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Business Models & Organizational Structure»
How to Switch to a Sole Proprietorship Election Vs. an S Corp
by Michael Marz
The business structure you choose can have a significant impact on how you file and pay taxes.
1 What Is the Meaning of LLC ?
2 Can You Switch From Accrual to Cash Method of Accounting for the IRS?
3 Could the Owner of a Proprietorship or Partnership File a Business Tax Return?
4 Convert an S Corp to an LLC
Sole proprietorships and S corporations have certain shared characteristics, but they are taxed differently and offer different personal liability protections. How you switch a current business structure to a sole proprietorship versus making an S corp election involves two distinct sets of procedures. Before you make any changes, compare the tax implications and personal liability protection of both options.
Starting or Switching to Sole Proprietorship
Starting a business as a sole proprietor doesn't require the formation of a new business entity or the filing of documents, though it might be necessary if you need to obtain government permits and licenses or to secure a fictitious business name. A sole proprietorship isn't a legal business entity like a corporation or limited liability company, or LLC. As a sole proprietor, there's no separation between your business and personal assets and liability. If you already formed a legal entity for your business but want to switch to a sole proprietorship, you may need to first liquidate, or transfer, any assets owned by the entity to your name. If you are the sole shareholder of a C corporation, for example, you can file dissolution documents in the state where you incorporated to officially close the corporation.
What to Expect as a Sole Proprietor
When you switch over to a sole proprietorship, you're personally liable for everything. That's different than corporations and LLCs, which both limit an owner's personal liability for contract obligations, lawsuit settlements and debts of the business to the value of his investment. With a sole proprietorship, however, you are the business, and therefore, your personal assets are vulnerable to satisfy all business obligations. Depending on the entity you used before the switch, the way you file your taxes may change as well. As a sole proprietor, you'll now report business revenue and expenses on a Schedule C attachment to your personal 1040. Your net profit is taxed at the same rates you pay on your nonbusiness income and is also subject to self-employment tax, which you report on Schedule SE.
Making the S Corp Election
An S corp isn't a business entity; it's a tax designation for small businesses that must be approved by the Internal Revenue Service. Generally, corporations elect to become S corps to avoid the double taxation that results when they pay dividends to shareholders, though LLCs can make the election as well. To make the election, the business can't have more than 100 shareholders or members who are individuals, estates and certain exempt organizations; all must be citizens or legal residents of the United States and only one class of stock can exist. If you satisfy these conditions, the election can be made by filing Form 2553 with the IRS.
S Corp Liability and Taxation
Making an S corp election isn't technically "switching" to a different business structure. For all non-tax purposes, the entity you currently use remains intact -- meaning, if you incorporated, you still enjoy the personal liability protection that corporations typically provide shareholders with. The benefit of an S corp is that you pay tax on business profits on your personal return. And unlike a C corp, money you take out of the corporation isn't taxed a second time as a dividend.
U.S. Small Business Administration: 4 Steps to Changing Your Business Structure
U.S. Small Business Administration: Sole Proprietorship
Internal Revenue Service: Publication 334
Internal Revenue Service: Instructions for Form 2553
Internal Revenue Service: S Corporations
Michael Marz has worked in the financial sector since 2002, specializing in wealth and estate planning. After spending six years working for a large investment bank and an accounting firm, Marz is now self-employed as a consultant, focusing on complex estate and gift tax compliance and planning.
Marz, Michael. "How to Switch to a Sole Proprietorship Election Vs. an S Corp." Small Business - Chron.com, http://smallbusiness.chron.com/switch-sole-proprietorship-election-vs-s-corp-75463.html. Accessed 15 July 2019.
Marz, Michael. (n.d.). How to Switch to a Sole Proprietorship Election Vs. an S Corp. Small Business - Chron.com. Retrieved from http://smallbusiness.chron.com/switch-sole-proprietorship-election-vs-s-corp-75463.html
Marz, Michael. "How to Switch to a Sole Proprietorship Election Vs. an S Corp" accessed July 15, 2019. http://smallbusiness.chron.com/switch-sole-proprietorship-election-vs-s-corp-75463.html
Dissolve an Informal Partnership
The Disadvantages of Limited Liability Company
What Does Status of Incorporation Mean?
S Corp Tax Advantages
Keep an S Corporation Business & File for a Personal Bankruptcy
Differences in a Partnership and Corporation for Tax Treatment
Can a Sole Proprietor File as an S Corporation?
Advantages Vs. Disadvantages of Forms of Private Business Ownership
Disadvantages of Taxation for the Entrepreneur
Tax Benefits of a Limited Liability Partnership
Tax Benefits of Incorporating for an Individual


I'm lying beside-the-pool lounge-chair style on my sofa with my laptop propped up on a pillow. The breeze outside speaks of soon-coming rain, which I'd welcome. The sound beats the nasty news program on the measles "contagion" running rampant in California and even nastier politician's remarks ten fold. And although a serious cold is consuming much of my energy and my main writing projects are somewhat on hold (for a very short time, thank goodness), I'm finding the downtime refreshing.
If you're like me, sitting still, napping and other forms of static relaxation are, well, not particularly relaxing. (If you're not, pajama hat off to you!) Since I already learned that working too hard at the onset of a cold fuels its toxic fire, I'm taking it easy.
Plentiful time for daydreaming, which often fuels fiction.
Added phone chats with my mom and sister.
Extra hang-time with my dog.
Writing/reading blogs… Connecting with friends online.
The glee of feeling great again, once I do.
Renewed vigor for my writing works-in-progress.
What about you? What do you do to relax? What are the benefits? I always love hearing from you, so feel free to post comments or tweet me @AugstMcLaughlin. As a "thanks" for your support, one lucky commenter will receive a $15 Amazon.com gift card on Monday. If you haven't yet entered, here's your shot.
To relax, I enjoy reading good fiction, playing with my daughters (although they are getting older and less inclined to play with dad) and spending time vegging on a couple of PC games that always seem to inspire creative thoughts for me. The ultimate relaxation though, and I have two equal ones are listening to classical music (Mozart, Bach, etc) while reading or daydreaming and hiking. Something about the calm freshness of nature relaxes me to the core and always reinvigorates me back to life.
Curiously enough, I just wrote about more or less this same thing: at least half of the writing process takes place inside the brain, before pen ever touches paper.
Just incidentally, did you know that the writer Alan Garner routinely spent an entire year ruminating and researching before he ever wrote down a single line? And then, when at last he did begin to write, he made it a point to always think of his final line first.
Thanks both of you for your insight and well-wishes!
I'm going to have to read up more on Alan Garner… Terrific, on-topic story. Ruminating and researching — love it.


