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Das Walter-Gropius-Haus ist ein Wohngebäude mit neun Stockwerken und 66 Eigentumswohnungen an der Händelallee 1–9 im Berliner Hansaviertel am Großen Tiergarten. Es wurde von Walter Gropius / The Architects Collaborative - TAC (Cambridge, Massachusetts, USA) in Zusammenarbeit mit Wils Ebert, Berlin, anlässlich der ersten Internationalen Bauausstellung ("Interbau") 1957 entworfen. Es wurde 1980 unter Denkmalschutz gestellt.

Allgemeines
Das Walter-Gropius-Haus gehört zu den 35 realisierten Objekten der Internationalen Bauausstellung (Interbau) 1957. Die beteiligten Architekten waren ausschließlich Vertreter der dem Neuen Bauen verpflichteten Richtung, darunter Alvar Aalto, Egon Eiermann, Walter Gropius, Arne Jacobsen, Wassili Luckhardt, Oscar Niemeyer, Sep Ruf, Max Taut und Le Corbusier u. a. Es ist – neben der Kongresshalle von Hugh Stubbins – der zweite Beitrag eines US-amerikanischen Architekturbüros zur Interbau 1957.

Charakteristisch für das Walter-Gropius-Haus ist der nach Süden geöffnete, konkav gekrümmte Baukörper mit einer plastisch komplex durchgliederten Fassade und markant strukturierten Schmalseiten. Die Wohnungen sind über vier separate Eingänge mit turmartigen Treppenhaus- und Aufzugschächten erschlossen.

Architektur

Die Südfassade des Baukörpers zeigt neben seiner charakteristischen konkaven Krümmung eine reich differenzierte Gliederung. Sie entfaltet durch die grafische Anordnung der vorspringenden Balkone, mit weißen, segelartig gewölbten Brüstungen sowie farbigen, gläsernen Brüstungselementen eine lebhafte, dekorative Wirkung. Sie steht in starkem Kontrast zur formalen und funktionalen Strenge der Wohnbauprojekte, die Walter Gropius vor dem Zweiten Weltkrieg verwirklichte. Die ansonsten weitgehend identischen Grundrisse der Dreieinhalbzimmer-Wohnungen unterscheiden sich hauptsächlich durch die Lage der Balkone, die in Vierergruppen zusammengefasst sind und so im Wechsel mit den Fenster- und Putzflächen ein "Schachbrettmuster" erzeugen. Eine weitere Besonderheit ist die Gestaltung der Schmalseiten: Während Zeilenbauten in der Regel fensterlose Schmalseiten aufweisen, hat Gropius jeweils vier Wohnungen an den beiden Enden des Baukörpers in die östliche, bzw. westliche Richtung gedreht. Diese acht "gedrehten" Wohnungen mit ihren vorspringenden Loggien verleihen dem Baukörper eine markante Seitenansicht und beleben auch die Hauptansicht durch ihre die in Edelkratzputz ausgeführten Flanken. Die Untersichten der Balkone wurden zartblau gefasst, die seitlichen, nebeneinander liegenden Balkone trennenden Mauervorsprünge sind ziegelrot, der Gebäudeüberstand der östlichen Schmalseite durch eine altroséfarbene Untersicht betont. Die vier Eingangstüren sind in leuchtendem rot, gelb, blau und grün gehalten. Die nach Norden weisende Ansicht ist durch die vier turmartigen Treppenhaus- und Aufzugschächte geprägt. Die Nordseite ist weniger farbig gestaltet als durch die südliche Hauptansicht, weist jedoch subtil differenzierte Oberflächen auf: Die Höhe der vier Treppenhaustürme wird durch vertikale Rillen auf der glatt verputzten, weiß abgesetzten Stirnseite betont. Sie liegen teils innerhalb, teils außerhalb des Baukörpers und enthielten ursprünglich auch Müllabwurfschächte. Das Erdgeschoss ist ringsum mit kräftig vertikalen gerillten, mattbraunen Keramikfliesen verkleidet. Im Inneren der Treppenhäuser sind die seitlichen Wände durch Ziegelriemchen verblendet, die Stirnseiten in kräftig gelb gestrichenen Putz betont. Die Vestibüle der vier Eingänge werden durch Glasbausteine belichtet und mit verschiedenfarbigen Keramikfliesen individualisiert. Seitlich neben den Hauseingängen befindet sich je ein Abstellraum für Fahrräder. Im zurückgesetzten Dachgeschoss befinden sich zwei Penthouse-Wohnungen mit großen Dachterrassen.

Da das Haus als Betonskelettbau ausgeführt wurde, verfügen die Wohnungen über nur wenige tragende Wände, sodass zum Wohnraum offene Küchen und/oder ein zu beiden Fassadenseiten durchgehender Wohnraum geschaffen werden können. Die Wohnungstüren sind zum Teil deckenhoch und mit Aluminiumgriffen ausgestattet. Ursprünglich sollten alle Fenster als filigrane Stahlrahmenkonstruktionen ausgeführt werden. Da Stahlrahmen das Budget gesprengt hätten, wich Gropius auf Holzfenster aus, deren Rahmen jedoch stahlfarben lackiert wurden. Um die gewünschte filigrane Wirkung zu retten, wurden die Holzrahmen der nach Süden weisenden Fenster verschlankt, indem Drehflügelfenster mit fest verbauten Scheiben kombiniert wurden. Das Haus wurde nicht unterkellert. Abstellräume und Waschküchen befinden sich im Erdgeschoss. Die Grundrisse der Wohnungen basieren auf Gropius' Beitrag zur Großsiedlung Siemensstadt von 1929/30. Nach Norden gehen zwei Schlafräume und ein dazwischen liegendes Bad, nach Süden ein Wohnzimmer und ein weiteres Schlafzimmer mit dazwischen liegender Küche.

Geschichte

Die Veranstalter der Interbau schrieben für die Ausführung der Bauten keinen Architekturwettbewerb aus, sondern setzten auf den Glanz international renommierter "Superstars", die eine Einladung zur Mitwirkung erhielten. Als Orientierung dienten den Architekten ein städtebaulicher Entwurf von Gerhard Jobst und Willy Kreuer, der eine "zwanglose" und "in freier Natürlichkeit" komponierte Anordnung der Baukörper vorsah, sowie Leitworte des Aachener Professors Erich Kühn: "leicht – heiter – wohnlich – festlich – farbig – strahlend – geborgen". Diese Leitideen wurden von Walter Gropius praktisch wortwörtlich in Architektur übersetzt und repräsentierten sie in überzeugender und visuell attraktiver Weise. Aus diesem Grund, und auch allgemein wegen der Zugkraft des Namens Gropius wurde das Bauwerk als Publikumsmagnet unweit des südwestlichen Haupteingangs der Interbau positioniert.

