Sidewalks set the tone and feel of the entryway to your home. The materials used, design, and layout begin to create atmosphere before guests have even entered the front door. A sidewalk should be more than just a pavement. It should make a statement as to who you are and what you value.
A stunningly curving sidewalk can build the character and define the landscaping of your home. Create the look and feel you want with an original sidewalk design. A traditional sidewalk done in pavers can add simple styling. Pavers can become the framework for your garden landscaping giving it definition and purpose.
An attractive two person walkway that curves to your front door softens your entrance, letting your guests know that you value their presence. Creating a narrower garden walkway surrounded by peaceful flowers that meanders through your yard can create a sense of calm and beauty as you approach the front door of your home. Using a unique curving design can also draw the eye of your guests on take them on a visual tour of your landscaping.
Pavers generate a sense of grandeur and charm that cannot be created with plain concrete. They come in a variety of shapes and colors giving you more design options to craft the look and feel that you want for your home. Even a simple straight walkway from your driveway to the front door can become a grand entrance with the right pavers.
The possibilities are endless as you begin choosing the width of the sidewalk, color of the pavers, shape of the pavers, and the curvature of the path to the door.
A well-designed walkway can increase curb appeal, thus increasing the value of your home. A simple straight shot concrete sidewalk is not unique, adding nothing to the value. On the other hand, the same straight sidewalk done in pavers solidifies the overall look and feel, while simultaneously making a statement that you care for and maintain your home.
Contact First Coast Pavers today to find out more about the options available to you.


text:
Q: install kafka on windows - UnsupportedClassVersionError Trying a POC, followed as suggest at https://dzone.com/articles/running-apache-kafka-on-windows-os also a reference is there Is there an easy way to install Kafka on Windows?. I was able to run zookeeper 3.4.9 but not kafka 2.11-0.10.2.0, when i try to start i see
Exception in thread "main" java.lang.UnsupportedClassVersionError: JVMCFRE003 bad major version; class=kafka/Kafka, offset=6 i have IBM JDK 1.7.0 installed on windows 7 64-bit version. Any suggestions please to resolve this issue?

A: It may be because you are trying to run Kafka build on a different Java runtime version than it was compiled.

A: For Kafka 0.10.2.0, you will have to upgrade your java version to JDK 1.8 or if you want to stay in JDK 1.7, make sure you are on u51 or newer.
For further reference on above, check the following link,
https://kafka.apache.org/documentation/#java

A: Update your jdk 1.7 to jdk 1.8

redpajama_set_name: RedPajamaStackExchange


You've met a girl in a chat room. She may be attractive. Then again, she might be a middle-aged man. She asks for your e-mail. You're intrigued but would rather not end up on the evening news.
The solution? How about taking one from the real world? Business folks traveling through strange towns for a weekend have often resorted to giving phony names when meeting strangers in bars. Extend that analogy to the web and give Them a temporary e-mail address, one that will forward e-mail to your real e-mail address for a short time period, just enough for you to complete the transaction (say with a site you want to buy from but suspect may spam you in the future). You can obtain one here. Who said the French weren't helpful?
ADDENDUM: Before I went to hit the publish button, I came across a link from Joel to this service called Mailinator which allows you to just make up an e-mail on the spot. Of course, it's possible someone else could get your e-mail as well using Mailinator, but there are plenty of situations where you probably don't care, especially if you're just using it for a one time transaction.


text:
"PocahontasPedestrianBridgeSwiftCreek" by Virginia State Parks , CC BY 2.0
State Park - Virginia
Pocahontas State Park is located in Chesterfield, Virginia, United States, not far from the state capitol of Richmond. The park was laid out by the Civilian Conservation Corps along the Swift Creek, and at 7,950 acres (32.2 km2) was, at its creation, Virginia's largest state park. The park is named after Chief Powhatan's daughter Pocahontas.
Pocahontas - Visitor Map
Visitor Map of Pocahontas State Park (SP) in Virginia. Published by Virginia State Parks.
Pocahontas - Trails
Trail Guide for Pocahontas State Park (SP) in Virginia. Published by Virginia State Parks.
Pocahontas - Facilities
Facilities Guide for Pocahontas State Park (SP) in Virginia. Published by Virginia State Parks.
Virginia State - Central Virginia
Travel Guide for Central Virginia. Published by Virginia Tourism.
Virginia State - Virginia State Parks
Brochure of Virginia State Parks. Published by Virginia State Parks.
Virginia State - Virginia Travel Guide
Features & Stories of the Travel Guide for Virginia. Published by Virginia Tourism.
Pocahontas SP https://www.dcr.virginia.gov/state-parks/pocahontas https://en.wikipedia.org/wiki/Pocahontas_State_Park Pocahontas State Park is located in Chesterfield, Virginia, United States, not far from the state capitol of Richmond. The park was laid out by the Civilian Conservation Corps along the Swift Creek, and at 7,950 acres (32.2 km2) was, at its creation, Virginia's largest state park. The park is named after Chief Powhatan's daughter Pocahontas.
Virginia State Parks

redpajama_set_name: RedPajamaCommonCrawl


It happens a lot that those who have nothing to defend their actions–devolve into calling one's perceived "enemy" a name that fits himself.
I am an American citizen, and I am appalled, shocked, and embarrassed by the conduct of our "so-called figure head" of the United States.
In my opinion, and the opinion of the majority of Americans, BHO does not speak for the American people. His own citizens feel he has betrayed our trust, and his she closing has been gradually wearing off over the last year.
Americans are tied at the hip with Israel and we all with you 100%.
This latest information is just unbelievable, and I just pray to God almighty that something supernatural can happen to remedy this temporary rift in the US – Israel relationship.


text:
Q: CMD opening and closing? from time to time recently I notice the cmd window opening and then immediately closing. I need to find out what is using it.
windows 7. updated.

A: Some program is running in the background. I would start by looking at recently installed programs. If you haven't, then look at your web browser and see if you've might have gotten had an update.
I actually found this odd behavior on my chrome due to to:
infinity tab
Which is a really nice browser extension that got hacked. Once removed, it stopped my issues.
You could also look into:
https://technet.microsoft.com/en-us/sysinternals/
Which has a lot of specialized programs such as process monitor to see you see what is starting a program. Most likely you'll be looking at Process Explorer and Process Monitor.


text:
This Is What Ontario Cannabis Users Are Getting Fined For The Most By Police
Ontario police reveal the most frequent cannabis-related offence they are ticketing Ontarians for.
Following the nationwide legalization of cannabis, a massive campaign was launched in Ontario to help educate the public on what's legal and what isn't when it comes to cannabis use. Though it still seems some people still aren't aware of all the rules. Especially when Ontario police claim that even now, four months into legalization, they are writing approximately 21 tickets a day for offences related to cannabis.
READ MORE: Toronto Driver Caught Trying To Clean Snow Off Her Windshield On The Highway (VIDEO)
It's not necessarily a surprise considering no matter how much campaigning the province could have done, there is still going to be misinformation and gaps when it comes to educating the entire province over the course of a few months. As a result of the combined rush, excitement and preparation for the public it's no surprise there has been a bit of a learning curve for Ontarians when it comes to learning how to smoke weed the legal way. The tickets range in offences but there is one offence that stands out for Ontario police.
When it comes to Ontario's most commonly issued fine, provincial police officers say that finding cannabis in a vehicle is the winner. The offence accounts for a whopping 1,047 of the last 1,652 tickets doled out when it comes to cannabis-related offences. According to a lawyer, Jack Llyod, who spoke with Global News, the ticket can come from anything such as having "a joint in a cupholder [to] a small baggie in a cup holder."
@officialyrpembedded via
This even applies to cannabis that cannot be immediately consumed in the state it's in when it's found inside the car, meaning dried flower can get you in trouble too. In order to be able to drive legally with cannabis in your car, the drug has to be in the trunk of your car.
READ MORE: Netflix Canada Announces The Official Date That The Harry Potter Movies Are Coming
The details on this offence are definitely something you'll want to keep in mind considering fines for the offence can get as high as $100,000. Though according to Llyod, fines haven't gotten anywhere near that number as "the largest traffickers max out at $25,000- that would be a big fine."
To learn more about the laws surrounding cannabis and how to enjoy the drug legally you can click here.
Source: Global News


