text:
[![Build Status](https://travis-ci.org/ibodrov/bpm.svg?branch=master)](https://travis-ci.org/ibodrov/bpm)
[![Coverage Status](https://coveralls.io/repos/github/ibodrov/bpm/badge.svg?branch=master)](https://coveralls.io/github/ibodrov/bpm?branch=master)

BPM Engine
==

A simple implementation of an BPM engine, designed to mimic Activiti's behaviour. Optimized for high performance (rather than for the strict following of the BPMN specification).

Main features
--
- an lightweight BPM engine, inspired by Activiti BPM engine;
- high-performance on-disk persistence;
- event scheduling (e.g. "timers");
- supports Activiti's XML format (both process and visual elements);
- supports JUEL in flow expressions, task delegates, etc;
- JUnit support (and easy unit testing in general).

Supported elements:
--
- boundary event (errors and timers);
- call activity;
- end event;
- event-based gateway;
- exclusive gateway;
- inclusive gateway;
- intermediate catch event;
- parallel gateway;
- sequence flow;
- service task;
- start event;
- subprocess.

Limitations
--
- in the current implementation of the engine, "inclusive gateways" work exactly as "exclusive" - e.g. without the evaluation of flow expressions.
- tasks with TimerBoundaryEvents executed in the separate thread inside an unbounded Executor

redpajama_set_name: RedPajamaGithub


text:
Q: Splitting Transaction across Multiple Views I'm trying to figure out how to split a transaction across multiple views. This is what I have in mind:

*

*I have a view which creates a number of records (all packaged into a single transaction);

*The view presents some information on these changes and also a form which allows the user to either accept or reject;

*On the basis of the user's choice, the transaction should either be committed or rolled back.

The code that I have looks like this at present:
@transaction.non_atomic_requests
def record_results(request):
   if request.method=='POST':
     if "approve" in request.POST:
       transaction.commit()
       transaction.set_autocommit(True)
     if "reject" in request.POST:
       transaction.rollback()
     # Turn AUTOCOMMIT back on again.
     transaction.set_autocommit(True)
     return render(request, 'updated.html')

   approve = ApproveForm()
   # Turn off AUTOCOMMIT.
   transaction.set_autocommit(False)
   # Create records here.
   # [...]
   context = {
       'approve': approve,
   }
   return render(request, 'accept.html', context)

Based on my understanding of the documentation, I thought that this would work. However, it does not do as I expected, so I suspect my understanding is flawed.
If I comment out transaction.set_autocommit(False) then the data is committed, but immediately rather than after being approved. If transaction.set_autocommit(False) is included then no data is committed at all.
Is the problem perhaps due to the transaction being split across two invocations of the view? I'm using request.session as well in the same view. Could that have an influence?
Any help or suggestions appreciated. Or, alternatively, if there is an overall better approach to the approval process, I'd be happy to adopt that as an alternative.
I'm working with InnoDB tables on MySQL.
Thank you and best regards, Andrew.

A: Transactions are local to a single thread in a process (since connections are, and transactions are tied to a single connection), and requests are routed to an arbitrary thread in an arbitrary process. Even with a single thread and process, you can't guarantee that there are no other requests in between -- and having a single thread serving requests absolutely kills your site's performance and scalability by disallowing any concurrency. Transactions also block other threads from using and altering the same data, so transactions should be as short-lived as possible, or you will again block concurrent requests from completing.
You can -- assuming the original changes are based on a form -- render the same form on the confirmation page using hidden inputs, without saving the data to the database. When the user approves the changes, you have the same input as form data, and you can easily save the data during the confirmation request.

redpajama_set_name: RedPajamaStackExchange


text:
On February 25, 2021, the FCC approved a Report and Order setting rules for the Emergency Broadband Benefit (EBB) Program to disburse $3.2 billion to service providers that furnish discounted broadband service and devices to low-income and Tribal area households. Congress established this program last year in the Consolidated Appropriations Act of 2021 to make broadband services and connected devices more affordable during the COVID-19 pandemic.
The FCC's goal is for the program to be in place by no later than the end of April 2021. The program will end six months after the U.S. Department of Health and Human Services determines that the COVID-19 pandemic emergency is terminated.
What are the subsidies?
The EBB program will subsidize:
Up to a $50 per month discount for broadband services to low-income households;
Up to a $75 per month discount for broadband services for households on Tribal lands; and
Up to a $100 one-time discount for a laptop, desktop computer, or tablet purchased through a participating broadband service provider.
The monthly discounts may also be applied to monthly charges for equipment associated with the service, such as modems, routers, hotspot devices, and antennas.
What households are eligible?
A household is eligible to receive discounted broadband service if at least one member:
Qualifies for the FCC's Lifeline program;
Receives benefits under the free and reduced-price school lunch program or the school breakfast program, or qualified in the 2019-2020 school year;
Experienced a substantial loss of income since February 29, 2020, and the household had a total income in 2020 below $99,000 for single filers and below $198,000 for joint filers;
Received a Federal Pell Grant in the current award year; or
Meets the eligibility criteria for a participating broadband service provider's existing low-income or COVID-19 program.
A Tribal area household is eligible if it meets one or more of the low-income eligibility criteria above and it is located in any federally recognized Indian tribe's reservation, pueblo, or colony.
How do broadband service providers qualify to receive reimbursements under the EBB program?
A broadband provider may elect to participate in the program if:
It provided broadband service on December 1, 2020.
The provider has been designated as an "eligible telecommunications carrier" (ETC) in a state or territory in which it will offer EBB discounted service.
For non-ETCs, the FCC's Wireline Competition Bureau (Bureau) will automatically qualify a broadband provider that:
offered discounted subscriber rates no later than April 1, 2020 based on low-income, loss of income, or participation in federal, state, or local assistance programs; or
made commitments no later than April 1, 2020 to (i) keep subscribers connected during the pandemic or (ii) offer widely available bill forbearance or forgiveness programs.
had a process in place as of April 1, 2020 by which it can verify eligible households in order to prevent fraud, waste, and abuse in the program.
Non-ETCs that are not eligible for automatic qualification may seek expedited approval from the Bureau by submitting:
A list of states they plan to offer EBB discounted service;
A statement of the jurisdictions where they (i) are an ETC and (ii) where they are not an ETC but seek to qualify under the EBB program; and
A statement of their program to prevent waste, fraud, and abuse.
All broadband providers qualifying under the EBB program must file an election with Universal Service Administrative Company (USAC) certifying several aspects of its participation in the program, such as the areas where it intends to offer EBB discounts, a description of the services it will be offering (including pricing and service tiers), and whether it plans to offer connected devices under the EBB program.
On March 4, 2021, the Bureau released a Public Notice establishing the following milestone dates:
March 8, 2021 - The Bureau's portal opens for filing requests for EBB program qualification by non-ETC providers and for approval of alternative verification processes.
March 11, 2021 - the USAC inbox opens for providers to file EBB program election notices.
March 22, 2021 – the deadline for filing requests for EBB program qualification by non-ETC providers and for approval of alternative verification processes.
What regulatory obligations apply to service providers participating in the EBB program?
The provider must offer at least one EBB discounted service in each area it has elected to qualify under the program.
The provider must not deny an eligible household the ability to participate in the program based on any past or present arrearages, may not require the household to pay an early termination fee if it later terminates the service, and may not impose a mandatory waiting period for a household that previously received service.
The provider must publicize the availability of the EBB Program in a manner that is reasonably designed to reach those households likely to qualify for the program discounts.
The provider must comply with several subscriber notice requirements, including:
Collecting and retaining documentation demonstrating that, prior to enrolling a subscriber, it clearly disclosed that (i) EBB is a temporary government program reducing the customer's monthly broadband service bill, (ii) the household will be subject to the provider's undiscounted rates and general terms and conditions at the end of the program, (iii) the household may obtain EBB-discounted service from another participating provider and transfer their EBB benefit to that provider.
Retaining documentation that, having received such disclosures, the household provided affirmative consent to apply the EBB discount to the service.
The provider must verify the eligibility of a household by using either the FCC's existing verification systems or through an alternative verification process that is approved by the Bureau.
The provider must submit to the FCC's National Lifeline Accountability Database (NLAD) the name address, and other information of each new or existing subscriber that will receive EBB benefits. The provider must also query the NLAD to ensure that the household is not already receiving an EBB benefit, and must update that information if the service is terminated or the subscriber's information has changed.
The provider must use certain USAC databases and administrative processes.
The information provided above is not legal advice, and should not be relied on as such. The content above is for informational purposes only, and is meant as a starting point on your search for answers to your legal questions.

redpajama_set_name: RedPajamaCommonCrawl


text:
<ion-view view-title="Messages">
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    <button class="button button-clear button-icon button-positive ion-plus" ng-click="openNewDiscussionModal()" ng-controller="NewDiscussionButtonCtrl"></button>
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Test

      </ion-item>
      <ion-item class="item-remove-animate item-avatar item-icon-right" ng-repeat="discussion in discussions" type="item-text-wrap" href="#/tab/discussions/{{discussion.discussion_id}}">

