text:
package com.nesterenya.coreservices.parser;

import java.util.ArrayList;
import java.util.List;

/**
 * Created by igor on 27.02.15.
 *
 * Пока только умеет создавать вопроссы с одним правильным ответом
 * и с несколькими
 *
 */
public class MoodleXMLGenerator {

    final private String categoryName;
    private List<Question> questions = new ArrayList<Question>();

    public MoodleXMLGenerator(String categoryName) {
        this.categoryName = categoryName;
    }

    public void addQuestion(Question question) {
        questions.add(question);
    }

    public void setQuestions(List<Question> questions) {
        this.questions = questions;
    }

    public String getMoodleXMLString() throws Exception {
        String result;

        StringBuilder body = new StringBuilder();
        for(Question question : questions) {
            body.append(XMLPaterns.getQuestion(question));
            body.append("\n\n");
        }

        result = XMLPaterns.getQuiz(categoryName,body.toString());

        return result;
    }
}

redpajama_set_name: RedPajamaGithub


XPenguins animates a friendly family of penguins in your root window. They drop in from the top of the screen, walk along the tops of your windows, up the side of your windows, levitate, skateboard, and do other similarly exciting things. XPenguins is now themeable so if you're bored of penguins, try something else. The themes that come with this package are "Penguins", "Classic Penguins" and "Turtles".


Ask Karina Sun to add social media links.
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I don't undress! I'm a soft model who is ready to drive your senses crazy!
The display of Karina Sun's top fans is limited to customers who have spent $100 or more on Flirt 4 Free.
* Karina Sun's number one fan is based on points from Flirt Rewards.


