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Decadence and the Making of Modernism
End of the Semester Post
Reflection on Semester
That's a Wrap, Folks
Frank Poliat on Beauty and "Bad" Poetry October 2, 2022
And yet he wrote so much of it, the sheer volume is astounding! Almost all else of Wilde's, but the…
Ron on The Love that Dare Not Speak Its Name September 19, 2022
TO.THE.ONLIE.BEGETTER.OF. THESE.INSUING.SONNETS. Mr.W.H. ALL.HAPPINESSE. AND.THAT.ETERNITIE. PROMISED. BY. OUR.EVER-LIVING.POET. The central platonic thoughts of Oscar Wilde: "Who was that young man…
cpitts2 on Reflection on Semester April 28, 2022
This is a great overview on Wilde's criticisms of social class, and you point out many ideas I noticed myself.…
kross7 on Reflection on Semester April 28, 2022
I agree that Wilde's relationship to the upper class in his life and in his work is fascinating. In my…
kross7 on The Art of Othering April 28, 2022
I don't really think anymore that Wilde was necessarily trying his hardest to hide his Irishness or homosexuality. I don't…
agency An Ideal Husband Art artist basil beauty Bosie contradictions Criticism death Decadence de profundis Dorian Gray fairy tales gross indecency Harlot's House Humor identity Irishness Lord Alfred Douglas Lord Arthur Savile's Crime lord henry love lying Morality perception Power predestination preface prison prose queerness religion salome society style Subversion Symons the Decadent Movement in Literature The Happy Prince The Importance of Being Earnest The Picture of Dorian Gray Trial wickedness wit
Art and Criticism
Fact and Fiction
Victorian Literature
Wilde and Shakespeare
Wilde in Paris
Wilde the man
Wilde and Thackeray
I am interested in Wilde's idea in The Decay of Lying that Art imitates Life, rather than Life imitating Art. In his essay, he claims that "Life is Art's best, Art's only pupil" (Wilde 983), and provides several fictitious examples of this. The example I found most humorous was his reference to Becky Sharp of Vanity Fair, which was written by "great sentimentalist" William Makepeace Thackeray and originally published in 1848 (Wilde 984). Wilde's character Vivian describes that well after Vanity Fair was published, the governess who was a loose inspiration for Becky's character "ran away with the nephew of the lady with whom she was living, and for a short time made a great splash in society, quite in Mrs. Rawdon Crawley's style, and entirely by Mrs. Rawdon Crawley's methods" (Wilde 984), following the exact trajectory of Becky after her disastrous marriage to Rawdon Crawley. I find Wilde's reference to Becky interesting because she was the ultimate liar. A vicious social climber, she is cunning and seductive, and uses her intelligence to take advantage of wealthy men. If art is lying, Thackeray's biting satire is evidence of this. It presents heavily exaggerated characters and weaves together their stories in a ridiculous manner.
It is interesting to consider, then, how writers of Wilde's time were turning away from Victorian literature. Certainly, Vanity Fair is not an example of art for art's sake, but Becky's interest in all things beautiful and her desire to live a pleasure-filled life seems to align with the code of the Decadents. Becky put on a show in society, masking her true background and creating a glamorous façade. She reminds me of some of the characters in Wilde's short stories, particularly Lord Arthur Savile and the Canterville ghost. Lord Arthur creatively plots several murder attempts to maintain his position and relationship to his fiancée, creating a life based on deception and crime. The Canterville ghost initially is interested in putting on masks to terrorize the Otis family and maintain his fear-based position of power in the household. Their scheming and cunning for the sake of comfort cause them to act similarly to Thackeray's Becky.
Posted on February 12, 2022 February 12, 2022 Author cdavis27Categories Victorian LiteratureLeave a comment on Wilde and Thackeray
What Makes a Fairytale?
As we discussed The Happy Prince and Other Tales on Wednesday, I found myself drawn to the question "what makes a fairytale?" It's a question I had not thought of before, mostly because I think that we learn fairytale stories when we are young and accept that the stories that we learned are fairytales. But as I thought about it further, I found that that explanation is unhelpful. For example, if asked whether Disney princess movies are fairytales, I would say no but many people would say yes. I would insist that they are adaptations of fairytales, not fairytales themselves, but if pushed I could only say that when I was a kid my parents read to me books of fairytales that told many of the traditional stories Disney used as inspiration for their films, so I consider those stories to be "true" fairytales, while someone who only watched Disney movies and did not read fairytales might say that the Disney films themselves are fairytales. "This is what I learned when I was a kid" is not a good enough justification for how to define a fairytale.
As I pondered this question, I came up with a variety of potential definitions. A fairytale has to have a Happily Ever After? Anyone who has read the Brothers Grimm know that's not the case. A fairytale has a princess in it? Jack and the Beanstalk, the Three Little Pigs, and Little Red Riding Hood are only a few examples that show that's not true. Perhaps a fairytale is simply a fantastical short story intended for young audiences. That is the most satisfactory definition I could find after trying to classify books I read as a kid into different categories and looking in various dictionaries to see what they had to say.
With that definition in mind, in order determine whether "The Happy Prince" is a fairytale, we must reflect on whether Wilde intended for children to read the collection. I think it is fair to say that they are short, fantastical stories. Birds and statues speak to one another; rockets are personified; giants exist. It is more difficult to determine whether the stories are directed towards children. We talked in class about how critics are divided on this question. Vyvyan Holland said that the stories are more poetry than they are fairytales, but other people have argued that Wilde wrote these stories for his own children. Ultimately, I think that stories can work on multiple levels. These stories are entertaining for children to read, and they can also appeal to adults, regardless of which group was meant to appreciate the tales. With that in mind, I think that it is fair to categorize The Happy Prince and Other Tales as a collection of fairytales.
Posted on February 12, 2022 February 19, 2022 Author ehannon3Categories UncategorizedTags fairytales, The Happy PrinceLeave a comment on What Makes a Fairytale?


