text:
The Brief, Unsuccessful History of Franklin, the Experiment That Failed to Become the 14th American State
This map of America's original 13 states doesn't show where Franklin existed for four years in the mid to late 1780s.
ilbusca—Getty Images
By Matthew Wills / JSTOR Daily
August 26, 2019 2:07 PM EDT
In 1784, white settlers in what was nominally western North Carolina (and is now eastern Tennessee) organized the State of Franklin. As historian Jason Farr writes, the separatist state, named after Ben Franklin, "was most interested in stability so they could secure land claims and gain commercial access to the Mississippi River." Leaders like James White and Franklin Governor John Sevier assumed that western settlements would ultimately form into their own entities, and decided to start their own, intending it to be the 14th state. Thus began the four-and-a-half year history of the State of Franklin.
The obscure history of this "lost state" serves as a good reminder that the ultimate shape of the United States was never pre-destined. The tidy number of 50 states was never inevitable. Victory in the Revolutionary War didn't even guarantee the success of the new nation. The idea of Manifest Destiny only came later, decades after the Treaty of Paris marked the formal peace between Great Britain and the sort-of-united 13 original colonies.
In that treaty, the British relinquished control of British North America all the way to the Mississippi, whose navigation would remain under Spanish control. Farr writes:
Securing and sustaining American independence demanded cooperation among the states and the creation of a strong federal union. Incorporating western communities into this union was an early test of America's legitimacy…The reality of American independence left trans-Appalachian communities in a unique situation. They had the option of creating jurisdictions within existing states, forming new states within the union, or creating their own sovereign republics. It was never assumed that these areas would join what became the United States.
In fact, in the northeast, there was hope that trans-Appalachian lands wouldn't become part of the U.S. at all. In theory, the borders of the 13 colonies extended westward beyond the Appalachian chain, but in practice there was no centralized authority out there. In the southeast, the Carolinas, Georgia and Spain all had overlapping claims on invaded Native American lands.
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So when North Carolina ceded its western territory to Congress in 1784, Franklinites jumped into what they saw as a political vacuum. Farr describes the would-be state-builders as "speculating elites" who needed order to "pursue various land schemes and their governing legitimacy." As the replica of the capitol in Greeneville suggests, this was all very frontier. The currency, too, was chaotic: Spanish and Portuguese gold coins, paper money issued by the various states and the federal government, and leftover British pounds and shillings all circulated. Barter was the easiest method of economic transaction.
The Franklinites negotiated "symbolic" treaties with local Cherokee—symbolic Farr explains, "considering the long presence of Anglo-Americans essentially trespassing in their settlement of western land." These treaties quickly came into conflict with treaties negotiated by the U.S. The Franklinite treaties weren't recognized by Congress, which also didn't recognize Franklin as a state.
In 1788, the fledgling squatter state pursued an alliance with Spain. They hoped the Spanish empire would give them what they weren't getting from the American government: rights to the Mississippi and land grants. But an alliance with Spain didn't pan out because language, religion, and Spain's only nominal power in the region all worked against it.
Meanwhile, bitter divisions within Franklin undermined the state-building efforts. Sevier would have his property seized and be charged with treason by the North Carolina Assembly. What there was of the State of Franklin was absorbed by the Southeast Territory in 1790. Tennessee, stretching from the backbone of the Appalachia to the Mississippi, was admitted as the 16th state in 1796.
This article is republished from JSTOR Daily. Read the original article here.
What Whitney Houston's National Anthem Taught Me About America


Many of us have purchased shoe organizers at one time or another but they aren't only limited to storing shoes! Shoe organizers are extremely versatile and can be used to store and organize items in nearly every room of your home.
Possibly the best thing about using shoe organizers is that you can store everything from toys, stationary, and food items and it won't take up any extra room as it hangs on the door. They are inexpensive and will help organize your home without using expensive and bulky storage containers.
1) Store all your yummy snacks all in one place!
2) Keep children entertained on a road trip.
Have all your kids toys and supplies organized and at arm's reach for easy access. Simply secure the shoe organizer tightly to the headrest using heavy rope or zip ties.
3) Maximize your bathroom space.
Keep all your brushes and bathroom necessities in one place instead of searching through bathroom cabinets in the morning.
4) Organize your camping supplies.
Shoe organizer ideas for your next camping trip! Simply roll it up and take it on your next camping trip to keep your utensils, food, kitchen supplies, and many other supplies off the ground and easily accessible.
5) Clean up your cleaning supply closet.
We could all use more shelves in our closets but why bother when you can store so many cleaning supplies with these shoe organizer ideas. Here are some great tips for building a DIY cleaning closet.
6) Organize kids craft supplies.
Kids love to draw and paint so help them organize all their craft stuff by setting up a shoe organizer for their art and craft supplies. It is also a great way to keep paint and other supplies out of reach of tiny hands by storing them on top.
7) Quickly find first aid supplies.
We never know when an emergency can happen so use a shoe organizer and have all supplies organized in one place for quick access.
8) No more lost tools with this outdoor organizer.
Shoe organizer ideas for your gardening supplies! Easily store and sort your garden supplies with a shoe organizer made of fabric or plastic.
9) Keep your gift wrap in perfect shape.
By making a quick modification to any standard shoe organizer, you can organize all your gift wrap paper. Simply cut the bottom out of two or more rows of a shoe organizer or follow these instructions for making a wrapping paper holders.
10) Sort and organize LEGO blocks.
As a kid, I used to throw all LEGO bricks into a box but finding a piece I needed meant searching through a box full of LEGO pieces every time! Frustrating! Instead, use this great tip and use a shoe organizer to store your children's LEGO blocks and even sort them by color and type!
11) Organize your home office.
When it comes to a home office, space is everything but why not turn a spare closet into a home office! As crazy as it sounds, it works and use these shoe organizer ideas to help maximize space as you follow this tutorial for creating a DIY closet office space.
12) Store fruits and vegetables in the pantry!
Not all fruits and vegetables need to be refrigerated; therefore, store fruits and vegetables such as bananas, tomatoes, and apples in a shoe organizer and gain some extra room in your refrigerator.
13) Give your scarves a new home.
With so many types of scarves and shawls, keeping them organized in a closet can be a challenge. Instead, store them all together in a clear plastic show organizer and easily find that scarf you're looking for.
Most people store spray paint on shelf but finding that perfect color sometimes means digging all the way to the back of the shelf. Store spray paint cans in a shoe organizer instead and easily sort them by color, brand, or type!
15) Running out of space in the dresser?
Kids can outgrow their dresser very quickly because let's face it, kids always need clothes! If you're running out of space in their dresser or simply want an easier way for them to find their socks and undergarments, store them all in a shoe organizer. My nephew used to empty his dresser by throwing clothes on the floor until he found the piece of garment he wanted…this tip would have been handy!
16) Give your utility closet a makeover.
Utility closets are always full of knick knacks that we never use but maybe that's because we can't find them when we need them! Here is a great tutorial for creating a rockin' utility closet where you won't cringe when opening the door and the shoe organizer is an important piece to this closet makeover.
17) Create the perfect planter.
How great would it be to have fresh herbs in the kitchen or a door full of lovely plants in a sunny room in your home. By using a shoe organizer inside OR outside, you can create a vertical hanging planter using a shoe organizer for all your plants.
A family can quickly accumulate a ton of water bottles but unfortunately, they can take up a lot of cupboard space because of their sometimes bulky size. Instead, store all your water bottles in a shoe organizer and reclaim precious cupboard space in your kitchen.
19) Shoe organizer ideas for storing all your child's Barbie dolls.
If your child loves Barbie dolls, they can add up quickly. Learn how to store up to two Barbie dolls in each shoe compartment of your shoe organizer.
20) Store surplus shoes under your bed.
If you have a collection of shoes that you only wear on special occasions, keep them clean all year round with a handy under-the-bed shoe organizer. Watch how easy it is to assemble your own under-the-bed shoe organizer.
Even with all these great uses for shoe organizers, let's not forget that they are also great for storing shoes that you wear regularly!
The amount of uses for shoe organizers is nearly limitless but hopefully, these 21 shoe organizer ideas will help you! Please share these 21 useful ways to store household items using clever shoe organizer ideas with your friends and family and help them find new ways or organizing their homes.
Create This Feathered Frost Coat Nail Art Design Inspired by The Huntsman!