Shrink tunnels are a critical element of the shrink sleeve application. Just as there are various types and grades of shrink material, there is a variety of shrink tunnels. Each kind of tunnel has its attributes, and is best suited for certain applications and materials. PDC's 35 years of experience make it uniquely qualified to guide you through the process of selecting the right shrink tunnel and shrink material to best fit your needs.
PDC International Corporation's many satisfied repeat customers reflect our reputation for manufacturing a rugged line of shrink tunnels and sleeve applicators with a broad range of capabilities. These top quality workhorses get the job done with durability and speed, backed by unmatched customer support and service, while providing high performance and maximum line uptime.
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Shrink tunnel types include Hot Air Convection, Radiant Infrared and Steam. Each is suited to a specific need and employs control systems to precisely maintain the temperature. For example, for tamper evident applications, a standard Hot Air Convection tunnel will typically produce high quality results. With certain very dark colored neckbands, Radiant Infrared is the best choice. These two types of tunnels are constructed in very similar ways; the difference is in the type of heat elements and internal baffles. Convection and Radiant tunnels are frequently combined to produce better results in some applications. Steam tunnels are best suited for full body shrink labels.
Convection Hot Air fin-strip elements heat the air that is then blown on the sleeve and product through specifically designed baffles to direct the heat as required resulting in more effective distribution of hotter or cooler air.
Radiant Elements emit infrared radiation that is absorbed by the sleeves. Since different types of materials have different shrink characteristics, the type of heat is very important.
Steam Shrink Tunnels are for product lines where high quality and distortion-free graphics are most important. Because steam systems provide more uniform heat transfer than hot air systems, steam tunnels provide more precise label registration and shape conformance. Steam tunnels are also used with containers under pressure, or when low flash point or flammability is a factor.
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text:
Season's Greetings from CW Energy
As in previous years and as an alternative to sending out a
Christmas card we are making a charitable donation to
both the Multiple Sclerosis Society and the charity Dogs for Good.
2016 Autumn Statement
The Chancellor delivered his Autumn Statement today.
There were no new fiscal measures directed at the oil industry apart from an announcement that petroleum revenue tax (PRT) administration is to be simplified with immediate effect.
The PRT administrative changes are: firstly, that the PRT opt out election process is to be simplified; and secondly for participators who choose not to opt out the returns process will be simplified.
Non-taxable field election
It has been possible to opt out of the PRT regime, and the field to become a non-taxable field, for a number of years, but only if it could be demonstrated that there was no reasonable expectation of PRT profits on the field. The reduction in the rate of PRT to zero percent from the beginning of the year did not of itself extend the number of fields which could take benefit of the election under the current law. Going forward there are to be no conditions attached to the making of an election, other than that the election must be in writing and will be irrevocable.
A consequence of making an election is that no loss accruing in the field can be claimed as an unrelievable field loss (UFL). This is unchanged from the previous rule.
As under the current rules, only the responsible person can make the election, and he must first have obtained the agreement of all other participators for it to be effective.
The Treasury Press Release covering this matter states that HMRC will discuss with any field owners making such an election alternatives to providing the data currently required in the PRT 1A return covering certain non-arm's length sales of liquids. Provision of such data will however be on a voluntary basis.
The election will have effect for all chargeable periods commencing after the date the election is made.
We presume that any fields where there is a possibility of recovering PRT which has been paid in the past, or where there is a possibility that a UFL might arise in respect of the field for any partner, will not make the election. It is possible that partners in a field may have different positions which may frustrate the election being made. Indeed, it is important that companies who are contacted by the responsible person in a field should critically assess whether there are circumstances where a UFL could be created even where it appears that losses generated by decommissioning will not exceed historic field profits.
Although the relevant legislation will not be enacted until Royal Assent of the Finance Act 2017 (typically towards the end of July next year) the amendment to the existing legislation is stated to have come into effect today, and it is understood that HMRC will accept that elections made before the end of 2016 will have effect such that PRT returns for CP1 2017 will not have to be filed (although the returns due in February 2017 for CPII 2016 will still have to be filed).
Removal of PRT reporting requirements
For those fields which don't take advantage of the new election (and for all taxable fields in respect of CPII 2016) the returns which have to be submitted for each field are to be simplified. This does not require legislative change.
It will no longer be necessary to calculate oil allowance, nor will it be necessary to calculate instalment payments or payments on account. In both cases this information will be of no relevance given the rate of PRT has been permanently reduced to zero for all chargeable periods, commencing 1 January 2016 and subsequent. Nor will volumetric units need to be converted into metric tonnes.
This change is made with immediate effect and will therefore apply to any returns that need to be submitted next February in respect of CPII 2016.
The Press Release issued states that the HMRC return forms will only be updated at some time in the future, but the parts of the forms relevant to these matters can simply be left blank when submitting the CPII 2016 and later returns.
These changes are welcome for companies who decide they still want to file PRT returns for particular fields, although the simplification is fairly minimal, and it is not thought that this will give rise to any significant compliance cost savings. The industry had requested a number of other changes such as annual returns, and deferral of filing deadlines. Such changes would require legislative change and it appears that the Government have taken the easy option which is unlikely to have any real benefit to industry. It is hoped that the other changes requested will be implemented by Government in due course.
Other matters
There are a whole raft of other issues which industry has raised with Government as being important in achieving MER, such as the extension of the Investment Allowance regime for infrastructure tariffs, transferability of corporation tax capacity, and a number of technical PRT issues mainly around decommissioning.
Industry is also still awaiting the Statutory Instrument to be laid before Parliament, to give effect to the extension of the scope of the Supplementary Charge Investment Allowance relief to certain non-capital discretionary operating expenditure and to expenditure on leased assets. This measure is effective from 7 October 2015 and will be relevant to companies filing their 2015 corporation tax returns over the next 5 weeks if they have not already done so.
It is disappointing that none of the other issues raised by industry have been addressed at this time. The Press Releases do not even give an indication that any of these other matters are still under consideration, but it is hoped that progress can be made over the next year on a number of these issues with some much needed changes hopefully being introduced in Finance Act 2018.
CW Energy LLP
Contact a member of our team
EITI and The Reports on Payments to Governments Regulations 2014; a sense of déjà vu.
Qualifying Companies are under an obligation to disclose information under The Reports on Payments to Governments Regulations ("the Regs"). Certain selected companies have also received the EITI questionnaire templates.
Whilst the EITI regime is "voluntary" the EU sponsored regime under the Regs is compulsory and requires certain companies to make a return in a prescribed form with Companies House. The first payments covered are those made in 2015 and for a company with a December year end the deadline is the end of November 2016
This newsletter sets out the obligations under each regime for this year.
Background to The Reports on Payments to Governments Regulations
The Regs derive from an EU Directive to require greater transparency over payments to governments and government agencies and authorities. As such the Regs seek to ensure companies and groups disclose the information in a way that is then publicly available.
The Regs seek a consolidated report to be made by the top company in a group that is registered in an EU member state. This means that the Regs also seek to ensure that a company will be exempt where a parent will aggregate its data with the rest of the group. Given the Europe-wide nature of the rules it means that the rules require the top European company to make a consolidated report notwithstanding any 'superior' non-EU parent.
A further effect of the European wide approach is that since some European states lag a year behind in introducing the rules, UK companies can benefit from the delay in implementation in respect of their European parents where a parent would otherwise consolidate the UK company's data but is not currently under an obligation to report this year.
The Regs; exemptions by size
The Regs require each 'large' UK company to submit its report unless it is a subsidiary of an EU or UK company which itself prepares a consolidated report incorporating the payments made by the company, or would do so if the EU Directive had been transposed into local law. For these purposes 'large' is where the company or the group in which the company is consolidated meets at least two of the following;
(a) its balance sheet total on its balance sheet date exceeds £18 million,
(b) its net turnover on its balance sheet date exceeds £36 million,
(c) average number of employees during the financial year exceeds 250
What needs to be reported under the Regs and how
The report will contain the following for the company, or the company and its consolidated subsidiaries;
the government to which each payment has been made, including the country of that government;
the total amount of payments made to each government;
the total amount per type of payment made to each government; and
where those payments have been attributed to a specific project, the total amount per type of payment made for each such project and the total amount of payments for each such project.
A payment need not be reported if it is a single payment of an amount less than £86,000, or is part of a series of related payments within a financial year whose total amount is less than £86,000.
The reporting is done via electronic submission in a prescribed format to Companies House within 11 months of the end of the period and reports are then visible by the public.
EITI
Background to EITI
The aim of EITI is to apply transparency to governments and industry by reconciling payments and receipts as notified by industry to the records held by government. As such an independent administrator is appointed to gather and review the data from both sources. Any country may adopt the initiative and make a report which is then published.
Although completion of reports is not compulsory under the UK scheme (in some countries legislation has been introduced) the UK EITI organisation has expressed a desire to achieve a high response rate and encourages companies to complete the questionnaires.
The EITI reporting templates are issued by the independent administrator of UK EITI to companies or groups it has identified. The templates request essentially the same information in respect of payments to the UK government as are required under the Regs above together with some information regarding the beneficial ownership of the company (or group).
The request gives a deadline for a response to enable the replies to be coordinated and summarised; for example last year the response period was approx. 4-6 weeks after issue.
Importantly, the request is accompanied by a confidentiality waiver request to permit the administrator to receive data from HMRC that would otherwise be protected by taxpayer confidentiality rules. The administrator will need the waiver to receive data to assist in reconciling the company reports and the government disclosures of receipts.
The guide to reporting last year is accessible at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/436398/UK_EITI_Guide_Oil_and_Gas_June_2015.pdf within which there is a link to download a step by step guide. In the absence of an update it can be assumed that there are no significant differences this year.
CW Energy can assist in the process of making the reports and assessing the implications; please get in touch if you wish to discuss any aspect with us.
If you would like to discuss the implications for your business or have any questions, please get in touch with your usual CW Energy contact.
Finance Bill finishes third reading in the House of Commons
The Finance Bill 2016 completed its third reading in the House of Commons yesterday (6th), and has now been passed on to the House of Lords. As it is a money bill, its terms cannot be amended by the House of Lords so the committee stage, report stage and third reading there are just formalities.
The first reading in the Lords also took place yesterday and the second reading and remaining stages are scheduled for 13th September, after which the Bill should receive Royal Assent.
Thus as of today the Bill has been "substantively enacted" for the purposes of IFRS and UK GAAP, and the rates set out in the Bill can now be applied. For ring fence companies the Bill confirms the 0% rate of PRT enacted under the Provisional Collection of Taxes Act (in section 140 of the Bill) and applies the Supplementary Charge rate of 10% with effect from 1st January 2016 (section 58 of the Bill).
For companies who do not have a December year end the profits of the accounting period straddling 1st January 2016 are apportioned on a time basis.
For companies that report their results quarterly, the quarter to 30th September will reflect the lower rate of SCT.
Our comment:
Although the reduction in tax rates is welcome overall, for many companies this will result in a tax charge resulting from the reduction in value of their losses carried forward.
Changes to Derivative Contract Rules
Changes to derivative contract rules – reminder of time limit for non-large companies.
Deadline fast approaching for small and medium sized companies to make election
Some companies may not be grandfathered even though fair valuing has been the policy
Election should be made if there is any doubt otherwise companies will be taxed on fair value movements
Readers will recall from our newsletter of April 2015 that there are strict time limits to make the election to operate the disregard rules for companies making the transition from old UK GAAP to new UK GAAP and as a result of adopting fair value for the first time (new adopters) for accounting periods commencing on or after 1 January 2015.
For large companies these limits were 6 months from the commencement of the accounting period, or if the company held no derivatives at the end of the last period 6 months from when the first derivative was entered into in order for the disregard to apply to that and subsequent derivatives.
However, the time limit for small and medium sized new adopter companies is 12 months from the end of the first accounting period to which the new accounting policy applies. Thus for those companies with a December year end the deadline is 31st December this year. Any small or medium sized companies should elect without delay as the year end is fast approaching.
Companies eligible to be grandfathered (i.e. those already within the existing regime) are treated as having made the election under the transitional provisions.
Whilst some companies may believe they are grandfathered because of previously having a policy of fair valuing derivatives, if those companies have not actually entered into any derivatives in the past they would still need to make the election before they enter into any derivative contract in order for the disregard rules to be effective for that derivative.
This could apply to for example to a group company where the group as a whole adopted IFRS but the company itself had not in fact held any derivatives, perhaps because it was new or had previously not traded.
It would therefore seem to be good practice that a company which has any doubt whether it is covered by the grandfathering provisions should make the election to apply the disregard without delay.
If you would like to discuss this subject further, please get in touch with your usual CWE contact.
Loss streaming: Back where we started?
The Upper Tier Tribunal have overturned last year's First Tier Tribunal decision in the Leekes V HMRC case, and held that losses are required to be streamed even where the whole of the predecessor's trade is transferred.
In our Newsbrief of 16 March 2015 we reported that the First Tier Tribunal decision meant that where a company succeeded to a trade carried on by a group company there was no requirement to stream.
This confirmed our view of the law at the time although there remained the uncertainty as to exactly what was needed for there to be a succession.
Details of the appeal
