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IBM booth during SoftBank World 2019 in Tokyo. A New York administrative court ruled the company owes $64.6 million in tax for royalties received from foreign affiliates.
Photographer: Akio Kon/Bloomberg
INSIGHT: IBM Can't Exclude Royalty Payments From New York 'Entire Net Income'
By Robert Willens
Jan. 10, 2020, 8:01 AM
IBM owes $64.6 million in New York state corporate franchise taxes for royalties paid by foreign affiliates, according to a state administrative court. Robert Willens says the decision eschewed the literal language of what appears to be an unambiguous statute.
A New York state tribunal upheld a $64.6 million corporate franchise tax assessment against IBM, finding that the company couldn't exclude from income royalty payments from foreign affiliates.
IBM argued for an outcome that was called for by the statute, but clearly contrary to legislative intent. Even though the statute was not ambiguous, and seemingly favored IBM, the court held in favor of the government, based on its understanding of the purpose of the statute (Matter of International Business Machines Corp., DTA No. 827825 (N.Y. Tax App. Div. 12/19/19)).
IBM is a New York corporation. IBM World Trade Corp. (WTC) is a Delaware corporation. IBM owns 100% of the stock of WTC. IBM and WTC filed as part of IBM's New York State combined report.
IBM operates in over 170 countries primarily through locally incorporated subsidiary companies (alien affiliates). WTC served as the holding company for IBM's alien affiliates for the tax years at issue. The subset of affiliates which engaged in sales to third party customers are referred to as "alien S&D affiliates."
IBM served as the legal owner to all IBM intangible property, including the IBM brand. IBM and WTC granted the alien affiliates the right to exploit IBM's intangible property in a designated region in exchange for specified payments by the alien S&D affiliate. During the periods at issue, IBM, WTC, and certain alien S&D affiliates were parties to a cost sharing arrangement. The payments received by IBM from WTC and the alien affiliates as part of these cost sharing arrangements were not included as royalty payments and were not deducted on line 15, other subtractions, of IBM's original or amended New York Forms CT-3-A for the periods at issue.
During the periods at issue, the alien S&D affiliates paid:
IBM and WTC 60% of their revenue for the rights under IBM's patents, trademarks, etc., to use, distribute, and market IBM's computer software programs;
WTC a percentage of their gross charges for the rights under IBM's patents and trademarks to manufacture and sell IBM computer hardware;
WTC for the right to provide services relating to IBM products; and
IBM or WTC for the economic rights to already existing intangible property for the purpose of creating cost-shared intangibles with IBM and distributing IBM products within their respective regions.
For federal income tax purposes, IBM included the payments IBM and WTC received from the alien S&D affiliates pursuant to the hardware, software, and services agreements (alien payments), on line 7 of its federal Forms 1120, gross royalties. IBM and WTC did not file with the alien S&D affiliates as part of IBM's combined report for New York state corporation franchise tax purposes for the periods at issue. The alien S&D affiliates did not file corporation franchise tax returns in New York state for any of the periods at issue. On its amended forms CT-3-A for 2007-2010, IBM deducted the alien payments on line 15, other subtractions. On its amended forms CT-3-A for 2007-2010, IBM requested refunds totaling approximately $50 million. On its original forms CT-3-A for 2011 and 2012, IBM deducted the alien payments on line 15 and requested refunds of nearly $33 million.
The N.Y. Division of Taxation denied IBM's claims for refund for 2007-2010 and issued a notice of deficiency asserting additional corporation franchise tax and the Metropolitan Transit Authority surcharge in the amount of $64.6 million for the 2011 and 2012 tax years, plus interest and penalty for substantial under reporting of the amount asserted due. IBM challenged the assessment in the N.Y. Division of Tax Appeals (court).
Spirit Rather Than Letter of Law Resolves Dispute
A corporation's entire net income (ENI) generally consists of its investment income and its business income. The investment income and business income are allocated to New York pursuant to the corporation's investment allocation percentage (IAC) and its business allocation percentage (BAP), respectively. ENI means the "total net income from all sources, which shall be presumably the same as the entire taxable income, subject to certain modifications."
The modifications at issue are contained in N.Y. Tax Law former Section 208(9)(o), which provided that a taxpayer was allowed to deduct royalty payments received from a related member during the taxable year to the extent such was included in the taxpayer's federal taxable income, unless the royalty payments were not required to be added back under the expense disallowance provisions or other similar provisions of the Tax Law. Royalty payments were not required to be added back if, and only if:
(i) the related members were part of a combined report;
(ii) the related member paid the royalty during the same tax year to a non-related member for a valid business purpose in an arm's-length deal; and
(iii) the royalty payments were paid to a related member organized under the laws of a foreign country subject to a comprehensive tax treaty with the United States and the payments were taxed in that country at a rate equal to or greater than the rate in New York.
The division took the position that not all of the payments in question were, in the first instance, royalty payments. The court rejected the division's arguments. With respect to the software payments, the facts provided that they were for the rights under IBM's patents, trademarks, copyrights, mask works, knowledge and technical know-how related thereto to use, distribute, and market IBM computer software programs. "These payments fall directly within the definition of a royalty," the court said. "Likewise, with respect to the buy-in/other payments, these payments were for the economic rights to already existing intangible property for the purpose of creating cost-shared intangibles with IBM and distributing IBM products within their respective region. These payments fall squarely within the definition of a royalty." Accordingly, the alien payments were royalties.
The next issue was whether such amounts could be properly excluded from ENI. The statute provides that: "For the purpose of computing entire net income…a taxpayer shall be allowed to deduct royalty payments…received from a related member during the taxable year to the extent included in the taxpayer's federal taxable income unless such royalty payments would not be required to be added to under subparagraph two of this paragraph or other similar provision in this chapter." See former Section 208(9)(o)(3).
IBM contended that its alien affiliates would not be required to add back the royalty payments under subparagraph two, which provides as follows:
(A) For the purpose of computing entire net income…a taxpayer must add back royalty payments to a related member during the taxable year to the extent deductible in calculating federal taxable income;
(B) The add back…shall not be required if and to the extent that such payments meet either of the following conditions:
(i) the related member during the same taxable year…paid or incurred the amount to a person or entity that is not a related member
(ii) the royalty payments are paid or incurred to a related member organized under the laws of a country other than the United States, are subject to a comprehensive income tax treaty between such country and the United States, and are taxed in such country at a tax rate at least equal to that imposed by this state.
IBM contended that "under the plain wording of the statute," the alien payments would have to be added back if the alien S&D affiliates were New York taxpayers because they did not meet the combined reporting exception, the conduit exception, or the tax treaty exception. IBM argued that the legislature intended that the royalty income exclusion apply regardless of whether the payer was a taxpayer or not.
In contrast, the division argued that since the alien S&D affiliates were not New York taxpayers nor were they federal taxpayers, the alien payments would never have to be added back to taxable income and, therefore, the exceptions do not apply. The court agreed with the division.
The purpose of the statute, the court noted, "was to address a common tax avoidance strategy whereby a corporation transferred its intangible assets to a related corporation and paid a royalty for the use of those intangible assets thereby reducing its taxable earnings in New York." Excluding royalty payments from IBM's ENI in this instance did not advance this legislative purpose. The add back and exclusion provisions "work in tandem" to ensure that royalty transactions between related members are taxed only once, and do not escape taxation altogether.
IBM's interpretation of the statute effectively added words that were not present (i.e., if the payer were a New York taxpayer). Here, IBM could not exclude royalty payments received from its alien affiliates in computing ENI. IBM's arguments overlooked the fact that the foreign affiliate payments would not be required to added back to federal taxable income because the foreign affiliates were not New York taxpayers, much less U.S. taxpayers, the court said.
Although IBM argued that "resort to legislative history was inappropriate as the statute was clear, courts have recognized that the absence of facial ambiguity is rarely, if ever, conclusive and, where the plain meaning is at variance with legislative purpose, sound principles may require examination of the statute's legislative history and context," the court said.
Under the IBM's interpretation, the royalty income would escape taxation altogether, a result that the legislature surely did not intend. Former Section 208(9)(o)(3) required the related member royalty payer to be a New York taxpayer (and be required to add back the royalty payment) in order for the payee to be qualified for the royalty income exclusion.
This case seems ripe for appeal. The court's decision to eschew the literal language of what appears to be an unambiguous statute in favor of its legislative history is unorthodox and contrary to accept canons of construction.
This column does not necessarily reflect the opinion of The Bureau of National Affairs, Inc. or its owners.
Robert Willens is president of the tax and consulting firm Robert Willens LLC in New York and an adjunct professor of finance at Columbia University Graduate School of Business.
Robert Willens
Robert Willens LLC
Matter of International Business Machines Corp.