Applications for the 2018-2019 Academic Year are now open!
Download the appropriate application form (from above) and save it to your computer.
Fill out Section 2 with your personal information.
Confirm your eligibility in Section 3.
Fill out Section 5. These statements will help us place you in the team that will help you reach your goals best, and help the team manager decide how to divide tasks in a way which is best for all the members of each team.
Fill out Section 6, and tell us where you heard about Upsilon Lab.
Make sure your application PDF saved all the information you wrote.
Email the application to upsilonlab@pa.ucla.edu.
A team manager will email you back when a spot which matches your interests is available. We will not email you when we receive your application until there is a position available matching your interests.
Member responsibilities are outlined in Section 4.3 of the Constitution.
The official policies for joining Upsilon Lab as a member are outlined in Section 5 of the Constitution, as summarized below.
Applications are processed in the order they are received without exception. Members will be directly notified of openings on any project they marked on their application form, or similar projects if the catalog of active projects changes. This may result in members being placed out of order, but all applicants will eventually be placed in a team listed on their applications or similar.
Be declared/intend to declare as a physics, astrophysics, or biophysics major.
If you would like to know more about projects, you can find our current projects on the Projects page and team managers on the TER Managers and TS Managers pages.
Other application questions should be addressed according to the Contact page.


text:
You asked: What is the National Security Council NSC in charge of?
What is the National Security Council in charge of quizlet?
What is the primary function of the National Security Council NSC )?
Who makes up the NSC or National Security Council?
What is the role of the National Security Advisor?
Who are the members of National Security Council quizlet?
What is the job of the National Security Council quizlet?
What is the meaning of NSC?
How does the NSC work?
How big is the NSC staff?
What has the NSC done?
What is the salary of national security advisor?
Is national security advisor a cabinet post?
The National Security Council is the President's principal forum for national security and foreign policy decision making with his or her senior national security advisors and cabinet officials, and the President's principal arm for coordinating these policies across federal agencies.
What are the functions of the NSC? Advice the president on foreign policies and national security. Serve the president's principal arm for coordination these policies from government agencies.
Since its inception under President Truman, the Council's function has been to advise and assist the President on national security and foreign policies. The Council also serves as the President's principal arm for coordinating these policies among various government agencies. The NSC is chaired by the President.
POLICY BRIEF #68. The NSC was established in 1947 to integrate U.S. foreign and defense policy. By law, the Council is the United States government's most exalted official committee, composed of just four members: the president, vice president, secretary of state, and secretary of defense.
IT IS INTERESTING: What are three of the civil rights laws or policies that protect consumers and applicants?
Teach Campaign Strategy and Messaging. The United States national security advisor is a federal government official who advises the president on matters pertaining to national security policy.
The National Security Council is chaired by the President. Its members are the Vice President (statutory), the Secretary of State (statutory), the Secretary of Defense (statutory), the National Security Advisor (non-statutory), and the Secretary of Treasury (non-statutory).
The NSC functions as an advisory group to the president and works to serve as the president's principal arm for coordinating policies among various government agencies.
The National Savings Certificate (NSC) is a fixed income investment scheme that you can open with any post office branch. The scheme is a Government of India initiative. It is a savings bond that encourages subscribers – mainly small to mid-income investors – to invest while saving on income tax.
With the size of the NSC staff approaching 400, up from 40 in 1991, the National Security Council has assumed more of an operational role as opposed to focusing on strategic planning and interagency coordination.
IT IS INTERESTING: What can I use instead of a mouth guard for grinding teeth?
At the President's direction, the NSC could also assess and appraise risks to U.S. national security, consider policies, and then report or make recommendations to the President. The act created a small permanent staff headed by a civilian Executive Secretary appointed by the President.
National Security Advisor (India)
National Security Advisor of India
Inaugural holder Brajesh Mishra, IFS
Formation November 1999
Deputy D Padsalgikar, IPS Pankaj Saran, IFS Rajinder Khanna, RAS Lieutenant General Vinod G. Khandare (Retd), Military Advisor
Salary ₹162,500 (US$2,300) (monthly)
A national security advisor serves as the chief advisor to a national government on matters of security. He or she is not usually a member of the government's cabinet but is usually a member of various military or security councils.

redpajama_set_name: RedPajamaCommonCrawl


text:
package technology.tag.codejam.base;

import static org.junit.Assert.*;

import org.junit.Test;

public class DefaultContestReaderTest {

	@Test
	public void testDefaultContestReader() {
		fail("Not yet implemented");
	}

	@Test
	public void testReadContest() {
		fail("Not yet implemented");
	}

}

redpajama_set_name: RedPajamaGithub


text:
Resignation on Dist. 91 board opens door for appointment
by Josh Adams February 13, 2007 February 9, 2021
Unless two people run successful write-in campaigns to win a pair of two-year terms on the District 91 Board of Education in April's election, the remaining five members will need to fill those spots by appointment.
Now add to the list a third seat vacated by board secretary Charles Marinier, who resigned at Thursday's, Feb. 8 board meeting. According to Superintendent Randolph Tinder, Marinier no longer lives in Forest Park, and therefore is unable to serve on the board.
The likelihood that three of the board's seven members will have not won a single vote isn't necessarily alarming, according to district officials, and isn't entirely unusual either.
"It happens periodically like that," board President Lois Bugajsky said.
Two sitting board members, Sean Blaylock and Francis Mott, hold their positions on the board thanks to appointments in November of 2005 and January of 2006. Ideally, prospective appointees will have children in the district and are willing to seek election to the board once their appointment expires. To find these people, the board often turns to its citizens' advisory committee, which doubles as a sort of farm league for the board. According to Tinder, a handful of recent board members got their start on this committee, including Bugajsky and Marinier.
The only new name on the ballot this year is Mary Win Connor. She has served on the advisory committee for several years.
"They're really always interested in choosing someone that's interested in running for the remainder of the term," Tinder said of board appointments.
Both Blaylock and Mott are seeking election to full-length four-year terms, rather than trying to win the right to the remaining two years of their appointments. This eagerness to make a longer commitment to the board, Bugajsky said, demonstrates that appointed members can serve with the same conviction and enthusiasm of elected members.
"They have both worked out to be excellent board members," Bugajsky said.
Assuming Blaylock and Mott win four-year seats, five of the seven board members will have joined the district through appointments.
Fielding a full complement of candidates to fill the elected positions, let alone a contested race, is made all the more difficult because the district isn't in a state of turmoil, Tinder said. If Forest Park's K-8 schools were in dire straits, there would more than likely be plenty of candidates for voters to choose from, Tinder said.
A lack of willing candidates isn't necessarily a sign of a healthy school district, Tinder said, but it may not be a sign of apathy either.
"It does say people are satisfied with what's happening," Tinder said.
Bugajsky though, drew a hard line from the district's performance to the shortage of board candidates, and said because the general population is happy with the district no one feels inclined to get involved. Also, the board has maintained at least an appearance of harmony, which translates to fewer controversies.
"I think we're considered boring because we don't fight in public," Bugajsky said. "We do it in executive session where it should be. It shouldn't be all over the newspaper."
Connor, the newcomer to this year's race, said it seemed like a natural progression to run for election after serving on the advisory committee. Connor does have a son in the fourth-grade and her daughter is a high school senior. The impetus behind her candidacy, Connor said, is a desire to improve student performance at the middle school.
Connor agreed with Bugajsky's assessment that a lack of candidates is indicative of a well-functioning school district. Further, those who are appointed, Connor said, are not by default less qualified or less sincere.
"They don't have to accept the appointment," Connor said. "These might be people who (running for office) just never occurred to."


The Nigerian Bar Association (NBA) will on., Monday, hold an emergency meeting of its National Executive Committee (NEC) on the purported suspension of Justice Walter Onnoghen as the Chief Justice of Nigeria (CJN) by President Muhammad Buhari.
The President had, on Friday, announces the suspension of Onnoghen, who is facing an assets declaration charge before the Code of Conduct Tribunal (CCT) and immediately sworn in Justice Ibrahim Tanko Muhammad as acting CJN.
The general secretary of the NBA, Jonathan Gunu Taidi, said in a notice of meeting cited by Tribune Online that the meeting has Onnoghen's suspension as the only agenda and it will be attended only by statutory NEC members only.
Mobilisation to the Nigeria Bar Association headquarters for a meeting on Monday January 28, 2019, to demand the shut down of the courts and pulling out of lawyers until the ongoing "judicial coup" is quashed.
Tribune Online also gathered that there will a rally against the ongoing assault on the Nation's Judiciary same day at NBA headquarters in Abuja.
Lawyers in Defense of Democracy, Civil Society apex Body and National Interest Defenders. lovers of democracy and rule of law, Lawyers, Activists, Civil Society groups, ethnic and religious groups, media, youth and student's groups are enjoined to participate in the rally to save the nation's democracy.
The rally will take off from the NBA headquarters where Nigerians are going to be demanding for one thing from the Nigerian lawyers leadership which is to show leadership by pulling lawyers out the courts and keep striking until the President stops his factional CJN from parading and officially recognise the current CJN, Justice Walter Onnoghen.


text:
Q: Animating UITabBarController navigation I'm currently having an issue with iOS development regarding animation. I'm currently using the following code to make a "slide animation" for switching tab bar items after a gesturerecognizer fires.
-(void)slideToTab:(int)controllerIndex
{
    if(controllerIndex >= 0 && controllerIndex < [self.tabBarController.viewControllers count])
    {
        // Get the views.
        UIView * fromView = self.tabBarController.selectedViewController.view;
        UIView * toView = [[self.tabBarController.viewControllers objectAtIndex:controllerIndex] view];

        // Get the size of the view area.
        CGRect viewSize = fromView.frame;
        BOOL scrollRight = controllerIndex > self.tabBarController.selectedIndex;

        // Add the to view to the tab bar view.
        [fromView.superview addSubview:toView];

        // Position it off screen.
        toView.frame = CGRectMake((scrollRight ? 320 : -320), viewSize.origin.y, 320, viewSize.size.height);

        [UIView animateWithDuration:0.3
                         animations: ^{

                             // Animate the views on and off the screen. This will appear to slide.
                             fromView.frame =CGRectMake((scrollRight ? -320 : 320), viewSize.origin.y, 320, viewSize.size.height);
                             toView.frame =CGRectMake(0, viewSize.origin.y, 320, viewSize.size.height);
                         }

                         completion:^(BOOL finished) {
                             if(finished)
                             {
                              // Remove the old view from the tabbar view.
                              [fromView removeFromSuperview];
                              self.tabBarController.selectedIndex = controllerIndex;
                             }
                         }];
    }
}

For the tab bar items on the tab bar this code works fine, but whenever I hit the first tab that's located on the "More" section of the tab bar, the animation stops working and the finished boolean in the completion block returns false.
Is there a reason why this could happen in the "More" section of a tab bar and what would be a possible solution for this?

