text:
Sun Staff reports
Ski/Skate WeekTahoe City Public Utility District is taking registration for its Ski and Skate Week program. Activities will be held Feb. 19-22 from 9 a.m.-4:30 p.m. Tuesday will be skiing at Homewood Resort, Wednesday a movie and lunch in Reno, Thursday a trip to the Sacramento Zoo and Friday a sledding trip to Granlibakken. Space is limited to the first 12 Project Learn students. Registration is $30 per person per day or $99 for the entire week. Register at the new Parks and Recreation office located at 740 Timberland Lane, Rideout Community Center. For more information contact the Parks and Recreation Office at 583-3440, ext. 10.NASTC The North American Ski Training Center (NASTC) will offer All Conditions Adventure Skiing at Squaw Valley USA on Feb. 26-29, Backcountry Skiing at Northstar-at-Tahoe on Feb 20-21, LUNA Chix of NASTC at Northstar on Feb 23-25 and NASTC KidsCamps at Sugar Bowl on March 2 and 16. Also, the new LUNA Chix of NASTC offer a complimentary half-day of instruction from 9-12 p.m. at Squaw on March 4 and Sugar Bowl on April 9. Donations to The Breast Cancer Fund are welcome. Call 582-4772 or email ski@skiNASTC.com for questions and reservations. All courses are led by members of the PSIA Demonstration Teams.Open swimThe Truckee Community Swimming Pool will be open daily for combo swim during Ski/Skate week, with the exception of Monday. There will be a combo (recreation) swim Saturday and Sunday from 2-6 p.m., as well as Tuesday through Friday from 1-3 p.m. Cost is $2 for children and $3 for adults. Call 582-7720 for additional information and directions.Stroke clinicsThe Truckee Community Swimming Pool hosts ongoing weekly stroke clinics Thursdays at 8 a.m. and Sundays at 9 a.m. Cost is $10 a session. Call 582-2361 for more information, or drop by the pool during that time to speak with the instructor.Little Lakers basketballTahoe City Public Utility District is taking registration for its Winter Little Lakers sports program. Boys and girls ages 3-5 are invited to register anytime prior to a session starting. The basketball session will be held at Rideout Community Center on Mondays from 10-10:45 a.m. between Feb. 18-March 10 . The fee is $35 per person or $30 for residents. Space is limited. For more information call 583-3796, ext. 25.Vans CupThe fourth annual Vans Cup at Tahoe comes to Northstar-at-Tahoe Resort Feb. 29 to March 2 with a field including some of snowboardings brightest stars, including Danny Kass, Andy Finch, Todd Richards, Mason Aguirre, Ross Powers, Joanie Anderson, Leanne Pelosi and Hana Beaman and others. The weekend is considered one of the most important professional snowboarding competitions on the West Coast, with a total prize purse of more than $200,000. The Vans Cup kicks off with a rail jam on Feb. 29, followed by slopestyle the next day and superpipe the final day. The event is free with the purchase of a lift ticket. For more information visit http://www.vans.com.Great Ski RaceThe 32nd annual Great Ski Race, a 30-kilometer cross-country race from Tahoe Cross Country Center in Tahoe City to the Cottonwood Restaurant in Truckee, will be held on Sunday, March 2. The race is the main fundraising event for the Tahoe Nordic Search and Rescue Team, a non-profit all volunteer organization. Cost is $45, or $65 if registering on race day. Race registration is available at http://www.thegreatskirace.com. For more information, contact Pam at 546-7393 or visit http://www.thegreatskirace.com.North Tahoe Little League sign-upsNorth Tahoe Little League will be holding player sign-ups for T-ball through Babe Ruth on Thursday, Feb. 28 and Wednesday, March 5 from 3-5 p.m. at Tahoe Lake Elementary School, from 4-6 p.m. at the Kings Beach Elementary Boys andamp; Girls Club and from 6-8 p.m. at the Incline Village Elementary 3-5 School. North Tahoe Little League is also seeking volunteers for the 2008 season, which includes coaching and administrative positions. Contact Jonathan Smith at (775) 846-3584 or jpsod@nvbell.net for more information.Yoga gatheringsTahoe City Public Utility District is taking registration for a new Vinyasa Flow Yoga gathering. The class will be led by Caroline McNally and will be held on Mondays, Wednesdays and Fridays from 7:15-8:45 a.m. at Rideout Community Center. Bring your own mat and a fee of $5 to each class. Register at the new Parks and Recreation office located at 740 Timberland Lane, Rideout Community Center. For more information contact the Parks and Recreation Office at 583-3440, ext. 10.Truckee AYSO meetingThe next meeting for the Truckee American Youth Soccer Organization (AYSO) Region 740 will be held at the Truckee -Donner Recreation andamp; Park District building on Wednesday, March 12 at 7 p.m. The region is still looking for additional volunteers to help with the 2008 season. If interested in volunteering, call 581-8045 or attend the meeting. Registration for the fall 2008 season will be held on April 30 and May 17 at the TDRPD building. Visit our Web site, http://www.truckeeayso.org, for more information. Powhound.comPowhound.com launched a classified ad and community Web site with the goal of helping people find the best deals on lift tickets, lodging packages and equipment at Tahoe-area ski resorts. It includes travel information, ski resort profiles and user ratings and reviews. Powhound.com is a supplier member of the National Ski Areas Association and Snowsports Industries America. For more info visit http://www.powhound.com e-mail info@powhound.com.Ski lessonsEric DesLauriers and All Mountain Ski Pros will offer ski lessons, multi-day clinics and backcountry guiding (through partner Alpine Skills International) to intermediate and advanced skiers at Sugar Bowl Ski Resort. Call 582-9170 for reservations or Alpine Skills International for questions and bookings.Snowbomb Sundays in the Park Alpine Meadows presents the Snowbomb Sundays in the Park, a season-long competition each Sunday in the resorts terrain park, excluding Feb. 24. The events are open to skiers and snowboarders. Registration is free. A helmet and a lift ticket or valid season pass is required. Skiers and snowboarders can sign up at the Kangaroo terrain park building from 9-10 a.m. Competition takes place at 11 a.m. For more information visit skialpine.com or call 581-4232.My PlaygroundMy Playground in Truckee is offering gymnastics and active movement classes for children ages 1-13. Classes introduce young children to physical activities and older children to gymnastics skills. New enrollment is being accepted for the beginning gymnastics classes Wednesday mornings (ages 4-5) and gymnastics level 3-4 classes Tuesday afternoons (ages 9-13). Pre-registration is required. Cost is $14-$27 per class. Call 587-7404 or visit http://www.playgroundcentral.com for more info.Billy Dutton UphillThe annual Billy Dutton Uphill will be held March 30 at Squaw Valley USA. For more information on this years event, call 583-6985 or 583-5170.Win free lift ticketsEvery Saturday morning throughout the winter KTKE 101.5 FM of Truckee will give away free lift tickets every 20 minutes from 7-10 a.m. Resort tickets will be given away in the following order: Kirkwood, Sugar Bowl, Northstar-at-Tahoe, Boreal, Squaw Valley, Alpine Meadows, Donner Ski Ranch and Sierra-at-Tahoe.Womens basketballThe Truckee-Donner Recreation andamp; Park District is offering North Lake Tahoe and Truckees only womens basketball night. This drop-in program continues until March 31. The main emphasis will be having fun and getting some exercise. The cost is $3 per night.Truckee open gymThe Truckee-Donner Recreation andamp; Park District is offering adult drop-in basketball for $3 per player. The open gym is offered year-round Mondays, Wednesdays and Fridays at the Veterans Building in downtown Truckee from 11 a.m.-1 p.m. The TDRPD will also have drop-in basketball at Alder Creek Middle School on Tuesdays and Thursday nights from Jan. 15-24 from 6-8 p.m. For more information contact the TDRPD at 582-7720.


