Andrew purchased a warehouse on 2014 wherein he paid $1000000 for the land, $800000 for construction and $30000 for repairs. The issue is the price the asset should be recognized in the books for.
Property given or money paid for the asset: The amount paid or the value of the asset given to acquire the asset(sec110-25(2)).
Incidental costs of acquiring the CGT asset or that relate to the CGT event: Associated costs expended during the acquisition of the asset such as stamp duty, costs of transfer etc(sec110-25(3)).
Costs of owning the CGT asset: The same incudes rates, taxes, cost of repairs etc. However if a deduction has been claimed in a previous year the same have to be excluded(sec110-25(4)).
Capital costs to increase or preserve the value of your asset or to install or move it: The same relates to the installing or moving costs associated with the assets(sec110-25(5)).
Capital costs of preserving or defending your title or rights to your CGT asset: The same includes legal fees etc(sec110-25(6)).
Hence the price paid to purchase the asset and to repair it would form a part of the cost base of CGT asset.
Andrew spent $15,000 transferring trading stock from his Sydney premises to his Melbourne premises. The issue in the case is the price at which the stock should be recognized in the books.
Cost: This method takes into account all the costs that have been incurred to bring the stock to its current state and location. This includes freight, customs, delivery charges etc.
Market Selling Value: The market price of the stock in the ordinary course of business management.
Replacement Value: The price that needs to be paid for procuring an identical product on the final day of the income year (Philip Morris Limited v FCT (1979) 10 ATR 44; 79 ATC 4352).
Hence, going by the first method the amount paid for transferring the stock will be added to the cost of the stock as the same brings it to its current location of sale.
Andrew purchased a knitting machine for his clothing business ad spent money on purchasing it, delivery, installation and AMC. The main concern of this question is to analyze the various elements that should form a part of the cost base.
Property given or money paid for the asset: The amount paid or the value of the asset given to acquire the asset (sec110-25(2)).
Costs of owning the CGT asset: The same incudes rates, taxes, cost of repairs etc. However if a deduction has been claimed in a previous year the same have to be excluded (sec110-25(4)).
Capital costs to increase or preserve the value of your asset or to install or move it: The same relates to the installing or moving costs associated with the assets (sec110-25(5)).
Capital costs of preserving or defending your title or rights to your CGT asset: The same includes legal fees etc.(sec110-25(6)).
On top of it section 40-220of the Income Tax Act 1997 specifies the fact that expenditures of non-capital nature are excluded from the cost of the asset.
Hence, going by the above provisions the value of the asset would be $152000 (150000+1000+1000). The annual maintenance fees of $2000 is an expense which is not of capital nature and hence would not be added to the value of the asset.
In this question the concern is the choice of the method of depreciation. According to the section 40-65(1) of the Income Tax Act 1997 an organization can free to choose either the prime cost method or the diminishing value method. The prime cost method assumes that the value of the machinery is depreciated equally over the life of the asset whereas the diminishing balance method reduces the balance as per the base value of the asset. Hence the depreciation is more during the initial years and keeps on reducing thereon.
Hence the diminishing balance method should be adopted.
Andrew sold an old computer for $3,000 that he used in his business activities. The adjusted value at the time of sale was $1,000. The cost price of the computer was $6,000. The objective of this case is to analyze the CGT consequences.
If the capital proceeds are less than the cost base but more than the reduced cost base, you have neither a capital gain nor a capital loss.
The computer sold for $3000 attracts the provisions of capital gains tax. Since the computer was a capital asset the excess of sales value over the adjusted value (Value after depreciation) is the capital gains/ (capital loss). Hence in this case the capital gains is $2000 ($3000-$1000).
Andrew borrowed $100,000 from the CBA Bank to finance the purchase of his warehouse in Melbourne. He was charged interest at the rate of 10% per annum. The objective of the case is to analyze if the interest cost would form a part of the cost base of the asset.
Incidental costs of acquiring the CGT asset or that relate to the CGT event: Associated costs expended during the acquisition of the asset such as stamp duty, interest cost on loan for acquiring the asset, costs of transfer etc(sec110-25(3)).
Capital costs of preserving or defending your title or rights to your CGT asset: The same includes legal fees etc. (sec110-25(6)).
The interest cost would be a part of the value of the asset and would not be charged against the revenue of the organization. However if the same has been claimed as a deduction it would be reduced from the value of the asset.
Andrew borrowed $100,000 from the CBA Bank to finance the purchase of his warehouse in Melbourne and cost of establishing the loan was $4,000. The objective of the case is to analyze if the application/processing fee would form a part of the cost base of the asset.
According to the second element of the cost base any fees paid to procure a loan or discharge a loan forms a part of the asset as incidental costs of acquiring the asset(sec110-25(3)).
Hence the same would form a part of the value of the asset.
The cap for this fund is $540000 over a three year's period. Anything above the ceiling limit is taxed at a rate of 47%.
Andrew paid a $3,000 spouse superannuation contribution on behalf of his spouse to a complying superannuation fund. During the financial year his spouse's assessable income was $20,000. The question in this case is to analyze the eligible contribution.
The contribution made on the behalf of one's spouse to a complying superannuation fund can be claimed as a deduction if the sum of the spouse's assessable income, total reportable FBT and total employer super annulation is less than $13800. In that case the contributor would be able to claim a tax offset amount of $540. The maximum permissible contribution is $3000.
However in this case Andrew would not be able to claim the offset.
Andrew paid a $40,000 concessional contribution to the Clothing Manufacturers Complying Superannuation fund. The question in this case is to analyze the eligible contribution.
The contributions paid to concessional super annulations funds are taxed at a concessional rate of 15%. However there is a limit of $30000 and for members over the age of 40 years the limit is $35000.
Andrew's contribution over the ceiling limit of $30000 would be included in his income and would be subjected to tax at the marginal rate.
Andrew paid $1,000 subscription to the Clothing Golf Club association to entertain his business clients at 'business lunches' where various business issues were discussed and negotiated. The objective in this case is to analyze the deductibility of the expense.
According to the Tax Ruling TR 97/17social club fees or entertainment fees can't be claimed as an expense. According to this ruling entertainment constitutes social settings or enjoyment. For instance refreshment drinks served during the office hours at the office premises would not be regarded as entertainment.
Since in this case the meetings took place at a club which is outside the office premises and has a social setting the same would be classified as entertainment expenses and hence would not be allowed as a business deduction.
Andrew incurred a $300 parking fine during business hours while delivering goods to one of his clients. The objective in this case is to analyze the deductibility of the expense.
According to the section 26-5(1) of the Income Tax Act 1997 fines or penalties under the Australian Law or Foreign Law cannot be claimed as an expense.
Hence the expense of $300 on account of being fined for parking misconduct can't be claimed as a business deduction. The decision was supported byCase Y43 91 ATC 412; AAT Case 7273 (1991) 22 ATR 3402.
Andrew incurred $6,000 entertainment expenses to help promote and advertise his own brand name 'Smart Designs' at a major clothing exhibition in Melbourne which was open to the general public. The objective in this case is to analyze the deductibility of the expense.
Generally entertainment expenses by the virtue of section 32-5 of the Income Tax Act 1997 are not allowed as a deduction. However it depends on the FBT (ATO, 2015).
Andrew was informed that one of his clients who owed him $4,000 was declared bankrupt and will receive no payment. On 30 June 2015 he made a $4,000 accounting provision for bad debts in his accounts and notified his accountant that the debt was bad. The objective in this case is to analyze the deductibility of the expense.
According to TR 92/18 Deductions are only allowed where as bad debt has occurred and no deductions are allowed for bad debt provisions. The Income Tax Act does not take into account provisions and actual bad debt should take place in order to claim the deduction.
Andrew incurred $150 meal expenses while travelling overnight on business. The objective in this case is to analyze the deductibility of the expense.
The same can be claimed as an expense provided proper receipts and records are there to support the same.
Andrew sold an extremely rare 1920 Rolls Royce to the Petrol Head Vintage Car Museum for $87,000. He purchased the car on 9 August 2011 for $17,000 and spent $21,000 to restore it back to its original condition. He also paid $1,500 in advertising costs to sell it. The objective in this case is to analyze the CGT implications.
The question here is the taxability of the proceeds arising from the sale of a vintage car. According to the ruling in TD 2000/35 Proceeds arising from the sale of vintage cars would not be taxed as CGT. According to this ruling vintage cars fall in the ambit of cars as defined by the sections of Capital Gains and hence since cars are personal assets the same would not be taxed.
As a consequence the capital gains arising out of the sales of the 1920 Rolls Royce would not be taxable under the provisions of the Income Tax Act.
Andrew sold 1000 NAB shares for $35,000. Andrew purchased the shares on 17 May 2010 at a cost of $10,000. The objective in this case is to analyze the CGT implications.
The same would be taxed normally as in the case of shares since the retail entitlement offer only applies to individuals.
The same would be normally taxable.
According to the provisions of section 108-15 of the Income Tax Act 1997 manuscripts fall within the definition of collectibles. According to the section 118-10(2) any capital gains or losses from the sale of collectibles is disregarded.
Hence the loss from the sale of manuscripts would be disregarded for this purpose.
Andrew purchased a new Ford. The purchase price was $75,000. During the financial year he travelled 24,000 km, of which 12,000 were for private use. The rate of depreciation is 22.5 per cent. The objective of the question is o determine the amount of depreciation Andrew can claim.
The cost of the car for the purpose of depreciation would be taken to be as $57466 (TD 2014/17). According to the section 40-230 of the ITAA 1997 the limit of car for the ear 2014-15 would be the same as the year 2013-14. This section is useful for the valuation of a car owned by the business. Based on the value arrived the depreciation is calculated.
In the current scenario Andrew has purchased a car worth $75000, however considering the provisions of the above mentioned section the value of the car would be $57466. The depreciation in this case would be $6464.92 ($57466*22.5%*1/2) as the same has been partially used for private purposes.
For the past five years Andrew and his wife resided in a property that is owned by Andrew's family company. Andrew used 50% of the premises for income producing purposes. The company sold the property on 1 August 2014 for $475,000. The company purchased the property on 1 August 2009 at a cost of $275,000. The objective of the question is to analyze the CGT implications.
Exception: The home first used to produce income rule does not apply where the assesse choses to treat the dwelling as a main residence before the same ceases to be the main residence.
As the home has been used by Andrew partially for generating income partial CGT would be exempted.
Due to his heavy workload Andrew maintains a home office where he finds it convenient to complete some business reports at home. During the financial year he incurred $400 'running expenses' such as cleaning costs, depreciation and repairs of his computer and office furniture, heating/cooling, lighting and telephone calls. The objective of the question is to analyze the deductibility of the expenses and the extent.
For running the expenses from home, running expenses can be claimed. For instance the floor area used can be used as a factor for apportioning the expenses. For instance heating costs, electricity expenses can be claimed on this basis. Where the floor area is missing the ground for arriving at the expenses should be justified. Instead of recording the actual expenses one can claim deduction at 34 cents per hour used or an established pattern of use. However only additional expenses in case of utilities can be claimed as expense for instance using the same room where the family watches TV will not result in additional electricity expenses. Installation cost of the phone cannot be claimed as an expense however the expenses on calls made can be proportionately claimed (Number of business calls/Total Calls*100). Depreciation can be claimed on the basis of uniform capital allowance system however the simplified depreciation rule can be applied where the turnover of the business is below $2 million.
$3,000 'occupancy expenses' such as mortgage interest, council rates, house insurance, rent and repairs. The objective of the question is to analyze the deductibility of the expenses and the extent.
A business can claim expenses on account of occupancy. However dairy records need to be there wherein the use of the premises for at least 4 weeks in the year is documented (TR 93/30). The expenses can be apportioned for business used based on the floor area used.
Andrew paid $5,000 management fees to a professional management agent to negotiate contracts, sponsorship, media contracts, endorsements, advertising and promotional work. The objective of the question is to analyze the deductibility of the expenses and the extent.
Any fees paid by the sports person to negotiate new contract is tax deductible (Spriggs v Commissioner of Taxation and Riddell v Commissioner of Taxation  HCA 22).
The management fees of $5000 can be claimed by Andrew based on the above ruling.
Being a little underweight Andrew was instructed by his coach to consume specified quantities of steak potatoes bread beer and sustagen to help keep up his weight during the football season. He spent $700 on additional food to meet his coach's instructions.The objective of the question is to analyze the deductibility of the expenses and the extent.
The cost incurred on additional training activities advised by the medical instructor or the coach is not deductible. Cost of ordinary meal (Not taken while travelling) is not tax deductible even though the same is taken on the advice of the coach(FCR at 200; ATC at 4414; ATR at 1636). It was affirmed in the ruling that foods and drinks are expenses of private nature that its characteristic would be of private nature.
Hence, going by the above ruling Andrew would not be able to claim these expenses.
During a home-and-away football match the field referee reported Andrew for an illegal tackle against an opposing player, and as a consequence the NRL tribunal fined him $1,500.The objective of the question is to analyze the deductibility of the expenses and the extent.
Fines or penalties in relation to on-field activities are tax deductible.
Hence the penalties incurred due to his on-field activities would be claimed as an expense.
As Andrew could earn five times more money playing Twenty20 cricket in India, he spent $10,000 on private coaching lessons to improve his skills as a cricketer, in the hope of getting a contract to play professional cricket in India, when his three year contract to play ruby for the Melbourne Storm Rugby Club ends.The objective of the question is to analyze the deductibility of the expenses and the extent.
As per the ruling in Spriggs v Commissioner of Taxation and Riddell v Commissioner of Taxation  HCA 22 any fees paid to help the player negotiate a new contract is deductible however the fees paid on account of self-grooming are not tax deductible. Also there needs to be a nexus between rugby and cricket and the same needs to be recommended by the coach as a part of the training program.
The same can't be claimed as an expense by Andrew.


