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Home Category News World Asia Pacific
Massive blast rips mosque in Pakistan's Peshawar, killing dozens
Most of the casualties were policemen and police officers as the targeted mosque is located within a sprawling compound, which that also serves as the city's police headquarters. No one...
Dozens killed in bus crash in southwestern Pakistan
"The dead bodies…are beyond recognition," Hamza Anjum, a senior official of Lasbela district in Balochistan province, said at the accident site. Anjum said three survivors had been rescued and the...
New Zealand's Jacinda Ardern officially replaced as prime minister
New Prime Minister Chris Hipkins, 44, was sworn in by New Zealand's governor-general during a ceremony in the capital, Wellington. "This is the biggest privilege and responsibility of my life,"...
The AP Interview: Yellen says debt standoff risks 'calamity'
DAKAR, Senegal — U.S. Treasury Secretary Janet Yellen said in an Associated Press interview Saturday she expects Congress will ultimately vote to raise America's debt limit, but demands by House...
EU lawmakers push to blacklist Iran's Guards as bloc mulls new sanctions
Iran's Foreign Minister Hossein Amirabdollahian said the EU would "shoot itself in the foot" by placing the Revolutionary Guards on its list of terrorist entities, state media said. "We have repeatedly...
Philippines' Nobel laureate Ressa cleared of tax evasion, calls verdict win for justice
Ressa, who was awarded the Nobel Peace Prize alongside a Russian journalist in 2021, is head of Rappler, which earned a reputation for its in-depth reporting and tough scrutiny of former president Rodrigo Duterte and...
Nepal mourns dozens killed in plane crash as fog hinders search for missing
The Yeti Airlines ATR 72 plummeted into a steep gorge, smashed into pieces and burst into flames with 72 people on board as it approached the central city of Pokhara...
China reports nearly 60,000 Covid-related deaths in a month
China recorded 59,938 Covid-related deaths between December 8, 2022 and January 12 this year, Jiao Yahui, head of the Bureau of Medical Administration under the National Health Commission, told a...
'Catastrophe': Cardinal Pell's secret memo blasts Francis
VATICAN CITY — Pope Francis will deliver a final send-off for Cardinal George Pell during a funeral Mass on Saturday, the Vatican said, as revelations emerge of the Australian prelate's...
Myanmar jails more than 100 Rohingya for travelling 'without documents'
The group were arrested last month in the southern Ayeyarwady region and sentenced on January 6, according to a report by the Global New Light of Myanmar, which cited local...


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One Reason Donald Trump Jr.'s Wife Filed for Divorce Is He's a Cheapskate: Report
Marrying into the wealthy Trump family isn't all it's cracked up to be, according to a new report from Page Six
By Tierney McAfee March 20, 2018 06:10 PM
Marrying into the wealthy Trump family isn't all it's cracked up to be, according to a new report from Page Six.
The outlet, which on Thursday broke the news of Donald Trump Jr.'s split from wife Vanessa, now reports that she filed for divorce "because he's cheap."
Friends of the former model say President Donald Trump's eldest son treats his wife a like a "second-class citizen" and offers her little spending money.
"He gives her very little help and has been keeping her on a tight budget. She doesn't live a lavish life and can very rarely pick up a check at dinner," one friend tells Page Six.
donald-trump-jr-vanessa-5
Donald Trump Jr. and Vanessa Trump
| Credit: Grant Lamos IV/Getty
"Don Jr. was never generous with money," adds a second source. "Vanessa has had to rely on her mother for financial help for her personal needs."
Vanessa's spokesperson denied the claims to Page Six.
The couple — who share five children: Kai, 10, Donald III, 9, Tristan, 6, Spencer, 5, and Chloe, 3 — "have tremendous respect for each other and always have," the spokesperson said. "The notion that she has had to rely on her family for assistance is absolutely false and utterly ridiculous."
A source who sometimes socializes with Vanessa and Trump Jr. tells PEOPLE that the couple had been living "separate lives" for a while. "Even before all this Trump presidency stuff started, they weren't good and their marriage was strained," the PEOPLE source says.
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Donald Trump Jr. and Vanessa Trump with two of their children, Donald John III and Kai Madison
Page Six also reported Monday that Trump Jr. had an affair with former Danity Kane singer and Celebrity Apprentice contestant Aubrey O'Day while he was serving as an adviser for Celebrity Apprentice in 2011.
The outlet cited anonymous sources who said that Trump Jr., 40, and O'Day, 34, a former singer in the girl group Danity Kane, had rendezvous in multiple cities during their alleged affair and wrote each other love letters.
The sources also said that Trump Jr. told his wife he planned to leave her for O'Day and that Vanessa was "devastated" by the news.
One source said the alleged affair marked the beginning of the end for Trump Jr.'s marriage and said Vanessa planned to leave her husband then.
O'Day's manager, Steven Grossman, told PEOPLE that she is not commenting at this time. A spokesperson for Trump Jr. did not immediately respond to PEOPLE's request for comment.

redpajama_set_name: RedPajamaCommonCrawl


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Written Statement - Consultation on Welsh Revenue Authority access to criminal powers to tackle devolved tax crime
Cabinet statement
Mark Drakeford, Cabinet Secretary for Finance and Local Government
From April 2018, it will become the responsibility of the Welsh Revenue Authority (WRA) to collect and manage landfill disposals tax and land transaction tax, replacing UK landfill tax and stamp duty land tax, which are currently collected by HMRC. The Tax Collection and Management (Wales) Act 2016 provides the framework in which the WRA can collect these taxes.
I am pleased to publish today a consultation on Welsh Revenue Authority access to criminal powers to tackle devolved tax crime. HMRC currently use criminal powers in Wales to tackle and deter tax crime in relation to the equivalent taxes (landfill tax and stamp duty land tax) and have a clearly defined set of safeguards to ensure that these powers are used proportionately and appropriately. I believe the WRA should be no different in this regard.
The proposals in the consultation nevertheless recognise that the WRA will not have the range of tax responsibilities discharged by HMRC. The consultation therefore carefully calibrates the proposed powers for the WRA.
The devolution of taxes brings with it new duties, one of which is to protect the interests of law abiding citizens by tackling those who would seek to evade their responsibilities. I look forward to your contributions on this important issue.
https://consultations.gov.wales/consultations/welsh-revenue-authority-powers-tackle-tax-crime


M12 graphite stud and nut is widely used in the industry furnaces. It is high strength and hardness. It is good heat resistance, low porosity. It is anti-abrasion. anti-socour, antioxidation and non-infiltration.
1.High temperature resistance. Graphite fusion point is 3750+/-50D.C.
2.Anti-oxidation treatment retars oxidation speed and lengthens lifespan.
4.Lower cost than tungsten, molybdenum and tantalum.
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-Please Archive- The Sons are taking a break from this sever! Thanks for the experience!
Welcome to all our new members The Sons have completed two goals! Updating Roster and Goal listings.
*Asher picks up his radio, sitting inside a wooden watchtower, seemingly abandoned* To the man living in Kamenka, the Sons wish to speak to you, if you hear this message, know that we're waiting for you. *He sets his radio down, the flash of a flare lights up the surrounding buildings, embers bouncing away from the stick, floating into the misty night sky above.
Hey i'm trying my best to rally who I can, thanks for the well wishes!
Fixed. Thank you for the help! Error when I went though and did one of my last edits, all fixed now though.
Thank you for the heads up! I'll fix it now, not sure how it happened though.
Haha, well we're always open to new bloods.
Seems like you have experience, care to join?
Asher grew up on the streets of LA, he knew what it meant to fight for survival even before the apocalypse set upon him. While many of his friends joined the military and began to go to college Asher found his own way in life. A less than legal way. He built small arms running crew and began to supply various gangs and rebel groups with munitions. Soon he found himself selling to militias inside of Chenarus and going off of a lead he grounded himself in Chenarus when the outbreak happened. Just narrowly escaping the cities he realized that hundreds if not thousands of people had been killed using guns he had supplied through the years. He vowed to himself that he would lead a new life and shortly after the main outbreak he fled north with a group of survivors hoping to help the Innocent people and redeem himself to the world.
Nicolau was born on the small island of Tercaida off the coast of Portugal. He grew up in a small, radical right wing family heavily involved in the ALF (Azores Liberation Front) seeking to free the Islands from Portugal. At the age of 8 his family along with a few other ALF supporters moved to California and began training him and several other younger children, raising them as radicals and militants. At the time of the outbreak, Nicolau was heavily involved with Arms Acquisition and was caught up by US authorities at a port in San Fransisco. He made a narrow escape aboard a cargo ship with Russian lettering. He payed off the crew with what he had and found they're destination was Chenarus. Nicolau didn't know much about the place and figured it being a hotbed of conflict recently, would make a rather good area to lay low. Little did he know that the ship would be blown out of the water by a panicked navy. He soon washed onto shore, conflicted and confused. Had his luck finally ran out?


A to Z Remodelers & Builders is a locally owned and operated Minnesota remodeling company with a commitment to our clients. We offer years of experience as well as only the best materials from well-known names in the industry. We also provide you with environmentally friendly renovation solutions to provide your home with a modern yet ecofriendly, an elegant yet affordable and, most importantly, a beautiful, yet personal, touch. Our team at A to Z Remodelers and Builders would love to help you with any home repair, renovation or remodeling project.
Because we are a small business we provide each and every homeowner with a unique and personalized approach to changing the look and feel of your property.
Set up Face to Face meeting to discuss details and measure.
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Every project not the same.


