text:
Denver Public Schools
Movin' on up: Hausmann Construction growing its business, Lincoln's skyline – Lincoln Journal Star
By Anne Rowe for DPS board, March 16, 2019
Joey Hausmann said he often gets asked, "When did you take this over from your dad?"
He said a lot people assume that, because many of Lincoln's major construction firms are second- or even third-generation businesses, his is, too.
But Hausmann Construction has only been around for a little more than 15 years, and in that time it has seen tremendous growth.
The Journal Star's annual look at growth and progress in Lincoln will be in the print edition Sunday.
From humble beginnings, it has grown to be one of Lincoln's largest general contractors, with nearly 300 employees and a list of current and past projects for the University of Nebraska-Lincoln, Lincoln Public Schools, Lincoln Electric System and other large organizations.
Pretty impressive for a guy who just turned 40 and didn't grow up in a construction family.
Hausmann, who was raised on a farm near Butte, a town of about 300 people in Boyd County, said he knew from a young age that he wanted to build things.
"When I was 8 or 9 years old, I knew that I wanted to be a construction person," Hausmann said.
That dream got started at the UNL, where Hausmann learned about the university's construction management program from his freshman roommate.
That started him on the road to literally building a career from the ground up.
After graduation from UNL, Hausmann spent a couple of years working for local construction firms before deciding to strike out on his own in 2003.
It was a tough go at first, and he took any job he could, which often meant roofing jobs.
"Me and my wife were on the roof tearing off shingles," Hausmann said.
Eventually, he moved into home building, with his first big project being 83 houses on 40 acres at Southwest 40th and West A streets.
When he decided to move into commercial contracting, "my resume was a blank sheet of paper," he said.
Hausmann said his first big break was when he was low bidder for a project at Elliott Elementary School that cost somewhere between $1 million and $2 million.
"At the time it was a big project for us," he said.
The company kept working its way up to bigger projects, winning a bid to do a $5 million project at Culler Middle School and then a more than $20 million project to build the Nebraska National Guard Joint Force Headquarters building at the Lincoln Airport.
Hausmann said all the projects his company has done have been important, but two particularly stand out. One was the Norris Intermediate School, which was the first time Hausmann was chosen to participate in what's known as a negotiated bid — where instead of a low bidder being chosen from a blind bid, companies are invited to bid and are chosen based on a range of criteria.
The other project that sticks out in his mind is the 50/50 building, a student housing/parking project at 18th and R streets.
Hausmann said the building had a tight timeline and many other contractors shied away, but his company completed the project on time and within budget.
"That was really a huge springboard for us," he said.
The company has grown to around 300 employees operating out of a sleek, modern two-story headquarters building near the Wilderness Ridge Golf Course.
These days, you'll find Hausmann doing many large projects, not just in Lincoln but throughout Nebraska and in surrounding states.
Among the company's current projects are the new headquarters building for Lincoln Electric System, the Lied Place Residences and the Kindler Hotel in downtown Lincoln, the expansion of the Lincoln Children's Zoo and the new four-story parking garage and rental car facility at Eppley Airfield in Omaha.
Completed projects over the past few years have included the UNL College of Business, the joint Moore Middle School and Copple Family YMCA, and the new veterans home in Kearney.
"We're doing larger and larger projects every year," Hausmann said.
He gives much of the credit to his employees, which include large numbers of graduates from UNL, UNO and UNK.
He said he works to put talented people into the right jobs and then, "I stay out of their way."
When Hausmann faced the biggest hurdle of his life, his wife's death in 2016 after a short battle with cancer, he said his employees not only kept the company running smoothly, but they also contributed to its growth.
"That's a testament to the people working for Hausmann Construction," he said.
Hausmann declined to say how much the company has grown in terms of revenue, but in general terms, he said it has roughly doubled in size about every three years.
In addition to its Lincoln headquarters, the company now has offices in Omaha, Norfolk, Scottsbluff and Denver.
Hausmann said that while it may seem as though the company has grown by leaps and bounds, it's actually been slow and controlled, which has been key in making sure it doesn't get overextended or take on projects it can't handle.
"It's been a process," he said. "A lot of people say, 'Man, I can't believe how fast you've grown', but for me, it's seemed like forever."
So how has he built such a large, successful company in such a short time?
Hausmann cites a number of factors:
* Creative and experienced estimating and project employees who can get bids right and are able to "guide owners to a workable budget."
* Treating not only clients but also subcontractors fairly.
* Making himself available personally to clients and subcontractors when they have questions or issues.
Those who have hired Hausmann for projects sing the praises of the company.
Brooke Hay, director of capital construction for UNL, called Hausmann "a strong contractor in the area."
Hay said the company has done more than a dozen projects for the university, including building its new $44 million University Health Center, a new practice facility for the Husker gymnastics teams and renovating the East Campus Union.
The College of Business, at $84 million, was one of the largest campus building projects ever, and having Hausmann as general contractor on the project "worked out very well," Hay said.
"They did a good job on that."
Nick Castaneda, who along with his wife, Brooke, is developing the Kindler Hotel at 11th and P streets, is effusive in his praise.
Castaneda said he interviewed several local and national construction firms, many with more experience than Hausmann. But of all the companies, it shared his vision of what he wanted in the project.
"They did a lot more listening to what we wanted as opposed to telling us what we should have," said Castaneda, who hopes to have Lincoln's first boutique hotel open by summer.
He sees big things on the horizon for Hausmann.
Ultimately, the pride in their work is what's going to make the Kindler Hotel a success and make Hausmann "the premier construction company in the Midwest — which is where they are headed," Castaneda said.
Where the company is headed next, after finishing work on the Kindler, is right around the corner, where work will soon start on Lied Place, a 20-story mixed-use building that will be the second-tallest building in the city.
"That's going to change the skyline of Lincoln," Hausmann said.
It seems fitting that the building changing the skyline of Lincoln will be built by the company changing the construction landscape in the city.
What's going up in Lincoln
Progress Zoo Expansion 2.12
Work continues in February on the giraffe exhibit at the Lincoln Children's Zoo. Sections of the expanded zoo are set to open later this spring.
SAVANNAH BLAKE, Journal Star
Progress Telegraph District, 2.11
Work is underway in February on Telegraph Flats, the first large-scale residential project in the Telegraph District.
KAYLA WOLF, Journal Star
Progress Kindler 2.11
The Kindler Hotel in downtown Lincoln, shown in February, is being renovated at 11th and P streets.
SAVANNAH BLAKE Journal Star
Lied Place
This rendering shows potential streetscape improvements along Q Street in front of the proposed Lied Place Residences between 11th and 12th streets.
Courtesy image
Olsson is building a second office building south of its existing headquarters in the West Haymarket. It's expected to be completed in 2020.
Bryan East renovation
Construction on a two-story addition to Bryan East Campus got underway in early February. The $47 million project will be done in several phases and take approximately three years to complete.
GWYNETH ROBERTS, Journal Star file photo
New science focus program building
Construction continues in January on the new building that will house Lincoln Public Schools' Science Focus Program at Lincoln Children's Zoo.
GWYNETH ROBERTS, Journal Star
Nebraska Cattleman
An architect's rendering shows what the new Nebraska Cattleman's building will look like when completed.
Fire station construction, 12.3
Fire Station 15 under construction at 6601 Pine Lake Road in December.
EMILY BLOBAUM, Journal Star
University Lutheran Chapel
Construction crews work on renovating the University Lutheran Chapel in late October.
Journal Star file photo
Black Hills HQ
A rendering shows Black Hills Energy's new Lincoln headquarters building to be built in south Lincoln.
DLR Group, Courtesy image
Rise building, 10/15
Construction in the Hub area of the Rise building on the Nebraska Innovation Campus in October.
Nebraska gymnastics training facility
A rendering shows the lobby of Nebraska's new gymnastics training facility.
Nebraska Athletics
Scheels Grand Opening, 9/27
The Ferris wheel ran at the Scheels grand opening on Sept. 27, 2018.
EMILY BLOBAUM, Journal Star file photo
Knolls Retirement
The Knolls Retirement Community in Lincoln opened its first phase Aug. 7.
Capitol construction
Particle board protects walls, doorways and flooring as the southwest corner on the first floor of the Capitol is converted into a hard-hat construction zone in late August.
16th and P development
This rendering depicts a mixed-use building planned for 1635 P St., the former site of La Mexicana restaurant in Lincoln. A restaurant in the building will be named Agave Mexican Grill.
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text:
Q: Checkboxes to select multiple records and create new association records if not exist I have the following models (user, review, and period). What I would like to do is to have checkboxes in user index view where I can select multiple users (or all) and click a "Create Review" button where upon clicking, it will:

*

*Check if the selected users have a review record and if not create one for all selected users.

