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Amarchand & Mangaldas & Suresh A Shroff & Co vs. ACIT (ITAT Mumbai)
Posted on December 23, 2020 by editor — 4 Comments ↓
CORAM: Pavan Kumar Gadale (JM), Pramod Kumar (VP)
SECTION(S): Article 12, Article 14
GENRE: International Tax
CATCH WORDS: Fees for Independent Services, Fees for technical services, India-Japan DTAA, legal fees
COUNSEL: Dishesh Shrivastava, Dr. S M Lala, Harsh Bafna
DATE: December 18, 2020 (Date of pronouncement)
DATE: December 23, 2020 (Date of publication)
The AO's refusal to grant foreign tax credit under article 23(2) of India Japan DTAA on the ground that the assessee's income (legal fees) was not taxable in Japan under Article 14 (Independent Personal Services) & that the taxes were wrongly withheld in Japan is not justified. The income could have been taxed under Article 12 (Fees for Technical Services). Even otherwise, one has to take a judicious call as to whether the view adopted by the source jurisdiction of taxing the income is a reasonable and bonafide view, which may or may not be the same as the legal position in the residence jurisdiction. The view of the treaty partner should be adopted unless it is wholly unreasonable or manifestly erroneous
So far as determination of question as to whether or not the taxation has been done in the source country "in accordance with the provisions of this Convention, may be taxed in … (the source jurisdiction)", one has to take a judicious call as to whether the view so adopted by the source jurisdiction is a reasonable and bonafide view, which may or may not be the same as the legal position in the residence jurisdiction. While it is indeed desirable that there should be uniformity in tax treaty interpretation in the treaty partner jurisdictions, it may not always be possible to do so in view of a large variety of variations, such as the sovereignty of judicial systems, domestic law overrides on the treaty provisions, the legal framework in which the treaties are to be interpreted, and the judge-made law in the respective jurisdictions etc. In a situation in which a transaction by resident of one of the contracting states is to be examined in both the treaty partner jurisdictions, from the point of view of taxability of income arising therefrom, different treatments being given by the treaty partner jurisdictions will result in incongruity and undue hardship to the assessee.
Bank of India vs. ACIT (ITAT Mumbai)
Posted on December 23, 2020 by editor — 1 Comment ↓
CORAM: Amarjit Singh (JM), Pramod Kumar (VP)
SECTION(S): 115JB, 90(2)
GENRE: Domestic Tax, International Tax
CATCH WORDS: Tax Credit, Taxation of foreign branches
COUNSEL: C. Naresh
(i) The fact that profits of foreign branches of a resident are taxed outside India under tax treaties does not imply that the said income is not taxable in India. The entire global income has to be taxed in India. The assesseee is entitled to credit for taxes paid abroad, as admissible under the treaty or the domestic law. (ii) S. 115JB applies to banking companies after the 2012 amendment. Even profits of foreign branches which are taxed under the tax treaties are also liable for MAT. (iii) The argument that S. 90 overrides S. 115JB and so the incomes taxed abroad should be excluded from taxation of book profits u/s 115 JB is not correct. Treaty protection come normally into play for taxation of a non-resident in India, i.e. source country taxation, and not for taxation of a resident in whose hands global income is to be taxed anyway. All that one gets in the residence jurisdiction, by the virtue of tax treaties, is tax credits for the taxes paid abroad.
The effect of Hon'ble Supreme Court's judgment in Kulandagan Chettiar (267 ITR 654) that income taxable in the source jurisdiction under the treaty provisions cannot be included in total income of the assessee is clearly overruled by the legislative developments. It is specifically legislated that the mere fact of taxability in the treaty partner jurisdiction will not take it out of the ambit of taxable income of an assessee in India and that "such income shall be included in his total income chargeable to tax in India in accordance with the provisions of the Income-tax Act, 1961 (43 of 1961), and relief shall be granted in accordance with the method for elimination or avoidance of double taxation provided in such agreement". A coordinate bench of this Tribunal, in the case of Essar Oil Ltd (supra) also proceeded to hold that this notification was retrospective in effect inasmuch as it applied with effect from 1st April 2004 i.e. the date on which sub-section 3 was introduced in Section 90.
DZ Bank AG – India Representative Office vs. DCIT (ITAT Mumbai)
SECTION(S): Article 11, Article 7, India-Germany DTAA
CATCH WORDS: India-Germany DTAA
COUNSEL: Nitesh Joshi, P.J. Pardiwalla
(i) A representative office of a foreign enterprise is not a taxable unit. The foreign enterprise is the taxable unit. A return of income filed in the name of the representative office, with the PAN of the enterprise, offering only the income of the representative office & excluding the other Indian income of the enterprise is not proper. However, as the error is inadvertent and without any consequences in terms of loss of revenue, a pragmatic approach must be adopted and the assessee should not be subjected to avoidable inconvenience (ii) As regards the taxability of interest income under the India-Germany DTAA, as the debt claim in question was not "effectively connected" to the alleged PE, the exclusion article 11(5) was not triggered and the taxability under article 7 does not come into play (Entire law discussed in detail)
It is an undisputed fact that the entire related interest income has been brought to tax in the hands of the foreign enterprise, even though on gross basis under article 11. In case any income is brought to tax on account of ALP adjustment, and bearing in mind the fact that such an income will also be relatable to earning the same interest income, it will indeed result in a situation that for revenue of 'x' amount earned from India, what will become taxable in India will be an amount more than 'x' amount- something which is clearly incongruous. The taxable amount in a tax jurisdiction cannot, under any circumstances, be more than the entire revenue itself in that jurisdiction. In this view of the matter, even an income on account of ALP adjustment for free rendition of services by the Indian representative office to the foreign enterprise itself- even if that be treated as an associated enterprise and a hypothetically independent entity, in the cases of banks where entire interest revenues are taxed on gross basis, is ruled out.
Interactive Avenues Private Limited vs. DCIT (ITAT Mumbai)
Posted on December 18, 2020 by editor — No Comments ↓
SECTION(S): 40(a)(i)
CATCH WORDS: TDS disallowance
COUNSEL: P.J. Pardiwalla
Section 40(a)(i) is a restriction on deductibility of expenses u/s 30 to 38. If the related expenditure is not claimed as a deduction u/s 30 to 38, this disallowance cannot be pressed into service at all. As the assessee is an advertisement agency and advertisements are placed by the assessee on behalf of its clients, there is ordinarily no occasion to claim the costs of advertisements as deduction in computation of its business income. The revenues, in the case of advertisement agencies, consist of only the commission received in respect of the advertisements so placed
Unless a claim for deduction in respect of payments made to Facebook Ireland Limited is made in the computation of business income, there cannot be any occasion for invoking section 40(a)(i) for its disallowance in computation of business income. As we have analyzed earlier also in this order, section 40(a)(i) acts as a restriction on the deductibility of expenses under section 30 to 38, and, as a corollary to this legal position, when the related expenditure is not claimed as deduction under section 30 to 38, this disallowance cannot be pressed into service at all
State Of U.P vs. Sudhir Kumar Singh (Supreme Court)
Posted on November 21, 2020 by editor — No Comments ↓
CORAM: K. M. Joseph J, Navin Sinha J, Rohinton Fali Nariman J.
SECTION(S): Natural Justice
CATCH WORDS: Failure of natural justice, principles of natural justice
COUNSEL: Dr. Abhishek Manu Singhvi, Rakesh Dwivedi
DATE: October 16, 2020 (Date of pronouncement)
DATE: November 21, 2020 (Date of publication)
The principles of natural justice have undergone a sea change. The earlier view that even a small violation would result in the order being rendered a nullity is not correct. Some real prejudice must be caused to the complainant by the refusal to follow natural justice. The prejudice must not merely be the apprehension of a litigant. No prejudice is caused to the person complaining of the breach of natural justice where such person does not dispute the case against him or it. There is a clear distinction between cases where there was no hearing at all and the cases where there was mere technical infringement of the principle (All imp judgements referred)
Natural justice is a flexible tool in the hands of the judiciary to reach out in fit cases to remedy injustice. The breach of the audi alteram partem rule cannot by itself, without more, lead to the conclusion that prejudice is thereby caused. Where procedural and/or substantive provisions of law embody the principles of natural justice, their infraction per se does not lead to invalidity of the orders passed. Here again, prejudice must be caused to the litigant, except in the case of a mandatory provision of law which is conceived not only in individual interest, but also in public interest.
DIT vs. Autodesk Asia Pvt Ltd (Karnataka High Court)
Posted on November 7, 2020 by editor — No Comments ↓
COURT: Karnataka High Court
CORAM: Alok Aradhe J, H. T. Narendra Prasad J
SECTION(S): 90, Article 12
CATCH WORDS: Fees for technical services, India-Singapore DTAA, retrospective operation, royalty, tax rate
COUNSEL: K. V. Aravind, T. Suryanarayana
DATE: November 7, 2020 (Date of publication)
Interpretation of statutes & DTAAs: The substitution of a provision results in repeal of earlier provision and its replacement by new provision. When a new rule in place of an old rule is substituted, the old one is never intended to keep alive and the substitution has the effect of deleting the old rule and making the new rule operative. Though Notification dated 18.07.2005 (which substitutes paragraph 12 of Article 12 of the DTAA to provide for levy of tax on the royalties or fees for technical services at a rate not exceeding 10%) issued u/s 90 came into force with effect from 01.08.2005, it applies to the entire fiscal year
Before proceeding further, we may advert to well settled rules of Interpretation with regard to taxing statutes. The substitution of a provision results in repeal of earlier provision and its replacement by new provision. [See: U.P.SUGAR MILLS ASSN. VS. STATE OF U.P.', (2002) 2 SCC 645]. The aforesaid principle of law was reiterated by the Supreme Court in WEST UP SUGAR MILS ASSOCIATION V. STATE OF UP (2012) 2 SCC 773 and by this Court in GOVARDHAN M V. STATE OF KARNATAKA (2013) 1 KarLJ 497. When a new rule in place of an old rule is substituted, the old one is never intended to keep alive and the substitution has the effect of deleting the old rule and making the new rule operative.
CIT vs. Sadiq Sheikh (Bombay High Court) (Goa Bench)
COURT: Bombay High Court (Goa Bench)
CORAM: Dama Seshadri Naidu J, M. S. Sonak J
CATCH WORDS: cash credit, unexplained cash credit
COUNSEL: Nikhil Pai, S. S. Kantak, Susan Linhares
S. 68 Bogus Cash Credits: The Revenue can examine the source of the source. Merely pointing out to a source and the source admitting that it has made the payments is not sufficient to discharge the burden placed on the assessees by s. 68. Otherwise, it would be sufficient for assessees to simply persuade some credit-less person to own up having made such huge payments and thereby evade payment of tax on the specious plea that the Revenue can always recover the tax from such credit-less source. The explanation has to be plausible and backed by reliable evidence. 'Fantastic or unacceptable' explanations are not acceptable (All imp verdicts on s. 68 referred)
If the ITAT were to have considered the aforesaid circumstances, which, according to us, the ITAT was duty-bound to, we are quite sure that the ITAT would not have, nevertheless, found the so-called explanation of the assessees acceptable or in compliance with the provisions of Section 68 of the said Act. Rather we are inclined to believe, that the ITAT too, would have found the so-called explanation of the assessees too fantastic to deserve any acceptance. In Mussadilal Ram Bharose 1987(2) SCC 39, the Hon'ble Supreme Court has cautioned against acceptance of any 'fantastic' or 'unacceptable' explanations in tax matters
Kamal Galani vs. ACIT (ITAT Mumbai)
CORAM: G. Manjunatha (AM), Mahavir Singh (JM)
SECTION(S): 69, 69A
CATCH WORDS: HSBC Black Money, unexplained cash credit
COUNSEL: Madhur Agrawal
AY: 1999-2000 to 2002-03
S. 69/69A HSBC Bank Black Money: The AO has to prove that the money belongs to the assessee. If the assessee files necessary evidences to prove that the unexplained money does not belongs to him, the onus shift to the revenue to prove that the unexplained money in fact belongs to the assessee. Unless the AO proves that unexplained money is belongs to the person, he cannot make any addition in the hands of the assessee. The fact that the assessee is a joint holder of the bank account does not mean that the money belongs to him if the evidence suggests that the money belongs to the other holder
It is the case of the Ld. AO that account with HSBC bank , Geneva is opened by resident Indian and black money earned by such resident Indian has been stashed abroad without paying taxes/disclosing income in India. But, fact remains that in the instant case, the account was opened in 1998, when the assessee himself and Mr. Dipak Galani permanently resided in outside India for 30 years and had no intention to come to India at that time. Further, both of them have no source of income in India, during the course of their residence abroad. Therefore, we are of the view that entire motive as presented by the Ld. AO defines all logic of opening of a secret bank account in Geneva, by NRI to stash unaccounted income taxable in India fails. The ld. AO mechanically disregarding all explanations furnished by the assessee as to the ownership of the account along with the corroborative materials is contrary to the settled position of law, because, once assessee has provided a reasonable explanation about ownership, then the onus was on the Ld. AO to establish that account belongs to the assessee.
PCIT vs. Gulbrandsen Chemicals Pvt. Ltd (Gujarat High Court)
COURT: Gujarat High Court
CORAM: Bhargav D. Karia J, JB Pardiwala J
SECTION(S): 92C
GENRE: Transfer Pricing
CATCH WORDS: Most Appropriate Method, substantial question of law, Transfer Pricing
COUNSEL: S. N. Soparkar
DATE: February 3, 2020 (Date of pronouncement)
Transfer Pricing: (i) The OECD guidelines recognise that barring exceptional cases, the tax administration should not disregard the actual transaction or substitute other transactions for them. The examination of a controlled transaction should ordinarily be based on the transaction as it has been actually undertaken and structured by the associated enterprises. The guidelines discourage restructuring of legitimate business transactions (ii) The finding by the Tribunal regarding the adoption of TNMM as the Most Appropriate Method of arriving at ALP cannot be termed as perverse or contrary to the evidence on record. Difference of opinion as to the appropriateness of one or the other method cannot be gone into in a s. 260A appeal
The significance of the aforesaid guidelines lies in the fact that they recognise that barring exceptional cases, the tax administration should not disregard the actual transaction or substitute other transactions for them and the examination of a controlled transaction should ordinarily be based on the transaction as it has been actually undertaken and structured by the associated enterprises. It is of further significance that the guidelines discourage restructuring of legitimate business transactions. The reason for characterisation of such restructuring as an arbitrary exercise, as given in the guidelines, is that it has the potential to create double taxation if the other tax administration does not share the same view as to how the transaction should be structured.
Nawal Kishore Soni vs. ACIT (ITAT Jaipur)
CORAM: Ramesh C. Sharma (AM), Sandeep Gosain (JM)
SECTION(S): 115BBE, 68
CATCH WORDS: cash credit, demonetization of currency, Undisclosed Income
COUNSEL: S. R. Sharma
S. 68 r.w.s. 115BBE: It is evident from entries found in cash book and from statement recorded from assessee in course of survey that assessee purchased gold in period of demonetization which was obviously for sale to persons on receiving cash from them as the same is normal practice of gold trade. The gold purchased in period of demonetization was towards agreed sale to persons on receiving amount therefor from those persons. Thus the source of payment for purchase of gold is out of amount received from its sales and so it is to be treated as properly explained. It is only profit on sale of said purchased gold which is income of assessee which was undisclosed income of assessee and the same could only be subjected to tax. It is settled law that in case of unaccounted sales only profit therefrom could only be taxed as income of assessee
The payment for purchase gold is not made by assessee from his own but the same is either settled by direct payment to seller by buyer and/or payment made from advance from customer or credit from sales as per normal trade practice. The assessee admitted such profit at Rs. 45,00,000/- and disclosed that income in PMGKY, 2016 and paid due tax thereon. The assessee has not noted name(s) of person(s) whom gold was sold by him. In unrecorded transactions neither the purchaser informs his name neither assessee require it as the dealing ins cash based and even if name and address is given the person will not be found there or will deny it. Thus when the entries clearly reveals that transactions are of unrecorded purchase and sale of gold which A.O. also admits in assessment order than simply that name & address of purchasers are not provided the entire amount of sale cannot in law betreated as undisclosed income, only profit earned from said transactions which has been admitted by assessee at Rs. 45,00,000/- can only be assessed to tax