A: Implementing custom tab bar transitions isn't officially supported under iOS 6, but under iOS 7 you can have your tab bar's delegate implement
-tabBarController:animationControllerForTransitionFromViewController:toViewController:

and return an object that implements
-transitionDuration and -animateTransition:

that will execute the transition.

redpajama_set_name: RedPajamaStackExchange


text:
The Adolescent Nation
Re-Imagining Youth and Coming of Age in Contemporary Australian Film
Victoria Herche
weitere Ausgaben:
PDF für 54,00 €
1. Auflage, 2021
Fachgebiet: Anglistik/Amerikanistik
Reihe: Anglistische Forschungen,	Band: 465
Schlagwörter: Liminalität, Australian Studies, Coming of Age, 21. Jahrhundert, Film, Beach Culture, Musical, gender studies, Aborigines, Nationale Identität, Maskulinität, Youth Culture, Jugendkultur, postcolonial studies, Road Movie, Rite of passage, Übergangsritus, Medienwissenschaft, Australien
Deeply rooted in Australia's construction as a young nation, 'coming of age' has been the defining narrative of Australia's national cinema. This book provides the first study which systematically explores the 'coming of age' theme in Australian feature films produced since the turn of the millennium, foregrounding how films use a range of diverse (his)stories to respond to the centrality of this theme.
Rather than focussing on 'coming of age' mainly in its portrayal of a (successful) maturation process, this study explores the possibilities inherent in what is conceived of as a 'permanently' transitional 'coming of age' process, providing a crucial starting point for the re-definition of national fictions. A range of cinematic genres, including the road movie, crime film, sport film, romance and musical, is used to challenge and (to varying degrees) destabilise the national myth of Australia as a youthful, egalitarian society with a chance and 'fair go' for everyone.


Vince Kozlek, the maker of the Pennsylvania Ska Page.
That's me and Paul Phelps, ex-guitarist of The Articles.
On November 10, 2001 I got married to my long time girlfriend Victoria Brennan. In December 2001 I started working at Bloomsburg University as a Computer Lab and Classroom Support Anaylst. In July 2002, my wife and I moved to Bloomsburg, PA.


Within the glass walls of the Lamberton Conservatory are many plants that are not hardy enough to survive in Rochester's temperate climate. Under the main dome of the facility is a tropical floral display, complete within observation deck for "bird's-eye" viewing. Other climate-controlled rooms contain collections of exotic tropical plants, desert plants, economic plants (such as banana and coffee trees), as well as carnivorous and house plants. Among the most popular attractions at the Conservatory are fauna and seasonal floral displays. Exhibits are changed seasonally so there is always something beautiful to see.


text:
Home News & Analysis Gaw Capital opens Euro office – Exclusive
Gaw Capital opens Euro office – Exclusive
The Hong Kong-based private equity real estate firm has taken space at an office it currently owns in London's Clerkenwell.
Jonathan Brasse
Hong Kong-based private equity real estate firm, Gaw Capital Partners, has extended its global reach with the opening of its first office in Europe.
The firm has been an increasingly active buyer of property in the UK and, accordingly, has opened a subsidiary in an office in London in a bid to further enhance its position in the region's property market.
It is understood to have opened its doors at Clerkenwell House, an approximately 10,000 square foot office which it owns, within the last fortnight.
The European office is overseen by managing principal Christina Gaw and is led on a day to day basis by Chris McCormack, the firm's European investment director, and Andrew Rose, an asset manager. PERE understands that the firm intends to expand the team in due course.
Gaw Capital has been mainly investing in London office properties on behalf of Asian separate account clients, particularly Chinese insurers and Korean pensions. Among its investors are Waterside Paddington, Exchange Tower, Milton Gate, Tower Place and the Lloyd's Building.
Gaw Capital declined to comment.
Meritz Alternative Investment Management approves $150m commitment


text:
Vernon Grant Children's Books Including "Tinker Tim" and "Mother Goose"
Fiction Books, Maps, Manuscripts & Ephemera
Title and Author/Editor Mr. Mixie Dough, Tinker Tim the Toy Maker, The Cow and the Silver Cream, Mother Goose (Vernon Grant)
Genre Children's, Fairy Tales and Folklore
Illustrator Vernon Simeon Plemion Grant (American, 1902–1990)
Binding One quarter cloth with illustrated paper boards, Softcover
Dust Jacket No
Publisher Whitman Publishing Company, J. A. Wright & Co.
Publication Year 1935, 1944, 1934
Period Mid-20th Century, 1930s, 1940s
Place of Publication Racine, WI
- generally tight bindings, loose and cracking hinges, rubbing and soiling, page toning and foxing, chips and tears, edge wear, bowing, and bumped and cocked spines.
- measures group.
N. C. Wyeth Illustrated Children's Books Including "Scottish Chiefs" by Porter
"Fairy Tales Every Child Should Know" and More Illustrated Children's Books
Hugh Thomson Illustrated Books Including "The Vicar of Wakefield" by Goldsmith
Fiction and Nonfiction Books Including "Vanity Fair" and "Robinson Crusoe"
"Brideshead Revisited" and First UK Edition "Helena" by Evelyn Waugh
Book Club Edition "Brideshead Revisited" with Mark Twain Novels and More
First Book Club Edition "Brideshead Revisited" by Waugh and More Fiction Books
Signed First Edition "Outside Over There" by Maurice Sendak, 1981
Suspense, Biographies, Historical Fiction, and More Books
Illustrated "The Works of Charles Dickens" Cleartype Edition, circa 1930s
"The Voice of the Scholar" by David Starr Jordan and More Books
First American Edition "The Jungle Book" by Rudyard Kipling, 1894
First American and Deluxe Editions of J. K. Rowling Books
"The Sword in the Stone" by T. H. White and More Fiction Books
"British Ballads" and " "Ballades and Rondeaus," Late 19th Century
Fiction and Nonfiction Including Biographies, Health, and Historical Fiction
First Edition "Red Sky at Morning" by Margaret Kennedy and More Books
Signed "Things of This World" by Richard Wilbur with Jorge Luis Borges Books
Signed First Edition "In the Land of Israel" by Amos Oz and More Books
First Edition "Hudson River Landings" by Paul Wilstach and More Books


text:
Bankrupt Air Berlin suffers fresh blow as pilots call in sick en masse, forcing flight cancellations
Both domestic and international flights were affected, including links between Berlin and Los Angeles or Dubai.PHOTO: REUTERS
Sep 12, 2017, 5:33 pm SGT
Whatsapp Linkedin FB Messenger Telegram Reddit WeChat Pinterest Print Copy permalink
http://str.sg/4VEN
BERLIN (AFP) - Bankrupt Air Berlin said it was forced to cancel dozens of flights on Tuesday (Sept 12), after "an exceptionally high number" of pilots called in sick.
"We regret the inconvenience for our passengers," said the airline on its website.
Both domestic and international flights were affected, including links between Berlin and Los Angeles or Dubai.
Lufthansa's low-cost subsidiary Eurowings, which is renting aircraft as well as pilot and crew from Air Berlin, has also been forced to cancel some flights.
Air Berlin filed for insolvency in mid-August, after its main shareholder Gulf carrier Etihad pulled the plug on its cash lifeline.
The airline had for years struggled for survival, and booked losses amounting to 1.2 billion euros (S$1.93 billion) over the past two years.
In order not to leave travellers stranded during the busy summer season, the German government agreed to provide a bridging loan of 150 million euros to keep the airline flying for three months.
The insolvent group is now hoping to complete its sale this month, with a Friday deadline for potential bidders to present their offers.
Lufthansa - which already leases 38 of Air Berlin's 140 planes - could buy up to 70 aircraft with as many as 3,000 crew for Eurowings, German media had reported.
Other interested airlines cited in media reports include package holiday firm TUI, British low-cost carrier EasyJet and Thomas Cook subsidiary Condor.


