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Primary Research (1)
Results for all evidence | Royal Society for the Prevention of Accidents - RoSPA 51 - 100 of 418 sorted by relevance / date
Emergency Medicine Early Warning System (EMEWS): National Clinical Guideline No. 18
Remove: Department of Health Ireland (An Roinn Slainte) source - 01 October 2018 - Publisher: Department of Health Ireland (An Roinn Slainte)
The aim of NCEC National Clinical Guidelines is to reduce unnecessary variations in practice and provide a robust basis for the most appropriate healthcare in particular circumstances. As a...
Towards safe, effective and compassionate care: guidelines supporting domiciliary care workers to meet the NISCC Standards of conduct and practice [PDF]
Remove: Guidelines and Audit Implementation Network - GAIN source - 30 March 2017 - Publisher: Guidelines and Audit Implementation Network (GAIN)
This guideline is intended to support social care employers, specifically supervisors, managers, learning and development leads in ensuring that domiciliary care staff they employ are enabled to...
- More: Implementation Support
Guidelines on the use of the laboratory [PDF]
These guidelines contain advice on how to improve the appropriateness of laboratory test requesting. They aim to re-focus on the diagnostic process, emphasising clinical history, since 75% of...
RQIA Guideline for Planning to Birth at Home in Northern Ireland (2019) [PDF]
Remove: Guidelines and Audit Implementation Network - GAIN source - 28 September 2019 - Publisher: Guidelines and Audit Implementation Network (GAIN)
This guideline is essential for all maternity healthcare professionals who are providing information and supporting women in their choice of birth place; in particular, women planning a home birth.
Child on the drive! A guide to keeping children safe in and around cars [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 19 July 2017 - Publisher: Royal Society for the Prevention of Accidents
This guidance provides practical advice to maintain safety around children and cars. It covers issues arising when reversing a car, handbrake release accidents, electric windows, choking and fire...
Management of constipation in adult patients receiving palliative care: National Clinical Guideline No. 10
Remove: Department of Health Ireland (An Roinn Slainte) source - 01 November 2015 - Publisher: Department of Health Ireland (An Roinn Slainte)
From the guideline: This guideline aims to consolidate and improve the quality of current clinical practice regarding the management of constipation. The current national standard of practice in...
The Irish Paediatric Early Warning System (PEWS): National Clinical Guideline No. 12
The purpose of this National Clinical Guideline is to improve prevention and recognition of, and response to, children at risk of clinical deterioration in paediatric inpatient settings through the...
National early warning score : national clinical guideline 1
Remove: Department of Health Ireland (An Roinn Slainte) source - 22 August 2014 - Publisher: Department of Health Ireland (An Roinn Slainte)
From the guideline: The National Early Warning Score was the first national clinical guideline to be published. It clearly sets out how to recognise and respond to patients whose condition is...
Diagnosis, staging and treatment of patients with lung cancer
This National Clinical Guideline applies to adults (18 years or older) with newly diagnosed lung cancer, or, those that have a suspected diagnosis of lung cancer in a hospital setting. This...
Management of an Acute Asthma Attack in Adults (aged 16 years and older): National Clinical Guideline No. 14
From the guideline: This guideline provides clear guidance for the assessment and treatment of acute asthma in general practice, by paramedic services, the Emergency Department (ED) and in the...
Surveillance, diagnosis and management of clostridium difficile infection in Ireland : national clinical guideline no 3
Remove: Department of Health Ireland (An Roinn Slainte) source - 01 June 2014 - Publisher: Department of Health Ireland (An Roinn Slainte)
From the guidance: Clostridium difficile, (a.k.a. C.difficile or C. diff) is a bacterium that is one of the most common global healthcare acquired infections (HCAI) with symptoms ranging from mild...
Hepatitis C screening: guideline number 15
Remove: Department of Health Ireland (An Roinn Slainte) source - 01 July 2017 - Publisher: Health Protection Surveillance Centre (Ireland);Department of Health Ireland (An Roinn Slainte)
The guideline was developed by a group led by the Health Service Executive's (HSE) Health Protection Surveillance Centre (HPSC). It was chaired by Dr Lelia Thornton and project management was...
Communication (clinical handover) in acute and children's hospital services: National Clinical Guideline No. 11
From the guidance: Clinical handover refers to the transfer of professional responsibility and accountability for some or all aspects of care for a patient, or group of patients, to another...
Adult type 1 diabetes mellitus: National Clinical Guideline No. 17
This National Clinical Guideline for adults with type 1 diabetes has been developed by the Guideline Development Group, supported by the HSE National Clinical Programme for Diabetes. Part of the...
Prevention and control methicillin-resistant staphylococcus aureus (MRSA) : national clinical guideline no. 2
Remove: Department of Health Ireland (An Roinn Slainte) source - 01 December 2013 - Publisher: Department of Health Ireland (An Roinn Slainte)
From the guidance: The guideline is relevant to and has been developed for all healthcare staff involved in the care of patients, residents or clients who may be at risk of or may have MRSA in...
Diagnosis, staging and treatment of patients with breast cancer: National Clinical Guideline No. 7
In 2006, the second national cancer strategy, A Strategy for Cancer Control in Ireland (DoHC, 2006), advocated a comprehensive cancer control programme. It was recommended that national...
Diagnosis, staging and treatment of patients with prostate cancer: National Clinical Guideline No. 8
Remove: Department of Health Ireland (An Roinn Slainte) source - 29 March 2016 - Publisher: Department of Health Ireland (An Roinn Slainte)
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More: Guidance
Pharmacological management of cancer pain in adults: National Clinical Guideline No. 9
From the guideline: The clinical burden of cancer pain is significant. Despite the advances in the management of pain since the first publication of the WHO cancer pain guidelines in 1986, there...
Communication (clinical handover) in maternity services : national clinical guideline no. 5
From the guidance: This guideline is intended to be relevant to all healthcare staff involved in the communication (clinical handover) of patient care in maternity services. It outlines the general...
The Irish Maternity Early Warning System (IMEWS) : national clinical guideline - Version 2
Remove: Department of Health Ireland (An Roinn Slainte) source - 01 February 2019 - Publisher: Department of Health Ireland (An Roinn Slainte)
From the guidance: This guideline is relevant to all healthcare professionals involved in the hospital in-patient care of a woman with a confirmed clinical pregnancy and up to 42 days in the...
Diagnosis, staging and treatment of patients with gestational trophoblastic disease: National Clinical Guideline No. 13
From the guideline: This guideline aims to improve the standard of clinical practice to ensure that young women affected by gestational trophoblastic disease are diagnosed promptly and receive...
Review of Regional Facilities for Children and Young People – Review Report [PDF]
A review of the provision of services at four regional specialist children's facilities in Northern Ireland took place during 2017/18. In addition to the Regional Secure Care Centre at Lakewood, ...
- More: Evidence Summaries
- More: Policy and Strategy
The Five Good Communication Standards: supporting the implementation of the 9 Quality Standards [PDF]
Remove: Royal College of Speech and Language Therapists - RCSLT source - 06 June 2017 - Publisher: Royal College of Speech and Language Therapists
Many children and young people in care have unidentified and/ or unmet speech, language and communication needs. Left unidentified and/or unmet, these needs can have a range of negative...
- More: Quality Indicators
HGVs and Vulnerable Road Users [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 12 December 2016
1 The Royal Society for the Prevention of Accidents HGVs and Vulnerable Road Users Introduction Many different types of large vehicles, including skip
More: Evidence Summaries
Pedestrians Policy Paper [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 16 August 2018
RoSPA Pedestrian Safety Policy Paper Pedestrian Safety Date: August 2018 RoSPA Policy Paper: Pedestrian Safety Contents Executive Summary 1...
Do higher cycling rates mean more cyclist fatalities? [PDF]
28 Calthorpe Road, Edgbaston, Birmingham B15 1RP | Telephone 0121 248 2000 Registered Charity No: 207823 | www.rospa.com The Royal Society for the...
Parents and Young Drivers [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 28 March 2017
SAFER DRIVING AGREEMENT Parents and Young Drivers Produced with the support of the Department for Transport March 2017 Safer Driving Agreement
Drivers and Vulnerable Road Users [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 11 September 2018
accidents don't have to happen Drivers and Vulnerable Road Users Motorcyclists : Can be difficult to see, especially at junctions : Are often moving...
Carrying Pets Safely [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 03 February 2003
Carrying Pets Safely Produced with the supportof the Departmentfor Transport In a crash,an unrestrained petcould be seriously injured,or injure people
Common motorcycle crash causes [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 28 November 2017
RoSPA Road Safety Research Common motorcycle crash causes Date: November 2017 RoSPA Road Safety Research: Common Motorcycle Crash Causes 2 Contents
Useful points of contact
Useful points of contact BikeSafe British Motorcyclists Federation Driver and Vehicles Standards Agency IAM RoadSmart Motorcycle Action Group
Road surface conditions
Road surface conditions Photo courtesy of Pete Chapman Part of the challenge of riding a motorbike is adjusting your riding to deal with
Loss of control The two main reasons for loss of control collisions are shunts and failure to take account of road surface conditions. Shunts
Collisions while overtaking
Collisions while overtaking Photo courtesy of Pete Chapman Overtaking requires the skill to judge speed and distance, good sightlines and a good
Collisions at junctions
Collisions at junctions Photo courtesy of Motorcycle Industry Association These most often happen at T-junctions but can happen at other
Bends on country roads
Bends on country roads Photo courtesy of Pete Chapman Most of us do our training on town, not country roads. Country roads are different
Ride safe
Ride safe Photograph courtesy of Surrey BikeSafe. Browse ride safe Bends on country roads Collisions at junctions Collisions while
Seat belts history [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 30 May 2017
The Royal Society for the Prevention of Accidents Road Safety factsheet: Seat Belts: History Seat Belts: History 1930's Several U.S. physicians equip
Infotainment Systems [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 19 October 2018
Electric Scooters (E-Scooters) [PDF]
Remove: Royal Society for the Prevention of Accidents - RoSPA source - 17 June 2019
The Royal Society for the Prevention of Accidents Road Safety Factsheet: Electric Scooters (E-Scooters) Electric Scooters (E-Scooters) What are
Choosing Your First Car [PDF]
Choosing Your First Car Produced with the support of the Department for Transport February 2017 Choosing Your First Car 1 Before Buying a Second-hand
Vehicle safety jargon
Vehicle safety jargon Almost every vehicle manufacturer offers a wide range of safety devices and features on their range of vehicles. As the amount
Teaching Safely
Teaching Safely Safety should be a continuous planned process, an integral part of the management of any school or college. The organisation should
Activity Eleven: What If ... Scenarios [PDF]
The Royal Society for the Prevention of Accidents Young Drivers at Work Workshop Activity Eleven: What if ... Scenarios In small discussion groups,
Activity Eight: Handout Vehicle Check [PDF]
The Royal Society for the Prevention of Accidents Young Drivers at Work Workshop Activity Eight: The Vehicle Vehicle Checklist Exterior Check The
Activity Seven: Handout Mobile Phone Press Reports [PDF]
The Royal Society for the Prevention of Accidents Young Drivers at Work Workshop Activity Seven: Distractions Mobile Phone Press Report 1 A driver
Activity Five: Handout Crash Scenario 2 [PDF]
The Royal Society for the Prevention of Accidents Young Drivers at Work Workshop Activity Five: The Causes of At-work Road Crashes Crash Scenario 2:
Activity Three: Handout Young Driver Quotes [PDF]
The Royal Society for the Prevention of Accidents Young Drivers at Work Workshop Activity Three: Establish Beliefs, Attitudes and Knowledge In small
Young drivers at work
The workshop materials All the materials required to organise, run and evaluate a Young Drivers at Work Workshop. Workshop guide The Workshop


