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24 Kan. App. 2d 532
BOARD OF COUNTY COMMISSIONERS OF NESS COUNTY, KANSAS, Appellant, v. BANKOFF OIL COMPANY, Appellee.
1. The challenging party has the burden of proving that an action taken by the Board of Tax Appeals was erroneous.
2. A ruling by the Board of Tax Appeals on a subject within its area of expertise carries a strong presumption of correctness.
3. In the absence of evidence that an assessment was arrived at fraudulently, arbitrarily, or capriciously, neither a difference of opinion as to value nor an error in judgment by assessing officers is reason for interference by a court. At the same time, courts have authority to correct the acts of taxing officials if they have proceeded without statutory authority or contrary to the statutes.
4. Oil and gas leases, together with all producing wells, materials, and equipment, are assessed and taxed as personal property.
5. K.S.A. 79-301 provides that all tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year.
6. Fair market value is the amount in terms of money that a well-informed buyer is justified in paying and a well-informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion. For the purposes of this definition, it will be assumed that consummation of a sale occurs as of January 1.
7. The legislature has granted the Director of Property Valuation the ultimate supervisory responsibility for the administration of the assessment and tax laws of the state. In exercising this authority, the Division of Property Valuation of the Kansas Department of Revenue has issued an appraisal guide, known as the PVD Guide, which is similar to a regulation issued by an administrative agency.
8. Rules and regulations of an administrative agency that conflict with authorizing statutes are invalid.
9. The practice of using data from the first quarter of the next tax year for personal property assessment violates the requirements of K.S.A. 79-301 that personal property be assessed as of January 1 of the tax year. Therefore, the procedures for using post-valuation data contained in the appraisal guide issued by the Division of Property Valuation of the Kansas Department of Revenue, known as the PVD Guide, are invalid.
Appeal from Ness District Court; J. BYRON MEEKS, judge. Opinion filed November 14, 1997. Reversed and remanded with instructions.
Larry D. Tittel, county attorney, for appellant.
Jack Glaves and Thomas M. Rhoads, of Glaves, Irby and Rhoads, of Wichita, for appellee.
Before MARQUARDT, P.J., ELLIOTT and PIERRON, JJ.
MARQUARDT, J.: The Board of County Commissioners of Ness County (Ness County) appeals from the decision of the district court which upheld the order of the Board of Tax Appeals (BOTA) that awarded Bankoff Oil Company (Bankoff) a partial refund of ad valorem taxes levied on an oil lease for the 1993 tax year. The question presented is whether BOTA erred in calculating the decline rate for the lease. This issue turns on whether oil production data for the period following the statutory valuation date was properly considered.
Bankoff operates an oil lease containing two wells in the Brownell field of the Cherokee Sand Reservoir, known as the Linden lease. Oil and gas operators are required to file an annual statement of assessment with the county appraiser in the county where the production exists. See K.S.A. 1996 Supp. 79-306; K.S.A. 79-332a. In February 1993, Bankoff filed the required statement for the Linden lease, showing that its fair market value was $3,357,045 and its assessed value was $1,007,114, with a 2 percent rate of depletion. Based upon a 2 percent rate of depletion, the county appraiser valued the lease at $3,361,222, with an assessed value of $1,008,367.
Later, Bankoff decided that the 2 percent depletion rate did not accurately reflect the actual decline in production. Bankoff filed a statement protesting payment of the ad valorem taxes, paid the taxes under protest, and applied for a refund. In its tax protest, Bankoff stated that a major decline had developed in the fourth quarter of 1992 and that a comparison of the fourth quarter of 1992 to the first quarter of 1993 indicated a 51 percent decline, with a sustained decline of 40 percent in 1993. In a subsequent hearing, Bankoff presented evidence that the computer program it had used to calculate the initial decline percentages only evaluated annual declines and not quarter to quarter declines.
The 1993 Oil and Gas Appraisal Guide (PVD Guide) prepared by the Division of Property Valuation of the Kansas Department of Revenue provides, in part:
"Producing a finite reserve results in a depleting asset. The rate of depletion is known as the decline rate. An oil reserve produced at its potential will theoretically begin to decline immediately. When a lease is new and just beginning its production, the decline rate is not known. The decline rate estimate depends on the age of the lease and cannot be predicted accurately until a reasonable length of time has passed. A history of the lease should be kept for this purpose.
"No rules can be established to cover every facet. Decisions based on logical judgement and factual situations with similar leases in the general locale must prevail."
The PVD Guide provides the following guidelines:
"A. New Leases
For leases that are less than one year old and in cases where an annual decline rate cannot be calculated, compute the annual decline rate by using back-to-back quarters, such as prior year last quarter with current year first quarter, and convert to an annual decline by using the following table. Requests should be accompanied by decline curves for as much history as is available.
When adjustment is requested by the operator for obvious abnormal sharp decline, it should be supported by data not only for the prior year demonstrating this decline, but production for the year of assessment. A misapplication of the decline factor could result in extreme under or overappraisal of the lease.
"B. Existing Leases
To estimate the decline rate on an existing lease having stable production from year to year, the current year decline is figured by using the prior two production years. For the 1993 tax year, use 1992 and 1991 as follows:
Decline = 1991 Production - 1992 Production
1991 Production
When using prior years' production to estimate the current [year decline], the appraiser must be sure that the production figures are for a full year and represent a typical operation with no significant workover periods or lease shutdowns or other nonproducing periods effecting the lease producing capability." (Emphasis added.)
At the initial BOTA hearing, the county appraiser testified that in determining the amount of decline, she looks at both the annual and historic decline. The decline curve that the county appraiser plotted on the Linden lease from its beginning in 1989 through the end of 1992 did not show a decline. The county appraiser compared the Linden lease's production in 1991 to that in 1992 and arrived at a 2 percent decline. At some point, the county appraiser examined the production figures for the first quarter of 1993; however, she testified that this information would not have changed her calculation because she had seen oil leases suffer a decline and then go back up and stabilize.
In a letter to BOTA dated August 29, 1994, the county appraiser stated: "When I work the present year renditions I do consider the first quarter of that year since it is available and it can indicate change, but at this point this lease had no indication of a fall in production."
At the initial BOTA hearing, Bankoff presented the testimony of Barney Sullivan, a tax consultant specializing in mineral properties. Sullivan stated that he had testified as an expert before BOTA many times and that he had been involved in the formulation of the PVD Guide. In calculating the decline rate of the Linden lease, Sullivan compared the last quarter of 1992 to the first quarter of 1993, arriving at a 16 percent decline for that period. Sullivan annualized this to a 50.2 percent decline. Sullivan's rationale for the decline calculations came from the PVD Guide, which Sullivan quoted as follows:
"For leases that are less than one year old and in cases where an annual decline rate cannot be calculated, compute the annual decline [rate] by using back-to-back quarters, such as prior year last quarter with current year first quarter, and convert to an annual decline by using the following table." (Emphasis added.)
Sullivan testified that this language applied both to new leases and to cases where an annual decline rate cannot be calculated and that the Linden lease fell under the second application. Sullivan testified further that it was "absolutely inappropriate" to use a comparison of the prior 2 years where a lease has a considerable decline. Sullivan agreed that if the decline rate on the Linden lease is figured by comparing the production in 1991 to that in 1992, then a 2 percent decline rate is indicated.
Bankoff also presented the testimony of Richard J. Flaker, a consulting petroleum engineer. Flaker testified that there are 14 wells in the Brownell field and that they all pump oil from a common source. Using exhibits and charts, Flaker showed that although production at Brownell field reached a sharp peak in August 1992, the Linden lease wells had a flat production from 1990 through October 1992. Flaker testified further that the Linden lease wells would have peaked with the rest of the Brownell field had they not been mechanically limited.
Flaker compared Linden lease's production for the last quarter of 1992 to the first quarter of 1993 and arrived at a 16 percent decline for that period. Flaker utilized data from the entire Brownell field as well as a similar field, known as the Jolly field, in determining the reasonableness and appropriateness of the 16 percent decline rate.
In its order initially affirming the county appraiser's assessment, BOTA stated:
