As soon as Miami Dolphins quarterback Ryan Tannehill's knee buckled on a routine rollout play this past Thursday, the second-guessing of how the team and player handled his original injury began. Instead of opting for the better long-term solution back in late December to fully stabilize Tannehill's knee, Miami, Tannehill and independent doctors decided to try the non-surgical route, which was reportedly green-lighted by several parties. But with the benefit of hindsight after his non-contact injury, the Dolphins must now do the right thing for his future and push the surgical option.
Allowing him to sit for half the season and then play would be as reckless as their original decision, but no decision has been made yet. Season-ending surgery is the expected route per two Dolphins team sources. After that, the team will move quickly to secure a veteran quarterback.
Before we get into who the Dolphins should and will look at, I want to note that Tannehill's tenure has been underrated by many media members. Though Tannehill's not in the elite category, he's developed into a team leader and one of the most accurate passers in the league over the last few seasons. It's almost comical that Tannehill suffered an injury right before making his first playoff appearance, and again before a season when his surrounding cast was finally ready to properly help.
Even with an atrocious guard situation and health concerns at center and tight end, the 2017 Dolphins were primed to have their best offense during the Tannehill-era. The inevitable drop-off the offense will have with another signal-caller will be more notable over the course of a full season than the four full games he missed last year, though the duds backup Matt Moore had in Week 17 and the playoff game against Pittsburgh was a glimpse of how limited teams are without an above-average quarterback.
Tannehill boasts rare toughness and poise, willing to take huge hits to deliver passes. His ability to hit tight passing windows while still leading his receivers is another strength that few other quarterbacks in the world can routinely execute. While he's still inconsistent from half-to-half, so are all but a handful of quarterbacks. It'll be impossible to replace Tannehill this season, and even long-term, it's much more likely the team goes back to awful play at the position than upgrading right away.
This, along with his leadership and personality, is why the Dolphins have continued to back Tannehill both publicly and privately since Gase was hired. Barring a major setback with Tannehill's knee after he presumably has surgery, he will be back as the starter in 2018, even though Miami can escape his contract for just $4.6 million. Multiple team and rival team sources alike agreed that Tannehill's own competitiveness and drive to play was a factor in why he didn't opt for surgery after the initial injury, but it backfired.
The Dolphins chose to try a shortcut and now they'll be in a tough position as the roster is built to win now but are missing the most important player on the offense, with no guarantee he'll ever be 100%. Still, the team won't have the resources to replace his roster spot. They have $17 million in cap space right now, at least 60% of that will be allocated to his replacement, and this will have a trickle-down effect to receiver Jarvis Landry's extension, and multiple other veterans who must re-work their deals next offseason. If Miami could have rolled over the $17 million, they would have had $20 million to use if they wanted to go another direction, pending any other veteran releases.
Those candidates could include Vikings quarterback Sam Bradford, if Teddy Bridgewater proves healthy, Chiefs quarterback Alex Smith, Saints quarterback Drew Brees (the ultimate long-shot and the only quarterback the team would potentially be interested in even if Tannehill were healthy, per a source), Kirk Cousins (who will receive interest from the Jaguars, Jets, 49ers and potentially the Broncos and price out Miami), and Jimmy Garoppolo, who will take over the Patriots kingdom after Brady retires next offseason (that's my own theory).
Because Tannehill has a friendly contract, they'd open just $15 million by releasing him next year. Guaranteeing an equal or lesser quarterback more money would be foolish, and the team knows it. This is another example of a Madden-like mindset that some have where the team can cut half their players and easily replace them through free agency. It's much more likely the Dolphins will draft a quarterback and bring Tannehill back.
As far as options for this season, the team has been transparent about their process, even to the media. Jay Cutler is their preferred option, though nothing will pick up until the Tannehill decision has been made. Cutler and Miami have been playing chicken as far as the money, but rival agents expect him to get around $10 million plus incentives, leaving Miami with little else to work with this season. He had no interest in playing for the Jets, and Houston landed Deshaun Watson in the draft, killing any expected interest there.
Colin Kaepernick's name has been bandied about as well, and the team would be willing to explore signing him if Cutler decides against joining Miami. The team fully supports players willing to make political statements, which is a credit to owner Stephen Ross. Kaepernick and Cutler would be significant upgrades on Moore, who the team has little interest in trotting out as the starter despite the advantage of sticking with him as far as future cap flexibility.
The disadvantage of waiting longer on Tannehill's knee is that Kaepernick won't have as much time to practice with the team, which they feel is something Cutler won't have to deal with since Gase and Cutler have worked together in the past. But they also agree that anyone else will be a step down from Tannehill, so they want to be 100% on any decision.
Anyone else is considered unlikely or a backup to Moore. That means no to Peyton Manning, Alex Smith, Teddy Bridegwater, or any other starter worth a damn. Trevor Siemian from the Broncos and Brock Osweiler from the Browns were mentioned to me in various conversations but those were more of casual mentions. Though Osweiler wouldn't require other roster moves by the Dolphins to fit his bloated $16 million contract since they have a little over $17 million available.
One last thing; any notion that Tannehill, a pre-med major at Texas A&M, should have any input based on his educational background, is ridiculous. Per A&M's own website a pre-med major includes just three biology classes, which is one more than most students have to take as an elective.


World Food Programme (WFP) is the food aid agency of the United Nations, annually providing food assistance to more than 100 million people worldwide.
WFP Nordic Office is based in Copenhagen and is responsible for advocacy and outreach activities across the Nordic region, in collaboration with partners, stakeholders and colleagues in the field and Rome headquarters.
Through our internship programme we employ information assistants from Norway, Sweden and Finland respectively, as one way of ensuring perspectives from the main countries under our mandate.
An internship with the WFP Nordic Office provides opportunities for students that are skilled and passionate on joining WFP in advocating against hunger worldwide. Under supervision and in teams, you will function as focal point on WFPs information work in your respective country and in the Nordic region.
Generate and translate web content, also for new social media.
Enrolment continuing throughout the internship at university level or graduate school is a precondition. It is desired that applicants have completed at least two years of undergraduate studies and are majoring in Communication Studies, Political Science, Sociology, Development Studies or other relevant field.
Verbal and written fluency in Swedish, Finnish or Norwegian and a good command of written and spoken English, which is the working language in office.
Good command of the MS Office Package.
WFP pays a monthly remuneration (equivalent to U$ 500) as a contribution to the costs of living in Copenhagen.
Application in English, including CV and a cover letter should be e-mailed to the address below, marked "WFP Nordic Office Internship". Deadline is November 16th 2009. Telephone interviews will take place during week 48.


text:
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import { Router } from '@angular/router';
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declare var $: any

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redpajama_set_name: RedPajamaGithub


Senator CLEMONS - I wish to ask the Minister of Defence a question, without notice, arising out of his answer to Senator Dobson's question. It is whether the Senate may congratulate him beforehand on having set aside a sufficiently large sum of money to provide for the establishment of naval cadets in his new scheme relating to the Defence Forces ? I draw a distinction between naval cadets and military cadets. I understand that the answer of the Minister referred exclusively to military cadets. Will he inform me whether a sum of money will be made available for naval cadets as separate from military cadets ?
Senator PLAYFORD - I expect that I shall be able to make provision next year in regard to naval cadets ; but, in the meantime, I am communicating with Captain Creswell, and we are trying to inaugurate a scheme which I hope to be able to communicate to the Senate next year.


The Conservatory of Recording Arts and Sciences (CRAS), a leading audio recording, engineering and production school, recently expanded its curriculum with six weeks of "audio for television broadcast" training. To support that effort, a full complement of professional broadcast audio and communications equipment was installed. This included Studio Technologies' Model 210 Announcer's Console and Model 41 Audio to IFB Interface units.
CRAS prides itself on teaching its students how to navigate their way through the multiple facets of audio production, including allowing them to take part in the production of live webcasts. The school even provides students with a mobile production unit to gain experience covering live events, such as local sports games in and around the Phoenix area. CRAS installed Studio Technologies' gear in the OB truck, as well as in its broadcast facility. All students will be required to learn how to operate this equipment while completing the new curriculum's "audio for television broadcast" component.
The Model 210 Announcer's Console is a compact unit that features an IFB input and a single talkback output. It is suitable for a variety of applications, including on-air television sports broadcasting. The Model 41 Audio to IFB Interface is an advanced single-rack space unit designed to link matrix intercom systems with IFB-compatible beltpacks and announcer's consoles. Its headphone output and dual LED level meters make it optimal for sophisticated monitoring of audio associated with IFB circuits.
The Conservatory of Recording Arts and Sciences now offers a 36-week educational program that prepares students for a multitude of careers in audio production. Upon completion of the curriculum, students are prepared for entry-level positions in fixed and mobile audio production facilities. Past students have gone on to win Grammy and Emmy awards, become editors, work in post-production, and manage the sound departments of post production houses, among other achievements.
CRAS, the Conservatory of Recording Arts and Sciences, is the premier audio recording, sound engineering and music production school. Located in metropolitan Phoenix, CRAS is licensed by the Arizona State Board for Private Postsecondary Education, and is accredited by the Accrediting Commission of Career Schools and Colleges (ACCSC). ACCSC is listed by the U.S. Department of Education as a nationally recognized accrediting agency under the Provision of Chapter 33, Title 38, US Code and subsequent legislation. For more information, please visit CRAS.EDU.
Studio Technologies, Inc. provides tailored, high-performance video, audio and fiber optic products for the professional audio and broadcast markets. The company was founded in 1978 with a commitment to design and manufacture dependable, individualized solutions for broadcast studio, stadium and corporate environments. Known for "designing for the way professionals work," the company is recognized as an industry leader that has never wavered from its individualized design pledge. Product categories include fiber-optic transport, broadcast support, mobile broadcast, intercom and IFB, announcer consoles, loudspeaker monitor control systems and sound pressure level monitor systems. For more information, please visit the Studio Technologies website at www.studio-tech.com or call 847.676.9177.