What random things do you want to buy right now?
I forgot to mention on my post about stress the other day that I definitely like to indulge in retail therapy!
What random things do you want to buy at the moment?


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The Indo-American Arts Council
Is delighted to invite you to a Special Sneak Peak screening of
Matthew Brown's
Monday, April 25, 2016 at 6:00 PM
New York Society for Ethical Culture - 2 West, 64th Street New York, NY 10025
There will be a post-screening discussion with Director Matt Brown, Mathematician Manjul Bhargava, Producer Annie Pressman, Executive Producer Swati Bhise, Lead Actor Devika Bhise immediately following the screening.
Colonial India, 1913. Srinavasa Ramanujan (Dev Patel) is a 25-year-old shipping clerk and self-taught genius, who failed out of college due to his near-obsessive, solitary study of mathematics. Determined to pursue his passion despite rejection and derision from his peers, Ramanujan writes a letter to G. H. Hardy (Jeremy Irons), an eminent British mathematics professor at Trinity College, Cambridge. Hardy recognizes the originality and brilliance of Ramanujan's raw talent and despite the skepticism of his colleagues, undertakes bringing him to Cambridge so that his theories can be explored.Ramanujan leaves his family, his community, and his beloved young bride, Janaki (Devika Bhisé), to travel across the world to England. There, he finds understanding and a deep connection with his sophisticated and eccentric mentor(Jeremy Irons). Under Hardy's guidance, Ramanujan's work evolves in ways that will revolutionize mathematics and transform how scientists explain the world. Hardy fights tirelessly to get Ramanujan the recognition and respect that he deserves but in reality he is as much an outcast in the traditional culture of Cambridge as he was among his peers in India. But Ramanujan fights illness and intense homesickness to formally prove his theorems so that his work will finally be seen and believed by a mathematical establishment that is not prepared for his unconventional methods. The Man Who Knew Infinity is the improbable true story of a unique genius whose pivotal theories propelled him from obscurity into a world in the midst of war, and how he fought tirelessly to show the world the genius of his mind.
New York Society for Ethical Culture
2 West 64th Street New York

redpajama_set_name: RedPajamaCommonCrawl


Gareth Keys is all set for the Cookstown 100. Gareth had a fantastic start to his 2014 road racing season with a positive series of results at Ian Watson spring cup road races. The superbike B race at spring cup saw the 250 Ulster Grand Prix winner from 2013 record a well deserved second place finish, Gareth competing on a S1000RR BMW proved that very quickly he had adapted to Oliver's Mount well.
For the super twin races the rising road racing star was Kawasaki mounted and went onto achieve two top 15 finishes, the feature spring cup race saw Gareth produce another good performance with 12th place finish to start his road racing season in top style. For this years Cookstown 100 he is competing in the superbike, super-twin, 250 and grand final races.