Having a tough time finding a correct answer to this. I have seen very similar answers but nothing that does quite what I am asking. I am new to iRules so be kind. I have a client with the following requirements.
When connecting to abc.xyz flow is as normal.
When connecting to abc.xyz/example they should be redirected to abc.external.org website while retaining the original URL that is locally hosted.
The external website is not hosted locally but is just an external resource the client has an association with. I have looked for an answer all weekend with no success other than being able to get the redirect to work properly.
What I have below is supposed to keep the original URL but it does not. It just does the redirect. Any help would be greatly appreciated.
HTTP::respond 301 noserver Location "abc.external.xyz"
I have also tried changing the HTTP::header on the HTTP_RESPONSE but that just gives me a 404 error with the following in the address bar "abc.xyz/abc.external.xyz".
I have also seen suggestions of using rewrite profiles but that doesn't seem to do what I want either and can't find any real examples of them. Again, any help would be appreciated.
Is there no one that can help with this? It would be greatly appreciated.
You can try creating an FQDN node and pool containing the external website and then using an iRule to replace the HTTP host header while not modifying the URI.
Your answer seems to be the most promising as after adding the config above it now keeps the original URL in the address bar but does not redirect to the external URL and gives a 404 error. I have a feeling it is a simple setting on this one. If you would like me to show any part of the config or screenshots perhaps, please let me know.
Are you using the iRule or Local Traffic Policy method?
Could you confirm the desired outcome you are after?
For example, is what I have stated below the correct rewrite that you want?
Just to make sure I am reading you correctly I have your first two lines creating the node and pool below.
The first line I have "www.foo.net"; bolded, I am assuming that is the node name and the second one is the actual HTTP::host portion.
In the second line the pool name is obvious but at the end are you adding the node name?
Just need some clarification as I think now it is something simple keeping this from working.
http://abc.xyz/example ==> http://abc.external.org (http://abc.xyz goes to normal internal site. http://abc.xyz/example goes to external site but still looks like internal) if that makes any sense.
What it is doing with your code above is I think it is replacing the HTTP::host and uri of the original but also trying to redirect there as well, which there is no page for the /example. That should not matter though as that should trigger the rewrite/redirect.
And I am using the policy since you said it should do the same thing.
New update. I switched from using the policy to the iRule and it now goes to the external website and keeps the original URL like it should.
Only issue now is that it keeps the HTTP::uri in the redirect which it shouldn't as seen below.
http://origianurl.com/external --> should go to http://externalsite.org but it's redirecting to http://externalsite.org/external which goes to the correct site but getting the external site's The requested page "/external" could not be found.
Thanks for confirming that you are now using the iRule.
HTTP::header replace uri "/" but that didn't work...yours did!
Thank you again good sir!
Just asking, but is there a way to do the same thing in the traffic policy?
You're most welcome! I am glad to hear that it's working.
Thank you again Michael for all your help. One last issue has arisen I was hoping you could help with. The client requirements changed a bit as they now say HTTPS can be used. It makes the redirect a bit easier but even after recreating the pool/nodes for 443 instead of 80. It is now saying "www.foo.net didn't send any data" so I am wondering if it has anything to do with the SSL part?
Thank you so much for your help, you don't know how much I appreciate it! I only have one last question...hopefully. As it turns out, our client backend server apps are listening on different HTTP ports as there is not a server side SSL profile attached. So is there a way to rewrite to an external server over HTTPS when your own servers are only using HTTP?
The external server listens on both HTTP and HTTPS so would it be better to redirect to HTTP and then rewrite to the external server? If so, can you point me in the right direction?
Could you try adding the serverssl profile to the virtual server and using the following modified iRule?
You are my f5 hero! Didn't work at first because I am DNAT'ing on my router from 8443 so testing, it had that in the URL. After changing my DNAT so there was no port xlate it started working. Awesome job!
HTTP::respond 301 noserver Location "https://abc.external.xyz[HTTP::uri]"
Thank you Dave for your response. It still gives me the same 404 error with both URL's in the address bar.


To celebrate the update of the smartphone app PES 2017 PRO EVOLUTION SOCCER to PES 2018 PRO EVOLUTION SOCCER we're holding a login campaign!
Scouts that can obtain players will be available! What's more, they'll be the highest grade of ★★★★★!
From now on, there'll be more login bonuses and more opportunities to obtain Scouts other than from matches. Don't forget to check out myClub regularly!


When Palmerston North Hospital Radio went on air in 1980, it proved a big hit and its therapeutic value was undisputed.
Not only was it appreciated by patients, staff, too, were full of praise for the benefits they could see in their patients that they attributed to the radio. While it broadcast only on Wednesday nights, from 7pm until 10pm, it was looked forward to keenly. The broadcast format was a children's programme at 7pm followed by the adult programme of requests, dedications, hospital news and interviews, and a Chaplain's Spot. These were all piped through headphones to the patient's bed.
The first programme went to air in August 1980 after registered nurse Julie Marshall, Anglican Hospital Chaplain Ian Jacobsen, and Catholic Chaplain Father Peter Fahy approached Radio New Zealand for help in getting Hospital Radio under way.
Nurse Sue Kennard, an operating theatre nurse and mezzo soprano, who helped raise funds for a high-tech CD player by taking part in Opera in the Afternoon in 1996; and Bobbi Angelini.
Julie said: "I had actually first thought about the idea in 1979, as a way of making life better for patients and staff. Gaining the support of the Hospital Chaplain was crucial as the sound system originated in the beautiful Hospital Chapel and the adjoining Chaplain's office. The Reverend Eric Kearse took a leap of faith and agreed we could operate in the Chapel under the auspices of the Chaplaincy Department.
"In those days the wards were home to a mix of chronically ill patients, who were permanent or regular returnees, and those who were there for just a few days or to be cared for in their last days. Three of those patients, in particular, put in a huge effort in the early days of hospital radio. Bob Perks, on his discharge from hospital, became the front man for the children's programme; John Boland was our eyes and ears within the hospital; and Marie became our mainstay on the technical side. They knew first-hand what buoyed people up when their spirits were low.
Other media were very supportive of the fledgling station. When they heard another station was closing down they made it possible for hospital radio volunteers to go and collect the records. Later a new console became available in this way.
More equipment was able to be purchased through a generous donation from some of the Massey University Women.
Children loved to participate in their programme, "The Rainbow Connection". At the time there was a school within the hospital and encouraged by their teacher, children were able to broadcast their favourite items from their lessons. Those children who were able, came down to the station and shared their contributions in the Rainbow Scrap Book and listened to the story of the night. The chapel's area was large enough to accommodate wheelchairs and beds with drips attached so children and their parents could come down. Parents of sick children also appreciated the break.
Bobbi Angelini, former Chairman of Hospital Radio who came on board in 1983, said: "I had been a speech and drama teacher, as well as a school dental nurse, and was approached to help out with the radio. It was truly marvellous and you felt you were making a real difference to people's lives.
It will come as no surprise to many that the most requested song on Hospital Radio was Howard Morrison's, How Great Thou Art. But the second most popular choice became the radio's theme song - Dolly Parton's, One Day at a Time.
Christmas was a highlight with visiting performers on the air waves and there were many generous sponsors at that time of year. For example, Maureen Ax from the School of Dance gave her Christmas Concert proceeds to the radio. Not only that, her husband was a dedicated announcer.
Other people involved included Doug Warr, a retired hospital pharmacist; registered nurse Heather Scott; Mike Fancourt and his wife Dr Sue Fancourt; Ian Johnstone (announcer and technician) and many, many others.
When Hospital Radio wound up the assets were sold off and the proceeds given to the hospital's chaplaincy service.


text:
New To Amazon Prime November 2020
Amazon Prime is rolling out an impressive selection so far this fall.And by the looks of the company's newly released streaming slate, November will be no different. Not only are we getting all of the seasons of our favorite comedies like Community and Scrubs, but we're also getting a ton of holiday content and Amazon originals as well. New on Amazon Prime Video in November 2020 Director Steve McQueen's anthology film series Small Axe, action series Alex Rider, indie film Uncle Frank, and dog-racing adventure The Pack are just. Over in the UK, there are some gems arriving too – coverage of the Autumn Nations Cup starts on November 13, and originals like Ferro, Wayne, and The Pack also launch this month. Here's everything.
What's new on Prime Video this November?
In terms of TV, the streaming service will be welcoming Small Axe, an anthology series exploring the stories of London's West Indian community from the '60s to the '80s; The Pack, a global dog-and-human competition show; and Wayne, an action-comedy about a 16-year-old who takes a trip from Boston to Florida on a road bike in '79. If you're not subscribed to Prime, you can still catch spy-thriller Alex Rider for free via Amazon's IMDb TV.
Want an original movie? Try Uncle Frank, which has its titular character and his niece traveling to South Carolina for a funeral, only to be unexpectedly accompanied by his lover. Other recent films joining the service include Seven Stages to Achieve Eternal Bliss, Most Wanted, Life in a Year, and Body Cam.
Everything Coming To Amazon Prime November 2020
Check out everything coming to Amazon Prime Video in November 2020 below.
New To Amazon Prime November 2020 Schedule
Top Pick: Alex Rider
Who's ready for a secret mission?
Based on the novels of the same name by Anthony Horowitz, Alex Rider has its titular teen learning that his uncle was killed while privately working as a British spy. While this news is shocking to Alex, what's even crazier to him is that he has been secretly trained his whole life for espionage himself. This has him embarking on a mission to a boarding school where he must figure out what led to the mysterious deaths of two billionaires.
While Alex Rider's Prime Video premiere is still on the horizon, it's already been renewed for a Season 2 thanks to positive reviews in the U.K. This means there's even more undercover action to look forward to.
How to watch:Alex Rider begins streaming Nov. 13 on Amazon Prime Video.
12 Pups Of Christmas (11/15)
28 Days Later (11/1)
A Christmas Movie Christmas (11/1)
A Christmas Switch (11/1)
A Majestic Christmas (11/1)
Arizona Whirlwind (11/1)
Article 99 (11/1)
As Good As It Gets (11/1)
Blue Story (11/4)
Body Cam (11/18)
Bombshell (11/26)
Boyz N' The Hood (11/1)
Breathless (11/1)
Christmas Crush (11/15)
Country Strong (11/1)
Crouching Tiger, Hidden Dragon (11/1)
Dead Poets Society (11/1)
Deja Vu (11/1)
Did You Hear About The Morgans? (11/1)
Firewalker (11/1)
General Commander (11/3)
I Know What You Did Last Summer (11/1)
Legally Blonde 2: Red, White & Blonde (11/1)
Life in a Year (11/27)
Marrying Father Christmas (11/1)
Me, Myself & Irene (11/1)
More Than A Game (11/1)
Most Wanted (11/21)
Mr. Majestyk (11/1)
Next Day Air (11/1)
Platoon (11/1)
Retaliation (11/7)
Rock N' Roll Christmas (11/1)
Romancing The Stone (11/1)
Ronin (11/1)
Seven Stages To Achieve Eternal Bliss (11/20)
Silverado (11/1)
Step Up (11/1)
Thank You For Smoking (11/1)
The Assault (11/3)
The Dictator (11/14)
The Expendables (11/1)
The Expendables 2 (11/1)
The Insider (11/1)
The Iron Lady (11/1)
The Jewel Of The Nile (11/1)
The Last Waltz (11/1)
The Ride (11/13)
The Sapphires (11/1)
The Secret: Dare to Dream (11/6)
The Taking Of Pelham 1 2 3 (11/1)
The X Files: I Want To Believe (11/1)
Tonight You're Mine (11/11)
Twilight (11/1)
Uncle Frank (11/25)
Underworld (11/1)
Underworld: Evolution (11/1)
Underworld: Rise Of The Lycans (11/1)
W. (11/1)
Wall Street (11/1)
Water For Elephants (11/1)
You Got Served (11/1)
Zookeeper (11/1)
A Pup Named Scooby-Doo: Season 1 (11/1)
Alex Rider: Season 1 (11/13)
America's Founding Fathers: Season 1 (11/1)
America's Untold Story: Season 1 (11/1)
American Horror Story: Season 9 (11/13)
Before We Die: Season 1 (11/1)
Christopher Kimball's Milk Street: Season 1 (11/1)
Community: Season 1-6 (11/8)
Crime 360: Season 1 (11/1)
Delicious: Season 1 (11/1)
El Presidente (English Dub): Season 1 (11/6)
Ferro: Season 1 (11/6)
Hawkeye and the Last of the Mohicans: Season 1 (11/1)
James May: Oh Cook: Season 1 (11/1)
Jamestown: Season 1 (11/1)
Lost Worlds: Season 1 (11/1)
Mister Rogers' Neighborhood: Season 1979 (11/1)
Naked Hustle: Season 1 (11/1)
Scrubs: Seasons 1-9 (11/14)
Small Axe (11/20)
Stockholm: Season 1 (11/1)
The George Burns and Gracie Allen Show: Season 1 (11/1)
The MotorTrend 500: NASCAR Heads West (11/1)
The Pack (11/20)
The Restaurant: Season 1 (11/1)
Wayne (11/6)
Google Drive Iphone
Microsoft Teams Osx
Merge Tables From Different Sheets Excel
Tor Browser Ios 2020
Pc Tor Browser