text:
History of Le Tir, a historical and listed building
At Les Ormes, we like to be different and Le Tir is the perfect example of that with its wealth of history and charm. It was originally called the Alamo and was used as an agricultural building. We always knew Le Tir had massive potential and five years ago we injected £500k to convert it into a spectacular detached lodging that sleeps up to 12 people. As it is a listed building we had to protect and respect it, the inside was completely gutted and the original outer granite shell was retained.
Le Tir in French means the Shooting Range. In WW2, German fighter pilots used the building to line up their sights – you can still see the bullet holes in the granite. We believe it was also used in WW2 to store ammunition and the two banks either side were ramps for trucks to load and unload. One of the original outer doors was from Newgate Prison in St Helier, an iron cell door, which we left in place as a feature.
Today, Le Tir is a spectacular detached lodging ideal for a large group (sleeps 12) looking for privacy and space. Spread out over three floors – three double rooms, two en-suite (it has five bathrooms in total) and small and large bunk rooms – it gives plenty of flexibility and room for everyone. It also has an air pacifier that recycles air around the property.
The large roof terrace is – if we say so ourselves – pretty impressive and has views across the golf course and down to St Ouen's Bay. You will probably spend a lot of time here either soaking up the sun, dining alfresco, stargazing or just taking in the stunning views.
See more details about Le Tir
Cycling in Jersey: The Best of the West
Four great Jersey walks that start at Les Ormes

redpajama_set_name: RedPajamaCommonCrawl


Madrid 91 365 84 46. Calle Morería 17, 28005. Madrid.
"WORLD'S BEST TABLAO FLAMENCO AWARD"
in Las Minas International Festival (Spain's most prestigious flamenco festival).
the New York Times #1 best seller.
Awarded by the City of Madrid, along with the Prado Museum, Thyssen Museum, Reina Sofia Museum and Lhardy Restaurant.


Octopath to happiness… or something.
Square Enix's stunning 2D RPG, Octopath Traveler, is getting a PC release on June 7 through Steam. The news comes after the game celebrated a hugely successful run on the Switch and now a whole new group of players will be able to try it out later this year.
As the name kind of gives away, Octopath Traveler has you playing as eight separate characters, each with their own reasons for adventuring. The game features a classic turn-based battle system, a freaking amazing soundtrack, and some delightful character sprites that make you feel like you're right back in the 90s only, y'know, everything is a lot less fuzzy.
Octopath Traveler will be available through Steam from June 7.
NextLeisure Suit Larry Is Making A Comeback!