2018. The regulation is designed to unify businesses around the world in how they handle data.
"In the UK firms that suffer a serious data breach could be fined up to £17m or 4% of global turnover.
information will be held for, and allowing them to withdraw their information if they wish.
Create set guidelines and processes for managing data.
Implement a data removal solution.
Think about the types of data you will be collecting and identify methods of data storage.
This may be digitally or physically stored.
Cross-check your processes with any external or third party applications and software to ensure compliance.
Ensure your data storage method is as secure as possible, and install a contingency for data leaks. You will also need to report any leaks within 72 hours.
include disclaimers which allow you to capture any users' data too.


Teacher Gone Bad- Hits Autistic Child In the Face….
Anyone for more comprehensive training on working with children with disabilities?
That's terrible. I'm a firm believer that if you don't like your job, quit it. Let someone more qualified take your place, someone who will treat the child with love and care. There's no excuse for this.
I agree 100%. No excuse for it and it happens far more than is reported. Very sad. Some people are nor fit to be entrusted with children.
Previous Previous post: You Dont Even Know What A Tough Life Looks Like. The People You Are Judging Might Though.


The Scholarships online application process is now closed.
All scholarship candidates will receive email notification of the status of their application in April.
Please note changes to the Certification Awards process. The application now requires your uploaded résumé in PDF format, and completion of a brief "Tell Us About You" text field.
Manitoba nurses – Additional opportunity to apply for CNA Certification reimbursement! If you are registered to practise in Manitoba, and are in pursuit of initial or renewing specialty certification in CNA's hospice/palliative care/gerontology specialty/area of practice, you have an additional opportunity to have your exam fees reimbursed through the Doug Thomson Certification Award.
SRNA nurses – Additional opportunity to apply for CNA Certification reimbursement! If you are registered to practise in Saskatchewan, and are in pursuit of initial specialty certification in one of CNA's specialties/areas of practice, you have an additional opportunity to have your exam fees reimbursed.
Doctoral New Brunswick PhD Nursing Scholarship Registered nurses in New Brunswick studying at the PhD level from all domains of practice. Available only to New Brunswick residents who are registered on the practicing register of NANB. An individual may receive the Scholarship one time only.
Certification Canadian Nurses Foundation CNF will reimburse the fees, excluding tax and test centre fee, of the certification exam, certification renewal exam or renewal by continuous learning for at least one nurse in each of the CNA 21 specialties/areas of nursing practice, and you could be the winner! Contributions are generously provided by Roche (oncology, neuroscience), Dr. Ann Beckingham (gerontology), the Marilyn Martin RN Memorial Foundation (general), Doug Thomson Certification Award Fund (hospice/palliative care/gerontology), and by CNF.


Are you curious about the best time to send emails? You aren't alone.
Whether you're sending a complex email marketing campaign or just a short message to a colleague, we're all eager for that magic pill that will not only get our emails read—but inspire people to actually take action.
If you've previously done some detective work to figure out exactly when you should be hitting that "send" button, you likely already know this: There's a ton of conflicting advice about when exactly is the right time to be sending your emails.
Fortunately, we rolled up our sleeves and dug through the research to attempt to get you a more conclusive answer on when you should be sending your messages out into the world. Let's get started.
Does Your Email Send Time Really Matter?
Here's the short answer: Yes, timing really does carry some weight.
Let's back this up with a statistic. 23% of emails are opened within the first hour after delivery. Once your message sits unopened for over 24 hours? Your chances of that email ever being opened dip below a measly one percent.
With that in mind, you can assume that sending emails at a reasonable time increases their chances of being read and then responded to.
Alright, next question: If timing is so important, how can you know when you should be sending out your emails?
There are quite a few answers to this question—and, unfortunately, they don't all match up.
According to research conducted by email marketing platform, Mailchimp, Thursday is the best day of the week to send your email. However, it's important to note that this day isn't ahead of the pack by a huge margin. In fact, it barely ranks ahead of Tuesday.
HubSpot's research claims that Tuesday is when you should be sending those messages, and that Thursday is actually not such a hot day—it ranks only ahead of Friday in terms of weekday emails.
So, how can you even know which way is up?
There's really no definitive right and wrong. In general, you should avoid sending emails over the weekend, when people are a little less attached to their inboxes.
Additionally, it's wise to avoid Mondays and Fridays.
People are either swamped or already checked out and geared up for the weekend—meaning their emails tend to pile up and go unnoticed and unread.
That falls pretty close in line with what a lot of the research is pointing to. So, if you're really eager for a black and white answer, we recommend sticking with that.
Alright, so now that you know you should be aiming for the middle of the week to get your messages out the door, let's turn our attention to the clock. Is there a certain time of day when you'll get the best open rates?
Again, this is a situation where this isn't one correct answer.
Mailchimp's research says 10AM in the recipient's time zone is an optimal time. CampaignMonitor's own study supports that assumption by stating between 9AM and 11AM will result in the best performance.
They go in a totally different direction and claim that sending your messages at 2PM will generate the best results. Oddly enough, they gathered that answer from analyzing Mailchimp data—the same data that points to 10AM as the ideal time.
Is your head spinning? I can't blame you. So, let's boil this down.
There isn't one default time that always works. Instead, aim for later morning or early afternoon. That way, people aren't overwhelmed with the early morning hustle and bustle, but they also aren't already checked out and packing up for the day.
You're likely noticing a trend here: There isn't one perfect date and time to send your emails. It depends on a lot of things, including your content and your audience.
The best thing you can do is to experiment and then diligently monitor your results.
To start, it's important to define your own version of success.
Figure out exactly what you're trying to achieve.
With that objective in place, you can set up an A/B test. Send the same email at two different times (to two different groups of subscribers, or course—you don't want people to receive the same email twice).
Try sending one at 10AM and one at 2PM and then analyze the open rate and/or click-through rate.
Is there one that way outperformed the other?
You can also do the same thing with the days of the week.
Do emails sent on Tuesdays always beat the emails you send on Thursdays?
No studies or statistics take into account your unique audience, so learn what you can by experimenting and then analyzing the different metrics associated with your emails.
Those efforts will reveal a lot, and soon you'll have a tried and tested schedule in place for when you should be sending your messages for maximum results.
Timing matters. However, there are a few other best practices you should be utilizing to increase the chances that your emails are actually opened.
1. Give some thought to your subject line.
Did you know that your subject line is the single biggest factor that influences your open rates? It's true—35% of recipients open emails based on the subject line alone. This means this seemingly insignificant portion of your email deserves some real thought and consideration.
What exactly makes for a strong subject line? For starters, you need to keep things short and concise. The best performing subject lines are only three words long.
Also, be as clear as possible. Since people are opening based on the subject itself, make sure you're giving a solid idea of what's included in the email. But, as Mailchimp warns, stay away from any hard sells in the subject line—that'll only turn people off.
None of us want to feel like just a number, which is why personalization in your email campaigns can make such a huge difference.
According to Campaign Monitor, emails with personalization in the subject line are 26% more likely to be opened.
So, even though you only have a few words for your subject, go ahead and include the subscriber's name in there. It can make all the difference in terms of your email's success.
3. Leverage a clear call to action.
Have you ever gotten to the end of the email you received and thought to yourself, "OK…now what?" Too often, it's unclear exactly what the sender of an email wants you to do. Do you need to reply? Sign up for something?
Every single email should include an explicit call to action. If there's no specific action that you're requesting?
Well, that probably means you shouldn't be sending the email at all—if there's nothing you're trying to accomplish, that message is unnecessary.
Decide what you want readers to do.
Should they read your recent blog post?
Click through to your website? Enter your contest?
Figure out what one—yes, only one—action you want them to take and then direct them to it. According to WordStream, emails with a single call to action increased clicks by an impressive 371%.
It'd be great if there was a blanket answer for when you should be sending your emails for maximum engagement, but unfortunately, that's not reality.
The good news is, there's tons of advice out there in regards to days and times when you should be sending your messages.
While those best practices don't always line up, they do give you plenty of insights you can use to experiment and find the best email timing for your audience.
Remember, there isn't one right answer for everyone—but, that doesn't mean you can't find the right answer for you. It exists, it just might take a little bit of trial and error in order to find it.
Absolutely agree – you need to test for your audience what works and what doesn't work. We send newsletter campaigns for our clients every week and try to use each and every campaign for testing one specific element (like the color of the CTA button, the subject line or the sending time). With every campaign, we are able to learn and adapt. To my mind, it's also important to test regularly since habits and target groups may change. What has worked 2 years ago might not work nowadays. However, one of our learnings is – like mentioned in your article – that in general, the best days to send newsletters is from Tuesday to Wednesday.


