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About Sidmouth Herald
The Napoli, a decade on
Sidmouth Life
Developers have no plans to change use of Knowle retirement flats like at Portishead
Beth Sharp
The Knowle council chambers at Sidmouth. Picture by Terry Ife. Ref mhv 2232-10-07TI
There is no plan to change a multi-million pound retirement community at Sidmouth to allow flats to be sold to people of all ages, developers have assured.
It comes after PegasusLife applied to change the use of a similar 126-flat retirement complex in Portishead, near Bristol. The move could potentially generate £1.2million.
Speaking to the Herald this week, the developer said it had no plans to do the same with the 113-home scheme at Knowle - East Devon District Council's (EDDC) former HQ.
PeagasusLife told the Bristol Post the move to try and change the use of the Portishead development was due to the other retirement complexes having been built in the district.
The developer said this meant there was no longer an appetite or need for such a facility at Marina Gardens, in Harbour Road.
The developer now wants to lift the age restriction and sell the flats on the open market, meaning anyone can buy one of the apartments.
A planning inspector overruled EDDC's decision to reject plans to allow a 113-home retirement community at Knowle, in January 2018.
During the appeal, concerns were raised because the scheme was classified as 'extra care', which meant Sidmouth would lose out on a potentially lucrative affordable housing contribution.
At the time, Councillor Cathy Gardner slammed the decision, saying PegasusLife had gained a £50million development to promote with no affordable housing contribution.
The deal is worth £7.5million to EDDC, which will use the money to pay towards its £10million relocation from Knowle to Exmouth Town Hall and a purpose-built HQ in Honiton.
The sale of the building is expected to be completed by the end of the year.
When approached for a comment by the Herald, a PegasusLife spokesman said: "The approved scheme at Portishead has a very different level of care requirement in terms of hours of care required and scope of what is included in the definition of care compared to the Sidmouth development.
"We have no plans to submit an application to remove the age restriction or change the use class at Sidmouth."
Sidmouth's Paper Moon card shop enters new phase with change of owner
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Week 10 HW
This week's sketch. (Must be opened in Safari for no obvious reason)
This week's code.
I am so frustrated with p5 Speech. It took me many hours to simple get it to recite lines from a text file and, once it did, it was nearly impossible to change any of the parameters. It doesn't work in Chrome, so I had to use Safari. Also, it doesn't work in the p5 editor, meaning I had to load all of the files onto neocities every time I wanted to check my progress. None of the available voices worked and always reverted to the standard one. Once, just once, it loaded the voice in Chrome, but it was a French female voice and it lasted about ten seconds.
So, essentially, just to produce this pairing of a voiceover with a video and music took me days, and I don't understand why it did. But, that's how it goes. With this, I nixed my idea for an audiobook creator to produce a robotic remix of an M83 song, "Raconte-moi Une Historie", as the voice is originally that of a young child and the contrast was interesting. I found an old 1930s cartoon called Flip the Frog that paired up nicely, so I added that, along with my own edit of the original song to produce an instrumental backdrop. While it does work (only in Safari!), it is buggy and sometimes I have to reload the page. I hope this isn't just an issue on my end, and that p5 speech is actually broken, because I had a lot of eyes look over the code and no one could understand the problem.

redpajama_set_name: RedPajamaCommonCrawl


What a beautiful beauty salon for sale in the heart of Durbanville, 2 massage rooms fully kitted out, reception area and nail bar. a good strong client base. Parking right outside the shop, lovely warm atmosphere as you walk in. Small kitchenette and separate toilet and hand shower. The shop is fully kitted out with all the extras ready for continued business.


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Q: Help with Excel's Regression Output I'm a junior engineer at a small biotech company and have some (real) data from a fractional factorial DoE (3 factors, 2 levels, 4 test conditions with six replicates each). Currently, we use excel to analyze this data, although I'm more familiar with Matlab and SAS.
I'm trying to do a multiple linear regression with the data in excel, but the results are a little counter intuitive:

The main issue is that theoretically, I was expecting the relationship to mainly be of the form: Response=log(FOP)-log(Cut). Response is the log of a concentration diluted, and the cut is a dilution factor, so it's surprising that the concentration of the undiluted product has no effect on the response. Moreover, the intercept calculated here is very close to the average value of Log(FOP).
I reran the regression with the intercept set to zero and got these results:

Now things look closer to the theoretical expression, with some possibly useful information about the impact of other process variables. The problem is that the p-values seem suspiciously low, and the R-squared suspiciously high. Obviously forcing the intercept to be zero is not great, but is it normal for there to be such a big difference in the fitted coefficients?
Any guidance would be much appreciated.

A: My guess is that your original model had a linear dependence among the predictors, so that you couldn't get an estimate for the logFOP coefficient. I don't know if Excel returns any warnings in that type of situation, or just sets the coefficient value to 0.
With respect to forcing the intercept to be 0, see this page for extensive discussion. If you have a theoretical reason for that restriction it can be OK, but if you are interested in deviations from ideal behavior (as you seem to be) it might not be a good idea.
This page goes into detail about how the regression models differ with and without an intercept. Yes, coefficient estimates can differ substantially, as you are fitting 2 fundamentally different models.

redpajama_set_name: RedPajamaStackExchange


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Cosmos » Chemistry » Percy Julian makes history
21 February 2021 /
Jeff Glorfeld
Percy Julian makes history
World-renowned African-American chemist battled racism to succeed.
Percy Julian at work at DePauw University during his tenure as a research fellow. Credit: Courtesy of Historical Society of Oak Park and River Forest
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Honouring forgotten women scientists, mathematicians, programmers and palaeontologists
February is Black History Month in the United States, set aside as a time to recognise achievements by African Americans and to learn about the roles they have played in the country's history.
Percy Lavon Julian was "a pathbreaking synthetic chemist, a successful industrial research director, and a wealthy businessman", according to an article the American Chemical Society (ACS) published in 1999 to commemorate the publication of "Percy L. Julian and the Synthesis of Physostigmine". The ACS calls the booklet a"national historic chemical landmark".
Julian was born in Montgomery, Alabama, on 11 April 1899. His father's parents had been slaves.
In order to achieve all that he did in his education and employment, Julian had to overcome crushing racial bigotry. Even after earning recognition for his work – in 1950 he was named "Chicago's Man of the Year" in a poll by the Sun‐Times newspaper – he received death threats. The house he'd bought in an all‐white suburban neighbourhood was firebombed by what the New York Times called "hoodlums".
An article published by DePauw University, in Greencastle, Indiana, where Julian received much of his secondary education and performed important research, describes how he graduated from the school in 1920 with a BA degree and as the highest-ranked student of his class.
Despite his academic success, however, he was not offered a place in a graduate program, so he took a position teaching chemistry at Fisk University, an all-Black school in Nashville, Tennessee.
After two years at Fisk, the DePauw article says, he won a fellowship to Harvard University, earning a master's degree in 1923. But again, "despite his strong academic and research record, no job offer was forthcoming, other than from Black institutions. Julian taught at West Virginia State College and Howard University, where he was appointed head of the chemistry department."
In 1929, stymied in his pursuit of doctoral studies in the US, he received a Rockefeller Foundation grant to study in Austria, at the University of Vienna, where he earned a doctorate in 1931.
In 1933 he returned to DePauw. The ACS article says that as a research fellow from 1932 to 1935, Julian, working with his colleague from Vienna, Josef Pikl, and several DePauw students, "produced a phenomenal number of high-quality research papers".
In 1935, it says, he first synthesised the drug physostigmine, "previously only available from its natural source, the Calabar bean. His pioneering research led to the process that made physostigmine readily available for the treatment of glaucoma. It was the first of Julian's lifetime of achievements in the chemical synthesis of commercially important natural products."
The ACS says that "publication of this work established Julian's reputation as a world-renowned chemist at the age of 36".
Despite this success, Julian wasn't offered a teaching position at DePauw and so he turned to industry. In 1936 he went to work for the Glidden Company, a prominent maker of paints and varnishes, as assistant director of research in the soya products division, where he spent 18 years and, according to the DePauw University article, "built a great research facility".
Among the patents and successful products he produced for Glidden were a commercial process for isolating and preparing soya bean protein, which could be used to coat and size paper, to create cold-water paints and to size textiles.
During World War II, he helped develop Aero-Foam, a hydrolyzate of isolated soy protein that was used by the US Navy to smother oil and gasoline fires on aircraft carriers.
He synthesised the female and male hormones progesterone and testosterone, by extracting sterols from soybean oil, and his research "made it possible to synthetically produce large quantities of cortisone for the treatment of rheumatoid arthritis and other inflammatory conditions. His synthesis of cortisone reduced the price from hundreds of dollars per drop for natural cortisone to a few cents per gram."
In 1953 he left Glidden and founded Julian Laboratories. He later established the non-profit Julian Research Institute, where he worked until his death from liver cancer on 19 April 1975.
Originally published by Cosmos as Percy Julian makes history
Jeff Glorfeld is a former senior editor of The Age newspaper in Australia, and is now a freelance journalist based in California, US.
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Is monkeypox the new elephant in the public health room?


