text:
Q: Can not use centroid() function with longitude more than 360 I want to compute the center coordinate in a group of coordinate but failed.
I use centroid() function from geosphere package.
The error says:

Error in .pointsToMatrix(x, poly = TRUE) : longitude > 360

centroid(shp_df_32[, c('long', 'lat')])

My data is from a .shp file and I can make sure there is nothing wrong with longitude and latitude.
The data like this:
shp_df_32<-structure(list(long=c(432160.383200001,432160.4243,438190.699499998,
440661.0451,443819.3279,447998.9793,453969.978599999,457552.598900001,
457254.103500001,453372.979400001,449790.375799999,445013.5777,
442326.6472,442406.403099999,442723.2401,442508.252300002,
442508.2522,442397.620999999,442508.252099998,441711.732799999,
440806.212299999,439310.837200001,437198.180599999,436313.156300001,
434764.386799999,433215.608899999,431113.707800001,429011.7991,
427463.021299999,427131.144499999,427241.775800001,427794.906599998,
428790.545400001,429343.676199999,429233.053399999,428237.414700001,
426024.883299999,423591.089499999,421516.319600001,414628.938499998,
409306.8497,406176.2148,407428.447700001,409619.853,415254.9527,
419950.863899998,420890.011300001,420639.389899999,424485.255800001,
435084.911200002,436506.9692,440058.313299999,439920.870000001,
436856.204,432160.326299999,432160.383200001,409784.918099999,
402022.6371,399335.673999999,401687.016600002,404895.1877,
407882.104800001,412471.7916,415158.697799999,418442.733100001,
417949.1327,417617.2557,414561.715300001,409784.918099999),
lat=c(1338055.4351,1334631.8951,1334985.9718,1336925.9833,
1339406.2481,1342688.6348,1342688.6182,1340898.207,1336720.6226,
1334930.2354,1334930.2437,1334930.2595,1333438.2682,1329697.3513,
1327849.6704,1325176.7333,1322964.2036,1320419.7974,1318096.6358,
1315707.1044,1314364.083,1312953.6828,1313229.0686,1314445.9604,
1315552.2209,1315884.1058,1315994.7284,1316879.7436,1318539.1429,
1320198.5431,1321636.6886,1322411.0728,1323406.7107,1324512.9798,
1325840.4942,1327278.6406,1329159.2937,1330545.7319,1330545.7402,
1330545.7568,1331797.3977,1332736.119,1335865.1701,1338368.4044,
1341184.5351,1344000.6658,1348381.3344,1348520.4888,1349512.1621,
1352245.318,1352426.6858,1352879.6216,1352753.6966,1349945.8151,
1343374.8251,1338055.4351,1312848.7767,1310760.0011,1312848.8091,
1317432.873,1320309.165,1320862.3114,1320905.5647,1324784.7607,
1326276.7436,1320972.9269,1314224.7059,1313147.1568,1312848.7767
),order=1:69,hole=c(FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,FALSE,
FALSE),piece=structure(c(1L,1L,1L,1L,1L,1L,1L,1L,
1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,
1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,
1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,1L,
1L,1L,1L,2L,2L,2L,2L,2L,2L,2L,2L,2L,2L,2L,2L,
2L),.Label=c("1","2","3","4","5","6","7","8","9",
"10","11","12","13","14","15","16","17","18","19",
"20","21"),class="factor"),group=structure(c(84L,
84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,
84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,
84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,
84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,84L,
84L,84L,84L,84L,84L,84L,84L,85L,85L,85L,85L,85L,
85L,85L,85L,85L,85L,85L,85L,85L),.Label=c("0.1",
"1.1","2.1","2.2","3.1","4.1","5.1","5.2","5.3","5.4",
"5.5","5.6","5.7","5.8","5.9","6.1","7.1","8.1","8.2",
"8.3","9.1","9.2","10.1","10.2","10.3","10.4","10.5",
"10.6","10.7","10.8","10.9","10.10","10.11","10.12",
"10.13","10.14","10.15","10.16","10.17","10.18","10.19",
"10.20","10.21","11.1","12.1","12.2","12.3","12.4",
"12.5","12.6","12.7","12.8","13.1","14.1","15.1","16.1",
"17.1","18.1","18.2","18.3","18.4","18.5","18.6","18.7",
"18.8","18.9","18.10","18.11","19.1","20.1","21.1",
"22.1","23.1","24.1","25.1","26.1","27.1","28.1","29.1",
"30.1","31.1","31.2","31.3","32.1","32.2"),class="factor"),
id=c("32","32","32","32","32","32","32","32","32",
"32","32","32","32","32","32","32","32","32","32",
"32","32","32","32","32","32","32","32","32","32",
"32","32","32","32","32","32","32","32","32","32",
"32","32","32","32","32","32","32","32","32","32",
"32","32","32","32","32","32","32","32","32","32",
"32","32","32","32","32","32","32","32","32","32"
)),row.names=c(NA,-69L),class=c("tbl_df","tbl","data.frame"
))

How can I compute the center coordinate?
Do I need to reshape my data, if so, how can I do this?
Any help will be highly appreciated!


text:
Adam Handler, Esq.
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An accident on the road or at work can have a lasting effect on your life and the lives of the people you love. At Pollack, Pollack, Isaac & DeCicco, LLP, in New York City, we have represented clients in personal injury and workers' compensation matters since 2004. Over the course of our practice, we have obtained $100 million for victims throughout New York. Whether you suffer harm in a slip and fall accident or through medical malpractice, The Case Handler team will work tirelessly to help you obtain a full and fair settlement or verdict for your injuries.
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For clients throughout New York, our firm provides strong legal support in these areas:
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For a full list of services offered by The Case Handler team at PPID, please visit our Practice Areas page.
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Published by limArt and produced by Yusuke Nakajima and Yoshihisa Tanaka, VARIOUS COVERED AUTOMOBILES is the second installment of a series of photobooks which pay homage and reference the influencial series of artist books produced by Ed Ruscha throughout the 1960s and 1970s. Within this edition, Takashi Homma presents a collection of photographs which document covered vehicles found throughout the surburbs of Japan. The publication wonderfully applies Ruscha's iconic design used in his VARIOUS SMALL FIRES, producing a body of work which departs from the original, referencing its influences whilst exploreing Homma's orignal themes.


text:
Q: prove that there is a prime p such that $v_p(n^3-n)=1$ For integer $n\ge2$,
Is there always a prime p such that $v_p(n^3-n)=1$?
For example,
$n=2$: $p=2$ $(6=2\times3)$
$n=3$: $p=3$ $(24=2^3\times3)$
$n=9$: $p=5$ $(720=2^4\times 3^2\times5)$

A: If the answer is yes, then it will be difficult to prove. Indeed, in this case there is no $n\geq 2$ such that $n-1$, $n$, $n+1$ are simultaneously powerful, but this is only a conjecture of Erdős (1976) and Mollin-Walsh (1986).

redpajama_set_name: RedPajamaStackExchange


Address: 14 Cascade Cres, Montrose, Pietermaritzburg, 3201, South Africa, Kwazulu Natal. See full address and map.
Address: 1 Chenick St, Chamdor, Gauteng, 1740, South Africa, Krugersdorp. See full address and map.
Address: 20 Seilvis, Meer-en-see, Richards Bay, 3901, South Africa, Kwazulu Natal. See full address and map.
Address: 36 Coronation Rd, Watsonia, Tongaat, 4400, South Africa, Kwazulu Natal. See full address and map.
Address: 320 The Hillside St, Lynnwood Manor, Gauteng, 0081, South Africa, Pretoria. See full address and map.
Address: 623 Rubenstein Dve, Moreleta Park, Gauteng, 0044, South Africa, Pretoria. See full address and map.
Address: 1056 Pretorius St, Hatfield, Gauteng, 0083, South Africa, Pretoria. See full address and map.
Address: Suite9 Hilltop Office Pk, 73 Villiers Dve, Clarendon, Pietermaritzburg, 3201, South Africa, Kwazulu Natal. See full address and map.


