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Home › All Judgements › Prabhatam Investment Pvt. Ltd vs. ACIT (ITAT Delhi)
Prabhatam Investment Pvt. Ltd vs. ACIT (ITAT Delhi)
Posted on May 23, 2017 by editor — No Comments ↓
COURT: ITAT Delhi
CORAM: Bhavnesh Saini (JM), L. P. Sahu (AM)
SECTION(S): 68
CATCH WORDS: bogus share capital, unexplained cash credit
COUNSEL: Gautam Jain
DATE: May 23, 2017 (Date of publication)
FILE: Click here to download the file in pdf format
S. 68 Bogus share capital: (i) The AO cannot ignore the documentation produced by the assessee to show that the investors are genuine, (ii) A s. 132(4) statement cannot be relied upon if the assessee is not give right of cross-examination, (iii) Fact that the shareholders did not respond to s. 133(6) notices does not warrant an adverse inference, (iv) Fact that the shareholders have low income does not warrant adverse inference, (v) Assessee is not required to prove source of source
(i) The assessee company is engaged in the business of investment and it had received share application money to the tune of Rs.5.75 crores from Puneet & Oil Chemicals Pvt. Ltd. and M/s Tanish Tale Tradecom P.Ltd. The AO asked the assessee to file confirmation and other documents of the share applicants in order to prove identity, creditworthiness and genuineness of the transaction. The assessee admittedly produced several documentary evidence before the AO in order to prove the above ingredients of section 68 of the Act i.e. the assessee furnished address of the share applicants, CIN No., Incorporation date of company, PAN, Authorized capital, paid up capital, names of Directors, certificate issued by Registrar of Companies and return filed before ROC, net worth of both the companies, confirmation of accounts, copy of bank statement with reconciliation statement, copy of acknowledgement of filing of income tax return for AY under appeal 2011-12 with audited accounts, affidavits of Directors and copies of assessment orders u/s 143(3) for both the investors companies for AYs 2011-12 to 2013-14. The AO did not verify any of these documentary evidences in order to find out the truth in the matter. Thus, the AO failed to make any inquiry on these documentary evidences which are part of Revenue record as well. The search is also conducted in the case of Mr. Suresh Kumar Jain & KJS Group of cases with whom the AO alleged that the investor companies have relations. Therefore, these documentary evidences clearly proved that both the investor companies are existing and genuine companies registered with Registrar of Companies as well as assessed to income tax. No material is produced on record that during course of search in the case of the assessee or other parties as referred to above, any material was found to prove that the assessee received any accommodation entries from these investors companies. Therefore, the AO did not object to the material evidence furnished and did not undertake any verification. The AO also failed to conduct any scrutiny of the documents and merely relied upon the statement of Mr. Suresh Kumar Jain and others for the purpose of making the addition. The decision of Hon'ble Delhi High Court in the case of Pr.CIT vs Laxman Industrial Resources Ltd. (supra) clearly apply to the facts of the case of the assessee that the assessee received genuine share application money from both the investor companies. The assessee on the basis of these documentary evidences have been able to establish that both the shareholders are genuine parties and they are not bogus and fictitious. The decision of the Hon'ble Supreme Court in the case of Earthmetal Electrical Pvt.Ltd. vs CIT dated 30.07.2010 in SLP No.21073/99 clearly support the case of the assessee. It may also be noted that the facts considered in this case by ITAT, Mumbai Bench and Hon'ble Bombay High Court (copies of the judgement are placed on record) are not on better footing as brought on record in the case of the assessee. The facts of the case of the assessee and material evidence brought on record are on better footing as compared to the facts considered in the case of M/s Earthmetal Electrical P.Ltd. (supra). The assessee specifically pleaded before the CIT(A) and filed the details supported by evidence that net worth of both the investor companies are very substantial so as to make investment in assessee company. They were having sufficient funds with them to make investment in assessee company. The material produced by the assessee have not been doubted and rebutted by the authorities below.
(ii) The authorities below heavily relied upon the statement of Mr. Suresh Kumar Jain who is stated to be associate of KJS Group of cases whereas the assessee company was distinct from the KJS Group. The statement of Mr. Suresh Kumar Jain recorded u/s 132(4) referred to accommodation entry provided to the KJS Group. The statement of Mr. Suresh Kumar Jain was not recorded during the course of search in the case of the assessee. The statement of Mr. Suresh Kumar Jain have not been confronted to the assessee during the assessment proceedings. He was not produced at assessment stage to allow cross-examination by the assessee. No right to cross-examination have been given to assessee to cross-examine the statement of Mr.Suresh Kumar Jain, therefore, his statement cannot be read any evidence against the assessee. We rely upon the decision of the Hon'ble Supreme Court in the case of Kishanchand Chellaram vs CIT 125 ITR 713 (SC) in which it was held that any material collected at the back of the assessee and not confronted and no opportunity given to cross-examine, such material cannot be relied upon against the assessee. It may also noted here that Mr. Suresh Kumar Jain has later on retracted from the statement on which no adverse finding has been given. The search was also conducted in the case of KJS Group of cases and statement of Sh.K.J.Ahluwalia was also recorded during search wherein he has explained and confirmed/admitted to have invested in assessee company. No addition has been made against the assessee on the basis of statement of Sh.K.J.Ahluwalia. The statement of Sh.Dinesh Gupta, Director of the assessee company was also recorded in which he has confirmed that KJS Group of companies made investment in assessee company as reflected in the books of accounts but no share certificates have been issued because it was mutually agreed that investment made by them shall be refunded by paying minimum 24% p.a. of such investment. The authorities below did not make the above addition on the basis of statement of Sh. Dinesh Gupta. The authorities below however, inferred from these statements that accommodation entries would have been received by the assessee company despite Sh.Dinesh Gupta and Sh.K.J.Ahluwalia confirmed the genuineness of the transaction in the matter. As noted above, the statement of Sh.K.J.Ahluwalia cannot be read in evidence against the assessee. Therefore, there was no other material available on record to prove that the investors have no creditworthiness or they have not genuinely made investment in assessee company.
(iii) The AO doubted the genuineness of the transaction because notice u/s 133(6) could not be served upon the investors and that the assessee was directed to produce both the parties by 19.03.2014. The Ld. Counsel for the assessee however, referred to Paper Book page 157 which is the reply before the AO dated 24.03.2014 in which the assessee has provided correct and updated address of the entity as per MCA website. The AO instead of issuing fresh notice u/s 133(6) at the correct address of the investor companies merely relied upon the fact that the earlier letter under the above provision has returned unserved. Since the AO did not issue fresh notice at the correct address provided by the assessee and no coercive action has been taken for the production of investors, therefore, no adverse inference could be drawn against the assessee. We rely upon the decision of the Delhi High Court in the case of CIT vs Divine Leasing & Finance Ltd. 299 ITR 268 in which it was held that "no adverse inference should be drawn if shareholders failed to respond to the notice by AO." The duty of the AO to investigate creditworthiness of shareholders. It was further held in the case of CIT vs Peoples General Hospital Ltd. [2013] 356 ITR 65 (M.P. High Court) that "dismissing the appeals, that if the assessee had received subscriptions to the public or rights issue through banking channels and furnished complete details of the shareholders, no addition could be made under section 68 of the Income-tax Act, 1961, in the absence of any positive material or evidence to indicate that the shareholders were benamidars or fictitious persons or that any part of the share capital represented the company's own income from undisclosed sources. It was nobody's case that the non-resident Indian company was a bogus or nonexistent company or that the amount subscribed by the company by way of share subscription was in fact the money of the assessee. The assessee had established the identity of the investor who had provided the share subscription and that the transaction was genuine. Though the assessee's contention was that the creditworthiness of the creditor was also established, in this case, the establishment of the identity of the investor alone was to be seen. Thus, the addition was rightly deleted. CIT v. LOVELY EXPORTS P. LTD. [2009] 319ITR (St.) 5 (SC) applied."
