and I'm just grateful to have embarked on the crazy journey in the first place.
Tips for anyone hoping to do a season
Do it! Plan in advance as there's lots to take into consideration, especially for Brits since Brexit: visas, accommodation, contract, bank account etc.
I applied for my working visa last October and I only managed to get it in August, so that gives you some idea of how long the process can take! We're hoping, praying, it'll be a lot easier for next year, since all of the lengthy documentation procedures are out of the way.
It's also quite expensive too, so make sure you've saved the funds to do so. Keep an eye out for an article we have coming soon, for our tips and tricks on how to get it done!
This next one sounds obvious, but sometimes it's worth reminding yourself that it's a marathon, not a sprint.
Only a select few can last a whole season on Ibiza without losing the plot. Pace yourself and pick your battles. I've had to learn to say no a few times, no matter how much I've wanted to go for another consecutive night out.
Mental wellbeing comes first, so don't be afraid to have a night in. We all need our down time. The likelihood is that there's always another party. It may not feel like it at the time, but you're not missing out on thaaaat much.
Beating the blues
I'm now back home in the UK after six months of a relentless summer in the party capital of the world. It's one to tell the grandkids! You know how you get the Ibiza blues after a week of being here? Well magnify it by a thousand after doing a season. It hits like a ton of bricks.
Although sad, I've witnessed first hand all this beautiful island has to offer.
And there's no point feeling too depressed about it. The next adventure is already on the horizon. Season 2023 will be here before you know it. Just try keeping me away.
Number of Martinez Brothers sets: 9
Number of meetings missed: 11
Number of vehicular incidents: 3
Number of places lived: 2
Number of trips home: 2 (fleeting)
Hours on the dancefloor: 625 (estimate)
Hours spent sleeping: not nearly enough
Track of summer: The Future Is Bright by Max Dean
Favourite party: Paradise, Amnesia
Favourite beach: Cala d'Hort
Favourite restaurant: Es Gerret in San Antonio and La Bodega in Ibiza Town
Ibiza club rewind | Ibiza Rocks
Lissy's dancefloor journal | First entry | 1 to 6 September
Lissy's dancefloor journal | Second entry | 7 to 13 September
Lissy's dancefloor journal | Third entry | 14 to 20 September
Lissy | My top 5 parties of summer... so far
Top Ibiza streams | Sven Väth at Las Dalias
Winter clubbing on Ibiza | The New Year diaries
Top Ibiza Streams | Claptone at The Masquerade closing party


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Stock the Shelves: This Plymouth farm gave 75,000 pounds of produce to support hunger relief. Here's how you can support too.
Alex Garner
Sheboygan Press
PLYMOUTH - About five years ago, Peter Seely, manager at Springdale Farm in Plymouth, decided to donate surplus produce to Feeding America Eastern Wisconsin.
"I knew that there were some people that could use food," Seely said. "I was also aware too that sometimes what they're given is just canned stuff, or not the healthiest things, so there was some interest in getting fresh produce."
Now, Springdale Farm is part of Feeding America Eastern Wisconsin's Farm Link program, a farm-to-food bank initiative.
Through the partnership, Springdale Farm has contributed 75,000 pounds of organic produce, like potatoes, onions, melons, cucumber, squash and possibly sweet potato in the future, to Feeding America Eastern Wisconsin partners in the Sheboygan area.
Working with the Medical College of Wisconsin, Feeding America purchases fresh produce from local farms that can be donated to local food banks and pantries.
"Rural communities rely on more of those areas where there are resources to be able to be moved around, and it's very important that we know where those pockets are, so we gather resources and make sure everybody has access to them," Patti Habeck, president and CEO of Feeding America Eastern Wisconsin, said.
According to pre-COVID-19 Pandemic data from Feeding America, 7,860 people in Sheboygan County experienced food insecurity in 2020, 73% of which were below the SNAP, Other Nutrition Programs threshold of 200% poverty.
Since then, Habeck said people continue to experience disruptions due to supply chain issues and inflation that have increased the cost of food.
She said this has pushed some people, especially those in more rural areas, into food insecurity, because those areas may have less partnerships with larger corporations or other entities that can offer direct support.
Springdale Farm and other Farm Link farms — Riverview Gardens in Appleton, Healthy Harvest Farm in Menomonee Falls, Johnson Farm in Franksville and Maurice Family Farms in Union Grove — have contributed 190,000 pounds of fresh produce to Feeding America pantries.
More: Stock the Shelves: A Sheboygan woman started bagging weekend food for hungry kids. The program now feeds hundreds.
More: Sandwiches, sleeping bags, socks: Sheboygan volunteers 'just skimming the surface' of need | Stock the Shelves
Last year, thanks to the generosity of readers, more than $163,000 was raised through the Stock the Shelves campaign, a partnership between USA TODAY NETWORK-Wisconsin newspapers and Feeing America Eastern Wisconsin, which provided more than 652,000 meals.
Checks should be made payable to Feeding American Eastern Wisconsin, ATTN: Stock the Shelves, and mailed to 2911 W. Evergreen Drive, Appleton WI 54913. Enclose alongside your contribution the donor's address with city, state and ZIP code for internal processing, a notation of whether the donation should remain anonymous, whether the donation is in the memory of someone special, and the donor's name as it should appear in the thank-you advertisement to be published in the Thanksgiving edition of USA TODAY NETWORK-Wisconsin's daily newspapers.
To donate online, visit feedingamericawi.org/stocktheshelvesdonate/
Feeding America supports Sheboygan County pantries
Feeding America Eastern Wisconsin partners with the Sheboygan County Food Bank, 3115 N. 21st St., which distributes food to pantries throughout the county.
Sheboygan County food banks that are supported by Feeding America include:
Salvation Army, 710 Pennsylvania Ave., Sheboygan. Open 1:30 to 3 p.m. Tuesdays and 4:30 to 6 p.m. the first, second and third Wednesday of the month. No appointment is necessary. 920-458-3723
St. Luke United Methodist Pantry, 623 Ontario Ave., Sheboygan. Open 9 to 11 a.m. on the last Thursday of the month. 920-458-3461
Iglesia Evangelica De Dios Es El Poder, 1431 St. Clair Ave., Sheboygan. Open 8 a.m. to 12 p.m. Saturdays. 920-941-0327
Mapledale Baptist Church, 4015 Superior Ave., Sheboygan. Open 4 to 6 p.m. Thursdays. 920-458-6441
Plymouth Food Pantry, inside St. Vincent De Paul store, 2225 Eastern Ave., Plymouth. Open 2 to 5 p.m. Tuesdays and 10 a.m. to 12 p.m. Saturdays. 920-893-2989
Become a subscriber and get exclusive content Download our apps for your phone Check out photos from Sheboygan County on our Instagram page Be part of our community on Facebook We're on YouTube. Subscribe to our page
Contact Alex Garner at 224-374-2332 or agarner@gannett.com. Follow her on Twitter at @alexx_garner.