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Top PDF Huperzine A for Alzheimer's disease: a systematic review and meta-analysis of randomized clinical trials.
Huperzine A for Alzheimer's disease: a systematic review and meta-analysis of randomized clinical trials.
Though none of the included trials reported severe adverse events possibly related to Huperzine A, we cannot draw firm conclusions about the safety of Huperzine A since seven trials did not report information on safety. The duration of treatment in most trials was 8 weeks or 12 weeks, so the potential beneficial or harmful effect of Huperzine A for treatment of AD might only result from symptomatic changes and short treatment duration, which is consistent with the findings of a previous review [39]. The included trials used different doses of Huperzine A, varying from 0.2mg to 0.8 mg daily. One trial [16] reported Huperzine A was generally well-tolerated at doses of up to 0.4 mg BID for 24 weeks, even in subjects unable to take other cholinesterase inhibitors. Since most participants with Alzheimer's disease require lifelong treatment, the long-term safety of the treatment is still an important concern. We recommend that further studies should pay attention to the monitoring and reporting of adverse events and long-term safety by designing a longer duration of treatment and a long-term follow-up.
Treatment of Non-neurogenic Overactive Bladder with OnabotulinumtoxinA: Systematic Review and Meta-analysis of Prospective, Randomized, Placebo-controlled Clinical Trials
Abstract We performed a systematic review and meta-analysis of randomized placebo-controlled trials that studied non-neurogenic overactive bladder patients who were treated with 100 units of onabotulinumtoxinA or placebo. The primary purpose of our study was to evaluate the clinical effectiveness with regard to urinary urgency, urinary frequency, nocturia, and incontinence episodes. Our secondary purpose consisted of evaluating the adverse effects. Our initial search yielded 532 entries. Of these, seven studies met all the inclusion criteria (prospective, randomized, placebo-controlled studies,  3 points on the Jadad scale) and were selected for analysis. For all primary endpoints, the toxin was more effective than placebo (p < 0.0001; 95% confidence interval [95CI]), namely: urgency (mean difference ¼ -2.07; 95CI ¼ [-2.55–1.58]), voiding frequency (mean difference ¼ - 1.64; 95CI ¼ [-2.10–1.18]), nocturia (mean difference ¼ -0.25; 95CI ¼ [-0.39–0.11]) and incontinence episodes (mean difference ¼ -2.06; 95CI¼ [-2.60–1.52]). The need for intermittent catheterization and the occurrence of urinary tract infection (UTI) were more frequent in patients treated with onabotulinumtoxinA than in patients treated with placebo (p < 0.0001). Compared with placebo, onabotulinumtoxinA had significantly and clinically relevant reductions in overactive bladder symptoms and is associated with higher incidence of intermittent catheterization and UTI.
Efficacy of targeted therapy for advanced renal cell carcinoma: A systematic review and meta-analysis of randomized controlled trials
However, we should admit that there exis- ted certain inherent limitations in the trials inclu- ded in our meta-analysis that cannot be ignored when interpreting our data. The major limitation is that our findings are partially based on indirect evidence. Although ITC allows indirect estimates to be calculated, they can be subject to potential biases and uncertainties (59). Such an indirect tre- atment comparison has to be regarded as a com- plementary assessment to clinical trials, because it cannot substitute direct evidence. However, in the absence of any head-to-head comparison, the indirect treatment comparison approach should be regarded as the most valuable way of estimating treatment effects in a statistically accurate man- ner (60). A systematic review and meta-analysis was conducted at an appropriate time with enou- gh high quality data available for extraction by a comprehensive and robust search strategy. Also, the statistical power of this systematic review was limited by the small sample sizes of these studies, which ranged from 54 to 903 participants. It is well known that smaller studies are prone to pu- blication bias and generate less reliable estimates of the size effect for any association. In Supple- mentary Figures 2-7, these funnel plots show an asymmetrical distribution of studies with low sta- tistical power clearly. We applied a rigorous in- clusion/exclusion criterion, different subgroups to identify studies, fully outcomes of interest (PFS, OS, ORR), bias adjusted data, strict criteria with Jadad scales to evaluate the quality of the inclu- ded studies, and advanced network analysis of HR for PFS. Here, we provide up-to-date information of the network diagram of HR for PFS with regard to the current targeted therapies on mRCC which may worth reference on the clinical decision.
Anti-TNF drugs for chronic uveitis in adults : a systematic review and meta-analysis of randomized controlled trials
Methods: CENTRAL, MEDLINE, and EMBASE, were searched from inception to January 2019. Double-masked randomized placebo-controlled trials, assessing any anti-TNF vs. best medical intervention/standard of care in adults with chronic NIU were considered. The PRISMA and SAMPL guidelines were followed. The risk of bias was assessed using the Cochrane risk of bias tool. Overall quality of the evidence was assessed according to GRADE. PROSPERO registration: #CRD42016039068. The primary efficacy and safety outcomes were preservation of visual acuity (VA) and withdrawals due to adverse events, respectively. Meta-analysis of efficacy analysis was not performed due to significant clinical heterogeneity between studies' population and interventions.
Effect of tree nuts on glycemic control in diabetes: a systematic review and meta-analysis of randomized controlled dietary trials.
Heart Association, the American Society for Nutrition, the National Institute of Diabetes and Digestive and Kidney Diseases, the Canadian Diabetes Association, the Canadian Nutrition Society, the Calorie Control Council, the Diabetes and Nutrition Study Group of the European Association for the Study of Diabetes, the International Life Sciences Institute North America, the International Life Sciences Institute Brazil, the University of South Carolina, the University of Alabama at Birmingham, the Canadian Sugar Institute, Oldways Preservation Trust, the Nutrition Foundation of Italy, Abbott Laboratories, Pulse Canada, Dr. Pepper Snapple Group, Corn Refiners Association, and the Coca-Cola Company. He is on the Clinical Practice Guidelines Expert Committee for Nutrition Therapy of both the Canadian Diabetes Association and the European Association for the Study of Diabetes, and he is on the American Society for Nutrition writing panel for a scientific statement on the metabolic and nutritional effects of fructose, sucrose and high-fructose corn syrup. He is a member of the Carbohydrate Quality Consortium and an unpaid scientific advisor for the Food, Nutrition and Safety Program of the International Life Science Institute North America. His wife is an employee of Unilever Canada. No competing interests were declared by EV, SBM, AIC, AM, VHJ, LSAA, and LL. There are no patents, products in development or marketed products to declare. This does not alter the authors' adherence to all the PLOS ONE policies on sharing data and materials, as detailed online in the guide for authors.
Acupuncture therapy for sudden sensorineural hearing loss: a systematic review and meta-analysis of randomized controlled trials.
The electronic databases that were used included PubMed, the Cochrane Library, Embase, the China National Knowledge Infrastructure (CNKI), Chinese Science and Technology Periodical Database (VIP), and Chinese Biomedical Literature Database (SinoMed). These databases were searched without language restriction from their inceptions until July 2014. Search terms con- sisted of three groups: disease (sudden sensorineural hearing loss and other related terms); in- tervention (acupuncture and other related terms) and study type (randomized controlled trial and other related terms). The different search terms for the above databases are shown in S1 Table. The three groups of terms were combined and the search results were downloaded into Endnote libraries for each database. The results for all searches were combined, and the dupli- cates were removed. We also checked the reference lists of eligible articles obtained from additional studies.
Rev. bras. geriatr. gerontol. vol.20 número4