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Are You Obsessed With Whiter Teeth?
Getting a brighter smile can come at a painful price
By Laurel Naversen Geraghty
Mona Schlater-Hewlett, 45, was in the middle of an aerobics class at the gym when she felt a piercing pain and dropped to the floor. But it wasn't a strain in her muscles that brought her down—it was her teeth. "It came out of nowhere," recalls Schlater-Hewlett, a program advisor for the Los Angeles School District. "All of a sudden, I was buckled over, my hand over my mouth, with this pass-out-on-the-floor kind of pain. People came over to me and asked, 'Are you okay?' "
The source of her misery: A tray full of tooth bleach that she'd worn to bed the previous night.
Schlater-Hewlett was using 10% carbamide peroxide gel in a custom-fitted bleaching tray—all of which was prescribed by her dentist. Although you can buy stronger teeth whitening gels, this is the only home teeth whitening treatment to earn the American Dental Association's seal of acceptance. She tried taking a month off before returning to her schedule of bleaching. She even used desensitizing gel before and after treatment.
But her "zingers"—the term dentists use for these sharp pains in the teeth, which can last for several minutes—persisted, and she had to give it up. Schlater-Hewlett eventually got veneers for her teeth, a more elaborate and expensive option. "I'd never try bleaching again," she says.
Teeth whitening has become a big business. Americans spend billions on teeth whitening products annually, and in dentists' offices, bleaching is the most requested procedure among patients ages 40 to 60, according to a survey conducted by the ADA. And teeth whitening toothpastes are now more popular than any other kind. Bleaching has entered its golden—or shall we say porcelain—era.
But the dangers of teeth whitening are causing problems. Schlater-Hewlett's dentist (who happens to be her husband) is unsure what caused her pain, but her experience isn't as rare as you might expect. In a 2002 University of Southern California School of Dentistry survey of 100 people, half experienced mild to moderate sensitivity after using an over-the-counter-strength whitening gel (15% carbamide peroxide), while 1 in 25 had the kind of pain Schlater-Hewlett suffered.
As more and more patients report trouble, dentists are scrambling to identify who makes a good candidate and who should skip the procedure. The answers are becoming clearer, but researchers are also uncovering what may be the true hazard of whitening—a pursuit of bleached perfection that leads to overuse of these chemicals.
Although more than a third of adults worry that professional teeth whitening will damage their enamel, research suggests that their fears are unfounded. "There's overwhelming evidence that, when used as directed, bleaching does not cause permanent damage to the teeth or gums," says Edmond R. Hewlett, DDS, consumer advisor for the ADA and an associate professor at the UCLA School of Dentistry (and Schlater-Hewlett's husband).
More from Prevention: 10 Natural Ways To Whiten Your Teeth
[pagebreak]Studies have shown that it's safe to undergo a course of bleaching—2 weeks with a drugstore method or a dentist-prescribed night guard, or a single in-office power-bleaching session—once or twice a year. But dentists are less confident about the safety of using the chemicals as simply another part of the morning shower-shave-brush grooming routine.
In addition to tooth sensitivity, dentists report seeing side effects that include gum irritation, bluish enamel, uneven whiteness, and—if the chemical manages to seep into a cracked tooth or an unfilled cavity—painful internal damage that can lead to a root canal. Except for that last one, side effects of teeth whitening products usually clear up within a couple of weeks, provided you stop using the chemicals.
Unfortunately, many people don't stop when they should. "Ten years ago, people weren't even aware of bleaching," says Irwin Smigel, DDS, president of the American Society for Dental Aesthetics. "Now every dentist I know has had to cut off at least one patient because of overbleaching. People come in with great, great pain, and I can see immediately from the color of their teeth and the irritation along the gums that they've been bleaching and bleaching."
The urge to keep whitening may spring from the fact that teeth stubbornly refuse to maintain their same sparkling brightness for long. "Once you stop with the bleach, it regresses—your teeth start returning to their original color," says Smigel. "Very few people are happy with the color once it starts regressing, so they'll do teeth whitening again and again." Dental laboratories are working to keep pace by creating new caps, fillings, and crowns in ever-brighter shades.
More from Prevention: Banish Bad Breath For Good
For some individuals, the pursuit of blindingly white teeth can become a true obsession. "There's anorexia nervosa among certain people who desperately want to be thin, and there's also a similar syndrome for people whose teeth are never white enough," says John W. Siegal, DDS, a New York City dentist. This can go so far as to be classified as a form of body dysmorphic disorder (BDD)—a distorted view of one's features that becomes so consuming that it interrupts daily functioning and requires psychiatric treatment—says Katharine A. Phillips, MD, a professor of psychiatry at Brown Medical School.
In a study she conducted of 200 individuals with BDD, 59 of them, or nearly one-third, were found to be excessively focused on the appearance of their teeth and bleached compulsively as a result, regardless of uncomfortable side effects.
"I can see how addiction happens," says Laurie Hardjowirogo, 54, a graphic designer from Manhattan. She first whitened her teeth 5 years ago, when her dentist made her a custom-fit bleaching tray. She touches them up once a month (most dentists recommend touch-ups every 4 to 6 months).
"Now my much whiter teeth seem like they're the way they're supposed to be," she says. "But I don't know if I have a fair assessment anymore because so many people are doing it. I don't know where the bar is anymore—I look around at other people and think, 'Is that normal? Is that too much?' "
The good news: As long as you keep your expectations realistic and understand that these strong chemicals need to be handled with care, the procedure seems safe. The best approach is to heed the advice of a dentist or the product label—and keep some perspective. "You can go only so white with bleaching," says Smigel.
More from Prevention: Why Your Teeth Are Still Yellow
By knowing what to expect and why you should exercise a bit of self-control, you can determine which method of teeth whitening is best for you, reduce the risks, andget your teeth gleaming white. Here's a look at the options, the risks, and the results you're likely to get from teeth whitening.
Over-the-counter Scrubs
Many of us know the slack-jawed stupefaction that can result from staring at a drugstore shelf stuffed with bleach kits. Still, these over-the-counter teeth whitening methods--by far the most economical kind--are worth trying before you spend big money on in-office procedures.
How safe are they? The more closely you adhere to the instructions on the label, the better your odds of avoiding side effects. But have your dentist check your mouth first, even if all you crave is a little over-the-counter brightening. The ADA hasn't granted its seal of acceptance to any OTC bleaching method in part because if the mouth isn't healthy when bleach is introduced, serious problems can result.
"One woman came in to see me today with a lot of pain," says Smigel. "She bought a home-bleaching kit, and she used it when she had a cavity. Now she needs a root canal." Similar reports have indicated that if bleach gets into the pulp (the nerve chamber) of the tooth through a crack or a filling, it can cause severe pain and require treatment.
Another word of warning: "These products lend themselves to continuous use," says Smigel, "and that's when you really start to see pain, irritated tissues around the teeth, and teeth that take on an unnatural, bluish, translucent look." Though harmless, the tint can be permanent. Kits with mouth guards may carry additional risks because ill-fitting trays can press peroxide onto gums or allow the solution to spill out, causing irritation. Obviously, stop using the product and see your dentist if you experience any pain.
How well do they work? "Some people can get good results with an over-the-counter product," says Hewlett. A study from the School of Dentistry at the University of North Carolina suggested that over-the-counter teeth whitening strips, dentist-prescribed bleaching trays, and in-office bleaching sessions can ultimately produce the same pearly shade. That's because all these teeth whitening methods rely on one of two active ingredients: hydrogen peroxide or carbamide peroxide (which breaks down into hydrogen peroxide over a few hours).
Dentist-Designed Brightening
In minutes, a dentist can mold a bleaching tray to a person's mouth and prescribe a bleaching gel to go with it. And when your dentist is involved, you minimize the risks—and you're more apt to get quick treatment if trouble develops.
How safe is it? The 10% carbamide peroxide solution with a custom-fit tray is the only take-home teeth whitening treatment that the ADA feels comfortable recommending. Here's why: A lot of research, including a 2004 study from Tufts University School of Dental Medicine, has shown that customized mouth guards help ensure that the bleach stays in contact with the teeth for maximum whitening, while minimizing the amount of potentially irritating bleach that can dribble onto the gums and soft tissues of the mouth (in contrast to the one-size-only trays sold in drugstores).
What's more, if a patient experiences sensitivity, a dentist can prescribe a lower concentration of the bleach or give the patient a desensitizing gel to use for a few minutes just before or right after bleaching.
Dentists provide enough gel for one 2-week treatment per year, plus 1- or 2-day touch-ups every 4 to 6 months. This limited supply may help keep you from going overboard—provided you can keep your hands off over-the-counter teeth whiteners in the interim. If you start alternating prescription-strength bleach with an OTC option—to continue daily bleaching for months--the risk of gum irritation, sensitivity, and translucent teeth increases, says Smigel.
How well does it work? This mode of bleaching has been shown to whiten dramatically, taking teeth from yellow to much whiter after 2 weeks of nightly treatment. The typical improvement is about four or five shades.
Power Washes
The "power bleaching" treatments offered in dental offices and teeth whitening chains like BriteSmile deliver results in the shortest amount of time—a little over an hour. Special lights speed the action of a highly concentrated bleaching gel that's been applied to the teeth.
How safe are they? Used in-office, gels that contain 35% hydrogen peroxide have earned the ADA seal of acceptance for safety and efficacy, but that doesn't mean they're free of side effects.
"With these techniques, there have been reports of increased sensitivity of the pulp chamber in the middle of the tooth," says Siegal. Dentists say there's no sure way to avoid such sensitivity, which can last a few days; some patients have reported discomfort up to 3 months later. And the bleaches used are so strong that they could "very easily chemically burn anything soft in the mouth—the gums, the skin, the tongue," says Hewlett.
That's why the dentist or hygienist must take precautions, such as carefully applying a protective, plasticlike gel over the gums and using a retractor, rubber shield, or dental dam to pull back lips and protect gums.
How well do they work? Light treatments get big results fast—brightening teeth by up to eight shades in one to five sessions—and most of the lightness gained from a power-bleaching session lasts a year or more. But a study from Tufts University School of Dental Medicine showed that a week after the teeth whitening treatment, subjects saw an average "shade rebound" of two shades.
Dentists say this is partly because teeth become especially vulnerable to stains right after a bleaching. "Your teeth are covered by a protective layer called a pellicle," says Siegal. "The power-bleaching process removes it, so teeth tend to absorb stains much more readily." It's essential to avoid dark foods and drinks—tea, coffee, cola, blueberries, dark chocolate, red wine (and smoking)—for at least 24 hours, as the pellicle begins to reform.
Brushing right after consuming those foods and beverages—or at least swishing a little water around in the mouth—can help keep staining at bay. Make this part of your regular smile care, and you'll add on months to your results.
More from Prevention: How To Look Great In Pictures
Laurel Naversen Geraghty Arizona-based writer Laurel Naversen Geraghty writes for the New York Times and Glamour.
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Bed and Breakfast in Massy, France. Book a charming B&B in Massy. We have selected the best accommodation for you in Paris Ile de France. No commission fee. Directly contact the owner. Thank you for recommending Europa Bed & Breakfast at your booking.