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OpenMigrate provides a configurable, modular, and extensible framework that makes data and content migrations a snap.
OpenMigrate's framework provides the capabilities to address both one-time and ongoing migrations with a flexible and high-performance architecture. Built leveraging open source libraries such as Spring and Jakarta Commons, OpenMigrate has been designed to not only be highly configurable, but easily extensible as well. Even the most complex migrations, with numerous business rules and other constraints, can typically be completed either completely through configuration, or with one or two additional self-contained components that implement one of OpenMigrate's simple extension-point interfaces. OpenMigrate's live visualization dashboard gives administrators a unique view into the live performance of complex migrations, helping them tune the migration and easily check status.
High Volume Support – Each of the major migration processes can be independently multi-threaded to allow for maximum migration throughput.
Detailed Logging – OpenMigrate's standard configuration creates CSV log files to easily capture the metadata of migrated content.
Visual Migration Dashboard – OpenMigrate can be configured to have a visual dashboard giving administrators the ability to monitor the progress of long migrations remotely. The OM Dashboard is a standalone desktop application or web application that gives an at-a-glance view into the migration speed, progress, memory usage and even valuable content statistics.
Visible Source Model – If a unique business process requires customization outside of the available configurable components, OpenMigrate is available as Visible Source to allow clients to easily implement custom components.
Command Line Driven – Migrations can be executed using a command line window from any Java-enabled system.
Cached Content Support – OpenMigrate is a key component of our highly successful cached content approach for simplified view-only access.
Alfresco Bulk Import Tool Versus OpenMigrate – What are some of the differences?


Hollywood Records artist Jordan Fisher announced he will release his self-titled debut EP on August 19th. The four song EP features his smash single "All About Us" which is currently #24 at Top 40 radio this week.
The EP will be available digitally August 19th and in stores September 9th.


SAN MATEO, Calif.—A good economy made for good business at the Oct. 21–23 run of Fashion Market Northern California at the San Mateo County Event Center.
The retailers attending FMNC during a sunny autumn weekend noted that their customers were buying more. However, a more confident retailer did not mean that boutique owners had entirely changed their buying habits of the past decade.
A significant number were making Immediates orders, buying close to season, vendors said. The show provided a chance to stock up on inventory before consumers start shopping for the crucial holiday season. The October market ended almost one month before Black Friday, the traditional start of the holiday shopping season.
Vendor space was sold out at FMNC, said Mary Taft, executive director. There were 209 exhibitors displaying fashions ranging from knit dresses, caftans, denim, outerwear and lingerie to hats, footwear and jewelry. FMNC is held five times throughout the year, and the October show marked the last event on its 2018 calendar.
The regional trade show mostly serves independent boutiques in the San Francisco Bay Area and the wider Northern California region. But it also attracts boutiques from the Pacific Northwest and around the Western United States. A wide range of boutiques visited the show, including the Thunder Valley Casino Resort in Placer County, 30 miles northeast of Sacramento. Also attending were California Lifestyle, a boutique located in Terminal 3 of San Francisco International Airport, and Suji, a boutique from Santa Monica, Calif.
Consumer confidence soared to an 18-year high in September, according to The Conference Board, a nonprofit market-research group, which takes the pulse of American shoppers. The sentiment marks a rebound, said Tricia Hancock, founder of the boutique Voluptuary in Los Gatos, Calif.
Politics will continue to shape business. Since President Trump levied larger tariffs on Chinese goods, the number of tourists from China that visit California Lifestyle has dropped, said Rilla Ginsberg, founder of the airport-based retailer. "We have to capture more domestic business," she said.
However, a unique time in U.S. history does not call for a specific look, said Sheryl Moyle, owner of the Trendz Boutique & Salon in Sonora, Calif., which is located in California's Gold Country. "Almost anything goes," Moyle said of the current style trends. Looks from the 1980s are increasingly in vogue, especially bright colors, leg warmers and acid-wash fabrics that were big during the Reagan era, said Tammy Cooper, who also works at Trendz.
While Southern California continues to enjoy summerlike weather, Northern California retailers are anticipating colder weather in the coming months, said Wink Wells, co-owner of the Wells Apparel Group. "I'm doing a lot of robes and pajamas. We're selling a lot of warm clothes," he said.
Faux-fur outerwear and clothes with faux-fur trim were featured at several booths, including at the Vine Street Apparel brand.
Raffi Mauleon displayed his Raffi brand of hand-painted tops at the show. He said business was good but that around 60 percent of his customers were making orders for Immediates. Fern Liberson of Fern Liberson & Co also said buyers were focusing on the near future. "I got a lot of Immediates. I got a little bit of Spring. I won't complain. I got 24 stores in two days," Liberson said of retailers ordering at her booth.
Like any other trade show, there was a range of opinion on the amount and quality of buyer traffic. Vendor reactions on buyer traffic ranged from solid to great. "Turnout is good. We always do well here," said Silvio Dano, who represented the European line Ivko.
"We had a lot of new accounts, and our schedule was busy," said Sharon Koshet, a veteran vendor at FMNC.
It also pays to show up, according to exhibitors. Designers Cara Ucci and Ruby Bettencourt put in appearances at the Crayola Sisters booth. Ucci estimated that sales for her Caraucci brand increased 30 percent over the FMNC show in August. "Instead of talking to customers over the phone, we met them face-to-face," Ucci said.
The FMNC calendar starts again in 2019 with the first show of the year scheduled to run Jan. 27–29 at the San Mateo County Event Center.


