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HomeFootballCristiano Ronaldo Net Worth, Salary and Endorsements – Income, Car, Assets, Property,...
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Cristiano Ronaldo Net Worth, Salary and Endorsements – Income, Car, Assets, Property, Brands Endorsements
By Niladri Biswas
Cristiano Ronaldo is one of the best players in the world and is regarded as one of the greatest of all time. He's currently playing for Manchester United and the Portugal national team. He is the only active goal scorer in the world with 115 international goals and holds first place. He whopped 450 goals for Real Madrid and left the club as their all-time leading scorer. Ronaldo started his career at Sporting CP and has played for big clubs Manchester United, Real Madrid, and Juventus. He is the second richest footballer after Leo Messi. Ronaldo put his mark in the football world as his presence and scoring abilities are beyond comparison. So let us look at Cristiano Ronaldo Net Worth.
Ronaldo's Net Worth
Ronaldo plays for Manchester United and the Portuguese National Team. He has been highly successful at both club and international levels. Cristiano Ronaldo Net Worth is at a staggering $500 million which makes him the 2nd richest footballer in the world.
As of now, he earns around $70 million including bonuses in Manchester United. He is one of the high-paid players of the club.
Endorsements And Sponsorship
Ronaldo earns a great chunk of his income from endorsements. He reportedly earns over $55 million. Ronaldo also has a lifetime contract with Nike and he earns around $20 million. He has his other contracts with Herbalife, DAZN, Clear, MTG, Altice Portugal, Garena Free Fire, American Tourister, LiveScore, TAG Heuer. Ronaldo's investments are Pestana CR7 Lifestyle Hotels, 7EGEND, Insparya, CR7 Fitness, CR7 Footwear, CR7 Underwear, CR7 Denim, CR7 Fragrances.
Do you know how much Neymar earns? Read here Neymar Net Worth, Salary, Endorsements
Cars and Property
Ronaldo likes to spend money outside football and he has a huge collection of cars. Which includes Mercedes-Benz C220 CDI, Lamborghini Aventador LP 700-4. Bentley GT Speed, Aston Martin DB9, Audi R8, Audi A8, Audi Q7. Ferrari 599 GTO, Ferrari 599 GTB Fiorano, Ferrari F430, Rolls Royce Phantom, Maserati GranCabrio. BMW M6, Bentley Continental GTC, Porsche Cayenne. He has a luxury house located in La Finca en Pozuelo de Alarcón, 10 km from Madrid that cost millions of dollars. He has also another $7.2 million penthouses in New York, USA.
Ronaldo Profile
Name Cristiano Ronaldo
Age 36 (5 February 1985)
Teams Sporting CP, Manchester United, Real Madrid, Juventus
Annual Income $70 million
Monthly Salary $7 million
Endorsements Nike, Herbalife, DAZN, Clear, MTG, Altice Portugal, Garena Free Fire, American Tourister, LiveScore, TAG Heuer. Ronaldo's investments are Pestana CR7 Lifestyle Hotels, 7EGEND, Insparya, CR7 Fitness, CR7 Footwear, CR7 Underwear, CR7 Denim, CR7 Fragrances
Cars Mercedes-Benz C220 CDI, Lamborghini Aventador LP 700-4, Bentley GT Speed, Aston Martin DB9, Audi R8, Audi A8, Audi Q7, Ferrari 599 GTO, Ferrari 599 GTB Fiorano, Ferrari F430, Rolls Royce Phantom, Maserati GranCabrio, BMW M6, Bentley Continental GTC, Porsche Cayenne
Residence A luxury house located in La Finca en Pozuelo de Alarcón, Madrid and some penthouses in New York, USA.
Net Worth $500 million
Net Worth in Rupees 3714 Crore INR
Ronaldo stats in chart
Career & Personal Information
Born in Sao Pedro, Funchal, a small Portuguese island in Madeira, Cristiano Ronaldo's potential was spotted quite early in his career.
By the age of 18, Cristiano Ronaldo made his senior team debut for Sporting CP and was already a hot prospect in Europe. Ronaldo was linked to various clubs earlier but he moved to Manchester United in 2003.
He spent six successful seasons with Manchester United under Sir Alex Ferguson and won three Premier League titles, two Football League Cups, one FA Cup, and one UEFA Champions League.
In 2009, Real Madrid signed Ronaldo, paying a world-record fee for the Portuguese, making him the most expensive signing at the time. The forward scored an astonishing 450 goals for Real Madrid and left the club as their all-time leading scorer. His next destination was Italy where Cristiano Ronaldo joined Juventus in 2018.
Ronaldo rejoined Manchester United on a two-year deal in 2021 and is now actively participating in all games.
Read More: List Of World's Highest-Paid Footballers In 2021
With Portugal's Senior Men's National Team –
UEFA Euro – 2016
UEFA Nations League – 2018-19
With Sporting CP –
Supertaça Cândido de Oliveira – 2002
With Manchester United –
Premier League – 2006-07, 2007-08, 2008-09
FA Cup – 2003-04
League Cup – 2005-06, 2008-09
FA Community Shield – 2007
UEFA Champions League – 2007-08
FIFA Club World Cup – 2008
With Real Madrid –
La Liga – 2011-12, 2016-17
Copa del Rey – 2010-11, 2013-14
Supercopa de España – 2012, 2017
UEFA Champions League – 2013-14, 2015-16, 2016-17, 2017-18
UEFA Super Cup – 2014, 2017
FIFA Club World Cup – 2014, 2016, 2017
With Juventus –
Serie A – 2018-19, 2019-20
Supercoppa Italiana – 2018, 2020
Individual –
Ballon d'Or – 2008, 2013, 2014, 2016, 2017
FIFA The Best Men's Player – 2016, 2017UEFA Men's Player of the Year – 2014, 2016, 2017
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Niladri Biswashttp://thesportslite.com
Niladri is a football enthusiast and die-hard fan of Liverpool FC. He is currently living his passion through writing about his favorite sport at The Sportslite. He sees himself as a renowned football journalist in the future.
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The Reporter Who Knew Too Much: Harrison Salisbury and the New York Times
Eugene P. Trani, Donald E. Davis
During his career at the New York Times, Harrison Salisbury served as the bureau chief in post-World War II Moscow, reported from Hanoi during the Vietnam War, and in retirement he witnessed the Tiananmen Square massacre firsthand. Davis and Trani's engaging biography of the two-time Pulitzer Prize-winning journalist makes use of Salisbury's personal archive of interviews, articles, and correspondence to shed light on the personal triumphs and shortcomings of this preeminent reporter and illuminates the twentieth-century world in which he lived.
Publisher: Rowman & Littlefield
Publication date: Oct. 25, 2012
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British Airways B787-9 G-ZBKF Delivered.
British Airways Boeing 787-9 G-ZBKF was delivered Paine Field – London Heathrow this evening as BA9158. The aircraft is in White Union Flag with Crest livery and 8F/42J/39W/127Y configuration. This is the sixth Boeing 787-9 for the airline.