The objective of the present study was to determine the effectiveness of the regular practice of traditional resistance training (RT) on systolic (SBP) and diastolic blood pressure (DBP) in normotensive elderly persons. A systematic review of randomized clinical trials and meta-analyses was performed. Searches were performed without language restrictions in different databases. Randomized clinical trials published from 1966 to 2010 that assessed the effects of traditional RT on resting blood pressure (BP) and/or for the treatment of high BP were included. Only studies that assessed the effects of traditional RT on elderly adults, regardless of the number of exercises, with the presence of a control group and comparisons between groups, were included. Twenty-nine studies were found, but only six met the inclusion criteria. The mean difference was used for meta-analysis, using a 95% confidence interval and a random effect model. Traditional RT induced a significant decrease in SBP (-6.63 mmHg; p=0.02) but not in DBP (-3.34 mmHg; p=0.11). These results suggest that traditional RT may be a non-pharmacological strategy for the control of BP in the elderly.
The efficacy of the different endoscopic treatments versus sham, pharmacologic or surgical methods for chronic gastroesophageal reflux disease: a systematic review and meta-analysis
A total of 5491 citations were identified by using our search strategy (PubMed, SciELO, EMBASE, and Cochrane databases, provided 4984, 29, 276, and 202 articles respectively) we excluded 5,084 abstracts after initial screening, and assessed 407 full-text articles for eligibility. Of these, 391 studies did not meet inclu- sion criteria (animal trials, no outcome data available, abstracts, retrospective, duplicate population not randomized, comparison between two endoscopic procedures, comparison of a different technique of the same endoscopic treatment and not relevant). Thus, 16 prospective randomized clinical trials were selected for the final analysis. The schematic diagram of the study selection is illustrated in FIGURE 1. The characteristics of the included studies are summarized in TABLE 1.
The efficacy of moxifloxacin-based triple therapy in treatment of Helicobacter pylori infection: a systematic review and meta-analysis of randomized clinical trials
Several methodological weaknesses may limit the validity and generalizability of this meta-analysis. First, there are no studies involving patients from North America or Africa. The studies included were conducted in Italy, Croatia, Turkey, Korea, and China. It is well established that antibiotic resistance profiles of H. pylori vary among different geographical regions for which a pharmacoge- nomic difference could exist (38). Such resistance profiles are likely to significantly impact the efficacy of moxifloxacin- based triple therapy, and thus may limit the generalizability of these results to African or American populations. Second, heterogeneity among trials can be another limitation of the meta-analysis; there were many factors causing heterogeneity, such as different regimens of drugs and duration. Third, ethnic differences might be another cause of heterogeneity, which may lead to different responses to H. pylori eradication therapy. Therefore, more high-quality, multicenter, randomized, controlled trials from other countries and regions are necessary.
Regional intra-arterial vs. systemic chemotherapy for advanced pancreatic cancer: a systematic review and meta-analysis of randomized controlled trials.
Pancreatic carcinoma is one of the deadliest cancers. It is the only cancer with relative five-year survival rates that are less than 10%. This is due, in part, to the fact that 80% of patients have advanced unresectable disease at the time of diagnosis [1]. For patients that are not surgical candidates, chemotherapy is typically offered. However, the response rate to standard systemic chemotherapy is very low. Gemcitabine (GEM), the most commonly used first-line drug in pancreatic cancer, only has a 5–15% response rate. In addition, GEM in combination with other anti-cancer drugs does not significantly improve survival [2]. The median survival time for patients with advanced pancreatic cancer is less than 6 months and the 1-year survival rate is less than 18% [3,4,5,6].
Rev. bras.oftalmol. vol.75 número3
Objective: For nearly a century, penetrating keratoplasty has been the surgical technique of choice in the management of corneal changes. However, in recent years, several lamellar keratoplasty techniques have been developed, modified or improved, especially techniques for replacing the posterior portion, for the correction of bullous keratopathy. The aim of this study was to evaluate the effectiveness and safety of endothelial keratoplasty versus penetrating keratoplasty for pseudophakic and aphakic bullous keratopathy. Methods: A systematic review of the literature was carried out, and the main electronic databases were searched. The date of the most recent search was from the inception of the electronic databases to December 11, 2015. Two authors independently selected relevant clinical trials, assessed their methodological quality and extracted data. Results: The electronic search yielded a total of 893 published papers from the electronic databases. Forty-four full-text articles were retrieved for further consideration. Of these 44 full-text articles, 33 were excluded because they were all case series studies; therefore, ten studies (with one further publication) met the inclusion criteria: one randomized clinical trial with two publications; three controlled studies; and six cohort studies. The clinical and methodological diversity found in the included studies meant that it was not possible to combine studies in a meta- analysis. Conclusions: There is no robust evidence that endothelial keratoplasty is more effective and safe than penetrating keratoplasty for improving visual acuity and decreasing corneal rejection for pseudophakic and aphakic bullous keratopathy. There is a need for further randomized controlled trials.
J. Pediatr. (Rio J.) vol.91 número5
This review identified a number of randomized controlled trials (RCTs), most of moderate-to-high quality, which eval- uated the use of probiotics in upper and lower respiratory tract infections in children. The presentation, the doses, the different strains, the different mechanisms, and the time of probiotic administration caused these studies to dis- play great heterogeneity and alterations in the sensitivity analysis, making it difficult to perform a concomitant meta- analysis. Analyzing the primary outcomes of this review regarding symptom reduction, time of disease duration, and of new episodes of the disease, the latter was shown to be the objective of most RCTs, demonstrating that in six studies there was a reduction of new episodes of respiratory infec- tions, three others found no difference in results, and two did not report this outcome. It was also found that a small number of clinical trials showed adverse events with the use of probiotics, with mild cases that did not require hospital treatment.
Effect of intravitreal anti-vascular endothelial growth factor therapy on the risk of arterial thromboembolic events: a meta-analysis.
Although we tried to conduct a thorough review of the existing literature, this present analysis has limitations inherent to any systematic review. First, the incidences of arterial thromboembolic events showed significant heterogeneity among the included studies. This may reflect differences in sample sizes, disease types, interventions, concomitant treatment, study durations, and many other factors among these studies. Despite these differences, the risk ratios reported by all of these studies showed remarkable homogeneity. In addition, combination data by using a random- effects model may be able to achieve more conservative estimates. Second, the included trials were done at various clinical centers, and the ability to detect arterial thromboembolic events and the classification of events might vary among these institutions, which could result in a bias of reported incidence rates. Third, only published studies were included in the present meta-analysis. To avoid the publication bias, we searched in multiple databases. In addition, to find potential publication biases, we explored asymmetry in funnel plots and detect heterogeneity using Egger's linear regression, and no publication bias was found. Finally, the findings of this meta-analysis are based on the study level, not on patient-level source data, and some confounding factors cannot be properly assessed and incorporated into the results.
Can Chinese herbal medicine improve outcomes of in vitro fertilization? A systematic review and meta-analysis of randomized controlled trials.
