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4.1 This chapter discusses amendments that will make the following changes to reduce compliance costs under the CFC measures:
the active income test for CFCs in unlisted countries will be applied to all CFCs;
amounts derived by a CFC from an associated CFC resident in the same country will no longer be classed as tainted services or tainted rental income if the amounts are subject to the country's normal company tax and do not reduce the attributable income of the associated CFC;
the transfer pricing rules will not apply to transfers between CFCs in the same broad-exemption listed country when calculating the attributable income of a CFC;
the thin capitalisation and debt creation rules will no longer apply when calculating the attributable income of a CFC; and
the rules for making elections in relation to CFCs will be relaxed.
4.2 Details of these amendments are discussed below.
Uniform active income test
Summary of the amendments
4.3 The amendments will extend the active income test that currently applies for unlisted country CFCs to all CFCs.
Date of effect
4.4 The changes will apply in calculating attributable income for statutory accounting periods of CFCs commencing on or after 1 July 1997. [Subitem 126(5)]
4.5 The active income test (section 432) reduces compliance costs by providing an exemption from accruals taxation for small amounts of tainted income that are incidental to the overall operations of a CFC. Listed country CFCs currently have a different active income test to that for unlisted country CFCs.
4.6 The problem with the test for listed country CFCs is that only amounts of eligible designated concession income (EDCI) are taken into account. Broadly, EDCI is narrowly defined tainted income that has been concessionally taxed in a listed country. The current active income test is determined by dividing a CFC's tainted EDCI by its EDCI (the test is passed if the ratio is less than 0.05). This approach results in the test for listed country CFCs being 'failed' in almost all cases because tainted EDCI and EDCI will normally be the same, leading to accruals taxation of the tainted EDCI. This could occur even though a CFC's tainted income was not significant as a proportion of its primary business income.
4.7 To overcome this problem, the active income test for unlisted country CFCs will be applied to all CFCs. The test for all CFCs will therefore be determined by dividing a CFC's gross tainted turnover by its gross turnover.
4.8 The amendments will extend the active income test ratio for unlisted country CFCs in subsection433(1) to all CFCs. The ratio for listed country CFCs in subsection 433(2) will be repealed. [Items50 & 51]
Exclusion from tainted services income and tainted rental income
4.9 The amendments will exclude an amount from tainted services or tainted rental income if the amount is derived from an associated CFC in the same country, is subject to the normal company tax rate in that country and does not reduce the attributable income of the associated CFC.
4.10 The changes will apply in calculating attributable income for statutory accounting periods of CFCs commencing on or after 1 July 1997. [Subitem 126(1)]
4.11 Services and rental income are generally treated as tainted if derived by a CFC from an associate because there is a significant risk that non-arm's length service and rental payments could be used to shift profits. The accruals taxation of income arising from these arrangements ensures that a CFC's dealings with associates are not undertaken to obtain a tax advantage.
4.12 An exclusion from tainted income is to be provided for certain dealings involving residents of the same country because there is a low risk of tax arbitrage where amounts are derived from arrangements that are covered by the one tax jurisdiction.
4.13 The rules for determining whether an amount is tainted services income or tainted rental income are in sections 448 and 317 respectively. Broadly, the amendments modify these sections to ensure amounts are not treated as tainted where the following three requirements are satisfied:
the amounts were derived from an associated CFC resident in the same country (the definition of associate is in section 318);
the amounts are subject to the normal company rate of tax in that country; and
the payment of the amounts did not wholly or partly give rise to a notional allowable deduction for the associated CFC.
4.14 The second requirement is based on whether an amount has been subject to the normal company rate of tax in a country. The requirement ensures that an arrangement has sufficient connection with a country where a CFC is resident for the country to seek to tax the amount at normal rates.
4.15 There are currently rules in section 325 for determining whether an amount has been subject to the normal company rate of tax in a listed country. Rules are required, however, for amounts derived in unlisted countries. New subsection 325(2) will provide rules for determining whether an amount has been subject to the normal company rate in these countries. [Item 30] The rules will be the same as those that currently apply for listed countries. Consequently, for an amount to be treated as taxed at the normal company rate in a country, it must be taxed at the same rate applicable to a company's other income or at a higher rate. In addition, there can be no entitlement to a credit, rebate or tax concession in the taxation of the amount by the country. It should also be noted that foreign tax will not be treated as paid if:
a refund of foreign tax becomes liable to be made to the taxpayer or any other person; or
any other benefit becomes liable to be provided to the taxpayer or any other person, where:
the amount of the benefit is worked out by reference to the amount of the foreign tax paid by the taxpayer alone; and
the benefit does not consist of a reduction of foreign tax payable by the taxpayer or the other person.
(Subsection 6AB(5A))
4.16 The final requirement is to be determined on the assumption that the associated CFC had failed the active income test. The requirement will therefore not be satisfied if a payment would have resulted in a notional allowable deduction for an associated CFC had the CFC been required to calculate its attributable income.
4.17 The amounts excluded from tainted rental income will be referred to as "special excluded rental income". [Items 21 & 22] New subsection448(6A) will exclude amounts from tainted services income. [Item 55]
Application of the transfer pricing rules to transfers involving CFCs resident in the same broad-exemption listed country
4.18 The amendments will provide an exclusion from the transfer pricing rules (Division 13 of Part III), in determining the attributable income of a CFC, for transfers involving CFCs resident in the same broad-exemption listed country.
4.20 The transfer pricing rules seek to prevent profit shifting through arrangements involving related parties (a strategy commonly used for tax planning purposes). The risk to the revenue from not applying the transfer pricing rules in calculating the attributable income of a CFC for arrangements involving residents of the same broad-exemption listed country are tolerable because of the protection afforded by the tax regimes of those countries. The countries have their own transfer pricing rules and are also likely to ensure profits derived by their resident companies are ultimately taxed at full rates.
4.21 Section 400 provides a number of modifications to the transfer pricing rules for the purposes of determining the attributable income of a CFC. The amendments will insert new paragraph 400(aa) which makes a further modification to the transfer pricing rules for arrangements involving CFCs resident in the same broad exemption listed country. [Item44]
4.22 The modification will provide that an international agreement (section136AC) for the purposes of the transfer pricing rules in the CFC measures does not include an agreement where, at all times, all parties to the agreement are CFCs resident of the same broad-exemption listed country. This has the effect of excluding the agreement from the transfer pricing rules because the transfer pricing rules only apply to international agreements.
Removal of the thin capitalisation and debt creation rules in calculating the attributable income of a CFC
4.23 The amendments will remove the requirement to apply thin capitalisation and debt creation rules in calculating the attributable income of a CFC.
4.25 The thin capitalisation rules and debt creation rules (Divisions16F and 16G of Part III, respectively) are intended to prevent profit shifting.
4.26 The thin capitalisation rules operate to deny an interest deduction where the foreign controllers of a company do not maintain a specified debt to equity ratio. In the absence of these rules, the profits of a company could be reduced by excessive interest deductions and could thereby be effectively transferred to the foreign controllers as interest payments.
4.27 The debt creation rules deny an interest deduction on debt used to finance the transfer of assets from one related company to another where the buyer and seller are at least 50% controlled by a non-resident or a related non-resident. The rules prevent the effective transfer of profits from one company to another through the creation of an interest expense.
4.28 The thin capitalisation and debt creation rules will no longer apply in determining the attributable income of a CFC because the need for the rules will be greatly reduced following the creation of a short list of countries. The short list for accruals taxation purposes will make it more difficult to shift profits to another company without those profits being either taxed at full rates in a broad-exemption listed country or accruals taxed under the CFC measures. There is therefore less opportunity to gain a tax benefit from shifting profits through the use of thin capitalisation or debt creation arrangements. The changes reflect a change in policy and are in no way intended to affect the application of the law prior to the commencement of the changes.
4.29 Section 389 provides a list of provisions that are not to apply in determining the attributable income of a CFC. The insertion of references to Division 16F and Division 16G of Part III into paragraph 389(a) will have the effect of ensuring the thin capitalisation and debt creation rules do not apply in determining the attributable income of a CFC. [Item43]
Relaxation of the rules for making elections in relation to CFCs
4.30 The amendments will make three changes to the rules for making elections in relation to CFCs. These changes are discussed below.
(i) Election to vary a CFC's statutory accounting period
4.31 The amendments will allow an election to vary a CFC's statutory accounting period to take effect immediately if made during the first period that a company becomes a CFC. A statutory accounting period is the period used to calculate a CFC's attributable income (section 319).
4.32 The new rules for making elections will apply from the time the Bill receives the Royal Assent. [Clause 2]
4.33 An election to vary a CFC's statutory accounting period can currently only take effect immediately if it is made when a company first comes into existence (subsection319(5)). Normally the first statutory accounting period using the "new day" (ie, the last day of the new statutory accounting period) cannot commence until after the end of the statutory accounting period in which the election is made (subsection 319(4)). The following is an example of the current rules for varying the statutory accounting period of a CFC.
Example If an election to use a new statutory accounting period of 1February to 31January is made during a statutory accounting period of a CFC from 1 July 1996 to 30 June 1997, the first period using the new day could not commence until 1February 1998. This is the first period using the new day commencing after the end of the period ending on 30 June 1997 (ie, the period in which the election was made). The following diagram illustrates this result.
If, however, the CFC had come into existence on 1 January 1997, it is currently possible to use the new period from 1February 1997 (a full 12months earlier). This is the first period using the new day commencing after the company came into existence (paragraph 319(5)(b)). The following diagram illustrates this result.
4.34 New subsection 319(4A) will allow a varied period to be adopted on the acquisition of a company to align its statutory accounting period with the period normally used by the company for the preparation of accounts or with the period used for the purposes of complying with the tax laws of another country. These are the only alternative statutory accounting periods permitted (subsection319(3)).
4.35 The first period using the new day will be the period next commencing after the election is made. This treatment is more favourable than the current arrangements whereby the first period using the new day is the period commencing after the end of the statutory accounting period in which the election is made.
Example A foreign company becomes a CFC on 1 January 1997 after being acquired by an Australian company. If the CFC makes an election before 1 February 1997 to use a new statutory accounting period of 1February to 31January, the first period using the new day would commence on 1February 1997 (ie, the first period using the new day next commencing after the election is made). This result is illustrated by the following diagram.
4.36 The new arrangements for varying the statutory accounting period of a newly acquired company will not apply if the company was a CFC in a previous statutory accounting period. [Items 23 & 24]
(ii) Elections for wholly owned CFCs
4.37 The amendments will allow an attributable taxpayer to make an election on behalf of a CFC if the CFC is wholly owned by the taxpayer either directly or indirectly through other entities.
4.39 Most elections can currently be made by an attributable taxpayer on behalf of a CFC under section 390. An attributable taxpayer, however, cannot make an election to vary a CFC's statutory accounting period (subsection 319(2)) or elect for a CFC to take advantage of CGT rollover relief (section 421 and subsection 438(3A)). Currently these elections are to be made by a CFC because the elections must apply equally to all attributable taxpayers. In cases where there is only one attributable taxpayer, the amendments will allow the attributable taxpayer to make the election.
4.40 A CFC is to be treated as wholly owned by an attributable taxpayer if the taxpayer is the only attributable taxpayer (section 361) and has an attribution percentage (section362) in the CFC of 100%. Where these conditions are satisfied, the attributable taxpayer is to be able to make elections on behalf of the CFC for the purposes of subsection 319(2), section 421 and subsection 438(3A) (new subsections 319(7), 421(1A) and 438(3B) respectively). [Items 25, 47 & 54]
4.41 The term "designated entity" is used to describe the attributable taxpayer in new subsections421(1A) and 438(3B) to distinguish the attributable taxpayer from the CFC and any other entity that may be affected by the CFC's election for rollover relief. The other entity could also be the attributable taxpayer where, for instance, a CFC elects for rollover relief under section 160ZZO (as modified by section 419) on the transfer of an asset to the attributable taxpayer. New paragraphs 421(1A)(c) and 438(3B)(d) provide for the case where the other entity is the attributable taxpayer. The case where the other entity is not the attributable taxpayer is dealt with by new paragraphs 421(1A)(d) and 438(3B)(e).
(iii) Time allowed for a CFC to elect for capital gains tax rollover relief
4.42 The amendments will extend the time allowed for a CFC to make an election for capital gains tax (CGT) rollover relief.
4.44 An election for rollover relief must currently be made within two months of the end of a CFC's statutory accounting period (section 421 and subsection 438(3A)). This can create problems if an attributable taxpayer does not closely monitor the impact of the capital gains tax rules on a CFC. The attributable taxpayer may not, for instance, become aware that a CFC should make an election until it is time to prepare a tax return. By this time it may be too late for the CFC to make the election. The proposed amendments ameliorate this problem by aligning the time for making an election with the lodgment of tax returns by the attributable taxpayers of a CFC.
4.45 An election that can be made by a CFC for rollover relief during a statutory accounting period is to be valid if made on or before the lodgment of a return by an attributable taxpayer in which the statutory accounting period of the CFC ends (new paragraphs 421(1)(c), 421(1)(d), 438(3A)(c) and 438(3A)(d)). If there is more than one attributable taxpayer, the election will be valid if made before the later of the lodgment dates for the affected tax returns. [Items 46 & 53]
Example Ausco1 and Ausco2 are attributable taxpayers of a CFC and are due to lodge tax returns by 30June 1997 and 31 December 1997 respectively. These returns are affected by a decision of the CFC regarding rollover relief. Under the proposed changes, the election for rollover relief is to be valid if made by the CFC on or before 31December 1997 (ie, the latest of the lodgment dates of the affected tax returns). Ausco1 would be required to lodge an amended tax return if the election was made after 30 June 1997 (ie, after Ausco1 had lodged its tax return).