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Tom Holland and his co-star Ciara Bravo loses 30 Lbs for their upcoming movie cherry
Directed by the Russo brothers, the cast of Cherry Tom Holland and his co-star Ciara Bravo undergoes a massive physical transformation to make the movie worth it.
The first footage for the much-awaited movie was released recently by Russo's brother.
Sharing the news of the physical transformation of the stars of cherry Russo said "They shredded themselves physically and emotionally for this. I just want to bring up that, you know, Tom lost almost a quarter of his body weight. I know Ciara lost a lot of weight, and you know what it's like when you do that for a while, and you're living with that every day. You're starving yourself, and you're having to go to work and deal with these emotionally fraught scenes."
He added "These two really shredded themselves. Kudos to you guys, because you laid yourself bare, you laid yourself raw for these performances, to get as much authenticity as possible out of it, It's some of the most impressive performance work we've ever been a part of. And it came at a real physical cost to both of them."
Tom Holland is currently working on Spider-Man 3 in Atlanta.
Cheery is based on Nico Walker's cheery, the Russo brothers negotiated with the Walker for the cherry rights when he was behind the bars. Walker's story s the basis of this movie, and it will be released in both the theaters and digital streaming platforms.
The movie is very much based on the real-life experience of Walker, being a veteran with severe PTSD and end up with an extreme opioid addiction.
Tags: Entertainment Holland Hollywood
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Next Daisy Ridley cried the whole day after the wrap up of The Rise of Skywalker
Sidney Poitier, a pioneer in Hollywood, has died at the age of 94
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11 million people tuned in to see the final of Strictly Come Dancing 2021


Criticized for targeting disabled people in its sting operations, the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) has lost a Florida criminal case in which a jury acquitted an intellectually disabled defendant.
Alexis Davis was found not guilty on two counts after jurors agreed with the defense that ATF entrapped the man with a second-grade reading level and an IQ of 59. Jurors hung on a third count that was later dismissed.
ATF claimed Davis provided agents with illegal guns. But his attorney, Sharon Samek, successfully argued that her client was encouraged by the agency to get the weapons, and that without agents "pressing" him to break the law, he never would have done so in the first place. "He never would have possessed the guns if they hadn't come up with that store," Samek told the Journal Sentinel, referring to the phony business that ATF ran to find and pursue criminals.
ATF's sting tactics have been blasted by Attorney General Eric Holder and civil libertarians. In addition to the nation's top law enforcement officer calling the operations "ridiculous," the American Civil Liberties Union (ACLU) also objected.
ATF chief B. Todd Jones said his agency would no longer perform storefront stings unless they can be done properly. In addition, the ATF will institute training for its agents to recognize intellectually impaired people.


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The Betts House Exhibit A Day in the Life: As the Betts Family Lived in the Mid-19th Century
« Lucy Depp Settlement and Park
Toy-Themed Film Festival: Toy Story Family Showing »
NSCDA-OH is pleased to present A Day in the Life: As the Betts Family lived in the mid-19th Century at the Betts House April 1-June 30, 2017. In addition to the praised exhibit last year, the exhibit will feature brand new materials and programs showing how adults and children entertained themselves in the mid nineteenth century. Join us 1-4 pm on Saturday, April 1, 2017, for the opening reception. Light refreshments will be served. The Betts House's regular hours are Wednesdays, Fridays, and Saturdays from 12-5 pm.
Saturday Events:
April 1: Opening Reception 1-4
April 8: Spinning Demonstration 1-4
April 15: Bread Making Demonstration 1-4
April 22: 19th Century Betts-Longworth Historic District Walking Tour
April 29: Story Time at the Betts 1pm
About The Betts House:
Built in 1804, Ohio's oldest brick house is located in the Betts-Longworth Historic District near downtown Cincinnati. The Betts House offers exhibits and programs exploring historic preservation and education, building trades, and construction technologies. Located two blocks west of Music Hall, at 416 Clark Street, the house is open Wednesday, Friday and Saturday 12-5 p.m. Other days and times are available by appointment. Admission is $5 per adult and $2 per child. Visit www.TheBettsHouse.org for more information. Contact: info@thebettshouse.org.
The Betts House is owned and operated by the National Society of The Colonial Dames of America in The State of Ohio (NSCDA-OH), a non-profit organization, founded in 1896, which promotes our national heritage through historic preservation and education. NSCDA-OH owns the Kemper Log House now at Heritage Village in Sharon Woods, the NSCDA Ohio Gallery at the Cincinnati Art Museum, and the Betts House, to ensure that these historic structures and decorative arts are preserved and shared with the community. Call us at 513-651-0734 for more information.
Local History Events
http://www.thebettshouse.org
Betts House
416 Clark St
The Betts House
info@thebettshouse.org