"The county properly valued the subject property using the guidelines as established by PVD. The taxpayer argues that the PVD guidelines indicate that the county can use post valuation . . . data to value the property. The Board notes that the guidelines state that post valuation data may be used only in cases where the annual decline rate cannot be accurately calculated or if the lease is new. Here, the subject property has been producing oil for three full years prior to the valuation date and a reliable production history had been established. The production history indicated that production had been fairly stable over the three year period and the county used the information available as of January 1, 1993, to value the property. Therefore, the county was not in error to refuse the taxpayer's request to use production data obtained after January 1, 1993. Furthermore, to deviate from the guidelines and value the subject property differently than other similar property in the area would violate the uniform and equal clause of the Kansas constitution. To explain, existing oil leases in the county should be valued as of January 1, 1993, using production information obtained in 1991 and 1992. If the county were to use 1993 production for this one lease only, then [it] would be valued differently than the other leases in the county and thus, not uniform and equal."
Bankoff filed a petition for reconsideration, which BOTA granted, and a second hearing was held. Bankoff presented the testimony of John R. Cooper, manager of the oil and gas section of the Kansas Department of Revenue. Cooper testified that the value of an oil and gas lease is the present value of its future production and that the theory of the PVD Guide was to appraise the reserves in the ground. Cooper testified further that the PVD Guide was not meant to limit the use of a comparison of the last quarter of the preceding year to the first quarter of the current year to new leases. In fact, it was Cooper's testimony that his office recommended using the data from the first quarter of the current year if a sharp decline is indicated that otherwise would not be indicated by comparing the previous 2 years. Cooper testified that the Linden lease took on the characteristics of a new lease because of its sharp decline. Cooper also testified that in evaluating the 1993 decline rate for the Linden lease, he would probably annualize the first quarter of 1993.
Cooper testified that while the method prescribed by the PVD Guide for valuing existing leases with stable production (the comparison of production for the 2 prior years) was useful in many cases, it would not be appropriate for certain leases. Cooper stated that this method only looks at two points on a curve and that it was not always "the last word" on the value of a lease.
Cooper testified that another way of calculating the decline is to look at the field generally and then compare that data to the lease in question. Bankoff presented evidence that the county appraiser had assessed a 30 to 50 percent decline to most of the other leases in the Brownell field.
Following the second hearing, BOTA reversed its earlier decision, stating:
"After a review of all the evidence, the Board finds that using alternative methods of computing decline rates (including the consideration of current year production) has been advised by PVD for many years and is a common practice among appraisers, including the Ness County Appraiser. Accordingly, the Board finds the use of such techniques in this case does not violate the constitutional requirement of a uniform and equal basis for valuation."
BOTA found that "the most appropriate method for computing the decline rate of the subject property is the suggestion by Mr. Cooper to annualize the 1993 first quarter production and compare the result with the previous year's production." Using this method, BOTA calculated that the Linden lease had an 18 percent decline rate. Two BOTA members dissented, stating that they would affirm the county appraiser's valuation.
Ness County appealed BOTA's decision to the district court. The district court found that there was sufficient evidence to support BOTA's decision and that Ness County had failed to provide adequate grounds for reversing BOTA's decision.
Ness County argues that BOTA erred in using post-valuation data in figuring the decline rate for the Linden lease.
This court may grant relief under K.S.A. 77-621(c) if:
"(4) the agency has erroneously interpreted or applied the law;
"(5) the agency has engaged in an unlawful procedure or has failed to follow prescribed procedure;
"(7) the agency action is based on a determination of fact, made or implied by the agency, that is not supported by evidence that is substantial when viewed in light of the record as a whole, which includes the agency record for judicial review, supplemented by any additional evidence received by the court under this act; or
"(8) the agency action is otherwise unreasonable, arbitrary or capricious."
The party challenging an action taken by BOTA has the burden of proving that it was erroneous. In re Tax Appeal of Scholastic Book Clubs, Inc., 260 Kan. 528, 536, 920 P.2d 947 (1996). "A ruling by BOTA on a subject within its area of expertise carries a strong presumption of correctness." In re Tax Refund Application of Affiliated Property Services, Inc., 19 Kan. App. 2d 247, 250, 870 P.2d 1343 (1993).
In the absence of evidence that an assessment was arrived at fraudulently, arbitrarily, or capriciously, neither a difference of opinion as to value nor an error in judgment by assessing officers is reason for interference by a court. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 289, 447 P.2d 791 (1968). At the same time, courts have the authority to correct the acts of taxing officials where they have proceeded "without statutory authority or contrary to the statutes." Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 103-04, 483 P.2d 1111 (1971).
Oil and gas leases, together with all producing wells, materials, and equipment, are assessed and taxed as personal property. K.S.A. 79-329; Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 436 P.2d 982 (1968). K.S.A. 79-301 provides: "All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof." See Palmer v. First Nat'l Bank of Kingman, 10 Kan. App. 2d 84, 87, 692 P.2d 386 (1984).
K.S.A. 1996 Supp. 79-501 provides, in part: "Tangible personal property shall be appraised at its fair market value in money except as provided by K.S.A. 79-1439, and amendments thereto. All such real and tangible personal property shall be assessed at the rate prescribed by K.S.A. 79-1439, and amendments thereto." K.S.A. 1996 Supp. 79-1439(b)(2)(B) provides that mineral leasehold interests shall be assessed at 30 percent of fair market value. See State ex rel. Stephan v. Martin, 230 Kan. 747, 754, 641 P.2d 1011 (1982).
K.S.A. 1996 Supp. 79-503a defines fair market value as
"the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion. For the purposes of this definition it will be assumed that consummation of a sale occurs as of January 1."
K.S.A. 1996 Supp. 79-503a provides the factors that are to be considered by county appraisers when determining fair market value, one of which is sales. K.S.A. 79-331(a) provides specific factors for an appraiser to consider when determining the value of oil and gas leases. The objective of both K.S.A. 79-331 and K.S.A. 1996 Supp. 79-503a is to determine the actual fair market value of the property appraised. Martin, 230 Kan. at 755-56. In its reconsideration, BOTA did not address any of the other factors listed in the various statutes for determining actual fair market value; instead, it focused only on the decline rate, using the first quarter of 1993 to make its calculation.
The legislature has granted the director of property valuation the "ultimate supervisory responsibility for the administration of the assessment and tax laws of the state." McManaman v. Board of County Commissioners, 205 Kan. 118, 126, 468 P.2d 243 (1970); see K.S.A. 79-1401; K.S.A. 79-1404. In exercising this authority, the Division of Property Valuation has issued the PVD Guide. However, the PVD Guide is invalid to the extent it conflicts with the legislation that authorizes the tax. "'Tax laws are statutory and do not exist apart from the statute. As such, they must be strictly construed.'" Executive Aircraft Consulting, Inc. v. City of Newton, 252 Kan. 421, 425, 845 P.2d 57 (1993). The PVD Guide is similar to a regulation issued by an administrative agency. Rules and regulations of an administrative agency that conflict with authorizing statutes are invalid. See Pemco, Inc. v. Kansas Dept. of Revenue, 258 Kan. 717, 720, 907 P.2d 863 (1995).
The practice of using data from the first quarter of the next tax year for personal property assessment violates the requirements of K.S.A. 79-301 that personal property be assessed as of January 1 of the tax year. Therefore, the procedures for using post-valuation data contained in the PVD Guide are invalid.
We reverse and remand with instructions that the district court reinstate BOTA's original finding of a 2 percent decline rate.
Reversed and remanded with instructions.
PIERRON, J., dissenting: I respectfully dissent. As pointed out in the majority opinion, the rulings of bodies such as the Board of Tax Appeals (BOTA) on subjects within their area of expertise carry a strong presumption of correctness. The procedure set out in the PVD Guide to value oil and gas leases was adopted due to the well-known possibility of significant fluctuations in production over the short run, which can distort the true value of a lease.
The majority does not seem to dispute that the reason for checking production figures from beyond the tax year is logical, if the goal is to find the true value of the lease. Instead, it appears to rule that the statutes require us to ignore any information about production from subsequent quarters, because hypothetical buyers and sellers on the assessment date (January 1) would not have that information.
There appears to be nothing in the statutes or case law which would limit the information concerning the value of the lease on the target date to that generated in the tax year. In determining the value for a particular tax year, the PVD Guide uses the production figures for subsequent tax year quarters only for informational purposes, as they relate to the state of the reserves. As long as the figures are used for this purpose, they are not in conflict with the assessment statutes.
I fear this decision incorrectly denies the expertise of BOTA in this area and will force the implementation of a new assessment system that is less reliable and sometimes erratic. This approach is not required by the statutes.
Updated: November 14, 1997.
URL: http://kscourts.org/kscases/ctapp/1997/19971114/77111.htm.