{{discussion.title}}

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        <ion-option-button class="button-assertive" ng-click="remove(discussion)">
          Delete
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text:
Martial artist, 29, mourned after Broad Street Run
by Jeff Gammage, Inquirer Staff Writer, Posted: May 8, 2007
Robert Massaroni died after the Broad Street Run.
Many area martial artists were numb yesterday as they learned of the death of Robert Massaroni, a champion Tang Soo Do instructor who collapsed and died moments after he finished the 10-mile Broad Street Run on Sunday.
Massaroni, 29, of Holland, Bucks County, was chief instructor at the Bensalem branch of Nate Gordon's Black Belt Academy, where he was idolized by his "little dragons," the younger students who trailed after him.
"He was the first guy to show up to help, and one of the last guys to leave," said Louis Castelli, who trained Massaroni when he was a boy and later taught with him. "This was his life. The kids loved him."
Massaroni excelled at the Korean discipline known for explosive kicks and punches. He was the Regional Black Belt Men's Grand Champion in 1997, 1998 and 1999, and won a men's world championship in 2002, according to the school.
Gordon said in an e-mail that he was lecturing in Singapore but was cutting his trip short.
"Rob was an incredible individual," he wrote. "He came from a very tight Italian family - was the 'baby,' fell in love with his wife, Val, who came from an even closer Italian family. [He] was married less than a year."
Gordon said Massaroni was "loved by the students and had a special knack for teaching, especially little ones. . . . A wonderful person, son, husband, teacher and friend. He has touched many lives in his short time on Earth."
Massaroni was also a seventh-grade teacher at Shafer Middle School in Bensalem, where he took an interest in youth fitness. Last year, a reporter who visited the school described Massaroni helping students to learn yoga, aerobics and karate.
Efforts to reach school officials were unsuccessful.
Massaroni earned a master's degree in education from Temple University.
The Bensalem Black Belt Academy was closed yesterday in Massaroni's honor. Staff members posted a Web tribute to the chief instructor, whom they remembered as "a man that loved. He loved Tang Soo Do, he loved his family, he loved Val, his wife."
Castelli said Massaroni had trained for his third Broad Street Run. He came in 3,934th among approximately 15,000 who finished the race, running the course in 1:24:34 on the cool and windy morning.
"He was an athlete," Castelli said. "That's why this is so crazy. . . . It's devastating."
Massaroni collapsed just after completing a point-to-point run that Runner's World magazine has named one of the fastest 10-mile courses in the nation. The race started at Central High School at 8:30 a.m. and finished at the end of Broad Street in South Philadelphia.
Temple University, Hahnemann University and Methodist Hospitals stand along the course. Massaroni was taken to Methodist, where he was pronounced dead. No cause of death was immediately available.
Sudden death among young, competitive athletes is rare, but not as singular as it may seem. The well-known basketball players Hank Gathers of Loyola Marymount University and Reggie Lewis of the Boston Celtics both died on the court. A 1991 study published in the Journal of the American Medical Association examined the sudden deaths of 158 trained athletes between 1985 and 1995. It found that death can be due to congenital heart defects or a variety of cardiovascular diseases, and that medical pre-screenings were of limited value in revealing abnormalities.
Massaroni had recently completed the requirements to become a fourth-degree master, which typically requires at least 16 years of training. He was to receive his belt this fall.
"He wasn't the most talented kid when he came to me, but he became a world champion," Castelli said. "He had the drive. He was a good role model, too. If everyone in the world was as good as this guy, the world would be a better place."
Contact staff writer Jeff Gammage at 610-313-8110 or jgammage@phillynews.com.
Posted: May 8, 2007 - 3:01 AM
Jeff Gammage, Inquirer Staff Writer


text:
To the moon, for good?
By Brendan Byrne
On flight day 13, Orion reached its maximum distance from Earth during the Artemis I mission when it was 268,563 miles away from our home planet. Orion has now traveled farther than any other spacecraft built for humans.
NASA's Artemis I mission is past its halfway mark -- the uncrewed Orion capsule slinging past the far side of the moon. The next big step is making it back to Earth safe.
The mission ushers in a new era of lunar exploration with astronauts making the trip next. NASA wants to establish a permanent base at the moon -- are we any closer to that goal now? We'll chat with Laura Forczyk, a space policy analyst, about the sustainability of the moon.
Then, scientists are already preparing for long-term visits to the moon -- and trying to grow plants in lunar soil. We'll revisit a conversation with NASA senior scientist Sharmila Bhattacharya about what researchers have learned so far.
Brendan Byrne
Brendan covers space news for WMFE, everything from rocket launches to the latest scientific discoveries in our universe. He hosts WMFE's weekly radio show and podcast "Are We There Yet?" which explores human space exploration. Brendan is a native Floridian, born and raised in Broward County. He moved to Central Florida in 2005 to attend the University of Central Florida. He began working at WMFE as a college intern where he discovered his love for public radio.
See stories by Brendan Byrne


You have to have a Bleach: Heat the Soul 2 save on your memory stick when you're selecting the convert menu.
Same as above, but you need Heat the Soul 3.
Same as above, but you need the first game.
Beat time attack with Rukia in under 10 minutes.


text:
No Tolling
Wilsonville City Councilor, Registered Nurse, Candidate for Clackamas County Commission.
No Tolling!
Funding Police = Safer Communities
Real Solutions to reduce crime, inflation, homelessness and cost of housing.
About Ben West
Ben West is a sixth-generation Oregonian, who has lived in Wilsonville since 2014 with his husband, Paul, and their son, Jay. He's a registered nurse at Oregon Health and Science University's cardiology clinic and has served on the Wilsonville City Council for the past two years.
Click here to see Ben's latest video
More About Ben
Help Ben Stop Clackamas County Tolling
No Tolling i205! I stand with the working families of Clackamas County who will be hugely impacted by the moves Metro is making to institute tolling the thoroughfare that runs through our county. It's absolutely wrong and needs to be stopped. Click here to see Ben's latest video
More on the Anti-Tolling Action Plan
Ben West is Endorsed by:
Clackamas County Peace Officers Association
No Tolls Oregon – PAC
Crime Victims United
#TimberUnity – PAC
Taxpayers Association of Oregon
Oregon Family Farm Association
Ben West News & Opinion
Defend the Police, Don't Defund Them
There are certain things that current Clackamas County Commissioner Sonya Fischer doesn't want voters to hear. One of the most important has to do with her stance on law and order. This has become one of the biggest issues in the 2022 election, because law-abiding citizens are becoming increasingly weary of politicians whose policies are causing crime to skyrocket all…
Telling the Truth on Tolling
There are certain signs that a campaign isn't going well. One of the biggest is when you feel like you have to pay an attorney to contact your opponent and make threats of legal action. While this kind of thing may be more common at the federal level, with the highest public offices in the nation, I never expected to…
I've always thought it's important for candidates who are running for office to be familiar with whatever that position entails. That way, they have a better sense of what they're getting into. But more importantly, it means that they're also aware of the limitations of what they can and cannot do after they've been elected. Many people try to get…
The Importance of Law and Order
Out of all the basic functions of local government, public safety is easily among the most important. This has been made abundantly clear over the past couple of years. Political activists demanded that law enforcement agencies be stripped of the critical funding they need to get the job done. Candidates have run for district attorney's offices nationwide under the banner…
Standing Strong Against Tolling
A Voice for Housing Security, Affordability and Availability
An Experienced and Effective Advocate
Paid for by Ben West for Oregon - PAC #20597
Wilsonville City Councilor, Registered Nurse Candidate for Clackamas County Commission No Tolling! Funding Police = Safer Communities Real Solutions to reduce crime, inflation, homelessness and the cost of housing.
Email: hello@benwest22.com
Web: www.BenWest22.com
Address: 29143 SW Remo Court Wilsonville, Oregon 97070
© 2022 Ben West for Oregon. All Rights Reserved. Privacy Policy. Developed and Managed by Hostdoodle A service of Burnett Media Group


With the post-9/11 demand for increased security everywhere, organizations find themselves struggling to keep up with the latest technology. Many have made substantial investments in their security systems over recent years, creating an extensive and functional infrastructure. For this reason, and in light of today's budget constraints, many find that forklift system upgrades are simply impossible; even though new technologies not only provide more security, they also create efficiencies that substantially reduce overall costs.


Michael Torres created the Wilshire Real Estate Securities Index in 1991 to serve as a proxy for direct real estate investment by institutions. The index is widely recognized as the industry's performance benchmark. Michael has over 25 years of experience in real estate and securities research, and is currently CEO of Adelante Capital Management, a California-based investment advisor that specializes in real estate securities that seeks real estate returns for investors by owning property stocks. In this Opalesque.TV interview, Michael talks about how owning public real estate securities provides a look into the property market, yielding transparency of the properties and also the transparency of balance sheets, an advantage not shared by the private real estate market, along with liquidity that allow investors to re-balance portfolios. He also discusses his personal experience as a professional real estate investor during the period of crisis and drastic 62% decline of the REIT market from their 2007 peak through Q4 2008. Michael describes his net asset value approach as "buying buildings for clients", a strategy that currently yields enormous opportunities as the U.S. real estate market has rebounded to within 5% of its previous 2007 highs and still has room for future growth.


If you're being deployed and want additional protection against fraud and identity theft, DataX recommends placing an active duty alert on your record with the DataX Active Duty Alert form.
An active duty alert communicates to lenders that 1) you are deployed, and 2) that credit should not be granted unless your identity can be verified.
Upon receipt of the completed form, DataX will pull the report and send it via U.S. Postal Service to the address specified.


text:
Q: Making Java Tic Tac Toe Server Multithreaded I have no experience with threads, unfortunately. I have been doing a couple of "Hello World" thread examples, which seem to be pretty easy. However, I need to incorporate threads into a Java Tic Tac Toe server that I have (which uses sockets). The design of my Tic Tac Toe game is this:

Provider.java (server): Determines the current player, sends textual display/game board to the current player, determines if game is over
Requester.java (client): Initiates a game board object for each client, keeps the clients game board in sync with the server's game board, checks for valid moves
TBoard.java: Methods used by both client and server (make_move(), is_winner(), current_player(), etc.)