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The warehouse was historically a Victorian tannery and many original features survive today.
Three stunning floors of the original building feature wooden beams and floorboards and exposed brick walls.
In addition, the site offers a walled yard, a rooftop with views of central London, and a sparse industrial concrete garage space.
47/49 is located just outside of the Congestion Charge zone, and has on-site parking for up to 18 cars. It is a 10 min walk from London Bridge.
The Hub is our light and airy ground floor studio, with wooden floors, red steel pillars, one exposed brick exterior wall and three white walls.
The Hub is 47/49 Tanner Street's only centrally heated space and disabled accessible space.
The Factory floor hosts 4 unique spaces, split into one main room and three smaller rooms, offering a variety of backgrounds and the opportunity to move between different rooms.
The Factory is usually hired with the Loft, as sound insulation between these spaces is poor and they share toilet and kitchenette facilities.
Please note that neither space is centrally heated and hires generally need to provide their own heaters in winter months.
The Loft is our most coveted space with wooden floors and beams, a stunning and versatile mezzanine, high pitched ceiling, exposed brickwork and huge windows on three sides.
The Loft is usually hired with the Factory, as sound insulation between these spaces is poor and they share toilet and kitchenette facilities.
The Garage is a large space with an urban warehouse aesthetic, painted brick walls, concrete floors, steel rafters, shutters and industrial features.
The Garage is a popular location for music videos, filming and photography. It is also used for events with an edgy, urban feel.
The Rooftop boasts excellent cityscape views, with sight lines to The Shard, Tower Bridge and the railway bridge.
The Rooftop is a great location for music videos, photography and filming.


There are three levels of adoption. Each adoption fee reflects the conservation needs of the item as well as its importance and rarity. Typical repairs needed for books include hinge and spine repair, re-backing, re-sewing and page repairs. If a particular item in our collections means a lot to you, please get in touch, we are very happy to discuss individual adoption options.
Your name will be permanently associated with the book you are adopting on the Online Library Catalogue.
You will receive a certificate with details of your item.
Your donation will be acknowledged on our website and proceedings.
An exclusive Treasures Tour for you and up to four guests.
A conservation demonstration by our Conservator for you and up to four guests.
Once conserved, your item will be displayed with an acknowledgement of your contribution.
Please note. In the event that your donation exceeds the cost of repairing your adopted item, the balance will be put towards conservation of other library material.
We are flexible! If there is a particular item in our Collections that you know needs conservation, or an item on a subject close to your heart that is not on this list, contact the Collections staff, who will be happy to help.
Any data supplied by you is used by the Linnean Society for the aforementioned purposes and will not undergo any secondary processing. If you do not wish your name to appear in the public domain (online Library Catalogue, website, and Linnean Society publications), please notify Collections staff in writing.


This high-performance brake duct kit for the 2006-2007 Subaru Impreza WRX comes as a complete set with all necessary mounting hardware, Instructions and features a Carbon finish. Note: not for STI.
PONTIAC GRAND PRIX AND GRAND AM HOODS NOW AVAILABLE..
Copyright © 2008 – 2009 Prototype Concepts, Inc. All rights reserved.


Stand-alone, spacious home with all the modern conveniences designed for a busy family. The inside has been interior designed to provide a feeling of subtle elegance with soft greys and a mixture of textures. With five bedrooms and three and a half bathrooms over two floors with a double garage, great for family living with a separate media lounge and spacious kitchen opening onto the downstairs courtyard.
This Design & Build home is a mix of traditional materials and modern design, giving you the benefit and warmth of weatherboard. With its contemporary monopitched metal roof, this home will catch your eye from the street.
Visit our stunning new showhome to see firsthand the level of qualit y you can expect when you choose to build with Signature Homes. You can also gather ideas and inspiration for your next home.
Our experienced team can talk you through a design that might work for you and your section or show you some of the house and land options available in your area.


Nightstand safes are highly advisable, such as Stack-On or Gun Vault, and should house a familiar handgun, extra ammo and a compact flashlight.
A house gun can be the same as your carry gun, but be sure to seek out competent instruction for use at home or out on the streets.
Having a plan is as important as having a gun when it comes to home protection. Get training, make a plan and practice frequently. Your life may depend on it.
The Lightguard attaches to the front of the triggerguard and looks almost like it is part of the handgun.
Weapon lights, like the X300 from SureFire can make shooting in low light much easier. This light requires an accessory rail for mounting.
Lasergrips are easy to install, regardless of the handgun you have. Installation takes about five minutes.
These tools are an excellent representation of what makes a good home defense tool kit; a Kimber 1911 with Lasergrips, an extra loaded magazine, a SureFire flashlight and ammo from Buffalo Bore.
Your home is your castle—it's where you should feel free and safe to run around in your under-wear, secure from prying eyes and unwanted intruders. Medieval castles relied on moats, parapet walls and a collection of ruthless warriors armed with battle axes and pikes to keep back the dark forces. While all those things might be desirable, they're imprac-tical and financially out of reach for most nowadays. So most savvy civilians turn to a firearm for home protection.
There are three firearm options for home protection—a rife (carbine), a shotgun and a handgun. All have merit,so which should you choose? If you're serious about personal protection, you're conscious about it 24/7,not just at home. Because they're hard to conceal, a rifle or shotgun are hardly the answer for a night on the town. So, it's likely you already own a handgun. But will your concealed carry gun work for home protection too?
Along with providing you with the ability to defend yourself, a firearm—any firearm—provides comfort. The chance that you'll have to defend your home and loved ones with a firearm is slim,but if and when the vagabonds come clawing at your castle door, you'd like to know you have the correct armament on hand to fight off the invading hordes.
Some folks would like you to believe a home defense handgun is different from a carry gun. This approach—while it sounds logical—does not hold water. Supported by the notion you need the best tool for the job at hand, the idea that a handgun capable of saving your life on the street will not do the same at home is asinine. Punch a bad guy in the chest with a 115-grain TAC-XP load from Buffalo Bore and it will work just as well in a parking garage as it will in your living room. This fact does not mean a separate handgun in the home is a bad idea. A handgun in the home that is always in the same location makes perfect sense.
If a troll is at the door, anyone in the home who is trained and has authorized access should know without a doubt where the handgun is, and it damn sure better be there. What if you're not at home and your carry gun is with you? A house gun stays with the house.
I think this is where the notion of a house gun gets misunderstood. Just because it is called a house gun does not mean it needs to be a different kind of gun altogether, it simply means it is a gun that belongs to the house. In fact, there's a good argument that your house gun should be the same as, or at least very similar to your carry gun. That way there'll be no confusion.
Here is a perfect example. My wife and my son have both been trained on the 1911. My wife used one in her Gunsite class and my son has been shooting one since he was nine. My carry gun is also a 1911—a Colt Gunsite CCO (800-962-2658; coltsmfg.com). All the occupants of our castle who have been trained to shoot know how to safely shoot a 1911.
My young son does not carry a 1911, nor does my wife—she is a bit petite for a handgun that size. She carries a Kimber Solo (888-243-4522; kimberamerica.com) and for all practical purposes, it operates just like the Kimber Stainless Target 1911 currently living in the Stack-On (800-323-9601; stack-on.com) safe by her bedside. Both have Crimson Trace (800-442-2406; crimsontrace.com) Lasergrips and both have a manual thumb safety. I can say without hesitation, if you accost her on the street or in our home, a bright red dot will be momentarily visible at the point on your torso where a 9mm hole is about to appear.
I mention the Stack-On safe for a reason. If you share a home with untrained hands like we do—we have two young daughters—or if untrained hands frequent your home, there's no excuse for not having a secure storage container for all your firearms. And, just like your carry gun is always carried in the same place, your home gun should always be in the same place—beside your bed, your easy chair or next to the porcelain throne. Wherever you think you're most likely to be when your walls are breached, is where the house gun should be.
The quick access and security the compact handgun safes from Stack-On provide are a much better option than the top dresser drawer or under the mattress. In our home, we have Stack-On safes on both sides of our bed. Both safes contain a 1911 and we are both familiar with the operation of either gun.
In addition to the handgun, both safes contain two additional items—a compact, SureFire (800-828-8809; surefire.com) flashlight and a loaded, spare magazine. The extra ammunition supply should need no explanation but why the flashlight? This should be obvious as well, since criminals like the dark because it provides anonymity and gives them a stealthy environment in which to operate. You need that light to see what is creeping in your castle, meanwhile that light might just be enough to deter further encroachment.
Weapon-mounted lights are often sug-gested for a home defense handgun. At first blush this makes great sense but keep in mind, if you're searching your home to see what that bump in the night was, and if you are using a weapon-mounted light to do it, you may end up pointing the handgun at your teenage daughter who is sneaking in the window from a late night rendezvous with her greaseball boyfriend.
to help me shoot. Make sense?
So we've established that a handgun is fine for home defense but it should work the same as the handgun you carry for protection; the home defense handgun needs to be kept secure and always in the same place; plus you should keep extra ammunition and a light source with that handgun. From an equipment standpoint, that's about it. Now you need a plan.
A plan might be the most important aspect of home defense. Those rugged men who defended castles of old had a standard response to an attack. Due to differences in castles, this standard response was not the same with the castle guard at every fortress—but there was a plan, and you need one too. Where do the kids go? Who calls 911, what position does the wife take and where should the husband be? All these things need to be sorted out in advance so when the "Big Bad Wolf" comes knocking, the "Little Pigs" can be prepared.
Some like to make the use of a firearm for personal protection as complicated as calculus. It's not. A firearm is nothing more than a tool, just like a hand drill or a lawnmower. Your ability to use that tool to protect yourself will depend on how proficient you are with it and how well you have planned in advance.


