text:
5 Days best of Tanzania
5 DAYS BEST OF TANZANIA SAFARI
Day 1: Arusha – Lake Manyara
After breakfast you will be picked up from your hotel and then depart for Lake Manyara National park arriving in time for lunch at the lodge. Explore the park in the afternoon, the main attractions here are the tree climbing lions. The park is small in size but the terrain is diverse. The vegetation comprises of groundwater forest, open grassland, swamp and acacia woodland with giant mahogany and fig trees. The park is home to a wide variety of mammals and birds. Dinner and overnight at the Lodge.
Day 2: Lake Manyara – Ngorongoro
On this day you will have early breakfast as early as 0630am, then depart for Ngorongoro Conservation Area, on arrival you will check in the crater and the whole day will be spent down the crater. You will do a full day crater tour with picnic lunch. The crater is a home to all the big five and hence the same may be seen. Hippos, cheetah, antelopes and the spotted hyena abound as well as flamingos in the crater lakes. In the evening ascend steep and narrow crater walls for dinner and overnight at the Lodge.
Day 3: Ngorongoro – Serengeti
After breakfast, depart the Ngorongoro conservation area for Serengeti National park via the pre – historic site at Olduvai Gorge, which was discovered by the famous archeologist Dr. L.S.B Leakey. The park covers 12,944 square km of open plains making it one of the largest in the world. The rocky out-crops referred to as Skopje in the eastern part of the park are of scenic beauty and occasionally various cats can be seen lazing on them. The park contains very vast herds of wildebeest, zebra, gazelle and other antelopes. After your game drive you will retire for the night at the Lodge.
Day 4: Serengeti full day
Morning and afternoon game drives in the Serengeti with a lunch and leisure break at the lodge in the mid afternoon. The term "Serengeti" mean endless plains in the Masai language. In the central plains there are carnivores like lion, leopard, hyena and cheetah. This park is normally the scene of the annual migration of wildebeest and zebra, which occurs between the Serengeti and Kenya's Masai Mara. Variety of bird species can be seen in this park. Dinner and overnight at the Lodge.
Day 5: Serengeti – Arusha
After breakfast, have the final game drive as you check out the park, then drive back to Arusha arriving for lunch. You will be dropped at the airport or hotel as per your choice.
8 Days Amboseli - Lake Manyara - Serengeti - Ngorongoro crater - Arusha
8 DAYS AMBOSELI-LAKE MANYARA- SERENGETI-NGORONGORO CRATER-TARANGIRE-ARUSHA
Amboseli is the plains below Mt. Kilimanjaro. The waters from melted snow drain down the mountain under lava flows and surface in Amboseli creating a green belt of swampland amidst dusty plains. Here, hippos, elephants and bird life can be seen against the backdrop of the magnificent snow-capped mountain. Also the game parks of Northern Tanzania are amongst the best in the world and offer some unique game viewing. Ngorongoro Crater is renowned for its packs of Hunting Dogs and a wide range of other game. Lake Manyara lions have developed a liking for residing in the branches of trees where they can both sleep and watch for prey while Serengeti in Tanzania is where the wildebeest's migration starts.
Day 1: Nairobi-Amboseli
Depart Nairobi in the morning and drive to Amboseli National park. Game drive en route to the lodge. Lunch will be served on arrival. Evening game drive of this park then dinner and overnight at the Lodge.
Day 2- Amboseli
Morning and afternoon game viewing in this Park. Amboseli National Park is located at the foot of Mt. Kilimanjaro, Africa's highest mountain. The snows of the mountain form a majestic backdrop to one of Kenya's most popular spectacular displays of wildlife – lion, elephant, leopard, rhino, cheetah, buffalo and host of plains game, creating Kenya's most sought after photographer's paradise. Meals and overnight at the Lodge.
Day 3- Amboseli-Lake Manyara
After breakfast leave the lodge for the last game drive as you leave the park for Namanga border post for immigration formalities. Drive to Arusha for lunch. Then proceed to Lake Manyara National Park for an afternoon game drive. Dinner and overnight at the Lodge.
Day 4- Lake Manyara-Serengeti
Early morning game drive in L. Manyara followed by breakfast then proceed to Serengeti National Park viewing game enroute on your way to the lodge where you will arrive for lunch. Afternoon game drive of this park. Dinner and overnight at the lodge.
Day 5- Serengeti
Morning and afternoon game drive in the Serengeti with a lunch and leisure break at the lodge. The name 'Serengeti' means endless plains in maasai language. In the central plains there are carnivores like, leopards, hyena and cheetah. This park is normally the scene of the annual migration of the wildebeest and zebras, which occurs between Serengeti and kenya's maasai mara game reserve. Eagles, Flamingoes, duck, geese, vultures are among the birds that can be seen in the park, Dinner and overnight at the lodge.
Day 6- Serengeti-Ngorongoro Crater
After early breakfast, drive to Ngorongoro Crater Conservancy where you will descend 2000 ft (670m) into the crater floor for full day crater tour with break for lunch at Ngoitoktok springs picnic site. Black manned lions, rhinos, buffaloes, elephants and other grazing animals abound. Evening game drive then return for dinner and overnight at the lodge.
3 Days Lake Manyara and Ngorongoro crater
Day 1: Arusha-Lake Manyara
Pick up from your Hotel or airport and depart for L.manyara National park arriving in time for lunch followed by afternoon game drive, dinner and overnight in lake Manyara Serena Lodge.
Day 2: Lake Manyara-Ngorongoro Crater.
After breakfast leave lake manyara for Ngorongoro crater. On arrival you will descend 2000 ft (670m) into the crater floor for full day crater tour with break for Picnic lunch at Ngoitoktok springs picnic site. Black manned lions, rhinos, buffaloes, elephants and other grazing animals abound. Evening game drive then return for dinner and overnight at the Ngorongoro Serena Lodge.
Day 3: Ngorongoro Crater-Arusha.
After breakfast and morning game drive, drive to Arusha arriving for lunch.Your safari ends in the afternoon with sweet memories.
3 Days / 2 Nights Ruaha National Park Flying Safari
Day 1: Dar-es-Salaam – Ruaha National Park, Tanzania
Depart Dar-es-Salaam by air to Ruaha National Park. On arrival Meet & Greet transfers to Lodge for lunch. Afternoon short game drive.
Ruaha National Park benefits from the dispersal and migration of other wildlife from its ecosystem coming down from the northern game reserves of Kizigo and Rungwa, giving the park a huge boost in the concentration of wildlife. There are large numbers of Buffalos, Elephants, Kudus, Zebra, Giraffes, Lions, Impala's and Elands
Overnight at Ruaha River Lodge or Jongomero Camp
Meal Plan: {Lunch & Dinner}
Day 2: Explore Ruaha National Park
Morning and afternoon game drives in the Park. On any given day, Ruaha National Park has the potential to showcase a good number of bio-diversities in just one-third of the park size.
From our experience within the Msembe and Jongomeru area you might see the Silver Back Jackal, Elephants that walked into the camp, Hippos that foraged around the camp at night, African hunting dogs that trotted past our vehicle, a pride of 18 lions that were hunting, and the superb Lesser and Greater Kudus seen at every southern section of the park.
The vegetation of park also boasts Palm, Fig, Tamarind and Baobab trees that are not commonly seen in other parks. There are over 1600 plant species and over 370 bird species confirmed in the Park.
Meal Plan{ Breakfast, Lunch & Dinner}
Day 3 : Selous National Park – Dar-es-Salaam
After breakfast, depart for a game drive en-route to the airstrip for your flight departing Ruaha National Park at 1145 Hours. Fly back to Dar es Salaam. Transfer to your hotel.Day
Meal Plan{ Breakfast}
3 Days Serengeti Ngorongoro Safari
3 DAYS SERENGETI – NGORONGORO SAFARI
Day 1 : Pick up Arusha – Serengeti
After breakfast Pick up from your hotel at 0730am then drive to Serengeti national park. On arrival, proceed to the lodge for lunch. In the afternoon take a game drive in the park, The park covers 12,944km2 of open plains making it one of the largest in the world. The rocky outcrops commonly known as Moru kopjes in the eastern part of the park are of scenic beauty and occasionally cats can be seen lazing on them. The park contains vast herds of wildebeest, zebra, gazelle and other antelopes. Dinner and overnight at Serengeti Wildlife Lodge
Day 2: Serengeti Half Day – Ngorongoro Crater
Wake up call as early as 0600am, you will have a cup of hot coffee or African tea, then proceed for the early morning game drive which will take you until 0930am when you will return for the main breakfast, then check out the lodge and proceed to Ngorongoro Crater with game viewing en route. On arrival check in at the Lodge you will enjoy walking along the rim just in case time allows, this point is sometimes very cold and foggy but the experience of walking along the rim is a life time and memorable, you will also be able to see down the crater from the rim or from your room if you have binoculars which is a necessity to have while on safari. Dinner and overnight at the Lodge.
Day 3: Ngorongoro Crater Tour – Arusha
On this day the breakfast will be served as early as 0630hrs. After the breakfast check out the lodge and descend to the floor of the Ngorongoro Crater for a half day explore game drive. We will provide picnic lunch and this will be served in the crater next to the hippo pool, at this point you will be able to stretch your feet and visit the washrooms. The Ngorongoro Crater is recognized as a UNESCO protected World Heritage Site and forms part of an international biosphere reserve. The crater measures approximately 300 sq km and measures about 19 km across. The floor of the crater is 600 meters below the rim, (which is over 2200 m.a.s.l), and is home to an abundance of wildlife including black rhino, lion, cheetah, buffalo, elephants and a plethora of antelope species. Late in the afternoon we ascend the crater and then proceed to Arusha.
6 Days 5 Nights Ngorongoro / Serengeti / Manyara
6 DAYS 5 NIGHTS NGORONGORO/ SERENGETI/ MANYARA
Day 1 :Arusha / Ngorongoro Crater
On arrival at the Kilimanjaro Airport you will be met by our Driver guide and depart for Ngorongoro Crater via Arusha. The Great Rift escarpment starts to get closer as the road ascends to the slopes of Mt. Ngorongoro, then passes along the crater rim to your luxury lodge perched 2000 feet over the crater floor. Relish your stay at one of the best locations in Africa, with its rich artistic décor superb views, and spaciousness.
Overnight: Ngorongoro Serena or Sopa Lodge (D)
Day 2: Ngorongoro Crater
Set out early with a picnic lunch for your safari on the crater floor, a beautiful ecosystem teeming with wildlife on a flat, open terrain with few places to hide. The lions of Ngorongoro allow visitors to approach very closely and the males are particularly photogenic here, with flowing black manes. But don't expect to see a kill, as the open terrain provides too little cover for lions to hunt in the crater. Set your sights on seeing rhino and nearly every other type of animal found in East Africa except giraffes, whose favorite tree-level foods are sparse in the crater.
Overnight: Ngorongoro Serena or Sopa Lodge (BLD)
Day 3: Ngorongoro / Olduvai / Serengeti
After breakfast, prepare for a day of game viewing en route to your luxury lodge in the heart of Serengeti National Park. Stop en route at Olduvai Gorge to learn about the Leakey family's findings of early hominid fossils, tools and footprints that established Africa as the likely birthplace of mankind. Proceed into the Serengeti for more of the best game viewing in Africa. Stop for observation at rock kopjes, where lion cubs frolic as parents laze in the shade to escape the midday heat. In the late afternoon, keep watch for lion as they out on their nightly hunt for the abundant wildebeest, zebra, gazelle and other grazers in the area.
Overnight: Serengeti Serena or Sopa Lodge (BLD)
Day 4: Serengeti National Park
On your full day Serengeti safari, experienced Africa in its raw and untamed wildness. Arise early to get out among the wildlife at their most active time of day. Chances are excellent of seeing all three of the big cats, plus the rest of the big five and a great variety of other species. From December to June, migrating herds of wildebeest and zebra add well over a million animals to the park's wildlife population. But at all times of year the vast plains, rocky kopjes, riverine forests and permanent hippo springs abound with all manner of large animals some 3 million strong.
Day 5: Serengeti / Lake Manyara
Begin the day with one more brilliant Serengeti sunrise game-drive, or an optional hot air balloon ride followed by a champagne brunch. Then depart overland to your hotel on the edge of the Great Rift escarpment, with spectacular views of Lake Manyara shining like a mirage in the afternoon heat. Take the pleasure of an afternoon drive through the wealth of habitats in the small Lake Manyara Park. Look for the famous tree-climbing lions in the acacia woodlands, monkey and leopard in the groundwater forest, bird life along the lake, and elephant by the Ndala River.
Overnight: Lake Manyara Serena Lodge (BLD)
Day 6: Lake Manyara / Arusha / Depart
Depart Manyara for Arusha to arrive in time for Lunch. After lunch you will be transferred to the airport for your flight back home.
7 Days 6 Nights Tangangire / Ngorongoro / Serengeti /Manyara
7 DAYS 6 NIGHTS TARANGIRE/NGORONGORO/ SERENGETI/ MANYARA
Day 1 : Arusha / Tarangire National Park
Pick up at the Kilimanjaro International Airport and drive to Tarangire National Park. Named for the river that nourishes the wildlife of a vast ecosystem, Tarangire is home to elephant, zebra, wildebeest, gazelle, buffalo, eland, waterbuck, lion, giraffe, oryx and an unsurpassed diversity of birds.Take your first game drive before retiring to your beautifully designed lodge, hidden among ancient baobab trees and giant rock kopjes within the park.
Overnight: Tarangire River Camp (LD)
Day 2: Tarangire / Ngorongoro Crater
Morning game drive, weave through the baobabs and acacias to the best places for viewing wildlife in Tarangire. Note the large ground-dwelling birds and many raptors in the dry, open areas of the park, and watch for rare wild dogs patrolling the landscape. Return to your lodge for breakfast before departing to the highlands. Arrive at your well-placed lodge on the rim of the Ngorongoro Crater, with grand views of the ancient volcanic basin 2,000 feet below.
Overnight: Ngorongoro Serena Lodge (BLD)
Spend a full day exploring the woodlands, lakes and wide-open plains of the Crater floor. Ngorongoro offers unsurpassed viewing of rare black rhinoceros, which are undisturbed by vehicles and allow viewing at close range. Some of its other 25,000 residents include lion, elephant, hyena, wildebeest, buffalo, hippo, ostrich and an abundance of pink flamingos on Lake Magadi. Return to your lodge this afternoon and take in more wonderful views from your private terrace, excellent meals around a glowing fire, and cultural programs with local Maasai people.
Day 4: Ngorongoro / Serengeti National Park
The legendary Serengeti Plain is your destination today, a vast rolling plain whose sparse vegetation allows for some of the best wildlife viewing in the world. The annual migration of wildebeest and zebra is one of the park's great attractions, but throughout the year the Serengeti is excellent for seeing predators such as lion, leopard and cheetah, along with elephant, giraffe, hyena, hippo, rhino, and many varieties of antelopes and birds. Arrive at your lodge for a delicious lunch. Later this afternoon, take your first game drive in this famous preserve.
Overnight: Serengeti Serena Lodge (BLD)
A thrilling day of game viewing will take you to prime areas for seeing the fullest possible variety of animals. Visit hippo pools in the Seronera Valley, forests where leopard and colobus monkeys live in the treetops, kopjes where lions laze in the shade, and riversides where large animals congregate to drink. Return to your lodge for excellent meals and time to relax on your private balcony, swim in the infinity pool, and perhaps take in a Maasai cultural program or guided nature walk.
Day 6: Serengeti / Lake Manyara National Park
Begin the day with a last game drive across the Serengeti Plain. Depart after breakfast to your final safari destination, Lake Manyara. Game view in this small but abundant park centered on a Great Rift Valley lake dotted with flamingos and a wide variety of other animals. Overnight in a beautiful lodge overlooking the lake's glittering waters.
Day 7: Lake Manyara / Arusha
After breakfast depart Lake Manyara Park for Arusha. Lunch will be served at a local restaurant followed by airport transfer for your flight back home.