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Photographs and Interviews by Susan Gordon-Brown
SUPPORT FROM THE SKY
'Choppers were always welcome, for resupply, protection, casualty evacuation, hot extracts and transport to and from the operational theatre. A welcome sound and sight for all diggers!' – Thomas Goode, 9RAR
Support from the Sky is a companion exhibition to Behind the Wire.
Air transport played a pivotal role in the Vietnam War. Pilots and crew from the Royal Australian Navy (RAN), the Royal Australian Air Force (RAAF) and the Army worked alongside New Zealand and American military to support the ground troops.
On the 20th April 2013 the National Vietnam Veterans Museum (NVVM) at Phillip Island held a one-day conference called 'Choppers: Helicopters and the War in Vietnam'. During the day I spoke with and photographed many of the veterans who were there. They came from all over Australia and New Zealand, such is the love, emotion and strong memories that choppers hold for all vets. 'Support from the Sky' is the result of these vets sharing their time and stories with me. Some are funny, some tell of great loss but all show the deep respect they have for each other and for their aircraft.
AVM Alan Reed AO
Pilot, Squadron Leader
12th Tactical Reconnaissance Squadron USAF, RAAF
Saigon, Tan Son Nhut
Jun 1968 - Nov 1968
I was an Australian exchange officer flying RF4C Phantoms and training United States Air Force (USAF) pilots and navigators to go to Vietnam. I felt I needed some Vietnam experience if I were to do my job as an instructor. I managed to persuade both the US and Australian Governments to let me go to the war. I claim to be one of the few people 'invited' to the war because, for protocol reasons, the USAF could not order me to go. I was on exchange with the USAF from 1967 to 1970. My job was to fly reconnaissance missions in South and North Vietnam. My navigator was from North Carolina, so we named our aircraft the 'Carolina Kangaroo'. All up, I flew 100 missions in Vietnam.
Service No. O52363


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Member Profile - Terra Lea Ranson
27 May 2017 10:05 AM | Anonymous
This month we speak with Terra Lea Ranson, Manager of Community Capacity at the City of Onkaparinga.
Terra Lea speaks about her career so far - and what's in store for the future.
She also speaks about her role as Chair of the Community Manager's Network and how the network can assist councils to navigate the changes on the horizon for community services.
Hi Terra Lea - thanks for speaking with us.
What's your current role, and what does it involve?
My current role is Manager of Community Capacity at the City of Onkaparinga. It involves developing strategic direction that enables the City of Onkaparinga as an organisation to build the capacity of our residents to create strong vibrant communities. I am responsible for leading the coordination and implementation of recreation, youth, arts, disability, active ageing and community development programs and centres in accordance with relevant Council policies, plans and strategies.
Where were you before? What is your work background/career path so far?
I began my career as a youth worker in the not for profit sector. My interest was in developing opportunities for young people to grow, develop and thrive.
My desire to create opportunities led me into management and business development roles with a focus on young people, their families and communities.
What attracted you to local government, and your current role?
I was attracted to local government because I wanted to work with local communities around leadership development, engagement and volunteering. My first role (10 years ago) at the City of Onkaparinga was as a senior project officer developing programs, frameworks and guidelines that build the capacity of local residents to have a voice, lead and participate.
What motivates you? What do you find most interesting or exciting about working in local government?
I am excited about fostering community connections, initiating collaborative approaches and supporting community led innovation that builds the capacity of our communities to create places and spaces to connect, learn and recreate.
You're the Chair of the Community Managers Network. There are huge changes in community services in councils, especially with the new health reform agenda, including consumer directed care. How does the network assist participating councils manage these massive changes? What's your vision for the network for the coming year?
The Community Managers Network shares information, monitors trends and identifies opportunities to resource the sector and advocate for change.
To that end we:
meet regularly to share information.
run forums, conferences and events that inform the community services/community development sector. For example we held a 'standing room only' workshop in February about the impact of NDIS on Local Government.
develop learning materials that build that capacity of the sector. For example we have developed an induction program for workers new to community development in Local Government which we offer three to four times a year (depending on need).
won funds from the LGA Research and Development Scheme to fund the Valuing Social Outcomes (VSO) research project which aims to help councils make evidence-based decisions regarding investment into social programs and services.
work with the LGA to understand how best to respond to the health reform agenda.
My vision for the coming year is that as a network we provide opportunities for local government community development/community services to grow develop and thrive in a changing environment, advocating for our communities and our sector.
As well as networking between councils - how does the Community Managers Network facilitate networking with other levels of government and private organisations? Can you elaborate on this?
We are active in seeking to work with state, federal government and private organisations. We engage and advocate when we are concerned that changes or lack of response to emerging issues may have a negative impact on the communities we serve.
For example at our NDIS forum we invited representatives from all three layers of government, private consultants and not for profits engaged in the disability sector. We have been active in understanding and advocating for positive improvements in the aged care and health sectors..
In your role at Onkaparinga, Manager of Community Capacity; in 2 years' time, what do you think you will look back on with a sense of achievement?
We are reviewing the provision of our community facilities and services and programs. I want to look back and see that the changes we have made have improved the life of our citizens, particularly those that are vulnerable, have enabled them to have a voice, influencing the decisions that are important to them and that we contributed to the development of their capacity to work with us to deliver on our goal of strong vibrant communities.
How do you spend your leisure time outside of local government?
I enjoy spending time with my family, particularly my grandsons who remind me how delightful life is. I live in the City of Onkaparinga and enjoy our beaches, walking trails, local food and the McLaren Vale wine region.
I like to travel and experience different lifestyles and cultures.
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IFC 2023
FUNDRAISING ONLINE: #FRO2023
2023 monthly content
Carolina Nyberg-Steiser Bursary
Emerge Capacity Development
Global Fundraising Awards
101 Fundraising
IFC 2023 - Register Today
The Major Donor Masterclass Series: Programme
Major Gift Fundraising: For First Timers and those who want to do it better!
Half day Workshop – maximum 50 participants
Cape Town:- Wednesday, 14 August, 12:30 – 16:30
Johannesburg:- Wednesday, 21 August, 13:00 – 17:00
Tony Myers has managed to bring together the best experiences in Major Gift Fundraising from his work on five continents for those doing major donor fundraising for the first time and for those who want to up their game. From finding donors, recruiting the influential, to asking the wealthy, to structuring the campaign, this session will cover start to finish with loads of examples of success and failures.
Promise of performance:
Finding Major Donors, Building Campaigns, Predicting Success, Recruiting the Influential, Asking the Wealthy, Structures that work, Managing the Board, creating a Cabinet, Maintaining Momentum.
Audience: First timers – Board Members, Executive Directors, Directors of Development, Major Donor Fundraisers, Major Donors, in NGOs big and small.
Learning Outcomes:-
Determine if your organization is ready
3 successful approaches to getting started
Outline the easy steps of a successful campaign
Learn about the 7 things you need to know before "asking".
The Major Donor Bootcamp
Full day Masterclass – maximum 20 participants
Cape Town:- Thursday, 15 August, 09:00 – 16:30
Johannesburg:- Thursday, 22 August, 10:00 – 17:00
Major donor fundraising! How often have you dreamed about that big gift? If you only knew how to get started … If you only knew how get major donor fundraising off the ground … If you only knew those first few key steps, you need to take, to make it happen. Well now is the time!
Here is your chance to get started. Here is your chance to work with those who have worked at launching major donor programmes with organizations big and small on several continents. Here is your chance to find out how to get started on a major donor fundraising programme for your organization and how to make it the best it can be.
Join Tony Myers as he brings you more than 20+ years of experience in launching major donors fundraising programmes around the world.
Learn how to sell the concept of major donor fundraising inside your NGO
Learn how to convince your boss to let you get started.
Identify the three approaches that will allow you to get up and running
List the critical success factors that will let you know if it is the right time
Identify the 7 things you need to know before asking big
Develop a profile of a major donor in your NGO
Create a list of the first steps you are going to take as soon as you get back to the office.
Bonus: take home a list of major donor tools and major donor references that will help you get started.
Major Donors for Higher Education & Schools: It's time to graduate to a new level!
Full Day Masterclass- maximum 20 particpants
Cape Town:- Friday, 16 August, 09:00 – 16:30
Johannesburg:- Friday, 23 August, 09:00– 16:30
Major Donor Fundraising is seen as an American phenomena. Nothing could be further from the truth. For more than four decades American expertise has been practiced around the world. Major donor fundraising is no longer an American phenomena. It is a global movement whose time has come.
Higher education and Schools provide a fertile ground for raising funds from major donors and high net worth individuals. And nothing happens until a decision is made to start the process, to build a bold agenda, set a realistic target and then build the expertise you need to be successful.
With more than two decades working with major donors and high net-worth individuals on 5 continents around the world, and after having worked with more than 6 higher education institutions Tony Myers has learned the hard way, about what works, and what doesn't' work.
Join Tony as he shares success strategies on major donor fundraising including:-
How to improve on what you've already go
How to build a culture of Major Donor Fundraising on your University and School campus
How to engage your leadership
How to run a major donor campaign
How to control expectations and set realistic goals.
The Major Donor Masterclass Series - Book Now
About RA
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We scoured all of Aquilla to find the best Appliance Service Pros. Below is a full list of the services we offer in the Aquilla area, as well as a list of cities where we provide home repair services.
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Apple hosted its iPad centric event today in San Francisco, just over a month after its iPhone event. The invite had read "we still have a lot to cover", and as expected, Apple revealed a slew of products. Though mostly incremental, here is a run down of what's new.
Apple refreshed both the 10 inch and 8inch models with their latest 64bit A7 processor and the M7 motion processor. And similar to the iPhone 5s, these are expected to have 8X faster performance and 72x better graphics performance. No benchmarks yet to confirm this claim.The larger iPad is now re-branded as iPad Air, and weights just about a pound (28% lighter than previous generation) and starts at $499.The Mini finally gets a well needed Retina upgrade, and starts at $399.
Despite the performance bump, Apple claims 10+ hours of battery usage on both models. I was disappointed that touch-id was missing. Rumour has it that it's a supply issue and hopefully next year all of Apple's flagship phone and tablets will sport the touch-id sensor.
As expected MacBooks got the Haswell upgrade, boosting battery life to 7-9 hours. Interestingly, except a lone 13' model, all MacBook Pros now come with a Retina screen. I wonder who would pick the non-retina model, which is just $100 cheaper.
Apple gave us a glimpse of the newly redesigned Mac Pros in their last event. Today, they announced that they will be available in December starting at $2,999 with a 3.7GHz quad-core Xeon, 12GB RAM, dual FirePro D300s, and 256GB SSD.
Schiller emphasized how quiet the Mac Pro will be (as quiet as a Mac mini), and how it uses 70-percent less energy than the last version. Also of note: The Mac Pro will be assembled in the United States. There's no word on pre-orders quite yet but the price/performance ratio for the entry level model looks quite enticing, that is, if you need such raw power.
We were expecting Apple to reveal OS X Mavericks, which they did, but what was more interesting was the announcement that all Snow Leopard and later users were eligible for a free upgrade to Mavericks. Besides some incremental improvements, it is expected to give an additional hour of web browsing from under-the-hood optimizations.
Along with it, they also refreshed their line of iWorks and iLife, all "re-written from ground up" to support the 64bit support in both OSX and iOS 7. And they are free for all new Mac and iOS users.
Apple clearly is a hardware first company but wants users to use their software along with their iCloud service, competing directly with the likes of Microsoft and Google. Collaboration feature has also been added. Would be interesting to see if users shift from Google Docs and Office 365 to Apple's services.
Gone are the days when we expect the "one more thing", or a revolutionary, magical, blow our mind off unveil from apple. There is just so much you can really do, each year.
Most of Apple's announcements were expected but are solid iterative product releases. Their software play looks quite interesting. iPod wasn't mentioned and it's clear that they'll be slowly phased out. Lack of touch-id on the new iPads is a bummer but they need to let 3rd party apps use it, and not just restrict it to iOS and iTunes. If you could wait this one out, you won't regret it when they refresh it again next year. Finally, Apple announced they had sold 170 Million (!) iPads till date. Impressive numbers for a device which initially just seemed like an enlarged iPhone.