redpajama_set_name: RedPajamaCommonCrawl


text:
Q: Sliding two divs at once using JQuery UI while doing css transition When clicking on the arrow, I am trying to slide the "#left" div and have the"#arrowTab" div follow it (slide at the same time).
The #arrowTab div shouldn't slide off the screen, but the #left div should.  In other words, when the arrow is clicked the #left div should slide out of view and the #arrowTab div should slide flush to the left side of the screen.  Therefore, when the arrow is clicked again everything can slide back to the right.
Also when clicked I want the arrow to rotate left to right (and vice versa) in an animated fashion.
I tried both relative and fixed positioning for the #arrowTab div but neither worked correctly. With relative positioning it looks like the #arrowTab div jumps and then starts sliding. With fixed positioning it doesn't move at all and then disappears.
Here is my fiddle:
http://jsfiddle.net/erebel55/S5PaD/7/
CSS:
#left {
    float: left;
    width: 20%;
    background-color: purple;
    margin-top: 50px;
    position: fixed;
    height: 100%;
    /*text wrapping*/
    word-wrap: break-word;
}

#arrow {
   -webkit-transform: rotate(0deg);
   transform: rotate(0deg);
   -webkit-transition: -webkit-transform linear 300ms;
   transition: transform linear 300ms;
}

#arrow.right {
   -webkit-transform: rotate(180deg);
   transform: rotate(180deg);
}

#arrowTab {
    background-color:limegreen;
    border-radius: 0 6px 6px 0;
    /*position: fixed;*/
    /*left: 20%*/
    position: relative;
    left: 100%;
    opacity: .6;
}

JS:
$("#arrow").click(function() {
        $( "#left" ).toggle( "slide", 1000 ).toggleClass('slid');
        $(this).toggleClass("right");
});

A: Because your arrow tab div lies inside your left div. After the animation slide has ended left disappears (JQuery hides it) and your arrow tab too. Take out the arrow tab, append it after left and it works.
UPDATE AFTER COMMENTS FROM erebel55:
Add this to your CSS:
.wrapper {
    overflow: hidden;
}

Change your Javascript into this:
$("#arrow").click(function() {
    if($(this).hasClass("right")) {
        $( "#left" ).animate({"left": '0'}).toggleClass('slid');
    } else {
        $( "#left" ).animate({"left": '-20%'}).toggleClass('slid');
    }

    $(this).toggleClass("right");
});

What I did:
I changed your toggle into an animate function of JQuery. Now your #left div moves to the left instead of being shrinked and hidden. Also, I check if your #arrow has a class named 'right'. If true your #left div will be moved to the right otherwise it will be moved to the left. In addition: overflow: hidden 'hides' the moved #left div without making it invisible.

redpajama_set_name: RedPajamaStackExchange


text:
Carinefferia subcuprea is een vliegensoort uit de familie van de roofvliegen (Asilidae). De wetenschappelijke naam van de soort is voor het eerst geldig gepubliceerd in 1916 door Schaeffer.

Roofvliegen

redpajama_set_name: RedPajamaWikipedia


text:
A  avagy szandzsúrokkaszen azoknak a Nara-, Aszuka- és Heian-kori japán költőknek a csoportja, akiket Fudzsivara no Kintó (966–1041) jeles Heian-kori költő és udvaronc a legjobbaknak tekintett, és akiknek kiemelkedő költeményeiből antológiát állított össze.

A lista
 Kakinomoto no Hitomaro
 Ki no Curajuki
 Ósikócsi no Micune
 Isze úrhölgy
 Ótomo no Jakamocsi
 Jamabe no Akahito
 Arivara no Narihira
 Hendzsó
 Szoszei
 Ki no Tomonori
 Szarumaru no Dajú
 Ono no Komacsi
 Fudzsivara no Kaneszuke
 Fudzsivara no Aszatada
 Fudzsivara no Acutada
 Fudzsivara no Takamicu
 Minamoto no Kintada
 Mibu no Tadamine
 Kisi Dzsoó
 Ónakatomi no Joritomo
 Fudzsivara no Tosijuki
 Minamoto no Sigejuki
 Minamoto no Munejuki
 Minamoto no Szaneakira
 Fudzsivara no Kijotada
 Minamoto no Sitagó
 Fudzsivara no Okikaze
 Kijohara no Motoszuke
 Szakanoue no Korenori
 Fudzsivara no Motozane
 Ónakatomi no Josinobu
 Fudzsivara no Nakafumi
 Taira no Kanemori
 Mibu no Tadami
 Kodai no Kimi
 Nakacukasza

Források

További információk
 Az antológia egyik változata angol nyelven

Japán költők, írók


text:
Diamanten küßt man nicht ist eine deutsche Kriminalkomödie von Ulrich Stark aus dem Jahr 1997 mit Meret Becker in der Hauptrolle als Meisterdiebin Charlie. Die deutsche Erstausstrahlung erfolgte am 4. Februar 1997 auf dem Privatsender Sat.1.

Handlung

Die schwangere Meisterdiebin Charlie hat einen großen Coup vor: Sie will den größten Diamanten der Welt stehlen. Doch während des Einbruchs setzen bei Charlie die Wehen ein und sie bekommt ihr Kind im Gefängnis. Nach ihrer Entlassung wagt sie ihren Diebstahl erneut. Diesmal macht sie es sich zunutze, den Wächter des Museums zu kennen, in welchem sich der teure Diamant befindet.

Hintergrund
Diamanten küßt man nicht wurde 1996 gedreht und von der neuen deutschen Filmgesellschaft produziert.

Kritik
Die Kritiker der Fernsehzeitschrift TV Spielfilm zeigten mit dem Daumen zur Seite, vergaben für Humor zwei, für Action, Spannung und Erotik je einen von drei möglichen Punkten und schrieben zu ihrer Wertung lakonisch: "Harmlos".

Weblinks

Einzelnachweise

Filmtitel 1997
Deutscher Film
Fernsehfilm
Kriminalfilm
Filmkomödie


Homegrown pharmaceutical offers a protected, delicate and powerful treatment and has delighted in a developing enthusiasm for late circumstances as individuals look for common ways to deal with their social insurance, and logical investigations serve to give an expanding proof base to the adequacy of plant drugs.
خصم ايهيرب 20 drugs can profit individuals all things considered, from infants and youngsters to teenagers, grown-ups and the elderly, in the case of misery from an intense or a long haul endless condition. At the point when utilized by a talented therapeutic cultivator it gives a sheltered and compelling treatment, generally free from the reactions related to pharmaceutical medications.
Patients who are as of now taking conventional prescriptions can likewise profit by the expansion of natural pharmaceutical, either as an aide to treatment or for the easing of medication prompted reactions and the support of good wellbeing. Those presently on endorsed solutions might be given natural medications that are not contraindicated or don't change the impacts of different medications being taken.
خصم ايهيرب 20 drug regards YOU as a person.
It is a characteristic, keen and an all-encompassing type of pharmaceutical. It doesn't simply treat the disengaged signs and side effects of sickness yet treat the WHOLE of you - physically, rationally and inwardly. Recuperating can't be completely accomplished except if each of the three is tended to.
Your body can possibly normally and securely recuperate itself - the homegrown solution will bridle this potential with a specific end goal to take the body back to an ideal condition of adjusting and concordance.
Herbal pharmaceutical is about the advancement of well-being and the counteractive action of illness thus a treatment may incorporate the drug as well as the thought of conceivable dietary and way of life changes as well.
Because plant solutions are normal they are extremely perfect to our own bodies so are promptly assimilated and infrequently cause reactions.
Herbal pharmaceutical functions admirably close by other reciprocal treatments and numerous regular medicines as well.
The herbal drug is the most established type of medication and has been attempted, tried and trusted all through the ages and even today it is as yet utilized by numerous societies as their solitary type of prescription.
A natural meeting will give you an opportunity to talk - as critical to the mending forms as the medications.


text:
Q: Extract and parse a big string with PHP I would like to extract labels and data from a string using php. The string looks like this:
 Label: Info;
 Label1: Info1;
 Label2: Info2;
 Label3: Info3;
 ..............