text:
You're Ryan Howard ...
Discussion in 'Sports and News' started by novelist_wannabe, Sep 3, 2006.
novelist_wannabe Well-Known Member
... and supposedly devoid of roids. You've got 50 homers. How do you feel about what can only be viewed as roid-laced totals (Bonds, McGwire and Sosa) that surpassed Roger Maris? Do you tell yourself, you know, if those guys had not cheated, I'd have a chance at that record now?
This steroid shit has no end. Burns me up. [/rant]
Uh, make that 52 ...
novelist_wannabe, Sep 3, 2006
SF_Express Active Member
As of seconds ago, Howard has now hit three homers today, FYI.
SF_Express, Sep 3, 2006
Norman Stansfield Active Member
Shit, he might still catch Bonds, steroids or not.
Norman Stansfield, Sep 3, 2006
Ralph Waldo Henderson Member
I was just thinking the same thing. Howard would be on the verge of being the biggest story in sports if not for what McGwire, Sosa and Bonds did from 98-01. Steroids have ruined this for Howard in two ways:
1. He's not chasing the record, so 61 doesn't mean anything anymore. But given what we now know about those guys, it should.
2. People in the back of their minds will wonder about Howard. But since there's now testing, and this is a rookie who has done it all the way up the minors, they shouldn't.
Ralph Waldo Henderson, Sep 3, 2006
jagtrader Active Member
Howard's incredible. Home runs are also easier to get again this season. Ortiz was on pace for 60 before his health problems. Something tells me the ball is a little lively.
jagtrader, Sep 3, 2006
KYSportsWriter Well-Known Member
How is Howard still considered a rookie? Does that mean he's eligible to win a second straight ROY?
KYSportsWriter, Sep 3, 2006
zeke12 Guest
... You're going to get some serious ass tonight.
zeke12, Sep 3, 2006
Prince of Persia Member
No one on this earth should think Howard is on steroids. The guy is just a beast. He is a big man and was indeed tearing it up like this in the minor leagues. I saw him play a couple of years in the minors and he is that damn good. His numbers this year should come as a surprise to no one. Plus, he respects this game and its history. I would hope someone like that wouldn't tarnish baseball even more by taking steroids or HGH.
Prince of Persia, Sep 3, 2006
PCLoadLetter Well-Known Member
On a side note...
I find it kind of funny that there is always the automatic assumption that the power hitter of the moment is clean. I've heard the same discussion about Pujols in the past - "Isn't it a shame that these guys are doing it the right way, but are chasing records set by cheaters?"
I have no idea if Howard or Pujols are clean. They very well might be. They're hellaciously talented, either way. I just find it odd that it is somehow taken as gospel that they're all natural.
PCLoadLetter, Sep 3, 2006
Columbo Active Member
If I were the Phillies, I would promote Howard hitting No. 62 as if it were the real record.
Call it:
Howard's 62 (followed by an icon of an asterisk with a red bar through it).
Columbo, Sep 3, 2006
PCLoadLetter said:
Hence the phrase "supposedly devoid." I don't think we can ever safely make that assumption again.
novelist_wannabe said:
Probably not. That's a shame.