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Q: NodeJS server crashes when querying MySQL database with "Incorrect arguments" to throw error While trying to query a local MySQL database, I encounter the following error:
..\server\node_modules\mysql\lib\protocol\Parser.js:80
        throw err; // Rethrow non-MySQL errors
        ^
Incorrect arguments

No further information is provided after that.
I've looked up the already available solutions such as adding:
con.on('error', function(err) {
  console.log("[mysql error]",err);
});

or even replacing (the only) throw err in the code with console.log(err); but none did the trick.
The server eventually crashes once the error is displayed, and it happens after the console.log('Query res: ', results); in the code below, meaning that the request has been successful and has fetched the wanted data.
As I see it, it could be caused by bcrypt, but the error comes from the MySQL node.js package as seen in the logs.
loginroutes.js:
exports.login = function(req, res) {
    console.log("email:", req.body.email, "password:", req.body.password);
    var email = req.body.email;
    var password = req.body.password;

    con.query("SELECT * FROM users WHERE email = ?", [email], (err, results) => {
        if (err) {
            console.log("Error ocurred");
            res.send({"code":400, "failed":"error occurred"});
        } else {
            console.log('Query res: ', results);
            if (results.length > 0) {
                if (bcrypt.compareSync(results.password, password))
                    res.send({"code":200, "success":"login successful"});
                else
                    res.send({"code":204, "success":"email & password combination does not match"});
            } else
                res.send({"code":204, "success":"email does not exist"});
        }
    });
};

What is it I missed and what can I do to solve that issue ?
Thank you.
EDIT: also tried with SELECT * FROM users WHERE email = \"" + email + "\"" just for the sake of it, it turns out similar to the previous request.

A: To log any exception in the code you need to put the code block inside try catch
try {
  // your code here
} catch (error) {
  console.log(error);
  res.send({ code:400, failed: "error occurred"});
}

please try this code and paste error here.

redpajama_set_name: RedPajamaStackExchange


text:
Q: Form doesn't submit form data populated via AJAX I'm having the following problem with my code below: when 'productSearchResult' is populated via AJAX, the contents are not included when the form is submitted using the 'Add' button.
UPDATE 1:
Strangely it is working, but only the first time productSearchQuery is populated. Any subsequent populations of productSearchQuery run into the problem above.
HTML:
<form name="productSearch">
    <input name="productSearchQuery" type="textbox">
</form>
<form name="productAdd">

</form>
Add

HTML loaded via AJAX into productSearchResult:
    <input type="radio" name="productId" value="3944">
    <input type="radio" name="productId" value="3946">
    <input type="radio" name="productId" value="3999">

JS:

UPDATE 2:
OK, first off I want to apologise for not including this code in my original post, I honestly didn't suspect it could be the cause. I've fixed my code after rolling back the JS which is returned with the radio buttons. I can't understand why the new JS causes the problem above, whereas the old JS does not.
Here's the old JS that works fine:
$('tr.product input[type=radio]').hide();

$('tr.product').mouseover(function() {
    $(this).addClass('blueHover');
}).mouseout(function() {
    $(this).removeClass('blueHover');
});

$('tr.product').click(function(event) {
    $('tr.product').removeClass('blueChecked');
    $(this).closest('tr').addClass('blueChecked');

    if (event.target.type !== 'radio') {
        $(':radio', this).attr('checked', true);
    }
});

Here's the new JS that causes the problems above:
$('tr.product input[type=radio]').hide();

$(document).on({
    mouseenter: function () {
        $('td', $(this).parent()).addClass('blueHover');
    },
    mouseleave: function () {
        $('td', $(this).parent()).removeClass('blueHover');
    },
    click: function (event) {
        $('tr.product').removeClass('blueChecked');
        $(this).closest('tr').addClass('blueChecked');

        if (event.target.type !== 'radio') {
            $(':radio', $(this).parent().parent()).attr('checked', false);
            $(':radio', $(this).parent()).attr('checked', true);
        }
    }
}, 'tr.product td');

A: Try this instead

A: You have to use jQuery on method.
$('body').on('click', 'a', function() {
     postData('POST', 'add.php', $('form[name=productAdd]').serialize(), '#addResult');
});