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text:
Arjan Verschoor
Professor of Economics, School of International Development
Member, Centre for Behavioural and Experimental Social Science
Member, Tyndall Centre for Climate Change Research
Member, Gender and Development
Member, Impact Evaluation
EmailA.Verschoor@uea.ac.uk
1.22 ZICER Building
The Role of Preferences for Pro-environmental Behaviour among Urban Middle Class Households In Peru
Fuhrmann, H., D'Exelle, B. & Verschoor, A., Apr 2020, (DEV Working Paper Series; no. 56).
Gender, caste and growth assessment – India (report to UK Department for International Development)
Rao, N., Verschoor, A., Deshpande, A. & Dubey, A., 2010, UK: University of East Anglia (UEA), 190 p.
Gender and trade: a review of theory and evidence
Papyrakis, E., Verschoor, A. & Covarrubias Feregrino, A., Sep 2009, Norwich, UK: DEV Working Paper, School of International Development, University of East Anglia, 35 p.
An assessment of Zambia's Citizens Economic Empowerment Act
Verschoor, A., 2008, (Unpublished) The World Bank.
Caste dominance and inclusive growth: evidence from a panel data set for India
Verschoor, A., Dubey, A., Iversen, V., Kalwij, A. & Kebede, B., 2008, (Unpublished) The World Bank.
The economic empowerment of young people in Ghana
Verschoor, A., Anarfi, J. K. & Anyidoho, N. A., 2008, (Unpublished) The World Bank.
The economic empowerment of young people in Ghana and Zambia (synthesis report)
The economic empowerment of young people in Zambia
Verschoor, A. & Locke, C., 2008, (Unpublished) The World Bank.
Gender and trade for development: a synthesis of evidence and action for change
Verschoor, A., Fleming, S., Covarrubias Feregrino, A. & Papyrakis, E., 2007, (Unpublished) Department for Business, Enterprise and Regulatory Reform (DBERR) - Department for International Development (DFID) - Commonwealth Secretariat.
Networks in the traditional economy – evidence from India
Iversen, V., Sen, K., Verschoor, A. & Dubey, A., Jun 2007, Institute for Development Policy and Management (IDPM), University of Manchester, 53 p.
Strategic aid allocation in the 21st century: lessons from the 1980s and 90s
Verschoor, A., 2007, Journal of the Statistical and Social Inquiry Society of Ireland Vol. XXXV, 8 p.
What's love got to do with it? An experimental test of household models in East Uganda
Iversen, V., Jackson, C., Kebede, B., Munro, A. & Verschoor, A., 2006, Oxford, UK: Centre for the Study of African Economies, University of Oxford, 46 p.
Women's economic empowerment: gender and growth – literature review and synthesis
Verschoor, A., Covarrubias Feregrino, A. & Locke, C., 2006, (Unpublished) Department for International Development (DFID).
A decomposition of poverty trends across regions: the role of variation in the income and inequality elasticities of poverty
Kalwij, A. & Verschoor, A., Jun 2005, UNU-WIDER, 23 p.
Aid, social policy and pro-poor growth
Kalwij, A. & Verschoor, A., 2002, University of Sheffield, DFID Research Programme on Risk, Labour Markets and Pro-Poor Growth.
Aid and the poverty-sensitivity of the public sector budget
Verschoor, A., 2002, University of Sheffield, DFID Research Programme on Risk, Labour Markets and Pro-Poor Growth.


text:
Shwetaunggya (, lit. "Golden Valley"), also known as Shwe Taung Gyar, is a locality within Bahan Township, Yangon, Burma. It is one of Yangon's most exclusive neighbourhoods.

History
During the British rule of Burma, Shwetaunggya was known as Golden Valley and served as a prosperous suburb for wealthy European, Chinese and Indian merchants.

References

Yangon

redpajama_set_name: RedPajamaWikipedia


The winner and a runner up finalist from the 2017 Design Innovation in Plastics (DIP) competition, respectively Ellen Britton, a Year 4 Product Design Engineering student at Glasgow School of Art and Dom Tindale, a Design for Industry student at Northumbria University, have been short listed in the Young Designer of the Year category of the 2017 Plastics Industry Awards.
Luca Frondella, a Product Designer who graduated from Coventry University in 2017 is the other finalist in this category.
The annual awards, organised by Crain Global Polymer Group with support from leading UK companies, recognise and reward excellence in the plastics industry.
In another link with the DIP organisation, RJG Technologies where Head Judge Richard Brown is the Managing Director, has been listed in the Best Business Initiative of the Year category along with Coral Products (Mouldings), Plastix A/S and Trend Technologies, Mullingar.
The winners will be announced at a glittering ceremony on 27th October 2017 at the London Hilton on Park Lane.


Today is the first day of a month-long series of artwork and storytelling. Last year, there was 31 Letters from the Previous Inhabitants. The year before that was an assortment of art and writing. This year is a 31-part story I'm calling The Truth About the Glass. And... begin!


text:
Пропустить до основного содержимого
Создать петицию
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Новости этой кампании
Free Yulia Tsvetkova
0 людей подписали. Следующая цель: 300 000
Ольга Карчевская создал(а) эту петицию, адресованную The Investigative Committee of the Russian Federation
DE / RU
Julia Tsvetkova, a 26-year-old feminist activist and leader of the children's theatre "Merak", has been arrested in Komsomolsk-on-Amur, Russia. Julia has been accused of "distribution of pornographic materials." This is how prosecution sees her artwork that is dedicated to body-positive feminism.
The artwork that Julia was arrested for depicts female bodies. Each illustrates a motto: "Real women have […] and it's okay!". With these pictures she explains that real women have body hair, fat, menstruation, wrinkles and grey hair, muscles, and imperfect skin. The police believe that Julia is using these images to "seduce" children while working with them in the theatre. This accusation is an absurd, there are no signs of pornography in these pictures, and persecution of activist is clearly politically motivated.
Julia faces two to six years in jail for this "crime."
Before that, police was trying to accuse the activist of "homosexual propaganda" for the performance about gender stereotypes, named "Pink ones and blue ones" (here implies the stereotypical color of boys' and girls' clothes) in her theatre. Julia was regularly summoned for questioning by the Investigative Committee during the last months. Moreover, even some of the underage actors from Julia's children theatre were interrogated about the performance as well without the permission to do that from their parents.
Julia constantly receives many threats, and she is bullied and harassed online. However, police do nothing to protect her in this situation. Julia's mother told in the interview how this bulling negatively affected Julia's mental health. Julia's arrest was in the moment she couldn't call her lawyer because of his vacation, and the activist was left defenceless in such stressful moment. The moment of her arrest was videotaped and it looks like an act of intimidation against other Russian feminist activists.
Please sign our petition and help us to free Yulia!
Сообщить о нарушении правил
Завершить вашу подпись
Подписать петицию
О «Change.org»
Сертифицированная Б-корпорация («B Corp»)


The Dave desk was originally designed to inject a little rustic authenticity into a very modern, synthetic office environment. The desk top is made from reclaimed scaffold boards, with hallmarks of its previous occupation engrained in the wood, then sanded and polished with briwax for a sophisticated finish. The base, constructed with salvaged scaffold poles and carrying paint scars from its former life, creates a truly urban style. A perfect look for both residential and commercial spaces.


text:
Reptile Atlas of Africa
Date started: 10 May 2005
Web page: http://sarca.adu.org.za
ReptileMAP is the continuation of the Southern African Reptile Conservation Assessment (SARCA). It aims to improve our understanding of the diversity and distribution of reptiles in South Africa, Lesotho and Swaziland, and thereby make possible an improvement in the conservation status of these animals.
ReptileMAP also aims to improve public awareness of the value and plight of reptiles and also provide goverment agencies with a clear definition of conservation priorities that will help them to plan their activities.
marmaris excursions dalaman airport transfers
SARCA Metadata
Position Information Systems Specialist
Website address (url) http://sarca.adu.org.za
Title of dataset Reptile Atlas of Southern Africa
formerly: Southern African Reptile Conservation Assessment (SARCA)
Brief description (max. 200 words) ReptileMAP the Reptile Atlas of Southern Africa is the continuation of SARCA.
The SARCA dataset consists of two relational databases, designed using MySQL. The distribution database comprises approximately 120,000 distribution records for reptile taxa that occur in southern Africa, mainly in South Africa, Lesotho and Swaziland. The data was supplied by museums, conservation organizations and private individuals, or was drawn from the literature or from SARCA field surveys. Records from the latter relate to tissue samples that have been deposited with the Reptile Tissue Bank at the South African National Biodiversity Institute. Approximately 7000 of the records were submitted by members of the public via an online Virtual Museum, and have associated reptile images (jpegs). The distribution database is linked to an assessment database that is designed to be importable into the IUCN database and that includes many IUCN Species Information Service (SIS) fields. For each of 410 reptile taxa that occur in South Africa, Lesotho and Swaziland, there is an account that includes the recommended red listing category, a description of taxonomic issues, niche, distribution (with map), threats and recommended conservation actions. There is an associated bibliography.
Purpose (max. 200 words) The purpose is to create an integrated and comprehensive database of reptile distribution records for South Africa, Lesotho and Swaziland, to be used towards the production of an up-to-date Atlas and Red Data Book of the reptiles of the region. This will assist the South African National Biodiversity Institute with the legal obligation to document, monitor and protect biodiversity within South Africa?s borders. The conservation assessments contained within the Red Data Book will be conducted according to IUCN criteria and will help to guide and inform conservation planning and action for the reptiles of the region.
Begin date (When data collection started) March 2005
End date for static datasets (When was data collection ended) 31/03/2009
Give a brief account of any biases, gaps or errors which may exist in the dataset. Many records are replicated within the distribution dataset, because in some cases the same records were provided by multiple data owners. Where possible, data were referenced to the nearest second but many records are only referenced to the nearest minute or the nearest quarter degree grid cell. Where possible data were referenced to the nearest day, but some records had no temporal reference. Geographical coverage is incomplete and uneven, and coverage in the northwestern part of the region is especially poor. There is also limited coverage in montane regions. Species coverage is uneven and was influenced by factors such as ease of identification, rarity, habitat preference and present state of knowledge of a taxon. Taxa in the arid west of the country, and those in montane regions, and fossorial taxa, are under-sampled.
How to get a copy of the dataset This data-set is currently not available to the public. Please refer to ReptileMAP for current reptile distribution data (http://vmus.adu.org.za/?vm=ReptileMAP).
Other information about the dataset which may be important.
Author name (name of the person who entered the metadata record) Marienne de Villiers
Author organization Southern African Reptile Conservation Assessment
Author position (Former) Project Manager
Author address Animal Demography Unit, Department of Biological Science, University of Cape Town, Private Bag
Author city/town Rondebosch
Author telephone
Author fax
Metadata creation date 27/02/2009
Last update of metadata 20/06/2013
SARCA