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Relocating to the Hudson Valley
Falling in Love with the Hudson Valley
Falling in love with a person can be heaven on earth. But ask a dozen people why they chose their mate, and you'll get a dozen different answers: It was his crooked grin or the way her hair shone in the barroom light. It was because he loved collies or she made a killer chocolate cupcake.
When it comes to FALLING IN LOVE WITH A PLACE, the reasons for geographical romance can be just as random, but just as powerful.
Here in the Mid-Hudson Valley, you may find that many of your neighbors are transplants. They fell in love with the region for one reason or another, pulled up stakes elsewhere, and moved here, deciding this was home, sweet home.
A casual survey of these folks—call them late arrivals, downstaters, city people, weekenders, or even interlopers—reveals a variety of reasons why they now proudly call themselves residents. Their personal stories, which range from the intentional to the accidental, reflect a truism that can be agreed upon by both lifelong residents and newcomers: There are many reasons to fall in love with this region.
A great incentive for relocating is identifying a place that accepts you. Lesbian and gay people have been calling the Valley home for decades, comforted by the "live and let live" attitude of natives as well as the embrace of artists and free spirits who relocated here in the last century.
The mighty Shawangunk Ridge offers an irresistible siren call for outdoors enthusiasts. People come on weekends and find themselves hooked on some of the most welcoming rock formations in the world. Susan Friedman had been coming to the area for camping and hiking since the 1960s. In 1981, after three summers as a National Park Service ranger, she moved to Kerhonkson and found work at Adams Fairacre Farms' garden center and then became a teacher in New Paltz. Friedman, a lesbian, found a women's gathering space in Kingston where she made new friends, "and the rest is herstory!" She quilts, enjoys swing dancing, and attends gay community events. "Though I travel often for pleasure, that view across the reservoir to the Catskills is as beautiful as anywhere I've been to, and I'm always glad to be home."
Burt Angrist was in medical school in New York City in 1961 when the veteran climber discovered the fabled Gunks. He was hooked and eagerly traveled every weekend up the NYS Thruway to exit 18. By the mid-70s, Angrist and girlfriend Anka bought their first weekend home: a cabin in the woods of Rochester that had neither electricity nor running water. Mountain climbing was Angrist's prevailing passion; in fact, he recalls very little else about life in this area back then. Weekends began with a breakfast in New Paltz, climbing all day, then dinner at an Italian restaurant they favored, again in New Paltz. Burt and Anka would eventually marry and trade their cabin for a house they erected in the same area. They retired in 2003 and, after four decades as weekenders, the pair moved from Manhattan full time. Burt and Anka have taken part in several protests through the years, when their beloved wilderness was threatened by building projects, from the proposed Marriott hotel in Minnewaska to the bid to build on the Awosting Ridge. "It is, I'm afraid," said Angrist, "a battle that will never end, because human greed, being what it is, people will always want to capitalize on the beauty of this place and develop it."
Peri Rainbow arrived in 1978 as a New Paltz college student. Three decades later, she is a SUNY New Paltz professor, "teaching many of the classes I took as a student, in many of the same classrooms!" As a student, Rainbow found New Paltz "an amazing place to be." As a faculty member, she enjoys the role of mentor. "I have witnessed, supported, and helped shape generations of student activists in our region." She adds, "Seeing them helps me know that I made the right choice in devoting myself to the quality of life here in the Hudson Valley." Rainbow lives with wife Tamela Sloan and daughter Cecilia in Stone Ridge.
Ted Hayes and his life partner Jack Waite lived in Ossining, but knew no other gay people in their area. When they visited a lesbian couple here, they were impressed by how same-sex couples thrived here. Upon Hayes's retirement in 1995, the couple started to look for a home in Ulster County. Within weeks of settling in Stone Ridge, Hayes joined the New Paltz PFLAG (Parents & Friends of Lesbians and Gays) and "thus began my active life with the gay community in the area. I now have a huge family in Ulster County." (Waite died in 2009.) Hayes also volunteers for the Hudson Valley LGBTQ Center in Kingston.
Another lure to this area is its perfect landscape for winter sports. Vic Work, commissioner of elections in Ulster County, first came here on New Year's Day in 1971 from Brooklyn to visit his wife's uncle. His property abutted Belleayre Ski Area. "The temperature was zero degrees outside and minus-five degrees inside the house," Work recalled. But the skiing was prime and Work returned seasonally. A decade later, the couple bought a summer home in Gardiner. One day, they drove by a sign for an auction and noticed that a farm on the Wallkill River was for sale. "Seeing our kids run across the hay field with the view sold us," Work said. The Works sold the Brooklyn home and became full-time Ulster County residents.
Another public servant active in local politics, Ben Shor of Marbletown, used to travel from his home in Westchester County in the 1990s to hike Mohonk and Minnewaska with girlfriend Cora as a member of the Mohican Chapter of the Adirondack Mountain Club. They would explore the area for a week at a time, staying at local bed and breakfasts. When Shor lost his job, he spent a weekend with a friend in Kingston to plot his next move. He found a job through a Daily Freeman ad to run a homeless shelter in Poughkeepsie. Cora soon followed him here. They rented a house in Marlboro, were married, and relocated to Marbletown where they have lived for eight years.
Diane Silverberg was living in Sag Harbor a decade ago, growing a private practice in acupuncture. She had several New York clients, so she kept a Greenwich Village apartment. She enjoyed the small-town life of the Hamptons, but that soon changed. "The Hamptons became the 'in' place," she said. "Traffic became a nightmare and farms were being replaced with mega-mansions. Everything I loved was disappearing." By 1999, she had enough; Silverberg's cousin Harris Safier had moved to the Mid-Hudson Valley in the mid-70s from their native Brooklyn, so she went for a weekend visit. Silverberg stayed at a bed and breakfast called the Fox and Hare on Route 209 in Accord. She was charmed by the farmhouse's high ceilings, large rooms, and the blazing fireplace in the library. "The owner was friendly and very accommodating, and served a wonderful breakfast." Silverberg was smitten by the experience; within two weekends, she and her partner Kathy had found a roomy ranch home in High Falls, courtesy of cousin Harris, who owns the thriving Westwood Metes & Bounds real estate company."I have never been sorry for the switch," Silverberg said. "I love these mountains, the cool air, the farms, the friendly people." She eventually gave up her Manhattan pied-a-terre. "The car alarms, the noise, the stressed-out people, I was glad to leave it behind." Silverberg now splits her time between giving acupuncture sessions and being a real estate agent at Westwood.
Long Island native Rochelle Riservato used to visit her aunt and uncle in Red Hook as a teen during the early 1960s. The area was already in her genes; her mother was born in Poughkeepsie and her great-grandmother had a farm in Hopewell Junction. Riservato found employment and a life in New York City, but she yearned for "a second home and fresh air in the place and environment that always felt more natural as a home to me." In 1990, she and former husband Tom Maucher found a weekender home in Bearsville. It was relatively nice, but perhaps too isolated; they agreed that they wanted to live closer to the Thruway, and looked for properties in Rosendale. In 1992, the pair found a house on 17 acres for a mere $115,000. After four months of living there and commuting to New York City, Riservato made the switch to living here full time.
For writer Nina Shengold, a visit one summer weekend to friends in Ulster County led to "impulsively" renting a cabin on the Rondout Creek. By September, she was poring over real estate ads. Shengold recalls her Eureka moment vividly. "I came over Mohonk Mountain Road, and when the trees opened up to the view of the valley and Catskills, I heard the words 'I live here' clear as a bell in my head. Note the phrasing: it wasn't 'I want' to live here; somehow I knew that I already did."
Who would trade balmy California weather for the dramatic four seasons of the Hudson Valley? West Coast native Essell Hoenshell-Watson did. The owner of The Alternative Baker in Rosendale arrived here in 1992 as a baking student at The Culinary Institute of America. From the start, he was enchanted. "I lived on-campus where my dorm room faced the Hudson through the grimiest of windows," he said, "but still the glory of the river—my narrow sea, I have come to call it—outshone any filth and dirt that might obscure the truth." While Hoenshell-Watson returned to California after graduation, he "sorely missed the drama," weather and terrain of the Valley.
Hoenshell-Watson returned and began operating a bakery from his Rhinecliff house. He eventually moved to Kingston and bought a house from a former CIA professor. His bakery opened on the Strand, the Rondout commercial area, in 1997 and became a popular shop for its all-natural goods and neighborhood vibe. He relocated to Main Street in Rosendale in late 2007 and re-opened his bakery there in summer 2008. The new location meant a visible rise in business. "I still count living here a treasure," he said.
by Jay Blotcher
The Rosendale Theatre
Earth Angels Veterinary Hospital
The Little Theatre that Could…
LOW-IMPACT CAMPING
BETHEL WOODS
CREATING YOUR OWN BACKYARD OASIS
Jugo Mobile Beverage Company
New Paltz, 347-228-7283
www.jugomobilebeveragecompan...
Ole Savannah Southern Table and...
Kingston, (845) 331-4283
www.olesavannah.com/
Emerson Resort & Spa, Mt. Tremp...
Mt. Tremper, 845-688-2828
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Sullivan Catskills
1.800.882.CATS
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Buzzanco's Greenhouses & Farm
www.buzzancogreenhouses.com/
Wayward Ranch Animal Sanctuary
Kerhonkson, (845)-626-7645
www.waywardranch.org/
Blue Mountain Guest House
Saugerties, 3233138426
www.vrbo.com/560528
Rhinebeck Artists Shop
Rhinebeck, New Paltz, Kingston
www.rhinebeckartistsshop.com...
Halter Associates Realty
Kingston & Woodstock
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Saunderskill Farm
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The Art Effect
feelthearteffect.org/
Habitat Real Estate Group
Stone Ridge , 8456877954
www.habitatrealestategroup.c...