The rich chairman of 5 Star Music Group whose real name is Emeka Okonkwo showed his extreme happiness for having gone through yet another blissful year with his wife.
E-Money who is also known to be the younger brother of the musician Kcee took to lauding his wife of about eight years and more with praises.
The wealthy man who is known for his involvement in professional fields like music, real estate, oil and gas and the importation and exportation of goods through his company Emmy Cargoes Limited also shared lovely photos of his wife on Instagram.
The wife whose name is Juliet Okonkwo is based in the UK where she lives with their three children. While many are used to the lavish lifestyle of E-money, what is rarely known is the fact that the music group owner had married his wife while he had barely nothing and was still living at Ajegunle in Lagos.
According to him, his life turned around for the better dramatically just after his traditional wedding with his wife Juliet. In the order of things narrated by him, they were on their way back from the ceremony when he received a phone call that paved the path to his wealth and greatness.
The 'money king' took to his page penning a beautiful message for his wife alongside a video.
"Happy Anniversary to the woman who gives me more love every day than I even deserve.
Today is the day two hearts turned to one, thank you for all the love you have brought to my life. you're my number one, my love, and my wealth. God knew what he was doing when he brought you into my life.
I'll always be grateful that you you are my wife.## Babe I no go forget that first day wey you come #AJEGUNLE AJ CITY come look for this fresh sweet poor boy Emeka..


(Bloomberg) -- A bid for Santos Ltd. may trigger counter offers for the Australian oil and gas producer that has stakes in some of the world's cheapest liquefied natural gas.
The Adelaide-based company surged the most in a year after saying it received and rejected a A$9.5 billion ($7.2 billion) takeover approach from Harbour Energy Ltd. led by former Royal Dutch Shell Plc executive Linda Cook. Harbour is preparing to make another cash offer of about A$5.30 a share within weeks, the Australian Financial Review reported, without citing sources.
"An opening offer is rarely the best or last action and could also awaken any number of interested parties from a slumber--think Woodside Petroleum for starters," according to a research note from Morningstar Inc.
A potential bid from Harbour may also flush out a rival offer from Santos' largest shareholders, ENN Group and Hony Capital Ltd., Evans & Partners Pty Senior Research Analyst Andrew Hines wrote in a note Thursday. ENN and Hony hold about a 15 percent stake in Santos and in June agreed to coordinate investments with the Australian explorer in upstream gas and LNG production.
Santos rejected the non-binding proposal received in August from Harbour because the price of A$4.55 a share "was inadequate and funding was uncertain," Chief Executive Officer Kevin Gallagher said in an emailed statement. Harbour is a joint venture between embattled commodity trader Noble Group Ltd. and resources investment house EIG Global Partners.
"If a credible bid is presented" then "other potential future Santos acquirers, such as existing shareholder ENN, could consider avenues to enter the fray," Wood Mackenzie Ltd. analyst Saul Kavonic said in an email.
Santos shares jumped 13 percent to close at A$4.95 Thursday, the highest since August 2016. A bid of around A$6.50 a share is required for a "serious discussion," Credit Suisse Group AG analyst Mark Samter wrote in a note.
Any deal to buy the Australian energy company would give the buyer control of the Gladstone liquefied natural gas plant in Queensland as well as an 11.5 percent stake in the ConocoPhillips-run Darwin LNG facility and a 13.5 percent holding in ExxonMobil Corp.'s Papua New Guinea LNG project.
A New York-based spokesman for Harbour Energy declined to comment.
Santos was among the biggest casualties of the rout in crude oil prices, plunging from a 2014 peak of A$13.23 a share to a low of A$2.48 in 2016 as debt levels ballooned while it was building Gladstone.
After facing pressure from major shareholders over its strained balance sheet, Santos has emerged a stronger energy producer this year after slashing its costs and receiving regular LNG revenues from its share of the GLNG plant.
The company previously rejected a A$7.14 billion bid in late 2015 from Scepter Partners, an investment firm backed by Asian and Middle East royalty.
Noble Group owned 75 percent of Harbour Energy as of January 2017, though that stake may have changed after Harbour led a $3 billion acquisition of U.K. North Sea assets from Shell in November. EIG runs Harbour on a day-to-day basis.