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dennis@coachingcourses.pro
Coaching Matters
Team and Program Development Courses
High Performance & Mental Training Courses
Leadership, Team Building & Character Courses
Coaching MattersDennis Janzen2018-05-10T11:33:01-07:00
Coaching tips and updates from Dennis Janzen
Getting Better at Getting Better
By Dennis Janzen|2019-02-09T04:31:59-08:00February 8th, 2019|
The best coaches succeed because they're constantly working to improve themselves, and because they are constantly learning how to improve themselves.
Be What They Need Me To Be
By Dennis Janzen|2019-02-08T17:05:31-08:00December 21st, 2018|
Science suggests that the key to winning is the ability to stay focused on the task and in-the-moment.
It's All about Learning
By Dennis Janzen|2019-02-08T17:16:25-08:00October 19th, 2018|
"You haven't taught until they've learned." - John Wooden
Answering a Call to Singapore
By Dennis Janzen|2019-02-08T17:12:45-08:00May 10th, 2018|
Adventure, opportunity, answering a call? Probably all three. After a lifetime of highly successful coaching in North America, I have accepted a call to become the new Singapore Indoor Volleyball National Team Head Coach.
What Athletes Really Want from their Coaches
By Dennis Janzen|2019-02-08T17:15:53-08:00May 9th, 2018|
Coaching is hard…let's agree on that. There are no shortcuts. The best coaches have an amazing passion and hunger—one that is obvious and inspiring to their athletes.
The Call to Coaching
By Dennis Janzen|2019-02-08T17:15:02-08:00December 8th, 2017|
I love coaching. In fact, over 40 years ago I loved it so much that I decided to make it my life's profession. …and I'm excited to say that I'm still coaching.
© 2020 Dennis Janzen • All Rights Reserved • Website by Vibrant Content • Privacy Policy