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1800.00 sqft. - 3200.00 sqft.
Elegant Floors is the residential apartment where you will discover unrepressed natural beauty with world class facilities organized in perfect harmony. The apartments here are designed as per your wish and looks after each and every need that may arise and makes it a perfect contender for a reverie home. The spacious rooms with excellent bedroom and balcony provide you with a life of happiness and enjoyment with your family and loved ones. The apartments have been designed quite brilliantly with perfect interiors and a combination of colors that is pleasing and manages to take you away to a world of ecstasy. The project has the benefit of having one of the best surroundings with a peaceful atmosphere which allows you to experience nature's freshness along with clean and ample sunshine.
Sector 42 is one of the booming locality of Faridabad. The delightful beauty of the Surujkund Lake, which is also known as the 'Peacock Lake', is the reason why the locality has gained importance as a tourist destination. Annually celebrated Surajkund Crafts Mela adds charm to the glory of this historical place. Situated in between Baharpur and Lakkarpur suburbs of Faridabad, the place enjoys splendid view of the Aravalli Hills in the backdrop. Located at a short driving distance from the city center of Delhi, the locality is well connected to all emerging and current marketing, business and entertainment hubs of Delhi NCR. Gurukul Road links the place to Mathura Road which is a major route connecting several key nodes of the city. Also, Indira Gandhi International Airport is connected conveniently to Sector 42 via Mathura Road. Habitats of this area have a long list of holiday locations to enjoy their weekends, including Qutub Minar, Connaught Place and Nehru Place. Hazrat Nizamuddin Railway Station is connected well to the place, which is a major junction of Delhi. Tuqlakabad Railway Station is the closest. Metro Station Several noted universities are located in the vicinity, such as Gurukul Indraprastha College, Aravali International School and Manav Rachna International University. This well- planned locality is developing at a fast pace to become prime residential area with the presence of assorted shopping centers, hospitals, banks and temples in vicinity.


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KCAT Arts Centre
Fostering and nurturing creativity in the arts
From arts
a FAIR WHILE
Eileen Mulrooney's Solo Exhibition 'a Fair While' was opened on the 7th November 2019 by Ramon Kassam at the The Watergarden Gallery, Thomastown, Co. Kilkenny.
Eileen Mulrooney has lived and worked in South Tipperary and Kilkenny all her life. Many of Mulrooney's drawings and paintings are based on her local scenery and direct experiences. Creating a wide variety of imagery she fixes onto canvas the landscapes she passes through every day, the buildings she encounters, and the people and her friends who inhabit those spaces.
Mulrooney's title for this exhibition acknowledges a sense of time. Time itself is a key ingredient in her work. The content of her paintings emerges from continued and extended observations of the world around her. Her painting processes and the selection of imagery for her canvases are deliberated and considered patiently by the artist too. And, as a whole this body of work reflects on a collection of moments over time, a Fair While. The exhibition of Eileen Mulrooney's paintings at the Watergarden Gallery in Thomastown, will include images of Ballytobin where she has worked for many years, friends, and familiar landscapes.
Eileen has a remarkable skill for creating a sense of place in her work. She has been making paintings professionally over the last 10 years from her studio at KCAT, and has built up a large body of work. Mulrooney has exhibited widely in Ireland with solo shows in Carrick-on-Suir, Co Tipperary and Mountshannon, Co. Clare. She also has an extensive record of exhibiting work internationally, participating in shows in Finland, the UK, the Netherlands, Luxembourg, and Germany. This exhibition aims to bring together an intimate selection of the paintings created along Eileen's artistic journey to date.
Examples of Eileen Mulrooney's work here
The exhibition will continue to run until the 28th November 2019. Open daily: Tuesday to Friday | 9:30am-4:30pm.
KCAT
Soul Noir Festival
Studio artists Diana Chambers and Mary Cody will have paintings exhibited in the Soul Noir Festival on 31st of October at Laragh House, Maynooth, Co.Kildare.
Soul Noir is a Dublin based festival founded to celebrate all things Gothic and Macabre with the aim to promote Irish and international artists who work with Gothic themes in their practice. The festival is founded and curated by Sinéad Keogh who has been working in collaboration with Diana Chambers as part of the KCAT Engagement Project.
Mary Cody, 'Blue Green', (2012) acrylic on canvas, 40x40cm.
Diana Chambers, 'Dancers' (2018) acrylic on paper, 71x51cm.
European Art Summit at Project Ability
Studio artists Declan Byrne and Fergus FitzGerald having a great time collaborating and connecting with other artists this week at the European Art Summit hosted by Project Ability in Glasgow. The European Art Summit welcomes artists from Scotland, England, Ireland, and Germany for a three-day residency surrounding the theme of Friendship.
Here is studio artist Fergus FitzGerald's account of his time spent engaging at Project Ability
'Declan Byrne and I were doing art at Project Ability with some other art centers and some Scottish Camphill at Newton Dee and I have twice gone to Newton Dee. It was a part of The European Art Project and I painted some pictures of places. I have gone to and wrote onto them before I started some etching and printing art and I wrote onto some of it. It was Valerie's idea. She is a native of Cork and of Middleton and is Irish but now that she lives in Scotland for many years and in Glasgow, she has a Scottish accent! She coordinates the studio at Project Ability for a few years now. We prepared for a European Art Project exhibition in relation to the opposite of Brexit' (Fergus FitzGerald).
Busy in the studio at Project Ability, Trogate 103, Glasgow.
Project Ability
Together Now, The Engagement Exhibition
'Together Now' marks a milestone in the Engagement Project, a project where collaborations between artists from KCAT and artists from around the country have been on-going since 2014. The exhibition was launched in June 2019 at Uillinn: West Cork Arts Centre by project curator Catherine Marshall.
The exhibition highlights different approaches to art-making. Through these collaborations a natural re-examination of how one makes art occurs as artistic methodologies are combined. The works on show are hybrids that provide viewers with an insight into the visual dialogues between artists. The exhibition is accompanied by a publication of the engagement process to date and will be installed next at the OPW galleries at Farmleigh in Dublin opening on the 26th of October.
Before travelling to, the Linenhall Arts Centre, Castlebar, Ballinglen Art Foundation and Ballina Arts Centre in Co. Mayo, the F.E. McWilliam Gallery in Banbridge and finishing back in Callan, Co. Kilkenny.
(Left) Self-Portrait by Andrew Pike, (Right) Cloaking device by Nevan Lahart Visitors engaging with artwork by Margaret Walker
engagementproject
togethernow
Drivers of Diversity
KCAT Studio Artists Group Exhibition as part of the Kilkenny Arts Festival
11th-18th August, open daily 11am-5pm
The Drivers of Diversity exhibition has been curated by Mary Butler, Arts Officer with Kilkenny County Council. This exhibition sheds light on the fourteen KCAT Studio artists who have been creative beacons in Callan, County Kilkenny for the last 20 years. This group has forged the way to a new understanding of diversity in the Irish professional art world. They have paved the way and laid the ground for others to find their rightful place in the diverse cultural landscape we all call home. This exhibition is a celebration of the inspirational and magnificent work created by this group of artists.
Mary Butler, Arts Officer says she was delighted to be invited to curate this exhibition. 'It has been such a pleasure and a privilege to have the opportunity to delve into the art stores of the KCAT Studio artists. The sheer number of pieces created by the artists is incredible and selecting a small number from the storerooms of such beautiful and often challenging work was no easy task'
She also states that as Arts Officer she is more than aware of how KCAT's work enriches the artistic and cultural life of the county and the significance of this. How their reputation and collaborations both as a studio and as individual studio artists, have helped to put County Kilkenny on the local, national and international stage. KCAT's work and exhibitions serve to engage diverse audiences and participation in the creative sector thus broadening and developing audiences for the visuals arts and cultural activity and helping to bring the arts closer to local communities.
Mary Cody's Mid-career Retrospective
Mary Cody's mid-career retrospective exhibition will open on the 2nd of August and will continue from 3rd to 19th of August 2019 at KCAT Art Centre in Callan.
Mary first began on the KCAT Art Course in the summer of 1999 and subsequently joined the KCAT Studio. She has exhibited widely both nationally and internationally in a variety of group, duo, and solo shows, with most recently a solo show 'String' at the University of Atypical, Belfast in January 2019.
Since then, she has evolved into a unique and accomplished painter. This exhibition attempts to document a selection of work over that time and in particular the shift in Mary's artwork from figurative compositions to abstraction.
Through a process of layering wool and paint, Mary creates abstracted artworks that speak out to the viewer through colour, form and texture. Whereby each piece embodies a unique energy that carefully tenses the boundary between painting and sculpture.
Together Now: The Engagement Project
The exhibition will be opened by Catherine Marshall on:
Friday 14th June 2019, 6.00pm at Uillinn: West Cork Arts Centre
Duration exhibition: 15th June – 21st August 2019
Together Now: The Engagement Project is a large group exhibition of painting, drawing, installation, sculpture and film by KCAT Studio artists and artists from very different practice contexts from all over Ireland, who have been working together in residencies and other forms of engagement since 2014. Curated by Catherine Marshall, and following a symposium at KCAT in Callan at the end of 2018, this exhibition, drawing on the work of the 24 artists, is touring to venues across Ireland.
Together Now will then travel to the following venues in 2019-2020:
F.E. McWilliam Gallery, Banbridge, Co. Down
Linenhall Arts Centre, Castlebar, Co.Mayo
Ballinglen Art Foundation, Co. Mayo
Ballina Arts Centre, Co. Mayo
OPW Galleries at Farmleigh, Co. Dublin
KCAT Arts Centre, Callan, Co. Kilkenny
The work on show has been made as a result of collaborations and conversations between the artists from KCAT and artists who prioritise social engagement, performance, installation and a variety of media from film and video to very un-traditional interpretations of traditional media such as painting and sculpture.
The artists who are engaged in these collaborations of hand and mind are Saturio Alonso, Steven Aylin, Thomas Barron, Declan Byrne, Francis Casey, Diane Chambers, Mary Cody, Eileen Mulrooney, Lorna Corrigan, Sinéad Fahey, Fergus FitzGerald, Mary Ann Gelly, Brianna Hurley, Fintin Kelly, Sinéad Keogh, Nevan Lahart, Alastair MacLennan, Paul Mosse, Rachel Parry, Andrew Pike, Anna Spearman, Dominic Thorpe, Jason Turner and Margaret Walker.
The exhibition will be engaging, challenging, colorful and fun. Most of all, it is designed to encourage awareness of the diversity of arts practice. It will be accompanied by a publication from the Together Now symposium.
Click here to find out more about Engagement project
KCAT Studio Arts Administrator Vacancy
KCAT invites applications for the position of part-time Studio Arts Administrator (2 days per week). The administration of the Studio focuses on project administration i.e. exhibitions, budget and representation/ documentation of the artist.
The Studio administrator will have a passion for arts participation centred cultural work and is expected to support high-quality artist led development for all the KCAT Studio artists.
Application deadline: 17th June 2019, 2 pm
To apply please complete the application form and submit a current CV to the Centre Coordinator by email to anja@kcat.ie
#jobfairy
Children's Summer Camp 2019
KCAT is delighted to welcome Rachel Burke as Children's facilitator this summer 2019. Workshops will be in response to Studio artist Mary Cody's Retrospective Exhibition. There are 15 places available for each session. Booking is essential on eventbrite.ie (click here). Find more info on the poster below.
rachel burke
workshop inclusion
KCAT End of Year Show 2019
KCAT invites you to join them in celebration of student work for 2018/2019.
Over a hundred students of various art disciplines under one roof. This is a celebration of the most eclectic group of artists in Kilkenny. The work on show is diverse in theme and technique, full of colour, vibrancy and individuality. An encounter with an absorbing and enjoyable collection is promised.
All are welcome to the opening of the End of Year exhibition Friday 31st May 2019 at 7 pm in KCAT.
If you would like to attend the theatre or dance performance, please make sure that you book a ticket.
Find more information on the flyer below.