Victoria Falls: Victoria Falls is 1.5x wider than Niagra Falls and 2x as high, making it the largest waterfall in the world. This mind-blowing, breathtaking site is right on the border of Zimbabwe and Zambia. We stayed on the Zimbabwe side, but one of the things that we did that I recommend, is to obtain a slip at the Zimbabwe border that allows you access to cross the bridge at that is 1/2 owned by Zimbabwe and 1/2 owned by Zambia at no charge. The view is spectacular (picture on top) and if you are lucky, you can see some adventurous, crazy folks bungee jumping off the bridge into the gorge. If you want to do more than explore the bridge and leave Zimbabwe, you will need pay again to enter the country since there are entry and exit fees (Single entry=$30, Double=$45).
Victoria Falls Tour: We did an organized tour of Victoria Falls that lasted about 2 hours long. Honestly, we could have done it on our own and it would have been nice to not be as rushed. Our family LOVES taking photos and it took us the entire time to get the shots we wanted of the Falls. We had to take five times the photos to get "the shot" because of the spray from the water (Vic Fall's nickname is "The Smoke that Thunders") and weather can get in the way of a clear picture. YOU NEED A PONCHO and anything that can keep your electronics dry.
Sunset Boat Tour on the Zambezi River: From an animal viewing standpoint, not the best way to see animals, but we did have some pretty neat hippo and crocodile sightings. We did however, really enjoy having several cocktails, relaxing, and watching a beautiful sunset.
This was a really fun dinner to do with a group. They had good food, dressed you up in African printed garb, painted your face, provided fun live dancing by the local dance groups, and a memorable drum lesson. The highlight of the night was definitely when they passed out African drums to all the guests and we all played together. We even ate a Mopani worm and Warthog during this dinner (Sorry Pumbaa!). It felt a little touristy, but we were having so much fun with the drums that we didn't mind.
Very charming, historical hotel built in 1904 with colonial designs and great decor with old paintings, advertisements, and photos. Food and drinks were good, rooms were a little small, but exactly what we needed since we didn't spend too much time in them. Walkable to the town, the bridge, and the Falls.
Climate: July (Winter), Mid 40's at night, mid 70's during the day.
Food: The food at our hotel was great and a bit more "Americanized", which was actually nice halfway through our trip. The Boma had great traditional food and we were a little adventurous and tried Warthog, Mopani Worms, and Black Eyed Peas (which we just thought was funny).
Thank you for recognizing and appreciating the beauty of this place. I hope you had a great time!
We had a spectacular time! What an amazing place you get to call "Home'.


text:
Manor Park is a neighbourhood of Dartmouth, Nova Scotia, Canada. The main entrance to the neighbourhood is from the east on Portland Street (Route 207).  A secondary entrance, from the west, is by way of Celtic Drive, rising from the low-lying area around Lake Banook.

Within this neighbourhood is Brownlow Park, one of Dartmouth's local parks.  The park, named after Dan Brownlow, a former Mayor of Dartmouth, includes two tennis courts, a basketball court, a soccer field, a children's playground, and a pathway for joggers. The area also abuts Oathill Lake, which is surrounded by a wooded area with a walking trail. This lake is enjoyed by many including fishermen and swimmers.

Transportation
The Manor Park neighbourhood is served by a Halifax Transit route, the 62 Grahams Grove, which connects the Penhorn Terminal and the Bridge Termonal via Downtown Dartmouth and the Alderney Gate ferry terminal.