text:
Updating Bleier and Cashner following 5-1 loss
Orioles reliever Richard Bleier underwent an X-ray today at Camden Yards and is scheduled for an MRI on Thursday to determine the severity of an injury that manager Buck Showalter said has "got the characteristics of a lat."
The elbow is fine, but Bleier's season is in jeopardy after he exited the game in the eighth inning.
"I just felt something in the lat area or whatever," Bleier said. "Obviously, it was unpleasant. Just, I don't know, that's pretty much it."
Bleier threw one pitch, retiring Eduardo Núñez on a ground ball, and spun off the mound in pain. He immediately left with assistant athletic trainer Mark Shires, the expression on his face a combination of pain and disappointment.
"Hope for the best," said Showalter said. "Obviously, he was in a lot of discomfort, so we'll see. He never had anything like that before. I didn't get a chance to talk to him for very long. He was pretty down as you can imagine."
Bleier reached for the area of his left elbow, but actually was grabbing behind the arm. Showalter and pitching coach Roger McDowell rushed to the mound.
"I wasn't sure," Showalter said. "I'm following the ground ball. Roger picked it up right away, of course. My first thought was oblique, but when you saw where he was holding up under. We'll see. I'm not going to make any diagnosis. It could be something completely different than what any of us are thinking.
"It's just real unfortunate. Richard has been a good pitcher for us. Regardless if he's been good or not, it's unfortunate."
Minor league pitcher Chris Lee strained his lat muscle in 2016 at Double-A Bowie and appeared in only eight games. It's an injury that can require a substantial period of healing and rehabbing.
Another loss for the Orioles, their seventh in a row and 14th in 16 games, brought an element that left Bleier shaken beyond the score.
"Yeah, exactly. It's self-explanatory," he said. "Any injury is not good and to the point where there was no question I couldn't make another pitch, that's obviously not good.
"I would say that one pitch that there was severe discomfort."
Bleier, who lowered his ERA to 1.93 after retiring both batters, said he's never experienced this type of injury.
"Definitely not this," he said. "I think everybody goes through ups and downs and everybody doesn't feel great every day. Maybe I just didn't think it was one of those days. Maybe it was a little more than that, I guess."
It all happened so fast that Bleier hadn't begun to contemplate a prognosis.
"I don't feel great right now," he said. "We'll see. I think I'll have to do an MRI tomorrow and we'll see how that goes and then go from there. Who knows? "
The Orioles needed some positive news after their 5-1 loss and they received it via Andrew Cashner's MRI on his lower back.
"It went good," he said. "I mean, definitely, my back started cramping up my last start, a mild strain, but I think I can be able to make my next start."
Cashner is penciled in to pitch Tuesday night at Nationals Park.
"It started before the game and I tried to get it to work out and I just couldn't get it to free up," Cashner said, reflecting on Friday night's outing in Toronto. "I think as the game went on I had no command and I was just kind of grinding through it.
"I was having real bad spasms and I didn't really know, and the next day I was just extremely sore and then it just transpired into coming home and it hadn't really freed up, so I started feeling better today.
"This was a first for me. I never really had a back strain before. Definitely a first."
Cashner will throw a bullpen session over the weekend to test the back and his availability for Tuesday.
"Today's probably the best day I've had yet," he said. "Looking forward to getting some more acupuncture tomorrow and see where we end from there."
Showalter confirmed the results of Cashner's MRI.
"It went well as far as we didn't find anything we didn't expect," he said. "For him to make the DL on the 19th looks good right now. Actually, he feels better today than he has since it started, so there's a lot of positive results today on him."
The day was supposed to belong to Yefry Ramirez, making his major league debut, but Bleier's injury overshadowed him. Ramirez left after 4 1/3 innings with the Orioles down 1-0, but Mike Wright Jr. let two inherited runners score.
Ramirez allowed four hits, walked two batters and struck out six. He came out of the game after 97 pitches.
"OK, OK," Showalter said. "It was a tough situation. He flies in here last night and walks in the locker room, it's a sticky day. He hadn't thrown barely over 90 pitches this year and a hot, sticky day. I thought he held his own for the most part. He gave us a chance.
"I was proud of him. Tough lineup and he competed and didn't implode and start walking a bunch of people. He made some out pitches and you see why he's won a lot of baseball games in his minor league career. I'm glad he got the opportunity."
Showalter removed Ramirez after back-to-back walks with one out in the fifth.
"I just think he got to an area he hasn't been this year but a couple times," Showalter said. "I was really trying to keep him out of harm's way. Obviously we're short in the bullpen today. You're trying to get as much out of him as you can. Quite frankly, I would have taken five (innings) going into the game today knowing where we were going to have to stop him pitch-wise. As you could tell, he was starting to labor there."
The offense managed only two hits off left-hander Chris Sale, who came out of the game following walks to Mark Trumbo and Craig Gentry to open the seventh inning. Plate umpire Brian Knight ejected Sale for a harsh critique of the strike zone as he headed to the dugout.
The Orioles were held to one run or fewer for the 20th time this season. The offense already is in a massive rut and a pitcher of Sale's caliber only worsens it.
"Today, I'm going to lean a lot toward Sale, but we grinded on him and made him use a lot of pitches for whatever reason," Showalter said. "We got him out of there. We had some opportunities there. Not very many against him.
"I was most disappointed we didn't do more after he left the game, because that's your opportunity. You get him out of there on a day you know they're wanting him to go deep in the game. Even though they've got eight relievers, they were a little short down there, even though I even saw (Craig) Kimbel get up in the ninth inning.
"It's a combination, but it's more him in this case. It's tough, real tough. You see the little two-seam 89 and the changeup 86-87 and the breaking ball whenever he wants to. And then he wants to go get that extra fastball and up or in.
"It's tough. That's why he's the pitcher he is. But it's a bad combination. We're not swinging the bat well and facing as good a pitcher as him."
andrew cashner, buck showalter, featured_sidebar, frontstory_orioles2, orioles, richard bleier, roch kubatko, roger mcdowell, yefry ramirez
Richard Bleier leaves game with apparent injury (O's lose 5-1)
Bracing for the worst for Bleier
O's got whipped in Cleveland but go 4-0 on farm Sunday
Hays happy with health
He's pitching great, but O's in no hurry to move Grayson Rodriguez


text:
Josh Reynolds: 1 on 1 with Sterlo
bulldogs.com.au
Fri 1 Sep 2017, 02:30 PM
Departing Bulldogs five-eighth Josh Reynolds joined Sterlo on the Couch during the week for a one on one interview ahead of his final game for the club.
Reynolds, has missed the last two matches with a calf injury picked up in the game against Souths, but returns for a final time for the club that has always embraced him as one of their favourite sons.
His record during his time at Belmore has been impressive with:
- 197 Club Games
- 137 NRL Games
- 40 tries
- 4 Origin Matches, 2 City Origin Matches