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Q: Determinant of A transpose time B equals determinant of A times B transpose I am reading Franz Hohn's Elementary Matrix Algebra (1973) and having trouble solving the following exercise:

Prove that, if $A$ and $B$ are both of order $n$,
(a) $\det A^{T}B = \det A B^T = \det A^T B^T = \det AB$
(b) $\det A^*B^* = \overline{\det AB}$.

My trouble is that the author has not yet proven the multiplicative property $\det AB = \det A \det B.$ If I could use that property (together with $\det A^T = \det A$ and $(AB)^T = B^T A^T$) then the exercise would be trivial. If I could get the first equality in (a) then I could get the rest of the problem.
While attempting to solve this exercise I ended up just proving the multiplicative property, but I don't think that's what the author intends. Am I missing something simple? Any hint is greatly appreciated.

A: We can use that $\det(C^T)=\det(C)$ and $\det(AB)=\det(BA)$ as follows:
$$
\det(A^TB)=\det(A^TB)^T=\det(B^TA)=\det(AB^T)
$$
At some point we need to prove the "classical" properties, like $\det(AB)=\det(BA)$ or even better, $\det(AB)=\det(A)\det(B)$. And then we do not care too much whether the text has it at page $xy$ or not.

redpajama_set_name: RedPajamaStackExchange


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At least 15 species of Westside conifers grow to heights of 200 feet. Their huge size permits maximum exposure to sunlight during the year, especially when light levels are reduced in winter. There is also maximum exposure to moisture. The tallest species is Douglas-fir, the most valuable tree in terms of world timber commerce. It reaches 330 feet and 16 feet in diameter. It occurs in many kinds of ecosystems. Unlike most giant conifers, which begin life in shaded conditions, Douglas-fir is dependent on fire and it grows best in sunlit openings. It grows rapidly on good sites. The wood is used for framing lumber and plywood.
Western Red cedars are found in moister parts of the Pacific Northwest. They are typically scattered among other conifers. Sometimes they form pure stands in low spots where roots of other conifers would drown. This is a shade-tolerant species. It grows to 200 feet and 20 feet in diameter. It is fairly slow-growing. The wood is easily split, is decay-resistant, and is used for making shingles.
Western Hemlock is a moisture-loving species. It is probably the most abundant conifer from coastal Oregon to southeastern Alaska. It grows to 215 feet high, with a maximum diameter of 10 feet. It grows faster than Western Red cedar. Western Hemlock seedlings often blanket nurse logs. They are very shade tolerant. They can form extensive pure stands. The tree species is cut extensively for lumber and paper pulp.
Sitka Spruce towers over red cedars and hemlocks in foggy coastal forests, too wet to favor Douglas-fir. The tree reaches 300 feet in height and 17 feet in diameter. It is fast-growing and can reproduce in forest shade. Many gain an initial foothold in the forest on nurse logs. Sitka Spruce is a strong, light wood.
Additional species of old-growth conifers include Sugar Pine (maximum 250 feet high and 18 feet diameter), Ponderosa Pine (232 feet high, 8 feet diameter), Western White Pine (239 feet high, 7 feet diameter), Noble Fir (260 feet high, 9 feet diameter), Pacific Silver Fir (245 feet high, 8 feet diameter), Grand Fir (250 feet high, 5 feet diameter), White Fir (230 feet high, 6 feet diameter), Incense Cedar (225 feet high, 12 feet diameter), and Port Orford Cedar (240 feet high, 11 feet diameter). The uniqueness of the Olympic Rain Forest is illustrated by the number of world record sized trees found here. The world's largest Yellow Cedar, Western Hemlock, and Subalpine Fir trees are found in the Olympic Range.
Non-conifer trees include Bigleaf Maple, Red Alder, Vine Maple, and Black Cottonwood. Shrubs include Devil's Club and huckleberry. Herbaceous plants include ferns, mosses, club mosses, and lichens. An interesting adaptation to the low light levels and levels of precipitation reaching the forest floor is that a number of plant species—more than 100 in all—found in the Olympic rain forest are adapted to life up in the trees with no root connection to the forest soil. These epiphytes, plants which do not come into contact with the ground but are not parasitic, include liverworts, mosses, club mosses ( Selaginella ), lichens, and ferns (licorice fern and sword fern). They collect their water by soaking it up in soft plant tissues. Big-leaf Maple is the deciduous tree most likely to be covered with mats of epiphytes.
The unique climate and ecology of the Olympic Peninsula have produced a number of animals which are particularly well adapted to their surroundings. Several of them are endemic species or subspecies, found only in the Olympics. Two endemic species of fishes are Beardsley Trout (a type of rainbow trout) and Crescenti Trout (a cutthroat trout). The endemic species and subspecies of amphibians are the Olympic Salamander and Cope's Giant Salamander. Olympic Salamander inhabits mountain streams and creeks.
There are no endemic bird species, as these animals have the ability to disperse to other regions -of the Pacific Northwest, North America, and wider geographic areas. However, several species are recognized as indicator species of mature, old-growth forest. The Spotted Owl is an endangered species which has highly specialized habitat requirements—dense, mature stands of trees and a minimum of 3000 acres of contiguous forested land with mature, multi-layered and multi-aged canopy, large snags, deformed branches for perches, and internal defects for nest cavities. The Marbled Murrelet is an alcid (puffin relative) which spends most of its life as a pelagic (oceanic) species but which nests fairly exclusively in old-growth forests. It constructs its nest 180 or more feet up in old-growth trees which are 300 to 600 years old. This extremely specialized nesting bird is the last species of North American bird to have its nest discovered (1974). The Pileated Woodpecker, a species also found in Connecticut, is not a rare species in the Olympics, but it does require mature habitats and thus is an indicator species of the ecological balance and health of the forest.
Olympic mammals include the Roosevelt Elk and Columbia Blacktailed Deer. These animals have seasonal migrations to open or forested areas, based on availability of browse and winter forest cover. Their movements are closely tied to the climate cycle. Several endemic species or subspecies of mammals are found in the Olympics, including the Olympic Marmot, Olympic Chipmunk, Yellow Pine Chipmunk, Olympic Snow Mole, and Short-tailed Weasel. They have specific habitat requirements, such as alpine and subalpine habitats of the marmot.


The Ateco Series is a variable height, self-leveling platform. The various height settings allow operators to work at the correct height for the job, in multiple locations with a single platform. Its 24"(609.6mm) wide steps and six square foot platform self level to present a safe walk and work surface throughout its working range.


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Фріц фон Белов (;  23 вересня 1853, Данциг —  23 листопада 1918, Веймар) — німецький воєначальник Прусської армії, генерал від інфантерії Німецької імперської армії. Учасник Першої світової війни (1914–1918), бився на Східному та Західному фронтах світової війни.

Див. також
 Максимілиан фон Прітвіц-унд-Гаффрон
 Адольф фон Карловіц
 Макс фон Гаузен
 Еріх Людендорф
 Альбрехт Вюртемберзький
 Вільгельм III

Джерела

 Hermann Aubin: Below, Fritz Wilhelm Theodor Karl von. In: Neue Deutsche Biographie (NDB). Band 2, Duncker & Humblot, Berlin 1955, ISBN 3-428-00183-4, S. 32
 Залесский К. А. Кто был кто в Первой мировой войне. — М.: АСТ, 2003. — 896 с. — 5000 экз. — ISBN 5-271-06895-1

Посилання
 Fritz von Below
 Fritz Wilhelm Theodor Karl von Below
 Fritz Theodor Carl von Below
 Фриц Вильгельм Теодор Карл фон Белов

Ф
Німецькі генерали Першої світової війни
Уродженці Гданська
Померли у Веймарі

redpajama_set_name: RedPajamaWikipedia


The Formax FD 390 Air-Feed Commercial Document Folder is ideal for mail rooms, print shops, mail houses or virtually any other high volume environment. The bottom in-feed air system allows for continuous loading of forms while the extended out-feed stacker cuts down on the unloading of folded documents. Both features decrease processing time and increase efficiency.
A chart for seven common fold settings is located on the out-feed stacker for easy setup. Micro-adjustment knobs are used to fine tune the stopper position making crisp and accurate folds every time. Its control panel is clearly marked and conveniently located, while the infeed and outfeed are located on the same side, saving space and decreasing operator fatigue.