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Fubini's law and the innovation of telecom services
by Marc Jadoul
In their transformation from Communication Service Providers to Digital Service Providers, telecom operators will need to offer services that go far beyond their traditional, network-centric portfolio. Innovation, time-to-market, and customer experience will be key differentiators in the race for the digital customer.
In today's hyper-connected and computerized world, people's life unfolds in 'digital time'. Consumers and enterprise customers expect business to happen immediately, systems to react intelligently, services to be personalized, and interactions to be intuitive. People no longer buy products; they expect experiences.
A few years ago, I came across a simple and compelling vision on the adoption and evolution of new technologies, known as Fubini's law (not to be confused with Guido Fubini's theorem that describes how to compute a double integral):
1. People initially use technology to do what they do now – but faster.
2. Then they gradually begin to use technology to do new things.
3. The new things change life-styles and work-styles.
4. The new life-styles and work-styles change society …
… and eventually change technology.
Network evolution to 5G and technology advances like the Internet of Things, artificial intelligence (AI), virtual reality, etc. are enabling service providers to benefit from Fubini's law to deliver a 'right here, right now' experience to their customers, compete with webscale players and OTTs, develop new business models, and create new revenue streams.
Sensors everywhere and every-thing connected
Today's average smartphone contains approximately 10 sensors, ranging from proximity detectors to fingerprint scanners and your car contains significantly more of them. Sensors are capable of measuring environmental parameters, monitoring people's physical condition, or supervising the status, health, and location of all kinds of physical assets – including the infrastructure that is critical for the digitalization of industrial processes and operations.
No less than two years ago, the Internet of Things was topping the technology hype cycle. Today, IoT applications have become (almost) a commodity in many industries and enterprises. Together with cloud, mobile edge computing and AI, they are recognized as key enabling technologies for the 4th industrial revolution.
'Data is the new oil' and 'AI is the new electricity'
In digital transformation, data is an immensely valuable and often (still) untapped asset. "Data is the new oil", because just like crude oil, the more the data is refined, the more sophisticated applications it can fuel, and the more value it will provide.
Many companies have already started relying upon cognitive analytics to support planning, decision making, and predicting behavior of products and assets. And, once you can predict behavior, then you have gotten to the point where the data is pure enough to be transformed into knowledge that lets machines, systems, and applications make autonomous decisions.
Just as electricity transformed industries in the past century, AI will profoundly change our world in the next several years. As machine learning pioneer Andrew Ng states: "pretty much anything that a normal person can do in less than a second of thought, we can now automate with AI." Doesn't this apply to much of the decision making we do every day? If you have 30 spare minutes, I warmly recommend watching Andrew Ng's talk about the state of Artificial Intelligence on YouTube.
Why 5G is so much more than radio
Traditionally, the evolution of mobile networks has mainly been driven by hardware and radio technology advancements. The (r)evolution to 5G will be different, with software playing a critical role. 5G brings the promise of making spectrum, hardware and software technologies (like SDN/NFV) work together better.
Thanks to its high density, peak bandwidth, low latency, and its capability to support up to a million connected devices per km2, 5G will deliver the connectivity foundation for realizing Fubini's law. 2G mainly brought us mobility, 3G gave us data and LTE added multimedia and video. But 5G will unleash ubiquitous access to a wealth of new applications, content services and business models.
The consumption of video streams, like Netflix, over mobile telecom networks that took off with the introduction of LTE is expected to grow even faster on 5G. At the same time, new human interaction technologies like Augmented Reality, Virtual Reality, and Mixed Reality will bolster a wealth of content service innovations. Last year's Winter Olympics in PyeongChang gave the world a first glimpse of the next generation of mobile broadband and content services, like 4K video streaming, 360° VR and omni-point view. And the best is yet to come.
Forget the Negroponte switch
In the 1980s, Nicolas Negroponte formulated an idea that came to be known as the "Negroponte switch". The founder of the MIT Media Lab predicted that devices like telephones, that – up to then – were transmitting data over wired networks would soon become wireless, while services, such as television broadcast, that were receiving their content via airwaves would be delivered over cables.
5G networks, with their ubiquitous mobile access, abundance of bandwidth and low-latency transmission capabilities, are making the Negroponte switch, well, kind of obsolete. In fact, any current or future content application can now – if the economic context permits – be delivered over wireless access. While network slicing and the migration to the cloud will offer unprecedented flexibility to develop new ecosystems, to speed up time to market, and to grow business – without bounds.
The late Steve Jobs once said: "Innovation distinguishes between a leader and a follower." Which of the two do you plan to be? At Nokia, we're ready to help you innovate in digital time!
5G-powered innovation will be all around at the upcoming Mobile World Congress in Barcelona. We're looking forward to welcoming you on the Nokia booth and show you how our end-to-end approach to 5G and innovative technologies will transform business, industry and the human experience.
Share your thoughts on this topic by joining the Twitter discussion with @nokia and @nokianetworks using #innovation #IoT #5G #digitaltime
About Marc Jadoul
Marc Jadoul is Strategic Marketing Director at Nokia. A computer scientist by education, and technology evangelist, storyteller, speaker, and blogger by vocation.
Author/co-author of 200+ papers, magazine articles and conference presentations, and a frequent speaker and panelist at industry events, Marc is an advocate of Albert Einstein's dictum "if you can't explain it to a six year old, you don't understand it yourself."
Tweet me at @mjadoul
InnovationIoT5GArtificial Intelligence
Organisations must create a Culture of Innovation if the human race is to survive
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11 Oct - 5 minutes read
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Just in digital time: the future for CSPs
Discover the secret ingredients behind IoT value creation
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6 Jun - 5 minutes read
Analytics IoT
The road from M2M to IoT is paved with big data
Connectivity Analyst Innovation Analytics IoT


The fuel poverty assessment tool was designed by NEA (National Energy Action) to help front-line home energy efficiency assessors and fuel poverty programme workers to calculate whether a resident is living in fuel poverty.
Based on the information you input about the household circumstances and property details, it calculates the impact of different interventions on the level of fuel poverty to help assessors understand which could be the most cost-effective measures.
The development of this tool was co-funded by NEA, Joseph Rowntree Foundation, Eaga Charitable Trust and Citizens Advice.
Registration is required initially here and then you can log in here.


The devil called me the other day. He always calls when I'm on my knees. It's been a while.
Him: What are you doing today?
Me: Same thing I do most days when the kid's not around. Drink and randomly yell out "Motherf___er!" (pause) I'm surprised to hear from you.
Him: I'm surprised to call. Despite our differences, I'm legit sorry about your dad and wife. (long pause) There's work if you want it.
Me: I like that you get to the point. (thinking) Maybe. Maybe it's time.
As did Alison's best friend.
Her: Hey I'm near your casa because my neighbor's singing at a bar near you. Know you're likely not up for a drink or maybe you've been drinking too much already but felt wrong to be so nearby and not offer a drink.
Me: Cool. I'll pop by.
Ended up walking her home a mile north and forgetting my camera at her pad.
Woulda been terribly romantic if we found each other the least bit attractive. I still say that it's a stupid Hollywood trope that men and women can't be friends.
Although, some women transition between the circle of friends and hard-to-say more than others.
Me: I feel guilty about things, sometimes. That I'm keeping you from finding your person.
Daisy: You're not. Actually, I find it a bit funny-slash-conceited that you think every woman in the world is in love with you.
Me: Not every woman. (thinking) Just the ones that meet me.
It's all a bit complicated. Then again, nothing in my life is ever simple.
Gradgirl: I've got to think of an excuse as to why I can't show up tonight.
Me: You've got so many shady secrets.
Her: Oh, Logan, (getting up) you are my shady secret.
I don't know what you mean exactly but I think when the devil calls, tell him he's got the wrong number and call a friend.
That's the problem – he's got my number.
Our friends all reflect some part of us. That's why he's still in my life even though I should know better.
Not seen you in ages, man. Hope you're doing a lot better than I.
You're not in the place to have someone care about you. Don't hurt anyone. People will love you. I've been the person to love someone who can't love back and I wouldn't wish it on anyone.
I assume every adult I interact with is, in fact, an adult. Assuming what is best for someone else is never a good thing, I don't think.
Logan, Michael told me about your tough situation and your losses. I know it's been many years since we met up but I want you to know that I'm thinking of you and that when you are ready to reconnect we are all here for you. Sending you virtual hugs and don't go to the dark side.
Hello, Syl! It's been ages. I miss our days and nights out and about.
Maybe we'll get together like old times one day (when I can line up a sitter and have the house clean and ready to roll – my, how time changes us).