More accurately the heading should read to top slice or hold, but I couldn't resist borrowing the lyrics from the Clash, for a little dramatic effect.
I am sure that the continuing increase in the share price of Bioventix (LON:BVXP) will not have gone unnoticed by many members of the Stockopedia community, who like me hold the share. The increase in the share price has resulted in Bioventix (LON:BVXP) representing about 12% of my portfolio. In the interest of risk management I have been tempted to top slice but as yet have resisted. The decision, whatever it may be, comes down to, in my opinion, the age old conundrum of fear versus greed.
In support of the former the share price has risen significantly and is trading at a PE of 30 plus, next year's earnings. Top slicing helps to re-balance the portfolio and provides funds for alternative, although not necessarily more successful investments. Finally it helps mitigate the potential impact, should the fast approaching interims disappoint.
The alternative view is that as a company Bioventix (LON:BVXP) has historically under promised and over delivered. Peter Harrison is first and foremost a scientist. He is pragmatic and not given to hyperbole. So when he states that he remains 'utterly convinced' in the ultimate success of the new troponin test (Sharesoc October 2018), he is to be listened to.
Bioventix (LON:BVXP) enjoys enviable institutional support e.g Keith Ashworth Lord (Buffettology Fund) and Gervais Williams (Miton), also Peter Harrison currently holds about 8% of the company.
Depending on one's view you may side with Lord Lee who advises sticking with something good if one is already invested. Conversely Stephen English in his investment philosophy states "I strive to increase robustness by consistently recycling the expensive holdings back into the cheap holdings". I have great respect for the views of Lord Lee and Stephen English and endeavour to learn from both. In the end it is a matter for the individual.
All views and thoughts welcome.
Good question. Both about Bioventix (LON:BVXP) and generally.
I fall into the holding winners camp to really let them do their thing and compound over the years, but my conviction in this approach is not totally solid.
On the whole I would say it's worked for me, and I've certainly regretted selling a few holding for a quick, small profit. But there's occasions when I've felt something is expensive (like now in BVXP's case) and it has fallen back and taken some time to recover, or hasn't recovered yet.
I guess I suffer from dichotomy (have I used that right?) in that when a share is cheap I think I know more than the market and buy it (you have to really) but when they are expensive I generally worry that the market knows something that I don't and so I don't sell!
I guess I'm just greedy and ,especially with small caps, you just never know what's round the corner to cause a re-rating - earnings, take overs etc.
But maybe I'm scared of missing out on compound growth by selling, I guess I'm more scared of this than scared of share price falls.
I have held Bioventix (LON:BVXP) in the past but no longer.
Purely to add to the debate I think the bear case is pretty simple - its horrendously expensive and illiquid. Its fwd PER is 33 for a company that is growing at @10% per annum and to be brutal this is a company that has revenues of only £9m projected for 2019 (MV is 23x sales). The bull/status quo case must be Bioventix (LON:BVXP) considerably beats these forecasts but as a past holder my view was the future was always pretty opaque. I was sort of comfortable at £25 - £30 but at the current levels?
My concern when I held was always if there was any bad news the price reaction would be dramatic. We are all aware of some of the massive price falls based on minor profit warning - my view was it would be doubled here.
This share has a massive fan club both with institutions and PI's and I really wish you well and hope the SP continues to rise - but it's really not for me and I wonder if some have considered the risks here of the perfect being proved wrong because perfection is what is being priced in.
Good post. I sold out today, after holding for almost 5 years, because P/E ratio inflation seems to have got out of hand compared to analyst estimates for growth. Yes Bioventix (LON:BVXP) often does better than expected but they can't be doing too much better than in-line right now since they'd have to put out a trading update if they were. So while I have huge belief in the quality of the business I've decided that I don't want to have 10% of my portfolio at risk when the results come out.
I find myself in the same position as you - Bioventix (LON:BVXP) along with Burford Capital (LON:BUR) overly-dominate my portfolio having grown consistently for a few years - a nice problem to have. The question I then have to constantly ask myself is can the position size still be justified?
Phil has given a concise explanation of the bear case above - it is expensive on almost any metric.
The bull case as I see it is that you effectively get 3 companies in one - firstly a 2.5% bond at current share price (£1 per share div including specials), secondly a conventional growth company, with the steady growth (up to now at least) in core antibodies, other antibodies, and with the troponin revenue also expected to kick-in shortly. Finally, you also get a blue sky pharma company thrown in as well, given the long term potential of the collaborations underway on other heart attack markers and early stage alzheimers diagnostics.
Hence I personally might top-slice, but only to help me continue to hold.
I don't disagree that the sp could be exposed at the upcoming interims - any further delay on first troponin revenues could be very badly received by the market. However, AIUI, troponin revenues will eventually arrive, it is simply a matter of when, so I have mentally prepared myself for a little short term portfolio volatility.
I completely agree with this assessment (though full disclosure, I sold out around the £30 level for a nice profit).
Amazing company. Revenues and profits will continue to grow but would I buy a company with average growth rates for £200m when it is currently only making £9m per year? Not really, but then the price is £40 (and I don't have £200m) so what do I know?
"To be honest I've never heard of Bioventix- I assume it's one of a number of companies chasing a point of care troponin test"
Now I'm no expert on Troponin, or how good the Bioventix (LON:BVXP) test is vs competitors, but his statement combined with the company indicating in the last results that sales were below expectations spooked me enough to sell out...for now at least.
Thank you for your thoughts, all cogent and well articulated. A tough call but as ISAallowance mentions a nice problem to have. Also as Phil observes Bioventix (LON:BVXP) is very illiquid, so selling on any disappointment would be difficult and expensive. Conversely if there is good news on the uptake of the Siemens new troponin test, the share price is likely react positively. I remain of the view that troponin will in time be very successful for the company, but it is the speed of take up that is the fly in the proverbial ointment.
I shall see what tomorrow brings and decide what to do.
Looking at beyond five years, some of the items in the pipeline are very interesting. There are four projects in the "high" revenue potential category - secretoneurin (with CardiNor), beta amyloid (with Pre-Diagnostics), cMyC and the biotin project. All but biotin are in the "low" probability category. In the past, Peter has said that "high" revenue meant >£1m of royalty but some of these tests could be much larger. Secretoneurin clinical trials should be concluding soon and report this year. This looks like an interesting job posting (https://scholarshipdb.net/jobs-in-Norway/Postdoctoral-Fellow-With-Knowledge-In-Ivd-Biomarker-Research-And-Validation-Cardi-Nor-As=nGj4cdAE6RGUVQAlkGUTnw.html). Beta amyloid was recently awarded EU Horizon grant funding to conduct clinical trials on their Alzheimers diagnostic test. Unlike competing tests which seem to be reliant on mass spec, this one has been designed from the start to run on high-throughput machines. Also, the secretoneurin and beta amyloid tests are patent protected as to diagnostic method. CMyC in early research has demonstrated better results than troponin for ruling out myocardial infarction and its abundance earlier on relative to troponin means cMyC would be better suited to a hand-held or point of care device which doesn't have the same sensitivity as a normal testing machine. CMyC also isn't "exclusive" like troponin where revenues will be limited to Siemens and, to a much lesser extent, Beckman.
To complete the circle. I have just sold 60% of my holding at 3785p, which by good fortune is a sizeable profit. It was a difficult decision and one that Keith Ashworth Lord or Leon Boros would perhaps not agree, but it is one with which I feel comfortable and mitigates the risk going forward.
As previously mentioned Bioventix (LON:BVXP) is highly illiquid and I had to make several attempts before obtaining a quote. My remaining holding will enjoy the benefits of any future success and I can always buy back in if the opportunity presents and circumstances merit.
The art of compromise as they say...find me a fence and I will sit on it.
I have sold mine this morning at 3800p, I remember before they fell back to around 2300p, I will be looking to buy in if they fall back to around 3000p. Yes illiquid stock, difficult to sell this morning.
I've been worrying that BVXP looked a bit frothy for a couple of years now, and if Troponin fails to take off like they hope, then there could be a serious fall (£20?).
But my experience has been that it is often a mistake to sell - you should find good companies and hold them forever. The royalty business model and large margins surely mean that BVXP will be a decent dividend payer for some time to come.
Having said all that, I did sell a third of mine at the start of the month for a tactical switch into Hurricane, hoping for a positive outcome on FPSO hookup. I'm expecting BVXP to fall back after the results (seems to happen every year) at which point I will probably swap back in.


text:
Q: Backbone.js: How can I view all the data attached to a model? Working in Backbone.js, how can I view in the console all the data available on a model?
By this, I mean a dictionary of everything that is available via:
this.model.get("foo");

logging something like:
{ "foo" : "bar" }

I'd like to see all available properties in the console. Just logging this.model to the console doesn't show me that.

A: Use toJSON() method which returns a shallow clone of the model's attributes property:
toJSON: function(options) {
  return _.clone(this.attributes);
}

You can then instantiate your model to view to console on fetch:
var model = new FooBar({id: 123});
model.fetch({
  success: function() {
    console.log(model.toJSON());
  }
});

A: This should do it for you:
console.log(this.model.toJSON());

toJSON will return shallow-copy of a model's attributes. Here is the annotated source for toJSON.

A: Try :
console.log(this.model.attributes);


text:
Toca Boca CEO Bjorn Jeffery steps down
Jeffery tells Kidscreen why the timing was right to take a step back, and how Spin Master-owned Toca Boca will be managed going forward.
Bjorn Jeffery has stepped down as CEO of Toca Boca, the Stockholm-based children's mobile publishing company he co-founded in 2010 with Emil Ovemar. In the seven years since Toca Boca opened its doors, company highs have included a paradigm-shifting array of 36 play-based apps (with more than 150 million downloads between them) and last year's sale to Canada's Spin Master Entertainment, while lows were marked by the closure of SVOD service Toca TV earlier this year. And it's the ups and downs of the kids mobile space that have led Jeffery to take a step back.
"It's been a long road and it was time for a bit of a break," Jeffery says. "And a few weeks ago I had my second daughter, so there's also the recent expansion of my family to take into consideration. I need to take a bit of time to take care of my family, and now is a good time for that."
Moving forward, Spin Master's co-CEO Ronnen Harary will oversee Toca Boca. Ovemar and Toca Boca's COO Caroline Ingeborn, however, will be responsible for leading and running the business and its day-to-day operations. This represents a slight shift in Toca Boca's governance structure, as the appmaker continues to align more closely with the structure of its parent company.
Unlike Toca Boca, Spin Master does not have individual CEOs for each unit of the company. Jeffery maintained his title of CEO through the acquisition, but the decision was made to adopt Spin Master's structure as he steps down.
"It's more of a sort of formality, to a certain degree," Jeffery says. "It's kind of a legacy issue in a sense. We probably should have changed it when the acquisition went through, but we didn't for a number of reasons. This just happened to be a good time to do so. I feel good about the situation given that app sales are at an all-time high, which is very encouraging. That made the decision easier," he says. "I feel confident that we're in a very good place now."
Jeffery knows a thing or two about timing. His March decision to shutter Toca TV, an SVOD service offering thousands of pieces of licensed content and a raft of exclusive originals, came as he foresaw difficulties in sustaining subscription targets, telling Kidscreen that the model is one that takes time to build.
Then, in July, Toca Boca launched its first-ever collection of consumer products. The gender-neutral lifestyle line is available exclusively at Target stores across the US, and features apparel, accessories, sleepwear, backpacks, lunch bags, bedding and activity books. Moving forward, Toca Boca plans to expand into additional consumer products categories and make the products available in territories beyond the US.
With expansions and new product releases planned in the coming months, Jeffery says it may be difficult to watch from the sidelines after so many years in the middle of things.
"It's going to be, maybe relaxing is the wrong word with two kids under the age of three, but you know what I mean," Jeffery laughs. "There are no firm plans. I'm going into it with an open mind to see where it might take me."
Spin Master, Target, Toca Boca
Elizabeth Foster is Kidscreen's Copy Chief & Special Reports Editor. Contact Elizabeth at efoster@brunico.com
Spin Master brings in digital studios EVP
Spin Master buys appmakers Toca Boca & Sago Mini
Toca Boca gets authentic with new Hair Salon app
Toca Boca merges apps


A Threat to The Peat Project?
Is there really a threat to The Peat Project? A story has appeared about a threat to Scotland's national drink. According to 'senior journalist' Alison Campsie in The Herald newspaper (a Scottish broadsheet) the 'deep smoky aromas' much loved by many Scotch whisky enthusiasts are apparently being threatened by 'powerful environmental groups' who wish to stop all commercial peat extraction in Scotland by 2020, a move which would of course threaten the peaty whiskies we all know and love.
It would be worrying if it was true, but it's not. A rather more rational explanation of both the environmentalist position, and that of the Scotch whisky industry, is provided by Helen Todd, Vice-chairwoman of Scottish Environment LINK in Perth (an organisation that represents just about every 'powerful environmental group' in Scotland including the RSPB, WWF Scotland, The Ramblers Association, The Soil Asociation, The John Muir Trust, The Woodland Trust, The Wildlife Trusts, The Scottish Ornithologists Club, Sustrans, Plantlife Scotland, Friends of the Earth etc etc). It is well worth a read and you can find it here.
You are here: Home / News / Bruichladdich Whisky News / Transparency / A Threat to The Peat Project?
Bere Barley 2006 Whisky – a personal review Was Bruichladdich whisky originally peated?