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In the Kyrgyz Republic: Water for a Dry Land
In the fall, the land rolls parched and brown into the foothills. But in the valleys, bright green fields cover the flat land, filled with fruit and vegetables ready for harvest. 94 percent of the Kyrgyz Republic is mountainous and not fit for farming. So the remaining land, and the water that feeds it, are crucial to the country's food supply. And the Kyrgyz economy relies on it; agriculture accounts for about a fourth of the country's GDP and about a third of its employment.
Collapse and Rebirth
After the fall of the Soviet Union, and the breakup of the huge collective farms, the Kyrgyz Republic's irrigation systems began to physically deteriorate. And the money and social fabric that kept the systems working began to fray as well. The concrete decayed, while small private farmers sometimes fought over access to water.
To ensure water availability, with support from the World Bank, farmers began forming Water Users' Associations to regulate and maintain the water supply. "The main change is that farmers get enough water when they need it. In the past, farmers would fight over water, to whose fields it went; that doesn't happen anymore," explains Tilekbek Matraimov, who runs the Kara Suu Regional Administration.
" People on their own weren't able to properly irrigate their fields. Now they're together, people can maintain their fields, and they are farming more and earning more. "
Abdilla Nurmatov
Member of the Mongu Suu Water Users' Association
Water Users' Associations make decisions collectively. They are the custodians of the system, responsible for the long-term care of new irrigation troughs. They agree to re-pay 25 percent of the cost of construction, and set water usage fee levels to ensure that the system is sustainable. "People on their own weren't able to properly irrigate their fields," says Abdilla Nurmatov, who is part of the Mongu Suu Water Users' Association. "Now they're together, people can maintain their fields, and they are farming more and earning more."
Nurmatov's neighbor, Mamiev Abdilamit, has been growing cotton since 1992, before Water Users' Associations (WUAs) existed in the Kyrgyz Republic. He says things are better now. "The yields are much higher than before we had the WUAs. I get 1.5 times more out of a hectare; I used to get 2 tons, now I get 3."
Down the road, farmer Uulkan Orozova says her WUA means more income, more crops, and more spending money for everyone. "The more corn I grow, the higher the yields, and the more I can feed my animals. The fatter they get, the more money I make, and the better off my family is." She made enough money, she says, to send her husband on the hajj to Mecca.
Water Users' Associations now cover over 70 percent of the irrigated land in the Kyrgyz Republic---the aim is to help more WUAs rehabilitate and maintain their systems.
Slideshow: Water for a Dry Land in the Kyrgyz Republic
of the irrigated land in the Kyrgyz Republic is now covered by Water Users' Associations.
World Bank in the Kyrgyz Republic
Department of Water Management and Land Improvement of the Kyrgyz Republic
Ministry of Agriculture of the Kyrgyz Republic
Map of Projects in the Kyrgyz Republic
AF-SECOND ON-FARM IRRIGATION PROJECT
Second On-farm Irrigation Project
On-Farm Irrigation Project