I was wondering if you guys could take a look at my Provider.java (server), and give me some advice as to how to incorporate threads to allow for multiple tic tac toe games to be played simultaneously...
 /**
  * Provider.java
  *
  * @version     2.0
  */
 import java.io.*;
 import java.net.*;

 /**
  * The Provider class is responsible for any server-side activities with the
  * Tic-Tac-Toe game. This includes:
  *
  * 1. Determining the current player 2. Managing the textual display for the two
  * individual players 3. Updating the game board with the each player's moves 4.
  * Determine what player wins, if any
  */
 public class Provider {

TBoard board = new TBoard(); // Instantiate the game board object

ServerSocket providerSocket;
Socket connection1 = null, connection2 = null;
ObjectOutputStream out, out2; // Client 1, Client 2
ObjectInputStream in, in2; // Client 1, Client 2
String message;
Boolean done = false;
String end = "";
int row, col, game_state = 3;

/**
 * Class constructor.
 */
Provider() {
}

void run() {
    try {
        // Open a socket and wait for connections
        providerSocket = new ServerSocket(20092);

        System.out.println("Waiting for connection...");
        connection1 = providerSocket.accept();
        System.out.println("Connection received from Player 1 "
                + connection1.getInetAddress().getHostName());
        connection2 = providerSocket.accept();
        System.out.println("Connection received from Player 2 "
                + connection2.getInetAddress().getHostName());

        out = new ObjectOutputStream(connection1.getOutputStream());
        out2 = new ObjectOutputStream(connection2.getOutputStream());

        in = new ObjectInputStream(connection1.getInputStream());
        in2 = new ObjectInputStream(connection2.getInputStream());

        do {
            // Send the game game_state to the current player
            sendInt(board.get_player(), game_state);

            // If the game state != 3 (There is a winner or board is full)
            if (game_state != 3) {
                // Send game state to the other player
                sendInt(board.get_opposite_player(), game_state);

                done = true; // Condition to terminate the server
                // If game is in "play" state
            } else {
                // Send both the current player and the Tic Tac Toe board
                // (2D array) to current player
                sendInt(board.get_player(), board.get_player());
                send2D(board.get_player(), board.print_board());

                sendString(board.get_player(),
                        "Please enter a row, press Enter, then enter a column: ");

                // Receive the tic tac toe board from current player
                // (after a move has been made)
                if (board.get_player() == 1) {
                    int[][] c_array = (int[][]) in.readObject();
                    board.set_array(c_array);
                } else {
                    int[][] c_array = (int[][]) in2.readObject();
                    board.set_array(c_array);
                }

                // Switch the current player
                if (board.get_player() == 1) {
                    board.set_player(2);
                } else {
                    board.set_player(1);
                }

                // If there is a winner, set the game state accordingly
                if (board.winner() != 0) {

                    if (board.get_player() == 1) {
                        game_state = 2;
                    } else {
                        game_state = 1;
                    }

                    // If there is no winner and the board is full, set the
                    // game state accordingly
                } else if (board.board_full() && board.winner() == 0) {

                    game_state = 0;

                    // Otherwise, stay in the "play" state
                } else {

                    game_state = 3;

                }
            }

        } while (done != true);

    } catch (IOException ioException) {
        ioException.printStackTrace();
    } catch (ClassNotFoundException e) {
        e.printStackTrace();
    } finally {
        // Close the input/output streams, and the socket connections
        try {

            in.close();
            out.close();
            in2.close();
            out2.close();
            providerSocket.close();
        } catch (IOException ioException) {
            ioException.printStackTrace();
        }
    }
}

/**
 * Sends a String to the current client
 *
 * @param player the current player
 * @param msg the String to be sent
 */
void sendString(int player, String msg) {
    try {
        if (player == 1) {
            out.writeObject(msg);
            out.flush();

        } else {
            out2.writeObject(msg);
            out2.flush();
        }
    } catch (IOException ioException) {
        ioException.printStackTrace();
    }
}

/**
 * Sends a String to the current client
 *
 * @param player the current player
 * @param array the 2D array to be sent
 */
void send2D(int player, int[][] array) {
    try {
        if (player == 1) {
            out.writeObject(array);
            out.flush();

        } else {
            out2.writeObject(array);
            out2.flush();
        }
    } catch (IOException ioException) {
        ioException.printStackTrace();
    }
}

/**
 * Sends a int to the current client
 *
 * @param player the current player
 * @param msg the int to be sent
 */
void sendInt(int player, int msg) {
    try {
        if (player == 1) {
            out.writeObject(msg);
            out.flush();

        } else {
            out2.writeObject(msg);
            out2.flush();
        }
    } catch (IOException ioException) {
        ioException.printStackTrace();
    }
}
/**
 * Main method, invoking run() method
 */
public static void main(String args[]) {
    Provider server = new Provider();
    server.run();
}
 }

Thanks!

A: Check out the java.util.concurrent package.

A: First, completely separate the actual Tic-Tac-Toe stuff from your communication layer.  Your communication layer should basically receive a message from any client, figure out which Tic-Tac-Toe instance belongs to this client, then dispatch the message.  Similarly, the Tic-Tac-Toe instance might need to send a message to its players through the communication layer.
I imagine that your TicTacToe class will have a very simple API that looks like:
public Result mark(int row, int col, int playerID);

Where Result can either be something like VALID, INVALID_MOVE, PLAYER_WINS, or DRAW, or something like that.  With an interface like this, you can easily create a single-player version of the game before you move on to the networking stuff.
In the end, you'll need 1 thread which exclusively calls serverSocket.await(), waits for 2 incoming connections, then creates a new Tic-Tac-Toe instance.  Anytime a message comes from either of these 2 clients, you'll dispatch it to that particular instance.  You need some way to lookup the TicTacToe instance for the given socket, extract the message from the input stream, modify the TicTacToe instance, then send a message back to the 2 player clients.
You'll also need an additional thread for each individual socket connection.  Everytime you try to read from a socket's input stream, you'll need to wait for some data to actually be sent from the client.  This is where the threads come into play.
Oh, by the way, the java.util.concurrent package provides ways to make your network server more scalable and efficient but its pretty complicated.  Also, most ways of using it are actually single-threaded (which is actually why it's more scalable, believe it or not).  I recommend steering clear for this assignment.


text:
Do Hedge Funds Profit from Mutual-Fund Distress?
NBER Working Paper No. w13786
49 Pages Posted: 8 Feb 2008 Last revised: 3 Sep 2022
See all articles by Joseph Chen
Joseph Chen
University of California, Davis - Graduate School of Management
Samuel Gregory Hanson
Harvard University - Business School (HBS)
Harrison G. Hong
Columbia University, Graduate School of Arts and Sciences, Department of Economics; National Bureau of Economic Research (NBER)
Jeremy C. Stein
Harvard University - Department of Economics; National Bureau of Economic Research (NBER)
Date Written: February 2008
This paper explores the question of whether hedge funds engage in front-running strategies that exploit the predictable trades of others. One potential opportunity for front-running arises when distressed mutual funds -- those suffering large outflows of assets under management -- are forced to sell stocks they own. We document two pieces of evidence that are consistent with hedge funds taking advantage of this opportunity. First, in the time series, the average returns of long/short equity hedge funds are significantly higher in those months when a larger fraction of the mutual-fund sector is in distress. Second, at the individual stock level, short interest rises in advance of sales by distressed mutual funds.
Chen, Joseph S. and Hanson, Samuel Gregory and Hong, Harrison G. and Stein, Jeremy C., Do Hedge Funds Profit from Mutual-Fund Distress? (February 2008). NBER Working Paper No. w13786, Available at SSRN: https://ssrn.com/abstract=1091421
Joseph S. Chen
University of California, Davis - Graduate School of Management ( email )
Davis, CA 95616
Harvard University - Business School (HBS) ( email )
Soldiers Field Road
Morgan 270C
Columbia University, Graduate School of Arts and Sciences, Department of Economics ( email )
National Bureau of Economic Research (NBER)
Jeremy C. Stein (Contact Author)
Harvard University - Department of Economics ( email )
Littauer Center
HOME PAGE: http://post.economics.harvard.edu/faculty/stein/stein.html