Over the course of 2018, non-US institutional investors such as sovereign wealth funds (SWFs) and foreign pension funds (FPFs, and together with SWFs, "Offshore Investors") have considered the potential application of BEAT to them and their investee companies (Offshore Investor Affiliates or Affiliates), recognizing the many uncertainties presented by the BEAT provisions. Proposed regulations, issued by the US Treasury Department (Treasury) and the US Internal Revenue Service (IRS) on 13 December 2018 (Proposed Regulations or imply regulations), address some, but not all, of the uncertainties.
This Alert summarizes some of the major consequences of applying the Proposed Regulations (if they were finalized in present form) for Offshore Investors and their Affiliates.3 It also addresses the impact of BEAT on Affiliates and how, in turn, each Affiliate should consider BEAT in the context of its affiliation with an Offshore Investor.
BEAT imposes an additional US tax liability on any person subject to it. Because this tax liability is calculated without certain tax benefits (portions of deductions, credits, etc.), the tax base for the BEAT will generally be significantly higher than a taxpayer's "regular" tax base, and a BEAT can apply even if the taxpayer subject to it would otherwise have zero US tax liability. That is why the BEAT is sometimes referred to as a new alternative minimum tax.
Accordingly, the BEAT represents an additional, potentially significant tax liability for US corporations and US branches of non-US corporations. Such liability can significantly impact investment internal rate of returns.
Because BEAT may apply as a result of the actions or status of an investee company or of a co-investor, the Offshore Investor may consider obtaining contractual representations and covenants from such other parties when making an investment.
Thus, the first task for any Offshore Investor is to help its Affiliates identify whether any of them are or have any Taxpayers within their individual subgroups. In general, such Taxpayers will include US corporations and US branches of foreign corporations.
Once an Offshore Investor Affiliate has been identified as a Taxpayer, it must determine whether it could also be subject to BEAT (i.e., whether it is an "Applicable Taxpayer"). Each Taxpayer makes its own separate determination as to whether it is an Applicable Taxpayer, but must make that determination on an "aggregate group" (AG) basis.
Both concepts are discussed in more detail below.
Thus, the question is: Did the Taxpayer's AG have at least $500m in average Subject Revenues for the three-year period ending with the Taxpayer's preceding year?
This preceding year is the preceding calendar or preceding fiscal year depending on the Taxpayer's (then current) tax year. The year of any other member of the AG is irrelevant for this purpose. In effect, the Taxpayer must look at the GR of the Taxpayer's AG20 calculated with respect to the Taxpayer's own (prior) tax years.
A Taxpayer must average the Subject Revenues of its AG for that three-year period. In this respect, again, Subject Revenues exclude any intra-AG Subject Revenues.
In general, an AG is a group of corporations related bymore than 50% ownership. The regulations require the AG to be determined as of the end of the Taxpayer's tax year for which the BEAT liability is being computed.
The GR test is a three-year test. Although the Proposed Regulations are not entirely clear on the point, the Preamble states that the Taxpayer must take into account the gross receipts of "those aggregate group members" that are members of the AG as of the end of the BEAT test year (i.e., whether or not these same persons and/or other persons were members of the Taxpayer's AG as of the end of the tax years making up the three-year averaging period). The regulations however, also made another point in time relevant since what is intra-AG revenue depends on who was a member of the AG at the time of the given transaction.
Thus, it seems that the Taxpayer must calculate AG21 Subject Revenues as of each annual period in the Taxpayer's three-year testing period but would have to exclude those Subject Revenues that were generated among members of its AG as of the time of payment.
If the Treasury and IRS retain this interpretation, a Taxpayer will not be able simply to rely on prior-year data in constructing the next tax year's GR test average (i.e., because the relevant AG for each of the current tax year's "prior three years" may have changed by then).
The regulations are clear that foreign corporations are generally excluded from the AG except for their US Net Basis Income. Thus, a foreign corporation that is >50% related to a Taxpayer must be analyzed as being a composite of two parts – the US "branch" part that generates US Net Basis Income (and the related Subject Revenues) and a second part that is not subject to US Net Basis Income taxation. The first (i.e., the branch) part is a "member" of the AG. The second part is not. For purposes of the GR test, (i) the branch part's revenues are included in the US$500 million calculation except to the extent those revenues are intra-AG revenues (in which case they are ignored) and (ii) the revenues of the second part are ignored. Thus, for example, the SWF or FPF parent, assuming it is not itself subject to US Net Basis Income taxation, will not be part of anyone's AG nor (making the same assumption) will it itself be subject to BEAT.
This does not mean, however, that the connection is erased to the extent an SWF or FPF (or any other excluded non-US corporation) serves as the "link" connecting a Taxpayer to another member of an AG. In other words, a person that is not an AG member may still create the "more than 50%" relation (by connecting the Taxpayer with other entities into one AG) that results in a BEAT problem.
Once again, the Offshore Investor may want to help its Affiliates understand that the Offshore Investor's ownership of an Affiliate may create the BEAT linkage for that Affiliate with other Affiliates (since an Affiliate may well be unaware of the potential for such a "connection" to exist).
Again, this AG calculation is based on the transactions during the Taxpayer's tax year. Payments outside of that year are not considered in the calculation for that year.
In determining BEPs, the AG looks at the payments to foreign related parties. For payments made to AG members that are foreign corporations, the AG considers payments that are not (i) included in ECI or (ii) taken into account in determining net taxable income under an income tax treaty. Thus, BEPs may include payments to (or accruals with respect to)23 persons whose US branches are members of the AG as well as to Related Parties, no part of which is a member of the AG.
Thus, amounts that are otherwise deductible against US Net Basis Income tax liability and that are paid or accrued to persons that are not Related Parties are not BEPs and are, generally, included in the denominator25 of the BE% fraction (but not the numerator).
The regulations differentiate between the two US Net Basis Income categories: the ECI category requires obtaining a W-8ECI certificate; if the related foreign party determines its net taxable income under a US treaty, no such certificate is required.27 That said, a putative BEP payor may want to obtain confirmation from the related foreign party as to the party's intended treatment of such payments even in the latter case.
For payments that would be BEPs but are subject to US gross basis withholding (so-called FDAP income), the regulations confirm that a treaty claim will produce a pro rata reduction in BEP status (e.g., given the base US 30% FDAP withholding rate, a treaty claim of 15% withholding will result in 50% of the amount paid being treated as a BEP). (Of course, any reduction in withholding will require the payor to receive a proper withholding certificate under the usual US withholding rules).
An Applicable Taxpayer must calculate its "modified taxable income" (MTI) to determine whether the BEAT applies (i.e., to see if it paid "too little" in US tax).
The computation of MTI begins with the Taxpayer's taxable income (or loss) (Starting Point Income) and adds back the tax benefits of BEPs, as well as the BEP percentage of NOL carryovers. For this purpose, the regulations make clear that current year losses can reduce Starting Point Income below zero but NOL carryovers cannot (though they can reduce it to zero). NOL carryovers from pre-BEAT years work the same way except that their BEP percentage is zero (i.e., they do not result in any addbacks).
This means that the value of any losses for any BEAT calculation may depend on whether these losses are current year losses or NOLs – something that companies subject to BEAT should consider when planning to trigger losses.
Additionally, the US bank or securities dealer must be a member of that Taxpayer's affiliated group (a narrower concept than a Taxpayer's AG). Consequently, members of a Taxpayer's AG that are not also members of the Taxpayer's affiliated group (if any) should not cause that Taxpayer to be subject to a higher BEAT tax rate.
The statute provides that any interest deduction limitation resulting from the new 30% interest deduction cap under Section 163(j) first applies to interest paid or accrued to unrelated parties, thereby maximizing the potential BEP characterization of payments/accruals. For example, if a US corporation with $100 of income subject to these rules pays $60 in interest to an unrelated bank and pays $40 in interest to its related party non-US shareholders, the entire $70 disallowance under Section 163(j)32 applies first to the bank interest. Of the $40 paid to the related shareholders, $10 is subject to the Section 163(j) disallowance; the remaining $30 that has been allowed as a deduction for the year is subject to BEAT).
The Proposed Regulations further provide for a proportionate allocation of the remaining disallowed amounts between US and non-US related parties. As such, the 10 of Section 163(j) disallowance in the prior example would be apportioned between US domestic (if any) and non-US related parties on a proportionate basis.
These rules will be relevant to any blocker entities or corporate investments with related party leverage (e.g., the entities would not otherwise be "controlled commercial entities" under the Section 892 regulations and leverage is employed).
Partnerships are generally treated as "look-throughs" for purpose of the BEAT rules. As a result, for purposes of both the GR test and the BE% test, Taxpayers will need to "look through" entities treated (for US income tax purposes) as partnerships. Regarding the BE% test, (1) the "look-through" applies for purposes of determining payments or accruals made by a partnership (subject to an exception), as well as payments made to a partnership33 and (2) the foreign related party test also applies at the partner level. The "look-through" rules apply through multiple partnership tiers. Entities that are not partnerships but are instead disregarded (again, for US income tax purposes) are ignored for these purposes (i.e., they are, effectively, also "looked through").
This means that every SWFG affiliate should revisit its ownership structure to analyze whether different entity classification elections could improve (or impair) its BEAT situation. In addition, in theory, each such affiliate dealing with a partnership (or a disregarded entity) must determine the nature of the ownership of the counterparty ("all the way up"). This may raise significant practical difficulties.
The regulations also provide for look-through rules for payments or accruals to certain US non-grantor trusts, RICs and REITs whose beneficiaries include related foreign persons with respect to the payee.
The regulations confirm that, for payments qualifying for the services cost method only, the "plus" component will potentially be considered a BEP, not the "cost" component of the payment (or accrual). However, the "cost" component (similarly to certain other excepted payments) will not be included in the denominator of the BE% test unless the related foreign party (A) treats such amount as subject to US Net Basis Income taxation and (B) is not a member of the payor's (or accruer's) AG.
The regulations confirm that the portion of the statutory relatedness definition (for purposes of the BE% test) that invokes the US transfer pricing rules (Section 482) refers to the "control" test under those rules. As discussed above, this control test includes the concept of acting "in concert or with a common goal or purpose." The Treasury's preference for (arguably required by the Code) retaining such a highly factual determination likely increases the potential for litigation absent further guidance and/or objective limitations on the use of the concept.
The practical impact of this definition is that, even in cases where the Offshore Investor or its Affiliate owns less than 25% of a particular Taxpayer, payments or accruals to the Offshore Investor group may be considered BEPs, e.g., consider a minority investment in a US corporation that is structured as part equity and part debt, the interest on which would otherwise be deductible.
Although the regulations provide exceptions for amounts subject to Net Basis Income taxation and for amounts that are subject to US FDAP tax, they do not provide any exception for amounts that may be subject to US tax under other US regimes such as the "controlled foreign corporation" regime or the "qualified electing fund" regime.