redpajama_set_name: RedPajamaCommonCrawl


(NORTH CANTON, Ohio) – A pair of national champions have been selected as the 2017-18 Walsh University Athletes of the Year. Sarah Berger has won the award for an unprecedented fourth year in a row after winning the 1,500 meter run, while Marcus Myers was the selection on the men's side.
Berger had already solidified herself as one of the all-time greats to wear the Maroon and Gold, but her national championship in at the outdoor track & field championships in May was the icing on the cake. After two more runner-up finishes in cross country and the distance medley relay, the Norton native finally reached the top of the podium in the 1,500. It was Walsh's first NCAA national championship for a women's sport, and second-ever behind the women's basketball championship in 1997-1998.
Berger also placed third in the indoor mile and ninth in the outdoor 5,000 meter run to earn five All-American honors this year and 10 for her career. She qualified for the national championships in nine events between cross country and track & field.
G-MAC championships and honors flooded her trophy case with ease this season. She was the individual champion in cross country, indoor mile, outdoor steeplechase, and 1,500, with conference records set in the steeplechase and 5,000. Berger also ran on the first place DMR team.
As a result, Berger was named the Female Great Midwest Collegiate Achievement Award winner, Midwest Regional Cross Country Athlete of the Year, Midwest Outdoor Track Athlete of the Year, G-MAC Women's Outdoor Track Athlete of the Meet and Year, and G-MAC Athlete of the Week seven times.
Not only could she perform in competition, but she was one of the best in the classroom as well. After she graduated with a cumulative GPA of 3.92, Berger was named to the Google Cloud Academic All-American First Team by CoSIDA.
Myers incredible year was also capped by two All-American performances to give him four for his career. He opened the national championships by winning the hammer throw in the first event of the meet. Myers later finished seventh in the discus.
His national championship is Walsh's first on the men's side in the NCAA era and first since Joe Morgan won the indoor long jump in 2010. Combined with his points in the discus, Myers scored all of Walsh's points to put the Cavaliers in a tie for No. 19 at the national championships. He also qualified for the indoor national championships in the weight throw.
After his record hammer throw of 66.23 (217 feet 3 inches) at the Cavaliers Invitational, Myers was named USTFCCCA National Athlete of the Week for the week of April 18.
Myers also loaded the trophy case with regional and conference honors. He was named Midwest Outdoor Regional Field Athlete of the Year, the G-MAC Men's Field Athlete of the Meet and Year, the G-MAC Champion in the hammer and discus, the G-MAC record holder in the hammer, and the G-MAC Athlete of the Week three times.


text:
Сюзан Франсія  (, ; 8 листопада 1982) — американська веслувальниця, олімпійська чемпіонка.

Життєпис
Закінчила Пенсильванський університет.

Виступи на Олімпіадах

Посилання
 Досьє на sport.references.com

Академічні веслувальники США
Олімпійські чемпіони США
Академічні веслувальники на літніх Олімпійських іграх 2008
Чемпіони літніх Олімпійських ігор 2008
Олімпійські чемпіони з академічного веслування
Угорські емігранти до США
Угорці США
Академічні веслувальники на літніх Олімпійських іграх 2012
Випускники Пенсільванського університету

redpajama_set_name: RedPajamaWikipedia


marusin.com » Blog Archive » Happy 2008!
2008 is coming in fast and I just wanted to write a quick post to wish all of my loyal marusin.com readers a Happy New Year!
2007 was quite a year for us as everything that we were planning for the year came through. I'm still amazed to be honest!
- My favorite gadget(s): Tie between my Nintendo DS/Wii, the Nikon D40 and my iPhone. I use almost each one daily!
This entry was posted on Monday, December 31st, 2007 at 3:57 pm	and is filed under me. You can follow any responses to this entry through the RSS 2.0 feed. Both comments and pings are currently closed.


Overview LimeSurvey (formerly PHPSurveyor) is an open source online survey application written in PHP based on a MySQL, PostgreSQL or MSSQL database. It enables users without coding knowledge to develop, publish and collect responses to surveys. Surveys can include branching, custom preferred layout and design (using a web template system), and can provide basic statistical analysis of survey results. Surveys can be either publicly accessible or be strictly controlled through the use of "once-only" tokens for each survey participant. Additionally results can be anonymous be separation of participants data and result data, even for controlled surveys.


text:
Maximum elevation figure (MEF) is a type of visual flight rule (VFR) information that indicates the elevation of the highest geographical feature within a GEOREF quadrangle area. It is of interest to pilots, who want to be aware of the highest mountain peaks and tall towers nearby, so that they can fly above them to avoid controlled flight into terrain. ("Features" includes terrain, trees, towers, and other obstacles.)

Much like the minimum safe altitude (MSA) used for flight under instrument flight rules, the MEF includes a margin for aircraft clearance above the terrain and altimeter error.

In a VFR flight, the MEF is commonly referred to as a "quadrantal altitude" (not to be confused with an IFR minimum sector altitude).

United States
In the US, the Federal Aviation Administration issues sectional charts. Each rectangular area covering one degree of latitude and one degree of longitude is divided into four smaller areas called quadrangles (in accordance with the World Geographic Reference System, or GEOREF), each spanning half a degree of latitude and half a degree of longitude. Each quadrangle has its MEF printed in it in thousands and hundreds of feet above mean sea level. For example, 105, means that the highest elevation is 10,500 feet within that quadrangle.

MEFs are determined by taking the highest of the following:
1) The point of highest terrain within a quadrangle, adding 200 ft for obstacles which are not required to be portrayed, and then adding 100 feet for vertical error and then rounding up to the next hundred feet; or
2) The height of the highest manmade obstacle in the quadrangle, adding 100 feet for vertical error
and then rounding up to the next hundred feet.

Canadian VNCs

The MEF on Canadian VFR navigation charts is calculated by taking the higher value of:
 the top elevation of the highest obstacle plus the vertical accuracy (a variable number of feet) of the terrain source data; or
 the elevation of the highest terrain plus 328 feet plus the vertical accuracy variable of the terrain source data.

Australia

In Australia, Visual Navigation Charts (VNCs) and Visual Terminal Charts (VTCs) usually indicate MEF information by use of bold elevation figures for each grid.  Pilots are also required to ensure their planned route does not contravene the minimum flying altitude regulations contained in CAR 167.  This restriction is normally 1000FT above populated or built-up areas and 500FT elsewhere.

Procedures are different when flights are conducted under IFR, where LSALT is commonly used.  LSALT may be determined in a number of ways as explained in the Australian Aeronautical Information Publication or AIP.