(iv) Hon'ble Delhi High Court in the case of CIT vs (i) Dwarkadhish Investment P. Ltd. (ITA No.911 of 2010) & (ii) Dwarkadhish Captial P.Ltd. (ITA No.913 of 2010) [2011] 330 ITR 298 (Delhi High Court) held "In any matter, the onus of proof is not a static one. Though in section 68 of the Income Tax Act, 1961, the initial burden of proof lies on the assesses yet once he proves the identity of the creditors/share applicants by either furnishing their PAN number or income-tax assessment number and shows the genuineness of transaction by showing money in his books either by account payee cheque or by draft or by any other mode, then the onus of proof would shift to the Revenue. Just because the creditors/share applicants could not be found at the address given, it would not give the Revenue the right to invoke section 68. One must not lose sight of the fact that it is the Revenue which has all the power and wherewithal to trace any person. Moreover, it is settled law that the assessee need not to prove the "source of source". The assessee-company was engaged in the business of financing and trading of shares. For the assessment year 2001-02 on scrutiny of accounts, the Assessing Officer found an addition of Rs.71,75,000 in the share capital of the assessee. The Assessing Officer sought an explanation of the assessee about this addition in the share capital. The assessee offered a detailed explanation. However, according to the Assessing Officer, the assessee failed to explain the addition of share application money from five of its subscribers. Accordingly, the Assessing Officer made an addition of Rs.35,50,000/- with the aid of section 68 of the Act, 1961 on account of unexplained cash credits appearing in the books of the assessee. However, in appeal, the Commissioner of Income-tax (Appeals) deleted the addition on the ground that the assessee had proved the existence of the shareholders and the genuineness of the transaction. The Income-tax Appellate Tribunal confirmed the order of the Commissioner of Income-tax (Appeals) as it was also of the opinion that the assessee had been able to prove the identity of the share applicants and the share application money had been received by way of account payee cheques. On appeal to the High Court: Held, dismissing the appeals, that the deletion of addition was justified."
(v) Hon'ble Delhi High Court in the case of CIT vs Winstral Petrochemicals P. Ltd. 330 ITR 603 (Del.) held that "dismissing the appeal, that it had not been disputed that the share application money was received by the assesseecompany by way of account payee cheques, through normal banking channels. Admittedly, copies of application for allotment of shares were also provided to the Assessing Officer. Since the applicant companies were duly incorporated, were issued PAN cards and had bank accounts from which money was transferred to the assessee by way of account payee cheques, they could not be said to be non-existent, even if they, after submitting the share applications had changed their addresses or had stopped functioning. Therefore, the Commissioner (Appeals) and the Tribunal were justified in holding that the genuineness of the transactions had been duly established by the assessee."
(vi) It may also be noted here that the AO at the fag end of assessment directed the assessee to produce the investor companies by 19.03.2014. However, the AO passed an assessment order on 29.03.2014 without giving sufficient time to the assessee or to issue notice or summon at the correct address of the investors. Therefore, such circumstances would clearly prove that the assessee genuinely received share application money and investors were having sufficient fund to make investment in assessee company.
(vii) The authorities below have also considered low income of the investor and that they are not existing parties. As noted above, the KJS Group of cases and Mr. Suresh Kumar Jain were subjected to search, therefore, the investor companies were existing companies. They are also assessed to tax u/s 143(3). Copies of the assessment orders in their cases are filed on record. They have also net worth to make investment in assessee company, therefore, low income earned by investors company by itself is no ground to treat the share application money received by the assessee as not genuine. The decision of the Delhi High Court in the case of CIT vs Vrindawan Farms Pvt.Ltd. (supra) squarely apply to the facts of the case. The authorities below, therefore, should not have drawn adverse inference against the assessee. The authorities below have also did not produce any material on record that such investments made in the assessee company was made from coffers of the assessee. We rely upon the decision of the Delhi High Court in the case of CIT vs Value Capital Services P.Ltd. [2008] 307 ITR 334 (Delhi High Court) in which it was held that "dismissing the appeal, that the additional burden was on the Department to show that even if the share applicants did not have the means to make the investment, the investment made by them actually emanated from the coffers of the assessee so as to enable it to be treated as the undisclosed income of the assessee. No substantial question of law arose."
(viii) It may be noted again that the investor companies have confirmed making investment in assessee company who were having sufficient net worth to make investment in assessee company. Therefore, the assessee has been able to prove identity of the share applicants, their creditworthiness and genuineness of the transaction in the matter. The decisions cited by the Ld. Counsel for the assessee clearly support our findings.
(ix) Ld. DR however, relied upon several decisions of Delhi High Court referred to above. In these cases, the gist of the findings are that the assessee failed to prove identity and capacity of the subscriber companies to pay share application money or that amount was received as accommodation entries or that when assessee managed to secured documents like income tax return and bank account of the subscribers in such circumstances, the AO was justified in drawing adverse inference against the assessee and that the AO has doubt on the documents produced by the assessee. The facts of these decisions are clearly distinguishable from the facts of the case because in the present case, the assessee has been able to prove identity of the investors, their creditworthiness and genuineness of the transaction in the matter. Therefore, the authorities below should not have made or confirmed the addition of Rs.5.75 crores in the hands of the assessee. In view of the above discussion, we set aside the orders of the authorities below and delete the addition of Rs.5.75 crores. This ground of appeal of the assessee is allowed.
(x) In view of the above findings, whereby we have deleted the addition on merit, there is no need to consider the issue of initiation of proceedings u/s 153A of the Act. However, we may briefly note that the assessee's sole reliance was on the decision of the Delhi High Court in the case of CIT vs Kabul Chawla (supra) in which it was held that "On the date of search the said assessment already stood completed. Since no incriminating material was unearthed during the search, no addition could be made to such income already assessed."
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It is very important to set proper goal in one's life. You have to set your goal and try to achieve it, no matter what your goal is; whether it is getting 100/100 in exams, or ranking first in the class, school or college or bagging 1st prize in the sports or extracurricular activities. All of these require strong determination, hard work and the spark of an achiever inside you. Being an achiever means being a person who can take challenges with the skills and efforts, whether they are big or small. Every single step towards your goal will make you confident towards your final achievement. Also, if you are determined towards achieving your goal then you will definitely succeed.
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Babar Azam named captain of ICC ODI Team of 2022
Pakistan's star batter Babar Azam has been named captain of the ICC ODI Team of the Year for 2022.
In his nine games in 2022, Azam, then age 28, scored eight scores of at least fifty.
Haris Rauf goes expensive for Rangpur Riders
PCB Chairman Najam Sethi once again urges people to 'stop asking him for favours'
Punjab's Winter Sports Festival begins in Lahore
The ICC stated in a press release that Pakistan skipper Babar Azam "once again demonstrated his skill in the 50-over format, demonstrating once again why he has ruled the roost at the top of the ICC Men's ODI Player Rankings since July 2021."
"It was a memorable year for Babar as captain of the Pakistan ODI team, winning three series out of three. Pakistan was unstoppable in the ODI format, losing just one match (against Australia) out of nine. His leadership skills mean that he leads the ICC Men's ODI Team of the Year for 2022," it added.
Azam has been positioned at the front of the lineup alongside Travis Head from Australia.
"Head, who often bats in the middle of the order, masterfully remade himself as the opener in ODIs, becoming as one of Australia's most reliable hitters in the format. Head had a year to remember after scoring 550 runs from nine games at an average of 68.75 and being one of the first names on the Australian team sheet "ICC said. His runs included two centuries and three fifties, coming at a strike rate of 112.24.
Zimbabwean players were rarely in the starting lineup, but following a standout season, Sikandar Raza would have been one of the first names on the list.
Tags: Babar AzamICC Men's ODI PlayerlatestRanking
In today's 29th game of the Bangladesh Premier League (BPL), 2023 against Dhaka Dominators, Pakistani pacer Haris Rauf bowled a...
Najam Sethi, the chairman of the PCB Management Committee, has requested that people stop flooding him with requests to hire...
India invites Pakistan's chief justice, foreign minister to SCO moots