References

Communities in Halifax, Nova Scotia
Dartmouth, Nova Scotia

redpajama_set_name: RedPajamaWikipedia


We offer regular adult computer classes, as well as craft classes and groups. We also try to offer a variety of interesting one-time classes. If there's a class you'd like us to offer, please let us know! Advance registration is always required for our classes. You may register in person at the Reference Desk, by phone at 617-972-6436, or online at wfpl.eventbrite.com.
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Hatch is Watertown's Makerspace, located at 20 Summer Street. Hatch offers workshops on laser cutting, 3D printing, robotics, sewing, vinyl cutting, and more. All workshops and some special events require registration through Meetup.com/Makers-of-HATCH-Makerspace.
Did you know the library offers computer and technology classes for all skill levels? From Internet 101 to programming and coding, WFPL classes can help you learn the basics or take your skills to the next level. All computer and technology classes are listed in our events calendar and our Eventbrite page.
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Males of many species use social cues to predict sperm competition (SC) and tailor their reproductive strategies, such as ejaculate or behavioural investment, accordingly. While these plastic strategies are widespread, the underlying mechanisms remain largely unknown. Plastic behaviour requires individuals to learn and memorize cues associated with environmental change before using this experience to modify behaviour. Drosophila melanogaster respond to an increase in SC threat by extending mating duration after exposure to a rival male. This behaviour shows lag times between environmental change and behavioural response suggestive of acquisition and loss of memory. Considering olfaction is important for a male's ability to assess the SC environment, it is hypothesized that an olfactory learning and memory pathway may play a key role in controlling this plastic behaviour. The role were assessed of genes and brain structures known to be involved in learning and memory. SC responses depend on anaesthesia-sensitive memory, specifically the genes rut and amn. The gamma lobes of the mushroom bodies are integral to the control of plastic mating behaviour. These results reveal the genetic and neural properties required for reacting to changes in the SC environment.
It was proposed that the Drosophila amnesiac gene (amn) is required for consolidation of aversive memory in the dorsal paired medial (DPM) neurons, a pair of large neurons that broadly innervate the mushroom bodies (MB), the fly center for olfactory learning and memory. Yet, a previous conditional analysis suggested that amn might be involved in the development of brain structures that normally promote adult olfactory memory. To further investigate temporal and spatial requirements of Amnesiac in memory, RNA interference was used in combination with conditional drivers. The data show that acute modulation of amn expression in adult DPM neurons does not impact memory and that amn expression is required for normal development of DPM neurons. Detailed enhancer trap analyses suggest that an amn transcription unit contains two distinct enhancers, one specific of DPM neurons, and the other specific of alpha/beta MB neurons. This prompted an investigation of the role of Amnesiac in the adult MB. These results demonstrate that amn is acutely required in adult alpha/beta MB neurons for middle-term and long-term memory. The data thus establish that amn plays two distinct roles. Its expression is required in DPM neurons for their development, and in adult MB for olfactory memory.
Memory in both vertebrates and invertebrates involves increasing the efficiency of the synaptic function, otherwise known as long term potentiation. Efficiency is increased as a result of synaptic changes wrought by repeated firing of the synapse. What are the biological meditors of this synaptic change? dunce and rutabaga are involved in what has become known as the memory pathway, also known biochemically as the adenylate cyclase second messenger pathway, which is activated by synaptic activity.
What are the biological activators of the memory pathway? One way to find genes that are functionally related in a linear pathway is to isolate the suppressors of these genes. amnesiac was isolated as a suppressor of dunce mutant phenotype (Quinn, 1979). Behavioral tests indicate that amnesiac mutants are defective in tests of associative learning (Tully, 1990). Evolutionary homologies of Amnesiac provide clues as to its function. PACAP (pituitary adenylate cyclase-activating polypeptide) and GHRH (growth hormone releasing hormone) are vertebrate peptides able to activate the adenylate cyclase pathway, acting through G-protein coupled receptors. Two potential peptides of Amnesiac are homologous to PACAP and GHRH (Feany, 1995). Thus Amnesiac is a peptide that has the potential to be secreted by neurons in the memory pathway, thereby activating the adenyl cyclase second messenger pathway.
PACAP-like activity has been detected in larvae and neuromuscular junctions that function in the adenylyl cyclase second messenger system. The vertebrate PACAP38 triggers two muscular responses in Drosophila: an immediate depolarization and a late enhancement (Zhong, 1995b). Antibody to vertebrate PACAP-38 stains segmentally repeated larval CNS neurons as well as motor nerve terminals (Zhong, 1996). It has long been thought that the neuromuscular synapse may be a good model for the synaptic basis of learning. Amnesiac and the PACAP-like activity demonstrated by Zhong could be functioning through a similar mechanism. Binding of a PACAP-like peptide to its receptors leads to activation of Rutabaga-adenylyl cyclase by the Galpha subunit and of Ras1/Raf by the Gbeta-gamma complex: the pathways then converge to modulate potassium ion-channel activity (Zhong, 1995a and Zhong, 1996).
Memory survives metamorphosis. Larvae taught to avoid an odor retain the ability to avoid the odor as adults, 8 days later. Training of amnesiac mutant larvae failed to establish any detectable learning in larvae or memory retention as adults (Tully, 1994).
Upon exposure to ethanol, adult Drosophila display behaviors that are similar to acute ethanol intoxication in rodents and humans. Within minutes of exposure to ethanol vapor, flies first become hyperactive and disoriented and then uncoordinated and sedated. After approximately 20 min of exposure they become immobile, but nevertheless recover 5-10 min after ethanol is withdrawn. cheapdate, a mutant with enhanced sensitivity to ethanol, has been identified as a contributory factor, using an inebriometer to measure ethanol-induced loss of postural control. An inebriometer is a device that allows a quantitative assessment of ethanol-induced loss of postural control. The inebriometer is an approximately 4 ft long glass column containing multiple oblique mesh baffles through which ethanol vapor is circulated. To begin a "run," about 100 flies are introduced into the top of the inebriometer. With time, flies lose their ability to stand on the baffles and gradually tumble downward. As they fall out of the bottom of the inebriometer, a fraction collector is used to gather them at 3 min intervals, at which point they are counted. The elution profile of wild-type control flies follows a normal distribution; the mean elution time (MET), approximately 20 min at a standard ethanol vapor concentration, is inversely proportional to their sensitivity to ethanol (Moore, 1998).
A genetic screen was carried out to isolate P element-induced mutants with altered sensitivity to ethanol intoxication using the inebriometer as the behavioral assay. One X-linked mutation isolated in this screen was named cheapdate (chpd) to reflect the increased ethanol sensitivity displayed by hemizygous mutant male flies. chpd males elute from the inebriometer with a MET of 15 min compared with 20 min for the wild-type controls. This increased ethanol sensitivity of chpd males was observed at all ethanol vapor concentrations tested. Genetic and molecular analyses reveals that cheapdate is an allele of the memory mutant amnesiac. amnesiac has been postulated to encode a neuropeptide that activates the cAMP pathway. Consistent with this, it has been found that the enhanced ethanol sensitivity of cheapdate can be reversed by treatment with agents that increase cAMP levels or PKA activity. Conversely, genetic or pharmacological reduction in PKA activity results in increased sensitivity to ethanol (Moore, 1998).
Flies carrying mutations in three molecules involved in cAMP signaling were tested for response to ethanol: (1) rutabaga (rut), encoding the Ca2+-calmodulin-sensitive AC; (2) dunce (dnc), encoding the major cAMP-phosphodiesterase (PDE), and (3) DCO, encoding the major catalytic subunit of cAMP-dependent protein kinase (PKA-C1). Males hemizygous for rut mutations display an ethanol-sensitive phenotype similar to that of amn mutants. Flies heterozygous for the loss-of-function DCO alleles, which show reduced cAMP-stimulated PKA activity, also display increased ethanol sensitivity (homozygotes cannot be tested because they die as embryos). Ethanol sensitivity of males hemizygous for dnc mutations, however, are nearly normal. These data show that flies unable to increase cAMP levels normally (such as rut and possibly amn) or to respond properly to increased cAMP levels (such as DCO/+) are more sensitive to ethanol-induced loss of postural control. The converse, however, is not observed; dnc flies, whose cAMP levels are several times higher than wild type, display nearly normal ethanol sensitivity, a phenotype that is also observed in males doubly mutant for dnc and amn. Unexpectedly, whereas both rut and amn are ethanol sensitive, males doubly mutant for rut and amn are not significantly different from control (Moore, 1998).
To further investigate the relationship between cAMP signaling and ethanol sensitivity, the adenylyl cyclase (AC) activator forskolin was used to manipulate cAMP levels in adult flies. Control and amnchpd males were fed a 10 µM forskolin solution for 2 or 4 hr prior to assaying their ethanol sensitivity in the inebriometer. Whereas forskolin treatment has no effect on the behavior of control flies, the ethanol sensitivity defect of amnchpd flies is reversed by a 2 hr forskolin treatment. Likewise, treatment of rut1 males with forskolin for 2 hr leads to normal ethanol sensitivity, a result likely due to the activation of another AC. Interestingly, a 4 hr forskolin treatment of amnchpd males further reduces ethanol sensitivity, suggesting that one or more components of the cAMP pathway may have undergone compensatory up-regulation in amnchpd mutants, thereby increasing the system's ability to respond to pharmacologically induced increases in cAMP levels. Taken together, these data indicate that the effects of amn and rut on ethanol sensitivity are directly related to their ability to modulate cAMP levels (Moore, 1998).
A reduction of PKA-C1 function, as observed in males heterozygous for DCO alleles, leads to increased ethanol sensitivity. To corroborate a role for PKA in ethanol sensitivity, adult control and amnchpd males were fed solutions containing 200 µM Rp-cAMPS or Sp-cAMPS for 2 hr prior to their assay in the inebriometer. Rp-cAMPS is a competitive antagonist of cAMP that binds the regulatory subunit of PKA without releasing the catalytic subunit; Sp-cAMPS is an analog of cAMP that activates PKA. Sp-cAMPS treatment of control males does not alter ethanol sensitivity. This treatment, however, completely reverses the enhanced ethanol sensitivity of amnchpd. In contrast, feeding Rp-cAMPS to control males results in increased ethanol sensitivity. Rp-cAMPS treatment has the opposite effect on amnchpd males, partially reversing their increased ethanol sensitivity. While unexpected, this last observation is consistent with the finding that flies doubly mutant for rut and amn do not (unlike single mutants) display increased ethanol sensitivity. Treatment of control flies with the PKA inhibitor Rp-cAMPS for only 2 hr leads to an ethanol-sensitive phenotype similar to that of amn, rut, and DCO/+ flies. This argues that even a relatively short-term inhibition of the cAMP pathway is sufficient to increase ethanol sensitivity (Moore, 1998).
In mammalian cells and tissues, ethanol potentiates receptor-mediated cAMP signal transduction; the mechanisms underlying this effect, however, remain poorly understood. While a direct link between cAMP signaling and ethanol-induced behaviors has not been established in mammals, the responses to acute ethanol are thought to be mediated by alterations in the function of various ligand-gated ion channels. Certain subtypes of GABAA and NMDA receptors are potentiated and inhibited by ethanol, respectively, and both these channels can be phosphorylated by PKA in cells, tissues, or heterologous expression systems. It is tempting to speculate that PKA phosphorylation of neurotransmitter receptors is altered by ethanol and that this contributes to the behavior of the inebriated animal (Moore, 1998 and references).
Drosophila has been successfully used as a model animal for the study of the genetic and molecular mechanisms of learning and memory. Although most of the Drosophila learning studies have used the adult fly, the relative complexity of its neural network hinders cellular and molecular studies at high resolution. In contrast, the Drosophila larva has a simple brain with uniquely identifiable neural networks, providing an opportunity of an attractive alternative system for elucidation of underlying mechanisms involved in learning and memory. This paper describes a novel paradigm of larval associative learning with a single odor and a positive gustatory reinforcer, sucrose. Mutant analyses have suggested importance of cAMP signaling and potassium channel activities in larval learning as has been demonstrated with the adult fly. Intriguingly, larval memory produced by the appetitive conditioning lasts medium term and depends on both amnesiac and cAMP response element-binding protein (CREB). A significant part of memory was disrupted at very early phase by CREB blockade without affecting immediate learning performance. Moreover, synaptic output of larval mushroom body neurons is required for retrieval but not for acquisition and retention of the larval memory, including the CREB-dependent component (Honjo, 2005).
The larval olfactory system is significantly simpler than the adult system with only 21 odorant receptor neurons. To find chemicals that are suitable for larval learning assays, 30 odorants were examined for naive larval chemotactic behavior and they were classified into four groups based on their attractiveness. 19 moderate attractants were examined for their effectiveness on larval appetitive olfactory conditioning. Larvae were exposed to an odor for 30 min in association with 1 M sucrose spread on agar. After conditioning, larvae were gently rinsed with distilled water to remove sucrose and tested for olfactory response on the test plate. For 10 of the 19 odorants, animals that received the odor with 1 M sucrose showed enhanced migration to the conditioned odor with significantly higher RI than control larvae, which had been exposed to the same odor but in conjunction with distilled water. Among the odorants examined, linalool (LIN), Pentyl acetate (PA), and gamma-valerolactone (GVA), which gave the largest RI increments in LIN/SUC conditioning, were chosen (Honjo, 2005).
To examine whether the increase of response index after conditioning is attributable to associative learning, a set of control experiments were performed. Significant response index increase was observed only when larvae were trained with LIN in association with SUC (LIN/SUC); response index did not change significantly from naive larvae when larvae are trained with LIN in association with distilled water (LIN) or sucrose alone (SUC). Notably, neither LIN nor sucrose alone resulted in habituation of larval olfactory responses compared with naive animals. Similar results were obtained with PA, except that conditioning with PA in association with distilled water led to slight desensitization. In contrast, conditioning with GVA in association with distilled water led to strong desensitization. However, the associative conditioning with GVA/SUC overcame the suppression (Honjo, 2005).
It was then asked whether the enhancement of larval response requires simultaneous exposure to both the odor and the reinforcer. As a temporal dissociation control, larvae were successively exposed first to sucrose and then to LIN or vise versa. Whereas simultaneous exposure to both LIN and sucrose (conditioning 1) resulted in enhanced olfactory response, the dissociation control, in which larvae were first exposed to sucrose and then to LIN, led to no enhancement compared with the odor alone control (conditioning 2). The requirement of temporal association between odor exposure and sucrose reinforcement was further confirmed in another set of dissociation controls. Exposure to LIN (conditioning 5) led to slightly higher larval response than conditioning 2, which seems a nonassociative effect caused by the delay attributable to the 30 min mock treatment (for delayed nonassociative effects). Nonetheless, simultaneous exposure to LIN and 1 M sucrose (conditioning 4) led to additional response index increment reproducing associative odor learning. In contrast, separate exposures to LIN and then 1 M SUC (conditioning 6) failed to do so (Honjo, 2005).
