Internet of Things (IoT) is a concept that aims to take advantage of the benefits of connected internet connectivity continuously. It creates the network of physical devices embedded with computing system (identity, software, sensors) to connect and exchange data - like between home appliances, vehicles and other objects. Each object is uniquely identifiable through its embedded computing system but is able to inter-operate within the existing Internet infrastructure – wifi connection.
According to Wikipedia, The IoT allows objects to be sensed or controlled remotely across existing network infrastructure, creating opportunities for more direct integration of the physical world into computer-based systems, and resulting in improved efficiency, accuracy and economic benefit in addition to reduced human intervention.
2.Plug the OLED module to IIC connector in the bottom left corner of Octopus:bit. Then plug in micro:bit to Octopus:bit. After connection completed, you will see the following picture showed.
3.Click to open makecode.microbit.org. Search in Add Package for ESP8266, and then add this package.
4.After we have added IOT Package, we can see 3 extra block drawers. In this case, we will only use ESP8266_IoT and OLED.
5Initialize OLED screen in the on start block, and set RX and TX on ESP8266 wifi module to be PO and P1 separately.
5. Add the following blocks into forever: connect wifi : Connect ESP8266 with your wifi by filling in your wifi SSID and KEY. connect thingspeak: Connect ESP8266 to Thingspeak IOT platform. set to be send data: Set the data to be sent. Please fill in your Write API Key under your Thingspeak account to Write API Key . You can fill 8 groups of any data into field1~8. In the previous Channel setting, we have just activated field 1. So here, we place temperature block to field 1. send data to thingspeak can send data to IoT platform.
6.When the data received in the serial port, display the data on the OLED screen. Then we can monitor the program operation through OLED screen.
7.Program download. You can visit the whole program though the link here: https://makecode.microbit.org/_9DVWo5cg3iy4 Or you can visit the page below to Download the program of this case directly.
8.A very important step is to change power module. Because if you power through the USB connector on the micro:bit, the drive performance will be very weak, which might lead to the instability of ESP8266. The input of this power module can connect with DC power supply or USB, and its output can connect the battery terminal of micro:bit directly.
9.Use OLED to monitor the program operation.
From the above loaded package, we can see that our environment IoT kit is coming out soon. Environment IoT Kit can detect all kinds of environment data like temperature, humidity, wind speed, light intensity, noise, dust, PM2.5 and so on. Besides, you can upload these environment data to thingspeak IoT server through ESP8266 serial wifi module. Just waiting!
I would like to thank Mr. Zach, CEO of Micro:bit Educational Foundation, for his acknowledgement of our kit.


So my friend Holly is moving. To New Mexico. Yes, it's sad.
I should let you know that she'll be four hours from her mom and her two brothers and sister than live at home and the new job she's taking will be a promotion. So, like me, you should be happy for her!
But, still ... I'll miss her. Holly became a fast friend after she started working at the Ledger & Times when I decided to stay home with Cate. That means we've known each other a little less than a year. But it seems like I've known her longer. We have no trouble talking. She makes me laugh. And she loves Cate. She likes to play games and hang out at the lake, so that's how we've spent time socializing with our friends this summer.
Ahhh...this makes me feel better this morning! When I walked in the front door at home this morning, I was so overwhelmed with everything but after reading this, I'm reminded I have support and the love from friends who, when I'd asked for friends, I couldn't have asked for the amount of blessing I've received from knowing you and your family.
I'm also very glad we have the Internet!