Consistent with the effective date of the provision, the Proposed Regulations confirm that a depreciation (or amortization) deduction allowed in tax years beginning after 31 December 2017, for depreciable (or amortizable) property acquired from a foreign related party before that tax year is not a base erosion tax benefit.
The regulations expand on the specific filing requirements for entities that are Applicable Taxpayers (e.g., Form 8991).
Finally, the regulations include broad anti-abuse provisions aimed at transactions using intermediate entities to avoid the related foreign party rules, certain transactions designed to increase the denominator of the BEP fraction and certain other transactions.
Do any of my Affiliates include US corporations or US branches of non-US corporations?
For any such Affiliate, how broad is the Affiliate's AG and are there any Related Party payments (including accruals) being made to or by such an Affiliate?
Has the Affiliate met the three-year GR test (taking into account the Affiliate's AG) or the BE% test (looking at Related Party payments of the Affiliate's AG)?
Even if an investee company (or potential investee company) would not rise to the level of being an Affiliate, the Offshore Investor may, nevertheless, consider inquiring about that company's BEAT compliance plans. This will be an annual exercise with processes that need to be put in place to collect and analyze the required information.
Additionally, the BEAT could be triggered in a myriad of other ways, such as certain transactionsthat areotherwise tax-free.
Interested taxpayers are invited comments on the proposed regulations.
1. Tax Cuts and Jobs Act (P.L. 115-97).
3. This Alert does not address the regulations generally and, instead, focuses on the regulations' potential resolution of those questions. The terms SWF, FPF and SWF/FPF Affiliates are referenced in a non-tax sense. For example, it is not assumed that an SWF qualifies (or does not qualify) under Section 892 of the Code or that an FPF is necessarily a "qualified foreign pension fund" under Section 897(l) of the Code. Nor it is assumed a priori that such Affiliates are necessarily members of any BEAT "aggregate group," US "affiliated group" or otherwise "related parties" for purposes of the BEAT rules.
4. For example, most SWFs do not wish to be subject to tax on "commercial activity income." Hence, they may use a "blocker" for any investment likely to generate such income.
5. This could happen, for example, if the investee company already has potential base erosion payments and the investment causes the investee company to become subject to BEAT. This could also happen when there are pre-existing dealings between an Offshore Investor Affiliate and the investee company and the transaction itself turns those dealings into "bad" base erosion payments by creating a control relationship between that investee company and that Offshore Affiliate. In this case, the investee's tax rate may go up. This could also happen if the investee company already is subject to BEAT and the investment itself is structured using base erosion payments. In this case, the expected tax benefits (e.g., of interest deductions) may not materialize because of BEAT.
6. This could arise in the same fashion as described in note 5 (and the effect on the investee company should be similar).
7. This could happen because the investee company could have base erosion payments or US taxed revenues that would have to be taken into account in that Affiliate's determination as to whether it is subject to BEAT. This could also happen when there are pre-existing dealings between an Offshore Investor Affiliate and the investee company and the transaction itself turns those dealings into "bad" base erosion payments by creating a control relationship between that investee company and that Offshore Affiliate.
8. Some offshore blockers may benefit from the "qualified foreign pension fund" regime for FPFs. That regime provides relief from the "FIRPTA" tax imposed on gain from US real estate interests. However, even such FIRPTA-exempt blockers may have other types of income that could be taxed in the United States on a net basis.
9. As mentioned previously, although the BEAT could directly apply to SWF or a FPF, this is less likely than the BEAT's application to their Affiliates. If the BEAT did apply to any Offshore Investor directly, the analysis should be similar to the analysis we discuss later.
10. All "Section" references are to the Internal Revenue Code of 1986, and its regulations.
11. QFPF status is provided by Section 897(l).
12. It may be easier in those cases to estimate's the BEAT's significance.
13. See the later discussion of the Related Party concept.
14. A US consolidated group will constitute a single Taxpayer for this purpose. In general, all members of such a group must be US corporations and transactions between such corporations are covered by a separate set of US rules. The only limited exception is for certain interactions with Section 163(j).
15. Some entities that technically are corporations, e.g., RICs, REITs and "Subchapter S" corporations are, in general, excluded from being subject to the BEAT regime (in some cases, however, payments to such entities may still subject the payor to BEAT). Outside of certain private REITs or RICs, this exclusion will be less relevant to Offshore Investors.
16. As discussed later, that AG will, potentially, also change each tax year, including for purpose of making prior-year "gross revenue" calculations. See the discussion later.
17. Currency references in this Alert are to US$.
18. In some cases, a 2% BE% may apply. See the discussion later.
19. The idea is that payments or accruals that are, very generally, subject to US tax do not erode the US tax base and such amounts should also not artificially inflate revenues for the GR test.
20. Again, as discussed below, this is the "current" AG.
21. Again, the AG being determined as of the end of the current BEAT test year. In effect, the revenues of this "current" AG have to be calculated looking three years back as if such AG had existed (with the same constituent members) during those periods.
22. We say "very generally" because numerous exceptions and modifications abound. For example, various amounts are excluded from the denominator, such as certain deductions qualifying for the services cost method, certain derivative payments and certain other deductions.
23. The regulations also clarify that BEPs include amounts paid or accrued using cash or any other form of consideration (including property, stock or the assumption of a liability).
24. See the discussion referenced in note 13. The statute treats an AG as "one person" but the regulations explicitly state that they do not ignore BEPs made among AG members (except for amounts that are subject to net basis income taxation) with the Preamble stating, correctly, that any other interpretation would have eliminated the BEPS concept except for any BEPs to those persons that are "related persons" but not AG members. Again, the related person test is broader than the AG measure of relatedness. The test keys off a 25% relationship and includes many ancillary relatedness concepts (as set out in Sections 267, 707, 482 and even 318) that are not generally implicated in the AG definition.
25. Such amounts should not be seen as payable (or accrued to) members of the same AG since the Related Party definition should be broader than the AG definition.
26. Such amounts should not be seen as payable (or accrued to) members of the same AG since the Related Party definition should be broader than the AG definition.
27. This reflects a deficiency in the W-8 certification process wherein the W-8ECI certificate does not provide space for making treaty claims.
28. However, members of a Taxpayer's AG that are not also members of such Taxpayer's affiliated group (if any) should not cause that Taxpayer to be subject to a lower BE% threshold.
29. Fiscal year taxpayers may, in some cases, be subject to a blended rate with respect to a "straddle" calendar period.
30. However, members of a Taxpayer's AG that are not also members of such Taxpayer's affiliated group (if any) should not cause that Taxpayer to be subject to a higher BEAT tax rate.
31. Such other person could have its own BEAT liability. Also, if BEAT liability arises (and/or liability for related interest or penalties), then any shareholder may economically bear such costs through a reduction in the value of its investment (in the company subject to BEAT).
32. The $70 disallowed interest equals the excess of the 100 of total interest reduced by the "allowed" portion. That allowed portion is 30% of $100 total income that is subject to the limitation of Section 163(j).
33. As a technical matter, such determinations are made by looking at each partner's "distributive share" of the partnership's items of income, gain, deduction or of other amounts that could be base erosion tax benefits. For the GR test, the distributive share is of items of gross income.
Effective 6 July 2018, the United States (US) has implemented an additional 25% duty rate to be applied on a wide range of products imported..
20 July 2018 · News · Automotive & Transportation · Compliance and reporting · Consumer Products ..
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< Back to stories
Generation Queer
The Rainbow Youth Generation Queer (GQ) group meets every second Friday at Rainbow Youth HQ.
Young people between the ages of 13–18 who identify as queer, gay, lesbian, bisexual, transgender, takatāpui, fa'afafine, questioning or curious, come along to hang out, share their stories and support each other.
We called the group together to find out their thoughts on bullying, what to do to help people, and what schools can do to help students who are affected by bullying. Most of the people in the room had experienced bullying – either as a target, an instigator of bullying behaviour, or a witness.
Bullying is hard for everyone
"If you're being bullied for any reason, not just because you might be gay or something, it's really hard," says Rob. "I really struggled with finding out who I was, and having other kids at school harassing me all the time made it a lot harder."
But there is always support out there.
"Coming to Rainbow Youth has really helped me, knowing there are other people like me is awesome," Rob says. "Tumblr is also really good – I can have a rant about a bad day or a kid in my class, and I get so much love and support from my friends online."
Renee suggests finding a teacher who is sympathetic, and letting them know that you're unhappy.
"Not all teachers are supportive, and you have to know that. But there should be at least one teacher who you can talk to about this stuff, and who can help you when you're being bullied."
The group had a few tips for other young people who were being bullied:
Have a group of friends who can pull you away and intervene.
Ignore them, just walk away.
Find a safe space.
Talk to someone who will really listen and acknowledge you're hurt, and say it's okay.
Know you were in the right.
Ask your friends to stand up for you.
If you need to, you can change schools.
Stand up for others who are being bullied
"I didn't do anything when I knew a girl who was being bullied," says Sarah, "and I really regret it now. Ignoring the situation was just as bad as joining the bullies. Now I know I should have stood up for her; it just takes one person to stand up for someone to make a difference."
However, the group agrees that this isn't always easy.
"People don't stick up for you if you're being bullied for being gay, because they're worried they might get bullied themselves; that people will assume they're gay because they've got gay friends, or something," says Cooper.
If you do want to help someone who is being bullied for their sexual orientation or gender identity, the first thing to do is talk to them.
"Just ask: 'do you want to talk about it?' and be prepared to drop it if the answer's no. Especially if the bullying is about someone's sexuality or gender identity – they might not be ready to talk about it. Let them know you're there when they need you, but don't push it," says Taylor.
"Let your friend know you understand that they're hurt and angry," says Lizzie, "because they need to know that how they're feeling is okay."
"Take them to a safe place – it might be the counsellor's office or the library."
Parents should be supportive and listen
If your child is being bullied, the group recommends you don't charge into the school with guns blazing – take the time to listen to your child and find out what they need from you.
"Some parents are so worried about their kid's safety that they try to prevent them from expressing themselves," says Izzy. "That's not a great way to handle it. If your kid wants to form a support group, or be part of a Queer-Straight Alliance, you need to let them."
"Teenagers are in a weird space anyway, just be open to understanding them. Give advice about what to do, but let them make their own choices," says Witi. "Snatching away a cell phone or banning a computer might prevent bullies from getting to them, but many of us have really strong online communities that are a huge support to us – don't take that away."
However, it's important to take them seriously, and if needed, take action.
"Sometimes, the only thing you can do is change schools," says Pippa, "It's not a nice thing to think about, but it might be the best thing for your child. Research schools in your area and find one that has a supportive environment, maybe with support groups and peer support networks."
Find out about support that is available for people who identify as gay, lesbian, bi, or who may be questioning their gender. Contact Rainbow Youth, or check out their website for more resources.


