New York Times - May 11, 2014, Room for Debate: Connie Razza - Public pensions are under threat from outright fraud as well as the financial sector's drive to generate higher profits for itself, regardless of the cost to our communities. The public can take simple steps to eliminate this danger. Investments should be put in index funds, which typically outperform actively managed portfolios. A recent comprehensive study of the performance of state pension funds found that the 46 state funds studied could save $6 billion in fees annually, while achieving returns as good or better than their actively managed portfolios. Most privately managed pensions already pursue indexing strategies, through vehicles like Amalgamated Bank's LongView Funds, and successfully secure strong retirement savings for participants. Public pension funds should index a significant portion of their funds under management to save billions while still generating first-rate returns.
Index funds outperform managed portfolios. Relying on them would save on fees and avoid underhanded behavior.
These funds would also save significant amounts in management fees by hiring talented in-house investment managers for significant portions of actively managed pension assets.
Any investment should be presented in plain language in a standardized, easy-to-read template, so trustees and pension participants know exactly what the product does, how it makes money and what its fees and risks are. Like cell phone agreements, all fees should be disclosed up front. Like credit card bills, actual returns and long-term, historical performance should be clearly presented. Oversight of fiduciaries should be bolstered and any who violate their responsibility to retirement funds should be pursued legally. When the State Employees Association of North Carolina hired a pension forensic investigator, they found that the state treasurer Janet Cowell had invested $30 billion in illegal, high-risk funds, causing $6.8 billion in losses. A more robust standing oversight body could have prevented much of that improper investment. The state should aggressively prosecute both pension trustees and private investment managers who put their own benefit above the interest of pension participants. More eyes on the management of retirement assets would help ensure responsible investment strategies and management. Creating a publicly managed pool of retirement funds would invest more residents in pension management, while ensuring that fewer workers would find themselves insecure in retirement. And, increased pension funds make possible more diverse, responsible investments for the actively managed portions of the funds. For instance, funds can take a decisive role in infrastructure investments that will both improve their communities and provide steady, long-term returns.
Behind Frenemy Lines - May 10, 2014, by Jason Stanford - This is a typical day for Greg Abbott's gubernatorial bid: He goes into the office, screws up his own campaign and goes home. If it weren't for his mistakes—Ted Nugent, thanking a supporter who called Wendy Davis "retard Barbie", calling South Texas a "Third-World Country", and his bungled opposition to equal pay come to mind—Abbott would seem to have no campaign at all. But it's when you separate the wheat from the gaffe on education that Abbott's campaign looks like a disaster waiting to happen.
The negative coverage of Abbott's education plan—and boy howdy has there been a lot—is focused on Abbott's mistakes. His education plan cites Charles Murray, whose retrograde views on race and gender got him called a "White Nationalist" by the Southern Poverty Law Center. On page 20, his plan calls for "standardized tests" in pre-K. As a dodge, his campaign spokesmanclaimed that was in the plan "for informational purposes only." And then he cancels campaign events at public schools when the Davis campaign points out that the schools are suing him over funding cuts.
But behind this façade of denials, backpedaling, and obliviousness sits the luckiest man in American politics, because almost no one has bothered to discuss his idea to create "takeover districts" for low-performing schools. He has reportedly modeled his plan on the privatization reforms in New Orleans.
No one argues that schools in New Orleans were turning out Harvard scholars by the boatload, so the legislature created the RSD, a takeover district as Abbott has conceived. Davis also supports recovery districts, but Abbott likes the New Orleans model in which "failing" schools would be run by private charters that promised to get the schools shipshape and back into the public school system within five years.
Before taking a look at the results, we must first figure out what "failure" means, because they keep moving that target. RSD used to takeover any school that failed to get a passing score of 60 on the state performance index. After Katrina, the legislature changed that to allow RSD to scoop up any school that fell short of the state's 87.4 average. The New Orleans private charter district took over 94 schools, 26 of which met the old passing standard. The state redefined failure to mean below average so more schools could get privatized.
Almost a decade later, the takeover district in New Orleans has failed to turn around even one school, so "improvement" became the new goal. Not one school has received an "A" or even a "B" grade. In fact, RSD stopped disclosing the grades their schools received, preferring to publicize percentages of improvement without disclosing the underlying data or that they were cherry-picking the data every year, making it impossible to honestly chart progress. By their original standards, though, all the RSD schools are still failing.
Remember, Louisiana was throwing millions of tax dollars at what were essentially startup small businesses. Fraud and bankruptcy are commonplace, and if you think that's confined to New Orleans, think again.
Integrity in Education and the Center for Popular Democracy looked at 15 states that have charter schools, one of which was Texas and found "rampant fraud, waste and abuse," according to a report released last week. The two groups found numerous cases of embezzlement, misuse of tax dollars, child endangerment, bilking taxpayers for services not rendered, inflated enrollment numbers, and general mismanagement. Private charters are running schools like a business. Unfortunately, that business is Wall Street.
It's never the schools in the wealthy neighborhoods that get taken over. On average, poor children score worse than their wealthier peers. We have always known that, but we cannot get poor children to achieve in school simply by insisting they act like wealthy children.
Now Abbott is using the false dogma of education reform as cover to give up on public schools. Giving up on public schools will not fix public schools, but if Abbott becomes governor, he'll go into the office every morning, screw up public schools, and go home.
MSNBC The ED Show - May 9, 2014 - John Boehner pushed the charter school agenda one step further by supporting legislation to pour even more funding into the program. Ed Schultz, Ruth Conniff, and St. Rep. Dwight Bullard discuss.
On Friday, lawmakers in the House largely missed an opportunity to strengthen oversight of charter schools, passing a bill to encourage charter school growth by boosting federal funding without including several amendments that were offered to increase transparency and accountability. The bill, called the Success and Opportunity through Quality Charter Schools Act, increases federal funding for charters from $250 million to $300 million. The bill received wide bipartisan support—it passed by a overwhelming 360-45— although it is being championed by GOP leaders, who tout charter expansion and "school choice" as a central part of their anti-poverty agenda. "This legislation is about upwards mobility," said majority leader Eric Cantor, who also took the opportunity to bash New York City mayor Bill di Blasio for his position on charter school co-locations.
Joel Pourier, former CEO of Oh Day Aki Heart Charter School in Minnesota, who embezzled $1.38 million from 2003 to 2008. He used the money on houses, cars, and trips to strip clubs. Meanwhile, according to an article in the Minneapolis Star Tribune, the school "lacked funds for field trips, supplies, computers and textbooks." A judge sentenced Mr. Pourier to 10 years in prison. Given the number of years, and the severity of the fraud, over a million dollars might have been saved had there been adequate charter oversight.
For example, in 2012, the former CEO and founder of the New Media Technology Charter School in Philadelphia was sentenced to prison for stealing $522,000 in taxpayer money to prop up a restaurant, a health food store, and a private school.
[New Jersey] officials shut down the Regional Experiential Academic Charter High School after the state found, according to report in the New York Times, "a wide range of problems, including failure to provide special education students with the services required by state and federal law.
Some charter schools have also been caught illegally inflating their enrollment to collect money for students who weren't actually in the schools, while others have been tagged for general mismanagement of funds.
While some of the most egregious cases are found out, leading in some cases to prison sentences as cited above, we have no way of knowing how many similar situations haven't yet come to light. And in most cases, a prison sentence for the wrongdoer is all very well, but it won't get back the money that was supposed to go to educating kids. That's why the report calls for oversight agencies with teeth, able to catch fraud and mismanagement and actuallydo something about it; for charters to face the same transparency requirements public schools do, including following state open meetings and open records laws; and for charters to be governed by elected boards including parents, teachers, and, for high schools, students. Right now, in too many states charters are like the Wild West. Charter advocates like that when it lets them cut costs, increase profits and keep teachers non-union and as powerless as possible, of course. That's why we see so many state legislatures rapidly expanding charters without expanding oversight. They may not like straight-up theft, but it's a risk they're willing to run for all the other benefits of weak oversight.
Reuters - May 8, 2014, by Jennifer Chaussee - Despite a rebound in the U.S. housing market, African-American and Latino neighborhoods remain disproportionately impacted by the real estate crash, with many minorities still underwater on their mortgages, a report showed on Thursday.
The city with the highest rate of underwater homeowners - at 56 percent - is Hartford, Connecticut, where 83 percent of the population is Latino or African American, according to the report by the University of California, Berkeley's Haas Institute for a Fair and Inclusive Society.
Newark, New Jersey came in second with 54 percent of homeowners underwater and 89 percent of the population either Latino or African American, according to the report, which matched 2013 housing data to race and income data for zip codes across the country.
California, the most populous U.S. state, was home to 17 of the country's most underwater zip codes in 2013, the report shows. The predominantly Hispanic Inland Empire region has been hit especially hard, with 35 percent of homeowners underwater, meaning they owed more on mortgages than their homes are worth.
The report also showed that, during the housing bubble, these minority populations were less likely to be sold conventional mortgage loans and more likely to receive sub-prime loans when purchasing homes.
"At the peak of the housing market, the financial industry targeted the African-American and Latino communities with subprime loans," said Peter Dreier, a co-author of the report and professor of urban and environmental planning at Occidental College in Los Angeles. "They were lied to and misled to think they didn't qualify for conventional loans."
The report was released in the blue collar San Francisco suburb of Richmond, where 34 percent of homeowners were underwater in 2013. In neighboring San Pablo, home values remain 50 percent below their peak value in the 2007, just before the housing bubble burst.
In both areas, more than half of all residents are either Latino or African American.
The report comes as Richmond is pushing to implement a controversial program that would allow local municipalities to take over and restructure underwater loans and convert vacant foreclosure properties into affordable housing.
Last September, a federal district judge dismissed a lawsuit Wells Fargo had filed against Richmond challenging the program.
"In the absence of the federal government taking initiative, more and more cities are looking to Richmond to see if they can do what Richmond is doing," Dreier said.
New York Times - May 8, 2014, by Peter Dreier - Recently there's been a lot of happy talk about the nation's housing recovery. Frequent reports about rising prices suggest that the tens of millions of people whose homes lost value just have to wait until the recovery reaches their neighborhood to lift them out of crisis. But this supposed housing recovery is bypassing many of our cities and towns.
The total value of America's owner-occupied housing remains $3.2 trillion below 2006 levels. According to Zillow, a real estate database, 9.8 million households still owe more on their mortgages than the market value of their homes. That's one-fifth of all mortgaged homes. Without government intervention, many of them are at risk of joining the almost five million households that have already suffered through foreclosure since the housing bubble burst in 2007.
With my colleagues Alex Schwartz of the New School and Gregory Squires of George Washington University, I have identified the 15 metropolitan areas, 100 cities and 395 ZIP codes with the highest proportion of underwater mortgages.
How bad is it? More than 10 million Americans, spread across 23 states, live in ZIP codes where between 43 percent and 76 percent of homeowners are under water. The biggest concentrations are in Georgia, Florida, Illinois, Michigan and Ohio. The cities in the worst shape are Las Vegas, Atlanta, Jacksonville, Orlando and Chicago. Places with so many underwater homes are toxic; they depress the value of surrounding homes and undermine local governments' fiscal health.
The blame for this tragedy lies mostly with banks' risky, reckless and sometimes illegal lending practices. The story is a familiar one. In the late 1990s and early 2000s, millions of Americans bought or refinanced homes in an overheated market. Mortgage brokers lied or misled borrowers about the terms of these mortgages, often pushing borrowers into high-interest subprime loans, even when they were eligible for conventional mortgages.
Not surprisingly, the nation's worst underwater areas are disproportionately in black and Latino neighborhoods. In almost two-thirds of the hardest-hit ZIP codes, African-Americans and Latinos account for at least half of the residents.