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Q: Linking database id's and files Say I'm using MySQL and I have a column id which is my primary key in some table. In PHP I generate a random string/integer and store that as the id in my database. I then reference that id as the name for my file everywhere in my code (as I know it will always be unique).
My question is, should I add an extra column in the table to store the full location of said file, or is referencing it by the id everywhere fine?
I ask this because my application is still in the early stages of development and I may end up having to change my schema and/or databases depending on its usage.
===EDIT===
Let me clarify what I'm asking for further. I am storing the id of some image in my database. Right now I know all the image names are the same as the id and that they are stored in say /123img45. Since I know their location right now, I don't bother storing the path to the file, but later in development I may change databases or change the name of the folder etc...
Is it worth storing the path? Or is it better to cross that bridge when you get to it

A: You can store only the id of the file if your files are always in a known path or in a set or known paths and can decide with path contains each id. The id must be a suitable file name (no '\', '/' and other characters) and must be unique (ensure id generation could not generate same id after some time as collision will happen).

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If you need to store the full path in the future, it's easy to update the database to add the full path later if you find you need to for whatever reason.

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Who is to blame when we fly too close to the sun – academia or the individual?
Published on : 10th September 2021 10th September 2021 Published by : Editorial Team
By Sarahanne Field and Sean Devine
Error is part of the scientific process. Research studies are conceived, coordinated and conducted by humans, and, as such, there is always the chance for mistakes to be made somewhere along the line. Such errors are common and often mundane. For instance, an experimenter might have screwed up the randomization of participants to conditions when programming their study in Qualtrics. Variable names can easily be accidentally swapped around in data spreadsheets, especially if multiple people are working with the same Excel file and passing it around. If one starts using Python after first training in R, it's not strange to mistakenly index the start of an array with 1 instead of 0, which has the potential to lead to incorrect statistical analyses. A diligent, enthusiastic student, new to qualitative research methods might ask leading questions and prompt interviewees too much, unwittingly allowing confirmation bias to cloud their final conclusions about the phenomenon of interest.
These are random errors. They occur irregularly, and without premeditation. Those committing them tend to be unaware that they have made a mistake until after the fact, if they end up finding out at all. Random error is not the only kind of error committed in science though.
Since the cases of high-profile researchers like social scientists Diederik Stapel and Jens Förster, and nutrition psychologist Brian Wansink, the scientific and lay-communities alike have become increasingly aware of another, more serious kind of error – that of misconduct and fraud. These kinds of errors are systematic, are knowingly committed, and are often covered up by the doer such that they may avoid detection. The good news is that most serious kinds of fraud involving data fabrication or manipulation are likely to be relatively rare in psychological science – less than 2% of the scientific population report to have engaged in such behaviour at least once, says Fanelli (2009). The bad news? 10-20% of researchers admit to knowing someone who has falsified data (Stricker & Gunther, 2019). If trust is a key pillar on which the enterprise of science rests, how can we account for this violation; how can we as consumers of science trust what we read if a potentially a fifth of it is made up? Perhaps most saliently, where can we place the blame and how can we fix it?
In light of such egregious violation of the community's trust, it is tempting to blame dishonest researchers alone. One bad apple spoils the barrel, so the argument goes. This view treats the issue as one of moral failing—of bad people doing bad science—and has sparked initiatives like 'rehab' for offending researchers aimed at cleansing them of their scientific sins (Cressey, 2013).
On the other hand, what if dishonest psychologists are not scientific heretics in need of penance, but rather psychology's most devoted followers; those who respond rationally to a corrupt system. Put plainly, what if the academic incentive system in psychology is at least partly to blame for shoddy science. Let's unpack this idea a little more, focusing on the very recent and popular case of professor of Psychology, Dan Ariely.
Professor Ariely has been in the news lately, at the centre of an unfolding case involving allegations of data manipulation. At the end of August, 2021, blog site Data Colada run by Leif Nelson, Joseph Simmons, & Uri Simonsohn published an extensive post. It detailed an analysis of the results of a 2012 article co-authored by Professor Ariely, and the ultimate judgment it communicated was that the data in that paper were fraudulent, and the article's conclusions unreliable. The analysis, written by the Nelson, Simmons, and Simonsohn (the real whistle-blowers chose to remain anonymous), found computational evidence that the article's data were fabricated in two ways: duplicated then altered, and possibly randomly generated. The data were highly uniform in their distribution (where one would expect that these kinds of data would be somewhat bell-shaped in distribution). The only explanation for such a finding, argue the Nelson et al., is that the data were simulated, rather than collected. Additionally, the data seem to have been tampered with at multiple timepoints in the experiment. It cannot be determined with certainty who manipulated the data, nor how the data were tampered with exactly. Suspicion has fallen on Professor Ariely, however.
This post shook the psychological community, due in no small part to the unfortunate irony that Ariely himself is a researcher of dishonesty, leading many to question why someone so acutely in touch with why people lie would lie himself.
Leaving aside whether Ariely is truly guilty of fabricating data or not (this is a question for the review boards), there are at least two issues to consider here. First, why do scientists commit fraud? An interview of Cristy McGoff, the then- Director of the research integrity office at the University of North Carolina, published by RetractionWatch in 2016, addresses this question. The interview highlights two factors which interact to precipitate the behaviour our current society labels as fraud: personality traits and research culture. Or, to use the by-now cliché phrase, nature versus nurture. Of the interaction between these factors, McGoff says: "The environment of research advancement contains levels of ego, competitive behaviours, and the need to be respected both by peers and students. While those involved may not have started out in their field with these traits, it is in some way something that can be bred just by being within this culture daily and the modelling of these traits all around them."
Although a toxic academic culture and perverse incentive structures are of course not the only factor contributing to fraud and misconduct, they play a big role. Every high profile researcher who stretched a story in a paper with ambiguous data, who has chased prestige by reviewing for a larger journal instead of a smaller one they may be better suited for, who exaggerated findings or plans for a grant, has contributed to the environment of 'successism', which, in part, has pushed researchers to engage in questionable research practices and, most extremely, fake data for publications. In other words, each scientist who finds themselves outraged at the Ariely story should look inward and recognize the parts of themselves contained within it. In a scientific community that is genuinely interested in knowledge-production and which does not prioritize novelty and impact above soundness and reliability, this would likely happen even less than it already does.
The second issue concerns integrity, and how it is socially constructed. In an excellent analysis of fraud as a sociotechnical construct, Park explores the idea that fraud can be framed as a "concept that is defined and judged in local contexts, rather than as timeless and universal…". If we think of fraud that way, says Park, we redirect attention from asking the question of who has committed the fraud to the question of "…what constitutes wrongdoing" (p. 396). We argue that wrongdoing in the context of academic misconduct is not only a burden to be placed at the door of the individual wrongdoer themselves, but also at the door of the community as a whole. Park asks whether it is even possible to have an isolated act of wrongdoing in labs today and within our current culture. He asserts that "to locate responsibility becomes a complicated and contested matter, which can reveal power relations within and between the labs", and, we add, within the greater scientific community. Stretching a metaphor introduced by Park, we can compare academia to Daedalus in the Fall of Icarus; fraudsters to Icarus himself. Academic culture, like Icarus's father Daedalus, is responsible for being on Crete in the first place (as a place of refuge after having been charged with murder) and provides the means to escape the island by flying. Icarus himself, however, pays the price: he falls from the sky into the sea, where he drowns.
Zooming out, we should beware of using Ariely and others as scapegoats. Rather than dwelling on the moral failings of individual researchers, we might reframe fraud and misconduct as a systemic problem we all ultimately contribute to as part of the scientific community. Firing Ariely and others who commit fraud won't do anything more than delay the next fraud or misconduct case. Until we address core problems in academia – the suppression of null results, emphasis on the "story" and not the substance of research findings, statistical misunderstandings and mishandlings, 'pay-to-play' research, success-oriented funding bodies, etc. – we cannot expect that people will always play by the rules we construct. Only by making slow, trial-and-error science the norm, and working collectively to neutralize harmful academic culture can we come close to purifying science.
Cressey, D. (2013). 'Rehab' helps errant researchers return to the lab. Nature, 493, 147.
Fanelli D (2009) How Many Scientists Fabricate and Falsify Research? A Systematic Review and Meta-Analysis of Survey Data. PLOS ONE 4(5).
Stricker, J., & Günther, A. (2019). Scientific misconduct in psychology. Zeitschrift für Psychologie.
Why do scientists commit misconduct?
[98] Evidence of Fraud in an Influential Field Experiment About Dishonesty
Park, B. S. (2020). Making matters of fraud: Sociomaterial technology in the case of Hwang and Schatten. History of Science, 58(4), 393-416.
Sharing Failure in Science or Everything That Gets Left Behind in Research and Doesn't Get Published (And What To Do About It)
Published on : 10 Sep 2021
Published by : Editorial Team
Published on : 29 Oct 2020
JOTE in conversation with researchers: Daniël Lakens. Whose fault is it that science is irreproducible? And who the heck are metascientists?
Published on : 31 May 2020
The Four Horsemen of the Crisis in Psychological Science
Published on : 25 Mar 2020
Cambridge Conference CrossRef Debate Descartes Centre Digital Object Identifier DOI Funding Gewina history of science interview ISSN jobke visser Journey of Trial and Error Library Lille Martijn van der Meer Max Bautista Perpinyà metascience Molecular Biology Negative Results Open Access Open Journal Systems Open Science Open Science Community Utrecht OSCU PhD philosophy of science posthumanism psychology publishing Results science Sean Devine Significance Start-up Statistics Stefan Gaillard summer school Utrecht Utrecht Inc Utrecht Science Park Woudschoten