text:
For the Japanese company, see Invoice (company).
See also Voucher: an invoice is within the European union primarily legally defined by the EU VAT directive as an accounting voucher (to verify tax and VAT reporting) and secondly as a Civil law (common law) document.
An invoice, bill or tab is a commercial document issued by a seller to a buyer, relating to a sale transaction and indicating the products, quantities, and agreed prices for products or services the seller had provided the buyer.
Payment terms are usually stated on the invoice. These may specify that the buyer has a maximum number of days in which to pay and is sometimes offered a discount if paid before the due date. The buyer could have already paid for the products or services listed on the invoice.
In the rental industry, an invoice must include a specific reference to the duration of the time being billed. So in addition to quantity, price, and discount, the invoice amount is also based on duration. Generally, each line of a rental invoice will refer to the actual hours, days, weeks, months, etc., being billed.
From the point of view of a seller, an invoice is a sales invoice. From the point of view of a buyer, an invoice is a purchase invoice. The document indicates the buyer and seller, but the term invoice indicates money is owed or owing.
I N V O I C E
123 Fake Street
Invoice No
Description Amount Owed:
Invoice Total [Currency]
A typical invoice may contain:[1][2]
The word invoice (or Tax Invoice);
A unique reference number (in case of correspondence about the invoice);
Date of the invoice;
Credit terms;[3]
Tax payments, if relevant (e.g., GST or VAT);
Name and contact details of the seller;
Tax or company registration details of seller, if relevant [e.g. Australia Business Number (ABN) for Australian businesses];
Name and contact details of the buyer;
Date that the goods or service was sent or delivered;
Purchase order number (or similar tracking numbers requested by the buyer to be mentioned on the invoice);
Description of the product(s);
Unit price(s) of the product(s), if relevant;
Total amount charged (optionally with breakdown of taxes, if relevant);
Payment terms (including method of payment, date of payment, and details about charges for late payment);
In countries where wire transfer is the preferred method of settling debts, the printed bill will contain the bank account number of the creditor and usually a reference code to be passed along the transaction identifying the payer.
The US Defense Logistics Agency requires an employer identification number on invoices.[4]
The European Union requires a VAT (value added tax) identification number.
In Canada, the registration number for GST purposes must be furnished for all supplies over $30 made by a registered supplier in order to claim input tax credits.[5]
Recommendations about invoices used in international trade are also provided by the UNECE Committee on Trade, which involves a more detailed description of the logistics aspect of merchandise and therefore may be convenient for international logistics and customs procedures.[6]
The EU VAT union Invoice definition
The European Union value added tax union - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax article 226 is a concise definition of invoices within the union member states.
Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:
(1) the date of issue;
(2) a sequential number, based on one or more series, which uniquely identifies the invoice;
(3) the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;
(4) the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;
(5) the full name and address of the taxable person and of the customer;
(6) the quantity and nature of the goods supplied or the extent and nature of the services rendered;
(7) the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;
(7a) where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention 'Cash accounting';
(8) the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price;
(9) the VAT rate applied;
(10) the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;
(10a) where the customer receiving a supply issues the invoice instead of the supplier, the mention 'Self-billing';
(11) in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt;
(11a) where the customer is liable for the payment of the VAT, the mention 'Reverse charge';
(12) in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2);
(13) where the margin scheme for travel agents is applied, the mention 'Margin scheme — Travel agents';
(14) where one of the special arrangements applicable to second-hand goods, works of art, collectors' items and antiques is applied, the mention 'Margin scheme — Second-hand goods'; 'Margin scheme — Works of art' or 'Margin scheme — Collector's items and antiques' respectively;
(15) where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the (VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.
The EU VAT union Receipt (simple invoice) definition
The European Union value added tax union - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax article 226b is a concise definition of Receipts within the union member states.
As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details:
(a) the date of issue;
(b) identification of the taxable person supplying the goods or services (VAT identification number);
(c) identification of the type of goods or services supplied;
(d) the VAT amount payable or the information needed to calculate it;
(e) where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended.
They may not require details on invoices other than those referred to in Articles 226, 227 and 230.
The Australian Tax Office Tax Invoice Definition
Details about the Australian Tax Office (ATO) requirements for a Tax Invoice can be found on their website.[7][8] For all GST purposes, a seller must issue a Tax Invoice to the buyer regardless the sale being in cash or credit. Hence, a Tax Invoice in Australia serves as an Invoice as well as a receipt in the conventional sense. The words 'Paid' or 'Payable' will differentiate meaning. The Tax Invoice must contain seven facts as per the GST Tax Law.
There are different types of invoices:
Pro forma invoice — In foreign trade, a pro forma invoice is a document that states a commitment from the seller to provide specified goods to the buyer at specific prices. It is often used to declare value for customs. It is not an actual invoice, and thus the seller does not record a pro forma invoice as an account receivable and the buyer does not record a pro forma invoice as an account payable. A pro forma invoice is not issued by the seller until the seller and buyer have agreed to the terms of the order. In a few cases, a pro forma invoice is issued to request advance payments from the buyer, either to allow production to start or for security of the goods produced.
Credit memo - If the buyer returns the goods, the seller usually issues a credit memo for the same or lower amount than the invoice, and then refunds the money to the buyer, or the buyer can apply that credit memo to another invoice.
Commercial invoice - a customs declaration form used in international trade that describes the parties involved in the shipping transaction, the goods being transported, and the value of the goods.[9] It is the primary document used by customs, and must meet specific customs requirements, such as the Harmonized System number and the country of manufacture. It is used to calculate tariffs.
Debit memo - When a company fails to pay or short-pays an invoice, it is common practice to issue a debit memo for the balance and any late fees owed. In function, debit memos are identical to invoices.
Self-billing invoice - A self billing invoice is when the buyer issues the invoice to himself (e.g. according to the consumption levels he is taking out of a vendor-managed inventory stock).[10] The buyer (i.e. the issuer) should treat the invoice as an account payable, and the seller should treat it as an account receivable. If there is tax on the sale, e.g. VAT or GST, then buyer and seller may need to adjust their tax accounts in accordance with tax legislation.[11]
Evaluated receipt settlement (ERS) - ERS is a process of paying for goods and services from a packing slip rather than from a separate invoice document. The payee uses data in the packing slip to apply the payments. "In an ERS transaction, the supplier ships goods based upon an Advance Shipping Notice (ASN), and the purchaser, upon receipt, confirms the existence of a corresponding purchase order or contract, verifies the identity and quantity of the goods, and then pays the supplier."[12]
Timesheet - Invoices for hourly services issued by businesses such as lawyers and consultants often pull data from a timesheet. A timesheet invoice may also be generated by Operated equipment rental companies where the invoice will be a combination of timesheet based charges and equipment rental charges.
Statement - A periodic customer statement includes opening balance, invoices, payments, credit memos, debit memos, and ending balance for the customer's account during a specified period. A monthly statement can be used as a summary invoice to request a single payment for accrued monthly charges.
Progress billing used to obtain partial payment on extended contracts, particularly in the construction industry (see Schedule of values)
Collective Invoicing is also known as monthly invoicing in Japan. Japanese businesses tend to have many orders with small amounts because of the outsourcing system (Keiretsu), or of demands for less inventory control (Kanban). To save the administration work, invoicing is normally processed on monthly basis.
Continuation or Recurring Invoicing is standard within the equipment rental industry, including tool rental. A recurring invoice is one generated on a cyclical basis during the lifetime of a rental contract. For example, if you rent an excavator from 1 January to 15 April, on a calendar monthly arrears billing cycle, you would expect to receive an invoice at the end of January, another at the end of February, another at the end of March and a final Off-rent invoice would be generated at the point when the asset is returned. The same principle would be adopted if you were invoiced in advance, or if you were invoiced on a specific day of the month.
Electronic Invoicing is not necessarily the same as EDI invoicing. Electronic invoicing in its widest sense embraces EDI as well as XML invoice messages as well as other format such as pdf. Historically, other formats such as pdf were not included in the wider definition of an electronic invoice because they were not machine readable and the process benefits of an electronic message could not be achieved. However, as data extraction techniques have evolved and as environmental concerns have begun to dominate the business case for the implementation of electronic invoicing, other formats are now incorporated into the wider definition.
Some invoices are no longer paper-based, but rather transmitted electronically over the Internet. It is still common for electronic remittance or invoicing to be printed in order to maintain paper records. Standards for electronic invoicing vary widely from country to country. Electronic Data Interchange (EDI) standards such as the United Nation's EDIFACT standard include message encoding guidelines for electronic invoices. The EDIFACT is followed up in the UN/CEFACT ebXML syntax cross industry invoice.
The United Nations standard for electronic invoices ("INVOIC") includes standard codes for transmitting header information (common to the entire invoice) and codes for transmitting details for each of the line items (products or services). The "INVOIC" standard can also be used to transmit credit and debit memos.[13] The "IFTMCS" standard is used to transmit freight invoices.[14]
In the European Union legislation was passed in 2010 in the form of directive 2010/45/EU to facilitate the growth of Electronic Invoicing across all its member states. This legislation caters for varying VAT and inter-country invoicing requirements within the EU, in addition to legislating for the authenticity and integrity of invoices being sent electronically. It is estimated that in 2011 alone roughly 5 million EU businesses will have sent Electronic Invoices.[15]
Open Application Group Integration Specification (OAGIS) from OAGi
The XML message format for electronic invoices has been used since the inception of XML in 1998. Open Application Group Integration Specification (OAGIS) has included an invoice since 2001. OAGi (Open Applications Group) has a working relationship with UN/CEFACT where OAGi and its members participate in defining many of the Technology and Methodology specifications. OAGi also includes support for these Technology and Methodology specifications within OAGIS.
UBL
The XML message format for electronic invoices has been used in recent years. There are two standards currently being developed. One is the cross industry invoice under development by the United Nations standards body UN/CEFACT and the other is UBL (Universal Business Language) which is issued by OASIS (Organization for the Advancement of Structured Information Standards). Implementations of invoices based on UBL are common, most importantly in the public sector in Denmark as it was the first country where UBL is mandated by law for all the invoices of the public sector. Further implementations are under way in the Scandinavian countries as result of the NES (North European Subset) project. Implementations are also underway in Italy, Spain, the Netherlands (UBL 2.0)[16] and with the European Commission itself.
The NES work has been transferred to CEN (European Committee for Standardisation), (the standards body of the European Union) workshop CEN/BII, for public procurement in Europe. The result of that work is a pre-condition for PEPPOL, pan European pilots for public procurement, financed by the European commission. There UBL procurement documents will be implemented in cross border pilots between European countries.
Agreement has been made between UBL and UN/CEFACT for convergence of the two XML messages standards with the objective of merging the two standards into one before end of 2009 including the provision of an upgrade path for implementations started in either standard.
ISDOC
ISDOC is a standard that was developed in the Czech Republic as a universal format for electronic invoices. On 16 October 2008, 14 companies and the Czech government signed a declaration to use this format within one year in their products.
Organizations purchasing goods and services usually have a process in place for approving payment of invoices based on an employee's confirmation that the goods or services have been received.[17][18][19][20]
Typically, when paying an invoice, a remittance advice will be sent to the supplier to inform them their invoice has been paid.
Invoices are different from receipts. Both invoices and receipts are ways of tracking purchases of goods and services. In general the content of the invoices can be similar to that of receipts including tracking the amount of the sale, calculating sales tax owed and calculating any discounts applied to the purchase.[21] Invoices differ from receipts in that invoices serve to notify customers of payments owed, whereas receipts serve as proof of completed payment.
Australian Business Number
Order (business)
Category:Financial regulation
Uniform Invoice
1DayLater
↑ Invoice illustration adapted from Meigs and Meigs Financial Accounting 4th Ed. (McGraw-Hill, 1970), p.190 ISBN 0-07-041534-X
↑ Woodford, William; Wilson, Valerie; Freeman, Suellen; Freeman, John (2008). Accounting: A Practical Approach (2 ed.). Pearson Education. pp. 4–10. ISBN 978-0-409-32357-3.
↑ "Definition of credit terms". factoringglossary.org.
↑ US Defense Logistics Agency - Required information in invoices
↑ Input Tax Credit Information (GST/HST) Regulations, SOR/91-45, at s. 3(b)(i)
↑ Recommendation No. 06: Aligned Invoice Layout Key for International Trade (UN/CEFACT; 2000; 7 pages) ID: ECE/TRADE/148; Topic: Trade Facilitation and e-Business
↑ Requirements of tax invoices https://www.ato.gov.au/Business/GST/Issuing-tax-invoices/
↑ How to set out tax invoices and invoices https://www.ato.gov.au/Business/Bus/How-to-set-out-tax-invoices-and-invoices/
↑ DHL | Global | Customs Paperwork
↑ Self-billing, ControlPay, (https://www.controlpay.com/services/freight-audit-solutions)
↑ HMRC. "Self-billing and VAT".
↑ SCM | What is Evaluated Receipt Settlement?
↑ EDIFACTORY - The EDIFACT resource
↑ The European Electronic Invoicing Experts
↑ "Elektronisch factureren" (in Dutch). http://www.rijksoverheid.nl. Retrieved 5 January 2012. External link in |publisher= (help)
↑ Michigan state Bureau of Transportation Invoice processing
↑ US Department of the Navy Commercial Invoice Payments History System
↑ Commercial Contracting Guidelines - US Defense Contract Management Agency
↑ US Office of Federal Procurement Policy - Best Practices for Contract Administration
↑ "WorkingPoint Help". Workingpoint.com. Retrieved 2013-05-24.
Wikimedia Commons has media related to Invoices.
Look up invoice in Wiktionary, the free dictionary.
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax (merge revision version of 1 july 2013)