The banks' risky loans eventually came crashing down, devastating communities and causing financial havoc. The federal government rescued the banks, but nobody came to the rescue of the communities the banks left behind.
The best solution to this quagmire is for banks and other financial institutions to modify underwater mortgages to their current market value, an approach called "principal reduction." If lenders rewrote the loans to reflect fair-market values, owners would have lower monthly payments, which would free them to put millions of dollars into local economies. Cities would have more stable property tax revenues, and lenders would ultimately benefit by having fewer delinquent loans.
Of course, many banks no longer own the loans they made. They pooled large numbers of subprime loans into private securities and sold them. The companies that service these securities generally refuse to countenance the idea of "principal reduction." Yes, some homeowners have been able to persuade lenders to reset their loans, but most get the cold shoulder or a bureaucratic runaround.
In some cities, though, nonprofit lenders, like New Jersey Community Capital and Hogar Hispano, have stepped into the void, raising capital and purchasing troubled loans in order to modify them on affordable terms. But too few loan holders have been willing to sell to these homeowner-friendly groups.
In 2012, some of the biggest banks signed a settlement agreement with 49 state attorneys general to modify mortgages, but many of them continue to heap abuse on their customers, and sufficient relief has not reached trapped homeowners.
The Obama administration created several initiatives to help troubled borrowers, but these programs do not require banks to reset loans as a condition of getting federal funds. The government's Home Affordable Modification Program has helped only one-quarter of the four million homeowners it was supposed to reach.
Worse, the federal government has actually been an obstacle to reform. The Federal Housing Finance Agency, which oversees Fannie Mae and Freddie Mac, has refused to allow these two mortgage giants to reduce the principal on underwater mortgages that they own or guarantee. All it would take is for President Obama's new appointee as F.H.F.A. director, former Representative Melvin Watt, to change the policy, an action that does not require congressional approval. He should do so immediately.
Meanwhile, faced with this predicament, some municipalities have been trying to take matters into their own hands. Late last year, Richmond, Calif., was the first city to develop a plan to use its power of eminent domain to buy underwater mortgages at their current market value and to refinance them, but many other localities are likely to follow. A number of responsible for-profit and nonprofit lenders stand ready to do business with them so that local governments don't have to use tax dollars to purchase these loans.
Dealing with this problem on a city-by-city basis may not be the most efficient way to confront a national crisis, but in the face of Wall Street intransigence and federal indifference, cities have had to find their own way to restore the lost wealth of their constituents.
While there are plenty of other troubling issues surrounding charter schools — from high rates of racial segregation, to their lackluster overall performance records, to questionable admission and expulsion practices — this report sets all those admittedly important issues aside to focus squarely on activity that appears it could be criminal, and arguably totally out of control. It does not even mention questions raised by sky-high salaries paid to some charter CEOs, such as 16 New York City charter school CEOs who earned more than the head of the city's public school system in 2011-12. Crime, not greed, is the focus here.
In short, the report is about as apolitical as can be imagined: It is narrowly focused on a white-collar crime wave of staggering proportions, and what can be done about it within the existing framework of widespread charter schools.
Lawmakers created charter schools to allow educators to explore new methods and models of teaching. To allow this to happen, they exempted the schools from the vast majority of regulations governing the traditional public school system. The goal was to incubate innovations that could then be used to improve public schools. i The ability to take calculated risks with small populations of willing teachers, parents, and students was the original design. With so few people and schools involved, the risk to participants and the public was relatively low.
This is not an uncommon occurrence in our nation's history. In the past—in some cases, our very recent past—industries such as banking and lending have outgrown their respective regulatory safety nets. Without sufficient regulations to ensure true public accountability, incompetent and/or unethical individuals and firms can (and have) inflict great harm on communities.
• Charter operators using public funds illegally for personal gain; • School revenue used to illegally support other charter operator businesses; • Mismanagement that puts children in actual or potential danger; • Charters illegally requesting public dollars for services not provided; • Charter operators illegally inflating enrollment to boost revenues; and, • Charter operators mismanaging public funds and schools.
Stevens was not just expressing a nebulous hope. The report also offered a set of proposals on how to go about reining in the abuses. Initial suggestions on how to respond to each kind of abuse are presented in each of the six areas mentioned above, but there is also a comprehensive framework integrating them into a coherent whole.
The report's first proposal is that all states should establish an oversight "Office of Charter Schools." It "should have the statutory responsibility, authority, and resources to investigate fraud, waste, mismanagement and misconduct," including the authority to refer findings for prosecution. It should have "an appropriate level of staffing" so that "The ratio of charter schools to full-time investigators employed by the Office should not exceed ten to one." It should have the power to place distribution of charter school funds on hold. And it should have the authority to intervene in funding or other decisions made by charter authorizing entities if they are violating state or federal law.
A third proposal is to require public online availability of each charter school's original application and charter agreement.
Not surprisingly, a number of proposals target those running charter schools. Specifically, regarding charter school governing board members, the report proposes: 1) Require them to live in close proximity to the school/s physical location. 2) Require boards to be elected "with representation of parents (elected by parents), teachers (elected by teachers) and in the case of high schools, students (elected by students)." Other board members should be "residents of the school district in which the school/s operate." 3) Require board members to file full financial disclosure and conflict-of-interest reports, similar to those required of traditional school district board members — and post them online on the school's website. 4) Hold board members legally liable for fraud or malfeasance occurring at the school or schools that they oversee.
More broadly, charter schools — and the oversight entities that authorize them — should be publicly transparent in the following ways: 1) A full list of each charter school's governing board members, officers and administrators with affiliation and contact information should be available on the school's website. 2) Minutes from governing board meetings, the school's policies, and information about staff should be available on the school's website. 3) Charter schools should be fully compliant with state open meetings/open records laws. 4) Charter school financial documents should be publicly disclosed annually, on the authorizer's website, including detailed information about the use of both public and private funds by the school and its management entities. 5) Charter schools should be independently audited annually, with audits published on the school's websites. 6) All vendor or service contracts over $25,000 should be fully disclosed. No such contracts should be allowed with any entity in which the school operator, or any board member, has any personal interest.
Education Week - May 7, 2014, by Katie Ash - An examination of charter schools in 15 charter markets across the United States has exposed nearly $100 million in losses due to fraud, waste, and abuse, says a report from Integrity in Education and the Center for Popular Democracy.
Education Opportunity Network - May 7, 2014, by Jeff Bryant - When members of the U.S. House of Representatives consider, beginning today, a bill to incentivize the expansion of charter schools, you can expect there to be a lot of heat but not very much light in their discussion of the need for more of these institutions.
In today's climate of trumped up political truisms (remember "deficit hysteria?"), the supposed necessity of charter schools is just the latest one to hit The Hill.
The fact that the House vote on the HR 10 coincides with the president's designation of a special week for charters tells you the marketing campaign for these schools has been very carefully orchestrated.
But upsetting the ad campaign are a number of recent revelations showing that among "what is possible" from charter schools is a lot of bad education, ridiculous hype, wasted resources, and widespread corruption.
For sure – and let's get this straight from the get go – there are always a few "charter school success stories" that can be cherry picked from the tree, but that's not the point. After all, imagine an advocate for traditional public schools pleading his case saying, "But look at this great public school over here." He'd be mocked in the media and shamed by politicians. The point is that after years of studies about charter schools, there is not really any definitive proof of any "charter magic" they bring to the field.
In the meantime, look at what's being introduced . . .
Opening the truth telling about charter schools was a recent study from the Economic Policy Institute on a call for public schools to be replaced by charter schools in Milwaukee, Wisconsin. Milwaukee, you should note, is the city that has experienced the nation's longest running experiment, more than 20 years, with charter schools and vouchers as replacements for traditional public schools. The consensus view is that charter schools in Milwaukee do no better than the public schools they replace, and many of the charter schools that perform the worst are never held accountable and continue to remain open after years of failure.
Despite this poor performance, Rocketship executives are bent on an "unshakeable pursuit of large-scale growth." But instead of good education practice, what drives the Rocketship model is profit. As the report explained, along with a test-driven instructional method, the Rocketship model relies heavily on substituting extensive online instruction for personal instruction from teachers. However, this model leads to clear conflicts of interest when the charter network partners with its own for-profit providers of curricula, and two leaders of the charter venture both sit on Rocketship's Board and are primary investors in a for-profit company that provides the math curriculum used by Rocketship.
Is this really a model of schooling we want spread across America?
Another outcome of the push for charter schools is the circulation of unfounded and unwarranted rhetoric to support them. Demands for more charter schools, and more money for charter schools, are often justified by suspect information masquerading as "research" and inflated arguments about their financial needs.
The report calling for more funds for charter schools found that in 2011, charter schools received $3,059 less per student than traditional public schools. "Shocking," wrote one of the report authors on his personal blog.
Further, as charter schools expert and Western Michigan University professor Gary Miron explained to a blogger for Education Week, "This is not research that's helping draw good policies." As it turns out, based on the data, charter schools often get less money because they don't provide many of the services traditional public schools do, in particular, special education services, student support services such as counseling and health, vocational education, and transportation.
The report, " Wait, Wait. Don't Mislead Me! Nine Reasons to Be Skeptical About Charter Waitlist Numbers," caution that the methods for obtaining the waitlist data are not transparent, there's no means of verifying the results, and waitlist record-keeping is chronically unreliable – for instance, charters often count as "waiting" applicants who apply to enter into grade levels for which charters provide no entry. Also, a small number of very popular charters disproportionately account for the charter waitlists, while traditional public schools – which are not allowed to turn away applicants or, as with popular magnet schools, offer selective enrollment – are not given a "meaningful comparison" in the charter school data.
So as charter proponents continue to inflate their cause, the facts continue to deflate it. Maybe we've had enough of this shameless hype?
At her blog at The Washington Post, Valerie Strauss cited some of the most egregious examples including a Washington, DC-based charter that used public tax dollars to cover travel-related expenses, membership dues and dinner tabs at an exclusive club, and slew of bills from sources as diverse as wine and liquor stores, Victoria's Secret, and a shop in France frequented by the charter school operator and his wife.
Rigorous oversight from officials solely dedicated to charters and an annual auditing process. Increased transparency through public access to records, meetings, and documents and required disclosure of finances and vendor relationships. Stricter governance from board members who live in reasonable proximity of where charter schools operate and who are accountable to the public.
Given the situation, these recommendations seem all too reasonable.
Despite these urgent and well-founded calls for a change in direction on charter schools, public officials still seem intent on pursuing bad policy.
In Pennsylvania, credit-rating agency Moody's has warned that charter expansions promoted by the state endanger the financial livelihood of Philadelphia Public Schools, the state's largest school district.
And inside the Beltway, Members of Congress, U.S. Senators, and state governors are feted by the well-financed backers of charter schools as being "champions" of good education.
But with these recent disclosures, and others that are sure to come, about the reality of charter schools, there's every reason to believe that a tipping point in the debate over their fate is drawing nigh.