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HomeNewsLearn the Real Life Martial Art Silat As Used In Hit Action Flick THE RAID In Cinemas Today
Learn the Real Life Martial Art Silat As Used In Hit Action Flick THE RAID In Cinemas Today
May 18, 2012 Bat News 0
If there's one thing a martial arts flick will do it's getting you so pumped that after walking out the screening you'll be itching to release a can of whoop-ass on anybody that passes you by. Unfortunately, that sort of the thing can get you arrested but fear not brethren! There are gyms across the UK that teach Silat either on their own or as part of Jun Fan Jeet Kune Do (JKD) and the Karasack Kali club in Sidcup are one of those clubs that can teach you the techniques as shown in the hit action flick, The Raid, in cinemas now.
But what is Silat? Silat is an ancient Indonesian martial art that blends both weapons-based and unarmed combat. Its practitioners are adept at utilising a range of weaponry whether it is a stick, knife, sword or more exotic weapon such as a kerambit (a claw-shaped dagger which hooks on the thumb) but also in fighting barehanded.
Despite its ancient roots (Silat can be traced back as far as the 5th century), it remains applicable today and makes for a devastating and brutally effective combat art. As a fighting art, Silat focuses on disabling an opponent in the quickest way possible using techniques to break, wrench and trap joints and to throw and trip opponents.
Karasac Kali was founded by Guro Paul Finn over a decade ago. Paul has over 30 years' experience in martial arts and has trained with some of the finest martial artists in the world.
As a club Karasac teaches Jeet Kune Do Concepts as taught by Guro Dan Inosanto (the only person certified to teach Jeet Kune Do by Bruce Lee) and as such blends techniques from a variety of martial arts including Silat, Kali, Jun Fan kickboxing, Wing Chun kung fu and Muay Thai kickboxing.
In addition Paul is the only person in the UK certified to teach Mande Muda Pencak Silat under Ibu Rita Suwanda, and one of only a handful of Level 3 instructors in Maphilindo Silat under Guro Inosanto.
Check out www.karasackali.co.uk or https://www.facebook.com/groups/176632122387351 for more details
If you live in the North West of England, you can check out MC Kali Group in Wigan, where head instructor Mel Corrigan is an Associate Instructor inder Guro Dan Inosanto and teaches JKD, Panantukan, Kali, CSW, Wing Chun kung fu, Muay Thai and Maphilindo Silat. He can be seen below doing knife work (Kali) with Sifu Rick Faye in Madrid. www.mckali.com
Karasac Kali
About Bat	7737 Articles
I love prosthetic effects, stop-motion animation and gore, but most of all I love a good story! I adore B-movies and exploitation films in many of their guises and also have a soft spot for creature features. I review a wide range of media including movies, TV series, books and videogames. I'm a massive fan of author Hunter S. Thompson and I enjoy various genre of videogames with Kingdom Hearts and Harvest Moon two of my all time favs. Currently playing: GTA Online & Mortal Kombat 11
Grab 2 for 1 Cinema Deal for THE RAID 2 with Re-Release of THE RAID #RaidRules2For1
March 28, 2014 Bat News 0
Due to the hotly anticipated arrival of The Raid 2, Entertainment One UK have re-released The Raid on DVD and Blu-ray with a special Cineworld 2 for 1 ticket offer. Take advantage of the […]
Join Us On Twitter this Friday 28th September for THE RAID Discussion and Prize Giveaways! #RAIDRULES
September 27, 2012 Bat Events, News 0
#RAIDRULES This Friday 28th September 2012, Fetch Publicity will be hosting an all day invasion of Twitter, discussing Gareth Evan's Indonesian martial arts thriller The Raid, it's impact on action cinema, classic movies that influenced […]
'The Raid' remake loses director, distributor AND its star. Oh well, this is actually good news!
November 1, 2015 Matt Wavish News 7
I don't care for a remake of The Raid, and this news makes me very very happy indeed. A remake of Gareth Evans' classic fight flick, The Raid, has been on the cards for some […]

redpajama_set_name: RedPajamaCommonCrawl


Elections have consequences. – The ASB and CoQ need sunshine.
I would have not framed the issues quite so melodramatically, but since the Academy wants to take that tack, let's follow it. Let's treat the bylaw amendment vote as a vote of confidence for Academy leadership and the proponents of the Sunshine Amendment.
If the Board-backed Amendment 1 passes and the member-proposed Amendment 2 fails, then as a leading proponent of the Sunshine Amendment, I should take that as a mandate that other Academy members do not agree with me. I made my case and could not persuade people. Of course, the odds were stacked against me because the Academy controlled the messaging, operations and timing of the election, but I knew that one I took up this battle so I should not complain about that now. If Amendment 1 passes and the Sunshine Amendment fails, I should not persist in my efforts. I should quietly let the Academy proceed with its work. I can resign from the Academy etc. as a protest, but I should not be an ongoing thorn in the Academy's side. I am prepared to accept this.
If Amendment 1 loses and the Sunshine Amendment passes, what are the Academy Board and officers will doing to? They have all of the advantages in the election and presumably they would not have scheduled Amendment 1 to go to a vote if they did not think they would win. If Amendment 1 fails, members will have made it clear that they are unwilling to hand unchecked power over to the Board. So, if Amendment 1 loses and the Sunshine Amendment passes, are Board members or officers willing to resign? Is the Board willing to re-evaluate the leadership of the current Executive Director? Is the Board willing to refocus on members? Having framed the vote as a "mandate for the future" are they willing to accept the mandate either way? In the event they lose, I hope current Academy leadership will calmly look inward and reflect on the meaning of the vote instead of making excuses.
What about other outcomes such as both amendments failing? I am not sure what I will do. I don't really want to make this into a permanent, ongoing battle. I would love to see the Board adopt a rational meeting policy that actually matches the way they say they intend to administer the draconian, poorly-conceived meeting policy the Board adopted. As for the Board, given all of the advantages the Board has in the election, I would hope that it would give the Board some pause that they could not get Amendment 1 passed – maybe something in their approach is not quite right…maybe there is something lacking in the advice they are getting. I am not optimistic they will be self-reflective, but let's hope for the best!
Deadline to vote is Friday, November 9, 2018!