text:
Blindness and visual impairment among the elderly in Ife-Ijesha zone of Osun State, Nigeria
BO Adegbehingbe1, BR Fajemilehin2, EO Ojofeitimi3, LA Bisiriyu4
1 Ophthalmology Unit, Department Of Surgery, College of Health Sciences, Obafemi Awolowo University, Ile-Ife, Nigeria
2 Department of Nursing, College of Health Sciences, Obafemi Awolowo University, Ile-Ife, Nigeria
3 Department of Community Health, College of Health Sciences,Obafemi Awolowo University, Ile-Ife, Nigeria
4 Departments of Demography and Statistics, Obafemi Awolowo University, Ile-Ife, Nigeria
B O Adegbehingbe
Department Of Surgery, College Of Health Sciences,Obafemi Awolowo University, Ile-Ife 220005
Background: To provide information on the prevalence of visual impairment, blindness and the leading causes of visual changes among the elderly in Ife-Ijesha zone of Osun state in Nigeria.
Design: A cross-sectional descriptive community based study
Methods: All people aged 60years or older were gathered at various centres in Ife-Ijesha zone of Osun State, Nigeria. They were all screened for various medical problems including eye ailments and blindness according to World Health Organisation (WHO) definition. Information was retrieved and clinical examination conducted by the ophthalmologist in the team. Data collected were analyzed using descriptive statistical methods.
Results: Out of the 681 elderly who presented for medical check up, 445 had eye problems. A few 25 (5.6%) were bilaterally blind while 202 (45.4%) were visually impaired according to the WHO definition of blindness and visual impairment. Blindness was twice as common in men as in women and the difference was statistically significant (P=0.0001). Cataract (42.3%), glaucoma (32.4%) and uncorrected aphakia (9.9%) were the leading causes of blindness in 69 eyes while 80% of visual impairment was due to cataract alone.
Conclusions: The prevalence of blindness and visual impairment in this study population is high. These findings in a community where most of the elderly are fast losing traditionally accorded attention due to civilization and urban movement call for a great concern.
Keywords: Age factors, Aged, Geriatrics, blindness, visual impairment
Adegbehingbe B O, Fajemilehin B R, Ojofeitimi E O, Bisiriyu L A. Blindness and visual impairment among the elderly in Ife-Ijesha zone of Osun State, Nigeria. Indian J Ophthalmol 2006;54:59-62
Adegbehingbe B O, Fajemilehin B R, Ojofeitimi E O, Bisiriyu L A. Blindness and visual impairment among the elderly in Ife-Ijesha zone of Osun State, Nigeria. Indian J Ophthalmol [serial online] 2006 [cited 2019 Jul 18];54:59-62. Available from: http://www.ijo.in/text.asp?2006/54/1/59/21620
Several studies have demonstrated that elderly persons have the highest rates of cataract, glaucoma, macular degeneration and diabetic retinopathy.[1],[2],[3],[4] Normal visual changes that occur with ageing include presbyopia, decreased contrast sensitivity, decreased dark or light adaptation and delayed glare recovery.
Specific reports have shown that macular degeneration, open angle glaucoma, cataract and diabetic retinopathy were the most common causes of visual impairment in America.[5] In a related study, the primary causes of visual loss in adults in the African-American and Hispanic populations in America were age related eye diseases, notably cataract and glaucoma, and age related macular degeneration in the white population.[6] In a population based sample of U.S. Hispanic,[7] visual impairment increased from 0.3% in those aged 40-49 years to 5.6% in those aged 60 yrs and above. The leading causes of low vision were cataract (42%), age related macular degeneration (15%) and diabetic retinopathy (13%). Open angle glaucoma was the leading cause of blindness among the same group. The main causes of visual impairment in Brazil[8] were uncorrected refractive errors and senile cataract in people over 50 years old.
In Malaysia,[9] uncorrected refractive errors (48.0%), and cataract (36%) were the major causes of visual impairment. In a population based eye survey conducted in south India,[10] the prevalence of presenting visual acuity (VA) equal to or better 20/60 in both eyes was 59.4% and prevalence of presenting visual acuity of less than 20/200 in both eyes which is the definition of blindness in India was found in 11.0%.
In Bioko, Equatorial Guinea, the main causes of blindness were cataract (61.3%) macular degeneration (25.3%) optic atrophy (16%), glaucoma (13.3%) and ocular onchocerciasis (0.4%). Ocular onchocerciasis was very uncommon in such an area of high endemicity.[11] The prevalence rates for blindness for in various studies done in Nigeria ranged between 0.78% in Benue Stat,[12] 0.95% in Anambra[13] and Osun State[14], and 2.7% in Kaduna State.[15]
Hence, as part of the community approach to health care for the elderly, this study sought to assess the prevalence of visual impairment and blindness among the older adults in Ife-Ijesha zone of Osun state, Nigeria. We aimed at determining the leading causes of visual changes in the older folks with a view to planning an eye care programme for the area.
Approval for the study was obtained from the Research and Ethics committee of the Obafemi Awolowo University Teaching Hospital Complex, Osun State, Nigeria. All participants gave informed consent.
A survey of ocular diseases in people aged 60years or older was conducted during an epidemiological study of health status of the elderly in Ife-Ijesha zone of Osun State of Nigeria between April and September 2002. The Ife-Ijesha zone of Osun State is situated on the rain forest belt of Nigeria. Three local government areas (LGA, s) in Ife-Ijesha zone of Osun state (Ife central, Ilesha West, and Obokun) were randomly selected for this study. Ile-Ife town (Semi-Urban centre) in Ife-Central LGA, Ilesha town (Urban) in Ilesha West LGA and Imesi-Ile (Rural centre) in Obokun LGA were used as the study centres.
We called for all residents aged 60 years and above through community leaders, announcements in religious houses, health centers and markets. They were invited for general health assessment including ocular assessment. This was the method allowed by the community leaders as strangers would not be allowed into individual homes in the community hence house to house survey was not possible.
A total of 681 elderly were seen. Of these 445 people aged 60 years and above who were found to have visual problems constituted the study group. They were screened for various eye ailments and blindness according to WHO definition. Information retrieved using structured questionnaires included patients' demographic, social and clinical data such as sex, age, address, marital status, years of education, occupation, smoking, alcohol intake, sexual and marital history, history of ophthalmic problems and history of hypertension, hyperthyroidism, diabetes or cardiovascular diseases.
Participants were interviewed and underwent a comprehensive ophthalmic examination by an ophthalmologist. Examination carried out included VA measurement (using the Snellens chart, illiterate E-charts and Near-reading charts), intraocular pressure measurement (using Schiotz indentation tonometer by nurses) and Perkins applanation tonometer (by an ophthalmologist), fundoscopic examination (using direct and indirect ophthalmoscope by the ophthalmologist), and refraction (by an optometrist). VA assessment was done on all participants by three trained ophthalmic nurses who also recorded the history of the patient.
A diagnosis of cataract was defined as the presence of any opacity in the lens in any region in either eye as earlier described by Seah et al .[17] We analyzed distinct types of cataract in a person as follows: nuclear only, cortical only, posterior subcapsular only or mixed. A diagnosis was based on presence of any of these opacities in either or both eyes.
Visual loss was classified according to WHO recommendations. Blindness means best corrected VA of <10/200 or a visual field of < 10 o from fixation. Best corrected VA of < 20/60 -10/200 or a visual field of 20 o-10 ofrom fixation was classified as low vision. Mono-ocular blindness was diagnosed where VA was <20/60 in the worse eye with VA> 20/60 in the better eye. We could not determine patients' visual fields because visual field analyzers were not available for this study. We did not take any retinal stereo photographs due to lack of facilities.
Glaucoma was diagnosed based on the presence of at least two of the following: Intraocular pressure above 25 mmHg (Indentation method) or 21 mmHg (Applanation) or more; vertical cup disc ratio 0.5 or more; asymmetry of 0.2 or greater in the absence of other ocular disease to explain the difference.[18] However, in cases of multiple eye diseases in a participant, the major contributor was indicated as the cause of visual loss or blindness.
Those participants in whom VA impairment was attributable to geographic or hemorrhagic macular lesion following direct / indirect funduscopy in the absence of other causes of maculopathy were diagnosed as having age related macular degeneration.
The clinical findings were recorded in a form while the results were collated and analyzed using descriptive and analytical methods on SPSS statistical package on the computer. Those with ocular diseases were invited to attend follow up examination and management of their eye problems in the eye clinic of the Obafemi Awolowo University Teaching Hospital, Ile-Ife. On arrival at the hospital, these patients were given prompt attention and appropriate treatment was instituted.
Frequency distribution tables were used to present the data. Categorical variables were summarized as proportions and percentages while the Chi-square test and anova were used to compare the association between any two categorical variables. Mean and standard deviation were used for continuous variables. All test were two sided and at 5% level of statistical significance.
Four hundred and forty-five elderly whose ages ranged from 60 to 92 years constituted the study group. The mean age was 65.5 + 3.7 years. There were 148 males and 297 females; male to female ratio was 1: 2. A female preponderance was observed in all the age groups [Table - 1].The difference in gender distribution was statistically significant ( P < 0.0013).
Of the 445 people examined 25 people (5.6%) were binocularly blind while 19 (4.3%) were uniocularly blind. Two hundred and two people (45.4%) had low vision in both eyes while 71 people (15.9%) had uniocular low vision. Only 28.8% of the patients had normal vision, 21 patients (84%) with bilateral blindness were between 60 and 80 yrs most of those with binocular blindness were males 19 (76%) [Table - 2], however, there were more females with uniocular blindness than males. This difference is however not statistically significant ( P value = 0.015). Majority of the patients who had bilateral low vision were between 60 years and 80 years [Table - 2]. More females had uniocular low vision ( P =0.825).
Cataract 12 (44.0%), glaucoma 10 (42.0%) and uncorrected aphakia 2 (8.0%) were the leading causes of bilateral blindness. The major causes of uniocular blindness were cataract 6 (31.5%) glaucoma 3 (15.5%) non-glaucomatous optic atrophy 3 (15.5%) and uncorrected aphakia 3 (15.5%). Uniocular low vision was caused mainly by cataract 43 (67.6%), glaucoma 12 (16.9%), pterygium 4 (5.6%), macular degeneration 3 (4.2%) and uncorrected aphakia 3 (4.2%) whilst bilateral low vision were caused mainly by cataract 101 (50.0%), and glaucoma 82 (40.6%). Corneal opacities were responsible for 2, (2.8%) uniocular and 3 (1.5%) bilateral low vision respectively.
When the total number of participants eye were considered cataract 30 (42.3%), glaucoma 23 (32.4%) and uncorrected aphakia 7 (9.9%) were the leading causes of blindness [Figure - 1] and cataract 245 (54.2%) and glaucoma 176 (38.9%) were the most common causes of low vision followed by pterygium 10 (2.2%), corneal opacity 9 (1.8%) and refractive errors 6 (1.3%).
The subject of blindness in every age group and particularly the elderly have received a lot of attention in literature.While some cases are preventable others are not. Previous research in south western Nigeria has attributed 80%[19] and 60%[14] of blindness due to preventable causes.
It has been observed that the elderly frequently fail to utilize healthcare facilities. This is predicated upon a general poor health seeking behavior, fear of exorbitant fees, traditional healers / spiritual house patronage, and misappropriation of the possible significance of symptoms, which they attribute to ageing among other reasons. The optimum management of elderly patients also requires knowledge and skill related to rehabilitation and the best use of hospital and community based medical and social resources.
While the national estimated prevalence of blindness for Nigeria was put at 1%,[20] there is no national figure on the prevalence of blindness among the elderly in Nigeria till date. We have recorded 5.6% and 4.3% for bilateral and uniocular blindness respectively for this group of Nigerians. A national survey is obviously overdue and should be given due attention. A clinic based study in Anambra state reported 14% and 27.6% bilateral and uniocular blindness respectively.[16] The difference between the present study and Anambra report can largely be attributed to the study type i.e clinic based versus community based. Other possible reasons for the differences include population type, environmental differences and cultural practices.
An age related analysis when compared with international figures, the same prevalence rate of bilateral blindness (5.6%) was recorded in people aged 65 or older in a population based sample of U.S. Hispanics.[7] The prevalence of bilateral blindness among nursing home residents in Baltimore was found to be 17.0%. However the study showed that the frequency of blindness increased from 15.2 percent among those under 60 years to 28.6 percent among those 90 years or older.[21] This was usually in association with numerous other health problems of which eye problems are not uncommon. While these figures appear escalated, they could be a result of the study among a concentrated specific population of the elderly.
The prevalence rate of visual impairment was found to be 2.7% in a Taiwanese population aged 50years and above,22 while blindness was only 2.2%. This may be due to difference in sample size.
Like other studies have shown,[16],[21] cataract was the leading cause of blindness in the study population. Glaucoma (again, similar to others) ranked next. This is however in variance with the U.S Hispanic study[7] where myopic macular degeneration was reported as the second leading cause of blindness.
According to Nwosu,[16] the leading causes of bilateral blindness in Anambra State were cataract, (33.3%), glaucoma (22.2%) and macular degeneration (11%); visual impairment was caused mainly by cataract (33.2%), uncorrected refractive error (19.5%), and glaucoma (15.5%). Uncorrected refractive errors were found in 12% of our study population, majority (66.7%) was due to couching. This study affirmed that couching is still widely practiced as a method of cataract extraction in the study area.
Prevalence of blindness in an Indian population with best corrected VA was 4.6% and they recorded a significant reduction in the burden of blindness after proper correction of refractive errors.[10] Majority of patients (56.7%) in our study did not turn up for refraction till the time of this report and so we could not say to what extent correction of refractive errors would reduce the burden of blindness among the study population. Default from follow up care is a major problem among Nigerians.[13]
Cataract was the principal cause of blindness in at least one eye in 70.6% of blind people. Cataract caused more uniocular low vision (67%) than uniocular blindness (31.5%) in our study and also more females have uniocular low vision than their male counterparts. It could be inferred that women have higher age adjusted prevalence of severe cataract compared with men. The gender difference was not statistically significant, ( p =0.9618).
Non-glaucomatous optic atrophy was found in 15.5% of uniocular blind people. This was due to optic neuritis, trauma and nutritional deficiency.
The prevalence of blindness and visual impairment in this study population is high. This finding in a community where most of the elderly are fast losing traditionally accorded attention due to civilization and urban movement call for a great concern. The two main causes of blindness and visual impairment in our study were either treatable or preventable causes and so intensification of effort on control programmes in this area is desirable. A comprehensive eye care programme is suggested, so as to reduce this burden of blindness and visual impairment.
We recommend that prevention and control of avoidable blindness needs to be an on going focus in Nigeria, especially in Ife-Ijesha zone of the country. Additional educational programmes should be developed to improve individual awareness of age related ocular diseases and availability of current ophthalmic intervention.
World Health Organization. Implementation of the global strategy for health for all by the year 2000. Second Evaluation Global Review WHO: Geneva; 1993.
Goldenberg K, Faryna A. geriatric medicine for the house officer. Baltimore: Williams and Wilkins Press; 1993. p. 101.
Bressler NM, Bressler SB, Fine SL. Age-related macular degeneration. Surv Ophthalmol 1988;32:375-413.
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Carter TL. Age related vision changes: a primary care guide. Geriatrics 1994;9:37-42,quiz 46-7.
Munoz B, West SK. Blindness and visual impairment in the Americas and the Carribean. Br J Ophthalmol 2002;86:498-504.
Redriguez J, Sanchiz R, Mumoz B, West SK, Broman A, Snyder RW, et al . Causes of blindness and visual impairment in a population based sample of U.S. Hispanics. Ophthalmology 2002;109:737-43.
Eduardo Leite AC, Nicolini DA, Jose N, Temporini E, Alves M, de Carvalho Moraira Filho D. Refractive errors and cataract as causes of visual impairment in Brazil. Ophthalmic Epidermal 2003;10:15-22.
Zeinal M, Ismail SM, Ropilah AR, Elias H, Arugnugam G, Alias D, et al . Prevalence of blindness and low vision in Malaysian population. Br J Ophthalmol 2002;9:951-6.
Nirnalam PK, Thulasiraj RD, Mameksha V, Rahmavathi A, Ramakrishna R, Pad MA, et al . A population based eye survey of older adults in Tirunelveh district of South India: blindness, cataract surgery and visual outcomes. Br J Ophthalmol 2002;86:505-12.
Moser CL, Martin-Baranera M, Vega F, Draper V, Gutierrez J, Mas J. Survey of blindness and visual impairment in Bioko, Equitorial Guinea. Br J Ophthalmol 2002;86:257-60.
Adejor GO. Prevalence and causes of blindness and low vision on Otukpo local government area of Benue state, Nigeria; 1993. A dissertation submitted to the National Post Graduate Medical College of Nigeria, Lagos.
Ezepue UF. Prevalence and causes of blindness and low vision in Nnewi local government area of Anambra state, Nigeria 1992. A report submitted to The Nigerian National Programme for Prevalence of Blindness.Adeoye AO. Survey of blindness in rural communities of South -western Nigeria. Trop Med Int Health 1996;1:672-6.
Abiose A. The distribution and aetiology of blindness and vision impairment in mesoendemic onchocercal communities, Kaduna state, Nigeria 1982. Ophthalmic Epidermiol 1996;3:239-50.
Nwosu SN. Blindness and visual impairment in Anambra State, Nigeria. Trop- Geogr-Med 1994;46:346-9.
Seah SK, Wong TY, Foster PJ, Ng TP, Johnson GJ. Prevalence of lens opacity in Chinese residents of Singapore: the Tanjong Pagar Survey. Ophthalmology 2002;109:2058-64.
Ashaye AO. Clinical features of primary glaucoma in Ibadan. Nig Jr Ophthalmol 2003;11:70-5.
Ajibode HA. The prevalence of blindness and visual impairment in Ikenne Local Government Area of Ogun state, Nigeria. Nig Jr Ophthalmol 1999;7:23-7.
World Health Organization (1994). Available data on blindness (update 1994), WHO/PBL/94.
Tielsh-JM, Jaritt-JC; Coleman-A; Katz-J; Sommer-A. The prevalence of blindness and visual impairment among nursing home residents in Baltimore. N Engl J Med 1995;332:1205-9.
Liu JH Cheng CY, Chen SJ, Lee FL. Visual impairment in a Taiwanese population: prevalence, causes and socioeconomic factors. Ophthalmic Epidermiol 2001;8:339-50.
[Figure - 1]
[Table - 1], [Table - 2]
1 Posterior segment eye disease in sub-Saharan Africa: review of recent population-based studies
Andrew Bastawrous,Philip I. Burgess,Abdull M. Mahdi,Fatima Kyari,Matthew J. Burton,Hannah Kuper
Tropical Medicine & International Health. 2014; : n/a
2 An Increase in Phosphorylation and Truncation of Crystallin With the Progression of Cataracts
Hui-Ju Lin, Chien-Chen Lai, Shiuan-Yi Huang, Wei-Yi Hsu, Fuu-Jen Tsai
Current Therapeutic Research. 2013; 74: 9
3 Six year trend in cataract surgical techniques in Iran
Hashemi, H., Alipour, F., Mehravaran, S., Rezvan, F., Alaeddini, F., Fotouhi, A.
Middle East African Journal of Ophthalmology. 2011; 18(2): 150-153
4 Visual impairment from age-related cataract among an indigenous African population
O O Komolafe, A O Ashaye, B G K Ajayi, C O Bekibele
Eye. 2010; 24(1): 53-58
5 Glaucoma in Africa
Colin Cook
Journal of Glaucoma. 2009; 18(2): 124
6 Prevalence of blindness and visual impairment in Nigeria: The national blindness and visual impairment survey
Kyari, F., Gudlavalleti, M.V.S., Sivsubramaniam, S., Gilbert, C.E., Abdull, M.M., Entekume, G., Foster, A., Nigeria National Blindness and Visual Impairment Study Group
Investigative Ophthalmology and Visual Science. 2009; 50(5): 2033-2039
7 Glaucoma in Africa: Size of the Problem and Possible Solutions.
Cook, C.F.S.A.
Journal of Glaucoma. 2009; 18(2): 124-128
Kyari, F. and Gudlavalleti, M.V.S. and Sivasubramaniam, S. and Gilbert, C. and Abdull, M.M. and Entekume, G. and Foster, A.
Investigative Ophthalmology \& Visual Science. 2008;
9 The Nigerian national blindness and visual impairment survey: Rationale, objectives and detailed methodology
Dineen, B. and Gilbert, C.E. and Rabiu, M. and Kyari, F. and Mahdi, A.M. and Abubakar, T. and Ezelum, C.C. and Gabriel, E. and Elhassan, E. and Abiose, A. and others
BMC ophthalmology. 2008; 8(1): 17
10 Prevalence and causes of visual impairment and blindness in Sistan-va-Baluchestan Province, Iran: Zahedan Eye Study
Shahriari, H.-A., Izadi, S., Rouhani, M.-R., Ghasemzadeh, F., Maleki, A.-R.
British Journal of Ophthalmology. 2007; 91(5): 579-584
Adegbehingbe B O
Fajemilehin B R
Ojofeitimi E O
Bisiriyu L A