Burkina Faso Adaptor Kit has the adapters you will need for traveling to Burkino Faso in Africa. Purchase your Africa adapter plugs before your depature.
Burkino Faso is located in Western Africa and uses the same type of adapter as used in Continental Europe. The Continental Europe adapter has two round pins. The Deluxe Burkino Faso adapter set includes a total of two adapters, one grounded and one non grounded adapter plug. The Deluxe Kit also ships Priority Mail with tracking so you can have your adapter to you in time for your trip. If you are not sure whether you will need a grounded or non grounded adapter plug for your trip to Burkino Faso you can watch Going In Style's adapter video.
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Burkina Faso operates on 220 volt electricity and is generated at 50Hz (Cycles) Alternating Current. United States 110-120 volt electricity is generated at 60Hz (Cycles) Alternating Current. This difference in cycles may cause the motor in your 60Hz United States appliance to operate slightly slower when used on 50Hz foreign electricity. Most modern electronic equipment including battery chargers, computers, iPods, etc., will not be affected by the difference in cycle.
Burkina Faso is located in Western Africa, north of Ghana. Its area is slightly larger than Colorado. Its climate is tropical; warm, dry winters; hot, wet summers. The terrain is mostly flat to dissected, undulating plains; hills in west and southeast.
Currency in Burkina Faso is the Franc (XOF). Credit cards are only accepted at major establishments and it is best to carry small amounts of cash. Foreign money and travelers' cheques can be exchanged at banks and hotels throughout Burkina Faso. It may be difficult finding an ATM.
Burkina Faso's system includes microwave radio relay, open-wire, and radiotelephone communication stations; in 2006 the government sold a 51 percent stake in the national telephone company and ultimately plans to retain only a 23 percent stake in the company. Fixed-line connections stand at less than 1 per 100 persons; mobile-cellular usage, fostered by multiple providers, is increasing rapidly from a low base. When travelling to Burkina Faso you can take an international or unlocked cell phone and purchase a Burkina Faso SIM card. It is expensive to purchase a mobile phone in Burkina Faso. You can also contact your mobile service provider to set up an international calling plan. You will need an adapter to charge your phone. Most cell phone battery rechargers should be multi-voltage, therefore will not require a converter. If the charger says 100-240 volts, 50-60 cycles then your charger in multi-voltage.
Burkina Faso has 1,833 internet hosts and 178,100 internet users. There is internet access in hotels and internet cafes. Internet speed can sometimes be slow. When traveling with your laptop or iPad you will need an adapter to charge your device.


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After three years cruising in the Western Mediterranean I rounded the boot of Italy and headed into the Adriatic Sea between Italy and Croatia. My first visits were to coastal ports on the south east of Italy, but soon in the 2007 summer season I crossed from Brindisi in Italy to Hvar in Croatia. At that time Croatia was not part of the European Union, so I was restricted to 90 days in any period of 180 days, which the Croatian Port Authorities rigidly enforced. During the period between 2007 and 2009 I therefore managed three 90 day periods, criss crossing to Venice and other northern Adriatic Italian ports from time to time, and finally to Greece. Croatia is an absolutely fantastic place to cruise, both amongst the many islands and along the lengthy coastline. In particular, Dubrovnik, Split, Trogir, Sibenik, Pula, Korcula and Zadar are very memorable places. On the down side, Croatia is an expensive place to cruise and the national pastime seems to be extracting as much money from foreign tourists and cruising yachtsmen as possible. Unlike most other Mediterranean countries, they even try to charge for anchoring, and sometimes succeed although I mostly avoided paying! The high costs of cruising Croatia puts many foreign yachtsmen off, and rightly so, as only a short distance away is an equally if not better cruising area, Greece. Enjoy this section of my website, read the ship's logs and check out the itineraries (go back to the Mediterranean Cruising Home page and use the toolbar) and browse the picture galleries. If you wish further information, please do not hesitate to contact me.


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New Castle, DE – New Castle County Executive Matt Meyer will propose to New Castle County Council a $5 million dollar CARES Act investment in Delaware State University's COVID-19 testing lab capabilities.
The critical investment in the lab, which will be located at DSU's Kirkwood Highway Campus, will establish a high-throughput diagnostic facility for inexpensive COVID-19 testing in the short-term. The lab's capabilities can later be adapted to conduct a host of different diagnostic testing for vendors such as Christiana Care, New Castle County, and others in the long-term.
The new lab will also create 6-10 biosciences jobs now and in the future. The lab will begin processing COVID-19 tests next month, and full ramp-up is expected to take between 12-15 months.
"We work every day to increase COVID-19 testing capacity, to process tests more efficiently, to get a better deal for taxpayers and to enhance the capabilities of local universities," said County Executive Meyer. "We formed this partnership to address all four of those goals."
"The potential of this partnership cannot be overstated" said Tony Allen. "A sequencing center allows us to provide reliable, frequent COVID testing at a time when it could not be more important. It also opens enormous opportunities for us in helping battle other infectious diseases. To have the center at our Kirkwood Highway Campus is indicative of our strong relationship with New Castle County and deepens our commitment to being Delaware's State University."
⇐Previous Reward amount climbs to $15,000 for apprehension of Rosegate shooterNext⇒ Meyer, Bond, Street announce $7,500 reward for apprehension of Rosegate shooter