January 1, 2018 was the day the District fully implemented its tax reform that began in 2015. January 1 was also the day of its undoing.
January 1, 2018 was the day the District fully implemented its tax reform that began in 2015. The Federal Tax Cut and Jobs Act of 2018, which took effect on the very same day, redefined what is taxable income in the District. In doing so, it did away with $93 million of personal income tax reductions that was a part of the Tax Revision Commission's attempt to reduce personal income tax burdens, and replaced it with disproportionate increases on the effective rates on low and middle income residents (why, net impact, effective income tax rate changes by income groups).
But, by then, the interest in tax reform had waned. The money came at an opportune time, so it was spent.
To be sure, the District is, in one very important way, much more committed to sound tax policy than many other states and localities. There have already been two Tax Revision Commissions since the Revitalization Act (one in 1998, another one in 2012), and both produced reform packages that guard sound tax policy principles: creating a simple, efficient tax system that maintains competitiveness by imposing as little disincentives as possible on economic activity while reducing tax burdens on low income residents. The District adopted both packages with small modifications.
The 2014 Tax Reform Package was especially celebrated for its ability to balance competitiveness, simplification, and progressivity. An unusually large and diverse collection of entities from the left, the right, and the center approved. The Institute for Taxation and Economic Policy, Citizens for Tax Justice, the Center on Budget and Policy Priorities, Vox.com, the National Taxpayers Union, the Cato Institute, and even Grover Nordquist's Americans for Tax Reform all chimed in with supportive commentary.
But inbetween, sound tax principles are forgotten. Especially when under pressure, the District's tax policy collapses into an exercise in getting to a number to plug into the budget, with no demonstrated consideration for what will keep its tax regime simple, and little for maintaining a fair and competitive tax system.
Granted, economists and policy analysts do not have to worry about political or time pressures when we are formulating, analyzing, or criticizing tax policy. Tax revision commissions need to build consensus, but not in a political environment. And this consensus has been a strong enough political pressure on District policymakers to deliver adoption. In contrast, the budget is highly political and formulated in an environment that does not always award good tax policy. Still how much we have moved from first principles in the short time span since January 1st is worth a review.
Metro funding is a combination of implicit income tax increases, sales tax hikes, and property tax restructuring.
Metro funding was the critical priority in this year's budget. The soundest policy for paying for Metro is a regional tax that can tap into the regional benefits the public transportation system creates. A regional sales tax is particularly suitable because it taxes the economic activity supported by the Metro system. A regional tax on real property, which capitalizes on much of Metro's value, makes similar sense. But despite good efforts, the interjurisdictional politics did not allow for the adoption of a regional tax. So, the District had to come up with its own funding plan.
The budget proposal shows that the District has committed its sales tax revenues to fund its additional Metro obligations. But that is not how the city is paying for this obligation. Sales taxes go up, but gross receipt tax hikes on ride shares, commercial real property tax increases, and the "windfall" from the federal tax reform fill the rest of the gap.
With the proposed budget, the city will be taxing the same value at two different rates.
The property tax proposals, when listed together, present a set of bewilderingly disconnected, and sometimes conflicting and counterproductive policy choices.
First is the change to commercial real property tax structure. The District has two different tax rates for commercial real property. The city taxes the first $3 million in assessed value at 1.65 percent and any value above that at 1.85 percent. The mayor proposed to increase the higher tier tax rate to $1.87 percent, generating an additional $16.7 million from larger buildings or properties in prime locations. The Council is proposing a major change to the system creating two different tax rates based on value—a particularly worrisome choice—that will generate, in my estimation, another $25 million.
Compare the effective tax rates under the current system with what the mayor proposed and what the Council adopted in the first reading. Under the current system, the effective rate is 1.65 percent for values up to $3 million and increases gradually as assessments grow but never quite reaches the top rate of 1.85 percent because the first $3 million in assessments are always taxed at 1.65 percent. While this model penalizes large buildings that efficiently pack many tenants and employees—a valuable feature to be supported in a land-constrained city like the District—we have come to accept it as a "commuter tax" as many of the tenants in these buildings (and their employers and customers) are non-residents. The Mayor's proposal preserves the same structure but increases the pace of growth in the effective tax rate.
The Council proposal increases the effective tax rate by 24 basis points (from 1.65 percent to 1.89 percent) for properties valued just over $5 million (and giving a tax cut of at most 8 basis points for properties under $5 million). This is worrisome for three reasons.
First, the new structure awards low valuation. Time will show if this is large enough an incentive to slow down redevelopment of small properties. But whatever the effect is, it will have a greater impact in parts of the city where values are low because economic activity is not particularly strong, especially in Wards 7 and 8 where redevelopment and economic activity is sorely missing and urgently needed. The Council concedes this point in the very same budget by providing tax incentives for grocery stores and other development in these wards.
Second, because the property tax threshold ($3 million under the current regime, $5 million under the Council proposal) is not indexed to price level increases or growth in property valuations, every year a new set of properties will graduate into a higher tax bracket. This is a problem now but will become a much bigger problem under the Council proposal. To wit, I found 63 properties that were assessed under $5 million in Tax Year 2017, and over $5 million in Tax Year 2018. Some of these are significant redevelopments, but over half appear to be assessment increases due to annual value growth, which is about 3.3 percent in the District. Owners of these properties saw their taxes go up by an average of $2,700 this year, but under the proposed regime, the same tax bills would have gone up, on average, by $38,000. May be 30 to 40 properties in a single year is a small number among the 3,200 commercial property taxpayers. But over ten years, over 10 percent of taxpayers (and their tenants, as explained next) would experience this tax shock.
Importantly, the proposal will not capture increases in land value due to public investments, an idea with historical economic underpinnings that is generating much recent interest (here, here, and here). Taxing real property is an attractive means of collecting local tax revenue because the government can extract the value of public investments that capitalize in land values and use this to pay for current spending and investments. But under the current design, the real world interferes with its commercial lease practices: Much of the office space in DC is leased through arrangements that allow property owners to pass any increase in the costs of operating a building, including the real property taxes, to their tenants. So, when taxes go up, tenants pay. These tenants might not be able to get out of their leases right away, but will consider a move elsewhere as soon as they can (as AIR, and the Grocery Manufacturers Association did) or will demand other government interventions to stay in the city (here).
Some proposals offset each other, causing little net change in the immediate burdens but different impacts in the future.
The Council's proposed property tax changes also interact with its own changes to the sales tax portion of the Metro funding. In one case, the net effect is almost zero.