text:
Q: Let $N$ be a positive integer that ends in $9$, what are all the possibilities for the last two digits of $n^{10}$? The forms of the powers would be $(10x+9)^{10}$. This is congruent to $10×10x×9^9+9^{10}$, and this becomes $100×9^9+9^{10}$. We need the last two digits, so we only need to consider $9^{10}$, which ends in $01$. Am I correct?

A: You can do $(10x + 9)^9 \equiv 10*10x*9^9 + 9^{10}\mod 100$ to get the last two digits.
Or you can do $10x + 9 = 10y -1$ where $y = x+1$ and so
$(10y-1)^9 \equiv -10*10y + 1 \equiv -100y +1 \equiv 01 \mod 100$.
so last two digits are $01$.
==== Argh.... well if you ever want the last 3 digits ... read on ====
Hint: If $N$ ends with $9$ then $N = 10x -1$.
So $N^{10} = (10x)^{10} - ..... + \frac {10 2}(10x)^2 - 10(10x) + 1$
which modul $1000$ is
$N^{10} \equiv 4500x^2 - 100x + 1 \equiv 500*x^2 - 100x + 1 \mod 1000$.
If $x$ is odd then $500*x^2 \equiv 500 \mod 1000$ and if $x$ is even then $500x^2 \equiv 0 \mod 1000$.
And if $x \equiv k \mod 10$ then $-100k \equiv (10-k)*100\mod 1000$
If $k$ is even then last three digits are $(10-k)01$.
If $k$ is odd then the last three digits are $(5-k)01$.
So the last three digits are $m01$ for any even $m$.
In particular if the last two digits of $N$ are: then the last three of $N^3$ will be:
$99:: 001$
$09:: 401$
$19:: 801$
$29:: 201$
$39:: 601$
$49:: 001$
$59:: 401$
$69:: 801$
$79:: 201$
$89:: 601$.