Meta-analysis of this study suggests that use of CHM (listed in Table S1 in File S1) may improve the clinical pregnancy rate (from 36.2% to 53.2%), ongoing pregnancy rate and implantation rate of the embryos for IVF, regardless of the time of concurrent administration. The clinical pregnancy rate in the control group (36.2%) and the average number of transferred embryos (2–3) are similar to data reported elsewhere [SART: www.sart.org]. However, due to the high risk of bias observed with the trials, the significant differences found with the meta-analysis are unlikely to be accurate. Thus, the findings must be interpreted with great caution as the included trials are generally of poor quality and there are small numbers of trials with a relatively small sample size.
Clinics vol.70 número3
To date, there is only one systematic review and meta- analysis published in English examining compensatory sweating after the treatment of PH (8). The review only included studies in which sympathectomy was used to treat PH, and the papers included not only randomized controlled trials (RCTs) but also clinical trials because of the limited number of RCTs. ETS is used to treat not only PH but also facial blushing, facial hyperhidrosis, and axillary hyperhidrosis, among other conditions. Recently, several RCT studies on treating facial blushing and axillary hyperhidrosis have been published (9,10).
Effects on coronary heart disease of increasing polyunsaturated fat in place of saturated fat: a systematic review and meta-analysis of randomized controlled trials.
Background. Coronary heart disease (CHD) is the leading cause of death among adults in developed countries. It is caused by disease of the coronary arteries, the blood vessels that supply the heart with oxygen and nutrients. With age, inflammatory deposits (atherosclerotic plaques) coat the walls of these arteries and restrict the heart's blood supply, causing angina (chest pains that are usually relieved by rest), shortness of breath, and, if these plaques rupture or break, heart attacks (myocardial infarctions), which can reduce the heart's function or even be fatal. The key risk factors for CHD are smoking, physical inactivity, and poor diet. Blood cholesterol levels are altered by consuming dietary fats. There are three main types of dietary fats—''saturated'' fatty acids (SFA) and unsaturated fatty acids; the latter can be ''mono'' unsaturated (MUFA) or ''poly'' unsaturated (PUFA). Eating SFA-rich foods (for example, meat, butter, and cheese) increases the amount of LDL-C in the blood but also increases HDL-C (the ''good'' cholesterol) and decreases triglycerides. Eating foods that are rich in unsaturated fatty acids (for example, vegetable oils and fatty fish) decreases the amount of LDL-C and triglycerides in the blood and also raises HDL-C.
Fisioter. Pesqui. vol.23 número4
Laboratory. Santa Catarina State University – Florianópolis (SC), Brazil. ABSTRACT | Several exercise modalities improve the symptoms of Parkinson's Disease (PD). Among the variety of physical exercises, Nordic walking has been used. The aim of this study was to summarize scientiic literature on efects of Nordic walking on patients with PD by a systematic review of randomized clinical trials. The following electronic databases were selected: MEDLINE by Pubmed, Cochrane, PEDro, SCOPUS and Web of Science and articles identiied by manual search, without restriction of date and language. The reviewers evaluated the articles and selected studies according to the eligibility criteria. The following data were extracted from the selected studies: publication identiication, participants' characteristics (sex, age, disease stage, duration of disease), experimental intervention characteristics, control group characteristics, duration, follow-up time, outcome measures and main results. Nordic walking programs with moderate and high intensities, with a minimum of 12 sessions of 60 minutes in a period from 6 to 24 weeks promoted positive efects on the severity, gait, balance, quality of life, functional capacity and motor function in patients with PD.
Systematic review and meta-analysis of randomized clinical trials in the treatment of human brucellosis.
The only study involving triple therapy in patients with acute uncomplicated brucellosis is that of Ranjbar [16], which investigated combined doxycycline, rifampicin and amikacin. Amikacin was administered parenterally for one week, and the other two antibiotics for 8–12 weeks. This regimen, which is longer than the standard treatment, is potentially disadvantageous in terms of therapeutic adherence and cost. Furthermore, a comparison was made with combined doxycycline-rifampicin, and no clear differences were observed concerning therapeutic efficacy. The conclusions were based on the disappearance of fever after two weeks of treatment, a time extremely long for evaluating the clinical response which, as already stated, occurred in all studies within the first few days of the start of treatment [56,66]. Other studies of triple therapy were performed in patients presenting osteoarticular brucellosis [15,35], and therefore the conclusions of these studies cannot be extrapolated to patients with uncomplicated brucellosis. As a result, this triple therapy cannot be recommended as the treatment of choice for human brucellosis until data supporting its usefulness is obtained in randomized clinical trials.
J. bras. pneumol. vol.43 número4
exacerbations. Methods: This was a systematic review and meta-analysis of randomized clinical trials involving patients with stable, moderate to severe COPD according to the Global Initiative for Chronic Obstructive Lung Disease criteria, treated with a LAMA (i.e., tiotropium bromide, aclidinium, or glycopyrronium), followed for at least 12 weeks and compared with controls using a LABA in isolation or in combination with a corticosteroid. Results: A total of 2,622 studies were analyzed for possible inclusion on the basis of their title and abstract; 9 studies (17,120 participants) were included in the analysis. In comparison with LABAs, LAMAs led to a greater decrease in the exacerbation rate ratio (relative risk [RR] = 0.88; 95% CI: 0.84-0.93]; a lower proportion of patients who experienced at least one exacerbation (RR = 0.90; 95% CI: 0.87-0.94; p < 0.00001); a lower risk of exacerbation-related hospitalizations (RR = 0.78; 95% CI: 0.69-0.87; p < 0.0001); and a lower number of serious adverse events (RR = 0.81; 95% CI: 0.67-0.96; p = 0.0002). The overall quality of evidence was moderate for all outcomes. Conclusions: The major indings of this systematic review and meta-analysis were that LAMAs signiicantly reduced the exacerbation rate (exacerbation episodes/year), as well as the number of exacerbation episodes, of hospitalizations, and of serious adverse events. Keywords: Pulmonary disease, chronic obstructive; Muscarinic antagonists; Adrenergic beta-agonists; Bronchodilator agents; Aerosol/therapeutic use; Disease management.
Rev. Bras. Reumatol. vol.54 número2
The article "Adalimumab in rheumatoid arthritis treatments: a systematic review and meta-analysis of randomized clinical trials" (Rev Bras Reumatol 2013;53(5):419-430) was wrongly clas[r]
Top PDF Effect of tree nuts on glycemic control in diabetes: a systematic review and meta-analysis of randomized controlled dietary trials. (+10000 docs)
Top PDF Systematic review and meta-analysis of randomized clinical trials in the treatment of human brucellosis. (+10000 docs)
Top PDF Characteristics of randomized controlled trials designed for elderly: a systematic review. (+10000 docs)
Top PDF Use of Kampo diagnosis in randomized controlled trials of Kampo products in Japan: a systematic review. (+10000 docs)
Top PDF Comparative efficacy of Lamivudine and emtricitabine: a systematic review and meta-analysis of randomized trials. (+10000 docs)
Top PDF Can Chinese herbal medicine improve outcomes of in vitro fertilization? A systematic review and meta-analysis of randomized controlled trials. (+10000 docs)
Top PDF Systematic review of outcome domains and instruments used in clinical trials of tinnitus (+10000 docs)
Top PDF The efficacy of moxifloxacin-based triple therapy in treatment of Helicobacter pylori infection: a systematic review and meta-analysis of randomized clinical trials (+10000 docs)
Top PDF Efficacy of targeted therapy for advanced renal cell carcinoma: A systematic review and meta-analysis of randomized controlled trials (+10000 docs)
Top PDF Anti-TNF drugs for chronic uveitis in adults : a systematic review and meta-analysis of randomized controlled trials (+10000 docs)
Effect of Expressive Writing Intervention on Health Outcomes in Breast Cancer Patients: A Systematic Review and Meta-Analysis of Randomized Controlled Trials.
The effect of disease modifying therapies on brain atrophy in patients with relapsing-remitting multiple sclerosis: a systematic review and meta-analysis.
Efficacy of theophylline in people with stable chronic obstructive pulmonary disease: a systematic review and meta-analysis