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Home » News » EVs clash with 100% 'clean' energy in N.J.
EVs clash with 100% 'clean' energy in N.J.
Source: By David Iaconangelo, E&E News reporter • Posted: Thursday, December 19, 2019
New Jersey Gov. Phil Murphy (D) is seen here in a file photo. Phil Murphy for Governor
An Exelon Corp.-owned utility has asked New Jersey regulators to approve a $42 million electric vehicle program, but many officials are worried that a utility-backed network of chargers would prove too expensive for ratepayers alongside the state's other clean energy programs.
The proposal from Atlantic City Electric, which serves eight southern New Jersey counties, would fund thousands of new chargers, including just under 250 new plugs at highway rest stops, shore towns and other public locations.
It's the utility's attempt to resuscitate, and scale up, a moribund request for a $14 million program last year. Regulators have ignored the request, along with a $364 million, 40,000-charger proposal made by Public Service Enterprise Group Inc., or PSEG.
Inaction on those plans and on legislative items that would create rebates for EV sales and require construction of a statewide charger network, by utilities or other developers, has disappointed ChargeEVC, a 42-member coalition of advocates. Many of them had taken the election of Gov. Phil Murphy, a Democrat, as a sign that their years of frustrations under the previous governor, Chris Christie, were over.
The governor's fraught relationship with the Democratic-led Legislature has complicated matters, said Michael Brogan, a political scientist at Rider University who researches energy policies in the state.
But the main issue is the price tag: Officials in the Legislature and at the Board of Public Utilities are wary of blowback, after instituting expensive subsidies for nuclear plants, offshore wind and other forms of clean energy.
"In New Jersey, it always comes back to cost," said Brogan.
That may suggest that implementing the policies necessary to transition the state to 100% clean energy by 2050, in accordance with a landmark climate law passed this summer, could prove fractious.
"In concept, everybody agrees," Brogan said, "even across parties. But the details matter."
The state has taken some recent steps to promote electrification, establishing a 330,000-EV goal by 2025 and starting groundwork on a $30 million rebate program for EV sales, paid for with existing public funds.
Gary Stockbridge, regional president at Atlantic City Electric, acknowledged that stalled legislation on EV charging, and reservations from regulators, was driven by "the pancaking of all these different programs" for clean energy.
Stockbridge said he hears all the time from Board of Public Utilities officials who are "concerned." "If the overall impact of all these initiatives start to add an unacceptable level of impact to the customer, then what do we prioritize?" he said.
The state had seen bills calling for large buildouts "come and go, and not move forward," he added. "We're trying to make sure the message is clear that the longer we wait, the harder it'll be for the state to reach its goals."
Atlantic City Electric's plan includes measures to promote electric school buses and public transit, but the core of it is aimed at private cars.
The utility wants to build, own and operate 45 fast-chargers and 200 Level 2s sited in public places. Rebates would halve the price of 500 Level 2s for multifamily apartments, workplaces and fleets, and help up to 1,500 single-family customers pay for their own charger installations.
The entire program, said the company, would add about 54 cents to the monthly bill of an average customer.
Stefanie Brand, director of the Division of Rate Counsel, the state's ratepayer advocate, called it "regressive."
"The fact is that one-third of the state have difficulty paying their monthly bills. These are the people who'd be paying for this," she said.
"We have a very ambitious clean energy agenda in this state, and ratepayers are going to have to pay for a lot of it," she added, meaning utilities shouldn't be granted an undue share of the charging market. "That's not the way to bring prices down."


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Jerusalem Post World News
Venezuelan warship shoots, rams into German cruise vessel before sinking
Published: APRIL 3, 2020 10:39
The RCGS RESOLUTE
(photo credit: Wikimedia Commons)
US indicted socialist Venezuelan president for narcotics operation with terrorists
BERLIN – A Venezuelan navy ship fired shots at a German-owned cruise ship on March 30 and rammed into the passenger vessel, leading to the sinking of the warship in the Caribbean.
The Iranian regime-allied Venezuelan President Nicolás Maduro accused the captain of the RCGS RESOLUTE cruise ship of "terrorism and piracy" and sought to force the ship into a new direction on the high seas. The cruise ship, which had no passengers on board and was sailing under a Portuguese flag, has a reinforced hull that enables it to sail through ice water.
Columbia Cruise Services, the Hamburg-based company that owns the RCGS RESOLUTE, issued a statement on Wednesday: "In the early morning hours of the 30th of March 2020 (local time), the cruise vessel RCGS RESOLUTE has been subject to an act of aggression by the Venezuelan Navy in international waters, around 13.3 nautical miles from Isla de Tortuga with 32 crew member and no passengers on board."
The company added that "When the event occurred, the cruise vessel RCGS RESOLUTE has already been drifting for one day off the coast of the island to conduct some routine engine maintenance on its idle voyage to its destination, Willemstad/ Curaçao. As maintenance was being performed on the starboard main engine, the port main engine was kept on standby to maintain a safe distance from the island at any time."
Columbia Cruise Services continued, stating that "Shortly after mid-night, the cruise vessel was approached by an armed Venezuelan navy vessel, which via radio questioning the intentions of the RCGS RESOLUTE's presence and gave the order to follow to Puerto Moreno on Isla De Margarita. As the RCGS RESOLUTE was sailing in international waters at that time, the Master wanted to reconfirm this particular request resulting into a serious deviation from the scheduled vessel's route with the company DPA."
According to the statement, "While the Master was in contact with the head office, gun shots were fired and, shortly thereafter, the navy vessel approached the starboard side at speed with an angle of 135° and purposely collided with the RCGS RESOLUTE. The navy vessel continued to ram the starboard bow in an apparent attempt to turn the ship's head towards Venezuelan territorial waters."
The cruise company said the RCGS RESOLUTE sustained minor damages, not affecting vessel's seaworthiness, it occurs that the navy vessel suffered severe damages while making contact with the ice-strengthened bulbous bow of the ice-class expedition cruise vessel RCGS RESOLUTE and started to take water."
There were no deaths among the Venezuelan marines aboard the war ship. The Venezuelan authorities returned the navy personnel to safety.
The US Justice Department indicted the socialist President Maduro last month for running a criminal narcotics operation comprised of drug traffickers and terrorist groups.
The US State Department announced $15 million reward for information leading to the arrest or conviction of Maduro.
Tags Venezuela Navy cruise Nicolás Maduro


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La Fille publique est un film autobiographique français écrit et réalisé par Cheyenne Carron et sorti en 2013.