Hey, ever hear the one about the albino alligators in New York sewers?
Well, somebody found a non-albino version trying to hide from the sun under a car in Queens over the weekend.
Say it ain't so. Like, New York just couldn't sit by and watch Chicago find not one but two gators so far this month without coming up with a reptile of their own? Gimme a break, why don't cha?


text:
NBC Sports BayArea
Dwight Clark's 49ers teammates to attend 'Letters to 87' book launch
Matt Maiocco
SANTA CLARA – Dwight Clark stands so tall among Bay Area sporting greats that it took more than a hundred authors to capture his legacy.
"Letters to 87" (Cameron Books) is scheduled for release on Wednesday -- appropriately, 8/7 -- with a book launch party at Pete's Tavern in San Francisco (across from Oracle Park) from 4 to 8 p.m. The event is open to the public and books will be sold.
Many of Clark's former teammates are scheduled to attend, including Ronnie Lott, Eric Wright, Dwight Hicks, Keena Turner, Mike Wilson, Mike Shumann, Dwaine Board, and Steve Bono. Brian Murphy of KNBR will act as emcee for the event.
Clark is best known for "The Catch," a leaping 6-yard touchdown grab of a Joe Montana pass that led the 49ers past the Dallas Cowboys in the NFC Championship Game in January 1982 and into the organization's first Super Bowl.
The book includes excerpts of letters from 118 fans. It captures the unique bond Clark had with the 49ers' fan base. Edward J. DeBartolo Jr., Montana, Ronnie Lott and Kelly Clark, Dwight's wife, also wrote essays for the book.
Clark passed away on June 4, 2018, from ALS. Two weeks earlier, a group of friends, including Lott and Turner, gathered around his bed at his home in Whitefish, Montana, to read him the letters from his fans.
The book is inspired by the NBC Sports Bay Area documentary, "Letters to 87," produced and directed by Sean Maddison, which debuted last year. The documentary will re-air Wednesday at 7:30 p.m. on NBC Sports Bay Area.
One hundred percent of all royalties from the book will go toward Clark's charity of choice, the Golden Heart Fund, which provides assistance to former 49ers in times of physical, emotional and financial need.
For a complete list of upcoming book events, go to LettersTo87.com. The page will be updated as new events are scheduled through the fall and winter.
Dwight Clark's 49ers teammates to attend 'Letters to 87' book launch originally appeared on NBC Sports Bay Area


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text:
// -----------------------------------------------------------------------
// <copyright file="IMissingLettersPerformanceDerby.cs" company="NetOlszowka">
// Copyright (c) 2014 NetOlszowka.
// </copyright>
// -----------------------------------------------------------------------

namespace InterviewQuestions.MissingLetters
{
    using System.Collections.Generic;
    using System.Diagnostics;
    using System.Linq;
    using LinqStatistics;
    using NUnit.Framework;

    /// <summary>
    /// A "Unit Test" to allow us to quickly evaluate performance.
    /// </summary>
    [TestFixture]
    public class IMissingLettersPerformanceDerby
    {

        private string largeTestString;
        private int numberOfTestRuns;

        [TestFixtureSetUp]
        public void Setup()
        {
            this.largeTestString = System.IO.File.ReadAllText(@"Resources\HuckleberryFinn.txt");
            this.numberOfTestRuns = 100;
        }

        [Test, Explicit("This really isn't a unit test per say, make sure Text Output is looking at Trace for statistics.")]
        public void FindMissingLetters_PerformanceTest()
        {
            IEnumerable<IMissingLetters> implementations =
                new IMissingLetters[]
                {
                    new MissingLettersHashSet(),
                    new MissingLettersHashSetKnockout(),
                    new MissingLettersStringContainsEqualityComparer(),
                    new MissingLettersStringContainsToUpper()
                };

            foreach (IMissingLetters implementation in implementations)
            {
                TestImplmenetation(implementation, this.largeTestString, this.numberOfTestRuns);
            }
        }

        public static void TestImplmenetation(IMissingLetters implementationToTest, string testString, int numberOfSamples)
        {
            IList<long> runtimeResults = new List<long>();

            Trace.WriteLine("*******************************");
            Trace.WriteLine(string.Format("Implementation: {0}", implementationToTest.GetType().Name));
            Trace.WriteLine("*******************************");

            // Execute the Tests
            for (int i = 0; i < numberOfSamples; i++)
            {
                Stopwatch timer = Stopwatch.StartNew();
                var result = implementationToTest.FindMissingLetters(testString);
                result.ToArray();
                timer.Stop();
                runtimeResults.Add(timer.ElapsedTicks);
                Trace.WriteLine(string.Format("First Run {0} Took {1} ticks", i, timer.ElapsedTicks));
            }

            // Give some stats on the data
            Trace.WriteLine("*******************************");
            Trace.WriteLine("************ Stats ************");
            Trace.WriteLine("*******************************");
            Trace.WriteLine(string.Format("Median: {0}ticks", runtimeResults.Median()));
            Trace.WriteLine(string.Format("Variance: {0}ticks", runtimeResults.Variance()));
            Trace.WriteLine(string.Format("Standard Deviation: {0}ticks", runtimeResults.StandardDeviation()));
        }
    }
}


March 1942. The first prototype prepared to meet the Technische Amt Bomber B requirement of July 1939, calling for a high altitude pressurized bomber. First flown in early 1942 the project was abandoned shortly there after due to excessive weight required by the electrical systems needed to operate the numerous remote controlled gun.


Few things stir emotions as do allegations of domestic assault. The anger raised by such allegations is understandable. It must also be understood, however, that domestic violence is the criminal charge most likely to be based upon false allegations. These false claims are often made by parties attempting to gain some type of advantage in family law proceedings or to simply "get even" with an ex. Texas prosecutors aggressively pursue such charges and it is important that Austin defendants retain a criminal defense attorney experienced in handling such matters. Dan Dworin is a lawyer assisting those charged with misdemeanor or felony cases involving family violence. Contact our office today to schedule an initial consultation.
Texas divides domestic violence offenses into three different categories. First, "domestic assault" occurs when one commits violence against a family member, household member, or former romantic partner and the act did not result in serious injury. This offense will typically be charged as a Class A misdemeanor but will be elevated to a third degree felony if the accused has a prior domestic assault conviction or deferred adjudication. Second, "aggravated domestic assault" charges will be brought if the offense involved serious injury or if a weapon was involved. If the offense involved a deadly weapon and serious harm resulted then aggravated domestic assault will be charged as a first degree felony, otherwise the offense will be charged as a second degree felony. Finally, "continuous violence against the family" is a third-degree felony and occurs if one commits two domestic assaults in a twelve month period.
These potential sentences are in addition to those imposed for other charges which a prosecutor may bring.
It is important for the defendant's attorney to file requests to exclude any statements which may have been taken by law enforcement in violation of the Fifth Amendment. It is also necessary to acquire any evidence which may help establish that the allegations are false. If a resolution is not reached then the matter will proceed to trial and counsel will need to be able to effectively examine all witnesses. A jury will decide guilt or innocence and, in the event of a conviction, a defendant has the right to elect that either the same jury or the judge decide punishment. Trial is a complicated process and the rules of evidence will be strictly enforced. A conviction for a family violence assault of any kind can have very serious consequences, including deportation for non-US citizens and loss of the right to possess firearms legally. One must retain counsel familiar with this process.
Dan Dworin is an Austin criminal defense lawyer handling domestic assault cases and is certified by the Texas Board of Legal Specialization as a specialist in criminal law. Once retained Dan will file any necessary motions with the Court. These include requests to prohibit the introduction of statements taken in violation of an accused's Miranda rights. He will also work to acquire evidence showing that the victim's claims may be false; such evidence may include records from family court proceedings in which the victim may be trying to gain an advantage, cell phone records, email correspondence, and other evidence. Dan will aggressively represent you at trial, will make sure that your rights are protected throughout the process, and will ensure that you know what to expect as the process moves forward. If there is a divorce case pending, Dan will work closely with your divorce attorney (or recommend a good one if you don't already have someone you are comfortable with) to attempt to ensure that the outcome of the criminal case does not adversely affect your rights to child custody, visitation, and the division of property. You are facing a serious situation and we will take it seriously. Contact our office online or by telephone today.
When one is charged with a crime then they already have enough to worry about. Being able to contact their attorney should not be another cause for concern. Our attorney promptly responds to emails, telephone calls, and makes himself available to answer your questions. One of the most common complaints against lawyers is they do not stay in contact with their clients. Dan strives to be different in this regard. This is our promise in each and every case we handle.
In addition to Austin our firm also services the cities of Rollingwood, Round Rock, Elgin, Jonestown, Manor, Bee Cave, Lago Vista, Sunset Valley, Lakeway, Creedmoor, Georgetown, Cedar Park, Leander, and San Marcos, Texas.