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PeopleProducts & TechnologiesResearch
Fraunhofer Prize for a project of Fraunhofer IIS: A concert hall for on the move
Optimum playback of digitized music requires superior software solutions. The Fraunhofer Institute for Integrated Circuits IIS has developed intelligent algorithms known as Cingo® and Symphoria® that produce a natural and immersive 3D audio experience. So you get to feel like you're at a live concert – even when you're actually listening on a mobile device or in the car. Now, Oliver Hellmuth, Jan Plogsties and Harald Popp received the 2015 Joseph-von-Fraunhofer prize for the development and market launch of Cingo® and Symphoria®.
People often listen to music in far from ideal conditions. For example, the quality of the speakers used in smartphones, tablets and headphones is not always the best, and the speaker positions and passenger compartment acoustics can cause difficulties in the automotive environment. But people still expect premium audio quality. The software solutions Cingo® and Symphoria® compensate for hardware weaknesses while simultaneously reproducing the musician's intended sound image with the utmost precision – regardless of which speakers or headphones the listener is using.
"In a concert hall, the music doesn't just come directly from the stage. We also hear the sound that bounces off the walls and ceiling. It's the overall combination that gives us the impression of three-dimensional sound," says Symphoria® project manager Oliver Hellmuth. Cingo® and Symphoria® analyze which elements of a recording are direct sound and which are reflected sound. They then join them together to create natural three-dimensional sound.
Close collaboration with sound engineers
However, it's not enough to rely on signal analysis of the music to create an optimum listening experience using Cingo® on mobile devices and Symphoria® in vehicles. The key is to get engineers and sound technicians working together. "The engineers know how to develop the tool, and the sound technicians know how to make the best use of it," explains Jan Plogsties, project manager for Cingo®. That's why the sound technicians at Fraunhofer IIS were involved in making adjustments to the sound reproduction at an early stage in tandem with the technical analysis. Since no audio benchmark is available to judge the quality of these kinds of audio algorithms, the experts' subjective opinions were crucial.
The IIS researchers have worked closely with their customers at every stage of the development process. That's because the sound has to be tailored to the particular speakers of each individual device. "When a manufacturer chooses to implement our software, we configure the sound separately for each model. It's a tuning process – and that's why we need the expertise of our sound technicians," says Oliver Hellmuth.
Right from the start, Cingo® and Symphoria® were developed with the idea of launching them as products. "We asked the same question we always ask ourselves: if it ends up working well, who could benefit from it? Our preliminary discussions soon revealed that a number of companies were very interested in good 3D surround sound solutions," says Harald Popp, who is in charge of marketing the applications.
Since 2013 Google has included Cingo® in all its Nexus devices, and Samsung launched the software as part of its virtual reality glasses. Audi is using Symphoria to create 3D and surround sound effects in its TT, Q7 and R8 models. For the development and market launch of Cingo® and Symphoria®, Oliver Hellmuth, Jan Plogsties and Harald Popp are recipients of the 2015 Joseph von Fraunhofer Prize.
Joseph von Fraunhofer Prize
This prize has been awarded by the Fraunhofer-Gesellschaft every year since 1978, in recognition of outstanding scientific work by members of its staff leading to the solution of application-oriented problems. Over 200 researchers have meanwhile seen their work honored in this way. This year, three prizes will be awarded – each valued at 50,000 €.
Notice: Starting the video transfers usage data to youtube.
Header image © Dirk Maher/Fraunhofer
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Officials did not say where the other two traps with Zika-positive mosquitoes were, citing health privacy laws protecting the identities of individuals at those locations.
But rather than react with alarm on Thursday, politicians cast the announcement as a reaffirmation of what they already knew.
The state's agriculture department, which tracks statewide vector control, did not say when the mosquitoes were trapped or when they tested positive. But the announcement noted that 95 additional mosquitoes were tested after the positive samples and all were negative for Zika.
"That's a reason for hope," said Janet McAllister, an entomologist with the Centers for Disease Control and Prevention's Emergency Response Team dispatched to Miami this month.
In a press conference Thursday afternoon at County Hall, Miami-Dade Mayor Carlos Gimenez said the announcement doesn't change the county's mosquito control efforts, with inspectors on the ground spraying and dropping larvicide daily.
"This was not something that was unexpected," Gimenez said.
The scientists in the room spoke more specifically about what this means for their investigation into the spread of the virus, saying that identifying positive mosquitoes indicates more precisely where active transmission is occurring.
Chris Braden, a medical epidemiologist with the CDC, said the discovery is likely due to traps being placed in the Beach earlier in the active transmission phase than in Wynwood, where no Zika-positive mosquitoes have been found to date.
But there is an upside to finding mosquitoes that carry Zika in Miami Beach: health officials can interview nearby residents and inspectors can target their spraying.
"It's just another data point in the investigation in order to focus our control efforts," Braden said.
Health officials are conducting 10 Zika investigations in Miami-Dade, including in South Beach, where inspectors continue to canvass the neighborhood, according to the Florida Department of Health's top administrator in Miami-Dade, Lillian Rivera. She said the process of collecting blood and urine samples can be challenging when moving door to door.
In addition to the two local infections reported on Thursday, state health officials also confirmed seven more travel-related cases, including three in Miami-Dade, two in Broward, and one each in Osceola and Sarasota counties.
A total of 705 Floridians have contracted Zika this year, including 576 travel-related cases and 49 local infections. An additional 80 pregnant women in Florida also have tested positive for Zika, though the government will not specify where they live.
Miami Beach officials have known since last week that mosquito counts were high in three areas of the city after the health department notified them of its findings and its plans to test in those areas.
In light of the high counts, the city closed the botanical garden on Monday for inspections and testing, redirecting voters from the garden's precinct to City Hall to cast their ballots in Tuesday's primary election.
At a Zika community meeting in South Beach on Monday, Miami Beach City Manager Jimmy Morales said there were "high counts of mosquitoes on Lincoln Road." He said city workers had destroyed dozens of bromeliads, which can serve as breeding grounds for the species of mosquito most capable of transmitting Zika, the Aedes aegypti.
The three positive samples reported Thursday are the first among 2,470 rounds of testing in Florida since May to test positive. In all, more than 40,000 mosquitoes statewide have been tested for Zika.
Gov. Rick Scott and Florida Surgeon General Dr. Celeste Philip announce on Friday, Aug. 19, 2016, that there are five known Zika cases in Miami Beach, in a 1.5-square-mile transmission zone in the city.
Department of Agriculture scientists tested the positive samples at the Bronson Animal Disease Diagnostic Laboratory in Kissimmee. Further testing at the Centers for Disease Control and Prevention and Florida Gulf Coast University confirmed the results.
Two weeks ago, the Centers for Disease Control and Prevention issued a travel advisory warning pregnant women to avoid the new South Beach zone, which stretches from Fifth Street north to 28th Street, and from Biscayne Bay east to the Atlantic Ocean. Tourism chiefs had hoped Zika wouldn't land in the seaside resort city, and they've been anxious ever since. As of last week, hotel revenue in the Beach has continued to rise, according to the Greater Miami Convention and Visitors Bureau.
But there's good reason to worry. According a national poll released Thursday, 48 percent of 1,211 adults surveyed said they would not feel comfortable traveling to places in the U.S. where people have been infected with Zika by mosquitoes, like Florida.
Over the past month, county and city officials have ramped up mosquito control efforts in South Beach and a one-square-mile section of Miami's Wynwood neighborhood — identified on July 29 as the first place in the continental United States to have active spread of Zika by mosquitoes.
Mosquito counts have decreased in Wynwood, officials have reported. But the Beach, a dense urban environment with lots of lush landscaping that can serve as breeding grounds, presents a unique challenge for officials. Bromeliads, for example, are popular and provide a ripe environment for mosquito breeding because they trap water between their leaves.
"We're also suggesting to all of our residents if they don't have the time and ability to really maintain [bromeliads] well, to please remove them," Morales said at Thursday's press conference.
* Counties of pregnant women are not identified.