Announcement DUE TO A VERY FULL SCHEDULE *ALL ORDERS*: Please allow 10-14 days for me to create orders (unless otherwise stated). Orders are completed on a first come, first served basis. Please allow longer for larger orders. (see below). If you need a rush order, please see below.
For orders over $100 - please allow about 2-3 weeks to ship out.
Orders over $200 - please allow 3-4 weeks to ship out.
If you would like a rush order, please message me with exactly what you would like to order, the address it is going to, and the date you need it by BEFORE ordering. Rush orders may incur additional charges, and I reserve the right to deny rush order requests due to insufficient time, etc.
Handmade toys, stuffed animals, felt food, electronic accessories and other fun items for all ages made from eco-friendly materials in the USA.
All items are handmade one at a time, allowing each one to have a unique personality!
PLEASE CONTACT ME IF YOU NEED LARGER QUANTITIES, CUSTOM COLORS OR SIZES.
WE DO WHOLESALE AND CONSIGNMENT! PLEASE EMAIL kklaus.livedreamcreate [!at] gmail.com for inquiries. Please include the item(s) and quantity desired of each.
*Note: The poly-fill and eco-felt I use is made in the USA and made from recycled plastic materials.
Some items may contain small pieces and are intended for ages 3+. I can always swap out googly or safety eyes for felt eyes. Please message me.
Don't forget to visit the facebook page at www.facebook.com/livedreamcreate!
Check out page 121 of the March 2014 issue of Real Simple Magazine to see one of the campfire playsets!
DUE TO A VERY FULL SCHEDULE *ALL ORDERS*: Please allow 10-14 days for me to create orders (unless otherwise stated). Orders are completed on a first come, first served basis. Please allow longer for larger orders. (see below). If you need a rush order, please see below.
Buy 4 Get 1 FREE Pebble Plushies (Baby Pet Rocks) (Choose Color) - Great party gift or stocking stuffer!
We're still in love with our new giant donut pillows! These super soft & cuddly fleece decorative pillows are a "sweet" addition for your couch, chair, or bed! Available with and without sprinkles.
Handsewn felt pierogi plushies with bright colored eyes and happy smiles!
Handsewn felt jellyfish plushies make wonderful hanging decorations for your room - and are great cuddles!
Just a sampling at Super Smash Con 2017.
In progress octopus eyes are staring at me!
A 3ft tall penguin custom order. 2011?
Once upon a time, when I was a small girl, my Memaw taught me how to sew buttons and patch holes in shirts. As I grew older, sewing remained one of many artistic and crafty interests (along with painting and drawing). I love Art so much, I even went off to college to study Art Education and Art History. While I love teaching, I love creating even more. Sewing quickly took center stage, and in 2010 I began creating my felt plushies. Whether I am using a pattern, making up a new one, or working on a custom order, it never ceases to amaze me when a flat piece of felt turns into a super cute and cuddly stuffed animal!
I also create plushies for Mutha Oith Creation's "Lowlies" line. These plushies are based on the artwork of Andy Hopp. You can find the Lowlies at www.lowtique.com and more about Andy Hopp at www.muthaoithcreations.com.
Live.Dream.Create. is a one-woman show- run by me- Krystal! I do everything from sewing each item, photographing, pricing, and listing each one on Etsy, packaging, and mailing out each item to its new home!
Find LiveDreamCreate1 at the following upcoming market!


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MMORPG Meaning: Here's What It Means and How To Use It
MMORPGs are some of the most popular video games in the world today — here's what you need to know about MMORPG's meaning!
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Compose bold, clear, mistake-free, writing with Grammarly's AI-powered writing assistant
Role-playing games have been around for centuries in real life: Think back to childhood and the times you played pretend with your friends or siblings. You were creating a virtual world together where you were all characters! These types of games played as children inspired the massive games that MMORPG players love and experience today.
The MMORPG is one of the most popular game genres. It's an essential cornerstones of online gaming and multiplayer games, primarily due to the incredibly immersive and powerful gameplay experiences that they provide.
Here is everything you need to know about what MMORPGs are, how they work, and how you can get involved with them in your life!
What Is an MMORPG?
A massively multiplayer online role-playing game (MMORPG) is a type of video game that people play on the internet. Gamers use their avatars to act out a character in a virtual world, and they work together with other players to complete quests and explore the game world. MMORPGs are often set in fantasy worlds, like World of Warcraft (WOW), but they can also be placed in realistic versions of the real world.
The term "MMORPG" has been around since the late 80s, but today it refers to games that are played in real-time. Players don't take turns — they all interact with the same game simultaneously, in a shared space.
The MMO part of the term means that large numbers of players can be logged into a single game world at once; the RPG part means that you play as an avatar and go on quests — just like in real life.
One of the most important distinctions in an MMORPG is that you play with other groups of players in real-time. Since there are so many players in the game at any given moment, the game world can be very diverse and immersive.
Because MMORPGs are so popular, they have spawned a lot of sub-genres within the MMO category. Some sub-genres are MUDs (multi-user dungeons) or MUVEs (multi-user virtual environments).
What Is an RPG?
To better understand what an MMORPG really is, it's critical to understand the two genres that make up what MMORPGs are today.
A role-playing game (RPG) is a video game genre that allows the player to assume the role of a protagonist (or several protagonists) in an interactive adventure. These games can be played online or offline and often involve many players taking the roles of some characters working together toward a common goal. Players can typically customize their characters by adjusting their gender, appearance, race, age, and statistics.
The goal is typically to complete a mission or defeat an objective, with the player's choices affecting the game's outcome. One of the oldest RPGs is Dungeons and Dragons, which began its existence as a style of tabletop game that has slowly become a whole genre in and of itself. Modern RPGs are essentially built around the same rules and designs that D&D is based on.
What Is an MMO?
An massively multiplayer online game (MMO) is a video game that allows players to interact with each other in an online setting. Players can play on a computer, gaming console, or smartphone.
MMOs are often role-playing games that require players to work together to complete quests or missions. Characters are created and added to the game by the players themselves; this allows them to create their own unique gameplay experience.
MMOs are famous for allowing people from all over the world to interact and play together. In addition, because there is no limit on how many people can play at one time, MMOs are incredibly scalable.
The basis of MMOs is their ability to connect massive amounts of people in the same virtual world, which allows for hundreds of thousands of women and men online role-playing at the same time. It's a truly incredible and powerful host place for all kinds of gamers who just want to escape into a virtual world and meet new friends.
How To Start Playing MMORPGs
There are two main ways to play an MMORPG: free-to-play where you just download the game and start playing, and a monthly subscription where you pay a certain amount per month to access all of the game's features. Some of these features may include character customization options, weapons and armor, special quests or items, access to different areas of the game world, and so on.
Some popular MMORPGs include games like World of Warcraft, Neverwinter, Ultima Online, Everquest, Runescape, Star Wars: The Old Republic, Guild Wars 2, and Final Fantasy XIV. These games tend to have massive online followings with many different forums explaining how the games work, what abbreviations mean, how to get experience points, and how non-player characters function.
There tends to be a vibrant community around all of these games simply because the structure of MMORPGs is so community-based.
Here at The Word Counter, we believe that one of the best things you can do for yourself increases your communication skills. The best way to do that is actually investing time into learning how to use words, grammar rules, and phrases in their own right, which is why we've spent so much time creating this blog!
Just taking a couple of minutes to look around our latest posts can give you the knowledge and communication skills you need to advance in the modern world.
If you ever encounter something in communication that you don't understand, feel free to check out our blog for all the resources you need to maximize yourself today. Check out our latest posts right here!
MMORPG | The Free Dictionary
Mmorpg Definition & Meaning | Dictionary.com
Massively Multiplayer Online Role-Playing Game (MMORPG) | Techopedia
Kevin Miller is a growth marketer with an extensive background in Search Engine Optimization, paid acquisition and email marketing. He is also an online editor and writer based out of Los Angeles, CA. He studied at Georgetown University, worked at Google and became infatuated with English Grammar and for years has been diving into the language, demystifying the do's and don'ts for all who share the same passion! He can be found online here.
Paranoid Meaning: Here's What It Means and How To Use It
Projecting Meaning: Here's What It Means and How To Use It
FAFSA Meaning: Here's What It Means and How To Use It
Census Meaning: Here's What It Means and How To Use It


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United Kingdom Women's Magazines
In eight pages this paper examines how the female image is depicted in UK magazines including Woman's Own, Woman and Home, and Marie Claire. Three sources are cited in the bibliography.
Title: "United Kingdom Women's Magazines"
Filename: D0_MBukwmn.rtf
of Womans Own has a woman on the front who is not runway model glamorous, but neither is she overweight or flawed in any way. The ...
United Kingdom's Labor Market and British Women's Position
the home, with the same percentage of non-married women also working (Dex, Joshi and Macran, 1996). When married women first beg...
Electoral System of the United Kingdom
This paper examines the United Kingdom's 'first past the post' electoral system in an assessment of its pros and cons in 5 pages....
American Media Portrayal of UK and Italy Elections
This paper examines how the US media treats elections in the United Kingdom and Italy in 5 pages....
Women in American and British Sports
This paper discusses the athletic participation of women from an historical perspective and includes the United Kingdom's Brighton...
Conservative Muslim Women and the Difficulties Encountered When Living in Western Countries
and those who resist equality are vilified. In a culture where gender is a key determinant of the role in society equality is not ...
Corporate Governance and Industrial Relations
and poor, and despite the existence of trade unions, poor representation of workers rights and workers interests in comparison to ...
Difficulties of UK Exchange Rates
Visa requirements, currency differences and the administrative nightmare created by collecting lire in Italy, converting the funds...
U.S. and UK on Lifting the Corporate Veil
is where there has to prevent fraud or where there is a parent company that controls and dominates their subsidiary company. It wa...
Advantages and Disadvantages Associated With Independent Education in the UK
student in the state school system was ?2,320 (Graddy and Stevens, 2005). This is a far higher level of expenditure that is availa...