The mayor's proposal included a 0.25 percentage point increase in all sales tax classes including general sales tax, taxes on restaurants, and taxes on hotels. The Council proposal eliminates the increase on restaurants and reduces the increase in hotel taxes to 15 basis points. My best estimate is that the 10-basis point reduction to the mayor's proposed will reduce revenue hotel sales would have contributed to Metro funding by about $2.2 million.
The sales tax cut for hotels (from the mayor's proposal) is almost exactly offset by the new property tax structure. I found 137 properties classified as hotels, motels, or inns in the District's real property tax database. Their property taxes will collectively go up by $2 million under the new property tax regime. Perhaps the implicit reasoning is because hotel guests will not see a higher tax on their bills, they will be less inclined to get a room in Arlington or at the National Harbor. But higher taxes on the buildings will dampen efforts to invest in and maintain hotel buildings in the long run.
While increasing commercial real property taxes, the budget also offers targeted tax benefits for small businesses that cannot generate sufficient income to pay for their costs.
The Council is also proposing a "circuit-breaker" type program to benefit small retailers with gross receipts under $2.5 million. These establishments will be eligible for a business tax reduction for up to 10 percent of their rent or property tax obligations, capped at $5,000. The proposal is modeled after the popular Schedule H program for low income households in the District. The credit is refundable, so even entities that pay less than $5,000 in franchise taxes will receive it. The Council documents note that 4,400 establishments could benefit from this subsidy.
For establishments that qualify, this credit will certainly help offset the real property tax increases, and possibly do more. And the Schedule H model is demonstrably administrable. However, the policy logic does not follow from households to businesses. The benefit will be available to all small retail businesses regardless of the soundness of their business practices. In some cases, it will be a life line for small businesses. In others, it will subsidize poor business models that cannot generate sufficient income.
Targeting retail only is also distortionary, since it is not clear why a small business engaged in retail is a worthier cause for a tax break than a restaurant or small businesses providing a myriad of other services. It is possible that the Council proposal could be covering more than retail: the estimated number of establishments that will benefit (4,400) is greater than what the County Business Patterns data show to be the number of retail establishments in the District (a total of 1801 in 2016, and only about 1,300 with fewer than 10 employees—a group much more likely to have gross receipts under $2.5 million). Perhaps the Council envisions that the credit will be available to all small businesses so long as they are engaged in some type of retail, such as yoga studios that sell yoga mats or garments, or hair salons that also sell hair products.
While the budget proposal increases commercial property taxes, it also offers a handful of tax abatements and tax incentives. These proposals might be supporting organizations with worthy causes and initiatives with important economic impacts. Nonetheless, this a la carte tax policy increases the complexity and reduce the equity of the tax code. To be sure, these tax incentives do counteract the impacts of the proposed commercial property tax increase, but only for those who have managed to pass a legislative hurdle.
The budget proposal will further widen the gap between the tax treatment of commercial and residential property classes.
On the residential side, the mayor proposed (and the Council went along with) a proposal to reduce the real property tax cap on how much taxable assessments, and therefore tax bills, can grow. At present, residential tax bills cannot grow by more than 10 percent regardless of how much the market value of a property has increased. Under the budget, this cap will be reduced to 5 percent for middle or low-income seniors.
Tax preferences for seniors are popular across the country because seniors can be a strong political force. Still, this proposal further increases the wedge between the tax treatment of commercial and residential properties, deeply impacting future growth patterns. The District has the lowest residential property tax rate and the lowest residential property burdens in the Metro area. The burdens are particularly low because, combined with the homestead deduction, the tax cap reduces the rate, according to my estimates, from the statutory 0.85 percent to an effective 0.65 percent across the city. For certain seniors, the effective rate will now be even lower.
Elsewhere in the budget, the city shows great effort to increase housing affordability through expanded expenditures. But the proposed reduction in the cap will achieve exactly the opposite. Low property taxes help current owners. But because of the restricted housing supply in the District, much of the preferential tax treatment for homeowners simply results in higher prices for consequent buyers, creating a windfall when current homeowners sell their homes to move elsewhere. (California's Proposition 13, which allows for zero growth in taxable assessments, is the extreme example with deep impacts on housing prices that proved to be a boon for the rich, and a trap in municipal finances; recent research shows that SALT deductions end up increasing prices in constrained housing markets).
Furthermore, the property tax cap becomes problematic during downturns. Recessions erode the value of housing and can cost residents their jobs and incomes, but tax bills continue to increase to catch up with housing value growth in pre-recession years. This causes pain exactly at the wrong time.
The budget will tax the same service at wildly different rates.
The last component of the Metro funding is a tax on ride sharing companies. At present, ridesharing companies pay a gross receipts tax of 1 percent. Taxicabs offer the same service but do not pay a gross receipts tax. Instead, they send the District a 25-cent surcharge they collect from the customers for each ride, which is not added to the bottom line, but is dedicated to the agency that regulates vehicles for hire. Looking at meter data, the D.C. Policy Center estimates that under the current regime, taxicabs send about 2 percent of their meter fare to District coffers whereas ridesharing companies such as Lyft and Uber send only 1 percent. The Mayor's proposal included a rate hike proposal for ride sharing companies only, bringing their gross receipts tax to 4.75 percent. The Council has proposed to increase it to 6 percent.
One can argue, as the Council's budget documents do, that the 6 percent rate makes sense because it taxes ridesharing services at the same rate as other services, which are subject to the general sales tax per the recommendations of the second Tax Revision Commission. But if that is the case, why are taxicabs, which provide a very close substitute, taxed at 2 percent? Others argue Lyft and Uber should pay for the Metro because they compete with Metro, or because they use public roads and therefore should pay for the wear-and-tear and congestion they cause as well as for their environmental impacts. All these arguments equally apply to taxicabs.
Taxes pay for important investments; this is even more the reason to prioritize sound tax policy.
Tax increases proposed by the mayor and the Council pay for important investments in DC residents and the city's infrastructure. This year's budget supports critical investments in the Metro, and provides additional funding for housing, education, and programs to counter homelessness. These are worthy causes deserving of public support.
But the way the budget proposes to generate revenue does not serve the best interests of the District of Columbia. And its revenue initiatives sometimes counter the goals the budget tries to achieve on the expenditure side. These conflicting policies cause the city to spin its wheels in important issues such as housing affordability and increasing economic activity, and they impose a pure cost on future growth.
The District needs no reminder that public investments can continue to increase only if the city continues to grow. And poor tax policy that does not sufficiently weigh the importance of economic growth will frustrate government investments.
While the city's commitment to good tax policy through periodic review and reforms is commendable, what happens in between can use improvements.
 Fiscal Year 2019 Budget Support Act of 2018, Subtitle V(I).
 The D.C. Code allows for a maximum of 50 cent surcharge but regulations have set it at 25 cents.