My solution is to use strpos for every label , retain it in a variable and extract data for that label which is too slow. Could you suggest me another method ?

A: I am most certainly not an expert with REGEX, but this is the solution I came up with that worked.
$ptn = "/(Label[0-9]?):?.?(.+);/";
$str = "Label: Info;
Label1: Info1;
Label2: Info2;
Label3: Info3;";
preg_match_all($ptn, $str, $matches, PREG_SET_ORDER);

Now using print_r on $matches returns the following:
Array
(
    [0] => Array
        (
            [0] => Label: Info;
            [1] => Label
            [2] => Info
        )

    [1] => Array
        (
            [0] => Label1: Info1;
            [1] => Label1
            [2] => Info1
        )

    [2] => Array
        (
            [0] => Label2: Info2;
            [1] => Label2
            [2] => Info2
        )

    [3] => Array
        (
            [0] => Label3: Info3;
            [1] => Label3
            [2] => Info3
        )

)


I'm starting a local Paleo snack company and would love to get your feedback on it's first product. Be brutally honest, what do you think?
Baking with 100% Coconut Flour, HELP!
Is there something about execise that makes dietary compliance easier?


text:
When TV tries to make colonialism cute
Africa & Pop Culture
Skye Davey, 2017-03-17 16:21:00 +1100
Growing up, my "knowledge" of Africa and it's 54 diverse nations was gleaned from Tarzan, Blood Diamond, and charity ads.
That's no accident, and it's not unusual either.
In "How to Write About Africa" Binyavanga Wainaina uses sarcasm to articulate the phenomenon: "never have a picture of a well-adjusted African on the cover of your book, or in it, unless that African has won the Nobel Prize. An AK-47, prominent ribs, naked breasts: use these. If you must include an African, make sure you get one in Masai or Zulu or Dogon dress".
It's no wonder that a '90s kid like me grew up so totally ignorant, when this was the state of popular Australian television, just last year:
Channel Ten's "I'm A Celebrity…Get Me Out of Here" took a page from Wainaina's book last year,
draping it's hosts in leopard print and loincloth
In one particularly misguided scene, Chris Brown swings half-naked from a vine with Julia Morris clinging to his back, landing to beat his chest.
In 2016 a African Australian Change.org petitioner called for Channel 10 to end the Tarzan aesthetic:
This season is not so overtly offensive, but still in poor taste. Watching Julia Morris and Chris Brown in the treehouse from where they host the show, I find myself spotting antique-y looking props spread among the African-themed ones - old maps, old-fashioned telephones, telescopes, a phonograph, old candlestick holders and magnifying glasses.
When paired with the backdrop of Africa - South Africa, actually, but you wouldn't know it since they keep saying "deep in the African jungle" - these antiques work to create a bit of a colonial theme. And that's not very cute at all, if you know much about colonial history in Africa.
During the colonial period, Europeans carved up the continent in what was known as "The Scramble for Africa", resulting in decades of pillaging, murderous brutality and cultural genocide.
Taylor Swift's "Wildest Dreams" music video is another high-profile example of producers thoughtlessly adopting the colonial aesthetic.
And for some, it didn't sit right at all:
From "Taylor Swift is Dreaming of A Very White Africa" - Viviane Rutabingwa and James Kassaga Arinaitwe
During the colonial period, the next best thing to dehumanising and degrading African people was often to depict Africa devoid of Africans, barren and primitive, as a setting for European adventure and romance.
In "How to Write About Africa", Wainaina explains: "the continent is full of deserts, jungles, highlands, savannahs and many other things, but your reader doesn't care about all that, so keep your descriptions romantic and evocative and unparticular".
"The bigger problem is that many Americans have never had an African history lesson. So we don't totally blame Taylor Swift, but the people behind the video should have done a little more research. They should have wondered how Africans would react".
For centuries, African people have been aggressively dehumanised and degraded in the western world. Those depictions range from the idea of the "noble savage", to notions of Africa as "the dark continent", and the disempowering ways African people have been represented by aid and development organisations through "poverty porn" - as hopeless, helpless, and utterly miserable.
The sheer lack of representations of Africa in our mainstream media - really, how many television shows or movies can you think of that are set in any of the 54 African nations? And how many of those are riddled with stereotypes? - means those who do choose to depict Africa/Africans in their creations have an increased responsibility to make sure those depictions are ethical.
That responsibility applies to aid and development organisations in particular - too often, fundraising advertisements set in developing communities, which are very often African communities - are one of the primary sources through which Australians come to understand Africa.
Our movement to end poverty is grounded in the idea that every human being is equal, and deserves to be treated with dignity and respect. For Oaktree and advocates of equality, that means taking every opportunity to empower dehumanised and degraded groups to regain control of how they, and their nations are represented.
Want to keep reading? Check out RIP First World Problems.
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The Environmental Studies program today announced that it advanced to the "Environmental Eight" round in the first-ever national tournament for environmental and sustainability academic excellence sponsored by Enviance, Inc. a global provider of Environmental ERP (EERP) solutions. The Environmental Studies program at Colby, which was named to the 'Sustainable 16' two weeks ago, was selected by a group of distinguished environmental science professionals who will determine 2012's National Environmental Studies Champion on April 2.
In addition to the aforementioned prizes for the winning university and its environmental department, one student from each of the Final Four universities who submits a survey or video in support of their school's submission will be selected by the judges to be profiled in Environmental Leader.
The call for submissions is now closed, and the Final Four and National Champion will be released on Friday, March 30 and Monday, April 2, respectively.


Last week's entry on How To: Stop A 500 Foot Monster seems to have struck a chord, judging from the number of suggestions for the best military hardware to take down rampaging Cloverfield-type beasts in our urban centers. Several new options were put forward which deserve some serious consideration – ones we'll be forwarding on to the secret monster-stopping divisions of the various defense ministries.
First there were the traditionalists who want to use standard anti-tank kinetic rounds. One version of this takes us back to King Kong, only instead of Curtiss F8C-4 biplanes you have A-10 Warthogs strafing the beast with their 30-mm GAU-8 cannon. This would be fine against smaller creatures, but a 500-foot beast is liable to have a protective covering measured in feet. The GAU-8's projectilespenetrate less than three inches of armor at close range (69mm at 500 meters, in fact) . They are effective against heavy tanks because they can go through side, rear or top armor, but with our beast I don't think they'd get through the skin. As someone once put it: you're going to need a bigger boat. (Or something like that).
The 120mm M828A1rounds fired by M1 Abrams tanks are tremendously effective against armored vehicles, but the round itself is still basically just a big dart made of depleted uranium with no explosive payload. It's about 20mm in diameter and a metre long, so it's equivalent to shooting a human-sized target with a needle about 0.2mm diameter: it would take a lot of them even if the round went deep enough to hit a vital organ.
Some put forward the Navy's new electromagnetic rail gun , which might offer a more powerful option, but it's still a ways down the line. Kudos to MachineMk2 for suggesting the kinetic LOSAT missile. Otherwise known as the MGM-166 Line Of Sight Anti-Tank missile, this delivers a kinetic punch about five times more powerful than a tank round. Equally importantly, it is mounted on a Hummer, so it's both air-portable by helicopter and fairly easy to drive around the streets of New York. Deploying heavy tanks in central Manhattan in a hurry was always going to be a bit of a headache.
There were a few suggestions for the Active Denial Systemor "pain ray." This shows the right kind of instincts: against sci-fi monsters, a sci-fi ray gun feels about right. Unfortunately, the depth-of-penetration problem is even more severe here, as it is carefully designed so that the beam only goes through about 1/64" of skin. In fact this is one of the ADS' selling points, that it will only have surface effects. I have previously described some of the more unusual testsof the Active Denial System, including experiments with military dog teams , but I don't think they ever tried it on anything larger. It's highly unlikely you could get any sort of a reaction from a very thick-skinned monster without redesigning the system from the ground up using a beam with a longer-wavelength.
Then there is the extreme option: "I say we take off and nuke the site from orbit. It's the only way to be sure," suggested Ripley, apparently speaking from experience. The problem here is the tradeoff between the damage done by a 500-foot beast and the devastation likely to be caused your nuclear warhead. A 150-kiloton warhead would almost certainly do the job. But it would be very unpopular with local residents, as this simulation of the effects on Manhattan of such an explosion shows - hundreds of thousands dead and injured. What is needed here is something as small as possible – the suggestion of using the 1950's Davy Crockett nuclear bazooka sounds pretty smart, with its selectable yield from 10-20 tons to half a kiloton. Unfortunately, they just don't make them like that any more: in 1991 the US took the decision to remove all ground-launched tactical nukesfrom the arsenal, and the 1994 Furse-Spratt amendmentprohibited the development of any new warheads of less than five kilotons. There is still a stockpile of air-launched tactical nuclear weapons, but I don't know if there's anything quite suitable for tackling monsters in urban theaters.