*Also this will also update the review record with the period_id of '1'

I'm not sure on how to go about this and any help is much appreciated.
Thank you in advance.
user.rb
class User < ActiveRecord::Base
  belongs_to :admin
  has_many :reviews
  has_many :periods, :through => :reviews

  devise :database_authenticatable, :recoverable, :rememberable, :trackable, :validatable

  attr_accessible :email, :password, :password_confirmation, :remember_me,
                  :username, :first_name, :last_name, :role
end

review.rb
class Review < ActiveRecord::Base
  belongs_to :user
  belongs_to :period

  attr_accessible :employee_comments, :employee_final_comments, :manager_comments, :period_id, :rating, :review_status, :user_id
end

period.rb
class Period < ActiveRecord::Base
  belongs_to :admin
  has_many :reviews
  has_many :users, :through => :reviews

  attr_accessible :admin_id, :end_date, :period_name, :start_date, :active
end

Update 1
I've added the following lines into my index.html.erb (based on railscast http://railscasts.com/episodes/165-edit-multiple)), but getting a blank list. If I remove the form_tag line, I can see the list of users with the checkboxes.
app/views/users/index.html.erb
<% form_tag create_multiple_users_path do %>
  .
  .
  .
  <%= check_box_tag "users_ids[]", user.id %>
<% end %>
  .
  .
  .
<%= submit_tag "Create Reviews for selected users" %>

routes.rb
resources :users do
  collection do
    post 'create_multiple'
  end
end

A: To get the list of users using the form you should change
<% form_tag create_multiple_users_path do %>

for
 <%= form_tag create_multiple_users_path do %>

redpajama_set_name: RedPajamaStackExchange


Spread the word with this DEFECTED crew T-shirt featuring the striking 'IN OUR HOUSE WE ARE ALL EQUAL' logo on the reverse and DEFECTED logo on the front, in high quality screen print. The T-shirt is a crew neck, standard fit in 100% high quality, supersoft cotton. This T-shirt has strong seams, twin needle stitched hem and cuff. Printed logo label at base, featuring the Defected In The House logo.


text:
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					.setTween(tween)
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					.addTo(controller);

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	// Link jumpers.
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					.setTween(tween)
					//.addIndicators() // add indicators (requires plugin)
					.addTo(controller);

	// change behaviour of controller to animate scroll instead of jump
	controller.scrollTo(function (newpos) {
		TweenMax.to(window, 0.5, {scrollTo: {y: newpos}});
	});

    //  bind scroll to anchor links
	$('.letter').on("click", function (e) {
		var id = $(this).attr("href");
		if ($(id).length > 0) {
			e.preventDefault();
			// trigger scroll
			controller.scrollTo(id);
				// if supported by the browser we can even update the URL.
			if (window.history && window.history.pushState) {
				history.pushState("", document.title, id);
			}
		}
	});
});

redpajama_set_name: RedPajamaGithub


text:
Investigating microbial properties of traditional Iranian white cheese packed in active LDPE films incorporating metallic and organoclay nanoparticles
Document Type : Research Article
Sajad Pirsa 1
Parisa Abdolsattari 2
Seyed Jamaleddin Peighambardoust 3
Seyedeh Homa Fasihnia 4
Seyed Hadi Peighambardoust 5
1 Department of Food Science and Technology, Faculty of Agriculture, University of Urmia, Urmia Iran
3 Faculty of Chemical & Petroleum Engineering, University of Tabriz, Tabriz, Iran
4 Department of Food Science, College of Agriculture, University of Tabriz, Tabriz, Iran
5 Professor of Food Technology, Department of Food Science, College of Agriculture, University of Tabriz, Tabriz, Iran
10.22034/crl.2020.231587.1059
Iranian white Cheese is a traditional type of cheese in Iran which is popular and widely consumed because of its pleasant organoleptic properties. To manufacture this cheese, raw milk is heated below pasteurization temperature, therefore, pathogenic and spoilage bacteria remain and cause several diseases in public health. In this research three kinds of nanocomposite films based on LDPE incorporated 1) Ag, CuO, ZnO, 2) Cloisite 15A, Cloisite 20A, Cloisite 30B that produced by extrusion method were used for packaging of the cheese and kept in 4°C during 28 days. Data analysis carried out using SPSS statistical software based on a completely randomized design. The results showed the nanocomposite films incorporated with metal nanoparticles had a significant decrease in the growth of Staphylococcus aureus, coliform, mold and yeast after 28 days, while, the growth of lactic acid bacteria decreased but less than control film. Sensory properties of cheese samples packed in active films were not significantly changed. However, physicochemical characteristics such as pH and moisture content were affected significantly by active films. Overall migration of packaging active films in food simulants were within amounts allowed by national and international legislations.
Traditional Iranian Cheese
Active nanocomposite films
Low-density polyethylene (LDPE)
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Volume 3, Issue 4 - Serial Number 4
Receive Date: 16 May 2020
Revise Date: 05 July 2020
Accept Date: 18 July 2020
Pirsa, S., Abdolsattari, P., Peighambardoust, S., Fasihnia, S., Peighambardoust, S. (2020). Investigating microbial properties of traditional Iranian white cheese packed in active LDPE films incorporating metallic and organoclay nanoparticles. Chemical Review and Letters, 3(4), 168-174. doi: 10.22034/crl.2020.231587.1059
Sajad Pirsa; Parisa Abdolsattari; Seyed Jamaleddin Peighambardoust; Seyedeh Homa Fasihnia; Seyed Hadi Peighambardoust. "Investigating microbial properties of traditional Iranian white cheese packed in active LDPE films incorporating metallic and organoclay nanoparticles". Chemical Review and Letters, 3, 4, 2020, 168-174. doi: 10.22034/crl.2020.231587.1059
Pirsa, S., Abdolsattari, P., Peighambardoust, S., Fasihnia, S., Peighambardoust, S. (2020). 'Investigating microbial properties of traditional Iranian white cheese packed in active LDPE films incorporating metallic and organoclay nanoparticles', Chemical Review and Letters, 3(4), pp. 168-174. doi: 10.22034/crl.2020.231587.1059
Pirsa, S., Abdolsattari, P., Peighambardoust, S., Fasihnia, S., Peighambardoust, S. Investigating microbial properties of traditional Iranian white cheese packed in active LDPE films incorporating metallic and organoclay nanoparticles. Chemical Review and Letters, 2020; 3(4): 168-174. doi: 10.22034/crl.2020.231587.1059
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redpajama_set_name: RedPajamaCommonCrawl


Blog entries and book companion pages © 2013-2015 by Alexander Schreyer. All user-submitted content is the duty of the individual user.
When radio stations across the planet broadcasted messages of Germany's surrender on Might 8th and 9th in 1945, the whole world (effectively, the allies) began to simultaneously celebrate. Soon after all, it is not every day that the proponent of the costliest war in human history surrenders.
Architects August Geiger and Addison Mizner did a lot to popularize this style in Florida even though Bertram Goodhue, Sumner Spaulding, and Paul Williams did likewise in California. Structures are normally multi-story and based on a rectangular floor strategy, and function enormous, symmetrical principal façades. Mediterranean Revival is characterized typically by stuccoed wall surfaces, flat or low-pitched terra cotta and tile roofs, arches, scrolled or tile-capped parapet walls and articulated door surrounds. Function detailing is occasionally executed with keystones.
These staggering discoveries here in Mzantsi will mot be immediately and very easily digested by the mainstream historical and archeological fraternity, as the reviews of this function has shown recently. What this history is carrying out is that it is affecting and effecting a full paradigm shift in how we have been viewing and are now going to be viewing this history of the Africans of Mzantsi.
The wealthy gold mines at Sofala (now a port of Mozambique) attracted the Portuguese to the East Coast of Africa. They used intermarriage with the Africans as a indicates of gaining favor and pushing into the interior of Africa. In turn, the Africans steadily lost their anti-Christian hostilities and gave in to being converted to Christianity. And hence Christianity was introduced into the Congo prior to 1491. The Mani Sogno was the very first Congo nobleman to embrace the Christian faith. The Moslems, coming into the Congo from the East Coast, prevailed upon the Africans to resist being converted to Christianity, telling them that Christianity was a subtle technique utilised by the Portuguese to take more than their nation. This warning notwithstanding, Christianity continued to spread in the Congo.