redpajama_set_name: RedPajamaCommonCrawl


On March 22, a group of citizens concerned about the use of endocrine disruptors – chemical substances affecting human hormones – went to the European Parliament to engage in a discussion with scientific experts and politicians. The discussion highlighted the extent to which we are all exposed to endocrine disruptors on a daily basis through products such as food packaging, clothing, cosmetics, children's toys and crops grown with certain pesticides.
Socialists and Democrats have led the fight against these dangerous substances, and have been calling for urgent and efficient action by the European Commission since 2013 according to a press release.
Back in 2013, S&D Swedish MEP, Åsa Westlund, was the author of a parliamentary resolution calling on the European Commission to identify and ban potentially harmful endocrine disruptors. However, the Commission missed the deadline to establish the scientific criteria, and as a result Sweden took the Commission to the European Court of Justice.
Since then, the European Union has approved a regulation setting criteria for the identification of endocrine disruptors used in biocides that will come into force on 7 June, and a draft regulation with criteria for pesticides will soon be adopted. However, other important sectors still need to be addressed, and the S&D continues to push for urgent legislation to protect citizens' health.
On April 22, a group of German citizens brought a petition to the European Parliament to ban the use of chemicals and harmful substances, for example heavy metals or softeners, in the making of toys, and to also ban plasticisers (phthalates) in the EU in items of everyday use.
Following the example of Denmark, that has already introduced such a ban, the petitioner called for the ban of phthalates in order to protect public health. The EU has already banned their use in all toys and products for infants because they can cause male infertility.