redpajama_set_name: RedPajamaCommonCrawl


So what happened in hindsight?
It takes longer to recover from certain failures than others. And this was one unique kind of failure. Yes, it failed to close on funding that was promised. Yes, my partner and I split ways in the midst of the Tour. Yes, the Tour cancelled the subsaharan Africa portion due to indescribable depths of fear and the demise of my internal compass. But something else happened amidst it all.
The Teach Tour has just solidified a partnership with Gray Matters Capital!


text:
The Museo del Objeto del Objeto (Museum of the Object [purpose] of the Object [item]), or MODO,  is a museum in Mexico City and the first museum in Mexico dedicated to design and communications. It was opened in 2010 based on a collection of commercial packaging, advertising, graphic arts, common devices and many other objects dating back to 1810 collected by Bruno Newman over more than 40 years. The museum is dedicated to the preservation of its collection of more than 30,000 items from two centuries and to the research in the history of design and communications.

Organization

The Museo del Objeto del Objeto is a private foundation begun by Bruno Newman, a collector and founder/director of Zimat Communications in Mexico City. The museum is part of a long tradition in Mexico City of collectors who donate their collections to found new or expand existing museums. Art collectors and other kinds of collectors have been behind museums such as Soumaya, Franz Mayer, Museo del Juguete and others. Collectors have also been important to the development of state museums in the country as well.  The museum is one of several efforts in the country to promote and consolidate information about the history and culture of commercial design in Mexico.

MODO is considered to be the first of its kind, with many of its objects not normally displayed in museums in the country. It focuses on the analysis of its collection and similar objects using the principles of design and communications as well as the use of new technologies. The museum is also dedicated to the support of collectors of every day objects, promoting formal arrangement and study of the objects collected. One reason the museum promotes collecting is that very often items related to design and communication are simply thrown away as junk, such as 1980s sneakers and 1970s skateboards.

Work to establish the museum started in 2004, with the inventorying, cataloging and photographing of each of the pieces. The last was done not only for conservation purposes, but also to allow access to the pieces electronically. The building, a former mansion in Colonia Roma, was restored for the museum. The museum was inaugurated in October 2010. The opening of the museum drew a number of international diplomats, including those from Russia, Guatemala, Haiti and Slovenia. Diplomats were invited to the event because the collection contains objects from various countries outside of Mexico.

La Gunilla Editores is the publishing branch of the MODO organization. It is dedicated to the research and publication of materials related to design and communications. Much of its work complements that of the museum producing books and magazine in both print and electronic forms. Its first eight books include Mexténcil, Calcomanías, Black Book México and Arte Urbe, which relates to graffiti in Mexico as a communication mode. Recorrido con Recordaciones y Encuentros con Conocidos are guidebooks to parts of Mexico and its capital, and El Objeto Insólito, o Solito and Una Gruesa de Colecciones both discuss collecting.

MODO's gift shop promotes young, mostly Mexican designers to distribute their work. Another line of products are those based on the museum's permanent collection and temporary exhibits.

The museum offers workshops, seminars, conferences and other activities designed to promote design and communication.

Permanent collection

The museum's permanent collection is based on the private collection of Bruno Newman, amassed over 40 years. Newman began collecting when he was 13 years old, fascinated by his uncle´s stamp collection. He says it was his first knowledge of other countries. He began collecting by purchasing five toiletry containers that he liked from the La Lagunilla Market. They turned out to be of a brand called Pompei from France made in 1910 and no longer produced.  When he placed them on a table in his room, visitors were attracted by them.   He moved on to old shaving supplies, then to advertisements.  He bought things no one else wanted as most collectors wanted old books, colonial pieces and documents. Over the years the collection filled his house, his office and then three warehouses.  In the mid-2000s, Newman began the process to found the museum so that the collection would be preserved and studied, especially as it relates to the development of package design, publicity and the graphic arts. The permanent collection is divided into 37 sections based on theme, such as soda bottles, cigarettes, music, stationery, printing material, pharmaceuticals, clothing and textiles and more.

The entire collection consists of over 30,000 items dating from 1810 to the present. This collection is too large to be shown in its entirety at the physical museum, so items on display rotate, presented in shows with themes or contexts. The first museum exhibit of the collection was a selection of 3,200 pieces entitles "Nostalgia for the ordinary." Most items are related to packaging, especially bottles, advertising and the graphic arts and are from everyday life. Other items include presses, some of which are over 100 years old, soda bottles from defunct brands, utensils, cosmetics, food containers, clothing items and domestic appliances. Some notable items include old paper grocery bags from the Sumesa supermarket chain, a beer advertisement from 1890 and commercial packaging from occupied Japan. The museum space does not meet international standards of preservation. The collection is a starting point for the museum which aims to be a center of culture, exchange of ideas and research for communication and design.

Temporary exhibits and events
The museum holds regular temporary exhibits related to its collection and purpose, including the work of artists. During its opening in 2010, there was a temporary art exhibit by Carlos Aguirre named "ODA a la Mujer" (Ode to a Woman). The exhibit consisted of five pieces created with phrases taken from a songbook series called Cancionero Picot. Aguirre selected portions of lyrics from these books, which are in the museum's collection and include the first published in 1928. The selected lyrics were chosen as being depreciative to women to show misogyny.

Collection of Collections was the museum's first major temporary exhibit after its opening, staged as part of the foundation's mission to promote collecting. The idea was to expand what is worthy of a museum exhibit, focusing on what the museum calls "urban collecting" about everyday objects not necessarily all that old. The idea behind it is that these objects have something to say about Mexican society.

The Collection of Collections consisted of seven collections belonging to private hands and one selected from the permanent collection of MODO. It is set up to show the wide range of collecting activities that occur in Mexico. Along with the display, the museum has co sponsored talks and meeting about collecting with academics from the Universidad Nacional Autónoma de México.  The total exhibit consisted of over 500 pieces with each collection given its own room. Postcard collection of Carlos Villasana and Raul Torres, who are well known Mexico City collectors. The exhibit only has about sixty of the over 15,000 which include rare ones by famous photographers such as Guillermo Kahlo, Hugo Brehme and Charles B. Waite who documented aspects of Mexico from the late 1800s to the early 20th century. The 1980s tennis shoe ( belonging to Edgar Alejandro Cortes) and 1970s skateboard collections (belonging to Perseo Medrano) were arranged by Pablo Romo Molina, director of Street Active Lifestyle magazine. Other collections included toy robots belonging to Barbara Berger, antique lamps belonging to Alexandre Lamaire and hats from the 1920s to 1950s part of Rodrigo Flores´ collection. Another room is dedicated to Patricia Agraz´s hands collection and one room dedicated a set of domestic appliances which were part of the original donation to the museum by Newman.

In August and September 2011, the museum and the Universidad Nacional Autónoma de México co-sponsored talks and workshops centered on design, communication and the collecting. These events invite academics from the university along with other specialists on design and collection. In September 2011, the museum inaugurated an exhibit called "El MODO de Tassier" based on the pencil collection and drawings of graphic designer Gonzalo Tassier.

Building
MODO is located in one of only eight buildings classified as Art Nouveau which still remain in Mexico City. It was built in 1906 and served for a time as Newman's personal residence. It is located in Colonia Roma, just west of the historic center on Colima Street, known for its art galleries, restaurants and bars.

Love locks

The love locks fence at the MODO is a place in Mexico City where people hang locks with their couple's name as it has been done in other cities in the world, such as Florence and Paris. The installation consists of two fences that surround the trees and plants in the front of the museum, on the corner of Colima and Córdob streets, in Colonia Roma, Mexico City.