redpajama_set_name: RedPajamaStackExchange


TOWN OF HOLBROOK vs. TOWN OF RANDOLPH.
CIVIL ACTION commenced in the Supreme Judicial Court for the county of Suffolk on March 31, 1975.
Following determination by commissioners appointed pursuant to St. 1885, c. 217, Section 13, the case was reported by Wilkins, J.
William J. Carr for the defendant.
1975, asking this court to appoint three commissioners to resolve its dispute with the town of Randolph (Randolph) over the costs of operating and improving the towns' joint water system. The complaint particularly attacks the requirement in Section 13 that the "charges and expenses of the construction and maintenance and running of the joint water works and appurtenances, shall be borne and paid equally by the towns which unite and jointly act . . .." The complaint requested that Section 13 be construed to require the sharing of costs and expenses in proportion to the towns' relative populations, or on some legal or equitable basis other than "equally," as provided by the statute.
Commissioners were appointed, and evidentiary hearings were held. The commissioners' report, subsequently filed with this court, recommended that "St. 1885, c. 217, Section 13 be interpreted to require that the costs of operating and improving the joint water system for Randolph and Holbrook be paid fifty percent by Randolph and fifty percent by Holbrook." This is the apportionment which the two towns have used since the enactment of St. 1885, c. 217. Detailed findings of fact were made by the commissioners. Holbrook moved to recommit the commissioners' report and filed its objections to it. Randolph moved that the report be confirmed.
A single justice of this court denied Holbrook's motion to recommit, overruled the objections to the report, and allowed Randolph's motion to confirm the commissioners' report. None of these rulings is challenged before us. Accordingly, both parties' briefs are now addressed to "a determination of what judgment should be entered in light of the Commissioners' Report."
We conclude that judgment shall enter declaring that the charges and expenses of the construction, maintenance and running of the joint water works and appurtenances shall be borne and paid equally by Randolph and Holbrook.
The commissioners' "Findings of Fact," which neither town objected to, show that Randolph developed more rapidly than Holbrook after World War II, due in part to better access to and from Route 128. Of a combined population of 40,918 in 1975, Holbrook's percentage was 28.86% and Randolph's was 71.14%. In tests made in April and May, 1975, to determine the water usage ratio between the towns, Randolph used 76.2% and Holbrook, 23.8%.
With one exception immaterial to this case, the two towns have financed capital construction and improvement costs on an equal basis since the joint water system was authorized in 1885. [Note 2] The operating costs of the joint board of water commissioners of Holbrook and Randolph have been shared also on a "50-50" basis.
Between 1885 and 1972, no disputes appear to have arisen over the sharing formula. In 1972, however, the Holbrook representatives on the joint board began to seek an adjustment of the "equal" arrangement required by St. 1885, c. 217, Section 13. Bills to amend c. 217, Section 13, were filed in the 1974 and 1975 sessions of the Legislature without success, which gave rise to the instant complaint. One reason advanced for the proposed change was that the estimated costs of improvements to the joint system, deemed vitally necessary by the commissioners, would be $12,000,000 over a period of several years.
The "Recommendations" section of the commissioners' report also addressed the legal questions raised by Holbrook's complaint. Looking to the requirement of St. 1885, c. 217, Section 13, that "the matter in controversy shall be determined by three commissioners," the commissioners construed their duty "to include not only the making of findings of fact but also to determine the questions of law as well." The commissioners also stated "that such determinations and rulings are advisory only and subject to revision by the Court."
Concerning St. 1885, c. 217, Section 13, the commissioners were of the view that equal apportionment was contemplated; that the towns have so interpreted the statute for eighty-seven years; and that the statute is not susceptible "to an interpretation that `equally' means anything different than fifty percent each in the case of Randolph and Holbrook."
We turn first to the dispute between the parties as to the significance, if any, of the commissioners' interpretation of the meaning of the statute, c. 217, Section 13. Randolph urges that this ruling of law by the commissioners should be given special consideration by this court, by reason of specific language of the statute. Randolph relies on language in County Comm'rs of Hampshire, petitioners, 140 Mass. 181, 182 (1885), in which this court spoke of the "duty" of such commissioners to make rulings of law. Holbrook argues that this court is the sole and ultimate arbiter of the interpretation and constitutionality of the Commonwealth's statutes, Cleary v. Cardullo's, Inc., 347 Mass. 337, 344 (1964), and that the rulings of the commissioners are of no significance.
stretched beyond the fair meaning in order to relieve what Holbrook argues is a hard case. See Westgate v. Century Indem. Co., 309 Mass. 412, 415 (1941); King v. Viscoloid Co., 219 Mass. 420, 425 (1914). The statute is clear beyond dispute that costs must be borne and paid equally by the two towns.
Holbrook asserts that this interpretation which requires "50-50" payments renders the statute unconstitutional in that it denies Holbrook and its inhabitants due process of law and equal protection of the law. Randolph asserts that Holbrook has no standing, as a municipal corporation, to make such a challenge against its parent State under the Fourteenth Amendment to the United States Constitution. Holbrook responds that it has standing to act, at least as parens patriae, on behalf of its citizens. We need not address the issue of standing further since we conclude that Holbrook's claim of unconstitutionality has not been established.
For purposes of discussion, we accept the premise, offered by Holbrook, that a statute which was valid at one time may become void at a later time because of altered circumstances, and that such altered circumstances can take the form of a change in economic conditions. See generally Vigeant v. Postal Tel. Cable Co., 260 Mass. 335, 342-343 (1927). However, even if we assume that the Legislature were to consider passage of the statute at the present time, including the present greatly disproportionate use of water between the towns, unconstitutionality has not been shown.
presumption is indulged in favor of the validity of an act of the General Court. Enforcement of such legislative enactment will not be refused unless its conflict with some provision of the Constitution is established beyond reasonable doubt.' Campbell v. Boston, 290 Mass. 427, 429 (1935). This is particularly the case with economic and remedial social enactments. Commonwealth v. Henry's Drywall Co., 366 Mass. 539, 542-544 (1974). In this sphere the burden is on the plaintiffs to make factual showings that the statute is irrational in its operation, and it has been our frequently stated rule that such a statute will not be set aside as a denial of due process `if any state of facts reasonably may be conceived to justify it.' Id. at 542."
Applying this standard of review, we find that Holbrook has not met its burden of proving that the statute is at the present time utterly without rational justification. Indeed, it is clear from the commissioners' findings that the Legislature, if it considered the legislation at the present time, might consider, inter alia, the following facts as justification for an equal sharing of costs between the two towns: that Holbrook derives substantial advantages from the joint water system, and that Holbrook cannot meet its own water needs without it; that Randolph has the larger water department; that more of the joint system's tax exempt property lies in Randolph than in Holbrook; and that police and fire protection, as well as public works maintenance, falls more heavily on Randolph.
If Holbrook is correct in its contention that the statute works unfairly against Holbrook and its inhabitants, it is clear that the remedy does not lie with this court. The matter, if it is to be pursued further, is for legislative consideration.
The case is remanded to the county court where a judgment shall be entered consistent with this opinion.
[Note 1] Section 13 of St. 1885, c. 217, reads as follows: "The damages arising from the joint taking by said towns, or by such of them as unite and jointly act, of any waters, lands, rights of way or easements or from any other thing done by such towns acting jointly, and the cost, charges and expenses of the construction and maintenance and running of the joint water works and appurtenances, shall be borne and paid equally by the towns which unite and jointly act; and such towns shall jointly own, hold and use the same; and each of such towns shall be entitled to an equal share of said waters [emphasis added]: provided [emphasis original] in case all of said towns accept this act, and at any time thereafter it becomes necessary, or it is deemed desirable, to increase the storage capacity and water supply of said Great Pond by erecting new dams or other new structures, the expense of the construction and maintenance thereof and all damages resulting therefrom, shall be borne and paid by the said towns in proportion to the benefits received by each town from such increase of storage capacity and water supply, reference being had to the existing condition of said towns at the time of the erection of said new dams or other structures. In case the said towns which unite and jointly act, or their officers or agents, appointed as provided in this act, cannot agree in any matter arising under or in carrying out the purposes of this act, then the matter in controversy shall be determined by three commissioners, to be appointed by the supreme judicial court, upon application of either of such towns, through its said officers or agents, and notice to the others, whose award when accepted by said court, shall be binding upon all parties."
[Note 2] In 1971, construction of a pumping station at the Richardi Reservoir was financed by the towns of Holbrook, Randolph, and Braintree.


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Sword Art Online - Fairy Dance
Author(s): HAZUKI Tsubasa, KAWAHARA Reki
Genre(s): Action, Adventure, Drama, Fantasy, Manga, Romance, Shounen
Total chapters: 5
The year is 2022. Mankind has finally perfected virtual reality. And within the VRMMORPG (Virtual Reality Massively Multiplayer Online Role Playing Game) Sword Art Online, there was a player called Kirito. While he was enjoying the world of SAO, he and the other 10,000 logged-in players all received a frightening message from the Game Master-that the only way to escape from that world was to clear the game, and that a game over within the game would mean their death in the real world. That was the frightening true story behind this game. Kirito was one of the first players to accept this "truth", and began his solo play, refusing to form a party, as he threw himself into the never ending battles that lay before him...
Sword Art Online - Fairy Dance Chap 6

redpajama_set_name: RedPajamaCommonCrawl


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University of Cambridge > Talks.cam > Wolfson College Science Society > An evolutionary perspective on why health inequalities exist.
An evolutionary perspective on why health inequalities exist.
Prof Rebecca Sear ( London School of Hygiene & Tropical Medicine)
Friday 07 June 2019, 17:45-19:10
Wolfson College, Gatsby Room.
If you have a question about this talk, please contact Dr Antonio M. M. Rodrigues.
Clear health inequalities exist within countries, with the consequence that more advantaged individuals tend to live longer than disadvantaged individuals. This difference in lifespans appears partially driven by differences in behaviour, in that more advantaged people tend to adopt healthier lifestyles (less smoking, more exercise, healthier diets) than disadvantaged individuals. But what explains these differences in behaviour?
An evolutionary perspective predicts that variation in environmental factors will cause variation in behaviour. With respect to health inequalities, the evolutionary framework of life history theory can be used to predict that, in 'harsh' environments (such as those experienced by disadvantaged individuals), behaviour will shift to become more present-oriented and less focused on the future; whereas in more 'benign' environments (such as those experienced by advantaged individuals), individuals will be more likely to prioritise health in long-term rather than the present. (Note that this evolutionary perspective requires no differences in genetic make-up between groups).
Evidence will be presented during this talk to show that the predicted differences in behaviour are seen in environments of more or less 'harshness' in the UK. This evolutionary perspective results in a compassionate approach to public health which focuses on changing features of the environment, rather than on individual behaviour change, as the solution to public health concerns. Such public health approaches which focus on environmental change have been described as 'Jedi public health' by the sociologist Arline Geronimus.
This talk is part of the Wolfson College Science Society series.
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Lecture 3: Consistency results. Spectral methods, Calculus of Variations methods, PDE methods. Part 2 Rothschild Distinguished Visiting Fellow Lecture: Metamaterials: composite materials with striking properties Jennifer Lee: A personal selection Addressing health: sickness and retirement in the Victorian Post Office The clinical effectiveness of sertraline in primary care and the role of depression severity and duration: The PANDA pragmatic randomised controlled trial. The role of uncertainty and sensitivity analysis in patient-tailored cardiovascular models