The taxpayer had argued that where there had been a succession in the case of the transfer of the whole of the trade, the streaming rules set out in s343(8) did not apply and there was no other requirement to stream. Essentially losses transferred were available for offset against the whole of the profits of the merged trade. The First Tier Tribunal accepted this.
HMRC appealed and the issue was re-examined by the Upper Tier Tribunal earlier this year. The decision has just been released and reverses the position. HMRC argued that even though the streaming rules in s343(8) were not in point as there was a transfer of the whole of the trade and a succession to that trade, the successor was only entitled to set losses transferred to it against the profits the predecessor would have earnt, absent the transfer. The Tribunal seems to have been swayed by HMRC's argument that the transfer of trade rules should not put the successor in a better position than the predecessor in terms of which profits could be sheltered.
It is hoped that the taxpayer will appeal.
Contact a member of our team for more
Last year's verdict offered groups greater freedom to utilise loss relief when transferring a company's trade in its entirety in cases where the facts supported the contention that there had been a succession. The position in relation to the transfer of part trades was not examined in the case, and indeed CWE have always believed that the streaming rules only apply for these cases.
However, with the present decision, the streaming requirement has been re-stated, and indeed appears to have been extended to cover even those cases where it is clear that there has been a succession.
The facts in the Leekes case were straightforward and the court in coming to its decision was not swayed by the possibility of practical difficulties of apportioning profits.
In practice, if streaming is to be applied there could be significant practical difficulties, for example, how does one treat subsequent acquisitions or sales of assets?
The grounds for the decision could also throw into question whether there could be a restriction of loss offset where assets are transferred into a company without an existing business if that company subsequently acquired further assets.
In the past where there was a concern that streaming applied companies would ensure if at all possible that the loss-making company was used as the successor company and this will continue to be the default strategy. Of course this may not always work particularly where the group has a number of loss-making companies.
Intra-group transfers will require, in the first instance, judgement as to whether a transfer constitutes simply a transfer of assets, a part trade or a trade; the calculation of any losses that will accompany the transfer of a trade or part-trade; and the identification of the profits against which such losses may be used.
Readers should also be aware of the relevant liabilities rules which seek to restrict losses transferred.
These issues are likely to be particularly complicated in the case of oil and gas trades. Therefore companies looking at acquisitions or reorganisations should carefully review the implications of the decision.
CW Energy can assist in all these areas.
Enactment of Finance Bill 2016-17 expected early September
The progress of the Finance Bill 2016 was interrupted by the EU referendum. The Committee stage was completed on the 28th June, but this left insufficient time to progress to the report stage/third reading, and Royal Assent, before Parliament rises for the summer recess on 21st July.
Our newsletter of 25th May explains.
Completion of the House of Commons report stage and third reading of the Finance Bill is the point at which changes can be accepted as substantively enacted
The effect of the new tax rates announced in the March Budget cannot be reflected in the accounts until the rate has been substantively enacted
There was a concern that recognition of the SCT rate reduction would be delayed to the December quarter results. As the report stage is now scheduled for 5th September, for accounting purposes the uncertainty is largely removed, and the new rates should apply in September quarter reporting.
The reduction in the PRT rate to 0% was enacted under the Provisional Collection of Taxes Act shortly after the Budget.
Please contact us if you would like to discuss how this could affect your business or have any questions.
Potential Adjustments to Transfer Pricing Legislation
The government is looking at the possible introduction of a secondary adjustment rule into the UK's domestic transfer pricing legislation. The consultation document was published on 26 May 2016 seeking views on whether such a feature should be introduced and if so its design.
Under the transfer pricing rules taxable profits are calculated based on an arm's length price. The UK has adopted the arm's length principle based on the OECD Model Tax Convention. Where the price is not arm's length and a potential UK tax advantage is obtained the UK's rules require a "primary adjustment" to be made to the original price as a tax only adjustment in calculating the taxable profits. No further consequences as regards the "overpayment" currently arise. However, the other entity will have received funds in excess of those it would have done so in an arm's length situation.
With a view to encouraging companies to adopt arm's length principles in their commercial arrangements, and following the approach taken in a number of other jurisdictions such as the US, Canada and France, the government believes that additional, "secondary" adjustments should be made in arriving at taxable profits to reflect the fact that the company's resources have been depleted as compared to an arm's length transaction.
The government proposes to address this by introducing a deemed secondary adjustment imposing a further tax charge in respect of this depletion of resources.
The OECD's transfer pricing guidelines provide that secondary adjustments may take the form of constructive dividend, constructive equity contributions, or constructive loans.
As neither dividends nor equity injections have any immediate effect for UK tax purposes the government proposes that a constructive loan regime would achieve the policy aims. The quantum of the "primary" transfer pricing adjustment would be treated as a deemed loan from the potentially advantaged company. The loan would then bear an imputed interest which would then be treated as taxable income in the UK company until such time that an actual payment was received to negate the original transfer pricing adjustment amount.
De-minimis level
The government proposes that secondary adjustments would only have to be made where the primary adjustment was in excess of £1m.
The government recognises that secondary adjustments could create a number of issues.
One issue is the creation of non-relievable double taxation. Under the arm's length principle an upward adjustment is made in the country from which profits have been diverted and many treaties provide for a corresponding downward adjustment in the country in which the other party is located in respect of a primary adjustment. Similar corresponding adjustments for secondary adjustments are however not dealt with in the OECD Tax Model Convention and consequently not in most treaties, and double taxation could arise.
The government is also seeking views on whether such a proposal would create any accounting issues; how the interest rate to be applied to the deemed loans should be arrived at; how any receipts, if the transfer pricing benefit is repatriated, should be treated; whether any anti-avoidance provisions would be needed; and whether secondary adjustments would create any particular problems with advance pricing agreements (APAs).
Such a rule would create significant added complexity, for example presumably there could be secondary adjustments on not just primary adjustments but also the secondary adjustment itself. Where UK to UK adjustments are required there may be mismatches created; for example, imputed interest income might be taxable but with no deduction available for the charge.
This might be a particular concern for ring fence companies.
The prospect of such complexity and the potential for mismatches may therefore be effective in achieving the government's objective of pushing groups to transact on an arm's length basis rather than just accept that transfer pricing adjustments can be made in their tax returns.
The £1 million de-minimus is however welcome.
The consultation closes on 18 August 2016 and the government expects responses in a form of answers to a number of questions addressed in the consultation document. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/524598/Introduction_secondary_adjustments_into_UKs_domestic_transfer_pricing_legislation.pdf
Contact a member of our team if you have any questions
Diverted Profits Tax – deadline approaches
The extended notification period for Diverted Profits Tax (DPT) for the first affected accounting periods (those ending on or before 31 March 2016) permits notification up to 6 months after the end of the period instead of the normal 3 month deadline. For further background, see below.
Diverted Profits Tax key points:
Notification deadline is looming
Assessing whether to notify is not straightforward
Not notifying may lead to greater uncertainty, and potentially penalties
For oil and gas sector companies we understand that HMRC is primarily focusing on payments to captive insurance companies.
The Diverted Profits Tax (DPT) rules were introduced in Finance Act 2015 as a key part of the Government's response to criticisms that corporate taxpayers were not bearing a proper share of the tax burden. It is thought that the scheme has been given a high priority within HMRC, with a dedicated resource (the 'Task Force') and an expectation that DPT will change behaviours.
The HMRC forecast was that the introduction of DPT would bring in £270m in 2016/17, which at rates of 25% and 55% represents over £1 billion of 'diverted profits'. Some of this expected increase may however come from income subject to normal CT rates as a result of groups revising their commercial arrangements.
The initial focus was on the 'Avoided PE' arrangements, where sales to UK customers were arranged without creating a taxable permanent establishment in the UK, notwithstanding the presence of 'sales' personnel and/or large warehouses. This is not thought to have much, if any, application to the upstream sector.
However, the other "Lack of Economic Substance" test may apply as a result of the difference in tax rates between ring fence and non-ring fence activities.
For ring fence trades, where deductions are claimed in respect of services provided by an affiliate, the potential liability to DPT comes where there is insufficient economic substance to the provision and the parties meet the particular participation test used in the transfer pricing rules. This test goes beyond a straightforward control test.
The taxable diverted profits are then established by identifying transfer pricing adjustments not already assessed, and potentially on top of that any profits chargeable to UK CT that would have arisen if the arrangements in place were not tax motivated.
In other words, the taxable diverted profits rely on judgements around market prices and what the situation would have been absent any tax considerations.
In the absence of a notification HMRC have an extended period of time in which to issue a preliminary notice, the precursor to any charging notice, in relation to particular arrangements; whereas the normal time limit is 24 months after the end of the accounting period, where no notification has been made the time limit runs to 4 years after the end of the accounting period.
When it is unclear whether notification is required companies should be aware that not notifying will extend the period of uncertainty for a company.
Assessing whether to notify or not is complicated by the fact that for both types of potential charge companies effectively need to notify if there is uncertainty over whether some of the tests are "failed". The tests in question are set out in the rules and are broadly those that require most judgement to be applied.
However, no notification is required where it is reasonable for a company to conclude that no charge to DPT arises, ignoring the possibility of transfer pricing adjustments that could, if made, eliminate the DPT charge.
Where a DPT liability is established after a failure to notify there are provisions for a tax geared penalty, calculated by reference to the potential lost revenue, whether it is a domestic or offshore 'matter' and the circumstances surrounding the failure.
Areas of risk
HMRC has undertaken discussions with some groups on particular issues and more generally has indicated areas of concern to the oil and gas industry. Payments to captive insurance companies are one key area of concern to HMRC but, as recognised in the HMRC guidance notes, the application of the rules to payments to captive insurance companies requires an interpretation of the particular facts which can give different results in terms of DPT exposure.
Of course, whilst HMRC's current focus for the oil industry would appear to be captive insurance arrangements, there may be other areas where the DPT rules need to be considered, for example payments to overseas affiliates for services.
Any payments across the ring fence will meet the tax mismatch condition embedded in the DPT provisions as one of the triggers, so the potential application of the DPT rules requires analysis of the other elements, many of which are open to interpretation. Whilst the correct transfer pricing, coupled with an absence of any design to avoid UK chargeable income or boost ring fence deductions should offer protection from a DPT charge, some judgement is required in assessing any risk.
CW Energy can assist in making the decisions about notification and assessing the risks; please get in touch if you wish to discuss DPT with us.
Deferral of PRT returns
Companies need to think about preparing the PRT returns for CP I 2016, the first period for which the zero % rate is to apply.
Ongoing discussions between industry and HMRC may shape the form of future returns or indeed the extent to which companies feel it necessary to make returns.
Now is a good time to revisit the options available to companies.
If you wish to discuss your companies' PRT returns with one of our team please get in touch.
Following the introduction of the PRT zero rate companies are looking at ways of reducing their PRT administration.
As a reminder under current law companies have four options available to them:
Deferral of returns for a specific period
Indefinite deferral
Full opt out
Prepare full returns
The first option has been sparingly used as ultimately there is a requirement to submit returns. The second as been adopted by some fields but requires a simplified annual return and again has not been that widely used.
The third option is clearly the preferred option for fields which are not expected to pay, have never paid in the past and where there is no prospect of a UFL being generated.
The reduction in the rate of PRT to zero % potentially increases the number of fields that could now benefit from a Never Payer election.
Unfortunately, to qualify as a Never Payer, current law requires the company to demonstrate there are no future assessable profits (after oil allowance and other reliefs) rather than no future tax, and the burden of proof has often proved too onerous even for fields that may previously have qualified.
Industry have been in discussions with HMRC about relaxing the PRT Never Payer election. The next opportunity to amend the law to relax the conditions for opt out would be in the 2017 Finance Bill.
It is anticipated that that the Never Payer election will be made available to any field group that so elects, as it appears there would be no risk to the HMG tax take although this would require government to be comfortable that the rate of PRT will never be raised.
Companies should carefully review their position to determine whether a field could fall into the Never Payer election. If there have been PRT payments in the past either by the current holder or a previous interest holder it is unlikely that such an election would be beneficial unless there was certainty that losses generated in the future would not under any circumstance be carried back. Companies will need to review not just the expected outcome but also worse case scenarios, including taking into account unexpected events, for example the possibility of early abandonment.
A good example is the Hutton field where damage to a pipeline caused the field to be shut in and as a result abandoned prematurely.
At the other end of the spectrum an opt out should be avoided if there was any possibility of a UFL being generated.
See our April newsletter where the Never Payer (opt out) election is considered.
Meanwhile returns will still be required for the next two, or possibly three, chargeable periods.
If one came to the conclusion that a Never Payer election was to be of benefit, one approach would be to elect to defer returns for, say, two years and then, assuming a change of law in the conditions required for a Never payer field i.e. no tax liabilities, submit a Never Payer election.
HMRC require 28 days to consider a deferral application, but you would want a decision before the PRT compliance timetable starts, i.e. by mid to late July for the chargeable period ending 30 June 2016, so it is advisable to make your elections in the next couple of weeks.
One might also consider again the deferral option if there is only a low probability of a PRT refund arising through loss carry back or UFL claims. In this case you could apply for indefinite deferral of returns. Should the field underperform such that a PRT refund becomes available you would then have the option to recreate all the deferred returns.
Discussions on other compliance saving measures will continue.
If you would like to discuss the issues raised in this note, please call your normal CWE contact.