– While providing functional lighting Pendant lighting fixtures add charm and value to your house. Lights are used to illuminate a predetermined place but also because of their beauty and aesthetic appeal. Light fixtures are named after the kind. In the same way, there is a pendant light a single lighting fixture hung from the ceiling. They're also popularly called drops and suspenders. Some might call them chandeliers, but bracelets are often less "sprawling" than a chandelier. Check out our mini-pendants if you are currently trying to find a more compact pendant. Pendant lights are generally available in single or multiple bits that guarantee alluring effect and a allure. The intensity can be determined by the choice of bulb used in the lighting fixture. Pendant fittings are used with dim and natural lights to provide the impact to any area.
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After Fake-Rape Video Goes Viral, SAVE Hosts False Allegations Summit
Stop Abusive and Violent Environments
WASHINGTON, June 28, 2012 /PRNewswire-USNewswire/ -- Three weeks after release of a video of Wanetta Gibson confessing to a false claim of rape, Stop Abusive and Violent Environments is hosting a conference in Washington DC devoted to the problem of false allegations. The widely-viewed video was first aired during an NBC-affiliate news broadcast and then featured in a June 8 LA Times article: http://latimesblogs.latimes.com/lanow/2012/06/brian-banks-accuser-money-wanetta-gibson.html
The video features Gibson making the admission, "No, he did not rape me." She also stated to Brian Banks, the man she had falsely accused, "I will go through with helping you, but it's like at the same time all that money they gave us, I mean gave me, I don't want to have to pay it back."
The False Allegations Summit, to be held on June 30, will feature presentations and workshops on how to survive and prevent false allegations of abuse. Presenters include persons who have been wrongfully accused of abuse.
A recent report from the Urban Institute estimates that as many as 15% of people found guilty in sexual assault cases in Virginia had been wrongfully convicted: http://www2.timesdispatch.com/news/state-news/2012/jun/19/tdmain01-study-up-to-15-percent-of-va-sex-assault–ar-1997082/
"Almost daily we get reports of women who make false allegations, of men who are wrongfully arrested or expelled from college, and of persons who are exonerated after serving years in prison," notes SAVE spokesman Philip Cook. "Alarm bells should be ringing, lawmakers should be holding hearings, and bar associations should be ordering ethics probes."
Rape is No Joke, a victim advocacy group, has charged that "Enormous damages are done by making a false allegation of rape." New York Post Andrea Peyser columnist laments that false accusations represent a "huge problem for future rape victims." And Justice Enriques has decried that "False complaints of rape necessarily impact upon the minds of jurors trying rape cases."
The conference location and schedule can be viewed here: http://www.saveservices.org/dvlp/annual-conference-2012/june-30-dvlp-meeting/ . Presenters will be available for interviews.
One in 10 persons has been falsely accused of sexual assault, domestic violence, or child abuse: http://www.saveservices.org/falsely-accused/survey/. June is False Allegations Awareness Month.
Stop Abusive and Violent Environments is a victim-advocacy organization working for evidence-based solutions to partner abuse: www.saveservices.org
SOURCE Stop Abusive and Violent Environments


India has 98 Pakistani fishermen and 249 other Pakistani civilians in its prisons, while Pakistan has imprisoned 483 Indian fishermen and 54 other Indian civilians, as per figures shared by both countries with each other on regular basis.
New Delhi (Sputnik): Pakistan has agreed to provide consular access to 102 Indian prisoners lodged in various prisons across the country, top sources in the Indian High Commission in Islamabad told Sputnik.
Out of the 102 prisoners, 100 are lodged in Karachi prison while 2 are in Rawalpindi.
"Pakistan has provided the details of the Indian prisoners who are currently lodged in their prisons and we have verified their whereabouts in India," an official working with the Indian High Commission in Islamabad told Sputnik.
"In fact, we have also conveyed the details of their (Pakistani) prisoners to the Pakistani authorities," the official added.
India and Pakistan shared the latest list of prisoners in each other's custody on 1 January 2019. According to the Consular Access Agreement of 21 May 2008, both India and Pakistan share the list of prisoners lodged in each other's jails twice a year; on 1 January and 1 July.


Thank you to Live Long Classy for hosting this PFC!! Be sure to check out the other ladies' outfits and inspirations!!
For this challenge we were instructed to find an image on pinterest and remake the look ourselves. I find tons of inspiration on pinterest, blogs and forums. I had so many potential looks!! This one is inspired by Jen of Her Waise Choice. She has some amazing outfits!!
This outfit puts together a few elements I've been obsessed with recently. First off, finding a fun piece of outerwear will really liven up an outfit. I got the jacket above on clearance from yoox.com. I love the carefree vibe it gives off when its worn open, but I'll also try to belt it later on for a more structured look. I'm also loving any sort of texture, like this chunky sweater. Luckily its still cold enough to wear sweaters here (kidding!!! I'm ready for summer!!).
The next look is the tricky shorts + tights look. This was my first attempt and I think it'll take a few tries before really getting it right. I need some booties similar to my inspiration pic!! Those are so leg-lengthening, I love it! They're going on the wishlist for sure!!
Thanks for stopping by 🙂 Remeber to check out the other ladies!!
love your interpretations! I would love to take part in the next PFC do you know how I would do that?


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Karen Bass
Karen Bass for Congress - March 24, 2010
categories: Political Ads, Web Exclusive
BASS: I'm running for Congress because I believe the experience I have, working for change in delivering results, can help us meet the top challenges ahead. I will work and fight for each and every one of you. I know how to get results from my work in the community and my work in Sacramento. I'm truly honored to have the support of congresswoman Diane Watson, a giant in our community and whose retirement leaves very big shoes to fill, and I'm so very proud to have the support of many people in the community who I've worked with for decades.
Marqueece Harris-Dawn: As a community organizer, Karen's demonstrated her ability to bring people together, to work through the tough issues, and to deliver something on behalf of her constituents.
Kent Wong: For over 30 years, she has been a dynamic, visionary leader here in Los Angeles. She's going to do great things in Congress.
BASS: Serving as a member of the California State Assembly, I have heard from many of my constituents who have lost their homes to foreclosure. California is home to 40 percent the nation's foreclosures, and this is one of the primary reasons our economy has been hit so hard. Serving as speaker and leading the state during the worst economic crisis since the Great Depression has been a painful and difficult experience. However, in spite of many partisan challenges in Sacramento, I worked effectively with my colleagues across the aisle. We passed legislation to bring six hundred million dollars to repair and build Los Angeles schools. We passed an historic agreement to protect our water supply, the first time agreement has been reached in half a century. And we passed bipartisan legislation to protect 600,000 children from losing their health care. That's the kind of problem solving and bridge-building I've tried to do in Sacramento, and it's the kind of problem solving and bridge-building I will work to do in Washington.
Francesca Vega: She exudes the passion that we need and the prowess and coalition building that I think is going to be just so critical right now and necessary in D.C.
BASS: As a physician assistant in the nineteen eighties, my workplace was the Los Angeles county emergency room, filled with working families who have no place to go for health care. My patients typically waited hours, often in pain, at private hospitals until it was discovered they were uninsured and then they were transferred to the county ER. I understand firsthand the need for health care reform, so no one has to wait 16 hours and all Americans can have access to quality care. In 1990, I founded the Community Coalition and began organizing block-by-block, alongside grassroots leaders, to improve neighborhoods by forcing out problem liquor stores and bringing quality businesses, grocery stores, clinics and other businesses. On Florence Avenue, one location had become a magnet for drug trafficking and gang violence. After we organized nearby residents and listened to their concerns, we convinced the owner to lease the property to a nonprofit social service agency.
Tracy Moore: She's principled, she's progressive, she's powerful, she's an incredible role model for everyone.
Physician Assistant Student: She's a leader you wanna come out and support. It's also a pleasure to back somebody who supports the community and wants to continue on and continue fighting on the things that she's doing.
BASS: Throughout the coming weeks and months, as I ask voters at the 33rd Congressional District for their support, I will also offer my commitment to fight as hard as I can, as hard as I always have, to change what isn't working, to continue bringing people together and delivering results. Thank you very much.


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Dans la religion grecque antique, Hestia (en grec ancien ) (en latin Vesta) est la déesse du feu sacré et du foyer. Cronide puisque fille aînée de Cronos et de Rhéa, la sœur de Zeus, Poséidon, Hadès, Héra et Déméter, elle appartient à la génération des dieux mineurs, bien que sa présence dans le canon olympien soit variable. Hestia est la déesse vierge du foyer domestique. Hestia est peu présente dans les récits de la mythologie grecque.

Dans la religion de la Rome antique, elle correspond à Vesta.

Étymologie
Son nom ionien est  et son nom dorien  désignent le foyer, ep-ístios « qui se trouve près du foyer ».

L'étymologie du nom dépend de l'existence ou non d'un digamma (ϝ) initial, qui n'est attesté que dans la glose d'Hésychios d'Alexandrie et dans un anthroponyme arcadien. Le rapprochement avec Vesta (peut-être de *wes-, « brûler »), effectué dès l'Antiquité, est donc difficile à expliciter, bien que vraisemblable. Jean Humbert observe qu'il s'agit moins d'une personne divine que d'un symbole divinisé.