Auch der ursprüngliche städtebauliche Entwurf des gesamten Hansaviertels von Jobst und Keuer geht auf eine – wenn auch unabsichtliche – Inspiration durch Walter Gropius zurück: Eine Veröffentlichung des Lageplans der Arbeiterstadt "Aluminium City" in New Kensington, Pennsylvania von Walter Gropius und Marcel Breuer zeigt eine scheinbar ungeordnet verstreute Anordnung der Gebäude. Dieser Plan wurde von Jobst und Keuer als "abstrakte Figur" und Ausdruck einer "freien Komposition" interpretiert. Da im Lageplan der "Aluminium City" topografische Angaben fehlten, war für sie nicht erkennbar, dass Gropius und Breuer die Gebäude durchaus nicht völlig "frei", sondern auf hügeligem Gelände entlang eines Taleinschnitts arrangierten.

Die Fassaden und aussenliegende Teile des Tragwerks wurden in den Jahren 2013–2015 umfassend denkmalgerecht saniert, 2019 wurden die Treppenaufgänge unter Aufsicht des Denkmalschutzes in den Originalfarben (hellblau, grau, rosa und dunkelrot) renoviert.

Das Walter-Gropius-Haus befand sich bei seiner Errichtung in Familienbesitz. Ende der 1980er Jahre wurde es in Eigentumswohnungen aufgeteilt.

Grünflächen
Die Grünflächen des gesamten Hansaviertels wurden im Rahmen der Interbau als zusammenhängendes Ganzes konzipiert und von zehn international renommierten Garten- und Landschaftsarchitekten ausgeführt. Dabei sollten die Grenzen zwischen dem angrenzenden Großen Tiergarten und dem neuen Wohnviertel bewusst verwischt werden. In der stadtplanerischen Zielvorgabe heißt es unmissverständlich: "In wenigen Jahren wird das neue Hansaviertel völlig in den Tiergarten eingewachsen sein".  Bereits Lenné strebte eine Erweiterung des Tiergartens an dieser Stelle an. Die ursprünglich zur Interbau angelegten Grünflächen im Umfeld des Walter-Gropius-Hauses (Abschnitt I) stammen von den Gartenarchitekten Herrmann Mattern (Kassel) und René Pechère (Brüssel). Sie sahen zwischen dem Walter-Gropius-Haus und dem Bau von Pierre Vago einen Spielplatz, ein Rosenrondell und einen Brunnen vor, die heute allesamt nicht mehr vorhanden sind. Die drei heute vor der Südfassade stehenden Eichen und die westlich stehende Linde waren nicht Teil des Grünflächenkonzeptes der Interbau, sondern wurden später ohne Abstimmung mit dem Grünflächenamt aus privater Initiative gepflanzt. Sie verdecken in großen Teilen die Hauptansicht von Süden und Südwesten. Das Gebäude ist deshalb heute nur im Winter im Ganzen zu sehen.

Kritik
Das Walter-Gropius-Haus wurde rechtzeitig zur Eröffnung der Interbau am 6. Juli 1957 vollendet und erwies sich wie geplant als Publikumsmagnet. Zeitgenössische Pressefotos zeigen lange Besucherschlangen vor den Eingängen, die zu Musterwohnungen führten. Dennoch erfüllte Gropius nicht alle Erwartungen der Fachwelt: Einerseits, weil der gebogene Baukörper mit seiner farbigen, reich differenzierten Fassade und heiter-dekorativen Wirkung im Widerspruch zu der streng funktionalen "weißen Architektur" des Bauhaus-Meisters zu stehen schien, andererseits enttäuschte die "Wiederverwertung" der seit der Bauhaus-Zeit erprobten Wohnungsgrundrisse. Die Bauten von Aalto, Vago, Le Corbusier und insbesondere van den Broek/Bakema erfüllten mit Maisonette-Wohnungen und zum Teil komplexen Splitlevel-Grundrissen viel eher die hoch gesteckten Erwartungen an die Interbau '57 als "Experimentierfeld für die moderne, genormte Sozialwohnung". Eine Bewohnerbefragung durch Grete Meyer-Ehlers 1958/59 zitierte dagegen zufriedene Bewohner des Gropius-Hauses, die explizit den "altbewährten Grundriss" lobten.

Sonstiges
Das Gropius-Haus zierte die Titelseite des Katalogs zum Tag des Offenen Denkmals 2016 in Berlin und wurde im Rahmen der Eröffnungsveranstaltung am 10. September 2016 vorgestellt.

Weblinks
 Porträt des Walter-Gropius-Hauses auf der Website des Bürgervereins Hansaviertel
 "Der talentierte Mister Bauhaus: Der Architekt Walter Gropius", SPIEGEL Online
 "Thank you Marlene" von Helen Pidd, THE GUARDIAN Online, 19. März 2011

Einzelnachweise

Berlin-Hansaviertel
Berlin
Bauwerk von Walter Gropius
Wohn- und Geschäftshaus in Berlin
Bauwerk der Nachkriegsmoderne in Deutschland