Synopsis

Fiche technique
 Titre : La Fille publique
 Réalisation : Cheyenne Carron
 Scénario : Cheyenne Carron
 Photographie : Prune Brenguier
 Son : Samuel Levy-Micolini et Pierre-Emmanuel Martinet
 Montage : Bertrand Puig-Marty
 Pays d'origine :
 Production : Cheyenne Carron Productions
 Durée :
 Date de sortie : France -

Distribution
 Doria Achour : Yasmeen
 Camille de Leu : Camille
 Agnès Delachair : Anna
 Pascal Elso  : le directeur Antellon
 Tristan Gendreau : Esteban
 Anne Lambert : la mère
 Camille Lavabre : Lavabre

Voir aussi

Bibliographie
 Isabelle Regnier, « Un joli film autobiographique réalisé par un ex-enfant de la DASS », Le Monde, 11 juin 2013
 Témoignage chrétien, 12 juin 2013
 « Haut les cœurs », Le Nouvel Observateur, 13 juin 2013

Liens externes

Film français sorti en 2013
Film autobiographique français

redpajama_set_name: RedPajamaWikipedia


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It's Cover Reveal Time!!
Hello everyone. I'm super excited to share with you my new cover for Tempted! This is the first chapter of Dalton's story and I cannot wait for you to read his story!!! Be sure to look for its release on Sept 23rd!!
Check out this steamy excerpt from Tempted—I cannot wait for you to read this book!
"What's that supposed to mean?" she quipped once more. "Are you threatening me… again?"
He smiled at her, hoping she could sense how hazardous her situation was at this moment. Dalton wasn't usually the kind of man who would force himself on anyone. He loved his kink, but he only practiced it in consensual unions. Dalton wasn't his brother— he had never taken anyone without consent, and he never would. Connor and he shared many proclivities, but his little brother had always had a darker edge than he. Delilah however, was pushing all of his buttons; one after the other, as though she were waiting for him—begging him—to respond with a show of dominance.
"I'm not threatening you," Dalton assured her. "I'm promising you. If you don't curb your tone, and apologize to me right away, I'm not only going to give you a lesson in bondage, but also one in respect."
Delilah's nostrils flared at the sound of his words. "You wouldn't fucking dare," she replied in almost a snarl. "I don't know who you are, Dalton Reilly, but you can't do a damn thing to me."
Dalton took a deep breath, steadying himself. "You're wrong, Delilah," he told her softly. "You came to me, looking for answers, and then—in the sanctuary of my own office—you try and charge me. That is not acceptable defences."
"Says you," she countered, dryly.
"Right." Dalton confirmed. "It's my rules, in my office in the building I help run, but you knew all of that before you brought your pretty little arse over here. Didn't you, Delilah?"
She bit her lip, the color in her cheeks growing stronger. "You think it's pretty?"
Her tone was laced with sarcasm, and the sound furled the tension in Dalton's groin. He couldn't wait to haul the aforementioned arse straight over his lap and tan it with his palm.
"You know I do," he murmured. "You're a smart girl, Delle. I know you can sense what's happening between us."
Delilah's eyes sparkled as Dalton confirmed the compliment. "Yet you're still going to give me that lesson?"
What was that? She almost sounded more hopeful than defiant.
"You're damn right I am," he replied, tugging her body forward with the ropes at her wrists. "It's about time you learned what happens when you defy me."
Dalton pulled harder, sending Delilah's body lurching toward him. Her eyes were as wide as saucers as she stumbled, her concern obvious, yet still there was only a barrage of abuse form her mouth.
"Get off me!" she barked. "You have no right to manhandle me this way. I didn't consent to this."
He sighed. Technically, Delilah was correct—she hadn't signed up for a spanking, but that was just tough, because a spanking was exactly what she was going to get. Dalton intended to leave her backside stinging, so that every time she sat down for the rest of the day, Delilah would think of him.
"You wanted to know more about BDSM, Delle." She landed against his lap, her bound hands grasping at his knees as her shocked face rose to meet his statement. Dalton smiled. "And you asked for a practical demonstration of my bondage skills. Now, you're just going to get a little bit more than you bargained for, that's all."
Dalton lifted her arms, taking Delilah's weight as he raised her back to her feet. The expression on her face was absolutely priceless, and now both her mind and her lips were stunned into silence.
"Get over here," he instructed, drawing the bewildered redhead around to his right side by her bound wrists.
Delilah gasped, but her feet were moving, and a moment later she stood trembling beside him.
"Can I assume you've never been spanked before?" Dalton knew his tone was mocking, but somehow, he couldn't help himself.
Exerting himself over Delilah like this was absolutely exhilarating. Yes, he'd dominated plenty of women before and he'd enjoyed virtually every encounter, but not like this. This was something else—the energy in the room was palpable—and so far, he'd only bound Delilah and threatened her with a spanking. Dalton's mind was filled with possibilities, his imagination considering each one as he tugged at the black ropes again.
"Delilah?"
"No," she rasped. "No, I haven't."
Her body was still, and dare he say, compliant, but those sky-blue eyes were ablaze with indignation.
"Since you're being punished for the way you behaved, Delilah, I'd like you to call me sir, or Mr. Reilly, if you prefer."
Fury sparkled in Delilah's eyes. "Sir?" She practically choked on the word. "No fucking way, Dalton."
Dalton jerked her wrists forward. Not enough for Delilah to lose balance, but enough to make her yelp in panic as she struggled to stay on her feet. "Will you just do as you're told?"
She turned to him, and now the venom in her gaze was obvious. "Yes, Mr. Reilly," she hissed.
Dalton sighed again. It seemed everything was going to be a battle with Delilah, but that was okay. He was too damn excited at the prospect of spanking her to much care, and anyway, hadn't she ceded in the end, giving him what he sought once he had pressed the point?
Their gazes locked, the intensity blazing between them almost as powerfully as the blush burgeoning at her face. "I'd love to say I'll go easy on you, Delilah," he told her. "But I'm not a liar."
Delilah sucked the air in between her teeth. "Wait!" she almost screeched. "You can't do this. You can't—"
He'd heard enough, and yanking hard, he sent Delilah crashing down over his thighs. She crumpled over him unceremoniously, seemingly temporarily stunned that he'd had the audacity to haul her down across his lap.
How the fuck? Her startled thoughts curled Dalton's lips, though of course, now Delilah couldn't see the gesture. How dare he? How dare he do this?
Her feet kicked out against the plush carpet of his office, her stiletto heels lost as she still screamed in protest. Dalton steadied her, ensuring her bound arms were okay before his attention turned back to her fabulous arse. He ran one palm down over the back of her pencil skirt.
Delilah panted, twisting her head to look at him. "You can't do this!"
Her cheeks were flustered now, her eyes watery as though she was on the brink of tears. Evidently, Delilah had not found herself in this position before, and it was clear that was the one point she had told the truth about.
"I am doing this, Delle," he said soothingly. "And things will go a lot smoother if you'd stop fighting."
The tension in her muscles seemed to peak at his request, and her legs came crashing back against the carpet again. "Fuck that!" The fury was back in her voice as well. "I am not going to let you do this."
Dalton shook his head. He didn't know much about the little firecracker across his lap, but he'd already garnered enough to acknowledge nothing could ever be easy with her.
"Have it your way then."
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Author felicitybrandonwritesPosted on September 9, 2019 Categories BDSM Romance, Erotic Romance, Erotic Romance novels, Erotica, Felicity Brandon, Spanking RomanceTags Coming Soon
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Scientific Nomenclature & Classification
Atomic & Molecular Physics
Chemistry Books
The Elements : A Visual Exploration of Every Known Atom in the Universe
4.43 (4,822 ratings by Goodreads)
By (author) Nick Mann , By (author) Theodore Gray
The Elements has become an international sensation, with over one million copies in-print worldwide. An eye-opening, original collection of gorgeous, never-before-seen photographic representations of the 118 elements in the periodic table. The elements are what we, and everything around us, are made of. But how many elements has anyone actually seen in pure, uncombined form? The Elements provides this rare opportunity. Based on seven years of research and photography, the pictures in this book make up the most complete, and visually arresting, representation available to the naked eye of every atom in the universe. Organized in order of appearance on the periodic table, each element is represented by a spread that includes a stunning, full-page, full-color photograph that most closely represents it in its purest form. For example, at -183?C, oxygen turns from a colorless gas to a beautiful pale blue liquid. Also included are fascinating facts, figures, and stories of the elements as well as data on the properties of each, including atomic weight, density, melting and boiling point, valence, electronegativity, and the year and location in which it was discovered. Several additional photographs show each element in slightly altered forms or as used in various practical ways. The element's position on the periodic table is pinpointed on a mini rendering of the table and an illustrated scale of the element's boiling and/or melting points appears on each page along with a density scale that runs along the bottom. Packed with interesting information, this combination of solid science and stunning artistic photographs is the perfect gift book for every sentient creature in the universe.Includes a tear-out poster of Theodore Gray's iconic Photographic Periodic Table!
Format Hardback | 240 pages
Dimensions 261 x 261 x 24mm | 1,369g
Publication date 01 Jan 2011
Publisher Black Dog & Leventhal Publishers Inc
Illustrations note 500 Color photographs
Bestsellers rank 51,834
Praise for The Elements:
"I don't know if this is the first coffee-table book paying lush photographic homage to the periodic table, but it is certainly the most gorgeous one I've seen." -John Tierney, The New York Times
"The Elements is a loving reimagination of the classic table." -Wired
"Gray's trademark dry wit and historical anecdotes bring even the most basic lumps to life." -Popular Science
"A great mix of science and art." -Discover
Praise for The Elements
"I don't know if this is the first coffee-table book paying lush photographic homage to the periodic table, but it is certainly the most gorgeous one I've seen." --John Tierney, The New York Times
"The Elements is a loving reimagination of the classic table." --Wired
"Gray's trademark dry wit and historical anecdotes bring even the most basic lumps to life." --Popular Science
"A great mix of science and art." --Discover
About Nick Mann
Nick Mann is the photographer of The Elements: A Visual Exploration of Every Known Atom in the Universe. Aside from having photographed more elements and compounds than probably anyone in the world, he is an accomplished landscape, sports, and event photographer. He lives in Urbana, Illinois. Theodore Gray is the author of The Elements: A Visual Exploration of Every Known Atom in the Universe; Theo Gray's Mad Science: Experiments You Can Do At Home, But Probably Shouldn't; Mad Science 2: Experiments You Can Do At Home, But Still Probably Shouldn't; and Popular Science magazine's 'Gray Matter' column. With his company Touch Press, Gray is the developer of best-selling iPad and iPhone apps, including The Elements, Solar System, Disney Animated, The Orchestra, The Waste Land, and Skulls by Simon Winchester. He lives in Urbana, Illinois.Theodore Gray is the author of the bestselling book The Elements: A Visual Exploration of Every Known Atom in the Universe and Theo Gray's Mad Science: Experiments You Can Do At Home, But Probably Shouldn't. He is the author of Popular Science magazine's monthly column, 'Gray Matter' and the proprietor of periodictable.com. He is also cofounder of Touch Press, an ebook company that is defining the future of publishing, and the cofounder of Wolfram Research, creators of the world's leading technical software system, Mathematica (c) and Wolfram ? Alpha (TM). He lives in Champaign-Urbana, Illinois.
5 59% (2,835)
3 9% (453)
2 2% (80)