L'étymologie est complexe. Jean Haudry propose pour les deux formes originelles de Hestia un nom commun dont le sens premier est celui de « résidence » pour la forme issue de *wes-, de « siège » pour la forme issue de *sed- deux sens voisins impliquant la notion d'immobilité. Dans l'Hymne homérique à Aphrodite, Zeus accorde à Hestia de rester vierge et de s'installer au centre de la maison. C'est seulement à travers le sens de « foyer » que s'établit le rapport avec le feu.

Mythe
Homère ne mentionne pas Hestia.

Hésiode fait d'Hestia la première-née de Cronos.

L'Hymne homérique à Aphrodite indique que Cronos l'engendre , sans doute parce qu'elle est la dernière à être recrachée par son père.

Aînée des dieux, elle jouit d'une considération particulière parmi les Olympiens. L'hymne delphique d'Aristonoos la nomme ainsi la .

Les mythes qui se rattachent à cette déesse sont rares. Dans l'Hymne homérique à Aphrodite, Apollon et Poséidon la poursuivent de leurs assiduités, mais Hestia refuse leurs propositions et jure sur le Styx, en touchant la tête de Zeus, de rester vierge à jamais . En compensation, elle obtient de Zeus le privilège d'être honorée dans chaque demeure humaine et dans tous les temples. La légende est probablement inventée par l'auteur pour mettre en évidence ses principales caractéristiques : Hestia est une déesse vierge et immuable.

On la voit, sur les vases, participer à la procession des dieux lors des noces de Pélée et Thétis ; un kylix la représente sur l'Olympe avec les autres dieux et un autre la montre assistant avec Aphrodite à l'arrivée d'Héraclès sur l'Olympe.

Quand Platon met en scène le cortège des Olympiens, dans le Phèdre, il précise qu'Hestia n'en fait pas partie, car elle demeure en permanence sur l'Olympe.

Ovide mentionne une tentative de Priape d'attenter à son honneur.

Culte
Le nom hestia désigne le foyer, tout particulièrement celui de la maison ; Hestia en est la personnification. Bien qu'elle possède une existence propre dès Hésiode, elle reste peu personnalisée. Contrairement à la romaine Vesta, son domaine couvre le foyer domestique comme celui de la cité. Parallèlement à ces deux formes de culte, on trouve des sanctuaires privés consacrés à Hestia, par exemple au Pirée et à Olympie, peut-être à Chalcis.

Elle protège le foyer public (koinê hestia) hébergé, dans l'Athènes antique, au Prytanée, centre politique plutôt que religieux de la cité. L'autel d'Hestia dans ce Prytanée était l'endroit le plus sacré de la cité. Pindare nomme cette déesse la « patronne des prytanes » lesquels l'honorent, entre autres divinités, de leurs libations fréquentes et de la graisse des victimes ; ils font résonner en son honneur la lyre et le chant. Quand ce ne sont pas des prytanes, ce sont les , précise Denys d'Halicarnasse.

Des inscriptions témoignent qu'Hestia est honorée sous les épiclèses de Prytaneia (« du prytanée ») ou Bouleia (« du conseil »). À Chios, une stèle du  enjoint aux magistrats, au nom d'Hestia, d'appliquer les décisions du peuple. Camiros, à Rhodes, possède des « damiourgoi d'Hestia », sortes de surintendants de la cité. Réciproquement, il est rare que des prêtres soient attachés à son culte ; aux époques classique et hellénistique, on n'en connaît qu'à Délos, Stratonicée en Carie et Chalcis en Eubée.

Aux côtés d'Apollon Arkhêgetês (« fondateur de ville »), Hestia préside également à la fondation des colonies : les clérouques (colons) emportaient de la métropole le feu d'Hestia destiné à allumer le foyer de la nouvelle patrie.

Hestia veille également sur le foyer domestique, centre symbolique de la maison. Diodore de Sicile déclare même que  L'hymne homérique consacré à la déesse indique que tous les repas débutent par une libation à son intention. On l'invoque lors de la cérémonie des Amphidromies, quand le nouveau-né est présenté au foyer et reçoit un nom. Alors qu'elle va mourir, l'Alceste d'Euripide s'exclame :

Dans le culte, Hestia est liée à Apollon : elle veille sur le foyer de Delphes, l'un de ses principaux sanctuaires et à Délos, sa statue est assise sur l'omphalos. Elle est également associée à Hermès et Phidias représente les deux divinités ensemble sur la base de sa statue chryséléphantine de Zeus olympien. Bien que cette association avec Hermès puisse sembler paradoxale, elle est ancienne, Hestia représentant le foyer immobile et Hermès le feu « messager » entre le monde humain et le monde divin. Le couple divin correspond également à la répartition traditionnelle des biens Hermès présidant à la circulation des richesses et à la fortune mobilière, Hestia à la thésaurisation et à la fortune immobilière

Lieux principaux de culte et sanctuaires

 Athènes, chef-lieu d'Attique (sud de la Grèce) ;
 Oropos, cité d'Attique ;
 Hermione, cité d'Argolide (sud de la Grèce) ;
 Sparte, chef-lieu de Laconie (sud de la Grèce) ;
 Olympie, sanctuaire d'Élis (Élide, sud de la Grèce) ;
 Larissa, chef-lieu des Lapithes (Thessalie, nord de la Grèce) ;
 L'île de Ténédos, (mer Égée).

Attributs
Ses attributs sont le feu sacré, le foyer (familial comme civique), l'âne et la torche.

Les oiseaux sont les animaux favoris d'Hestia.

Iconographie
Hestia est rarement représentée dans l'art grec. Quand c'est le cas, elle n'a que rarement des attributs caractéristiques. En général les Anciens la représentaient debout, sévèrement vêtue, avec un voile sur la tête.

Dans la culture moderne

Littérature
Dans la série Percy Jackson) de Rick Riordan, Hestia est une déesse humble et très accueillante. Elle lui fait comprendre que avant de juger quelqu'un, il faut connaître son passé et son vécu. Elle représente une sorte de sagesse quand elle cède son trône sur le mont Olympe (les 12 trônes) au nouveau dieu de la folie et du vin, Dionysos : elle lui cède son siège pour ne pas créer une nouvelle querelle (si nombreuses dans cette famille) et de nouveau détruire cette harmonie.

Dans le livre Le dernier Olympien de la série Percy Jackson, Hestia est représentée en une petite fille de 8 ans, les yeux remplis (littéralement) de flammes rouges, brillante, chaleureuse, qui ne fait pas peur.

Bande dessinée
 2013 ! Hestia est l'un des personnages principaux du manga DanMachi.

Notes et références

Annexes

Sources antiques
 Aristophane, Les Guêpes (v. 846).
 Hymnes orphiques (LXXXI à Hestia).
  (I, 34, 3 ; II, 35, 1 ; III, 11, 11 ; Y, 11,8 ; V, 14, 4 ; V, 26, 2-3).

Bibliographie
 , .
  Marcel Detienne et Janet Lloyd, « The Gods of Politics in Early Greek Cities », Arion (), ,  (automne 2004), .
 Jean Haudry, Le feu dans la tradition indo-européenne, Archè, Milan, 2016 , .
  Mika Kajava, « Hestia Hearth, Goddess, and Cult », Harvard Studies in Classical Philology, , 2004, .
 Pierre Lévêque et Louis Séchan, Les Grandes divinités de la Grèce, Armand Colin, coll. « l'Ancien et le nouveau », Paris, 1990 , 442, .
 Haiganuch Sarian, « Hestia », LIMC 5 (1990).