redpajama_set_name: RedPajamaCommonCrawl


Friends of Grasslands (FOG) is a community group dedicated to the conservation of natural temperate grassy ecosystems in south-eastern Australia. FOG advocates, educates and advises on matters to do with the conservation of grassy ecosystems, and carries out surveys and other on-ground work. FOG is based in Canberra and its members include professional scientists, landowners, land managers and members of the public.
FOG supports the preparation of a draft Heritage Management Plan for Surveyors Hut and Surveyors Park. Our primary concern is the conservation of the natural heritage of Surveyors Park and adjacent woodlands. The woodlands are of National Environmental Significance under the EPBC Act, containing the nationally endangered ecological community White Box – Yellow Box – Blakely's Red Gum Grassy Woodland and populations of the endangered Button Wrinklewort, Rutidosis leptorrhynchoides. Under a partnership agreement with the NCA, FOG has undertaken seven volunteer conservation work parties on the larger site from 2011 and in February 2014 completed the first cut over of invasive woody weeds outside the plants along the creek line. In addition FOG has overseen contract spraying of herbaceous weeds on the site.
The plan deals with built heritage and the park structures around these footprints. While passing mention is made of the relationship to the adjacent grassy woodlands to the south west, we regard this as inadequate. These lands have inadequate tenure to protect their nationally significant conservation values, and FOG recently advocated to NCA and to the Commonwealth Parliament that the lands be rezoned from parliamentary purposes to open space under the National Capital Plan. In relation to the Draft Management Plan, FOG submits that the area shaded green in Draft Figure 28 needs to be enlarged since significant vegetation values (particularly known patches of Button Wrinklewort) occur much closer to Capital Circle than indicated here. FOG is able to assist in any ground work required.
Restitution of interpretive signage is sensibly featured in the Draft Plan. FOG is all in favour but has two aspects to contribute. The first is that signage near the Hut should include basic information about, and invite visits into, the adjacent Grassy Woodland. The second is that an NCA sign, entitled "Woodland Community", presumably of the same generation as the signs alongside the Hut, exists 300m to the SW of the Hut. This sign introduces important aspects of woodland-threatening processes and notes the local presence of Button Wrinklewort. It also discusses the threat from Acacia baileyana, a threat now nearing elimination here through FOG's partnership in weed control with the NCA. If signs are updated at the Hut, this sign also needs new work.
The assessment of weeds in the grassed areas of the Park (p. 9) is deficient in several ways. Capeweed is selected as the "worst" species, ignoring weeds of far greater impact. Chilean Needle Grass and St John's Wort, both Weeds of National Significance, are present in the Park, as is the regionally invasive weed African Lovegrass – all present a major threat to natural heritage values. These weeds must be actively controlled through an annual spraying program covering the lands between Commonwealth and Adelaide Avenues and Capital and State Circles.
FOG rejects the notion that the stands of Elm, Ash, Poplar and other weeds constitute a "mix of evergreen and deciduous tree canopy......rare in the parliamentary zone" (p9) that warrant conserving. These woody weeds have high potential to invade areas of high conservation value and need to be eliminated. Removal of these woody weeds would restore the landscape to a condition similar to that of the time when Surveyor's Hut was established, aiding interpretation for visitors.
While not FOG's area of expertise, contributors to our work parties have pointed out a number of cultural heritage elements in the adjacent woodlands that complement Surveyor's Hut. These include ongoing association with the site by the Ngunnawal traditional owners and an apparent, early rubbish dump from the time of Canberra's establishment, and add to the case for managing woodlands and Surveyors Park together.
Only locally indigenous species are planted at the site.


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Home › All Stories › London Dad Group Helps Out Own – GNSOTD Fri, Aug. 21st 2020
London Dad Group Helps Out Own – GNSOTD Fri, Aug. 21st 2020
Posted on August 21, 2020 by Richard Huskisson — No Comments ↓
There's a man by the name of Maurice Ellis who moved to London, Ontario, from Jamaica not that long ago. Last fall he joined a local club just for Dad's, called Dad Club London, which is a non-profit committed to connecting dads and giving back to the community.
A couple months ago the head of the Dad Club London, Jeremy McCall, shared a Black Lives Matter post online, and Maurice contacted him to thank him and explained he had recently been the subject of a racist act at the drive-thru where he works his second job.
When Jeremy heard about this he wanted to do something to show the Ellis family that the community supports them. So the club started a secret fundraiser. It turns out that Maurice's wife, Carline Leslie-Ellis, is attending Fanshawe college. The club raised $7,000 to pay for her tuition. Its members delivered the cheque to Ellis, his wife Carline Leslie-Ellis, and their four-year-old daughter Amara Monday night. "I thought it was a dad club meeting," Leslie-Ellis said with a chuckle after the parking lot surprise.
They hit that mark because Dozens of local donors wanted to make sure she could continue her education without worry about the financials. She's apparently been pulling top marks during her last semester. What a wonderful gesture to make though! And what a load of stress to take off a family. As for making the Ellis family feel welcome? "I wasn't sure what it was all about," Ellis said of first joining the club. That quickly changed. "I feel at home with these guys," he said.
You can read more about this of course in your Good News Story of the Day here. But the best part of this story might be that when Maurice heard the Dad Club was raising money for a secret cause he wanted to donate too! He didn't ask what it was, he just wanted to help his community, unaware that they were working to help him. Such a good man.
Story and Image from the London Free Press.
Posted in All Stories, Main Page, Richard Huskisson	Tagged with: 2020, August 21, BLM, Dad Club London, Family, Friday, Fundraiser, Fundraising, GNSOTD, Good, Jeremy McCall, London, Maurice Ellis, News, Ontario, Story, Tuition, Welcome