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Dying malls? This one in the US has found a way to thrive
"Veiled in a Dream," a sculpture and public seat by Wendell Castle near the food court at the Aventura Mall in Aventura, Florida, on Jan 10, 2020.PHOTO: NYTIMES
Jan 15, 2020, 9:04 am SGT
https://str.sg/JqDg
NEW YORK (NYTIMES) - Some retailers have turned to extras like virtual-reality headsets and touch-screen mirrors to give shoppers an experience they can't get online.
Aventura Mall, a shopping complex between Miami and Fort Lauderdale, is using a nine-storey slide.
The double-chute tower, which began offering rides in 2017, invites children and adults to grab hold of mats, rocket around corkscrew turns and whoop 93 feet down.
In emphasizing low-tech entertainment over cutting-edge gadgetry, Aventura is betting that brick-and-mortar retailers can beat online vendors without having to play their game. The mall's owners, Turnberry Associates and Simon Property Group, have also installed whimsical sculptures, a terrace-lined party venue and carnival-style games of chance.
And as unlikely as it is for a 37-year-old property filled with chain stores to be at the forefront of anything, Aventura may have stumbled on a winning formula. With nearly a 100 per cent occupancy rate, according to Turnberry and outside analysts, the mall is widely considered one of the most successful in the country, which may be particularly notable as store closings mount.
Sears and Kmart, which have the same parent company, have shut down about 3,500 stores in the past 15 years, and will soon close 100 more, according to a November announcement. Macy's has announced more than 100 store closings since 2016, and Toys 'R' Us liquidated all of its US locations, about 800, in 2018. And this month, Pier 1 Imports said it would close about half its stores, or 450, as it weighed bankruptcy.
Despite the struggles that physical stores face, the number of enclosed malls in the country has grown, clocking in last year at 1,170, which was higher than at any point in the last 50 years, according to the International Council of Shopping Centers, a trade group. Some malls have gone out of business and have even been demolished, but others continue to take their place, according to the trade group, suggesting that the death of the mall has been exaggerated, as Aventura can bear out.
Aventura is not the only mall that is bucking trends. Other large, luxury-focused properties seem to be weathering the retail apocalypse equally well. One is Mall of America in Bloomington, Minnesota, the largest mall in the United States at 3.1 million square feet. Others are South Coast Plaza in Costa Mesa, California; the King of Prussia Mall near Philadelphia; and Fashion Show in Las Vegas, which all have healthy vacancy rates of less than 3 per cent, said Kevin Cody, a senior consultant at CoStar, which provides analytics on commercial real estate.
At Westfield Century City in Los Angeles, customer visits rose 93 per cent from 2017 to 2018 after a US$1 billion renovation, according to Placer.ai, a company that analyzes foot traffic using cellphone data.
Pricey American Dream mall makes huge bet on 'experiential retail'
Anchored by department stores like Nordstrom, Bloomingdale's and J C Penney, and featuring the long halls lined with smaller stores that have characterized mall design since the 1950s, Aventura in some ways seems to be a typical shopping destination.
But the property has not been shy about investing in its infrastructure, and has grown by about 50 per cent in size since 1983. Today, it offers 2.5 million square feet of stores, making it the ninth-largest enclosed mall in the country, according to CoStar.
Aventura's third expansion, a US$214 million undertaking completed in 2017, added an airy 315,000-square-foot wing illuminated by a 347-foot-long skylight.
The expansion also made over an existing food court, giving an upscale polish to a mall staple. Now called Treats Food Hall, the eatery sells lobster rolls, Cuban food and pizza. Nearby is a ceviche restaurant, a barbecue joint, and Tap 42 Craft Kitchen and Bar, which, in an un-mall-like arrangement, has outdoor seating and serves drinks past midnight. Two hair salons, two nail salons and a Tesla dealership are also in the mix.
Art, inside and outside, seems to help, including figurative sculptures resembling huge heads by Ugo Rondinone, a sculpture of a strolling girl by Donald Baechler and that curvaceous slide, from Carsten Höller.
Malls get creative with Chinese New Year decor
Events are also part of the equation. A sleek, third-floor event space that can be rented out for up to 700 guests for weddings, fashion shows and art exhibits opened last year. Every Saturday and Sunday, the mall hosts a farmers market in an atrium. A train show, with a miniature model of the mall, takes place around Christmas. Violin ensembles play. And there's also the usual mall staple, a movie theater.
Vendors get in the act. Last month, the fashion company Tory Burch introduced a game in a nearby hallway with a tall, brightly colored peg board that wouldn't look out of place on a carnival midway. It drew long lines all month, Turnberry said.
"I think human beings are social creatures, which is why they go to Starbucks even when they can make coffee at home," said Jackie Soffer, chief executive of Turnberry, who added that even die-hard online shoppers needed to get out once in a while.


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Raven Girl
Orpheus & Euridice
The Lion, The Witch and the Wardrobe.
Puppets and experiments
The Incredible Book Eating Boy!
The boy at the edge of the room.
The Village Social
Ludd & Isis
Un Boite Andalou
Miracle on 34th St
Pickled Image
The Love of a Good Woman
S.I.S.B.R
The theatre machines of Max Humphries
The Theatre Machines of
Max Humphries is a puppeteer and theatre maker. His work takes inspiration from the Bunraku puppet school of Japan, the automata of 18th & 19th century Europe and the drama theory of Edward Gordon Craig. Known for his experimental mechanisms and novel puppet forms, he has produced work for the Royal National Theatre, Royal Opera House, Royal Ballet, Théâtre du Châtelet, Bristol Old Vic, the Royal Court, the Lyric Hammersmith, the Little Angel, Green Ginger, Pickled Image, Headlong, Little Bulb Theatre, Nightlight and Figurentheater Nordland, among others.
Currently he is working as the Chief Puppet Designer for the Cirque du Soleil for there as yet untitled 2016 show.
He is proud to be puppeteer in residence at the Farnham Maltings.
"I believe in trying to achieve the best possible mechanisms for a puppets movement and manipulation; finding the line between the needs of the puppet, the puppeteer, the maker and the performance. My ideal would be a theatrical landscape in which the puppet is viewed as actor, without preconceptions."