-Entities that may be affected by the new provisions include, but are not limited to, charities, churches, state and local governments, Indian tribal governments, qualified pension plans, individual retirement accounts, and similar tax-favored savings arrangements.
-Prohibited tax shelter transactions include (a) transactions that are identified by the IRS as potentially abusive "listed" tax avoidance transactions pursuant to Code Sections 6707A(c)(2) and 6011, and (b) reportable transactions that are (i) within the meaning of § 1.6011-4(b)(3) of the Income Tax Regulations, and (ii) transactions with contractual protection within the meaning of § 1.6011-4(b)(4) of the Income Tax Regulations.
-A tax-exempt entity, if subject to these rules and if a party to a prohibited tax shelter transaction, must disclose to the IRS (a) that such entity is a party to the prohibited tax shelter transaction; and (b) the identity of any other party to the transaction which is known to such tax-exempt entity.
Managers and trustees of tax-exempt entities conducting any activities that are more than plain vanilla activities should review these requirements to avoid penalties under these rules.
Charlotte Gee's husband died in 1998. He was the owner of an IRA. Charlotte then had the IRA, with a balance of $1,010,998, transferred to her own separate IRA. Charlotte was age 51 at the time.
In 2002, Charlotte directed that a $977,887.79 distribution be made to her from her IRA. She was under age 59 ½ at the time.
APPLICABLE RULE 1: Section 72(t) imposes a 10-percent penalty tax on distributions on IRAs received by beneficiaries under the age of 59 ½.
APPLICABLE RULE 2: Section 72(t)(2)(A)(ii) provides an exception to the 10-percent penalty tax for distributions "made to a beneficiary (or to the estate of the employee) on or after the death of the employee."
THE ISSUE: Can Charlotte use APPLICABLE RULE 2 to avoid a 10% penalty tax under APPLICABLE RULE 1 for her distribution? In a recent Tax Court case, Charlotte argued that the funds from her deceased husband's IRA did not lose their character as funds from her deceased husband's IRA, even though she rolled them over to her own IRA - thus, she should be able to use the APPLICABLE RULE 2 exception.
THE RESULT: The 10-percent penalty tax (here, $97,789) will apply. Once the funds were put in her IRA, they became part of her IRA and thus distributions later made to her were not distributions to a beneficiary after the death of the IRA employee.
The only good news for Charlotte in the Tax Court opinion was that the Court found reasonable cause for Charlotte's erroneous reporting. Thus, the 20% accuracy related penalty will not apply to her.
Charlotte T. Gee, et vir. v. Commissioner, 127 T.C. No. 1 (2006).
Generally, when someone gives property to charity, to get an income tax deduction for the contribution they have to give their entire interest in the property, not just a partial interest. However, there is an important, but often overlooked, exception to this partial interest limitation that allows contributors to transfer a remainder interest in a residence or farm to a charity. A remainder interest in property means that someone is allowed the use of the property for their lifetime or for a term of years, and at the expiration of that term, the "remainder interest" then passes to the person or entity designated to receive the remainder interest.
Certain tax advantages accrue to the contributor in the circumstances. First, the contributor gets a current income tax deduction, even though he or she can continue to use the property and the property doesn't pass to the charity for many years. Second, the contributor can gift a life interest in the property to a third party along with a remainder interest to charity - this reduces the value of the taxable gift to the recipient of the life interest. Lastly, the charity gets immediate title to what is hopefully an appreciating asset - while the charity will not get possession of the property immediately, it is guaranteed to receive the remainder interest even if the contributor later changes his or her mind.
In regard to what residences may be transferred, the only requirement is that the property be a residence of the contributor. Thus, a second home or vacation home can qualify as a personal residence for this purpose. Even a yacht can qualify if it is used by the contributor as a residence.
There are some tricky aspects to these contributions. First, the transfer of the remainder interest must be by deed, and not by a trust. Second, there cannot be any restrictions on the remainder interest. For example, the contributor cannot require the remainderman to consent to any sale of the underlying property. Lastly, in determining the amount of the charitable contribution for deduction purposes, straight-line depreciation is calculated into the valuation, making estimates of future value, and allocations between depreciable and non-depreciable property important.
The IRS intends to eliminate the jobs of almost half of the lawyers who audit gift and estate taxes. The IRS presently has 345 estate tax lawyers. The jobs of 157 of them will be cut in less than 70 days.
Kevin Brown, an IRS Deputy Commissioner, indicated that the staff cuts are occurring because far fewer people are now subject to estate taxes under the legislation enacted a few years ago than was previously the case. Others however, believe that the cuts are an attempt to effect estate tax repeal through the back door - that is, to significantly reduce audit activity on wealthy Americans.
Whether the staff cuts will have any impact on transfer tax enforcement depends on which side you believe. If there has been a significant reduction in audit activity due to the estate tax changes, then perhaps the staff cuts will not have much of an impact on enforcement. However, if audit activity has not been substantially reduced by reason of the tax cuts, then one would expect the staff cuts to hamstring the IRS in its enforcement efforts. Of course, even if less returns are being filed, the IRS could still retain the audit personnel and then simply conduct more audits on a percentage basis of all returns filed. However, Brown indicated that the incremental benefit of auditing more estate tax returns would not produce enough revenue to be worth the cost.
A typical aspect of a sale of a business is that the SELLER agrees to not compete with the buyer in a geographic area or with existing customers of the seller for a period of time. Fla.Stats. §542.335 provides a framework for when such covenants will be enforceable.
Under a prior statute, Florida case law [Flatley v. Forbes, 483 So.2d 483 (Fla. 2d DCA 1986)]held that such covenants by a BUYER of a business were not enforceable, since there was no applicable exception for a buyer's covenant under Florida's limits on restraints of trade. This issue recently came up again when a buyer of a business promised not to go after the business of the Walt Disney World Company and its affiliates for 10 years, which business was retained by the seller.
The Appeals Court reexamined the issue, since the applicable statute had been rewritten after the Flatley case. The newer statute specifically addresses the enforcement of such covenants when made by a seller, but is silent as to buyer covenants. Nonetheless, the 5th District Court of Appeals held that such covenants when made by a BUYER can be enforceable.
Case: Henao v. Professional Shoe Repair, Inc. and Restrepo, 5th District. Case No. 5D05-2348. Opinion filed May 26, 2006.
If a decedent's estate is subject to estate taxes at his death, the taxes are generally due in full 9 months after the date of death. However, to avoid the need for a "fire sale" liquidation of businesses, Section 6166(a)(1) of the Code permits an executor to elect to pay part or all of the estate tax imposed by section 2001 in two or more (but not exceeding ten) equal installments if a decedent was a citizen or resident of the United States on the date of death and the interest is a qualified closely-held business.
Only the taxes on assets actively used in a trade or business qualify - passive assets do not. The issue often comes up that if the decedent owns real estate, but has agents, employees, or independent contractors involved in its use and management, whether the decedent (or the applicable company owned by the decedent that owns the real property) has the requisite "active" business involvement to qualify for Secton 6166 treatment.
In a recently issued Revenue Ruling, the IRS notes that the fact that some of the real estate activities are conducted by third parties such as independent contractors who are neither agents nor employees of the decedent, partnership, LLC or corporation, will not prevent the business from qualifying as an active trade or business so long as these third-party activities are not of such a nature that the activities of the decedent, partnership, LLC or corporation (and their respective agents and employees) are reduced to the level of merely holding investment property. Often, however, day-to-day real estate operations and activities are performed by independent contractors, such as property management companies. If a decedent, partnership, LLC, or corporation uses an unrelated property management company to perform most of the activities associated with the real estate interests, that fact suggests that an active trade or business does not exist.
-The extent to which the decedent (or agents and employees of the decedent, partnership, LLC, or corporation) handled tenant repair requests and complaints.
The Revenue Ruling advises that this is not an exclusive list of all applicable factors, and no one factor is dispositive.
Rev. Rul. 2006-34, 2006-26 IRB 1171, 06/22/2006.
If a taxpayer investor incurs capital gains in a year, typical tax planning involves also selling securities that are presently at a loss, to generate losses to offset gains and reduce taxes. After the loss property is sold, taxpayers often want to reacquire the property because they still consider it a good investment. However, Congress believes it is inappropriate to get a tax loss if you sell a security and then immediately buy it back. Thus, under the wash-sale rule, if an investor, within 30 days before or after the day of the sale of a security at a loss, purchases a "substantially identical" security, the loss on the sale is disallowed.
a. Incurring mutual fund losses while maintaining market exposure through an ETF. If a taxpayer sells a loss position in a mutual fund, and then reacquires the mutual fund within the wash-sale period, the wash-sale rules will disallow the loss. If the taxpayer wants to continue the market exposure that was provided in the mutual fund, it should be able to buy an ETF with similar market coverage. Since the ETF will likely not be a "substantially identical" security to the mutual fund shares, this substitution of the mutual fund shares for shares of an ETF should not be subject to the wash-sales rules.
b. Incurring a sector ETF loss while maintaining market exposure to that sector. If a taxpayer sells a loss position in a market sector ETF, the taxpayer can maintain similar market exposure by acquiring directly several of the stocks in the sector that were owned in the ETF and that made up the largest positions in the ETF. While the taxpayer will still be less diversified in the sector than through the ETF, this should still allow for materially similar market exposure (at least until the wash-sale period expires and the ETF can be reacquired.
c. Swap one ETF for another. If a taxpayer sells a loss ETF, it may be able to find an ETF that is issued by a different company that has fairly similar market coverage. This should get the taxpayer around the wash-sale rule, although there is some uncertainty as how how different the ETFs need to be.
The alternative minimum tax (the "AMT") was initially aimed at wealthy taxpayers who qualified for significant income tax deductions and thus paid little or no income tax. In the AMT computation, such deductions and other tax preference items are not allowed or only partially allowed, and if after not allowing for such items a higher AMT tax is due than the regular income taxes, the higher AMT tax must be paid.
The number of taxpayers who are subject to AMT tax has increased significantly, as Americans earn more income and incur higher deductions. In 2006, Congress increased the income thresholds for its application, but unless such increases are extended, in 2007 the exemption levels will drop to the levels of 2000, subjecting many more people to the AMT.
-taxpayers who claim itemized deductions for state or local taxes, miscellaneous deductions, or have large families are more likely to have to pay the AMT. This is because these are the most often used preference or add-back deductions that are disallowed or reduced in the AMT computation. This in turn leads to residents of some states having a much higher proportion of their residents being subject to AMT than others. For example, residents of states with high local tax burdens (California, New Jersey, New York) are taking more income tax deductions for those items, and thus more of them are subject to AMT when those deductions are not allowed for AMT purposes. In 2004, about 55 out of every 1,000 taxpayers in New Jersey paid AMT. In the same year, this was as low as 6 or 7 out of 1,000 in states with low local taxes.
-the number of taxpayers who will be subject to AMT in 2007 if the 2006 exemptions are not extended will increase by over 20 million from the 2004 figures. In high tax states, this increase will be felt disproportionately. For example, for California, the 606,000 taxpayers paying AMT in 2004 will rise to 4,434,000 in 2007.
-by 2010, about 31 million taxpayers will be subject to the AMT. For taxpayers with incomes in the $100,000 to $500,000 income range, it is estimated that 90% of these taxpayers will be subject to the AMT.
Under Code §338(h)(10), if a corporation makes a qualified purchase of the stock of another corporation, and that corporation is a member of a consolidated group, the buyer and the selling consolidated group can jointly elect to have the selling consolidated group recognize and report any gain or loss on the transaction as though the acquired corporation (the "target") sold all of its ASSETS while still a member of the selling consolidated group. This reporting is in lieu of the selling consolidated group reporting gain or loss on the sale of the STOCK of the target corporation. This elective treatment can result in different net gain or loss treatment to the selling consolidated group, and also allows for an adjustment to the basis of the target's assets for the purchase since they are being deemed to be purchased and sold in the transaction.
However, if the target corporation is then merged into the buying corporation, the "step transaction doctrine" will likely void the application of Code §338(h)(10). Instead, the IRS will treat the entire transaction as a Code §368(a)(1)(A) reorganization (an "A" reorganization). This will have very different tax consequences to all of the parties.
That is, until now. Under final Regulations issued July 13, 2006, the IRS will now allow the Code § 338(h)(10) election to apply (and not "A" reorganization treatment) - the Regulations expressly override the application of the step transaction doctrine, or any other similar doctrine that might otherwise recharacterize the transaction.
1. IF YOU WANT TO BE RELEASED FROM LIABILITY FOR YOU OWN NEGLIGENCE, IT IS A GOOD IDEA TO EXPRESSLY MENTION THE WORD "NEGLIGENCE" IN THE RELEASE. The appellate court noted that some District Courts of Appeal require that "negligence" be specifically included in the release language before a negligence release will be effective, while others do not. Indeed, in the instant case, the word "negligence" was not included - the defendant was released of "any and all liability, claims, demands, actions, and causes of action whatsoever" - and the appellate court concluded that negligence was still released, but in another DCA a different result could obtain. Therefore, to avoid any challenges, the term "negligence" should be included in a release if the release is intended to cover negligence.
2. IF YOU INTEND THAT THE RELEASE APPLY TO THE FUTURE, BE SPECIFIC ABOUT THAT. In the instant case, a motorcycle rider released a track from all liability and claims in 1999. The track intended that the release apply to the current use of the track, and all future use of the track. When the rider sued the track for negligence for an injury occurring in 2002, he argued that it was not covered by the 1999 release. The appellate court found that the release was not clear as to its application to future events, and thus found it did not protect the track owner from liability in 2002. Therefore, if you intend for a release to apply in the future, make sure it is explicit. The court did note that it saw nothing wrong with a properly worded release applying to future events - that is, a release does not have to be signed contemporaneously with the event at issue to be effective.
3. DON'T EXPECT TO RELY ON COURSE OF CONDUCT OR OTHER CIRCUMSTANCES TO HELP INTERPRET A RELEASE CLAUSE IN FAVOR OF THE RELEASED PARTIES. This is what the track tried to do to avoid liability for the 2002 accident. The appellate court indicated that course of conduct and other circumstances could not be considered in interpreting the meaning of the release since that violated the rule of law which places the burden on a party seeking to absolve itself of liability to do so in clear and unequivocal terms.
Death and taxes are two certainties, in Florida, as elsewhere. But Florida has some other certainties, or at least near certainties - hurricanes and ad valorem tax value increases. When hurricanes and ad valorem tax value increases coincide, hurricane victims get a double whammy. Such items can coincide because if a home is damages by a hurricane, and then repaired or rebuilt, the home may have more value (and thus a higher ad valorem tax value) than before the storm damage, thus resulting in higher ad valorem taxes.
Recently enacted legislation provides protection to Floridians against this double whammy. L. 2006, H7109, eff. 06/27/2006, and applicable retroactively to homestead property replaced on or after 01/01/2006, provides that when homestead property is assessed for ad valorem tax purposes, changes, additions, or improvements that replace all or a portion of homestead property damaged or destroyed by misfortune or calamity will not increase the homestead property's assessed value when the square footage of the homestead property, as changed or improved, does not exceed 110% of the square footage of the homestead property before the damage or destruction. Also, assessed value will not increase if the total square footage as changed or improved does not exceed 1,500 square feet.
These rules apply to changes, additions, or improvements begun within three years after the January 1 following the damage or destruction of the homestead.
The new law also allows the continuation of the ad valorem tax homestead exemption during the period that the damaged property is uninhabitable on January 1 after the damage or destruction occurs, if the property owner notifies the property appraiser that he or she intends to repair or rebuild the property and live in the property as his or her primary residence after the property is repaired or rebuilt, and does not claim a homestead exemption on any other property. However, failure by the property owner to commence the repair or rebuilding of the homestead property within three years after January 1 following the property's damage or destruction constitutes abandonment of the property as a homestead.