redpajama_set_name: RedPajamaCommonCrawl


text:
In Photos: Maradona a genius on the field, a character off
AP/UNB - AP/UNB
Update- November 26, 2020, 02:03 PM
On the soccer field, he was considered as a genius. Outside, he was a character known practically everywhere, by everybody.
Diego Maradona, who died Wednesday of a heart attack at age 60, started his story as a player in the Villa Fiorito neighborhood in Buenos Aires and over the decades he became a soccer great.
He debuted with Argentinos Juniors and then jumped to the mythical Boca Juniors, where in 1981 he got his first title as a professional soccer player. Then, it was off to Europe, and his legend began.
In this June 22, 1986 file photo, Argentina's Diego Maradona, left, beats England's goalkeeper Peter Shilton to a high ball and scores his first of two goals at the World Cup quarterfinal soccer match in Mexico City. (El Grafico via AP, File)
In this on May 10, 1987 file photo, Argentine soccer superstar Diego Armando Maradona cheers after the Napoli team clinched its first Italian major league title in Naples, Italy. (AP Photo/Massimo Sambucetti, File )
He won three titles with the Barcelona club, becoming a world soccer figure. But Maradona won a place as one of the all-time greats when he led Argentina to the 1986 World Cup title in Mexico, where he scored one of the most storied goals in soccer history — the "Hand of God" goal that helped defeat England in a quarterfinal match.
Pundits have debated about who was the best soccer player in history — whether Maradona or Pelé, the iconic Brazilian who retired in 1977 and is still alive. There has been no consensus.
Maradona and Pelé had a very good relationship until the Argentine failed a doping test and was expelled from the 1994 World Cup in the United States. Pelé criticized him and they parted ways until 2005, when they re-established a relationship.
Maradona retired in 1997, but he remained linked to soccer. He was Argentina's team coach.
Off the field, Maradona was an outspoken personality who leaned to leftist ideology. He was a good friend of Fidel Castro, the leader of the Cuban revolution, and was also close to the late Venezuelan President Hugo Chávez.
In this June 13, 1982 file photo, Argentina's Diego Maradona, front, is attacked by Belgium's Guy Vandermissen during the opening game of the Soccer World Cup in Barcelona, Spain. (AP Photo, File)
In this June 22, 1986 file photo, Argentina's Diego Maradona, second left, scores his second goal against England during the World Cup quarter final match, in Mexico City, Mexico. (AP Photo, File)
In this June 29, 1982 file photo, Diego Maradona is tackled by Italy's Claudio Gentile during a World Cup second-round match between Italy and Argentina at Sarra Stadium in Barcelona, Spain.(AP Photo, File)
Argentina soccer star Diego Armando Maradona has a big smile as he arrives at Los Angeles International Airport on Nov. 11, 1985. (AP Photo/Steve Dykes, File)
In this June 10, 1987 file photo, former Brazilian soccer player Pele, center, clasps hands with Italian captain Alessandro Altobelli, left, and Argentine captain Diego Maradona, after he is awarded the FIFA honor medal before the start of the final match between Argentina and Italy in Zurich, Switzerland. (AP Photo, File)
In this March 1987 file photo, Pele, left, and Diego Maradona, hold trophies during an awards ceremony in Italy. (AP Photo/File)
In this June 25, 1994 file photo, Diego Maradona leaves the field of play for a random drug test with a medical technician of the International Soccer Federation (FIFA) after the team's 2-1 win over Nigeria in Foxborough, Massachusetts. (AP Photo/Joe Cavaretta, File)
In this July 14, 1996 file photo released by Telam, Boca Juniors' Diego Maradona, right, and teammate Claudio Caniggia kiss as they celebrate Caniggia's goal, their team's second against River Plate, before their 4-1 victory in Buenos Aires, Argentina. (Telam via AP File)
In this Oct. 25, 1997 file photo, Diego Armando Maradona celebrates a goal on his last official soccer game with Boca Juniors in Buenos Aires, Argentina. (AP Photo/Eduardo Di Baia, File)
In this Nov. 4, 2005 file photo, Diego Armando Maradona speaks to the crowd as he is embraced by Venezuela's President Hugo Chavez during a rally against the presence of U.S. President Bush at the Summit of the Americas in Mar del Plata, Argentina. (AP Photo/Dario Lopez-Mills, File)
In this Oct. 27, 2005 file photo released by the Cuban government's National Information Agency (AIN), Cuban President Fidel Castro, right, meets Argentina's former soccer star Diego Maradona on the program "Mesa Redonda" in Havana, Cuba. (AIN/Ismael Francisco via AP)
In this March 26, 2006 file photo, former soccer player Diego Maradona smokes a cigar as he watches Argentina's first division soccer match between Boca Juniors and River Plate in Buenos Aires, Argentina. (AP Photo/Natacha Pisarenko, File)
In this April 22, 2008 file photo, former Boca Juniors player and soccer legend Diego Armando Maradona celebrates a goal by Boca Juniors at a Copa Libertadores match against Venezuela's Union Maracaibo in Buenos Aires. (AP Photo/Natacha Pisarenko, File)
In this May 20, 2008 file photo, former Argentine soccer player Maradona, gets a kiss from his daughters Giannina Dinorah, left, and Dalma Nerea, as they arrive for the premiere of "Maradona" during the 61st International film festival in Cannes, southern France. (AP Photo/Francois Mori, File)
In this May 20, 2008 file photo former Argentine soccer player Diego Maradona poses during the photo call for the documentary "Maradona" during the 61st International film festival in Cannes, southern France. (AP Photo/Matt Sayles, File)
In this Oct. 10, 2009 file photo, under the pouring rain, Argentina's coach Diego Maradona looks up under the pouring rain during a 2010 World Cup qualifying soccer match against Peru, in Buenos Aires. Argentina won 2-1. (AP Photo/Natacha Pisarenko, File)
In this June 27, 2010 file photo, Argentina head coach Diego Maradona, left, gives instructions to Argentina's Lionel Messi during the World Cup round of 16 soccer match between Argentina and Mexico at Soccer City in Johannesburg, South Africa. (AP Photo/Matt Dunham, File)
In this June 27, 2010 file photo, Argentina head coach Diego Maradona gestures during the World Cup round of 16 soccer match between Argentina and Mexico at Soccer City in Johannesburg, South Africa. (AP Photo/Martin Meissner, File)
In this file photo taken on Friday, Dec. 1, 2017, Russian President Vladimir Putin, left, and Argentinian soccer legend Diego Armando Maradona talk prior to the 2018 soccer World Cup draw in the Kremlin in Moscow, Russia. (Alexei Nikolsky, Sputnik, Kremlin Pool Photo via AP, File)
In this Sept. 1, 2014 file photo, Argentine soccer legend Diego Armando Maradona watches the ball as he warms up prior to the start of an inter-religious match for peace, supported by Pope Francis to promote the dialogue and peace among different religions, at Rome's Olympic Stadium. (AP Photo/Gregorio Borgia, File)
In this Sept. 8, 2019 file photo, former soccer great Diego Maradona gets emotional during a news conference after his presentation as the new head coach of the Gimnasia y Esgrima La Plata soccer team in La Plata, Argentina. (AP Photo/Marcos Brindicci, File)
In this Dec. 26, 2019 file photo, former soccer great Diego Maradona flashes victory signs to fans below at the Casa Rosada government house after meeting with Argentine President Alberto Fernandez in Buenos Aires, Argentina. (AP Photo/Marcos Brindicci, File)
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In an urban environment like a at night, near Hobart mall, in a car with a bunch of boys (younger self) but husband in car, don't see his face, TV character I do see the face of, in box set. They are all young, yelling stuff being delinquent.....and then we drove up a steep road, changed cars, in car with husband, driving he was passenger, kids in back, drove up steep road, 10 in old house, out the front of old house, had been running. The occupants of the car changed... girlfriend's house had been burgled, it was night again...outside near my vegie patch near my house, but driveway was old neighbours driveway, quite steep , apparently he was supposed to have a gargage sale but nothing to sell, only person came was old man....some reason got upset, ran into a chook shed and hid behind door (chook shed not usually there)...next door neighbour came down the garden and was really upset because it had a dog, but with a sheep's face. I said she had to leave because having the dog there would upset the bunnies and chickens...Friend of mine, they'd been looking at the futon (worried) but I knew she met hen, but something was wrong with one of our chickens. 'Angela they've been looking at the futon for a while, you need to come inside now because'.....(then I woke up with the sense it had died).


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we are soaking it up.
soak some up for us!
-I like that nasty bunny gets invited to the picnic.
-I love the pink hat.
-I think I'll make myself a sandwich.
Love that backyard, how fun!
oooooooh, we'd love some of that sun! looks like such a wonderful time.
yep it is pretty awesome right now.