Even in a big city like London, it can be difficult to find organ practice facilities, particularly if you are trying to fit organ practice around the day job. The United Grand Lodge of England have recently restored and enlarged the 1933 Henry Willis organ in the Grand Temple at Freemasons' Hall, and also installed a new three-manual and pedal Viscount Classic digital organ in one of their meeting rooms there. They are generously offering practice time on these organs free of charge to RCO Members.
Freemasons' Hall is in Great Queen Street, WC2, and is well-staffed – so you can book your practice from 7am in the morning if you like, or up to 9pm in the evening, subject to availability.
I booked a session on both organs. The Willis is a joy to play, though it took some getting used to, after my small, bright, mechanical action parish machine. Plenty of warm 8' options all round as you would expect, with a pretty Cor de Nuit and Sylvestrina on the Choir. The reeds are mellow, and blend rather than stick out – apart from the 8' Grand Tuba (with its own blower in the basement) which would awaken the dead. The Crescendo pedal will take you by surprise if you confuse it with the Swell – Choir and Swell are both enclosed (though as with many English instruments, the action only really happens on the top third of pedal travel), and there is an abundance of couplers and accessories to explore.
I began with playing Bach, and of course it lacked the snap and sparkle that we have come to expect from modern organs. But try repertoire contemporary with the instrument and all makes sense. After years of trying to coax Stanford and Parry out of my own church instrument, suddenly I was doing their music justice: cruising over the keyboards in an easy legato, with loads of appropriate registration possibilities.
Freemasons' Hall is one of the finest Art Deco buildings in London, and the Willis fits the solemn and opulent surroundings – note that the gilded case above your head is new, designed for the Grade 2* listed interior by Harrison & Harrison when they enlarged the instrument in 2015.
There are regular public tours of the Grand Temple, so organists are asked to play quietly while these are on. If you want no disturbance, then book the 2017 three-manual Viscount Regent Classic which has everything you might need for a peaceful practice session.
It's in a meeting room, but don't be fooled – this is a large space (and the instrument is voiced accordingly), and it's warm and comfortable too! Just watch the roll top as it comes back down with a snap that could end your organ-playing career if you're not careful.
If you want to understand the responsibilities which you have as a Grand Lodge Officer you can do one of two things. Consult the Book of Constitutions, or speak to Graham Redman.
Rule 35 states – 'The Grand Superintendent of Works shall advise the Board of General Purposes when required on any matter in connection with the building and the works. He shall furnish reports on the state of repair of the properties of the Grand Lodge when required'.
I will start with Freemasons' Hall.
You are surrounded in the Grand Temple by the centrepiece of one of this country's foremost art deco buildings with a heritage value sustained by the fact that it remains today in use for the purpose for which it was originally designed and built. We are in the middle of a Conservation Area, and the building itself is Listed Grade 11*. What this means in practice is that anything which we do which affects the exterior of the building requires planning permission, and anything other than very minor like for like repairs to both the interior and the exterior must be notified to, and approved by, the Conservation Officer.
Planning Officers have to work within National Planning Policy Guidelines, and they are required to implement Local Plan Policies. Conservation Officers on the other hand have responsibility for protecting the heritage value of buildings of architectural and historic interest which, by their nature, are individual. They have wide ranging powers, which frequently involve subjective judgements which, even with professional advice, can be hard to predict.
Carrying out work to a listed building which requires, but does not have, Listed Building consent is a criminal offence. As I have no wish to return to address Grand Lodge on my experience as Grand Superintendent of Works after 12 months in Ford Prison I treat the need for works in this building to be approved by the Conservation Officer with the utmost care and respect.
Late and unexpected interventions by the Conservation Officer can be a very real problem, as we discovered when we renewed the West Door steps. To avoid this in the future we are at an early stage in negotiations with the Conservation Officer and Historic England for an HPA, a Heritage Partnership Agreement, which will give pre-approval in principle to specified works which we are likely to carry out, often repeatedly. Examples range from future phases of repairs to the building's steel frame ( Regents Street Disease ), through work to repair and refurbish the many original toilets in the building ( not very glamorous, but nevertheless necessary ) down to the specification of the paint to be used when redecorating some of the more elaborately embellished Lodge Rooms.
HPAs are complex, time consuming, and costly, but the prize is securing for UGLE ownership and control of the timing and phasing of major works of repair which we need to carry out.
Keeping a building in repair can require reacting to the unexpected, but for the most part it can be anticipated through planned property maintenance. We are working to a ten-year time horizon in implementing recommended works within this building so that, for example, phased repairs to deal with RSD will include routine maintenance and general repairs within the same area. As far as possible once we have access to any hard to reach area within this building, or for that matter any area, our aim is to complete all necessary work properly and to a high standard so that an early return is not needed.
I have concentrated up to this point on repair, but the more interesting challenge is working to deliver changes to the way in which Freemasonry needs to use Freemasons' Hall to support the vision of the Craft's place in society today which the Grand Secretary outlined at the Quarterly Communication in December.
Freemasons' Hall is and will remain a Masonic building, but our needs are changing. Many of you will know from personal experience that most of the Lodge Rooms here in Freemasons' Hall, with the notable exception of Lodge Room No 10, were designed to accommodate meetings with an attendance of between 70 and 80. Today average attendance is in the mid 20s.
We cannot subdivide Lodge Rooms in response to this. Their scale and proportions were an important element within the original design of the building, and we know that any attempt to change this would meet with strong opposition from the Conservation Officer.
We can, however, adapt space to form smaller Lodge Rooms from accommodation in the building designed for other uses. Examples of where this has been achieved are the conversion of two committee rooms on the Sussex Corridor to provide two Chapter Rooms, and the three Lodge Rooms created on the third floor in what was originally two caretaker's flats.
While these changes take place we are also looking at how this building can play its part in encouraging a wider understanding of Freemasonry in society. This means improving public access, both generally and through supporting outside hire events. Both encourage improved awareness, while providing the opportunity for education through community engagement.
Improving public access, while at the same time meeting the continuing needs of UGLE as well as those of MetGL, the Library & Museum and the Masonic Charitable Foundation is far from straightforward, and we always have to keep in mind that our ideas and ambitions may not always meet with approval from the Conservation Officer if work is involved requiring Listed Building Consent.
I don't want to overstate the problem. There are projects which receive immediate support, at least in principle.
Freemasons' Hall, like many public buildings, fails to provide enough female toilets. The building was designed to provide toilets for the convenience of members, and the paid employees of Grand Lodge were thought unlikely to include women. How the world has changed.
We have legal obligations to provide facilities for both men and women who work in the building, and if we are serious in wanting to host events such as Letters Live and London Fashion Week we must provide facilities which are as good, if not better, than competing venues. The unisex toilets off the vestibule and those on the floor below meet this need, and as we approach the refurbishment of the Gallery Suite to improve the facilities available for Masonic use and outside hire in what was Lodge Room 1 and its ante room, we will be restoring to their original use nearby toilets on the lower ground floor. These will, however, be designed with flexible male / female use use in mind.
As I and others on the Hall Committee oversee these projects I do so in the knowledge that my responsibilities as Grand Superintendent of Works do not end at the front door.
From the very early years of Freemasonry, Grand Lodge has owned a number of buildings in Great Queen Street. These include the Grand Connaught Rooms and the Sway nightclub, together with most of the buildings opposite on the north side of Great Queen Street. They are in the same Conservation Area as Freemasons' Hall, and many of them are listed, including several which are Grade 11 *.
A diverse property portfolio such as this is by its nature management intensive, and just over 10 years ago the Board of General Purposes received a report from the then Grand Superintendent of Works John Edgcumbe drawing attention to the possibility of selling the properties to reinvest in a modern, well let commercial property which might provide better growth prospects without the need for continuous oversight, and periodic investment in refurbishment and repair.
Mindful of the importance which heritage has to Freemasonry, and the fact that ownership provides control over the setting of Freemasons' Hall, the decision was taken by the Board that the buildings should be retained.
Maximising value by improving tenant mix, and income quality, while refurbishing and modernising the properties where necessary, became a long-term objective of the Property Investment Committee chaired by the Grand Treasurer, Quentin Humberstone. As well as being Grand Superintendent of Works I am a Chartered Surveyor with practical experience of property investment and asset management, and the valuation of commercial properties. With this background I should perhaps have expected that my work would extend beyond looking after Freemasons' Hall to include contributing to the work of the Property Investment Committee.
Pausing at this point it is perhaps worth drawing attention to the fact that the Property Investment Committee's investment objectives have served Grand Lodge well.
The accounts of Grand Lodge are not exactly bedtime reading, but in 2006 the north side of Great Queen Street had a book value in the region of £14.5m. By 2011 an external independent valuation confirmed that the value of the whole portfolio including the Grand Connaught Rooms, and with the benefit of investment in the refurbishment of several of the properties, had risen to £31.1m, and as at 31st December 2017 the figure in the UGLE accounts was just over £56.5m. You must wait for publication of the 2018 accounts for the corresponding value as at December last year, but I can reveal that a further increase in value will be reported.
Given the long-term commitment of Grand Lodge to holding this portfolio improvements in capital value, while reassuring, are perhaps less important than rental income. This is currently just over £2.5m pa. which contributes to the investment income which is available for Grand Lodge to maintain, repair and improve Freemasons' Hall without making a call on individual members' Grand Lodge dues.
Masonic ownership of land and building extends well beyond Great Queen Street to the many Masonic Halls and Centres throughout the country. These are the responsibility of their owners. Whilst Freemasonry is a Craft, running and managing Masonic Halls and Centres is a business. Over the years there have been many successes, but occasionally things have gone wrong, and the accompanying adverse publicity compromises years of hard work in promoting the reputation of Freemasonry for the better.
We have within our membership valuable knowledge and experience of how to manage a Masonic Hall and Centre in a way which is both sustainable, and financially viable. What we did not have until recently was a reference resource which brought together in one place experience and best practice. This gap was recognised by the Membership Focus Group in 2015 which set up a Masonic Halls Working Group tasked with creating a Guidance Manual to share knowledge of best practise.
Unlike the Book of Constitutions compliance with the Guidance Manual is not mandatory, although ignoring advice inevitably leaves room for criticism if things go wrong.
As Grand Superintendent of Works I am now responsible for issuing updates to the Masonic Halls Best Practise Guidance Manual. Working with a Steering Group we issue periodic updates – best practise is not static. It evolves in the light of new legislation, and widened experience. We hold annual seminars here at Freemasons' Hall as a way of making sure that Provincial Grand Superintendent of Works and those looking after Masonic Halls and Centres can contribute their knowledge and experience to the Guidance Manual and its advice.
As Grand Superintendent of Works here at Grand Lodge I am as much a user of the Guidance Manual as my counterparts in MetGL and across the Provinces.
As you can see Graham Redman was correct when he explained to me that I would be spending my time doing rather more than simply submiting periodic reports to the Board of General Purposes on the condition of this building.
Henry will be playing the splendid refurbished 1933 Willis III organ in the Grand Temple during an hour long performance.
Alongside his recital career, Henry Fairs combines positions at the Royal Birmingham Conservatoire, universities of Birmingham and St Andrews and the University of Music and Theatre Leipzig in Germany, and has won numerous prizes in international organ competitions.
The Organ Concert is free to attend, with doors opening one hour beforehand – to book your ticket, please click here.
Camilla is expected to be the first of many RCO pupils to visit Freemasons' Hall and use the organs.
The Organ Committee expressed its gratitude to The Grand Stewards' Lodge for donating the new organ in Temple 10 as their contribution to the Tercentenary celebrations last year.
Victoria Rifles Lodge, based in London, is one of the 37 Circuit of Service Lodges which exist to promote comradeship and fraternal contact between military masons. Given the sacrifice of so many of members in the First World War it's appropriate that such a Lodge should have hosted the Armistice Centenary Meeting.
The lodge's streamlined Installation meeting, and subsequent theatrical presentation, was conducted in the presence of the Pro Grand Master Peter Lowndes. The Past Metropolitan Grand Master Russell Race and six Provincial Grand Masters were also in attendance.
The Pro Grand Master was escorted into the temple, accompanied by a banner procession featuring all the Circuit of Service Lodges. The banners and banner men filed either side of a Vickers machine gun, placed on a raised platform in the centre of the hall, manned by four Silent Sentinels, symbolising the moment 'the guns fell silent'.
The Worshipful Master, Capt James Milne, extended a warm welcome to all present and was proclaimed as Worshipful Master of the lodge for a further year. Before the lodge was closed its members voted to donate £9,000 to the Royal Hospital Chelsea Scarlets Appeal and a further £9,000 to Veteran's Outreach Support.
The Armistice Commemoration Event then began with the entrance of seven Chelsea Pensioners to the tune of 'The Boys of the Old Brigade'.
The Lodge Director of Ceremonies, Jamie Ingham Clark, then asked all those present wearing Hall Stone Jewels on behalf of their lodges to rise. With over 500 members standing, he then presented the Worshipful Master with the lodge's jewel, his address epitomising the whole occasion.
He said: 'I now have pleasure in investing you with the Hall Stone Jewel, which was presented to this Lodge by the MW the Grand Master in recognition of our contribution towards what was then called the Masonic Peace Memorial, the building we are now in.
Actor and guest speaker Simon Callow CBE then commenced with the 'Sound and Light show' with readings of renowned war poetry and letters sent between a mother and a son fighting on the Western Front.
The members were then subjected to a sound and light show, with the Vickers gun at its epicentre, resembling an artillery bombardment. The barrage increased in noise and intensity becoming a completely immersive 360-degree experience. A flash and bang emanated from the gun, signalling an eerie silence and from the ceiling of the Grand Temple, a cascade of poppy petals floated gently from above.
Following the formal Act of Remembrance including The Last Post, Two Minute Silence, Reveille and Dedication, the Circuit Banners fell in and after the bugle call of 'Men to Meal' there was a recession in silence led by the Silent Sentinels. As the members filed out, they were each invited to place a poppy next to the machine gun as a personal tribute to the fallen. This remarkable meeting further consolidated the powerful bond that exists between English Freemasonry and Her Majesty's Armed Forces. Lest we Forget.
On the following day, Remembrance Sunday, over 40 members of Circuit of Service Lodges participated in the official 'March Past' at the Cenotaph in Central London, each wearing armbands that attested to their membership.
Queen Victoria's Rifles served with distinction in the First World War as the 9th (County of London) Battalion, London Regiment (Queen Victoria's Rifles). Its two active Battalions were awarded 27 Battle Honours.
Officers and Men were awarded: 1 Victoria Cross, (Lt Woolley was the first soldier or officer of the Territorial Force to be so awarded). 7 Distinguished Service Orders, 40 Military Crosses, 18 Distinguished Service Medals and 141 Military Medals. Of two Battalions with an average strength of some 700 all ranks each: Queen Victoria's Rifles lost, Killed or Missing in Action, 170 Officers and 1,395 Warrant Officers, Non-Commissioned Officers and Riflemen.
Darius will be playing the 1933 Willis III organ, featuring works by Lemare, Scott, Beethoven, Hollins and Bach and others.
Darius has given recitals at a number of cathedrals and concert halls across the country including Westminster Abbey and is a regular organist for the BBC Philharmonic Orchestra. He has been the music director of the Sheffield Philharmonic Chorus since 1997 and teaches organ, continuo and organ improvisation at the Royal Northern College of Music.
The concert is expected to last for an hour and is free to attend, with doors opening one hour beforehand – to book your ticket, please click here.
The funds for the new organ were raised over a three-year period, through a combination of the generosity of individual members of the lodge and through donations from some of the 19 'Red-Apron' Lodges which nominate Grand Stewards.
A total of £65,000 was raised to pay for the new organ, which was installed in the latter part of 2017 by Viscount Organs and inaugurated at The Grand Stewards' Lodge installation meeting on 17th January 2018 by the then Grand Organist, Carl Jackson MVO.
The journey started when The Grand Stewards' Lodge were looking for a suitable project they could support to commemorate the Tercentenary of the first Grand Lodge on 24th June 1717. It was during this time that the organ in Temple 10, roughly 50 years old, stopped working and so it was decided that its replacement would be chosen as the lodge's project to celebrate the Tercentenary.
The Organ Committee decided that the new instruments specification and layout should mirror the fine renovated Willis III pipe organ in the Grand Temple at Freemasons' Hall. The organ console is made of oak, stained to match the existing furniture, it has three manuals (Great, Swell and Choir) and a full pedal board, 55 speaking stops and a full set of couplers, together with the same number of thumb and toe pistons as are available on the Grand Temple Organ.
UGLE has established close links with the Royal College of Organists, which was founded by Freemason Richard Limpus in 1864, and now funds the RCO Freemasons' Prize, as well as providing Freemasons' Bursaries to cover items such as tuition fees and travelling expenses. As a result, the new organ in Temple 10 will be available to pupils who wish to practise for their exams from September 2018.