I have been developing both pharmaceutical and tissue engineering treatment for corneal endothelial dysfunction. The corneal endothelium is critical for maintaining homeostatic corneal transparency, which it accomplishes by pump and barrier functions. When corneal endothelial cell density decreases to a critical level, the cornea exhibits haziness, with edema, due to decompensation of the corneal endothelial function.
We showed that a Rho-associated kinase (ROCK) inhibitor can be useful in treating corneal endothelial dysfunction. In 2009, we demonstrated that the selective ROCK inhibitor, Y-27632, showed unique effects on cultured CECs: 1) promotion of proliferation; 2) enhancement of cell adhesion; and 3) suppression of apoptosis. Our subsequent studies revealed that administration of ROCK inhibitors in the form of eye drops promotes CEC proliferation in rabbit and monkey in vivo models. In addition to animal experiments, we have started a clinical trial of ROCK inhibitor eye drops in combination for treatment of human corneal endothelial dysfunction patients.
We also demonstrated that in rabbit and monkey corneal endothelial dysfunction models, corneal transparency was restored via the injection of cultivated CECs with the selective ROCK inhibitor into the anterior chamber. One technical obstacle that currently exists is the difficulty of the in vitro expansion of CECs, as they exhibit fibroblastic phenotypes with loss of pump and barrier functions while under the culture conditions. However, we successfully established a CEC culture protocol for clinical use. This protocol enables the efficient in vitro expansion of CECs and may ultimately provide clinicians with a new therapeutic modality in regenerative medicine. Of note, our team has started the first in man clinical trial of cultivated CEC-injection therapy in Japan.
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Endothelial cell loss and graft survival after penetrating keratoplasty for laser iridotomy-induced bullous keratopathy, Jpn J Opthalmol, 2018 May 15. doi: 10.1007/s10384-018-0598-1. [Epub ahead of print], PMID: 29766356.
The Effect of Posterior Corneal Vesicles on Corneal Endothelial Cell Density and Anisometropic Amblyopia, Cornea, 2018 Jul;37(7):813-817. doi: 10.1097/ICO.0000000000001612. PMID: 29757851.
Injection of cultured cells with a ROCK inhibitor for bullous keratopathy. N Engl J Med. 2018 Mar 15;378(11):995-1003. doi: 10.1056/NEJMoa1712770, PMID: 29539291.
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Rho Kinase in Eye Disease. J Ophthalmol. 2017;2017:9281745. doi: 10.1155/2017/9281745.
Laminin-511 and -521-based matrices for efficient ex vivo-expansion of human limbal epithelial progenitor cells. Sci Rep, 2017 Jul 11;7(1):5152. doi: 10.1038/s41598-017-04916-x. 2017.7.
Corneal Endothelial Cells Have an Absolute Requirement for Cysteine for Survival. Cornea. 2017 May 23. doi: 10.1097/ICO.0000000000001242. [Epub ahead of print]. 2017.5.
Panoramic view of human corneal endothelial cell layer observed by a prototype slit-scanning wide-field contact specular microscope. Br J Ophthalmol. 2017 May;101(5):655-659.
Immune Cells on the Corneal Endothelium of an Allogeneic Corneal Transplantation Rabbit Model. Investigative Ophthalmology & Visual Science January 2017, Vol.58, 242-251. doi:10.1167/iovs.16-20019.
A surgical cryoprobe for targeted transcorneal freezing and endothelial cell removal. Journal of Ophthalmology. Volume 2017 (2017), Article ID 5614089, 11 pages. doi.org/10.1155/2017/5614089. 2017.
Sustained activation of the unfolded protein response induces cell death in Fuchs endothelial corneal dystrophy. Invest Ophthalmol Vis Sci, 2017 Jul 1;58(9):3697-3707. doi: 10.1167/iovs.16-21023. 2017.7.
The effect of a p38 mitogen-activated protein kinase inhibitor on cellular senescence of cultivated human corneal endothelial cells. Invest Ophthalmol Vis Sci, 2017 Jul 1;58(9):3325-3334. doi: 10.1167/iovs.16-21170. 2017.7.
Application of Rho kinase inhibitors for the treatment of corneal endothelial diseases. J Ophthalmol, 2017; 2017:2646904. doi: 10.1155/2017/2646904. Epub 2017 Jul 2. 2017.7.
Development of cell analysis software for cultivated corneal endothelial cells. Cornea, in press.
Activation of TGF-β signaling induces cell death via the unfolded protein response in Fuchs endothelial corneal dystrophy. Sci Rep, 2017 Jul 28;7(1):6801. doi: 10.1038/s41598-017-06924-3. 2017.7.
The Role of Rho kinase Inhibitors in Corneal Endothelial Dysfunction. Curr Pharm Des. 2017;23(4):660-666. doi: 10.2174/1381612822666161205110027.2017.
Effect of Trabeculotomy on Corneal Endothelial Cell Loss in Cases of After Penetrating-Keratoplasty Glaucoma. Cornea. 2017 Mar;36(3):317-321. doi: 10.1097/ICO.0000000000001088. PubMed PMID: 28151811.
Effect of the Rho-Associated Kinase Inhibitor Eye Drop (Ripasudil) on Corneal Endothelial Wound Healing.Invest Ophthalmol Vis Sci.57(3):1284-1292,2016.
Density-gradient centrifugation enables the purification of cultured corneal endothelial cells for cell therapy by eliminating senescent cells.Sci Rep.Oct 7:5:15005,doi: 10.1038/srep15005,2015.
Effect of the Rho Kinase Inhibitor Y-27632 on Wound Healing of the Corneal Endothelium.Invest Ophthalmol Vis Sci.56(10):6067-6074,2015.
Morphological Changes of Human Corneal Endothelial Cells after Rho-Associated Kinase Inhibitor Eye Drop (Ripasudil) Administration.A Prospective Open-Label Clinical Study.PLos One.10(9):e0136802.doi: 10.1371,2015.
Involvement of ZEB1 and Snail1 in excessive production of extracellular matrix in the Fuchs endothelial corneal dystrophy.Laboratory Investigation.95,1291-1304,2015.
Cell surface markers of functional phenotypic corneal endothelial cells.Invest Ophthalmol Vis Sci.55(11):7610-7618,2014.
Derivation of Mesenchymal Stromal Cells from Pluripotent Stem Cells through a Neural Crest Lineage using Small Molecule Compounds with Defined Media.PLoS One.9(12):e112291,2014.
R-spondin1 Regulates Cell Proliferation of Corneal Endothelial Cells via the Wnt3a/β-catenin Pathway.Invest Ophthalmol Vis Sci.55(10):6861-6869,2014.
Synthetic Molecules that Protect Cells from Anoikis and Their Use in Cell Transplantation.Angewandte Chemie.53(42):11208-11213,2014.
Cultivation of Corneal Endothelial Cells on a Pericellular Matrix Prepared from Human Decidua-Derived Mesenchymal Cells.PLoS One.9(2):e88169,2014.
Involvement of cyclin D and p27 in cell proliferation mediated by ROCK inhibitors Y-27632 and Y-39983 during corneal endothelium wound healing.Invest Ophthalmol Vis Sci.55(1):318-329,2014.
Human Corneal Endothelium Regeneration.Effect of ROCK Inhibitor.Invest Ophthalmol Vis Sci.19:54(8):5594-5595,2013.
Ferret animal model of corneal endothelial dysfunction for evaluation of drug effect on corneal endothelial wound healing.Anim Eye Res.32:15-21,2013.
Corneal endothelial expansion promoted by human bone marrow mesenchymal stem cell-derived conditioned medium.PLoS One.23:8(7):e69009,2013.
Corneal Endothelial Cell Fate is Maintained by LGR5 via the Regulation of Hedgehog and Wnt Pathway.Stem Cells.31(7):1396-1407,2013.
The ROCK Inhibitor Eye Drop Accelerates Corneal Endothelium Wound Healing.Invest Ophthalmol Vis Sci.3:54(4):2493-2502,2013.
Inhibition of TGF-β signaling enables human corneal endothelial cell expansion in vitro for use in regenerative medicine.PLoS ONE.8(2):e58000,2013.