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(4571) Grumiaux (1985 RY3) – planetoida z pasa głównego asteroid okrążająca Słońce w ciągu 5,65 lat w średniej odległości 3,17 j.a. Odkryta 8 września 1985 roku.

Zobacz też
 lista planetoid 4001–5000
 lista planetoid

Linki zewnętrzne

Planetoidy pasa głównego
Nazwane planetoidy
Obiekty astronomiczne odkryte w 1985

redpajama_set_name: RedPajamaWikipedia


Mar 23 Coed Varsity Track at Lindenwood HS Open 8:00 am Mar 23 Boys Varsity Track at TBD 8:00 am | Stadium @ Lindenwood U. Mar 23 Girls Varsity Track at TBD 8:00 am | Stadium @ Lindenwood U.
Lions News · Mar 7 Baseball, Soccer and Track and Field Gear, Hurry!!
Hurry, the online store closes on March 13th Shop the University City Baseball 2019 Store! Hurry, shops closes 03/13/2019. Shop the University City Track & Field 2019 Store! Hurry, shops closes 03/13/2019. Shop the University City Soccer 2019 Store! Hurry, shops closes 03/13/2019.


It's been a bit since my last post! My apologies! I've been soaking up what's left of the summer before I start my student teaching on Wednesday (super, super excited!!!!). I wanted to focus this post on a Mocktail Party I threw for my stroke group. Labor day is filled with BBQ's and cocktails, so why not mix some speech into it!
To create the ambiance of a true cocktail party, I spent $2 at the dollar store for some cheap (plastic) champagne glasses. I pre-made the three mocktails the night before and brought them in individual solo cups covered in saran wrap - a small stroke (no pun intended) of brilliance on my part I thought!
Each of the ladies tried the mocktails and then rated how they were - too sweet, too tart, etc. We then went through "Ten Simple Cocktails Rules" that I found online and they discussed whether they agreed or disagreed with them and why. After our discussion we went into questions (ridiculous ones) that I found online to "get your cocktail party going". The ladies found these hilarious and vowed never to ask them at their own parties, BUT it kept the conversation going within the group and they were entertained!
Be sure to try this fun twist on a lesson with your adult clients! Supplement the mocktails for soda concoctions with kids, or maybe even fruit smoothies to keep it healthy!