while sailing or at the anchor we raise the onboard life's comfort to a level never seen before.
just push a button to regain the horizon!
Sfera is the new generation table that simplifies your life onboard.
It is a multifunction coffee-table for both motor and sailing yachts.
Electronically stabilized, with integrated bluetooth audio system, wireless recharge point on the table's top center and courtesy lights.
A relaxation area like never before.
Sfera and the Horizon Tracking System won the Innovative Design Technology Award 2019 and we are now finalist for the ADI Design Index, that allows access to the competition Compasso d'Oro.
It's not possible to keep the whole vessel always steady, even when equipped with finns or gyro stabilizers.
Instead we invented a new type of stabilizers to keep horizontal any supporting surface whose instability affects people's safety and comfort.
To achieve this goal, we created a sophisticated control box which continuously detects every montion of the vessel and drives an electric actuator connected to the surface to be stabilized.
Our Horizon Trackers are the only stabilizers in the world to be specifically designed for the needs of sailing boats of all sizes.
Do traditional marine cookers look like dinosaurs to you?
Flat rewrites the rules. All.
Your table will finally be always horizontal and fulfill its functions in rolling and heeling conditions.
The low consumption and the noise almost absent make it an accessory for a continuous and every day use, and whose usefulness is crucial for achieving a comfort without compromises in all sea and wind conditions.