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text:
Música de Nicaragua se refiere a la música creada en Nicaragua o por nicaragüenses en el extranjero, que forma parte de su identidad y expresión cultural, se caracteriza por ser una mezcla de influencias indígenas, africana y europeas, especialmente españolas.

La música vernácula y autóctona nicaragüense es la más fecunda de la región centroamericana, razón por la cual se afirma que «si México es la guitarra de América, Nicaragua es una de sus cuerdas».

Los instrumentos musicales más emblemáticos son la marimba de arco y el violín de talalate.

Entre los géneros musicales tradicionales en Nicaragua están el Son nica, el Palo de Mayo nicaragüense, la Mazurca nicaragüense, la Polka norteña nicaragüense, el Jamaquello norteño nicaragüense, la música de Banda de música filarmónica conocida popularmente como música de "Chicheros" o "Son de Toros", la Canción de protesta y testimonial de finales de los años 1960 y durante las décadas de 1970 y 1980 con los hermanos Carlos Mejía Godoy y Luis Enrique Mejía Godoy, el grupo Pancasán, Pablo Martínez Téllez –auténticos cantores de la Revolución Sandinista– y el Dúo Guardabarranco (Salvador y Katia Cardenal). Aunque estos últimos también abarcaron a profundidad temas medioambientales y de defensa de los animales.

Estilos de música

Música por regiones
La música nicaragüense es una mezcla de diferentes culturas de las tribus indígenas, conquistadores europeos y esclavos africanos. Los estilos de música varían en las tres diferentes regiones geográficas en que se divide el país.

En la región del Pacífico la música es resultado del mestizaje, una mezcla de la cultura indígena y española; en la costa del Caribe es escuchada la música con influencia africana e indígena; mientras que, en la región Norte y Central montañosa la música tiene más un sabor europeo, debido a la significante inmigración de alemanes y franceses que viven en la región. Danzas influenciadas de europeos como la Polka, la Mazurca y el Zortziko también se bailan en esta región.

La Costa del Caribe de Nicaragua es conocida por su Palo de Mayo, una forma viva y sensual de música bailable que es especialmente fuerte y se celebra durante el festival "Mayo Ya". La comunidad Garífuna existe en Nicaragua y es conocida por su música popular llamada Punta. Además, el Reggae, la Soca y el Calipso son populares en toda esta región.

Música folclórica
La música folclórica nicaragüense, es decir de la que no se conoce su autor, comprende una gran variedad de música para marimba con canciones como: La vaca chota, El acuartillado, Dos bolillos, El mate amargo y La danza negra, entre otras.

Existen también otros ritmos vinculados con la conquista española, como las melodías del Toro Huaco y El Güegüense o Macho Ratón (obra maestra del Patrimonio Oral e Inmaterial de la Humanidad).

Música folclórica popular
En la música folclórica popular, de la que sí se conoce su autor, destacan autores y recoliadores de la misma como Camilo Zapata "creador del Son nica", Erwin Krüger "el acuarelista músical", Víctor M. Leiva, Tino López Guerra "el Rey de los Corridos", Jorge Isaac Carvallo, Justo Santos, el trío Los Bisturices Armónicos", Los Soñadores de Saraguasca, Otto de la Rocha, Los de Palacagüina, Carlos Mejía Godoy y su hermano Luis Enrique Mejía Godoy, Norma Helena Gadea, entre otros.

La marimba, de origen africano, es un instrumento musical común a todos los países de Centroamérica y México. Es muy utilizada en Masaya, en los llamados "Pueblos Blancos" (Catarina, Diriá, Diriomo, Niquinohomo). La variante Nica de la marimba de arco, es el instrumento musical más popular del folclore de las regiones Pacífico y Central del país, casi siempre se toca acompañada de guitarras y maracas.

El violín de talalate es una instrumento musical derivado del violín clásico y a la vez es único de Nicaragua por sus componentes, sonido y manera de colocarlo por el ejecutante (apoyado en el brazo y no en el hombro), usado por ello para sonar la música vernácula, principalmente polcas, mazurcas y jamaquellos, lo que lo hace junto con la marimba de arco "verdaderos símbolos patrios como instrumentos musicales nacionales autóctonos".

Otro músicos exponentes en diversos géneros que han alcanzado popularidad internacional son:
 Rafael Gastón Pérez
 José "Chepito" Áreas
 Hernaldo Zúñiga
 Tony Meléndez
 Mario Montenegro
 Luis Enrique
 Luis Pastor González

Música académica
En la música académica encontramos a compositores, tales como:
 Luis Abraham Delgadillo de Managua, considerado el compositor académico más destacado del país. Composiciones musicales del maestro Delgadillo se dieron a conocer en el Carnegie Hall de Nueva York las cuales pusieron a Nicaragua en el panorama internacional de este género.
 José de la Cruz Mena de León, reconocido como el músico clásico que más asimiló la influencia de los grandes maestros austríacos del vals dándole un toque personal en la composición de obras musicales abordando temas autóctonos.
 Alejandro Vega Matus de Masaya, pionero de la identidad musical nicaragüense.
 Mario Rocha de Boaco.
 Camerata Bach, conjunto nicaragüense que interpreta música de cámara y música clásica, es toda una institución referente de la música clásica y de cámara en Nicaragua y Centroamérica. Su nombre es un homenaje a la música bárroca y a su máximo representante Johann Sebastian Bach.

Estos exponentes de la música culta de Nicaragua, enriquecieron el repertorio de este estilo con Obras como:
 "Sinfonía Incaica" -su obra cumbre- y "Teotihuacán" le valieron a Luis Abraham Delgadillo ser llamado el "apóstol de la música indoamericana".
 "Ruinas" (1904) y "Amores de Abraham" valses de José de la Cruz Mena.
 "Sones de Pascua" y "Cantos a La Purísima" de Alejandro Vega Matus, que aún son cantados en La gritería y en Navidad.
 Ópera "El Lobo y El Santo" basada en el poema Dariano Los motivos del lobo, primera ópera nicaragüense llevada a la escena en la historia del país, estrenada el 7 de junio de 2017 en el Teatro Nacional Rubén Darío y "Misa de la Misericordia de Dios" en ocasión de la canonización de Juan Pablo II, ambas compuestas por el maestro Rocha.

Música bailable popular
También, la Salsa, la cumbia colombiana y mexicana tienen popularidad en todo el país. El reconocido cantante salsero Luis Enrique, es apodado "El Príncipe de la salsa", cuyo álbum "Ciclos" ganó el premio Grammy en 2009 para «Mejor álbum tropical latino».

Entre los grupos musicales destaca Dimensión Costeña reconocido por ejecutar la música del Palo de Mayo, un baile tradicional de la Costa Caribe, sus miembros originales son principalmente de Bluefields en la Costa Caribe Sur.

Los ritmos como la trova se convirtieron en esenciales para los escritores en el escenario de antes de la guerra de los años 1970 y 1980. Los escritores utilizan trova para expresar la injusticia social, la esperanza de un mejor mañana, patriotismo y conservación ecológica. Esto, a su vez, se convirtió en un ritmo utilizado en las creaciones artísticas de Nicaragua, y por lo tanto, también se convirtió en parte de la cultura. Bien conocida en esta categoría es Duo Guardabarranco, hecho por los hermanos Salvador y Katia Cardenal.