Today, on behalf of the Royal Government and the people of Cambodia, I would like to warmly welcome Excellencies, ladies and gentlemen at the "Least Developed Countries Ministerial Conference" which is taking place in Siem Reap, the wonder historical land of Angkor of Cambodia.
I am of the view that this ministerial conference is being held timely and it underscores the necessity and importance of which all Excellencies, ladies, and gentlemen who are the Minister of Industry and Commerce Ministries of the Least Developed Countries (LDCs), have to cite and provide policy recommendations on a number of urgent issues regarding to trade and globalization facing all our countries. Our presence at this conference is an evidence of the strong determination and active participation to address all the above mentioned challenges and to achieve a sustainable development aiming at reducing poverty across the world.
This conference is being held in time when the world is facing severe economic crisis. As we are aware that this crisis started when private credit providers have lost confidence on the righteousness of some financial institutions in the United States of America. Gradually, this crisis has spread throughout the whole US financial system. Hence, the US government had to take rescue measure for the whole banking system, and indeed they had unveiled and adopted the $700 billion USD bailout plan in order to revamp capital foundation of banks in the US.
This financial crisis then spread very rapidly to Japan and some European countries making the government of those countries struggle to rescue their banks. For last several weeks the whole financial situation is becoming a huge challenge to be addressed. Countries like Ireland, Ukraine and Hungary are seeking supports from the International Monetary Fund (IMF) for urgent source of financing to save their banking systems. Furthermore, this crisis has already had adverse impact on the some developed countries' economic growth, and at the same time other countries will also suffer the impact of this financial crisis or at least facing the economic slow down. This crisis will inevitably bring about world economic slow down.
Separately, the least developed countries are also severely suffering from the crisis due to the fact that our FDI is from the crisis-stricken countries, although our banking system is not directly interlinked with the complexity of such financial transactions. Credit crunch in those investing countries will further disturb the investment in their countries, which in turn makes them hard to finance investment projects in our countries. Moreover, a huge amount of money that the LDCs had used to bail out their banking systems will inevitably affect their commitment of providing official cooperative development financing to the LDCs. The economic downturn in those developed countries had a direct impact on the export market of the LDCs because the demand for our exports and their prices have dropped.
In overall, we noted that this is a hard time for the LDCs. Indeed, we can expect that the international economic climate will calm down some times in the future. This will allow us to realize the importance of increasing our effort to reap maximum benefit from the world economic integration by taking it as a mean to sustain economic growth and accelerate poverty eradication. Furthermore, we must seek any possible ways to take prompt action to meet our Millennium Development Goals that is to be achieved by 2015. I see that international trade and finance activities still remains the essential tools to achieve those goals despite having faced many obstacles.
In this regards, we must put more efforts to make our economy more competitive within the international trade framework by critically examining those factors that could raise the cost of export and try to reduce or eradicate those factors that could affect our trade. In parallel, we must also adopt trade policies and trade facilitation framework which are designed to expand our export base.
However, at the multilateral level we must keep in mind that the Doha Declaration of 2001 has clearly highlighted the necessity of giving preferential treatment to developing countries, while the WTO is preparing other new round of negotiations. Through this we believe that at least the international community is tackling poverty reduction and ensuring that the benefits from globalization are being allocated equitably and efficiently.
As we already know, the WTO negotiation is at the cross-road now because the negotiation has made no progress and was postponed due to the disagreement and lack of flexibility among key stakeholders in the negotiation. This makes the enormous hope that was envisaged in the Doha Declaration hard to materialize. Nevertheless, I strongly believe that the LDCs must send another clear message to the international communities, especially to key players in the negotiation process of the WTO in order to ensure that the negotiation result must be in conformity to the principle of free and fair trade of the WTO, which is the heart of the development. In this connection, to achieve the Millennium Development Goals for the bright future of our people, I see that the world trade system must be capable of dealing with the challenges and ascertaining the essential interests of the LDCs. Furthermore, the cooperative financing and debt relief shall be utilized to promote the development of the least developed countries. In this context, I fully support the intention of H.E. Director-General of the WTO to convene a meeting of all WTO members to resume the negotiation as soon as possible.
Foreign direction investment is the external source of financing and the key knowledge and know-how. Therefore, the least developed countries must make further effort to attract foreign private capital. Although the world is facing the current financial crisis we must ensure a transparent, stable, and feasible business climate for our mutual benefit. On the other hand, the main source of foreign financing for the Least Developed Countries (LDCs) is the flow of the official development cooperative financing. In this connection, it is necessary for us to use various international forums to encourage the developed nations to increase such financing.
Along with that, the approval of the Akra's agenda for action plan implementation, held during the review meeting last September on the Paris Declaration of the Organization for Economic Cooperation and Development (OECD), which has been reported in the summit on the Millennium Goals of the United Nations in New York, is the encouragement for us all.
In particular, all pledges made at that time were to solve significant challenges in order to speed up the pace of development on the efficiency of the cooperative grants, which encouraged the Least Developed Countries (LDCs) to recognize their crucial roles with responsibility of the Government in order to ensure ownership of the host countries during the process of building partnership with efficiency for development, to fully link between energy, skills and experiences of all development actors including the bilateral and multilateral cooperative grants providing countries, universal fund, civil society and the private sector as well as to increase the predictability of cooperative grants in the medium term.
In fact, these commitments have pushed all developing countries to prepare their own action plan by setting ahead the controllable times and proposals to implement the Paris Declaration and agenda of the Akra action plan.
I reckon that these are the significant concepts which require us to organize this Ministerial Conference. At the present time, the initiative on the cooperative financing for trade is one of the results among other which relates to the positive progress of the Doha negotiation. This cooperative financing for trade have attracted further attention, especially since the declaration of the 6th Ministerial Conference of World Trade Organization, which requires various countries to create such cooperative financing in an attempt to increase their own capacity in implementing all WTO agreements as well as building their own ability to response to the supply sector until they can actually gain benefit from expanding the export markets.
Along with that the attention paid to the Trade Related Technical Assistance (TRTA) for LDCs has speeded up the creation of the framework of trade integration for TRTA, raised up during the 1st Ministerial Conference of the WTO in Singapore in 1996. At the same time, the Doha development agenda in 2001 has also adopted the trade integration framework by considering it as "an applicable model for Trade Development in Least Developed Countries". On the other hand, based on the successful result of the conference on pledges for trade integration project conducted in Stockholm in September 2007, where a number of our development partners were committed to providing the sources of capital for realizing this initiative. In this spirit, I believe that the establishment of the Secretariat to implement the trade integration program and the launch of the program to promote the trade integration framework last month, shaped by H.E. Director General of the World Trade Organization, was remarkably importance.
The Ministerial Conference of the LDCs will welcome all pledges made by the United Nations for Industry Development Organization (UNIDO), World Trade Organization (WTO) and other institutions of the United Nations such as United Nations Development Programs (UNDP), United Nations Conference on Trade and Development (UNCTAD) and the International Trade Center (ITC) in order to ensure the quick implementation of the cooperative financing for trade, which is one of the processes to promote economic growth in the LDCs through trade related production capacity building. This welcome also expected to involve the active roles of the regional committees of the United Nations such as the African Economic Committee and Socio-economic Committees of the United Nations, Multilateral Financing Institutions and regional financial development institutions such as the African Development Bank and the Asian Development Bank as well as various bilateral development partners in order to complement this initiative. Moreover, this conference is expected to have the result of discussion on various pilot programs of the trade integration framework for all 8 LDCs including Banin, Cambodia, Lao, Lesotho, Mozambique, Rwanda, Senegal and Yemen. In particular, Cambodia is well prepared to share its hope and experiences.
Along with this, I am delighted by the presence of the representatives from various UN's agencies. This presence will further boost the consensus on the UN's implementation processes in this conference. As you are all aware that the demand for cooperative financing for trade is very high, especially in training and capacity building sectors. To ensure the effectiveness of cooperative financing for trade, we must acknowledge that it requires multi-sector methods and cooperation since no single institution has adequate resources or capacity to address these issues. Therefore, all the capacity-based efforts of these institutions will ensure the implementation of the Aid for Trade initiative.
Following the adoption of cooperative financing for trade by our working group 2 years ago, we can come to sit together today to exchange our visions and priority plans for cooperative financing for trade. We must also link our efforts to the actual circumstances and the ability to address the poor people's issues. Understanding the short-term and long-term relationship between trade and poverty, as well as the issue of gender inequality which is behind this relationship, will help us to address these challenges through the transformation of trade into a strong catalyst for poverty reduction. We must exert all efforts to ensure that cooperative financing for trade becomes a strong catalyst for development.
Indeed, some notable achievements have been realized over the past years; however, more major challenges are awaiting us. Therefore, we must move forward on the right path for today and tomorrow, by actively participating in the formulation and agreement of comprehensive methods to help the supply sector in LDCs.
Finally, once again, I would like to show my appreciation to H.E. Mr. Yumkella Kandeh, Director-General of the UNIDO;H.E. Mr. Pascal Lamy, Director-General of the WTO, and all organizers of this conference as well as all institutions helping the LDCs for your sacrifice, confidence and commitment in the cause of development of LDCs.
May this conference be successful and produce great outcomes; and I would also like to wish Your Excellencies, ladies and gentlemen a safe and very happy stay in the land of Angkor.
Now, I would like to declare the opening of this conference.