Many moons ago, an elderly relative used to treat me to tea at the University Arms, and while my recollections of the cream cakes and service are fond, its unfortunate mid 20th-century front extension never quite matched its setting overlooking Parker's Piece and Regent Street, let alone the Regency grandeur of the original hotel.
That 1960s student dorm look is gone, following a total renovation presided over by architect John Simpson, and with a grand reopening of the hotel in August 2018. The entrance is the first and most impressive change, with a Lincolnshire limestone porte-cochere. It's grand, beautifully mellow in the sunshine and very welcoming indeed.
The same grandeur is continued inside, with a cool reception space for guests and a separate entrance for the hotel's bar and restaurant. We are shown up to our rooms along a corridor lined with an eclectic selection of old pictures and prints. I want to stop and scrutinise them all. This is the inspired hand of interior designer Martin Brudnizki, with wonderfully quirky details everywhere you look.
Our room on the eighth floor combines lavish and cosy brilliantly – a huge bed, chaise longue, armchairs and a desk made for penning verse or letters to The Times (this is Cambridge, after all). There's a glass drinks stand rather than a mini bar, and a selection of carefully chosen vintage hardbacks, including Paradise Lost. We also have a large window overlooking Parker's Piece, a hallowed piece of common ground where the rules of football were invented, even though these days the city is more of a punting and cricket kind of place. The bathroom is so luxurious I almost don't want to go out – a huge rolltop bath, lavish shower and twin sinks.
Resisting the temptation to hunker down in our monogrammed University Arms robes, we take a tour. The original ballroom has been restored and is a magnificent space for a wedding, with windows overlooking the Piece that bear the coat of arms of every Cambridge college. The Library is relaxed and clubby, with wood panelling, vast fireplace and book-lined shelves. It's the perfect place for meeting friends, afternoon tea or a lovers' tryst. And it really is bookish here – there's a spirited reading of Wind in the Willows in the washrooms rather than conventional piped music.
We have reservations for dinner at Parker's Tavern, the University Arms' restaurant, and I'm very excited about the menu of British classics with a twist. Chef Tristan Welch – a local boy – worked with Gordon Ramsey, Gary Rhodes et al, and this is a triumphant return to his roots and the seasonal riches offered by East Anglia's farms and small producers.
The restaurant is as comfortable as the rest of the hotel, with artfully jumbled artworks on the walls and pops of bold blues, oranges and reds on chairs and banquettes. It's also very busy – buzzing with that classic brasserie vibe.
Tempted by the hand dived scallops and Norfolk devilled potted shrimp, I eventually move away from shellfish completely. The only person I know other than me still serving coronation chicken as a signature dish is Tristan Welch, and I have to try his. It arrives nestling on a butter lettuce, with almonds, grilled apricots and a zesty dressing. My companion also goes for the curried side, choosing a whole tandori roast quail. Silence ensues as he strips every last morsel from the little bird – he says it's the nicest thing he's eaten all year.
For mains, we also veer off our usual courses. While my companion is tempted by the "British classic" spaghetti Bolognese and the pie of the day, he eventually succumbs to Saffron Walden lamb from Denham Castle, braised in Essex saffron and cumin. I go for the home-cured Ayrshire bacon, egg, chips and house speciality Cambridge sauce (P'T). Tristan has boldly taken on ham egg and chips – it is a much more complex take and utterly moreish.
They bring us the dessert menu. Rice pudding soufflé with raspberry ripple ice-cream for my companion and I can't resist the ice-cream either. Select three scoop flavours with toppings and sprinkles of your choice. What's not to love about that? Served in a tall metal goblet that takes me back to the finest Wimpy Bar brain-freezers of my childhood, it has soft swirls of ice cream on top almost like a 99. It even has a chocolate Flake in it – heaven.
After a nightcap at the bar and a very long and very comfortable sleep, we venture down to breakfast. I stick with the scrambled egg on toast as I had best ever bacon last night, while my companion has the Parker's Tavern gourmet version of a 'full English'. In need of light exercise, we take a tour round Parker's Piece and view University Arms from the other side of the green. It has just reopened after a monumental restoration, yet it already looks and feels comfortably settled in. It is, in truth, a landmark hotel restored to its rightful place on the Piece.