redpajama_set_name: RedPajamaCommonCrawl


NI 43-101 Mineral Resource estimate for the Kombat Mine, comprising both the surface accessible (targeted open pit) and underground, of 1.529 million tonnes of Indicated Mineral Resources at a grade of 1.14% copper, 0.72% lead and 2.88 g/t silver and 5.511 million tonnes of Inferred Mineral Resources at a grade of 3.05% copper, 1.25% lead and 22.93 g/t silver.
Further optimized PEA NPV of estimated US$96 million with highly attractive internal rate of return of 85.2%.
Combined surface accessible (targeted open pit) and underground life of mine of eight years at an average mined grade of 2.84% copper, producing 106,629 CuEq tons.
C1 cash cost of $1.33/lb.
Phase 1 strategy of open pit mining, at a rate of 30,000 tonnes per month, to facilitate early cash flow generation only requiring start-up capital of US$7.16 million.
Feasibility study expected to be completed by May 2018.
© 2019 Trigon Metals. All Rights Reserved.


text:
ACCC wants to protect neobanks — and their customers — from big four bank takeovers
By business reporter Stephanie Chalmers
Posted Thu 11 Feb 2021 at 6:50pm Thursday 11 Feb 2021 at 6:50pm Thu 11 Feb 2021 at 6:50pm , updated Thu 11 Feb 2021 at 10:49pm Thursday 11 Feb 2021 at 10:49pm Thu 11 Feb 2021 at 10:49pm
Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume.
Duration: 3 minutes 51 seconds 3m 51s
Will neobanks die before they grow old? (Steph Chalmers)
abc.net.au/news/accc-wants-to-keep-big-four-from-swallowing-up-all-neobanks/13145256
Australia's competition watchdog has put the country's big banks on notice, warning it is keeping a very close eye on their efforts to buy up emerging fintechs and digital banks.
The ACCC is investigating whether to allow NAB's takeover of neobank 86 400
Rival neobank Xinja closed down last year and returned customers' deposits
Fintech researcher Cynthia Cai says neobanks need to offer more than just high interest rates on savings
"I think there's a tremendous parallel with what Google and Facebook have done," Australian Competition and Consumer Commission (ACCC) chair Rod Sims said, referencing the concerns about the market dominance of the major tech companies, which bought up smaller rivals.
"It does have lessons for the banking sector and we're acutely aware of those and watching them very carefully," he told The Business.
The ACCC is currently investigating NAB's proposal to take over 86 400, a digital-only bank, or "neobank", in a $220 million deal that would see it merge with its online bank, UBank.
Mr Sims said it was "early days" and he did not want to pre-empt a decision on the proposal, which is due in April.
However, he does consider it a test case of sorts for major banks attempting to swallow up their smaller competitors.
"Clearly it's a concern when an established, fairly dominant player purchases one of the emerging neobanks, fintechs," he said.
"It does have implications for competition, innovation and consumers if the big four start buying all the neobanks."
He drew comparisons to the foreign currency exchange market, where new players have challenged the major banks by offering lower conversion fees.
"If the big four banks buy them, of course they won't want that player to undercut them, so that will be bad for consumers."
86 400 chief executive Robert Bell argued the transaction would strengthen competition, by bringing his bank's tech-focused offering to more customers.
"We are confident this doesn't change the competitive landscape," he said.
"It'll actually force the other major banks to respond in terms of their digital offering."
The takeover of neobank 86 400 is subject to regulatory approval. (ABC News)
Customers go where interest rates blow
The neobank sector has had a slow start in Australia, compared to other markets including the UK.
After delays, the open banking regime, which allows consumers to access their bank data to make switching institutions easier, was phased in from mid-last year.
From late 2019, Australian neobanks began to roll out savings accounts, offering higher interest rates than the majors in an effort to lure customers.
Engineering graduate Callum Kraal was one of those swayed by the offers.
He opened a savings account with Xinja, which had been awarded an unrestricted banking licence.
Callum Kraal shut his Xinja account after the neobank cut its interest rate for savers. (ABC News: Dylan Anderson)
However, as the pandemic hit and the Reserve Bank slashed the cash rate, Xinja cut the rate on its savings account three times in six months.
Despite his fondness for the bank's app and its animation and game-like qualities, Mr Kraal shut his Xinja account.
"When they were just starting to drop the interest rate down, another bank just popped up … I think it's all about marketing," he said.
Fintech researcher Cynthia Cai agrees that while savings rate offers are useful for luring customers, there needs to be something more to retain them.
Cynthia Cai says Australia's neobanks need to depart from the traditional banking model. (Supplied: LinkedIn)
"You will really have to stand out and find a new feature on top of the traditional services that you can offer," Dr Cai, a senior lecturer at Macquarie Business School, said.
"[Xinja] attracted a lot of customers but they couldn't find a way to generate the sustainable revenue resources."
According to data from banking regulator APRA, Xinja had over $480 million in customer deposits at the end of September.
Less than two months later, that had almost halved to around $250 million.
In mid-December, Xinja announced it would quit the banking business, hand back its licence and return customers' money.
Despite the high-profile failure, ACCC chair Rod Sims says he is not concerned about the viability of neobanks in Australia.
"The possibilities of neobanks, fintechs generally, is just fantastic … but they don't all succeed," he said.
"That's the way with new and small business… so I think that's just what happens when you've got new players in new markets."
Big banks a capital source for challengers
Xinja had its own specific issues, with a promised cash injection from a Dubai investment firm that never materialised.
However, Dr Cai also noted its failure to establish a lending business to bring in revenue.
Rival neobank 86 400 has built a home loan book alongside its savings and transaction account offerings.
"Strategically, it was really important," the bank's chief executive Robert Bell said.
"That's banking 101, to make sure you have a balance between your savings accounts and your home lending, so that you can actually make use of the deposits you take on board."
Loan deferral shock
Around 80 per cent of customers who were on home loan deferrals have resumed repayments, but financial counsellors warn some banks are making unrealistic demands on many of these customers.
Growing a loan book, however, comes with increased capital requirements, and while 86 400 had another successful capital raising last year, it is now hoping for a takeover by one of Australia's biggest banks.
NAB has proposed a merger of 86 400 with UBank, utilising the neobank's technology platform.
"We think it's a really good outcome for our shareholders, we think it's great for our team to be able to take our platform and put more and more customers on it," Mr Bell said.
He said the current plan was to do away with the 86 400 brand name and operate under UBank, given its bigger customer base and recognition, but retain 86 400's fast approval times and app features.
The acquisition is subject to approvals, not just from the ACCC but also from shareholders, the Treasurer, and APRA.
Mr Sims said the ACCC would consider the transaction on its merits and the assessment would be "very intensive".
The investigation is gathering views on whether 86 400 "plays a critical role in the market" and "is uniquely placed to provide significant competition", as well as the likelihood of other, similar players emerging.
ACCC chairman Rod Sims says neobanks should consider deals with second tier banks, as opposed to the big four. (ABC News: John Gunn)
In the meantime, Mr Sims cautions other neobanks and fintechs to look elsewhere if they're after an easier approval process.
"I think if you're after quick capital, it'll be a faster process as far as the ACCC's concerned if you're going to a second tier bank, rather than a top tier bank," he said.
"Occasionally they will be bought by the big four, but it's something we're going to watch very carefully."
Posted 11 Feb 2021 11 Feb 2021 Thu 11 Feb 2021 at 6:50pm , updated 11 Feb 2021 11 Feb 2021 Thu 11 Feb 2021 at 10:49pm
These new laws threaten to unstick the big banks' customer base
Takeovers


text:
Existimatum > Movies > Thor: The Dark World > Reviews > Topless Robot
Luke Y. Thompson's "Fanboy Flick Pick: Thor" Is Subversive Superhero Fun
In response to Luke Y. Thompson's 1016‑word review of Thor: The Dark World on Topless Robot
http://www.toplessrobot.com/2013/11/fanboy_flick_pick_thor_the_dark_worlds_familiarity.php
Do rape jokes have a place in film criticism? That is a question better left to the conservators of political correctness. The more crucial question here is whether or not they can be funny.
Yes. Yes they can.
Luke Y. Thompson throws some hilarious curveballs in "Fanboy Flick Pick: Thor: The Dark World's Familiarity Breeds Complacence." One of which is the aforementioned bound-to-be-controversial joke, which—without spoiling it—centers around the rather laughable appearance of one of the main characters in Thor: The Dark World.
Thompson's review is long enough that it had damn well better be entertaining to read, and he does not disappoint in that regard. There's a real sense of humor to the review that makes it come alive and be truly entertaining rather than just another run-of-the-mill superhero movie review.
There are pop culture references aplenty, not just to other movies in the Marvel superhero canon but also to outside influences like the video game Portal. Frankly, it's refreshing to see a film reviewer whose pop culture knowledge extends beyond the bounds of the cinema screen.
And they're not just references for references' sake, either. They are fully integrated into the review, rather than being just a look-how-clever-I-am afterthought, and they ultimately enhance the experience.
Thompson is in top form with Fanboy Flick Pick: Thor, and it is a must-read for fans of the genre. It has action, humor, occasional discussion of romance, and most importantly it is thoroughly entertaining for even the most jaded readers of superhero movie reviews.
Top 3 Reviews of Thor: The Dark World
1. Peter Travers
Peter Travers Is in Rare Form as He Takes on "Thor"
2. Anders Wright
Anders Wright's "Review: 'Thor' Sequel Feels Like Filler" a Thrill Ride
3. Luke Y. Thompson
Bottom 3 Reviews of Thor: The Dark World
1. Dennis Schwartz
Dennis Schwartz Swings the World's Tiniest Hammer in "A Familiar World"
2. Austin Kennedy
Austin Kennedy's Review of "Thor: The Dark World" Is Repetitive and Silly
3. Jackie K. Cooper
Jackie K. Cooper Is a Master of Camp in "Thor: The Dark World"


text:
Combo Kings Schedule
The Combo Kings band is comprised of 10 season veterans in the music business. They are one of the top musical groups in the state playing 50's, 60's, 70's to now….oldies, beach, classic rock, R & R, country, jazz and The Standards. The band performs regularly (usually on Tuesday nights) at the Listening Room in downtown Belton and during local festivals and events. The band is available for hire and guarantees a good time by all. Their specialty is for their audience to have fun, dance, laugh, sing along and make memories. Call David Jones at 864-940-3106 to book or for more information.
When playing at the Listening Room admission is $10/person and beer, wine, water and soft drinks are available for purchase for $4 each. A commercial Keurig will be available for those who want coffee. The doors open at 6:30 and the band plays from 7:30 to 9:45. Due to limited capacity reservations are required. Call David Jones at 864-940-3106, email [email protected] or message him on Facebook.
Below is the Combo King's public schedule; all dates are subject to change.
Watch for other future events. The 2022 schedule will include movie them nights.