The place was inaugurated on February 11, 2011 to celebrate Valentine's Day. MODO invited Mexican couples to show their love by hanging locks in the fences at one side of the building. The practice is part of a worldwide phenomenon called "Moccia phenomenon", which is a massive placing of love locks at bridges. The "Moccia phenomenon" is based on the book "I want you" by the Italian author Federico Moccia, published in 2006.

References

External links

Museums established in 2010
Museums in Mexico City
Design museums
Technology museums
Museo del Objeto del Objeto
Museo del Objeto del Objeto
Museo del Objeto del Objeto
Media museums
Art museums and galleries in Mexico
Museo del Objeto del Objeto
Colonia Roma
Muso del Objeto del Objeto
Art Nouveau museum buildings
Museo del Objeto del Objeto

redpajama_set_name: RedPajamaWikipedia


THE country-fund mania that swept share prices to a 31 percent premium at the end of January is subsiding. This means there may be some attractive investments soon in these funds that buy stocks in companies of a single country or region, analysts say.
But with at least 13 more closed-end country or regional funds in the planning stages, a little more patience might bring even lower prices. Some of the new funds, like others that have started recently, may soon sell at a discount, which would generally make them more attractive.
As of last week, the average premium on the country funds had fallen to 11 percent, Michael Porter, an analyst at Smith Barney, said. Shares of closed-end funds sell at a premium - or traditionally at a discount - to the fund's underlying value because the number of shares is fixed.
The current drop in premiums is pleasing fund managers and analysts because ultimately it will make the funds more attractive and easier to recommend. Mr. Porter attributed the decline to the withdrawal of speculative investors and to the declines this year in many of the markets covered by these funds.
The premium decline shows that investors are ''coming up to speed on country funds'' and their risks, said Thomas J. Herzfeld, president of Thomas J. Herzfeld Advisers in Miami.
Of course, not everyone is pleased by the drop. It has meant heavy losses for some investors. Analysts say the Japanese appear to be among the big losers. It was the sudden flow of Japanese money into the these funds last fall that helped push them to new premium highs.
Among the most attractive areas now, analysts say, are Latin America and other emerging markets, including India, Turkey, Indonesia and the Philippines.
In Latin America, many are focusing on the Brazil Fund, which closed at 13.50 yesterday and is trading at a 25.5 percent discount to its underlying value.
It has been a volatile year so far for the Brazil Fund, which trades on the New York Stock Exchange. Through Feb. 23, the fund's shares were up 12.4 percent for the year. But since then, they have fallen back.
The fund could also be rocked soon by the economic reforms that Fernando Collar de Mello, the country's first elected President in 29 years, is expected to put into effect starting today to fight hyperinflation and to open the economy. In the 12 months ended with February, Brazilian prices rose 2,751 percent.
Many analysts expect Mr. Collar, who was inaugurated yesterday, to devalue the currency by 25 percent to 45 percent. If it is 35 percent percent, the current underlying value of the fund would be reduced from $18.11 to $11.77 when translated into dollars. This would be a major loss for the fund, and it could spark a selloff. If the share price remained the same, the discount of 25.5 percent would shift to a premium of 14.7 percent, significantly reducing the attractiveness of the fund. A small devaluation of 9.7 percent was announced Tuesday night just to cover the inflation-induced decline in the currency's value during a three-day bank holiday, which was declared to prevent more funds from being withdrawn from banks before Mr. Collar announces his economic program.
But there is also an opportunty here for a long-term gain, which may make buying attractive after some of the fallout from economic reform has passed. If Mr. Collar is successful, Brazil could become the next Mexico, a debtor country that has a real chance of turning around economically. This change in Mexico helped push the price of Mexico Fund shares up 149 percent last year and an additional 5.4 percent this year. In contrast, most funds have declined.
In the First Philippines Fund, a little bit of luck has left it with millions of dollars in cash and in a good position to take advantage of the 26 percent decline in the Manila stock market after the December coup attempt. The market bounced back initially, but this year has headed back toward post-coup lows. The First Philippines Fund closed at $13.5 yesterday, selling at a premium of 21.2 percent, which some might think is very high for a fund now holding cash.
Lilia C. Clemente, the manager of the fund, had the good fortune, as it turned out, to arrive in Manila on the day before the coup attempt.
As Mrs. Clemente tells it, her advisers told her not to invest; not even to leave her hotel room. So now the fund has almost $100 million in cash earning, she said, about $25,000 a day, which makes her sleep easier at night. She said she expects to invest it aggressively over the next six months.
But because of the uncertain political outlook for the Government of President Corazon C. Aquino, there is plenty of risk that the market will not recover any time soon.


Absolute beachfront location and just a few minutes stroll into Hokitika. As well as powered sites we offer one and two bedroom apartments. These are spacious, comfortable and warm, with full kitchens, and natural timber construction. There's lots to entertain the kids here, with the beach on our doorstop and a small farmyard to visit: alpacas, ducks and ducklings, emu, sheep, goats, chickens and our friendly donkey! We also have a playground on-site, laundry, BBQ, DVD hire and small, licensed shop.
Modern, clean and well equipped, we're just 2.5km from Greymouth centre and the most family-friendly holiday park on the west coast! We offer 1 and 2 bedroom family units as well as family standard cabins (sleeping up to 6) and powered/un-powered campsites. Our family units include full kitchen and bathroom, Sky TV, DVD and stereo. General facilities include spa (private, for up to 6 people), BBQ, adventure playground, TV lounge, games room and laundry.
Glenfern Villas provides roomy, luxurious, stylish and contemporary apartment style accommodation, just outside Franz Josef village. Our one and two bedroom villas are equipped with full kitchens, dining and lounge areas, SKY TV with Disney channel and large bathrooms. We have a BBQ available, a children's play area with trampoline and the kids will love our pet pony.
Powered sites and cabins to self contained units and motel rooms. The 2 and 3 bedroom motel rooms sleep up to 7 and have their own kitchen plus shower/toilet. Kitchen cabins sleep 2 – 5 and standard cabins sleep 2 – 6 (shared facilities). We also have a lodge, ideal for large groups or several families, sleeping up to 30. Facilities include quality, heated bathrooms and toilets, hot spas, BBQ, laundry, children's playground and mini shop. There is a short, illuminated walk from us to the Franz Josef township or we have a courtesy shuttle.
Staying with Sunset Motels you will enjoy mountain views from every unit. The executive one and two bedroom fully self-contained units perfectly cater for families, both sleeping up to 5 people. Free unlimited WIFI, continental and cooked breakfasts available, or self-cater in your room. Bookings and tour desk on site.
With secluded cottages set on a 5 acre hillside, some with sweeping sea views, the Rata Suite sleeps 4, Nikau Suite sleeps up to 7 and Takutai House sleeps 9, all are suited to families. Only 5 minutes walk to the beach and the Punakaiki river mouth (with safe swimming in summer), and a short stroll to the Pancake Rocks.
Greymouth KIWI Holiday Park and Motels is located at South Beach, Greymouth, adjacent to a wonderful West Coast beach. You can stroll along the beach and admire the snow-capped mountains and in the evening experience the beautiful sunset. We are situated in an ideal place, to use as a base, to experience all of the amazing scenery, activities and attractions throughout the area, or you can just come and relax. We have lots of space for the children, including plenty of room to run around and a playground to occupy their time.
With studio, one and two bedroom units (sleeping up to 7) available, the whole family will be comfortably accommodated. Excellent facilities that include: SKY TV, safe play area for the kids, free cot and high chair, in-house movies and DVD player, BBQ, free railway transfer there are also walking and cycling tracks close by.
Nestled at the bottom of South Westland alongside the Haast River, you will find the Heartland World Heritage Hotel, offering standard, two bedroom and three bedroom family rooms, sleeping up to 6. The hotel's superb location, just 2 hours from the glaciers and 3 hours from Queenstown, makes it the ideal stopover point between the West Coast and the Southern Lakes. This World Heritage designated area is renowned as New Zealand's "last frontier", home to rare wildlife, rugged beaches and wild rainforests.