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The day after Thanksgiving is the busiest day for plumbers, according to Roto-Rooter. Meal prep and cleanup can clog drains and garbage disposals, and guests requiring "additional clothes washing, showers, and toilet flushes put a strain on household plumbing," the company says. It experiences a 21 percent increase in calls over the four-day weekend than any other Thursday to Sunday period in the year.
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High-Fashion Telepaths
RP Logs » RP Log Archives » High-Fashion Telepaths
September 24, 2015:
Emma and Betsy go shopping at an exclusive high-fashion boutique. The NYC GDP goes up several points.
Though Betsy's far from a stranger to shopping even in high-end stores, going on an Amex-fueled spree with Emma Frost is an experience unto itself. Sak's was usually last on Betsy's list for shopping, more for reasons of self-control than anything else. Emma had insisted on going there almost straightaway.
Surprise had turned to shock as Betsy had been swept along in Emma's wake as the Frost Queen strode into Sak's; and not via the front door, but by way of a private entrance on a side street Betsy didn't even know existed. They'd been escorted upstairs by a squad of sweeping and smiling staffers and ensconced in a private fitting room larger than Betsy's midtown apartment before the high-roller style shopping had begun.
"Hmm." Betsy stands in front of a three-panel mirror on a small dais, tilting her head this way and that as she twists and turns in place, looking at the drape of a dress wrapped around her athletic frame. Closer to amethyst than aubergine, the purple is furthur away from the dark hue of her hair, but close enough to play it off well, and simple but well-fitted panels fit the dress closely to her body and leave it draping asymmetrically from the hips down, with thin and carefully embroidered straps clinging to her shoulders. "It's a bit too pink for my hair, isn't it?" she asks Emma absently, twirling once and watching the skirt flare dramatically.
Of course, thus far everything Emma has tried on has been various shades of /white/, so most would never think to ask her opinion of colors. But the White Queen turns her head from consideration of a tablet being held by one of those staffers - replete with images of various pieces they are trying to interest the high-roller in trying and purchasing - and looks over to watch Betsy's flaring twirl.
"Mmm." Emma offers consideringly. "I would say it looks quite fetching, and a good bit outside your usual palette, Elizabeth. But if you are not comfortable with that choice, I'm sure another option can be made available promptly." With Betsy's skin tone, the pink actually looks amazing, and doesn't cause her to wash out or redden too much, either.
"Henri, dear. Could you change the light settings to evening, please? It may help Elizabeth with her considerations." Emma offers, and another of the staffers, near a particular spot on the wall, taps a few controls, the lighting in the room dimming slightly and changing hue as everything adjusts to an evening palette.
"Mhm." Betsy's default response comes almost without her thinking about it, and then she blinks rapidly when she percieves the room's colors changing. As it darkens from mid-day clarity to a softer tone, her eyes go back to her reflection and both of her eyebrows tic up in surprise. As Emma suggested so correctly, the dress takes on a new vibrance in the deepening lights. The close cut of the dress creates curve-flattering shadows that promote her femininity, rather than blatantly emphasizing it.
"I say, that's brilliant," Betsy murmurs, twirling once more, the twisting motion making lines of definition rise in her calves. "I'll have to wear this out some evening. It's decent enough as a day dress, but it's smashing for a night out."
"Naturally." Emma opines, smiling at the pleasure she can see and perceive in her friend's self-regard. "Every piece has its proper setting for best advantage. One of the elements I most appreciate here is the care that has been taken to help vary perception to those different settings." That and the helpful fawning of attention from the staff. It can be so nice knowing that others' mercenary desires will compel them to fill the slightest whim without question. It makes things so much easier.
"I suppose we'll need to arrange just such an outing, and soon. A proper showcase." Emma offers with a rather bright energy about her. She does love her shopping, and takes it quite seriously. Black credit cards without visible logos whimper at the thought.
Betsy nods emphatically at the suggestion. "Yes, indeed. With all the madness going about lately, I think we could stand a group evening out. It's been ages since I went to a club." She exhales a bit, looking at the mirror, and then moves to a partition that provides a suggestion at privacy and starts shrugging out of the dress, one of the attendants helping her manage the zipper.
"At the risk of upsetting your monochromatic sensibilities, have you considered that blue ensemble?" Betsy inquires, looking at Emma then nodding at the tastefully arranged display full of outfits. "It'd go quite nicely with your eyes," she adds diffidently, before gesturing at the rack full of her suggestions. "I'll take the red slacks and the grey top, and bring me the gold sash," she tells the helper, piling the dress around her ankles and stepping out of it carefully.
Emma cannot help but laugh rather amusedly, shaking her head. "I confess, the only 'club' I tend to visit … " Well, she doesn't bother to finish that sentence. Elizabeth knows exactly what Club she's talking about, and why she finds the idea of a 'group outing' to that club a humorous prospect. "But I could make an exception for the right event and the right company." Be still thy heart: Emma Frost offering to be … flexible. Hell may truly have frozen over in depth.
The tall blonde stands, eyeing the blue outfit in question, and then the purple-haired psionic ninja who suggested it. "I had not considered it, admittedly. But, if you truly feel it would be worth the effort, I am willing to give it a chance." Emma walks towards one of the standing folding screens, as attendants appear to help her out of her attire, as others bring said blue ensemble to her. They had better have gotten her measurements right; there are reasons Emma shops at exclusive custom-wear boutiques as much as she does.
Other staff bring Elizabeth the pieces she requested, and offer further suggestions of what they think would be the perfect compliments to those bits and the radiant woman herself.
Betsy slips into the outfit she'd picked out- the red slacks emphasize her long legs, and the blousey grey shirt, tucked in, gives it a somber sort of appeal ruined from professionalism by virtue of being a nearty sheer and faintly reflective material. She wraps the sash around her hips in a manner not dissimilar from her martial attire, then frowns in the mirror and drapes the loose knot over her neck with a frown, making it a kerchief. She dithers, considering, then sits carefully down, knees to the side, and slips her feet into a pair of gold-hued stilettos that nicely complement the kerchief.
She rises and looks in the mirror, then turns when Emma finishes dressing, standing with her hands loosely on her hips to regard the new and color-improved Emma.
Color-'improved' is a matter of debate and discussion. But Emma does emerge shortly, stepping out from behind the screen now attired not in her usual pristine white, but in a pale blue, like a warm spring day's mid-morning sky. The skirtsuit is saved from utter professionalism by the somewhat abbreviated hem of the skirt - not quite 'trashy', but definitely shorter than the norm - and the stiletto-heeled mules in a matching tone. The nehru-style collar of the dress is a curious affectation that makes the whole thing a bit less pedestrian, all made that much more startling while draped on a woman of Emma's height, curves, and usual predilection for white.
"That seems rather … somber. The sash saves it, I think." Emma offers, honestly. Betsy is usually a bit more vibrant in attire, in either style or color, if not both. "Were you in need of an outfit for visiting your lawyer?" she teases, amusedly.
Betsy offers Emma a rare smile, full of approval for her selection. "Quite an avante garde choice. I approve," she compliments the blonde. "You've certainly the legs for days. If being a globe-trotting CEO ever fails you, I can assure you a fine career as a model."
At Emma's statement, she glances at her self in the mirror a bit self-consciously. "Yes, I… well." She exhales at herself and tugs at the sash. "Some days it's a struggle between fashion and practicality. You've no idea how much I wrangled with myself over my old uniform. Leotards are quite striking looking, but they're far from functional." She rolls her eyes minutely at herself, expressively, and tugs the sash once more, experimenting with the length of the knot. "So at best, we compromise by finding something that's fashionable /and/ subtle."
The blonde chuckles with wry amusement. Of course, Betsy is likely well aware that Emma did a little time as a model, before she moved on to become the CEO of Frost International, Inc. "I don't think I'll make that particular change, dear. But thank you kindly for your suggestion."
"Well, I always approve of fashionable, and subtlety is a powerful weapon to have in one's arsenal." Emma offers, strutting over to give Elizabeth another looking-over. "I do approve of the outfit. It's just a departure from what I've come to expect of you." And Emma has always been one to pay attention to what one should expect of others, pouncing on the variances. "I rather appreciated your latest costumery. I hope my own met with your approval. I've not usually been one to get my own fingernails dirtied."