text:
Q: Traceback error sqlite3.OperationalError: no such column: I am trying to make a database where there is a prompt for each entry for the INSERT.  However, I keep ending up with the same error of no such column: id
        import sqlite3

    connection = sqlite3.connect('collection.db')
    c = connection.cursor()

    c.execute('''
        CREATE TABLE IF NOT EXISTS entry (
        id INT,
        acsn INT,
        did CHAR,
        g INT,
        h INT,
        i INT,
        n INT,
        ir INT,
        at INT )''')

    connection.commit()

    var = int(input())

    def entrydata():

        id = int(input())
        acsn = var
        did = input()
        g = int(input())
        h = int(input())
        i = int(input())
        n = int(input())
        ir = int(input())
        at = int(input())

    entrydata()

    c.execute("""
        INSERT INTO entry(
        id, acsn, did, g, h, i, n, ir, at)
        VALUES(?, ?, ?, ?, ?, ?, ?, ?, ?),
        (id, acsn, did, g, h, i, n, ir, at)""")

connection.commit()
print('Data Entered Successfully')
connection.close()

The table is created, however the entry into the table has a traceback error that reads:
        c.execute("""
sqlite3.OperationalError: no such column: id

A: You accidentally put the """ after your value, rather than before.
c.execute("""
        INSERT INTO entry(id, acsn, did, g, h, i, n, ir, at) VALUES(?, ?, ?, ?, ?, ?, ?, ?, ?)""", (id, acsn, did, g, h, i, n, ir, at))

But also your variables are defined in the function, they go out of scope after the function is called.

redpajama_set_name: RedPajamaStackExchange


text:
Big upset in T20 World Cup, England defeated by 5 runs by Ireland
England scored 105 runs for 5 wickets in 14.3 overs, Due to rain
By Mohammad Ishfaq On Oct 26, 2022, 6:02 pm 23 0
There was a big upset in the Super 12 stage of the ongoing ICCT20 World Cup in Australia, Ireland defeated England by 5 runs under the Duckworth-Louis method.
In the 8th match of the Super 12 stage played in Melbourne, Australia, England captain Jos Buttler won the toss and decided to field first. Batting first, the Ireland team could not even play the full 20 overs and were all out for 157 runs in 19.2 overs.
India win nail-biting T20 game by four wickets against Pakistan
Irish captain Andy Balburnie played a responsible batting innings of 62 runs, while other batsmen Lorcan Tucker 34, Curtis Kaempfer 17, Paul Stirling 14 and Gareth Delaney scored 12 runs. For Engand, Mark Wood and Liam Livingston took 3, 3 while Sam Curran took 2 and Ben Stokes took 1 wicket.
Chasing Ireland's target of 158, England scored 105 for 5 in 14.3 overs, rain interrupted the match and the match was adjourned under the Duckworth-Lewis method. On behalf of England, captain Jos Buttler scored zero, Alex Hales 7 and Ben Stokes 6, David Mullan 35, Harry Brooke got out by scoring 18 runs.
Note that the next match in Melbourne is between New Zealand and Afghanistan.
Coronavirus affects in T20 world cup
cricketenglandICCworldcup
Adidas terminates partnership with Kanye West
My father didn't accept me because of my gender: Filmstar Sana
Germany Beat Holders Belgium In Shootout To Win 3rd Hockey World Cup Title
Jan 29, 2023, 10:05 pm


text:
Who Says Addison is Business Friendly?
The Planning & Zoning Commission didn't evidence much interest in being business friendly to the owners of Antonio's Restaurante at its Dec. 15 meeting.
The current owner of Antonio's Restaurante in Addison Circle bought the restaurant in good faith and assumed the existing lease more than a year ago. Operations at that time included patio seating in four areas that totaled over 1,100 square feet. Now, the Town has decided to enforce an existing Special Use Permit that would require two of the patio areas (500 square feet), to be fenced and want the new owner to pony up $12,000 to buy new fencing. What's "business friendly" about that?
Yes, it is true that the existing Special Use Permit required fencing but it was never installed and the prior owner operated the restaurant, undisturbed by city enforcement, for 8 years. Property owner Post Properties is unwilling to pay for the required, permanent fencing despite the fact that zoning guidelines for Addison circle encourage restaurant seating and the fencing would be a permanent amenity to the restaurant space.
During the public hearing Sean Moore, the restaurant owner, made it clear that he would not pay for the additional fencing. So, tables used by smokers and residents who want to dine out with their dogs have one less option.
This is the second, longtime and very popular restaurant in Addison Circle that has been targeted for selective zoning enforcement. These restaurants provide exactly the urban, active, fun atmosphere that helps attract patrons to our town. What are the motives of the Planning & Zoning Commission in these actions?


text:
LOuabaina (/waba'ina/), nota anche come uabaina e G-strofantina, è una sostanza tossica di origine vegetale. Viene estratta dai semi di Strophanthus gratus e dal legno dellAcokanthera ouabaio, diffusi in Africa. Veniva utilizzato dagli indigeni della Somalia per avvelenare le frecce.

L'Ouabaina è un glicoside cardiaco, a basse dosi veniva utilizzato per la cura di alcuni tipi di aritmie, fibrillazione atriale e scompenso cardiaco. Esplica la propria azione inibendo la pompa Na+/K+ ATPasi, nota anche come pompa sodio-potassio.

Storia
David Livingstone è stato un medico, missionario ed esploratore scozzese dell'età vittoriana. Nel diario della spedizione sullo Zambesi, il Dr. Livingstone arrivando al fiume Shirè scriveva: "Il veleno usato qui, chiamato kombi, è ottenuto da una specie di Strophanthus ed è molto virulento. Il Dr. Kirk lo ha scoperto con un esperimento accidentale, che lo ha coinvolto personalmente, quando si è accorto che il veleno agisce abbassando il battito del polso. Usando il suo spazzolino da denti, che aveva tenuto in tasca insieme ad un poco del veleno, aveva notato un sapore amaro, che tuttavia aveva attribuito al fatto che a volte aveva usato il manico dello spazzolino per prendere il chinino. Sebbene fosse in piccole quantità, la sostanza aveva immediatamente mostrato il suo potere abbassando le sue pulsazioni, prima aumentate da un raffreddore, ed il giorno dopo era perfettamente ristabilito. Non si può dedurre molto da un singolo caso, ma è possibile che il kombi possa rivelarsi un farmaco di valore; e, dato che il Professor Sharpey ha effettuato una serie di esperimenti con questa sostanza, noi guardiamo con interesse i risultati".

Derivazione
Lo strofanto glabro (Strophantus gratus), ha i fiori con le lacinie della corolla senza appendici, semi di colore giallo-bruno od ocra, glabri. La droga è costituita dai semi privati della resta e del pappo; i semi sono inodori ed hanno un sapore estremamente amaro. I principi attivi sono dei glicosidi ad attività simile a quella dei glicosidi digitalici ma con effetto rapido e di breve durata; vanno somministrati per iniezione perché scarsamente assorbibili se somministrati per via orale. Nei semi di S. gratus è presente la strofantina-G, nota anche come Ouabaina.

Struttura chimica
L'ouabaina, essendo un glicoside cardiaco, presenta una struttura base caratterizzata da un nucleo ciclopentanoperidrofenantrene costituito da 3 anelli del cicloesano fusi nell'arrangiamento non lineare ad un anello del ciclopentano. Questa struttura è responsabile dell'azione farmacologica.

A questa struttura di natura steroidea, chiamata anche genina o aglicone, è legata in posizione 3 una catena zuccherina attraverso un legame glicosidico con il gruppo ossidrilico presente nella medesima posizione. Questa molecola zuccherina è rappresentata da monosaccaridi, i quali possono influenzare le caratteristiche farmacocinetiche quali l'assorbimento, l'emivita ed il metabolismo poiché l'acetilazione o la metilazione delle molecole zuccherine influenzano le proprietà chimico-fisiche della molecola di base e quindi anche il comportamento farmacocinetico. Nel caso dell'ouabaina, lo zucchero è rappresentato dal ramnosio. In posizione 17 è invece legata ad un anello lattonico a 5 atomi di carbonio che ne favorisce l'attività. Questo anello lattonico è insaturo e questa è una condizione indispensabile in quanto la saturazione causa la perdita del 90% dell'attività cardiotonica.

Il nucleo steroideo, l'anello lattonico e lo zucchero costituiscono la struttura tipica dell'ouabaina che permettono l'interazione tra la molecola e il sito di legame della pompa sodio-potassio. In particolare, i componenti non polari della pompa sodio-potassio aiutano a direzionare l'ouabaina instaurando forze di Van der Waals mentre i residui polari della glutammina, acido aspartico e treonina, assieme al legame ammidico di un'alanina, formano dei legami a idrogeno con i gruppi idrossilici del ligando. Questo permette non solo di mantenere il farmaco nella posizione corretta, ovvero nella porzione extracellulare della proteina, ma previene anche modifiche conformazionali necessarie alla funzione della pompa stessa.

Caratteristiche strutturali e fisiche
L'ouabaina si presenta inodore, sotto forma di cristallo bianco o polvere cristallina se otta idrata. Leggermente solubile in acqua (4.61 mg/mL), molto solubile in alcol.

Profilo di reattività

Aria
Non reagisce rapidamente con l'aria.

Acqua
Non reagisce rapidamente con l'acqua.

Calore
L'Ouabaina, se scaldata fino a decomposizione, emette un odore acre e fumi irritanti. La reazione di idrolisi produce una molecola di ouabagenina e una di ramnosio.