redpajama_set_name: RedPajamaCommonCrawl


Les Vinyes del Convent winery is in a privileged location with spectacular views over the Horta de Sant Joan, in Els Ports and the Rocas de Benet. This project was led by Elías Gil, as a tribute to a family with historical ties to the world of wine and with their heart in Horta.
No efforts have been spared in producing Les Vinyes del Convent wines, to the point of making authentic viticultural archaeology, recovering long lost varieties of Grenache, the emblem variety of the Terra Alta Denomination of Origin. Wines made in Els Ports Nature Park, a Biosphere Reserve. Personal wines designed with utmost respect and love for the land and for Horta..


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Home » Genetic Test May Aid in Predicting Schizophrenia Risk
Genetic Test May Aid in Predicting Schizophrenia Risk
By Janice Wood
Researchers have created a test that is able to predict whether a person is at a higher or lower risk of schizophrenia.
Led by scientists at Indiana University, the research team identified a group of genes most associated with schizophrenia. Using a functional genomics approach that incorporates a number of experimental techniques, the scientists were able to apply the gene test to data from other schizophrenia studies and successfully identify which patients had been diagnosed with schizophrenia, according to the study, which was published online by the journal Molecular Psychiatry.
The prototype test was able to predict whether a person was at a higher or lower risk of schizophrenia in about two-thirds of cases, researchers report.
The researchers also propose that schizophrenia is a disease emerging from a mix of genetic variations affecting brain development and neuronal connections, along with environmental factors, particularly stress.
"At its core, schizophrenia is a disease of decreased cellular connectivity in the brain, precipitated by environmental stress during brain development, among those with genetic vulnerability," said principal investigator Alexander B. Niculescu III, M.D., Ph.D., associate professor of psychiatry and medical neuroscience at the IU School of Medicine and director of the Laboratory of Neurophenomics at the IU Institute of Psychiatric Research. "For the first time we have a comprehensive list of the genes that have the best evidence for involvement in schizophrenia."
When the test estimating the risk for schizophrenia is refined, it could provide guidance to caregivers and health care professionals about young people in families with a history of the disease, prompting early intervention and treatment, Niculescu said.
He emphasized that a score indicating a higher risk of schizophrenia "doesn't determine your destiny. It just means that your neuronal connectivity is different, which could make you more creative, or more prone to illness. It's all on a continuum — these genetic variants are present throughout the population. If you have too many of them, in the wrong combination, in an environment where you are exposed to stress, alcohol and drugs, and so on, that can lead to the development of the clinical illness."
To identify and prioritize the genes involved in schizophrenia, the researchers combined data from several types of studies, including genome-wide association studies, gene expression data derived from human tissue samples, genetic linkage studies, genetic evidence from animal models, and other work. This approach, called convergent functional genomics, has been pioneered by Niculescu and colleagues, and relies on multiple independent lines of evidence to implicate genes in clinical disorders.
The researchers noted that the results were stronger when analyses were performed using gene-level data, rather than analyses based on individual mutations — called single nucleotide polymorphisms, or SNPs — in those genes. Multiple SNPs can spark a gene's role in the development of schizophrenia, so evidence for the genes, and the biological mechanisms in which they play a role, was much stronger from study to study than evidence for individual SNPs.
"By better understanding the genetic and biological basis of the illness, we can develop better tests for it, as well as better treatments," he said.
Source: Indiana University School of Medicine
Janice Wood is a long-time writer and editor who began working at a daily newspaper before graduating from college. She has worked at a variety of newspapers, magazines and websites, covering everything from aviation to finance to healthcare.
Wood, J. (2018). Genetic Test May Aid in Predicting Schizophrenia Risk. Psych Central. Retrieved on January 20, 2020, from https://psychcentral.com/news/2012/05/16/genetic-test-may-aid-in-predicting-schizophrenia-risk/38719.html
Last updated: 8 Aug 2018 (Originally: 16 May 2012)
Overview Schizophrenia Symptoms Causes of Schizophrenia Schizophrenia Treatment Schizophrenia Guide Quiz FAQ Fact Sheet In-depth Look Support Groups Schizophrenia Library Resources