text:
When Winter Came: A Country Doctor's Journey to Fight the Flu Pandemic of 1918
By Mary Beth Sartor Obermeyer
Mary Beth Sartor Obermeyer Recorded Books, Inc. 9781945564154
Category: Nonfiction/Biography & Autobiography
Publisher: Recorded Books, Inc. Publisher: Recorded Books, Inc.
Maintain isolation – practice good hygiene – wear a mask – be kind. We all know these methods of fighting COVID-19, but this prescription comes from the 1918 experience of Dr. Pierre Sartor, who battled the worldwide influenza pandemic in his small town of Titonka, Iowa.
Dr. Sartor wrote an inspiring first-person account of how he treated more than 1,000 patients – and by his reckoning, lost only five – which lay forgotten in a lockbox of family artifacts until it was discovered decades later by his granddaughter, Beth Obermeyer, a journalist and author of three previous books. Beth knew her grandfather through her teenage years and grew up absorbing family stories. Based upon Dr. Sartor's memoir and her years of research, she vividly reconstructs his life from childhood in Luxembourg, where he overcame a debilitating hearing problem, to medical school in Chicago, courtship and marriage.
A pioneer in the geographic as well as the medical sense, Dr. Sartor left his flourishing urban practice and settled his young family in rural Iowa where, he said, "I am needed." Those words took on special resonance when Dr. Sartor moved to another Iowa town in the early months of 1918, amid the gathering storm of the influenza pandemic. He had barely settled into the community of Titonka, when, as he wrote, the disease "spread like wildfire on wild prairie land."
Dr. Sartor traveled for hours and miles to serve his patients, but he did not go alone. His steady, reliable companion was Guido Sartor, his son, who drove a horse-drawn sleigh as well as the family's Model T Ford so Dr. Sartor could reach his patients. Twelve years old at the time, Guido, in his knickers and mask, was an able assistant on many trips – including one February day when he drove through a blizzard – a searing journey whose denouement would occur more than 30 years later. In the meantime, Guido, inspired by his father, became a physician. The author is Guido's daughter. Growing up in a medical family, Beth writes with insight and candor of the strain that well-intentioned caregivers can place upon the people they love most.
Humor was a saving grace for Dr. Sartor. Beth takes us along when young Guido gets their car stuck fast in mud … and when, Pierre, exhausted, was roused from bed by a ringing telephone. He answered all the patient's questions but then could not forbear asking, "Why, why do you always call me at night?" Whereupon the patient helpfully explained, "But, doctor, you're so busy during the day!"
Why was Dr. Sartor successful – so accomplished, in fact, that he was named General Practitioner of the Year by the Iowa State Medical Society? Among many factors, Dr. Sartor established a close collaboration with Mayo Clinic, about 130 miles away, starting a decade before the pandemic and continuing throughout his career. Referring patients and sharing best practices, Dr. Sartor personifies the respectful relationships that Mayo establishes with community-based physicians throughout the country.
Beth's story is rooted in a certain time and place. Yet it speaks across generations to the qualities that make a compassionate, skilled physician – a compelling example of doing the best of things in the worst of times. Because, when winter comes, we all want a doctor like Pierre Sartor.
Author Bio: Mary Beth Sartor Obermeyer


Beast machines with mighty bellies full of fuel and fire. Monsters of the track, built to crush and jump and roll and race. They have to be strong. They have to be fast. They have to squash things too! Each monster truck tyre is 66 inches tall and weighs about 64 stone – as much as five grown men. If that's how big one tyre is, can you imagine the size of the truck? Now it does a wheelie. Now it soars 130 feet through the air. Now it rolls over. Now it crushes cars. Take your screwdriver. Be the mechanic. Build your own beast and roar away!
Kit contains a fact book, a metal truck to build, a screwdriver and instructions.
monster trucks are for boys and i am a girl!but i do love making.


text:
Hinds County officials prepare area for Tropical Storm Barry
Hinds Co prepares for Tropical Storm
By Chelsey Sellars | July 11, 2019 at 10:54 PM CDT - Updated July 11 at 10:54 PM
HINDS COUNTY, Miss. (WLBT) - Hinds County has already dealt with severe weather this year. Emergency Management Director Ricky Moore said that this time, the predicted six to ten inches of rain could mean trouble.
"Let me repeat that, six to ten inches of rain in a short period of time through the weekend. That's 3 months worth of rain in 48 hours," said Moore during Thursday's press conference.
Moore and other county officials are taking the precautions to minimize the flooding we have already seen in places like Downtown Jackson and Presidential Hills.
City of Jackson Public Works Engineer Charles Williams said the department is working on clearing out viaducts and drains now.
"If you have areas you want us to take a look at prior to the storm coming, please call our 3-1-1 system, put it in there and let us know about it," said Williams.
As the rain comes down and gusts threaten the area, officials said avoid going outside; but if you must, turn around and don't drown.
"If you see barricades within our right of way, they are there for your protection and please leave them alone," said Williams.
Chelsey Sellars
Multimedia Journalist