text:
Penalty u/s 271(1)(c) on notional interest on debit balances in capital account of some partners deleted
administrator September 27, 2019 Income Tax, ITAT No Comments
Penalty u/s 271(1)(c) on disallowance of notional interest on debit balances in capital account of some of the partners deleted as in totality, partners capital had net credit balance.
ABCAUS Case Law Citation:
ABCAUS 3158 (2019) (09) ITAT
In the instant case, the appeal was filed by the assessee against the order of Commissioner of Income Tax (Appeals) in confirming the penalty levied by Assessing Officer u/s. 271(1)(c) of the Income Tax Act, 1961 (the Act).
The assessee was a partnership firm engaged in the business as a Transport Contractor. The return of the firm was selected for scrutiny.
During the course of assessment proceedings on perusal of the Balance-Sheet, Assessing Officer (AO) noticed that six partners of the firm were having debit balances in their respective capital accounts. The AO noted that on the aforesaid debit balances in their capital account, no interest was paid by them to the firm. Therefore, he worked out the interest at 12% on the debit balance of the partners and to that extent disallowed the interest paid to partners as claimed in the profit and loss account.
On the aforesaid disallowance, penalty u/s 271(1)(c) of the Act was levied by AO.
The CIT(A) confirmed the penalty. Aggrieved by the order of CIT(A), assessee was in appeal before the Tribunal.
The assessee submitted that assessee did not challenge the additions made by the AO in quantum proceedings as it was having huge carry forward losses.
He further submitted that the addition had been made on notional basis on the interest of the debit balance of the partners. He submitted that if the capital balance of all the 14 partners were considered then it was not the case of negative capital balance in the partners account in aggregate.
He therefore submitted that in such a situation, no penalty for concealment or furnishing of inaccurate particulars of income is leviable.
The Tribunal noted that the penalty had been levied on the disallowance of notional interest on the debit balances in the capital account of some of the partners. The capital account of all the partners when seen in totality revealed that it was not a case where the aggregate capital account of the partners was having debit balance but it was only in some of the cases where there is debit balance.
It was a case where the capital balance of six partners were having debit balances and the balance 12 partners had credit balance in their account and when the capital balance of all the partners were considered in totality, the partners capital showed net credit balance.
In view of the aforesaid facts, the Tribunal opined that no penalty was leviable in the instant case because it could not be said that assessee had concealed its income or furnished inaccurate particulars of income.
Accordingly, the penalty was directed to be deleted.
Download Full Judgment Click Here >>
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Tags:concealment penalty, partners capital, penalty 271(1)(c), penalty u/s 271(1)(c)
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text:
What to expect from Chile's latest tax reform package
Alberto Maturana of Baker & McKenzie analyses the Chilean tax reform package that is working its way through Congress, warning taxpayers of changes they are likely to be faced with from next year onwards.
The tax reform Bill referred to in this text received approval while the article was being written. This marks the next step in the reform package's journey to implementation, though it must go through further processes at the Constitutional Court before promulgation, publication and enactment.
In April 2014, President Michelle Bachelet and the newly established Chilean Government submitted a comprehensive tax reform Bill (Bill) to Congress, proposing structural changes to the tax legislation. Some of the changes are significant, forcing taxpayers to rethink their dividend policies, equity and debt financing strategies and business integration opportunities going forward.
Depending on the effective date of each new rule, corporate taxpayers and their shareholders will have different (larger or smaller) windows of opportunity to react.
Where we stand and what to expect
The Lower House of Congress approved the Bill by a large majority. The government and members of the Senate's Finance Committee agreed on a memorandum of understanding with mark-ups to the Bill. In August 2014, the revised Bill was then favourably voted in the Senate floor and is now likely to follow suit in Chile's Lower House of Congress. At the time of publishing, the expectation is that the Bill will be approved by a large majority in both houses of Chile's Congress in close proximity.
Despite improvements being made, the business community and tax practitioners remain bitterly critical of the Bill. Not least, it has been singled out as one responsible factor for the recent downturn of the Chilean economy.
The new rules will enter into force on different effective dates, starting from the month after enactment through to January 1 2018.
The Bill proposes several, complex changes in different areas including a new general anti avoidance rule (GAAR); an increased combined corporate and shareholder tax rate on accrued business profits from 20% up to 27% or 35%; two new shareholder taxation mechanisms from which corporate taxpayers will have to elect – including one which may result in a 44.45% total tax burden; anti-deferral or controlled foreign corporation (CFC) legislation on foreign outbound investments; a new thin capitalisation rule; and new goodwill amortisation rules.
The tax reform focuses heavily on income taxation, and more specifically on the (corporate and shareholder) taxation of business income.
While the tax reform will have repercussions among both local and foreign businesses, some changes will specifically impact multinational companies and cross-border transactions. This is the subject on which this article will focus.
Rules impacting multinational companies and cross border transactions
After enactment of the tax reform, multinational companies and several cross-border transactions will face new restrictions, reporting obligations, specific anti-avoidance mechanisms, increased screening and tax audit activity by the Chilean Servicio de Impuestos Internos. Changes that will have an impact on multinational companies and cross-border transactions include:
i) New controlled foreign corporation (CFC) rules – effective January 1 2015;
ii) New rules on tax deductibility of outgoing intercompany payments – effective January 1 2015; and
iii) A new thin capitalisation rule – effective January 1 2015.
i) New CFC rules
The proposed legislation provides that foreign passive income obtained by Chilean taxpayers through controlled foreign corporations (CFC) shall be "deemed as accrued or received" and will be taxed accordingly, under certain circumstances.
What is a CFC: In order for foreign passive income to be computed in Chile on accrual basis, there must be a CFC. In Chile, a CFC is defined as any foreign vehicle with or without legal personality, fund, trust, and so on, in which upon closing or at any time during the taxable year one Chilean resident shareholder (or two or more Chilean resident, related shareholders) owns 50%+ of the total share capital, profits or voting power of its stock. In addition, foreign vehicles residing in low or no tax jurisdictions will be deemed CFCs, except if evidence is given to the contrary.
A foreign entity that is not a CFC is treated for tax purposes as a separate entity and is subject to the general tax rules; that is, foreign source income is only taxable in Chile as and when received (cash basis).
Foreign passive income: Foreign passive income includes interest, dividends, royalties, rents (except those obtained by active real estate companies), income from intercompany transactions with Chilean resident related entities, and net gains from the sale of assets producing these income flows or sales of non-income producing assets.
How and when is foreign passive income computed: If a foreign entity is a CFC, each Chilean resident shareholder must include in income the shareholder's pro rata share of foreign passive income. That is, passive income obtained by CFC is taxable to the Chilean resident shareholder even if not effectively distributed by the CFC.
Chilean resident shareholders may claim an indirect foreign tax credit for foreign income taxes paid by the CFC on accrued earnings. But any foreign taxes payable abroad on dividend distributions may not be creditable if the distribution is made in a year different from that in which the underlying income was accrued and included for Chilean tax purposes. This may create a mismatch and potential double tax issues.
On a subsequent distribution of previously taxed income, no further Chilean taxation applies.
Passive income shall not be includable in the shareholder's taxable income on accrued basis when i) the total computable foreign passive income earned by a CFC is less than 10% of its total revenues, or ii) the shareholder's income is less than 2400 UF ($100,000) per year.
CFCs earning 80%+ of foreign passive income, will be deemed to earn 100% of foreign passive income (that is, 100% of their income is includable on accrual).
A CFC's foreign passive income shall be calculated following Chile's taxable income determination rules. But CFC losses shall not be deductible by the Chilean investor.
The Chilean penalty taxation imposed on non-deductible cash items will also apply to CFCs.
Tax-haven resident CFCs will face two special deeming rules by default, that is, except if evidence is given to the contrary: i) they shall be deemed to earn 100% in foreign passive income; and ii) they shall be deemed to earn annual foreign passive income no less than the average interest rate charged by financial entities in the CFC's residence country times the higher of a) the pro-rated stock basis in the CFC or b) the pro-rated book value in the CFC.
The tax reform also introduces a new reporting obligation on foreign outbound investments (effective January 1 2017), which will help enforce the new CFC rules. Outward investments going through or into blacklisted territories will be subject to increased reporting.
ii) New rules on tax deductibility of outgoing intercompany payments
Outgoing payments owing to foreign resident related-parties for services classified in section 59 (interest, royalties, insurance premiums, freight, lease payments), may only be deductible i) on a cash basis, and ii) insofar as the applicable withholding tax, if any, has been reported and paid. If the outgoing payment enjoys a withholding tax exemption, such will have to be evidenced.
Accordingly, if interest (or other outgoing cross-border payment) owing to foreign resident related parties has not been paid or has not satisfied the applicable withholding tax, shall be added back to the Chilean debtor's taxable income (if already deducted in the Profit & Loss Statement).
iii) New thin capitalisation rule
The tax reform Bill also substitutes the current thin capitalisation rule for a new one. This new rule provides that outgoing interest paid to foreign resident, related parties, arising from liabilities and debt transactions classified in section 59 N°1 of the Income Tax Act (that is, the interest on which is subject to a reduced 4% withholding tax), will be subject to a single 35% penalty tax if it qualifies as excessive interest.
The 35% penalty tax on excessive interest will be borne by the Chilean borrower. It must be reported and paid by filing an annual tax return in April after the year in which the excessive interest is paid. When paying the interest, the 4% withholding tax reported and paid is a credit against this 35% penalty tax.
Excessive interest is that which arises from "excess indebtedness" – that which exceeds three times the tax-related equity (CPT) of the Chilean resident borrower.
Unlike the previous rule – where the test was only required in the year in which new qualifying debt was incurred – the new thin cap test must be performed upon closing (December 31) of every year in which Chilean resident borrowers pay qualifying interest (that is, interest paid to foreign resident, related parties subject to 4% or 0% withholding tax).
For purposes of the 3:1 debt/equity test, equity is the borrower's tax-related equity as of January 1 of the year tested adjusted by a weighted average calculation based on equity contributions, returns of capital and profit distributions made in the year. "Annual indebtedness" includes virtually all liabilities of the borrower – foreign or local, related or unrelated – which also must be adjusted by a weighted average calculation based on the debts lasting throughout the year. This is also a difference with the previous rule where the only computable debt was that the interest on which was subject to the reduced 4% interest withholding tax. Liabilities incurred by a foreign branch or PE that the borrower maintains abroad and capitalised interest – accrued, unpaid interest, which in turn do accrue interest – shall also be included.
Foreign, related-party creditors include i) black-listed entities under section 41-D (old list); ii) blacklisted entities under section 41-H (new list); iii) related entities with 10%+ of stock ownership relationship; iv) back-to-back transactions except where the guarantor is a non-related entity; v) debt instruments acquired by third parties but subsequently transferred to related parties; and vi) foreign entities the debt transactions of which are not reported in the annual Information Return referred to below.
An annual Information Return will be mandatory for borrowers to file. Failure to do this will result in the unreported debt to be deemed "related" – and its interest possibly excessive. Accordingly, interest paid to foreign related parties will be tax deductible if it satisfies the general requirements for deductibility – even if excessive. But, when excessive, interest will be subject to a 35% single penalty tax. This tax will be a deductible expense.
An incomplete or false Information Return may be subject to significant fines and even imprisonment.
This anti-avoidance rule does not apply to certain qualified Chilean borrowers such as banks, insurance companies, Cajas de Compensación and other financing entities subject to regulatory supervision by the SBIF and SVS.
No grandfathering rule will protect related indebtedness incurred before the entry into force of this anti-avoidance rule.
Tips on the use of foreign, related-party debt financing into Chile
Multinational groups with Chilean subsidiaries currently funded with foreign, related-party debt – in cases where the subsidiary pays outgoing interest with a reduced 4% withholding – should now watch out for pitfalls that may unwantedly lead them to a situation of excess indebtedness.
Pitfalls to watch out for include: current year losses, dividend distributions, capital reductions, and new debt incurred in the year, whether local, foreign, related or unrelated. Any one or more of these events may put Chilean related borrowers in a thinly capitalised position, so related interest payments may face a 35% penalty tax in the hands of the borrower.
Possible cures against an unwelcome excess indebtedness position may include: capital injections, foreign for local debt swaps, and keeping earnings undistributed – although under Chile's new income tax system on accrued earnings this is something that may not be beneficial. Additionally, since the new thin cap rule applies to interest payments, a decision not to pay accrued interest may at least defer the penalty tax until subsequent years in which the borrower improves its debt to equity position. All the while, some related interest expense may not be tax deductible, but at least it will neither trigger the interest withholding tax nor the penalty tax on excessive interest. Finally, related, interest-free loans could also be a possible choice to consider, but we recommend careful evaluation because this option may fall contrary to Chile's transfer pricing rules.
Alberto Maturana
Nueva Tajamar 481
Torre Norte, Piso 21
alberto.maturana@bakermckenzie.com
www.bakermckenzie.com
Alberto Maturana is a partner in Baker & McKenzie's Santiago, Chile office. He practises mainly in tax and corporate law. Alberto is a permanent legal representative for numerous foreign companies doing business in Chile. He advises corporations and individuals from a broad spectrum of industries and is proficient in business structuring, foreign inbound/outbound investment, offshore intercompany transactions, as well as tax and estate planning. In addition, he counsels on mergers and acquisitions and matters involving contracts.
Alberto is a frequent speaker at a wide variety of tax conferences and has published numerous articles on Chilean taxation for foreign companies.
This content is from: Chile
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text:
Q: Maximum number of arguments I am using IBM XL Fortran for Blue Gene/Q, V14.1.
What is the limitation regarding the number of arguments passed to a function / subroutine?
From this post, it looks like some limitations are present in CUDA fortran. What about IBM XLF V14.1?
Thank you