Tall claims of the Municipal Corporation and the health department, Ludhiana, regarding awareness campaigns in different disease-prone areas fell flat today when the area residents denied these assertions saying that they only came across volunteers of pulse polio.
Having exhausted all other methods to make developers of unauthorised colonies fall in line and opt for regularisation as per the recent policy of the government, Greater Ludhiana Area Development Authority (GLADA) today swung into action and razed structures, boundary walls and other infrastructure in eight colonies under development in violation of the law on the periphery of the city.
Twenty-five dark and dingy rooms in the residential areas of the city house 40 families. Commonly known as "vehras", these small premises specially made for renting out migrants are mushrooming up frequently and there is no check on these. One can well imagine the unhygienic conditions in which people live here as these premises have enough rooms, but very few toilets.
A resident welfare society has found a novel way to monitor their area round-the-clock. It has installed a few CCTV cameras in the locality to keep a check on criminal activities, snatchers and eve-teasers. The Sant Nagar Welfare Society has installed 16 cameras in its area with a hope to help the police in catching a suspect if any crime takes place.
Unlike past years when resumption of normal study work used to take many days after holidays, government schoolteachers will be in full form on the very first working day after summer vacation on Friday.
Teachers of 48 aided schools in Ludhiana have not been paid their salaries since January 2011. Tall claims of the education department to pay regular salaries to the teachers have fallen flat as around 700 teachers of these aided schools are yet to get their salaries.
Despite tall claims the government could not repair the rest house here even 11 years after the PWD had declared it unsafe and recommended its demolition in 2000. The roof of the rest house is cracked at several places and a notice can be seen pasted on the walls of the rest house declaring the building unsafe. Furniture has also been lying in a shambles.
A woman worker of a spinning mill was killed and 18 others were injured on the Rahon-Machiwara road when a mini-bus of the mill they were travelling in collided with a stationary truck near Jharaudi village.
Adhering to the All India Council of Technical Education (AICTE) norms regarding prevention and prohibition of ragging in technical institutions and universities, local institutions have started seeking affidavits from students that he/she was aware of the law regarding prohibition of ragging as well as the punishments and that he/she if found guilty of the offence was liable for punishment.
The first round counselling of Guru Angad Dev Veterinary and Animal Sciences University (GADVASU) concluded for three undergraduate courses, including Bachelor of Veterinary Sciences & Animal Husbandry (five-year programme), Bachelor of Fisheries' Sciences (four-year programme) and Btech, dairy technology (four-year programme) at Silver Jubilee Block Auditorium of the university.
Students of Guru Nanak National College, Doraha, have excelled the in the annual examinations conducted by Panjab University in April this year.
Punjabi culture is known for its values. Serene music has been strength of our culture. It is a pity that the contemporary music is becoming a noise with undesirable elements intruding into it, said Tarlochan Singh, former chairman of the National Commission for Minority and Member of Parliament.
The Excise and Taxation Department has suspended ETO Urvshi Goel, who was found guilty in helping a bogus firm.
Amid tough resistance by shopkeepers, the Ludhiana Municipal Corporation officials finally removed encroachments from the busy Jail Road in Field Ganj area today. These encroachments were removed following the Punjab and Haryana High Court order. In today's drive, a total of 106 encroachments were removed, out of which seven shops were demolished.
A ditch machine of the MC demolishes an illegal shop in the Field Ganj area in Ludhiana on Wednesday.
After the infamous Indra Aawas Yojana scam, the ghost of the Shagun Scheme scam is haunting the district administration officials.
There is ray of hope for the city bus service with officials of the Ludhiana Municipal Corporation holding talks with those of the Bathinda Development Authority (BDA) for procuring 10-low floor non air-conditioned buses.
Stray dogs are not only endangering the lives of city residents but that of the livestock as well. In the latest incident, stray dogs entered an animal shed located near the railway line at Shaheed Bhagat Singh Nagar and bite nearly 15 sheep to death. Twenty others were killed in a stampede.
Rising cost of quality education and failure to realise her dream of becoming an IPS officer proved too much to handle for a 20-year-girl, who allegedly committed suicide due to her family's poor financial condition, in her house at Mundian village here yesterday.
The controversy surrounding the construction of a disposal plant (pumping station) in a park in Kidwai Nagar seems to be getting murkier day by day. This disposal plant would be a part of the Janakpuri storm sewer project, which was inaugurated on May 23 by health minister Sat Pal Gosain and ever since the residents of Kidwai Nagar are objecting to it stating that it would destroy the beauty of their park and increase waterlogging woes of the area.
In the wake of the arrival of monsoon in the region, and the hot and humid weather conditions being conducive for outbreak of several diseases, Deputy Commissioner Rahul Tiwari today directed executive officers of all municipal bodies and the health department to improve sanitation level. He also told them to take other necessary preventive measures against the outbreak of water-borne and vector-borne diseases.
With the season's showers hitting the region five days before its scheduled arrival on July 1, the weatherman has predicted a good monsoon this year also. Ludhiana district has already received 350 mm of rainfall till June 29 against the normal precipitation of 66 mm for the entire month.
Nine candidates from among 16 in the fray for 10 seats of the Punjab Medical Council (PMC) have come together on commom platform to contest the polls jointly on the basis of a common agenda which promises to pursue an effective action plan to fight against quackery, safeguard the rights of doctors, save the medical professionals from harassment and promote academic programmes.
Don't let the rain ruin your fun. Do not compromise on style and leave the house dressed in your best.
A woman falsified land records by declaring her mother-in-law dead in registry papers of a 22,600 square yard piece of land in Lohara in an attempt to usurp. However, her ploy misfired after Nachattar Kaur, 75, came to know of about her daughter-in-law's deceit and informed the police about the fraud.
In yet another crackdown on the flesh trade racket thriving in the city, SHO Kotwali Swapan Sharma raided at an alleged prostitution cantre in Mirado area and nabbed three couples in this connection.