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In the Loop: How a Release Team Centralizes and Aligns Processes
Adolfo Nunes - April 25, 2018 - 7 min read
Most people have a turning point in their careers. For me, it was when my manager challenged me to set up a new team to improve all release-related processes. Once that happened, for weeks, all I could hear was this question echoing in my mind:
Since everyone advocates DevOps with autonomous teams that control all processes, why should a company have a team that centralizes processes like release management or even care about feedback?
Soon enough, I realized that the journey of the development teams to achieve self-sufficiency would be much harder without someone to help them. And that some level of supervision is always required to make sure that things are done in the right way.
I am sharing my story in hopes of inspiring others who might end up in a similar situation to try something different and challenge the status quo, and I invite you to tailor our processes to write your own story.
So, let's start at the beginning.
Once Upon a Time in a Nearby Department
Our engineering department (R&D) had one maintenance team that handled all the feedback reports, such as suggestions, crashes, and defects, coming from the field. The maintenance team would handle everything.
Engineering department before reorganization
Back in the day, we had monolithic releases every few years, and that team structure made sense. But now that we implement ideas and roll out updates much more frequently, things have changed, and we reorganized the engineering department as a result. The goal was to create self-sufficient teams, each with a well-defined product area. Reports that were then centrally handled by the maintenance team would now be directed to the appropriate product team.
How could we do this? How could we ensure a consistent process for everyone? That's where the release team came in. We needed a way to coordinate team dependencies and common processes. The objective of our new team was to help other teams with product releases and bring feedback straight to them. Of course, everything goes through a screening process so that it gets to the correct development team. This effort between all development teams is made possible with our "be helpful" culture. After the teams address the comments, questions, and concerns, we then support them with the necessary releases.
Engineering department after reorganization
At the same time, the new team inherited the release process, which was scripted by an extra-long checklist with a lot of manual steps. We had to fill in Excel files and insert the new version number in multiple legacy tools. Can you imagine the hassle? With this process, releases would take weeks!
It clearly wasn't the way to go.
Ch-ch-ch-ch-changes: Turn and Face the Strange
We needed to change a few things. And following the mindset of fail fast, learn fast, we were not afraid to challenge the status quo and promote changes that at that time didn't seem feasible. Many of those changes were not necessarily related to processes; they were structural changes in the product architecture and improvements in the test infrastructure.
But, there were four areas that were either in the scope of the release team or that the team could contribute directly. These areas were reworked to bring more agility to processes, remove the workload from teams, and provide them with mechanisms to deliver value and receive feedback faster.
1. Release Content and Release Notes
Since we were working with multiple teams, we needed a way to keep track of what was being delivered to our customers. How could we make sure that relevant information was included in the release notes of each version? How could a support engineer know which version fixed or implemented something?
We use Jira and Portfolio to plan and manage backlogs and sprint plans, so our first thought was to use them to produce release notes. But since we had a couple of special use cases, these tools were not an option.
This meant we had to roll up our sleeves and build an application that met our needs:
Keep everyone aligned about every release milestone and its contents.
Be able to trigger release processes.
The former ensures that everyone in R&D knows what will be delivered and has the right visibility to take actions and be self-sufficient. The latter streamlines the release process by automating processes that were once manual and prone to error.
This was a big step in our journey because now everyone concerned could see what was being done and our process of gathering information to produce outputs like release notes happened at the click of a button. Release notes became part of an automated flow.
2. Release Criteria and Dogfooding
One thing down, three to go. Now we had to answer these questions:
When do we start the release process?
How do we know that everything is done and with quality?
Although the continuous integration pipeline gave us visibility of more than 6000 tests, it wasn't enough to understand if we could move forward because we didn't know if all planned issues were done and ready to be shipped.
Furthermore, this decision should be simple and clear for everyone like a traffic light (red for stop, green for go). So we defined release criteria, a set of rules that indicate if an issue is Release Ready and if the branch is in good shape to start the release process. This would help us determine how far we were from releasing a new version.
One of those release criteria and perhaps the most important one was to formalize dogfooding as part of the process. At our company, we have several teams working with the product, so we immediately thought, "Why don't we bring them to the release process and use them to 'eat our own dog food' first? These teams can test the product before customers, provide faster feedback to DevTeams, and work as a safety net to catch problems that weren't caught in our QA validations." And that's what we did.
In addition, to manage the risk and be more in control, we created several rings with different teams of dogfooders and made sure that every version passed through each ring before reaching the public. Transitions between rings are decided by release criteria and each new ring expands the number of people using that version.
Release rings allow different people to use and test the product before it goes live.
3. Telemetry and Feedback
Now that we had the release process working, along came some new questions:
Were users really using the new version?
How can we compare the quality of the current version with the previous?
Are there any showstopper issues?
What are customers reporting?
We only had an old application to store crash reports, which didn't fill all our needs but no one dared change it. Having to deal with this legacy tool was a nightmare, so we could either buy a new one or build our own. Well, you know when people say "there's an app for that?" In our case, there wasn't, so we built it ourselves. This new application is now a crucial tool, giving us more visibility on the actions of our customers. As a consequence, we're able to address 10 times more reports than before!
Additionally, crashes were only a subset of events that we could be collecting. We wanted more. We wanted to know the number of times a feature is used or the number of clicks. As we were deciding what to do, we noticed that a team had already started sending telemetry events to a Data Lake. So why not take the opportunity to also implement telemetry instead of relying only on crash reports? We designed and implemented a common and scalable telemetry system, where crash reports and customer feedback are just one event type among all other telemetry received.
Today almost all teams use telemetry to measure the success of a project or to make decisions. It allows OutSystems engineering as a whole to make informed decisions based on real data.
4. Visibility of... Everything!
Just when we thought we were smoothly handling several releases at the same time with teams receiving frequent feedback, we realized there was still something to be addressed: full visibility. And what does this mean? Well, we realized people still had questions about the release milestones. You see, we worked with different personas from different departments who, depending on their context, would need specific information about product releases. So we talked with stakeholders to address their different needs and identified three use cases:
Main things people needed to know about releases.
Plan work: This impacts several teams like support, marketing, or documentation that don't contribute directly to releases but still need to be aware of when things will happen to sync their tasks. For this, we created the Release Plan:
Be informed about ongoing releases: More focused on engineering members, this ensures that everyone can check a release status: the ring, number of crashes, and received feedback, for example. This led to the release dashboard:
Be informed about a specific release: This allows anyone in the company to dig into a release and explore its details: for example, content (delivered features and issues), adoption velocity, users, crashes, and stability comparison with previous versions. And this became a detail screen:
We even took things one step further and recently implemented a subscription mechanism that allows people to learn whenever a date changes for a specific version. Now people don't need to check with us so frequently because they know that date changes will automatically appear in their inboxes!
Released Happily Ever After
Can you still say it doesn't make sense to have a single team to centralize all these processes? I'm convinced that it was the best choice because this allowed us to keep the car moving while we were changing the tires. Nothing had to stop.
We could feel the pain of our teams who were dealing with problems every day but not having time to address them because they couldn't lose focus of the main goal: to build our amazing product. As for us, we never aimed to do their tasks. All we wanted was to create the best conditions that allowed them to be self-sufficient.
Today, we've eased the pain of our teams. We can release some parts of the product independently, and it only takes three hours from a commit until the first users install it. Everyone is on the same page and we're almost like those guys that are in Mission Control when SpaceX launches a new rocket, checking if everything is up and running until it reaches the target. At least, that's how we feel, one mission at a time.
What's your mission? How will you achieve it?
Adolfo Nunes
A Math graduate turned programmer, Adolfo Nunes is eager to accept each challenge OutSystems throws his way. When he's not daydreaming about processes and solutions, Adolfo is either spending time with his beloved family or enjoying a bike ride.
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text:
Morden is an English surname. Notable people with the surname include:

 Clem Morden, Australian rules footballer
 Daniel Morden, Welsh writer
 Jennifer Morden, Canadian film and television production designer
 Jessica Morden, British politician
 Jim Morden, Australian rules footballer
 John Morden, 1st Baronet, English merchant and philanthropist
 Reid Morden, Canadian public servant
 Robert Morden, British cartographer
 Simon Morden, British author
 Walter Grant Morden, Canadian politician
 Wellington Jeffers Morden, Canadian politician

See also
 Morden (disambiguation)