The Opportunity Zone Program was enacted as part of the 2017 federal Tax Cuts and Jobs Act and is designed to encourage long-term capital investments into low-income rural and urban communities. The program offers incentives with regard to the taxation of capital gains for investment in Opportunity Zones such as a temporary deferral of taxation, a step-up in basis, and a permanent tax exclusion for certain qualified transactions.
The US Department of the Treasury approved 169 census tracts in 75 New Jersey municipalities as Opportunity Zones.
For Gross Income Tax purposes, New Jersey follows IRC section 1400Z-2 in the deferral of capital gains because, pursuant to N.J.S.A. 54A:8-3(c) and N.J.S.A. 54A: 5-1(c), the method of accounting and the basis of property must be the same as for federal income tax purposes. New Jersey also follows the special rule for investments held for at least 10 years in IRC 1400Z-2(c) if the taxpayer makes that election federally. The gains are subject to Gross Income Tax when the gain is recognized for federal purposes. This treatment applies to both individuals and pass-through entities.
For Corporation Business Tax purposes, New Jersey follows IRC section 1400Z-2, because pursuant to N.J.S.A. 54:10A-4 New Jersey follows the same method of accounting as for federal purposes and New Jersey's starting point is the entity's federal taxable income, before federal net operating losses and other special deductions, subject to certain modifications under the Corporation Business Tax Act.
The New Jersey Division of Taxation does not administer this program. For additional information, see the New Jersey Department of Community Affairs website. In addition, you may contact the IRS at CC.ITA.Section.1400@irscounsel.treas.gov or see their website.