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Newcastle United defender Paul Dummett clarifies 'out of context' comments on quitting football
Paul Dummett says he spoke out of context just moments after stepping off the field after comeback
Newcastle United defender Paul Dummett has insisted that the entire Toon squad are right behind Steve Bruce and his coaching staff.
The former Wales international is back from injury and self-isolation and is expected to feature against Arsenal on Saturday night in the FA Cup third round.
Bruce has came under fire in recent weeks after picking up just one win in six and there have been suggestions from some observers that the squad are no longer playing for the ex-Man United skipper.
Dummett stated that players "love" working for Bruce and said: "I think the whole squad would back me in saying that.
"They all love working with the coaching staff and the manager.
"They have been brilliant with me since I was injured and are always asking how you are.
"It's nice when they are interested, it's been a long tough road for me but hopefully I can repay them on the pitch."
Rolando Aarons joins Huddersfield Town but pays tribute to Newcastle United fans
Sebastien Haller's West Ham exit is a reminder of how much Newcastle United stand to lose on Joelinton
Dummett made his return to action after a year of injuries in the 1-1 draw with Fulham and spoke passionately within seconds of leaving the field saying that 2020 had made him feel like quitting the game at one stage.
Dummett, speaking to NUFC TV, said: "I know it's been difficult for everybody (2020) but personally for me being injured, then getting fit and not being able to play (unexpectedly available but not registered for Project Restart) and other little setbacks along the way.
"It has been tough and a lot of players go through tough spells.
"I think I said after the Fulham game that was out of context when emotions were running high when I mentioned quitting football.
"What I meant was that a lot of players in all divisions go through injuries and setbacks, and those things make you stronger.
"It was just the fact that you're at home watching when the team is away and you're at the training ground working hard when nobody else is there.
"I just want to be out there playing as much as I can, and playing for the club that I love.
"I think it just came out wrong and made me look like I wanted to quit football and it wasn't actually the case.
"It's been a long 12 months for me, but I'm fit raring to go and feeling better than ever really."
Jamaal Lascelles and Ryan Fraser back in full-training as Magpies receive double boost
The hidden and candid Matt Ritchie interview that offers insight to NUFC's true aims
Having recovered from his setbacks though Dummett - who is in talks over a new deal with the club - is eager to see out his latter years on Tyneside.
Dummett added: "At 29 I still have plenty of years of my career, they always say these are the peak years of my career.
"I want to show my faith in the manager.
"I haven't played much for him but he has been good to me and hopefully I can get back on the pitch and work hard for him.
"All the coaching staff have been brilliant since they come through the door."
And reflecting on his absence over the festive period, Dummett explained: "The world is tough at the moment.
"I hadn't played for a year then I was unavailable because somebody in my house tested positive with the virus.
"I had to train on the treadmill at home.
"These things make you stronger and I want to be involved as much as possible."
The defender is now focused on tackling Arsenal at the Emirates Stadium in front of the BBC cameras on Saturday evening.
When asked his thoughts on the competition, Dummett said: "Any player wants to win trophies.
"I did it on loan at St Mirren.
"I would love to do it with Newcastle.
"Hopefully sooner rather than later we can do it.
"We want to start 2021 with better results, starting with Saturday's cup game."


like wrapping a present and not giving it.
thank you for stopping by for a bit of tranquility today. as you might know, i write guest posts on the 2nd wednesday of each month to share ideas & inspiration on signature style.
signature style is an outward expression of your creativity. for some it's the way you do your hair & the makeup you wear. for others it's the music you listen to & the blogs you read. it could be the polish on your toes & the pencils on your desk.
each of us expresses our signature style in a variety of ways, and last month's post focused on welcoming fall with sparkle. today features a topic common for november: gratitude.
with thanksgiving around the corner, expressing gratitude is on the minds of many. it's easy to share thanks online through email, facebook or twitter, but the few extra minutes it takes to send a handwritten thank you note are well worth it.
the end of the year is a great time to mail thank yous to people who have impacted you positively throughout 2010. remember that fancy words and long letters aren't necessary - a short and simple note will always do the trick!
i first heard about the gratitude journal concept from watching oprah. one of her guests suggested that viewers set aside five minutes each day to write about the things, people and events they appreciate.
this practice of gratitude is a helpful reflection tool - it brings light to the things most important in our lives. a great example of this practice is leah dieterich's blog thxthxthx, an online daily exercise in gratitude.
there are two instant ways to share gratitude and love with those around you. smile at your coworker who walks into your meeting late. compliment a friend on her new shirt. try to make a stranger smile at the coffee shop, or compliment your letter carrier for delivering the mail each day.
as the holiday season approaches, our lives and schedules become even busier. we're wrapping up the year and spending time with loved ones. we're shopping, attending parties and participating in office gift swaps. we stand in line at airports and wait to take a snapshot with santa at the mall.
through all this hustle and bustle, there's a unique opportunity to express gratitude and share love.


I am a Graphic Designer with experience in working with, brand identity and rebranding an organisation, layout and illustration. Specialties: Brand promotion, Illustration, Graphic...Read moreI am a Graphic Designer with experience in working with, brand identity and rebranding an organisation, layout and illustration.
Specialties: Brand promotion, Illustration, Graphic Design, package design, advertisement, Digital Printing & Promotional Merchandise, and innovative ideas.


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What is happening with Punj Lloyd?
03/09/2022 03/09/2022 Eleanor O'Neill Useful tips
Who is the owner of Punj?
What is Punj Lloyd company?
Is Lloyd Steel a good buy for long-term?
Is Lloyd Steel a multibagger?
Punj Lloyd goes into liquidation as lenders reject bid Originally, private sector lender ICICI Bank had approached the tribunal to admit the company under the Corporate Insolvency Resolution Process (CIRP) after the company defaulted on over ₹800 crore. On March 8, 2019, the tribunal admitted the plea.
Is Punj Lloyd operational?
Punj Lloyd Limited is an Indian Engineering, procurement and construction (EPC) company providing services for energy, infrastructure and defense sectors….Punj Lloyd.
Operating income ₹−186.01 crore (US$−24 million) (2018)
Net income ₹−71.82 crore (US$−9.4 million) (2018)
Atul Punj
Atul Punj, Chairman – Punj Lloyd was the third generation in the Punj family business. He started the pipeline division of Punj Sons Private Limited in 1982 which was later incorporated as Punj Lloyd Engineering Private Limited in 1988.
Can I buy Punj Lloyd?
You can buy Punj Lloyd Ltd shares through a brokerage firm. ICICIdirect is a registered broker through which you can place orders to buy Punj Lloyd Ltd Share.
The Punj Lloyd Group is a diversified international conglomerate offering EPC services in Energy and Infrastructure along with engineering and manufacturing capabilities in the Defence sector.
Why did Punj Lloyd fail?
It had also failed to assess the consequences of performance bonds it had paid for a £135 million (later increased to £155.8 million) contract from Riyadh-based SABIC – the termination of this contract, followed by SABIC encashing the performance bonds led to Punj Lloyd later taking a Rs. 473.06 crore one-time hit.
Lloyds Steels Industries Limited (NSE: LSIL) As on 6th Jul 2022 LSIL SHARE Price closed @ 12.35 and we RECOMMEND Buy for LONG-TERM with Stoploss of 5.97 & Sell for SHORT-TERM with Stoploss of 12.45 we also expect STOCK to react on Following IMPORTANT LEVELS.
Why Lloyd Steel is increasing?
Lloyds Steels share analysis That rise largely came on the back of increased profit, where 234.6% growth in the same quarter of 2020 forced investors to reassess their valuation of the company's stock and drove heavy speculative growth.
One of the multibagger stocks, Lloyds Steels Industries has gained 306.90 per cent in a year. It is now locked in the upper circuit on the NSE and has been on a positive trend for the last 7 days.
Who is the owner of Lloyd Steel?
Shree Global Tradefin Ltd.Lloyds Steel Industries / Parent organization
Was MIB 3 a flop?
How many states and territories Does Indonesia have?