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4 Zodiac Signs That Are The Most Likely To Have Non-Traditional Relationships
by Jordan Bissell
Some people dream of meeting the love of their life, getting into a committed relationship with them, and then growing old together. But you might be someone who's instead better suited to certain types of unconventional relationships, based on your zodiac sign. For you, that might mean preferring open relationships, pursuing polyamorous relationships, or something else entirely. Some personality types might value sticking with one person less than having the freedom and independence to explore new partners on a regular basis.
A Capricorn, who's ruled by Saturn, the planet of tradition, for example, is not likely to want an untraditional relationship, Lisa Barretta, an astrologer and author of Conscious Ink, tells Bustle. Instead, they probably want to follow a more traditional pattern and timeline without leaving room for multiple partners or sex with people outside the relationship. "Capricorn wants to preserve the essence of experiencing and having a traditional relationship from dating to marriage to celebrating a golden anniversary together," she says. "They honor traditions and are in a sense like wolves who mate for life." A Capricorn is someone who's likely to commit to a long-term relationship and will work hard to keep it strong and repair any weak points.
Here are the signs that are most likely to have untraditional relationships, according to an astrologer.
Gemini (May 21 - June 20)
Tina Gong for Bustle
"Gemini, unlike Cancer and Capricorn, seem to go the more non-traditional route when it comes to relationships," Barretta says. "They are inquisitive and freely strike up conversations with others and can get so caught up in a conversation that they forget they had to meet their partner for dinner or return their call." As a Gemini, you're probably very social and have plenty of friends, some of whom you might be attracted to. You aren't the type to be joined at the hip to one partner at all times, but might be interested in pursuing multiple friends-with-benefits situations.
Sagittarius (Nov. 22 - Dec. 21)
Some people love always being able to have someone by your side when you're in a relationship, but this probably isn't true for a Sagittarius, who truly loves their freedom. "This sign may do well in the beginning throws of a relationship," Barretta says, but after you have made it past the early stages of infatuation in your relationship, you might be ready to find someone new. A Sagittarius can also tend to have a wandering eye and feel that sexual activity outside of their primary relationship isn't a big deal, so this might be someone who's open to polyamory.
Aquarius (Jan. 20 - Feb. 18)
"Aquarius will alway march to the beat of their own drummer," Barretta says. "They are natural-born politicians who will tell you what you want to hear and they go on and do what they want to do and this of course, doesn't always fare well in fostering a relationship." If you're an Aquarius, you probably tend to get bored when a relationship becomes too predictable, she says. This could mean that you have trouble staying interested in a long-term relationship or that traditional monogamy doesn't necessarily appeal to you. You might be someone who instead prefers having an open relationship with your primary partner.
Pisces (Feb. 19 - March 20)
Some people tend to be very set in their minds, and so have no trouble committing to one person unwaveringly. But Pisces is a mutable sign, and therefore capable of changing from moment to moment, Barretta says. "They are the dreamers of the zodiac and really are scared of commitment and the responsibility that goes with it." While you might be able to stick to a traditional relationship for a while as a Pisces, you could eventually look for an escape. Pisces is also a sign that can be very openminded when it comes to love, generally disliking rules and instead liking to make up their own as they go along, Barretta says.
Of course, any person of any zodiac sign can thrive in a traditional relationship if that's what they truly want. But if you're one of these four signs, you might be less likely to want to stick to what's traditional.
The 3 Zodiac Signs Most Likely To Get Married Later In Life
By Kristine Fellizar
The 4 Zodiac Signs Most Likely To Chase You, According To An Astrologer
These 3 Signs Are Most Likely To Be In A Love Triangle — Here's Why
4 Zodiac Signs That Will Take Forever To Admit They Like You


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Q: Edit product - change image I have in the database products, and each product has a image, I'm thinking to save image with $filename = sprintf('%08d', $id);
But for products I have also edit section, where I can change the image, which would be the best approach for changing image? It's ok if I save the new image with the old image name?