Christmas is most definitely coming and I'm starting to plan Christmas decorations and all those finishing touches. When it comes to decorations I like to keep things more natural using gathered twigs, wreaths and flowers. We've had twig trees, branch trees, real Christmas trees and everything in between. Step up the most beautiful festive flowers you have seen. This beautiful bouquet from The Real Flower Company is so perfectly Christmas. Beautiful roses, scented herbs and foliage it really is a festive treat.
Our plans are to put our decorations up early this year, by early I mean the 1st of December. We usually wait until the following weekend to do it but Edith is already excited so we're going to make the most of it. She is so full of wonder and understands the magic this year. It's so exciting. I can't wait to see her face when we are fully decorated for the festive season. Last year we moved house right before Christmas and I was pretty pregnant with Norah so we didn't really get much time to celebrate. This year is going to be a lot different, I imagine Edith will ask is it Christmas a lot!
As for our Christmas plans, we're not too sure yet. Christmas eve will be a early in pjs, the pickiest of picky dinners, Christmas films and bed. It's Norah's first Christmas so it's going to be magical for us as a family of four too. Other than that the usual eat as much as you can plan is in place, that and spend time with our family. It's going to be magical.
I would love to hear your festive plans?
This post has been written in collaboration with The Real Flower Company. All thoughts and opinions are my own.