Rho-associated kinase inhibitor eye drop treatment as a possible medical treatment for Fuchs corneal dystrophy.Cornea.:32(8):1167-1170,2013.
Development of new therapeutic modalities for corneal endothelial disease focused on the proliferation of corneal endothelial cells using animal models.Exp Eye Res.95(1): 60-67,2012.
A selective inhibitor of the Rho kinase pathway,Y-27632,and its influence on wound healing in the corneal stroma.Mol Vis.18:1727-1739,2012.
A ROCK inhibitor converts corneal endothelial cells into a phenotype capable of regenerating in vivo endothelial tissue,Am J Pathol.181(7): 268-277,2012.
Epithelial-Mesenchymal Transition-Like Phenotypic Changes of Retinal Pigment Epithelium Induced by TGFβ are Prevented by PPARγ Agonists.Invest Ophthalmol Vis Sci.5:53(11):6955-6963,2012.
A Study of Host Corneal Endothelial Cells After Non-Descemet Stripping Automated Endothelial Keratoplasty.Cornea.32(1):76-80,2012.
Enhancement of corneal endothelium wound healing by a ROCK inhibitor eye drop.Br J Ophthalmol.95(7): 1006-1009,2011.
The New Therapeutic Concept of Using a Rho Kinase (ROCK) Inhibitor for the Treatment of Corneal Endothelial Dysfunction.Cornea.30 suppl 1:S54-59,2011.
Cultivated corneal endothelial transplantation in a primate.possible future clinical application in corneal endothelial regenerative medicine.Cornea.27 Suppl 1: S48-55,2008.
Cultivated corneal endothelial cell sheet transplantation in a primate model.Invest Ophthalmol Vis Sci.48: 4519-4526,2007.
Pharmacokinetic analysis of platelet-activating factor in the tears of guinea pigs with allergic conjunctivitis.J Ocul Pharmacol Ther.22:347-352,2006.
Platelet-activating factor in human normal tears.Curr Eye Res.30:891-896,2005.
Application of Rho Kinase Inhibitors for the Treatment of Corneal Endothelial Diseases, APAO2019, Bangkok, Thailand, 2019.3.8.
Future pharmaceutical treatment for the treatment of Fuchs' endothelial corneal dystrophy, BBSRC Japan Partnering Award Symposium, Eye Research in Japan and The UK and The Application of Stem Cell Technology, Osaka, Japan, 2018.12.7.
Involvement of mitochondria-associated endoplasmic reticulum membrane in the pathophysiology of Fuchs endothelial corneal dystrophy. The 11th Joint Meeting of Japan-China-Korea Ophthalmologists, Fukuoka, Japan, 2018.12.1.
Translational Research of Cultured Corneal Endothelial Cell Transplantation, 2018 TERMIS World Congress, Kyoto, Japan, 2018.9.7.
The Long and Winding Road: From Novel Insights to Practical Application. 第121回日本眼科学会総会, 東京2017.4.7.
Sustained Activation of Unfolded Protein Response Induces Cell Death in Fuchs Endothelial Corneal Dystrophy. The 5th Biennial Scientific Meeting Asia Cornea Society (ACS 2016) , Seoul,Korea, 2016.12.9.
Translational Research for Corneal Endothelial Disease.Lecture in Cardiff university,Wales,UK,2016.8.10.
Effect of the rho-associated kinase inhibitor eye drop ripasudil on corneal endothelial wound healing in a rabbit corneal endothelial damage model. The Association for Research in Vision and Ophthalmology 2016, Seattle, USA, 2016.5.4.
Endotheial Cell Transplantation and Regeneration. DOG congress 2015, Berlin, Germany, 2015.10.4.
How to make cornea endothelial cells. 6th EuCornea Congress, XXXIII Congress of the ESCRS, Barcelona, Spain, 2015.9.5.
Development of Cell Therapy for the Treatment of Corneal Endothelial Dysfunction. Chulalongkorn Eye Center, Thailand.2015.8.19.
An allogeneic transplantation trial of cynomolgus monkey ipsc-derived corneal endothelial-like cells.The International Society for Stem Cell Research.Stockholm,Sweden,2015.6.24.
Clinical research of cultured corneal endothelial transplantation. The Association for Research in Vision and Ophthalmology 2015, Colorado, USA, 2015.5.4.
Rho-associated protein kinase inhibitor suppresses corneal endothelial cell apoptosis by suppressing cell contraction via inhibiting myosin light chain phosphorylation.The Association for Research in Vision and Ophthalmology 2015.Colorado,USA,2015.5.5.
ROCK-inhibiter Suppressed Apoptosis of Corneal Endothelial Cells by Inhibiting Membrane Blebbing.The Association for Research in Vision and Ophthalmology 2014.Florida,USA,2014.5.6.
ROCK Inhibitor Suppresses Apoptosis of Corneal Endothelial Cells by Inhibiting MLC phosphorylation. 4th Biennial Scientific Meeting Asia Cornea Society. Taipei, Taiwan, 2014.12.11.
Involvement of transforming growth factor beta in extracellular matrix deposition and endoplasmic reticulum stress in FUCHS' corneal dystrophy.The International Society for Eye Research XXI Biennial Meeting,San Francisco,California,USA,2014.7.22.
The involvement of transforming growth factor beta on excessive extracellular matrix production of corneal endothelial cells in Fuchs' endothelial corneal dystrophy.The Association for Research in Vision and Ophthalmology 2014.Florida,USA,2014.5.6.
The Effect of EMT-Related Genes on the Regulation of Excessive Production of Extracellular Matrix in a Cellular Model of Fuchs' Corneal Dystrophy.Gordon Research Conference.California,USA,2014.2.17.
Effect of SAHA on Fibrotic Change in Primate Retinal Pigment Epithelium Cells and Vitreous Cells. The Association for Research in Vision and Ophthalmology 2013. Seattle, USA, 2013.5.9.
Activation of the Rho/ROCK Signaling Pathway in the Apoptosis of Corneal Endothelial Cells.The Association for Research in Vision and Ophthalmology 2013.Seattle,USA,2013.5.6.
Efficacy and Safety Evaluation of Cell-Injection Therapy using Cultivated Human Corneal Endothelial Cells.The Association for Research in Vision and Ophthalmology 2013.Seattle,USA,2013.5.6.
The establishment of human corneal endothelial cell culture for clinical application.第117回日本眼科学会総会,東京2013.4.4.
Cultivation of human corneal endothelial cells on a pericellular matrix prepared from human decidua-derived mesenchymal cells.The Association for Research in Vision and Ophthalmology 2012.Florida,USA,2012.5.10.
Rock inhibitor eye drops accelerate corneal endothelium wound healing in a primate model.The Association for Research in Vision and Ophthalmology 2012.Florida,USA,2012.5.10.
Effect of the PPARγ agonist on the fibrotic change in primate retinal pigment epithelial cells.The Association for Research in Vision and Ophthalmology 2012.Florida,USA,2012.5.9.
Cell-injection therapy using cultivated human corneal endothelial cells in a primate model.The Association for Research in Vision and Ophthalmology 2012.Florida,USA,2012.5.7.
New Therapeutic Modality of Using ROCK Inhibitor for Corneal Endothelial Disease,27th Asia-Pacific Academy of Ophthalmology Congress.2012.4.
The New Therapeutic Modality of Using a Rho Kinase (ROCK) Inhibitor for the Treatment of Corneal Endothelial Dysfunction.TERMIS Singapore.2011.8.5.
New strategy for corneal endothelial tissue engineering, Schepens Eye Research Institute 27th Biennial Cornea Conference.2011.
ROCK inhibitor as a new therapeutic modality for corneal endothelial dysfunction.5th International Symposium of the UCSD-Doshisha Medical Imaging Research Center,San Diego,USA,2011.12.5.
ROCK Inhibitor Regulates the G1-S Progression of Corneal Endothelial Cells.Annual Meeting of the Association for Research in Vision and Ophthalmology,Fort Lauderdale,Florida,USA.2011.5.5.
Cell-Injection Therapy using Cultivated Corneal Endothelial Cells Combined with a ROCK Inhibitor in a Primate Model.Annual Meeting of the Association for Research in Vision and Ophthalmology,Fort Lauderdale,Florida,USA.2011.5.5.