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The World's Smallest + Lightest Full Frame Camera*
*Among digital ILC cameras that incorporate a full-size sensor with in-body image stabilisation
See Product Video See Key Features Find a Retailer
A Full-Frame sensor gives you so much creative freedom.
But what exactly does this mean?
Better depth of field
Unlike a Smartphone that simulates this look, a Full-Frame sensor keeps the subject sharp while softening the background for an elegant looking photo.
A Full-Frame sensor is going to capture more light than your Smartphone, compact camera or APS-C camera so photos taken in dim lighting will be clear with less noise.
No need to compromise between blown-out highlights and dark patchy shadows. High dynamic range captures the best of both worlds in one shot.
Natural Colour Reproduction
No need to edit flat or oversaturated photos to bring them to life. Capture natural, lifelike colour straight out of the camera.
Handheld, shooting grip, gimbal or drone
To make filming a lot easier, we've added a side-flip screen, separate MOVIE record button and a newly developed 5-axis in-body image stabilisation mechanism to reduce camera shake.
Real-time Tracking & Focus
Sony's Real-time Eye Auto Focus technology and Real-time Tracking takes the guess-work out of your photography. Eye Autofocus also works when recording movies. It can focus on an eye. It can focus on a face. It can focus on a moving child. It can focus on your dog.
Compare sizes to suit your photography style
Alpha 7 III + FE 28-70mm
FE 28-70mm
Size: 72.5 x 83mm
Alpha 7 III
Size: 126.9 x 95.6 x 73.7mm
Weight: 650g with battery & memory
Alpha 7C + FE 28-60mm
Size: 124 x 71.1 x 59.7 mm
See full features & specs
The Perfect Creative Partner
Pair your Alpha 7C with lenses and accessories that can support your creative endeavours and take your photography to the next level.
Creative Shooting
SEL24F14GM
Enhance your landscape shooting
The FE 24mm F1.4 GM offers corner to corner sharpness, smooth bokeh and all in a class-leading compact design.
SEL2470GM
The trusted all-rounder
The SEL2470GM is perfect for all shooting situations. With high resolution, corner-to-corner sharpness and bokeh, you will never be limited in the moment.
Unlimited creative potential
The 16-35MM F2.8 GM lens offers a variety of creative solutions for all photography types, from stunning landscapes to lowlight situations.
Shooting on the move
Perfect for anything
Sleek and compact design of the 20mm F1.8G compliments your Alpha 7C without compromising the quality of your image. Perfect for anything, from vlogging to wide-angle landscapes.
SEL55F18Z
Perfect for portraits
The 55mm F1.8 ZEISS is perfect for portraits, with sharpness and clarity. Contained in a sleek design, this is an everday fan favourite.
Perfect for street photography
With it's minimal design and sharp image quality, this is a perfect companion for street photography.
SEL35F18F
Corner-to-corner sharpness
Outstanding image quality, with corner-to-corner sharpness and smooth bokeh. This lens will not disappoint.
Impressive optical performance
This lens offers impressive optical performance in a compact and lightweight body so you don't have to compromise on image quality.
Perfect for portraits and events
Lightweight design that blends portability and high image quality for portraits, events, and more.
Casual Shooting
SEL24105G
Compact, lightweight and versatile
The compact and lightweight design and impressive zoom range supports easy shooting in a variety of situations.
SEL2470Z
A versatile zoom for everyday shooting
A constant F4 maximum aperture enables consistent exposure settings throughout the 24mm to 70mm zoom range.
Great for snapshots, indoor, group shots and landscapes
A versatile zoom range coupled with built-in optical image stabilisation makes this lens a great choice for snapshots, indoor scenes, group shots, landscapes, and more.
SEL2860
Small, light and full-frame
The world's smallest and lightest E Mount full-frame compatible zoom lens, this is the perfect everyday companion that has been built to compliment the Alpha 7C.
GP-VPT2BT
Shooting Grip With Wireless Remote Commander
Bluetooth® wireless communication means that no connecting cables are required to transmit control signals from the grip to the camera. Simply aim and shoot with no cables to get in the way.
HVL-F28RM
External Flash with Wireless Radio Control
This powerful, reliable, radio wireless flash offers optimised performance and control for stunning images
ECM-B1M
This premium microphone provides an effective low-cut filter that cuts out subsonic noise to maximise audio quality while shooting
ECM-GZ1M
Gun Zoom Microphone
Designed to help isolate your desired recordings while cutting out unwanted ambient noise. Gun mic mode lets you target and record sound in a specific direction.
To the creatives; the visionaries; the storytellers, this one's for you.
Say hello to the Alpha 7C - The world's smallest and lightest* full-frame camera body.
Watch Feature Video
Discover more about the creators from our Create Your Vision campaign, their creative processes and first impressions of the Alpha 7C.
Kase Avila
@kase.avila
kaseavila.bandcamp.com
Katherine Sabbath
Cake Creative
@katherine_sabbath
katherinesabbath.com
Mitch Revs
Painter & Illustrator
@mitchrevs
mitchrevs.com
Kase Avila has long been a cornerstone of the Sydney music scene; his brand of ebullient and soulful beats have been filling dancefloors and bedrooms of hip-hop heads for the better part of a decade. In 2019 he released his first ever LP 'Soul Calibre', a project that also marked his debut on renowned label Low Key Source. His latest project 'Minerva' signifies Kase's continuing ambition to preserve the purism of hip-hop while simultaneously pushing its boundaries with one kick, snare, and key at a time. Kase is also a prominent figure in the streetwear scene in Australia, being one of the founding members of the renowned CAPSULE Store.
Q&A with Kase
What inspires your creativity?
My family and friends. I am very blessed to have an amazing cast of people around me. They have a positive aura that also oozes a tonne of creativity. It's hard not to be inspired when I am constantly surrounded by it on a daily basis.
Music is only one part of your creative outlet. What are the other things that get you up in the morning?
I have a strong passion for anything related to design. I love taking photographs, particularly in editorial fashion. I currently help a couple of friends who run small retail businesses with their editorial content. I also have a degree in Industrial Design and dabble in a bit of design in my spare time. I love basketball and sneakers and sometimes combine both in my own art. I've been known to draw a couple of sneakers here and there as well!
What are some important lessons you've learnt in your music career thus far?
To be true and genuine and to be careful about 'trends'. It's easy to latch on to what is popular but people can easily see through it. Your passion and hard work will generally outshine everything else.
What's one thing you would like people to take away from your style?
To have fun. Once it doesn't get fun is it even worth it any more?
Do you have any creative mentors or someone who has influenced your work?
The biggest inspiration for me is a hip hop producer named J-Dilla. He was a pioneer for that boom-bap 90's hip hop style. He was an innovator and influential when it came to sampling. His drum programming, chord progressios and basslines were on a different level. He was so ahead of his time and is somebody that everybody still tries to mimic and aspire to.
Any advice for up and coming music producers?
To trust the process and to be patient. Don't be phased about not being heard and not getting the attention you think you deserve. Have clear intentions. Are you doing it for yourself? Or are you doing it for the props? Most importantly, don't rely on social media to give you satisfaction. The only person you need to validate your work is yourself.
When you first saw the Alpha 7C, what was your first impression?
The form was something to behold. The size combined with the two-tone finish was something that drew me in straight away. It had a sense of nostalgia with an ode to classic point-and-shoot bodies but then had all the new digital full-frame capabilities that blew my mind.
Is there a feature of the Alpha 7C that is going to benefit your photography?
The size! It's a little pocket rocket. I can tuck it into the pouch pocket in my hoodie and carry it around everywhere without it being obtrusive. The autofocus, particularly in video, will also help me when I'm making my music videos for social media as well. It's a must-have for those who dabble in multiple creative fields.
Sydney cake queen Katherine Sabbath is one of the coolest creatives around, loved equally for her cutting-edge cake designs and quirky personal style. Kat is a high school teacher turned cake creative whose unique designs are celebrated by baking enthusiasts globally. She shares her creations and innovative recipes with her half a million followers, who hang on every sprinkle. Most recently, Kat has rather fortuitously become the new owner of Creative Cake Decorating – a premium Australian made food-colouring company, established in 1986. She now works there full-time and continues to celebrate the joy of creative cake making with dessert lovers worldwide. Kat lives in Sydney with her four legged doggo bestie Pluto & her extended family of indoor plants.
Q&A with Katherine
What inspired you to start your cake decorating career?
Like most kids, I loved the allure of cakes and fantastical looking sweet things. My real passion for baking though was ignited in high school, when I began baking little sweet treats to share with my friends on our birthdays. It's a really thoughtful and fun way to show someone that you care about them - and with practice, totally delicious!
What drives you to keep creating new and wonderful designs?
The pure joy of creating, trying new things, and sharing this goodness with loved ones! I love to challenge myself and find more efficient ways to create utter deliciousness.
What would we find you doing when you're not creating your next masterpiece?
You can usually find me working away at Creative Cake Decorating, playing with my dog Pluto in the park, tending to my family of rapidly growing indoor plants, and sharpening up my photography skills.
Do you have a creative mentor or someone who has influenced your work?
I'm greatly influenced by Aussie pastry chef legends (of whom I'm lucky enough to now consider my friends), Kirsten Tibballs, Adriano Zumbo, and Anna Polyviou.
What's one piece of advice that you'd tell your younger self?
Ignore any feedback that isn't constructive. Oh, and learn how to do your taxes.
Any career advice for young or fresh bakers?
Bake with the flavours that you enjoy eating, the designs that you enjoy creating, and for the people who you love!
When you saw the Alpha 7C, what was your first impression?
It's a beautifully designed and compact camera, with an extremely handy articulated screen.
The superb image quality is the most important feature for me, as well as the general ease of use. This is where the autofocus, recording functionality, and phone connectivity really shine!
Mitch Revs is a self-taught artist & illustrator working and living in Newcastle, Australia. Starting out as an apprentice tattooist, Mitch made the transition to murals and fine art developing his distinctive colourful and cartoon-like style. Mitch's coastal lifestyle is reflected in his artwork, with inspiration drawn from his upbringing which revolved around surfing & skating. Late 2019 saw the opening of the Mitch Revs Gallery. This colourful space is found in Newcastle's CBD and is home to all of Mitch's work. The gallery offers custom printing and framing, weekly workshops for Kids and Adults, exhibitions and more.
Q&A with Mitch
My home town plays a big part in motivating and inspiring me to create. Newcastle is such a beautiful city that has so much to offer. With its world class beaches & historical landmarks, capturing these surroundings in a unique artistic way brings a sense of colour, humour & nostalgia to those who find themselves standing in front of these artworks.
Can you tell us the story behind one of your favourite pieces?
I posted a caption on Instagram about 12 months ago - "You might think that you are not a creative person / parent & that is O.K, just make sure this does not lead you to unintentionally remove the influence of creativity from the youth of today. Let them decide their future. Cover them in paint & let colour become part of their life before they find the iPad". I ended up making this into an artwork. This piece has not only inspired others to do this, it inspired our gallery to create kids workshops and teach the importance of creativity.
When you're not immersed in creating, what are you doing?
I think I speak for almost every creative when I say this, it never stops. When I'm not immersed in a commissioned project, I am working on my own pieces, planning, thinking, making. Surfing Is a great outlet for me - it's one of the only things that allows me to temporarily zone out, while still being inspired by the ocean.
What do you hope people take away from your art?
I just want to encourage other people to create. I vividly remember when I was a kid hearing about artists like Vincent van Gogh, Michael Leunig, Ken Done. They were sooo cool, I wanted to be just like them. I would sit and just trace other people's artwork because I didn't have a clue how to come up with something. I had no vision, no concept, I would get so frustrated. I just wanted to draw something, anything. No one told me that It takes time, just like anything else in this life. You need to put in your 10,000 hours. Cartoons are a great starting point. You can make your own stories, characters and take the viewer on an adventure.
Is there someone who has influenced your craft or a person you consider a mentor?
Michael "Eggo" Eggleston - Mick is a local artist in Newcastle and is a big inspiration of mine.Originally Eggo worked for the newspaper as a cartoonist here in Newcastle, before making the transition to a more traditional art practice - painting landscapes. Being a kid and having someone like Mick to look up to really helped me get to where I am today. I can only hope that I am making the same mark on kids these days.
What advice do you have for aspiring artists trying to make it?
Art needs to evolve from the passion you have for the craft not for the profit. I know it's easier said than done but it's so common these days. We live in such a fast-paced world where trends and fads come and go day by day. With social media at our fingertips it's easy to get your art in front of someone on the other side of the world with the simple click of a button, but what is going to catch their attention in that split second before they scroll to the next slide? Point of difference! Find your own style - it's so important.
I was really excited. The two tone design really caught my eye. It looked different to the other cameras I've used before. Then hearing about all the tech crammed inside was icing on the cake.
There are a few things about this new camera that will really benefit me. The size and weight being number one. The second would be the flip out screen. And lastly knowing the camera has that full frame sensor! I've got the confidence that when I shoot my artwork, I know the viewer will see a stack of detail that they'd only get in person when they came into my gallery.
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There are a lot of different ways to go about improving your overall landscaping design. South Carolina's climate makes it possible to plant a tremendous range of plants and elevate the look of a home in a huge way. Fall and winter are often considered the best times to plant, since the summer sun and heat won't lead to significant water shortages for plants and will help them improve their survival rate.
There are numerous plants you can choose, and many are readily available at your local garden center. However, very few are as versatile as shrubs. Flowering shrubs go beyond the basic benefits that flowers can offer, bringing a burst of color to gardens and properties of any size. They are small enough to fit into patio gardens, tuck into corners of large gardens, and even line driveways with. However, they're still big enough to provide a little bit more than small flowers.
Additionally, shrubs provide longer periods of beauty – they flower in vibrant hues and maintain their blooms longer than perennials and even annuals will. Planting in the fall brings big color to the summertime months, and several shrubs deserve your attention.
Depending on what you're trying to accomplish, the right combination of size, shape, and color will all go into the final appearance of your property. Here are 6 great shrubs available at your local garden center that will elevate your landscaping in a big way.
Dwarf Crepe Myrtle – A smaller version of the classic bush, these shrubs bloom from summer all the way into the middle of fall with flowers that appear and will last for as long as 3 months. They're great for container planting and will thrive in pots, but can also be planted in flowerbeds as well to provide a little something extra. Six different cultivars are available at your local garden center, providing plenty of colors to choose from while also providing a drought resistant plant that fits into any landscape design.
Oakleaf Hydrangea – These new varieties of the classic hydrangea features oakleaf style plants with big, quilted leaves that are coupled with white flowers that will gradually mature into a rich, vibrant pink color. Maximum plant height is only 3.5 feet, providing a shrub that is perfect for use in even smaller garden spaces or for those who are using container gardening to create their landscapes. Their smaller size makes them a great choice when you need accent pieces or when you want to fill empty spaces with something unique.
Loropetalum– Loropetalum (Loropetalum chinense), also known as Chinese fringe-flower, is a member of the Witchhazel family (Hamamelidaceae). The genus name, Loropetalum, is derived from the Greek words for strap and petal, and refers to the long, thin petals of its fringe-like blooms. While native to China, Japan and the Himalayas, loropetalum is well-adapted to all regions of South Carolina.
Gardenia– Gardenias have been popular shrubs in South Carolina since the 18th Century, and have been grown by the Chinese for over a thousand years. They were named after the Scottish naturalist Alexander Garden (1730 – 1791). Gardenias are not the easiest shrubs to grow, but the exquisite white, fragrant flowers make up for the extra attention gardenias require.
Ilex (Hollies) The Holly (Ilex) genus consists of more than 400 species. Hollies offer a diverse range of plant characteristics. They can be deciduous or evergreen and vary from small (18 inches) to very large (over 50 feet). Most hollies require well-drained soil that is rich in organic matter and slightly acid. All appreciate mulch to deter weeds and keep the soil moist and cool. Hollies will grow in sun or part shade, but for the best berry production and most compact growth choose a sunny spot. Some hollies are self-fertilizing, but others are exclusively female and need a male plant nearby for pollination. Check with your nursery owner about whether the hollies you are buying need both male and female plants to set fruit.
All six of these great shrubs are readily available throughout South Carolina, and all of them will thrive in our area perfectly. They're a great fit for any landscape design plan, and your local garden center can help you master the art of planting them properly. As the fall rolls into the winter, it's finally time to start planting shrubs and making big changes to your landscaping. Don't overlook what shrubs like these can do – it could transform your home's natural beauty in a big way.