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text:
Confessions of an English Green Tea Drinker: Sheridan Le Fanu and the Medical and Metaphysical Dangers of Green Tea
February 23, 2017 / Alyson Slade	/ Leave a comment
Melissa Dickson's article, Confessions of an English Green Tea Drinker: Sheridan Le Fanu and the Medical and Metaphysical Dangers of Green Tea, has been published in Victorian Literature and Culture (Volume 45, Issue 1, March 2017)
The article is available to read here
Victorian Dietetics and Sugar-Free February.
February 21, 2017 February 21, 2017 / victorianparasites	/ Leave a comment
It's coming to the end of what has been for me, and for many other New Year's resolution-keepers, "sugar-free February". A whole month without any added or refined sugar. This move was partly inspired by my work, and partly inspired by a general commitment to self-care. I wasn't ready to commit to "Dry-January", but "Sugar-Free Feb" seemed manageable and aside from a few lapses (Valentine's day for one), it's been a successful experiment. I was dutifully horrified by all the things that have needlessly added sugar and so manage to sneak themselves into our diets, and I suspect I'm healthier for it – sugar certainly tastes sweeter now, no pun intended! Working as I do on gastrointestinal health in the nineteenth century, I am regularly visited by contrition as I read periodical essays, short stories, poems, and medical tracts about how important it is to attend to one's dietetic needs.
The Victorians were preoccupied by food and the practices of eating, and gastrointestinal health was privileged as a lens through which to measure society. This seems particularly germane at a time when we are now more obsessed with our own dietary choices than ever before. Consider the rise of gluten-free, diary-free, vegetarian, vegan, and organic options in the supermarket; consider the obesity and diabetes "epidemics" that feature in the news on an almost daily basis, and it's not hard to draw parallels between the nineteenth century and the twenty-first. Just this month, we had "roastie-gate" – or "toastie-gate", depending on your carby preference – where we were told that too crispy a roast potato (or too crunchy a PB and J) might pose a risk to our long term health – a panicked overreaction that appears to have little basis in the science. Whether or not acrylamide poses a tangible risk to our health remains to be seen; however, the regimented attention to correct dietary practices might certainly be traced back to the nineteenth century.
The nineteenth century brought us the beginnings of organised vegetarianism (for health and ethical reasons), the recognition of the dangers of sugar and fat—"Pies and cakes are poisonous"1 (Bow Bells 1871)—and the developing recognition of allergies and intolerances. 'Strawberries' noted one writer, as early as 1868, 'that are so delicious to almost everybody, are poison to many,' also remarking that figs in some people give rise to 'a sensation like the tickling movement of ants upon the palate'—a clear description of anaphylaxis.2 Articles explored the value of now-recognised dietary vices with amusingly entitled pretexts like 'Coffee, is it a food?' and 'Alcohol: food, drink or poison?' In the early decades of the century, our attitudes to sugar were too very different. 'The plentiful use of sugar in diet is one of the best preventatives that has ever been discovered of the diseases that are produced by worms', claimed Chambers's Edinburgh Journal, 'Nature seems to have implanted a love for this aliment in all children, as it were on purpose to protect them from those diseases.'3 The article goes on to deem sugar an antidote to fever, disorders of the breast, and even styles it an antiscurbotic. But the interest comes when the article turns to the aesthetic implications of sugar. The Cochin Chinese, it claims, require the body-guard of the King to take daily amounts of sugar (gotten by a small allowance of money) in order to do honour to their master by their handsome appearance. Indeed, contrary to current trends, the corpulence of an individual was often deemed a measure of their wealth, worth, and beauty. As the century drew on this began to change and the relative desirability of fatness was fiercely debated in the medical and popular press.
'Is there any harm in getting fat?' asked articles about diet – a question that now seems bewildering in its naivety. One writer concluded that it is only a problem since the introduction of seats in assemblies and the confined spaces of vehicles (particularly public transport) where 'fat men and crinolined ladies have become annoyances'.4 In the 1860s, a plethora of articles addressed the 'Banting method', which might be taken as a model for the first fad diet. This diet, which will be familiar to you all in one guise of another, consisted of limiting one's intake of sugar and carbs, and eating more vegetables. Although by today's standards this "diet" seems more like sensible life style advice, some writers still warned against taking it to extremes and saw it as their duty to remind the public of the bodily requirements of some fat in the diet: 'Like every man who rides a hobby, having mounted his Pegasus, he would rise till he scorches himself, or sink till he cannot recover. We shall endeavour to rein in this ill-regulated steed.'5 This attitude is unsurprising given that contemporaneous opinion pieces were still celebrating the delights of sugar as 'not only a condiment; it is a most important article in diet, and aid to digestion'.6 This same article noted that 'throughout the whole of the great class of animals headed by man, from elephant down to shrew mouse, there is one sort of tooth—the sweet tooth—common to all.' 'Even the canary bird understands sugar,' writes the author, arguing for its function as a tool for garnering affection and training animals.
Along with the growing recognition of the dangers of excess fat, came a sense of social responsibility and a renegotiation of national identity. Depictions of John Bull were particularly controversial, a national representation that The Leisure Hour deemed a 'sad relic' at the end of the century.
'This heavy overfed individual is still held up to our rising generation, and the world, as the type of British perfection […] surely there are members of the Royal Society who could undertake to give us some better representation of a physically perfect gentleman of the nineteenth century?'7
As societal values began to shift, articles encouraged the public to 'pity' rather than 'despise' those who are overweight, 'people are often too cruel to the fat person who helplessly plumps down upon them in the crowded 'bus, or wedges them into a corner in some throng round the door of a place of amusement.'8 However, sentiments like this did little to empower overweight individuals, who were framed as "jolly fat friends" or as miserable loners who lived in denial and helplessness. Both of these perspectives are showcased in a poem published in Fun in 1867, in which an unhappy sugar-broker piles on the pounds following hollow success.
His bulk increased—no matter that—
He tried the more to toss it—
He never spoke of it as "fat",
But "adipose deposit".
Upon my word, it seems to me,
Unpardonable vanity,
'A Discontented Sugar Broker' Fun 1(14 Dec 1867) p.137.
(And worse than that!)
To call your fat,
An "adipose deposit."
The final lines reveal the bodily impact of his excess weight, as well the social judgement that follows.
Despite the stigmatisation of corpulence that accompanied changes in dietary knowledge, there were some positive lessons that we might benefit from remembering. Writers speculated on the importance of meal size, eating times, the quantity and quality of food, of exercise and of mental attitude in ways that ultimately paved the ways for a more personalised approach to health. Dietetic treatments enabled individuals to take control of their health in new ways, as is evidenced by the many letters written to the popular press reporting of self-experimentation.
In pursuit of the treatment of indigestion, headaches, and depression, the general public experimented with "free from" diets, and many with great success. However, as an article in 1886 highlighted, what was healthy for one person was not always the case for another, 'in some cases abstention from pastry might be desirable, in others from cheese, and so on.'9 In the Daily Telegraph today (21st Feb) one article criticised the '10,000 steps a day myth' arguing that the one-size fits all rule could do more damage than good. Dr Steve Flatt of Liverpool University is even quoted as comparing the plethora of health-related apps to the 'snake oil salesmen of the 1860s'. Another article, just below that in the print edition, claimed that even yo-yo diets are better than not dieting at all (despite the supporting study having only been carried out in mice). Thus, I think it behooves us all to listen to the good advice of All The Year Round who maintained that 'in the matter of diet, everyone should be guided by experience and not rely on the experience of others.'10 As I come to the end of what has been a (mostly) sugar-free February, I am pleasantly surprised by what self-experimentation has taught me about my own body. So I'll cross my fingers for continued resolve in the spirit of being attentive to my dietetic needs, as I contemplate taking on "meat-free March."
Dr Emilie Taylor-Brown
Postdoctoral Researcher, Diseases of Modern Life
@drparasitegirl
1 'Notes About Health' Bow Bells: a Magazine of General Literature and Art for Family Reading 13(18 Jan 1871)338 p.612.
2 'Facts About Food' Bow Bells: a Magazine of General Literature and Art for Family Reading 8(15 April 1868)194 p.286.
3 'Medicinal and Nutritious Properties of Sugar Cane' Chambers's Edinburgh Journal 25(21 Jul 1932) p.195.
4 'Corpulence' The New Monthly Magazine 131(May 1864)521 pp.116-26. (p.116-17).
5 Ibid, p.116.
6 'Sweets' All the Year Round 5(8 Jun 1861)111 pp.246-49. (p.246).
7 Alfred Schofield, 'The Great Food Question' The Leisure Hour (Sept 1897) pp.736-740. (p.740).
8 'Leaves from a London SketchBook' Bow Bells: a Magazine of General Literature and Art for Family Reading 29(11 Jan 1895)367 pp.54-55. (p.54).
9 'Diet and Dyspepsia' All The Year Round 37(6 Feb 1886)897 pp.545-48. (p.548).
10 Ibid, p.546.
Lunchtime Talk: Germs Revisited
February 20, 2017 February 20, 2017 / Alyson Slade	/ Leave a comment
On Thursday 16 March 2017, Dr Emilie Taylor-Brown will be giving a talk with Dr Jamie Lorimer (School of Geography and the Environment) and Dr Nicola Fawcett (Medical Sciences Division) on the subject of Germs Revisited.
The talk will discuss bad germs, friendly bacteria and whether we need to rethink our relationships with the microscopic world! The talk will draw on past and present ideas from medicine, fiction and art to discuss new ways of thinking about human-microbe relationships along with developing trends in microbiome studies.
The talk will be at 12.30 at St Luke's Chapel, Radcliffe Humanities, Woodstock Road. All are welcome and sandwiches will be provided.
The event has been organised through The Oxford Research Centre in the Humanities, and is free to attend. Booking is recommended via the TORCH website.
The talk is part of a programme of events to celebrate the European Research Council's 10th anniversary week from 13-20 March. More information on the anniversary is available on the ERC's website.
Magic Lantern and Science Workshop: 17 March 2017
The Constructing Scientific Communities, Diseases of Modern Life and the Million Pictures projects are pleased to announce a special workshop, hosted at London's Royal Institution, to consider the multiple relationships that existed between popular science and the magic lantern, with an emphasis on the long nineteenth century. Papers will consider magic lantern slides, instruments, and instrument makers, as well as considering issues of curation and performance.
A special attraction will be Jeremy Brooker's evening entertainment concerning John Tyndall's celebrated lectures at the Royal Institution. All workshop attendees will be also welcome to join this public lecture without charge.
Attendance is free, but space is limited. To attend, email: gb224@le.ac.uk by March 1st, 2017
A copy of the event poster is available here
9:30-10:15 – Coffee on arrival
10:15-10:30 – Introductory Comments. Sally Shuttleworth (University of Oxford) and Geoff Belknap (Leicester University), Constructing Scientific Communities Project.
10:30-12:00 – Panel 1: Approaches to Science and the Magic Lantern
Iwan Morus (University of Aberystwyth), 'Seeing the Light: Fact and Artefact in Victorian Lantern Culture'
Sarah Dellmann (Utrecht University), 'Images of Science and Scientists: Lantern Slides of Excursions from Utrecht University, NL (c. 1900-1950)'
Emily Hayes (Exeter University), 'Fashioned by physics: the 'scope and methods' of Halford Mackinder's geographical imagination'
12:00-1:00 – Lunch
1:00-2:30 – Panel 2: Magic Lanterns and Museums/Curation
Charlotte New and Meagan Smith (Royal Institution), 'Shedding light on yesterday: Highlighting the slide collections of the RI and relevant preservation'
Frank Gray (Screen archive South-east, Brighton), 'Working with Archive Collections: Development, Access and Historical Context'
2:30-3:00 – Coffee break
3:00-4:30 – Panel 3: Materiality of the lantern
Phillip Roberts (York University), 'Science and Media in the Industrial Revolution: Instrument Makers and the Magic Lantern Trade'
Kelly Wilder (De Montfort University), 'From Lantern Slides to Powerpoint: Photography and the Materiality of Projection'
Deac Rossell (Goldsmiths University), 'Changing Places: Tracking Magic Lantern Culture from Physics to Chemistry to Cinema'
4:30-4:45 – Closing Remarks. Joe Kember and Richard Crangle (Exeter University), Million Pictures Project.
6:15-7:15 – Drinks Reception
7:30-9:00 – Evening lantern show for the general public:
Jeremy Brooker, A Light on Albemarle Street: John Tyndall and the Magic Lantern
Doctor, Doctor: Global and Historical Perspectives on the Doctor-Patient Relationship – One-day Symposium – Registration now open
February 7, 2017 / Alyson Slade	/ Leave a comment
We are pleased to announce that registration for the one-day symposium on global and historical perspectives on the doctor-patient relationship is now open. The event is being held at St Anne's College (University of Oxford) on 24 March 2017.
You can sign up here. Tickets are £30 for standard delegates and £20 for concessions. This includes lunch, refreshments and a drinks reception. Please note that there are separate registration options for speakers and delegates – do ensure you select the right one.
A draft copy of the programme is available to download here: doctor-doctor-symposium-programme. The keynote speaker is Anna Elsner (University of Zürich).
This one-day symposium is generously supported by St Anne's College, The Oxford Research Centre for the Humanities (TORCH) through a Medical Humanities Programme Grant, and the Arts and Humanities Research Council-funded project Constructing Scientific Communities.
The symposium is organised by Alison Moulds (St Anne's) – DPhil Candidate on Constructing Scientific Communities – and Sarah Jones (Oriel). You can contact them here: doctorpatient17@torch.ox.ac.uk.
For more details, visit the symposium website: https://doctorpatient2017.wordpress.com/.