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New Funding
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HM Revenue & Customs take tougher stance as business asset seizures up by 145%
It has been reported that British businesses accrued £42 million in outstanding taxes in 2015/16 which led to HM Revenue & Customs ("HMRC") seizing assets from 1,592 companies. The number of seized assets from businesses rose from 649, an increase of 145%, from the previous year when unpaid taxes of £15 million were reported.
HMRC distraint is the process of legally taking possession of goods for sale at public auction, to make payment towards an unpaid tax bill. A bailiff is instructed to recover goods equal to the value of the debt owed to HMRC. In addition, the costs of removal and the sales process at auction will be added to the debt. When goods are sold at auction, they will often realise considerably less than their replacement value and as a result the bailiff will remove significantly more assets than at first appears necessary. Once the goods have been sold, if sufficient funds are not recovered to discharge the amount owed, you will still be required to pay the balance of the debt.
The increase in the number of distraint proceedings in the past year suggests that HMRC is using more aggressive methods to recover overdue taxes.
Is there an alternative to the bailiff taking possession of assets and selling them at an auction?
The answer is yes. If you receive an Enforcement Notice from HMRC, you must seek advice immediately. The most common solution to the problem is to negotiate a Time to Pay Arrangement with HMRC. This will involve explaining why the business is not able to pay the arrears at present, presenting a cash flow forecast to show that the business can repay the debt over a period of time and a proposal which should include how the business proposes to pay off the arrears – this will include the amounts to be paid and the dates when payments are to be made. It is usual for the arrears to be paid off over a period of up to 12 months.
If the proposal is accepted, HMRC will insist upon all future taxes being paid on time and in full. HMRC is more inclined to agree to a Time to Pay Arrangement, if the business has not had a previous poor compliance record.
What are the benefits of a Time to Pay Arrangement?
You are able to include all taxes – VAT, PAYE, NIC and Corporation Tax arrears.
It allows your business to spread the cost of the tax arrears over a period of up to 12 months.
By spreading the arrears over a period of time, this will assist with managing cash flow.
It avoids an insolvency process.
For more information on how a Time to Pay Arrangement can help your business read our guide.
By Sandie Williams | 3rd October 2016
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Columbia University is an Ivy League college. It is not a member college of the State University of New York. Columbia University is located near Harlem.
"SUNY-Harlem" is a recent, disparaging nickname for Columbia.
As in State University of New York...another name for Columbia University, the New York Ivy.
SUNY Harlem's football program blows. But Princeton swallows.