Understanding how to site recycling, processing and manufacturing facilities can help cities and counties get the full benefit of the economic development and greenhouse gas reductions they produce. In order to plan for and site recycling facilities, local governments must obtain the proper permits and comply with the California Environmental Quality Act among other requirements. This section provides resources and case stories to help local governments navigate this complex process.
This publication is intended to educate and inform local policy-makers and staff about land use planning approaches and zoning tools to encourage the economically beneficial use of recyclable materials generated in California. It identifies options and model language for general plan goals and policies and zoning ordinance standards related to composting and remanufacturing facilities using recycled materials.
This resource is intended to provide a brief overview of the typical steps to plan, site and finance a public or private facility to process and reuse recycled materials. It is applicable to any facilities that turn organics and/or green waste into compost or fuels, processing facilities and manufacturing facilities that use recycled materials.
This document offers a basic description of recycling collection and processing systems, the types of recycling facilities and the potential benefits to the communities where they are located.
What is it and Who is Doing it?
As local agencies work to meet the state's goal of diverting 75 percent of California's waste from disposal in landfills by 2020, they are turning to innovative technologies like anaerobic digestion to convert waste into energy as well as reduce greenhouse gas emissions that contribute to climate change.
Anaerobic Digestion What is it and Who is Doing it?
The case stories below illustrate the creative ways local governments are financing and siting recycling infrastructure facilities. Consumer education, long term rate stabilization policies, charging the true cost of all service and identifying all elements of the "garbage bill" are some options illustrated in the financing case stories.The siting stories highlight some of the innovative recycling facilities being sited in cities and counties across California.
Webinar series on financing and planning/siting recycling facilities and programs.
Additional resources on funding and siting recycling infrastructure facilities and programs.


Every Senior Living CEO can speak to the importance of risk management and know it is a vital process that ensures a safe clinical and residential environment. Risk management is an important part in preventing and minimizing clinical risk exposures and residential risk such as medication errors, wound management, falls and wandering.
How can employers build and sustain peak performance by attracting and engaging employees as a destination employer? Take a peek into expert insight backed by data from over 4,000 organizations.
How can employers continue to provide cost-effective and valuable medical employee benefits? Take a peek into expert insight backed by data from over 4,000 organizations.
How can employers address the health of the "whole employee" as a fundamental element of an integrated, comprehensive benefits and compensation strategy? Take a peek into expert insight backed by data from over 4,000 organizations.
Understanding the issue: Is telemedicine the future of higher education healthcare?
The idea of telemedicine may sound like an episode of Star Trek to some. However, the reality is that the practice of delivering medical care remotely using communications technology has been in existence in some form for almost 20 years.
In our world of ever-changing, electronic communication, we are encouraged to keep our professional and personal lives separate. We are bombarded with instant alternatives to face-to-face interaction and the boundaries are not always clear. In a split-second, private information is sent to Twitter, LinkedIn or Facebook. The informal nature of social media, along with the instancy of these platforms, has the potential to erode professionalism in medicine.
Those big yellow and black buses are rolling and the kids are running to, from and around them. They aren't thinking about safety so all drivers, especially the professional drivers, have an additional challenge. Don't let your guard down around schools or school buses. Be a careful driver and help these kids grow up safe and happy!


This blog contains the Weekly Bulletin Message, Sermon Outline, Weekly Devotion, Church News and other articles and information that will help to build up the faith and knowledge of our church members. Your comments are most welcome.
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How Can I Serve God?


text:
Flancourt-Crescy-en-Roumois es una comuna nueva francesa situada en el departamento de Eure, de la región de Normandía.

Historia
Fue creada el 1 de enero de 2016, en aplicación de una resolución del prefecto de Eure de 14 de octubre de 2015 con la unión de las comunas de Bosc-Bénard-Crescy, Épreville-en-Roumois y Flancourt-Catelon, pasando a estar el ayuntamiento en la antigua comuna de Bosc-Bénard-Crescy.

Demografía

Los datos entre 1800 y 2013 son el resultado de sumar los parciales de las tres comunas que forman la nueva comuna de Flancourt-Crescy-en-Roumois, cuyos datos se han cogido de 1800 a 1999, para las comunas de Bosc-Bénard-Crescy, Épreville-en-Roumois y Flancourt-Catelon de la página francesa EHESS/Cassini. Los demás datos se han cogido de la página del INSEE.