SpaceX founder Elon Musk has been urged by a famous UFO hunter to fly to the moon and recover a crashed UFO.
It's a strange request, but Musk often acts like a magnet for strangeness. The Express reports that a famous UFO-hunter by the name of Scott C. Waring claims he has discovered something unusual in the moon's Waterman Crater, and that "something" is a 10-mile-long spaceship.
As he claims, it's not just any spaceship, but an alien spacecraft. Waring has since contacted Musk to consider recovering the spacecraft because, in his opinion, the wreckage could yield a goldmine of priceless information and secret technologies.
Waring, who runs the conspiracy blog UFO Sightings Daily, got in touch with Musk via Twitter and asked him if he would consider financing a mission to salvage what he believes is alien wreckage.
"I tweeted Elon Musk and was surprised at all the retweets people gave it," said Waring.
Waring believes the alien spaceship was abandoned by its original owners and could still be functional. He believes the aliens who operated it may have discarded it in much the same way as we toss aside an old phone when a new model hits the stores.
He believes if Musk and his team recover the ship, it might just give us the keys to unlock the mysteries of the solar system and beyond.
He urged Musk that if he gets his hand on the ship, it "will take humans across the universe." He believes Musk could slap his Tesla logo on the alleged spaceship and the sky really would be the limit.
Waring has yet to explain how Musk will manage to bring a 10-mile spaceship successfully back to Earth. However, such problems are theoretical, because the South African billionaire has other fish to fry.
That's not to say Musk hasn't got plans to visit the moon anytime soon. His rocket company, SpaceX, is planning to fly Japanese art collector and billionaire Yusaku Maezawa on a groundbreaking trip around the moon in 2023.
Whether or not he'll make a detour to pick up a 10-mile UFO remains to be seen.