Meccanismo d'azione
L'ouabaina è un glicoside cardiaco che inibisce la pompa Na+/K+-ATPasi. Questo trasportatore permette il passaggio attivo del potassio dallo spazio extracellulare all'interno della cellula e del sodio dall'interno della cellula allo spazio extracellulare. La sua inibizione provoca una modifica nella composizione ionica intracellulare, causando effetti diversi a seconda della cellula coinvolta e del dosaggio.

Il legame dell'ouabaina a questa pompa impedisce il cambiamento conformazionale necessario affinché la pompa possa svolgere la sua funzione e questa inibizione provoca degli effetti indiretti sulla forza contrattile, o inotropismo, delle cellule muscolari cardiache. L'ouabaina ha un effetto inotropo positivo perché l'inibizione della pompa Na+/K+-ATPasi causa l'aumento della concentrazione plasmatica di sodio dal momento che questo catione non può più essere trasportato nello spazio extracellulare. L'aumentata concentrazione di sodio, a sua volta, permette l'inattivazione dello scambiatore sodio-calcio e quindi aumenterà la quantità di calcio intracellulare che potrà essere accumulato nel reticolo sarcoplasmatico. Il calcio svolge la funzione di secondo messaggero in molte vie di segnalazione e vie di regolazione cellulari; il suo rilascio all'interno del citoplasma delle cellule muscolari cardiache aumenta la forza di contrazione, quindi provoca un effetto inotropo positivo.

L'azione inotropa positiva esercitata dall'ouabaina è stata studiata anche nel tessuto miocardico isolato. In uno studio, si è evidenziata l'attività dell'ouabaina sulla forza contrattile a una concentrazione di 10-7 mol/L mentre gli effetti tossici si sono rilevati a concentrazioni più elevate.

Per quanto riguarda l'azione farmacologica, è emerso che l'azione dell'ouabaina a concentrazioni terapeutiche comporta un leggero accorciamento del potenziale d'azione, un marcato aumento della concentrazione intracellulare di calcio libero e della forza contrattile. Inoltre, è anche stata registrata la luce emessa dall'equorina, una proteina attivata dal calcio, e si può notare che è direttamente proporzionale alla concentrazione di calcio intracellulare libero, quindi aumenta in presenza di ouabaina rispetto al controllo.

Per concludere, in queste preparazioni si nota che lo sviluppo della forza e la fase di rilassamento cardiaco sono entrambe aumentate, con poco o senza cambiamento del tempo necessario per raggiungere il picco della forza. Questo effetto si verifica sia in un miocardio sano che in uno compromesso.

Tossicità
È classificata come una sostanza estremamente tossica. Una probabile dose orale letale è meno di 5 mg/kg nella specie umana.

L'esposizione all'Ouabaina può comportare gravi aritmie anche letali. Pazienti con contrazioni ventricolari premature o che hanno ricevuto una qualsiasi preparazione contenente Digitalis nelle tre settimane antecedenti, sono più soggetti a tossicità. (EPA, 1998)

L'ouabaina esplica la sua azione in tutti i tessuti eccitabili, compresi il tessuto muscolare liscio e il sistema nervoso centrale.

Il tratto gastrointestinale è il sito più comune, al di fuori dal cuore, in cui si verifica l'azione tossica di questo glicoside. Gli effetti includono anoressia, nausea, vomito e diarrea e questa tossicità è causata in parte degli effetti diretti sul tratto gastrointestinale e in parte dall'azione esercitata a livello del sistema nervoso centrale.

Gli effetti che si hanno a livello del sistema nervoso centrale includono la stimolazione della zona vagale e dei chemocettori e, meno frequentemente, si osserva disorientamento e allucinazioni (soprattutto negli anziani) e disturbi visivi, i quali possono includere anche l'aberrazione della percezione dei colori.

La ginecomastia è un raro effetto riportato negli uomini che fanno uso di questa classe di composti.

Gruppi ad elevato rischio

Neonati

Non ci sono informazioni su quali dosi di Ouabaina siano appropriate nei neonati, perciò è meglio che venga evitata la somministrazione.

Bambini
Non ci sono informazioni su quali dosi di Ouabaina siano appropriate nei bambini, perciò è meglio che venga evitata la somministrazione.

Donne in Gravidanza
L'Ouabaina attraversa la placenta, ma la concentrazione nel liquido fetale e amniotico è minore, dopo una singola dose, rispetto alla concentrazione rilevata nel plasma materno.

Anziani
In parte per la ridotta funzionalità renale e in parte perché i loro tessuti sono maggiormente sensibili all'effetto dei digitalici, ci si aspetterebbe nei pazienti anziani una minore richiesta di dosi di mantenimento. I dosaggi di mantenimento dovrebbero essere aggiustati in base alla funzionalità renale.

Effetti collaterali
I possibili effetti avversi dell'Ouabaina sono:

 Vomito
 Cefalee
 Irregolarità del polso
 Blocco cardiaco

Metabolismo e farmacocinetica

Metabolismo e metaboliti
L'ouabaina non è ampiamente legata all'albumina plasmatica ed è principalmente escreta inalterata.

Assorbimento, distribuzione ed escrezione
È scarsamente assorbita dal tratto gastrointestinale, in cui la maggior parte della dose somministrata per via orale sembra venire metabolizzata. Dunque l'uso orale non è considerato sicuro proprio per via dell'assorbimento lento ed irregolare della sostanza da parte del tratto gastrointestinale.

Si è osservato che il 4%, 7% e 10% della (3)-H-ouabaina è assorbito rispettivamente in 1, 5 e 15 ore dopo somministrazione orale in cavie da laboratorio. La percentuale assorbita è risultata costante in ognuna delle tre dosi. Sono stati ottenuti risultati simili nella specie umana.

L'effetto dell'ouabaina somministrata per via endovenosa si riscontra immediatamente dopo l'iniezione, raggiunge un picco dopo 5 minuti, perdura per circa 5-7 ore e poi declina rapidamente.

Nei ratti, il 67% della dose somministrata per via endovenosa viene escreta in 30 minuti nella bile. La molecola viene infatti trasportata attivamente dal fegato alla bile ed un trattamento preventivo con tetracloruro di carbonio, sempre in questi animali, ne ha ridotto l'escrezione biliare deprimendo tale trasporto.

La clearance plasmatica dell'ouabaina, a seguito di somministrazione endovenosa, si è rivelata molto più rapida nei ratti rispetto ad altre specie animali quali il coniglio o il cane. Questo spiega la resistenza agli effetti tossici dell'ouabaina osservata nel ratto rispetto alle altre due specie animali.

Nonostante la sua durata d'azione relativamente breve, che tende a rendere le manifestazioni tossiche relativamente transienti, l'ouabaina può facilmente causare intossicazione per via del suo rapido inizio d'azione.

Emivita
Viene eliminata quasi completamente per escrezione renale, la sua emivita è di circa 21 ore in adulti sani, tuttavia è più lunga per le persone anziane e lo è ancora di più in caso di insufficienza renale.

Effetto sulla secrezione delle catecolamine
L'effetto dell'ouabaina sulla secrezione delle catecolamine (adrenalina e noradrenalina), indotto da agenti che agiscono sui recettori colinergici, è stato studiato tramite la perfusione di ghiandole surrenali del gatto.

Acetilcolina (da 5 x 10-7 a 10-3 M), pilocarpina (da 10-5 a 10-3 M) e nicotina (da 10-6 a 5 x 10-5 M) causano incrementi dose-dipendenti nella secrezione di catecolamine. Più in dettaglio, acetilcolina (ACh) e nicotina causano un rilascio maggiore di noradrenalina rispetto all'adrenalina, mentre il contrario accade con la pilocarpina.

In diversi studi, si è visto che l'Ouabaina (10-5 M) aumenta la secrezione di catecolamine indotta da acetilcolina (10-5 M), pilocarpina (10-3 M) e nicotina (3x10-6 M) durante perfusione con soluzione di Locke. Il rapporto adrenalina/noradrenalina non ha subito modifiche dall'utilizzo di ouabaina. Inoltre, in assenza di calcio extracellulare, acetilcolina e pilocarpina (ma non nicotina) causano un piccolo aumento nelle secrezioni di catecolamine, precedentemente aumentate con il trattamento con ouabaina (10-5 M) e calcio (2.2 mM) per 25 minuti.

L'effetto dell'ouabaina si è rivelato molto più significativo sulla secrezione di noradrenalina rispetto a quella di adrenalina, inoltre questa secrezione può essere bloccata dall'atropina (10-6 M) ma non dall'Esametonio (5x10-4 M). La nifedipina (2 x 10-6 M) invece causa un'inibizione della risposta alla pilocarpina e alla nicotina. Il trattamento con ouabaina (10-5 M) "rovescia" solo la risposta alla pilocarpina, risultando quindi in un incremento significativo nella proporzione di noradrenalina rilasciata.

È stato quindi suggerito che l'ouabaina possa aumentare le secrezioni di catecolamine facilitando l'ingresso di calcio tramite i canali recettoriali nicotinici e incrementando il pool di calcio intracellulare connesso ai recettori muscarinici.

Ouabaina endogena
Il fatto che esista un recettore per i glicosidi cardiaci sulla pompa sodio-potassio ha portato alcuni ricercatori a ipotizzare l'esistenza di un simil-steroide digitalico endogeno, possibilmente ouabaina o marinobufagenina.

Nella circolazione umana infatti, sono stati rilevati quattro inibitori biologicamente attivi della pompa sodio potassio che sembrano essere endogeni nei mammiferi. Di questi, uno è stato purificato, e da diverse analisi cromatografiche, biochimiche, fisiologiche e di spettrometria di massa, è stato identificato come un isomero steroideo dell'ouabaina; in cui differiscono la posizione e l'orientamento di due o più gruppi ossidrilici steroidei. Questo isomero sarebbe secreto dalla corticale del surrene e svolgerebbe un ruolo sulla funzione cardiovascolare.