text:
Home All Articles Red Bull Dominate Brazilian Grand Prix
Red Bull Dominate Brazilian Grand Prix
The superb 2010 Formula One world championship will go to four-way decider at the season finale in Abu Dhabi after Sebastian Vettel's commanding win in yesterday's Brazilian Grand Prix.
The German led a Red Bull one-two that sealed a well deserved constructors' title for the Milton Keynes-based outfit and kept both himself and team-mate Mark Webber very much in contention for the drivers' crown. Badger would like to extend a hearty well done to Christian Horner, Adrian Newey and everyone at the team for their success.
Vettel got a good start from second on the grid, passing surprise pole-sitter Nico Hulkenberg in to turn one. From then on he didn't look back and faced no real challenge for the win. Webber also found his way past the Williams on the first lap and chased Vettel all the way home, but never came close to making a move. We shudder to think what might happened if he had done.
Ferrari's Fernando Alonso came home a slightly lonely third. The Spaniard took longer than the Red Bulls to clear Hulkenberg and found himself ten seconds in arrears of the Renault-powered cars when he did so. From there he drove a measured race to the final podium spot, pegging Webber in the final few laps but not getting close enough to worry the Australian. He remains in the driving seat for the title.
Fourth went to McLaren's Lewis Hamilton. The Brit failed to make a move on Hulkenberg and lost a large chunk of time to his title rivals. He eventually leapfrogged the Williams in the pits but did not have the pace to catch those running in front of him.
The result leaves Alonso top of the standings entering the final race, eight points clear of Webber. Vettel is a further seven shy of the leader, creating the possibility of a tricky balancing act for the Red Bull hierarchy at next weekend's race – though the team have already said they'll leave such decisions down to the drivers. Hamilton trails Alonso by 24 points meaning he will need to win in Abu Dhabi with the Ferrari failing to score points and both Red Bulls finishing down the order to take the title. Lewis summed up his chances pretty accurately post-race: "realistically, we need a miracle."
Meanwhile Jenson Button's bid to retain his world title ended as he came home fifth. The McLaren man actually drove a strong race to finish six places ahead of where he started but his efforts were ultimately fruitless. He now looks certain to end the year fifth in the standings.
Qualifying star Hulkenberg came home eight after losing out during the pit stops but did plenty to boost his reputation. His pole lap on Saturday was impressive, and watching him hold off a pair of world champions in Alonso and Hamilton was one of the highlights of the race. All he needs now is a drive for next year.
Also registering points were the Mercedes pairing of Nico Roberg and Michael Schumacher in sixth and seventh ninth placed Robert Kubica and Sauber's Kamui Kobayashi in tenth.
The race provided little joy for the local drivers. Felipe Massa was forced to make two pit stops in quick succession following tyre problems and then banged wheels with a number of drivers on his way to 15th. Engineer Rob Smedly was left banging his fist on the Ferrari pitwall.
Rubens Barrichello also endured a delay in the pits and later suffered a puncture trying to pass Jaime Alguersuari's Toro Rosso, ending up 14th. Meanwhile rookies Bruno Senna and Lucas di Grassi were both out-qualified by their team-mates and made little headway in the race. Senna came home 20th whilst di Grassi was unclassified following a long spell in the garages.
Unusually for Brazil we saw just one crash yesterday, albeit a pretty big 'un, with Tonio Liuzzi stuffing it in to the barriers as he negotiated the Senna S.
So after 18 races and eight months it all comes down to next weekend's race in Abu Dhabi. We can call it a four-way battle if you want, but realistically this is between Alonso and the Red Bulls. After one of the best seasons in living memory, the battle is so close and there's so much to play for – don't you wish it was Sunday already?
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In The Shadow of Senna: Brazilian Drivers in Formula 1
Top 5 Best Brazilians
Brazilian GP – Friday – Practice 2
The Top Dog for Canada is…
Badger's News Round-Up


text:
Bathyphysa sibogae is een hydroïdpoliep uit de familie Rhizophysidae. De poliep komt uit het geslacht Bathyphysa. Bathyphysa sibogae werd in 1908 voor het eerst wetenschappelijk beschreven door Lens & van Riemsdijk.

Siphonophorae


text:
Ann Jimerson Oral History Interview
National Museum of African American History and Culture, American, founded 2003
Patrick Telepictures, Inc., American
Jimerson, Ann, American, born 1951
Pretzer, William S., American
16th Street Baptist Church, American, founded 1873
Duration (2016.129.9.1b): 36.3 minutes
Duration (2016.129.9.2a): 35.2 minutes
The Collection Donor Oral History Project
Birmingham, Jefferson County, Alabama, United States, North and Central America
The oral history consists of 2016.129.9.1a and 2016.129.9.2a: two versions (unedited, and edited) of a single digital video recording.
55.06189 GB
Ann Jimerson was interviewed as part of the NMAAHC Donor Oral History Collection. Ms. Jimerson donated shards of glass from the 16th St. Baptist Church in Birmingham, Alabama to the National Museum of African American History and Culture. Her family had kept them as a reminder of their commitment to Civil Rights.
In this oral history interview Ann Jimerson recounts moving from the North to Birmingham, Alabama in the 1960s. She discusses her memories of what it was like to be a white child from up North in a liberal family, during the tumultuous years of the Civil Rights movement in Birmingham.
Unedited File: Unedited digital file of oral history interview. This file is necessary in case we need to refer to the original recording for any reason and/or want to use a portion of the file that has been edited out.
Edited File: Videographer has minimized or eliminated interruptions, false starts and any unnecessary sounds. An agreed upon slate has also been added with title, date, and logo. Separate files of the same interview have been concatenated. This is the copy that will be made available to the public and/or researchers and uploaded to the website.
Collection of the Smithsonian National Museum of African American History and Culture
2016.129.9.1a-2a
© Smithsonian National Museum of African American History & Culture
NOTE: Cataloging is an ongoing process and we may update this record as we conduct additional research and review. If you have more information about this object, please contact us at NMAAHCDigiTeam@si.edu.


A woman has warned that someone will die if nothing is done about a 'terrifying' stretch of road in Doncaster, where a car landed on its roof.
A crash on a busy Doncaster road is causing delays for motorists this morning.
A bus service operating in an area of Doncaster is being diverted today.
Planned safety upgrades on the A1 between Doncaster and Pontefract will benefit drivers commuting between the two towns when work gets underway at the end of April.
These are the mobile speed camera locations in Doncaster this week.
A fire on the A1(M) motorway in South Yorkshire is causing lengthy delays this afternoon.
Many bus passengers in South Yorkshire will soon see the cost of their tickets rise again – but those paying by mobile will benefit from a fares freeze.