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Under the Lights
Quick links... Weather Local News We See You Chiefs Under the Lights Coronavirus I-Team Links Contests Community
Unified Government launches wellness app for first responders
Provided photo
The Kansas City, Kansas, Fire Department partnered with a video production team to create a virtual tour program that the department hopes will bring in more recruits.
By: Katelyn Brown
KANSAS CITY, Mo. — The Unified Government of Wyandotte County and Kansas City, Kansas, is tackling mental health for first responders.
A confidential wellness app will be available to public safety personnel and their families, powered by a company called Cordico.
The app will include a wellness toolkit, mental health self-assessments and videos on mindfulness and nutrition.
Emotional survival, financial fitness, parenting, marital resources, sleep optimization and resources to find a therapist will also be included items.
"We recognize the stressful nature of the work and its impacts on the overall wellbeing of public safety personnel and their entire family," Wyandotte County Sheriff Don Ash said in a statement. "This app is another tool that we can use to provide support of their work and commitment to our community."
The Unified Government is implementing the app because of how first responders are exposed to trauma frequently and tend to be more susceptible to mental health issues like PTSD, depression, anxiety and suicide, according to a release.
"The Kansas City, Kansas, Police Department has long recognized the important link between officer wellness and its impact on the residents we serve," KCKPD Chief Karl Oakman said in a statement. "This app is another important tool in helping us remain at the forefront of changing public safety culture as we diligently work to support the mental health and wellness of our officers at work and at home."
The app will be available to KCKFD, KCKPD and Wyandotte County Sheriff's Office personnel.
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text:
EUR-Lex - 62004CJ0169 - EN
Document 62004CJ0169
Judgment of the Court (Third Chamber) of 4 May 2006. # Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise. # Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. # Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function. # Case C-169/04.
Judgment of the Court (Third Chamber) of 4 May 2006.
Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.
Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.
Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function.
Case C-169/04.
European Court Reports 2006 I-04027
ECLI identifier: ECLI:EU:C:2006:289
Language 1 Spanish (es) Czech (cs) Danish (da) German (de) Estonian (et) Greek (el) English (en) French (fr) Italian (it) Latvian (lv) Lithuanian (lt) Hungarian (hu) Maltese (mt) Dutch (nl) Polish (pl) Portuguese (pt) Slovak (sk) Slovenian (sl) Finnish (fi) Swedish (sv)
Language 2 Please choose Spanish (es) Czech (cs) Danish (da) German (de) Estonian (et) Greek (el) English (en) French (fr) Italian (it) Latvian (lv) Lithuanian (lt) Hungarian (hu) Maltese (mt) Dutch (nl) Polish (pl) Portuguese (pt) Slovak (sk) Slovenian (sl) Finnish (fi) Swedish (sv)
Case C-169/04
Abbey National plc and Inscape Investment Fund
Commissioners of Customs & Excise
(Reference for a preliminary ruling from the
VAT and Duties Tribunal, London)
(Sixth VAT Directive – Article 13B(d)(6) – Management of special investment funds – Exemption – Meaning of 'management' – Functions of a depositary – Delegation of administrative management function)
Summary of the Judgment
1. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive
(Council Directive 77/388, Art. 13B(d)(6))
1. The concept of 'management' of special investment funds in Article 13B(d)(6) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes has its own independent meaning in Community law whose content the Member States may not alter.
While the English and Dutch versions of that provision are ambiguous as to whether it confers on the Member States the task of defining both the meaning of 'special investment funds' and that of 'management' of those funds, it is clear, particularly from the Danish, German, French and Italian versions, that that provision refers to the Member States' definitions only as regards the first of those meanings. The limited scope of that reference to national law, as is clear from the versions mentioned, is supported by the context in which the expression occurs, by the scheme of the Sixth Directive and by the purpose of avoiding divergences in the application of the value-added tax system from one Member State to another.
(see paras 40-43, operative part 1)
2. Article 13B(d)(6) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that the concept of 'management of special investment funds' referred to in that provision covers the services performed by a third‑party manager in respect of the administrative management of the funds, if, viewed broadly, they form a distinct whole and are specific to, and essential for, the management of those funds.
On the other hand, that provision does not cover the functions of depositary, such as those set out in Articles 7(1) and (3) and 14(1) and (3) of Directive 85/611 on the coordination of the laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities. Those functions do not fall under the management of undertakings for collective investment but under the control and supervision of their activities, the aim being to ensure that undertakings for collective investment are managed in accordance with the law.
However, since to be regarded as exempt transactions for the purposes of Article 13B(d)(6) of the Sixth Directive, services performed by a third-party manager in respect of the administrative management of the funds must, viewed broadly, form a distinct whole, fulfilling in effect the specific, essential functions of a service described in that same point 6, mere material or technical supplies, such as the making available of a system of information technology, are not covered by Article 13B(d)(6) of that directive.
(see paras 65, 70-71, 74, operative part 2)
JUDGMENT OF THE COURT (Third Chamber)
4 May 2006 (*)
In Case C-169/04,
REFERENCE for a preliminary ruling under Article 234 EC from the VAT and Duties Tribunal, London (United Kingdom), made by decision of 2 April 2004, received at the Court on 5 April 2004, in the proceedings
Abbey National plc,
Inscape Investment Fund
Commissioners of Customs & Excise,
THE COURT (Third Chamber),
composed of A. Rosas, President of the Chamber, J. Malenovský, S. von Bahr (Rapporteur), A. Borg Barthet and U. Lõhmus, Judges,
Advocate General: J. Kokott,
Registrar: M. Ferreira, Principal Administrator,
having regard to the written procedure and further to the hearing on 10 March 2005,
after considering the observations submitted on behalf of:
– Abbey National plc, by J. Woolf, Barrister, and J.-C. Bouchard, avocat, instructed by R. Croker, Solicitor,
– the United Kingdom Government, by K. Manji, E. O'Neill and S. Nwaokolo, acting as Agents, and by R. Hill, Barrister,
– the Luxembourg Government, by S. Schreiner, acting as Agent,
– the Commission of the European Communities, by R. Lyal, acting as Agent,
after hearing the Opinion of the Advocate General at the sitting on 8 September 2005,
gives the following
1 This reference for a preliminary ruling concerns the interpretation of Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1; 'the Sixth Directive').
2 The reference was made in the course of two sets of proceedings between Abbey National plc ('Abbey National') and Inscape Investment Fund, on the one hand, and the Commissioners of Customs & Excise ('the Commissioners'), on the other, concerning the taxation of services supplied by the depositaries of a number of authorised unit trusts and of an open-ended investment company ('OEIC'), and administration and accounting services performed by a third company delegated by the management company of an OEIC.
Legal context
Community legislation
3 Article 13B(d) of the Sixth Directive provides as follows:
'Without prejudice to other Community provisions, Member States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of the exemptions and of preventing any possible evasion, avoidance or abuse:
(d) the following transactions:
1. the granting and the negotiation of credit and the management of credit by the person granting it;
2. the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit;
3. transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection and factoring;
4. transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items; "collectors' items" shall be taken to mean gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest;
5. transactions, including negotiation, excluding management and safe keeping, in shares, interests in companies or associations, debentures and other securities, excluding:
– documents establishing title to goods,
– the rights or securities referred to in Article 5(3);
6. management of special investment funds as defined by Member States'.
4 Article 1(2) of Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ 1985 L 375, p. 3) defines undertakings for collective investment in transferable securities ('UCITS') as undertakings:
'– the sole object of which is the collective investment in transferable securities of capital raised from the public and which operate on the principle of risk-spreading,
– the units of which are, at the request of holders, repurchased or redeemed, directly or indirectly, out of those undertakings' assets. …'
5 Article 1(3) of the same directive provides that those undertakings may be constituted 'under the law of contract (as common funds managed by management companies) or trust law (as unit trusts) or under statute (as investment companies)'. For the purposes of Directive 85/611, the term 'common funds' includes unit trusts.
6 Pursuant to Article 4(1) of that directive, a UCITS is to be authorised by the authorities of the Member State in which it is situated. Such authorisation is valid for all Member States.
7 According to Article 4(2) of the same directive, for the purposes of authorisation a unit trust must have appointed a management company and a depositary whereas an investment company which is subject to the same requirement as regards a depositary is not required to appoint a management company.
8 Under Articles 7(1) and 14(1) of Directive 85/611, a special investment fund's and an investment company's assets must be entrusted to a depositary for safe keeping.
9 As regards special investment funds, in the terms of Article 7(3) of that directive, a depositary must moreover:
'(a) ensure that the sale, issue, repurchase, redemption and cancellation of units effected on behalf of a unit trust or by a management company are carried out in accordance with the law and the fund rules;
(b) ensure that the value of units is calculated in accordance with the law and the fund rules;
(c) carry out the instructions of the management company, unless they conflict with the law or the fund rules;
(d) ensure that in transactions involving a unit trust's assets any consideration is remitted to it within the usual time‑limits;
(e) ensure that a unit trust's income is applied in accordance with the law and the fund rules.'
10 As for investment companies, Article 14(3) of the same directive provides that apart from keeping the assets safe the depositary must:
'(a) ensure that the sale, issue, repurchase, redemption and cancellation of units effected by or on behalf of a company are carried out in accordance with the law and with the company's instruments of incorporation;
(b) ensure that in transactions involving a company's assets any consideration is remitted to it within the usual time‑limits;
(c) ensure that a company's income is applied in accordance with the law and its instruments of incorporation.'
11 Under Articles 9 and 16 of Directive 85/611, a depositary is, in accordance with the national law of the State in which the management company's or the investment company's registered office is situated, to be liable to those companies and the unit-holders for any loss suffered by them as a result of its unjustifiable failure to perform its obligations, or its improper performance of them.
12 Under Articles 10(1) and 17(1) of the same directive, no single company may act as both management or investment company and depositary.
13 Directive 85/611 was amended by Directive 2001/107/EC of the European Parliament and of the Council of 21 January 2002, with a view to regulating management companies and simplified prospectuses (OJ 2002 L 41, p. 20), and by Directive 2001/108/EC of the European Parliament and of the Council of 21 January 2002, with regard to investments of UCITS (OJ 2002 L 41, p. 35). The second subparagraph of Article 5(2) of Directive 85/611, as amended, refers to Annex II to that directive which contains a non-exhaustive list of the functions included in the activity of management of special investment funds and of investment companies. That list mentions the following functions:
'– Investment management
– Administration:
(a) legal and fund management accounting services;
(b) customer inquiries;
(c) valuation and pricing (including tax returns);
(d) regulatory compliance monitoring;
(e) maintenance of unit-holder register;
(f) distribution of income;
(g) unit issues and redemptions;
(h) contract settlements (including certificate dispatch);
(i) record keeping.
– Marketing'.
14 Article 5g(1) of Directive 85/611, as amended, which, pursuant to Article 13b of that directive, also applies to investment companies which have not appointed an authorised management company, permits management companies, subject to certain conditions, 'to delegate to third parties for the purpose of a more efficient conduct of the companies' business to carry out on their behalf one or more of their own functions'.
15 Pursuant to items 9 and 10 of Group 5 in Schedule 9 of the Value Added Tax Act 1994 ('the VAT Act 1994'), authorised unit trusts (item 9) and OEICs (item 10) are treated in the United Kingdom as 'special investment funds' for the purposes of Article 13B(d)(6) of the Sixth Directive.
16 Directive 85/611 was implemented in the United Kingdom by the Financial Services and Markets Act 2000 ('the FSMA') which is, however, of wider scope than that directive.
17 According to the FSMA, an authorised unit trust is a collective investment scheme under which the property is held on trust for the participants and which is authorised by an authorisation order. Under such a scheme, investors buy or sell units in the trust. Unless the manager buys the units from the investor or sells units to him, new units are created or redeemed each time an investor wants to buy or sell units.
18 According to the rules applicable to collective investment schemes set out in the Financial Services Authority's Collective Investment Schemes Sourcebook ('CIS Sourcebook'), the manager of an authorised unit trust is under a duty to manage that trust in accordance with the trust deed, the rules in the CIS Sourcebook and the most recent prospectus.
19 The decision requesting a preliminary ruling states that an OEIC is a form of collective investment scheme similar to a unit trust except that it has a corporate structure rather than being governed by trust law. In addition to the provisions of the FSMA, OEICs are regulated inter alia by the Open-Ended Investment Companies Regulations 2001 ('the OEIC Regulations'). An OEIC has a variable share capital so that new shares are created when an investor wants to invest in the company and are redeemed when the investor wants to liquidate his investment.
20 The OEIC Regulations require an OEIC to have at least one Authorised Corporate Director ('ACD'), which must be a body corporate approved and authorised to act as manager.
21 Under the FSMA and CIS Sourcebook, the depositary of an authorised unit trust is described as a 'trustee' whereas under the OEIC Regulations, the depositary of an OEIC is referred to as a 'depositary'.
The dispute in the main proceedings and the questions referred for a preliminary ruling
22 Abbey National Unit Trust Managers Limited and Scottish Mutual Investment Managers Limited, members of the Abbey National VAT group, are the managers of 15 and 11 authorised unit trusts respectively.
23 The trustees of those trusts are either Clydesdale Bank plc ('Clydesdale'), Citicorp Trustee Company Limited ('Citicorp') or HSBC Bank plc ('HSBC'). The referring tribunal states that those companies charge a general fee for their trustee functions. Although Clydesdale and HSBC also act as custodians, the general trustee fees which they charge do not cover global custody services, for which a separate fee is charged, whereas Citicorp, as trustee, does not act as custodian.
24 Inscape Investments Limited was appointed ACD of Inscape Investment Fund and Abbey National Asset Managers Limited was appointed ACD of three other OEICs. Inscape Investments Limited and Inscape Investment Fund are also members of the Abbey National VAT group.
25 Citicorp was appointed depositary of those four OEICs and charges a general fee for its services. However, it does not act as custodian of those OEICs.
26 Towards the end of 2000, Inscape Investments Limited entered into an agreement on Inscape Investment Fund's accounting with Bank of New York Europe Limited and, subsequently, with Bank of New York ('Bank of New York'). Under that agreement, Bank of New York undertook to perform a raft of services delegated by Inscape Investments Limited, in particular computing the amount of income and the price of units or shares, the valuation of assets, accounting, the preparation of statements for the distribution of income, the provision of information and documentation for periodic accounts and tax, statistical and VAT returns, and the preparation of income forecasts.
27 Bank of New York also undertook to provide other services such as data processing, fund reconciliation, calculation and recording of charges and expenses, recording of corporate events, distribution of daily sub-fund prices to the press, production of tax and VAT returns and returns to the Bank of England, calculation of distribution rates and yields, and answers to enquiries from Inscape Investments Limited and/or the depositary.
28 Abbey National brought an action on the ground that the VAT had been reclaimed by several of the trustees of the authorised unit trusts managed by its subsidiaries, and Inscape Investment Fund brought an action on the ground that its depositary was reclaiming the VAT from it.