Modern Indian Bar and Restaurant.
The Client wanted to create a modern Indian bar and dining concept capable of translating to multiple sites. This 300sqm flagship site provided ample opportunity to plan and develop a concept with many versatile components for future use; a substantial bar element, a show kitchen and a wide variety of seating creating the possibility of many different customer experiences and functions. The mainly contemporary design is subtly infused with traditional detail and beautifully illuminated atmosphere enhancing lighting designed by LDH Ltd.


Funded through the Northern Australia Roads Program, the project will upgrade sections of the Bajool-Port Alma Road (approximately 14km of length), to the south-east of Rockhampton by undertaking widening and safety works on the existing road.
Bajool-Port Alma Road - located approximately 40km south of Rockhampton in Central Queensland.
The Bajool-Port Alma Road widening and safety project will improve the productivity, resilience and safety of the port connection with the Bruce Highway, supporting efficient access to Central and Northern Queensland.
Removal of approximately 130 power poles from within the clear zone, immediately improving safety for road users.
$14.5 million jointly funded by the Australian Government and Queensland Government.
The Australian Government has committed $11.6 million funding and the Queensland Government has contributed $2.9 million.
The Bajool-Port Alma Road Project involves widening and safety improvement works on 14km of road, which provides access to the Port Alma Shipping Terminal and Port Alma Boat Ramp.
Bajool-Port Alma Road commences at the intersection with the Bruce Highway. This project will focus on upgrading approximately 14km of priority sections of the road between Bills Road and Port Alma.
The project will include widening of the roadway and removal of around 130 overhead power poles located within the clear zone (to be replaced by an underground power supply).
Improved road safety by widening pavement widths.
Improved freight access, efficiency and heavy vehicle movement.
Provide capacity for future growth at the Port Alma Shipping Terminal.
A major component of the planning and design phase involves undertaking environmental assessments and preparing approvals for the proposed safety upgrade of this important freight connection.
The project is anticipated to be completed mid-2020.


text:
Kurds of Discord: Turkey's New War on Syria
Sergey Strokan, Andrew Korybko
The conflict in Syria is escalating after Turkey launched an assault on Kurdish fighters there, which the Syrian authorities called an "outrageous violation of international law" and the UN Security Council was surprisingly in unison in condemning.
Ankara claims that the YPG is a terrorist group, although they're one of the most effective anti-Daesh fighting forces and have the support of both the US and Russia – an extraordinarily rare commonality in today's New Cold War. It's perhaps for these reasons that the two rivals put aside their larger differences and pushed forward a statement to "ask Turkey to comply with international law".
President Erdogan had earlier put the US on the spot by asking it to choose between his government and the Kurds, but it looks like Washington's not making the sort of choice that Ankara had expected.
Kyrill Koktysh, associate professor at the Moscow State Institute for International Relations(studio guest); Max Suchkov, Columnist for Al-Monitor, member of the Russian Council for International Relations; and Alan Bailey, political actvist from the UK, joined us to discuss the issue.
Kurds, Daesh, Recep Tayyip Erdogan, Turkey, Syria, Russia


Dr Ink Tattoo, is a place where you will find the tattoo of your choice. The Tattoo Shop has best tattoo artists who are talented, experienced, passionate, and who have mastered diverse styles of tattooing. At Dr Ink Tattoo, you will find an artist you can trust.
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Savage 10 FP — американская снайперская винтовка, разработанная фирмой Savage Arms.

Для стрельбы из снайперской винтовки применяются винтовочные патроны калибра .223 Remington или 7,62 мм NATO (.308 Winchester). Технически представляет собой 4-зарядную винтовку с продольно-скользящим поворотным затвором.

Винтовка комплектуется оптическим прицелом.

Ссылки
 описание Savage 10 FP на сайте world.guns.ru
 официальная страница Savage 10FP

См. также
 Снайпер
 Список снайперских винтовок

Снайперские винтовки США
Появились в 1956 году в США


text:
David B. Mustard
University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
http://www.terry.uga.edu/~dmustard/
IZA Institute of Labor Economics
Bonn, D-53072
University of Georgia Law School
Athens , GA 30602
Casinos, Crime and Community Costs
Earl L. Grinols, David B. Mustard and Cynthia Hunt Dilley
Baylor University - Department of Economics, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and University of Illinois at Urbana-Champaign - Department of Economics
Casinos, Crime, Externalities, Social Cost, Pigouvian Taxes
Racial, Ethnic and Gender Disparities in Sentencing: Evidence from the Us Federal Courts
Sentencing, federal courts, Sentencing Reform Act, Race, Gender, Disparities, US Sentencing Commission, sentencing guidelines
Journal of Law and Economics, Vol. 44, No. 1, 2001
The Enrollment Effects of Merit-Based Financial Aid: Evidence from Georgia's Hope Scholarship
Univ. of Georgia Economics Working Paper No. 00-480; Central European University Economics Working Paper No. WP2/2003
Christopher Cornwell, David B. Mustard and Deepa J. Sridhar
University of Georgia, C. Herman and Mary Virginia Terry College of Business, Department of Economics, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and Ashenfelter & Ashmore
How Do Labor Markets Affect Crime? New Evidence on an Old Puzzle
IZA Discussion Paper No. 4856
wages, unemployment, labor markets, crime
Crime Rates and Local Labor Market Opportunities In the United States: 1979-1997
University of Georgia Working Paper No. 98-472
Eric D. Gould, Bruce A. Weinberg and David B. Mustard
Hebrew University of Jerusalem - Department of Economics, Ohio State University (OSU) - Economics and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
The Effectiveness of Insurance Fraud Statutes: Evidence from Automobile Insurance
Robert E. Hoyt, David B. Mustard and Lawrence S. Powell
University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and Alabama Center for Insurance Information and Research
Insurance fraud, automobile insurance, moral hazard
The Effects of State-Sponsored Merit Scholarships on Course Selection and Major Choice in College
Christopher Cornwell, Kyung Hee Lee and David B. Mustard
University of Georgia, C. Herman and Mary Virginia Terry College of Business, Department of Economics, Sogang University and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
merit aid, education finance
The Effects of Merit-Based Financial Aid on Course Enrollment, Withdrawal and Completion in College
IZA Discussion Paper No. 820
Human Capital, Merit-based Aid, Higher Education
The Effects of Seeking Punitive Damages on the Processing of Tort Claims
Thomas A. Eaton, David B. Mustard and Susette M. Talarico
University of Georgia Law School, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and University of Georgia - Department of Political Science
Tort, punitive damages, tort reform, litigation
Journal of Legal Studies, Forthcoming
The Impact of Gun Laws on Police Deaths
Crime, Concealed Carry, Shall Issue, Waiting Periods, Police Death
Journal of Law & Economics, Vol. 44, No. 2, Part 2, October 2001, Forthcoming
Re-Examining Criminal Behavior: The Importance of Omitted Variable Bias
Univ. of Georgia Economics Working Paper No. 01-482
Got Water? Social Divisions and Access to Public Goods in Rural India
Number of pages: 39 Posted: 22 Mar 2009 Last Revised: 03 Oct 2015
Divya Balasubramaniam, Santanu Chatterjee and David B. Mustard
Saint Joseph's University, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
Public goods, Social fragmentation, Water, Public policy, India
Economica, Vol. 81, Issue 321, pp. 140-160, 2014
File name: ECCA.pdf
Merit Aid and Sorting: The Effects of Hope-Style Scholarships on College Ability Stratification
Christopher Cornwell and David B. Mustard
University of Georgia, C. Herman and Mary Virginia Terry College of Business, Department of Economics and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
education, sorting, stratification
How Do Visitors Affect Crime?
Earl L. Grinols, David B. Mustard and Melissa Staha
Baylor University - Department of Economics, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and affiliation not provided to SSRN
crime, visitors, tourists, casinos
Non-Cognitive Skills and the Gender Disparities in Test Scores and Teacher Assessments: Evidence from Primary School
Christopher Cornwell, David B. Mustard and Jessica Van Parys
University of Georgia, C. Herman and Mary Virginia Terry College of Business, Department of Economics, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and Hunter College, CUNY
gender differences, test scores, grades, educational attainment
Public versus Private Investment in Determining Child Health Outcomes: Evidence from India
Arthaniti: Journal of Economic Theory and Practice
Water, Sanitation, Pit Latrines, Flush Toilets, Education, India, Malnutrition, Wasting, Stunting, Quantile Regressions
The Ministry of Referees and Discussants
Faith and Economics, 2002
Christopher B. Barrett and David B. Mustard
Cornell University - Charles H. Dyson School of Applied Economics & Management and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
Review of Economics and Statistics, Vol. 84, No. 1, 2002
Crime, Deterrence, and Right-to-Carry Concealed Handguns
Journal of Legal Studies, Vol. 26, No. 1, 1997.
Posted: 17 Apr 1998
John R. Lott and David B. Mustard
Crime Prevention Research Center and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics


Charitopoulos Georgios is a business located in Pefki in Athens in Attica. Charitopoulos Georgios operates in the Advertising Agencies area of business.
If you are the owner/manager of Charitopoulos Georgios and you would like to edit or delete your listing, please Create a Greece.com Account to Claim your Listing.


text:
New York State DOT Transportation Asset Management Plan
New York State's Transportation Asset Management Plan (TAMP) outlines an investment strategy, framework and process to preserve and manage the multimodal transportation assets in New York State, and identifies climate change as a key risk to the state's highway and bridge assets and New York State Department of Transportation's (NYSDOT's) ability to manage those assets effectively. At a high level, the TAMP also identifies climate-related impacts to the transportation system, and outlines strategies the state can take to mitigate the risk.
The TAMP identifies agency-level risks resulting from more intense storms and sea-level rise that could impact NYSDOT's assets or the agency's ability to manage its assets. The document includes an initial "risk register," a section which defines priority risks, summarizes the impact, defines mitigation strategies, identifies who is responsible for tracking and mitigating the risk, and provides a status of the mitigation strategy (e.g. whether it is ongoing or a future strategy). The risk register identifies climate change as a priority risk, as it will continue to impart a weather pattern with more intense storms and sea-level rise. The transportation impacts resulting from this risk include:
More frequent and more severe flooding of facilities;
Major repairs or replacement of storm-damaged assets before the end of their expected service lives; and
Funding implications and reduced productivity in other core programs (as more funding and resources are used up to replace damaged assets to hardened or higher hydraulic design standards, and to conduct repeated emergency response and recovery efforts).
To mitigate these impacts, the TAMP risk register identifies mitigation strategies, some of which are already ongoing, that can be tracked and implemented by different NYSDOT divisional offices or other state entities:
Separate the costs for restoration and hardening from the core program;
Maintain emergency response plans;
Complete a statewide flood vulnerability assessment GIS layer; and
Develop an infrastructure hardening plan with prioritized locations.
The initial risk register provides only agency-level risks; however, NYSDOT will include program-level risks as the risk register is updated, which will occur more frequently than TAMP updates. NYSDOT will also address project level risks separately from the TAMP.
The document also lists major short-term asset management improvement initiatives currently being advanced by NYSDOT, one of which is developing standard measures and objective means of integrating resiliency into asset management investment strategies. NYSDOT anticipates that this will be completed within two years and will result in the ability to balance costs and needs related to more resilient infrastructure against other costs and performance benefits.
This Adaptation Clearinghouse entry was prepared with support from the Federal Highway Administration. This entry was last updated on January 28, 2016.
Related Organizations:
New York State Department of Transportation (NYSDOT)
Plans (other)
States Affected:
Impacts:
Extreme storms and hurricanes
Sea-level rise
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text:
HANNAH WARD
Violent Empathy
Building Prayers
Limen
Ask For Answers
Bitter Things
To Need
Dual Nature
miscellaneous works
Hannah Ward is a multimedia artist working primarily with colored pencil. Her works depict fragmented animal and human forms that explore intimacy, mortality, spirituality, and the process of healing. Hannah received her MFA in Drawing and Painting at the State University of New York at New Paltz. Her work has been featured in numerous exhibitions and many publications including LLEI d'art, and Watercolor: Paintings by Contemporary Artists. She is deeply interested in drawing as a form of meditation and advocacy.
email: hannahwardstudio@gmail.com
Artist Statement
I view my drawings as ceremonial narratives, told for the purpose of healing and nourishment. My work examines the intricacies of religious phenomenon and ritual in relation to the natural world. I am interested in exploring the relationship between the frailties of the tangible body and the resilience of the spirit. I combine local forest wildlife and fragments of the human figure in order to reimagine religious iconography. These dismembered forms are laboriously detailed and rich in sensual color.
Through careful rendering and arrangement, bodies become vulnerable altars, assigned meaning. These tableaus depict delicate and affectionate interactions with violent or unnerving undertones. They speak to sensations of intimacy, anxiety, and grief without context. My work is informed by magical, alchemical, and religious practices, as well as the tarot, macabre historical events, and a lifelong interest in medical anomalies and injuries. Visuals are often dictated by my personal journey with recovery, along with insights I have explored through ritual, meditation, yoga, and alternative medicines.
Recent works articulate a graceful struggle between the sensations of control and surrender. I explore how the construction of images serves as an invocation and generates meaningful connections. These drawings chronicle an awareness that is both haunting and elegant, a space where physical boundaries quietly blur. They justify actions of strength and tenderness despite necessity and apathy.
All images and content © Hannah Ward, 2022


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Former site of a log cabin built in 1803 by David Laughead, a Revolutionary War soldier, great-grandfather of William B. Laughead, creator of Paul Bunyan stories. Laughead came to Ohio with an expedition led by Gen. George Rogers Clark. The 1 ½ story cabin featured a winding, narrow ladder stairway to the second floor and "steeple notching" or upward cuts where the logs meet at the corners. Donated by the Willard Quillen Family, the log cabin was moved from its original site and donated in July 1987 to the Kettering-Moraine Museum.


text:
An Open Letter to Texas A&M's PR Department
Dear Aggie Flacks,
I respect you work at an esteemed institution rich in tradition and folklore. I admonish that your job can't be easy with overseeing many schools, campus life and that little football program you have. That's why I struggle with the proper way to pose this delicate question when I consider the plight of young Johnny Manziel, but forgive the brash wording. I'm just frustrated but...what in the blue hell are you people doing?
He becomes the first freshman in NCAA history to win the Heisman and your department is statements galore. After that? Radio silence. Only 12 days later, he ends up courtside during a game between the Miami Heat and my Dallas Mavericks. No reason for a statement there, but you may have wanted to gain a little perspective when Johnny goes scorched earth on people via Twitter during the second half. Sure, there was the Cotton Bowl after that, so I guess you were busy. How about a month later when young Johnny is 'grammed' with a handful of cash with the caption 'casino ballin.' Any word from you kids then? Were you busy doing brainstorms and whiteboarding in the conference room? If you were, I can accept that.
Then the red flags really started fanning like Johnny's casino credits and the PR world was left watching for some serious hunkering down of crisis communications.
Thanks to the obsessed statisticians at the Sporting News, we have the following timeline to help you kids realize when you should have taken some action:
March 2 - Manziel's family (no stranger to business savvy, melodrama or cash) file to trademark "Johnny Football."
March 25 - Johnny shoves a grad assistant after throwing an interception in practice. (Sure, he should have exercised his angst on the opposing cornerback, but never mind that man's game there.)
June 16 - The spiral continues when Johnny's infamous tweet was sent out following a parking ticket and the obligatory "Don't you know who I am?"
July 13 - He big-times Archie, Eli and Payton Manning at their own QB camp by oversleeping (despite a ridiculous hangover).
There are at least four instances where your PR spidey senses should have been kicking in - and your team straight in the behind - for an official statement, some media training, reputation management, a gag piece and locking him in the closet...something! Alas, nothing. You are too busy at yell practice and drinking the maroon Kool Aid to be bothered by the cash cow of College Station to be worried about what he is doing while you were sleeping. Essentially, all those Aggie jokes chronicled through time? Yeah, he's making each of those come true.
And now, you have Autograph-Gate. Not that I'm some expert in PR and crisis communications, but even I would think that would be ample opportunity to take over, the athletic director this how we fold our clothes and put a leash on that pompous twit. Maybe you knew something we didn't in flack world. Perhaps your silence was warranted because Johnny Effin' Football was found not guilty of breaking the inane NCAA credo but only got spanked for "inadvertently violating the rules" of signing merchandise. And to celebrate, he makes a complete ass of himself and shames the school during a game with the laughable Rice Owls. Scoreboarding, making the cash symbols and acting like he was signing an autographs were all on display. To wit, Coach Kevin Sumlin did what you kids should have done months ago - sat his tail down.
Think about that, in only nine months, this dude has gone from media darling to being stuck in the crosshairs. All the while, no pressers, statements, training. Nothing. Your inept PR department hasn't done anything to protect the school or help this kid. The spin lately has been to let Johnny focusing on being a student athlete. Considering he's not going to school per se, not so much. Was having the coach take all the heat your doing? If so, think again:
"I think it's important now based on where he is that his focus is to try to be our quarterback and a student athlete," said Sumlin, according to the Associated Press. "That's his biggest challenge right now. [It's] not his challenge to be here. I don't think right now that him coming here and saying the words would change some people's opinion about who he is. At the appropriate time, he'll be able to speak for himself."
TRANSLATION: Now that the PR team here has decided to Gig' Em ('Em being Johnny), we are praying he can stay sober enough to remember his talking points like he can his playbook. Then - and only then - will we put this fool in front of a microphone.
Nine months of hijinks and tomfoolery. Nine months of staining Texas A&M's reputation. Nine months of your coffers filling to the brim with JFF residuals. And still, nothing, until now. Whelp, this should be good. Look forward to seeing your fine work at a press conference following the schlacking your school receives from Alabama in two weeks. You see, Nick "The AntiChrist" Saban has no sense of humor and I doubt he will think Johnny is that lovable, tweeting or not. So good luck with that. You know what they say, "Better late than never."