L'ouabaina endogena umana (EO) provocherebbe un'inibizione reversibile sulla pompa sodio-potassio per dare attività inotropa e vasopressoria. I livelli di ouabaina endogena circolante dipenderebbero dalla corticale del surrene e dagli eventi metabolici che precedono e seguono la formazione di pregnenolone. All'interno della corticale del surrene, i meccanismi di stimolo e secrezione di ouabaina endogena sarebbero distinti da quelli per l'aldosterone, indicando quindi regolazioni differenti. In una popolazione caucasica con ipertensione essenziale, si è osservato che il 30-45% presentava livelli elevati di ouabaina circolante. Nei topi invece, livelli elevati di ouabaina plasmatica per tempi prolungati, possono causare ipertensione cronica con caratteristiche simili a quelle nei pazienti umani, e la cui gravità è determinata da fattori ereditari e dalla funzionalità renale.

Note

Bibliografia

Voci correlate
 Digitalici
 Glicosidi
Digossina

Altri progetti

Collegamenti esterni

Glicosidi cardiaci
Veleni

redpajama_set_name: RedPajamaWikipedia


Crafted by hand in Australia, Maritimo is inspired by a lifelong passion for performance, build integrity and innovative design that stands the test of time. With a heritage steeped in offshore racing, engineering excellence and reliability are paramount. A fine balance of advanced hull design, generous fuel capacities and precision weight distribution results in a smooth, responsive and effortless driving experience, superior seaworthiness and unrivalled performance. Influenced by the Australian lifestyle and beautiful coastlines, admire the space, the light and attention to detail, which combine to create the ultimate sanctuary for enjoyment, relaxation and freedom.


I've been with my partner for nearly 20 years. For the last 8 years he has not worked - after walking out of the job he had. He has not claimed job seekers or any benefits in the whole of this time. I have worked and only my wage has paid all the bills and rent for the home and supported our 2 children. He is on the tenancy agreement. He continues to say he is looking for a job so can't move out till he can afford to. I know this is not the case as he now ferries his parents around taking them shopping and to appointments. He was suppose to leave in January but didn't. How can I get him to leave as we don't speak and my children are finding it hard in the atmosphere.


Mees' lines (also known as Aldrich-Mees' lines) are lines of discoloration across the nails of the fingers and toes named after Dutch physician R.A. Mees, who described the abnormality in 1919. They are typically white bands traversing the width of the nail. As the nail grows they move towards the end, and finally disappear when trimmed.
Burhan Ahmed, MD, "Mees' lines," in Medicalopedia, October 13, 2011, [Permalink: https://www.medicalopedia.org/1801/mees-lines/].
Previous articleLewy Bodies: What are they and what do they do?


text:
Lowell Davidson
Name Lowell Davidson
Education Harvard University
Died 1990, Boston, Massachusetts, United States
Albums Lowell Davidson Trio, Rediscovered Session of 1988
Similar People Milford Graves, Giuseppi Logan, New York Art Quartet, Burton Greene, Charles Tyler
Lowell davidson trio l wmv
Lowell Davidson (1941 – 31 July 1990) was a jazz pianist from Boston, Massachusetts. After studying biochemistry at Harvard University, he moved to New York and played with Ornette Coleman who urged the ESP Disk record label to record and release an album featuring Davidson with bassist Gary Peacock and drummer Milford Graves. Davidson also played drums in an early line-up of The New York Art Quartet, aluminum double bass, and organ. He died of tuberculosis in 1990 at the age of 49.
Lowell Davidson Wikipedia
Burton Greene
Charles Tyler
Giuseppi Logan


text:
A Human Gesture
Let's let Khalida know that she's not alone during this ordeal, and that we share her pain and grief. Let's write to her in prison. Let hundreds, thousands of letters reach her. Even if they're not delivered to her, she'll still know…
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Khalida Jarrar
Khalida Jarrar, Member of the Palestinian Legislative Council, has already suffered many years of administrative detention. She's been incarcerated without trial, no evidence presented against her whatsoever, and her imprisonment is renewed every six months. Her previous detention lasted 20 months, which she completed on February 2019. Come October 2019 and she was arrested again! and has since been detained for her affiliation with the PFLP. She is due for release within three/two months.
Her 30-year-old daughter, Suha, a young researcher at Al-Haq, a Palestinian human rights NGO, has just passed away. Still, Israel refused Khalida the right to see her daughter one last time or attend her funeral.
Let's let Khalida know that she's not alone during this ordeal, and that we share her pain and grief. Let's write to her in prison. Let hundreds, thousands of letters reach her. Even if they're not delivered to her, she'll still know… and her jailers will know too. We could also take a picture of our cards and letters and publish them on social media, to show the extent of our solidarity but also to keep a copy of them – so that those letters could still reach her at a later point should the prison authorities prevent their proper delivery.
Let our messages of care and support help her through this moment and bring her a hint of humanity into this sea of injustice and cruelty to which she's subjected.
Write her at…
Damon Prison
Daliyat El Carmel,
Tags: Palestinian Prisoners
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Yet, it would suffice for you to say publicly what you apparently are saying in private: your dedication to justice for the Palestinian people and to opening everyone's hearts and...
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Insistent on flexing its muscles, the PA imposed, during the first wave, a curfew in cities where not one case had been recorded. Movement between all governorates was blocked, and...
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Speaking of one Palestine, extending from the river to sea, would, in turn, be repeated as a given. Not through adolescent politicians' tongues, or as a unified position that denied...


Spinal Modulation, Inc., has announced the first patient enrollment in its U.S. pivotal clinical trial. The ACCURATE Study is a prospective, randomized, multi-center, controlled trial that will evaluate the safety and efficacy of the Axium™ Neurostimulator System for the treatment of chronic lower limb pain.
Chronic neuropathic pain is a condition that affects millions of people, impacting their ability to lead productive working, social and family lives. Neuropathic pain is induced by an injury or disease of the nervous system and the most common location is the lower limbs including areas such as the legs, feet, and groin area. Patients suffer from a wide variety of pain sensations including stabbing, burning, pins and needles, and numbness.
Spinal Modulati0n's Axium Neurostimulator System is the only form of spinal cord stimulation (SCS) that targets a specific branch of the spinal cord called the dorsal root ganglion (DRG). The DRG contains the primary sensory neurons that transmit pain signals from the peripheral nerves to the brain. The system uses an implantable medical device to deliver mild electrical pulses to the DRG. These pulses mask or interrupt pain signals as they travel to the brain. The Axium Neurostimulator System has CE Mark in the European Union and TGA approval in Australia for the management of chronic, intractable pain, although as yet it remains investigational in the United States.
The ACCURATE Study is designed to evaluate the safety and efficacy of Spinal Modulation's Axium Neurostimulator System for the treatment of chronic pain affecting the lower limbs. Inclusion criteria are age 22 to 75 years, chronic pain affecting lower limbs for at least 6 months, no lasting success with other treatments and no previously used spinal cord stimulation for chronic pain.
"This is a landmark study in the field of spinal cord stimulation," said Eric Grigsby, M.D., founder and medical director of the Napa Pain Institute and the center's principal investigator. "The Axium System targets the dorsal root ganglion (DRG), a unique branch of the spinal cord that plays a critical role in the development and maintenance of chronic pain1. The recently published European data2 from a non-randomized study are promising – 78 percent of patients experienced pain relief in the lower limbs. I am excited to be the first in the country to participate in this important clinical trial." The study is expected to enroll 152 patients in up to 25 medical centers in the U.S.


thwart Carson. But above all, Mike wants to ensure at least one Goldwig gets to the moon to end his family's frustration and reconcile his grandpa and dad.
The animated feature stars, Dani Rovira, Michelle Jenner, Camilo Garcia, Javier Balas, Oriol Tarrago and Carme Calvell. Be sure to catch this animated adventure in theaters on December 4th.


Buying a children's bike can be difficult when it comes to deciding what size they need. Our size guides make things easy.
The Buster #1 balance bike features an adjustable seat post which caters for inside leg measurements approximately: 39cm - 43cm.


By now, almost everyone on the planet knows about the miracle woodworking tool that became indispensable in professional and home kitchens alike. To briefly recap, Microplane, a small company in Arkansas, developed unique shaping tools used in woodworking, car designs and aeronautics. That in itself was a transisition from their original venture, which was producing parts for the emerging high-tech printer industry. Their photo-etching processs created holes in almost paper thin metal sheets with a chemical, leaving edges that finely slice instead of tearing or shredding. In 1990, Richard and Jeff Grace first developed shaving tools with unique razor sharp teeth which were sold to large industrial design companies and hardware stores. Pictured here is my original Microplane shaving tool when we first sold them at La Cuisine in the mid 1990s. You can see how it was designed to be attached to a hacksaw handle.
In 1994 a Canadian cook Lorraine Lee in exasperaton "borrowed" her husband's wood working tool to grate zest for her Armenian orange cake recipe. Recovering from their Eureka Moment, the Lees who own Lee Valley Tools, renamed the wood shaver as a kitchen zester. And thus was born the tool that not only made citrus zest into velvet but made grated Parmigiano truly the food of gods. I remember taking a handle version of the Microplane grater to my daughter in Bologna, thinking her Italian friends would be amazed and pleased. I was wrong. On, no it does not grate it properly, I was told. But then, her Microplane grater disappeared and she asked me for another. And then it happened several times more. Now you see them all over Europe, so much so that Microplane has a European division. And like Kleenex, Xerox and iPhone, Microplane is a commonly used noun. Currently the Grace brothers' company designs and produces over 40 tools (and gadgets) solely for kitchen tasks.
Even if you have dedicated precious cupboard or counter space to a food processor, I still think you need a box grater. Using one not only works your triceps a bit, but they are efficient to use, and a heck of lot easier to clean and store. I first graduated to Microplane box graters years ago, and after my first one gave in from much abuse, I love the improvements made with this one. It has five blade styles with a fine and coarse blade on one panel, which I use for zesting, grating chocolate and hard cheeses; a double edged ribbon blade, which makes it a lot easier to make shavings, And then there is a a larger coarse blade panel for apples, cabbage and potatoes as well as large shaver which is perfect for truffles (which I get once every two years), or ginger slices. The handle is easy to hold and if you tilt it like I do when I grate a lot of cheese, the grater stays in the tilted position.I particularly like the sliding plate which holds the grated food until you pull it out over a bowl. The measurement guide on that corner side is helpful, but you have to tap the grater on the counter to get a rough measurement.
As a coda to this discursive history, you should make Lorraine Lee's recipe for the Armenian Orange Cake It is quite an unusual cake with its sandy base and thick batter spread on top. I don't tamp down the shortbread style base layer, merely tap it into place. Use a hand mixer to blend the batter from the remaining crumb mixture. The thick top batter is better spread out by a fork rather than a rubber spatula, as the latter pulls the batter away from the crumb base. And do make the whiopped cream topping that accompanies the cake in the recipe. I always use a Thermapen to test cake doneness, and this one perfect between 195 and 200F It is this cake recipe that created the Eureka Moment in Lorraine's kitchen and why we all have a microplane tool in our kitchen drawer.
Microplane has offered a 20% discount on this model of box grater to KD readers from now until May 17, 2019. Use the code KD20 when you check out.
A very unusual cake which is not too sweet or fudgy, but redolent of orange. Do make the whipped cream topping. Perfect for morning coffee cake too.
Combine sugar, flour, butter, salt, orange zest, and allspice in a medium size bowl.
Blend with a pastry blender, fork or your fingertips until mixture is crumbly, but completely incorporated.
You should have about 5 cups of crumbled mixture.
Take 1/2 of this mixture and spread it over the prepared cake pan.
Stir the baking soda into the sour cream and mix into the remaining crumb mixture.
Add beaten egg and combine thoroughly - use a hand mixer as it is easier.
Pour batter into the pan and sprinkle with chopped nuts.
Cake is done when an an instant read thermometer reads 195-200F.
Serve warm with the following topping:.
Fold in sugar, orange zest and liqueur.
Allow to rest for an hour in the referigerator to combine flavors.
I make the whipped cream topping first and then the cake.
You can make this in an 8 inch (20cm) pan as well, and the cake will be higher, but will still fit.
Don't forget that the 20% discount from Microplane ends on May 17, 2019. Use the code KD20 when you check out.