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(→Documentation)
'''''Mike Tyson's Punch-Out!!''''', later re-released as '''''Punch-Out!!''''', is a boxing game developed and published by [[Nintendo]] on the [[NES]] in 1987. It is based off Nintendo's earlier arcade game, [[Punch-Out!!]]. The original game features Mike Tyson as the final boxer, but after Nintendo's license expired, Tyson was replaced by Mr. Dream in subsequent releases.
'''''Mike Tyson's Punch-Out!!''''' and later re-released in America as '''''Punch-Out!!''''', is a boxing game developed and published by [[Nintendo]] on the [[Nintendo Entertainment System|NES]] in 1987 and the third game in the [[Punch-Out!! (universe)|''Punch-Out!!'' series]]. The original release features Mike Tyson as the final boxer, but after Nintendo's license expired, Tyson was replaced by Mr. Dream in subsequent releases.
I first played this game at a friend's house. Having no idea what I was doing, I believe I beat Glass Joe, but lost to Von Kaiser. After being taught how to dodge an opponent's punch and counter attack, I did much better. As we progressed, I remember us getting stuck on Great Tiger. I had my brother's Official Nintendo Player's Guide, which gives explanations for how to beat the boxers, but I couldn't interpret how to block his Tiger Punches. After we beat Great Tiger, I remember my friend's older brother calling me asking how to defeat Bald Bull's Bull Charge and reading him the hints over the phone. Later, we got to the second Bald Bull, and were amazed that he couldn't be knocked down, though we later found his secret. We had more difficulties with the second Don Flamenco, and his damn taunts.
I've played the game a lot since then and have analyzed the boxers patterns and discovered how to get stars on them. Now, I can routinely get to Mr. Sandman. I can usually beat him, but I have difficulties with Super Macho Man, and I have a very hard time with Mike Tyson.
I own both Mike Tyson's Punch-Out!! and Punch-Out!!. I finally beat Mike Tyson on 2017-06-26.
* '''Overall:''' 6/10
* '''Best Version:''' NES
* The boxing mechanic of dodging punches and counter-punching is a great system.
* The game gives you very flexible control over Little Mac and allows you to move faster as you become more comfortable with the moves.
* The game gives you very flexible control over Little Mac and allows you to react faster as you become more comfortable with the moves.
* The stamina stat was a clever way to prevent the player from just mashing buttons.
* Rewarding the player's experimentation with uppercut stars is a good mechanic that rewards creativity.
* Hidden uppercut stars is a good mechanic that rewards exploratory play styles.
* While the boxing mechanic is relatively the same throughout the game, each boxer introduces a new element keeping the game fresh all the way to the end.
* The large flicker-free character sprites were very impressive for the time.
* The large flicker-free character sprites were very impressive for video games at the time.
* The dialog between rounds gives the game more character, and the injured look on both you and your opponents was a nice touch.
* Although they're quite stereotypical, the fact that the opponents show a great deal of diversity is refreshing. Also, that the composers gave each boxer a theme song that fit their nationality was a good touch.
* The game is really racist in the way it depicts boxers. The Russian is a drunk, the Pacific Islander is fat with beady little eyes, the French man is weak, etc. Although, I have to give them credit for having such a diverse line-up.
* Continuing after losing a match is setup weird. Sometimes you get a couple rematches before getting a game over, sometimes you get a game over the first time you lose.
* Though each boxer has their own theme, the background music during the boxing match that you hear for most of the game is quite uninspired.
* A large percent of Doc's dialogue is useless, even the lines that are supposed to be hints.
==Box Art==
==Media==
===Box Art===
Mike Tyson's Punch-Out!! - NES - USA.jpg|The original North American box art is pretty good, but Tyson's punch is obviously staged.
Mike Tyson's Punch-Out!! - NES - Japan.jpg|The Japanese release, which came out a week later, uses the same picture, just a little more focused on Tyson, but features better lettering.
Mike Tyson's Punch-Out!! - NES - Japan.jpg|The Japanese release, which came out a week later, uses the same picture, just a little more focused on Tyson. I prefer the lettering on this box.
Mike Tyson's Punch-Out!! - NES - USA - Revision.jpg|The re-release with the new title features a painting instead of a photo. While I like the artist's style, Mr. Dream looks like a serial killer, and the ref looks like a drug addict porn star.
==Documentation==
===Screenshots===
Official Nintendo Player's Guide - 015.jpg|Nintendo Player's Guide, part 1.
Nintendo Power - 1988-06 - 054-055.jpg|Nintendo Power, hints for beating Tyson.
==Graphics==
===Graphics===
Mike Tyson's Punch-Out!! - NES - Sprites - Little Mac.png|Little Mac sprite sheet.
Mike Tyson's Punch-Out!! - NES - Sprites - Rings.png|Rings backgrounds.
Mike Tyson's Punch-Out!! - NES - Sprites - Font.png|Font.
==Fan Art==
===Fan Art===
Mike Tyson's Punch-Out!! - Fan Art.jpg|Fan art.
Mike Tyson's Punch-Out!! - Fan Art 5.jpg|Fan art.
Mike Tyson's Punch-Out!! - NES - CGA Mockup.png|[[Color Graphics Adapter|CGA]] mockup.
==Personal Rankings==
Here are the boxers ranked by how difficult they are for me to defeat them:
# Von Kaiser
# Glass Joe
# Don Flamenco
# King Hippo
# Piston Honda
# Great Tiger
# Piston Honda 2
# Bald Bull
{| class="wikitable sortable" |
# Don Flamenco 2
! Order !! Boxer !! Difficulty !! Commentary
# Bald Bull 2
# Soda Popinski
| 0 || Intro / Menus / Controls || 0 || The game's introduction is pretty great. The unlicensed music is reminiscent of sports commentary, and introduction to the opponent boxers is nice, and the animation of the boxing glove punching through the menu is pretty cool. I like how the player gets to see the bio of each boxer before the game with a larger mug shot and the between round dialogue (and occasional hint from Doc). The menu system while boxing concisely shows the power, stamina, and uppercuts and is clear and unobtrusive. Dodging, punching, body-blows, and blocking are all easy to perform. The only thing I don't care for is ducking, which I've always found to be an inferior defense. I like that you can temporarily accelerate the speed of your punches by dodging and then quickly pushing the return direction.
# Mr. Dream
# Super Macho Man
| 1 || Glass Joe || 2 || This is a nice introductory fight. Joe is slow, his punches are obviously telegraphed, and he lets through a lot of retaliatory punches. Joe introduces the player to hooks and jabs and awards a lot of exploratory punches with stars so it's likely a first-time player will get to use an uppercut early on (a good design decision). The one thing I don't like about Joe is that he just stands there for the first minute of the fight, which is rather annoying for an veteran player because there isn't enough time to knock him down before he does his "special move" of backing up and then doing a regular punch (punch him here and he'll fall), so the first part of the round is just a waste. In fact, Joe's punches are so slow, I often find myself dodging too soon and taking a hit. It's almost like having to watch a tutorial before playing a game. I rank him harder than Von Kaiser, not because I think he's tougher to beat--they're both really easy--but because I can beat Kaiser so much faster than Joe. If you're bad enough to see Joe between rounds, he has some pretty funny dialogue.
# Mike Tyson
| 2 || Von Kaiser || 1 || Despite claiming to be a boxing teacher in Germany, Kaiser is painfully easy. You get a star pretty much every time you hit him while he's winding up for a punch, and he's so slow, it's very easy to pull off. If you hit him with an uppercut while he's stunned, it's a guaranteed knock down. Because of this, I can beat him insanely fast. For early players, Kaiser is a great teaching opponent. He introduces the player to his uppercut which will become the most devastating regular punch opponents will use throughout the game. He's also faster than Glass Joe, so he forces the player to increase their reflexes.
| 3 || Piston Honda || 5 || The first title bout is a pretty cool fight when you're a beginner seeing the animation for the first time. Honda is not only faster than Kaiser, but his taller and more muscular-looking sprite is far more intimidating to look at. Honda also introduces the first impressive special attack, his Piston Punches. By now, players have learned how to dodge punches, but the Piston Punches must be blocked to be successfully avoided. This teaches the player both how to effectively block, and that blocking incurs minor damage so it should be avoided when possible. This is good training for when you have to face Great Tiger.
| 4 || Don Flamenco || 3 || In addition to annoyingly blocking every non-reactive punch, and forcing you to drain your stamina, Don Flamenco just has a face that demands punching, and his between-round dialogue makes you hate him even more. Flamenco is a pretty demoralizing foe, but he teaches you the importance of dodging an assault even while exhausted. Unfortunately, the developers made an incredibly easy way to defeat him which takes him from frustrating to boring. If you alternate between left and right hooks (as hinted by Doc), he will remain stunned until you knock him down. If you can do that twice in under a minute, he'll be knocked out on the second fall. I would prefer that the trick would only give you a few extra hits rather than pretty much guarantee victory, but I would also prefer a less obnoxious fight.
| 5 || King Hippo || 4 || Because he dodges all counter and preemptive punches, King Hippo is often a stopping point for players who didn't have access to spoilers, and the hints at his weakness between rounds aren't quite useful enough to illuminate the proper strategy. The nice thing about Hippo is, even when you know his weakness, he's still no slouch. Reacting to his charged punch requires good reflexes, his other jabs are pretty fast, and both of his punches do a lot of damage. He has a pretty nice special move too where he hops around before delivering a volley of punches that must be blocked. A good match, I just wish I didn't need a hint book to defeat him.
| 6 || Great Tiger || 6 || Great Tiger is another good opponent. His attacks are varied, he awards a lot of stars to exploratory punches, and his special attack is wonderful. Again, you have to know to block his special attack rather than try to dodge it. Each round sees Tiger entering the ring in a different way, and if he defeats you, he disappears from the ring. However, once you know what you're doing, you can defeat Great Tiger so quickly, he won't even have a chance to do his Tiger punches in the first round.
| 7 || Bald Bull || 8 ||
| 8 || Piston Honda 2 || 7 ||
| 9 || Soda Popinski || 11 ||
| 10 || Bald Bull 2 || 10 ||
| 11 || Don Flamenco 2 || 9 ||
| 12 || Mr. Sandman || 12 ||
| 13 || Super Macho Man || 13 ||
| 14 || Mike Tyson || 14 ||
| 15 || Ending || 15 ||
==Passwords==
{| class="wikitable" |
| 267 812 7538 || World Circuit Champ, Super Macho Man.
| 007 373 5963 || Mike Tyson / Mr. Dream
| 135 792 4680 || Press A+B+Select: Another World Circuit, alternate boxer order.
| 106 113 0120 || Press A+B+Select: runs the end-game credits.
| 800 422 2602 || This is the old phone number of Nintendo of America's hotline. It plays a busy signal as a joke because their line was always being called.
==Credits==
! Roles !! Staff
| Producer || [[Minoru Arakawa]]
==Titles==
! Language !! Native !! Transliteration !! Translation
| English || Mike Tyson's Punch-Out!! || ||
| English (Re-Release) || Punch-Out!! || ||
| Japanese || パンチアウト!! || Panchiauto!! || Punch-Out!!
==Links==
* [http://www.mobygames.com/game/nes/mike-tysons-punch-out mobygames.com/game/nes/mike-tysons-punch-out] - MobyGames.
{{Link|MobyGames|http://www.mobygames.com/game/mike-tysons-punch-out}}
* [https://en.wikipedia.org/wiki/Punch-Out!!_(NES) en.wikipedia.org/wiki/Punch-Out!!_(NES)] - Wikipedia.
{{Link|Wikipedia|https://en.wikipedia.org/wiki/Punch-Out!!_(NES)}}
* [https://www.gamefaqs.com/nes/525246-mike-tysons-punch-out gamefaqs.com/nes/525246-mike-tysons-punch-out] - GameFAQs.
{{Link|GameFAQs|https://www.gamefaqs.com/nes/525246-mike-tysons-punch-out}}
* [http://www.vgmpf.com/Wiki/index.php/Mike_Tyson%27s_Punch-Out!!_(NES) vgmpf.com/Wiki/index.php/Mike_Tyson%27s_Punch-Out!!_(NES)] - Music.
{{Link|VGMPF|2=http://www.vgmpf.com/Wiki/index.php/Mike_Tyson%27s_Punch-Out!!_(NES)}}
* [http://www.thealmightyguru.com/Games/Hacking/Wiki/index.php/Mike_Tyson%27s_Punch-Out!! thealmightyguru.com/Games/Hacking/Wiki/index.php/Mike_Tyson%27s_Punch-Out!!] - NES Hacker Database.
{{Link|NESHacker|2=http://www.thealmightyguru.com/Games/Hacking/Wiki/index.php/Mike_Tyson%27s_Punch-Out!!}}
{{Link|TCRF|https://tcrf.net/Mike_Tyson%27s_Punch-Out!!}}
Mike Tyson's Punch-Out!! and later re-released in America as Punch-Out!!, is a boxing game developed and published by Nintendo on the NES in 1987 and the third game in the Punch-Out!! series. The original release features Mike Tyson as the final boxer, but after Nintendo's license expired, Tyson was replaced by Mr. Dream in subsequent releases.