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Q: How to export the output of a SQL query to Excel using PowerShell? I have a script which pulls data from a SQL database and gives the o/p in excel but the o/p comes under single column. I want to have it in different colums. This is my script:
     $SQLServer = ""
     $SQLDBName = ""
     $SqlQuery = ""
     $SqlConnection = New-Object System.Data.SqlClient.SqlConnection
     $SqlConnection.ConnectionString = "Server = $SQLServer; Database = $SQLDBName; Integrated Security = True; User ID = $uid; Password = $pwd;"
     $SqlCmd = New-Object System.Data.SqlClient.SqlCommand
     $SqlCmd.CommandText = $SqlQuery
     $SqlCmd.Connection = $SqlConnection
     $SqlAdapter = New-Object System.Data.SqlClient.SqlDataAdapter
     $SqlAdapter.SelectCommand = $SqlCmd
     $DataSet = New-Object System.Data.DataSet
     $SqlAdapter.Fill($DataSet)
     $DataSet.Tables[0] | out-file "C:\Users\sql.csv"

I also tried this script:
    $SQLServer = ""
    $SQLDBName = ""
    $SqlQuery = "select request_number,actioneer,audited_date from form_submission where actioneer ='XXXX' AND audited_date between '2020-05-19 00:00:00:000' and '2020-05-19 19:16:00:000';"| | Select @{n='request_number';e={request_number}}, @{n='actioneer';e={actioneer}} ,@{n ='audited_date';e={audited_date}}
    $SqlConnection = New-Object System.Data.SqlClient.SqlConnection
    $SqlConnection.ConnectionString = "Server = $SQLServer; Database =
    $SQLDBName; Integrated Security = True; User ID = $uid; Password = $pwd;"
    $SqlCmd = New-Object System.Data.SqlClient.SqlCommand
    $SqlCmd.CommandText = $SqlQuery
    $SqlCmd.Connection = $SqlConnection
    $SqlAdapter = New-Object System.Data.SqlClient.SqlDataAdapter
    $SqlAdapter.SelectCommand = $SqlCmd
    $DataSet = New-Object System.Data.DataSet
    $SqlAdapter.Fill($DataSet)

    $DataSet.Tables[0] | out-file "C:\Users\sql.csv"