See also
 Minimum safe altitude (for IFR flight), including area minimum altitudes (AMA)

References

Altitudes in aviation
Cartography
Highest points


The last piece of the Taming ritual requires a man to be bound to a Dragon. Wizards were able to link a man to a Dragon's spirit using magic and pain. Using its powers comes with a great cost.
A more peculiar helm. While it does not give Berserk or Speedy like a Tiered Helm, it gives you a hefty 250 extra HP for 10 seconds, trading off the offensive powers of the other helms in order to allow you to soak up extra damage for a short time. It is also worth noting that it also gives the same stat bonuses as the considerably rarer Helm of the Juggernaut.
Its ability to paralyze enemies is highly effective too, being able to turn enemies that come near you into sitting ducks for you or other players' attacks. However, keep in mind that due to its short range, to paralyze an enemy the player would have to come at least one tile closer than the range of a Tiered sword, making the player more vulnerable to attacks.
This item used to drop in a white bag before the addition of orange bags in Patch X.18.0 Halloween Madness.


text:
Ethenon is de eenvoudigste organische verbinding uit de stofklasse der ketenen en wordt zelf ook vaak keteen genoemd. Het is een kleurloos, ontvlambaar gas met een doordringende geur. De stof is iso-elektronisch met propadieen. Het koolstofatoom van de carbonylgroep is sp-gehybridiseerd.

Synthese
Ethenon wordt gewoonlijk gevormd door de katalytische thermische ontleding (pyrolyse) van gasvormig azijnzuur met als katalysator een fosfaat, zoals tri-ethylfosfaat:

CH3COOH -> H2C=C=O + H2O

Ethenon kan ook bekomen worden door de thermische ontleding van aceton.

Door de thermische ontleding van diketeen bij 350 à 600 °C verkrijgt men zuiver ethenon, vrijwel zonder bijproducten.

Eigenschappen
Ethenon is een onstabiele en reactieve verbinding, die gemakkelijk polymeriseert. Bij kamertemperatuur vormt het spontaan het dimeer diketeen; dat ontleedt bij verhitting weer tot ethenon. Met water reageert ethenon tot azijnzuur. De stof reageert ook hevig met vele organische verbindingen.

Ethenon kan niet opgeslagen of getransporteerd worden, maar moet na synthese onmiddellijk in situ ofwel verder gereageerd worden, ofwel gedimeriseerd worden tot diketeen, dat wel bewaard kan worden.

Blootstelling aan de stof kan irritatie veroorzaken van de ogen, de huid, of de luchtwegen en leiden tot longoedeem. In al deze organen komt veel water voor, waarmee keteen tot azijnzuur reageert. Zowel het onttrekken van water aan het weefsel als de lage zuurgraad van de ontstane azijnzuur-oplossing leiden tot weefselschade.

De blootstellingsgrenzen voor beroepsmatige blootstelling zijn 0,5 ppm (gelijk aan 0,86 mg/m3) als tijdgewogen gemiddelde (TWA) en 1,5 ppm of 2,6 mg/m3 voor kortstondige blootstelling (STEL).

Toepassingen
Ethenon is erg reactief vanwege de opeenvolging van dubbele bindingen in de structuur. Het wordt daarom veel gebruikt in organische synthese, met name als leverancier van een acetylgroep. Enkele reacties met ethenon zijn:
 met ammoniak tot aceetamide
 met water tot azijnzuur
 met ethanol tot ethylacetaat
 met azijnzuur tot azijnzuuranhydride

Een industrieel belangrijke reactie is die met azijnzuur tot azijnzuuranhydride, dat onder meer wordt gebruikt in de productie van celluloseacetaat en aspirine.

Ethenon is ook geschikt om cycloadditiereacties mee uit te voeren: de dimerisatie tot diketeen is daar een voorbeeld van. Een ander voorbeeld is de reactie met etheen tot cyclobutanon.

Het dimeer diketeen is een belangrijk tussenproduct in de synthese van fijnchemicaliën voor pigmenten, geneesmiddelen en landbouwchemicaliën.

Externe links

  MSDS van ethenon

Alkeen
Carbonylverbinding
Ontvlambare stof


Identify the positive and negative impacts of multinational companies on less developed countries.
The appearance of multinational corporations as a global power and the implications of setting up them in less developed countries was strongly supported by the new rules of world which called economic liberalism and globalization. They became a national phenomenon a post-world war II and widespread when the United States enacted the structure of world regulation for political, economic and military (Solomon, 1978). There has been a very controversial debate around the impact of multinational corporations on less developed countries, which have many supporters as well as opponents. This essay will attempt to prove to what extent multinational corporations are beneficial for developing countries. To begin with, this essay will review what are multinational corporations and their purposes. Then, the pluses of MNCS on LDCs when it comes to increasing investment, transferring skills and technology and employment. After that will show some minuses of MNCS on LDCs regarding to repatriating profit, threatening on local industry and political situation. Eventually, it will summarise this essay and present the writer opinion.


Beautiful day again and I am sat watching the England v Australia one day match on the TV, its too hot for crafting but wanted to enter the Bah Humbug challenge this week as I missed last week being on holiday. Quite a simple card this week, I have used a Kanban topper and sentiment, the paper is by Papermania and I have added a ribbon, bow and Santa charm.
My project for the challenge at "There's Magic in the Air" where the challenge this week has been set by Olga and is to make a box or container and showcase a Paper Cupcakes image. The image I used is Easter Lilies and I coloured with Copics and decoupaged it. I made a pillow box using an Anna Griffin template, the card was also by AG, I used Nesties circles and scalloped circles and added some adhesive stones. The sentiment is by Papermania and I finished with ribbon and buttons.
The lucky winner this week will receive this lovely prize.
Good Afternoon, Beautiful day here in sunny Lancashire, we have just returned from a week's holiday in Scotland where the weather was gorgeous for the whole week, so hope the sun keeps shining this week here too. Hopefully I will be visiting all your lovely blogs later and catching up with all I have missed while I have been away.
My project today is for the challenge at The Crafty Pad, the challenge is embossing - dry, heat or 3d liquid embossing. I have made a cake recipe book and the cover has Debbie's cupcake image on which I used a clear Versamark pen on the icing and heat embossed with clear ep, I cut this out with Nesties and used the Swiss Dots folder to emboss on the Cuttlebug. The papers are Papermania and Basic Grey. I used M/S edge punch and dotted smaller cupcakes around and bound it on a Bind it All machine.
So why not check out the challenge and have a chance of winning Amy.
My DT card for "There's Magic in the Air" where the challenge this week has been set by me and is "Lets get Spotty". I made an easel card using the image of Cats by Nina May of TMITA coloured with Copics. The papers are Upsy Daisy Designs, Daisy Bucket and Magnolia, I used a Martha Stewart edge punch, punched butterfly, nesties and added flowers, pearls, buckle (which I dabbed spots on), ribbon, computer generated sentiment and verse.
My DT card today for The Crafty Pad where the challenge is a recipe - 1 circle, 2 rectangles, 3 papers and some ribbon. My image is from the cupcake collection by Debbie of The Crafty Pad, coloured with Copics, the papers are My Mind's Eye - Bloom and Grow. I added Prima flowers, punched branches, heart button, ribbon and computer generated sentiment.
The challenge this week at Bah Humbug is Anything Goes, so here goes, my card is made using a Magnolia image which I cut out and coloured with Copics with a little glitter on her hat, the papers are by Kaisercraft from the Belle Collection, I added ribbon, a snowflake charm, adhesive stones, buttons, silk and a computer generated sentiment.
My card this morning is my DT card for "There's Magic in the Air" where the challenge this week has been set by Pattie and is Monochromatic, to use shades of one colour, I chose pink, though I have to confess I did use green for the leaves and brown for her hair, but everything else is shades of pink. The image is Girl with Flower by Nina May of TMITA I coloured her with Copics, the papers are Henbury Lane by Papermania and a free magazine one. The flowers are Prima with a pink pearl and a punched branch, I added ribbon, eyelets and computer generated Happy Birthday.
My DT card today for the challenge at The Crafty Pad which is to use paper piecing. My image is from the Cupcake set by Debbie of The Crafty Pad, I have paper pieced the top of each cupcake and coloured the cases with Copics. The bp is by Magnolia and I used a Martha Stewart edge punch to create the borders, the sentiment is also from the same Cupcake set and I added a ribbon and adhesive stones. Do take a look at The Crafty Pad where Debbie has some great new digi images. Our sponsor this week is Lou from Creative Craft World.
A card today for the monthly challenge at Squiggle Stamps. I have used the Cupcake Chef Daisy stamp from Squiggle Stamps, stamped onto a circle cut with Nesties, coloured her with Copics, and added some adhesive stones. The papers are Bo Bunny, K & Co and a free one from Making Cards magazine, flowers are Prima and a white rose which I sprayed with Glimmer mist. I finsihed with a lace bow, a heart pin, a small jewellery carbochon with a rose painted on and a sentiment by Red Hot Bed.
My second card today is for the challenge at Bah Humbug which is to use acetate on your card. I cut a hole in the centre of my card and used a pyramage by FGS Creative Designs and covered it with an acetate bubble, the sentiment was from the same sheet as the pyramage and I added a ribbon and snowflake charm.
Today's DT card for "There's Magic in the Air", the challenge is a sketch by Jessie using the digi image Catch of the Day by Nina May of TMITA/PCC. I coloured th image with Copics, the papers are by Bo Bunny and Daisy Bucket. I used a M/S edge punch, added brads, button, raffia, fish charm and computer generated sentiment.
Last minute again for the challenge at Bah Humbug, where the challenge is silhouettes this week. I used the only Christmas stamp I had which covered this category and it is from a See D set. The papers are all free ones from a magazine. I added a ribbon, peel off snowflake which I put onto acetate and cut out and computer generated sentiment.
My card this morning is my DT card for the My Time to Craft challenge. The challenge there this week is "Wild Things" anything that lives or grows in the wild. I used a Clarity stamp of wild grasses which I stamped with Versamark Onyx Black onto a piece of glossy card I had brayered with Adirondak ink pad "Woodlands". The papers are Cosmo Cricket, I added buttons, raffia and a computer generated sentiment.