Julie Prince is the founder and owner of Prince Financial Services, a Seattle based financial planning and wealth management firm. We specialize in working with individuals and closely held business owners. The benefit in working with us is work as trusted partners as you consolidate and organize your finance, set your goals, then implement your plan.


The global ISP selected can align with an existing ISP in real-life operation if you choose but can also be hypothetical. Whe...the ISP given a list of components that it currently supports, and (2) adding additional products and services that the firm has yet to support that may add a competitive advantage or increase performance of the organization.
I have two platforms that don't "talk" with each other. I need a person, capable of writing a python scrip that is executed on server side whenever a user clicks a ...back to the website and print it on pageload. I'm trying to implement Chargebee Hoster Client Portal on a website. Any knowledge about Chargebee API will definitelly be an advantage.
Looking for passionate researchers in the area of healthcare, especially preventive healthcare, who can write good articles on these topics. A formal medical background...Clinic Publications, [fazer login para ver a URL], etc. Apart from writing skills, if the person can design a page to make the articles or infographics more attractive, it will be an added advantage.


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In tax law (and, in fact, law in general) confusion may reign because words are often given a specific definition in a particular context—such as when dealing with a particular statute or regulation. That limited scope may exist even though an identical term is used in a very similar context—such as the same term having different (though somewhat related) meanings for two different provisions of the Internal Revenue Code.
In Chief Counsel Advice 201525010 the IRS looks at the issue of "nonrecourse debt" under the tax law and the fact that the term is used in two very different contexts.
Whether a debt will be treated as a nonrecourse debt for purposes of the allocation of debt to basis in a partnership pursuant to IRC §752.
If the first question is answered in the affirmative and the lender cancels the debt at the time of or after the foreclosure-like event (quite often because there simply weren't sufficient other assets available to satisfy the debt) then the taxpayer has cancellation of indebtedness income under IRC §61(a)(12), potentially excludable from income under §108.
For purposes of determining if a limited liability company taxed as a partnership has cancellation of debt income under § 61(a)(12) or gains from dealings in property under § 61(a)(3) upon foreclosure of its property, do the regulations under § 752 determine if the indebtedness is recourse or nonrecourse to the partnership?
The regulations under § 752 do not determine if a debt is recourse or nonrecourse to a partnership for purposes of determining whether, upon foreclosure of the property, the partnership has cancellation of debt income under § 61(a)(12) or gains from dealings in property under § 61(a)(3).
In the specific situation addressed in the situation an LLC, electing to be taxed as a partnership, had acquired real property secured by mortgages on the property. The LLC had no assets other than those related to the property. However the mortgages on the real estate were just standard mortgages and did not limit the lender to only taking back the secured property if the terms of the mortgage (such as making the payments) were not adhered to and the value of the property was less than the balance of the obligation outstanding at that time. However the members of the LLC gave guarantees on various of those notes.
The LLC ended up defaulting on the mortgages and gave up the property. The property was seized as part of a non-judicial foreclosure under state law and some note holders received nothing as they held junior obligations and the value of the property was insufficient to satisfy those holding the first lien positions. The lenders cancelled those debts.
The LLC reported cancellation of indebtedness income for these amounts and members of the LLC excluded a portion of this cancellation from their income pursuant to IRC §108(a)(1)(B), reducing tax attributes as provided for in IRC §108(b). But a portion of the cancelled debt exceeded the attributes available for reduction, resulting in a permanent tax benefit to those members.
The IRS agent questioned, when looking at the agreements, whether the debts might be nonrecourse debts. In that case the balance of the notes would have been added to the proceeds received from the foreclosure, either reducing the loss claimed or even creating or increasing a gain on disposition. In that situation §108 would not be applicable and no attribute reduction nor permanent tax benefit would arise.
The taxpayers were arguing that the question of whether the debt was recourse or nonrecourse must be decided solely based upon the regulations under §752. The members in question argued they had guaranteed the debts in question and had no right of reimbursement from any other party. Thus, they argued, they bore the economic risk of loss. Under the §752 regulations the debts were to be treated as recourse.
The National Office disagreed that §752's answer was going to govern whether the debt was nonrecourse for purposes of triggering cancellation of debt and the resultant ability to exclude a portion that amount from income. So, the memorandum concluded, the taxpayers were in error in arguing that the analysis stopped once the §752 analysis of "recourse" vs. "nonrecourse" was complete.
However the memorandum did not conclude the debts were nonrecourse, specifically noting that the case that the agent appeared to wish to rely upon did not clearly support a finding that the facts in this case gave rise to a nonrecourse classification. In fact, the memorandum certainly implies that, to the extent the National Office has a feeling regarding which way the matter will be resolved in this case, it likely would be to still find the debts as recourse.
The case illustrates the importance of confirming how broad the definition is that you are using and the risk of assuming just because you "know" the rules that determine an item in one tax context, that those same rules apply in another. The general rule is that if there exists a specific definition applicable to a situation (as there does for debts under §1001 for determining if they are part of the sales proceeds) then that rule is going to apply even if the same term is defined elsewhere under the Code.
If a provision specific definition does not exist, things can get trickier. Sometimes the Court will "borrow" a definition from another provision if it appears reasonable to do so—but advisers must always check the case law to determine if this has been done or, more importantly, if there is case law distinguishing the use in the other section from the one the adviser is looking at.
If there exists no case law then things get more interesting—care must be taken to determine if "reusing" the definition appears reasonable. But if, as in this case, there already exists an alternative definition that is directly on point then, unless the adviser is resolving a clear ambiguity not addressed in the applicable definition that might be handled in the other provision, the adviser needs to apply the definition found that directly applies to the Code section involved.


It is a condition of The Symi Wellbeing Centre that you agree to our Terms & Policies before obtaining a membership, entering our Centre, or partaking in the activities / services that we offer. If you do not agree with these Terms & Policies, you should not be undertaking the services of the Centre.
• You are required to treat all persons and property at the Centre with all due care and respect.
• We recommend you refrain from bringing any valuable personal belongings to our Centre. We are not responsible for any loss or damage to your personal belongings.
• By attending our Centre and participating in yoga and pilates, you will be performing physical activity and exercise which has an inherent risk of personal injury. Your participation is done at your own risk.
• You must inform instructors and staff if you have any injury, illness, discomfort or are pregnant before participating in any class or treatment.
We strongly recommend that you pay close attention to the direction provided by an instructor during any of our classes to ensure that your risk of injury or discomfort while participating in a class is reduced.
Instructors and staff are not medically trained and are therefore not qualified to assess whether students are in good physical condition and/or that students can engage in active or passive exercise without detriment to their health, safety, comfort or physical condition. Students are advised to seek medical advice prior to commencing any exercise program if they are in any doubt about their ability to engage in exercise. You must inform instructors and staff if there are any risks to your health by participating in any classes / workshops / treatments, such as if you have a pre-existing injury, illness, muscle soreness/discomfort or are pregnant, prior to commencement (a "Medical Condition"). Where you have a Medical Condition, we strongly recommend that you seek approval from a medical practitioner to participate in any of our classes. Participating in any form of exercise or therapy at our Centre is done entirely at your own risk.
We currently offer an 8 class / 1 month membership. They are valid for a 1 (one) month period. In the instance classes were left unused for legitimate reasons, please inform the instructors, who will use their discretion to decide whether the membership can be extended until classes are completed.
Memberships, treatments and drop-in classes are non-refundable unless management decide otherwise. Additionally, unused classes on a membership are non-refundable.
Retreat bookings must be placed one month before the start date of the retreat. In the event of cancellation, either by the guest or by the retreat host, a minimum of two weeks notice is required unless unforeseen circumstances arise. A non-refundable 50% deposit is required to secure your place.
Deposits are only refundable in the event that the retreat host cancels the retreat.
Please inform us at least two weeks prior to the retreat of your non-attendance / cancellation.
The Symi Wellbeing Centre team must be notified of your arrival and departure time and vessel, in order to make transfer arrangements to and from your accommodation.
You are required to treat accommodation facilities respectfully. Damages to these facilities caused by you must be paid for, in full, by you. The Symi Wellbeing Centre will not be held liable for damages caused by retreat guests. Additionally, we are not responsible for any accidents or other physical ailments during your stay.
See above for our conditions regarding health / medical issues.
Please inform us of any allergies / dietary preferences, as food will be included throughout the Retreat. Medical or physical reactions after consumption of any food / drink provided throughout the Retreat is entirely your responsibility.