A: Either way. Depending on you app. If it's for example a user picture, then leave the old name as name is irrelevant but the content is important (a picture) and update a file content. If however,  picture defines the content then replace the name of the image. In your case i would put the new name as image defines the content (i.e. large_image_red_productname.jpg)
Ideally, you should name the product image as a product name(i.e. product_name.jpg) regardless of what file name is uploaded.

redpajama_set_name: RedPajamaStackExchange


I decided that I was going to do a protein treatment. I found this recipe from Agrlcanmac a few months ago and decided to try it out. I didn't know if my hair neede any extra protein — it seemed to be thriving , but I read that it is important to protect and strengthen your hair with protein treatments every so often.
You can see that I'm not really one for exact measurements when I make some of these mixtures. I mixed everything up and took it upstairs to the bathroom to apply it to my hair in sections and then braided it. The mix was a bit watery, so it was getting everywhere: running down my face and back, on the floor, in the sink, on the mirror, etc. I finally got it all on my hair and I covered it up with two plastic caps.
I smelled like a Subway sub — I was not impressed, but if it's good for my hair, I'll do it. I was trapped in my bathroom because the mixture was so watery, I was scared to wander too far and hear the Hubby fret that I was leaking mayonnaise around the house.
After about 30 minutes, I went to detangle and wash it out. It felt like there was a film on my hair — I'm wondering if it's not from my hair products mixing with the treatment. Detangling wasn't as easy as it normally is, but my hair did feel a bit stronger. I co-washed, did the routine and styled.
Would I do it again? Definitely, it did make my hair feel stronger. I think I'll redo this next weekend before I get my braids in. I'll add some more oils to help me detangle and I'll wash with my castile shampoo after to remove any residue. Now that I have my heat cap, I'll deep condition after. I'm sure that will make a difference in the outcome.
What about you, readers? Have you tried any mayo protein treatments? Did you like, not like them?
Next Post Product junkie-ism: Aussie and Herbal Essences products on sale at Shoppers!
i hate mayo treatments. the smell alone is enough to deter me, and i have never found them beneficial on my hair.
Really? I heard that they can be beneficial — especially if you have split ends or weakened hair. I have neither, that's why I don't do them often. I am going to try it again before the braids and see what happens.
I saw the new blog — you're on my blogroll now.
Protein treatments are very beneficial to black hair, they improve the hair's strength and elasticity, (perm or natural) but yes they are very drying. My hairdresser (who is all about hair care) just told me recently after giving me a protein treatment that you have to put a good moisturizer on the hair after doing the protein treatment or else the treatment will leave the hair very brittle, dry and hard. She also puts me under the dryer for 40-45 mins whenever I get any treatments.
That's good to know. That's why I'm going to do a deep condition after the treatment. My hair didn't feel too dry or brittle, but it didn't feel like how it normally does. This is the reason I'm scared to try Aphogee products. I heard they are good, but that they can be really drying. My hair is pretty dry to start with. I'm willing to retry the mayo treatment because I'm hoping that it's not as harsh as something like Aphogee.
Aphogee is a line of products I've been hearing about — and seeing in the Black hair care stores. A lot of people swear blind by them for protein treatments, but they can, from what I understand, be drying if a) you don't use them correctly and b) if they don't suit your hair. Because I'm a novice like you when it comes to this, I tend to err on the side of caution. That being said, I probably will check out the Aphogee stuff next summer. Winter is already a drying time of year for me, so why compound any problems, you know? I'm going to have to read up on these products before I dive in.
Since Jaz's hair started to grow in at her hair texture and not the baby hair. I was like maybe I should stop perming my hair to try and empower my little girl to love her natural texture. Right when I found out about your blog I was due for a perm but I was in two minds about it. I haven't permed since early July and I realize that I don't need to. I go and get treatments and blowouts and have the ends cut, once the perm is completely out I won't get blowouts all the time because I'm tired of straight hair and have been for a long time. I was thinking of putting in the twist, but my hair line is very weak right now. Not sure if this happens to natural hair but sometimes after a pregnancy( about 3 months in my case) your hair falls out in chunks at a time and I lose a lot at the hairline. I'm going to keep on treating it and keep cutting off the permed ends.
I've heard that about pregnancy. I guess the baby takes all the nutrients from you. I'm sure that breastfeeding doesn't help either. I won't say I'll never perm my hair again, but it's very, very unlikely. After this, I think I'm going to try locs — but that won't be for another few years. Having daughters, I would think, would make you rethink a lot of things. Something like relaxing your hair — which wasn't a huge deal five years ago — can affect how your little girl sees her hair.
That's good that you're asking more questions — that's what the purpose of this blog is: empowering us to know about our hair and not just think that we have to relax it or that a hairdresser is the only person who can deal with your hair.
I LOVE putting mayo in my hair. I make a "Hair Guacamole" out of mayo, avocado, coconut oil, and sometimes raw honey. http://bit.ly/aUVn1v IT leaves my hair super soft, and my twistous look great after!


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Title 19. CUSTOMS DUTIES
Chapter 4. TARIFF ACT OF 1930
Subtitle IV. COUNTERVAILING AND ANTIDUMPING DUTIES
Part IV. General Provisions
Section 1677g. Interest on certain overpayments and underpayments
19 U.S. Code § 1677g. Interest on certain overpayments and underpayments
(a) General ruleInterest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after—
the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 [1] of this title, or
the date of a finding under the Antidumping Act, 1921.
(b) Rate
The rate of interest payable under subsection (a) for any period of time is the rate of interest established under section 6621 of title 26 for such period.
(June 17, 1930, ch. 497, title VII, § 778, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 188; amended Pub. L. 98–573, title VI, § 621, Oct. 30, 1984, 98 Stat. 3039; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
Section 1303 of this title, referred to in subsec. (a)(1), is defined in section 1677(26) of this title to mean section 1330 as in effect on the day before Jan. 1, 1995.
The Antidumping Act, 1921, referred to in subsec. (a)(2), is act May 27, 1921, ch. 14, title II, 42 Stat. 11, as amended, which was classified generally to sections 160 to 171 of this title, and was repealed by Pub. L. 96–39, title I, § 106(a), July 26, 1979, 93 Stat. 193.
1986—Subsec. (b). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.
1984—Subsec. (a). Pub. L. 98–573 amended subsec. (a) generally, substituting provisions making interest payable on and after the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 of this title or the date of a finding under the Antidumping Act, 1921 for provisions making interest payable on and after the date on which notice of an affirmative determination by the Commission under section 1671d(b) or 1673d(b) of this title with respect to such merchandise was published.
Subsec. (b). Pub. L. 98–573 amended subsec. (b) generally, substituting provisions that the rate of interest payable under subsec. (a) for any period of time is the rate of interest established under section 6621 of title 26 for such period for provision that the rate at which such interest was payable would be 8 percent per annum or, if higher, the rate in effect under section 6621 of title 26 on the date on which the rate or amount of the duty was finally determined.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–573 applicable with respect to merchandise that is unliquidated on or after Nov. 4, 1984, see section 626(b)(4) of Pub. L. 98–573, set out as a note under section 1671 of this title.
[1]  See References in Text note below.