Added by Debra Tash on December 5, 2018.
Allan Lichtman, Distinguished Professor of History | Contributor.
America's status as the world's longest running democracy is both a blessing and a curse. The United States possesses deeply rooted democratic traditions and has enjoyed stable politics and the peaceful transfer of power since the Civil War. The American constitutional tradition includes elements essential to a functioning democracy: a free and independent press; rights of assembly, petition, and speech; civilian control of the military; and checks and balances on rogue power.
Still, American democracy remains tethered to such eighteenth century precedents as state discretion over the conduct of elections, local administration of elections, political gerrymandering of districts, and indirect election of the president, all of which hinder democratic practice. Unlike any other legislative body in the land and most legislatures worldwide, the U.S. Senate violates the principle of one person, one vote.
The Constitution insulated senators from changing popular sentiments, with terms of six years, unlike the two-year terms for House members. Although delegates agreed that appropriation bills must originate in the House, they endowed the Senate with the unique powers to ratify treaties and approve presidential appointees, including cabinet members and lifetime judges.
The imbalance in Senate representation that Madison decried, is far more glaring today than in the early Republic. According to the U.S. Census of 1790, the most populous state of North Carolina had a population 5.7 times that of the least populous state Rhode Island. In 2018, the most populous state of California has a population 69 times higher than the least populous state of Wyoming.
Today, 54 percent of the American reside in the ten most populous states, which represent just 20 percent of the U.S. Senate. The bottom 26 states hold a majority in the Senate, while comprising just 18 percent of the American people. These 26 states can block and, in some cases, enact legislation, and confirm or reject executive and judicial appointments. Population projections indicate that this disparity will only widen in future years.
The Senate's lack of population balance infects the Electoral College, because each state receives two votes for each senator, plus its number of House seats. No matter how small the state, it is guaranteed at least three Electoral College votes. In two elections during the last 16 years, 2000 and 2016, the popular vote winner lost the presidency in the Electoral College. Prior to 2000, the Electoral College and the popular vote had not diverged since 1888.
As Chief Justice Earl Warren wrote in for the majority in the iconic 1964 one-person, one-vote decision in Reynolds v. Sims, "Legislators represent people, not trees or acres. Legislators are elected by voters, not farms or cities or economic interests." The principle applies no less to the U.S. Senate than to the state and congressional districts.
America's heavily populated states are much more urban and diverse than the lightly populated states. The population of the 26 least populous states is 70 percent urban, and 16 percent African American and Hispanic. The population of the ten most populous states is 85 percent urban, and 31 percent African American and Hispanic. All of the top ten states have at least one major city with a population of more than 450,000, compared to five of the bottom 26 states.
Article V of the Constitution, which requires the consent of every state, precludes any reform of the current Senate. However, it would be possible to enact a constitutional amendment that abolished the current Senate and replaced it with a renamed upper chamber. The reconstituted body could be roughly based on population with, for example, representation ranging from one to eight for each state.
This change would mitigate the current Senate's population imbalance, while preserving meaningful representation for small states. It would recognize that in this age of mobility, most Americans consider themselves citizens of the nation, not of a state, and that most issues before Congress such as immigration, health care, taxes, defense, and the environment are national, not local.
Allan J. Lichtman (@AllanLichtman) is distinguished professor of history at American University in Washington, D.C.


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Eat 'em, Shell-n-All! This select peanut variety is deep fried to perfection. What makes 'em Cajun? The perfect blend of Cajun spices. Shell-n-All peanuts: crunchier, crispier, and tastier!
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text:
83 F.3d 48 (2nd Cir. 1996), 1332, Boria v. Keane
Docket Nº: 1332, Docket 95-2688.
Citation: 83 F.3d 48
Party Name: Oscar BORIA, Petitioner-Appellant, v. John KEANE, Superintendent, Sing Sing Correctional Facility, Respondent-Appellee.
Court: United States Courts of Appeals, Court of Appeals for the Second Circuit
83 F.3d 48 (2nd Cir. 1996)
Oscar BORIA, Petitioner-Appellant,
John KEANE, Superintendent, Sing Sing Correctional Facility,
Respondent-Appellee.
No. 1332, Docket 95-2688.
United States Court of Appeals, Second Circuit
Argued March 29, 1996.
Appeal from order entered in the United States District Court for the Southern District of New York (Conner, J.) denying a petition for a writ of habeas corpus.
Robert N. Isseks, Middletown, NY, for petitioner-appellant.
Francis D. Phillips, II, Goshen, NY, for respondent-appellee.
Before: OAKES and PARKER, Circuit Judges, and KNAPP, Senior District Judge. [*]
WHITMAN KNAPP, Senior District Judge:
The petitioner is now--and for about six years has been--serving a twenty year to life sentence resulting from a "buy and bust" arrest for having sold four plastic bags of cocaine to an informer. This was petitioner's first contact with the criminal law. Upon this appeal, he does not challenge the propriety of the trial leading to his conviction. Rather, he asserts that he was deprived of constitutionally adequate representation by counsel when the People offered him a plea bargain which would have resulted in a one to three year sentence, and his attorney allowed him to reject such offer without giving him any advice as to the wisdom of so doing.
This argument was first presented to and rejected by the judge who had presided over the trial. The trial judge's rejection was affirmed by the Appellate Division of the New York Supreme Court, and leave to appeal to the Court of Appeals was denied. Petitioner renewed the claim in the instant Habeas Corpus proceeding, where it was rejected by the District Court in a carefully considered opinion. This appeal followed.
Petitioner was arrested on May 13, 1988, and eleven days later was indicted for a Class A-II felony. Upon arraignment, being represented by one Thomas Murphy, Esq., he pleaded not guilty. On June 10, petitioner's father retained Gary Greenwald, Esq. to represent his son, making an "up front" payment of $8,000. 2 Some time between July 25 and August 10, the District Attorney advised Greenwald that the People were willing to accept a plea of guilty under circumstances which would result in a sentence of 1 to 3 years; but warned that should such offer be rejected, there would be filed a superseding indictment for a Class A-I felony which, pursuant to the "Rockefeller Laws," would make that or any similar plea impossible.
On August 10, Greenwald advised the court that the petitioner rejected the offer. The District Attorney then put on the record
the warning he had previously given Greenwald about the consequences of rejection; and on the following day sent Greenwald a formal notice that the matter was to be presented to a Grand Jury. The threatened indictment was not returned until September 20, 1988. Petitioner was ultimately convicted, and on January 4, 1990, began to serve his sentence.
In 1992, petitioner, represented by a different attorney, moved the trial judge for an order vacating the judgment of conviction on the ground, among others, of constitutionally inadequate representation by counsel. A hearing on such motion, among others, began on February 26 and concluded on March 6.
Greenwald testified at great length at the hearing. He testified that he did not recall any conversation with the District Attorney or anyone in the District Attorney's office regarding the case before August 10. Nothing in his testimony suggests that he had any contact with the District Attorney's office between August 10 and September 20. Indeed, he testified that he could not recall with certainty the name of any assistant district attorney with whom he might at any time have spoken regarding this case. He had at all times exclusively relied on the petitioner for any and all information about the case.
Just before the trial began, Greenwald sought a ruling suppressing two ruinous statements petitioner had made after his arrest. He told the trial judge:
had the attorney for the Defendant been aware of the existence of and the prosecutor's intent to use those statements for any purpose whatsoever during the course of trial then his advise to the Defendant, relative to accepting or to rejecting the proffered offer of a plea to a B felony, may well have been different.
Greenwald Affirmation, 9/25/89. 3
However, time and again, and in many forms, Greenwald made clear that he had not in any way or at any time discussed with the petitioner the advisability of accepting or rejecting the offered plea. He testified that, after advising petitioner that a rejection of the plea would be final in the sense that the expected superseding indictment would eliminate all possibility of a minimal sentence, he kept discussing with petitioner strategies he planned to follow in defending against the new indictment.
His testimony made clear that, although he never even suggested such a thought to petitioner, it was his own view that his client's decision to reject the plea bargain was suicidal. 4 He sought to justify his conduct by asserting that he was certain that the petitioner would never admit his guilt or accept a plea. He said he had been confirmed in this certainty by the petitioner's repeated assertion that accepting a plea would embarrass him in front of his children. For example, Greenwald testified: "He would be very upset about the plea. He was upset about how he was embarrassed in front of his children. And he would bring up the subject in a context often about his upset about his children." (H. at 18).
Greenwald admitted that he had been aware that his client--like any other person--was capable of changing his mind. 5 Yet he did nothing to persuade either his client or the father by whom he had been retained of the absurdity of a decision to risk years of prison separation from his family to avoid a few hours of embarrassment "in front of his children."
Several questions are presented by the foregoing facts:
1. Under Strickland v. Washington, 466 U.S. 668, 104 S.Ct. 2052, 80 L.Ed.2d 674 (1984)(hereinafter "Strickland "), do the facts establish that Greenwald's conduct did indeed fall short of constitutionally required assistance?
2. Also under Strickland, can it be said that there was a "reasonable probability that, but for counsel's unprofessional errors, the result of the proceeding would have been different"?
3. What is the impact upon this case of Strickland 's "strong presumption that counsel's conduct falls within the wide range of reasonable professional assistance?"
4. Are we precluded from considering these questions by any factual finding that may have been made by a New York State court?
We shall consider each of these questions in turn.
First, to show Strickland ineffectiveness it must appear that, under the totality of circumstances, Greenwald failed to exercise the skills and diligence that a reasonably competent attorney would provide under similar circumstances. 466 U.S. at 688, 104 S.Ct. at 2064-65. There seems to be no Second Circuit decision dealing with the precise question of a criminal defense lawyer's duty when a defendant's best interests clearly require that a proffered plea bargain be accepted, but the defendant, professing innocence, refuses to consider the matter. This lack of specific decision undoubtedly arises from the circumstance that such duty is so well understood by lawyers practicing in this Circuit that the question has never been litigated.
While the Second Circuit may not have spoken, the Strickland Court has indicated how the question should be resolved. Just before starting its discussion of the merits, it observed that it had "granted certiorari to consider the standards by which to judge a contention that the Constitution requires that a criminal judgment be overturned because of the actual ineffective assistance of counsel." 466 U.S. at 684, 104 S.Ct. at 2063. Later it pointed to "[p]revailing norms of practice as reflected in American Bar Association standards" as guides "to determining what is reasonable." Id. at 688, 104 S.Ct. at 2065.
The American Bar Association's standard on the precise question before us is simply stated in its Model Code of Professional Responsibility, Ethical Consideration 7-7 (1992):
A defense lawyer in a criminal case has the duty to advise his client fully on whether a particular plea to a charge appears to be desirable. (emphasis added)
Anthony G. Amsterdam, in Trial Manual 5 for the Defense of Criminal Cases (1988), discusses the question in more detail:
The decision whether to plead guilty or contest a criminal charge is ordinarily the most important single decision in any criminal case. This decision must ultimately be left to the client's wishes. Counsel...