Recently, the city of Wuhan announced that they will be opening a police station run solely by artificial intelligence (AI) – no employees need apply. Although the station would be limited to vehicle and driver related administrative work, the government anticipates increasing AI use in many other areas of governance.
Automated government offices like these are just one way that new technologies are being integrated into the Chinese society. It also represents a larger trend in the Chinese economy: the growth of the digital economy. In 2016, China's digital economy accounted for 30.3 percent of GDP, an 18.9 percent rise from 2015, according to a China Academy of Information and Communications Technology (CAICT) white paper.
The digital economy is part of the government's vision of an economy driven by innovation – a key part of their goal of making domestic firms more competitive globally. In recent years, the Chinese government has pushed several national economic initiatives aimed at the development of the digital economy. These include the 13th Five Year Plan (March 2015), Made in China 2025 (May 2016), the Robotics Industry Development Plan (April 2016), and the Three-year Guidance for Internet Plus Artificial Intelligence Plan (May 2016).
China has shown that it has ambitious plans to upgrade its economy and industrial policy – and these efforts are accelerating going into 2018.
On October 11, 2017 the National Development and Reform Commission (NDRC) published the Notice on the Organization and Implementation of the Internet Plus Action, the Creation and Development of Artificial Intelligence and the Major Pilot Projects of Digital Economy in 2018 ("the Notice").
The Notice clarifies what kinds of projects are eligible to be considered a "major pilot project" and can receive funding and other forms of government support and benefits. Although these areas are not completely distinct from each other and often overlap, they offer varying opportunities for foreign investors.
Premier Li Keqiang first introduced Internet Plus in a speech in March 2015. The term refers to the use of the Internet and information technologies, such as big data, cloud computing, and the Internet of Things (IoT) in traditional industries. These technologies have the potential to revolutionize almost every sector of the economy and have already shown promise in manufacturing, finance, agriculture, and medicine.
Internet Plus manufacturing, for example, integrates IoT technology, where a network of devices and sensors can record and communicate data such as energy consumption, heat levels, and inventories. This increases efficiency at every stage of the factory line and can even continue to track data as the product moves through the supply chain, largely eliminating human made error.
There is space for foreign investment in Internet Plus sectors not subject to the Negative List and investors should also expect to see exciting opportunities within the newly transformed traditional industries.
"Internet+" customer service and customization platforms, flexible manufacturing and supply chain management platforms.
AI refers to intelligence displayed by machines, the ability of computers and systems to think. Applications vary wide from facial recognition and voice recognition systems to machine learning, which enables computers to look at large data sets, search for patterns and make predictions.
As AI continues to improve, new industries and applications will be opened to the AI revolution. In the past few years, the government has prioritized and invested heavily into AI. As a result, China's AI capability has raced ahead and is expected to surpass the US very soon.
Although, China's internet sector has been historically off-limits to foreign investment leaving foreign investors with a significant disadvantage, opportunities for joint ventures can offer high rates of return.
Intelligent robotics development and application projects (including high-end service robots).
Digital economy is an economy that utilizes digital computing technologies, or more generally, any industry that integrates the internet into their products or services. Major examples include e-commerce, e-business, and telecommunications.
China is already poised to be the world leader in this respect; e-commerce is booming with giants like Alibaba and Tencent. Additionally, more than half of e-commerce transactions in China are made on mobile devices, and companies with existing social media platforms – like WeChat – are leveraging their customer base to enter the e-commerce business.
Foreign investment is welcome in various forms, a subsidiary company, a joint venture and more recently WFOEs. Foreign investors can apply for an internet content provider (ICP) license to conduct e-commerce businesses in FTZs and pilot zone cities.
Although sectors like AI and e-commerce are open to foreign direct investment, foreign AI firms might face trouble with the required national security reviews as these technologies are either dual-use or have implications for Internet security.
Additionally, because the Chinese market is already populated with major players like Alibaba, JD, and Xiaomi that have a monopoly on the existing customer data, the most prudent route would be for foreign investors to seek out joint ventures.
Domestic and foreign investors alike should also pay close attention to China's new Cybersecurity Law and its potential effects on investments in the Internet Plus, AI, and digital economy fields.
Announced in November 7, 2016, the Cybersecurity Law covers data protection and "cyberspace sovereignty". Under the law which went into effect on June 1, 2017, "critical information infrastructure" businesses and firms with access to personal information are subject to data localization requirements.
Although the government gave companies a 19-month grace period to comply with parts of the law, the data localization requirements will significantly increase data processing costs for companies, especially for those firms that are leveraging big data.
The law also poses a strange contradiction to the government's support for a growing role of the digital economy and its use of big data. With the advent of IoT and the various applications of AI, all of which require large collection of data, there's a potential that the law could touch on a wider variety of products and services than anticipated.
Similarly, Chinese companies can expect some difficulty expanding abroad as several countries have formed their own cybersecurity regulations. For example, the EU's General Data Protection Regulation (GDPR) establishes specific customer consent practices as well as data localization requirements by certain member countries.
In spite of these difficulties, China's digital economy does not seem to be slowing down. E-commerce especially has exploded in the last several years, with China taking up 40 percent of the global e-commerce market, and the rapid growth of mobile payment systems has transformed the way people consume. If this trend continues, China watchers should expect continuing innovation and growth in this sector.
Guangdong province, China's manufacturing heartland, has announced new measures to attract foreign investment.
On December 1, the Guangdong provincial government issued a report delineating 10 policies to expand the province's openness to foreign investors and foreign capital.
The measures are in support of the State Council's Measures to Expand Opening-up and Actively Utilize Foreign Investment (Guo Fa  No. 5) and the Measures to Promote Foreign Capital Growth (Guo Fa  No. 39). They include policies to improve Guangdong's business environment, promote fair competition between foreign and domestic companies, expand market access, and offer investment incentives.
Hong Kong/Macau airlines will be treated as special domestic airlines.
For new projects worth more than US$50 million, replenishment projects worth more than US$30 million, and for multinational or regional headquarters worth at least US$10 million, the provincial government will give financial bonuses worth no less than two percent of the year's actual investment amount, capped at RMB 100 million (US$15.1 million).
For Fortune 500 companies and leading global companies with actual investments (new projects or replenishment projects) in manufacturing worth over US$100 million in one year, and newly established IAB (new generation of information, automatic equipment, and bio-pharmaceuticals) and NEM (new energy, new material) projects with actual investments of no less than US$30 million in one year, the provincial government will provide financial support on a case-by-case basis.
For multinational or regional headquarters that contribute over RMB 10 million (US$1.5 million) to provincial revenue, 30 percent of the contributions will be awarded to the company in a lump sum payment, capped at RMB 10 million (US$1.5 million).
Local governments can provide other financial incentives based on provincial incentive standards.
Strengthen the use of land security, including land-use incentives for Fortune 500 companies, regional headquarters, and advanced factories.
Support innovation and research & development (R&D), including financial support for foreign R&D institutions and encourage participation in the development of public service platforms.
Increase financial support, particularly for Fortune 500 companies, global industry leaders, and cross-border mergers and acquisitions.
Strengthen personnel support, including incentives and visa conveniences for high-level foreign talent.
Strengthen the protection of intellectual property rights, including by accelerating the construction of the China (Guangdong) Intellectual Property Protection Center.
Enhance the level of investment and trade facilitation, including the full implementation of the Negative List and access to national treatment.
Optimize the environment for attracting foreign investment in key parks, including implementation of administrative streamlining in eligible development zones and other supportive policies.
Improve the use of foreign investment guarantee mechanisms, including setting up a coordinated mechanism to coordinate and solve the key problems that prevent investment in Guangdong.
The measures represent a step forward in boosting Guangdong's competitiveness in attracting foreign investment. Although Guangdong is China's richest province by GDP, and already one of the most open to foreign investment, rising labor and land costs have seen many businesses relocate their manufacturing operations to lower cost alternatives, such as Western China, Vietnam, and India.
Some areas in Guangdong have been successful in upgrading their local economies beyond low-value manufacturing. Most notably, Shenzhen has emerged as a hub for innovation and high-tech startups, and also boasts a robust financial sector.
Guangzhou has also had success in moving up the value chain, by producing higher-end goods like automobiles and high-tech products, while surrounding cities like Foshanhave also benefited from regional integration and high-tech manufacturing.
The new measures reflect Guangdong's continued desire to attract high quality capital-heavy investments; many of the policies specifically state a preference for Fortune 500 companies or recognizable industry leaders.
According to O'Regan, "The new policies show a step in the right direction, but overseas SMEs may still find it difficult to enter the south China market without more government support". In this environment, local expertise proves valuable.
Bitcoin trading recently bounced back to US$7,000, recovering after a historic dip in value following Beijing's crackdown on cryptocurrencies in September. Bitcoin is both a digital currency and payment system that is managed by decentralized computer networks.
The ten-fold increase in bitcoin's value over last year reflects a level of market optimism that is puzzling for independent observers. This has not gone unnoticed by the country's regulators, which recently banned all initial coin offerings (ICOs), or fund raising activities, for new cryptocurrency ventures.
Bitcoin was created in 2009 by Satoshi Nakamoto, whose identity remains disputed, as a form of electronic peer-to-peer cash system. Since then, the technology behind the cryptocurrency has become even more sophisticated and secure – its origins after the global recession of 2008 driving its innovation.
Cryptocurrencies, such as bitcoin, operate through blockchain technology: encrypted and linked transaction data that include time stamps. New bitcoins get released through a process called mining – where transactions are verified, and added to the public ledger, known as the blockchain.
To be profitable, cryptocurrency mining requires an advanced degree of computer processing power, making China an ideal base for such operations. China is the world's leading electricity producer and provides important energy subsidies – bitcoin mining is an electricity-intensive operation.
Bitcoin mines are established through giant warehouses that host thousands of custom-designed computing machines to check transactions and release new bitcoin. This is why China has consistently accounted for over 75 percent of the world's bitcoin trade, aside from the drop in September.
The digital and encrypted structure of bitcoin makes it secure and beyond currency manipulation. Its anonymity also brings it outside the purview of central banks, allowing it to exist independent of state control such as via audits or regulation. These characteristics make it popular among diverse groups of people, including speculators, investors, and entrepreneurs.
Traders, for one, look at returns that are much higher than from speculating on derivatives, commodities, or bonds. An increasing number of China-based investors also appreciate the security of bitcoin as alternative financial assets in a saturated Chinese market. Finally, entrepreneurs are keen on the industrial application of blockchain technology, which forms the basis of bitcoin – across sectors as diverse as logistics and banking to the Internet of Things.
It is no wonder, then, that as regulators made cryptocurrency exchange illegal on the mainland, these operations shifted offshore – to Hong Kong, Singapore, London, and Estonia. Many China-based bitcoin or other cryptocurrency exchanges refused to shut down, choosing instead to move their servers abroad.
Alternately, fund transfers are also taking place through local currency on peer-to-peer lending platforms. It remains to be seen how long these arrangements escape the state crackdown.
The sudden ban on cryptocurrency trade and exchange comes as regulators clamp down on the larger malaise of money laundering and financial crimes: dubious loans, trusts, and lending to non-banking institutions, as well as tax evasion. This has led some to feel that bitcoin and its peers are merely the incidental victims of tightening financial regulation.
Nevertheless, as bitcoin has become popular, so have criminal activities begun to emerge around it. Authorities, for instance, point to a high-profile case in China where scammers collected US$1.82 billion through a pyramid scheme advertising a product they described as the next great cryptocurrency.
In addition to combating financing of illicit activities, the crackdown fits into Beijing's wider goal of reducing structural financial market risks. Because cryptocurrencies function outside of state control, they could pose a risk to these efforts.
Nevertheless, China's central bank is equally keen on the secure and encrypted nature of blockchain technology, which fuels cryptocurrencies.
In a strategy similar to the Bank of England, and central banks in Sweden, Canada, Singapore, and India, China, too, is exploring the possibility of creating its own digital currency. To this end, the PBOC set up a Digital Currency Research Institute in May this year, and is looking to recruit experts in encryption, blockchain technology, and big data.
Meanwhile, elsewhere in the region, Japanese regulators have recognized cryptocurrencies as legitimate forms of payments. In September, Japan officially began to license bitcoin exchanges.
If you're not careful, taxes can eat away at the bulk of the income you should be earning on your foreign investment properties.
This fact alone sends chills down the spines of property investors everywhere. A recent survey conducted by Tranio.com revealed that 18% of property investors believe structuring purchases for maximum tax optimisation is the single most difficult part of acquiring real estate abroad.
To further complicate matters, more than 100 countries have committed to the Common Reporting Standard (CRS), an initiative developed by the Organization for Economic Co-operation and Development (OECD).
In accordance with the CRS, between 2017 and 2018 countries around the globe will launch the automatic exchange of financial account information, dispelling the opacity that previously enabled wealthy citizens to squirrel their money away into foreign bank accounts in order to dodge tax obligations in their home countries.
In light of the shifting realities of tax optimisation, I want to offer you some advice on how to acquire foreign properties with tax optimisation in mind. Please note that this is general advice. I strongly encourage you to consult a tax advisor who is familiar with the nuances of your situation before you purchase any property.
If tax optimisation is a key priority, you would do well to begin by determining whether it would be wisest to purchase your property as an individual or via a legal entity.
Because tax rates and terms differ considerably between these two categories, your choice in this matter will have a key impact on your total tax obligations in connection with the property.
— Greater protection against the disclosure of information.
— It is impossible to conceal the identity of the beneficiary.
— In some countries, i.e. the United Kingdom and France, specific property taxes apply to legal entities.
* Please note that the information contained in the table above is subject to variation depending on which country you're purchasing property in and a wide range of other factors. It's always important to consider your unique circumstances and consult with relevant professionals before making any purchase.
When our clients are considering purchasing a property valued at about EUR 1.25 million or less, we generally recommend that they make the purchase in their individual capacities. It is typically cheaper and easier to do so due to the additional expenses associated with opening and maintaining a company.
However, this isn't universally true; in some countries, individuals are subject to higher income tax rates than legal entities, which can offset any advantage of purchasing as an individual. This tends to hold truer the higher the individual's income.
If the property is worth upwards of about EUR 1.25 million, it is typically advantageous to make the purchase via a legal entity. In this case, lower income tax rates and greater opportunities for tax optimisation tend to offset the company-related costs.
This is largely attributable to the fact that a relatively expensive property would usher in relatively high income, which in many countries would expose an individual owner to higher tax rates than it would a legal entity.
Consider, for example, a property in Germany that generates rental income of more than EUR 50,000 per year. An individual owner would pay some 40% in taxes, while a company would pay a comparatively meager 15%.
Generally, such savings would fully offset the cost of launching and maintaining a company. However, this holds primarily true in cases where the company and its owner are both tax residents of the same country. Otherwise, dividend taxes would negate any tax benefits derived from purchasing a company as a legal entity.
What taxes do legal entities usually need to pay for properties?
Tax on dividends (exemptions typically apply if the investor refrains from distributing dividends and instead reinvests the funds in the same country, for example into another property).
* There are property taxes, but it's the tenants responsibility to pay them.
** The business must operate for a minimum period of seven years after the acquisition of the property, and total salary expenditures must exceed the original salary expenditures by more than eight times, or the number of employees must exceed 20.
Rental income tax is included in the corporate tax rate and is payable in the tax jurisdiction where the property is located. As a general rule, if a company is liable for taxes in a foreign jurisdiction, and a double taxation treaty applies between the company's home jurisdiction and their foreign jurisdiction, the amount of taxes paid overseas is to be subtracted from the amount of taxes that is supposed to be paid home. The difference should be paid in the home jurisdiction. If the tax overseas is bigger, then there will be no taxes home.
Other expenses during the ownership period.
Taken together, the aforementioned deductions can significantly reduce a property owner's income tax base during the first decade of ownership. The table below outlines a typical German example.
A founder loan could enable you to save part of your income from dividend taxes.
Founder loan interest is subject to the investor's personal tax obligations in the country of his or her tax residency. But the investor must also be ready to pay founder loan taxes in the country where that interest was generated.