text:
Q: WCF Web Service client unit test failed in Visual Studio 2012 when hosting on local IIS So I tried to start writing Windows 8 Modern Style application in visual Studio 2012 using Test Driven approach.  I basically treat my Win8 WinRT as a client for tons of WCF Web service hosting on IIS.  So as for now, all of my unit tests are WCF Web service call.
All unit tests pass if the WCF web services are hosted in IIS on ANOTHER MACHINE.  However, all of them failed if I host the same set of web services on local IIS.  I already checked the manifest and made sure that the following items are checked:
[x] Enterprise Authentication
[x] Internet (Client
[x] Internet (Client and Server)
[x] Private Networks (Client and Server)
BTW:

*

*I wrote those tests in MSTest because it has native support to async and await, which is necessary for testing async web service call.

*I went ahead and start working on a simple Windows 8 Modern Style app and make Web Service (hosting in local IIS) call in the app, and I got NO ERROR.

So I am very puzzled.  Does it have something to do with the Visual Studio 2012 Test Engine?  Is there something I can do to fix the problem.  I really want to continue doing the app in Test Driven style but I can't find another way to test my async unit tests.
Any suggestion?

redpajama_set_name: RedPajamaStackExchange


text:
Home » Answer Key , Attorney-General , Constitution of India , Polity , Solicitor General of India , UPSC 2022 » Consider the following statements:
Consider the following statements:
Attorney General of India and Solicitor General of India are the only officers of the Government who are allowed to participate in the meetings of the Parliament of India.
According to the Constitution of India, the Attorney General of India submits his resignation when the Government which appointed him resigns.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Neither 1 nor 2
(d) Both 1 and 2
Answer: Neither 1 nor 2
The President shall appoint a person, who is qualified to be appointed a judge of the Supreme Court, to be Attorney-General for India.
The Attorney General of India is the Indian government's chief legal adviser, and its primary lawyer in the Supreme Court of India. He is appointed by the President of India under Article 76(1) of the Constitution and holds office during the pleasure of the President. He can attend the meetings of both houses of the parliament but cannot vote there.
The Attorney General of India may quit his office by submitting his resignation to the president of India. Conventionally, he resigns when the government (council of ministers) resigns or is replaced, as he is appointed on its advice.
Thanks for reading Consider the following statements:
Tags Answer Key, Attorney-General, Constitution of India, Polity, Solicitor General of India, UPSC 2022


text:
Q: Gradient imageView iOS I am customizing my UITableView and I figured out how to set the selected color of each cell. In my cellForRowAtIndexPath method, I have the following code:
    UIView *bgColorView = [[UIView alloc] init];
    [bgColorView setBackgroundColor:[UIColor orangeColor]];
    [cell setSelectedBackgroundView:bgColorView];
    [bgColorView release];

But it is a solid orange. I want to make it more slick looking, and have it be a slight gradient from light orange to darker orange. How can I do this?

A: You will have to override the view's drawRect method to draw the gradient.  It can be kind of a PIA, but you can also check out this open source component which may work:
http://cocoacontrols.com/platforms/ios/controls/gradient-view

A: You'd use Core Graphics (a.k.a. Quartz) to draw a gradient in your view's -drawRect: method:
CGContextRef ctx = UIGraphicsGetCurrentContext();
CGFloat colors[8] = {1.0, 0.75, 0.30, 0.5, 0.7, 0.2, 1.0, 0.8};
CGColorSpaceRef space = CGColorSpaceCreateDeviceRGB();
CGGradientRef gradient = CGGradientCreateWithColorComponents(space, colors, NULL, 2);
CGContextDrawLinearGradient(ctx, gradient, top, bottom, NULL);

You can limit the area that the gradient fills by creating a path in the current context (ctx) and the clipping to it using CGContextClip(ctx);. top and bottom are CGPoints that define the beginning and end of the gradient.

A: @Caleb's answer is right on; I do this for a variety of things.
What no one has mentioned is that the view for which you need to implement drawRect: is a custom UITableViewCell.

A: simple google search will find your answer ....
http://bluesplat-tech.blogspot.com/2009/03/gradient-shading-uiview.html

A: If you want a complex or subtle gradient, you can set a background image that is partial alpha and set the cell background color to change appearance.


We strive for perfection to meet the demands of our guests. We use noodles from our Noodle Manufacturer in Sapporo, Nishiyama Seimen. The noodles are made from the finest Japanese wheat flour, rolled to medium thickness resulting in bright, smooth and chewy noodles.
Here, the soy sauce forms the basis of this soup flavor. Shoyu ramen is the most common in Japan, and there are a wide range of variants now, due to the different preparations. However, we serve the traditional preparation of shoyu ramen: pork bones as the basis of the soup.
Salt is the base flavor of this soup. Different types of salt are mixed, so as to achieve a clear, but unique taste, whereby the high quality of our ingredients stands out.
Soya bean paste, miso in Japanese, is the flavor of this soup base. This flavor was produced in Sapporo, where our noodles are manufactured.
There are several hundreds of different types of soybean paste. Depending on the mix, this gives an individual taste in any ramen restaurant. Therefore, the right mix and the result is a very important factor in the taste. Our unique mixture of different types of miso, allows us to give a distinctive flavor in our ramen.
met kip schnitzel, bamboe, taugé en lente ui.
Cha Siu met dun gesneden groente, knoflook, ui en speciale kruiden.
Pork slices with thinly sliced vegetables, garlic and onions with a special spice.