Check external condition of the aircraft, especially extremities and fuselage belly.
Check fuselage in vicinity of undercarriage legs and inspect. Inspect undercarriage mounting and surrounding structure for condition.
Check that all cowlings, panels and spinner are secure and check condition generally.
Remove any control surface locking devices, and check the action of all flying controls for freedom and correct movement. Lubricate all hinges.
NOTE: Correct any undue slackness or tension in controls as required.
Check security of pitot head and mountings and orifices of obstructions.
Check windshield for condition and security.
Clear all drain and vent holes.
Check cockpit for oil soakage on fabric. Clean out cockpit and aft fuselage if necessary.
Check harnesses to be in good working order.
Check that there are no loose items that can foul the controls.
Check hand fire extinguisher for condition and mounting security.
Weigh and record hand fire extinguisher.
Check ELT for condition and mounting security. Replace batteries if necessary.
Check seat and attachments for security.
Check condition and security of floorboards and lexan.
Check Pitot head for condition and security.
Check all lines at instrument panel mountings.
Check all flexible lines for condition and security and lack of kinks at bends.
Check instruments for correct action.
Lubricate RPM gauge tach. drive.
Check compass and mountings for security.
Check compass condition i.e., glass and freedom from leaks. Check function.
Check condition of instrument panel.
Check tailplane main attachments for security and condition.
Carry out general inspection especially at junction of tailplane and fuselage. Remove stern fuselage inspection panels to complete this inspection.
Check rudder and elevator hinges.
Check fabric coverings for condition and possible damage from stones, etc.
Check leading edge for condition or damage.
Check wing tips for condition.
Check ribs and trailing edge for damage, security or warping. Inspect for damage in region of walk and cockpit entrance.
Inspect rear and main spar carry-through tubes in fuselage.
Check main and rear spar attachments to fuselage for condition and signs of movement or slackness of bolts.
Check rib lacing for condition.
Clean and check flying and landing wires for nicks and bends.
Check tension of wing rigging wires.
Check all control surfaces for damage or trailing edge warp. Check ribs and structure and security particularly in vicinity of wing walk.
Check fabric condition of all surfaces and clear vent holes. Check rib lacing and condition of surfaces.
Check all control surfaces for play in hinges and freedom of movement.
Check all controls for correct and full travel.
Check rudder cables for correct tension. Renew rudder pedal return springs if cables are slack. Check cable for condition, particularly in the vicinity of fairleads.
Check fairleads for security and wear. Check push-pull rod adjustment locknuts for security and self aligning bearings for full movement.
Check rudder pedals, control column, torque shaft, and push-pull rod bearings for wear and security.
Check action of trim and condition of operating cable, especially in the vicinity of trim control horn. Lubricate.
Carry out full lubrication schedule.
Check all circuit breakers for security and operation.
Check all circuits for functioning.
Check all wiring at terminals for condition and security.
Check battery leads and mounting for security and condition.
Inspect all fuselage structure and fabric for signs of acid contamination. Rectify immediately. Clean elevator push rod and re-protect if necessary with acid resisting paint.
NOTE: Battery must be removed every 50 hours for inspection of structure.
Check radio and antenna for security.
Remove fuel filter for inspection of contents and cleaning and replace.
Check fuel tanks for water or foreign matter.
Check fuel lines for security, distortion or damage and lack of leaks.
Check fuel drains for water or foreign matter.
Check fuel valve for correct and free operation and signs of fuel leakage.
Check fuel gauge for damage.
With aircraft at rest on wheels, check that aircraft stands level and bungees are in good condition.
Check action of undercarriage by gently rocking the aircraft laterally. Check attachment bolts for wear.
Check main U/C bolts for wear and lubricate.
Check tire pressure (35 psi) and condition of tires, i.e. free from cuts, fractures, undue wear, tire creep. Brake units free from fluid leaks and check brake pads for wear.
Check wheel bearings and brakes for freedom and correct operation.
Inspect axle tube elbow for cracks at weld.
Check tail wheel assembly and leaf springs for attachment to springs and fuselage.
Check tail wheel assembly for condition and steering action from rudder. Lubricate as required.
Check tail wheel tire, wheel bearings, pivot, actuating levers and coil springs for condition and wear. Lubricate fork pivot.
Jack up aircraft with wheels clear of ground. Remove wheels.
Check brake system for leaks and top up reservoir if necessary. Refit wheels.
Check wheel fairings for condition and security.
Carry out 100 hour inspection on engine as laid down in Lycoming hand book.
Check oil level in engine sump for condition and change oil.
Check for obvious signs of leakage of oil, fuel, or exhaust gases.
Check engine controls for condition, action and correct movement.
Check safety straps and attachments for condition and security and lock for action and lightly lubricate.
Check engine firewall for condition.
Check engine mount for condition and security especially at attachments to firewall.
Check attachment of engine mount to engine.
Carry out engine run up and taxi tests.