Armed conflict, climate change, and natural disaster threaten some of humankind's grandest achievements.
Some of the greatest achievements of humankind have miraculously escaped the ravages of time, but they remain more susceptible than ever. Across the globe, armed conflict reduces cultural heritage sites to rubble, hurricanes and earthquakes alter the faces of cities, and the rising sea slowly creeps up coastlines.
This week the World Monuments Fund (WMF) announced the 2018 World Monuments Watch, which brings attention and resources to 25 imperilled cultural heritage sites that date from prehistory to the 20th century.


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Frank's Forum
A creative space for poetry, marketing trends, "green" issues, and sports
About the author of Frank's Forum – Frank J. Maduri
Someone To Believe In
GMO News: Monsanto, Executive Order, & Mexico
Follow Up: CVS Merger With Aetna Looks Doomed
Food Industry Trends: The Market For Alternative Meat
Red Nose Day 2019: Fight To End Child Poverty
Bill on Tainted: Academies of Science GMO Report
Katerine Mcmikle on Edgewater Fire: The Aftermath & How To Help
Talent on Poetry Anthologies: A Guide to Young & New Writers
Micheal Workinger on Edgewater Fire: The Aftermath & How To Help
role of internal communications on Poetry Anthologies: A Guide to Young & New Writers
February 6, 2019 by Frank Maduri
Knicks Trade With Dallas: Brilliant Or A Blunder?
Dallas Mavericks, Kevin Durant, Kristaps Porzingis, NBA, NY Knicks
My unfailing loyalty as a fan of the New York Knicks has inevitably led people to ask me about my opinion of the trade the team made last week with the Dallas Mavericks. The interest level of my friends and colleagues from my perspective as a writer, who at one point in my career, published many articles in sports writing.
The move by the Knicks front office was a bold one sending a once beloved rising star, Kristaps Porzingis to Dallas. New York also packaged Tim Hardaway Jr., Courtney Lee, and Trey Burke to the Mavericks in this deal. The Knicks received point guard Dennis Smith Jr., DeAndre Jordan, and Wesley Matthews from Dallas.
The methodology behind the trade was clear: Porzingis requested a trade in a meeting the Knicks had with him the day before the trade, the team also needed to clear salary cap space, and the Knicks had a logjam at the shooting guard position they solved by moving Lee and Hardaway, Jr in this transaction.
Lee was saddled with a big contract and did not have a defined role with the Knicks in Coach David Fizdale's system. Hardaway Jr took far too many shots and was also very inconsistent this season while carrying a huge salary. Porzingis has not played at all because of the ACL injury to his knee and has been injured often in the early stages of his NBA career.
My opinion of Porzingis is that he was not a team-first player. He was acting like he was an All World player and he has never won anything or taken the Knicks to the playoffs. Porzingis has always been preoccupied with one thing: himself. I am not a proponent of players who act that way and I am not sorry to see him shipped out of New York.
The press conference held yesterday in Dallas officially confirmed that Porzingis will not be playing this season. The rumor mill was buzzing around NBA circles because apparently the Knicks were pushing for him to return this season. The Mavericks decided not to press the issue because their team is not going anywhere this season and Mavericks owner, Mark Cuban, is going to play the "long game" here with Porzingis.
The rumor mill was also speculating that Porzingis did not want to go to Dallas and that the Knicks made the best deal that they could for their franchise regardless of the desires of their former star player. The rumors persisted that Porzingis was planning on not signing long-term with the Mavericks; a topic that Mark Cuban quashed in the press conference by stating that Porzingis would be paired with his other European star player, Luca Doncic, "for the next twenty years".
The media then asked Porzingis if he was on board with that plan and he replied very softly: "we are on the same page". So the Knicks basically sent this guy packing into a situation that he was not on board with, and now he is stuck on a Mavericks team in a very similar stage in their rebuilding as the Knicks.
However, I would argue that the Knicks are better positioned to get significantly better in a shorter time frame than the Mavericks will after this trade. New York also received draft picks from Dallas that brings them to eight draft picks under their control that they can use as pieces in a trade for a star player.
The Knicks also have close to $75 million in salary cap space for next season after this trade which will allow them to get two max-level contracts and they can trade for that third star level player. The team already has some good young talent on the roster that they can develop this year, and they will have a very high draft choice based on their finish in the standings this year; potentially the first pick in the draft.
New York could have the best chances for the first overall draft selection if they finish with the worst record (which they are on pace to do so). The consensus top pick for them could be Zion Williamson from Duke. He would fit their roster and their style of play very well.
The free agent class this summer is tremendous and loaded with star players in their prime production years: Kevin Durant, Kyrie Irving, Klay Thompson, Kemba Walker, Kawhi Leonard, Jimmy Butler, and Al Horford. The Knicks are poised to land two big name free agents and could trade for a star like Anthony Davis, who requested to be traded out of New Orleans two weeks ago.
I have read the accounts that the Knicks have been told by back channels that Durant is coming to The Big Apple in free agency. In my opinion, whether they get Durant or two other big-time star level guys, either way I do not care. The fact is that they can get these guys now that they traded Porzingis.
The past versions of the Knicks would have kept Porzingis and tried to get one or two other mid-level star type players to try to pair with him and be a middle of the road team that might make the bottom half of the playoff tier in the East. The Knicks dumped a lot of salary and any chance of being even remotely competitive this year in order to have a "clean slate" to build a team starting with the 2019 free agency class and the draft.
Some feel that the trade was a blunder and that they did not get enough in return, especially in light of the fact that they are trying to move Wesley Matthews by the Thursday trade deadline or buy him out of his contract. There are fans and media analysts alike that feel that the Knicks made a bad trade, that Durant will not end up with the Knicks, and that the whole thing will be a blunder in typical Knicks fashion.
My view is different as I never thought Matthews would fit or actually play in any games for the Knicks. The acquisition of Matthews allows the team to clear even more salary cap space for next season, which could become a major factor in getting that third star to play at Madison Square Garden.
New York also received a young point guard in Dennis Smith Jr, who could become a more dynamic playmaker than any guard they had on their roster. The center position is upgraded with them gaining DeAndre Jordan, who in my view has always been undervalued by the media and fans of the sport.
The Knicks will emerge from this trade and be rid of a guy in Porzingis who complained more than he did anything meaningful for the team. They will have the opportunity to play all of their young players this year with Hardaway and Lee off the roster. That will be an invaluable period of evaluation of these players to determine how they will shape their roster for next season.
In the end, I believe that this bold move will pay off and that whether the Knicks get Kevin Durant and Kyrie Irving or not, they will be in a much better position to win than if they kept Kristaps Porzingis and had less salary cap flexibility. The next seven or eight months will tell whether my position on this trade will be correct or whether the Knicks will swing and miss on remaking the franchise into a championship contender for their long-suffering fans.
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text:
Ghalib Shiraz Dhalla
Author & Filmmaker
See "THE ODE" based on "Ode to Lata"
In 2008, Dhalla's groundbreaking debut novel, Ode to Lata was turned into the motion picture, The Ode, which he co-wrote and produced.
Shot on location in Los Angeles and Kenya, it features a cast including Sakina Jaffrey (House of Cards, The Mindy Project), Sachin Bhatt (Bollywood Beats), Wilson Cruz (Star Trek: Discovery, My So-Called Life), Rebecca Hazlewood (The Good Place), Parvesh Cheena (Outsourced) and Anil Kumar (24, The Cape).
The Ode premiered to a sold-out audience at the OUTFEST Film Festival in Los Angeles (July 2008), and was showcased at festivals around the world to tremendous acclaim. Largely unseen outside the festival circuit, for a limited time, the movie is finally available for you to see (link below, click on blue Vimeo button).
Praise for "THE ODE" —
"A beautiful portrait of the American experience for many first and second-generation Indian-Americans" (CineQueer, 18 July 2008)
"A film with performances that are "memorable" and filled with "cinematic intensity" (Planet Homo, 19 July 2008).
"Inspires after-film contemplation" (The UCLA Asia Institute)
"Performances that are "noteworthy" (Asia Pacific Arts, 8 August 2008).
Published by indulgemagazine2016
Covering the finest in luxury, travel, shopping and beauty as well as celebrity exclusives.	View all posts by indulgemagazine2016
The Indian Express, Free Press Journal name "The Exiles" as one of the must-read books to celebrate Section 377
NOVELS (Worldwide)
The Exiles (U.S. Paperback Edition)
THE EXILES (Harper Collins, India)
ODE TO LATA (10th Anniversary Paperback)
ODA A LATA (Baphala Ediciones, Spain)
ODE TO LATA (Hardcover, First Edition, RGB)
THE TWO KRISHNAS (First Edition Paperback)
See "THE ODE" based on "Ode to Lata" January 22, 2019
The Indian Express, Free Press Journal name "The Exiles" as one of the must-read books to celebrate Section 377 September 8, 2018
Award-winning movie "Embrace" now on iTunes August 10, 2018
Nostalgia and Desire in "Ode to Lata" – LiterAfrica (Spain) August 4, 2018
Love Letter to Rio: Dhalla for Condé Nast Traveller June 22, 2018