1 – Your business's description, even in looks casual? Try a bow tie in the same tone, or using a pattern similar to his shirt, the accessory will merge, and at the same time give that complement special that you are looking for!
2 – The attire for black-tie is extremely elegant and classic, but use it only when requested in the invitation, if the "full tour" (suit and tie) is stipulated in the invitation does not replace the tie by a butterfly, it may seem that you dressed for the event wrong.
3 – On sunny days choose a piece that is as light as the rest, keep your casual look in keeping with the weather and your mood, and remember-bow ties in this case tend to make the look more fun.
4 – If you are invited to a casual wedding during the day, don't settle, but also do not overdo it in audacity, select pieces that are neutral and give it a tap and color with the bow tie.
5 – The bow tie blows in a total black look, but avoid to use it at weddings, for more elegant that is it is not considered appropriate for the occasion.
6 – The more colorful and patterned the bow tie, the more casual it is, therefore book this type of accessory for occasions that allow for this type of freedom, in events that require a certain degree of formality keep in neutral tones and dark such as black, graphite, navy, wine and brown. The only exception is the red tie that you can compose looks classic in some cases.
7 – he would be Deceiving himself who thinks that it is necessary the presence of some item of tailoring, to validate the use of this tie, combinations made exclusively with casual clothes also accept the accessory with perfection.
8 – The visual with touch of retro usually makes use of the bow tie and suspenders, but the two items do not need to be of the same color in this case. However, in formal wear, many times people feel more comfortable using the suspenders of the same color of the tie, it is a personal choice.
9 – as Well as the suspenders, the vest is another faithful companion of the bow-tie and once more the visual win a retro charm irresistible. Use items neutral used in a casual way, as the photo, will give you the freedom to choose a necktie with colors and prints as well vivid and funky.
10 – The visual work gains freshness with the bow tie, but before you add it to your repertoire know if your environment allows this type of freedom, the item not arrives a breach of dress code, but there are companies that prefer to maintain the tie to the traditional as a sort of "uniform".
11 – At the time of combining not to pay attention only to the colors, pay attention to the prints, if the shirt is striped like in the photo choice ties with the micro-pattern, or drawings mean, if the stripes are very thin you can opt for a model with stripes cross thick, so the patterns do not conflict.
12 – If you are the groom and want to give a touch of style to your dress wedding, you can include a bow tie with geometric designs, or even a plaid houndstooth (pied de coq) in black and white, the detail will draw attention to your face and leave the combo's most striking and original!
13 – Will combo with mesh to protect from the cold? Try a bow tie in a color well contrasting, or with a pattern of nifty, it will attract the eyes of people to your face and to give finish to the look. Many times the work clothes turns an option for party or ballad only with the addition of the butterfly!
14 – The style preppy, very used by the american college of high society, practically requires a bow tie and how this type of clothing has become affordable – thanks to fast fashion – there are a lot of people investing in this type of look.
15 – Another accessory that is an inseparable friend of the bow tie is the used tissue in the pocket of the suit, in fact you do not need to save in the add-ons, provided that they are discrete, otherwise we fall into the problem of watermelon, referred to at the beginning of the text.
If you are in search of a bow tie there are many shops in shopping malls that can meet such as Zara, Brooksfield, Le Mark, Armani, Zegna, Hugo Boss, Crawford, in addition to the shops that specialize in neckties and exclusive to festival clothing, some of them sell kits with suspenders and aboatoaduras matching, but in this case depends on the type of look that you want to create. Another option are the stores that serve the public "alternative" and hipsters, as this public has significantly increased the demand for the accessory when they adopted it as an alternative to the tie traditional.


Despite the fact that tremendous effort and many resources have been invested in improving the performance of the CFP, the crisis in the EU fisheries management systems worsens year by year. This crisis has prevailed almost since the Common Fisheries Policy (CFP) was first implemented in 1983.
The analyses of the political decision-making processes provide an understanding of the complicated and complex political processes.
The analyses of ideational perspectives focus on ´new modes of governance´ arising from general reforms in EU governance and public administration.
The institutional/organisational analyses focus on the fisheries management system as an institution. It explains the complex, multifaceted and often contradictory objectives that the fisheries management system operates within and interacts with.
Finally, the socio-economic analyses link the fisheries management system to fishing practices and the fishing communities by identifying the main factors that determine fishing behaviour. The purpose is to examine how well the management schemes fit the practical reality within the social systems and the individual fishermen that are managed.