Skip ordering take out and make this Chicken and Broccoli Soup at home instead! A much healthier version of your favorite take out dinner!
We love ordering Chinese take out. We actually don't do it that often because of all the food we cook here for the site, so there's always something for dinner.
But the other reason is that we don't live in an area that has a lot of take out places close by. Like the closest take out place is at least 15 minutes away, so it's usually something one of us picks up on our way home from somewhere.
So when we have the taste for those awesome take out flavors we usually whip something up at home like a stir fry and some version of fried rice with whatever we have in the fridge.
You'd be surprised how many different fried rice recipes you can make just by using up the vegetables and leftover meat in your refrigerator! We do it ALL the time.
This Chicken and Broccoli Soup recipe couldn't be easier to make, and our boys flipped over it so that's a win win for me.
Start out by cooking ground chicken with onions and garlic, then add in broccoli florets with beef broth and chicken broth to steam.
If you want to keep the broccoli really crispy you can steam it separately and then add it to the soup before serving, just depends on what you like.
Then you can add the pasta – we used rotini but you can use any tube shape pasta or even ramen noodles.
Now it's just 15 minutes until soup time. Just let the pasta cook down in the broth and then it's time to serve.
If you like you can add these crispy wonton noodles to the top of your soup for garnish and a little crunch!
I have to tell you, I've never seen my little guy gobble up broccoli the way he did when he ate this soup.
And I guess I can go ahead and say the same for myself!
Add oil to a large soup pot over medium heat.
Add the ground chicken and salt and pepper. Brown the chicken, breaking up with a spoon until there is no longer any pink in the meat.
Add the onion and garlic, stir to combine and cook for 5 minutes.
Place the broccoli in the pot, pour int the beef broth and cover to steam for 5 minutes.
Remove the cover and stir the broccoli together with the meat.
Pour in the chicken broth, soy sauce, sesame oil and sriracha and stir.
Add the pasta, stir, then cover and simmer for 15 minutes.Remove the lid, adjust the soup for seasoning and serve.
You can also steam the broccoli separately and add it to the soup when it's finished cooking if you want the broccoli to be more firm.


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GOP's Eric Cantor Says Office Shot at this Week; Calls Out Dem Leaders for "Suggesting Incidents be Used as a Political Weapon" - Video 3/25/10
Here is video of GOP Minority Whip Rep. Eric Cantor calling out Democrat Leaders today, saying it is "reckless to use these incidents as media vehicles for political gain." Cantor was referring to repeated media appearances by Democrats this week about threats and reported incidents of violence directed at them for passing ObamaCare.
Cantor told the media that his campaign office in Richmond was shot at this week, and that he has received threats because of his positions on issues over the years as a member of Congress, and because of his Jewish faith. However, unlike the Democrats this week, Cantor said he would not release emails and other details of the threats because he believes it is inappropriate to do so - only serving to "fan the flames." Cantor condemned any acts of violence toward any member of Congress, and said no one in Congress has ever approved of or encouraged such acts.
Cantor particularly singled out Democrats Chris Van Hollen and DNC Chairman Tim Kaine for "dangerously fanning the flames by suggesting that these incidents be used as a political weapon."
Cantor went on to say:
"Security threats against members of Congress is not a partisan issue, and they should never be treated that way. To use such threats as political weapons is reprehensible. I'm not naive enough to think that letters, statements, or press releases will prevent anyone disturbed enough to commit violence from acting. But I do know that such letters, statements and press releases can very easily fan the flames. By ratcheting up the rhetoric, some will only inflame these situations to dangerous levels. Enough is enough! It has to stop!"
Labels: DNC, Eric Cantor, Tim Kaine


Register for this session at the Connecting Communities® website. Participation is free, but preregistration is required.
Session Times: Hawaii: 9:00 a.m.; Alaska: 11:00 a.m.; Pacific: 12:00 p.m.; Mountain: 1:00 p.m.; Central: 2:00 p.m.; Eastern: 3:00 p.m.
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Private country location on a right-of-way off Mirey Branch Rd 480A. 3-BR, 2-BA (Nanticoke) home with large formal DR & 25x15' den. Heat pump new in 2010. Perfect opportunity to have a garden. Adj. horse farm has vinyl fencing. 2 stg. sheds included (3rd shed is excluded).


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Institute for Regional Development
Biotecnologia-Recursos-Naturales
Calidad Alimentaria
Recursos Cinegéticos y Ganaderos
Teledetección y Sistemas de Información Geográfica
Ciencia e Ingeniería de los Materiales
Economía Agroalimentaria
Métodos Cuantitativos y Desarrollo Socioeconómico
Laboratorio de Arqueología, Patrimonio y Tecnologías Emergentes
Creación y Aceleración de Startups
Precisión Agroforestal y Cartográfica
Gestión de Espacios
he IDR is a multidisciplinary Research Center of the University of Castilla-La Mancha created in 1993 that welcomes I+D+i initiatives linked to issues with a direct impact on our region. The contribution to the regional development of Castilla-La Mancha and the special interest in applied research are the basic lines on which its work is based.
The institute is structured into three research areas, which are organized into sections that focus their research on multiple disciplines, sometimes made up of various areas of knowledge.
The IDR human team is made up of a staff of 121 researchers, of which 48% correspond to permanent PDI and 52% to scholarship holders and personnel hired for the development of the different lines of research and ongoing projects.
It is located on the Albacete Campus, it has a surface area of more than 3,000 m2, of which approximately 700 m2 corresponds to laboratories equipped with unique equipment that has been acquired with the financing of competitive national and international projects, and that provide service to the different sections of the IDR and the scientific community of the UCLM.


@edwin_poots on Twitter @StephenNolan Shinners are always moaning. Pootsie been out in the shorts lapping up the blue skies of Ulster.
Edwin was first elected to Lisburn City Council in 1997, and was made Deputy Mayor of Lisburn on June 23rd 2008 until he stepped down in 2010 to concentrate on his Assembly duties.
This is currently Edwin's fourth term as Assembly member for Lagan Valley having been successfully returned in 2011.
On 8 May 2007, he was appointed Minister of Culture, Arts and Leisure in the Northern Ireland Executive, a post he held until 9 June 2008.
Edwin served as the Minister for Health, Social Services and Public Safety from 2011 until September 2014.


So it's day five without the anti-depressants, thankfully the headaches have subsided, but the dizzy spells continue, I understand this is a fairly normal reaction to coming off the medication, I just hope it doesn't last too much longer.
Although it's not causing too many problems, it does make me a little unsteady every now and again, the funny thing is it make's me look like I'm staggering around as though I'm drunk for a moment, which makes my laugh a little and I think "no, no, I'm not drunk, I'm just coming off the drugs".
Other than these side effects, I actually feel pretty good, before I was afraid not to take the medication, because I felt I would relive those dark days back in November when everything was a struggle, when I didn't understand what was happening or how I felt, to me not taking the meds would sent me right back there, but thankfully I've been proved wrong. So far, as I say apart from these dizzy spells, I feel great.
Each day I pray for the strength to get through, similar to those first prayers of mine back in March 2012, when I prayed for the strength to give up drinking and turn my life around. Back then God answered those prayers and He answers them everyday. They're simple prayers, simply for strength each day and when I struggle, the support I need to keep going.
Hopefully over the next week these side effects will subside and I can get back to feeling normal and hopefully get out each morning walking again.
I've chosen The Struggle by Tenth Avenue North to accompany this post, I've you've not seen this version of the video, it's well worth watching.
Why do I still give in to temptation?
The fire has begun. Can you feel it?
The fire has begun. Oh, can you feel it?
This entry was posted in Faith, Sobriety and tagged Alcoholism, Antidepressants, Christ, Depression, Dizzy, Faith, Freedom, God, Hope, Inspiration, Jesus, Sober, Sobriety, Strength, Stress, tenth avenue north, The Struggle on August 1, 2014 by waynemali.


Sited on a choice golf course lot with panoramic views, this custom built home offers a freshly painted interior, new carpet, new roof, newer wood flooring in living, dining, and master bedroom and travertine in the master bath. A chefs kitchen with granite counters, butcher block center island & stainless steel appliances. 2nd bedroom/study on 1st. level. 3 spacious bedrooms & game room on 2nd level. Tuscan style patio.
Directions Hwy 22 to main entrance of Beau Chene - right on Beau Chene Dr. Home on left after Longwood Dr.


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Aspiring Writer
Aspiring Writer asked in Education & ReferenceWords & Wordplay · 2 months ago
Are these sentences grammatically correct? ?
Today I went to the bank and asked the banker how much time does it take to send money from one country to another country through bank. He said that the transaction takes just few seconds to happen.
Gypsyfish
"how much time it takes."
It's an embedded question, not a quoted question, so you don't need "does".
"through the bank"
"just a few seconds"
With the addition of "a" before "few", these are fine.
You don't need "does" or the second "country" in the first sentence. In the second sentence, you don't need "to happen". You could write "I went to to the bank today because I wanted to know how much time it takes to send money from one country to another. The banker said the transaction takes a few seconds."
Magnolia1 month agoReport
Correction: In my first sentence, I should have written "to the bank" not "to to the bank".
Barkley Hound
First you are not quoting anyone. You are just stating the content of the conversation. This is my recommended change.
Today I went to the bank and asked the banker how much time it takes to send money from one country to another through the bank. He said that the transaction takes just a few seconds.
What does "tliaison" mean in this sentence ?
What does "prudent" mean in this sentence ?