It was next asked whether the increased larval olfactory response was specific to the exposed odor. To address this question, larval olfactory responses were tested using odorants other than the one used for conditioning. When larvae were trained with LIN/SUC, PA/SUC, or GVA/SUC, only those trained with LIN/SUC showed significant response index increment in the olfactory test with LIN. Similarly, only larvae trained with PA/SUC showed significant response index increment in the olfactory test with PA. These results thus demonstrate that the enhanced larval response with sucrose is specific to the conditioned odor and suggest that Drosophila larvae discriminate the three odors despite their limited olfactory system (Honjo, 2005).
Whereas the above data emphasizes the importance of sucrose as a positive reinforcer, it is not clear whether response index stimulation is attributable to gustatory stimuli or attributable to higher osmotic pressure of 1 M sucrose than that of distilled water. To clarify this point, larvae were trained with LIN in association with 1 MD-sorbitol, a sugar that is tasteless to the flies. Conditioning with LIN in association with D-sorbitol failed to stimulate larval response index compared with the control, in which larvae were exposed to LIN in association with distilled water (Honjo, 2005).
Most studies on Drosophila associative learning have used reciprocal and symmetrical experimental paradigms with two odors. In contrast, the paradigm here uses only a single odor for conditioning and test. Consequently, this asymmetric nature calls for parallel controls to rule out nonassociative learning such as habituation and sensitization. Nonetheless, the paradigm resulted in significant learning only by the associative conditioning, in which both an odor and sucrose were simultaneously presented to larvae; enhanced larval olfactory response was specific to the odor paired with sucrose, excluding nonassociative sensitization to a broad range of odors. Conversely, it should be noted that strong desensitization was observed for certain odors such as GVA. Even with LIN, which showed no desensitization in immediate learning, delayed nonassociative effects on larval olfactory response were detected, emphasizing the importance of odor choice and careful data interpretation (Honjo, 2005).
Because different sets of larvae are used for control experiments for the stimuli involved, reproducibility of larval responses is critical to the paradigm. At this point, select odorants were used for screened for larval olfactory learning. Thus, of 30 chemicals, several odorants were chosen that produced significant response index increment with sucrose. Many odorants, such as 1-octanol and 4-methylcyclohexanol, which have been used in adult studies, failed to produce significant response index increment. The fact that larvae and adult flies exhibit different olfactory responses also highlights the importance of odorant choice for larval experiments (Honjo, 2005).
Despite its asymmetric design, several points are notable with regard to this paradigm: (1) the simple experimental design minimizes stress on larvae, which could affect learning performance; (2) the paradigm generates medium term memory (MTM) that lasts up to 3 h; (3) the paradigm is free from odor discriminative task. Because the larval olfactory system is considerably simpler than the adult system, simultaneous discrimination of different odors could complicate animal responses, although other studies have used two-odor paradigms; (4) because only a single odor is applied to larvae during training, the simple design of this paradigm may be of use in imaging of neural representation of the conditioned odor in the brain during learning and memory (Honjo, 2005).
Adult flies with amn mutations show a reduction in immediate memory as well as a more profound reduction in MTM. In this paradigm, amn larvae show reduced but significant immediate learning/memory. In the adult brain, the AMN peptide is expressed in dorsal paired medial (DPM) neurons that are situated medially to MBs and ramify throughout the MB lobes. Little is known about the network of the DPM neurons and the AMN expression pattern in the larval brain (Honjo, 2005).
Studies with Aplysia, mice, and adult Drosophila flies show that CREB-dependent transcription is required for cellular events underlying LTM. These studies have shown that CREB functions as a conserved molecular switch for LTM, which is thought to be induced several hours after training. Moreover, intervals between trainings or stimulations are generally required to produce CREB-dependent long-term effects (Honjo, 2005).
The larval CREB-dependent memory is stable for only medium term. Moreover, this paradigm continuously exposes larvae to an odor and sucrose during training, a condition similar to massed training of adult flies. Intriguingly, CREB is recruited shortly after learning in larvae; a significant portion of 30 min memory was disrupted by the CREB blocker, whereas immediate learning was not. If the larval MTM is induced after STM as in the adult fly, this very early CREB requirement might imply fast transition of memory phases. Alternatively, the CREB-dependent memory might also be generated independently. Intriguingly, it has been proposed that CREB can be activated independent of STM in long-term synaptic facilitation in Aplysia. In addition, although memory performance becomes undetectable in 3 h, the requirement of CREB activity suggests neural mechanisms that are in part shared with LTM in the adult fly. In fact, memory decay after CREB blockade is somewhat slower than in amn mutants. Furthermore, whereas CREB blocker has been shown to suppress 1 and 7 d memories, whether the blockade has more immediate effects is not known, leaving the possibility that CREB could be recruited early in the adult fly as well. Notably, memory performance in the adult fly tends to be higher with spaced training than with massed training already at several hours (Honjo, 2005).
Biochemically, CREB is activated by phosphorylation in response to diverged extra cellular stimuli. Among them, the protein kinase A (PKA) plays a central role in phosphorylation of CREB1-a, the catalytic subunit. Because the larval memory is completely disrupted in dnc and rut mutants, the cAMP-PKA pathway might be involved in the early activation of CREB in larvae. Alternatively, intracellular pathways other than PKA could also be recruited to mediate CREB activation. Intriguingly, increase of intracellular cAMP is known to activate mitogen-activated protein kinase in Aplysia, which in turn phosphorylates CREB2-b, the regulatory subunit, allowing transcriptional activation by the catalytic CREB isoform in the nuclei (Honjo, 2005).
The adult MBs are highly complex structures with three sets of lobes, each of which might participates in different memory traces. In contrast, the larval MBs exhibit a remarkably simple projection pattern with only a single set of lobes. In addition, recent studies have revealed straightforward organization of the larval olfactory system with only 21 olfactory receptor neurons targeting the 21 antennal lobe glomeruli, from which projection neurons target the larval MB calyx that consists of ~28 glomeruli (Honjo, 2005).
The finding that larval MB output is essential for memory retrieval discloses functional importance of the larval MBs and directly demonstrates anatomical commonality of memory networks between the larval and adult brains. Furthermore, the results that larval MB output is not required for memory acquisition and retention suggest that larval olfactory memory is localized upstream of larval MB synapses, in either MB neurons themselves or upstream circuits such as antennal lobes. Combined with the recent advances in functional neural imaging, the simple and identifiable neural network of the larval olfactory system will help further elucidation of the cellular basis of learning and memory in the brain (Honjo, 2005).
Animals have to judge environmental cues and choose the most suitable option for them from many different options. Female fruit flies selecting an optimum site to deposit their eggs is a biologically important reproductive behavior. When given the direct choice between ovipositing their eggs in a sucrose-containing medium or a caffeine-containing medium, female flies prefer the latter. However, the neural circuits and molecules that regulate this decision-making processes during egg-laying site selection remain poorly understood. The present study found that amnesiac (amn) mutant flies show significant defects in egg-laying decisions, and such defects can be reversed by expressing the wild-type amn transgene in two dorsal paired medial (DPM) neurons in the brain. Silencing neuronal activity with an inward rectifier potassium channel (Kir2.1) in DPM neurons also impaired egg-laying decisions. Finally, the activity in mushroom body αβ neurons was required for the egg-laying behavior, suggesting a possible 'DPM-αβ neurons' brain circuit modulating egg-laying decisions. These results highlight the brain circuits and molecular mechanisms of egg-laying decisions in Drosophila (Wu, 2015).
amn encodes a preproneuropeptide with limited similarity to pituitary-adenylyl-cyclase-activating peptide (PACAP). It has been reported that AMN plays a critical role in behaviors of Drosophila such as olfactory memory and sleep (Liu, 2008). To examine the role of the amn gene in egg-laying decisions, a collection of amn mutants were analyzed for their egg-laying preference in the behavioral chambers. Interestingly, amn1, amn28A, amnc651, and amnX8 mutants showed significant defects in egg-laying preference compared to wild-type flies. The egg-laying preference was further examined in the chamber containing sucrose or caffeine substrate in one side and a plain substrate in the opposite side. Consistent with the previous findings, wild-type female flies avoided laying eggs on sucrose or caffeine substrates when the other option was a plain substrate. All the amn mutants show significant difference in egg-laying preference in sucrose/plain or caffeine/plain chambers compared to wild-type flies. These results indicate the amn gene is critical for egg-laying decisions in sucrose/caffeine, sucrose/plain, and caffeine/plain mediums (Wu, 2015).
Although the amn gene is expressed throughout the fly brain, targeting expression of the amn gene in two DPM neurons restores the olfactory memory in amn mutant flies (Waddell, 2000). Tests were performed to see whether the amn gene product in DPM neurons is involved in egg-laying decisions. A GAL4/UAS system was used to target expression of the wild-type amn transgene (amn+) in DPM neuron by applying three independent DPM specific GAL4 drivers, the C316-GAL4, VT6412-GAL4, and VT64246-GAL4. amn1 is an EMS-induced mutation in the allele of the amn gene that causes a significant reduction in the amn transcript. Therefore, amn1 was chosen to perform the following rescue experiment. Flies carrying the amn1/amn1; +/+; C316-GAL4/UAS-amn+, or amn1/amn1; +/+; VT6412-GAL4/UAS-amn+, or amn1/amn1; +/+; VT64246-GAL4/UAS-amn+ showed normal egg-laying preferences compared to wild-type flies, indicating that targeting expression of the amn transgene in DPM neurons restored typical egg-laying preference. In addition, acute silencing of the neuronal activity in DPM neurons by an inward rectifier potassium channel (Kir2.1) disrupts egg-laying preferences, suggesting a role of neurotransmission in DPM neurons for execution of normal egg-laying preference (Wu, 2015).
The fibers of DPM neurons innervate the mushroom body, and both axons and dendrites are evenly distributed in the lobes and the anterior peduncle of the mushroom body. Therefore, the role of the mushroom body neurons was examined in egg-laying preferences of female flies. The Drosophila mushroom body consists of 2000 neurons in each hemisphere of the brain, and the neurons in the mushroom body can be classified into the γ, α'β', and αβ subsets. The effects were examined of acute inhibition of activity in different subsets of mushroom body neurons by tubP-GAL80ts; UAS-Kir2.1 combined with R16A06-GAL4 (γ neurons) or VT30604-GAL4 (α'β' neurons) or VT49246-GAL4 (αβ neurons. Surprisingly, only inhibiting the neuronal activity in the αβ neurons disrupted the normal female egg-laying preference. These data suggest that the release of the AMN neuropeptide from DPM neurons onto the mushroom body αβ neurons regulates egg-laying preference in female flies (Wu, 2015).
The egg-laying site selection by female fruit flies provides a suitable system to study the cellular mechanisms of a simple decision-making behavior. When given the direct choice between a sucrose-containing medium and a caffeine-containing medium, flies prefer to lay eggs on the latter. This decision-making process during egg-laying site selection is unchanged in aged animals, suggesting that aging does not dramatically alter the neural activity involved in egg-laying decisions (Wu, 2015).
amn1 is the first amnesiac mutant isolated from the behavioral screening for olfactory memory mutants. This study has identified the crucial role of the amn gene on egg-laying decisions in female flies. The egg-laying preference is altered in amn1, amn28A, and amnC651, and amnX8 mutants compared to wild-type flies, implying that the amn gene product is important for normal egg-laying decisions. Interestingly, it was observed that the amnX8 showed significant difference in egg-laying preference in sucrose/caffeine or sucrose/plain medium compared to the other amn mutants. The original amn1 is an EMS-induced mutant allele in the amn gene while amn28A and amnc651 are P-element-induced mutations in the amn gene. The amnX8 was made by imprecise excision of the P-element from amn28A, and a significant increase in ethanol-sensitive phenotype was found in amnX8 compared to amn1 and amn28A. It is noteworthy that amnX8 contains possibly other GAL4 insertions elsewhere in the genome left after excision of amn28A, which may cause a significant negative value of egg-laying preference index in sucrose/caffeine medium. Genetic expression of the wild-type amn transgene in DPM neurons of amn1 mutant flies restores the deficiency of egg-laying preference, suggesting that the expression of AMN in DPM neurons is sufficient for normal egg-laying decisions. The AMN neuropeptide is a homologue of the vertebrate PACAP that mediates several physiological functions through stimulation of cAMP production, implying that the cAMP-signaling pathway is important for decision-making processes during egg-laying site selection in Drosophila (Bhattacharya, 2004; Wu, 2015 and references therein).
Both the axons and dendrites of DPM neurons are evenly distributed in different lobes of the mushroom body, suggesting that DPM neurons receive from and transmit to the mushroom body. It has been reported that the neurotransmissions from DPM or mushroom body α'β' neurons are required for olfactory memory consolidation. In addition, the projections of DPM neurons to the α'β' lobes of the mushroom body are sufficient for stabilizing olfactory memory. These data suggest the possible reciprocal feedback circuits between DPM-mushroom body α'β' neurons for olfactory memory consolidation. The current data indicate that AMN release from DPM neurons is critical for normal egg-laying decisions. Silencing the activity in mushroom body αβ neurons also affects this behavior, suggesting that the neural circuitry downstream of DPM neurons modulates egg-laying decisions. However, the neural activity in mushroom body α'β' neurons is not required for normal egg-laying decisions, which indicates the involvement of separate subsets of mushroom body neuron during olfactory memory consolidation and egg-laying decisions. In addition to the AMN neuropeptide, it has been shown that DPM neurons also release serotonin (5HT) onto the mushroom body αβ neurons via the action of the 5HT1A receptor. Whether 5HT and the 5HT1A receptor are required for egg-laying decisions is still unknown (Wu, 2015).
Interestingly, a recent study identified that different subsets of dopaminergic neurons play opposing roles in egg-laying preference on ethanol substrate in a concentration-dependent manner (Azanchi, 2013). Neuronal activity in the mushroom body α'β' neurons and the ellipsoid body R2 neurons is also required for normal egg-laying preference for ethanol in female flies (Azanchi, 2013). It is speculated that egg-laying decisions on different substrates (i.e. different concentrations of ethanol-containing foods or sucrose/caffeine containing medium) are mediated by independent subsets of mushroom body neurons. Further study is needed to establish the molecular and neural circuits in the mushroom body involved in decision-making processes during egg-laying site selection in Drosophila (Wu, 2015).
Amnesiac has an N-terminal signal peptide that functions in protein secretion and four putative dibasic cleavage sites whereby the protein could be cleaved into peptides (Feany, 1995).