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* for the firewall guys, print id, offset.
* On all but the last stick a "+" in the flags portion.
* For unfragmented datagrams, note the don't fragment flag.


text:
IRS | Tax
Litigation and Alternative Dispute Resolution
Client Cloud Portal
We work with churches, nonprofits, and schools to further their ministries and seamlessly provide legal advice and services. Put us to work on your side.
Update your info to learn more from The Church Lawyers and see how we've helped hundreds of churches, just like yours!
IRS | Tax Services
Our attorneys help nonprofit organizations, including churches and ministries, to obtain federal tax exemption as a section 501(c)(3) public charity through the drafting and submission of IRS Form 1023. We also aid other tax-exempt organizations, including Section 501(c)(6) trade associations through the submission of IRS Form 1024.
Federal Tax Exemption Applications
Our attorneys help nonprofit organizations, including churches and ministries, to obtain federal tax exemption as a section 501(c)(3) public charity through the drafting and submission of IRS Form 1023.
We also aid other tax-exempt organizations, including Section 501(c)(6) trade associations through the submission of IRS Form 1024.
Sales and Property Tax Exemption Applications
The Church Lawyers prepare state property or appraisal district and sales tax exemption applications for our clients.
We also represent our clients in property tax exemption disputes at the state and local level and have achieved considerable success for our clients who were initially denied tax exemption of their property.
Assessment of Private Benefit and Inurement
Federal tax law requires section 501(c)(3) organizations formed for a charitable or religious purpose to engage in activities that benefit a broad group rather than benefiting only a few.
Our team works diligently to ensure our clients maintain the knowledge and understanding of these restrictions and how the doctrines of private benefit and inurement impact everyday activities and transactions of the organization.
We help our clients implement appropriate conflict of interest policies to help avoid occurrences of private benefit and inurement.
Political Campaign and Lobbying Limitations
Federal tax law prohibits section 501(c)(3) organizations, including churches, from engaging in political campaign and lobbying activity.
We not only provide legal counsel as to the type of political activities churches are restricted from engaging in, but we also provide clear boundaries as to permissible activities and messaging churches, ministries and other nonprofit organizations may engage in.
Charitable Contributions and Substantiation
The Church Lawyers routinely provide counsel to churches and ministries to help them better understand their responsibility to comply with IRS donation receipt rules to protect donors' deductibility of charitable contributions.
We also help clients with different types of reporting and handling of various kinds of charitable giving, including non-cash and stock contributions, restricted funds, donor-advised funds, and quid-pro-quo contributions.
Revenue Generating Activities
As an increasing number of churches, ministries and nonprofit organizations explore options for generating alternative streams of revenue from external sources, apart from traditional tithes or donor contributions, our attorneys are ready to provide legal counsel to what can often be complex scenarios.
As organizations engage in these types of revenue producing activities they will inevitably encounter issues such as unrelated business income where the revenue stream does not directly further the charitable purpose of the organization.
Despite its complexity, The Church Lawyers are adept in the evaluation of unrelated business income and are prepared to advise clients on whether an activity is taxable or if such activities have risen to such a level that could jeopardize the organization's federal tax exemption.
Housing Allowances
The housing allowance is an invaluable tax benefit for those ministers who meet the requirements of Section 107 of the Internal Revenue Code.
Not only do The Church Lawyers assist churches and their qualifying ministers in applying this tax benefit, but our attorneys are up-to-date on the current legal challenges the housing allowance faces as its constitutionality is threatened through court proceedings.
Executive Compensation Studies
As churches struggle to ascertain reasonable compensation for employees, The Church Lawyers assist churches by undertaking separate, independent third-party evaluations of executive compensation, utilizing comparability data to ensure that executive compensation is reasonable in accordance with federal tax law and industry standards.
Nonqualified Deferred Compensation and Rabbi Trust Plans
Our attorneys help pastors and churches plan strategically for retirement and evaluate the various types of favorable retirement plans available to pastors through their church employment.
A nonqualified deferred compensation plan, or rabbi trust, can be an effective means to plan for retirement for pastors as it makes it possible for a church to set aside amounts in a trust so long as the arrangement complies with Section 409A of the federal tax code.
The Church Lawyers leverage their knowledge and tax planning abilities to provide legal guidance and preparation of such retirement plans.
Additional IRS | Tax Services
IRS Form 1023 Tax Exemption Determination
IRS Form 990 Annual Financial Reporting
Independent Compensation Committee
Compensation Studies
Housing Allowance and Parsonage
Opting In-Out of Social Security
IRS 26 U.S.C. § "403(b)" Plans
IRS 26 U.S.C. § "409A" Arrangements
Rabbi Trusts
Private Foundations and Excise Taxes
Nonprofit Political Activity, Lobbying, and Advocacy
Unrelated Business Income Activities and Taxes
Intermediate Sanctions
Excess Benefit Transactions
Private Benefit
Planned Giving Issues
Exempt Securities
Bonds, Notes, and Alternative Financing Transactions
Insurance Coverage Considerations and Guidance
4501 Merlot Avenue, Suite 200,
info@thechurchlawyers.com
© Copyright 2018, Middlebrook | Goodspeed, PLLC. All Rights Reserved. The Church Lawyers is a motto/slogan representing a practice area of Middlebrook | Goodspeed, PLLC principal offices in Grapevine, Texas. All legal services are provided by Middlebrook | Goodspeed, PLLC. Site by Presley Design Studio.


text:
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    const HTTP_DISABLED = 2;
}


text:
Habits What Other Fish In Australia Eat Plankton?
What Other Fish In Australia Eat Plankton?
Plankton is a collection of organisms that are living in large bodies of water but can't swim against the current. Individual organisms that consist of plankton are called plankters and due to its small or microscopic sizes, it makes them the prey of some aquatic organisms like fish, whales, and bivalves. Planktonic organisms include bacteria, archaea, algae, and protozoa.
What other fish in Australia eat plankton? A salmon can be found in many parts of the world, like the Australian Salmon of Australia. This salmon is believed to eat plankton as what other salmons do. Tuna, specifically yellowfin that is found in Australia, also eats tiny zooplankton.
A Must-Read: Fish Tank Heaters
As you continue to read, you will also learn that plankton is divided into different groups; phytoplankton, zooplankton, bacterioplankton, mycoplankton, and mixotrophs.
Australian Salmon And Yellow Fin Tuna
Australian Salmon usually can be found in the waters of South Eastern and South Western coasts of Australia and the coastline of New Zealand. This Aussie Salmon is also known as kahawai in New Zealand, is said to be part of the genus Arripis. Aussie salmon are said to eat for over four times their body weight. This salmon prey includes the pilchards, scads, and other zooplanktivores, which said that's 93% of their stomach contents.
In turn, this salmon was preyed upon by several apex predators, including seals, dolphins, and sharks.
On the other hand, yellow-fin tuna can be found in oceanic waters of tropical and subtropical oceans worldwide. Tuna is known as "ahi" from Hawaii that is related to big-eye tuna. Yellow-fin tuna is one of the larger tuna species that can weight over 1.80 kg or 400lb. Though it may seem big to others, blue-fin tuna is still bigger as it weighs over 450kg or 990lb.
They ate a wide variety of prey throughout their lives, and at a young age, they eat tiny zooplankton. And as they age, yellow-fin eats large bony fishes and squids. Adult yellow-fin prey to bill-fishes, toothed whales, and some ocean shark species.
Different Functional Groups
Phytoplankton – are the autotrophic or the self-feeding community of the planktons. Its role in the ecosystem is vital as it provides light to support photosynthesis. The name comes from the Greek word phyton, meaning plant and planktos meaning wanderer or drifter.
Zooplankton – this is heterotrophic organisms that drift in the oceans, seas, and some bodies of fresh water. Its small protozoans and metazoans that fee on another plankton. Its eggs are larvae or larger nektonic animals such as fish, crustaceans, and annelids.
Bacterioplankton – is a bacterial component of the plankton that drifts in the water column. It plays an important role in re-mineralizing organic material. And this type of plankton can be found in seawater and freshwater.
Mycoplankton – is like bacterioplankton that is also vital to heterotrophic mineralization and in nutrient cycling. It can be up to 20 mm in diameter and over 50 mm in length.
Mixotrophs – in this group, it is categorized as a producer, consumer, and a recycler. It can also use a mix of different sources of energy and carbon, and they can take advantage of different environmental conditions.
Overall, plankton plays a vital role in the ocean's carbon cycle. It is a large part of why the oceans are the largest carbon sink in the world. That this is the largest and most crucial reef system in the world, and many species rely on them. They may look so small and empty, but when you do closer look, its what fishes help them to live and grow.
Where Is The Smallest Fish Found In The Philippines?
What Is Fish Breeding?
These Fish Help Clean Ponds
Why Do Fish Stay At Bottom Of The Pond?
Will Fish Stop Eating When They Are Full?