"Emimently practical, and it wouldn't leave Versace's ghost wanting for anything for appeal," Betsy assures Emma, hips shifting to put her weight over her left foot. "You might, however, consider investing in some body armor," she suggests with polite diffidence. "When I first joined the X-men, I realized that, lacking anything like Logan's durability, a stray bullet or piece of shrapnel would be an ignominous way to die. I might have something still in storage that would be an adequate fit," she suggests with a thoughtful frown, eyeing Emma. "I can see if Jean can remember where she stored it for me." With a straight face, she takes her sash off her collar and casts it over Emma's head, letting it drape around her neck and with a small, quirking suggestion of a smile, gives the trailing end a playful tug. "There. A bit of accoutrement."
Emma smirks at the asian Brit and peels the gold sash off from around her neck, tossing it back at the other woman. "No, thank you. Gold, love, is most definitely not my color. As for body armor, I am quite capable of paying for top of the line body armor. I've just never needed it, before. I am careful. I don't get myself recklessly into situations where I would lack for sufficient warning to shift, as needed." And one has to admit, body armor is good, but diamond body is better. Much better. "The challenge is body armor that is still fashionable. Perhaps I should contact Ms. van Dyne. I've heard she is very talented at such things."
"As you wish," Betsy responds politely, flickering another ghost of a smile at Emma and catching the swirling piece of cloth out of the air without taking her eyes off of Emma. "I think that would be a prudent course of action. Janet's quite a legend in our circles, and with good cause. Needless to say, her regular clothing lines are also exquisite. Still- you don't see combat gear at Bergdorff's, unless they, too, have a backdoor of which I am unaware," she quips with a proper British deadpan expression.
The Bostonian blonde chuckles and shakes her head. "Bergdorff's? No. None other than the loading dock. But there are a few special boutiques that could cater to the taste." And of course, Emma knows about each and every one of them. "But if I'm to actually wear such a thing into real conflict, I won't do so in anything less than the best. So, I will contact Ms. van Dyne, and see that she can fit me into her busy schedule. Something in white, naturally." Because the White Queen has a signature to uphold. "Should I wear one of those garish masks, as well, do you think?" Yes, Emma is worried about mussing her hair. Go figure.
Betsy spreads her fingers in a polite shrug, one shoulder rolling up and down. "I wear one," she tells Emma. "And I take great pains not to be observed or remembered. However, one errant camera, one Facebook post… it would not take a great deal for me to be compromised, and I do have something of a more public profile than many of my peers- present company excepted, of course," Betsy tells Emma urbanely. "It seems a modest bit of insurance against exposure. Our outfits might be a bit more … garish than some might prefer," she says wryly, "but there's no reason to put our faces on display. We aren't posing on comic book covers, after all."
"With some ridiculous negative-image cut-out costume spilling our unmentionables into public view." Emma quips sharply, at the idea of posing on comic book covers; it would seem even Emma has a bit of issue with some of the comic art she has seen. "I suppose I will see what Ms. van Dyne can suggest on that front, as well. I loathe getting my hair mussed. But one must do what one must do. Powerful as we are, there is little we can do to technological recordings, beyond inducing those who make them to erase them." And they can't always get everyone. Elizabeth is right about that. "Perhaps we should fly to Paris and meet her there? Assuming you are free this weekend?"
Betsy makes a sound somewhere between a laugh and a titter. "A terrible idea. I've seen some of the 'official depictions' of us in the flesh, so to speak. My old leotard was quite minimalist, I suppose, but I've been depicted as being wearing something more appropriate for eveningwear than practical use. Can you imagine? Going to a battle in lingerie." She pffts. "Unthinkable. However," she says, flicking amethyst eyes back to Emma. "If you're looking for complaint from me about a spur-of-the-moment trip to sunny Paris with good company, you'll find none here. I've been dying to see Janet for a while now- this seems as good an excuse as any."
The blonde nods sharply. "Good, then. I'll make the arrangements, and we can leave tomorrow." Emma strolls behind the dressing screen, and is soon divested of her dress, changing into her own clothing once again. "Why don't we ring all of this up, please?" she offers to the staff, extending that black featureless card. "Have it all prepped for travel. We'll be taking it with us." Often Emma doesn't bother with that, and has things delivered to her home or office. But with Elizabeth here, she'll take it all with them. "I reserved us a table at Tarazano's for lunch. Is that acceptable?"
"Perfectly so," Betsy assures Emma, eyeing that obsidian-shining piece of plastic. "Though… Emma, dear, I appreciate your largesse, but my burgeousis upbringing requires that I raise at least some small protest if you insist on them bringing back /everything/," she says, eyeing the rather substantial pile of clothing she'd resigned herself to play Rosemary's Babies with to winnow out her budget's allotment. "Unless you're suddenly planning on buying Cosmopolitan magazine and you're picking out something for my fall cover debut," she suggests dryly.
Given that Frost has been known to finance a day's national debt on a shopping spree, this is nothing for her. But she does pause and turn to look to Elizabeth, taking the other woman seriously. She always does seem to do that, where with others she would just blythely steamroll right over them without a glane or a thought. "You want it all, don't you?" she questions, openly. "If I am mistaken, please, correct me. But my impression was that you wanted and liked all of them." And she's a telepath, as they both are. When she says 'impression', she's speaking much more intimately than the staff here could ever fathom.
"I confess, I've no interest whatsoever in anything so pedestrian as Cosmopolitan. Print is dead, and I have no interest in helping them figure out how to monetize their digital assets. But if you need a fall cover debut, I'm sure that can be arranged." Hell, Emma could probably make that happen with just a phone call to a friend from the Hellfire Club. A few whispered words, and whole scales of economy can change.
"My shopping style usually culminates with torturing myself over which outfits I can afford and which ones I'll leave behind, followed by berating myself for going over budget anyway, and then I feel guilty for eating Kurt's homemade brownies as consolation for failing to have restraint." Betsy's lips quirk in a suggestion of a smile. "Usually I'm the one financing things for our friends at the Mansion, unless Warren's feeling particularly generous," she says. "This is a welcome change of routine, though I hope my objection doesn't overshadow my gratitude. Thank you," she tells Emma, flashing another rare but warmly sincere smile. "I am hoping my agent gets off of her literal fanny and starts promoting some of the shoots I did with Pietro's designs. I'd hate for his talents to wallow in obscurity.":
Emma smiles. It's a rare smile, one that isn't a smirk, or a bare ghost that could generously be likened to an almost- or a half-smile. But a real smile, even if it is brief. "Your gratitude is welcomed and accepted, Elizabeth. So long as you appreciate and enjoy the clothing, the price is more than worth it. That I can also save you from a grouchy phone call from your brother regarding your finances warms the cockles of my supposed heart." Yes, Emma can even make jokes at her own expense. "If you want to help get Pietro the press his designs deserve, perhaps you should convince him to design a few things for me. I would be happy to explain to the press about the latest amazing designer I've discovered." And then Betsy could do runway shows for Pietro for the really big money and exposure.
"I'll make the effort," Betsy assures Emma. "Shall we to lunch, then?" she invites the other woman, gesturing to the private exit. "I'll have to show you some of the concept sketches Pietro e-mailed me and you can see if anything strikes you as viable," she says, gathering up her ever-present cell and tucking it into her back pocket. "And you'll excuse me while I order and then eat a half-kilo of steak. I'm famished," she exhales.
Emma cannot help but smirk at that. "You may order whatever you wish, Elizabeth. Your dietary requirements and your pleasure are always your own business." Emma would never eat quite so much, herself. But she would never chastise someone else for doing so. "Please, feel free to forward on the sketches. We can discuss them tomorrow on the plane, at some point." That said, Emma gathers Betsy and they head in the direction of that private entrance, trusting that the staff will manage to get everything paid for, sorted and in order and delivered to the car before the women themselves can do so and order the driver to depart. They're on the clock, and it's a race. Just imagine the tips they get, though.
_2015emma_frost_nonepsylocke_septemberwhite_queen