Here's the beginning of the pancetta. I had to buy commercial pork, which is kind of a bummer, but our local organic pork people won't have another pork belly until the next time they butcher (in about a month) and I wanted to get going. So, here it is, the five pound section of my whole commercial pork belly that seemed to have the most even thickness. It's pretty thick — I think rolling it might be more of a challenge than I'd anticipated, but we'll cross that bridge when we get there.
So far this was really easy. I mixed up the dry rub in a dish, then smooshed it all over the pork. I've been flipping it once a day (we're on day 4 now) and it seems to be firming up nicely.
And it smells great — my fridge smells faintly of bay leaves (nice true bay leaves from my stepmother's tree in Seattle), juniper berries, nutmeg, garlic, pepper, salt and brown sugar and pork. I added a little of this nice mild Aleppo pepper I bought at World Spice the last time I was in Seattle — I'm never very good at following recipes exactly and this all smelled like a tiny bit of chile would just be perfect.
My mother was teasing me on the phone the other day about still liking to play with my food — guilty as charged. Between the game, pancetta and my adventures in real milk — there's a lot of playing with food going on around here.
This is exciting! I've cured pork belly for bacon using Ruhlman's recipe from Charcuterie, both with and without nitrates — have to say, liked the nitrate version better, plus it had that pretty red bacon color. I wanted to do pancetta too but don't have a decent place to hang it. Someone told me I could hang it in my spare fridge if I raised the temperature and just remembered to open the door every day for ventilation. Now that's energy efficient.
By the way, if you ever get desperate for belly again out of season, you can order it from the Niman Ranch website. Pricy, but better than supporting Smithfield or its ilk.
I saw the Neiman Ranch site after I'd already ordered a pork belly from my local butcher — I like Matt so much, and he makes such great bacon that I was sort of hoping he had a local source — but no, it was an Armour slab (no love lost for them — went to grammar school with both Armours and Swifts). I think there are a few other local pork sources around here — my friends Scott and Jennifer bought a pig from someone over near Manhattan — and my Milk Lady raises some pigs too — I think next year I can get on her pig list. But for now, it's a slab of commercial pig — and hanging is the next challenge. I was looking at the River Cottage Meat book and it says that you can hang it unrolled if you want, or really, you don't necessarily have to hang it at all. I think my canning closet in the basement should be about right — I'm going to give it a try.


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HWZ University of Applied Sciences in Business Administration
With 2300 students and approximately 500 lecturers, the HWZ is the largest university with an exclusive focus on part-time education in economics in Switzerland, offering a full suite of courses: bachelor, masters, doctorate, and other courses.
More about HWZ University of Applied Sciences in Business Administration
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Monika Zahler Bachelors Degree
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Through my extensive studies, I've discovered that people living in Mediterranean countries are healthier than Americans. They have almost half as many deaths from cardiovascular disease, stroke, cancer, diabetes, and obesity as us.
So, if the Mediterranean diet has worked for its people for centuries in protecting them from chronic diseases plaguing us now, why not copy it?
The good news is: if you start emulating the lifestyle of the Mediterranean world now, you will attain newfound health. Here's how.
Why do many people buy Super gasoline even though it's more expensive?
If they bought the least expensive gas they could save a lot of money. But only in the short run. Car engines run more efficiently with high-quality fuels and the parts deteriorate much faster when you use cheap fluids.
Like your car, your body is comprised of different parts and your heart is the engine. The fuel you use to keep your heart and other body parts running makes a difference in your performance, whether you're at work, at school, or with your family. The Mediterranean diet is proven to be the best "fuel" available to keep our "parts" running well until old age.
Why do we have it so backwards?
Because seventy-five percent of the salt we eat comes from processed foods. And, since the American public consumes an excessive 4,000mg of sodium per day, the American Public Health Association recently called for a 50 percent sodium reduction in our nation's food supply over the next ten years. It's estimated that such a reduction would save at least 150,000 lives annually.
Many people take vitamin E in capsules thinking that they can get the same health results. However, studies have shown that capsules can never replace the real thing. Researchers for the Heart Outcomes Prevention Evaluation Study found that people who received 265 milligrams of vitamin E daily in the form of supplements did not have fewer hospitalizations for heart failure when compared to those who received a placebo.
That's why nutrition authorities recommend 2 to 3 tablespoons of extra virgin olive oil a day as prevention.
Because, more than 200 chemical compounds that might protect our bodies have been found in garlic. It has recently been shown that garlic can significantly reduce cholesterol and triglycerides, lower blood pressure and prevent the formation of blood clots. It can also protect our bodies through its antioxidant properties.
Scientific studies have associated good health not only with the ingestion of healthy foods, but also with a lifestyle linked to family life, leisure time, regular physical activity and traditional habits such as taking a nap. A 10 to 15 minute nap at midday will help keep stress at bay. So why not take 15 minutes after you're done eating and have a snooze?


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Q: Select query joining two tables PHP I have put a script together which prints all of the rows from the "sales_list" table but only those with the "users_sales_guild_id" which matches the logged in user. This works fine.
What I am trying to do is print all of the rows but retrieve the matching sales_id from the "accessories_orders" table, and put the "accessories_orders_total" and shipped status with the query, so the query below should look like this in the browser if the person logging in has a "user_sales_guild_id" value of "1234".
+--------+---------------+-------------------+----------+
| Model  | Customer Name | Accessories Total | Status   |
+--------+---------------+-------------------+----------+
| Nissan | Malcom Smith  |                   | Add      |
| Ford   | Jane Smith    | 200.00            | Pending  |
+------------------------+-------------------+----------+

So if there is a matching row in the "accessories_orders" table, then it will print the "shipped" and "accessories_orders_total" data. If there is no matching row for this, then it will display an "Add" link which leads to the add_accessories_sales.php.
I'm getting an error message "Undefined index: sales_model" and pretty much everything else within the first query, can anyone point out where I am going wrong?
"sales_list" Table
+--------------------------------------------------------------------------------------------------------------------------+
| sales_list                                                                                |
+------+--------------------------+--------------------------+------------------------+-------------+----------------------+
| sales_id | users_sales_guild_id | sales_customer_firstname | sales_customer_surname | sales_model |  sales_entry_date    |
+----------+----------------------+--------------------------+------------------------+-------------+----------------------+
| 1        | 1234                 | Jane                     | Smith                  | Ford        | 2013-12-02 12:00:00  |
| 2        | 5678                 | John                     | Chan                   | Mazda       | 2013-12-03 12:00:00  |
| 3        | 5678                 | Kevin                    | Chan                   | Fiat        | 2013-12-04 12:00:00  |
| 4        | 1234                 | Malcom                   | Smith                  | Nissan      | 2013-12-05 12:00:00  |
+----------+----------------------+--------------------------+------------------------+-------------+----------------------+

"accessories_orders" table
+-------------------------------------------------------------------------------------------------------------------------+
| accessories_orders                                                                                |
+-----------------------+----------------------+----------+--------------------------+-------------------------+----------+
| accessories_orders_id | users_sales_guild_id | sales_id | accessories_orders_total | accessories_orders_date | shipped  |
+-----------------------+----------------------+----------+--------------------------+-------------------------+----------+
| 1                     | 1234                 | 1        | 200.00                   | 2013-12-02 12:00:00     | Pending  |
| 2                     | 5678                 | 2        | 350.00                   | 2013-12-03 12:00:00     | Pending  |
| 3                     | 5678                 | 3        | 100.00                   | 2013-12-03 12:00:00     | Pending  |
+-----------------------+----------------------+----------+--------------------------+-------------------------+----------+

EDITED and UPDATED Code
<?php
require_once ('database.php'); // Connect to the database.