text:
Thomas L Larson (February 11, 1948 – February 18, 2017) was an American politician and legislator.

Born in Eau Claire, Wisconsin to Wallace and Phyllis (DeLong) Larson, Tom lived in Colfax, Wisconsin and went to Colfax High School. Larson then attended the Chippewa Valley Technical College and was an electrician. He was elected to the Wisconsin State Assembly in 2010 and served until 2017. Larson died in Bloomer, Wisconsin from lung cancer.

References

1948 births
2017 deaths
Politicians from Eau Claire, Wisconsin
People from Colfax, Wisconsin
Chippewa Valley Technical College alumni
American electricians
Republican Party members of the Wisconsin State Assembly
21st-century American politicians
Deaths from cancer in Wisconsin
Deaths from lung cancer

redpajama_set_name: RedPajamaWikipedia


text:
import {Component} from '@angular/core';
@Component({
    selector:'seismicDrive-list',
	 moduleId: module.id,
    templateUrl: "./seismicDrive.component.html"
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export class SeismicDriveComponent{}


When it comes to Rehabilitation and the internet, what about the situation where you were charged with an offence, taken to court, convicted and under the Rehabilitation of Offenders Act 1974 (as amended) the conviction is now spent? The details, however, are still recorded out there on the internet.
Carry out a search using any search engine and you find the conviction is still out there for the world to find. You may not have to tell anybody that you have the conviction now that it is spent, but what if e.g. a prospective employer carries out an internet search upon you and comes across the record of the conviction? You cannot be refused a job on the basis of the spent conviction, but it is likely to weigh in the balance and you will find you are rejected for a reason that does not mention the internet search.
The problem is twofold. There are the news sites that carry the reports and there are the search engines that reproduce the details in their report pages. The problem is that there is no way that the news sites or the search engines could possibly know that your conviction is spent. Mere knowledge of the date of conviction and the details of the sentence is not enough. If you want to at least attempt to clear things up on the internet then appropriate contact needs to be made with the right people. We can help you with that.
There are unfortunately some sites on the internet that carry details of convictions where a request/demand to take the material down results in an offer to do so on payment of an extortionate "administration fee". You might need to take a tough decision with these people. However, if the correspondence with the search engines goes well you might find they disappear from the results.
An anomaly at the present time arises because if you have been charged and taken to court where you were acquitted then any news report about the acquittal is not covered by the Rehabilitation of Offenders Act. There remains therefore the prospect that somebody who is acquitted of an allegation may be in a worse position than somebody who is convicted. We can help you to try to clear matters up on the internet, even in acquittal cases.


text:
Where to Celebrate Prince in New York City
By Laura Gurfein Apr 22, 2016, 5:35pm EDT
Share All sharing options for: Where to Celebrate Prince in New York City
If you're going to be mourning the all-too-soon death of Prince at age 57, you might as well do it with eight and a half million of your best friends. Check out the tribute events taking place in honor of the fashion icon over the next few days, which run the gamut from fitness classes to Purple Rain screenings to good old-fashioned dance parties — we've mapped them out geographically from north to south.
We'll be adding more events in as we hear of them. Know about one not listed here? Let us know in the comments section or by emailing the tipline.
Photo: Prince performing at the Super Bowl XLI Pepsi halftime show in 2007; Jonathan Daniel/Getty Images
1. Corner Social
321 Malcolm X Blvd
The Harlem restaurant and bar is dedicating its Flashback Friday night to the artist with a soundtrack of songs by him and produced by him all night long. RSVP before stopping by to get in for free, and make sure to wear purple.
2. City Cinemas Village East
189 Second Ave
EV Grieve noticed that the local theater will be showing 'Purple Rain' on Monday, April 25th at 7pm, and you can grab your tickets here.
3. AMC Empire 25
234 W 42nd St
AMC theaters across the country are showing 'Purple Rain' throughout the week. Here, you can catch it at 5:30 p.m. and 8:10 p.m. on Saturday and at 12:50 p.m. and 8:05 p.m. on Sunday.
4. Strand Bookstore
The shop set up a display of its Prince-related literature, but don't be surprised if that gets pillaged quickly.
5. IFC Center
323 Avenue of the Americas
You can catch 'Purple Rain' here on Friday, April 29th and Saturday, April 30th at midnight. At the same times next weekend, the center will be screening 'Under the Cherry Moon.' You can get your tickets now.
6. Row House Chelsea
The rowing studio will host a 'Purple Rain'-themed class here at noon on Sunday, while the Columbus Circle class takes place at 11:30. You can sign up for both of them here.
7. Soulcycle
8 W 19th St
The cycling studio will host four classes next week with Prince-heavy soundtracks, with the first taking place here on Tuesday at 7:30pm. You can see the full list here.
8. ACME
9 Great Jones St
Be here on Tuesday at 10pm for a Prince-themed edition of Strut! featuring Amanda Lepore.
21 NYC Restaurants for a Blowout Bachelorette Party
13 Fantastic Steaks to Eat in NYC Right Now
9. Haus
The Tribeca nightclub's tribute to the artist starts at 8pm, and it's free — just make sure you meet the dress code.
10. The Living Room at W New York - Times Square
Time Out New York says that the bar will host its tribute party on Wednesday, April 27th at 9pm with his greatest hits and a bunch of themed cocktails.
11. House of Yes
2 Wyckoff Ave
Buy your tickets for the best of both worlds on Tuesday: A screening of 'Purple Rain' followed by a dance party. Update: This event is sold out, but House of Yes is already planning a second edition.
12. Happyfun Hideaway
1211 Myrtle Ave
The dive bar's free celebration of Prince starts at 8pm on Monday and will include plenty of dancing.
13. C'mon Everybody
325 Franklin Ave
On Friday night beginning at 11pm, the bar is hosting a tribute party featuring Prince and the artists he's inspired (bonus: it's free!).
14. BYKlyn Cycle
258 Flatbush Ave
Ride to the sounds of Prince at the 12:30pm class on Saturday — book your bike here.
15. Littlefield
622 Degraw St
Tickets for "A Celebration of Prince" on Saturday, April 23rd at 11pm are just six bucks, and you can get them here.
16. Rough Trade
64 N 9th St
On Saturday, May 7th, record store Rough Trade, will host a Prince video dance party as a tribute to the purple one. Get your tickets here.
321 Malcolm X Blvd, New York, NY 10027
189 Second Ave, New York, NY 10003
234 W 42nd St, New York, NY 10036
828 Broadway, New York, NY 10003
323 Avenue of the Americas, New York, NY 10014
269 W 23rd St, New York, NY 10011
8 W 19th St, New York, NY 10011
9 Great Jones St, New York, NY 10012
2 Wyckoff Ave, Brooklyn, NY 11237
1211 Myrtle Ave, Brooklyn, NY 11221
325 Franklin Ave, Brooklyn, NY 11238
258 Flatbush Ave, Brooklyn, NY 11217
622 Degraw St, Brooklyn, NY 11217
64 N 9th St, Brooklyn, NY 11249