text:
Home History of the OED Rewriting the OED
Today's OED offices in Oxford and New York are a hive of lexicographical activity. Over seventy editors work on updating the text of the dictionary for its Third Edition (2000-). Every three months the entire OED database is republished online, with new words added for the first time and older entries revised according the exacting standards of modern historical lexicography.
The Oxford English Dictionary is changing. In the first comprehensive revision undertaken since the original volumes were published between 1884 and 1928, every word in the Dictionary is being reviewed to improve the accuracy of definitions, derivations, pronunciations, and the historical quotations.
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A staff of 120 scholars, research assistants, systems engineers, and project managers, plus approximately 200 specialist consultants and readers, have been working on this project since 1993, and since March 2000 the results of their editorial work have been published in quarterly instalments. This revision of the OED marks a new chapter in our understanding of the history and development of the English language.
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The Dictionary has been updated before, but has never received such a thorough overhaul as that currently in hand. Previous updates have added new terms, but the text of the original volumes has not changed since they were published in 1928. In the intervening century more and better resources have become available to language scholars. New historical dictionaries cover different varieties of English, specific periods of the language's development, and particular subject areas. A multitude of scholarly articles and books have been published that give a clearer understanding of the etymology of English, especially the history of words that have been borrowed from other languages. Countless other resources from both the distant and recent past are now helping scholars to refine and expand the Dictionary's coverage of the formal, colloquial, slang, and dialect vocabulary of English since the twelfth century.
Through this productive but painstaking process today's editors are creating a document that gives a more accurate representation of each word's history and development, as well as a fuller chronological and geographical coverage of the English language. Work on the revision programme has already resulted in over one in every four definitions revised being augmented significantly with data on earlier usage.
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The full-scale revision of the entire Dictionary is a fascinating process that will provide readers with many new insights into word meanings and the history of the English language. Why have some words fallen into disuse? Did the great authors such as Shakespeare and Chaucer really invent as many new words as they are given credit for, or does new information now show that many of these words have earlier, popular, origins? Which words have fallen out of use since the original Dictionary was published? These are just some of the questions readers can research as the revision proceeds.
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The online Dictionary is now available on this site to subscribers, and we aim to release new batches of revised entries every quarter, linking them to the original versions for comparison. This is an entirely new product, a natural milestone in the history of the Oxford English Dictionary, which will ensure its future as an ever-growing and developing record of the language.
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text:
Karl Gösta Liebert (* 11. März 1916 in Torsby; † 17. November 1998 in Sävsjö) war ein schwedischer Indologe.