...Los Alamos History Museum - Discovery Welcome!
Only a forty five minute scenic drive to Los Alamos, New Mexico - Home of the Manhattan Project. Visit the Los Alamos History Museum and discover 1.4 million years of history, from the explosion of the Valles Caldera to the detonation of the world's first atomic bombs.
Enter the actual gate of the project's Santa Fe headquarters when Los Alamos was known as the Manhattan Project. Walk through "Life in the Secret City."
NEW! From May 24th through October 14th: Join us for our 1 hour Docent Guided Walking Tours, Mon, Fri, Sat at 11 am.
Adults 18+ $10, Age 13-17=$5, 12 and under are free.
Housed in the Guest Cottage of the Los Alamos Ranch School, a favorite place of General Leslie Groves during the Manhattan Project, the museum features award-winning exhibits on: Area Geology- How and why the Jemez Volcano erupted 1.4 million years ago. Anthropology - 700 years of human habitation: Grind corn as the Indians have done for centuries and experience the pristine wilderness where elk and turkeys roamed.
Learn about early settlers and dryland farming on the Pajarito Plateau. During select days in the summer, visit the homestead-era Romero Cabin, next to the Historical Museum. Visit The Museum Shop for a wide variety of unique souvenirs, gifts and one of the widest selections anywhere of books about the Manhattan Project, WWII, and Los Alamos History, plus Southwestern literature, outdoor guides, and local cook books.


This is untested, but I'm sure someone else will have a better code, or at least tweak this code for you.
I registered; you should too.
Try it again, I corrected and updated it.
Are you trying to test it yourself? Someone else has to say hello, etc on the room. ???
Also, you're putting the code in the remote.ini file, right?
See, I knew there was a better way to do it, but I just didn't know how.
The code would go in the remotes section of the client that you want to run the code.


Then, in 1989, the Conservative party introduced another kind of loan and started a long process whereby state funding for education could be progressively eliminated; the first move in a policy shift which three of the UK political parties have encouraged. With a few (reasonably) honourable exceptions, ministers and MPs have conspired to make higher education something you have to pay for, rather than something that might be considered so fundamental to a civilized society that it should be – if not free – than at least not productive of crippling and possibly lifelong debt.
For the majority of students, it was to be the crudest kind of double whammy. Instead of a grant, you pay all of your expenses. And a new expense: annual fees.
The timetable is relentlessly onward and upward. From 1998, when Labour introduced fees at £1000 p.a. through 2003, when they reached £3000, and on to 2010, when the Coalition government allowed a maximum of £9000. Few universities would charge that, we were told, and those that did would "look rather silly". Today, 98% of them have decided that it's fine to look silly.
One of the rallying cries of those who have worked hard to make students pay for their education ( Blair, Blunkett, Clegg, Cable, Willetts, Cameron, Osborne et al ) has been "there's no payment upfront".
Indeed, I remember pinning a student loans company statement on my wall, so that it would be seen by all of the students who came into my office. I recall one sentence, truly more insulting to one's intelligence than most I have ever come across: " …the only resemblance to a loan is that you have to repay the money". Such wordplay is common in defenders of student fees and loans: David Willett once told the BBC that he would be "terrified" if a child of his left university with a £25,000 credit card debt, but the new system was "in between" a credit card debt and an income tax, and "by and large a good deal".
"In some countries around the world that use our student finance system, repayments are called a contribution…..the solution is to change the name". How similar this subterfuge is to the trick played in 1981, when Windscale became Sellafield to help people forget the toxic fallout from the potentially catastrophic fire that had raged in one of the nuclear reactors. What's in a name?
Quite a lot, I would suggest. We would do well to reflect on the not infrequent use, these days, of the word customers as a replacement for students.
Time and again, students – and their parents – are told that there's nothing to worry about because (a) you'll earn more as a graduate than would otherwise have been the case and (b) you only have to start repaying the loan when your earnings as a postgraduate reach a certain level. Well, (a) is only sometimes true and (b) ignores the fact that interest is charged on student loans.
Students from wealthy families, or who become wealthy themselves, are able to pay off their loans without years of accrued interest. Those who do reasonably well – not wealthy, not poor – end up paying a lot more. And graduates who never manage to "do well" for themselves have to live with the knowledge that they will have to wait 30 years before their debt is cancelled. That is another kind of burden. Notice, also, the flawed logic in the argument often advanced that many graduates will never have to repay their loans because they will never earn enough to trigger repayment. This "reassurance" sits uncomfortably alongside the "consolation" offered to indebted students: David Willetts, then Universities minister, said in 2011 that graduates could expect to earn £100,000 more over their lifetimes than those who had not been to university. (This happens, by one of the ironies of life to which politicians seem often to be insensitive, to be close to the total amount which a typical graduate, in the years to come, can expect to repay over the 30 year period of his or her loans.
Mr Willetts is often referred to as "2 brains Willett" because there are people who consider him to be unusually intelligent. Well, if I had two brains, I would have to use one of them to contemplate the worry-free career of low earners, waiting for the day when their loans are cancelled, and the other to marvel at the ease with which high earners would manage to pay them off. But I'd have to make sure that none of the synaptic connections in one brain ever made it across my head to those in the other. To be fair to him, he has recently argued, correctly in my experience, that too many universities prioritise research over teaching. Sadly, this simply emphasises that today's students may be paying for less contact with staff, and less feedback for work they submit, than earlier generations for whom such definitive features of university life were free. There could be a disappointment lying in wait for many: you don't even get what you pay for.
Supporters of fees and loans delight in pointing out that applications have not gone down since higher education became something you pay for. This heartless indifference to the recruitment of a generation of indebted young people is perhaps possible because the reassurance offered by wealthy politicians is, at least for now, effective: so many young people have an understandable and commendable commitment to get the best possible education. It is difficult to believe that the next generation will be able to ignore what will have happened to many of their predecessors.
Is there, for some, a hidden agenda behind the drive to make it terribly expensive to go to university? Could it be that the enthusiastic support for crippling student fees signals a desire to revert to the class-driven inequalities of the early part of the 20th century, when only the rich could afford a proper education and the under-educated, or uneducated, lower orders could only to aspire to servitude? The effect of student debt will be to drive down even the quality of life for many of those who graduate. Already, in 2012, the BBC reported that given interest charges a student would typically repay, eventually, almost £80,000 for a 3 year course.
Don't even try to imagine prospects for two students, each with such debts, who decide that they like each other enough to embark on a life together. How can we expect young people to put together a career even faintly resembling that enjoyed by the generation of MPs who brought all this about – none of whom paid fees, none of whom had to take out student loans?
It is important to remember that only 2% of young people went to university in the years before the 2nd world war. Part, at least, of the thinking behind the introduction of charges for studying and thereby obtaining a degree was the idea – in itself a laudable one – that a university education should not be something available to a privileged minority. But the same politicians who espoused this view also tended to insist that with ever rising numbers, degree courses would require more funding than the state could afford. The simplest and intellectually laziest conclusion was to insist that the student could.
There is a hidden assumption lurking behind the exhortation to so many school leavers to go to university at all costs.
Hidden within the usual claim that you will, if you are a graduate, earn more money than those who reject the idea of going to university is another, unsavoury idea. It is that if you are "only" a plumber, an electrician, a mechanic or any other kind of "worker" then you are somehow lower in the scale of human achievement than a person with an honours degree. By 2013, just under 50% of young people were enrolling on degree courses. Some of them might, without the ceaseless propaganda in favour of getting a degree, have embarked instead on the important, worthwhile, valuable training courses that ensure that those of us who like to think of ourselves as educated or cultured or whatever other term we use to bolster our self esteem, can actually make our way around the world – or just our house - with lighting, warmth, transport, food and all the other accoutrements of a modern existence.
My studies have been in philosophy – not the most practical of subjects - and I spent my working life helping young people obtain degrees; which might perhaps make me the last person to have the right to question the trend toward degrees for all. But my real purpose is to insist that all those professions – let's definitely call them that – which sustain the working lives of those outside of the university system are just as worthy of our respect. Of course we need scientists, medics, academics (I have to include those – I was one) and all the other university-trained people who furnish society with life-enhancing features. But when the lights go out; when our car breaks down; when our roof develops a leak; when God knows what else happens that we can't fix: then we turn to that army of people with practical skills without whom we would not be able to live with any dignity at all.
They are valuable members of society: it's time to stop telling young people who might want to join them that they are diminished if they don't go to university. We should help fund their studies too. There would almost certainly be a reduction in the number of young people who study for a degree. And we could then help fund their aspirations also. Where would the money come from? It may be unrealistic to dream of a return to wholly state-funded education. But we could perhaps start by bringing an end to tax evasion. And at the risk of seeming to be economically illiterate, I can't help remarking, not entirely mischievously, that the total student debt reached £46 billion in 2013. A similar amount to the current estimated cost (£42.6 billion) of the High Speed Train project to enable people to get to London half an hour or so more quickly than they presently can. That's a lot faster than the time it takes to repay a student loan.