Brian McCollum breaks down notable metro Detroit concerts, Jan. 24-30.
The spirit of the Black Crowes runs strong through the Magpie Salute, the project helmed by Rich Robinson with ex-Crowes mates Marc Ford (guitar) and Sven Pipien (bass) and a strong cast that includes Matt Slocum on keyboards and English singer John Hogg up front. (Detroit's Eddie Harsch was aboard until his death in 2016, weeks before the band's live premiere.) After a self-titled concert album in 2017, the Magpie Salute released "High Water," a studio record deftly showcasing the band's Southern-rock swagger and timeless '70s vibes. 7 p.m., Saint Andrew's Hall, 431 E. Congress, Detroit. 313-961-6358. $25.
The veteran singer-songwriter, having made it through another round of medical issues, steps back in front of an audience to celebrate life and music. Francke will mix acoustic performances and spoken-word excerpts from his 2013 memoir, "What Don't Kill Me Just Makes Me Strong," recounting his triumphs through leukemia and addiction. 7 p.m., Royal Oak First United Methodist Church, 320 W. Seventh, Royal Oak. $15.
Grammy darling Brandi Carlile (Friday) and baroque rocker Rufus Wainwright (Saturday) are headliners at the 42nd edition of the Ann Arbor Folk Festival, the annual fundraising celebration for the Ark. The ever-eclectic, generation-spanning fest has also lined up a Friday bill that includes Gregory Alan Isakov, Haley Heynderickx and Sam Lewis and a Saturday show that features I'm with Her, Joan Osborne (doing her "Dylanology" project) and Pokey LaFarge. (Find the full schedule at theark.org. 6:30 p.m. nightly, Hill Auditorium, 825 N. University, Ann Arbor. 734-764-2538. $42.50 and up.
Australia has been a prolific producer of bands operating in the metalcore genre, and this Queensland outfit is certainly among the most prominent on the international scene. The group is touring North America in the wake of last year's album No. 6, "Misery." The band will be joined by fellow Warped Tour alum Senses Fail, along with Silent Planet and Belmont. 6:30 p.m., Majestic Theatre, 4140 Woodward, Detroit. 313-833-9700. $25-$30.
The Michigan bluegrass band with the thrash-metal bent — or maybe it's the other way around — kicks off its year of touring with a show the band vows will be its only home state date in 2019. The Native Howl is also marking the vinyl release of last year's double album, "Out of the Garden and Into the Darkness." Detroit trio A Year in New York is opening. 7 p.m., Saint Andrew's Hall, 431 E. Congress, Detroit. 313-961-6358. $15.
It's been 65 years since Henry Fambrough co-founded one of Detroit's most enduring and beloved vocal groups. Today he's the lone surviving Spinners original, and he's leading the quintet as it continues to celebrate hits like "Games People Play," "The Rubberband Man" and "It's a Shame." 8 p.m., Andiamo Celebrity Showroom, 7096 E. Fourteen Mile, Warren. 586-268-3200. $28 and up.
"The Crossing" nods to the Texas-textured punk roots of this versatile Americana-rocker with nods to Detroit heroes like the Stooges and MC5 (including cameos by James Williamson and Wayne Kramer). Escovedo will be backed on this show by the Italian band Don Antonio, whose Antonio Gramentiere co-wrote the record. 8 p.m., El Club Detroit, 4114 W. Vernor Hwy., Detroit. 313-279-7382. $25-$27.
Daley /JMSN: 9 p.m., El Club Detroit, 4114 W. Vernor Hwy., Detroit. 313-279-7382. $22-$25.
The Delegation: 8 p.m., Cliff Bell's, 2030 Park, Detroit. 313-961-2543. $10.
Kongos: 7 p.m., Saint Andrew's Hall, 431 E. Congress, Detroit. 313-961-6358. $25 and up.
Tessie Hill and Friends: 7 p.m., Aretha's Jazz Cafe at Music Hall, 350 Madison, Detroit. 313-887-8500. $10 and up.
Chris Hovan Organic Trio: 9 p.m., Cliff Bell's, 2030 Park, Detroit. 313-961-2543. $10.
Dr. Dirty, John Valby: 8 p.m., Andiamo Celebrity Showroom, 7096 E. Fourteen Mile, Warren. 586-268-3200. $28 and up.
The Emo Band: 8 p.m., the Pike Room, 1 S. Saginaw, Pontiac. 248-858-9333. $10.
Love Letters to Etta: 8 p.m., the Magic Bag, 22920 Woodward, Ferndale. 248-544-3030. $20.
Nights of No Sleep But Full of Dreams: 7 p.m., El Club Detroit, 4114 W. Vernor Hwy., Detroit. 313-279-7382. $20.
Quasi-Bullfight: 8 p.m., the Loving Touch, 22634 Woodward, Ferndale. 248-546-3696. $10.
Serengeti: 8 p.m., PJ's Lager House, 1254 Michigan, Detroit. 313-961-4668. $10-$12.
Thaw: 9 p.m., Magic Stick, 4120 Woodward, Detroit. 313-833-9700. $10.
Tino G's Dumpster Machine: 8 p.m., Callahan's Music Hall, 2105 South Blvd., Auburn Hills. 248-858-9508. $10.
Lawrence Barris Quartet: 9:30 p.m., Cliff Bell's, 2030 Park, Detroit. 313-961-2543. $10.
Mardi Gras Celebration: With Alvin Waddles & Fats Waller Review, 8 p.m., Palmer Woods Music in Homes, Detroit. 313-891-2514. $50.
Mike Leslie from Candlebox: 8 p.m., Callahan's Music Hall, 2105 South Blvd., Auburn Hills. 248-858-9508. $20.
Sleep Waker: 7 p.m., the Loving Touch, 22634 Woodward, Ferndale. 248-546-3696. $10.
Kenji Lee and Friends: 7 p.m., Cliff Bell's, 2030 Park, Detroit. 313-961-2543. $10.
MJ Live, The Michael Jackson Tribute Concert: 7:30 p.m., Sound Board at MotorCity Casino Hotel, 2901 Grand River, Detroit. 313-237-7711. $25-$37.
NAO: 7 p.m., Majestic Theatre, 4140 Woodward, Detroit. 313-833-9700. $25-$30.
Planet D. Nonet: 4 p.m., Blue Goose Inn, 28911 Jefferson, St. Clair Shores. 586-296-0950. Free.
The Soft Moon: 9 p.m., El Club Detroit, 4114 W. Vernor Hwy., Detroit. 313-279-7382. $15-$17.
Dave Vessella Quartet: 8 p.m., Cliff Bell's, 2030 Park, Detroit. 313-961-2543. Free.
Planet D. Nonet: 7 p.m., Plymouth-Ann Arbor Elks Lodge #325, 41700 Ann Arbor, Plymouth. 734-453-1780. $10.
Bowie Night: 7 p.m., the Loving Touch, 22634 Woodward, Ferndale. 248-546-3696. $5.
Tonotrope: 8 p.m., Cliff Bell's, 2030 Park, Detroit. 313-961-2543. Free.


Women seeking a fruitful prayer life will find the means to that end in this deluxe, hardbound edition of Stormie Omartian's new ThePower of a Praying® Woman.
This book provides 30 ways for a woman to pray about her own life and discover her purpose and potential in life. A satin ribbon, secured in the binding, marks favorite passages or holds the place for the reader's next devotional time.
For the millions familiar with Stormie's other life–changing books on prayer, this is a must–have keepsake. For mothers, sisters, aunts, and friends, this deluxe padded cover edition of the book is a gift that offers the promise of a closer walk with God.


sent a prive message, I'm interested! thanks!
Sold a few more. See Update2 for remaining books available.
Think of these as "non-volatile data storage media"; you can get old stuff from ICC for about $50 per code in a secured pdf, but you can't hold it in your hand.


JOINT BASE SAN ANTONIO, Texas -- The Department of the Army has completed a Supplemental Programmatic Environmental Assessment (SPEA) for Army 2020 force structure realignment and is making a draft Finding of No Significant Impact (FNSI) available for public comment. All interested members of the public, federally-recognized Indian or Alaska Native tribes, Native Hawaiian groups, federal, state, and local agencies are invited to review and provide comments.
Final decisions as to which installations will be selected for reductions in Soldiers and Army civilians have not yet been made. The SPEA's analysis of environmental and socioeconomic impacts will help force structure decision-makers as they identify specific units and organizations to be affected by reductions over the 2015-2020 timeframe.
In both the 2013 PEA and the SPEA, each document's respective reduction alternative analyzed potential reductions at Fort Benning, GA; Fort Bliss, TX; Fort Bragg, NC; Fort Campbell, KY; Fort Carson, CO; Fort Drum, NY; Fort Gordon, GA; Fort Hood, TX; Fort Irwin, CA; Fort Knox, KY; Fort Lee, VA; Fort Leonard Wood, MO; Fort Polk, LA; Fort Riley, KS; Fort Sill, OK; Fort Stewart, GA; Fort Wainwright, AK; Joint Base Elmendorf-Richardson, AK; Joint Base Langley-Eustis, VA; Joint Base Lewis-McChord, WA; and, United States Army Garrison (USAG) Hawaii -- Schofield Barracks, HI. The SPEA also analyzed potential reductions at Aberdeen Proving Ground, MD; Fort Belvoir, VA; Fort Huachuca, AZ; Fort Jackson, SC; Fort Leavenworth, KS; Fort Meade, MD; Fort Rucker, AL; Joint Base San Antonio -- Fort Sam Houston, TX; and USAG Hawaii -- Fort Shafter.
For further information, please contact the U.S. Army Environmental Command Public Affairs Office at (210) 466-1590 or toll-free 855-846-3940, or email usarmy.jbsa.aec.nepa@mail.mil.