Véase también
 Cultura de Nicaragua

Referencias

Música de Nicaragua

redpajama_set_name: RedPajamaWikipedia


text:
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What can VoIP offer businesses?
By David Sims	 March 15, 2021 10 months 770 words
What is VoIP (Voice over Internet Protocol)
VoIP Phones is increasingly becoming a requirement by business owners and consumers alike because they have many advantages. VoIP telephony provides business users with real-time conference features that can be accessed …
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VoIP Phones is increasingly becoming a requirement by business owners and consumers alike because they have many advantages. VoIP telephony provides business users with real-time conference features that can be accessed from any location, at any time. It also allows for the extension of these features into the workplace, increasing efficiency and productivity. Because VoIP utilizes the same technology as standard analog telephones, it can offer users the same features as digital phone lines (also known as STD lines) while providing them with a high-quality call quality and better value for their money.
The primary advantage of VoIP technology is its cost-efficiency and its portability.
A VoIP phone or IP telephone utilizes voice over IP technology for making and transmitting phone calls over an IP network, including the Internet, rather than the conventional public switched telephone network. VoIP technology is available for use by individual consumers as well as businesses. With a VoIP technology network, any user can take full advantage of the benefits that are offered by a conventional PSTN system and can place VoIP phones as a primary communication tool in their business.
A major disadvantage of using VoIP Phones is the ongoing need for expansion and maintenance support. Unlike a PSTN system that can be updated and maintained easily with a dedicated administrator, the majority of consumers and businesses are unable or do not desire to invest in an IT professional for the purpose of managing their VoIP telephony system. As a result, this requirement becomes an inhibiting factor when it comes to expanding the use of VoIP phones. Most businesses are unable to justify investing in additional hardware and software when there are other more pressing issues in their organization.
Another issue that may impede the adoption of VoIP technology is the lack of portability. Users must have access to an analog telephone adapter (OTA) or an equivalent device to make use of any VoIP phone's features. Although there are a number of converter devices available, they will not work with some VoIP phones and will require an internet connection. This issue will remain even if improvements are brought to IP telephony in the future.
One of the reasons why people are reluctant to switch to VoIP Phones is that they are familiar with using regular landlines. They are also used to receiving voice data via their regular landline, which is not possible with VoIP Phones. It is difficult for those who have switched from regular landlines to VoIP Phones to adapt to the new habit of receiving digital voice calls on their phone. It is possible however that users can overcome this challenge by setting up another device, such as a laptop, to make their VoIP calls.
The cost of implementing a VoIP telephone system
depends largely on the length of time it takes to set up the necessary infrastructure and also on the geographical area in which the business resides. Most businesses are able to switch to VoIP technology with only a small outlay as compared to the cost of traditional landlines. For businesses with multiple locations, the cost can be cut dramatically. However, a business cannot make the switch to VoIP from regular phones without incurring significant costs as an alternative. The majority of consumers who already own cellular phones will be unwilling to make the change due to the cost involved.
If businesses are able to manage the transition well, then it will be possible for the majority of employees to make the switch to VoIP systems in their offices. This is particularly true of businesses that have been using IP phones for many years. In the past, it was difficult to transfer IP phones between locations. However, companies that provide business VoIP services have developed IP telephones that are compatible with nearly all IP telephony service providers. Once a business has decided to make the transition, then it should be possible for the employees to make the change seamlessly without any significant financial impact. Switching to an all-in-one VoIP service provider, office phone system, and mobile devices will help to reduce operating expenses and increase profitability.
SIP trunks are now being used with SIP servers and gateways. SIP trunks are used to forward calls between IP phones and the Internet.
Gateways enable one IP phone call to be connected to more than one Internet phone at the same time.
The combination of gateways and trunks will allow users to make unlimited, conference-style calls.
Nextiva is a VoIP service provider that provides users with a feature-rich solution that will allow them to incorporate VoIP into their existing business phone service plan.
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AM can tell it in an impactful and thoughtful way, which in turn will create an emotional connection with your customers, giving you the competitive advantage in the marketplace.
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Concussions don't just happen to football players.
All concussions are serious injuries.
They can happen to dancers, acrobats, actors, stage crew — anyone.
As backstage PTs, we cover musicals and shows that have more and more acrobatics and risky tricks. Concussions can become more likely.
Any degree of concussion is brain damage; you must treat it as such.
Concussions do not necessarily mean a person has blacked-out or been hit on the head. Concussions can result from any quick stop of the head during motion, such as whiplash.
Learn the signs and symptoms of concussions. Have a high degree of suspicion for them.
Do not ignore any symptoms of concussion, even if they are mild or it's weeks post-injury.
Be sure not to return performers to activity too early after a concussion.
Second Impact Syndrome, post-concussion syndrome and Chronic Traumatic Encephalopathy (CTE) can be caused by untreated or repetitive concussions.
Any additional trauma to an unhealed brain (including spinning or jumping) can cause Second Impact Syndrome, which results in 50% mortality and 100% disability. This means that if an unhealed concussion is traumatized a second time, even mildly, there will be some form of permanent brain damage (learning disability, chronic headaches, emotional problems, etc).
Listen to this 38 minute story from National Public Radio about concussion consequences suffered by football players years after the injury (listen to the audio playback, since the transcribed text does not contain all the info). These problems are not football-specific; they can plague anyone who suffers a concussion.
Take responsibility to prevent post-concussion syndrome and CTE in your patients. Be aware of concussions from outside events, such as a recent car accident, ski accident, or projects/gigs, that cast and crew may be dealing with.
Your performers could come into work not realizing that their headache from the fender-bender on their day off is a concussion. If they then proceed to jump, spin or fly, they can induce Second Impact Syndrome.
Keep your ears open for rumors of car accidents or recreational falls amongst the cast, and go interview the involved person for signs/symptoms of concussion. Be thorough and persistent. Often, doctors miss those symptoms or dismiss them.
Hint: If the person reacts irritably and out of character to your questions, strongly suspect concussion. Irritability is one of the common symptoms.


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Anything good or bad about them?
I would say they are one step above UA.
What do know or hear about them?
I didn't work for them. They tried to recruit me about 4 yrs ago when I was working for UA. Basically they were pushing UA themselves so I just quit insurance all together for about a year and a half.
Why would you need to sign up with them to write the above companies?


text:
UPSC defers EPFO recruitment test, civil services exam 2020 and various other exams
TC / By CS SURBHI SAXENA / April 19, 2021 April 20, 2021
Union Public Service Commission, UPSC has deferred the tests and interviews of some examinations. The Employees' Provident Fund Organization, Recruitment Test, 2020 scheduled to be held on 9th of May has been deferred.
The Personality Tests of the Indian Economic Service and Indian Statistical Service Examination, 2020 scheduled from 20th to 23rd April this year has also been deferred. UPSC said that the Civil Services Examination, 2020 which is scheduled from 26th April to 18th June, 2021 and the Recruitment Tests are also deferred till further notice.
The Commission held a meeting to review the situation prevailing due to COVID-19 pandemic and decided that it will not be possible to conduct examinations and interviews for the present. It said, the dates for the Interviews and Recruitment Test, where candidates and advisers are required to travel from all parts of the country, will be reviewed from time to time. Revised schedules of the same will be notified on the website of the UPSC.


Panaji: Sri Lanka will be introducing online visas for tourists visiting the island country within next two months on a trial basis, a senior diplomat said here.
Prasad Kariyawasam, High Commissioner of Sri Lanka in India, said that the online visa would be an alternative to the visa-on-arrival, which has been currently discontinued in the South Asian nation.
Kariyawasam claimed that the online visa would be 'much simpler than visa on arrival' and also it will address all the security concerns of the country.
Those who have access to internet can only get the visa, he said adding that the traveler can himself online apply for it or can ask a travel agent to do so.
"The internet presence of a traveler will address the security concerns arising out of current situation in the region," the diplomat said yesterday.