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In brief: tax on acquisitions in Lithuania
Juridicon Law Office
Lithuania October 15 2019
Regarding tax on corporate income, the acquisition of stock as such usually does not influence the balance of the profit and loss of the Lithuanian company being acquired. However, under specific conditions, Lithuanian tax laws allow the transfer of all or a part of losses for 2010 and subsequent years within the group of legal entities, including cross-border transfers. On the other hand, an acquisition of stock or an acquisition of business assets will affect the balance of the acquirer. Moreover, in an acquisition of a separate unit of property, rights or obligations, and subject to further activities in Lithuania, the acquirer may be recognised as acting through its permanent establishment in Lithuania, which may lead to the taxation of income of that activity in Lithuania.
The taxation of profit from further sales of purchased property differs as well. Profit on the sale of shares received by an acquirer with no other presence in Lithuania is not subject to tax on corporate income, but the sales of separate units of assets and liabilities might be. For example, subject to the Law on Corporate Income Tax (Law on CIT), profit from the sale of real property located in Lithuania is subject to a 15 per cent tax on corporate income.
The above-mentioned two forms of acquisition differ with respect to VAT. Pursuant to the Law on Value Added Tax (Law on VAT) the sale-purchase of stock is not subject to VAT in Lithuania, even if the company whose stock is being purchased owns the real property. The transfer of the whole or a part of a business, as a complex unit of rights and obligations (including cases where the whole or a part of a business, as a complex, is transferred as a contribution of a member of the legal person), to the taxable person who continues the acquired activity, is also not subject to VAT. According to the currently valid laws, the transfer of property during a reorganisation where the transferor is being dissolved may be subject to VAT. If the purchase or import VAT from a particular property or business activity was deducted, the corresponding acquisition of such property shall be subject to VAT in Lithuania.
If only a separate unit of property, rights or obligations is being purchased by the investor, such a purchase must be evaluated individually with respect to VAT. For example, the sale or purchase of real property that is deemed to be old according to the provisions of the Law on CIT in general is not subject to VAT in Lithuania, contrary to the sale or purchase of new real property.
It should also be noted that a foreign company owning real property in Lithuania must be registered in the register of taxpayers and pay the tax on real property, which is between 0.3 per cent and 3 per cent of the property's taxation value per year. The owner of the stock of a Lithuanian company does not have to pay any taxes related to the ownership itself.
Finally, a transaction concerning a sale or purchase of stock needs to be certified by a notary only in particular cases (eg, in cases where 25 per cent or more shares of private limited company are sold or where the sales price exceeds €14,500 despite the number of shares on sale), but the transfer of a whole or a part of business as a complex unit of rights and obligations must always be certified by a notary.
The purchaser may get a step-up in basis if the business assets of the company are purchased or exchanged for other property.
Under the Law on CIT, the income of a Lithuanian or foreign entity through its permanent establishment in Lithuania, received from the increase in the value of assets resulting from transfer of shares of a target entity, shall not be taxed in Lithuania in the event that:
the target entity is registered or otherwise organised in a state of the European Economic Area (EEA) or in a state with which a treaty for the avoidance of double taxation is in force; the target entity is a payer of corporate income tax or an equivalent tax; the entity transferring the shares held more than 10 per cent of voting shares in the target entity for an uninterrupted period of at least two years; and the entity transferring the shares does not transfer them to the entity that has issued these shares; or
the shares of a target entity are transferred during the specific types of reorganisation referred to in the Law of CIT; the transferring entity held more than 10 per cent of voting shares in the target entity for an uninterrupted period of at least three years; and the entity transferring the shares does not transfer them to the entity that has issued these shares.
In accordance with the Law on CIT, the acquisition price of assets comprises expenses incurred for acquiring the assets, including commission paid and taxes related to the acquisition, except for VAT. Still, in an exchange of business assets for other assets, the acquisition price of the newly acquired assets is the acquisition price of the assets exchanged. If the acquisition price of the assets exchanged cannot be determined, the acquisition price of the newly acquired assets will be their actual market price. It should also be noted that where securities are exchanged for other assets, the acquisition price of such assets shall be the actual market price of these securities at the moment of the acquisition of the assets.
Long-term assets and goodwill can be depreciated or amortised pursuant to the provisions of the Law on CIT.
Where the activity of another company as a complex, or a part of an activity constituting an independent unit capable of engaging in the commercial activity at its own discretion, is acquired, the value of positive goodwill is subject to depreciation for tax purposes for at least 15 years applying the linear method. Negative goodwill, created as a result of the above-indicated acquisition of the activity of the other company or a part thereof, shall be attributed to income at the moment of its acquisition.
Negative goodwill, as well as positive goodwill, created as a result of acquisition of stock aiming for control over the target's net assets and activity, can correspondingly be attributed to income or can be included in the limited allowable deductions for taxation purposes only after a subsequent merger of these companies or merger by acquisition of one company by another, if any.
The other purchased long-term intangibles can be depreciated for a minimum of two to four years, depending on the class of the assets and the manner of their use, applying the linear or double declining balance method.
For taxation purposes, the acquirer can profit from tax exemptions in Lithuania if it is established in another EU member state, taking into consideration that the taxes due in that state are lower than the Lithuanian rates.
For example, dividends paid by a Lithuanian company to a foreign company that uninterruptedly for at least 12 months controls not less than 10 per cent of the voting stock in a Lithuanian company shall not be subject to taxation in Lithuania, except where the recipient of dividends is registered or otherwise organised in target (tax haven) territories. For comparison, dividends paid out to a company that does not correspond to the above criteria are taxed at 15 per cent on profit in Lithuania, unless a particular treaty on avoidance of double taxation provides for a more favourable regime.
Regarding taxation of interest, according to the currently valid Lithuanian tax laws, the interest on a loan paid by a local company to a foreign company organised within the EEA, or within a state that has a treaty on avoidance of double taxation with Lithuania in force, and not received through the foreign company's permanent establishment in Lithuania, is exempt from withholding tax on profit in Lithuania. For comparison, interest paid out to a foreign company that does not correspond to the above criteria is taxed at 10 per cent on corporate income in Lithuania, unless a particular treaty on avoidance of double taxation provides for a more favourable regime.
The royalties paid by a Lithuanian company to a related EU company (the beneficial owner), both corresponding to the criteria established by the Law on CIT, are also exempt from withholding tax in Lithuania when the royalties paid by a Lithuanian company to another foreign company with no permanent establishment in Lithuania are subject to 10 per cent withholding tax on profit in Lithuania, unless a particular treaty on avoidance of double taxation provides for a more favourable regime.
Furthermore, only a foreign entity, being the EU resident for taxation purposes, is able to transfer all or a part of its losses to the related Lithuanian entity.
Finally, under the Law on CIT only mergers, divisions or acquisitions with participants residing in the EU may be exempt from tax on corporate income on the capital gains and award a benefit for the acquirer to carry forward the losses of the acquired or transferring entity. In other cases the increase in the value of assets emerging from mergers and other forms of reorganisation or transfer shall be subject to tax on corporate income in Lithuania.
Both mergers and share exchanges have their own pros and cons. For example, if the merger corresponds to the requirements of the Law on CIT, the increase in the value of assets emerging from the merger shall be exempt from the tax on corporate income in Lithuania. Moreover, if the acquiring entity continues the activity taken over, or a part thereof, for a period not shorter than three years, it may carry forward the losses of the acquired or transferring entity or entities (except for the losses resulting from transfer of the securities or from derivative financial instruments) related to the transferred activity incurred before the completion of the reorganisation or transfer and not carried forward to the following year. On the other hand, the merger may be an incentive for the Tax Inspectorate to start a tax inspection of the transferor, of the acquirer or of the target, which may significantly prolong the merger process.
Some share exchanges can provide the above-mentioned tax advantages as well. In addition, they usually do not trigger tax inspections and the procedures are less time-consuming in comparison with company mergers.
Therefore, the most acceptable and efficient form of acquisition of a business or a part of it should be investigated carefully with respect to the individual situation, the kind of business being acquired and the goals of the acquisition. However, in practice, mergers are more common than share exchanges in Lithuania.
In general, Lithuanian tax laws do not provide obvious tax benefits to the acquirer in issuing stock as a consideration rather than cash. However, if the issue of stock as a consideration falls under the provisions of the Law on CIT regulating tax-free mergers and acquisitions, the acquirer may benefit from the exemption of taxation of capital gains resulting from the merger and from the possibility of carrying forward the losses of the acquired or transferring entity. On the other hand, issuing stock as consideration may lead to the different estimation of the acquisition price of either stock or business assets acquired that may be important for the acquirer for future transfers of the acquired property.
There are no stamp duties payable for the acquisition of stock or business assets as such.
However, subject to the Civil Code, some transactions, such as transactions on transfer of ownership of real property and on transfer of all or part of a company as a complex unit of rights and obligations, must be certified by a notary. This requirement means additional notary expenses for the parties, amounting to 0.45 per cent of the value of the transaction, but no more than €5,792.40. Since 2015, particular sales of shares have also required certification at the notary (see question 1), which leads to additional notary expenses amounting to 0.4-0.5 per cent of the securities' sales price, but no more than €5,792.40. Other transfers of stock do not have to be certified by a notary, although that is possible at a party's request.
Additionally, the Register of Legal Persons of Lithuania must be informed of any change in shareholders or their share in the company by submitting the renewed list of shareholders to the Register. In this case, the state levy of approximately €5.80 must be paid for registration of the change of registry data. Transfer of the ownership of some kinds of tangible property (real property, motor vehicles, etc) should also be registered in the official register for an established registry fee that may amount to a maximum of €1,448.10, depending mostly on the type and value of the acquired property.
Regarding VAT taxation of the acquisition of stock or business, see question 1.
In a purchase of stock, the losses of the target will be carried forward to the following fiscal year according to the ordinary rules prescribed by the Law on CIT. Losses for the tax period, except for the losses incurred as a result of transferring the securities and derivative financial instruments, may be carried forward for an unlimited period. However, such carry-forward shall be terminated if the entity ceases the activities due to which the losses were incurred, except where the entity ceases the activities for reasons beyond its control. Losses incurred as a result of transferring the securities and derivative financial instruments may be carried forward for no more than five consecutive tax periods and can only be covered by the income received from the transfer of securities and derivative financial instruments.
The Law on CIT provides a special regime for carrying forward losses in reorganisations or transfers corresponding to its requirements (see question 4). Under the Law on CIT, the acquiring entity continuing the activity taken over, or a part thereof, for a period not shorter than three years, may carry forward the losses of the acquired or transferring entity or entities (except for losses resulting from transfer of securities and from derivative financial instruments) related to the transferred activity incurred before the completion of the reorganisation or transfer and not carried forward to the following year.
From the tax period of 2014 and subsequent tax periods, the transfer of the amount of deductible tax losses, except the small companies, may not exceed 70 per cent of the taxpayer's income from the tax period, calculated as the income minus tax-exempt income, allowable deductions and limited allowable deductions, with the exception of tax losses from the previous tax year carried forward. This limitation is not applied in the case of losses incurred as a result of transferring the securities and derivative financial instruments because these losses may be carried forward for a limited period and can be covered only by the income received from the same activities.
Change of control of the target as such should not affect the tax credits of the target or other taxes deferred by the Law on CIT. However, it should be noted that on application for the tax credit, the taxpayer must submit to the Tax Inspectorate information on the current composition of shareholders and planned changes, if any. Although the composition of shareholders should not directly affect the possibility of getting the tax credit or properly executing the received one, every case of tax credit is considered individually, thus information on shareholders might be important while evaluating the reliability and credit solvency of the taxpayer.
After the court decision to institute bankruptcy proceedings to the company becomes effective, and if the company is not able to further implement the unexpired contracts, such contracts are deemed to have expired, and claims of the creditors arising by reason thereof are met according to the ordinary procedures specified by the Enterprise Bankruptcy Law of the Republic of Lithuania. Thus, in such a case, the tax credits or other types of deferred tax asset of the company being bankrupt, shall not be preserved and shall be recovered by the state as a creditor of the company.
Lithuanian tax laws do not provide any special rules or regimes for the taxation of acquisitions or reorganisations of bankrupt or insolvent companies, except for the provision of the Law on CIT and its official commentary stating that income received by the bankrupt Lithuanian company from the sale of its assets shall not be subject to the tax on corporate income. It should also be noted that according to the provisions of the Law on CIT, the same exemption should be applied to the income of a bankrupt foreign company received through its permanent establishment in Lithuania. Unfortunately, practice on this question is lacking and the position of the Tax Inspectorate is controversial.
According to the tax laws, the interest on borrowings to acquire the target does not constitute a part of the target's price. The interest payments on loans taken by the Lithuanian company to finance the acquisition might, however, be treated as allowable deductions for corporate income tax purposes. The tax laws also provide a few restrictions on the deductibility of interest payments where the lender is foreign or a related person.
Subject to the Law on CIT, payments to the lender organised in the target territory can be treated as allowable deductions for calculation of tax on corporate income only if the paying Lithuanian entity or permanent establishment supplies the Tax Administration with evidence that such payments are related to the usual activities of the paying and receiving entities, the receiving foreign entity controls the assets needed to perform such usual activities and there exists a link between the payment and the economically reasonable operation.
The possibility of deducting interest for the loan received from the controlled party is restricted by reference to thin capitalisation rules. Lithuanian thin capitalisation rules apply only to the extent to which the ratio between the capital borrowed from the controlling creditor and the fixed (equity) capital of the Lithuanian company (debtor) exceeds 4:1. The interest for the part of the loan exceeding the above-mentioned ratio cannot be deducted from the taxable income of the debtor, unless the debtor proves that the same loan could be provided or received on the same conditions between unrelated persons.
The Anti-Tax Avoidance Directive (ATAD) has been transposed into Lithuanian national law. The Law on CIT says that if the interest costs of the entity exceed the interest income, an amount of the interest costs exceeding interest income that does not exceed 30 per cent of the taxable EBITDA (earnings before interest, tax, depreciation and amortisation) of the entity and an amount of the interest costs exceeding the interest income that does not exceed €3,000,000 can be deducted from income.
Finally, the interest on other loans received from related parties, even if not falling under thin capitalisation rules, must still comply with the arm's-length principle. Otherwise, the Tax Inspectorate is able to recalculate the taxable profits of the Lithuanian company (borrower) engaged in the transaction.
Lithuanian withholding taxes on interest payments can be avoided only by using the tax exemptions prescribed by the Law on CIT (see question 13).
Debt pushdown can be achieved only by having the consent of the creditor and of other shareholders of the target company.
Because the area of taxation is quite sensitive and risky, all possible forms of protection of the acquirer with respect to the target's fulfilment of its tax obligations for previous periods are recommended. Usually the representations and warranties of the seller regarding the proper fulfilment of all of its or the target's tax obligations are primarily related to the acquisition price of stock or business assets; if it becomes clear that these representations and warranties do not correspond to the real situation, the purchase price is accordingly decreased or the agreement on acquisition may be terminated. As an additional warranty, the payment of a part of the acquisition price may be postponed for the period during which potential risks are expected to arise or disappear. In a stock acquisition, it is always recommended for the acquirer to get official confirmation from the tax, social security and customs authorities proving the proper and complete settlement of the target with the appropriate institution.
Depending on the particular circumstances and selected strategy, the warranty measures may constitute a part of the sale-purchase agreement, its annex or may be written in separate documents.
Following a claim under a warranty or indemnity, compensation for losses or payment of forfeit (fines or penalties for delay) is usually received.
The compensation of losses or forfeit received by a foreign legal entity that has no permanent establishment in Lithuania is not treated as sourced in Lithuania and therefore is not subject to Lithuanian tax on corporate income.
In general, the compensation for losses, including received related insurance benefits, that is not in excess of the value of losses or damages actually incurred and that is received by a Lithuanian or by a foreign entity through its permanent establishment in Lithuania, is exempt from tax on corporate income in Lithuania. However, all expenses attributed to the said non-taxable income shall be treated as non-allowable deductions for the purpose of the calculation of tax on corporate income.
The forfeit received by the local company or foreign entity through its permanent establishment in Lithuania is treated as non-taxable income, except in cases where the forfeit is received from a foreign entity registered or otherwise organised in target (tax haven) territory or from a natural person being the resident of such territory.
It should also be noted that compensation for the damages caused or forfeit paid for the breach of the agreement is treated as non-allowable deductions of the payer and therefore they cannot be deducted from taxable income of the default party.
According to the Law on VAT, the forfeit and other similar sums are not treated as remuneration for goods or services and are therefore not subject to VAT in Lithuania.
Juridicon Law Office - Laimonas Marcinkevičius
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