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WASHINGTON – In the first election cycle after soft money contributions to national political parties were banned, convention city "host committees" are raising at least $103.5 million in unlimited private donations for the party nominating conventions – twelve times what they raised for the 1992 conventions – with much of it coming from traditional soft money sources.
This finding is the starting point for a major new study co-authored by the Campaign Finance Institute's Steve Weissman and Ruth Hassan, "The $100 Million Exemption: Soft Money and the 2004 National Party Conventions." The study challenges the assumptions that underlie the Federal Election Commission's exemption of political convention host committees from restrictions in federal campaign finance law.
New research findings show that this money – contrary to the FEC's rationale – does not flow only from the apolitical civic or commercial motives of host city givers. A significant portion of the fundraisers and donors are major political players who are making substantial political contributions to parties and candidates.
Fundraisers: The CFI report documents that most of the main fundraisers for the two parties' "host committees" hold federal office or are financial patrons of the party and its presumptive nominee. Only one major fundraiser is also a major backer of the opposite party's presidential campaign.
Donors: The report also presents detailed contribution data indicating that a large number of major host committee donors have actively pursued federal government interests through soft money and/or PAC donations to the party holding the convention and its candidates.
"The FEC rules have created a $100 million loophole for unlimited soft money contributions to the political parties," said Michael Malbin, Executive Director of CFI. "With no restraints on donations," he continued, "the conventions have become ever more extravagant television commercials for the presidential candidates. Donations for convention expenses should be subject to the same limits as all other contributions to political parties." An earlier CFI Task Force on Financing Presidential Primaries recommended that Congress abolish soft money for convention expenses, but permit parties to supplement their federal convention grants through hard money donations.
The study also criticizes the Internal Revenue Service's tradition of allowing host committees to register as Section 501(c)(3) charities, which receive tax-deductible contributions (a government subsidy to the donor). The tax code prohibits charities from engaging in political campaigns.
An Executive Summary of the report is attached.
Since the FEC loosened its restrictions on donations to host committees for convention expenses in 1994, private financing of conventions has exploded from $8.4 million in 1992 to at least $103.5 million in 2004. Between 1992 and 2000, the number of donors who gave at least $500,000 to a host committee increased from one to thirty-two, including fourteen givers of at least $1 million. 2004 has seen the advent of the $5 million cash donor.
In the 2004 conventions, the overwhelming majority of host committee funds will pay for convention facilities and production, and associated computer and telecommunication systems. Little will be spent on traditional civic "hosting" like welcoming receptions and distribution of shopping information.
The top fundraisers for the Boston Host Committee include Boston Democratic Mayor Thomas Menino, Senator Ted Kennedy (D-MA), Senator and Presidential candidate John Kerry (D-MA) and Alan Leventhal, the Chairman of Boston-based Beacon Capital Partners and a $140,000 donor to the Democratic National Committee in 2001-02. Leventhal has raised funds for all Democratic presidential candidates since 1988.
The leading fundraisers for the New York City Host Committee include Mayor Michael Bloomberg and 11 top business executives (ten based in New York), each of whom has pledged several million dollars from their personal resources, companies or associates.
Seven of the twelve key New York fundraisers have raised and/or contributed between $102,000 to well over $1 million for Bush-Cheney '04 or the RNC. Ten have contributed to and/or raised money for Bush. Only one has made significant contributions to the Democratic presidential campaign and National Committee.
Fundraisers in both cities are offering donors access to federally elected officials at the convention, including, in the case of Boston, sponsorship of state delegation parties.
Thirty companies giving over $100,000 to the Boston Host Committee gave at least $80,000 in soft and PAC money to the Democrats in the 2000-2002 election cycles. Twenty-four of them contributed more than $200,000, and eight more than $1 million.
Thirty-eight companies donating to the New York Host Committee gave at least $80,000 in soft and PAC money to the Republicans in the combined 2000-2002 election cycles. Thirty-five of them contributed more than $200,000, and twenty more than $1 million.
Seven Boston donor companies have Chairs or CEOs who are bundlers for John Kerry, including five firms that gave little or no soft or PAC money.
The heads of nine New York-based companies donating to the host committee are bundlers for Bush; three of the companies gave little or no soft money.
Nine pharmaceutical and other health sector companies contributed at least $4.1 million to the Boston host committee, including four (only one headquartered in Boston) that have given very little or no soft and PAC money to Democrats. Senator Kennedy, who was central to the fundraising effort, is the ranking minority member on the Senate Health Education Labor and Pensions Committee, which has jurisdiction over federal health issues.
Nearly a third of the companies donating to the New York host committee are from the financial sector. Most of the leading New York fundraisers are current or past financial leaders as well as strong Bush supporters.
Seventeen companies donating at least $100,000 to the Boston Host Committee were "double givers" that also gave to the New York committee. Double giving is one sign of interest in political access to federal officials.
Of seven individuals (or couples) who donated at least $100,000 to the Boston committee, five had given over $250,000 in political contributions to the Democratic Party or candidates.
Of eleven individuals (or couples) who donated to the New York committee, eight had given at least $250,000 in political contributions to the Republican Party or candidates.
The FEC's archaic "civic motive" basis for exempting host committees from campaign finance restrictions is at odds with what a reasonable person would infer from contemporary data on fundraising and political contributions. It is also at odds with the spirit of the Bipartisan Campaign Reform Act's ban on national party soft money. Congress should ban soft money for convention expenses and allow parties to tap only limited hard money contributions to supplement their modest federal convention grant.
The IRS's concept of host committees as "charities" devoted to local economic betterment and refraining from any political campaign intervention is similarly obsolete. Under the Agency's own criteria for ascertaining political campaign intervention, a reasonable person would conclude from "facts and circumstances" that host committee activities are primarily aimed at an election. Such committees should accordingly be treated as Section 527 political groups. Such groups may not offer donors tax deductibility, must disclose their finances regularly, and may be subject to further regulation by the Federal Election Commission.
The Campaign Finance Institute is a non-partisan, non-profit institute affiliated with the George Washington University that conducts objective research and education, empanels task forces and makes recommendations for policy change in the field of campaign finance. Statements of the Campaign Finance Institute and its Task Forces do not necessarily reflect the views of CFI's Trustees or financial supporters. For further information, visit the CFI web site at www.CFInst.org.