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Govt urged to make rule against handing over bodies of militants to their families
Government forces have urged the Centre to firm up a policy against handing over bodies of militants killed in encounters in Jammu and Kashmir to their families in an effort to prevent people from attending their funerals, which often motivates many local youths in joining militancy.
According to a report published by Indian Express, officials said Jammu and Kashmir Police is also of the view that handing over of militants' bodies shores up emotions in the area during funerals in the locality, and leads to an atmosphere that is conducive for more youths picking up the gun.
The report said that, both men and women attend these funerals, which eventually turn into charged anti-India rallies, the officials reasoned. The police are responsible for conducting formalities and handing over the body of a dead militant to his family even when he is killed in encounter with the government forces.
While the Centre is yet to take a decision on the issue, sources indicated that the final decision may be left with the state police, which will decide on a case-to-case basis on whether to pass on the body to a slain militant's family. Authorities may decide on burying militants killed in encounters at the place nearest to the encounter site, it is learnt.
A recent study conducted by Jammu and Kashmir Police on radicalization and militancy in the Valley also states that one of the final stages of youths joining militancy is when a militant "gets killed and is turned into a martyr by stakeholders, becomes a hero for other disillusioned youth, (and thereby) completing the vicious cycle, reported Indian Express.
The report is based on a study of "156 local youths of the Valley who have joined militancy between 2010 and 2015".
According to Home Ministry figures, 75 militants were killed in operations and 65 people joined the militancy ranks in the Valley in the first five months of the ongoing year. Last year, 217 militants were killed in an encounter with government forces, according to official statistics, the report mentioned.
In 2015, 108 militants were killed in encounters with the government forces, and numbers went up to 150 in 2016, the year key Hizbul Mujahideen militant Burhan Wani was killed, leading to a fresh wave of protests in the Valley, Indian Express reported.
(The photograph used in this story is a representational image))
Kashmir Militancy
Previous articleGovt forces release hit list of 21 most-wanted militants in Kashmir
Next articleMobile internet services restored in Srinagar, continues to remain suspended in Islamabad, Pulwama
lingfa sunday 1:56 pm June 23, 2018 At 1:56 pm
terorist is terorist… so death body of slaint militants should not b handed to relatives, specially he or she killed in encounter…its natural dt atmosphere wl b charge up, whn anyone close relatives or frnd is killed… thrfor in immense emotion, d youths r attract to tk up guns…as their sliant frnds or relatives r gvn rousng applause or heroic farewelll…. thr in opinion deady body should cremenated at notified area or close to encounter site…