redpajama_set_name: RedPajamaCommonCrawl


text:
Posted byjerryfinkels June 9, 2022 June 16, 2022 Posted inUncategorizedTags:capitol hill, congress, department of justice, donald trump, election fraud, january 6th insurrection, marc short, merrick garland, mike pence, peter navarro, politics, potus, proud boys, republicans, secret service, sedition, senate, the constitution, tim giebels, washington dc, white house
Before we delve into Mike Pence's Hamlet moment of: "to stay or not to stay," let's take a moment to sip some champagne to celebrate the Justice Department's hauling Peter Navarros ass in for refusing to appear before congress.
Is it possible that Merrick Garland, who at least on the surface, seems like the kind of guy who would be an antidote to insomnia, or at least be cast as "Sleepy" in the modern version of Snow White and the Seven Dwarves (Navarro would be a contender for Dopey!), has a pulse? That all this time he has been plotting to pounce on these insurrectionists?
I must admit, that the guy who boasted in a book and television interviews that he was one of the leading blockers in the infamous "Green Bay Sweep," (which was merely intended to do an end around the election results and reinstate the Don, ushering in the end of democracy!) After being handcuffed and brought before a judge where he was indicted, Navarro whined: "This is not the way that America is supposed to function. They're playing hardball." Do you think he understood the irony of his comment?
Navarro also declared that he was 'disappointed in our Republic." You mean the Republic you were in the process of undoing? That republic? Rumor has it that off-mic he was heard saying: "Damn it, we were so close to taking over the country, and now I may have to go to jail because of my attempt to save America. How fucked up is that?"
Garland's justice department also indicted members of the Proud Boys for seditious conspiracy. For the record the definition of sedition is: conduct or speech inciting people to rebel against the authority of a state or monarch. For the Justice Department to issue that indictment (which is difficult to prove) they must have pretty compelling evidence.
Which brings us to the other part of this piece: the role Mike Pence was supposed to play in denying the orderly transfer of power. Pence was supposed to be the ultimate blocker in the "Sweep" and refuse to count the electoral votes, turning it back to the states where the results were close; this would allow an alternative set of electors supporting the Don to take the place of the legitimate ones, declaring The Don the president.
Turns out that the day before a mob of President Donald J. Trump's supporters stormed the Capitol on Jan. 6, 2021, Vice President Mike Pence's chief of staff called Pence's lead Secret Service agent to his West Wing office.
The chief of staff, Marc Short, had a message for the agent, Tim Giebels: The president was going to turn publicly against the vice president, and there could be a security risk to Mr. Pence because of it.
If you recall, at the January 6th rally The Don ginned up the crowd with these inspiring words: "You'll never take back our country with weakness." At another point, he focused his inspirational oratory on Pence: "Mike Pence, I hope you're going to stand up for the good of our Constitution and for the good of our country. And if you're not, I'm going to be very disappointed in you. I will tell you right now. I'm not hearing good stories."
Umm, "not hearing good stories?" Does that translate into: "if the ingrate doesn't come around, hang the bastard?"
During the insurrection, the secret service were ready, and whisked Pence away while the crowd was chanting "Hang Mike Pence, hang Mike Pence." Honestly, every time I write that refrain I think to myself: that didn't really happen, did it? Not in America, can't be!
Pence was faced with the question "to stay or not stay?". Pence, the patriot, decided to stay. In fact, he remained in some secret place surrounded by secret service for hours, until it was safe to return to the Senate chamber, where he insisted on finishing the certification process. Rumor has it he insisted that the secret service order in Chick Fil A while they waited the insurrection out.
According to reports, Pence didn't leave despite being at risk because he didn't want the world to see him fleeing; he didn't want the world to see the Vice President of the United states of America, the "greatest democracy in the world," driving off to some unknown bunker. Definitely a bad look for the U.S.. And to give him credit, when all the chips were on the line, this sycophant stood his ground and stood up for the constitution and the peaceful transition of power.
Rumor has it that he called "mother" (his wife) to consult.
Pence: Mother?
Mother: Are you okay Mike?
Pence: Can you believe this? After all, I've swallowed for this guy, he wants me hung.
Mother: Dance with the devil, die with the devil.
Pence: Oh come on mother, now's not the time for sermons.
Mother: Mike, are you sure the secret service are there to protect you?
Pence: What are you talking about? Of course they are.
Mother: Don't be so sure. The devil may have gotten to them, and maybe they are pretending to be your protectors but once you go with them they will vanish you.
Pence: Mother, I told you to stop reading those Tom Clancy novels. They fill your head with crazy ideas…Mother, do you think it's possible…
Mother: The man wants you dead Mike, and he can make those things happen.
Pence: So if I stay, they could hang me; if I go they could vanish me?
Mother: Quite a pickle you are in, Mike.
Pence: So what should I do?
Mother: Stand tall and let the Lord lead you. Jesus died for his cause, and if you have to die for yours, then that's the way it should be.
Pence: Yes mother.
Mother: I'll pray for you.
Pence: Yes, do that mother. By the way mother, do you remember what our last meal together was?
Mother: You mean our last supper?
Pence: Our last supper. In case I don't come back I want to remember our last supper.
Mother: I think we had had Chick Fil A.
Pense: Now that's my idea of a last supper.
Mother: Amen to that.