(Extract from an old newspaper cutting - source unknown, believed to be dated around 196Q).
On the outskirts of Bridge of Weir is the magnificent edifice of Gryffe Castle, one of the most elegant residences in Renfrewshire. But although the modern mansion dates only from around 1854, there have been previous abodes of that name on the site since time immemorial.
Gryffe Castle is first mentioned as far back as 1474 when a charter confirmed by King James 11 it was handed over by John Knox of Ranfurly and Craigends to his son Uchtred Knox.
Around 1619 part of the estate came into the possession of Hugh of Montford and his descendants remained there until the end of the 17 century. But the Knoxes retained the major portion until 1665 when they sold it to Lord Cochrane who was later to become the first Earl of Dundonald and who also owned land at what is now Johnstone.
Robert Freeland of Broomward, whose grandfather John, had set up a cotton - spinning business at the Gryffe Mill in Bridge of Weir around 1779, erected the modern mansion during the middle of the 19 century. When Robert moved to the present day demesne of GryfFe Castle about 70 years later, the family's original abode at Broomward then became the residence of the GryfFe Mill which at that time employed many people from throughout the village.
In the years that followed, Gryffe Castle was to become the home of some of Renfrewshire's most illustrious families.
Among those who lived within its stately walls were the Barbours who owned land at Auchenames near Kilbarchan and William Alexander Campbell, whose cousin, Sir Henry Campbell Bannerman was Prime Minister of the United Kingdom during the early part of the 20 century.
Others who dwelled in its spacious rooms were the Dowager Lady Bine Renshaw who took up residence in May 1924; and Major Harold Glen Coats of Paisley who made a number of alterations to the building when he purchased it in 1931 and who built a number of cottages on the estate for those who were employed in the upkeep of the lands.
Sadly, however Major Glen Coats died just two years later although his wife and other members of the family continued to live there until 1949 - save for brief period during the Second World War when they lived in one of the cottages while the mansion was requisitioned by the Army as headquarters of the Western Scottish Command.
The mansion was then sold to the Corporation of Glasgow and used as a home for children -a function which it still serves until the present day. (At time of publishing this booklet, the house and grounds are being marketed for a residential development).
Yet there is an aura of historicity and antiquity about the old castle and few people can pass by the wooded ground, which encircles the proud residence without recalling some noteworthy events of the past.
A rising eminence nearby suggests that as long ago as the 12 century a Norman castle similar to that of Ranfurly might have stood there - similar to another fortification dating from that time which once occupied a site at Ranfurly on the other side of the valley of the River Gryffe.
These structures were known as a mote-and-bailey and comprised wooden, two storeyed edifices situated upon mounds and surrounded by a palisade of stakes. Yet despite its long history, one of the most momentous events occurred less than two centuries ago and its consequences had far reaching implications.
Quite close to the earlier mansion there was a farmhouse at Gryffe Castle and on the evening of Sunday March 19, 1797, a little cottage was the target of a raid by a gang of robbers who were in the district.
was, however there was not much money in the house at the time of the raid and at the end of the robbery the gang made off to the home of the leader, a Billy Oak from Johnstone. The members of the gang were Thomas Potts from Paisley, and two Irishmen, William Pullins and George Aitchison, like Billy Oak , they were all weavers and eked out a meagre living for themselves each day at their looms.
Not long afterwards, Potts, and Aitcheson were apprehended and made to stand trial at the High Court of Justiciary in Edinburgh on July 1797. Aitcheson turned Crown evidence and along with John Barr, the farmer, Janet McLelland, his wife, and Jean Donaldson, James Rowan, and Joseph Lang, their servants, became witness for the prosecution. Thomas Potts was found guilty of the raid on the farmhouse and was sentenced to be executed at Paisley on Thursday August 17 1797. From his prison cell the condemned'man wrote a long letter of farewell to his wife Mary who lived in the Williamsburgh district of the town. The letter was dated July 14 1797 and is now in possession of the Paisley museum.
On the day of the execution a large crowd lined the pavements for the entire length of Moss Street, and much of the High Street. The gallows from which Potts was to be hanged was situated at the steeple at the junction of Moss Street and High Street and at the appointed hour the horse drawn cart bearing the prisoner made its way along the cobbled streets from the Tollbooth in Gilmour Street. There was a frenzy of excitement among the hundreds of spectators who assembled to watch the event while some of the crowd shouted abuse and imprecations at the prisoner, others voiced their sympathy and support.
The dead man, who had been a member of the gang which raided the lonely little farmhouse at Gryffe Castle was the last person to be publically executed at the Paisley Steeple.


text:
Cerence Announces Chief Technology Officer
"With the automotive space undergoing an unprecedented transformation on the eve of autonomous and increasingly connected vehicles, Cerence has an important role to play." – Prateek Kathpal, CTO, Cerence
Automotive tech specialist Cerence Inc. is continuing to pick up speed with the appointment of a new Chief Technology Officer.
Prateek Kathpal comes to the company from View, a developer of dynamic smart window technology, where he served as General Manager of IoT and AI products since May of this year. Before that, Kathpal was Polycom's VP of Cloud, AI, and Platform for four years. He has also held executive positions with Accusoft and HighQ, and was the founder and CEO of OnDemandCM and Adeptol.
The appointment comes soon after Cerence's official spinoff from parent company Nuance Communications a little over a month ago. In a statement announcing Kathpal's new role, Cerence emphasized his "more than 20 years of experience in fast-moving and high-growth environments."
"Prateek is a strong leader and strategist who brings deep product management expertise to the Cerence team at this pivotal stage," added Cerence CEO Sanjay Dhawan. "He has a proven track record of leveraging innovation and a well-defined product roadmap strategy to drive growth and identify new business opportunities."
For his part, Kathpal expressed excitement about both Cerence and the dynamism of the connected car space in late 2019. "With the automotive space undergoing an unprecedented transformation on the eve of autonomous and increasingly connected vehicles, Cerence has an important role to play," he said. "I look forward to advancing our innovation and technology leadership with the rest of the Cerence team."
News of the appointment arrives on the heels of Cerence's announcement of a partnership with Indonesia's Wuling Motors, in one of the company's first major partnerships since it hit the road as a standalone AI specialist.
Filed Under: Industry News Tagged With: AI, Artificial Intelligence, automotive technology, Cerence, connected cars, corporate news, CTO appointments, executive appointments, Nuance, Nuance Communications
BioConnect Embarks on "Quest for Rightful Identity"
Oppo Sticks with FPC Sensor for Latest Device
Vivo Reveals Ambitious 5G Plans at MWC Shanghai
Daon's IdentityX Goes Low-Code for Easy Web App Deployments


Digital Television broadcasting is a new method of assembling, broadcasting and receiving television services using the same digital technology now common in many products and services, such as computers, compact discs and telecommunications. Compared with current analog television services, digital broadcasting has the potential to provide both higher quality, definition and an extended range of services, with applications not presently available.
A guide to digital television.


This page has been revised to reflect the new chair of the session committe on ICT at parliament.
The ICT Committee requests your input, feedback adn comments to the 3 long awaited cyber bills. The bills were presented to Parliament for the First Reading and subsquently committed to the Committee of ICT.


Purge The Plastic: How To Free Your Kitchen Of Plastic #Infographic ~ Visualistan '+g+"
Since its inception, plastic has found its way into our homes and work lives more than most of us recognize. But when it comes to buying, cooking, and storing food, plastic is pervasive. Hundreds of studies have linked plastic to harmful side effects. And while the amount of chemicals leaching from plastics may be small, it has not been proven safe. Thankfully, there are a number of safer alternative materials including ceramics, glass, stainless steel, cotton, wood, and more.
Read on to learn how to choose non-plastic swaps for common plastic items such as food storage containers, ice packs, plastic wrap, and produce bags.


text:
Q: Does DocumentDB query support nested query? I'd like to query the document DB with a query like this:
SELECT * FROM c
WHERE (
    c.ReportType = 'MyReport'
    And c.TenantId='testTenantId_111111'
    And c._ts = (
        SELECT Top 1 c._ts FROM c
        WHERE (c.ReportType = 'MyReport' And c.TenantId='testTenantId_111111')
        order by c._ts Desc
    )
)

But it does not work.
Does document DB support this kind of query?

A: It does not support nested queries. You have to query twice. If you need consistency between the two queries, you can do both from within a stored procedure.