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redpajama_set_name: RedPajamaGithub


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Q: Unity Beta SDK 5.0.3 - Problems logging in on Android device I am having problems with logging in on my test android device.
I am calling:
FB.Login("", AfterLogin);

I get no error in the response but still the access token is empty
(i've noticed that on subsequent requests).
It is important to say that it works fine in the editor (by specifying the access token) and that i didn't test it on any other platform.
I have done everything according to the Facebook Unity SDK guide.
Any suggestions?
Thanks.

A: After I have struggled with this login problem for hours, 40 minutes after posting the question I have found out that this works as expected:
FB.Login("basic_info", AfterLogin);

Is it a bug in the SDK? Or maybe in the Facebook Android app?

redpajama_set_name: RedPajamaStackExchange


How did the tall, lean and dashing Santa Claus atop a magical white horse turn into a short overweight old man in a sled with six reindeer?
Thank Coca-Cola Company. In the early 1930s, the Atlanta soft drink giant faced a dilemma. It wanted to hook the next generation on its sugar water early in life, but at the time the government prohibited the company from showing children younger than twelve drinking Coke in their advertisements.
In an inspired moment, the advertising department decided to recruit Santa Claus clad in a red uniform and white fur in its campaign to reach the school yard set.
For although the bright boys down in Atlanta probably didn't realize it at the time, Santa Claus is as American as, well, Coca-Cola.
That might come as a surprise. After all, every schoolchild learns that Santa Claus is a descendant of the Dutch Sinter Klaus, or St. Nicholas, that tall, lean character who rides a magical white horse through the winter night (Dec. 5th is St. Nicholas' Eve) depositing gifts in children's wooden shoes. And nearly every year we are treated to a Christmastime television special that traces Santa's history back even farther, to Nicholas, the fourth-century Turkish bishop of Myra, and, through a series of remarkable leaps, to the Roman Saturnalia or the Norse god Odin.
But Santa Claus is an American (a New Yorker, no less!). Certainly, like most Americans, his genealogy spans the ocean but the story we celebrate, the details of his annual visit and even his appearance is primarily the work of two talented Americans and one multinational corporation.
The birth of Santa Claus as a consumer icon owes a great deal to Clement C. Moore, a wealthy classics professor who eventually served for forty years as a trustee of Columbia University. One evening, in 1822, returning from Christmas shopping in Greenwich Village, Moore was struck by the sight of dozens of snow-covered chimneys issuing forth from new dwellings along Broadway.
It is from Moore's little fantasy that we own many of the details of Santa Claus' visit, including the chimney, the reindeer, their names, the date (the night before Christmas, not Dec. 5th), and, of course, Santa's weight problem. Moore's St. Nick was a diminutive fellow clad in furs--"a right jolly old elf." The original illustrations showed a clean-shaven, short, stern-looking Dutchman with a stubby pipe.
But it fell on the shoulders of Thomas H. Nast, the famous political cartoonist who created the Republican Elephant and the Democratic Donkey, to bequeath us the image of Santa Claus we are familiar with today. Nast, a Bavarian immigrant who washed ashore on New York's Lower East Side at age six, was, by the time the Civil War broke out, an illustrator for Harper's Weekly. From 1863 to 1886, Nast drew a yearly Christmas illustration for the magazine, starting with a depiction of Santa Claus.
In 1931, for its first Santa Claus campaign, Coca-Cola hired an illustrator named Haddon Sundbloom, a hard-drinking Swede then living in Chicago. Under Sundbloom's brush, Santa Claus assumed his present, adult dimensions, clad in brilliant red and white. Over the years, until his retirement in 1964, Sundbloom went on to paint dozens of large, red-and-white clad Santas guzzling Coca-Cola.
Not surprisingly, Coca-Cola's influence on Santa Claus has been less of a creative leap than a homogenizing force. Before Sundbloom's paintings graced millions of U.S. billboards (during the 1940s, Sundbloom created over half of Coca-Cola's billboard art), there had still been some variation in Santa Claus' image. Many illustrators and artists, for example, preferred using the traditional Christmas colors of red and green, or even brown furs, when drawing jolly, old St. Nick. But by the time Coca-Cola was finished carpet-bombing the planet with its vision of Santa Claus, there was no doubt what Santa Claus looked like: He looked like Haddon Sundbloom, who used himself as a model for many of his later Coca-Cola paintings.
During World War II, Coca-Cola was considered so vital to the fighting morale of America's servicemen that Eisenhower once sent an urgent message from North Africa requesting an early convoy loaded with three million bottles of Coke and equipment for producing twice that amount monthly. Robert Woodruff, Coca-Cola's chief, complied readily having already promised shortly after Pearl Harbor to supply every man in uniform with a five-cent bottle of Coca-Cola, no matter the cost to the company. And where Coca-Cola went, so did Haddon Sundbloom and Santa Claus.
And so it is that if you are a good little Dutch girl or boy, you can expect two Christmas visits from a kindly, old man. On Dec. 5th, St. Nicholas will arrive gallant atop his white horse. Then about three weeks later the American Christmas Man, the Dutch name for Santa Claus, will show up. It must be said that the Christmas Man gives more presents.
* This story was previously published on Dec. 24, 1997.