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City of Chicago FY2022 Proposed Budget: Pension Funds
The Civic Federation released its annual analysis of the City of Chicago's proposed budget this week. Included in the report was a section dedicated to the budgetary impact of the City's four pension funds and evaluating trends in their funded status. This blog post reproduces that chapter for readers who might not otherwise see it.
Pensions in the FY2022 City of Chicago Budget
The City of Chicago's four pension funds are severely underfunded. A combination of statutory underfunding, benefit enhancements, investment losses, optimistic assumptions and other long-term problems have all contributed to their abysmal financial condition. Benefits for new employees were reduced in 2011 along with most other public pension plans in the State of Illinois, but subsequent attempts to reduce benefits for current employees in order to shore up the funds' financial condition were struck down by the Illinois Supreme Court.[2] City and State leaders subsequently turned to changing statutory funding laws in an attempt to prevent the funds from becoming insolvent.
Since 2016 the City of Chicago's four pension funds have been transitioned by State law to 40-year funding plans that start with five-year ramps of growing annual contributions set by state statute and a subsequent transition to a 35-year schedule of actuarially calculated contributions to increase their funded ratios to 90%. The Police and Fire funds started their ramps in FY2015 and transitioned to actuarially-calculated funding in FY2020 and the Municipal and Laborers' funds started their ramps in FY2017 and will transition to actuarially-based funding in FY2022. Since all four funds in the future will be funded on an actuarially-calculated basis, annual contributions from the City will adjust according to the financial needs of the funds, but the length of the funding schedule and backloaded nature mean that the City will not make contributions sufficient to reduce the unfunded liability until the 2030s.[3]
The FY2022 total contribution to the City's four pension funds is $2.3 billion, as shown in the following chart. The two largest funds, the Municipal and Police Funds, receive the largest portion of the annual funding at 77% or nearly $1.8 billion.
The City of Chicago uses several revenue sources to make its pension contributions: property taxes, contributions from the Corporate and Enterprise funds, a dedicated water and sewer tax for the Municipal Fund and other sources. The following charts show the breakdown of those sources for each fund. The property tax is the single largest source of revenue for the pensions at $1.4 billion or 60% of total pension funding.
Prior to the implementation of the 40-year funding plans, the City's pension funds were funded on a multiple of what employees contributed two years prior, which did not adjust according to each fund's actuarial funding need. As shown in the following chart, prior to the transition of the funding schedule, pensions made up $478.3 million or 6.8% of the City's spending in FY2014. However, the following year that increased to $885.7 million or 11.6% as the City started its ramps for the Police and Fire funds. The percentage of the budget going to pensions has increased over the following years to 22.0% in FY2022.[4]
In order to analyze how far short of sufficient past years' contributions have been, it is useful to compare the City's actual contributions to an objective measure of how much the City would need to contribute in order to pay off its unfunded liability over a set period of time. That measure, the Actuarially Determined Contribution (ADC), is a reporting requirement of the Governmental Accounting Standards Board and is reported in each pension fund's annual actuarial reports.[5]
The following chart compares the City's statutory contribution to its four pension funds as a percentage of payroll to the ADC as a percentage of payroll. The spread between the two amounts grew from a shortfall in FY2011 of 27.8 percentage points, or $905.1 million, to a gap of 38.7 percentage points in FY2014, before falling to a gap of 26.2 percentage points in FY2015, due to higher employer contributions for the Police and Fire Funds. The gap increased again in FY2016 to 46.6 percentage points due to the City decreasing its contributions that year to make up for over-contributions in FY2015. The shortfall improved over the next several years to 30.5% in FY2020 or $1.1 billion. In other words, to fund the pension plans at a level that would both cover normal cost and amortize the unfunded liability over 30 years, the City would have needed to contribute an additional 30.5% of payroll, or $1.1 billion, in FY2020.
In FY2020 there were 50,898 employees participating in the four pension funds. The Municipal Fund constitutes 61.0% of total active employee membership. However, roughly half of the 31,051 active Municipal Fund members are not City employees, but rather are non-teacher employees of Chicago Public Schools. Approximately 57.9% of all active members of all four pension funds belong to Tier 1 and 42.1% belong to Tier 2 or 3. The Municipal Fund has the highest percentage of non-Tier 1 members with approximately 46.7% and the Laborers' Fund has the lowest with approximately 30.5%.
The following chart shows the percentage of active members in each fund.
Every fund except the Municipal Fund has more annuitants and beneficiaries than active employees. The ratio of actives to annuitants ranges from 0.65 in the Laborers' Fund to 0.90 and 0.91 for the Fire and Police Funds to 1.21 for the Municipal Fund. A low ratio of active employees to annuitants means there are fewer employees paying into the fund and more retirees taking annuity payments out of the fund and can be a signal of distress for a mature and underfunded pension like the four Chicago funds.
Funding Status of the City of Chicago's Pensions
In addition to evaluating whether an employer is contributing enough to the pension fund through a comparison to the ARC, it is important to understand how well-funded a pension plan is and whether funding is improving or declining over time. Pension fund status indicators show how well a pension fund is meeting its goal of accruing sufficient assets to cover its liabilities. Ideally, a pension fund should hold exactly enough assets to cover all of its actuarial accrued liabilities.
The Civic Federation analyzes three measures over time to evaluate funding status:
Funded ratio;
Unfunded actuarial accrued liabilities; and
Investment rate of return.
Funded Ratio: The most basic indicator of pension fund status is its ratio of assets to liabilities, or "funded ratio." In other words, this indicator shows how many pennies of assets a fund has per dollar of liabilities. For example, if a plan had $100 million in liabilities and $90 million in assets, it would have a 90% funded ratio and about 90 cents in assets per dollar of obligations to its employees and retirees.
When a pension fund has enough assets to cover all its accrued liabilities, it is considered 100% funded. This does not mean that further contributions are no longer required. Instead it means that the plan is funded at the appropriate level at a certain date. A funding level under 100% means that a fund does not have sufficient assets on the date of valuation to cover its actuarial accrued liability.
Unfunded Liability: Unfunded actuarial accrued liabilities (UAAL) are obligations not covered by assets. Unfunded liability is calculated by subtracting the value of assets from the actuarial accrued liability of a fund. For example, if a plan had $90 million in assets and $100 million in liabilities, its unfunded liability would be $10 million.
One of the purposes of examining the unfunded liability is to measure a fund's ability to bring assets in line with liabilities. Healthy funds are able to reduce their unfunded liabilities over time. On the other hand, substantial and sustained increases in unfunded liabilities are a cause for concern.
Investment Rate of Return: A pension fund invests the contributions of employers and employees in order to generate additional revenue over an extended period of time. Investment income provides the majority of revenue for an employee's pension over the course of a typical career. In addition to the actual annual rate of return, the assumed investment rate of return plays an important role in the calculation of actuarial liabilities. It is used to discount the present value of projected future benefit payments and has been the subject of considerable debate in recent years.[6] The assumed rate of return for the four Chicago pension funds ranges from 6.75% for the Police and Fire funds to 7.0% for the Municipal Fund and 7.25% for the Laborers' Fund.
Other major contributors to a pension fund's financial status in addition to employer contributions and investment returns are benefit enhancements and changes to actuarial assumptions. In past years, the funds' reductions to their expected rate of return on investment has been a major source of increases to the unfunded liability. In 2021 a major benefit enhancement for Chicago firefighters was enacted in Springfield that extended a larger automatic annual increase to annuities to younger firefighters. The effective date of Public Act 101-0673 was April 5, 2021 and the changes will be accounted for in the FY2021 actuarial valuation.[7]
Funded Ratio
This section uses two measurements of pension plan funded ratio: the actuarial value of assets measurement and the market value of assets measurement. These ratios show the percentage of pension liabilities covered by assets. The lower the percentage, the more difficulty a government may have in meeting future obligations.
The actuarial value of assets measurement presents the ratio of assets to liabilities and accounts for assets by recognizing unexpected gains and losses smoothed out over a period of three to five years.[8] The market value of assets measurement presents the ratio of assets to liabilities by recognizing investments only at current market value. Market value funded ratios are more volatile than actuarial funded ratios due to the smoothing effect of actuarial value. However, market value funded ratios represent how much money is actually available at the time of measurement to cover actuarial accrued liabilities.
The following exhibit shows actuarial value funded ratios for each of the four pension funds. The actuarial value funded ratios for three of the four City pension funds increased in FY2020. The Fire Fund increased to 19.4%, the Police Fund increased to 23.1% and the Laborers' Fund rose to 43.0%, but the Municipal Fund decreased to 23.3%.
The following exhibit shows market value funded ratios for each of the four pension funds. The market value funded ratios have fluctuated since FY2011, but generally shown a downward trend as liabilities have increased due predominantly to insufficient employer contributions and changes to actuarial assumptions and the funds have experienced periodic investment losses. The same three funds' market value funded ratios increased in FY2020 due to high investment returns, while the Municipal Fund's market funded ratio fell because of insufficient employer contributions.
Unfunded Actuarial Accrued Liability
Over the past ten years, the unfunded liabilities of the four pension funds combined have grown by $15.3 billion, or 91.6%. This was an increase from $16.7 billion in FY2011. The total unfunded liabilities of the four funds increased to $32.0 billion in FY2020 from $31.0 billion in FY2019, or by 3.17%.
A summary of the ten-year changes in unfunded liabilities by fund is shown below:
Fire Pension Fund: 89.3% increase, or $2.5 billion;
Police Pension Fund: 81.0% increase, or $5.1 billion;
Laborers' Pension Fund: 102.9% increase, or $791.3 billion; and
Municipal Pension Fund: 100.9% increase, or $7.0 billion.
In FY2020 all four City pension funds experienced returns greater than their expected rates of return on their investments, ranging from 8.9% for the Police Fund to 14.9% for the Laborers' Fund.[9] As noted above, the FY2020 investment assumption for the Police Fund was 6.75%, the Fire Fund rate of return was 6.75%, the Laborers' Fund was 7.25% and the Municipal fund was 7.0%.
[1] See for example Civic Federation, "City of Chicago Proposed Budget: Analysis and Recommendations," November 16, 2020, pp. 68-73. Available at https://www.civicfed.org/ChicagoFY2021.
[2] For more information see https://www.civicfed.org/civic-federation/blog/chicago-pension-reforms-struck-down-illinois-supreme-court.
[3] See Fund Actuarial Valuations, 50-year funding projections.
[4] For a historical and projected pension contribution chart, see City of Chicago, 2022 Budget Overview, p. 60. Available at https://www.chicago.gov/content/dam/city/depts/obm/supp_info/2022Budget/2022OverviewFINAL.pdf
[5] To read more about the Actuarially Determined Contribution and how it is similar and differs from a previous measure, the Annual Required Contribution (ARC), see the Appendix.
[6] For a short description of the debate see Thomas J. Healey, "Commentary: A note on the discount rate," Pensions and Investments, October 8, 2019. Available at https://www.pionline.com/industry-voices/commentary-note-discount-rate.
[7] Public Act 101-0673, https://ilga.gov/legislation/publicacts/101/PDF/101-0673.pdf. See also Firemen's Annuity and Benefit Fund of Chicago Actuarial Valuation and Review as of December 31, 2020, p. 10. Available at https://www.fabf.org/PDF/Financial/ActuarialValuation/Segal12-31-2020.pdf.
[8] For more detail on the actuarial value of assets, see Civic Federation, Status of Local Pension Funding FY2012, October 2, 2014.
[9] The Civic Federation calculates investment rate of return using the following formula: Current Year Rate of Return = Current Year Gross Investment Income/ (0.5*(Previous Year Market Value of Assets + Current Year Market Value of Assets – Current Year Gross Investment Income)). This is not necessarily the formula used by the pension funds' actuaries and investment managers; thus investment rates of return reported here may differ from those reported in a fund's actuarial statements. However, it is a standard actuarial formula. Gross investment income includes income from securities lending activities, net of borrower rebates. It does not subtract out related investment and securities lending fees, which are treated as expenses.