Whether you will be obligated to pay capital gains tax or asset transfer tax depends on the ownership structure at the moment of the sale. This can occur either when you sell the property itself (asset deal), or when you sell the company that you purchased the company through (share deal).
In the case of an asset deal, capital gains tax is typically calculated as the difference between the sale price and the carrying amount of the property. The carrying amount is the cost of the property, less accumulated depreciation. While depreciation decreases the carrying amount, it increases the capital gains tax base.
Let's say, for example, you purchased a property for EUR 1 million and sold it for EUR 1.1 million. You owned the property for three years, during which you had a 2% depreciation allowance, amounting to EUR 60,000 over the course of your ownership. Your carrying amount is thus EUR 940,000. Your capital gains tax base will amount to EUR 160,000 – the difference between the sale price and the carrying amount.
In the case of a share deal, the property's carrying value is of no importance for tax purposes. In this case, profits from the sale of shares are taken into account to calculate asset transfer taxes.
Say, for example, you purchased a company in order to purchase a EUR 1 million property. You then sold the company for EUR 1.1 million. Thus the tax base for asset transfer tax is calculated by deleting the purchase price from the sale price, so in this case your tax base would be EUR 100,000.
In the context of the above examples, it would make more sense financially to purchase the property through a company; doing so would save you EUR 60,000. Investors who already have an exit strategy in mind when purchasing a property – such as those who plan to purchase a property, flip it, and sell it at a profit five years down the road – typically favor this model.
While it's possible to structure real estate purchases in such a way as to ensure you'll be exempt from capital gains tax, it's not easy. Doing so requires extensive research of and familiarity with local legislation in the country that you're planning to purchase in. It will also likely require corporate ownership and elaborate deal structuring, which is best left to seasoned professionals.
Another key issue that can have a considerable impact on capital gains tax is the existence of double taxation laws or relevant treaties between the county where the real estate is located and the country where you registered your company. Double taxation regulations can protect taxpayers from paying the same tax twice.
For some practical examples of this, we spoke to Dmitry Zapol, an international tax advisor at London-based tax practice IFS Consultants. Mr. Zapol explained that UK residents are required to pay income tax on foreign source rental income at their marginal rate. In other words, foreign rental income is added to the UK resident's other types of income, and the total amount received during the tax year determines the applicable income tax rate.
However, UK law protects taxpayers from double taxation even in the absence of a double tax treaty.
Generally, the ways in which you can benefit from double taxation laws or agreements hinge on whether you purchased the property via a company or as an individual. In order to determine which taxes you'll be on the hook for in your home country, you will need to familiarise yourself with the ins and outs of the relevant policies.
Mr. Zapol noted that the relevant UK laws are complex. "Broadly, if a UK tax payer buys a foreign company that receives foreign rental income, he must declare its income as if it were his own and pay tax on it or alternatively declare dividends and also suffer tax liability. Interestingly though, if he receives the same company as a true gift from someone else, there is no tax liability until a distribution is made. Also, if the person is domiciled outside the UK, he can claim the remittance basis and stay outside the scope of the transfer of assets abroad rules," said Mr. Zapol.
Prior to any purchase, I recommend that you consult a tax specialist. Should you have any questions, Tranio will always be happy to help. We can provide you with a comprehensive overview of the tax and legal issues that will apply to your purchase of any overseas property, and help you achieve the optimal transaction structure.
2016 saw China pass two new laws that will play a major role in shaping its civil society sector. The Charity Law, already in effect, and the Overseas Non-Government Organization (NGO) Law, set for implementation in January, are closely intertwined, but while the former has been largely praised for incentivizing and making simpler charitable donations and funding, the latter has been widely condemned for restricting which charities can accept these donations and successfully operate in the Middle Kingdom.
China is a country that has traditionally struggled with funding its civil society. In 2012, charitable donations in the country totaled US$13.2 billion – four percent of those made in the US. 2961 philanthropic foundations were registered during the same year – three percent of the US – and only 1.5 percent of those foundations actually funded grassroots NGOs. On the Charities Aid Foundation's World Giving Index for 2015, China ranked 144th out of 145 countries, with only Yemen ranking below it.
The Charity Law is seen as an attempt to address this imbalance. The law contains various tax incentives for both charitable donations and charitable organizations themselves, potentially increasing the amount of funding that they receive. When considered alongside the Overseas NGO Law, however, the Charity Law's potential impact is tempered. The NGO Law prohibits foreign charities from accepting donations in China, and looks set to further scale back their operations, significantly shrinking the pool of charitable organizations that the Charity Law could actually benefit.
Foreign and domestic charities are defined differently in China, with the new Charity and Overseas NGO Laws detailing what activities they must each respectively undertake and, more importantly, what they are unable to do.
Preventing and controlling pollution and other public hazards, protecting and improving the ecological environment.
The law emphasizes that any organization carrying out charitable activities must abide by principles of being "lawful, voluntary, in good faith, and non-profit", and cannot "violate social morality, or endanger national security or harm public interest or the lawful rights and interests of others." A definition of the latter terms, however, is not provided.
Article 2 of the Overseas NGO Law refers to foreign NGOs as "not-for-profit, non-governmental social organizations lawfully established outside mainland China, such as foundations, social groups, and think tank institutions." Article 10 further clarifies that foreign organizations must have existed for two years prior to entering China.
Article 5 of the NGO Law is perhaps its most arbitrary, broadly stating that foreign NGOs must not "endanger China's national unity, security, or ethnic unity; and must not harm China's national interests, societal public interest and the lawful rights and interests of citizens, legal persons and other organizations." The vagueness of the language used, combined with the law shifting who NGOs are reviewed by from the Ministry of Civil Affairs to the Public Security Bureau – widely seen as an attempt to further crack down on activism – is likely to have the biggest impact on their operations in China.
Businesses – including foreign businesses – that provide charitable donations to domestic charities are able to obtain tax credits, with corporate income tax (CIT) waived on donations accounting for up to 12 percent of their profits. This can be rolled out over a three-year period. If a company donates US$4 million and their profits are US$10 million, for example, they wouldn't be able to deduct the entire US$4 million for a single year's CIT, but would be able to do so incrementally over three years.
Additionally, overseas companies making donations are entitled to either a reduction or full exemption of China's import duties and import VAT.
Both the Charity Law and the Overseas NGO Law state that charitable organizations are eligible for tax incentives, but don't specify what exactly these incentives are. This may be because the laws are new and still due for revision of specific policies, or, perhaps more likely, that they're intentionally vague to allow for individual assessments rather than a blanket tax reduction.
In order for a charity to qualify for these incentives, they must appoint a trustee, have them sign a "charitable trust document" (慈善信托文件), and file it with their local department of the Ministry of Civil Affairs. Failure to do so results in both the charity and companies making donations to that charity being ineligible for tax benefits. For donating companies, it is therefore advisable to check that the charity has gone through these procedures prior to making a donation.
With foreign charities and NGOs prohibited from both receiving donations in China and conducting for-profit activities, the means of funding them is essentially limited to overseas payments. These payments can gain interest in Chinese bank accounts, but any other funding method runs the risk of seeing the charity closed.
The implementation of the Charity and Overseas NGO Laws will therefore see a clear line drawn between funding available to foreign and domestic charities. Because of its restrictions, the new source of funding that the donation tax incentive creates will be limited to domestic companies, weakening overseas charities' competitiveness and ability to operate in the Chinese market. The same can be said for domestic charities that collaborate with or receive funding from their foreign counterparts, with such charities often closely monitored for doing so.
The two new laws present a mixed bag for the future of China's civil society sector. The Charity Law is almost certain to provide a well needed boost to domestic charities in the country, but, as indicated in its description of charitable activities, only to those engaged in certain areas, such as social service provision – a sector where civil society is well placed to fill the gap left by the state's gradual withdrawal of funding. Engagement in other areas, such as political rights, labor rights and religion, would likely be seen as harming the "national security" and "public interest" specified in the Charity Law. Conversely, foreign charities – which are generally more willing to engage in some of the latter areas – will have even less space to work in the Middle Kingdom. In short, the implementation of the Charity and Overseas NGO Laws is further evidence that the Chinese government is crafting its own civil society. Foreign charities do not feature heavily in its plans.
Along our path of discovery in China (Eisenhower Fellowship), a group of friends visited a special economic zone which has become a global magnet for technological hardware manufacturing industries in China … Shenzhen. This southern city of China is home to hundreds of startup companies that specialize in prototyping hardware and electronic components.
The availability of a local testing market is one major factor, which makes the region a significant place for hardware manufacturing companies to establish their businesses.
Our corporate visit to Tencent covered a wide array of topics and a sneak peak at plans for their new HQ. HAX and Tianan Cyber Park offered us hands on introductions and chats with member entrepreneurs and their investors. Side trips included an awards festival for filmmakers, karaoke and shopping in tech production storefronts.
The city was a small fishing town with slightly over 20,000 people approximately 3 decades ago but today Shenzhen is a fast-prototyping hub for startup accelerators & incubators, hardware resellers and reputed hardware curators.
The city has a population of over 11 million residents enabling companies to find cheap labor for businesses.
The city is home to some of the many well-known firms such as Tencent, ZTE, Skyworth, TP-Link, Huawei, and Oneplus among hundreds of other tech companies that specialize in the production of hardware components including 3D printers, mobile phone, robotics, microcontroller devices, internet appliances and other electronic and consumer appliances.
DJI. This is the world's leading manufacturer of civilian drones. The company was founded in 2006 and manufactures a variety of civilian drones such as aerial drones, flight controllers, civilian helicopters, multi-rotor aerial flight platforms, and drone accessories such as camera gimbals among other drone hardware.
Seed Studio. This is one of the first hackerspaces in the city. It is a community where computing experts meet to share ideas and discussions on innovative tech projects and techniques. Founded in 2006, the tech company has grown so huge in computing and has a variety of innovative tech products such as mobile devices, consoles, and PC games just to mention a few. In addition, there is another sprinter group, Chaihuo, which spawned from Seeed Studio when the number of experts became too large in 2011 . Chaihuo formed their own startup hackerspace in the same city.
Haxlr8r. Another awesome tech accelerator that has helped many people in brainstorming ideas for startups in the hardware industry is Haxlr8r. Many computing experts have graduated from this company, which too specializes in helping people incubate their own computing ideas. They too have a range of innovative tech products such as 3D printers and. microcontrollers, though they mainly specialize in mentoring and training people.
Other major accelerators include Tech Space, which was started by IBM engineers, Tech Space, Innovalley and Highway1 among others.
Apple Inc is set to launch an R&D center in China's manufacturing town of Shenzhen. This move follows a similar plan to launch another R&D center in Beijing by Apple as it seeks to bounce back against Chinese local tech companies such as Huawei technologies, Vivo and OPPO who have been striving to take the market share of from its flagship iPhone.
In another round of economic events in Shenzhen city, World Trade Organization in association with Shenzhen Municipal Council and Chinese Academy of International Trade and Economic Cooperation of MOFCOM as well as other strategic partners and institutional sponsors held the 2016 Global Value Chain Innovation Development Summit in Shenzhen.
The event held in October was meant to reinforce the dialogue between the business community, researchers and policy makers on the development of global value chains, with a specific objective to identify policies, at both national and international level, that will promote growth through globalized production, trade, investment, and innovation.
Learn more about Eisenhower Fellowships at EFWorld.org or search hashtag #EFJourney.
As part of my Zhi-Xing Eisenhower Fellowship, I have been traveling in China to visit entrepreneurs, investors, and small business supporters. Guangzhou presents a unique environment for startups and while my brief stay was bound by a departing bullet train for Shenzhen, the following covers a little of what this area has to offer.
Successful entrepreneurs know that the location that you choose to start your business has a great and direct effect on the success of the business. This calls for a careful choice of the environment to establish a startup. Guangzhou, China is one of the most favorable places for establishing a startup in China. Guangzhou, is ranked among the fastest growing cities in the world. In addition, the city has a favorable cost of living; the average salary in Guangzhou is 3000 RMB, which is about $500 a month (after tax).
Another interesting fact about Guangzhou, which is the 3rd largest city in China, is the population of around 14 million residents of the city. This too makes the availability of labor readily available at a fair rate as well as a ready market for local consumer products and services.
Moreover, while you may consider mainland China as one unit, you'll realize the potential of establishing a startup here. China is neighbored by other developing economies, which include India, Thailand, and Indonesia just to name a few. These economies have a huge population and a potential market for goods. Being a neighbor to these vibrant markets means that the costs of transporting goods are also considerably reduced and favorable. This makes it possible to establish a startup in places like Guangzhou with little capital.
I enjoyed a visit to WeChat HQ to talk shop, innovation and the rapid rise of this platform … something that engages a billion Chinese users from sunrise to all hours of the night. I encourage everyone to check out or download WeChat to learn more about the tool and understand why it has become so successful in China. Among the growing base of American users and advertisers, are corporations wishing to enhance their reach to Chinese consumers.
Indeed, there are many companies, which have established their presence in Guangzhou and have been thriving competitively and successfully over the past few years. Many enjoy the conducive technological environment of the location and take advantage of the fast growing rate of the region.
Ehang Inc - This is one of the most successful startup found in this city. It was founded in April 2014 and has around 300 employees. The company specializes in the innovative manufacturing of smart drones. As a matter of facts, after launching a new drone, Ehang 184 early this years at the CES event in Las Vegas, the drone was cleared for testing, making it the world's first passenger drone. This clearly depicts the level of innovativeness exhibited by Ehang.
iFLYTEK - This is another tech company which is enjoying massive success in this city. The company is dedicated to the research of artificial intelligence, speech recognition, and language technologies. It has already developed some innovative software and chip products, which are used to enhance the provision of speech services and for integration with online web systems to enhance the accessibility of web materials across all regions of the globe.
Risong Intelligence - In late 2015, China announced the need to incorporate the use robots in their manufacturing industries. Several Chinese companies have entered into deals with companies in the west for the manufacture of robots. Risong Intelligence, however, is a startup based in Guangzhou that specializes in the manufacture of robotics for other auto manufacturing companies in the city.
Medprin - This is another startup which specializes in 3D printing and visualization to manufacture implantable medical devices. The company was an immediate hit, attracting huge amount of funding and establishing its presence in various countries in the west.
Other notable startup companies in Guangzhou include Nexwise, Gizwit and many others.
North American and European investors hold largely positive views of the impact of Japan's Stewardship Code, introduced two years ago, and the country's Corporate Governance Code, introduced in June 2015, according to research from BNY Mellon.
For the 20 investors at 19 large and small investment firms surveyed, which have aggregated equity assets under management of $679 bn – of which $49 bn is invested in Japanese equities – the most important components of the codes are the independence of board directors at 65 percent and return-focused capital policy at 60 percent.
Almost all respondents (19 out of 20) point to some improvement in issuer behavior since the introduction of the codes (adherence to which is voluntary), though many (45 percent) indicate that their approach to investing in Japan has not changed.
'Concerns were voiced that many issuers will approach implementation of the codes with a 'box-ticking' mentality, and fulfill only the minimum requirements at the surface level or provide vague explanations for non-compliance in the absence of truly embracing the spirit of the codes,' write the authors of BNY Mellon's Investor sentiment on Japanese reforms study.
So while 65 percent of respondents see the independence of board directors as one of the most important components of the codes, when asked what key measures will serve as evidence the codes are actually working, only 30 percent of investors cite the number of independent directors. Instead, shareholder returns top the list at 65 percent, followed by return on equity at 45 percent, profitability at 40 percent and balance sheet efficiency at 35 percent.
Offering advice on how Japanese firms could better attract international investment, BNY Mellon says companies 'should be outlining their views on optimal capital structure, setting clear return-on-equity and return-on-invested-capital targets, and delivering on these objectives and returning excess capital to shareholders,' write the authors.
In terms of investor relations, 'investors agree' that Japanese issuers could encourage greater buy-side interest by increasing access to senior management and maintaining visibility through global conferences, company events and regular non-deal roadshows.
Some respondents even point to examples of Japanese companies with strong fundamentals that are misunderstood or under-appreciated simply because of 'a lack of management visibility, ineffective articulation of their investment cases and insufficient information flow (especially English-language materials), all of which are challenges Japanese companies can address,' notes BNY Mellon.