Mining the constituent parts of this "documentary" can teach us about vernacular photography and habits that govern digital-image making. When people photograph one another, do they privilege particular framing styles, à la a professional photographer? Do tourists visiting New York photograph the same subjects; are their choices culturally determined? And when they do photograph the same subject (for example, plants on the High Line Park on Manhattan's West Side), do they use the same techniques?


During the last months I wrote a lot about quality and how to develop high-quality software. These letters dealt with topics like linting your code, testing and documenting it.
I also wrote about the different perspectives and motives that might exist in your team.
But there is one view that I omitted more or less: The external view of your customers. They expect to receive and use your software. They expect it to be without bugs and to fulfill the role they "hired it for".
UAT is the next best thing from deploying/selling your software and receiving feedback. UAT means having real users test your software from end-to-end and gathering their feedback. UAT can help you gain trust from your users.
The people taking part in a UAT could be a well-defined group of users from a big company that is one of your clients. If these people test your software and find it performing well, you can gain good advocates for your product.
UAT could also be a legal or contractual requirement for your software.
Quality assurance done by a team in-house usually helps companies find problems early and thoroughly. There are ISO certifications for that (ISO 9000). Most companies won't be able to afford that though. QA is a topic worth a separate email.
We'll talk about that in the next email.


CryptoAngel is an AI life assistant based on powerful AI models, that works on an individual input, and outputs the best model that suits particular user needs. It is a system designed to enhance human intelligence and decision-making process. Imagine Cortana, Alexa and Siri but way more scalable, intelligent and powerful. The ecosystem is blockchain based, where the developers can upload their models for training and processing in a decentralized manner. The goal is to have one central intelligent model called Master-Mind whose possibilities will be limitless. CryptoAngel will have a mobile app where you can set your personal goal and the Master-Mind will recommend you the best options for reaching your goal. CryptoAngel will have the potential to become one of the most powerful AI virtual assistants that will be capable of understanding your problems and predict your intentions before you even become aware of them and serve as your independent future advocate in uncertain, unknowable.
The whitepaper provided by Crypto Angel is a detailed one with a lot of information about the situation of the products available in the market right now, and their solution. They have explained their solution including flowcharts and diagrams which make it easier for the potential investors to understand the concept. Find the whitepaper here.
Crypto Angel has quite a small team of 5 members. Each of these members has a well-rounded experience in the blockchain industry. However, the team has only technical members. I couldn't find a marketing head or PR head, which is a thing of concern for me since for a project to be successful, you need to let people know about your project—something marketers excel at. Apart from that, the team is great.
Crypto Angel is quite active on social media. It has a total of 34,275 members on its Telegram group, and 5850 followers on Twitter. On Facebook, it has managed to gain only 420 followers and on Instagram, it has managed to gain a mere 111 followers. While it has just a handful of followers, it has been updating users on a constant basis.
It democratizes AI by bringing together a broader community to take part in the development process.
Its generalized AI application offers comprehensive knowledge that it continuously learns.
It makes a marketplace where end users are able to buy different categories of knowledge.
On the whole, the project is pretty great. It brings together blockchain, AI, and quantum computing. The project has a good team which is strong on the technical side. On the non-technical end, however, the project might need some people to manage things. The board of advisors Crypto angel has is very adept and can be trusted.


text:
Q: Ajax form submit returns 404 error on submit I used Mobirise to create a bootstrap based website with a contact form towards the end of it. The form originally had an action just taking it to the Mobirise website. I have previously used ajax and PHP to create mailer forms, and so modified files I had on hand to handle this form. However, whenever I click on the submit button, I get the following error in the console:
POST http://www.mywebsite.com/captcha-lib.php 404 (Not Found)

I have checked and verified that php is enabled on the server (Bluehost), and that the file in question is along the correct path, and that it is on the remote server (it is). Can anyone help me determine why I am getting this error? I have provided the HTML, Ajax, and PHP for all relevant elements below, with private keys and data removed.
Below is the html for the form itself:
<form data-form-title="Let's Work Together">
      <input type="hidden" value="3S/6rrqxqgfL9WCp8yG49uE1861hrI6n4k9XNv8Q5Awspyeq+y1eU1g/jgUsPbIH+KZRWaBHkHuhzqxyJ39m7DSH7QZBYD6IZFqS6415lGnscjkO2Frp6/UUrh4xDIED" data-form-email="true">

                     Name*
                     <input type="text" class="form-control" id="name" name="name" required="" data-form-field="Name" placeholder="Name*">

                     Email*
                     <input type="email" class="form-control" id="email" name="email" required="" data-form-field="Email" placeholder="Email*">

                Please leave a detailed message and include the type of project you have, as well as how extensive it is.
                <textarea class="form-control" id="message" name="message" rows="7" data-form-field="Message" placeholder="Please leave a detailed message and include the type of project you have, as well as how extensive it is."></textarea>

<button type="submit" class="btn btn-lg btn-primary">Email Me</button>

 </form>

I am handling the form using ajax, and I added captcha to decrease the chance of spam emails. The javascript/ajax, which is at the end of the html document is as follows:

The captcha-lib.php file was originally in a folder along the path assets/php, where the assets folder was in the website root folder. I have since moved captcha-lib.php into the root folder, so that it is in the same location as the index.html file containing the ajax. Here is the code in captcha-lib.php:
<?php
header("Access-Control-Allow-Origin: https://www.google.com");

class ReCaptchaResponse
{
    public $success;
    public $errorCodes;
}

class ReCaptcha
{
    private static $_signupUrl = "https://www.google.com/recaptcha/admin";
    private static $_siteVerifyUrl =
        "https://www.google.com/recaptcha/api/siteverify?";
    private $_secret;
    private static $_version = "php_2.0";

    function ReCaptcha($secret)
    {
        if ($secret == null || $secret == "") {
            die("To use reCAPTCHA you must get an API key from " . self::$_signupUrl . "");
        }
        $this->_secret=$secret;
    }
    private function _encodeQS($data)
    {
        $req = "";
        foreach ($data as $key => $value) {
            $req .= $key . '=' . urlencode(stripslashes($value)) . '&';
        }
        // Cut the last '&'
        $req=substr($req, 0, strlen($req)-1);
        return $req;
    }

    private function _submitHTTPGet($path, $data)
    {
        $req = $this->_encodeQS($data);
        $response = file_get_contents($path . $req);
        return $response;
    }

    public function verifyResponse($remoteIp, $response)
    {
        // Discard empty solution submissions
        if ($response == null || strlen($response) == 0) {
            $recaptchaResponse = new ReCaptchaResponse();
            $recaptchaResponse->success = false;
            $recaptchaResponse->errorCodes = 'missing-input';
            return $recaptchaResponse;
        }
        $getResponse = $this->_submitHttpGet(
            self::$_siteVerifyUrl,
            array (
                'secret' => $this->_secret,
                'remoteip' => $remoteIp,
                'v' => self::$_version,
                'response' => $response
            )
        );
        $answers = json_decode($getResponse, true);
        $recaptchaResponse = new ReCaptchaResponse();
        if (trim($answers ['success']) == true) {
            $recaptchaResponse->success = true;
        } else {
            $recaptchaResponse->success = false;
            $recaptchaResponse->errorCodes = $answers [error-codes];
        }
        return $recaptchaResponse;
    }
}