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Home » Ethiopian Tax Research Network Library
Ethiopian Tax Research Network Library
Nigerian Tax Research Network Library
Resources to enhance the exchange of tax knowledge in Nigeria
African Property Tax Initiative Library
Research focusing on challenges in increasing property tax revenues in Africa
Resources on topics related to taxation in Ethiopia, ranging from tax policy to tax administration, and from academic papers to practical case studies
Following the third international Financing for Development Conference, the United Nations General Assembly endorsed the Addis Ababa Action Agenda. The first action area, outlined as "critical to achieving the sustainable development goals," is mobilising domestic public resources. Countries committed to "enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection."
As a member of the Addis Tax Initiative, Ethiopia has committed to stepping up domestic resource mobilisation. Currently, Ethiopia's tax to GDP ratio stands at about 13%, below the 15% considered necessary to fund adequate public services. Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice.
To this end, the Ethiopian Tax Research Network (ETRN) was launched in September 2017. The ETRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and researchers from both Ethiopian and international organisations.
Image credit: Addis Ababa, Ethiopia - January 15, 2013 : South Africa Street has been decorated with flags for Ethiopian Epiphany Celebration | mustafa6noz | iStock
International Centre for Tax and Development (ICTD)
Topic International tax (2)Subnational and property tax (15)Gender and tax (2)Informal tax (2)Tax and governance (8)Tax administration and compliance (57)Inequality, welfare and tax (8)Macroeconomic studies (20)Tax policy, law and reform (7)
Gender and tax compliance: Firm level evidence from Ethiopia
International Centre for Tax and Development, 2020
Developing countries often lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and others. An alternative strategy to increase tax compliance, and thus revenue, in these countries may depend on the capacity of policymakers to harness individual's civicmindedness, social norms, reciprocity and cultural values of trust (Prichard, Custers, Dom, Davenport and Roscitt 2019)....
Tax compliance costs in developing countries: Evidence from Ethiopia
UNSW Business School, 2017
This paper estimates tax compliance costs for business taxpayers in Ethiopia; it also assesses factors affecting the magnitude of tax compliance costs. The paper uses survey data from a scientific sample of 1,003 Ethiopian businesses. Total tax compliance costs in the year 2012/13 were estimated to be about 4.5 percent of tax revenue collection. Tax compliance costs were found to be regressive and there was a higher burden for smaller businesses in Ethiopia than those in Kenya or Nepal....
Tax compliance attitude of the rural farmers: The case of Ethiopia
ResearchGate, 2018
Applying binary logit regression model, we argue that tax compliance is a function of the individual smallholder farmers and related variables. The evidence presented in this article, based on the 2014 5th Afrobarometer Survey. Using this method, we find some similarities, but also differences in factors that are correlated with tax compliance attitude in the smallholder farmers of Ethiopia. We confirm that people who are more happy with open administration arrangement will probably have tax compliant attitude....
Registration for VAT: The Ethiopian experience
Social Science Research Network, 2012
Registration is one of the integral parts of the VAT system. According to article 7(1)(a) of the VAT proclamation registered persons are identified as the first groups of taxpayers. Even though registered person are identified as taxpayers they are not required to pay tax, rather they are only required to collect tax from their customers. The VAT proclamation has introduced two types of registration. Those taxpayers in the first group are duty bound to register and failure to registrar shall result in penalties....
Reflections on tax crediting system under Ethiopian law
VAT refers to increase in value of goods and services at each stages of production. Therefore, VAT is basically a tax to be levied on the value added by an organization at each stage of its rendering services or producing goods. The tax is a levy on the final consumption of goods or services and is ultimately borne by the consumer although it is collected at every stage of production or distribution. The Ethiopian VAT law allows tax credit for all taxes paid by the registered person during purchase of goods or receiving services from third parties....
Public financial management perspectives on health sector financing and resource allocation in Ethiopia
Duke Sanford Center for International Development, 2020
In this paper, we discuss Ethiopia's approach to health delivery, trends in health financing trends, focusing on the financing arrangements and expenditure management systems through which health funding is allocated from various internal and external sources. The paper reviews Ethiopia's public financial management system to identify challenges and opportunities to improve domestic resource mobilization for health and resource allocation within the health sector....
Introducing an administratively feasible environmental tax system in Ethiopia
University of Oregon School of Law, 2018
This Article examines the administrative feasibility of introducing an environmental tax system in the Addis Ababa City Administration (AAA) of Ethiopia. Research supports four findings regarding the difficulty of introducing such a system. First, waste collection, sludge dislodging services, and sewer services in Ethiopia are lacking. Second, while there is a somewhat effective tax collection system for solid waste, landfill, and sludge taxes, there is not an effective tax collection system for sewer, effluent, and emission taxes....
Income tax progressivity and income inequality: The case of payroll tax with evidence from Ethiopia
State Audit Office of Hungary, 2015
This research is intended to assess the progressivity of payroll tax in respect to employment income inequality. The research is based on only ten years' data on payroll income. Over time, the primary data were obtained using a systematic random sampling technique from nine different organisations. Qualitative data were analysed with descriptive tools and simple regression analysis, while the comparison between the marginal tax rate and the average tax rate, and the computation of the Suits Index and the Gini coefficients from the Lorenz curves were applied for the quantitative analysis....
Financing Ethiopia's development: Confronting the gap between ambition and means
Ethiopian Economic Association, 2015
Ethiopia set out – and in large measure achieved – a very ambitious program of economic and social development under its Growth and Transformation Plan I. The scale of public sector involvement was very large: for the five-year Plan period, it called for budgetary government spending and public enterprise off-budget spending of 41% of GDP, more than half of which was to come from budgetary resources....
Financial regulation and government revenue: The effects of a policy change in Ethiopia
World Bank Publications, 2016
Financial regulation affects government revenue whenever it imposes both the mandatory quantity and price of government bonds. This paper studies a banking regulation adopted by the National Bank of Ethiopia in April 2011, which forces all private banks to purchase a fixed negative-yield government bond in proportion to private sector lending. Having access to monthly bank balance sheets, a survey of branch costs and public finances documentation, the effect of the policy on government revenue can be tracked....
See all content in Eldis on Taxation