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Kieran Sadlier could be a bigger Portsmouth hit than Ronan Curtis
Rumoured Pompey target Kieran Sadlier
Lewis Mason
The News' Lewis Mason caught up with the Evening Echo's Cork City reporter, Denis Hurley, to get the lowdown on Kieran Sadlier.
Here's what he had to say about the Pompey transfer target...
Tricky winger Kieran Sadlier is a talent you'd put at the same level, if not slightly ahead, as Ronan Curtis.
He is a left-winger who scored 26 goals in all competitions this season and was top-scorer for Cork.
Those statistics made him the second highest-scorer in the League of Ireland this term, overall getting 15 goals in the league.
Sadlier likes his step overs and to take on full-backs, but he is not as comfortable with the physical stuff.
The ex-Ireland under-21 international joined Cork midway through last season, before that he was with Sligo Rovers.
The Turner's Cross side sold Sean Maguire to Preston North End in the summer of 2017 and they brought in Sadlier, not as a direct replacement, but someone to bump up the squad.
The Sussex-born midfielder didn't really start much that year, but he started most of 2018.
There were a few games where he was out of the team having lost form, but there were calls for him to be considered for the senior Ireland squad.
Sadlier would be regarded as one of the most talented players in the league but his consistency needs to improve if he is to go to a higher level.
The talent is there and I think the right manager would get that out of him.
You feel he has the potential to do it, but whether he does or not is down to him.
Kenny Jackett gives Portsmouth injury update ahead of pre-season clash at Stevenage
Versatile Sadlier can play anywhere across the front line. There are a lot of people at Cork who feel he is best playing as a number 10 but he hasn't really played there.
There is definitely some smoke there (a potential move to Pompey).
Whether that is agent talk or what, I'm not sure, but it seems to be the word around here.
I don't think he will be staying in Ireland. He will learn more in England and see if he can play a bit.
Sadlier will be a very big loss to Cork. He will take a lot of replacing.
'Pompey lad' Curtis happy to stay at Pompey


text:
Drawings of star clusters, nebulae, p...
Drawings of star clusters, nebulae, planets, sunspots
Memorie dell'Osservatorio del Collegio Romano, anni 1852-55
Roma, Tipografia delle Belle Arti, 1856
Tav. V
Biblioteca della Specola Vaticana, Albano Laziale (Roma)
Created with GIMP
Starting from 1852, Secchi pointed his excellent Merz telescope towards weak and distant objects. Among his early astrometric studies, in addition to the catalogue of double stars, he also dealt with stellar clusters (calling them "groups") and nebulae. As for stellar clusters, Secchi was convinced that it was not a simple perspective effect but that there was a physical link between the stars of the same cluster, a bond of which it appeared long and complex-but not impossible-to find the law. About the nebulae, Secchi was convinced of the dual nature of these objects, which in some cases appeared as clusters of unresolved stars, but also as objects formed by other material, not better specified: spectroscopy showed then the gaseous nature of the so-called planetary nebulae, name deriving from their extended brightness, as of planet.
The table shown here, dated 1856, sums up well these initial interests of Secchi. On the left, we find the drawings of some stellar clusters: 1. Sagittarius (Caustics Cloud); 2. Sagittarius (now known as NGC 6603); 3. Group of Antinous (now known as NGC 6709, in the constellation Aquila, which replaced that of Antinous, now no longer existent); 5. Globular cluster of Hercules (otherwise known as M13, according to Charles Messier's catalogue). Figure 4 shows a drawings of the nebula θ' Orion (now known as the open cluster of the Trapezium, central part of the Orion Nebula); It was often observed by Secchi, who carried out an accurate study of it between 1864 and 1866, analyzing also its spectrum. In addition, figures 6 and 7 reproduce Jupiter and its third satellite, Ganymede, while figures 8, 10 and 11 illustrate Saturn, details of its ring and Mars. Finally, figure 9 shows the large sunspot observed by Secchi in May 1855, whose study confirmed his ideas about the nature and formation of sunspots.
Secchi scrive ...
… può essere che un sistema stellare parziale a noi estraneo, dia qualche idea intorno al sistema di cui noi stessi facciamo parte […] Questo che si è detto riguarda i gruppi più larghi e in cui le stelle sono separate e misurabili; ma ve ne sono in cielo molti altri composti di stelle così minute, e tanto compatti che sfidano ogni strumento, ed ogni misura riesce per la loro moltitudine impossibile. […] (Secchi 1856, pp. 72-73)
… la questione della resolubilità delle nebulose non può decidersi sulle generali, né asserirsi quale nebulosa sia un ammasso stelle quale no: pare bensì più probabile che le masse irregolari siano una materia sui generis, ma ciò solo future ricerche potranno render chiaro. (ibid., p. 82)
A. Secchi, Memorie dell'Osservatorio del Collegio Romano, anni 1852-55 (Roma, Tipografia delle Belle Arti, 1856); A. Secchi, Sulla grande nebulosa di θ' Orione (Firenze, Stamperia Reale, 1868); A. Secchi, Memorie dell'Osservatorio del Collegio Romano, anno 1851- Appendice (Roma, Tipografia delle Belle Arti, 1852).
["Observations of Jupiter, Mars and Saturn made at the Roman College"]


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text:
Q: Joining a directory name with a binary file name I want to os.path.join a directory with a file name. The file it's binary and has no extension.
The result is always like:
'C:\\directory\\filename\n'
What I want is of course:
'C:\\directory\\filename'
Without the the last backslash and the n, i.e. \n.
My code is:
self.filePath = os.path.join(self.cwd, self.values[index])

How can I get the desired result?

A: s = 'C:\\directory\\filename\n'
s2 = s[:-1]
print(s2)

leads to:
'C:\\directory\\filename'

A: An efficient way which is os independent is to use os.sep like below:
import os
filepath = os.path.join("C:", os.sep, "directory", "filename")
print(filepath)

Output
C:\directory\filename

redpajama_set_name: RedPajamaStackExchange


Senator Scott Renfroe (R-Greeley) issued the following statement today on the Democrats failure to pass Senate Bill 38, which would have prohibited the Governor from confiscating firearms during an emergency.
SB 38 would have eliminated the Governor's authority to suspend the sale, distribution or transportation of firearms during a declared state of disaster emergency. The bill failed on a party line vote.


Rynecologist's Still Thinking Mixtape has garnered a lot of attention. As one of Toronto's rising superstars, he is more than just another DJ. His production has a unique sound that has certainly attracted a lot of love across the world.
Wednesday he opened for the Busy P show at Wrongbar and did a phenomenal job. Earlier that day he got matching tattoos with Pedro, a Canadian flag on each of their biceps. Its kind of cool because while the matching tattoo makes a lot of sense for Ryne, seeing as he is Canadian, its pretty badass that Busy P will continue to fly around the world with our flag on his arm.
Rynecologist's eclectic style of genre mash definitely allows him to get crowds moving. With everything for The Rolling Stones, to Mr Oizo and even "OK, BLUE JAYS, LET'S, PLAY, BALL" featured, its easy to see why so many people love how his sense of humor translates into a great party.
We shot an interview with Ryne but due to technical difficulties it won't be available for posting just yet. However, everyone should check out his show at Wrongbar tonight for the official release party.


Home › Forums › Plugin Support › WP Project Manager Pro › Frontend project activity page stopped showing tabs.
Our Frontend [CPM] used to show the Project Activity page with tabs for messages, to-do-lists, milestones, est. That suddenly stopped and it now only show an activity thread. If you click a message, the screen goes blank. It does work fine if we work from the backend, this issue is only affecting the frontend.
If you have installed Project manager frontend add-on then please deactivate the plugin. Because in our latest version of Project manager pro (v1.3.4), we have added the frontend feature as built-in.
I have done that and it still doesn't work correctly.
You have to allow me some time because we are in vacation and for this reason, our support is slow now. Everything will be fine after 29th September.
We are open now and I am checking your site. Thank you for having patience.
We have released a new update for Project manager pro which is v1.3.5. Please update to the latest version and let me know the result.
I have updated to the latest version but it has not resolved the issue.
I will check your site again. Please allow me some time.
Please check your site now. "All In One SEO Pack"- This plugin was conflicting with Project Manager Pro. I have deactivated the plugin and everything is working fine.
Thank you Nayem, it is working properly.
The topic 'Frontend project activity page stopped showing tabs.' is closed to new replies.