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Home → May, 2012
Monthly Archives: May 2012 − News & Stories
No "ozone hole" above the arctic this year
Posted on 31. May 2012 by Rolf Stange
At least occasionally, there are good news from the environmental sector: After the alarmingly strong depletion of the stratospheric ozone concentration in the high arctic measured in 2011, the "zone hole" seems to be "mended" by nature this year, as there hasn't been any comparable ozone loss this spring.
The reason is the slightly higher temperature in the higher atmosphere compared to last year: Only temperature lower than -78°C enable "ozone killers", artificial compounds such as CFCs, together with sun radiation to crack ozone molecules.
Stratospheric ozone filters large amounts of natural UV radiation and is thus highly important for all living things, from single-celled organisms to humans. Important scientific work on the atmospheric ozone is carried out, amongst others, by the Alfred Wegener Institute in Ny Ålesund.
Radiosonde to be released in Ny Ålesund.
Source: Spiegel-Online
Polar bear attack in Tempelfjorden: case closed in Norway
Norwegian authorities will not continue with any further criminal prosecution regarding the polar bear attack on a camp in Tempelfjorden in August 2011, during which a 17 year old was killed and 4 other ones partly seriously injured. The Sysselmannen decided already in late February that the incident was a combination of several extremely unlucky circumstances rather than a criminal offence (see February news on this website). This decision was now confirmed by the attourney in charge in north Norway.
This does not concern possible further criminal prosecution by British authorities.
The polar bear that attacked the group in Tempelfjorden was at least has hungry as this very thin bear in Duvefjord (Nordaustland). Additionally it had strong pain from the bad condition of his teeth.
Source: Sysselmannen
Attack on Utøya: Viljar Hanssen from Longyearbyen bears witness in Oslo
Five young persons from Longyearbyen were directly struck by the attacks on Utøya and Oslo, where 77 people where killed by the extremist Anders Behring Breivik, who is often called ABB in Norway to avoid speaking out his full name. Amongst the five from Longyearbyen was Johannes Buø, who lost his life at the age of fourteen. Viljar Hanssen (18) was hit by five bullets and severely injured.
On Tuesday, June 22, Viljar Hanssen made his statement as a witness at the court in Oslo. According to members of the audience and himself, he was partly even able to make his statement with some humour. Later he said that his statement was an important and very helpful step for him to get over the events. He also said that the presence of ABB made little impression on him.
As everywhere in Norway, the attacks were received as a public shock in Longyearbyen and those involved were met with great empathy.
Utøya: a nice little holiday island until July 22 of last year, when it became the site of Norway's most terrible violent felony in post-war history. (Foto: Wikimedia Commons).
Source: Svalbardposten (20/2012)
International climate symposium in Ny Ålesund
The sixth climate symposium in Ny Ålesund was held from 21 to 23 May. It is an almost annual meeting since 2006 between company leaders, politicians and scientists, including Norwegian trade minister Trond Giske and E.ON CEO Johannes Teyssen. Rajendra Pachauri, chairman of the Intergovernmental Panel on Climate Change of the UN, had to cancel his participation on short warning. His speech was transmitted via video screen to the symposium. Pachauri emphasized that the average global temperature rose by 0,74 % during the 20th century and if this trend is to continue, a 2,5°C rise until the end of the 21 century would be the result. An estimated 20-30 % of the global human population would loose their homes as a consequence.
The symposium does not produce major breakthrough decisions. Norway's trade minister Giskke sent a doubtful signal these days when denoting that he might be open for long-term coal mining in Spitsbergen. So far observers commonly understand that the recently opened coal mine at Lunckefjellet is to be Spitsbergen's last one.
The sixth climate symposium in Ny Ålesund was as always held under Roald Amundsen's watchful eyes.
Source: VG,(Verdens Gang, Norwegian newspaper), Press release of the Norwegian Ministry of Trade
Pilotage in Spitsbergen
The current plans of the Norwegian government to introduce compulsory pilotage in Spitsbergen in a similar way as in Norway meets critizism and worries those concerned. Leading staff members of the responsible Norwegian coastal authority (Kystverket) have now expressed that they see that the current proposal needs to be adjusted to the different conditions in Spitsbergen.
Small ships with passenger numbers less or even far less than 100, that operate tours around Spitsbergen that can last up to more than 2 weeks, would mostly be forced to terminate their sailings in Spitsbergen immediately if compulsory pilotage comes into force as announced, involving costs of several hundred Euro per hour. All vessels longer than 70 metres and all passenger vessels longer than 24 metres are concerned.
Theoretically, experienced nautical officers can get fairway certificates, which means that they do not need to have a pilot on board. Given the current legislative proposal, this will however in practice be impossible for most. To mention only one example of the beaurocratic obstacles: The navigator needs to have sailed the relevant passage at least 6 times in every direction. This may make sense for the Norwegian coastline with its traffic patterns that are mostly shuttle traffic. In Spitsbergen, most ships circumnavigate the main island or the whole archipelago. As this is traditionally almost always done in a clockwise direction, there are Captains who have done this countless times – but only in one direction, so formally they don't qualify for a fairway certificate.
Due to this and similar regulations, an estimated near 80 % of even the most experienced Captains will not be able to obtain fairway certificates. If the official pilot will be able to contribute with any knowledge that such Captains and officers do not have is yet another question.
Pilotage is announced to come into force stepwise until 2014. A decision is due in June.
MS Stockholm in drift ice at the north coast of Spitsbergen. The ship and her Captain are local maritime veterans.
Russian-Norwegian oil cooperation in the northern Barents Sea
In early May, the Norwegian Statoil and the Russian Rosneft have signed a contract in Moscow in the presence of prime minister (now president) Putin to jointly explore and exploit the Perseyevsky oil field in the Russian sector of the northern Barents Sea. The Perseyevsky field ist east of Spitsbergen, westsouthwest of Franz Josef Land. The economic potential is believed to be near 35-40 billion US-$. The sea is 150-250 metres deep and regularly covered with seasonal drift ice.
Seismic explorations are supposed to clarify the geological structures over the next years. The first explorative drilling is planned for 2020.
The contract also includes Norwegian-Russian cooperation for several oil- and gas fields in Russia's far east. In return, Rosneft will get engaged in Norwegian activities in the North Sea and the Norwegian sector of the Barents Sea.
Oil platforms in the North Sea. Views similar to this one will get more and more common also in the northern Barents Sea.
Source: Barentsobserver
Oil spill in the Russian Arctic
A serious oil spill occurred in the Russian Arctic in late April. Leaders of the department of the environment of the autonomous Nenets observed an oil fountain, about 25 metres high, for at least one day on April 20 and 21 on the field Trebs, which is located on the mainland of Russia south of the island of Novaya Zemlya. They say it took at least 36 hours to get the leakage under control. Until then, an estimated 2,200 tons of oil were spilled out over at least 1,5 square kilometres of tundra, including reindeer grazing grounds. At least initially, local waterways are said to remain unharmed.
The operator of the Trebs field, the Russian company Bashneft, is exercising a very restrictive information policy, which makes it very difficult to judge the further development.
According to Greenpeace Russia, the Russian industry is responsible for near 20.000 oil spills – annually. Most of them do not lead to consequences for the operators and happen without any public awareness.
The Trebs field of the Russian Bashneft.
Image © Bashneft.
Isfjord: currently a sub-arctic fjord
Posted on 7. May 2012 by Rolf Stange
The mostly relatively mild weather of the last months is only of secondary importance for the fact the the fjords on Spitsbergen's west coast are currently largely ice free. The warm water temperature is the most important factor. The water temperature in the entrance to Isfjorden is currently at 1,5 degrees Celsius or even more through the whole water column. Seawater freezes near -1,7 degrees C. Normally, parts of the water column should be below zero.
The reason is the currently strong influence of the West Spitsbergen current ("gulf stream") that has pushed colder arctic waters out and away from the west coast. This changes not only the physical characteristics of the west coast fjords from high arctic to rather sub arctic, but also the local flora and fauna. Cod has been found more and more commonly in the bottom waters, together with haddock (another member of the cod family). Living blueshell have been observed for the first time in Isfjord in 2004 and has now been found in the harbour of Longyearbyen. Herrings ready for reproduction as has now been found is another "first" for these waters.
It can be assumed that these species have come to stay. Consequences for local ecosystems are difficult to predict.
Outer Isfjord seen from Alkhornet.
Source: Marine biologists from UNIS, Jørgen Berge, Ole J. Lønne, Tove M. Gabrielsen, in Svalbardposten 17/2012.
Bear Island will get its own "port"
Bear Island (Bjørnøya), situated half way between Skandinavia and Spitsbergen, has always had a bad reputation for difficult landing conditions: the island does not have any harbours or well sheltered fjords. Landings and any transport by boat are accordingly highly depending on weather conditions.
The situation is supposed to see some improvement for the Norwegian weather station on the north coast of Bear Island. A 26 metre long concrete wave breaker is supposed to make boat operations on the small pier easier. Construction work is scheduled to start in late July 2012. Currently, the pier can not be used during heavy weather.
Ships will, however, have to stay at anchor off the coast. Small boats will have to be used for any ship-to-shore operations also in the future, when construction works have been completed.
The current "port" at the weather station on Bear Island on a rare fairweather day.
Source: Folkebladet
Norwegian whaling season has started
The Norwegian whale hunting season 2012 has started a few days ago. 20 ships share a quota of 1286 Minke whales. Last year's quota was similar, but "only" 533 whales were brought in due to the small demand and difficulties to sell the meat and other products.
The first catchers are on their way and have already harpooned several whales around Bear Island. Bear Island belongs to Spitsbergen (Svalbard), where strict regulations apply for tourism – in contrast to this, whaling does not seem to be a problem for Norwegian authorities, a perspective not shared by environmentalists.
Whale catcher with mounted harpoon gun. The foto shows the Petrel, a wreck beached in South Georgia that has not been used for decades. The technique is, however, still the very same.
Source: Finnmarkdagbladet
East Svalbard management plan
The exasperating discussion about new regulations for the eastern parts of the Spitsbergen archipelago (Svalbard) is continuing. Driving force behind the process is the Norwegian directorate for nature administration (DN), which belongs to the Department of the Environment in Oslo. Previous proposals of a new management plan elaborated by the DN have even been rejected by the Sysselmannen, the highest representative of the Norwegian government in Spitsbergen, as too weakly based on arguments and too far going in its legal consequences. The revised version is soon to be sent to a public hearing process, but the DN has already proven that it is not interested in the opinion of third parties. Observers say that DN is forcing an ideologically motivated legal process without a strong foundation that should be defined as based on knowledge. Far-reaching restrictions to public access to major areas are argued to benefit science and the environment, according to the DN. According to scientists active in the area, current traffic patterns – which are already strictly regulated – do not pose any problems for scientific work. And as far as the environment is concerned, DN admit themselves that traffic as it is at present and as it will be in the future does not pose any environmental problems that would require principal adjustments of the current access scheme.
The current proposal of a future management plan is based on the version worked out by a working group of the Sysselmannen in late 2011, but the DN wants some of its regulations sharper. An enlargement of a future "Lågøya bird reserve" which would be closed for traffic during the breeding season to the whole island of Lågøya is difficult to understand and exasperating. But more interesting is the fact that the DN wants to move important administrative powers from the Sysselmannen to the DN in Oslo. If the DN get as they want to, then this will include the power to "regulate" traffic in the eastern nature reserves (almost all of eastern Svalbard), which means the DN could in fact close areas by decrete, without any further legal process. Additionally, the DN wants the power to decide on applications for access to the "scientific reference areas". In contrast to earlier proposals, these areas are no longer supposed to be generally closed to all traffic, but open for all who have been granted permission which everybody can apply for – so far the theory. As all relevant areas can only be visited with permission issued by the Sysselmannen anyway, the question for the motivation of the DN for this step is interesting. It will be safe to assume that the DN intends to restrict the permitting practice drastically, if the application process goes through Oslo rather than the Sysselmannen in Longyearbyen, as it has been so far and would be natural to continue. Observers impute a certain degree of practical knowledge of the local reality to the Sysselmannen, something that is more difficult to believe in the case of the DN in Oslo, judging from their proposals.
The current proposal distinguishes several zones for eastern Svalbard:
Zone A: »scientific reference area«, which should theoretically be open to visit after application, but will in practice most likely be a no go area for mere mortals.
Zone B: No traffic during the breeding season.
Zone C: Site-specific guidelines will apply.
Zone D: Local bans on traffic at cultural heritage sites, in force since 2010.
Zone E: Kong Karls Land, Kong Karls Land (already off limits).
Click here for a larger version of this map.
Map: Sysselmannen