text:
Q: why boost PFC topology is the most used? While searching about power factor correction topologies, the topology I came across almost all the time was the Boost PFC topology, and I'd like to know why? why is it the most widely used one, in comparaison to say, buck PFC or flyback PFC.

A: Active power factor correction (PFC) is all about controlling the circuit's input current waveform and making it as close to input voltage waveform as possible  (Sinusoidal in the case of AC mains).
Converter topologies such as Buck (Shown in next image) and Flyback work by quickly connecting and disconnecting themselves from supply source in order to modify their output voltage while keeping it continuous with stored energy from capacitors and inductors. Since they are completely disconnecting from power source while switching, input current is inherently discontinuous which is not desired if we are attempting to control it.

On the other hand, converters such as Boost (Shown in next image) and SEPIC don't directly disconnect themselves from power source. This causes input current to be continuous. Furthermore, its value can be smoothly controlled from the converter's switching components, making these topologies ideal for active PFC.

Active PFC methods for Buck-type topologies exist but tend to be less effective than Boost-type topologies. That said, this paper proposes a 2-stage Boost-Buck converter topology (as opposed to one-stage Boost-Buck), in order to control input current with the first stage and to reduce output voltage with the last one (Which could not be done with a Boost converter alone). Disclaimer: I'm one of the authors of this work.