Composición

Referencias

Enlaces externos

Flancourt-Crescy-en-Roumois
Localidades de Eure

redpajama_set_name: RedPajamaWikipedia


text:
Allergies linked to obesity and heart risks
Asthma, too, may lead to weight gain and blood-vessel problems that might harm the heart
Seasonal allergies, asthma and other autoimmune conditions may leave children and teens susceptible to obesity and heart disease, a new study finds.
Maica / iStockphoto
Sometimes, the body's immune system goes into overdrive. It's meant to fight disease and foreign microbes. But at times it may inappropriately fight against healthy parts of its own body. This is known as autoimmune disease. Common examples include asthma and allergies. Children with such diseases face a higher than normal risk of becoming overweight and developing conditions that could lead to heart disease, a study now finds.
During an asthma attack, the airways in the lungs swell and fill with mucus, making it difficult to get air in and out. National Institute of Health: National Heart, Lung, Blood Institute
Asthma is a disease affecting the lungs' airways. It
can make it hard to breathe. Eczema (EX-eh-mah) is an autoimmune disease that makes the skin rough, itchy and red. Allergies act up when the body thinks something harmless in the environment is actually dangerous and then tries to fight it.
Jonathan Silverberg looked for people with any of these conditions who had been interviewed as part of a major U.S. health survey. Silverberg works at Northwestern University's Feinberg School of Medicine in Chicago, Ill. As a dermatologist there, he treats skin disorders, such as eczema.
For the new study, he reviewed data from interviews of more than 13,000 U.S. children and teens (and their families). Some 14 percent of children up to age 17 had asthma. Another 12 percent had eczema. And 17 percent had seasonal allergies, also known as hay fever. Then Silverberg looked beyond the autoimmune symptoms in these kids for signs of other underlying diseases. And he found them.
"Children with allergic disease have higher odds of obesity, high blood pressure and high cholesterol than those without allergic disease," Silverberg now reports.
Obesity has been ruled a disease. And children with eczema were slightly more likely to be overweight or obese, he found. Children who had asthma or hay fever were too.
High blood pressure makes the heart work harder to push blood through its vessels and arteries. Cholesterol (Ko-LES-tur-oll) is a soft, waxy substance in the blood. Although it helps the body function, too much of it can clog the arteries. Both high blood pressure and high cholesterol can raise chances of serious heart problems, such as a heart attack. Children with asthma and hay fever were about twice as likely to have high blood pressure or cholesterol, Silverberg found.
Their overall risk of high blood pressure or high cholesterol was fairly small. And Silverberg can't say whether asthma or allergies caused the high blood pressure or cholesterol. But it's certainly possible, he notes.
Silverberg described his new findings December 8 in the Journal of Allergy and Clinical Immunology.
What to make of the findings
Kelvin MacDonald is a pulmonologist. He treats people with lung problems, such as asthma, at Oregon Health & Science University in Portland. MacDonald says that he and other doctors have been worried about a recent rise in childhood obesity and asthma. They're also concerned that the two appear to be linked.
Explainer: Correlation, causation, coincidence and more
"It's a chicken and an egg question," MacDonald says. By that he means it is unclear which one comes first: the chicken or its egg. It's possible, he says, that "you have asthma and you become obese because you're inactive. Or," he notes, it's possible that "you start becoming obese because you're being sedentary and that causes the asthma." In the same way, scientists don't know if asthma or allergies might cause high blood pressure and cholesterol or if it could be the other way round. For now, MacDonald says, nobody knows which is true.
Silverberg thinks there are several ways that having asthma or allergies might boost blood pressure or cholesterol. Inflammation, for instance, is the immune system's response to injury or disease. And children with asthma and allergies usually have more of it. During inflammation, immune cells release proteins and hormones that cause changes in the body. For example, they can temporarily narrow blood vessels or irritate nerves. Scientists are still trying to understand how this might boost blood pressure.
Some children don't get much exercise because it makes their asthma or allergies worse. They often take medicines. Silverberg points out that this medicine, the lack of exercise — or both — might affect blood pressure and cholesterol. But he adds that more research is needed to be sure.
MacDonald notes that different types of inflammation can occur. But the data used in this study did not identify which types of inflammation the sick children had. That makes it harder to understand what's happening in their bodies.
"That's the problem with all these types of investigations" that show provocative links between one thing and another, MacDonald says. They can find an association, but can't show how it causes the problem.
But the study does suggest that allergic diseases and conditions like obesity are not separate problems. Indeed, MacDonald says, "It is interesting to think that the obesity epidemic and the allergy epidemic could be related."
Meanwhile, for children and teens with asthma or allergies, it's important to treat those diseases, Silverberg says. And to promote health, he adds, it's also important to eat a healthy diet, to sit less and to move more.
allergen A substance that causes an allergic reaction.
allergy (adj. allergic) The inappropriate reaction by the body's immune system to a normally harmless substance. Untreated, a particularly severe reaction can lead to death.
artery Part of the body's circulation system, these tubes carry blood from the heart to all parts of the body.
autoimmunity (adj. autoimmune) A process whereby the immune system turns against its host. This inappropriate reaction can cause disease instead of curing it. Autoimmune diseases can be quite severe and hard for doctors to treat. They include rheumatoid arthritis (affecting joints, such as knees), multiple sclerosis (targeting nerves and muscles), Crohn's disease (affecting the gut), psoriasis and lupus (affecting skin) and the type of diabetes that typically develops in young children. In all of these cases, the immune system generates out-of-control inflammation.
cholesterol A fatty material in animals that forms a part of cell walls. In vertebrate animals, it travels through the blood in little vessels known as lipoproteins. Excessive levels in the blood can signal risks to the blood vessels and heart.
eczema An allergic disease that causes an itchy red rash — or inflammation — on the skin. The term comes from a Greek word, which means to bubble up or boil over.
epidemic A widespread outbreak of an infectious disease that sickens many people (or other organisms) in a community at the same time. The term also may be applied to non-infectious diseases or conditions that have spread in a similar way.
high blood pressure The common term for a medical condition known as hypertension. It puts a strain on blood vessels and the heart.
hormone (in zoology and medicine) A chemical produced in a gland and then carried in the bloodstream to another part of the body. Hormones control many important body activities, such as growth. Hormones act by triggering or regulating chemical reactions in the body. (in botany) A chemical that serves as a signaling compound that tells cells of a plant when and how to develop, or when to grow old and die.
inflammation The body's response to cellular injury and obesity; it often involves swelling, redness, heat and pain. It is also an underlying feature responsible for the development and aggravation of many diseases, especially heart disease and diabetes.
immune system The collection of cells and their responses that help the body fight off infections and deal with foreign substances that may provoke allergies.
obesity Extreme overweight. Obesity is associated with a wide range of health problems, including type 2 diabetes and high blood pressure.
proteins Compounds made from one or more long chains of amino acids. Proteins are an essential part of all living organisms. They form the basis of living cells, muscle and tissues; they also do the work inside of cells. The hemoglobin in blood and the antibodies that attempt to fight infections are among the better-known, stand-alone proteins. Medicines frequently work by latching onto proteins.
sedentary Not physically active; an adjective for activities done largely while sitting.
A.P. Stevens. "Internet use may harm teen health." Science New for Students, October 22, 2015.
N. Seppa. "Peanuts for baby: A way to avoid peanut allergy?" Science News for Students. February 25, 2015.
B. Brookshire. "A teen's invention helps log asthma symptoms." Science News for Students. October 27, 2014.
J. Raloff. "Screen time: Most U.S. teens overindulge." Science News for Students. July 31, 2014.
J. Raloff. "Fat becomes a disease." Science News for Students. June 21, 2013.
S. Ornes. "Bad for breathing." Science News for Students. March 8, 2013.
S. Ornes. "Kids with 'adult' problems." Science News for Kids. July 2, 2012.
E. Sohn. "Attacking asthma." Science News for Students. March 28, 2006.
E. Sohn. "Allergies: From bee stings to peanuts." Science News for Students. April 12, 2004.
Original Journal Source: J.A. Silverberg. Atopic disease and cardiovascular risk factors in US children. Journal of Allergy and Clinical Immunology. Published early online December 8, 2015. doi:10.1016/j.jaci.2015.09.012.
Original Journal Source: J.A. Silverberg et al. Obesity in childhood is associated with increased atopic dermatitis. Journal of Allergy and Clinical Immunology. Vol. 127, February 2011, Supplement, p. AB39. doi: http://dx.doi.org/10.1016/j.jaci.2010.12.166.
Readability Score: 8
HS-LS1-3, MS-LS1-3, MS-LS1-5


Window pane. Thin, rounded margin with line traced along edge. Slightly rougher with striations on one side: from production? Slight warped from setting in fenestration?
Greenish colorless (PMS 7485C), transparent. Uncommon pinprick to small round bubbles, a few elongated, many in diagonal alignment.
One small fragment. Very slight, extensive dulling; small chips around edge.