A persuasive, compassionate and uncompromisingly biblical theology of the human body. Embracing our physical body as fundamental to our nature and joy as creatures made in the image of God, this intelligent and engaging critique dismantles the perilous cultural case for moral relativism, and shows how a biblical understanding of humanity and personhood is the only way to true fulfillment.
The Gospel Coalition; author, Is God Anti-Gay?
In Love Thy Body, bestselling author Nancy Pearcey goes beyond politically correct slogans with a riveting exposE of the dehumanizing worldview that shapes current watershed moral issues.


'My Home is in My Heart' Single Song	- 'My Home Is In My Heart' is a latin influenced folk/rock song, performed by Alex Kash with a 12 string acoustic guitar.
My Home is In My Heart was recorded at Emotive Studios in Florida. Alex Kash is a registered Native American (Tlingit, Aleut, and Russian heritage) who is a recognized Thunderbeing by medicine men. He is a multi-platinum songwriter and three time award winning singer who has 10 CD's of original music.
Inspired by the Beatles, Bob Dylan, and Motown, Alex first became a professional musician at the age of 13, and soon released his first record with (his band, Fever) a single release called, "Lazy" backed with "A Stone Shame", both of which were played on the San Francisco radio station, KSAN. Recording fame came later though, with "She's Not There", a song Alex recorded solo in Rome, Italy, which became a dance hall hit and is now on the collector's circuit.


text:
SB 743 - Updates to CEQA
Dear ITE Southern California Members,
On January 20th, 2016, in accordance with Senate Bill 743, the California Office of Planning and Research (OPR) released a revised proposal to update CEQA guidelines for evaluating transportation impacts. The proposal presents a fundamental shift in the way transportation impacts will be assessed in the future, so we highly encourage our members to review the proposed guidelines which are available here:
https://www.opr.ca.gov/docs/Revised_VMT_CEQA_Guidelines_Proposal_January_20_2016.pdf
The Office of Planning and Research will accept written comments until 5:00 PM and February 29th, 2016. More information is available at https://www.opr.ca.gov/.
The following is a brief history on SB 743, courtesy of ITE San Diego:
SB 743 Draft Guidelines
Governor Brown signed Senate Bill (SB) 743 (Steinberg, 2013), which creates a process to change the way that transportation impacts are analyzed under CEQA. Specifically, SB 743 requires the Governor's Office of Planning and Research (OPR) to amend the CEQA Guidelines to provide an alternative to LOS for evaluating transportation impacts. Particularly within areas served by transit, those alternative criteria must "promote the reduction of greenhouse gas emissions, the development of multimodal transportation networks, and a diversity of land uses." (New Public Resources Code Section 21099(b)(1).) Measurements of transportation impacts may include "vehicle miles traveled, vehicle miles traveled per capita, automobile trip generation rates, or automobile trips generated." (Ibid.) Once the CEQA Guidelines are amended to include those alternative criteria, auto delay will no longer be considered a significant impact under CEQA. (Id. at subd. (b)(2).) Transportation impacts related to air quality, noise and safety must still be analyzed under CEQA where appropriate. (Id. at subd. (b)(3).) SB 743 also amended congestion management law to allow cities and counties to opt out of LOS standards within certain infill areas. (See Amended Government Code Sections 65088.1 and 65088.4.) Aside from changes to transportation analysis, SB 743 also included several important changes to CEQA that apply to transit oriented developments, including aesthetics and parking.
At the request of the Western District of ITE, San Diego Section TCM Task Force Chair Erik Ruehr spearheaded efforts to draft a formal letter to California's Office of Planning and Research (OPR). The letter was a collection of considerations from ITE members from around the Western District responding to the draft guidelines in August of 2014 and raised legitimate issues for OPR to address. After much anticipation, the second draft was released in January of 2016. Erik will once again lead the effort to construct a response letter to represent ITE member concerns regarding the proposed guidelines. The comment period will end February 29th, 2016.
Dean Lehman
ITE So Cal Secretary


text:
Q: Is This Proper Use of GOTO in C# I'm tracing some code, and a list is sent to the below, to remove certain items from the list.
Is this the proper way to use the goto? Is it even necessary? Wouldn't you just edit the second if to be an else if, and continue processing the list without the need for a goto? (This is the first time I've ever seen goto outside of BASIC.)
public static IList<ClientEntity> FilterNoNeedSendBackToClients(IList<ClientEntity> src)
    {
        if (src == null)
            return null;
    checkAB01:
        for (int i = 0; i < src.Count; i++)
        {
            ClientEntity info = src[i];
            if (info.ProductNumber != null && info.ProductNumber.ToLower().Trim().Length > 0
                    &&
                    info.CancelledByReliantSyncAB01 != null && info.CancelledByReliantSyncAB01.Value == true
                )
            {
                src.Remove(info);
                goto checkAB01;
            }

            if ((info.PartnerContract == null || info.PartnerContract.Trim().Length == 0)
                &&
                (info.ProductNumber == null || info.ProductNumber.Trim().Length == 0))
            {
                src.Remove(info);
                goto checkAB01;
            }
        }
        return src;
    }