Gösta Liebert war der Sohn des Facharztes Karl Liebert und Hilda Karlssons. Er erwarb 1935 sein Reifezeugnis in Göteborg, wurde 1939 Philosophiae Candidatus in Lund, 1944 Philosophiae Licentiatus () und 1949 Philosophiae Doctor mit der Abhandlung Das Nominalsuffix -ti- im Altindischen in Göteborg. Von 1940 bis 1944 war er Angestellter in der Universitätsbibliothek Lund.

1949 wurde Gösta Liebert Dozent für Sanskrit und vergleichende Sprachwissenschaft an der Universität Lund und wirkte als Professor pro tempore sowohl dort 1950 und 1955 als auch in Uppsala 1951–53. Von 1955 bis zu seiner Emeritierung 1982 war er Professor für vergleichende Sprachwissenschaft und Sanskrit an der Universität Göteborg.

1971 wurde er zum Mitglied der Königlichen Wissenschafts- und Literaturgesellschaft in Göteborg erwählt.

Veröffentlichungen
 Das Nominalsuffix -ti- im Altindischen: ein Beitrag zur Altindischen und vergleichenden Wortbildungslehre, Göteborg, 1949, LIBRIS 420126
 Über das enklitische Pronomen Vaḥ als Subjektskasus im Rigveda, 1950, Lund, LIBRIS 1402274
 Zum Gebrauch der w-Demonstrativa im ältesten Indoiranischen, Lund, 1954, LIBRIS 1442682
 Die indoeuropäischen Personalpronomina und die Laryngaltheorie: ein Beitrag zur Erforschung der Pronominalbildung, Lund, 1957, LIBRIS 1239202
 Iconographic dictionary of the Indian religions: Hinduism, Buddhism, Jainism, 1976, Leiden

Literatur
 Harnesk Paul, Vem är vem?. 3, Götaland, utom Skåne, Halland, Blekinge., 1965, S. 654
 Harnesk Paul, Minnestal hållna vid högtidsdagarna 1999-2000, 2001, S. 37–42

Indologe
Hochschullehrer (Universität Göteborg)
Mitglied der Kungliga Vetenskaps- och Vitterhetssamhället i Göteborg
Schwede
Geboren 1916
Gestorben 1998
Mann


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text:
Borikhamxai ou Bolikhamxai é uma província do Laos. Sua capital é a cidade de Muang Pakxan.

A província foi criada em 1983 com partes das províncias de Khammouane e Vientiane.

Em junho de 1994, a província cedeu parte de sua área para a formação da região ou zona especial de Saysomboun.

Distritos

 Borikham
 Thaphrabat
 Paksan
 Viengthong
 Pakkadeng
 Khamkeut

Províncias do Laos


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Exactly one week ago, on Monday night, Crystal, Caitlin, and I hailed a cab in Midtown and ventured to the New York Design Center at 200 Lex for our very own launch party (Anne was coming from downtown). The Rue Magazine launch party, to be more specific. The night was perfect: the weather, the location, the ambience, the guests, the food, the champagne, the fashion... it was a fairy tale dream.
I kept thinking, "Where am I? This isn't my life... I should be at home with Nate and the puppies, wearing sweats and sipping Diet Coke while I blog and sing Dog Days Are Over."
Alas, I was not at home. I was in New York City. Living. It. Up.
Serendipity perfectly defines last week. It just so happened design bloggers from around the world flew into NYC for the Nate Berkus show - many of whom are ladies I've gotten to know over the past year of blogging. And it was such a delight that so many of them were able to make it to the Rue launch party! We got to meet and laugh in person. Wow. What a crazy concept. Of course, this wonderful event would have never happened without the support and generosity of the NYDC PR team! Thank you a million times over, ladies!
Before I show more pics, we must first discuss the outfit.
The dress I ended up wearing was - pause for shock - rented. Yes. I thought what better time to try out Rent the Runway than for my fabulous NYC launch party? And I cannot say better things about the experience! I recommend it ten times over. After much debate, my very helpful and always fashionable stylist picked out this black one-shoulder from Mark & James by Badgley Mischka. I've been wanting to try a one-shoulder dress for quite some time (mainly since seeing how hot Lea Michele always looks on the red carpet), and the That's So Fringe dress fit the bill of a classic look shaken, not stirred.
My clutch was Tory Burch tortoise shell, and my heels were black suede Louboutin's. Needless to say, I felt fancy-pants.
The Rue Crew: Crystal, me, Anne, Caitlin, Will and Bri. Together at last. And looking quite dapper if I do say so myself.
As soon as I saw the talented and glamorous Rue Mag cover models, Ron Woodson and Jaime Rummerfield, I had to steal a photo with them.
So many bloggers, all in one place. Marianne, Camila, Mackenzie, Crystal and me.
I finally got to meet the talented and sweet Emily Clark! She and her friend made it to the party even though they had just landed in NYC (no joke - their luggage was in the hallway).
Rolando Santana - the fashion designer behind the yellow dress that I wore to both my sister's wedding and Nate's sister's wedding this summer (see profile picture). After seeing that I blogged about him several times, he invited me to his fashion show that was last Thursday (it was amazing - pictures to come!), and then he and his PR team all came to the Rue launch! Yay for supportive people in the design world!
Adrian (Kelley Moore's assistant), Crystal, Kelley Moore (host of the fabulous dinner party), me, Laure Joliet (photographer), and Cassandra (Coco+Kelley) - I literally cannot choose a favorite dress. Sparkles, vibrant colors, J.Crew, and one-shoulder drama. I loves!
The beautiful Century Furniture showroom in the New York Design Center where our party was held.
So you may remember me posting here and here about my admiration for designer Emily Henderson, winner of HGTV's Design Star. Well here I am with Emily Henderson! No big deal. Totally normal. Just your average Monday night. We're pretty much besties.
Suffice to say, it was a great night. Better than we could have hoped. Of course, after several hours of standing on our feet and chit-chatting away, we were tired, thirsty, and most importantly: HUNGRY. So we hopped in a cab and headed downtown to a little place I like to call Heaven (also known as Luke's Lobster).
See how happy I am with my lil' lobster sandwich? Yum.
And that, ladies and gentlemen, was night two.
I adore the picture of you and the lobster sarnie! Halair!
What a fabulous looking time! Glad the launch was such a success and of course I love the magazine!
What a fab dress. Love the shoulder detail!
You guys look like you had so much fun. Congratulations on a job well done!
aw so much fun!! you look gorgeous!!!
Such fabulousness!! I love seeing and reading all about your fun. It's all just too good!
Love the dress! You look fabulous.
I ADORE the dress you wore!! I've always wanted to try Rent the Runway..I agree this was the perfect time to try it!
Oh.My.Goodness!!!! This is incredible! Congratulations my dear, you deserve this so much. I cannot wait to hear more about your trip!
Fantastic dress... and looks like such a fun night.
you looked stunning! Looks like a fab time!
The rental dress is so fabulous. Everyone looks very professional looking and having a fun time. One thing about the color, I'm not sure if anyone else has said, it's hard to read the yellow. Could you change it to a darker gold?
Looks like a ball! I'm so bummed I couldn't get in to the city until Tues morning - looks like I missed a LOT.
Three things: the idea of a rental dress is a fabulous one. And you look wonderful in the dress you picked out.
A redesign of your site!!!
This comment is long overdue... but we had the best time meeting you, Alaina! Thank you for helping us feel so welcome!