Thanks for your interest in the Manager Financial Analysis position. Unfortunately this position has been closed but you can search our 499 open jobs by clicking here.
• Bachelor's degree in Finance or Accounting; MBA, CFA or CPA a plus.


text:
/* ###
 * IP: GHIDRA
 *
 * Licensed under the Apache License, Version 2.0 (the "License");
 * you may not use this file except in compliance with the License.
 * You may obtain a copy of the License at
 *
 *      http://www.apache.org/licenses/LICENSE-2.0
 *
 * Unless required by applicable law or agreed to in writing, software
 * distributed under the License is distributed on an "AS IS" BASIS,
 * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 * See the License for the specific language governing permissions and
 * limitations under the License.
 */
package ghidra.util;

import java.awt.*;
import java.awt.event.ActionEvent;
import java.awt.event.ActionListener;
import java.net.URL;

import javax.swing.*;

import docking.DockingWindowManager;
import docking.widgets.OptionDialog;
import docking.widgets.label.*;
import generic.util.WindowUtilities;
import ghidra.util.layout.PairLayout;
import ghidra.util.layout.VerticalLayout;

public class LaunchErrorDialog extends JDialog {

	private boolean isCancelled;
	private final URL url;
	private final URL fileURL;

	public LaunchErrorDialog(URL url, URL fileURL) {
		super(DockingWindowManager.getActiveInstance().getRootFrame(), true);
		this.url = url;
		this.fileURL = fileURL;
		setTitle("Unable to Launch Manual Viewer");

		JComponent workPanel = createWorkPanel();
		getContentPane().add(workPanel);

		pack();

		Window activeWindow = DockingWindowManager.getActiveInstance().getActiveWindow();
		Point centerPoint = WindowUtilities.centerOnComponent(activeWindow, this);
		setLocation(centerPoint);

		DockingWindowManager.setHelpLocation(workPanel,
			new HelpLocation("ShowInstructionInfoPlugin", "Show_Processor_Manual"));
	}

	private JComponent createWorkPanel() {
		JPanel rootPanel = new JPanel(new BorderLayout());

		JPanel workPanel = new JPanel();
		workPanel.setBorder(BorderFactory.createEmptyBorder(10, 10, 10, 10));
		workPanel.setLayout(new BoxLayout(workPanel, BoxLayout.Y_AXIS));

		JPanel innerPanel = createInnerWidgetPanel();
		workPanel.add(Box.createVerticalGlue());
		workPanel.add(innerPanel);
		workPanel.add(Box.createVerticalGlue());

		rootPanel.add(workPanel);
		rootPanel.add(createButtonPanel(), BorderLayout.SOUTH);

		return rootPanel;
	}

	private JPanel createInnerWidgetPanel() {
		JPanel innerPanel = new JPanel(new BorderLayout());

		JLabel iconLabel =
			new GIconLabel(OptionDialog.getIconForMessageType(OptionDialog.WARNING_MESSAGE));
		iconLabel.setVerticalAlignment(SwingConstants.TOP);

		JPanel widgetPanel = new JPanel(new VerticalLayout(5));
		widgetPanel.setBorder(BorderFactory.createEmptyBorder(10, 10, 10, 10));

		JTextField urlField = new JTextField(40);
		urlField.setText(url.toString());
		Color backgroundColor = urlField.getBackground();
		urlField.setEditable(false);
		urlField.setBackground(backgroundColor);

		JTextField fileField = new JTextField(40);
		fileField.setText((fileURL == null) ? "" : fileURL.toString());
		fileField.setEditable(false);
		fileField.setBackground(backgroundColor);

		JPanel textFieldPanel = new JPanel(new PairLayout(2, 0));
		textFieldPanel.add(new GLabel("URL: "));
		textFieldPanel.add(urlField);
		textFieldPanel.add(new GLabel("File: "));
		textFieldPanel.add(fileField);

		widgetPanel.add(
			new GHtmlLabel("Unable to launch a viewer for the manual below.

" +
				"Click Edit Settings to change the manual viewer launch settings, or
" +
				"click Cancel to abort launching a manual viewer (" +
				"See the help (F1) for more information)."));
		widgetPanel.add(Box.createHorizontalStrut(5));
		widgetPanel.add(textFieldPanel);

		JLabel copyLabel = new GHtmlLabel("Ctrl-C to copy");
		copyLabel.setHorizontalAlignment(SwingConstants.CENTER);
		widgetPanel.add(copyLabel);

		widgetPanel.setMaximumSize(widgetPanel.getPreferredSize());

		innerPanel.add(widgetPanel);
		innerPanel.add(iconLabel, BorderLayout.WEST);

		return innerPanel;
	}

	private JPanel createButtonPanel() {
		JPanel buttonPanel = new JPanel();

		JButton editButton = new JButton("Edit Settings");
		editButton.addActionListener(new ActionListener() {
			@Override
			public void actionPerformed(ActionEvent e) {
				editCallback();
			}
		});

		JButton cancelButton = new JButton("Cancel");
		cancelButton.addActionListener(new ActionListener() {
			@Override
			public void actionPerformed(ActionEvent e) {
				cancelCallback();
			}
		});

		buttonPanel.add(editButton);
		buttonPanel.add(Box.createHorizontalStrut(5));
		buttonPanel.add(cancelButton);