29 In addition, Abbey National challenges the charging of VAT by Bank of New York to Inscape Investments Limited on the administration and accounting services that Bank of New York supplied as fund administrator.
30 Abbey National also contends that the services supplied by Bank of New York are exempt from VAT because they constitute 'management of special investment funds' under Article 13B(d)(6) of the Sixth Directive. In that regard, it points out that the administration of a fund clearly forms part of its management and that the subcontracting of all the administrative facets of management or of a large proportion of them, which form a specific and essential part of management, should not be treated differently from the subcontracting of some of the decisions as to the selection of investments.
31 Abbey National and Inscape Investment Fund also contend that the services, other than custody services, supplied by the trustees of an authorised unit trust and by the depositary of an OEIC are also exempt under Article 13B(d)(6) of the Sixth Directive. Verification and decision-making functions performed by the depositary or the trustee are both comprised in management functions.
32 The decision requesting a preliminary ruling states that, according to the Commissioners, the specific and essential function of the management of special investment funds is investment management involving the selection and disposal of the assets under management. They argue that this excludes the services supplied by the trustees and depositaries from the scope of the exemption, since they are not generally directly involved in day-to-day investment management decisions, and their primary role is to protect the consumer and investor. That also excludes the administration services supplied by the fund administrator from the scope of the exemption, since none of those involves the selection and disposal of the assets under management.
33 The referring tribunal does not find the scope of the exemption contained in Article 13B(d)(6) of the Sixth Directive to be clear. It points out, in that regard, that there is a disparity between the practices of the Member States as to the treatment of the transactions at issue in the main proceedings.
34 In those circumstances, the VAT and Duties Tribunal, London, decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling:
'(1) Does the exemption for "management of special investment funds as defined by Member States", contained in Article 13B(d)(6) of the Sixth VAT Directive, mean that the Member States have the power to define the activities comprising the "management" of the special investment funds, as well as the power to define the special investment funds which may benefit from the exemption?
(2) If the answer to Question 1 is no and the term "management" in Article 13B(d)(6) of the Sixth VAT Directive is to be given an independent Community law meaning, in the light of … Directive 85/611 …, are charges made by a depositary or trustee for the services it provides pursuant to Articles 7 and 14 of … Directive [85/611], national regulatory provisions and the relevant fund rules, exempt supplies of "management of special investment funds" under Article 13B(d)(6) of the Sixth VAT Directive?
(3) Again, if the answer to Question 1 is no and the term "management" is to be given an independent Community law meaning, does the exemption for the "management of special investment funds" in Article 13B(d)(6) of the Sixth VAT Directive apply to services performed by a third-party manager in respect of the administrative management of the funds?'
35 By its first question, the referring tribunal is asking, in essence, whether the concept of 'management' of special investment funds in Article 13B(d)(6) of the Sixth Directive has its own independent meaning in Community law whose content the Member States may not alter.
Observations submitted to the Court
36 Abbey National, the Luxembourg Government and the Commission of the European Communities submit that the exemption under Article 13B(d)(6) of the Sixth Directive for 'the management of special investment funds as defined by Member States' does not confer power on the latter to define the activities covered by the term 'management' of the funds.
37 On the other hand, the United Kingdom Government submits that that exemption confers that power on the Member States, as well as the power to define the special investment funds which may benefit from the exemption.
Findings of the Court
38 According to settled case-law, the exemptions provided for in Article 13 of the Sixth Directive have their own independent meaning in Community law which must be given a Community definition whose purpose is to avoid divergences in the application of the VAT system from one Member State to another (see, particularly, Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraph 51; Case C‑428/02 Fonden Marselisborg Lystbådehavn [2005] ECR I-1527, paragraph 27; and Joined Cases C‑394/04 and C-395/04 Ygeia [2005] ECR I‑0000, paragraph 15).
39 While, consequently, the Member States may not alter their content, in particular in laying down conditions of application, that cannot however be so where the Council has specifically conferred on them the task of defining certain terms of an exemption (see Case C-468/93 Gemeente Emmen[1996] ECR I-1721, paragraph 25).
40 It is therefore appropriate to consider whether Article 13B(d)(6) of the Sixth Directive confers on the Member States the task of defining both the meaning of 'special investment funds' and that of 'management' of those funds or whether it covers only the first of those two concepts.
41 In that regard, it must be stated that while the English and Dutch versions of that provision are ambiguous as to its scope, it is clear, particularly from the Danish, German, French and Italian versions, that Article 13B(d)(6) of the Sixth Directive refers to the Member States' definitions only as regards the meaning of 'special investment funds'.
42 The limited scope of that reference to national law, as is clear particularly from the Danish, German, French and Italian versions, is supported by the context in which the expression occurs, by the scheme of the Sixth Directive and by the purpose of avoiding divergences in the application of the VAT system from one Member State to another.
43 Therefore, the reply to the first question must be that the concept of 'management' of special investment funds in Article 13B(d)(6) of the Sixth Directive has its own independent meaning in Community law whose content the Member States may not alter.
The second and third questions
44 By its second and third questions, which it is convenient to consider together, the referring tribunal is asking, in essence, whether Article 13B(d)(6) of the Sixth Directive is to be interpreted in such a way that the concept of 'management of special investment funds' does or does not cover:
– the services charged for by a depositary pursuant to Articles 7 and 14 of Directive 85/611, national regulatory provisions and the relevant fund rules; and
– the administrative and accounting management services of the funds performed by a third-party manager.
45 Abbey National and the Luxembourg Government submit that charges made by a depositary or trustee for the services it supplies pursuant to Articles 7 and 14 of Directive 85/611, national regulatory provisions and the relevant fund rules are exempt supplies under Article 13B(d)(6) of the Sixth Directive.
46 The latter provision also covers the services performed by a third-party manager in respect of the administrative management of the funds.
47 The United Kingdom Government submits that the term 'management' of special investment funds in Article 13B(d)(6) of the Sixth Directive should be understood as referring to the core function of investment management performed by the manager of a special investment fund.
48 That exemption does not extend to the charges made by a depositary or trustee for the safe custody of the assets of the special investment fund or for supervising the manager's activities to ensure that they are carried out in accordance with the law and fund rules.
49 For the same reasons, that exemption does not apply to the supply of purely administrative services to the manager by a subcontracted fund-accounting administrator.
50 The Commission submits that the expression 'management of special investment funds' within the meaning of Article 13B(d)(6) of the Sixth Directive covers all services which are closely linked to the operation of the fund, that is, to determining policies for investment and the acquisition and sale of shares.
51 The services supplied by a depositary pursuant to Articles 7 and 14 of Directive 85/611, national regulatory provisions and the fund rules do not constitute fund management for the purposes of Article 13B(d)(6) of the Sixth Directive.
52 Nor do the services performed by a third-party manager in respect of the administrative management of the funds constitute fund management for the purposes of that provision.
53 It must be noted, at the outset, that Article 13B(d)(6) of the Sixth Directive covers special investment funds whatever their legal form. Undertakings for collective investment constituted under the law of contract or trust law, and those constituted under statute both come within the scope of that provision.
54 Neither the context nor the wording of Article 13B(d)(6) of the Sixth Directive indicates that the legislature intended to limit the application of that provision only to undertakings for collective investment constituted under the law of contract or under trust law.
55 In fact, when the Sixth Directive was adopted, the Community terminology in this field was not yet harmonised, since Directive 85/611, Article 1(3) of which gives a Community definition of UCITS, was adopted only in 1985. In addition, while the French and Italian versions of Article 1(3) of Directive 85/611, when they designate undertakings for collective investment constituted under the law of contract, use the same expression as that which appears in Article 13B(d)(6) of the Sixth Directive, such is not the case in other language versions of that provision, particularly the English, German, Danish and Dutch versions.
56 Moreover, as regards the application of Article 13B(d)(6) of the Sixth Directive to transactions effected between undertakings for collective investment and their participants, any other interpretation of that provision, exempting from VAT the management of undertakings for collective investment constituted under the law of contract or under trust law, and not those constituted under statute, would be contrary to the principle of fiscal neutrality on which, in particular, the common system of VAT established by the Sixth Directive is based, and which precludes economic operators carrying out the same transactions being treated differently in relation to the levying of VAT (see Case C-382/02Cimber Air [2004] ECR I‑8379, paragraphs 23 and 24, and Case C‑280/04 Jyske Finans [2005] ECR I‑0000, paragraph 39).
57 Next, the content of the meaning of 'management' of special investment funds must be considered.
58 In that regard, it must be noted that Article 13B(d)(6) of the Sixth Directive contains no definition of that term.
59 That provision must therefore be interpreted in the light of the context in which it is used and of the aims and scheme of that directive, having particular regard to the underlying purpose of the exemption which it establishes (see, to that effect, Case C-284/03 Temco Europe [2004] ECR I-11237, paragraph 18, and Fonden Marselisborg Lystbådehavn, paragraph 28).
60 First of all, it must be borne in mind that, since the exemptions referred to in Article 13 of the Sixth Directive are exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person, they should be interpreted strictly (see, in particular, Case C-275/01 Sinclair Collis [2003] ECR I-5965, paragraph 23, and Case C-8/01 Taksatorringen [2003] ECR I-13711, paragraph 36).
61 Next, it follows from Article 1(2) of Directive 85/611 that the transactions carried out by UCITS consist in the collective investment in transferable securities of capital raised from the public. With the capital provided by subscribers when they purchase shares, UCITS assemble and manage, on behalf of the subscribers and for a fee, portfolios consisting of transferable securities (see Case C-8/03 BBL [2004] ECR I-10157, paragraph 42).
62 As the Advocate General observed in point 68 of her Opinion, the purpose of the exemption, under Article 13B(d)(6) of the Sixth Directive, of transactions connected with the management of special investment funds is, particularly, to facilitate investment in securities for small investors by means of investment undertakings. Point 6 of that provision is intended to ensure that the common system of VAT is fiscally neutral as regards the choice between direct investment in securities and investment through undertakings for collective investment.
63 It follows that the transactions covered by that exemption are those which are specific to the business of undertakings for collective investment.
64 Therefore, apart from tasks of portfolio management, those of administering undertakings for collective investment themselves, such as those set out in Annex II to Directive 85/611, as amended, under the heading 'Administration', which are functions specific to undertakings for collective investment, come within the scope of Article 13B(d)(6) of the Sixth Directive.
65 On the other hand, that provision does not cover the functions of depositary of undertakings for collective investment, such as those set out in Articles 7(1) and (3) and 14(1) and (3) of Directive 85/611. Those functions do not fall under the management of undertakings for collective investment but under the control and supervision of their activities, the aim being to ensure that undertakings for collective investment are managed in accordance with the law.
66 As regards the services performed by a third-party manager in respect of the administrative management of the funds, it should be noted first that, like the transactions exempted under points 3 and 5 of Article 13B(d) of the Sixth Directive (see Case C-2/95 SDC [1997] ECR I-3017, paragraph 32), the management of special investment funds referred to in point 6 of that article is defined according to the nature of the services provided and not according to the person supplying or receiving the services.
67 Next, the wording of Article 13B(d)(6) of the Sixth Directive does not in principle preclude the management of special investment funds from being broken down into a number of separate services which may come within the meaning of 'management of special investment funds' in that provision, and which may benefit from the exemption under it, even where they are provided by a third-party manager (see, to that effect, as regards Article 13B(d)(3) of the Sixth Directive, SDC, paragraph 64, and, as regards Article 13B(d)(5) of that directive, Case C‑235/00 CSC Financial Services [2001] ECR I‑10237, paragraph 23).
68 In those circumstances, it follows from the principle of fiscal neutrality that operators must be able to choose the form of organisation which, from the strictly commercial point of view, best suits them, without running the risk of having their operations excluded from the exemption under Article 13B(d)(6) of the Sixth Directive.
69 It follows that management services performed by a third-party manager come, generally, within the scope of Article 13B(d)(6) of the Sixth Directive.
70 However, to be regarded as exempt transactions for the purposes of Article 13B(d)(6) of the Sixth Directive, services performed by a third-party manager in respect of the administrative management of the funds must, viewed broadly, form a distinct whole, fulfilling in effect the specific, essential functions of a service described in that same point 6 (see, to that effect, as regards Article 13B(d)(5) of the Sixth Directive, SDC, paragraph 66, and CSC Financial Services, paragraph 25).
71 The services supplied must therefore concern specific essential elements of the management of special investment funds. Mere material or technical supplies, such as the making available of a system of information technology, are not covered by Article 13B(d)(6) of the Sixth Directive (see, to that effect, as regards Article 13B(d)(3), SDC, paragraph 66).
72 Therefore, it must be held that Article 13B(d)(6) of the Sixth Directive is to be interpreted as meaning that the services performed by a third-party manager in respect of the administrative management of the funds come within the concept of 'management of special investment funds' in that provision if, viewed broadly, they form a distinct whole, and are specific to, and essential for, the management of special investment funds.
73 It is for the referring tribunal to establish whether the services in question in the main proceedings meet those criteria.
74 It follows from the foregoing that the reply to the second and third questions must be that Article 13B(d)(6) of the Sixth Directive is to be interpreted as meaning that the concept of 'management of special investment funds' referred to in that provision covers the services performed by a third‑party manager in respect of the administrative management of the funds, if, viewed broadly, they form a distinct whole and are specific to, and essential for, the management of those funds. On the other hand, services corresponding to the functions of a depositary, such as those set out in Articles 7(1) and (3) and 14(1) and (3) of Directive 85/611, are not covered by that concept.
75 Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national tribunal, the decision on costs is a matter for that tribunal. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.
On those grounds, the Court (Third Chamber) hereby rules:
1. The concept of 'management' of special investment funds in Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment has its own independent meaning in Community law whose content the Member States may not alter.
2. Article 13B(d)(6) of Sixth Directive 77/388 is to be interpreted as meaning that the concept of 'management of special investment funds' referred to in that provision covers the services performed by a third-party manager in respect of the administrative management of the funds, if, viewed broadly, they form a distinct whole, and are specific to, and essential for, the management of those funds.
On the other hand, services corresponding to the functions of a depositary, such as those set out in Articles 7(1) and (3) and 14(1) and (3) of Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), are not covered by that concept.
[Signatures]
* Language of the case: English.