redpajama_set_name: RedPajamaStackExchange


text:
WINE ACADEMY
New England Wine Academy is making a splash in wine and beverage education.
Do you know your citrus aromas from your tree fruit aromas?
How about your primary from your secondary from your tertiary flavors?
Do you know what astringent feels like?
Do you understand the difference between theoretical and actual cogs?
Our classes will help you discover the answer to these questions and much more through the exploration of wine, beer, spirits, and the beverage and hospitality business.
Full class schedule and wine and spirits education platforms for the 2021-2022 academic year are below.
NEW ENGLAND WINE ACADEMY
CLASSES AND TRAINING SEMINARS
FOR 2021-2022 ACADEMIC YEAR
Please be aware that all of the sessions on offer below are online-learning classes. The material covered in online classes is exactly the same as in-person sessions. All classes are available for exams on the assigned date, either in-person, or you may elect to take the exam online via remote invigilation. Generally it is recommended that you sit the online exam at the same time as the in-person exam, but you may elect another date/time. This will need to be declared at the time of registration.
Click the links below or use the "SHOP" tab above, to find the class page you are interested in and to enroll.
NEXT CLASSES BEGIN:
*** 2021-2022 Academic Calendar Added ***
*** Returning Students Receive Discounts***
Wine & Spirits Education Trust (WSET)
Level 1 Award in SAKE ONLINE
For more information on the WSET Sake 1 course, please click here.
Sake 1 Online Course dates are outlined below.
Course enrollment deadlines are highlighted in red.
March 14, 2022 > April 10, 2022 (Mar 5)
May 16, 2022. >. June 12, 2022 (May 7)
July 18, 2022 > August 14, 2022 (Jul 9)
Click Here for the Sake 1 Enrollment Page
Level 1 Award in Wine ONLINE
For more information on the WSET Wine 1 courses, please click here.
Wine 1 Online Course dates are outlined below.
January 24, 2022 > February 20, 2022 (Jan 15)
February 7, 2022 > March 6, 2022 (Jan 29)
February 21, 2022 > March 20, 2022 (Feb 12)
March 7, 2022 > April 3, 2022 (Feb 26)
March 21, 2022 > April 17, 2022 (Mar 12)
April 4, 2022 > May 1, 2022 (Mar 26)
April 18, 2022 > May 15, 2022 (Apr 9)
May 2, 2022 > May 29, 2022 (Apr 23)
May 16, 2022 > June 12, 2022 (May 7)
May 30, 2022 > June 26, 2022 (May 21)
June 13, 2022 > July 10, 2022 (June 4)
June 27, 2022 > July 24, 2022 (Jun 18)
July 11, 2022 > August 7, 2022 (July 1)
July 25, 2022 > August 21, 2022 (July 16)
Click Here For The Level 1 Wine Enrollment Page
For more information on the WSET Wine 2 course,
February 7, 2022 > March 13, 2022 (Jan 29)
March 7, 2022 > April 10, 2022 (Feb 26)
May 2, 2022 > June 5, 2022 (Apr 23)
May 30, 2022 > July 3, 2022 (May 21)
July 11, 2022 > August 14, 2022 (July 1)
July 25, 2022 > August 28, 2022 (July 16)
Wine & Spirits Education Trust (WSET)
(Students should hold the Level 2 Award in Wines,
or be able to demonstrate relevant knowledge)
For more information and details about the Level 3 in Wine Course, please click here.
January 31, 2022 > April 3, 2022 (Jan 22)
February 21, 2022 > April 24, 2022 (Feb 12)
March 14, 2022 > May 15, 2022 (Mar 5)
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April 25, 2022 > June 26, 2022 (Apr 16)
May 16, 2022 > July 17, 2022 (May 7)
June 6, 2022 > August 7, 2022 (May 28)
June 27, 2022 > August 28, 2022 (Jun 18)
July 18, 2022 > September 18, 2022 (July 9)
Wine & Spirits Education Trust (WSET)
Level 1 Award in Spirits ONLINE
For more information and details about the Level 1 in Spirits Course, please click here.
Spirits 1 Online Course dates are outlined below.
Click Here for the Level 1 Spirits Enrollment Page
Level 2 Award in Spirits ONLINE
For more information and details about the Level 2 award in Spirits, please click here.
(Students should hold the Level 2 Award in Spirits,
April 11, 2022 > June 12, 2022 (April 2)
Enrollment Available Soon
***NEW***
A Brainscape Pro subscription is now included with all NE Wine Academy WSET enrollments. Simply indicate that you would like to take advantage of this program when you enroll, and we will send you a complimentary 3-month subscription link.
With Verified Flashcard Decks and mock exams that match your course, Brainscape is one of the best ways to study for your exam.
 This premium to your class will save you time and enhance your wine or spirits studies.
WHO IS TAKING OUR COURSES?
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Those looking for a second job or additional means of income and savings
Academy Classes are geared toward the wine consumer/enthusiast and the drinks professional, alike. These are focused on learning about specific wine regions or other drink categories, and involve both classroom discussion as well as practical tasting sessions. This is your opportunity to taste with a professional and learn about the beverage world from top to bottom.
Upcoming Academy Classes
The NEWA Pro-Series is a series of professional development seminars designed for people working in the drinks industry who are looking to enhance their skills and knowledge on a range of topics, especially as it relates to the running of restaurant or bar programs. These sessions also include classes for developing skills for achieving professional qualifications in wine and beverage service.
Upcoming Pro Series
The Wine & Spirit Education Trust (WSET) is the largest global provider of wine, spirits and sake qualifications. Trusted by the world's most recognized drinks organizations, WSET has led the design and delivery of wine and spirit education for five decades. Currently, New England Wine & Spirits is offering qualifications at there different levels throughout the academic calendar year. WSET qualifications inspire and empower drinks professionals and enthusiasts.
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This is the time of the 12 months when all the fashion designers are bringing out new ranges for the summer time. Then once more, while some of Kate Spade's baggage are relics of the past on the web, its more vogue-forward luggage are thriving — proving that the purse trade can, in reality, save itself from an ominous destiny. There are in all probability many causes for it. The first is that girls look upon handbags as an extension of their private sense of fashion, style and class.
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Here g is a function that produces a `virtual` data structure that is parameterized with data constructors. The build function instantiantiates such a virtual data structure with actual constructors. Since cata replaces constructors with functions, application of a cata to a build can as well be replaced with the instantation of the virtual data structure with those functions.
Application of warm fusion is trivial once functions use cata and build to deal with data structures; instead of explicitly recursive functions to destruct and construct such data structures. Since programming with these operators is rather involved, it is nicer to derive the build/cata forms of functions automatically. That is what the warm fusion transformation of Launchbury and Sheard is about.
The warm fusion algorithm has been implemented in StrategoLanguage by PatriciaJohann and EelcoVisser. The implementation is described in a journal article and a technical report (WarmFusionInStratego). The Stratego implementation of warm fusion is distributed in the HSX package.


REAL MADRID have made an extraordinary approach in a bid to claw away Wayne Rooney from Old Trafford.
The want away Manchester United striker is believed to have submitted a second transfer request in three years even though incoming manager David Moyes is set to sit down with him to change his mind.
Arsenal boss Arsene Wenger has been coy over a potential summer move for Rooney, insisting he is focused on the final game of the season away at Newcastle.
With Los Blancos planning a summer overhaul, which could see Karim Benzema and Gonzalo Higuain leave, they are weighing up a move for Rooney.
Spanish paper AS reports Real president Florentino Perez met up with Manchester United chief executive David Gill for exploratory talks.
They also claim that Perez is willing to pay up to £32m to land Rooney and Gill was told there was no chance United could re-sign Cristiano Ronaldo.
Rooney has 12 goals to his Premier League account so far this campaign.