text:
No real positive signs yet for the long-term unemployed
MAY 2010 Scranton/Wilkes-Barre/Hazleton edition of The Union News
BY PAUL LEESON
THEUNIONNEWSSWB@AOL.COM
REGION, April 24th- There was positive news coming out of the United States Bureau of Labor Statistics regarding jobs in early April however, much of the report indicated employers still are not hiring workers.
According to revised job data for January and February, jobs increased by 62,000. However, what most main-stream media failed to report was almost a third of the jobs gained were temporary hiring by the United States Census Bureau. Those jobs are expected to last for around 90 days.
The reality is that the positive gains are still quite modest. The economy has 8.2 million fewer jobs today than it did when the resession began in December 2007, and at this pace, it would take more than four years to regain the jobs lost and even longer to create enough jobs for our growing population. For comparison, the economy created an average of more than 200,000 jobs each month during the recoveries of the 1980's and 1990's.
Those who are out of work continue to have an exceptionally challenging time finding a new job. The share of the long-term unemployed who have been out of work and pounding the pavement in search of a new job for at least six months is at a record-breaking 44.1 percent, or 6.5 million workers. The share of the unemployed who were long-term unemployed had never risen above 26.0 percent prior to this recession. But, now the typical worker is taking 20 weeks to find a new job.
According to the Center for American Progress, an economic research institute in Washington, DC, the problem of long-term unemployment is a particular challenge for those who have lost their job involuntarily. More than half of unemployed adult men and women (54.6 percent and 54.3 percent respectively) have been out of work for at least six months. Long-term unemployment is also more common among workers over age 45 compared to younger workers, and African-American workers compared to white workers.
Many of the long-term unemployed will need to train for different jobs than they had before, perhaps in a different part of the country. But there are high monetary and personal costs to going back to school and moving a family, the organization stated.
Categories: Employment, Articles from The Union News (PA)
posted by Administrator on 05.10.10 @ 2:37 pm | 0 comments
IBEW Union Local 163 members volunteer their labor for community project
REGION, April 17th- The International Brotherhood of Electrical Workers (IBEW) Union Local 163, Sans Souci Parkway in Wilkes-Barre, recently announced their members were involved in a community project in Luzerne County.
Local 163 has around 350 active members throughout Luzerne, Sullivan, Bradford and Wyoming Counties of Pennsylvania.
According to John Nadolny, Local 163 Training Director, which works with training apprentices entering the electrical construction industry, members donated their time and used their skills to replace old lighting fixtures and installed new track lighting for displays at a project being conducted by the Luzerne County Historical Society. The organization is conducted the second phase of the Anthracite Mining exhibit at 49 South Franklin Street in Wilkes-Barre.
According to Mike Kwashnik, Business Manager and Principal Officer of Local 163, the union is proud to be involved with their community in the Wyoming Valley.
"We are always willing to help our community," said Mr. Kwashnik.
Mr. Kwashnik stated the majority of the volunteer work performed on community projects are done by the union apprentices that must donate the labor as part of their training. He said the apprentices must conduct at least ten hours of community services work a year.
"Cavanaugh Electrical Contracting donated equipment, tools and supplies for the project," stated Mr. Nadolny.
Categories: Pennsylvania events & issues, Articles from The Union News (PA)
NJ Gov. Christie To Deny Tenure To State's Court's Only African-American Justice
http://crooksandliars.com/susie-madrak/nj-gov-christie-deny-tenure-states-co
I predict New Jersey will very shortly be the California of the East. The voters' insistence on punishing the Democrats in the last gubernatorial election leaves the heavily populated state in the hands of someone who's very unsympathetic to anyone who isn't white, suburban and Republican. Already he's pulling the same accounting tricks utilized by Christine Todd Whitman - the same tactics that left the state in a massive financial hole.
But hey, he promised no tax increases!
TRENTON ## On a court known nationally for its judicial activism, state Supreme Court Justice John Wallace's legacy may be bound to the one ruling that wasn't his to make: Gov. Chris Christie's decision to deny him tenure.
Christie's action, unprecedented since the state revamped its constitution in 1947, fulfilled a campaign promise to reshape the court and drew cheers from the right.
Wallace is also the court's only African-American justice in a state that's 12 percent black.
It also brought cries from Democrats that the governor is politicizing the high court, threats that they will stall the nomination of Morris County attorney Anne Patterson and a virtually unheard of rebuke from the state's chief justice.
The looming fight extends far beyond this one justice and could have an impact on the New Jersey court for decades to come.
"Batting the ball back and forth on political grounds is not going to be good for the independence of the court," Rutgers Law School professor Robert Williams. "If judges have to gauge the perception their cases are going to receive in the political world, they may be a little less assertive in interpreting the constitution."
Justices should look over their shoulders, said Steve Lonegan, a conservative whose Americans for Prosperity group waged a phone and e-mail campaign imploring Christie to keep his promise to change the court — starting with Wallace.
"This is what voters asked for," Lonegan said. "For decades, I've watched governors and legislators run in fear from this court. It's about time … it's a great first step."
Ah, yes, our good friends at Americans for Prosperity! Just another in the long list of wingnut front groups funded by right-wing billionaire David Koch! They're the group behind the "grassroots" Tea Party, too. In fact, they front for just about any wingnut cause you can name - including climate change denial.
Christie will have the opportunity to reappoint or dismiss two more justices, and another will reach retirement age.
That could change the nature of the court, which has a national profile for rulings that include the Karen Ann Quinlan right to die case, the Baby M decision that condemned surrogate motherhood and the finding that the Boy Scouts' ban on homosexuality violated state anti-discrimination laws. The court's decisions also include school funding and affordable housing rulings criticized by some because of their price tag. "The Supreme Court is the driving force behind New Jersey's high taxes," Lonegan said.
Alan Tarr, director of the Center for State Constitutional studies at Rutgers, said there's always been a political element to judicial appointments. More significant, he said, is Christie is "trying to give himself more leeway in school finance."
By "more leeway," he means Christie wants to channel extra funds to the heavily-Republican suburban districts. The court's interpretation of the state constitution calls for equitable distribution ## and we can't have that, can we?
Categories: New Jersey events & issues
posted by Administrator on 05.10.10 @ 12:37 pm | 0 comments


Discussion in 'Buying Tips and Advice' started by truz, Jan 6, 2006.
Would you qualify for educational discounts? Links for special pricing should be found on Adobe's homepage. For Office, resellers are the best place to look (don't think you can buy direct from MS) - check out Amazon, they may do rebates too. Otherwise, the price is pretty much fixed from dealer to dealer, so I don't think it makes much difference.
Your school purchasing department should be able to get you the absolute best deals on this kind of software.
Adobe will transfer your license to an OSX version at a minimal fee to cover shipping.
if you are in school, check out www.academicsuperstore.com.
I have bought accessories from them, and they are very nice.
thank you all. you have been more then helpful. I think I'm either going to buy from ebay or academicsuperstore.com. Thanks again!
Cheapest prices I have found.
And its real, I ordered my software from there.
Academic software (including Office Student and Teacher version) of Microsoft or Adobe cannot be resold. Neither can site-licensed software.
Is is full retail version?
With manufacturer's original CD's, with original serial numbers?
Will it come with a transfer of license?
Can it be registered with the mfg. and upgraded?
Many academic titles may only be resold to students, teachers or educational institutions. You will need to check their respective EULAs. I know I had to list my academic copy of Microsoft Office X just right on eBay and verify that the person I sold it to was a student. eBay's VeRo group initially shut down my auction for not requiring proof of education affiliation just hours before the auction ended. Many of the bidders on my auction were emailing me and asking if I sold pirated copies, etc. It was a huge mess and very frustrating.
As I posted, Microsoft and Adobe specifically forbid resale of their educational versions, whether you verify the buyer is a student or not.
You may, however, transfer all your rights to use the Software to another individual or legal entity provided that: (a) you also transfer (i) this agreement, (ii) the serial number(s), the Software and all other software or hardware bundled, packaged or pre-installed with the Software, including all copies, upgrades, updates and prior versions, and (iii) all copies of font software converted into other formats to such individual or entity;* (b) you retain no upgrades, updates or copies, including backups and copies stored on a computer; and (c) the receiving party accepts the terms and conditions of this agreement and any other terms and conditions under which you purchased a valid licence to the Software. Notwithstanding the foregoing, you may not transfer education, pre-release, or not for resale copies of the Software. "
"You can't transfer your usage rights to another individual."
If you go to a big university, look around there first. I Know students in the wisconsin state system can get adobe creative suite premium for $199, the most amazing price I have ever seen.


Posted by Pearl Realty on Tuesday, December 6th, 2016 at 11:38am.
The latest Syneva Economics Report, compiled from data from the U.S. Bureau of Labor Statistics, shows amazing employment growth in our region! The report looks at the employment numbers for our region, and is inclusive of the metropolitan area for CdA.
Employment = 63,600, an employment growth rate of 4.3% (national average for all U.S. metros was 1.4%).
Average hourly earnings increased to $21.29 (still a bit behind the national average of $22.83).
The CdA metro ranked 16th highest out of 387 national metros in employment growth rate!
Statistics courtesy of the Coeur d' Alene Area Economic Development Corporation.