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"...the way the narrative coaxes these two awkward characters together is perfect in both its restraint and its careful observation of human frailty... as usual, Grenville's prose is fluid and evocative, distinguished by precise, often haunting imagery... a beautifully crafted piece of work. This is wonderful writing made even more perfect by its deliberate and artful risks."
"What remains unambiguous... is the magnitude of the talent at work and the depths of satisfaction is it capable of yielding. ..this is a novel that will have the kind of breadth of appeal that one associates with a writer like Annie Proulx."


text:
```
docker build -t jimlintw/cli:aliyuncli -f Dockerfile .
```

# Usage

```
# equivalent to aliyuncli --version
docker run --rm -e "X_NORC=true" jimlintw/cli:aliyuncli

# equivalent to aliyuncli ecs DescribeInstances
docker run --rm -v $PWD/data:/data jimlintw/cli:aliyuncli ecs DescribeInstances

# equivalent to aliyuncli ecs DescribeInstances
docker run --rm -v $PWD/data:/data -e "X_RC=example-rc" jimlintw/cli:aliyuncli ecs DescribeInstances
```


text:
Commandant's team models servant leadership with summer service project
July 23, 2018 July 23, 2018 Campus Life Faculty & Staff
The Citadel's Office of the Commandant is setting an example of servant leadership with their annual civic engagement project. Capt. Geno Paluso, USN (Ret.), initiated the group projects when he became commandant of cadets in 2014. Now, every summer his department gathers to model the philosophy that before you can lead, you first have to know how to serve others.
This year, more than 25 members of the department spent their morning volunteering at the Lowcountry Food Bank. On Wednesday, July 18, the group assembled in the food bank's warehouse and inspected donations, sorted canned goods and packaged food for distribution around the community.
"This is our fourth annual project completed as a department," said Lt. Col. Kevin Dougherty, assistant commandant for leadership programs at The Citadel. "We enjoy coming together as a team to give back to the community and enact the servant-leadership model taught at the college."
In recent years, the Commandant's Department has combined its staff summer training day with a civic engagement project at organizations such as One80 Place and Windwood Farm Home for Children. In 2017, the department joined local businesses and neighbors to transform community member Sarah Lyles Long's backyard into a wheelchair-accessible hangout.
Serving others, developing leaders
Through the creation and completion of a six-year strategic plan titled LEAD 2018, the Krause Center for Leadership and Ethics was established and service learning was incorporated into all four years of the cadet experience. Last academic year, the South Carolina Corps of Cadets provided almost 20,000 hours of volunteer service to the community.
Members of The Citadel community volunteer on a regular basis with more than 30 local partners such as the City of Charleston Recreation Department, Charleston County School District and Habitat for Humanity. Additionally, cadets and students participate collectively in service learning and civic engagement during The Citadel's annual Leadership Day, which will occur on October 17 this fall.
"Civic engagement projects not only help our students, faculty and staff stay involved in the community, but they also help us achieve The Citadel mission to develop principled leaders," said Dougherty. "Through these projects, cadets and students are able to learn the value of community service first-hand."
About Lowcountry Food Bank
The Lowcountry Food Bank is a warehouse that distributes donated food products to the 10 coastal counties of South Carolina.
As a member of Feeding America, the nation's largest hunger relief organization, the food bank aims to provide more than 26 million pounds of food each year to its network agencies across the counties. These agencies include community soup kitchens, homeless shelters and emergency food pantries.
Additionally, the organization provides nutritional education courses and offers programs for families, children, seniors and veterans to ensure food-insecure individuals receive meals.
All-Southern Conference Faculty and Staff Team announced
What's Lurking in our Flood Waters?


text:
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text:
U.S. Set to Delay More China Tariffs Ahead of Trump-Xi Meeting
Editor's note. We may be doing this whole tariff delay thing again. Or not. The press has a poor track record of prognostication on trade talks. CPA supports across the board tariffs on China.
The U.S. is willing to suspend the next round of tariffs on an additional $300 billion of Chinese imports while Beijing and Washington prepare to resume trade negotiations, people familiar with the plans said.
[Jenny Leonard | June 25, 2019 | Bloomberg]
The decision, which is still under consideration, may be announced after a meeting between Presidents Donald Trump and Xi Jinping set for Saturday at a Group of 20 summit in Japan. A broad outline of the Trump-Xi agenda was discussed in a phone call Monday between U.S. Trade Representative Robert Lighthizer, and his counterpart in Beijing, Vice Premier Liu He.
Photographer: Sarah Silbiger/Bloomberg
In an interview with CNBC on Wednesday, Treasury Secretary Steven Mnuchin expressed optimism that a deal could be reached by year end, saying the two sides "were about 90% of the way there and I think there's a path to complete this," with a need still for "the right efforts."
U.S. stock futures jumped on his remarks.
"The message we want to hear is that they want to come back to the table and continue because I think there is a good outcome for their economy and the U.S. economy to get balanced trade and to continue to build on this relationship," Mnuchin said.
People familiar with the American readout of the Lighthizer-Liu conversation characterized the call as productive. They said both sides discussed how they can present the resumption of trade talks to their domestic audiences as a win.
The U.S. won't accept any further conditions on tariffs as part of reopening negotiations and no detailed trade deal is expected from the leaders' summit, a senior U.S. administration official said Tuesday. The Trump administration has said the goal of the meeting is to create a path forward for a trade agreement, after negotiations broke down last month.
Although each side still wants to secure significant concessions from the other, both agreed to dial down the tit-for-tat responses and aim for a truce that could soothe financial markets while their sides resume negotiations, people familiar with the situation said. It's not clear if they would set a definite timetable for the tariff cease-fire.
The U.S. is prepared to delay the new tariffs for the moment because Beijing wouldn't have agreed to the meeting otherwise, according to people familiar with the matter.
China is willing to make minor compromises including removing the threat of restricting rare-earth exports to the U.S., people familiar with the matter said.
The talks between the leaders of the world's two largest economies mark a critical juncture in their nearly year-old trade war, and both sides have plenty to lose if it escalates. Trump is riding a strong economy and booming stock market into his re-election campaign. China's economy has been slowing, and U.S. tariffs are encouraging some foreign companies to shift production or plan investment elsewhere to avoid the higher costs.
People familiar with the talks say some advisers are pushing Trump to avoid setting a hard deadline at the G-20, to avoid a situation similar to when the two leaders met in December and agreed to a 90-day tariff pause. Lighthizer and other advisers, at that point, said it was a fixed tariff-suspension period to allow time for more talks, but the deadline was repeatedly extended. When those negotiations broke down last month, Trump followed through on this threat to raise tariffs on $200 billion of Chinese goods to 25% from 10%.
The Chinese Commerce Ministry said in a statement that the trade chiefs exchanged views on trade and economic issues during their phone call Monday. USTR didn't respond to a request for comment on the discussions between Lighthizer and Liu.
— With assistance by Jennifer Jacobs, Saleha Mohsin, and Miao Han


With summer's breezes, we seem to have a new energy for dining and entertaining in a casual and fun way. Here are some summer furniture ideas to bring the outdoors in with fresh fruits, flowers, plants and more.
SMALL TABLES are perfect for impromptu meals and snacks. "Dining in" moves to unexpected places about the house: sun room, porch, even the patio.
A small vase with sprigs of wildflowers or herbs, and maybe just one prize rose from the garden.
For a continental touch, choose checked napkins (many now don't need ironing – look for those!) Put a shell or small washed beach stone on top – perhaps even a small cut of French baguette.
Instead of candlelight, try a little hurricane-type oil lamp for a softer glow.
Iced tea in tall glasses with sprigs of mint are decoration themselves.
As for location, your table and chairs move in a minute…place them where there's afternoon shade and a pleasing view, or where you can star-gaze at night.


text:
Q: How to access data from another model using same foreign key? I want get college data using general_info foreign key. without making nested serializer of college_set in GeneralInfo serializer. Is there any alternative in django rest framework or is not possible? I have tried above below line of code but its not working. is there any other way?
college = serializers.CharField(source='general_info.college_set', read_only=True)

models.py
from django.db import models

class GeneralInfo(models.Model):
    first_name = models.CharField(max_length=30)
    last_name = models.CharField(max_length=30)
    address = models.CharField(max_length=30)

class Student(models.Model):
    general_info = models.ForeignKey(to=GeneralInfo, on_delete=models.PROTECT)
    course = models.CharField(max_length=30)
    marks = models.CharField(max_length=30)

class College(models.Model):
    general_info = models.OneToOneField(to=GeneralInfo, on_delete=models.PROTECT)
    name = models.CharField(max_length=30)
    address = models.CharField(max_length=30)
    picture = models.ImageField(null=True, blank=True, upload_to='users/')

serializer.py
from rest_framework import serializers

class MySerializer(serializers.ModelSerializer):
    name = serializers.CharField(source='general_info.first_name', read_only=True)
    college = serializers.CharField(source='general_info.college_set', read_only=True)

    class Meta:
        model = Student
        fields = ('name', 'college')