But this leads to the following error:
Exception calling "Fill" with "1" argument(s): "Must declare the scalar variable "@"."
At C:\Users\sraghur\Documents\sql powershell.ps1:12 char:1
+ $SqlAdapter.Fill($DataSet)
+ ~~~~~~~~~~~~~~~~~~~~~~~~~~
    + CategoryInfo          : NotSpecified: (:) [], MethodInvocationException
    + FullyQualifiedErrorId : SqlException

A: Is it really necessary to use .net methods instead of "Invoke-Sqlcmd"?
I usually use something like
Invoke-Sqlcmd -ServerInstance $strSQLServer -Database $strDatabase -QueryTimeout 180 -ConnectionTimeout 180 -query "select sqlcolumn1, sqlcolumn2, sqlcolumn3 from xxx" `
| Select-Object -Property sqlcolumn1, sqlcolumn2, sqlcolumn3 `
| Export-Csv "C:\Temp\SQLOutput.csv" -Encoding UTF8 -Delimiter ";" -NoTypeInformation

(You might have to install powershell module "SqlServer" beforehand)
On the other hand: Depending on the delimiter char used, the method of opening the file in Excel might be the problem: Restart Excel and choose "File > Open > ..." instead of double-clicking.
In case both doesn't work, you could also select - as LordPupazz recommended - the "single column" you were talking about and use "data > text to columns" (+ choose the correct delimiter).

A: Try this
Import-Module -Name SqlServer -Force

#Download ImportExcel Module if you don't have it already: https://www.powershellgallery.com/packages/ImportExcel/7.1.0
Import-Module -Name "C:\Program Files\WindowsPowerShell\Modules\ImportExcel\ImportExcel.psm1" -force

##########################################################################################################################################################################################
#Create Excel File in Temp
##########################################################################################################################################################################################
$Folder = "C:\Temp";
$ReportName = "ReportName";

#$FileNameCSV = $Folder + "\" + $ReportName + ".csv"
$FileNameExcel = $Folder + "\" + $ReportName +"_"+ $(get-date -f MM-dd-yyyy) + ".xlsx"

#$TestPath1 = Test-Path -Path $FileNameCSV;
$TestPath2 = Test-Path -Path $FileNameExcel;

#If($TestPath1 -eq $true){Remove-Item -Path $FileNameCSV -Force -ErrorAction Ignore};
If($TestPath2 -eq $true){Remove-Item -Path $FileNameExcel -Force -ErrorAction Ignore};

##########################################################################################################################################################################################
#Connect to SQL and load report table to PS variable
##########################################################################################################################################################################################
#Variables for your source SQL Server information
$SqlServer = "sqlserver.domain,port"
$SQLDB = "main"
$SQLQuery = "SELECT * FROM dbo.FOO"

#Wrap everything into a PS variable
$SQLProc = @{
    ServerInstance =  ""
    Database = ""
    Query = ""
}

#Set PS variable values
$SQLProc.ServerInstance = $SqlServer
$SQLProc.Database = $SQLDB
$SQLProc.Query = $SQLQuery

#Run SQL Query
$Results = Invoke-Sqlcmd @SQLProc

##########################################################################################################################################################################################
##Load data to Excel file on the specified Excel tab
##########################################################################################################################################################################################
#From the results dataset, select what columns you want in the Excel File
$Export = $Results | Select Column1,Column2,Column3
$Export | Export-Excel -Path $FileNameExcel -WorkSheetname "SheetName" -TableName "SQLData" -TableStyle Medium15 -AutoSize -BoldTopRow

A: Since you are using PowerShell already, why not to try dbatools.io and ImportExcel.
dbatools will help you to get data from the SQL with an easy way. Here is an example (for more check my series about dbatools:
$data = Invoke-DbaQuery -SqlInstance "localhost,1433" -Query "SELECT name,database_id from sys.databases"

The other will help you to get CSV exported to the XLSX.
$data | Export-Excel -Path HowToExcel.xlsx -Show

See how to use ImportExcel on my blog too


My concern here isn't Church doctrine, and whose religions match up with whose. My concern is how Romney deals with those who challenge or question him. Both him and Ryan don't seem to want anyone to question, raise concerns, or even know any details surrounding them, which for me doesn't bode well.
…and,It is obvious that you have never seen Obama get questioned honestly…because if anyone ever tries he becomes absolutely rabid, and actually tries to shut down media outlets that are not favorable to him. Never, in the history of the USA, has anyone reacted to media scrutiny in the sickening way Obama has. Do your homework, before you babble.


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ICYMI: Top 5 Underrated Albums From Last Week (Episode 3)
These are five albums from last week that we didn't get to review, but we highly recommend that you give a spin.
5. Troy Ave – New York City: The Movie
If Troy Ave didn't catch a case, I think he would be a lot bigger than he is today. In my opinion, he has an appealing style that fits what true hip-hop fans want to hear. This past weekend, Troy Ave released a thirteen-track project called New York City: The Movie. What's interesting about the album is that it features everything from incomplete tracks to fun-loving street tracks to G-Unit-era street tracks. Though I wish the audio quality on a good chunk of the songs was better, at the end of the day, if you are in the mood for gritty raps and tough-ass beats, this is a project you should press play on.
4. Money Man – Blackout: The Sequel
Money Man is a machine. I feel like every other week he has some new s**t for us. This past weekend, Money Man dropped off a 20-track project called Blackout: The Sequel. As expected, in the album, the Cleveland, OH rapper hits us with nothing but club-ready trap beats, infectious melodies, tons of autotune, and lyrics that will ignite trappers who love fast money, women, and altercations. More than anything, I think this album will go hard in ratchet nightclubs.
3. Tsu Surf – DISPARU
Even though Tsu Surf is in jail right now, it hasn't stopped him from releasing new music. On Friday, a new album from him called DISPARU hit streaming services. The project, which features guest appearances from Jim Jones and Remy Ma, is heavy on the emotional side as it boasts a bunch of dramatic beats and touching vibes. It also boasts a bunch of verses that have Tsu keeping it a stack about the people around him and the ones that are wishing for his downfall. Overall, I think DISPARU is perfect for any fan of engaging hip-hop music.
2. Sheek Louch – Beast Mode 5
Let me tell you a secret: Sheek Louch was my favorite rapper from The Lox growing up. I just felt like his verses hit the hardest in the group at the time. Obviously, Jadakiss has surpassed everyone; however, Sheek is still ticking. This weekend, he released the fifth installment of his Beast Mode series. I think the project is pretty good. Matter of fact, I believe you get a vintage version of the New York rapper in it.
1. Stormzy – This Is What I Mean
I really appreciate Stormzy's approach to music. He just comes across as someone who knows exactly who he is as an artist. With that being said, Stormzy's latest offering, This Is What I Mean, is one of his deepest projects to date. In it, the UK rapper primarily dabbles in emotional instrumentals and flexes his vocal skills quite a bit. While his truest fans might not love the approach he takes on this album, I do think it indicates growth for him. So, I echo exactly what Stomrzy said on social media: Listen to the album with an open heart.


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11/09/2015 TYG NTG NDP TPZ TTP
Tortoise Capital Advisors Announces Distribution Amounts and Dates for Closed-End Funds (TYG, NTG, TTP, NDP, TPZ)
Tortoise Capital Advisors Announces Distributio...
LEAWOOD, Kan. -- November 9, 2015 -- (BUSINESS WIRE) --
The closed-end funds managed by Tortoise Capital Advisors declared the following distributions today:
Fund Ticker
% Change from
from Prior
Tortoise Energy Infrastructure Corp. TYG $0.6550 0.8% 6.5%
Tortoise MLP Fund, Inc. NTG $0.4225 - 0.3%
Tortoise Pipeline & Energy Fund, Inc. TTP $0.4500 - 10.4%
Tortoise Energy Independence Fund, Inc. NDP $0.4375 - -
The TYG, NTG, TTP and NDP distributions are payable on Nov. 30, 2015 to stockholders of record on Nov. 23, 2015. The ex-dividend date is Nov. 19, 2015. For tax purposes, we currently expect 80 to 100 percent of TYG's and NTG's 2015 distributions to be characterized as qualified dividend income, with the remainder, if any, as return of capital; 80 to 100 percent of TTP's 2015 distributions to be characterized as dividend income and capital gain, with the remainder, if any, as return of capital; and 0 to 10 percent of NDP's 2015 distributions to be characterized as dividend income and capital gain, with the remainder as return of capital. A final determination of the characterization will be made in January 2016.
For book purposes, the source of distributions for TYG and NTG is estimated to be 100 percent return of capital, and the source of distributions for NDP is estimated to be approximately 75 to 85 percent ordinary income, with the remainder as return of capital. TTP will report the sources for its quarterly distributions at the time of the payment in the applicable Section 19(a) Notice.
Tortoise Power and Energy Infrastructure Fund, Inc. TPZ $0.1375 - 10.0%
The TPZ monthly distributions are payable on Dec. 31, 2015, Jan. 29, 2016 and Feb. 29, 2016 to stockholders of record on the respective dates of Dec. 24, 2015, Jan. 22, 2016 and Feb. 22, 2016. The respective ex-dividend dates are Dec. 22, 2015, Jan. 20, 2016 and Feb. 18, 2016. For tax purposes, we currently expect 80 to 100 percent of TPZ's 2015 distributions to be characterized as dividend income and capital gain, with the remainder, if any, as return of capital. TPZ will report the sources for its monthly distributions at the time of the payment in the applicable Section 19(a) Notice.
A portion of TTP's and TPZ's distributions may include realized capital gains. By distributing realized gains throughout the year the long-term capital gain distributions necessary at year end may be reduced. The distribution rate is independent of the Funds' performance during any particular period but is expected to correlate with the Funds' performance over time.
You should not draw any conclusions about TTP's or TPZ's investment performance from the amount of these distributions or from the terms of TTP's or TPZ's distribution policy.
TTP and TPZ estimate that they have distributed more than their income and net realized capital gains; therefore, a portion of the distribution may be return of capital. A return of capital may occur, for example, when some or all of the money that you invested in TTP and TPZ is paid back to you. A return of capital distribution does not necessarily reflect TTP's and TPZ's investment performance and should not be confused with yield or income.
The amounts and sources of distributions TTP and TPZ report are only estimates and are not being provided for tax reporting purposes. The actual amounts and sources of the amounts for tax reporting purposes will depend upon TTP's and TPZ's investment experience during the remainder of their fiscal years and may be subject to changes based on tax regulations. TTP and TPZ will each send you a Form 1099-DIV for the calendar year that will tell you how to report these distributions for federal income tax purposes.
Tortoise Capital Advisors, L.L.C. is an investment manager specializing in listed energy investments. As of Oct. 31, 2015, the adviser had approximately $14.6 billion of assets under management in listed closed-end funds, mutual funds, private funds and separate accounts. For more information, visit www.tortoiseadvisors.com.


Spousal maintenance is the responsibility of one party to a marriage to financially support the other person after separation or divorce.
Spousal maintenance is not automatic. After separation or divorce, there is no automatic entitlement to receive spousal maintenance from your former partner. In most case, maintenance is only payable where one partner cannot reasonably support themselves and the other person has the capacity to pay maintenance.