A: How about LINQ?
public static IList<ClientEntity> FilterNoNeedSendBackToClients(IList<ClientEntity> src)
{
    if (src == null)
        return null;

    return (from info in src.AsEnumerable<ClientEntity>()
            where !(!String.IsNullOrWhiteSpace(info.ProductNumber) &&
                    info.CancelledByReliantSyncAB01 == (bool?)true)
            where !(String.IsNullOrWhitespace(info.PartnerContract) &&
                    String.IsNullOrWhiteSpace(info.ProductNumber))
            select info).ToList();
}

A: No, this isn't a proper way to use goto, it's just a substitute for someone who doesn't know how to properly remove items from a list. (Iterate backwards to prevent skipping elements)
public static IList<ClientEntity> FilterNoNeedSendBackToClients(IList<ClientEntity> src)
{
    if (src == null)
        return null;

    for (int i = src.Count - 1; i >= 0; i--)
    {
        ClientEntity info = src[i];
        if (info.ProductNumber != null && info.ProductNumber.ToLower().Trim().Length > 0
                &&
                info.CancelledByReliantSyncAB01 != null && info.CancelledByReliantSyncAB01.Value == true
            )
        {
            src.RemoveAt(i);
        }

        if ((info.PartnerContract == null || info.PartnerContract.Trim().Length == 0)
            &&
            (info.ProductNumber == null || info.ProductNumber.Trim().Length == 0))
        {
            src.RemoveAt(i);
        }
    }
    return src;
}

A: I think whoever wrote this code did not know how to remove items from the iterated collection. The reason for those gotos was that once an item is deleted, the collection becomes smaller which can cause iteration errors.
A better day to do this is to do a reverse for loop. This way you do not have to reiterate through the whole list after a deletion. The code below will work just fine.
for (int i = src.Count - 1; i >= 0; i--) {
    src.Remove(src[i]);
}

A: As others have said, this is a poor usage of goto (which should rarely, if ever, be used)
Overall though, the implementation is terribly inefficient. Looks like it loops through from 0..N until it removes something, then starts again from 0..N (now 1 less) until it removes something, and so on.  Even worse, the Remove call again goes from 0..N looking for that item to remove.
If it finds nothing to remove, it returns. Better to just do a reverse for loop removing entries with RemoveAt then returning.
public static IList<ClientEntity> FilterNoNeedSendBackToClients(IList<ClientEntity> src)
{
    if (src == null)
        return null;

    for (int i = src.Count - 1; i >= 0; i--)
    {
        ClientEntity info = src[i];
        if (info.ProductNumber != null && info.ProductNumber.ToLower().Trim().Length > 0
            &&
            info.CancelledByReliantSyncAB01 != null && info.CancelledByReliantSyncAB01.Value == true)
        {
            src.RemoveAt(i);
        }
        else if ((info.PartnerContract == null || info.PartnerContract.Trim().Length == 0)
            &&
            (info.ProductNumber == null || info.ProductNumber.Trim().Length == 0))
        {
            src.RemoveAt(i);
        }
    }

    return src;
}

Also, I added an elseif there: seems dangerous to do another if check that could potentially be true and try to re-remove the same item (especially after changing the indices).
EDIT: If we're talking about readable usable code, I'd move out the checks to a separate method anyway:
public static IList<ClientEntity> FilterNoNeedSendBackToClients(IList<ClientEntity> src)
{
    if (src == null)
        return null;

    for (int i = src.Count - 1; i >= 0; i--)
    {
        if (ShouldClientNotSendBack(src[i]))
            src.RemoveAt(i);
    }

    return src;
}

private static bool ShouldClientNotSendBack(ClientEntity info)
{
    if (!String.IsNullOrWhiteSpace(info.ProductNumber) && info.CancelledByReliantSyncAB01 == true)
    {
        return true;
    }

    if (!String.IsNullOrWhiteSpace(info.PartnerContract))
    {
        return true;
    }

    return false;
}

Might even consider tweaking that ShouldClientNotSendBack method and/or name (perhaps even move the two sets of if checks to individual methods with clear names), but this I think is a significant improvement overall.
EDITx2: In fact, I would strongly consider usage of the method. The method is clearly returning an IList<ClientEntity> while taking in an input collection, which typically communicates to developers that this is creating a new list when in fact it's actually mutating the existing list and returning the same list instance. Either have it return a new list (thus you should change the loop code to add to a new list instead of removing from the existing) or remove the return type so it's more apparent that it's mutating the passed list argument.

A: As I stated in my comment, there is no "proper" way to use goto in C#. The keyword is, by its very definition, a kludge; it's a throwback to C/C++, which included it as a "just in case", should a developer want to translate line-by-line a program in ASM or BASIC or other language without defined code blocks, which hide the "jumps" used to get into and between them. Any algorithm that uses it can be refactored to not have to do so, and the resulting algorithm will be more readable.
In this case:
public static IList<ClientEntity> FilterNoNeedSendBackToClients(IList<ClientEntity> src)
{
    if (src == null)
        return null;

    for (int i = src.Count-1; i>=0; i--)
    {
        ClientEntity info = src[i];
        if (info.ProductNumber != null && info.ProductNumber.ToLower().Trim().Length > 0
                &&
                info.CancelledByReliantSyncAB01 != null && info.CancelledByReliantSyncAB01.Value == true
            )
        {
            src.Remove(info);
            continue;
        }

        if ((info.PartnerContract == null || info.PartnerContract.Trim().Length == 0)
            &&
            (info.ProductNumber == null || info.ProductNumber.Trim().Length == 0))
        {
            src.Remove(info);
            continue;
        }
    }
    return src;
}

As Chris Sinclair's answer shows, because of the "either/or" implicit structure of the conditionals in the loop, the continue statements aren't necessary, but I like them because they show the coder that nothing from that point to the end of the loop will be run, without them having to read the rest of it to determine that.
If you wanted to, you could run through the list front to back, and if an item is removed, decrement i before continuing so that the loop will maintain its current position in the list. Some may say not to do it this way because the manipulation of the counter makes it harder to understand the algorithm (and because determining the count of the list on each iteration is slightly slower), but it's still far better in both performance and readability than the goto.


text:
Q: Can you add a node in version 4.4 to the replicaset with members in 3.6 in Mongo? I am planning to upgrade the existing MongoDB replicaset in version 3.6 to version 4.4.
I was wondering if I can add the new members in the version 4.4 to the existing replicaset (equal to the original number of members) and remove the old members once they are successfully added.
Is this possible as I didn't find a good article saying that can be done?

A: No, MongoDB requires that you upgrade through each major version.
The nodes on 3.6 might not understand the replication language used by the nodes on 4.4 and vice versa.
MongoDB only ensures operability between adjacent versions, so 3.6 and 4.0 are sure work together in the same replica set.
You may get lucky and find that 3.6 and 4.4 are able to coexist peacefully.
However, if you decide to try that, be prepared to recover from all of the nodes on both versions crashing and becoming corrupted, just in case.


text:
Michael Kenneth Williams Joins RoboCop
By Jon Fuge 7 years ago
Probably best known for his fantastic portrayal of the smooth talkin' stick-up man Omar Little in HBO's acclaimed series The Wire, Michael Kenneth Williams is now in talks to join the upcoming RoboCop reboot from director José Padilha.
It's heavily suggested that Williams will now be on the right side of the law and is currently in talks to play Alex Murphy/RoboCop's sidekick, though nothing else is known about the role at this time.
Whether the actor has a big part in the upcoming reboot or not, he's someone I always look forward to seeing on the big and small screen. His two biggest roles to date, in the aforementioned hit show The Wire and in another HBO show, Boardwalk Empire, have showcased the Williams' talents and I'm thrilled that he's finally getting a bit more recognition.
RoboCop is slated for an August 2013 release and Williams will be a welcome addition to an already stellar cast which includes the likes of Joel Kinnaman, Gary Oldman, Samuel L. Jackson and Jackie Earle Haley.
Tags: Michael Kenneth WIlliams, RoboCop