Ronnie Milsap and Little Big Town were on Jimmy Fallon last night!
The year must have been, 2005 or 2006 and George Strait was playing a show in Las Cruces, NM. I was working radio at the time and had some tickets to check out the show. The lineup that night was, Taylor Swift, yeah, she opened for George Strait when she first got started. Remember, this is when her first big single, "Tim McGraw" was spinning on radio stations. After Taylor Swift, Ronnie Milsap came out and killed the place. Then George, but Ronnie Milsap was the man!
Then, some years later, I saw George Strait in Lubbock and Little Big Town opened for him.


It is a two-bedroom house with kitchen, living room, and a bathroom. The rent charged is basically just to pay for utilities.
4 students needed with 2 of them coming to work preferably from May 1, and the other 2 coming to work preferably till Sept 30. Our little town is surrounded by state and National parks and our scenery and beautiful area is one in a million! We get visitors from around the world coming here to see the beauty and hike our beautiful canyons! Responsibilities: housekeeping includes cleaning rooms(making beds, dusting, vacuuming, and cleaning bathrooms). Laundry(washing, drying, folding, and putting away sheets and towels). Possibly, some help will be needed in maintance(painting) and gardening(raking, pulling weeds, trimming trees and bushes). There is opportunity to work in the front office depending on the candidates' English, responsibility, dependability, friendliness, and willingness. The students can also have other opportunities to work with a Bed and Breakfast, Recreational Vehicle park, and a restaurant. We need honest, dependable, responsible, friendly, personnel. Experience in housekeeping as a plus! English: preferably Upper Intermediate and higher.


The fifth book in Richard Blake's brilliant DEATH OF ROME SAGA.
The fifth book in the DEATH OF ROME SAGA is an exhilarating thriller and perfect for readers of Ben Kane and Simon Scarrow.
No longer the glorious cradle of all art and science, Athens is a ruined provincial city in one of the Byzantine Empire's less vital provinces. The Emperor has diverted Aelric's ship home from Egypt to send him there, but surely there is more important business in Constantinople. Isn't Aelric needed to save the Empire's finances?
Is Aelric on a high level mission to save the Empire or has he been set up to fail? The only certainty is that Aelric finds himself in a derelict palace of dark and endless corridors that Martin, his cowardly secretary, assures him pulse will an ancient evil.


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Q: Porting iPhone App to Android platform I am trying to get my iPhone App on Android platform as well. I was wondering if there is anyway I can directly port my iPhone App or Code to Android? Do I need to write whole App from the scratch for Android platform or is there anyway I can reduce my work? Thanks.

A: To the best of my knowledge there is no way to port apps between platforms, and there is no reason you would ever want to. Android and iPhone are two wildly varying platforms both with unique interfaces, api layers, design guidelines and all sorts. Where you would use a navigation bar in iPhone (for instance) with a logo/title in the centre, a back button on the left and other buttons on the right, you would use an action bar in Android with a logo/title on the left hand side and action buttons on the right, possibly with a drop down for extra buttons.
Obviously there are some concepts which are "shared", such as tabbed browsing (although this is being overtaken in android by the dashboard concept and other ways of navigating) you should never port between these two platforms. You should always start from scratch.
Same goes for cross platform frameworks... there is so much that's different and unique about the two platforms that you'd be writing so much platform specific code it wouldn't be worth trying to maintain just one code base.

A: I believe their isn't a program that ports it for you.
Android is written in Java, however, they also developed an NDK, that is based on C++.
So if you already wrote for the Iphone, then porting it to android with C++ (NDK) is probably easier for you then write it in Java.
You can use 3rd party tools to create apps that work in both. That's what Titanium and PhoneGap were aiming at. With the new changes to the SDK Agreement, those look like they're not really "legal" or at least violate the agreement.
However I am not 100% sure.


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Innovation in English language teacher education
Home » Publications » Case studies, insights and research
This collection of papers reflects on diverse backgrounds, contexts and perspectives assembled at the conference.
Edited by George Pickering and Professor Paul Gunashekar
This volume is a compilation of some select presentations made at the fourth International Teacher Educator Conference on the theme 'Innovation in English Language Teacher Education' held at Hyderabad, India on 21–23 February 2014.
The collection of papers in this publication reflects the diverse backgrounds, contexts and perspectives assembled at the conference. One of the most notable features of many of the papers is that they are based on bottom-up, grass roots research conducted by practitioners in their own classroom contexts. As Waters (2014) has pointed out, this kind of research is often not captured in the formal innovations literature. In many cases practitioners, whose research is reported in this publication, experimented with a new methodology or technology using an action research methodology and recorded the results of their interventions for the benefit of themselves, their students and other stakeholders.
The contributions to this publication have been classified into four parts:
The Overview section presents the plenary talks which address themes that cover more than one sub-theme of the conference including teacher research, CPD practice and research in India and elsewhere and innovations in pre-service INSETT.
Theme one discusses various aspects of innovations in CPD for teacher educators and teachers.
Theme two explores learning from experience including reflection as a tool for growth, classroom-based research, alternative practices in assessment and evaluation and feedback as a teaching and learning tool.
Theme three covers various aspects of technological resources for language education.
The British Council and the English and Foreign Languages University, Hyderabad welcome your responses to this publication and to the ongoing development of research, planning, implementation and the institutionalisation of innovation in English language teaching and English language teacher education.
For more information, please visit www.britishcouncil.in/tec
This publication is free to download in pdf format below.
Books and resource packs
Towards a language rich Europe: multilingual essays on language policies and practices
Time for Change: Developing English Language Teaching at Tertiary Level in Sudan
The state of inclusive education in South Africa
The role of metacognition in the success of reading and writing tasks across cultures
The relationship between English and employability in MENA
The knowledge base of CLIL teaching in multilingual primary education settings
The internationalisation of Ukrainian universities: The English language dimension
The impact on students of British Council teaching centre EFL classes
The impact of teacher education on pre-service primary English language teachers
The impact of English on learners' wider lives


Grand Parade, a part of William Hill company, is looking to hire a Solutions Architect for our Retail department.
Working with peers help define the Architecture strategy for the business unit taking into account current and future requirements.
Developing and maintaining Technical Roadmap capturing AS-IS and TO-BE vision. This must be presented/circulated to senior stakeholders.
Responsible for ensuring the assigned projects follow the overall architectural strategy and processes as well as for the end-to-end solutions design and implementation of assigned Projects. This includes all aspects of the solutions design of the projects.
Providing strong leadership and guidance for the team, creating a learning environment to support the career and development of all team members.


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I love to read. I'm a wee bit too infatuated with romance novels but I also like manga. I like watching Anime and documentaries. People say I'm bipolar. I have moodswings like flicking on and off a lamp switch and also OCD. I love to code and build things and design. I have quite the hankering for fashion and making my own designs. If you ever meet me you'll know that I love T-shirt's and hate dresses.
I don't have a book that I cant live without because 1,I have read so many I forget the book until I see it again and go "oh that was an amazing book"and find another book.


Die-Cut Electrically-Conductive Foam protects against EMI.
Designed for use in mobile Internet and other handheld devices, Rogers Corporation's Condux Plus electrically conductive foam provides protection against electromagnetic interference (EMI). Foam also exhibits consistent mechanical properties, and sheets will not deform during processing. Die-cutting of gaskets with clean, straight edges is available.
Die Cut Paper features tear-resistant back.