'Flux' is an interactive installation that embodies the dynamism of planet Earth. The form visualizes and lets the audience experience the changes in magnetic flux using visual culture as a framework. Flux embodies natural physical force of magnetism, conceived and crafted in the dimensions of artistic practice attempting to bridge the gaps between art and science.
Wall text/Artist note at Serendipity Arts Festival 2016, Goa.
Best viewed in 720p HD Quality on a good internet connection.


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Select another language :Vietnam | English
Vietnam | English
Cai Xu Kun
A Hollywood actor, philanthropist, and father, Patrick Dempsey is also an accomplished race car driver, always ready to take on a challenge.
"There's a rush before you get in the car. It's the same thing, like stepping on stage."
LIFE IN THE FAST LANE
Despite his ultra-busy schedule, he and his team braved many races, including the grueling Baja 1000 off-road race. Today, even as he takes time off from the racetrack to spend time with his family, he remains fully involved in the international sports scene.
THE REWARD OF ENDURANCE
Over the years, Dempsey and his team scored brilliant podium finishes, taking 3rd place in the GT Class of the Rolex 24 at Daytona and 2nd place at the prestigious 24 Hours of Le Mans.
PATRICK'S WATCH SELECTION
Previous Products
VIEW ALL TAG HEUER CARRERA
TAG HEUER CARRERA x PORSCHE
To thrive as a competitor requires dedication.
Discover more about our ambassador
05/04/2022 Motorsport
Adrenaline crush
The fascinating relationship between adrenaline and motor racing.
Read more Adrenaline crush
22/02/2021 Podcast
7 TAKEAWAYS FROM OUR BRAND NEW PODCAST EPISODE #1 WITH PATRICK DEMPSEY
Here at The Edge magazine, we're proud to launch our brand new eponymous podcast - The Edge by TAG Heuer - available now on all major platforms.
Discover more 7 TAKEAWAYS FROM OUR BRAND NEW PODCAST EPISODE #1 WITH PATRICK DEMPSEY
The moment Jacob Elordi and Patrick Dempsey fell in love with cinema
Two stand-out actors relive the moments that inspired them to get into show business and strive for greatness.
Discover more The moment Jacob Elordi and Patrick Dempsey fell in love with cinema
COLLOBARATIONS
DISCOVER OUR COLLABORATIONS


Mediabarn is proud to announce that we'll be partnering with UXPA and hosting a Happy Hour and tour of our Usability Lab, Focus Group suite and Studio during this year's UXPA International conference here in Washington, DC this July.
While enjoying cocktails and light hors d'oeurvres, attendees can tour our Usability Lab and Studio and schmooze with fellow UXPA'ers. Register soon because seats are limited and will only accommodate the first 40 attendees that register. Transportation for the tour will be provided from the event.
We are excited to show off our space while meeting fellow UXPA conference attendees!
Posted in Events, eyetracking, Focus Group, News, uxdesign, uxlab, What's New.


Beautiful waterfront lot on the Calabash river. The property has the ability to apply for a dock. Boat directly to the Atlantic, ICW in minutes. Great seafood restaurants you can boat or drive to in minutes. The access is off of highway 179B.
Views, Views, Views !! Expansive and unobstructed views of nature, ponds and manicured golf holes. This is truly a homesite to see in a setting one needs to experience. All amenities are in place and NO initiation fees. To understand what a special place The Thistle is, one has to visit and tour.


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Article | Last updated: 11/04/2019 | Ministry of Foreign Affairs
Ensuring protection against violence, abuse and violations of fundamental human rights is a key part of the humanitarian response, both in situations of armed conflict and natural disasters. Protection has been identified as one of three main priorities in Norway's Humanitarian Strategy for 2019-2023.
It is primarily the responsibility of the authorities in the country concerned to protect the population and safeguard their fundamental rights. In situations of armed conflict, this responsibility lies with the parties to the conflict. The international human rights instruments, refugee law and international humanitarian law form the legal framework in this area. However, in many conflict and disaster situations, there is a lack of willingness and/or ability to fulfil international legal obligations.
Local and international humanitarian organisations, the Red Cross and Red Crescent Movement, and the UN work in the field to protect the population and safeguard fundamental human rights. Many of these organisations also participate in international processes to enhance compliance with international human rights and humanitarian law. Norway contributes to humanitarian efforts on the ground and participates in international cooperation to improve protection of civilians and promote respect for fundamental rights.
Norway is at the forefront of efforts to ensure that protection of those affected by conflicts or natural disasters is a key component of humanitarian action. Ensuring the protection of civilians during a crisis is essential not only for saving lives, but also for strengthening post-crisis efforts relating to reconstruction, reconciliation, the return of displaced people, the reunion of families and the rebuilding of communities.
Despite the fact that civilians affected by armed conflict have a fundamental right to protection under international humanitarian law, in practice it is still civilians who suffer most in conflict situations. All too often in conflict situations, civilians are killed or subject to mutilation, rape and forced displacement.
Today's conflicts are often asymmetric conflicts. Rebel forces may hide among the civilian population and use the local population as human shields to prevent attacks against them. This significantly increases the risk of civilian casualties and collateral damage. Many of the conflicts we are seeing today are complex and involve a wide range of armed groups. These groups often fail to comply with their obligation under international humanitarian law to distinguish between military targets and the civilian population.
Norway is working on many fronts to promote compliance with the rules set out in international humanitarian law on the protection of civilians. A number of sections and departments at the Ministry are involved in this work, as are the diplomatic and consular missions. We focus our efforts on issues that we consider to be particularly pressing.
This work is vital not only to protect civilians, but also to improve humanitarian access for organisations working to alleviate suffering among the civilian population.
These are some of the focus areas of our protection efforts, as identified in Norway's Humanitarian Strategy:
Protection of children and of the right to education are top priorities both in our efforts to enhance protection of civilians and in our efforts to promote education in situations of crisis and conflict. The Special Representative of the Secretary-General for Children and Armed Conflict is an important partner in this work, as are other key UN actors and civil society organisations such as UNICEF and Save the Children.
Norway is working to improve access to education and protection of schools in situations of armed conflict. Norway and Argentina are leading the work to promote the Safe Schools Declaration. States that endorse the Declaration undertake to avoid using schools and other educational institutions for military purposes in conflict situations. The aim is to prevent schools from becoming military targets.
All people – women, men, boys and girls – are affected differently by crises and conflicts. The humanitarian response should be designed, as far as possible, to meet the needs of all civilians. The gender perspective is to be integrated into all Norway's humanitarian efforts. Organisations that receive humanitarian support from Norway are required to report on how this is being done. Efforts to combat sexual and gender-based violence (SGBV) are a key priority in Norway's humanitarian efforts. Norway also works at the international level to promote and strengthen the response to SGBV in humanitarian situations. There is a need for other actors to come forward and take on a more prominent role in this work. Increasing women's participation in humanitarian efforts is particularly important if we are to ensure progress in this area.
Protection of healthcare is another priority. Attacks on health facilities, ambulances, patients and health personnel prevent the sick and wounded from receiving medical treatment during armed conflicts and other crises. This has long-term consequences for global health. Re-establishing health services in the aftermath of conflicts and natural disasters is a difficult task, not least in situations where health workers have fled or been killed and facilities have been destroyed. Norway is actively engaged in efforts to ensure the protection of healthcare in situations of conflict and crisis.
We work along several different tracks and with a range of partners, such as the Norwegian Red Cross, the World Health Organization, professional health organisations, and other countries. Through the Health Care in Danger initiative, the International Red Cross and Red Crescent Movement have made the protection of healthcare a priority. Norway has worked with the International Red Cross and Red Crescent Movement to enhance the protection of health workers, patients, health facilities and vehicles. This work has involved practical measures, dialogue with parties to conflict, and international cooperation. Norway has also co-sponsored a resolution in the UN General Assembly condemning attacks on healthcare. Security Council resolution 2286 (2016) strongly condemns attacks on medical facilities and personnel and urges states to ensure respect for their relevant international legal obligations.
Efforts to prevent disappearances, find missing people and reunite families are another of Norway's priority areas. Norway will promote more effective cooperation in this area. These humanitarian efforts are of vital importance to families and survivors.
Norway's Humanitarian Strategy
Responsible for the ministry's webpages:
Responsible editor: Kristin Enstad
Web-editor: Johan Toverud Jensen
E-mail: post@mfa.no
Employees in the Ministry: Depkatalog
Organisation number: 972 417 920