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Independence  è un paese degli Stati Uniti d'America che fa parte della parrocchia di Tangipahoa, nello Stato della Louisiana.

Popolazione
Secondo il censimento dell'anno 2000, la popolazione assomma a 1.724 abitanti. L'abitato fa parte della più ampia zona (statisticamente: area micropolitana) di Hammond.

Storia
Independence è stata fondata intorno al 1880 della Great Northern Railroad che collega New Orleans a Jackson.
La cittadina venne denominata Rabbit Town e in seguito dal 1852, Uncle Sam. Questo nome venne sostituito, con Independence proposto da un immigrato di nome Christopher Evens.
In quegli anni delle famiglie provenienti dall'Italia, provenienti da Puglia, Calabria e Sicilia, attirati dal fiorente industria ortofrutticola, specializzata in fragole, vi si stabilì. Il villaggio divenne lentamente divenne una comunità prevalentemente italiana.
Ancora oggi il borgo è conosciuto come la Little Italy della Louisiana.

Festività
La comunità italo-americana in tutto lo Stato festeggia il loro patrimonio culturale attraverso vari festival italiani. Ad Independence si svolgono due importanti rievocazioni la festa di San Giuseppe il 19 marzo e annuale Festival Italiano, nell'ultimo settimana di aprile.

Collegamenti esterni

Comuni della Louisiana


There is a dropping off point at the main entrance with plenty of room to disembark safely.
In the car park at the rear of the building (Mostyn Broadway) there are 18 designated disabled parking spaces; parking is free for disabled badge holders within these spaces.
For more information on Llandudno bus services Click here.
Venue Cymru is around a 10 minute walk from both Llandudno train station (West Coast Main Line) and Llandudno Town Centre.