text:
SMSF Proposed Changes for 2014
As we probably all know by now the government has released it's proposed changes. At this stage we can't say exactly how this will affect SMSF and property investing. It is very disappointing the the government is yet again tinkering with the SMSF rules. This will erode confidence in SMSF's to some extent. As usual, the announcements come with no technical detail as to how they will actually work in practice.
All we know so far is 15% tax on earnings over $100,000. Yet Capital Gains on Properties in super have always been taxed at a maximum of 10%. My guess is that, if these rules get through, which is doubtful, the following will occur. When a property is sold and say a gain of $500,000 is realised, then the first $100,000 will be tax free and then the balance of the gain of $400,000 may be taxed at 10% or $40,000. In other words property is still a extremely viable investment option. You have still made a net profit of $460,000.
However, the tax is still unfair and inequitable as at this stage it appears it will only apply to SMSF's. Retail and Industry Funds also invest in property on a large scale. Is the same rule going to apply to the proportion of funds allocated against pension members who have more than $100,000 in income stream. Probably not, as most people with supposedly super rich superannuation of $2,000,000 or more are smart enough to have their money in SMSF despite the tinkering of the rules.
I will update again when we find out more about this.
This week we are in Canberra Weekly Magazine
Bumper Property Growth in 2013
Experts are predicting bumper growth for property in 2013
Some of the key trends supporting this potential growth are;
Australians have been saving more after the scare of the GFC! In fact, 68% of people are ahead on their mortgage payments and credit card debt is historically low.In other words, Aussie's are being smarter financially…and this means they have more money to invest in property.
'China's growth predictions are of a whopping 8% growth this year. This will have a very positive impact on the Australian economy.
There is an implosion of cash from SMSF's (Self-Managed Super Funds) are flooding into the real estate market…as more investors choose to invest in property directly through their super.
The share market is showing signs of entering into another 'bull run' which will greatly enhance people's wealth and their 'confidence' to invest in property.
The finalisation of the federal election will give investors more 'certainty'
Interest rates are at a historic low making it easier for first home buyers & investors to get into the market
Migrants continue to come to the country in large amounts & housing supply still remains tight in many areas…we will likely see rents continue to climb.
This makes the rent yields for investors more exciting.
Property prices have remained subdued over the last year but this could all be about to change. As the uncertainty lingering from the GFC finally lifts, economic stability returns, China booms again and we see a change of Government the underlying property shortage will see prices start to rise. For anyone who has watched the market through it swings and troughs before will know, once it starts to increase, it just goes up and up, as investors who have been sitting on the fence start jumping in. So seize the opportunity and get in now before prices rise.
Queensland Property Research
I just wanted to update you as to my property research findings so far.
Note: I haven't finalised my research but just wanted to let you know the direction I am heading.
I have been examining QLD in depth. I have previously mentioned that Gladstone & Mackay are definitely ongoing hotspots. My research has revealed this is still the case. However, Gladstone has already had significant price rises so I would only recommend Gladstone if we can find a bargain. Mackay (and neighboring Emerald) have not yet risen as significantly as Gladstone and are my preference in this area. The price point however is still in the mid to high $400,000's and SMSF stock is hard to come by. SMSF stock needs to be a completed house rather than house and land package and due to the high demand builders are able to sell off the plan so quickly they are reluctant to sell to SMSF's as they have to wait longer to receive their money. Watch this space though as I do have a developer promising me SMSF stock next week.
If that price range is too high and/or you would prefer not to go that far South in QLD – I am also looking at really good options very close to Brisbane CBD. These are a lower price point (mid to high $300,000) and have a great rental yield.
My research has involved reading numerous independent economic and valuation reports, government infrastructure plans and bureau of statistics data. I am looking into capital growth %'s, rent yields, vacancy rates, future expectations etc. There is a lot to consider when investing in property and I am hoping to draw all this data together for you ASAP.
I am also expanding my research to include numerous NSW areas such as Newcastle, Dubbo and surrounds. Watch this space for more information.
I will let you know more next week.
The truth about Self-Managed Super?
Self-Managed Super Fund's are growing at a rate of 4 new SMSF setups per hour in Australia. Research shows that the average balance in an SMSF is 17 times higher than balances in industry and retail funds. Do you want to know why?
SMSF's allow greater control over your super. They also allow greatly flexibility. You get to decide how much to put in and take out (within the guidelines of the law). They can also cost a lot less than industry and retail funds. But most importantly, SMSF's can buy geared property in a simple and uncomplicated manner.
Why would you buy property in a SMSF instead of personally?
For many reasons; you get the benefit of leverage (maximizing the amount growing for you), the stability of the property market and the generous tax concessions available in the superannuation environment. There is a maximum of 15% tax on any rental income in excess of costs, you receive a tax deduction for the loan repayments of principal via salary sacrificing, you get asset protection from creditors and most importantly any capital gains on the property when sold will be taxed at 10% or TAX FREE if you are over 60.
Please visit Our Events Page to book in and come along to our free information seminar to find out the simple truth about SMSF's or call 6162 4546 for a free consultation.
ATO concerns over SMSF investing in Property over stated
The Australian Taxation Office (ATO) recently released a Taxpayer Alert (TA 2012/7) which outlines the ATO's concerns that some arrangements entered into by an SMSF to acquire property do not comply with the law.
The ATO is concerned that it may not be possible to simply restructure or rectify the arrangements, and unwinding the entire arrangement could lead to a forced sale of the asset, potentially at a substantial loss to the fund.
The ATO is concerned about the potential consequences of poorly structured arrangements regarding direct property investments using limited recourse borrowing arrangement
Under a limited recourse borrowing arrangement (LRBA), the SMSF borrows money to acquire a property which is held via a holding trust (the Bare Trust). The rights of the lender in the event of default of the loan are limited to the asset over which the borrowing is held.
Issues of concern:
Where the borrowing and the title of the property is held in the individuals' name and not in the name of the trustee of the holding trust. The SMSF pays part or all of the initial deposit and the ongoing loan repayments.
The title of the property is held by the SMSF trustee not the trustee of the holding trust.
Where the trustee of the holding trust is not in existence and the holding trust is not established at the time the contract to acquire the asset is signed.
The SMSF trustee acquires a residential property from an SMSF member.
The asset is a vacant block of land. The SMSF trustee intends to use the same borrowing to construct a house on the land. The land is transferred to the holding trust prior to the house being built.
Superannuation issues that could arise from such arrangements
The arrangement may be in breach of the sole purpose test (SISA section 62).
The arrangement may be in breach of the borrowing provisions (SISA section 67).
The asset acquired is not a single acquirable asset (SISA section 67A(2)).
The asset is subject to a charge in breach of the borrowing provisions (SISA section 67A(1)(f)).
In my opinion all of the above issues can be overcome by Trustees of the SMSF obtaining advice from qualified and experienced SMSF administrators. WFS Canberra Pty Ltd is able to offer such advice as well as set up the Bare Trust and obtain the loan to acquire the property. As long as all the correct legal steps are undertaken, in the correct order SMSF trustees have nothing to be concerned about.
Self-managed super funds urged to be cautious with property investments (ATO)
The ATO today warned trustees of self-managed superannuation funds (SMSFs) to be cautious when investing in property.
Acting Commissioner Bruce Quigley said he is concerned people are using their SMSF to invest in property without fully understanding their obligations under the law or some people are seeking to take advantage of certain types of arrangements.
Mr Quigley acknowledged that investing in property can be a confusing area for some people.
"We have observed that some arrangements are deliberately entered into to get around the law, which can result in the fund's trustees being disqualified, facing civil penalties or even facing criminal charges. Those marketing properties to SMSF trustees as part of such arrangements could be referred to Australian Security and Investment Commission (ASIC)."
"The fine details are important and trustees need to be sure that property is the right investment for their SMSF and that the arrangement is legal,"
"We have also seen instances where holding trusts have not even been established at the time the contracts to acquire are signed. In other instances the title of the property is held in the individual's name rather than the trustee of the holding trust. Another common mistake is gearing in a related unit trust, which is not allowed under the law," Mr Quigley said.
"Some of these arrangements, if structured incorrectly, cannot simply be restructured or rectified. The only option may be to unwind the arrangement which could involve forced sale of assets at an inconvenient time. This could be very expensive for the fund with potential stamp duty and tax consequences."
"I urge trustees to get reliable, independent advice when making investment decisions and to obtain advice from us if they are contemplating entering into these sorts of arrangements. The responsibility for ensuring their SMSF complies with the law rests with them."
The upshot of this advice is to ensure you are getting reliable advice from specialist SMSF Advisors and Accountants who are experieced in assisting clients buy property through an SMSF. www.wfscanberra.com.au can assist.
2012 Tax Changes - Superannuation
Superannuation changes
There will be plenty of changes made to superannuation this July.
The Government has deferred the start date of maintaining a cap at $50,000 for individauls aged over 50 years with balances below $500,000. So that means for everyone, the concessional contribution cap will drop to $25,000.
The government will also provide a low income superannuation contribution for individuals earning up to $37,000, so they'll effectively be refunded the 15% contributions tax.
It will also reduce the super co-contribution by 50%, to just 50c per $1 contribution, effectively reducing the top benefit from $1,000 to $500.
There will also be some changes for high-wealth individuals. People with income greater than $300,000 will have contributions reduced from 30% to 15%
SMSF super funds investing in property need to beware
The volatility in the sharemarket may tempt self-managed super funds (also known as DIY funds) to look elsewhere to invest and the recent rule changes to allow those funds to invest in property might look tempting.
Broadly, while super funds are generally not permitted to borrow money in their own right, there is an exception whereby a DIY fund is permitted to borrow money provided that the borrowing is made pursuant to what is known as a limited recourse borrowing arrangement, for example, an instalment warrant.
Such an arrangement entered into from July 7, 2010 can only be referable to a single "acquirable asset" held in a holding trust which the DIY fund is not otherwise prohibited from acquiring directly. In addition, a borrowing applied to the original acquirable asset can only be replaced with a "replacement asset" according to the relevant provisions of the law.
A major ruling has now been released by the Tax Office which gives the Commissioner's views on the limited recourse borrowing arrangement provisions. The ruling explains the key concepts of:
What is an "acquirable asset" and a "single acquirable asset".
"Maintaining" or "repairing" the acquirable asset (which is allowed with borrowed money) as distinguished from "improving" it (which is not allowed).
When a single acquirable asset is changed to such an extent that it is a different (replacement) asset.
The ruling outlines where money borrowed can be applied in maintaining or repairing (but not improving) a single acquirable asset. While such borrowings cannot be used to improve an acquirable asset, the Tax Office says money from other sources (e.g. accumulated funds held by the DIY fund) could be used to improve (or repair or maintain) that asset. However, any improvements must not result in the acquirable asset becoming a different asset.
The ruling notes that an "acquirable asset" is any form of property (other than money) that the DIY fund trustee is not otherwise prohibited from acquiring under the superannuation law. Although "property" can include proprietary rights or the physical objects of proprietary rights (e.g. land or machinery), the Tax Office says it is necessary to consider the meaning of property in both senses to determine whether money borrowed under a limited recourse borrowing arrangement has been applied for the acquisition of a single acquirable asset.
While the money borrowed can only be applied for the acquisition of a single acquirable asset (or a collection of identical assets with the same market value), the Commissioner considers that a single object of property may be acquired notwithstanding that it is comprised of separate bundles of proprietary rights (e.g. if there are two or more blocks of land). However, this will only be so where it is reasonable to conclude that, notwithstanding the separate bundles of proprietary rights, what is being acquired is distinctly identifiable as a single asset.
Money borrowed under a limited recourse borrowing arrangement may be applied in "maintaining" or "repairing" (but not "improving") the asset. To determine if an asset has been repaired or maintained (or whether it has been improved), the Tax Office says reference is made to the qualities and characteristics of the asset at the time the asset is acquired under the borrowing arrangement. To this end, the Tax Office says an asset is improved if the state or function of the asset is significantly altered for the better, through substantial alterations, or the addition of further substantial features or rights, to the asset.