text:
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redpajama_set_name: RedPajamaWikipedia


text:
Classroom Effects
Walter Doyle
Teaching, Learning and Sociocultural Studies
Theory Into Practice
Doyle, W. (1979). Classroom Effects. Theory Into Practice, 18(3), 138-144. https://doi.org/10.1080/00405847909542823
Classroom Effects. / Doyle, Walter.
In: Theory Into Practice, Vol. 18, No. 3, 01.06.1979, p. 138-144.
Doyle, W 1979, 'Classroom Effects', Theory Into Practice, vol. 18, no. 3, pp. 138-144. https://doi.org/10.1080/00405847909542823
Doyle W. Classroom Effects. Theory Into Practice. 1979 Jun 1;18(3):138-144. https://doi.org/10.1080/00405847909542823
Doyle, Walter. / Classroom Effects. In: Theory Into Practice. 1979 ; Vol. 18, No. 3. pp. 138-144.
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title = "Classroom Effects",
author = "Walter Doyle",
note = "Funding Information: NOTE: Portions of this article were adapted from a Caper prepared for the NIE Task Force on Learning and eaching. Support during the preparation of this article was provided in part by National Institute of Education Contract OB-NIE-G-78-0116, Correlates of Effective Teaching Program, the Research and Development Center for Teacher Education, University of Texas at Austin. The opinions expressed herein do not necessarily reflect the position or policy of the National Institute of Education and no official endorsement by that office should be inferred.",
journal = "Theory into Practice",
publisher = "Routledge",
T1 - Classroom Effects
AU - Doyle, Walter
N1 - Funding Information: NOTE: Portions of this article were adapted from a Caper prepared for the NIE Task Force on Learning and eaching. Support during the preparation of this article was provided in part by National Institute of Education Contract OB-NIE-G-78-0116, Correlates of Effective Teaching Program, the Research and Development Center for Teacher Education, University of Texas at Austin. The opinions expressed herein do not necessarily reflect the position or policy of the National Institute of Education and no official endorsement by that office should be inferred.
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text:
Radiation Science and Technology
Radiation Science and Technology (RST) is a bimonthly and peer-reviewed journal publishes original research articles, reviews and technical notes on different disciplines of radiation sciences and technologies on the level of both fundamental basics and applied research. It covers most of applications in radiation physics, radiation chemistry, radiation biology, radiation engineering, radioactivity and environmental impacts of radiation, radiation in medicine,...etc. The topics related to this journal include but are not limited to:
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Raising the educational attainment of children in public care is a key priority for the present government. Currently, children in care have much poorer educational outcomes than other young people, for example research has shown that seventy per cent of those leaving care at 16+ have no qualifications. This study for the Social Exclusion Unit (SEU) of the Cabinet Office involved analysis of over 200 responses to a public consultation exercise on what could be done to improve the educational outcomes for these children. The findings will be used to inform the Government's Comprehensive Spending Review at the end of 2002.
Bhabra S, Ghate D, and Brazier, L (2002) Raising the educational attainment of children in care. Consultation Analysis for the Social Exclusion Unit. London: SEU, Cabinet Office.


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Home / Portal & Partners / Current Students / Undergraduate / Academics / Honors & Awards
The Stern School of Business recognizes and rewards students who attain academic excellence and achieve distinction in extracurricular activities. Awards and prizes are presented to those who have shown academic superiority, demonstrated leadership, and made exceptional contributions to the Stern School. Achievement in these areas is acknowledged both during students' academic tenure and at graduation. Academic and student awards include honorary societies, Dean's List honors, and a host of commencement awards.
The Dean's List
The Dean's List is compiled at the end of each academic year (September-May). This is a list of matriculated Stern students who have maintained a grade point average of 3.667 or more in a program of study of at least 28 graded units over an academic year (no less than 12 units in either the fall or spring semester at Stern and not including courses taken pass/fail - see below for senior and IBEX exceptions). To be listed, a student must have been assigned no grades of incomplete or N.
Graduating seniors who go part-time in their final semester are eligible for Dean's List honors if they have completed at least 22 graded units (not including pass/fail) and maintained a grade point average of at least 3.75 over the academic year. Seniors graduating in January must complete at least 8 graded units in the immediately preceding semester (not including pass/fail) and must receive a semester grade point average of at least 3.8 to qualify. To be listed, a student must have been assigned no grades of an incomplete.
Students who receive this honor will be notified via mail in late summer to their current permanent address on file. Students will also receive a designation on their transcript (both official and unofficial) appearing under the Spring semester of the applicable academic year.
Students who study away for a semester through Stern's IBEX program are eligible for the Dean's List even though the grades they earn abroad will be transferred back to Stern pass/fail.
Juniors: during their non-IBEX semester, juniors must maintain a GPA of 3.8 or more in a program of study that is no less than 12 units (not including courses taken pass/fail).
Seniors: during their non-IBEX semester, seniors must maintain a GPA of 3.8 or more in a program of study that is no less than 8 credits (not including courses taken pass/fail).
For both juniors and seniors, a student must have been assigned no grades of an incomplete.
*Seniors in the Honors Program in the fall semester receive an "incomplete" for that semester's grade. Once grades are entered, students will be eligible for the Dean's List for the academic year as long as they have a minimum 3.667 GPA in at least 8 graded units.
Honors Societies
Graduation with Honors: Distinguished academic achievement is recognized by the awarding of degrees with the following distinctions. Information regarding how these distinctions are determined can be found on the University's Registrar's website.
Beta Gamma Sigma: Beta Gamma Sigma (BGS) is the international honorary society of collegiate schools of business and has 119 chapters throughout the country. Membership in the society is open to juniors whose grade point average places them in the upper 10% of their class and to seniors whose grade point average places them in the upper 10% percent of their class.
To be eligible for membership in BGS, a student must have completed at least 60 points while matriculated at the college for which he or she received a letter grade (a grade of pass is not acceptable). All courses that appear on the body of the Stern transcript and that fulfill the Stern academic program requirements will be used in computing this grade point average. Students are notified of their eligibility to join BGS based on their cumulative GPA in the spring semester of their junior or senior years and are invited to attend an initiation ceremony, typically held in May.
BGS Inductees 2011 - 2012


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