Since 2015 this partner has provided a personalised, professional and challenging programme for apprentice plumbers. This award for outstanding partner goes to South West Construction Academy.
95% of students pass exams at first attempt. We are so lucky to be partnered with this provider. Success and timely achievement rates across their plumbing programmes are the best ever this year – huge thanks to the South West Construction Academy.
The On Site Bristol programme is important for employers who want apprenticeships to develop their business based on the very best skilled people. This company and its local management team have always sought to raise the bar and insist on excellence. This award for outstanding employer of the year goes to Taylor Wimpey Bristol Ltd.
Working with them the On Site Team has progressively improved. Taylor Wimpey is always taking measured steps to improve and is always keen to develop raw talent in a supportive environment.
I am delighted to present this award which goes to a young man whose determination and positivity have enabled him to progress from a supported internship programme to a painting and decorating apprenticeship. This award goes to Alex Heal.
Joe has been so consistently strong in work and college – he's doing so well it looks like he's going to complete his training early. Joe's talent shines through – he attained an all-time local record high score in passing the Scientific Principles of Electricity exam.
This next young apprentice works in a challenging environment as a Business Support Assistant with the Council's Through Care service. They have become a great role model and advocate for all young people and especially children in care. This award goes to Annmarie Benbow.
Working with passion, integrity and determination this apprentice had to face a number of challenges and within one year had not only caught up – she was ahead of her peers. A deserved winner of the recent Bristol and Bath Apprenticeship Awards.
This service stepped in to run Benefits and Budgeting sessions on Roof Over My Head courses. These courses are designed to support Bristol housing tenants to be successful tenants with secure housing. Colleagues in this team stepped in at short notice – which was over and above their core work role. The Community Learning partner award winner this year is WRAMAS (Welfare Rights And Money Advice Service – Katherine and Kerry from WRAMAS – please come to the stage to receive your award..
Well done Katherine and Kerry – you improved the sessions by making them more engaging for learners. Your positive attitude to feedback means that you have helped learners develop their understanding of benefits, including Universal Credit, and also embedding the development of digital skills which is so important for further learning and work.
A joint learner award for two people who have attended Community Learning Courses and also done an outstanding job supporting others to come along, gain confidence and develop self-esteem. Our first joint award goes to…Janet Nawrocki and Kelly Harris.
Both Janet and Kelly are now employed as Early Years Support Workers at Knowle West Children's Centre. They also volunteer in Cook and Play sessions and as a result have helped trial recipes and create a cook book.
As a result he planning to progress to an ESOL course at the City of Bristol College.
This next award goes to a learner who successfully passed her Functional Skills maths at Level 2 in July 2017. She was a very supportive member of the group often helping other learners when they were finding the maths difficult. This award goes to Lucy Morris.
Following her maths course, Lucy went on to volunteer at an ESOL Conversation Club and is now working at Henbury and Brenty Children's Centre.
have worked together supporting women who have experienced domestic abuse through the "Our Time" group. This award goes jointly to Keisha Cooper and Rebecca Lane.
Both Keisha and Rebecca champion learning as a way to make positive changes in life – they facilitate this by finding venues, raising funds and continually looking for progression routes for those they support.
The first Partner award goes to an organisation that has worked tirelessly in the city for over 30 years to enable people to achieve a better quality of life and higher standard of living. This partner is delivering a Work Zone in the city which provides flexible careers guidance in south and central Bristol. Last year this provider engaged with 246 local residents and, through their personalised support, over 50 people have secured employment. Our Employment Support partner award goes to: HWV – Hartcliffe & Withywood Venturers.
HWV designed, built and manage the wonderful Gatehouse Centre in South Bristol. Here local people can access advice, training and employment support; there's a great cafe, conference facilities, rooms for hire and a grade 2 OFSTED Nursery. It also provides essential and well-used start-up and longer-term spaces to rent for local small businesses, charities and support groups.
The next employer award winner has provided fantastic space and industry contacts to make the 'Food, Drink, Jobs, Bristol' series of Job fairs a really great success. With support from his employer, two hospitality jobs fairs have been made possible each year, providing a much needed focus on this continually expanding sector. This award goes to The Bristol Hotel.
I'm delighted that Shelby is here to collect the award – Shelby is a great advocate and skilled champion for her sector – helping to provide great entry point jobs for people seeking work and also offering a great career structure for those keen to progress. The Bristol Hotel is a worthy winner of our employer award category.
Our next award is for an inspiring employment support volunteer. This person is always happy to give her time to everyone who walks into the Southmead Job club – helping with job applications and often going further to help people with their wider worries and concerns as well. This award goes to Jackie Caines.
Jackie is an active member of the Westcott Tenants and Residents Association and has run the job club there for the last 3 years. She's also helped out at the Henbury and St Pauls Jobs Clubs too. Jackie attends local Job Fairs to help people apply for jobs – both on line and by email – helping them make contact with employers before they have a chance to leave.
Our next award is to Work Zone participant for her exceptional courage and commitment in her journey back to work. This person is the parent of a young family who from the start has been very keen to work and "become a role model for my boys". This person has undertaken a successful traineeship placement at the Buzz café in Lockleaze. She started as a catering assistant – because her delicious food attracted more customers this resulted in her being offered a job. She is now being supported to apply for a business grant to set up her own cleaning business; and she is excited to be her own boss in the future. This award goes to Natasha Louis-Elizabeth.
Natasha is a fantastic role model – she's recently joined the 'Future Bright' programme so she can access additional funding to support business training. She has been assigned a volunteer business mentor, and she will be attending business start-up courses and networking events. Buzz Lockleaze will be her first cleaning contract when her business commences; in the meantime everyone will continue to enjoy the delicious healthy meals she cooks up for her role in the café.
From the start, Lucy was very committed, getting up at 5.30am in the morning to catch the bus to work in all weathers. Lucy has worked hard to master some complicated tasks with the help of a job coach. Lucy's manager says that Lucy is one of his best staff members.
Sounds easy but 80-100 cups of tea or coffee in 15 minutes is harder than you might think!
Thanks to Sue, there are now paths, planters and a beautiful blank canvas where there were just lots and lots of brambles. Sue is still involved in moving the project forward with the aim of creating a quiet restful space that the whole community can enjoy.
And finally, our second and final learner award goes to someone who has been making some stunning creations in her floristry classes. But this person wasn't just nominated for her floristry skills, she was also nominated because staff said she is always really positive and a great champion for adult learning. This award goes to: Claire Firth.
Wendy has many years' experience and a vast knowledge of the City and the needs of young people. She has been instrumental in the development of partnership working across a variety of projects.
Bristol 24-7 Our next employer award goes to a local company that has been a great partner in promoting and supporting the WORKS project. This agency has been active participants in the whole programme – they are willing and happy to support in any way they can. This award goes to Bristol 24-7. Ben Wright is collecting the award on behalf of Bristol 24-7.
The next 6 awards are going to young people who have shown true resilience – if you have a lot more adversity in your life – your achievements represent so much more. These amazing award winners been nominated by Kim Taylor, our participation support worker who has been helping young people in care and care leavers to fulfil their potential by finding the right opportunities and supporting them to progress. I'd like you to lift the roof as they join us here on the stage as we celebrate their achievements..
Whilst on placement Bethany was supported with job applications and she has now secured a business administration apprenticeship with the Council's Through Care Team.
Our next award winner worked really hard to secure a hairdressing placement with Reflections. She has developing her confidence and learning excellent hairdressing skills – adding to her amazing creative make up skills. A big cheer to Alex Royle, accompanied today by Rachel Gallop, Pre Apprenticeship Manager at Reflections.
All of the team at Reflections are delighted with the progress that Alex is making. Well done Alex for your work as you grow a fantastic future and career.
This next winner has a job with Barnardos and she has been supporting other care leavers around their personal health budgets, taking some of her experiences and using them to help others. This award winner is Stacey D'Arc, accompanied today by Abby Grey, project worker from Barnados.
Stacey has spoken publicly about issues she believes in and fought for change. She has had great ideas about a helpline she would like to start to support other young people who may be experiencing mental health issues.
Our next winner completed his Level 2 electrical qualification and then set out to improve his English and Maths so that we could be accepted on an apprenticeship programme. Abul joined YES (Youth Education Service) and has been working hard to improve his grades. For his resilience and enthusiasm, the award goes to Abdul Adams.
Abul has completed four work placements with JeffWay, Lovell, Dynniq and more recently Midway Electronics. He's now got several interviews for apprenticeships and things are looking very positive! Well done Abdul!
The next young person Kristy completed two work experience placements with the Council alongside her studies at HWV. She's now completed her training and has got a job in the care sector. The award winner is Kirsty Hill.
Kristy is growing in confidence and has made a lot of positive changes to her life. Kristy is a very capable young person and has a lot of potential.
Over the last year Yas has worked with Step Together and completed two volunteer placements at the Trinity Centre and at Knowle West Media Centre. She has even made a film about her music practice with the help from a professional film maker.


Being one of the first European cities to capitalise on tourism does not mean that picturesque Luzern (or Lucerne), located in the heart of Switzerland, has become a crowded Disneyland spectacle of everything archetypically Swiss. It is indeed the embodiment of everything that is cute, scenic and stylish about Switzerland, but in a very charming way.
Set on the northwestern end of Lake Luzern and surrounded by mountain views, Luzern is split by the River Reuss. On either side of the river lie atmospheric medieval squares, cobbled alleys, quaint frescoed houses, churches and public buildings. Surprisingly, the historic setting attracts many young people, who ensure that its nightlife is lively and varied. Just outside the city limits, the attractions of every Swiss picture postcard beckon, from Alpine villages to meadows where lazy cows toll their bells against the backdrop of snow-covered mountains.
There is plenty to enjoy in this tourist city, from taking a pedalo (pedal boat) out on the lake, to posing for photographs on the famous wooden Chapel Bridge, exploring museums and admiring the sad Lion Monument carved into a natural rock wall.
While the Swiss may have a reputation for being sedate, Luzern disproves this point with its major annual event, the Luzern Fasnacht, a crazy carnival which erupts for a week leading up to Shrove Tuesday. Revellers in fancy dress and teams of samba bands fill the streets day and night in this week-long extravagant party which is not for the faint-hearted.
No one contemplating a Grand Tour of Europe dare admit they missed out on the traditional tourist spectacle of Luzern, which even enchanted Queen Victoria when she visited, allegedly under an assumed name, and to see whether this sublime city lived up to its great expectations.


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