Ascendas Hospitality Trust, formerly Ascendas Hospitality Trust Management Pte. Ltd., is a trustee-manager of Ascendas Hospitality Business Trust (A-HBT). A-HBT is a business private trust. It manages Pullman Sydney Hyde Park, Courtyard by Marriott North Ryde, Hotel Sunroute Osaka Namba, Novotel Sydney Central, Pullman and Mercure Melbourne Albert Park, Novotel Beijing Sanyuan, Novotel Sydney Parramatta, Pullman and Mercure Brisbane King George Square, and Ibis Beijing Sanyuan. Pullman Sydney Hyde Park is a business hotel located in Sydney. Novotel Sydney Central is a midscale business hotel located in the southern part of Sydney. Novotel Sydney Parramatta is a midscale business hotel located in Parramatta. Courtyard by Marriott North Ryde is a midscale business hotel located in Macquarie Business Park, North Ryde. Pullman and Mercure Melbourne Albert Park is a dual-branded, hotel catering to business and leisure travelers. It is a subsidiary of the Ascendas-Singbridge Group.
Want to know what others say about Ascendas-hTrust?
It's FREE to post and participate in Ascendas-hTrust's discussion.


Which of the following is a possible reason for company's average debtor's collection period falling from one year to the next?
Which of the following ratio is calculated in order to know the liquidity of the accounts receivables?
Right Answer is the option "A" Liquidity of Receivables: It shows have quickly Accounts Receivables are collected i.e. converted into cash. It is determined by Receivable Turnover Ratio (RTO). It is number of times "Receivables" are converted into cash during the year.
A company can improve (lower) its debt-to-total asset ratio by doing which of the following?
Nishat Corporation had net income of Rs. 100,000, paid income taxes of Rs. 30,000, and had interest expense of Rs. 8,000. What was Nishat's times interest earned ratio?
Times interest earned (TIE) ratio = EBIT/interest.
Most consumer-oriented stores and catalogue companies are an example of which of the following type of business?
Which of the following performance measures would be of most direct interest to shareholders?
The total legal capital of the company consists of which of the following?
Which of the following options indicate how quickly accounts receivables are converted into cash?
Operating cycle belongs to which group of ratios?


I worked with Karli, the Business Manager for Farmigo CSA management software, to make a dream project happen. Side note: Karli has an amazing job. She gets to interface with hundreds of farmers around the country every day and support their efforts to foster local food communities. Seriously, awesome.
Karli had been conceptualizing a story-based marketing project for Farmigo for a while, and she brought me in to help prototype the project and build some sample content. We worked together to devise a prototype website (mockups below) that would share the success that the Farmigo software has created for existing customers to create a success-driven, positive brand image of Farmigo to the greater small-farm community.
Our first piece of content focused on Early Morning Farm. Karli did a Q&A style interview with Early Morning's owner Anton Burkett about the history of his farm and how he has approached the issue of scaling a small, consumer-focused, independently-owned operation. I photographed and organized our content for web. Anton was a great example of how interviews with successful small farmers can draw the attention and readership of small farmers across the country interested in scaling without losing their sense of independence and community.
Update: Unfortunately, this project never made it past prototype phase. So it goes!


The Rekenrek has emerged an as ideal tool to provide students with a strong understanding of early number concepts. Using the Rekenrek, these 48 engaging activities help children master early skills such as counting, subitizing, the decomposition of numbers, and more. Each lesson is correlated to the Common Core content and practice standards and includes step-by-step instructions, suggested assessment questions, and reproducible blackline masters. 180 pages.


If you have a garden but you don't want to spend a lot money to decorate it, rocks and stones may be a good idea for you. They are everywhere and you can spend no effort to find them. All you need to do is to collect them and make them beauty your garden according to our ideas below.


"I had no idea how completely KIKO handled the entire real estate transaction. It was so easy & such a relief for me."
"I was extremely pleased at the professional efficient way everything was handled from the first call to the last. Job well done!"
"Was absolutely pleased with the results. Would definitely have KIKO do another auction."
Conducting a successful auction doesn't happen overnight, so choose a company with a long-standing history in the business and proven results. Experience is vital to executing auctions that meet sellers' expectations. Buyers are much more apt to attend an auction being held by a reputable firm with a track record of integrity and experience.
Choose an auction company that specializes in the type of property you want to sell. Auction companies that have areas of specialization offer sellers deep understanding and insight in the market they will be entering.
Like all good businesses, successful auction companies will have a large degree of transparency about them. The company you choose should be able to share results from other auctions including sales records and case studies to prove that properties are sold at fair market value.
Seasoned auction companies analyze a property owner's needs and provide advice about whether selling by auction is the best choice. They serve as consultants not only to property owners, but to business professionals, like accountants and attorneys, who deal in estate matters. Top auctioneers also invest in thorough marketing and execution of your sale to help sellers reach their real estate goals.
Leading auctioneers stay current with their training and certifications. They affiliate themselves with official auction and real estate associations and adhere to the business practices and professional ethics of those organizations. When choosing an auctioneer, look for active membership in the national and state auctioneers associations.
From a vacant lot to a mansion on the hill.
The KIKO Auction method might be right for you.
Selling real estate and personal property, chattels (any personal possession that isn't real estate), at auction is easy. The information below is provided to help educate on the auction method.
When exploring the auction method of marketing we encourage you to attend a KIKO Auction of items or a property like the one you are seeking to sell. After the auction speak to one of the auction staff and ask any questions you might have. Do not make assumptions about the results of an auction; every property has many different characteristics affecting value, some of those being obvious and others not as obvious.
Our professional auctioneers and Real Estate Agents are always available to answer questions regarding having your own KIKO auction. The KIKO auctioneer or agent you speak with will ask you to share your goals with them and describe the items that you are considering selling. After gathering some basic information, our staff will want to set an appointment to evaluate the items or property. This evaluation will include deciding on auction location (on-site or consignment), whether to sell real estate in its' entirety or in parcels, to sell personal property or commercial assets with the real estate, timing and if the auction method of marketing is best suited to meet your goals.
Your KIKO professional will help you select a date that is suited for your auction and you will complete the necessary paperwork. Auctions are generally set 5-6 weeks out from the date of the contract signing. This paperwork will also include your personalized auction-marketing plan to give your property maximum exposure to interested buyers. Unlike many "listed" properties that get lumped with agents other properties auction marketing puts the spotlight on your property through the world wide web, signs, print, and KIKO's specialized direct email/mail lists.
Preparing for your KIKO auction is very easy. Our staff prepares over 1,000 auctions a year and having been executing auctions since 1945, which gives us unparalleled experience in delivering you the best auction day experience. Whether your items will be dropped off at a specific location, picked up, or sold on location your KIKO auctioneer will communicate with you exact times and locations. KIKO strives to make your selling experience as stress free as possible. We share the common goal to sell your property for as much as possible and assist you in achieving market value in an accelerated amount of time.


Can you remember how old you are? Take a few seconds...Has it come to you?.. Does it matter?
I have to ask my kids how old I am. Somewhere after thirty age becomes less significant and we stop caring and paying attention to how many years we have managed to stay alive each birthday (incidentally nobody else cares either when your birthday is in January).
On stage I often joke that I am a child trapped in a woman's body. Friends have commented that I have quite a child-like view of the world. Less kind people have suggested I'm childish. I AM NOT! ( flicks hair, stomps to bedroom and slams door).
Do the following things make you clap your hands with excitement?
If you scored highly then join the club. New members win a badge, a retro space hopper and lose all their dignity.
Aged 39 I decided it was imperative that I learn to backflip so I could do this at the opening of a show I was writing at the time. Not once did it occur to me that I wouldn't be able to do it, despite the fact I have never done gymnastics and whilst I am reasonably fit I am not particularly flexible. I never did get the hang of it but it didn't occur to me once that perhaps my age was a factor that would go against me until one of the gym instructors mentioned it. I mean, yes, occasionally I get up in the morning and wonder who on earth that woman is in the mirror with suitcases under her eyes staring back at me in the bathroom, but she tends to go away if you ignore her.
Tapping into our child-like qualities can actually be quite useful. Of course us grown-ups have responsibilities and stuff to do so we can't bunk off and spend the day at the beach (well, not often) but we can find room for play in our day-to-day which can help us break patterns of behaviour and solve problems. 'Kerry, really? I have got far more important things to do than play silly buggers. For starters I've got a meeting with that difficult client in an hour.' So you tense your body and you grit your teeth and 'get on with it', with the same frustrating result.
When we are child-like we look at the world in a different way. We laugh at our mistakes, we don't take ourselves (and others) so seriously. Can you meet your client somewhere new? Have you taken the time to find out what makes your client laugh, or feel good? You can use these 'humour triggers' to change the way the client (and you) feel when you meet. The way we feel has a direct impact on our behaviour and consequently the decisions we make.
Introduce a new kind of 'Take Your Child to Work Day'. Find out more about how to realise your inner-child thinking and increase creative problem solving at your work.
Kerry delivers sessions to high-end clients specialising in communication, leadership and the importance of happy, engaged teams. She has recently delivered the Laughology sessions, Unconscious Bias to DTZ and a Confidence Skills for Women in Business seminar to the Blackburne House Group.
Follow us on Twitter via @Laughology and Subscribe to our Laughology newsletter for blog posts and Laughology information, direct to your inbox.
My favourite 'musical fart' is Michael Ball.
Mostly when I have the kids in the car and I point out a rainbow, I find its just me screaming excitedly, & the kids telling me to grow up!!!! Never grow tired of a rainbow!