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Home » OTHER SPORTS » Uchimura takes Japan into the Lead, Men's Qualifications – Day 1
Uchimura takes Japan into the Lead, Men's Qualifications – Day 1
Posted on October 9, 2011 by Abdul Rahim in OTHER SPORTS No Comments
TOKYO (JPN), FIG Office, October 9, 2011: Their imagination captured by the impressive performances of their women's team on Saturday, local gymnastics fans returned to Tokyo's Metropolitan Gymnasium Makoto Okiguchi this morning to support the Japanese men's team on the first day of men's qualification at the 43rd Artistic Gymnastics World Championships.
And they were not disappointed! Team Japan, expected to battle it out for the World title with China in the Team Final scheduled for Wednesday, headed Team USA after the first session of the day, taking pole position with 364.291 points.
The Japanese started off in hugely impressive fashion, nailing one routine after another on the Parallel Bars and Horizontal Bar and taking top spot in each ranking. With Koji Yamamuro leading the way, they were totally rocking, especially on Rings where they boasted 15+ scores in five out of five routines. Makoto Okiguchi surged into the lead for those trying to qualify for the event Final.
They had a scary moment on the Floor, however, when Yusuke Tanaka, who had led the All-around standings until that moment and had the highest score on the Horizontal Bar, landed badly after a roll-out skill and was unable to continue his routine. The Japanese Gymnastic Association later stated that Tanaka's injury was not serious and that he is expected back in training in a few days.
Visibly affected on both Vault and Floor by a recent ankle injury, double World Champion Kohei Uchimura still scored an incredible total of 92.256 to take an early All-around lead, recording the top score on Parallel Bars along the way.
Refusing to be overshadowed by their women's team, the US men gave a strong overall performance today, only suffering from a few mistakes on the Horizontal Bar. John Orozco surprised with his 90.532 All-around score, finishing second behind Uchimura and outscoring US champion Danell Leyva, who is in third. Steven Legendre might qualify for both Floor and Pommel Horse Finals, while Jonathan Horton can harbour similar hopes on Rings and Leyva on Parallel Bars.
Performing in the last sub-division of the day, the German squad had a rough start on the Pommel Horse, generally their weakest event, having to absorb falls from Philipp Boy and Fabian Hambüchen. But after this double shock, which gave them an intermediate position of 11th, they fought back and moved up to third with consistent performances.
However, the last rotation on the Floor spelled trouble once more, with Thomas Taranu, Boy and Hambüchen all stepping out of bounds. Boy, the 2010 All-around runner-up, is currently in fifth position overall but qualification for the event Finals is unlikely as he is fifth on the Horizontal Bar and sixth on the Parallel Bars at the midway point.
Hambüchen, the former World Champion and Olympic Bronze medalist who recently recovered from a torn Achilles tendon, nailed his routine on his specialty Horizontal Bar, putting him currently in third place. Marcel Nguyen is eighth overall which is likely to be good enough to qualify for the All-around Final.
Veteran Marian Dragulescu, who top-scored on the Floor today and was second on the Vault, helped Team Romania into fourth place. Ukraine is currently fifth, led by all-rounder Mykola Kuksenko and newcomer Oleg Stepko. And Brazil were celebrating a terrific 346.626 team score and Arthur Nabarrete Zanetti's fabulous 15.533 on Rings that brought him the event lead. Krisztian Berki of Hungary, the reigning World Champion, leads Pommel Horse with 15.866 points.
The qualification round continues tomorrow with sub-divisions five to eight and gymnastics powerhouses China, Russia, Great Britain, France and Canada entering the competition.
A total of 288 male gymnasts from 78 different countries are competing in eight sub-divisions over two days, aiming to qualify for the Individual All-around Final (24 places) and the Apparatus Finals (8 places each). At the same time, the competition determines which eight teams qualify direct for the 2012 Olympic Games and also for the Team Finals on Wednesday. Countries ranked 9-16 will get the chance to qualify for one of four more Olympic spots at the test event in January.
Following the 6-5-4 system, each country can line up six gymnasts per apparatus in qualification, out of whom five will actually compete; the best four scores make up the team's total.
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Lines open on 18 January 2017 at midnight and close on 12 February 2017.
What's next is all that matters!
The voting lines will be open to the public from 18 January 2017 at 00:00 and close at 23:59 on 12 February 2017 for all categories except song of the year.
Song of the year will close on 25 February 2017 at 21:30.
Any vote received after the closing dates will not be considered, but will be charged.
Participants can vote by dialling the Unstructured Supplementary Service Data, (USSD) number: *120*1512# and follow the number associated with the categories and/or nominee of their choice. (Calls are charged at R1.50 per minute).
Each cell number is limited to 500 votes per cellphone, per nominee, per category for the duration of the voting period.Contract TOPUP users must top-up with airtime to be able to vote.
Contract TOPUP users must top-up with airtime to be able to vote.
Votes received after the limit as per above clause will not be counted but will still be charged.
The SABC indemnifies itself against claims resulting from all calls made on its behalf in relation to this competition.
The judges' decision is final and no correspondence will be entered into. The SABC will not be held responsible for any disputes arising from the competition or prize awards.
The SABC reserves the right to cancel, modify or amend the awards at any time if deemed necessary in its opinion; and if circumstances arise outside of its control.


8-2003. Compliance review documents; confidentiality, exception; use in evidence.
(2) Compliance review documents delivered to a federal or state governmental agency are to remain confidential and are not discoverable or admissible in evidence in any civil action arising out of matters evaluated by the compliance review committee.
Source:Laws 1995, LB 626, § 3.