Over the years, Catherine Clock has amassed endless resources, cultivated hundreds of relationships and diligently honed her closing and negotiating skills, preparing her to serve you better than any other agent can.
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Call or email Catherine to schedule a complimentary buyer's consultation and find out why: WHO YOU WORK WITH MATTERS.


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Alexandra Lodge Care Centre has a modern Fire Alarm System fitted with "Fire Exit" notices and "Fire Emergency" Instruction notices displayed at strategic points throughout the Care Centre, as advised by the local Fire Department.
Staff are instructed during induction training with regard to the Fire Prevention/Drills Policy this includes use of Homes fire appliances, evacuation, muster points, raising the alarm etc. Service Users are informed of the emergency procedure during admission.
A Fire Alarm check is carried out Weekly on each shift, this ensures all staffs and Service Users have a comprehensive understanding of their responsibilities. A Fire Drill is conducted annually which involves evacuation of the Home.
All Fire systems and alarms will be tested Weekly by staff of the Care Centre and 12 monthly by the local Fire Officer. records are kept of all such testing as part of the Proprietor/Managers responsibilities.
All fire fighting equipment will be checked annually by a qualified fire extinguisher maintenance engineer.
Where possible, furniture, fixture and fittings must be made of fire-retardant fabrics and materials.


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Home Cryptocurrency Hackers
Why hackers rely on Bitcoin for ransom payments – DW (English)
in Cryptocurrency Hackers
They are now even willing to negotiate: After initially demanding $70 million (€59 million), the hackers behind last weekend's Kaseya cyberattack might settle for $50 million. It would nevertheless be the largest ransom demand in the history of cybercrime. In exchange, the hackers would disable encryption malware — so-called ransomware — that has rendered computer networks of around 1,500 companies worldwide unusable since then.
The hacker group REvil is behind the attack. It has demanded the ransom in Bitcoin. Joseph Edwards of cryptobroker Enigma Securities finds it unusual that the extortionists are demanding such a large amount in the cryptocurrency.
"This sounds more like a publicity stunt," Edwards told DW.
Blackmailers prefer small sums
Typically, extortionists tend to keep the amounts small, between $100,000 and $2 million, Edwards said. "These tend to be amounts that are worthwhile, but also amounts that companies are willing to pay quickly to avoid bad publicity and extended downtime."
The goal of the criminals, he said, was to prevent authorities from getting involved in the first place, because once investigators are on the trail of Bitcoin transactions, "it's increasingly common for the criminals to get exposed, lose their money, and avoid arrest only because they're outside US jurisdiction — in Russia or China, for example."
Still, Bitcoin is what made ransomware extortion fashionable in the first place, says Mikko Hypponen, head of research at Finnish security services provider F-Secure. He said criminals took a liking to the cryptocurrency in 2013. "It was assumed that Bitcoin was anonymous and untraceable. But since then, criminals have learned that it's not as untraceable as they once thought."
The analytics firm Chainalysis analyzes cryptocurrency transactions. One of its studies deals with ransom demands. According to it, the volume of ransom demands in digital currencies is increasing.
Bitcoin has been a favorite by far, but the cryptocurrency Monero also plays a role, Duncan Hoffman, Chainalysis general manager of the European, Middle Eastern and African region, told DW. However, he added that we only know of attacks that have been made public. "There are probably many more cases where organizations are quietly paying ransoms that we don't know about."
Bitcoin is not completely anonymous
The advantages of Bitcoin are obvious. The cryptocurrency is the most popular and accessible digital currency. "It makes it easier for victims of extortion to comply with the demand," said Thomas Faber of the Frankfurt School of Finance & Management.
Anyone who wants to trade needs a digital wallet. And this wallet has an address where every transaction is stored forever and can also be viewed from the outside. "Anyone can see and track the account balance and all transactions of an address without any detours," Faber said.
Exchanging cryptocoins an Achilles' heel
Identities can be hidden behind the wallet address "but at some point, the bitcoins have to be exchanged for real money, otherwise the value remains useless for many purposes." At that point, one generally can't do without a proof of identity, Faber said. "That's why people often talk about Bitcoin as being pseudonymous rather than anonymous."
When a cryptocurrency is exchanged for real money, it offers a great breakthrough prospect for investigators, says Joseph Edwards of Enigma Securities. "Almost all exchanges require significant identity verification for all transactions."
According to an analysis by Chainalysis, more than 80% of the extorted Bitcoin amounts were transferred to only five exchanges. That suggests many exchanges were doing a good job, Hoffman said. "But it also suggests that a few tend to turn a blind eye or simply don't monitor activity."
Both sides are upgrading
Another way to exchange Bitcoin acquired as ransom is through so-called peer-to-peer exchanges, says blockchain expert Faber. This involves a sale between two people that takes place online. Savvy extortionists could also buy services or products in Bitcoin on the darknet.
In both cases, however, the person receiving the bitcoin has a digital coin that may one day be traced back to a ransomware transaction. Here, too, there are ways to additionally disguise the origin of the bitcoins. The so-called mixers make it possible.
Still, tracking tools have become more powerful, says Edwards. "If the ransom is large enough and the authorities focus their full attention on it, it's easy to track the criminals."
The hacker group DarkSide learned the pitfalls of demanding ransom in Bitcoin the hard way. They had been paid around $4 million in Bitcoin by Colonial Pipeline in the United States to reinstate its computer systems that they had shut down. However, the FBI tracked the ransom by traversing through 23 wallets and was able to recover a large part in the end. A clear message to the growing number of international hacker groups: We're on your heels.
Shortly after, however, another group extracted nearly $11 million in Bitcoin from the world's largest meat manufacturer, JBS. The crime is also believed to be the work of the REvil group.
This article was adapted from the original German.
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Report: Hackers employ low-tech malwares to target individuals & steal millions – AMBCrypto
If it were measured as a country, then cyber-crime — which is predicted to inflict damages totaling $6 trillion globally...
'White Hat' Hacker Returns $1 Million Stolen In Crypto Theft Disaster – VICE
A hacker who stole more than $1 million from users of a cryptocurrency platform and then promised to return it...
Crypto.com admits over $30 million stolen by hackers – The Verge
In a blog post published in the early hours of Thursday morning, cryptocurrency exchange Crypto.com acknowledged that the company had...


till even oak bowed and hemlocks drooped, dying.
Here's a draft poem–I don't really have it right–but it IS 55 words, so please go tell the G-Man.
The picture–if you can make it out–are the indentation of crows' wings in the snow–you can see marks of feet to the side (not the true tracks of the feet though–but where it pushed off). If the pic doesn't come out in your browser, please click on it, as it is kind of cool.
Tags: anti-love poem, crow wing tracks in the snow, estrangement poem, Friday Flash 55, manicddaily, what makes those slits?
These are all pics taken before the big melt and the new cold. We had a jump of about 70 degrees and back over the last couple of days!
In city now and with dying computer and without my main mobile posting device i.e.iPad– so not sure what posting I will do for a little while. Take care.
was melting all too fast.
too often an occasion for more ash.
I refer in the poem to certain events in the news yesterday–bombings in Iraq and a terrible fire in Queens, as well as the saving of the scientists/tourists in Antarctica.
The first picture is self-explanatory–the second a lace of ice on a window. It is now about minus 6 on our thermometer, during the day, the temp got up to a high of about 1 or 2. Beautiful but a little scary to walk around in–if you worry about things like the ongoing integrity of your cheeks or nose or even throat. (I had not before realized how cold air can burn going down.) I feel very lucky to be able to have the mini-adventure of going out into this cold, and the great blessing of a warm place to come back to.


Music production equipment refers to the set of equipment used in music recording studios for music composition. The music production equipment market is predominantly B2B, where the quality of equipment is of high importance to music producers. Music is fast becoming accessible to the general population, which is increasing individuals' interest in music and the demand for quality music recording equipment. The report on Music Production Equipment Market covers the present and past market scenarios, market development patterns, and is likely to proceed with a continuing development over the forecast period.
Fender Musical Instruments, Gibson Brands, Kawai Musical Instruments, Roland, Steinway & Sons, Yamaha, Audio-Technica, C.F. Martin & Company, D'Addario, Harman International, QRS Music Technology, Sennheiser Electronic, Shure.
The Research Report on Global Music Production Equipment Market provides a comprehensive study comprising of a top-to-bottom research on the market dynamics, including market size, applications, types, rising technology, industry vertical, region, growth drivers & restraints. A complete analysis of the competitive landscape of the Music Production Equipment Market is provided in the report.


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Q: Function satisfing : $h(x)=f(2x-1)$ with $f'(-1)=0 $ and $f'(2)=-2$ then what is $h'(x) $? I find in some book this function defined as follow $h(x)=f(2x-1)$ .
with $f'(2)=-2 $ and $f'(-1)=0$ , we would like to know $h'(3/2)$ ?
In the  book take $h'(x)=f'(2x-1)=(f'(2))x+f'(-1)=-2x $
but i know $f(2x-1)$ is a composition of two function ,why they didn't  take
$h'(x)=2f'(2x-1)$ ?
Thank you for any help !!!


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