This entry was posted in JAZ Urban Farm, The JAZ Farm Garden.
Glad to see you gained some perspective and are enjoying some of the fruits of your labor. We just got our Guernsey milk cow and I am in awe about how much milk we get from her. We milk morning and evening and get almost 3 gallons each time. This stuff is amazing, and we are starting to experiment with it. We have a batch of sour cream going and after running the milk through a cream separator (thank you amazon) we find we have a lot of skim milk we have been feeding to the broilers. It sure seems to make them happy! They've put on quite a bit of weight too. Nice to know my land can provide for multiple animals, including us! Hope the hoop houses work out for you. I've been meaning to give you a call at some point, but I always have so much to do on top of farming. Take care and say hi to the family.


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text:
Parenting Site
Current Board Agenda
Strong Families
Engaged Communities
Quality Early Learning
Integrated Health
Data / Reports
Elevating Parent Voices
"We're here to talk about the children."
Spoken by a small, bespectacled grandmother by the name of Zonia Sanchez, these seven words reached across the desk and grabbed the ear of the Lancaster lawmaker seated beneath the California State flag.
As Assemblyman Tom Lackey listened, Sanchez told a tale too often heard from other caretakers of young children like her.
A few years ago, Sanchez's daughter became a new mother. Yet because she was single, she could not go to college and take care of the baby at the same time. So she waited – and waited – to move up the waiting list for subsidized child care. Finally, Sanchez quit her job in order to take care of her grandson so her daughter could go back to college. Further attempts to enroll the boy in subsidized child care failed because her husband, a carpenter, and her daughter, a supermarket clerk, earned too much. Then, when the boy was 3, they tried to enroll him in a preschool program – but there were 150 children on the waiting list ahead of him.
"We had to wait a year for him to be enrolled. And there are hundreds, or thousands, of parents like us in the area." -Zonia Sanchez
"It was very frustrating," Sanchez recalled, her voice cracking with emotion. "We had to wait a year for him to be enrolled. And there are hundreds, or thousands, of parents like us in the area. You can see the need. Where can we find support? The children are at risk because if we want them to be positive members of society, early care and education is important."
Lackey, who started out as a special education teacher, responded with the three words Sanchez most hoped to hear.
"I get it," he said.
In an effort to help local and state elected officials better understand the challenges facing young children and their families in Los Angeles County, members of the 14 First 5 LA-supported Best Start Community Partnerships have shared their stories and concerns with lawmakers in face-to-face discussions, at city council meetings and in other public forums. The issues they raise range from early care and education to kid-friendly parks to neighborhood safety.
Best Start brings together parents and caregivers, residents, organizations, businesses, government institutions and other stakeholders to collectively build a vision and develop strategies to create the best possible community for young children and their families. They collaborate to improve a community's policies, resources and services to better support residents, and create that place where families can thrive. At the same time, Best Start provides the skills-building and leadership training to help them achieve their goals and ensure that children enter kindergarten ready to succeed in school and in life. This is done through groups called Community Partnerships, which meet on a regular basis.
"Best Start parents and residents have incredible insights and ideas about what can be done to create healthy environments for children." –Antoinette Andrews Bush
"Through Best Start, First 5 LA is being intentional about working with parents and residents as thought partners. Best Start parents and residents have incredible insights and ideas about what can be done to create healthy environments for children," said Antoinette Andrews Bush, First 5 LA Director of Communities. "To help elevate these insights and ideas into positive change, First 5 LA, through Best Start, has supported trainings and workshops that help parents and residents to better elevate their voices to advocate for healthy, safe and nurturing environments for young children."
"Legislators are constantly bombarded with legions of special interests groups and professional lobbyists vying for their attention," said First 5 LA Vice President of Policy and Strategy Kim Pattillo Brownson. "Parents uniquely can break through all of the noise because children are not a special interest group. Parents can mostly clearly share how they are striving – and often struggling – to give their children a fair shot at success. First 5 LA's role is to elevate their voices and then push hard for solutions that better support our kids."
Sanchez, a member of the Best Start Lancaster Community Partnership, was joined in Lackey's Lancaster office in April by Best Start Palmdale Guidance Body member Lilia Sanchez and Best Start Palmdale President Sabrena Whigham. They were accompanied by First 5 LA Government Affairs Manager Tessa Charnofsky and Community Relations Officer Alejandra Marroquin.
As illustrated by Sanchez's story, the top of the agenda in the meeting with Assemblyman Lackey was ensuring that young children have an opportunity to learn. While Governor Jerry Brown's revised budget in early May provided some good news in that arena, significant child care and early education shortages persist. The California Budget and Policy Center found that child care and preschool is still funded 20 percent below pre-recession levels and that a typical single mother in California would have to spend two-thirds of her paycheck to cover child care costs. In Los Angeles County, licensed early care and education centers and family child care homes are only able to serve 1 in 7 working parents with infants and toddlers, according to The State of Early Care and Education in Los Angeles County: Los Angeles County Child Care Planning Committee 2017 Needs Assessment. Two parents working minimum-wage jobs full time now earn "too much" to qualify for state subsidized child care and preschool. Statewide, more than 1.2 million children eligible for subsidized child care did not receive services from state programs in 2015.
Whigham, a 30-year-veteran child care provider, pointed out to the Assemblyman that the child care businesses, too, are being impacted. She has helped a number of low-income parents acquire scholarships to pay for their child care and covered costs in some cases when parents struggled with state subsidy eligibility requirements and processing problems.
"My struggle as a business is helping parents because they are struggling." -Sabrena Whigham
"My struggle as a business is helping parents because they are struggling," Whigham told Lackey. But, she added, she tries to ensure every child has access to early care and education because, if she doesn't, "the children are missing out."
While noting that "there are many ongoing demands of state government funds and just a limited amount of money in the pot", Lackey praised the Best Start trio for making "a very good argument today to a very significant problem in early child care and education, and to make sure we give children the skills they need to be competitive. It's a competitive world."
This is a problem that deserves attention without punishing the group of people that need help, he added. "It's difficult. Children don't choose their family's circumstances."
Then the lawmaker paused.
"Sharing your stories is what I need to hear," Lackey said. "Otherwise, I'm hearing a statistic. It doesn't have the same impact as when someone comes in and looks you in the eye and shares a story."
From her home in El Monte, Yadira Lue can see Zamora Park across the street. And when her 4-year-old boy wants to go play on the swings, she takes him outside.
And walks past the park.
And keeps walking, and walking, and walking.
Two miles later, she is at the closest safe park with play equipment for her young child: San Angelo Park in La Puente.
"I see people hanging out there who should not be there after 10 or 11 at night." -Yadira Lue
The reason: Lue does not like what she sees going on in Zamora Park from her home.
"I see people hanging out there who should not be there after 10 or 11 at night," she said. "And there are homeless people in the mornings."
And while the gang problem no longer plagues the park, the history of violence is still etched in the burned benches and lingering graffiti. Nor does the decaying equipment and lack of illumination inspire Lue to play with her young son across the street.
Fortunately, Lue found a place to share her concerns over Zamora Park last year within the Best Start El Monte/South El Monte Community Partnership, where she is a member. Together, they began work to improve the 5-acre park. In January of 2017, Lue and several members of the partnership visited the park to document the needs and opportunities for enhancement, taking photographs and talking to an El Monte Police officer who patrolled the park about his security recommendations. Partnership members also visited nearby Gibson Mariposa Park in El Monte to take photos of that park's amenities for comparison to Zamora Park.
Meanwhile, the Best Start El Monte/South El Monte Community Partnership learned that the City of El Monte was already considering doing improvements at Zamora Park and was in the early stages of this process, eliciting community feedback and working with an architect on early designs. Sensing the opportunity to work with the city to enhance the park, the partnership decided to deliver their "wish list" for the park at the March El Monte City Council meeting.
For Lue, this would have been an impossible task not long ago.
"In Best Start, there are a lot of trainings about how we can have a voice in the community and how we become involved and elevate our voices, because sometimes we are afraid to do this." -Yadira Lue
"I used to be embarrassed or shy," she recalled. "In Best Start, there are a lot of trainings about how we can have a voice in the community and how we become involved and elevate our voices, because sometimes we are afraid to do this. Through those trainings, I became a little more relaxed and gained confidence to do public speaking."
So when the day of the city council meeting came, Lue was there with her fellow Best Start partnership members and First 5 LA Community Relations Manager Fabiola Montiel to make their case for enhancing Zamora Park with a presentation full of research, photos, and numerous statistics. Among these:
Parks that are attractive and safe are places where families come together. When families utilize a park, they become the guardian of that park, and they help keep away the criminal element.
Parks are centers of community that serve to build social connections with residents in the community. (Research shows that increasing social connections can strengthen families and help reduce parent isolation that can create stressors within families.)
A 2012 UCLA Center for Health Policy Research report found that 50 percent of El Monte's children are overweight or obese. Having a place where children can run and play will help them and their families live healthier, more active lifestyles.
Lue and her fellow partnership members also presented the city council with a wish list that included park cleanup and removal of damaged benches and tables. Bigger wishes included adding protective roofs and shelters for the kids' play areas to protect them from the sun as well as the development of a "Splash Area" where local children can play in cool water during hot summer months.
Asked how she felt after her first experience speaking to her city council, Lue said simply: "It felt good."
"They didn't do a good job," said El Monte Mayor Andre Quintero. "They did a great job."
"They were very effective," Quintero continued. "They had all their research done. They had pictures, graphics, and they were very measured in their requests. They were speaking on behalf of their children that they would like to have safe places for kids to play in. They were very determined to make an impact for the children of the community for that park."
"Having Best Start help parents understand that their voices do matter helps our government be more effective and more responsive." -Mayor Andre Quintero
The benefits of Best Start's participation in the city council meeting go beyond just one park, he said.
"We can get a dry report from our staff, but when we hear from community members, it gives us a better perspective of their concerns," Quintero said. "Having Best Start help parents understand that their voices do matter helps our government be more effective and more responsive."
So effective was the presentation, in fact, the city asked the partnership to write a letter in support of a $5 million state grant application for the city's proposed Zamora Park Renovation Project.
"Whenever you have community people who are organized and unified in one single voice advocating for something, that speaks to something in a different voice than just government does," Quintero said of the partnership's letter of support. "It lends a weight of credibility to our application. Funders get to see there are real people behind these services."
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Sulon Q™, the world's first and only all-in-one, tether-free, "wear and play" headset for VR, AR and spatial computing, is getting ready to disturb the market.
No tracking sensors, no wires, no smartphones and state of the art graphic processing capability. This is how virtual reality will probably look like in the future. A great example of it is Sulon Q™ headset. Unveiled by Sulon Technologies at the 2016 Game Developer Conference on March 14, 2016, the device is the world's first and only all-in-one, tether-free, "wear and play", all in one, headset for virtual reality, augmented reality, and spatial computing.
Simple and intuitive all-in-one, tether-free, "wear and play" design. There are no confusing minimum specs to be concerned with. No tangled wires, no external tracking systems for movement or gestures. Everything you need is onboard.
VR and AR: Sulon's advanced Spatial Processing Unit combines revolutionary, real-time machine vision technologies enabling you to effortlessly enhance the real world through augmented reality applications, and seamlessly transition from the real world to virtual worlds. The Spatial Processing Unit provides real-time environment mapping and tracking from the inside outward, dynamic virtualization for VR/AR fusion, and gesture recognition.
Console-quality graphics and powerful processing – AMD FX-8800P processor at up to 35W with Radeon™ R7 Graphics leveraging AMD's Graphics Core Next architecture. The full performance of 4 computer cores and 8 GPU cores are unlocked through a revolutionary Heterogeneous System Architecture (HSA), enabling the cores to share memory to work together for dramatic performance and efficiency. The result is a solution that is optimized for modern workloads and media formats, capable of driving the latest graphics APIs including DirectX® 12 and Vulkan™, and able to render stunning video game console-quality visuals on a beautiful 2560×1440 OLED display. The Sulon Q™ headset also integrates AMD's LiquidVR technologies to help ensure smooth and responsive VR and AR experiences.
Incredible spatial audio, based on AstoundSound® technology, lets you hear sounds within a complete spherical soundscape with advanced room simulation software algorithms that provide outstanding depth perception using the headset's 3.5mm audio jack in combination with custom spatially-optimized Sulon Q™ earbuds.
More details on the Sulon Q™, including the price which hasn't been discussed yet, the headset will be revealed shortly before launch, expected late Spring. For more information, click here.


TOMORROW (Dec. 31st) Last Day to save an extra $100 on SpiceWorld 2011!
Your last chance to register for SpiceWorld 2011 (Spiceworks' annual user conference in Austin, TX) at the super low rate of $249 is ending with the year 2010.
As of 12am (CST) January 1, 2011 the price of SpiceWorld 2011 will be going up to the Early Bird Rate of $349...so don't miss out on the last day of these killer savings!
Thanks for the reminder Raychelle.
What Are Most Common Searched Terms By SpiceHeads in 2010?


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Botanical Bounty - Laguna Beach Garden Design Ideas
Saturday, March 22, 2014 at 8:15AM
Environmental Designs
Botanical Bounty
Local experts weigh in on designing an outdoor space that incorporates all of the comforts of home—green thumb optional.
Section by Somer Tejwani
Ruben Flores, Craig de Pfyffer and Gene Sottosanto cultivate and make possible some of the most unique and beautiful residential outdoor spaces in Laguna. With experience accenting anything from a cottage retreat to a complicated cliff-side estate, each of these experts takes pride in designing landscapes that complement that natural environment while remaining eco-friendly. Here, the three share their best-kept secrets for creating the garden of your dreams.
Personalize the Space
With the right plants and a little furniture, the outdoors can feel as intimate as the inside of your home. Ruben, a Laguna Nursery landscape designer and horticulturist, suggests trying to personalize your garden with the use of furniture such as a simple wood platform deck, or even art that you'd normally hang indoors. This will help make the space feel more like an extension of you. Water features also create habitats for birds, dragonflies and other wildlife, says Craig, a landscape architect and Environmental Designs Landscape founder. "Install a water reservoir with a recirculating pump and add a low-voltage underwater light for interest at night," he says.
Another way to customize the space is to think of how you'll be using it. Is your goal to create privacy? A space to have cocktail hour or dinner with friends? Once goals are set, remember to "have fun—the garden should be a place of inspiration and joy. Don't create a maintenance monster that you dread," Ruben adds.
Gene, known as Green Gene, has been a landscaper and gardener in Laguna Beach since the mid-1970s and agrees that low maintenance is the way to go. "I don't like to do high-maintenance, low-production gardens—you know, everything mowed and sheared in a straight line. It should be a little more relaxed and not as logical," he says.
Being eco-conscious doesn't have to mean giving up style. Choose plants that tolerate less water, attract wildlife and, if possible, are California natives. Craig also suggests installing a smart controller for the automatic sprinkler system. "Smart controllers adjust the amount of water applied to the landscape based on weather conditions to conserve water," he explains.
Craig adds that native plants or a meadow of drought-tolerant grasses reduce the water, fertilizer, pesticides and maintenance requirements for a healthier environment. Ruben suggests Southern California native Ceanothus (the California blue lilac) and citrus trees. "Citrus is fragrant, gives fruit and is a beautiful tree," he says. Craig says a great flowering perennial is the Penstemon heterophyllus (the Margarita BOP), which attracts hummingbirds to the garden.
In addition to the aesthetic benefits, going green is also economical. "You don't have to pay an exorbitant water bill if you plant drought-tolerant plants," Gene says. "For example, the California walnut is edible, drought tolerant and attracts birds."
Whether you opt for an eco-friendly environment or a sacred sanctuary where you can fall into your own thoughts, gardens are personal spaces meant to be reflective of your personality.
http://lagunabeachmagazine.com/botanical-bounty/
Article originally appeared on Landscape Design (http://www.environmentaldesignslandscape.com/).
See website for complete article licensing information.