In most cases, the law requires you to try to resolve disputes before going to court. It is often a good idea to try to reach an agreement on maintenance when you are negotiating a property settlement. This way all financial issues can be resolved at the same time.
whether any children live with you or your former partner.
The court will make the financial order based on what is fair to both people.
Applications for spousal maintenance must be made within 12 months of your divorce becoming final or within two years from the date that your de facto relationship ended if you separated after 1 March 2009. If you have missed these deadlines, it is important to seek immediate legal advice. In some circumstances, late applications may be brought with the permission of the court.
Once a spousal order is in place, both parties have to abide by the terms of the order. In order to end maintenance, it is necessary to apply to the court to change the terms of the order.


An Enrolled Agent is a tax professional who just might be able to save you from terrible financial trouble. They are licensed professionals who go to bat for taxpayers who face asset forfeiture, are undergoing audits, or who are appealing various decisions of the Internal Revenue Service. The EA profession has a long history that dates back to the end of the Civil War. Since then, it has become a bona fide career that includes federal licensure and governmental oversight.
Though not quite at the level of a CPA or a lawyer, EAs are able to offer a broad scope of services to their clients. As an EA, you'll even be able to offer client confidentiality. Outside of standard tax preparation, you and your client will enjoy client-EA confidentiality. Thus, when you, as an EA, are representing a client in a matter involving an audit or IRS collections, you can discuss the matter with protected confidence.
After the Civil War, many citizens made false claims regarding wartime losses. Agents would represent these loss claims, often for their own financial gain. For example, their old mare suddenly transformed into a thoroughbred stud with a high market value. The agents sought to inflate the losses since they were paid on a percentage, or commission, basis. When the legislature saw that there were more horse-related claims than there were actual horses, they passed a law.
The Enabling Act of 1884, popularly known as the Horse Act, was signed into law by Chester A. Arthur to establish representation for claimants. This law sought to certify and regulate the nefarious con men that were acting as representatives. The statute codified background checks, insisted on references, etc. The goal was to ensure that agents were of upstanding moral character. Once a person satisfied the requirements, they were distinguished as Enrolled Agents.
In 1913, the federal government began implementing an income tax on citizens of the United States. Woodrow Wilson signed this into law when he ratified the 16th Amendment to the Constitution. Along with this, citizens received greater protections from Enrolled Agents. Whenever citizens felt that the taxation was unsustainable, they could work with an EA to seek relief. The Horse Act was starting to show signs of age.
Since the tax code was new, and quite complex, the role of the EA expanded to include tax-filing preparation. When the IRS began increasing its auditing practices, the EA role expanded even more. Thus the role needed more oversight and regulation. Thus, Treasury Circular 230 was written to replace the Horse Act. That document aggregated all EA-specific statutes and defined who may become an EA, eligibility requirements, the application process, licensure renewal procedures, regulations for tax preparation, and continuing education for licensed EAs.
A licensed EA has many duties and responsibilities both to their clients and to the IRS. Failure to comply with these rules can result in suspension, disbarment or other penalties. Conceivably, criminal charges could be filed in extreme circumstances. However, you will enjoy a long and fruitful career if you maintain an honorable practice.
One of the first obligations is to the IRS. If the agency requests documentation from you, you must comply with the request. When you receive such a request, you should scrutinize it and determine that it is lawful and that the requested documents do not violate your client-EA confidentiality. After all, while it is important to be in compliance with the IRS, it's also important to fulfill on any contractual agreements you have with your client. Not only are you required to submit any lawfully requested documentation, but you must also be available to testify before the IRS.
As you work with a client, it is your duty to inform them of various statutes and rules. For instance, if you see that they may be omitting certain information from their paperwork, you must let them know that their action will carry consequences. Failure to properly inform your client may result in negative consequences for both you and your client. This sort of diligence is required throughout your practice.
You will also need to perform rigorous diligence in the rest of your practice. Each and every fact and figure, whether delivered to you in oral or written form must be verified. This will ensure that there are no inadvertent accidents that might harm your client. Such diligence will also enable you to inform your client of any omissions or other inaccuracies. Even if you are handed work from another accountant or EA, you must verify that they are a reliable source of that work.
To best serve your clients, you must always be diligent to avoid any conflicts of interest. A conflict might arise when you are representing friends, family members, or business associates. Your practice may also be compromised by a client who overpays you - if they are doing so to coerce you into providing results that most benefit them. Keep in mind that you do have responsibilities to yourself and the client, but the tax codes and applicable laws are paramount.
As an EA, you are able to determine how you want to define your practice. You might focus on certain industries or demographics, for instance. Some will only work on specific sorts of audits, or tax returns that involve certain amounts. That is, you could choose to represent nonprofit organizations or help low-income individuals complete their tax returns.
Some EAs work primarily with very small limited-liability corporations (LLCs) that employ freelance and contract workers. You could also choose to work with partnerships or help people structure their estate. Since EAs frequently have greater knowledge of taxation than CPAs, you might partner with CPAs or attorneys whose clients need your specialized skill.
There are organizations that are not required to pay income taxes. However, they must still comply with certain rules and regulations to attain, and maintain, that status. For the most part, these are 501(c)(3) organizations, commonly known as nonprofit organizations. These might include churches and charities. They can take on many different forms, including charitable trust accounts, and complex corporate structures that perform many different sorts of tasks and receive funds from many sources.
It's important to know the difference between nonprofits and federally exempt organizations. A nonprofit is established at the state level only. Such organization might be free from state income taxes, property taxes, or other state-levied fees. To incorporate a nonprofit, an individual or organization only needs to apply with their Secretary of State and receive permission to operate in this manner.
Exempt organizations often rely on donations to keep afloat. These donations must be accounted for. Many donors will want to receive tax vouchers for their donations, since they will expect to deduct these from their income tax payments. Other organizations might receive funds in return for services or goods provided. As an EA, you will be expected to show how these payments comply with IRS codes so that your client can maintain its exempt status.
Farmers have special status with the IRS. All EAs will be tested on this area of taxation. Farmers are considered people or organizations that grow field crops, maintain orchards or vineyards, or who raise cattle or other livestock. You should be particularly interested if you live in a rural, agrarian area. Even if you are not in a rural area, you might find small-scale farms in urban or suburban areas. These farmers will need help with their tax issues.
If you choose private practice, you have the opportunity to do a variety of work. You could consult for your local town's revenue department; help individuals with their income tax filings, structure trusts and estates alongside an attorney, or work with a variety of small corporations and LLCs.
As a federally licensed professional, you will have some rather heavy responsibilities to fulfill. You will need to be diligent in your professional practice so that you maintain your licensure as well as your public reputation as an effective, reliable Enrolled Agent.
As an EA, you will enjoy client confidentiality in certain circumstances. These are limited to audits and IRS collections. For tax filings, your communications may be subject to public scrutiny or be part of the discovery process, if you or your client is named in a lawsuit.
You are responsible for performing due diligence in all matters. You should verify that all facts and statements you receive from oral or written communication is true and valid. When you are working with a client on any sort of matter, you should inform them that they must not omit any details pertinent to their tax filling, audit, or collections process.
EAs are also responsible for avoiding conflicts of interest. For that reason, you should not work with family members or friends, if that relationship impugns your ability to perform your lawfully sanctioned duties. When you take on a client, you should perform diligence to ensure that your work for them will not harm another current, or former, client.
Before you sit for this exam, you should know that the exam has a 5-10 percent pass rate.
Before you start preparing tax filings for individuals or organizations, you will need a PTIN. This is a relatively new protocol instituted by the IRS to ensure a degree of consistency and reliability in the tax preparation industry. The IRS states that all EAs must have a PTIN.
There are three routes to attaining, or maintaining, your EA licensure: testing, experience, or fees and CPE.
Pass a tax compliance check to ensure that your taxes are current and paid.
To obtain a PTIN, you must create an account with the IRS. This will include previous tax returns, personal identification information, and contact information. Once your information is submitted, you can apply for a PTIN. You will need to account for any past legal or taxation troubles. Once all of your information is accepted, you will receive your PTIN.
The IRS will allow anyone to apply to take the examination, and there are no educational requirements. However, it's advised that you have significant experience with taxation and tax preparation. You will also be subject to a background check and your application may be denied if your background does not instill confidence in the IRS.
Once you are accepted to take the SEE, you can contact your nearest Prometric testing center to schedule convenient test times. They schedule times for this exam between May and February. If you do not pass one part of the test, you must wait to schedule a re-take until the next testing period begins. After you pass one part of the test, you will have two years to pass the remaining two sections.
IRS agents who have worked with the agency for five continuous years are eligible to receive an EA license. If you are working as an IRS agent, or desire this route, you will need to apply for the license. The application will ask for proof of your experience with, and knowledge of, the tax code. Essentially, you will need to show that you have knowledge equal to or greater than what is required to pass the SEE.
To maintain your EA license, you are required to take 72 hours of Continuing Professional Education credits every three years, including 16 hours per year minimum. The IRS must approve your education provider. The IRS.gov website provides a link to an abbreviated list of approved CPE providers. You might use one of those or attend appropriate courses at your local accredited college or university. Professional organizations or associations may also be recognized as valid CPE providers. To ensure that your credits will count towards your CPE hours, look for the IRS Approved Continuing Education Provider logo.