		return buttonPanel;
	}

	protected void editCallback() {
		isCancelled = false;
		setVisible(false);
	}

	protected void cancelCallback() {
		isCancelled = true;
		setVisible(false);
	}

	boolean isCancelled() {
		return isCancelled;
	}

}

redpajama_set_name: RedPajamaGithub


text:
Real Property Taken in Foreclosure Sale Was a Capital Asset, Ordinary Loss Disallowed
January 13, 2016 by Ed Zollars, CPA
Real estate held by a taxpayer could be either an asset held for investment, an asset used in a trade or business, an asset held for personal purposes or an asset held for sale to customers in the ordinary course of the taxpayer's trade or business. The nature of the property affects the tax treatment of any gain or loss incurred when the property is sold.
In the case of Evans v. Commissioner, TC Memo 2016-7, the determination of the reason Mr. Evans held the real estate would determine if he had an ordinary loss from the sale of a property or a capital loss.
Mr. Evans claimed that the property in question was held primarily for sale to customers in the ordinary course of his trade or business and thus was not a capital asset pursuant to IRC §1221(a)(1). The IRS agrees the property in question was held for sale, but took the position that the activity of Mr. Evans in this case did not rise to the level of a trade or business, thus rendering it a capital asset (which is the default for an asset unless it is excluded under one of the rules found in §1221).
The Tax Court referenced the tests the Ninth Circuit (which is the Circuit that would hear an appeal of this case) uses to determine whether property is held for sale to customers in the course of the taxpayer's trade or business, noting:
These factors include: (1) the nature of the acquisition of the property, (2) the frequency and continuity of property sales over an extended period, (3) the nature and extent of the taxpayer's business, (4) "the activity of the seller [i.e., the taxpayer] about the property," and (5) the extent and substantiality of the taxpayer's transactions.
The Court noted that the first factor favored the taxpayer, but that it was not dispositive. As the Court noted:
Before deciding to purchase the Newport Beach property, Evans considered purchasing several properties on which he would have torn down existing structures and constructed new ones. Evans's principal objective in acquiring the Newport Beach property was to tear down the existing structures, build a two-unit home, and sell the property for a gain. If Evans was unable to obtain a desirable sale price for the property, he planned to hold the property and rent it to tenants. In order to develop the property, Evans planned to (and did) work with contractors, such as an architect and an electrician. These facts indicate that, at the time he purchased the Newport Beach property, Evans's main intention was to tear down existing structures and develop and sell the property. However, even if Evans acquired the Newport Beach property with the intention of developing it, this does not mean that he was in the business of property development and sale. See Buono v. Commissioner, 74 T.C. at 199-200. Therefore this intention does not dispose of the question of whether Evans held the Newport Beach property as part of a business of developing and selling properties to customers.
He had more of an issue with the second factor dealing how frequently he engaged in such transactions. As the Court noted:
Evans testified summarily that he began acquiring properties as early as 1980 and had acquired multiple properties since that time. However, he supplied us with few details about these properties. He estimated that he had invested in a total of eight or nine properties, some of which he planned to rent to tenants and some of which he planned to develop and sell. Apart from the Newport Beach property, Evans specifically identified only two properties he had previously acquired. One was the rental property in Corona del Mar, California. The other was the tear-down property in Corona del Mar. Evans developed the tear- down property in Corona del Mar into a two-unit condominium, then sold it. The Newport Beach property was sold in a foreclosure sale. Evans's testimony about other properties he may have acquired for development and sale was too vague to be reliable. The limited record shows that Evans's property sales were sporadic, not frequent and continuous. See, e.g., Buono v. Commissioner, 74 T.C. at 200; Phelan v. Commissioner, T.C. Memo. 2004-206, slip op. at 21-22 ("[T]wo sales of real property by * * * [the taxpayer] in 4 years were of insufficient frequency to support the conclusion that * * * [the taxpayer]'s sales were in the ordinary course of its business.").
The nature and extent of the purported business also was not in the taxpayer's favor. As the Court notes:
Evans was actively involved in developing the tear-down property in Corona del Mar and the Newport Beach property. He hired and managed contractors and dealt with permit issues. In addition to the time he spent developing these two properties, he actively sought new properties to acquire and develop. These activities notwithstanding, the record indicates that Evans held only a few properties for development and sale and that he acquired the properties sporadically. From this we conclude that Evans's personal real-estate development activities were each rather isolated.
The court also found that his failure to produce records of the activity at court also suggests this wasn't a "serious" business.
When looking at the activity of the seller about the property, the Court found that this was inconclusive as the property was foreclosed upon. As the Court noted:
The Newport Beach property was sold in a foreclosure sale in 2008. This does not detract from the fact that Evans intended to sell the property. However, this intention does not answer the question of whether Evans was in the business of selling property. Cf. Buono v. Commissioner, 74 T.C. at 200 (involuntary sale of properties by taxpayer was not significant in determining whether taxpayer's transactions were frequent and substantial).
The extent and substantiality of his transactions also worked against him. As the Court noted:
As discussed supra, Evans testified that he had acquired several properties. However, he specifically identified only three properties he had acquired: (1) the rental property in Corona del Mar, California, (2) the tear-down property in Corona del Mar (which he acquired for development and sale), and (3) the Newport Beach property (which he acquired to rent or to develop and sell). Evans testified that he developed and sold a two-unit condominium on the tear-down property in Corona del Mar, but he did not indicate in his testimony whether the sale generated income. The Newport Beach property was sold at a loss in a foreclosure sale. Thus, of the two properties that Evans identified and that were potentially held for development and sale, only one may have produced any income. We surmise that Evans's primary source of income was his full-time job at Athens Group and that any income he may have earned from developing properties accounted for an insubstantial portion of his income. Cf. Gamble v. Commissioner, 242 F.2d 586, 591-592 (5th Cir. 1957), aff'g T.C. Memo. 1955-289.
Thus the Court concluded the IRS was correct—Mr. Evans did not have a trade or business for the purposes of IRC §1221(a)(1) and the loss therefore was a capital loss.
January 13, 2016 /Ed Zollars, CPA

redpajama_set_name: RedPajamaCommonCrawl


text:
8 Red Flags to Watch for on a Potential Hire's LinkedIn Profile
By Young Entrepreneur Council
At a minimum, every business owner should at least check that a job candidate has a LinkedIn profile before scheduling an interview. But don't just scan it -- LinkedIn can be a handy tool for weeding out candidates too. Eight business owners weigh in on the signs that a potential hire probably isn't a good fit, below.
A. A Short Job History
I understand only working at one or two jobs for a couple months or a year, but if this is consistently happening it's a bad sign. I have found employees that bounce from company to company to company to be problems. Either they don't get along with other employees or they just aren't happy with projects for a long time. Beware of these jumpers! -- John Rampton, Host
A. A Blank Page
I swear I've seen this. Just a name; that was it. They had maybe 15 connections and absolutely no information regarding where they had worked or went to school. Nothing. The most shocking thing was that the applicant had put the link on their resume. I understand wanting to have a LinkedIn just to be online in some capacity, but if you haven't filled out your profile yet, why call attention to it? I did not hire them. -- Brian Honigman, BrianHonigman.com
A. A Non-Existent Profile
The biggest red flag is if they don't even have a profile on LinkedIn. Especially for a technology startup, it's important for employees to be engaged with the latest technology. If they don't have a profile at all or have one that's incomplete, they're either out of the loop or are too traditional to work here. -- Tolga Tanriseven, GirlsAskGuys
A. Poor Spelling and Grammar
It seems obvious, but there are lots of LinkedIn profiles with terrible spelling or grammatical mistakes. If I'm looking for new talent, regardless of whether it's for a language-heavy position like marketing or a programming position, poor spelling and grammar means that the person is sloppy with details and communication. Always double check these things before you update your LinkedIn profile. -- Dave Nevogt, Hubstaff.com
A. Inconsistencies With Resume
It's always a red flag when information on a LinkedIn page differs from a submitted resume. I once saw a candidate who listed "Director of Sales" on LinkedIn and "Senior Vice President of Sales" on a resume. I've also seen inconsistent end dates on jobs. A quick scan of LinkedIn is a great way to make sure a candidate is being honest...or at least consistent! - Brittany Hodak, ZinePak
A. Third-Person Language
There is something that rubs me the wrong way when a LinkedIn profile is written in third person. It's like they're acting as if someone else wrote it in order to make themselves more important. Richard Branson aside, we all manage our own Linkedin page. I'm not suggesting saying "I," but definitely don't use, "Michael." -- Adam Stillman, SparkReel
A. Incomplete Sections
If you're going to invest the time and effort in creating a social media account for your professional life, you should really take it seriously. It bugs me when a potential employee fills out one or two sections on their profile but then leaves off other sections or their profile picture completely blank. Put simply, it shows a lack of passion for or dedication to personal growth. - Firas Kittaneh, Amerisleep
A. Lack of Ownership
When someone describes their past work as a string of responsibilities instead of a summary of achievements, it's a big red flag. It means that if you hire them, at best they'll only ever view their work as an endless chain of things they have to barely get done. I want someone who considers their work to be an opportunity to achieve, not just a list of chores in exchange for a paycheck. - Jared Brown, Hubstaff
These answers are provided by the Young Entrepreneur Council (YEC), an invite-only organization comprised of the world's most promising young entrepreneurs. In partnership with Citi, YEC recently launched StartupCollective, a free virtual mentorship program that helps millions of entrepreneurs start and grow businesses.
Follow Young Entrepreneur Council on Twitter: www.twitter.com/YEC
Young Entrepreneur Council
Invite-only organization comprised of the world's most promising young entrepreneurs.
Yec.Co Yec Young Entrepreneur Council Startup Entrepreneur