To some extent, this repair vs improvement issue harks back to the age-old income tax treatment of repairs versus improvements. "Maintaining" the asset, which is allowed under the rules, means work done to prevent defects, damage or deterioration of an asset, or in anticipation of future defects, damage or deterioration provided that the work merely ensures the continued functioning of the asset in its present state. "Repairing" means remedying or making good defects in, damage to, or deterioration of, an asset and contemplates the continued existence of the asset.
In contrast to a repair, the Tax Office considers that an asset is improved if the state or function of the asset is significantly altered for the better, through substantial alterations, or the addition of further substantial features or rights, to the asset.
The Tax Office has given examples contrasting repairs (or maintenance) with improvements:
Repairs/maintenance (permitted)
Improvements (not permitted with borrowed money)
Fire damages part of a kitchen (cooktop, benches, walls and ceiling).
Restoration (replacement) of damaged part of kitchen with modern equivalent materials or appliances would constitute repair or restoration.
If superior materials or appliances are used it is a question of degree as to whether changes significantly improve the state or function of the asset as a whole.
Addition of a dishwasher would not amount to an improvement (even if dishwasher not previously part of kitchen), as minor or trifling improvement.
If house extended to increase size of kitchen this would be an improvement.
If as well as restoring the damaged part of the internal kitchen (a repair) a new external kitchen was added to the entertainment area of the house, external kitchen would be an improvement.
Guttering on a house replaced with modern equivalent and the house repainted. In replacing guttering a leaf guard can be fitted as minor or trifling addition to asset as a whole.
Fence is replaced using modern equivalent materials. Can add a gate to new fence as minor or trifling improvement.
Fire alarm installed to comply with new requirements of local council. Not an improvement as minor or trifling.
Pergola built to create outdoor entertaining area.
Addition of swimming pool or garage.
Integrated home automation system installed including electronically controlled lighting, multi-room audiovisual distribution and security system.
House extension to add further bathroom.
Cyclone damages roof of house. Replacement of roof in its entirety with modern equivalent is a repair.
If superior materials are used it is a question of degree as to whether changes significantly improve state or function of asset as a whole.
Addition of second storey to house at time of also replacing roof would be an improvement.
If fire destroys a three bedroom residential house. Rebuilding broadly comparable house is not an improvement as it restores asset.
If superior materials, fittings or appliances are used it is a question of degree as to whether significantly improve state or function of asset.
Rebuilding a residential house that is not broadly comparable to that destroyed is an improvement. If the funds to rebuild are from an insurance company and not from borrowings this does not affect the LRBA.
Residential house acquired under an LRBA and rented out for a number of years. The area is now a "real estate hot spot".
Decision to renew kitchen which, although functional, is significantly out of date and showing wear and tear. The design of kitchen is improved and modern equivalent, rather than superior, materials and appliances are used. Changes do not significantly improve state or function of asset as a whole.
Residential house is acquired under an LRBA and is rented out for a number of years. The area is now a real estate hot spot.
Decision to demolish house. Rebuilding a residential house that is not broadly comparable is an improvement. However, if the funds to rebuild are not from borrowings this does not affect the LRBA.
Farm (on single title) – is the single acquirable asset under an LRBA. At the time of entering into the LRBA the farm includes one set of cattle yards, 4 bores including windmills, tanks and troughs and 3 km of fencing:
Replacing a section of cattle yards or existing fencing is a repair.
Ensuring bores, windmills, tanks and troughs continue working is repair or maintenance. This would include laying new pipes between the tank and trough to replace old pipes.
Each of the following further additions is an improvement:
A further set of cattle yards;
A further bore, tank;
A windmill and trough;
A further dam; further shed;
A further 2 km of fencing.
Machinery or equipment – item of earth moving equipment acquired under an LRBA. Immediately after its acquisition money borrowed under LRBA is used to fund repairs to hydraulic system of the asset to return it to its full functionality. This would be a repair.
A major overhaul of the asset is carried out with all significant parts of the asset being replaced. This is likely to be an improvement as changes have significantly improved the state or function of the asset.
Note that the improvements listed above could be carried out provided that the DIY fund uses its own money (and not borrowed money). According to the Commissioner, these improvements would not fundamentally change the character of the asset to such an extent to result in a different asset.
There are many rules surrounding the investments that a DIY super fund is allowed to make, and many traps for the unwary. Anyone with a DIY fund who contemplates investing in property should seek professional advice.
Terry Hayes is the senior tax writer at Thomson Reuters, a leading Australian provider of tax, accounting and legal information solutions.
Five strategies for SMSFs investing in property
SME owners should now have more confidence about arranging for their self-managed super funds to borrow to acquire their business premises and other investment properties – provided the assets measure up as quality investments.
This follows the recent release of a self-managed super fund final ruling providing a detailed explanation of the ATO's interpretation of the SMSF borrowing rules in relation to the purchase, maintenance and improvement of geared assets.
Undoubtedly, many SME owners have been reluctant to gear an SMSF to acquire their business premises because of uncertainty about how the ATO, as regulator of self-managed super, may interpret the borrowing provisions in superannuation law.
The uncertainty – which largely arose after the tightening of the SMSF borrowing laws several years ago – mostly related to repairs and improvements to geared property, as well as the gearing of properties involving more than one title.
Countless SME owners have long favoured holding their business premises in their family self-managed funds. But it is understood that doubt about the ATO's interpretation of the SMSF borrowing laws has deterred some from proceeding with the strategy.
Business real estate – such as the premises of a family SME – is among the few types of assets that SMSFs are permitted to acquire from their members and other related parties. Further, business real estate is one of the few types of assets that funds can lease to related parties – including fund members and their businesses – without a limit on its value.
SMSF trustees in general are likely to feel more comfortable about borrowing to invest in residential and commercial property now that the ATO has issued this final ruling.
While the final ruling largely confirms the main points made in a draft ruling issued in September last year, there are some significant clarifications and additional examples.
Here are five strategies for SMSFs that are considering gearing to buy property:
1. Don't waste time on an unnecessary clash with ATO
The final ruling provides wide perimeters for SMSFs wanting to buy, maintain and improve a geared property without breaching the borrowing laws or upsetting the regulator.
In short, this gives SMSFs a solid base to work within without having a costly and time-wasting dispute with the regulator.
Meg Heffron, co-principal of SMSF administration group Heffron, won't go as far as saying that the final ruling provides a definite rule book for SMSFs with geared property – "but we are probably a lot closer to it than we have ever been".
As Heffron says, circumstances will inevitably arise with geared SMSF properties that are not covered in the final ruling.
2. Borrow to invest with more confidence
This is because the final ruling confirms that the regulator will provide SMSFs with a fair degree of freedom within the borrowing laws when carrying out repairs and improvements to geared property.
Heffron is convinced that the ruling will give SMSFs more confidence about borrowing to invest in property.
This marks quite a turnaround for the prospects of holding geared property in SMSFs.
Almost two years ago, amendments to superannuation law toughened the laws about borrowing to invest through a SMSF. After July 7, 2010, an SMSF could:
Only acquire a single asset – not multiple assets – under a borrowing arrangement.
Could only drawdown on a loan (entered into after July 7, 2010) to make repairs, not improvements to a geared property.
Could not make a capital improvement to a geared asset that was extensive enough to have created a new or replacement asset.
Heffron says her "gut reaction" to the ATO's initial views on these amendments were that it would be almost impossible for an SMSF to borrow to buy property. And she had regarded the ATO's interpretation at the time as "a ban by stealth" on future gearing of property in an SMSF.
But the release of the final ruling together with its earlier draft has confirmed how ATO has taken a much more pragmatic and much less restrictive approach.
It is taking a more realistic attitude about what is a geared single asset, the difference between repairs and improvements, and about the extent of improvements will lead to a new asset being created.
3. Feel more assured about borrowing to invest in properties covering more than one title
This can be a key factor for SMSF property investors because many properties are on multiple titles.
Take the classic example of an apartment that has a car space on a separate title or a factory that happens to be built over several titles.
Following the 2010 amendments, ATO's initial view was that a property with, say, two titles equated to two separate assets and could not be acquired under the one borrowing arrangement.
This meant that many properties were simply considered unsuitable for gearing through an SMSF.
But under the draft and final rulings, Heffron says the ATO takes a broad interpretation of what is a single asset. "The ATO takes the view that where the two cannot realistically be separated, they will be treated as a single asset for this purpose," she explains.
In the ruling, the ATO gives the example of a factory that is built over three titles would be treated as single asset that could be acquired under a single borrowing arrangement.
And the ruling gives the example of an SMSF that wants to gear to buy an apartment and its car park, that are on separate titles on the same strata plan, yet state law specifies that the two cannot be registered separately.
Under the final ruling, the ATO regards the apartment and its car park as a single asset that can be acquired under the same borrowing arrangement.
4. Carry out quite extensive repairs to geared property
The final ruling clearly explains the ATO's views in details about how far repairs can extend before reaching the point of becoming improvements. This is a vital distinction for gearing a property through an SMSF.
Martin Murden, a director of SMSF consulting for services provider to accountants Partners Group in Melbourne, suspects that uncertainty about the ATO's initial interpretation of the difference between repairs and improvements had caused much concern among SMSFs.
"I believe people can now determine before proceeding [with repairs or improvements] whether their actions are going to result in a problem with super legislation and regulation," he says.
Under the 2010 amendments, as discussed earlier, SMSFs could only drawdown on a loan to buy and maintain an asset – not to improve it.
This made the different between repairs and improvements even more crucial. And the question immediately arose: When does building work on a geared property reach the point of going beyond a repair to become an improvement?
"These issues will always be regarded as a matter of degree," comments Heffron, "but the ATO clearly envisages quite a wide range of activities which might incidentally add to the value of the property falling into the 'repairs' category."
"Replacing or rebuilding with 'modern equivalent' materials will generally be considered a repair or maintenance, but replacing or rebuilding with superior materials is potentially an improvement," she explains.
Crucially, a fund can use its own money to improve a property – within limits discussed in Strategy Five.
5. Carry out improvements to a geared property with more confidence
The challenge for SMSFs is to know how much they can improve a property, such as the fund members' business premises, without reaching the stage of creating a new asset.
If improvements to a geared asset lead to the creation of a new or replacement asset, the borrowing arrangement would have to be dissolved.
"The ATO originally took the view that improving a property will necessarily trigger the replacement of one asset [the unimproved property] with another asset [the improved property]," says Heffron.
"Like the draft ruling, the final ruling takes a far more liberal position and indicates that, in the ATO's view, not all improvements will necessarily result in a replacement asset.
"Essentially, the ATO now draws a distinction between improvements that 'fundamentally change the character of that asset' and those that do not."
The ruling gives examples of improvements that would not be regarded as replacing a geared asset. For instance, the addition of several bedrooms, granny flat, extra bathroom, a garage or a swimming pool would be regarded as improvements that do not lead to the creation of a new or replacement asset.
But the ATO ruling states a new asset would be created if, say, a residential house was converted into a restaurant with such changes as the inclusion of a "fully-functioning" commercial kitchen.
Related Items :
SME targets for ATO compliance
The top tax changes you need to know about in 2012
What the ATO is watching this tax time
DIY super funds: Get ready for more regulation
DIY super funds investing in property need to beware
Companies : ATO - Australian Taxation Office
Extracted From http://www.smartcompany.com.au/superannuation/050040-five-strategies-for-smsfs-investing-in-geared-property/2.html
Population Wealth property investment Interest Rates Positive Cash Flow SocialMedia Super, SMSF, Superannuation Banks tax advice, tax and property Insurance SMSF and Property Growth smsf experts Scams Tax investment, shares, market Retirement Tax and Property Property Market SMSF Advice wealth coaching Property Prices property advisor Property Real Estate Tax Advice Housing ATO