The Plexus Wheel+ is the world's simplest back pain relief. Over 100,000 Original Plexus Wheel customers have helped us perfect the way you can relieve back pain in less than 5 minutes a day.
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text:
Oklahoma Bar Journal
Changing Exhaustion of Administrative Remedies in Employment Lawsuits
The Case Law and Its Implications for Both Plaintiffs' and Defense Counsel
By Kimberly Lambert Love and Jason L. Callaway
In many types of employment claims, a plaintiff must first exhaust administrative remedies, typically by filing a charge of discrimination with the Equal Employment Opportunity Commission (EEOC). Until a few years ago, federal courts in the 10th Circuit treated the failure to exhaust administrative remedies as a jurisdictional basis for dismissal, meaning both that the court was required to dismiss when the basis for dismissal was shown and that the court could dismiss sua sponte at any time during the proceedings. Recently, however, the 10th Circuit has set in motion jurisprudential changes to the exhaustion of administrative remedies doctrine, reclassifying failure to exhaust in some circumstances from a jurisdictional failure to a "condition precedent" to bringing suit. This change in the law has resulted in practical and technical challenges for both plaintiff and defense counsel.
THE LEGAL BACKDROP AND IMPORTANT DECISIONS OUTLINING THE CHANGES
Prior to 2015, the 10th Circuit repeatedly stated that "exhaustion of administrative remedies is a jurisdictional prerequisite to suit."1 As a result, the failure to exhaust argument was routinely made through a Rule 12(b)(1) motion to dismiss at the pleading stage.2 However, in Gad v. Kansas State University,3 the 10th Circuit put some wrinkles in this otherwise simple rule.
The plaintiff in Gad, a former professor at Kansas State University, filed a charge of discrimination with the EEOC alleging the university discriminated against her on the basis of religion, sex and national origin by failing to promote her.4 Although an EEOC investigator gave the plaintiff a copy of the charge to sign, the plaintiff did not sign or otherwise verify her charge.5 After the EEOC issued a right-to-sue notice, the plaintiff brought suit, and the university moved to dismiss for lack of subject-matter jurisdiction on the basis that the plaintiff had failed to verify her EEOC charge.6Since verification is a statutory requirement for an EEOC charge,7 the question before the 10th Circuit was whether the plaintiff's failure to verify the charge precluded the district court from having subject-matter jurisdiction.
Citing several recent Supreme Court decisions, including Arbaugh v. Y&H Corp8 and United States v. Kwai Fun Wong,9 the 10th Circuit found the failure of verification was not jurisdictional. In reaching its conclusion, the 10th Circuit distilled several key principles from these cases:
First, a Title VII statutory requirement's classification as jurisdictional or non-jurisdictional turns in large part on whether it is located in Title VII's jurisdictional subsection – 42 U.S.C. §2000e-5(f)(3) … Second, recognizing that non-lawyers are initiating Title VII processes, the courts should be careful in interpreting procedural rules to cause inadvertent forfeiture of rights. Third, verification should protect employers from the burden of responding to frivolous claims or later finding themselves in court over claims of which they had no notice. Finally, … a failure to verify as required by a federal rule will not render the document in question fatally defective.10
Applying these principles, the 10th Circuit recognized that the verification requirement did not appear in the jurisdictional subsection and that there is no "clear statement" that it should be treated as jurisdictional.11
Nevertheless, the 10th Circuit confirmed that the verification requirement is a "condition precedent" to bringing suit.12 Under the statutory framework of Title VII, the requirement to verify a charge is "a 'duty [Title VII] imposes' that 'serves as a necessary precondition to filing a lawsuit'"; it is not merely an affirmative defense to be raised by an employer.13 In other words, the plaintiff must both meet the verification requirement and properly plead that the requirement has been met.14
By calling the exhaustion requirement a "condition precedent," however, the 10th Circuit opened the prospect of equitable waiver, which is available for failure to meet a condition precedent but not available to satisfy a jurisdictional flaw. While the 10th Circuit did not address the contours of waiver in its opinion, it implied that no "rigid rule" regarding waiver would suffice.15 There could be times when an employer waives the requirement, such as by "fail[ing] to raise a known verification defect."16 Equitable waiver could also apply to save a plaintiff's cause of action in "extreme circumstances where negligent EEOC conduct would mislead a reasonable layperson into thinking he need not verify."17
Various panels of the 10th Circuit have subsequently analyzed Gad and held, in unpublished opinions, that other types of failure to exhaust arguments are not jurisdictional but rather conditions precedent to suit. One panel found that a plaintiff's failure to disclose a particular factual basis for a discrimination claim to the EEOC, where that factual basis would not easily be discovered by the EEOC's investigation, meant that the plaintiff had not exhausted remedies for that factual basis, although the claim could proceed on the bases that had been disclosed to the EEOC.18 Another panel concluded that a plaintiff's failure to cooperate with the EEOC by following the orders of an administrative judge resulted in the failure to exhaust remedies, precluding suit entirely.19 And most recently, a panel held that the failure to identify a particular claim, in that case retaliation, in a timely filed charge was a failure to exhaust that acted as a precondition to suit.20 Although no case has put it bluntly, these cases imply that the true "condition precedent to suit" is not a set of strict statutory requirements but is instead simply completing the administrative review process for each claim subsequently brought in federal court in a way that provides notice to the employer and the EEOC of the claim and its supporting facts.
Of course, these cases stating that certain exhaustion requirements are nonjurisdictional raise the question of what acts are jurisdictional bases for dismissal. As noted above, the jurisdictional grant for Title VII appears in 42 U.S.C. §2000e-5(f)(3). Under that provision, a Title VII claim is jurisdictionally appropriate in any of the following judicial districts: where the unlawful employment practice allegedly occurred; where relevant employment records are maintained; where the claimant would have worked but for the unlawful practice; or, if none of those apply, where the employer has its principal office. There are no other requirements included in the statute, meaning that the jurisdictional grounds for dismissing a Title VII claim appear to have been substantially limited to venue-type considerations. It is also worth noting that this analysis would apply equally to claims under any act that adopts the procedures established in Title VII, like the Americans with Disabilities Act and the Genetic Information Nondiscrimination Act.21
IMPACT ON PARTIES, THEIR COUNSEL AND MOTION PRACTICE
The impact of this doctrinal shift in litigation varies depending on the party. For plaintiffs, there should be no changes at the administrative review stage, as counsel should already be ensuring that the proper claims are being submitted to the EEOC and supported by sufficient facts for each claim set out in the charge and supporting documentation. In cases where the client handled the administrative proceedings pro se, plaintiffs' attorneys should be cautioned that, following Wickware and Arabalo, any claims made in court will be limited to those supported by facts presented to the EEOC. If facts supporting the claims asserted in a complaint do not appear in an EEOC charge, defendants may likely move to dismiss those claims as unexhausted. Moreover, under Fed. R. Civ. P. 9(c), counsel must plead the satisfaction of conditions precedent in the complaint, including exhaustion of remedies. While this has been characterized as a "loose" requirement at best that requires only a general statement,22 it remains a requirement. In Martin v. Mt. St. Mary's Univ. Online23 for example, the plaintiff's complaint was dismissed because the plaintiff failed to attach a right-to-sue letter to an amended complaint despite a court order to do so, demonstrating the seriousness of failing to meet the Rule 9 pleading standard. For plaintiffs' counsel, the changes in how failure to exhaust is treated appears more a matter of dotting the i's and crossing the t's than any major change.
From a defense perspective, the Gad court's discussion of equitable waiver illustrates that the employer should raise any failure to exhaust argument at the first available moment or run the risk that the argument is waived. In addition, a defendant will now likely raise failure to exhaust arguments in motions to dismiss brought under Rule 12(b)(6) or 12(c) instead of Rule 12(b)(1). While counsel may be concerned that a Rule 12(b)(6) motion will not allow presentation of evidence outside the complaint without converting the motion to one for summary judgment, at least one district court addressing that question has considered an EEOC charge as part of a Rule 12 motion on the ground that courts "may consider documents referred to in the complaint if the documents are central to the plaintiff's claim, and the parties do not dispute the documents' authenticity."24 Moreover, even absent this precedent, a charge would likely be the type of document of which courts would be willing to take judicial notice.25 Although the substance of a motion to dismiss for failure to exhaust will not change, the 10th Circuit's treatment of failure to exhaust as a condition precedent requires defense counsel to be more proactive in identifying those types of errors early in the case.
In sum, with its decision in Gad, the 10th Circuit made what would seem to be a merely technical change to the requirements for some types of employment lawsuits, but that change does have ramifications for counsel. Because exhausting administrative remedies remains a condition precedent to suit and because courts are strongly enforcing those requirements, plaintiffs and their counsel must be detail-oriented at the administrative review stage. Because exhaustion of remedies is no longer a jurisdictional precondition to suit, employers and defense counsel will need to be on guard against the possibility of waiver and be prepared to make any failure to exhaust argument early in the case.26
Kimberly Lambert Love is a partner with Titus Hillis Reynolds & Love. With more than 30 years of experience, Ms. Love practices in all areas of employment law. She is a past chairperson of the OBA Labor and Employment Law Section and regularly contributes to the Oklahoma Bar Journal.
Jason L. Callaway is an associate with Johnson & Jones PC. He attended the OU College of Law, where he served as managing editor of the Oklahoma Law Review and received the Order of the Coif. Following graduation, he clerked for District Judge Claire V. Eagan, Northern District of Oklahoma. His practice focuses primarily on general civil litigation, employment litigation and insurance defense.
1. Jones v. UPS, Inc., 502 F.3d 1176, 1183 (10th Cir. 2007) (referring to the ADA); see also Shikles v. Sprint/United Mgmt. Co., 426 F.3d 1304, 1317 (10th Cir. 2005) (referring to Title VII).
2. See, e.g., Hung Thai Pham v. James, 630 F. App'x 735 (10th Cir. 2015).
3. Gad v. Kansas State University, 787 F.3d 1032 (10th Cir. 2015).
4. Gad, 787 F.3d at 1034.
6. Id. at 1035.
7. See 42 U.S.C. §2000e-5(b).
8. Arbaugh v. Y&H Corp, 546 U.S. 500 (2006).
9. United States v. Kwai Fun Wong, 135 S. Ct. 1625 (2015).
10. Gad, 787 F.3d at 1038.
11. Id. at 1038-39.
12. Id. at 1041.
13. Id. (quoting Mach Mining, LLC v. EEOC, 135 S. Ct. 1645, 1651 (2015)).
14. See id. at 1042.
18. Arabalo v. City of Denver, 625 F. App'x 851 (10th Cir. 2015).
19. Hung Thai Pham v. James, 630 F. App'x 735 (10th Cir. 2015).
20. Wickware v. Johns Manville, 676 F. App'x 753 (10th Cir. 2017).
21. See 42 U.S.C. §§2000ff-6(a)(1), 12117(a).
22. See Kiernan v. Zurich Cos., 150 F.3d 1120, 1124 (9th Cir. 1998); see also Anderson v. United Tel. Co., Civil Action No. 86-2511-O, 1989 U.S. Dist. LEXIS 6046, at *7 (D. Kan. May 22, 1989) (describing the Rule 9(c) standard as "minimal and perhaps even perfunctory").
23. Martin v. Mt. St. Mary's Univ. Online, 620 F. App'x 661 (10th Cir. 2015).
24. Munoz v. Navistar Int'l Corp., No. 13-CV-357-JED-FHM, 2015 U.S. Dist. LEXIS 133271, at *7 n.2 (N.D. Okla. Sept. 30, 2015) (quoting Jacobsen v. Deseret Book Co., 287 F.3d 936, 941 (10th Cir. 2002)).
25. See Tal v. Hogan, 453 F.3d 1244, 1265 (10th Cir. 2006); see also Chaney v. Wal-Mart Stores Inc., No. CIV-15-592-R, 2015 U.S. Dist. LEXIS 148560, at *3 n.2 (W.D. Okla. Nov. 3, 2015) (taking judicial notice of an EEOC charge).
26. The authors would like to thank Chris Davis of Johnson & Jones PC and Miles McFadden of Titus Hillis Reynolds Love for their contributions to this article.
Originally published in the Oklahoma Bar Journal -- OBJ 88 pg. 2231 (Nov. 18, 2017)