You should make sure that you keep accurate and complete records of your CPE hours. You must also pay all renewal fees for both your EA licensure and your PTIN.
EAs are a sort of accountant, so you will need to be detail oriented, diligent, and highly analytical. You will need to be comfortable spending long hours analyzing spreadsheets and assessing financial documentation. On the other hand, if your practice focuses on individual tax filings, you will need to have good listening and interviewing skills. That is, you may need to elicit hard financial facts using indirect methods. Many of your clients will not be aware of your professional jargon so you will need to translate your needs so that they understand.
As you proceed through your career, it will be vital to join one or more professional associations. These groups have much to offer. You will find many opportunities for professional networking, CPE opportunities, and conferences where you can fellowship with your fellow tax professionals. The following list is for national associations. Keep in mind that your state may have chapters related to any of these. The NAEA in particular is known to have affiliated chapters in most states.


As we age and become more prone to dental disease and decay it is common for our teeth to give out and require extraction. Simply, we are outliving the integrity of our teeth. If you are living a long life and can enjoy your years consider yourself lucky as many are not afforded this opportunity. Many patient present to our office for dental extraction and are uncertain as to what to do about it and what there options are after treatment. Many patients do not understand the problems that can result from a missing tooth. The decision to replace a tooth or not to replace a tooth is largely one of a lifestyle choice. No one has ever died from a missing tooth and it is likely that no one ever will. While missing a tooth may not be immediately detrimental to your life the, failing to replace a tooth could leave you with more costly problems that could interfere with your everyday life. The question becomes… how well do you want to live into your old age and do you want to enjoy an active and vibrant lifestyle where you are able to eat, laugh and play confidently without limitations? For many people the answer is yes, they do want to live well and enjoy their life into their old age. But many people need to understand the benefits that having a tooth will afford them. So let's start with common problems that can and do occur when a tooth is missing. Keep in mind that the problems may be different based on the specific tooth that is missing and its location in the mouth.
Shifting of teeth. Adjacent teeth can shift into the space where the tooth used to be. Also a tooth on the opposing arch can grow into the space that the extracted tooth used to occupy. We call this super-eruption of a tooth. The problem with shifted teeth is that when they are not in their natural position or are not supported by other teeth the way they were meant to be they themselves become unhealthy. Hygiene will become more problematic and the misplaced tooth may be subject to unfavorable forces. When this happens this tooth will likely have a poor long term prognosis, in other words it just won't last as long. This is due to decay or gum disease that will inflict this tooth. Once this occurs, in most cases it will need to removed and as you can probably guess, other teeth will now have the opportunity to shift around.
Loss of the ability to chew and chewing efficiency. Clearly your teeth are used for chewing food. As you lose teeth your ability to perform that function will be compromised. Additionally, your ability to eat nutritious foods that support your health will also be compromised. When food is broken down by the chewing process, the nutrients in that food become available to your body for absorption. Poorly chewed food can and will lead to problems with digestion and can lead to malnutrition.
Loss of social confidence. Our ability to smile in social settings gives us confidence in these settings, allows us to communicate and develop bonds and close social connections. Our smile says a lot about us especially when we meet people for the first time. In some cases, such as sales or public relations, one's livelihood could depend on the ability to connect with people.
Bone loss. When a tooth has been lost or removed due to decay or periodontal disease the bone which was supporting the tooth undergoes a process called atrophy. This means that the bone partially dissolves away over time leaving the bony ridge, where the tooth used to sit, smaller. Although these changes take time to occur they can result in loss of facial support. When the bone is not at an acceptable height or thickness it can make restoring the site with a dental implant more challenging and costly.
Difficulty with speech. Missing one of you front teeth can make speech more difficult and can sometimes lead to a lisp or slurring your words. I may make it almost impossible to whistle. Certain prosthetic solutions may not be ideal to correct these problems. If you are suffering from this type of problem speak to your restorative dentist to find the best solution for you.
Call our office at 716-276-3553 to schedule a consult to discover how you can avoid these types of problems.
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Last December 2015, the football federation for North America, better known as CONCACAF initiated a Court action in the United States of America, to reclaim millions of dollars purported to have lost through a "kick-back" scheme orchestrated by their former office bearers. Jeffery Webb, former president of CONCACAF was convicted for money laundering while Enrique Sanz who as of December was not charged yet, were both instrumental in the engagement of a travel agency called Cartan Tours. It was alleged that more than $40 million were steered towards Cartan Tours purportedly for travel services of CONCACAF staffs. This suit will be closely watched as it is the first of many expected from the recent FIFA scandal.
As a matter of fact, claims by sports organisations against corrupt practices are not uncommon. For example, in Ross River Ltd v Cambridge City Football Club Ltd  EWHC 2115 (Ch), the Court decided that in a situation where contract succeed based on a secret payment or bribe received by an agent or representative, the principal will have his right to rescission.
Nonetheless the efforts by CONCACAF warrants a review of the position of law in Malaysia. In the local context of Malaysia, how would such corruption cases in Sports be dealt with? Can an ala-CONCACAF kind of action be taken by a sports organisation in Malaysian Courts? What would the cause of action be?
Trust Laws is the obvious cause of action with reference to Tracing and Constructive Trust. We would however suggest that there are elements of sports law which has to be taken into account too.
In an action under the Law of Trusts, we will draw strength from the case of Attorney General of Hong Kong v Reid  3 WLR 1143. Anthony Reid was the Crown Counsel of the Hong Kong Government. Reid had taken bribes and amongst his 'investment' from this corrupt income, were properties purchased in New Zealand. Apart from the eight years of imprisonment imposed on him, the Court also ordered him to pay a total of HK$12.4 million, being the total value of his assets alleged to have been acquired from the bribes. Reid, holding pubic office and carrying the trust of the Government in prosecution matters, was deemed to be a fiduciary by the Court.
It is generally known that a fiduciary that receives any unauthorised profit out of his duty towards his principal would hold the property or profit on trust for the respective principal or rather, the victim. It was held that the moment Reid breach his duties in return for the bribe; he immediately owed the Government of Hong Kong a fiduciary duty.
However, the principle from the case of Lister v Stubbs (1890) 45 Ch D 1 would automatically convert Anthony Reid into a debtor to the Crown for the bribe money he obtained. Is Reid a debtor or a fiduciary? Interestingly the Privy Council in Reid's case, overturn Lister v Stubbs.
Briefly, Stubbs was appointed by his master, the firm Lister & Co to buy goods from Varley & Co. Stubbs subsequently accepted bribes and invested in properties apart from other investments. Alongside the bribe money, the plaintiff in that case also sought to claim for the properties in which Stubbs invested in. Unfortunately for the plaintiff in Stubb's case, the Court was of the view that the relationship between the plaintiff and the defendant was more of a debtor and creditor relationship. The Court could not agree that trust existed in such a situation. The Court observed that the beneficiary should not be entitled to a proprietary right simply because it is not their legal right to receive more than what is necessary in trust. Most importantly, the beneficiary may not have suffered any financial loss due to the bribery.
The Privy Council, in overturning Stubbs, applied Constructive Trusts on Reid's properties in New Zealand and effectively permitted the AG (Hong Kong) to forfeit the assets which Reid had purchased with the bribe money mentioned above. The thrust of the Privy Council decision stems from the position it took, that Reid is in fact a fiduciary when acting for the Hong Kong government.
In Paragon Finance plc v DB Thakerar & Co  1 All ER 400, Lord Justice Millett held that there are two situations that may result in constructive trust; by operation of law and in cases where the Defendant is implicated in fraud. In most cases, it would fall under the latter category. For example, constructive trust will arise where unauthorised profit is made out of the party's fiduciary position or even, in situations where a contract has been entered into by or on behalf of the fiduciary as a consequence of fraud.
Furthermore in El Ajou v Dollar Land Holdings Plc  2 All ER 685 it was held that when a party receives money or trust property because they breached their duty towards their fiduciary, they will hold the money or property in trust.
Should the CONCACAF-like corrupt case occurs in Malaysian Sports Organisations, cases like AG (HK) v Reid would be apllicable. However, what is crucial here in terms of sports law, is the requirement of integrity in sports. Most sports organisations enforce the element of integrity very strongly. One example is the ASEAN Football Confederation (AFC) whereby a dedicated team is formed to maintain and enforce integrity in Asian football. That team oversees and investigates any suspicion of breach of integrity which includes match fixing, kickbacks and corrupt practices. A few footballers and sports officials have fallen foul of this integrity code by AFC and has either been suspended or permanently banned from football. It seems that integrity is no more a mere punch line of sports politics but it is in fact becoming essential to maintain the sanctity of sports.
If corrupt practises goes on in Sports, be it on the field or the boardroom of the organisation; the reputation of Sports would be dented. There is no doubt that integrity plays an extremely important role in sports. Participants, spectators, sponsors as well as the public and media will often judge a sports organisation based on the level of integrity they portray to have.
Therefore, if integrity in sports is constantly enforced and if corrupt practices/kickbacks are weeded out, actions taken by CONCACAF may not be necessary anymore. The sports integrity movement in recent years is a positive preventive step to prevent corrupt practices in sports.
In addition to all the above discussion, it is submitted that more steps ought to be taken in order to eliminate all possible corrupt practices. Basic steps like advertising or promoting ethics in sports, issuing anti-corruption measures, setting stricter in-house rules, getting the Governmental bodies to work closely with sports organisations or even allow media to spread awareness. Considering the fact that the media are often the "eyes and ears of the public" and with such transparency available, it would be beneficial to sportsmen, the public and the government.
The future of good clean sports should start with powerful integrity mechanism in all sports organisation. Once the mechanism is effectively enforced, sports organisations will severely minimize the CONCACAF debacle and FIFA scandal. Recourse to law and activation of cases such as Reid's case ought to be the last resort for any sports organisation. In time, sports must learn to clean itself and develop its own internal rule of law to weed out corrupt practices.


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