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text:
Let Kevin play
Guy Greco started this petition to NYSPHSAA section 3
Hello, my name is Guy Greco, I'm starting this on behalf of my son Kevin Greco in response to the recent decision made by a section 3 committee to rule my son ineligible for this 2019-20 basketball season. I'm trying anything I can here to help my son not lose an entire scholastic year. I feel that Kevin is being treated unfairly for making all the right decisions to better his life at this time. Please give me a moment to explain. Recently over the summer Kevin came to my wife and I and expressed concern about his growing depression about school and he thought a change would be beneficial. His grades plummeted last school year and we noticed changes in his attitude and behavior. We made numerous doctor appointments for him and our family dr. diagnosed Kevin with mild depression. Unfortunately for our family we have a history with mental health disorder as my daughter went through the same sort of situation and after a transfer ended finishing her diploma elsewhere. Unfortunately for us we couldn't just pick up and move however we are a very close family and are lucky to have wonderful parents and siblings to always offer help. Now approximately three months into the school year, Kevin is thriving in his new setting. Grades are great, teachers speak very highly of his wonderful attitude and leadership skills. I feel like he is now being penalized for making the right decisions in his life by not being allowed to play for the Old Forge basketball team this season. Because of a minor transfer rule. I will say Kevin has been handling the decision with great class but we're talking about a 16 year old young man here. This decision is basically taking away a full season for him and we all know how quick high school is. A child is only a child once and I feel it should be in the best interest of not only section 3 but of all the school administrators to put the child first. The administration at Old Forge has been phenomenal throughout this process. I also feel because my brother Tom is a coach for Old Forge the decision by the board, who are local AD's at other schools, was unfair and it penalized my son. That all being said, I'm hoping there is some how some way we can get my son into uniform and playing for Old Forge basketball this season. They are only 2 games into the season and he'd love nothing more than to suit up and help his under manned 7 team mates and friends
Guy Greco


text:
State Government reward of $250,000 announced for 1964 murder
Published: 9th of July 2019 Comments:
Community Law & Safety
Today, the Minister for Police and Corrective Services Mark Ryan announced a significant reward for information relating to the murder of 22-year-old Vincent Raymond Allen in 1964.
Vincent was last seen alive in the Warwick area on April 18, 1964.
He had been employed as a labourer and had worked on the construction of the Leslie Dam.
Despite an extensive police investigation, Mr Allen's body has never been located and in 1980 the State Coroner declared Mr Allen to be deceased and likely to have been murdered in or around the Warwick area.
Minister Ryan said the renewed investigation into the murder of Mr Allen had been conducted by detectives of State Crime Command's Cold Case Unit, within the Homicide Group.
"This is a dedicated group of officers who are committed to investigating some of Queensland's oldest unsolved murders, applying the newest technology and investigative techniques to find answers and bring those who have committed these crimes to account," Minister Ryan said.
Detective Inspector Damien Hansen said: "I would hope the passing of well over 50 years would give anyone who has information relating to this crime and has kept it to themselves the incentive to come forward.
"However, if time is not enough then the offer of this significant reward may help.
"Quite often when we announce a reward the focus is on the monetary value of the offer.
"I feel it important to stress this reward also comes with the opportunity for indemnity from prosecution.
"This means that anyone who was an accomplice to the crime (and did not commit the act of murder) and comes forward to police first, could qualify for the indemnity.
"We often find that over such a long period of time, what once stood as an unwavering allegiance to a friend or mate, should no longer have hold over you.
"We urge you to come forward now as this may be your last chance to help us find the person responsible for this young man's murder," Detective Inspector Damien Hansen said.
Anyone who may have further information or has information relating to Mr Allen's movements in the days leading up to his last sighting is also asked to contact police.
Any information is welcomed, and no information is too trivial.
Minister for Police and Minister for Corrective Services
The Honourable Mark Ryan
Recent articles by this organisation (10)
Mark Ryan MP : Minister for Police and Corrective Services :
1 William Street, Brisbane Qld 4000, Queensland Wide
Showing 10+ recent articles for this business
Capabilities of new Water Police vessel demonstrated at the Sunshine Coast 16 July 2019 | Minister for Police and Minister for Corrective Services, the Honourable Mark Ryan MP and District Officer for Sunshine Coast District, Superintendent Darryl Johnson have attended a demonstration of a new water... More information...
Mooloolaba Police Beat work starts this month 10 July 2019 | Work will commence this month fitting out the new Police Beat at the Mooloolaba Wharf complex. More information...
State Government reward of $250,000 announced for 1964 murder 09 July 2019 | Today, the Minister for Police and Corrective Services Mark Ryan announced a significant reward for information relating to the murder of 22-year-old Vincent Raymond Allen in 1964. More information...
QFES trucks pay respect to Queensland's diversity for NAIDOC Week 10 July 2019 | If a picture paints a thousand words, then Queensland Fire and Emergency Services is doing a lot of talking during 2019 NAIDOC week. More information...
Palaszczuk Government delivers on election commitment to Queensland car owners 05 July 2019 | The LNP scrapped Queensland's membership of the National Motor Vehicle Theft Reduction Council. More information...
Taskforce Flaxton response 05 July 2019 | The Minister for Corrective Services, Mark Ryan, today released the Palaszczuk Government's response to the Crime and Corruption Commission's Taskforce Flaxton report into corruption risks and corruption in... More information...
The Fitzgerald Inquiry – A history lesson we must never forget 03 July 2019 | Thirty years ago Tony Fitzgerald shone a spotlight on a corrupt culture that had somehow, astonishingly, flourished in plain sight of those at the highest levels of the police service and government. More information...
Introducing the T Litter of crime-fighters 01 July 2019 | They are Tank, Turbo, Thurston and Trigger for the male dogs and Trixie and Tay Tay for the female dogs. More information...
Launch of school holiday road safety campaign Operation Cold Snap 26 June 2019 | Minister for Police and Minister for Corrective Services, the Honourable Mark Ryan MP joined Assistant Commissioner Mike Keating at Suncorp Stadium today for the official launch of the school holiday road safety... More information...
Valuable discussions had as the QPS hosts the Third Australasian Indigenous Family Violence Policing Conference 20 June 2019 | Leaders, health and well-being professionals, Indigenous Elders and police were invited by the QPS to attend and share anti-domestic violence strategies regarding families in Indigenous communities throughout... More information...
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Edwardsville High School Softball Stadium Project.
All coaches are strongly encouraged to take this online certification.
Once the certification is completed, that coach will receive an additional $5 million in insurance coverage from ASA. The online certification cost is $25 for a 1st time coach and $20 for a 2nd or 3rd time coaches.
Parking on the grass in Greentree Park across from KAA will no longer be permitted by the City of Kirkwood. Vehicles parked in this area will be ticketed and/or towed. We would encourage you to park in the paved parking that is available in the Greentree Park Area. We have entered into an agreement with the Family Golf Center to allow our patrons to use their lot. Please be respectful and do not liter their property as we wish for this relationship to continue in the future.
We practice a Drost Park. Go to locations for a map to the park. This link is to the Khoury rec league in which some of our select players also play in for fun.
Check out their FAQS page, really good.
Creators of great team banners!


Mirtec Europe Ltd. have a highly trained team of technical engineers with hundreds of installations worth of experience between them.
The team can offer many levels of support from telephone, email, WebEx video, and of course hands on. There is an open house policy where customers can come and work with the team on new technologies and quickly learn how to get the most out of their AOI system.
We have a full range of Mirtec equipment at our demo facility including benchtop, inline as well as X-Ray, and our experienced support team are always happy to assist and advise.
As well as individual visits we will be hosting user group meetings from 2010, these will be advertised via the industry news channels as well as by your local distributor and Mirtec Europe direct.


Crafted from moisture-wicking stretch-jersey, Olympia Activewear's tank is designed to keep you comfortable throughout your workout. This flexible style has a built-in bra for support and a racer-back that ensures a wide range of movement. Pair it with the matching leggings.
Shown here with: adidas by Stella McCartney Yoga mat.