English-language surnames
English toponymic surnames

redpajama_set_name: RedPajamaWikipedia


text:
Largo, Florida facts for kids
This article is about the 4th largest city in the Tampa Bay area. It is not to be confused with Key Largo, Florida.
Largo, Florida
City of Largo
Largo Public Library
The City of Progress
Location in Pinellas County and the state of Florida
Commission–Manager
33 ft (10 m)
4,435.39/sq mi (1,712.52/km2)
UTC-5 (EST)
ZIP code(s)
Largo is the third largest city in Pinellas County, Florida, United States as well as the fourth largest in the Tampa Bay area. As of the 2010 Census, the city had a population of 77,648, up from 69,371 in 2000.
Largo was first incorporated in 1905. In 1913, it became the first municipality in Pinellas County to adopt a council-manager government. It switched back and forth from "town" to "city" a few times, and became a city again in 1974. It was an exporter of agricultural products until the 1960s population growth began to transform it into a bedroom community. From 1905 to 2010, Largo grew in area from 9⁄16 square mile (1.5 km2) to about 19 square miles (48 km2), and in population from about 300 people to more than 70,000. Largo began as a rural farming community and became the third largest city in Florida's most densely populated county.
Largo is a sister city to Tosayamada, Kōchi, Japan. In 2007, Largo was named a National Arbor Day Tree City for the 28th year in a row and is the only city in Tampa Bay that is a Sterling Tree City.
Beginnings of the area
Early "Largo"
Rapid growth of the town
Main page: Timeline of Largo history
The original inhabitants of the Largo area were the Tocobaga people. They are also known as the Safety Harbor culture from their archeological remains near present-day Safety Harbor. The Spanish came to Florida in the 16th century. In the 18th century, the Tocobaga had been virtually destroyed after years of exposure to European diseases, Spanish settlement efforts and warfare between Spain and England. The Largo area, like the rest of Pinellas County, was largely deserted. In 1763, Spain transferred sovereignty of Florida to The United Kingdom. In 1783, Florida fell to Spanish sovereignty once again until it was transferred to the United States in 1821. By 1845, a surveyor recorded the location of Lake Tolulu, apparently south of present-day East Bay Drive and roughly where the Largo Central Park Nature Preserve is today.
Boardwalk across wetlands in Largo Central Park Nature Preserve, the bed of former Lake Largo
Among the first homesteaders in the Largo area were the families of James and Daniel McMullen around 1852. The McMullens and other settlers raised cattle, grew citrus and vegetables and fished. During the Civil War, many Largo area residents fought for the Confederate States of America. James and Daniel McMullen were members of the "Cow Cavalry" driving Florida cattle to Georgia and the Carolinas to help sustain the war effort. Other area residents served on blockade runners. Still others left the area to serve in the Confederacy's armies. After the war, Largo area residents returned to farming, ranching, and raising citrus. The Orange Belt Railway reached the area in 1888. By this time Lake Tolulu had been renamed Lake Largo, and residents of the community west of the lake adopted the name "Largo".
Largo City Hall
The Town of Largo was incorporated in 1905. Lake Largo was drained in 1916 to make way for growth and development. Between 1910 and 1930, Largo's population increased about 500%. Then and for decades afterwards, Largo's economy was based on agriculture—citrus groves, cattle ranches, and hog farms, as well as turpentine stills and sawmills. Largo is best remembered as "Citrus City", from the time it was a citrus packing, canning and shipping center.
The Great Depression was unkind to Largo. Largo lacked the financial resources to meet its obligations. Largo reverted to its 1913 boundaries and charter. The population dropped approximately 30%. The debt incurred by the issuance of bonds in the late 1920s was not paid off until after World War II.
Taylor Lake Park is a county park in Largo on 8th Avenue SW
Opening Christmas presents at Lake Seminole Resort in Largo, 1957
The years after World War II saw rapid growth as people began moving into the area and Largo annexed surrounding lands. During the nuclear arms race, electronics companies like General Electric and Honeywell boosted the economy. The population increased to about 5,000 in 1960, to about 20,000 in 1970, and to about 70,000 in 2005. Largo's original area was 9/16th of a square mile. By 1982, Largo had grown to about 13 square miles (34 km2) and to about 19 square miles (48 km2) in 2010. The groves, farms, ranches and forests have mostly given way to homes and shopping centers and light industry. The increased population resulted in a need for increased city services. All departments saw rapid growth and improvements in quality, especially under the leadership of the late Mayor Thom Feaster. In 1995, Largo Central Park opened on the site of the old Pinellas County Fairgrounds. It is the setting for the Largo Cultural Center and the Largo Public Library.
In the 2006 commission elections, Largo achieved two milestones furthering its motto of "City of Progress". Democrat Patricia Gerard became the city's first female mayor. She narrowly defeated incumbent mayor Robert E. Jackson, in a bitterly contested race. (Dr. Jackson had been the longest serving elected Democrat in Pinellas County.) The voters' choice between these two candidates decided the major issue of the election: that the city would not revert to a mayor-dominated process of governance in lieu of the continuing role for the seven-member commission acting as non-partisans—that is, deliberating independently and equally with the mayor and deciding democratically the political issues of the city.
Also, the city elected its first commissioner of African-American descent, Rodney J. Woods, in a landslide against a former commissioner.
In February 2007, Largo made headline news when it was announced at a press conference that the City Manager, Steve Stanton, was a transsexual and that he was to transition to living as a woman. After several weeks of public debate, copious citizen input and frenzied media coverage, the City Commission voted 5:2 to remove Mr. Stanton from his position.
On August 24, 2009, the iconic Largo Clock Tower, which was constructed shortly after completion of Largo Central Park, was demolished. City officials made the change because of the tower's decay and because a deteriorating landmark at a busy intersection is not an uplifting and memorable sight. The area surrounding the clock tower was replaced with a small garden area, in order to incorporate the area into Largo Central Park.
Largo is located at 27°54′30″N 82°46′40″W / 27.90833°N 82.77778°W / 27.90833; -82.77778 (27.908355, -82.777791). It is centrally located in Pinellas County, touching the Intracoastal Waterway to the southwest and Tampa Bay to the northeast. Clearwater is Largo's neighbor to the north. To the northwest are the towns of Belleair and Belleair Bluffs. The city of Pinellas Park lies south of eastern Largo. Seminole lies south of western Largo. The unincorporated community of Ridgecrest forms a large enclave between western and central Largo. A number of county enclaves pepper the City of Largo.
A Largo street floods after Tropical Storm Debby (2012)
In 2010, Largo's total area was 18.6 square miles (48.1 km2), of which 17.6 square miles (45.6 km2) was land and 0.97 square miles (2.5 km2), or 5.22%, was water. As of 2004, there were 651 acres (2.6 km2) of park lands. The city's lowest elevation is sea level. At its highest, the city's elevation is about 69 feet (21 m). Largo is dotted with a number of lakes, the largest of which is Taylor Lake at 53 acres (210,000 m2). Allen's Creek drains northeast Largo, flowing into Tampa Bay. McKay Creek flows through southwest Largo into the Intracoastal Waterway. The McKay Creek basin is prone to flooding.
Largo is located on the Pinellas Peninsula, so that its climate is moderated by its proximity to the Gulf of Mexico and further ameliorated by Tampa Bay. In the winter, temperatures are warmer on the Pinellas Peninsula than on mainland Florida. Winters are generally drier than the rest of the year. Most of the rainfall comes in the summer, when the sea breeze carries moisture from the Gulf inland. Largo's record low is 22 °F (−6 °C), recorded on December 13, 1962. Largo's record high is 100 °F (38 °C), recorded on July 5, 1995.
Average high [°F]
Average low temperature [°F]
Rainfall (inches)
2.76 2.87 3.29 1.92 2.80 6.09 6.72 8.26 7.59 2.64 2.04 2.60 49.58
1910 291 —
1920 599 105.8%
1930 1,429 138.6%
1970 24,230 357.0%
U.S. Decennial Census
Household income 2000 census data for Largo, Florida and environs. Area shown exceeds the corporate limits of the City of Largo.
As of the census of 2010, there were 77, 648 people, 38,022 households, and 19,573 families residing in the city. The population density was 4,945.7 inhabitants per square mile (1,912.5/km2). There were 46,859 housing units at an average density of 2,984.6 per square mile (1,154.2/km2). The racial makeup of the city was 86.3% White, 5.6% African American, 0.3% Native American, 2.7% Asian, 0.2% Pacific Islander, 2.6% from other races, and 2.4% from two or more races. 9.0% of the population is Hispanic or Latino of any race.
In the city, the population was spread out, with 15.6% under the age of 18, 7.1% from 18 to 24, 22.6% from 25 to 44, 28.6% from 45 to 64, and 26.0% who were 65 years of age or older. The median age was 48.2 years.
As of the census of 2000, there were 69,371 people, 34,041 households, and 18,382 families residing in the city. The population density was 4,429.1 inhabitants per square mile (1,710.4/km2). There were 40,261 housing units at an average density of 2,570.5 per square mile (992.6/km2). The racial makeup of the city was 92.71% White, 2.69% African American, 0.34% Native American, 1.69% Asian, 0.08% Pacific Islander, 0.99% from other races, and 1.49% from two or more races. 4.18% of the population is Hispanic or Latino of any race.
There were 34,041 households, out of which 17.0% had children under the age of 18 living with them, 41.8% were married couples living together, 9.0% had a female householder with no husband present, and 46.0% were non-families. 38.5% of all households were made up of individuals, and 19.3% had someone living alone who was 65 years of age or older. The average household size was 1.99 and the average family size was 2.59.
The median income for a household in the city was $32,217, and the median income for a family was $41,523. Males had a median income of $30,186 versus $24,477 for females. The per capita income for the city was $20,848. About 6.0% of families and 9.1% of the population were below the poverty line, including 12.0% of those under age 18 and 8.6% of those age 65 or over.
Main page: Largo Public Library
The Largo Public Library is one of the most heavily used libraries in Pinellas County, with an annual circulation of over 700,000 items. The collection includes a variety of formats, including books, DVDs, CDs, videos, e-books and audio book collections. As well the library has access to online databases and Overdrive the Tampa Bay Library Consortium's resource for borrowing digital content on your computer or e-reader.
The Largo Public Library houses several special collections, which include the genealogy collection, the Rugg Financial Center, the Small Business Resource Center, a large print collection and a parent-teacher collection. The library offers a variety of educational and cultural programs on subjects that include literary figures, historical topics, financial and legal issues, parenting, health, social issues and environmental concerns. It also has a specialized teen-only section which hosts multiple events.
The decline of agriculture with population growth beginning in the 1960s largely transformed Largo into a bedroom community. Electronics, though important, could not fill the gap left by agriculture. Other light manufacturers fill various niches. The vast majority of jobs in Largo are in services and in retail sales.
The health care industry continues to grow to meet the needs of an aging population. Hospitals are among the area's strongest employers. Largo Medical Center, owned by the Hospital Corporation of America (HCA), was established in 1978; it consists of two separate campuses: its original campus near downtown Largo, and the former Sun Coast Hospital on Indian Rocks Road, which was renamed Largo Medical Center-Indian Rocks Campus after its acquisition by HCA.
At one time Largo was the headquarters of Eckerd Corporation.
According to the city's 2018 Community Development Division, the top employers in the city are:
1 Pinellas County Sheriffs Office 2,862
2 Tech Data 2,012
3 Largo Medical Center 1,500
4 Florida Suncoast Hospice 1,100
5 City of Largo 900
6 SCC Soft Computer Inc 800
7 Palms of Largo 770
8 Publix Supermarkets Inc 644
9 Pinellas County Schools Administration Building 500
10 Diagnostic Clinic Medical Group 428
Pinellas County Schools operates primary and secondary schools. The school district's administrative headquarters is located in Largo. Largo's high school is Largo High, and its mascot is the razorback boar. They are called the Packers because of the influence of the citrus packing industry on the town, most notably, the packing plant of Senator John Taylor.
Largo's middle school is Largo Middle. The school colors are orange and black and the mascot is a tiger.
Schiller International University's main campus is in Largo.
St. Patricks Catholic School has a campus on Trotter Road in Largo, providing a private education for grades Pre-K to 8th grade. Other private schools in the city include Veritas Academy.
Largo is served by two international airports, Tampa International Airport and St. Petersburg-Clearwater International Airport. St. Petersburg-Clearwater Airport is located about 6 miles (9.7 km) east of downtown. Tampa International Airport is located about 20 miles (32 km) east of downtown on the other side of Tampa Bay. The Pinellas Suncoast Transit Authority provides bus service throughout Pinellas County and express service to Tampa. State Roads 686 and 688 pass through Largo to connect with Interstate 275, which connects with I-75. US 19 and US 19 Alternate run north-to-south through Largo. A grid of county roads connects Largo with its neighbors.
Beth Bauer, former LPGA golfer
Michael Bradley, current PGA golfer
Chloe, singer-songwriter
Al Conover, former American football player and coach
Sarah Mavis Dabbs, All-American Girls Professional Baseball League player
D'Qwell Jackson, NFL linebacker, Indianapolis Colts
Dexter McCluster, NFL running back/wide receiver, Kansas City Chiefs
Brittney McConn, retired figure skater
Casey Moore, current Nevada Wolf Pack running backs coach
Leonard T. Schroeder, retired U.S. Army colonel, first soldier ashore on D-Day in World War II
John Stansel Taylor, Florida state senator
Bill Young, U.S. Congressman.
Anastasija Zolotic, First American woman to win an Olympic gold medal in Taekwondo
Map of Largo, Florida 1925
Stone plaque in Largo Central Park commemorating the relationship between Largo and Kami (dedicated February 5, 2010)
Largo, Florida Facts for Kids. Kiddle Encyclopedia.
This page was last modified on 31 December 2021, at 18:18. Suggest an edit.