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Geddes Hall, the first Notre Dame building expected to earn LEED certification, welcomed the Center for Social Concerns as its first occupants this week. LEED, or Leadership in Energy and Environmental Design, is the national standard in green building. To achieve LEED certification, a building must meet high benchmarks for energy efficiency, water efficiency, indoor air quality, protection of natural resources, and waste reduction.
When you enter Geddes Hall, you notice the motion sensors, low flow faucets, shower and changing room for cyclists, rapidly renewable bamboo lining the Chapel and Coffee House walls, and recycled cork flooring in the entrance lobby.
What you don't notice are the steel, gypsum, and concrete beneath the surface, all regionally sourced with recycled content. Also invisible are the high-performance wall and roof insulation, the low-E glazing on the windows, and, unless you climb on the flat portion of the roof, the reflective white membrane which reduces heat gain in the summer.
"The Center for Social Concerns strives to embody Catholic Social Teaching, and the LEED features of this building pay testimony to the principle of care for God's creation," said Michael Hebbeler, Program Director for Student Leadership and Senior Transitions at the CSC. "Hopefully Geddes Hall will serve as a harbinger for sustainable building practices on campus."
Appropriately, one of the first events to be hosted in Geddes Hall will be a national conference on sustainability: Renewing the Campus: Sustainability and the Catholic University will take place there on the weekend of October 9th to 11th.
By the end of the year, the U.S. Green Building Council will have finished reviewing Geddes Hall's application and will determine which level of LEED it has achieved. All Notre Dame buildings currently in design or construction are expected to achieve LEED certification upon completion. The next building to open is Ryan Hall, Notre Dame's first green residence hall, which will welcome several hundred women at the end of August.


The Event Crashers can take on various roles at YOUR function. Which could be EVENT CO-ORDINATOR, CHEF, WAITER/WAITRESS, SECRET GUEST etc. who play out their role, organising, serving and chatting to your guests for approximately 1-2 hours prior to the surprise reveal.
Your guests will have NO idea of what's about to happen!
At a certain point in proceedings a presentation will take place, at which point the cat is out of the bag and one by one the "Event Crashers" reveal their true identity to the surprise of everyone around them!
Your guests will be AMAZED at this "Impromptu" show! The performance includes well known CLASSIC Songs and VOCAL HARMONY tailored to your Event and Guests. This show never fails to leave a smile on their faces and they'll be talking about YOUR event for a long time to come.


Magnificent penthouse apartment for sale boasting elegant Italian frescoes and unparalleled views of the Colosseum, the Arch of Titus and the Roman Forum, located right in the heart of the Palatine Hill in Rome.
This magnificent penthouse apartment boasts a truly unique and privileged location right in the heart of the Palatine Hill, with unparalleled views of the Colosseum, the Arch of Titus and the Roman Forum.
The top floor comprises a magnificent covered and air conditioned roof terrace of 44m2 and a formal reception room, both offering incomparable views of the Colosseum, the Santa Francesca Romana Basilica and the Oppian Hill.
This luxuriously appointed apartment boasts a tasteful décor thanks to renovation works, only using the highest quality of materials. The property now boasts opulent fabrics and elegant Italian frescoes on the ceilings.


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What You Need to Know: Julian Assange
Julian Assange: What does extradition mean and how does it work?
Debbie Lord, Cox Media Group National Content Desk
WikiLeaks founder Julian Assange on Thursday vowed to fight extradition to the United States, saying he did not want to be tried for his work with WikiLeaks that has "saved many people."
Assange has been charged with conspiracy to commit computer intrusion for allegedly helping Chelsea Manning, a former U.S. Army intelligence analyst, hack a Pentagon computer password cache in 2010.
Assange told a London judge on Thursday that he would not willingly go to the United States to face those charges.
"I do not wish to surrender myself to extradition for doing journalism that has won many, many awards and saved many people," Assange said through a video link from the prison where he is being held.
His full extradition hearing is set to begin on June 12.
On Wednesday, Assange was sentenced to 50 weeks in jail for skipping bail in the United Kingdom after a 2010 arrest on sexual assault charges.
Assange was taken into custody in London last month by British authorities who acted on a U.S. request to extradite him for helping Manning try to hack a password to a Pentagon computer system.
Assange was arrested after he was evicted from the Ecuadorian Embassy in London on April 11. He had been granted asylum there to avoid extradition to Sweden, where he had been charged with sexual assault.
The process of extradition – when one country turns over to another country someone indicted or convicted of a crime – is a complex one that can take years to complete.
Here's a look at the process, and how Assange fits into it.
How did Assange come to be in jail awaiting extradition?
The Swedish government had charged Assange with sexual assault and issued an arrest warrant for him. Assange was taken into custody in the United Kingdom on the sexual assault charges and assigned bail as a condition of being released from a London jail.
After he was released from jail and after months of legal wrangling, Assange entered the Ecuadorian Embassy and asked for asylum on June 16, 2012. Asylum is a legal process by which people fleeing persecution in one country seek protection from another country.
Assange was granted asylum by Ecuador on Aug. 16, 2012, and moved into the Ecuadorian Embassy in London. He violated the conditions of his bail when he stayed in the embassy and failed to show up for a hearing in his case.
How did he get asylum from Ecuador if he didn't leave England?
An embassy in a foreign country belongs to the country it represents, not to the host country on which the building sits. When Assange was allowed onto the property, it was the same as if he had gone to Ecuador.
Why was his asylum revoked?
Apparently, Assange was not a very considerate guest in the embassy. He came to the embassy in 2012 when Rafael Correa was president of Ecuador. In 2017, Lenin Moreno was elected president of Ecuador, and Assange was critical of Moreno and his administration. In addition, employees in the embassy said Assange was rude, loud and unsanitary.
Last month, on April 11, his asylum was revoked and Ecuadorian officials invited U.K. law enforcement officials into the building to take Assange into custody on the charge of skipping out on bail for the December 2010 arrest, and at the request of the U.S. government on charges of conspiracy to commit computer intrusion.
The charges in the sexual assault case that resulted in Assange being arrested in London in the first place were dropped in 2015. Swedish officials say they may be reinstated.
What are the US charges against Assange?
The Justice Department indicted Assange in March 2018, charging him with conspiracy for helping Manning try to get the password that eventually enabled her to collect and transmit classified documents that were published by WikiLeaks.
The U.S. asked the U.K. to extradite Assange to America to face that charge.
What is extradition?
Extradition is a process that allows a country to request that another country return a person to stand trial or to serve a sentence that has already been imposed.
Can any country ask another to extradite a person?
A country's government can ask, but that doesn't mean the person will be returned.
First, the two countries must have a treaty that allows one country to extradite a person to the other.
The United States has extradition treaties with more than 100 countries, some of which have been in place more than 100 years, and when the U.S. is seeking to have a person returned, it must follow the process laid out in the treaty.
There are more than 75 countries with which the U.S. does not have extradition treaties. Saudi Arabia, Russia, China and the United Arab Emirates are among them.
Who can be extradited?
While circumstances surrounding treaties can vary, there are some basic conditions a country must meet in order to request that a person be extradited.
For instance, the person to be extradited must have been indicted or convicted of a crime, not just suspected of having committed the crime.
Also, there are only certain crimes for which a person can be returned to another country. While some crimes, such as murder, sexual assault, and kidnapping, are almost always included in extradition treaties, some, such as theft of classified government information, may not be considered extraditable offenses.
Generally, the crime must be punishable by both countries.
In Assange's case, an exception on extraditing a person charged with a political crime may come into play.
Most countries, including the U.K., where Assange was arrested, will not extradite a person charged or convicted of a political crime.
The treaty between the U.K. and the U.S. contains a clause that says a person may not be extradited for a political offense. But the term "political offense" is not defined in that treaty.
How does the process take place?
If U.S. federal prosecutors want to extradite a person, they present that request to the U.S. Department of Justice's Office of International Affairs.
The OIA completes the extradition paperwork and transmits it to the U.S. Embassy in the country where the person is in custody. The request then goes to that country's justice system for processing to determine if the person can and will be extradited to the U.S.
If the extradition is approved, U.S. marshals go to the country to take custody of the person and bring him or her to the U.S.
How could Assange fight extradition?
Assange's best bet to fight extradition would likely be by using the "political offenses" clause that exists in the extradition treaty between the U.S. and the U.K.
While it is often not specifically defined in most treaties, a political offenses clause generally covers crimes such as treason or espionage.
Those crimes are generally excluded from extradition because the accused can claim that their rights would not be respected in other countries.
"Although he's been charged with conspiracy to gain access to a government computer and that's not a political offense, I would suspect his defense will argue it's all about espionage," John Bellinger, the State Department's legal adviser under President George W. Bush, told Politico.
Assange was charged with conspiring with Manning to try to hack government computers. He was not charged with publishing the material that was hacked.
Manning was court-martialed on six Espionage Act counts and sentenced to 35 years in prison. She was released from jail by President Barack Obama but was rearrested in March for refusing to testify before a grand jury that was investigating WikiLeaks.
Some believe the indictment against Assange was limited to only a charge of computer fraud since that charge would not fall under the political offenses exclusion in the treaty.
According to The New York Times, the Justice Department intends to charge Assange with additional offenses.
In this May 19, 2017 file photo, WikiLeaks founder Julian Assange gestures to supporters outside the Ecuadorian embassy in London, where he has been in self imposed exile since 2012.
Photo: (AP Photo/Frank Augstein, File)