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Tag Archives: federal tax treatment of real estate sales
Federal Income Tax Treatment of Real Estate Sales
When it comes to the federal income tax treatment of real estate sales it is very important how you treat your real estate gains and losses. If you are a real estate owner or developer, you may be under the impression that your profits and losses from the sale of property must be treated as ordinary income or losses, and that you are therefore subject to federal income tax rates that can be as high as 39.6%. However, it is possible that profits you have received from the sale of property may instead be treated as capital gains, which are generally taxed at a maximum rate of only 20% for noncorporate taxpayers.
Under Section 1221(a)(1) of the Internal Revenue Code (the "Code"), income or losses from the sale of property "held primarily for sale to customers in the ordinary course of a taxpayer's trade or business" are treated as ordinary. Any income or losses from the sale of property outside this classification are treated as capital gains or losses.
Determining whether the sale of property qualifies as the sale of a capital asset first requires an analysis of whether the property was held "primarily" for sale. This is not necessarily as straightforward as it may seem, since property can be used for more than one purpose. In addition, taxpayers may change their purpose for holding property during their term of ownership. For example, you may own an apartment building that you later decide to convert to condominiums; or, you may own and rent several properties and later decide to sell a handful of them over a period of a few years. How do these decisions affect the federal income tax treatment of real estate sales and reporting your gains and losses?
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Case law surrounding the federal tax treatment of real estate sales
The U.S. Supreme Court provided some guidance in its decision in Malat v. Ridell, 383 U.S. 569 (1966). There, the taxpayer was a member of a joint venture that purchased real estate to develop and operate an apartment complex. When the joint venture members had trouble obtaining financing, a portion of the property was subdivided and sold, and the profit from the sales was reported and taxed as ordinary income. The members continued to have difficulties developing the remaining parcels, and the taxpayer sold his interest in the joint venture and treated his profit from that sale as a capital gain. The IRS contended that the property was held by the taxpayer "primarily for sale to customers in the ordinary course of his trade or business," and that, therefore, the profits should be taxed as ordinary income.
The Federal District Court and the Court of Appeals agreed with the IRS position, but the U.S. Supreme Court disagreed. The Supreme Court held that purpose of Section 1221 of the Code is to distinguish between "profits and losses arising from the everyday operation of a business" and "the realization of appreciation in value accrued over a substantial period of time", and that, based on this purpose, the word "primarily" as used in Section 1221 means "of first importance" or "principally". The case was remanded to the District Court to decide the case using the legal standard articulated by the Supreme Court. The District Court found that the properties were not held primarily for sale to customers in the ordinary course of a trade or business, and that the taxpayer (and the other members of the joint venture) could report their profits as capital gains. See Malat v. Riddell, 275 F. Supp. 358 (1966).
While the U.S. Supreme Court's decision in Malat v. Riddell is helpful in applying Section 1221, it is important to note that holding property primarily for sale "is by itself insufficient to disqualify the taxpayer from capital gains privileges". See U.S. v. Winthrop, 417 F.2d 905 at 911 (5th Cir. 1969). The Courts have identified three main questions to consider when determining whether an asset is a "capital asset" under the Code:
1. Was the taxpayer engaged in a trade or business, and if so, what business?
2. Was the taxpayer holding the property primarily for sale in that business?
3. Were the sales contemplated by the taxpayer "ordinary" in the course of that business?
Suburban Realty Co. v. U.S., 615 F.2d 171 at 178 (5th Cir.), cert. denied, 449 U.S. 920 (1980).
In addition, the Courts have articulated and applied a series of factors to determine whether a sale occurred in the ordinary course of a trade or business:
1. What is the nature and purpose of the acquisition of the property and the duration of the ownership?
2. What is the extent and nature of a taxpayer's efforts to sell the property?
3. What is the number, extent, continuity, and substantiality of the sales?
4. What is the extent of subdividing, developing, and advertising to increase sales?
5. Was a business office used for the sale of the property?
6. What is the character and degree of supervision or control exercised by the taxpayer over a representative selling the property?
7. How much time and effort did the taxpayer habitually devote to the sales?
See U.S. v. Winthrop, 417 F.2d 905 at 910 (citing Smith v. Dunn, 224 F.2d 353, 356 (5th Cir. 1955)); See
also Byram v. U.S., 705 F.2d 1418, 1424 (5th Cir. 1983).
In applying these factors, Courts have emphasized that no single factor should be determinative in deciding the federal tax treatment of real estate sales; instead, each case must be evaluated on its own facts. Biedenharn Realty Co., Inc. v. U.S., 526 F.2d 409 (5th Cir. 1976), cert. denied, 429 U.S. 819 (1976).
Based on the foregoing, if you are a real estate owner or developer, and you are making decisions regarding your property, the tax treatment of real estate gains and losses will depend on an analysis of your individual facts and circumstances under Section 1221 of the Code and related Court opinions and IRS decisions. Thus, it is important to consult with your tax advisor to review your sales activities, as it could positively impact your federal income tax liability.
The United States Treasury Department issues Circular 230, which governs all practitioners before the Internal Revenue Service. Circular 230 requires a legend to be placed on certain written communications that are not otherwise comprehensive tax opinions. To ensure compliance with Treasury Department Circular 230, we are required to inform you that this document is not intended or written to be used, and cannot be used for the purpose of avoiding penalties that the Internal Revenue Service might seek to impose on you.
Have more questions about the federal tax treatment of real estate sales?
Stephen M. Geria, Esquire, LL.M.
Hyland Levin LLP, Attorneys at Law
6000 Sagemore Drive, Suite 6301
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