A devastating mosque attack in New Zealand, a climbable sculpture in New York, dressing up for Purim in Israel and more.
Shards of ice pile up on Lake Michigan in South Haven, Michigan, on March 19, 2019.
Rising temperatures have caused a thawing of Lake Michigan that has produced stunning ice shard formations.
Rebecca Albino, a mother of three, mourns beside the coffin of her husband during his funeral in Beira, Mozambique on March 20.
Cyclone Idai lashed southern Africa, submerging towns and villages and leaving at least 500 dead.
People wait for news after an attack outside a mosque in central Christchurch, New Zealand, on March 15.
A suspected white supremacist has been charged with murder in attacks on two mosques that killed 50 worshippers.
A girl lays flowers on a wall at the Botanical Gardens in Christchurch, New Zealand, on March 17.
New Zealand's stricken residents reached out to Muslims in their neighborhoods and around the country, in a fierce determination to show kindness to a community in pain.
The "tall ship" William II passes a wind turbine as it sails along the northeast coast of England on March 19.
An Ultra-Orthodox family is dressed for the Jewish holiday of Purim in Israel on March 20.
Homes and businesses are surrounded by floodwaters on March 20 in Hamburg, Iowa.
Several Midwest states battled some of the worst flooding they have experienced in decades as rain and snow melt from the recent "bomb cyclone" inundated rivers and streams.
A polar bear cub plays with her mother Tonja as the cub ventured out for the first time outside of their indoor cage on March 18 at the Tierpark zoo in Berlin.
The bear was born on December 1 but has spent three and a half months living in darkness with her mother inside her enclosure. Born deaf and blind, polar bear cubs require intensive maternal nurturing.
Students perform a traditional Maori haka during a vigil near Al Noor mosque on March 18 in Christchurch, New Zealand.
A wave crashes against the sea wall as a taxi drives past on the Malecon, Havana's oceanfront boulevard, on March 19.
Visitors walk up the climbable sculpture known as the Vessel during the the opening of Hudson Yards on March 15.
New York City's newest neighborhood is a whopping 14-acre, $16 billion real estate project with 100 retail stores.
A BNSF train sits in floodwaters from the Platte River in Plattsmouth, Nebraska, on March 17.
Children throw colored powder in the air during Holi celebrations in Chennai, India, on March 21.
The Hindu festival marks the beginning of spring with an explosion of colors, chanting of devotional songs and prayer.
The newly restored Painted Hall at the Old Royal Naval College on March 20 in London.
The hall, designed by Sir Christopher Wren as a ceremonial dining room in the early 18th Century, reopens to the public on March 23 after a two-and-a-half year conservation project.
A woman on the Israeli side gives balloons to an Israeli soldier, near the border between Israel and Gaza on March 15.
A woman walks through the flooded streets of Beira, Mozambique, on March 17.
Photographers take pictures as a Soyuz rocket carrying cosmonaut Alexei Ovchinin and U.S. astronauts Nick Hague and Christina Koch blasts off to the International Space Station from the launchpad at the Baikonur Cosmodrome in Kazakhstan on March 15.
Hague and Ovchinin were part of an aborted launch in October that failed two minutes into its flight, activating a rescue system that allowed their capsule to land safely.


The International Cricket Council (ICC) has held talks with Interpol as part of its efforts to combat corruption in the sport.
A group of German athletes has called on the International Olympic Committee (IOC) to take action to provide increased independent representation in sport and for competitors to be given a bigger share of Olympic revenue.
All Nippon Airways (ANA) has signed a three-year extension with the Ladies Professional Golf Association (LPGA) to remain the title sponsor of the ANA Inspiration, it has been announced.
American forward Hannah Brandt has admitted the United States have a target on their backs as they prepare to mount a bid for a fifth consecutive International Ice Hockey Federation Women's World Championship title in Finland.
The Mall in London will stage an opening party on the eve of this year's Cricket World Cup in England and Wales, the International Cricket Council (ICC) has announced.
Changes to the format of Diamond League events will not disadvantage African athletes, International Association of Athletics Federations (IAAF) officials promised during a meeting with Athletics Kenya head Jackson Tuwei in Aarhus.


text:
StepWalk Pedometer App: Track Your Progress!
In my experience, there are a lot of apps which would have been amazing if they only hired an actual interface designer. StepWalk pedometer app is one of those apps that performs remarkably well but looks fairly ugly. Don't get me wrong, the app is still one of the best pedometer apps for Android around, but a good looking interface would have been made a lot better.
The excessively green interface made the app a little hard to look at, but thankfully you don't have to see it much. The app is meant to be used while the screen is off, it works almost perfectly.
Maybe it is just my preference, but the UI elements don't seem well thought-out. The buttons look haphazardly placed without considering the proportions.
The app works quietly in the background, calculating the steps you take. The app has a negligible effect on the battery of your smartphone, which is a great thing. The app comes with some great features that let you track your performance over the course of weeks or months. The app also has widgets that make it easier to activate the app right from your home screen.
The UI could have been made a lot better. The harsh green layout could be toned down a bit to make it easier on the eyes. My main gripe is with the main screen and that alone because the graphs look stellar.
The main screen, however, looks as if it was designed at the very last minute. There is no rhyme or reason to the design philosophy of the main screen. While this may not be a big deal to a lot of people, it certainly wouldn't hurt the app to get with the times.
The app also stopped registering my steps after 2 days, a simple reboot of my smartphone resolved that issue.
If you don't intend to drool over the steps you took this week, then this app is amazing. The accuracy is not a hundred percent, but it's not that far off either.
I love the low impact running of the app a lot. The app can run potentially for days on end on your smartphone without you noticing extra battery drainage.
The app also comes with handy tracking features that make the whole running thing a joy.
Installation and Boot
The app itself is extremely small and can be downloaded in a matter of seconds. You can get the app by using mobile data if you want. Getting it is a standard affair, you have to follow the link to the Google Play Store page and tap on install button.
After the app is downloaded, you can launch it from the notification bar or app drawer icon. The app starts almost instantly and takes you straight to the main screen.
There are no tutorials or welcome screens on this app. If the interface was a little more user-friendly it wouldn't have mattered, but this app needed some form of an initiation screen. Thankfully there is no mandatory login for the app that is good if you just want to run.
The user interface is the biggest let down in the app. The main screen is not designed very well, and the buttons are almost all different. Usually, an app tries to follow a single design philosophy, but this one is just slapped together with a lot of different looking buttons on the main screen.
There is a calculator-like counter on the top of the screen. Which is unnecessarily long, it's not like you are going to run more than a hundred thousand steps in a session. There is also a handily placed correction feature right beside the counter.
The app comes with a count button that needs to be pressed to pause the app. Even the test is not aligned to the button that makes it kind of a jarring inclusion.
There is a graph that moves as you run, I don't see the use of this because people usually turn the smartphone off while running. This feature, however, would work great with the best exercise apps for Android well especially the ones involving reps.
The app is filled with great features; this is what makes it one of the best pedometer apps around. StepWalk Pedometer app comes with a calorie counter that measures the amount of calories you've burned running.
This is not as elaborate as the calorie counter apps or the diet apps for Android, but it gives you a basic idea. Use this information with the dedicated apps to gain full benefits. Even match them with the weight loss apps to lose weight efficiently.
The map feature included in the app is also great for mapping out your runs. You can send the relevant data to your friends easily.
The graphs are also amazingly simple and helpful. I didn't run that long because I have a medical condition called laziness which prohibits me from running for consecutive days. But I can already see how an avid runner would use the data collected by the app to improve.
StepWalk Pedometer app works great when you shut the screen down and go for a run. In my limited testing runs of around 20 minutes, the app worked flawlessly.
The accuracy was remarkably good on this app. There was only a difference of 10 steps on one run that is quite small in my experience.
The app, however, didn't want to work after two days of staying on. I had to reboot my smartphone for it to work so I wouldn't completely blame the app for that. This glitch, however, an isolated incident and wasn't a big deal.
You will be fine, I'm sure of that.
The app only wants to know your location, which is understandable due to the map features. There is nothing accessed other than that. StepWalk Pedometer app also got a clean bill of health from a 3rd part security firm; that is a big plus in my books. It is a secure app, and you don't need to worry about anything.
StepWalk Pedometer would rank a lot higher than the current rating of 4 on the Play Store if it just managed to change the main screen interface for the better. I have seen countless apps that do this and get low ratings despite working flawlessly.
I would recommend this app to those who value mapping features as well as stability in their Android pedometer apps. Are there better alternatives around? Yes there are but it shouldn't discourage you from checking this app out.
What is your go-to app for walking? Do tread the comments below.
Billa shares knowledge about Android apps and technology in exchange for the right to play video games whenever he wants to. He's an app tester, a gamer and the proverbial person who has it all.
Pedometer App for Android – A Dead Simple Way to Count Your Steps
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Wonderful Personalized Cocker Spaniel Dog Urns. Free Ground Shipping and Free Engraving. Choose from hundreds of figurines, 3 genuine North American Hardwoods, the size, and the gender. Gender does show on some figurines.