We have a great range of wooden cubbies, swing sets and play systems in Christchurch. Our warehouse is located in Hornby, near Christchurch. All sets are available to collect 20-25 working days after ordering. Browse our full outdoor play equipment range on this page.
All of the cubbies, swing sets and play systems shown on this page are available for pick-up from our local depot in Hornby, near Christchurch. We stock all items, so you can pick-up 20-25 working days after ordering.
Which outdoor play equipment is available from the Christchurch pick-up Depot?
All cubbies, swing sets and play equipment shown on this page are available for pick-up from our Christchurch depot. Browse the range above and click on the product image for more detailed product information, images and full specification.
No, we're afraid not available to pick-up immediately, although you'll normally be able to pick-up within 20-25 days after ordering. Once accepted it will be sent to our warehouse team who will pick and prepare your boxes. They will contact you as soon as your order is ready to pick-up.
Yes, there is a $99 pick and load fee to pick-up from the Christchurch depot.
Will the Christchurch depot hold the stock?
The depot will hold your products for 3 days from the date you are notified the goods have arrived at the depot and are available for pick-up. After this date, you will be charged storage fees, which you will have been advised of when contacted by the depot.
The Christchurch depot is a collection point only and is not a display centre. The products in the Christchurch pick-up depot are fully flat packed (and cardboard wrapped) and are awaiting customer pick-up. All our product information including images, descriptions, dimensions and customer reviews can be found on our website.


ST. GEORGE – A tenth member of the Fundamentalist Church of Jesus Christ of Latter Day Saints entered a plea of not guilty in federal court in St. George Monday on the heels of a federal indictment alleging he was part of a multimillion-dollar food stamp fraud and money laundering scheme.
In a separate hearing Monday, a federal judge denied pretrial release for South Dakota FLDS leader Seth Jeffs.
Wearing shackles and an orange-striped jail uniform, Rulon Mormon Barlow, 45, arrived in court Monday before U.S. Magistrate Judge Robert T. Braithwaite, after turning himself in to law enforcement Saturday afternoon.
Rulon Barlow was found to be indigent by the court and was appointed a public defender. He will be represented by Joel Kittrell.
Rulon Barlow is the tenth of 11 members of the FLDS polygamous sect, which has historically claimed the twin cities of Hildale, Utah, and Colorado City, Arizona, as home base, to be charged in a two-count indictment unsealed in U.S. District Court, District of Utah, Tuesday.
Federal prosecutors allege the indicted FLDS members conspired to commit Supplemental Nutrition Assistance Program benefits fraud and money laundering. Prosecutors allege FLDS members receiving food stamp benefits were directed by church leaders to give their government-issued benefit cards to the church. Money from those accounts was spent at church-run stores and businesses and otherwise diverted, the indictment alleges.
Terms and stipulations for Rulon Barlow's early pretrial release were negotiated and agreed upon by both sides prior to his initial appearance. Braithwraite signed the agreement, stating Rulon Barlow would be released from custody once he was taken back to Washington County Purgatory Correctional Facility for processing following Monday's hearing.
As this report is published, an eleventh FLDS member named in the indictment, Kimball Dee Barlow, 51, of Hildale, is still at large.
A status hearing for Rulon Barlow and nine other defendants indicted in the case has been rescheduled from March 21 to March 22 at 1 p.m. in St. George's federal court.
Also Monday, South Dakota Federal District Judge Danetta Wollman agreed with prosecutors that Seth Jeffs, the brother of incarcerated FLDS leader Warren Jeffs, is a flight risk and denied Seth Jeffs' pretrial release. Wollman ordered Seth Jeffs transferred to St. George to face allegations in the indictment.
Among others named in the indictment, Nephi Steed Allred, Preston Yates Barlow and Hyrum Bygnal Dutson pleaded not guilty in court before Judge Braithwaite Friday.Allred surrendered himself to law enforcement Thursday and Preston Barlow and Hyrum Dutson surrendered themselves Friday.
Winford Barlow, Ruth Barlow and Kristal Dutson, also included in the indictment, were arrested Tuesday and booked into Washington County Purgatory Correctional Facility. The three entered pleas of not guilty in St. George's federal court Wednesday and were released from custody Thursday under supervised release, which includes travel restrictions and GPS ankle monitors.
On Wednesday, FLDS leaders Lyle Jeffs and John Wayman also pleaded not guilty to the two-count indictment in federal court in Salt Lake City. A hearing for Wayman to determine if he will be jailed pending trial is scheduled for March 10. A similar hearing for Lyle Jeffs is set for March 7.
As the case moves forward, the potential penalty for the conspiracy count is five years in prison, while the money laundering count carries a potential penalty of 20 years in prison.
I have to look at this guys name and wonder if he prefers Rulon Mormon Barlow or Rulon "LDS" Barlow.
This is good news. Stop and dismantle the corruption of the FLDS crime organization. It's disgusting. We the people say, it's about time.


text:
Rapper Xzibit Plans On Retiring After 10th Album To Focus On Label, Family
byAllHipHopStaff
Los Angeles rap legend Xzibit recently revealed his plans for the future and his retirement from rapping.
by Mike Winslow News.
(AllHipHop News) According to X, he is planning on leaving rap after he finishes his 10th album.
Currently, Xzibit has released seven albums to date and he is in the studio preparing new material for his eighth album.
"I'm going to do three more projects and then I'm done rapping," Xzibit said. "'I'ma do 10. At the end of what I'm doing right now, it's gonna be 10 albums. Right now I'm on seven, so I got to do three more and then as a rapper, I will physically be done creating new albums."
Xzibit said that even though he will physically retire from rap, he plans on releasing a new crop of artists through his record label, Open Bar Entertainment.
"I will continue to produce other artists continue Open Bar Entertainment, put out the new generation of Open Bar Entertainment and then just be satisfied with what I've done. Nobody told me when to start and no one is going tell me when to stop."
Xzibit said his main motive for retirement is the fact that he is a new father, having two sons.
While Xzibit has not released an album since 2012's Napalm, the rapper warned his competitors that he was still on point with his lyrics.
"You know I don't play with it, you know I still got bars I will destroy your favorite rapper f##k what you think," Xzibit said. "You know I continue to write on paper, I'm a purist and there's something to be said for that. I'm not taking away anything from all the new rappers."
The Game's Royalties To Be Garnished Until $7 Million Judgement Paid Off
Young Thug Addresses "Old Town Road" Collaborator Lil Nas X Coming Out As Gay
EditorYohance Kyles (@HUEYmixwitRILE…
Soulja Boy Released From Jail Early
Cardi B Posts A Photoshopped Magazine Cover Of AOC, Ilhan Omar & Tulsi Gabbard
Nipsey Hussle's Ex Will Be Fighting His Family Over Custody Of Their Daughter
Sec.Of State Mike Pompeo & State Department Worried About A$AP Rocky's Arrest
Mariah Carey Down To Work With Lil Nas X Under One Condition
Cardi B Fires Back At Attorney Joe Tacopina For Criticizing Her Courtroom Attire
Drake Has A Hit On His Hands With HBO's "Euphoria"