Articles connexes
 Vesta

Liens externes

Divinité du foyer
Divinité grecque vierge
Divinité liée au feu
Divinité olympienne
Éponyme d'un objet céleste

redpajama_set_name: RedPajamaWikipedia


Centrifuge was a new, fast-paced camp for teens in which they would join other teens from across the nation for a week of Bible Study, recreation, and worship. Then, at the end of the week, they were sent back home to re-enter their world with a deeper love of God and others.
I served on the Glorieta staff the summer of 1979. People often ask me "what was that first summer of Centrifuge like?" I respond by telling them it was fast, exciting, exhausting, hot, cold, full of successes and failures in a place of beautiful vistas. The first summer, we were discovering what worked and what did not. Both staff and campers were the beta testers or guinea pigs to discover the best way to do camp. It was a summer filled much laughter and tears.
My job included leading Bible study and the craft track and serving as a "dorm mother". Imagine living with a different group of teenage girls for 9 weeks. It was an adventure in patience, lack of sleep, too much hair spray, and at least one encounter with an alien space ship which turned out to be a helicopter so high that you could not hear it.
Too busy to be exhausted—The Glorieta team consisted of 8 brave souls who did it all. For 9 weeks, we worked from Saturday afternoon to Friday morning, teaching Bible study and tracks, and leading worship, fellowships, and afternoon activities. There was little down time. Morning worship was followed by Bible study, recreation, lunch, tracks, planned activity time followed by dinner, evening worship and fellowships.
Too few or too many—We learned that we had to be flexible week by week. The first two weeks, there were only about 200-300 campers. Then, week three hit. We had over 800. We learned later that they had doubled booked that week and all the teens whose parents were attending Sunday School conferences joined us. Imagine 8th grade Bible Study with 85 kids (60 boys and 25 girls) in a room designed for 40.
If I follow Christ, do I have to be good example to others?
Why can't Christians have fun?
Do you really think Jesus was a real person?
The mountain challenge—One afternoon each week, the Bible Study groups had to decide on something to do as a group. Most of the time, 8th graders choice was baseball, basketball, or mini-golf; all sports that I either love to do or love to keep score (mostly keep score). Of my week of 85 campers, they challenged me to climb Rattle Snake Mountain. Hiking was not in my list. I knew that if I wanted them to engage in Bible Study with me for the rest of the week, I would have to accept the challenge and climb. I was shocked to see all the boys from the Bible were there ready to climb. Like a good leader, I started out at the front but by the time we reached the top, I was at the end. Failure to finish was not an option. When I reached the top, I was confronted by the group of boys who at first were shocked that I made it and then began congratulating me that I really did it. The next day was the best Bible study that I had all summer. This group of 8th graders began to engage in the conversation about the Bible study. I learned from one of the adult sponsors later in the week, that the reason all the boys had come on the hike was that they did not think I would make it to the top. Hiking became one of the options each week.
One knot too many—I led the craft track that summer. I had planned a variety of activities that the campers could choose. We did string art, macramé, and batiking. The joy of watching, guiding, and help campers find their artist streak was exciting and also became a time of life lessons.
The macramé owls were often lopsided because of too many or few knots. However, this became a time when we could talk about how our lives are often lopsided and with the help of God we can still become part of His design.
String art was a lesson in following the instructions. One missed step and the picture would become just mess of strings instead of the beautiful picture. This often led to discussions of following God's plan for our lives and how the Bible was the instruction manual for life.
Using blank canvas of muslin adding melted crayons, black dye and bleach allowed the campers to create something out or nothing. To see how proud they were of their masterpiece gave pause to help the see the creativity of God's creation.
Even with all the missteps, overcrowded rooms, hot long hikes, and newfound friendship, that summer at camp was for me a life-changing event as I saw God's plan unfold in campers' lives and my own.
Cindy served on the first ever FUGE Camps staff in Glorieta, New Mexico. She is 4th from the left on the back row of the above photo.


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: Ah, the infamous Pannell's or is it Pannill or is it Parnell?
: sure of the exact relationship yet but there were tons of them.
Well to start off my Pannell's or Pennell's etc. are Sarah and I think Tom Pannell from Campbell Co. their daughter (my grgr grandmother)Martha E. Pannell married Nelson Henry also of Campbell Co.
Sarah Henry the daughter of Martha and Nelson married Silas Woodruff, son of Wyatt and Sarah Ware Woodruff of Amherst Co.
So my names are: Pannell, Henry, Woodruff and Ware. I know there are alot of Pannells and yes the spelling has changed a couple of times, but it looks like they finally setteled on Pannell. Also the name Walton looks familiar, but i'm not sure where i've seen it from. I'll let you know.


We recently became aware of this non-profit organization, Empower SCI, which will offer a week-long residential program from June 9-15 in Montana, catered to individuals who have had an injury to their spinal cord. The program focuses not only on the formal physical therapy, occupational therapy, and recreational therapy; but more importantly peer mentoring, rehabilitation counseling and informal knowledge-sharing between individuals who are going through similar experiences and challenges.
The program will consist of a combination of individual and group therapy sessions catered to the unique needs of the client. The three founders of Empower SCI are uniquely qualified and experienced in the spinal cord injury field and conduct a two-week program in New York as well.
The Montana program is being held on the campus of the University of Montana in Missoula. Accessible housing and PCAs and nurses are provided as part of the program. The application deadline is May 1st and the program cost is $1,500 which includes a full week's program, housing, meals and more. There are a limited number of scholarships available to help offset some of the cost.
Please contact Carrie Callahan at ccallahan@empowersci.org for further details regarding this program..


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Q: Giving same data parameters same instance I have a text file with such structure:
{A, B, C, D}
{B, E, D}
{C, A, F}
......

The first row represents a start location and the others is destinations. Forexample:
A -> B, C, D
B -> E, D
C -> A, F

I have a basic class called Location, where i save all the locations and destinations.
Location locA = new Location();
Location locB = new Location();

I'm interested in using the same instance location without making a new instance for everyone, forexample like:
Connection(locA, locB));
Connection(locA, locC));
Connection(locA, locD));
Connection(locB, locE);

The problem is when i'm splitting my text file. i'm putting the first row inside a list. and the destination in another list. :
DKLocations Startloc = new DKLocations();
DKLocations Destloc = new DKLocations();

List<DKLocations> DKLocations = new List<DKLocations>();

Here is my code so fare:
 foreach (var line in File.ReadLines(@"routes.txt"))
                {

                    foreach (Match oMatch in Regex.Matches(line, @"\{([^,]*)"))
                    {
                        ComboBox1.Items.Add(oMatch.Groups[1].Value);
                        Startloc.Identifier = DKLocations.Count().ToString();
                        Startloc.LocationName.Add(oMatch.Groups[1].Value);
                        DKLocations.Add(Startloc);

                        var dest = Regex.Matches(line, @"\p{L}+")
                        .Cast<Match>()
                        .Skip(1)
                        .Select(match => match.Value)
                        .ToList();

                        var price = Regex.Matches(line, @"\d+")
                        .Cast<Match>()
                        .Select(match => match.Value)
                        .ToList();

                        var destAndPrice = dest.Zip(price, (d, p) => new { dest = d, price = p });

                        foreach (var i in destAndPrice)
                        {

                            ListBox1.Items.Add(oMatch.Groups[1].Value + " to " + i.dest + " " + i.price + " kr." + DKLocations.Count().ToString());

                        }
                    }

How to give the destination same instance as the start location when splitting?