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Each boxed set of four makes a beautiful gift for an ocean-loving hostess or nautical newlyweds.


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To find your nearest authorized OKI Dealer please select one of the selections below. For Postal Codes enter in the responding postal code in the search area. For Province search entries please use the responding two letter abbreviation. For city enter in the city.


text:
Iran's Attendance at Syria talks in Vienna marks its Emergence as Regional Power
By Juan Cole | (Informed Comment) | – –
On Friday, Iran and Saudi Arabia will both attend an international summit on Syria and speak diplomatically about its future for the first time. It won't be easy, since Iran has 1500 troops on the ground supporting the government of Bashar al-Assad, while Saudi Arabia is providing money and TOW anti-tank missiles to the Army of Conquest, the al-Qaeda-led coalition of rebel Sunni fighters against which Iran is fighting.
On the other hand, no diplomatic solution is going to be achieved any time soon without the acquiescence of both Iran and Saudi Arabia, so they may as well begin talking.
Iran's acceptance at the conference, alongside the US, Russia, Saudi Arabia, Turkey, Iraq, Egypt and possibly Lebanon, marks an enormous turning point in the diplomatic system of the modern Middle East.
As recently as 2005, the United States under the Bush administration absolutely refused to talk to the Iranians, and was determined to overthrow the Iranian government. That the Neocons were mostly 98-pound weaklings did not prevent them from talking big, and they used to say "Everyone wants to go to Baghdad; real men want to go to Tehran."
Even three years ago, when Iran first entered the Syrian theater with advisers, it was under severe sanctions by the Obama administration and the US was going around twisting the arms of China and South Korea not to buy Iranian petroleum.
Iran at that time was not welcome in polite society, nor was it clear that it would be indispensable to a Syrian settlement.
The 2013 election of pragmatist president Hassan Rouhani and the direct negotiations between Iran and the UN Security Council plus Germany over Iran's civilian nuclear enrichment program gradually changed the country's position from pariah. The successful conclusion of those negotiations in summer of 2015 and the preparations on the part of Europe and the rest of the world to lift sanctions on Iran brought the country into the international system again.
At the same time, Iran's increasingly close alliance with the Russian Federation in Syria gave it new backing in its quest to shore up the Baath regime of Bashar al-Assad. It may or may not be possible for the rebels to topple al-Assad, but given the Russo-Iranian intervention this fall, that task just got much harder and much lengthier.
The refugee crisis in Europe, driven in part by the Syrian civil war, put pressure on the US and Saudi Arabia and Turkey to wrap this conflict up. It now seemed less likely that simply organizing the Army of Conquest, making quiet peace with the centrality to it of al-Qaeda, and arming the fundamentalist vigilantes would result in a clear victory over Damascus any time soon.
The likelihood is that the war cannot be resolved by negotiations as yet. In the political science literature, it has been found that once an insurgency begins it typically goes on for 15 to 20 years. Lebanon's civil war, part of which I lived through, lasted 15 years. We're in Year 12 of the Sunni Iraqi insurgency. Factions typically go on fighting until they think there is nothing to be gained from more fighting, and until they are exhausted and have used up most of their resources. We are far from that stage in Syria.
Both Saudi Arabia and the Syrian opposition are unhappy about Iran's admission to the talks, given its commitment to the status quo.
Saudi Foreign Minister Adel Jubeir insists that al-Assad must go, whether via negotiations or militarily.
Iran's opening gambit is to insist that al-Assad remain in power in some capacity. Russia is said not to be nearly so committed to the individual, Bashar al-Assad, but rather to be open to switching him out for someone else.
The Tehran Times, however, reports, "Iranian diplomat Hossein Amir-Abdollahian said "Iran does not insist on keeping Assad in power forever."
If it can be agreed that al-Assad himself (who made himself a war criminal by barrel-bombing civilian neighborhoods) must be eased out in favor of someone who does not have so much blood on his hands, maybe the negotiations really can be fruitful.
CCTV: "Iran accepts invitation to join talks in Vienna"
Filed Under: Featured, Iran, Middle East, Syria


text:
Q: Is there a way to use one [SetUpFixture] in multiple projects/assemblies? I am trying to create a SetUpFixture class that runs a OneTimeSetup in which I instantiate multiple other entities from other assemblies (a logger, a DB provider, etc.) and I want to use this OneTimeSetup every time I start a new test suite.
My tests are scattered across multiple assemblies as well, with their own base setUp and tearDown,
but they have common attribute tags which I want to use in order to trigger my run.
Is there a way to specify my SetUpFixture for the whole test run, regardless of where the tests are coming from, so I can just run all the tests with a specific Attribute tag?
Or is there a way that I can use a "run id" and pass it from one assembly to another?

redpajama_set_name: RedPajamaStackExchange


Kelly Evans, Magenta's CFO, was recently interviewed by Keynote Search on how CFOs can build trusted teams and what traits to look for in a CFO.
"What is the most important role of a CFO?
Read Keynote Search's interviews with seven other Canadian CFOs here.


text:
First filings coming up for new housing taxes in Toronto and Ottawa
Published by Noah Sarna & Gloria Wang & Sarah Faber
Vacant housing taxes came into effect in Toronto and Ottawa for 2022, meaning that homeowners will have to file their first occupancy status declaration by February 2023 (for Toronto) and March 2023 (for Ottawa). Toronto's portal is now open for online filing. The City of Ottawa's filing portal is set to open shortly, in January 2023.
Toronto's "vacant home tax" and Ottawa's "vacant unit tax" are both modelled after Vancouver's "empty homes tax", which has been in effect since 2017. The City of Hamilton has announced that it intends to introduce a similar "vacant home tax" in January 2023, which would come into effect for 2024.
These new taxes share a common stated purpose: to mitigate the housing crisis in major Canadian cities by pushing owners of unoccupied or underused homes to sell or rent them out. Those who decline both options will be forced to pay into a fund designated primarily for public housing programs.
The Toronto and Ottawa regimes also share a basic structure. Pursuant to new municipal bylaws, the registered owner of a residential property will pay an annual tax equal to 1% of the property's assessed value, unless the circumstances fall within an enumerated list of exemptions such as:
for roughly six or more months of the prior year, the property was the principal residence of the owner or another occupant or was occupied in a long-term tenancy;
the owner recently purchased the property;
the owner died within the past two years; or
the property was, in the city's opinion, undergoing active repairs or renovations for which the requisite permits were issued, and for roughly six months of the year or more this prevented the occupation and normal use of the property.
These exceptions are ostensibly designed to ensure that the tax essentially only applies to residential properties left vacant for no valid reason. An exemption should be available in most "normal" situations where a residential property serves as someone's home. But there are many situations that will not be captured by the exemptions, even though the property in question is being used as a home.
As a result, homeowners should take care not to fall into a pitfall. These include:
Owners/occupants with poor documentation: If audited, a homeowner will likely be asked to prove the status of their property by providing official documents (g., a driver's license or health card, or important mail like a Notice of Assessment from the Canada Revenue Agency) with their address listed. This could create issues if an owner or tenant does not use their home as their mailing address for all purposes. For example, a student who lives in a rental apartment for 8 months of the year may prefer to have important mail sent to their parents' address; same with businessowners and their workplace.
New owners of formerly vacant properties: There is no exemption for new owners who acquire a property that was formerly vacant and has an outstanding tax liability. In this regard, it is critical to note that the tax runs with the land and is not a personal obligation tied to a particular owner. Accordingly, a buyer might inherit an unpaid assessment issued for a prior year. Perhaps more concerning, they might also be audited for a year that was completed before they acquired the property. Realtors and real estate lawyers should be particularly attune to this issue.
Builders with permit/construction issues: As the bylaws are currently drafted, the "builder" exemption is essentially only available if a permit has been granted, leaving homeowners at the mercy of a notoriously slow permit approval process.
Categories: Empty Homes Tax, Personal Tax, Speculation and Vacancy Tax, Tax Legislation Updates, Taxation of Real Estate, Vacant Homes Tax
EU Court of Justice invalidates mandatory reporting obligation imposed on lawyers under DAC6 similar to Canada's proposed "notifiable transaction" regime »
« Vacancy Tax/Empty Homes Tax – Five Suggested Areas for Improvement
Notifiable transactions: Practice issues, ethical considerations and constitutional dimensions
Vacancy Tax/Empty Homes Tax – Five Suggested Areas for Improvement
EU Court of Justice invalidates mandatory reporting obligation imposed on lawyers under DAC6 similar to Canada's proposed "notifiable transaction" regime
Khanna – Federal Court of Appeal provides useful guidance on gross-negligence penalties
Administrative Relief From Taxes
Canadian-Controlled Private Corporation
CERS
CEWS
Corporate Reorganizations
Current Tax Cases
Dividend Stripping
Empty Homes Tax
General Anti-Avoidance Rule
GST/HST
Income Tax Act ("ITA")
Mandatory Reporting Rules
Private Company Reorganizations
Provincial Tax
Substantive Canadian-Controlled Private Corporation
Tax Avoidance
Tax Legislation Updates
Tax-Free First Home Savings Account
Tax-Free Savings Accounts
Taxation of Real Estate
Taxpayer Misrepresentation
Vacant Homes Tax
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