If you haven't yet gotten acquainted with the talents of Kali Uchis, then you are missing out. Today the singer is back with a brand new track for our enjoyment, providing her latest track called "Tyrant." The track finds Kali pairing up with Jorja Smith for something smooth and energetic, while also giving us a look at what could be something from a new album.
She recently spoke with Zane Lowe and said her next album would feature the likes of Kevin Parker of Tame Impala, Damon Albarn from Gorillaz and Bootsy Collins. Exciting news to say the least, as she also provides an intriguing new track worth checking out as well. Press play on the new effort below and let us know your thoughts below. Keep it locked for much more from Kali Uchis coming very soon!


The Ricci Hotel Collection was born out of the Ricci family's passion for hospitality and their desire to share their love of Florence and its infinite beauty with visitors from around the world.
Since 2010, Carlo, Patrizia and Niccolò have devoted themselves to luxury tourism, with the mission of offering their guests an opportunity to stay in authentic, welcoming and quality-designed hotels that are created in the mold of luxury private residences.
The Ricci Hotel Collection truly is a family affair. Carlo and Niccolò, both renowned civil engineers, select and renovate properties located in the heart of Florence into boutique hotels. Patrizia, an expert in fine English porcelain and antique silver, works directly with Italian architect Marianna Gagliardi to oversee the décor and elegant refurbishment of all of the hotels' common and guest spaces.
With their growing collection of boutique hotels, the Ricci family's mission is to enhance Italy's worldwide image of elegance and craftsmanship by highlighting architecture, design and furnishings that are hand-crafted by Florentine artisans, along with its impeccable Italian hospitality.


At a time of momentous shifts in the balance of world economic forces epitomized by the current oil price boom, the weakening US dollar and the global credit crunch; the meteoric rise of the Arabian peninsula cannot be understated. Neither, therefore, can their planned monetary union. As key suppliers of the world's oil and gas the Gulf states have accumulated vast wealth: taken together their sovereign wealth funds are by far the world's largest and the influence of these funds is becoming increasingly apparent. This book provides a thorough analysis of the scheduled 2010 monetary union. Its findings are based on both primary research and a detailed empirical analysis of the region's economies spanning 1980-2006. It assesses the region against Optimal Currency Area criteria, the European Criteria, highlights outstanding preparations and considers the underlying economic and political factors that may aid or indeed delay the launch date. Critically this book argues that the present dollar-peg exchange rate regimes are no longer optimal. The future Gulf dinar is likely to seek a more independent path. The ramifications of this - a potential Islamic anchor currency and an alternative oil-invoicing currency - are also considered in some detail.


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Jamila Larson
Seminar: Women & Public Policy (1995)
Occupation: Executive Director, Co-Founder, Homeless Children's Playtime Project
Education: MA, Social Work, The Catholic University of America; BA, Social Work, St. Catherine University (PLEN Member)
After growing up in a Wisconsin town of just 200 people, Jamila Larson boarded a Greyhound bus 14 years ago to move to the Nation's Capitol where she knew no one.
"I didn't really have the connections or experience in the small town I was from. It wasn't until PLEN that I was introduced to Washington and walked through how I could fit in, live and work here and make an impact," Larson said. She credited her PLEN experience for giving her the "opportunity to envision a life of service" and the self-assurance to move to Washington.
Following an internship at the Children's Defense Fund (CDF), an organization she visited during the PLEN Women & Public Policy Seminar in 1995, Larson worked for the CDF full time before pursuing her Masters degree. While organizing an employee toy drive at the CDF, Larson recognized a great need for homeless children to have a suitable place to play. She and a colleague decided to establish the Homeless Children's Playtime Project in 2003, an organization that provides children's programs in family shelters and transitional housing programs in Washington, D.C. Larson has been the full time Executive Director since 2009.
Larson also worked as a Clinical Social Worker at Bright Beginnings, a Head Start program for homeless families, and then as Regional Director for National Student Partnerships. She then went on to serve as the Community School Director at the J.C. Nalle Elementary School in Washington, D.C. with the National Center for Children and Families (NCCF). After joining NCCF in 2004, the following year she was named "Employee of the Year" as a "Voice for Children" for her service to the children as a social worker and her advocacy work on behalf of the children in a neglected community in Southeast, Washington, D.C.
"I feel like PLEN is where my roots came from in doing this work," Larson said, who now also donates her time to PLEN programs. "I was able to meet people living out their dreams, [so] I feel a responsibility to continue that important tradition to help others feel inspired by similar women to make change in the world."
By Kristina Hamilton • 2015
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