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Q: SQL Server database won't work on different PC I've created a Windows Forms app with a SQL Server database file (.mdf) that works perfectly on my computer.
When I created the installer and I've installed it on a different PC the app stopped working and shows this error:

ERROR 50 Local Database Runtime error occurred. Cannot create an automatic instance

I've already installed SQL Server Express Management on the second PC, but the version is 11 and on my first PC I've 13
What can I do?

A:
Local Database Runtime error occurred. Cannot create an automatic instance

Sounds like you need to install SQL Server Express Edition, the LocalDb package from SQL Server Downloads

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Just Above Sunset Photography
Excessive Heat Warning (45 images)
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They said stay home and hide. This new heat wave might kill you. But that meant it was time to photograph Hollywood, when it's hot. There's the Hollywood Palladium on Sunset Boulevard, almost ready to open again, and the old Earl Carroll Theater across the street. In 1968 that became the Aquarius Theater, the home of the long-running Los Angeles production of "Hair" – night after night after night – and it's the Aquarius Theater once again. Quentin...
They said stay home and hide. This new heat wave might kill you. But that meant it was time to photograph Hollywood, when it's hot. There's the Hollywood Palladium on Sunset Boulevard, almost ready to open again, and the old Earl Carroll Theater across the street. In 1968 that became the Aquarius Theater, the home of the long-running Los Angeles production of "Hair" – night after night after night – and it's the Aquarius Theater once again. Quentin Tarantino did that. He needed that façade as good as new for a background shot in "Once Upon a Time in Hollywood" – his movie about those days. Everyone has agreed that façade should stay for now. The big back skyscraper is the Sunset Media Center – industry offices baking in the sun. The green skyscraper is Sunset-Vine Tower, as seen in "The Towering Inferno" of course. And there's the blazing sun. Yes, Hollywood was hot this day. ~ Tuesday, June 15, 2021
all images © Just Above Sunset Photography |contact |


This may not be true of the comment sections on YouTube most gaming websites but it seems to me that there are a lot fewer console fanboys than there used to be. I have fond memories arguing about why the Sega Mega Drive is better than the Super Nintendo at school. I also still remember artwork getting published in Nintendo Magazine System (NMS) depicting Sonic being violently killed by a psychopathic version of Mario. More recently but increasingly distant is the grown men on YouTube yelling about why their console of choice is superior. You might call these people irrational and their actions pointless but I admire their dedication and spirit.
So with this in mind I am now going to proceed to shamelessly shill for one of the most unfairly marginalised and underrated consoles since the Dreamcast. A console that one day everyone will be pretending they really liked. A console that gamers will one day wonder why, with so many games, it never did as well as it deserved to. I'm speaking of course of the Wii U.
Leaving aside complaints about the Wii U's online infrastructure and lack of third-party support; the Wii U's biggest problem was its name. The Wii may have done very well but by 2010 the name was better associated with a lot of white DVD cases and perhepirrals filling up department store garbage bins alongside Guitar Hero, Rock Band and the Kinect. Despite its success, the name had become toxic without anyone really realising it and it's no surprise that people Christmas shopping in 2012 may have mistaken the Wii U for an add-on to the dusty white box next to their DVD player. It follows (also unsurprisingly), that the mainstream market has taken little notice of the Wii U for the four years it has now been out.
Despite public perception, the Wii U is objectively the best console of this generation and with the Switch due next year, few to no new releases and it having recently ceased production; this is probably the best (and also the worst) time to explain why. So think of this as an extended obituary.
Let's start with the technical capabilities of the Wii U or what generally gets referred to as the "graphics". The Wii U may have been little more (if even equal) to the capabilities of the Xbox 360 and PS3 but it never came on to the market claiming to be a graphical powerhouse. Indeed, if graphics are so important one wonders why a decent gaming rig in 2013 could easily outperform both the PS4 and the Xbox One when they released. The consoles that came out when 60fps//1080p games were expected and neither could do either without sacrificing one or through variable resolution trickery. The Wii U hilariously enough ended up with quite a few games meeting those standards and while the games this was achieved on were certainly less demanding; it made a mockery of the supposedly superior competition. And the relative weaknesses of the PS4 and Xbox One are no better illustrated than with more powerful versions being announced (if not released) less than four years into their retail life.
Even with all the above in mind, discussing hardware capability, much like releasing more than one competitive shooter in a single month across three platforms and expecting them to be successful; is a losing game. What really makes the Wii U superior is the games. Let's start with its amazing ability to actually play them in the first place. What I mean by that is that they can be played immediately after the disc goes in. Unlike its competitors, the Wii U doesn't find it necessary to dump the entire disc upon insertion, while also trying to download an eight gigabyte update on release day that downloads at less than a quarter of a speed of your home connection. That was a long sentence but you'll be waiting much longer to play any game you insert into an Xbox One or PS4 so you may as well get some reading done. The advantage that consoles once had was not only the exclusive software but their simplicity. The current iterations of the Xbox and PlayStation make even Uplay and Origin seem user friendly. Steam is certainly much faster and easier to use and has most of the same software available. Not only this, but the games will run better too and generally cost a lot less if you wait for a sale.
The Wii U may be mocked for having unit sales somewhere between the Dreamcast and the GameCube but the other thing it has in common with these two systems is a good library of games that start almost immediately after turning the system on. When the Xbox One was first revealed there was a wild and vocal rejection of Microsoft daring to move consoles in a more digital friendly direction. After three years of mandatory installs and enormous updates, can anyone blame them? I can be confident in five years that when I turn on my Wii U, the vast majority of games will still work because they were actually finished when the discs were manufactured. I can have no such confidence with any of the games released on PS4 and Xbox One and even the ones that are stable without updates will still have to be installed five years down the track before I can play them. Even when I actually get to play them I've been kicked out – of single-player games – for updates or because my Internet connection went down. The most recent experience of this was with MGSV: The Phantom Pain (also available on 360 and PS3), resulting in my losing mission progress in the process. This is progress?
I've gone on a long time without getting to actual games and I know words can be difficult so rather than go on about the great variety of exclusives on the Wii U, I could just show you how many there are compared to the competition.
There are titles missing from the image above but if it was more complete, it would if anything, be even more in the Wii U's favour. And I'm sure I won't get much argument that many of the exclusives on offer above, don't exactly sell their respective systems. I should know because I've played many of them. Having played through The Order: 1886, Uncharted 4 and Halo 5, I can confidently state that you really aren't missing much with those titles.
Again this list is not a complete one but by now you're probably noticing the Wii U has a lot more of what it should and a lot less of what it shouldn't. Nintendo decided to toss the long suffering Zelda fans a few previously chewed but meaty bones in their long wait for a fresh slice of steak. Microsoft, Sony and many major publishers on the other hand have continued to re-release games, most of which can be bought for a few dollars on PC or for last generation systems. Not only this but until recently (in Microsoft's case at least), none of the digital games were backwards compatible. And publishers shamelessly began re-releasing digital games on the new platforms with slight upgrades. The Wii U's backwards compatibility is certainly not user-friendly but at least it existed from the beginning. I don't think I have ever seen so many games getting re-released in such a short time frame and I can't recall a time when most newer games were just sequels. Even genuinely new and much hyped games released this generation were also available on the 360 and/0r PS3. Think Destiny, the aforementioned MGSV and Titanfall. And just think that 2016 is the first year that a Call of Duty game wasn't released on 360 and PS3. That's three years later. Can you name even one game that came out for the PS2 in 2009 without looking? What about a game on the original Xbox from 2008?
So not only are there very few genuinely new and interesting games, the consoles can't even do a decent job of running them. Does anyone actually think this is an improvement? If this is progress then I long for regression. Maybe you find the interface faster on new generation consoles and the graphics are certainly better but that's because there were that many "stability" updates on previous gen that something relatively clean feels fast. It won't be that way for long. Perhaps you like the new streaming features and targeted advertising. I don't, and I'm not so much a fanboy that I haven't actually experienced all this for myself. I own an Xbox One and have spent plenty of time with the PlayStation 4.
Earlier on I mentioned that the Wii U's problems including a lack of third-party support, poor online infrastructure and the major marketing blunder that is its name. These are problems but they're also the only significant problems. Splatoon may lack voice chat but at least people actually play it and can do so without a paid subscription. There may not be much third-party support but with constant sequels and re-releases, we're really not missing out on much. I can not think of one game released for PS4 or Xbox One that really stands out and will make this generation one to remember.
So I have to wonder what people are thinking and if they're actually even playing the games they buy anymore. Do they even really like to play games? I may have had long waits at time but I've found a lot to love in the Wii U releases. In contrast the latest FPS and cover-based shooters are finished in a week with nothing more to show for them unless I want to buy extra pieces through DLC. The Wii U will be remembered more fondly as this generations problems become more obvious. The Switch is out next year and the Wii U is pretty much at it's end with only The Legend of Zelda: Breath of the Wild on the horizon. If it still ends up seeing release on the Wii U, it will be a hell of send-off to a totally unappreciated game console.
This was a fantastic post! While I do enjoy gaming on my PS4 and XB1, the Wii U so far has delivered some of the best and most memorable experiences for me in recent years. It still feels like Sony and Microsoft are settling into their hardware and I'm hoping all the re-releases will slow down as more original content becomes regular. Xenoblade and Tokyo Mirage Sessions alone gave me hundreds of hours worth of gaming this year alone!
I have no idea about Wii U since I have never played on it. Play Station has always been my favorite over these years but I will definitely try to get hold of a Wii U to experience gaming on it.