A: Sounds like you want the "memoizing" pattern.
In C#, this is usually done with a dictionary. E.g.:
Dictionary<string, Location> memos = new Dictionary<string, Location>();

Then as you read the data, you check the dictionary first:
Location location;

if (!memos.TryGetValue(locationId, out location))
{
    location = new Location(locationId);
    memos[locationId] = location;
}

// do stuff with location now

The main thing is to have a way to identify which Location instance you want, and then use that as the key in the dictionary.

redpajama_set_name: RedPajamaStackExchange


text:
Message Boards Home >The Dorms
Share bank idea
Ambrose Cain
I think that people would like to be able to put treasure cards and gold in their share bank to transfer between characters. I think it would especially benefit and please people who plan on deleting a character to be able to move all their stuff to another character on their account. It would be a waste of gold to sell all your treasure cards and or have gold sitting there if you plan on deleting a character to revamp later. Just a thought. Please keep me posted if this idea becomes reality.
Glitchie
RavenLady777
Rank: Archon
Re: Share bank idea
Ambrose Cain on Dec 18, 2013 wrote:
Professor Greyrose has already said no. Many times.
DeathSchoolWizard0...
Rank: Defender
I think this idea would be very useful (unless if you're deleting an Level 1 or an Level 5 or 10 character 'cause they wouldn't have much). Still, I would love to be able to do this. I would love to be able to trade gold amounts through the Shared Bank on the same account. Trading gold amounts and TC through the Shared Bank would be AWESOME and very usefull and also not so wasteful especially if you're planning on deleting the character. Nice idea, I'm hoping Kingsisle would consider doing this :D
Mason Stormcaller
The thing is, the innocent among players see all the benefits of such an option. The experienced and perhaps a little cynical, see it as an easy exploit the 'others' would use to make all their characters ridiculously hard across all levels. How much fun would the game be then, if you couldn't win in pvp, or pet derby, as just two examples?
I think it's safe to say this will never happen, thankfully.
What I mean is, you mess up on a character build and you want to redo it. Said character has high level, lots of gold and treasure cards that you can still use if you can move them in a share bank to your new character. This is particularly useful, or would be, if you didn't have many friends to trade cards with or who give you more cards when you're trying to get rid of yours.
I agree with what you're saying; for it's intended purpose it is a good idea. Unfortunately it would likely be used more often than that by players wishing to gather all the good stuff on several wizards and place them on the new wizard, meaning that wizards would be equipped with a host of items they would not otherwise have access to. Some items are quest specific but not school specific and have a relatively wide range of wizard levels who can use them. It's not hard to see the (unfair) advantages that could be gained from having such a system. The energy penalty for removing a pet from the shared bank shows the same line of thinking.
One workaround that might work for you though, would be to trade your tc's etc with someone you trust (a real life friend probably) then get them to trade them back onto your other character. For "no trade" items however, they really are stuck on the wizard who picked them up.


text:
Aljazeera barred from covering Iraqi council
Aljazeera has been banned from covering the US-installed Iraqi Governing Council's activities – for allegedly inciting violence against US occupation forces and its supporters.
Aljazeera is not permitted to cover the US installed Iraqi council
Aljazeera and Dubai-based al-Arabiya were issued two-week bans for breaking so-called 'rules'.
Other media organisations were served notices that action would be taken without warning against any future infractions.
The Governing Council declared bans on inciting violence, disorder, or any reporting that directly or indirectly represents the ousted Baath party. They said breaches of the rules posed a risk to democracy and the stability of Iraq.
"Al-Jazeera and Al-Arabiya will temporarily be excluded from any coverage of Governing Council activities or official press conferences, and correspondents of the two channels will not be allowed to enter ministries or government offices for two weeks," it said.
"At the end of the day, we are not in the business of censoring news and information, especially from our viewers"
Jihad Balout,
Aljazeera spokesperson
Aljazeera officials condemned the move, saying it violates basic rights of democracy and journalistic freedom.
'Dismay'
Speaking to CNN, Aljazeera spokesperson Jihad Balout said, "my organisation is dismayed at this decision, and we certainly believe that there are several victims to the decision, firstly the truth, because it will be missing ... and the second one is the freedom of the press."
"Al-Jazeera has been under pressure ever since day one of its existence, although it really adopts and practices the same principles of freedom of the press, and democracy and multiplicity of views as always advocated and asked people to do."
US officials have been critical of the two satellite channels, saying they give too much prominence to anti-US attacks and provide a forum for members of the ousted government of Saddam Hussein.
"At the end of the day, we are not in the business of censoring news and information, especially from our viewers. I think it's incumbent on us to give our viewers out there as full a picture as possible, and as balanced [a] picture as possible and as comprehensive as possible," Balout added.
International reaction
British MP and Iraq expert George Galloway said the decision was an indictment of the way the American-led forces were running the country.
"This puts a nail in the coffin of the big lie that the West was going into Iraq to liberate the country in the name of freedom and democracy and to rid it of the yoke of dictatorship," he said.
"Aljazeera and al-Arabiya have the right to report news. They cater to their audience and will obviously favouritise stories their audience is interested in.
"Other media organisations should protest vociferously against this decision because today it is Aljazeera and al-Arabiya but tomorrow it could be them."
He predicted the censorship would ultimately backfire on the occupation forces.
"The British Prime Minister banned the Irish Republican Army in the 1980s and tried to deny them access to all media. But all that achieved was to reduce the government to the level of the IRA and to make them a laughing stock," he said.
SOURCE: Aljazeera


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NU'EST Fans Furious At MBC's "Video Star" For Their Rude Comments On Broadcast
On a recent episode of MBC's "Video Star," NU'EST's Ren made a guest appearance.
However, fans quickly became furious with the show due to the rude comments included in the script. One post on the Korean community board site Instiz includes screenshots of the broadcast which capture the comments made towards NU'EST member Ren.
The script, which was unfortunately read by FIESTAR's Cao Luo, included comments like, "You made your debut over five years ago, but you're still a rookie idol," "He's one of K-Pop's top visuals but he's wasting his looks," and "The public's recognition of him is lighter than air."
Netizens became furious at the fact that the show made these kinds of comments to someone who came on the show as a guest.
NU'EST is a five member group that made their debut back in 2012 with the track "FACE." Since then, they have promoted the tracks "Action," "Hello," Good Bye Bye," "I'm Bad," and "Overcome," among others. The LOEN Entertainment group has also released tracks in Japan during the five years since their official debut.
Source: Instiz and Bugs


hnefatafl: the game of the vikings, now available on print and play!
This game, also known as "the Viking game", is one of the rare examples of asymmetric traditional games. In it, one player will lead an army of 12 warriors and their king (sometimes called the Swedes) in an attempt to guide the leader to safety. The second player will lead an army of 24 warriors (sometimes called the Muscovites), in an attempt to capture the enemy king. This game was very popular in northern Europe around the 5th until the 12th century of the Common Era, which includes the Viking Age, and it well deserves to become popular again.
For 2 players, with an approximate duration of 15 minutes. A fast paced game suited for children.
There are many variations of "tafl" games in Germanic and Celtic traditions. Tafl means simply "board", but it refers to a family of games. The size of the board vary in these games along with the number of pieces, but the ratio of 2:1 pieces for attackers and defenders remains constant.
Vikings have made this game popular in northern Europe, where it would be common from the 5th century until the 12th century, being then replaced by chess.
The exact rules of the game unfortunately did not survive to the 21st century, but it can be fairly recreated with archaeological findings and the numerous mentions to the game found in the Norse Sagas. We know the game was played well into the 18th century by the Saami people of Lapland, and the most extensive explanation of the rules available to us come from an explorer named Linneus, that has observed them playing in 1732.
Since he did not speak the local language, though, his text is still ambiguous and flawed. Besides the asymmetry of the game (in classic games, players most often control the same number of pieces), another of its distinct features is the way pieces are captured - by sandwiching them among enemy pieces. This feature indicates the roman game Ludus Latrunculorum as a possible ancestor of tafl games. If this is true, then the ancient game of Hnefatafl may have even older roots, because the Roman game can be traced back Greek games dating at least to the 9th century BCE.
The best known variations of the Hnefatafl are the Alea Evangelii, the Tawlbwrdd, the Brandubh, the Ard ri and the Tablut.
A game called Seega, probably related to tafl games via the Roman Ludus Latrunculorum, is still played today in Egypt and Somalia.
For more information about the Hnefatafl, visit Hnefatafl World Championship page at fetlar.org. The championship is held in Scotland.


Totally agree! Social media (especially Twitter) is always bang up to date with the news. I don't go anywhere else – not even the TV……….
Thanks so much for your response Jo. Great to hear that I'm not the only one!