// your secret key
$secret = MY SECRET CAPTCHA KEY;

// empty response
$response = null;

// check secret key
$reCaptcha = new ReCaptcha($secret);

// if submitted check response
if ($_POST["g-recaptcha-response"]) {
    $response = $reCaptcha->verifyResponse(
        $_SERVER["REMOTE_ADDR"],
        $_POST["g-recaptcha-response"]
    );
}

if ($response != null && $response->success) {
    // TODO change to jmceuen@shawsheencc.com
    $email_to = "MYEMAILADDRESS"; // TODO - update when site is live
    $noreply = "Me<MYEMAILADDRESS>"; // TODO - update when site is live
    $autogreet = "Thank you for contacting me regarding my services! I will respond to your email as soon as I can. Please be patient in the meantime!\n";
    $email_subject = "Me, Web Designer'";
    $name = $_POST['name']; // required
    $email = $_POST['email']; // required
    $message = $_POST['message']; // required
    function clean_string($string) {
      $bad = array("content-type","bcc:","to:","cc:","href");
      return str_replace($bad,"",$string);
    }
    $email_message .= "".clean_string($message)."\n";
    $email_message .= "".clean_string($name)."\n";

    $email = $name.'<'.$email.'>';
    // create email headers
    $headers = 'From: '.$email."\r\n".
    'Reply-To: '.$email."\r\n" .
    'X-Mailer: PHP/' . phpversion();
    @mail($email_to, $email_subject, $email_message, $headers);
} else {
    header("HTTP/1.0 404 Not Found");
    // TODO find a way to email an issue @mail("MYEMAILADDRESS", "There is an issue with php emailer", "The php resolved a 404. Please contact your web developer to resolve the issue.", "donotreply@scc.com");
}

?>

redpajama_set_name: RedPajamaStackExchange


text:
You are here: Home / Packers / Packers could be without starting corners on Sunday
Packers could be without starting corners on Sunday
October 17, 2014 By Bill Scott
Both Tramon Williams (ankle) and Sam Shields (knee) didn't practice for a second straight day on Thursday and their status for Sunday's game against the Carolina Panthers is in doubt.
Green Bay Packers coach Mike McCarthy told reporters on Thursday that there was no change in the two players' status from Wednesday. Then, he said Williams was ahead of Shields in recovering from their injuries.
The Packers don't practice today, but will work tomorrow before facing the Panthers on Sunday.
Defensive end Datone Jones (ankle) also didn't practice on Thursday after trying to give his ankle a go on Wednesday. Mike McCarthy said, "He made some progress at practice Saturday, but it's not coming along."
If Shields and Williams are unable to play Sunday, Davon House and Casey Hayward would take their place in the starting lineup.
For Carolina, seven players missed practice because of injury, including starting wide receiver Kelvin Benjamin who has been sidelined with a concussion.
Panthers Defense
The Carolina Panthers have given up 37 or more points in three of their last four games and a big reason why is having to do without Pro Bowl defensive end Greg Hardy. Hardy is out indefinitely awaiting his appeal on a domestic violence conviction.
The Panthers were ranked 2nd in the league defensively last season and have fallen to 26th so far this season. They also led the NFL in sacks in 2013 with 60. They'll be lucky to reach 40 this year.
AUDIO: Ron Rivera said the Panthers on defense is a work in progress :15
Filed Under: Packers, Sports, Titletown Report Tagged With: Casey Hayward, Davon House, Green Bay Packers, Sam Shields, Tramon Williams