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JUST AIRED ON ABC NEWS! INKED is featured as this season's festival beauty trend! Click to watch the full video!
Our good vibes tattoo featured in Refinery29's round up of must-have Coachella beauty products!
We loved seeing our cloud design on Refiner29's snapchat story!


What fee amount is charged for transfers and when are the funds credited to the account?
I have forgotten the mnemonic phrase or password. How can I recover access to my account?
What is the link "Payment request URL" used for?
I am trying to send funds from the exchange to my Rahakott Bitcoin сash address, but there is a message that says that this type of addresses is not supported, what should I do in that case?
The recipient requires the transaction id after I sent the funds. Where can I find it?
How can I verify that the wallet really sent the funds to the recipient?
In the wallet settings I enabled "Renew address on incoming transaction", then I was sent money, my address was automatically updated and the sender transferred funds again to the old address. What will happen to this money?
What will happen if I create a temporary address and after its lifetime expires it will be credited?
I accidentally sent bitcoins to my bitcoin cash wallet, what should I do?
I have enabled authentication with the one-time password that is displayed on the phone. How can I log into my account if something happens to my phone?
My one-time password stopped being valid, although everything worked fine before. How to fix it?
What is 'strong mixing' used for?
Fee amount, number of confirmations of the network required for crediting your account can be found on this page.
It is impossible to recover your mnemonic phrase. Any possibility of recovery affects the safety of your wallet or its anonymity, so it is extremely important to make backups of your phrase. Keep all backups encrypted, and also consider the possibility to print the mnemonic phrase and securely hide it.
You, as a payment recipient, can give a single link to all senders. After following the link, every sender will receive an individual address for making the payment. Senders will only have to transfer funds and inform you about the used address so that you can confirm receiving the payment. The senders themselves do not even need to create a wallet on Rahakott.
Currently, there are two types of Bitcoin Cash addresses in use: addresses in CashAddr format (they usually begin with the prefix 'bitcoincash' following the letter 'q') and legacy-addresses (begin with the digit '1'). Both addresses are displayed on the page "Deposit". The address in the CashAddr format is shown in black and the address in the legacy format - in gray. If the sender does not support the CashAddr format, you can always use a legacy address.
The transaction identifier is displayed after hovering the mouse over the (i) sign near the recipient's address on the Deposit page - History block and also in the History section of the menu. To copy it completely, point at it with the mouse, double-click with the left mouse button to select and press Ctrl + C for copying, then switch to the desired application and press Ctrl + V to paste it. Note that the sign is only displayed for transactions passed through the blockchain. If the recipient requires the transaction id, do not forget to check "Do not use internal transfer" box, by this means, it is guaranteed that the transaction will be passed through the blockchain.
There are numerous websites that allow you to verify sending by providing your transaction id. They show transaction details including the recipient and the amount (information about the transaction id can be found above).
All the services that are specified above are external and we cannot guarantee their constant availability and workability.
When updating the address on the "Deposit" page, your previous address is moved to the address list on the "Addresses" page. All the addresses on this page are active and you can receive funds to any of them, therefore both payments will be credited to your balance.
Even after the expiration of the address, it continues to exist, although it does not appear in the list of your addresses. Nevertheless, the funds received to such an address will be credited to your balance and appear in your wallet.
When sending it is vitally important to check not only the amount but also the type of coins that you send. In case of an error, technical experts of the wallet can try to fix it. In case of such a situation, you need to contact the technical support of the wallet. The recovery of the mistakenly sent funds costs 1% of the amount but no less than $50 in the equivalent of the cryptocurrency that was deposited into the wallet. The process takes up to 14 working days. Note that if you sent coins of one kind from the Rahakott wallet, and the receiver's purse (not Rahakott) accepts coins of a different kind, then you need to contact the support service on the wallet-recipient side.
There is an alphanumeric code on the page for enabling a one-time password. It is shown under the QR-code and it should be written down and saved in case of a breakdown or loss of your phone. You can enter this code on a new device to receive one-time passwords for your account again. If you have already enabled the one-time password but have not written down the alphanumeric code, you can temporarily disable two-factor authentication, then go back to its activation page, write the new alphanumeric code, take a picture of the QR code and enable two-factor authentication again.
The generation of one-time passwords depends on the correct time of the mobile device. Sometimes you need to synchronize this time. For example, in Google Authenticator, you can do this by selecting 'Settings' - 'Time correction for codes' and clicking 'Sync now'.
The mixing service is designed to anonymize transactions and significantly obfuscate their tracking. When you use 'strong mixing', the chain of receiving and sending addresses in the blockchain is broken and it becomes impossible to associate you as a sender and your transfer with the recipient. Even if a violator or the controlling authorities in any way found out that the address belongs to you, this transaction would look like someone else has done it. If you check the box "use strong mixing" (similar to the mixing code for regular mixers), you are guaranteed to receive cryptocurrency from the addresses that do not belong to your account. The 'use strong mixing' feature is available when the wallet balance is at least 10 minimum network fees. Please note that the fee for strong mixing is 1% of the transfer amount plus the minimum network fee.


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Q: Balls in urn conditional probability An urn contains 5 red, 7 green, and 8 blue balls. Three times in a row, we pick a random ball (uniformly) from the urn and then a) replace  or b) not replace it.
If the first two balls have the same color, what is the probability that the third ball also has the
same color?
What is the probability of this scenario for with replacement or without replacement. I am confused on this one as I tried just summing the probabilities and I got 100% for without replacement which is obviously not right. I think it has something to do with conditional probability, but I'm confused as to how I would use that.

redpajama_set_name: RedPajamaStackExchange


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Samurai Shodown released for PS4 & XB1
Written by Suzie Ford on June 25, 2019 | OpenCritic
Samurai Shodown has been rebooted for a new age. Today's PlayStation 4 and Xbox One release brings back thirteen of the iconic original game's characters along with three all-new characters. This marks "the first release in the franchise since 2008 and over 25 years since the release of the original".
Players will have a number of game modes including Practice Mode, Online Mode, Story Mode, Battle Mode and Dojo Mode:
A Season Pass offering is also available for Samurai Shodown, which will see further characters added to the roster over the coming months. Fans who purchase Samurai Shodown before June 30th will receive the Season Pass free of charge. SNK has also announced the full line-up of DLC characters that will be included in the season pass and released in the following order: Rimururu, Basara, Kazuki Kazama, and Wan-Fu.
In addition to the launch, SNK are pleased to outline their ongoing commitment to the franchise as an emerging competitor in the esports scene with Samurai Shodown's upcoming inclusion at the Evolution Championship Series, the largest and longest-running fighting game tournaments in the world. EVO brings together the best of the best from around the world in a dazzling exhibition of skill and fun, as players and fans gather to honour the competitive spirit in an open format and determine a champion.


Having got rained off from our visit to the Huntington a couple of weeks ago, Jim and I decided to return Memorial weekend to see what we'd missed. In particular we wanted to see the desert garden which we had seen two years ago and you can read my previous blog here. This ten acre garden has been developing for over 100 years and is regarded as one of the finest desert gardens in the world.
It features 5000+ carefully labelled species and cannot fail to enthuse any gardener about desert plants and landscape. Some of the 500+ barrel cactus originate from seed sown in 1915. Our last visit was in February when many of the aloes were in bloom but this later visit gave us wonderful color from numerous blooming cacti. I'm a convert!
Climbing onion - not for the kitchen!
Caesalpinia cacaloco - no desert animal would eat this!
Lophocereus schottii - one of nature's ugly plants!
Star of the show - Trichoceresus 'Apricot Glow' - I've got one on order!
We did visit other parts of the garden and I'll share those with you next time but the desert garden was today's show stopper!
Climbing Onion - new to me, and maybe my favorite plant you showed, though I like anything with boldness and spines.
And you're now a convert? I wonder what you weren't into about desert plants before...unfamiliarity? Seeing them poorly used? I know some plant collections without a shred of design or how their desert plants work together with the space, and those would seem a turn-off.
When I first came to this area I loved the luxuriant, colourful sub-tropicals - bougainvillea, lantana, hibiscus and so on. Most desert plantings were by comparison bland and dull using the same few succulents again and again. But in recent years, the choice of desert plants, even in places like Lowes has hugely increased. I also think designers have had to think in more adventurous ways to display them.
Love seeing photos of that garden. Will hopefully make it there myself one day.


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Michael Looney
He is originally from Fort Worth ,Texas.
He began working on WW-II vintage aircraft (Primarily the B-29, & the B-24) as a volunteer mechanic for The Commemorative Air Force in Midland Texas in 1990. He continued to work on them until 1995 when he became a licensed flight engineer on the B-29. He has accumulated over 500 hours as an engineer in this airplane. He has over 20,000 hours experience working on these airplanes over a span of 13 plus years.
He began working on Lyle Shelton's "RARE BEAR" in 1993 & worked on it until 1999 when I became involved with Unlimited Air (Bill Rheinschild's Air Racing Team) as a mechanic on his Hawker Sea Fury at the Reno Air Races. He has worked with his team as a volunteer at the races until becoming a full time employee in November 2002. He now resides in Jerome Idaho and work with Bryan Marsh at The Jerome County Airport.
His main area of expertise is radial engines, primarily the Curtis-Wright 3350.
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