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Edward Henry FUNK
FUNK EDWARD HENRY
Edward Henry Funk went peacefully to be with his Lord and Savior, June 23, 2008.
Edward was born on February 8, 1924, in Waldheim, Saskatchewan. The family moved to Abbotsford in 1937 where he received most of his education. He attended Bible school in Yarrow, B.C. where he learned God's precious promises. Edward was a very active member of the Church of the Nazarene for over 50 years. During World War 2 he joined the Merchant Marines. He also became a member of the Royal Canadian Legion and stayed a member until his passing. While visiting his Grandma Gossen in Waldheim, he met Kay Penz. They were married on August 21, 1946 in the town of Waldheim. They moved to B.C. that same year. Together they raised 3 children. Edward was a devoted Christian, loving father & grandfather, wonderful, faithful, & adoring husband. He was predeceased by son Garry in 1998, brother Clarence in 1948, brother Henry 2007, and loving parents Henry & Sara Funk. He will always be in our hearts and lovingly missed by his loving wife Kay, daughter-in-law Kathy Funk, daughter Shirley and Abe Block, son Jim Funk, 9 grandchildren Kelly, Jeremy, Ryan, Jeffery, Rhonda, Jonathan, Richelle, Mike, Liam & their spouses, 13 great grandchildren, brothers Gordon & Leone Funk, Harvey and Eloise Funk, brothers & sisters- in-law, many relatives & friends. We will all miss you so much. Memorial service will be held at th Church of the Nazarene, Abbotsford, Saturday, June 28, 2008 at 3 p.m. In lieu of flowers donations to the
Canadian Cancer Society would be
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There aren't enough food, service, value or atmosphere ratings for The Basement Coffee Lounge, United Kingdom yet. Be one of the first to write a review!
I visited here with a Groupon offer for coffee and cake for two and I believe it's a right bargain. The host was such a lovely gentlemen, the premises were unique and quirky, and the cake was glorious. Win win!
Hope it does well, a time warp cafe I would have enjoyed in the '60's. The guy below says it most and a refuge from the predominantly sub continent food establishments surrounding. Good espresso!
Get quick answers from The Basement Coffee Lounge staff and past visitors.