text:
'Hey, guys,' It's Time to Take Gendered Language Out of Your Vocabulary
Written by DiversityInc Staff
Greeting colleagues on a Zoom call with "Hey, guys!" or using terms like "chairman" or "congressman" to refer to occupations may seem innocuous, but experts say these types of gendered language — though usually spoken without intention to exclude or offend — still have the power to send messages that limit women and non-binary people.
With more people identifying outside of the male-female gender binary, and an increasing number of women earning higher education degrees and poised to enter the job market in the coming years, advocates believe terms that center around "maleness" are relics of the past worth phasing out. Even when accidental, these terms send detrimental subliminal messages about who belongs and who does not.
In business settings especially, this type of gendered language remains one of the key components of the male-centric culture that women and non-binary individuals are often forced to put up with. Lisa Kaplowitz, director of the Rutgers Business School Center for Women in Business ranks this type of exclusionary language as one of the main problems women working in male-dominated fields face, playing into the culture that perpetuates potentially life-altering issues such as the gender pay gap, assumptions about motherhood making women less focused on their careers and the systemic and long fight against denying leadership roles to women.
All of these problems have only exacerbated over the past year due to the pandemic, which has resulted in a record-breaking exodus of women from their careers according to McKinsey research. "One in four women are thinking about leaving the workforce," Kaplowitz said. "I think it's the impact of COVID and the division of unpaid labor at home, coupled with the presumption from senior leaders that they don't want meatier assignments or more high-profile work because they have to take care of the responsibilities at home." In times like these, changing language won't singlehandedly destroy misogyny, but according to Kaplowitz, it's one small action professionals can take to help normalize women's roles in a diverse array of occupations.
"If you say the word of that policeman, I don't hear myself in that word," she said. "Chairman? I don't hear myself. Now, if we say chairwoman, chairperson — I think all of that helps. It's not one thing that will make the greatest impact, it's a combination of all of these factors compounding themselves."
As the primary way we communicate with others, the language we use can definitely make a difference, said Chris Bright (who uses pronouns interchangeably but preferred they/them for this article), director of public training at The Trevor Project, a nonprofit organization aimed at preventing suicide in LGBTQ youth. In an email interview, Bright said that gendered language not only excludes cisgender women from important aspects of day-to-day life, but also has the added component of causing distress to transgender and nonbinary people who may feel invalidated when they are misgendered.
"Throughout history, women have been excluded from language under the pretense that men should hold the power in society," Bright said. "This of course has continued even today with terms like 'you guys.' While that history is generally problematic, it takes on a whole different meaning for transgender and nonbinary folks. The use of gender-exclusive language not only reinforces harmful stereotypes, but it also runs the risk of misgendering or invalidating a person's gender identity."
Transgender and nonbinary people face numerous barriers in the workplace, including discrimination for their sexual identity, lack of discrimination protection through state laws and not being given access to uniforms, restrooms or other facilities that match their true identities. This type of painful discrimination is known as gender dysphoria (the feeling of discomfort or distress a person might feel when their identity doesn't match the gender they were assigned at birth) and can cause extreme mental health challenges, especially when paired with the rampant discrimination and violence against transgender individuals that exists in America today. Even pre-COVID-19, the challenges to transgender and nonbinary youth were so severe that a heartbreaking 54% of individuals had seriously considered suicide.
"[Gender dysphoria] can be further intensified when folks around you continually use gendered language to describe professions, people groups or hobbies." Bright said. "We can support our friends who experience dysphoria by changing the way we talk about gender, by removing assigned gender stereotypes from our language and by making it clear that we will always use terms that are inclusive and reflective of each individual's gender identity."
Although conversations about language are often dismissed as semantics, Bright noted that semantics do have power. "Of course, language is semantics, but why on Earth would we not be concerned with semantics?" they said. "The meaning of language is important. The fact that language changes over time is an important and powerful testament to the advancement of society. It's time for us to move beyond the narrow-minded and often patriarchal language of the past."
Kaplowitz agrees that changing habits based around language is a challenge but being conscious of it is the first step. Based on advice she'd heard from DiversityInc CEO Carolynn Johnson, Kaplowitz said she recommends giving everyone a bit of good grace for starters. If you start out at a place where you presume that intentions are good, then there are interventions you can use to help promote and instigate change. "Have a separate conversation with the person either right then or immediately afterward, privately, to talk about how their words can be interpreted," she said. "Then provide some suggested corrections on how to change them."
Greetings like, "Hey, everyone," "Hi, all," and "Good morning, folks" are easy, gender-neutral addresses that don't take much effort to adopt. Using terms like "chairperson" "congress member" and "business person" begin to remove assumptions about what kinds of people can fill certain roles. Being aware of the words you use and asking others to hold you accountable as well can help override old habits.
"Using gender-neutral language is a simple and effective way to foster inclusion, especially for transgender and nonbinary young people," Bright said. "It sends the message that all people are welcome."
The Inheritance No One Wants: Breaking Generational Poverty
Awareness, Inequality, News
By Linda Bell
Why Pay Transparency Laws Are Crucial for Women of Color
Awareness, Employment, Women
AT&T's Corey Anthony Highlights Value of Partnership with Essence Festival
Awareness, News, Women
By David Rice
Six Things You Should Never Say to South Asian Americans
By DiversityInc Staff
Six Things NEVER to Say to Working Mothers
9 Things to NEVER Say to Veterans
Awareness, News
By Featured Partner


In its 2008 budget released last week, Canada's Conservative government proposed beneficial changes for entrepreneurs, angel investors and venture capitalists seeking to create wealth by building businesses from the foundations upward.
When laying the foundations of a business, Canada's Scientific Research and Experimental Development Program (SR&ED) tax refunds earned by early-stage technology firms are a vital source of cash. By allowing for 10% of all wages and salaries paid to Canadian residents for work performed outside Canada to be claimed, Budget 2008 will help improve cash flow. This change eliminates the ludicrous anti-marketing result of not allowing those expenses when experimental development work is conducted on export customer premises.
Budget 2008 also raised the limit of qualified expenditures for Canadian-controlled private corporations from $2 million to $3 million. However, the budget continued the anti-growth-rate policy of reducing the qualified expenditures amount for companies with taxable income of $400,000 or more, and phasing it out for those with taxable income of $700,000 or more.
Another addition to Budget 2008 was the introduction of tax-free savings accounts (TFSA). In brief, starting next calendar year, individuals can contribute up to $5,000 annually from after-tax income to a TFSA. Funds can be withdrawn, tax-free, at any time, positioning this new savings vehicle at the opposite end of the spectrum from registered retirement savings plans. The latter lets money to be put aside to invest before taxes are paid but requires taxes to be paid upon withdrawing funds.
This new initiative has potentially eliminated the capital gains tax for entrepreneurs and angel investors. Was introduction of the TFSA brilliantly accidental, or a sound implementation in support of the role assigned to entrepreneurs in the government's science and technology strategy? Used in this way amongst other possible purposes, it would put the returns from investing in early-stage ventures on the same footing as winning the lottery. As a U.S. ambassador once observed, a country that valued entrepreneurship would not tax capital gains while leaving lottery winnings tax-free. Introduction of the TFSA meets the National Angel Organization's request for support, albeit in a way akin to the relationship between the RRSP and the TFSA.
Finally, Budget 2008 appeared to remove a long-standing barrier to investment in Canada by U.S. venture capitalists, the infamous Sec 116 requirement that each investor provide Canada Revenue Agency a certificate that taxes are not due. This effectively prevented them from being rewarded for success and beating the odds against creating significant wealth.
What could Budget 2008 have done to really reinforce its hidden subtext of rewarding entrepreneurial success? You be the judge. Go to http://www.fin.gc.ca/activty/consult/sred_e.html where submissions provided to the consultation on the SR&ED Program before November 30, 2007 are being posted. When the government meets its commitment to posting all public submissions, review them and decide for yourself whether or not the SR & ED changes are a big "Eh" or a D. Given the Tory promises in respect of the capital gains tax, would an accountability review grade the budget as an Eh!+, a gentlemen's C, or a D from the perspective of supporting implementation of the commercialization goals of the S&T policy?
Of course all of this would not be necessary if we were to enact the Tax Lawyers, Accountants and Economists Unemployment Act. Its key provisions would be a 15% tax rate on income, coupled with a capital gains exemption on a continuously declining daily basis, reaching zero at the end of a decade. Then the only questions for debate would be the amount of the basic exemption and the GST percentage. This won't work, of course, except it is already available in competing countries.
Please tell us more about how you see the TFSA effectively eliminating the capital gains tax for entrepreneurs and angel investors.
If shares in privately held firms were placed in a TFSA, they would appreciate in value tax free. This already can be done for RRSPs, just not by company principals. To be used for the purpose of encouraging founding entrepreneurs, the rules for TFSAs would have to differ from those which have been used for RRSPs.


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