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text:
Niall McLaughlin wins £17m Auckland Castle project
Words by Miranda Fitzgerald
Auckland Castle, Civic, County Durham, Francisco de Zurbaran, Jonathan Ruffer, Niall McLaughlin, Purcell UK
Niall McLaughlin Architects has won a competition for a £17m two-storey annexe and welcome building at Auckland Castle, County Durham, which is being called "the most pivotal transformation" of the medieval stronghold in 300 years.
Anne Schroell of Niall McLaughlin Architects told onoffice that the new buildings would be modern interpretations of the castle's architectural style, although the plans have yet to be submitted. Building work is set to begin next year and the completion date is pencilled in for 2018.
The former home of the bishops of Durham, the castle is considered to be the most historically significant ecclesiastical complex in Europe after the Vatican and Avignon. It will be refurbished by Purcell UK, which has also been involved in the conservation of the cathedrals in Canterbury, Ely and Wells.
The project is part of millionaire philanthropist Jonathan Ruffer's plans to transform the castle into a national museum of religion and religious art, and a major heritage attraction. The main draw will be the 12 full-length paintings of Jacob and his sons by Spanish Baroque artist Francisco de Zurbaran, which have hung in the castle for 250 years.
The Auckland Castle Trust hopes the museum will help the castle to attract more than 130,000 visitors a year.
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