text:
Q: How to create an Excel drop down menu where items must be selected in a certain order? I have looked everywhere for an answer to this. I want to create a drop down in Excel where 'Item 1a' must be chosen before Item 1b; Item 2a before Item 2b; Item 2b before Item 2c, etc. I want to be able to choose Item 1a, Item 2a, Item 3a, etc. in any order, but until the 'a' is chosen you can't choose the 'b'.
Each 'Item Set' is internally dependent, but externally independent.
For Example: You could choose Item 1a first, then Item 2a, then Item 2b, then Item 3a, then Item 2c, finally Item 1b. But you could not choose Item 1a, then Item 2b, because the prerequisite for choosing Item 2b is to choose Item 2a before choosing it.
Is this possible in Excel or am I cursed to creating endless, complicated drop downs?

A: So I think what you want is multiple dropdowns, with a dynamic range depending on previous data.
This can be done without excel VBA :)
How I would do it is a dynamic Named Range, in a hidden worksheet.
I would put the list of options like I have in A1:C5 and name however many ranges like I have in A9:A11, B9:B11 etc

Then Name the ranges whatever you want... I used dropdown 1,2,3,4,5 etc

Create some validations based upon your names

And all you have left to do is to create some formulas, using match and offset. I was a little silly in layout, preventing a fill.

I hope this helps
Bryan

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