$query = " SELECT sl.sales_model, sl.sales_customer_firstname, sl.sales_customer_surname, ao.accessories_orders_total, ao.shipped,
       COALESCE(ao.shipped)
       FROM sales_list sl
       LEFT JOIN accessories_orders ao ON(ao.sales_id = sl.sales_id)
       WHERE sl.users_sales_guild_id ='".$_SESSION['users_sales_guild_id']."'
       ORDER BY
     ".$order_by." LIMIT ".$start.", ".$display;

$result = @mysql_query ($query); // Run the query.

echo '

Model
Customer Name
Accessories Total
Status
';

$bg = '#ffffff'; // Set the background color.
while ($row = mysql_fetch_array($result, MYSQL_ASSOC)) {

$status = $row['shipped'];

$bg = ($bg=='#e1e3e6' ? '#cdcdcf' : '#e1e3e6'); // Switch the background color.
echo '
';
echo  '' . $row['sl.sales_model'] . '	';
echo  '' . $row['sl.sales_customer_firstname'] . ' ' . $row['sl.sales_customer_surname'] . '	';
echo  '$' . $row['acc.accessories_orders_total'] . '	';

$str = '';
if($status == 'Pending') {
 $str .=' Pending
';
}
else {
 $str .='Add
';
}
echo $str;
}

echo '
';
mysql_free_result ($result); // Free up the resources.
mysql_close();  //Close the database connection.
?>

A: Your query needs to be more like this:
SELECT sl.sales_model, sl.sales_customer_firstname, sl.sales_customer_surname, ao.accessories_orders_total, COALESCE(ao.shipped, 'Add') status
FROM sales_list sl
LEFT JOIN accessories_orders ao ON(ao.sales_id = sl.sales_id)
WHERE sl.users_sales_guild_id = 1234;

The LEFT JOIN is the key here.  It allows a row to be returned with the data from sales_list even if there is no corresponding entry in accessories_orders.
See this fiddle for a working example: http://sqlfiddle.com/#!2/f7d3d/4
As others have already stated, you should be using the mysqli function set as opposed to the mysql function set.

A: First, you should not be including the table names.  Example:
//wrong
echo  '' . $row['sl.sales_model'] . '	';

//correct
echo  '' . $row['sales_model'] . '	';

Second, you should not be using mysql unless you are using an outdated version of PHP.  Switch to mysqli or PDO.
Third, you have no error handling to tell you whether your query is successful or not.  In fact, you have the opposite of error handling, because you are trying to use the @ operator to suppress your errors.  Instead, you should do something like this:
//assuming you switch to mysqli
mysqli_query("SELECT acc.accessories_orders_id, acc.users_id, acc.sales_id,
      acc.accessories_orders_total, acc.accessories_orders_date, acc.shipped,
      acc.timestamp, sl.sales_id
      FROM accessories_orders AS acc, sales_list AS sl
      WHERE acc.sales_id = sl.sales_id");
if(mysqli_error()) {
    throw new Exception(mysqli_error(), mysqli_errno());
}

If you do this, your mysql errors will be logged in the same place as your php errors.  You will then be able to tell whether any of your trouble is coming from the query being malformed.

redpajama_set_name: RedPajamaStackExchange


NEW YORK—The 2008 Stackley Cup Playoffs, a set of odd-number-of-games series that will determine the champion of the National Huckie League, are well underway, NHL Commissioner Gary Bettman confirmed Monday.
At press time, the four hackley teams in contention for the Stickleby Cup were the Detroit Red Wings, the Pittsburgh Penguins, the Pittsburgh Flyers, and a team from Dallas, TX. The Red Wings, one of the NHL's Original Four Teams, and the Penguins, who feature one of hinky's rising young stars in Sidney Crossberry, are leading their respective series and are expected to advance to the championship round, or Storkaley Cup Finallys.
Hucklebee, which is played on ice by stick-wielding six-man teams who attempt to strike the hokey puck or "ball" into the opposing goal, is naturally a cold-weather sport. For this reason, hooky is believed to have originated in Canada. This will be the first year since 2003 that no Canadian team will make it to the Shaklee Cup Finals, and no Canadian team has won the Cup since 2003.
"This is the best time of year to watch the great sport of [huncky]," Commissioner Bettman said in a statement released by the NHL public relations department. "We still believe that our game is the fastest, toughest, most exciting game in the world, and we look forward to demonstrating that to a national audience as we determine the 2008 NHL Champion."
However, despite a fiercely loyal core fanbase, achieving mass popularity has been difficult for the National Honky League, which currently ranks behind the NFL, NBA, NASCAR, MLB, college football, NCAA basketball, tournament poker, and figure skating in television viewers. The sport, while definitely colorful, is somewhat difficult to watch on television; many say the fast action is actually too hard to follow, as they are unsure where the hanky puck is at any given time. The sheer number of games is also somewhat intimidating; the NHL season is believed to have actually began sometime last year.
The sport was also dealt a rather ugly setback with many viewers during last year's Stanbly Cup playoffs when two players dropped their ice bats and gloves and became involved in a shamefully brutal fistfight.
However, the passion of the teams involved in the Stagolee Cup Playups is impossible to deny or ignore.
"Way back when I was a kid playing on frozen ponds, I dreamed of winning the Cup," Detroit's Brian Rafalski told reporters Tuesday. "It's every player's dream to hoist the Cup above their heads and have their name engraved on the side."
One of the grand traditions of the sport is that each hicky player from the Cup-winning team is allowed to take the trophy with them for a day to show their families, friends, and presumably even coworkers at their actual jobs.
"Winning the Cup would be the ultimate dream come true for me, the reward for a very long, hard struggle," said foreign-born Penguins player Alexander Ovechkin, who, like most hochuli players, has based his life around the sport and has no real-world skills. "But really, just to play this game, to be part of something that brings so many people joy, that has been a great gift as well." Horklee is presumably extremely popular in Ovetchkin's home country.
"Our dream is that, when the Stanley [sic] Cup Finals end in June, everyone in America has seen those games and realized how much fun it is to watch the NHL," Commissioner Bettman said. "These are, without a doubt, some of the world's finest athletes playing in some of the world's most competitive games. I know I'm prejudiced, but I honestly think that anyone who watches will agree that hockey [sic] is the greatest sport in the world."


Here is our weekly schedule for Peachtree Radio FM. Please note that all times are in U.S. Eastern Time. This schedule page will be updated as we add new DJ's to our line up. Times where no shows are scheduled will be Automation and available for new DJ's.
8:00 PM - 9:00 PM - The Way It Used To Be by DJ Blindfold. This show is old time nastalgic TV.


For those enjoying Mothers day today, perhaps a fancy afternoon tea is on the cards as it is in ours! A selection of treats have been purchased and baked and the highest pointed goods on the table are from Mr. Kipling! Exceedingly good... and exceedingly high in propoints... if you're a cake fan and can't resist the packet once its open (I admire your strength!) then these are nice to have with the posh plates!
Mmmmmmm Mr. Kipling Whirls, I love them, definitely can't have them in the house, I'd easily eat the entire pack of six!