The CS0119 error is caused when a new type is created using a constructor in an incorrect way.
In this example we are trying to create a new variable of type RectTransform.
When using C# you need to use the new keyword in front of all constructors. Constructors are like functions that are used to create new objects (or scructs). They always have the same name as the type of object you are creating.


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Marius Vasile Ene (* 2. Oktober 1972 in Sinaia) ist ein ehemaliger rumänischer Biathlet.

Marius Ene lebt in Azuga und trainierte in Sinaia. Der Soldat startete für den A.S.A. Brașov. Er begann als Kind mit dem Skilanglauf und 1987 mit dem Biathlonsport. Seit Anfang der 1990er Jahre nahm er am Biathlon-Weltcup teil. An seinen ersten internationalen Meisterschaften nahm Ene 1993 in Borowetz bei den Biathlon-Weltmeisterschaften teil, wo er 75. des Einzels und 92. des Sprints wurde. Vor den Biathlon-Weltmeisterschaften 1997 in Osrblie erreichte er mit einem 31. Platz bei einem Sprint in Antholz sein bestes Weltcup-Resultat. Dabei ließ er unter anderen den kommenden Weltmeister Wilfried Pallhuber, die späteren Weltmeister Oleksij Ajdarow, Tomasz Sikora, Wolfgang Rottmann und Roman Dostál, Mahrfachweltmeister Wladimir Dratschow sowie den früheren Gesamtweltcupsieger René Cattarinussi hinter sich. Bei der WM folgten die Ränge 73 im Einzel sowie 58 im Sprint. Zum Abschluss und Höhepunkt seiner Karriere wurden die Olympischen Winterspiele 1998 in Nagano. Bei den Rennen von Nozawa Onsen erreichte Ene die Plätze 60 und 64 in Einzel und Sprint.

Weltcup-Platzierungen

Weblinks

 Statistik bei the-sports.org

Biathlet (Rumänien)
Olympiateilnehmer (Rumänien)
Sportsoldat (Rumänien)
Rumäne
Geboren 1972
Mann
Teilnehmer der Olympischen Winterspiele 1998


• Consider leaving a tap open enough for a pencil-thin stream of flowing water, so there is some movement of water in pipes that might be vulnerable to freezing. Leave a pencil-thin stream flowing 24 hours a day until daytime and nighttime temperatures have returned to normal seasonal averages.
• Open kitchen, bathroom and laundry cabinet doors to allow warm air to circulate around plumbing.
• Outdoor faucets are the first to freeze. Unscrew any hoses, turn off the outdoor water supply and let those taps drain.
• Insulate pipes most prone to freezing, especially near outside walls and in crawl spaces, attic and garage.
• If your pipes are prone to freezing, consider contacting a plumber for advice on how best to protect your home.
• Turn on a tap in the basement, preferably the cold water faucet in the laundry room.
• Use a blow dryer to warm the suspected frozen pipe for one to two hours. Check the blow dryer regularly to ensure it does not overheat.
• Place a warm towel or rag around the suspected frozen pipe.
• Depending on the outside temperature and the extent of freezing within the pipe, the thawing process could take between one and six hours.
Learn more about frozen pipes by visiting https://bit.ly/2QBzdZl. If the steps above do not resolve the issue, call 311 or submit a service request online at https://bit.ly/2Dr9qkJ and someone from the City will investigate.


Prom night sure is the THE night when any teen girl dreams to steal the spotlight and look... as fabulous as one of those red carpet beauty goddesses! Do you think you could help this lovely teen beauty queen here make her prom ball-related fantasy come true? Get her a radiant complexion, first of all, then a superb, sophisticated make-up look and help her pick her stunning prom dress, too!


Maybe you had a bad experience there, but I was a regular there for 10 years and maybe saw 3 fights. That's a pretty good record for any bar. Okay, the f-bomb was prevalent, but I don't live there any more.
I call BS on this post. I have been around that bar for years and have never seen a fight. At 7:30 it would not be uncommon to see a family in the bar. This was a hit post, hands down.
OMG...best burger ever. I'm not sure about last coment? I have a blast there! I guess that must have been an off night it is a fav for after games and a lot of school events...love love Village Tap!
In my experience, the Village Tap has always had a friendly small town tavern style atomosphere. Great Food! I frequent the Tap probably once a week. They'll greet you with a welcoming smile and hello. I have never had any problems with fights or creeps. Mostly locals who know eachother by first name. Its a good place where you can just "come as you are" for a burger and a beer. No frills but there is a nice digital jukebox, pool table, and Keno.
I've been going to the Tap for many years...best burger i've ever had! It is a wonderful place for family and friends! Like any bar/restaurant it can get a bit louder in the evening hours but never a "dangerous" or bad atmosphere. Always a friendly face whether it be behind the bar or sitting on the stool next to you! Great place all around to enjoy a burger and conversation!
Best burgers ever....and their Gin and Tonics are not too bad either.
This place is great. I first visited almost 10 years ago and always have a good time. Great burger, friendly staff what's not to like.
Hey burger boy, When you use the word "Fights" plural, you're wrong. Everyone that's ever been to the Tap knows that Jack Stein runs a tight bar and does not allow any fighting. The food is great and feel's like home to me.
I second that. Tight ship it is for sure. Anyone who raises a voice in anger will quickly find out who Jack is if they don't know him. Never felt uncomfortable in The Tap, only bar I can say that about.
Maybe I was there on an off night, but even so, I'm eager to get back in there again. Manchester is a town I visit often and I'm a fan of the Tap. Thanks to all for your comments!
If it happened, everyone would have known about it. The OP is full of crap.
I have deleted the top comment from another user that more than likely over-exaggerated a visit he/she had.
Once again, I really enjoyed the Village Tap and I look forward to going again!
Thank you Lucas. We at the Tap stand up with you and let me buy you a drink.


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"As a rule, we do not comment on these rumours".
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Neighbours in the Cardiff suburb where he had lived for several years described him as "aggressive" and "strange". He never caused us any real problems, but we could often hear him shouting from the other side of the street.
On Fox News Sunday , Sekulow seemed to confirm, as well as deny an investigation, as he defended Trump's decision to fire Comey. Asked on NBC whether Trump's social-media commentary may be created to intimidate Rosenstein or Mueller, Sen.
Secretary of State Rex Tillerson announced Tuesday the release of Otto Warmbier (WORM'-bir), a University of Virginia student. During his 18-month incarceration, the Warmbiers have only heard from Otto once - through a letter on March 2, 2016.
Having a Confederations Cup exactly one year ahead of the World Cup, at peak time for European leagues, would not be acceptable. For that, though, they need to do something they have never done at the Confederations Cup: win.
Barnier however said that "a fair deal is possible and is far better than no deal - that is what I said to David today". Barnier said: "Today, we are launching the negotiations and orderly withdrawal of the United Kingdom from the EU".
It makes Donald Trump only the third sitting American president ever to face a federal probe from the Justice Department. But Trump has also said he had made a decision to fire Comey before Rosenstein wrote a memo recommended him.