text:
No idle charging and heating system
Professional Chargers
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Bård Klungseth CEO DEFA Group
Our goal is to make people's lives easier and more environmentally friendly by helping them use energy as efficiently as possible. Our products and services improve the way people charge and preheat their vehicles and light up their buildings or roads. We keep improving our offering by focusing on continuous improvement and innovation.
DEFA is a Norwegian company, founded in 1946. We currently have more than 400 employees on three continents. Our products and services are distributed in more than 30 countries worldwide.
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DEFA launched its first engine heater in 1960. At the end of the '70s, DEFA introduced its PlugIn system, making it easier to install electrical preheating in cars.
In the '80s DEFA introduced the first complete WarmUp system, a no idle and fully integrated
and programmable charging and heating system. (engine heater, cabin heater, the first onboard
battery charger in the engine compartment, and a 12V timer installed in a car). In 2005 DEFA
established Technology Wuxi as a separate production unit in China.
DEFA enjoys a leading position in Europe in the area of electrical automotive heating and charging systems. DEFA is also the global leader in supplying and handling charging stations, facilities and administration solutions for electric vehicles.
DEFA manufactures its products in three main facilities in Norway, Sweden and China. We are proud to have employees with more than 20 years of experience at DEFA.
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Victorian Opera announces 2014 Season
Victorian Opera has announced its 2014 Season, Chapter Two; a series of operatic experiences for all ages, inspired by classic and contemporary literature.
"Finding its origins from historic and modern texts, next year's season pulls from the page-to-the-stage epic stories of love, sacrifice and the fleeting illusion of 'happily ever after'," said Richard Mills, Artistic Director of Victorian Opera, who marks his second year at the helm of the company with the 2014 season.
"As a company, we are unconstrained by traditional definitions of what an opera program 'should' be. This allows us to re-examine standard repertoire, present new Australian works, offer a varied program, engage international performers and foster developing artists locally.
In 2014 Victorian Opera continues a bold commitment to commissioning new Australian work with the world premiere of The Riders.
Presented in partnership with Malthouse Theatre, The Riders is composed by 2013 Helpmann award-winner Iain Grandage with libretto by Alison Croggon, from the Tim Winton novel of the same name, and follows the struggle of a suddenly single parent, brought to life by Barry Ryan, star of this year's Nixon in China.
Young hearts run free in a fresh take on Verdi's Gatsby-esque world dubbed the 'Traviata of the Mirrors'. In a 21st century 'selfie'-obsessed culture, legendary scenographer Josef Svoboda's ground-breaking design, with its enormous mirror suspended above the stage, brings a fresh new relevance to the cult of celebrity.
Soprano Jessica Pratt debuts in the role of Violetta in this Australian premiere of Fondazione Pergolesi Spontini's La Traviata.
Following the success of Sunday in the Park with George, director Stuart Maunder returns to mount an irreverent story that asks what happens beyond 'happily ever after' in a new production of the Tony Award-winning Into The Woods – a musical fairy tale mash-up by Stephen Sondheim and James Lapine.
Bellini's Norma features one of the most challenging and coveted roles of opera with its title character. In this rare concert performance by Victorian Opera, international opera star Saioa Hernández takes on the challenge.
Playing her unfaithful husband is renowned Australian tenor Rosario La Spina, and joining them is former developing artist with the company Nicole Car, who has been cast as Adalgisia, a return to the composer's original intention to have a soprano in the role.
Continuing its important role in fostering young talent and youth audiences, the annual Youth Opera returns with the medieval music drama The Play of Herod, and for schools audiences an operatic retelling of the classic Brothers Grimm tale Hansel and Gretel is presented in partnership with Arts Centre Melbourne.
Bookending either side of the season will be a series of community programs and concerts that include the gala concert Games of Love and Chance with Monash University, and plans for a grand-scale sing-along with combined community choir event The Big Sing.
"We invite our community to join us in turning the page to a new year and the new adventures that go along with it," said Richard Mills.
For more information, visit: www.victorianopera.com.au for details.
Image: Richard Mills photo by Martin Philbey
Strictly Ballroom searching for Fran
On the Couch with Lee Wilson
Everything's Coming up Roses in Gypsy
All aboard for 5 Short Blasts
Melbourne Now reveals participants


Please note that we are still experiencing issues with ILLiad. If you are having trouble accessing your account due to an ILLiad-related issue ("late" fees), please contact lib-systems@fuller.edu.
We apologize for any inconvenience this has caused and we hope to have this matter resolved quickly!


I was with my father at his end, as he was with me at my beginning. In the thirty-three years we shared together, he raised me, taught me, corrected me, comforted me, encouraged me, and supported me in all things. He loved me, and I loved him. He taught me how to live. His love and his care, ever present, always unfailing, took me from a girl to a woman — and he showed me what it is to be a man.
My father's passing comes with sorrow and grief for me, for my mother, for my brothers, and for my sisters. He was a great fire who burned bright, and we lived in his light and warmth for so very long. We know that his flame lives on, in each of us. The days and years to come will not be the same without my dad — but they will be good days, filled with life and love, because of the example he lived for us.
Your prayers, for his soul and for our family, are sincerely appreciated.


From Bogota, Villa de Leyva is only a 3-hour drive. The drive takes you through the country with beautiful views of the mountains.
Make a stop in Boyacá.
We opted to take private transportation rather than the flota, also known as a tour bus. We booked private transport after a friend told us that the flota basically drove like the car in Men in Black, at warp speed.
Neither of us were really up for getting sick, or dying, on our way to a beautiful destination. For many of our upcoming trips, we will take a flota. It is a cheaper option, but Johanna spoiled me a bit for this trip as a birthday gift.
If we could, we would stop traveling now, buy a house in Villa de Leyva, and run a bed and breakfast. Since we don't have that kind of scratch, we opted to stay with someone who did. We stayed in the Casona San Nicholas.
If you want to stay in the heart of the city square, this place is not for you. You may want to stay in one of the many hostels and hotels that line the streets. San Nicholas is about 4km out from historic Villa de Leyva, tucked away at the foot of the Andes mountains.
Flowers in all hues of red, yellow and purple, speckled the lush green terrain, while burnt orange terra-cotta roofs framed the view.
Some reviews said, if you stay far from the city square, transportation is hard to come by. We never had a problem. When our accommodating host, Maria Juliana, wasn't available to drive us, she set us up with someone who could.
Tired from your all day excursion? Take a nap in the hammock.
Waiting for your travel partner to get ready? Play soccer with Rigo!
A delicious breakfast was included, large enough to satisfy the most voracious of appetites.
Caldo de papa, arepas, eggs, fruit, fresh squeezed juice, and your choice of coffee or hot chocolate.
You could eat in the open air dining room where soft jazz music played or have their wonderful cook, Diana, bring breakfast to your room.
The rooms were bright, with large windows and double doors that opened to beautiful scenery. If you wanted to sleep in, all the windows were equipped with black out blinds. The rooms had televisions, especially for those that can't sleep without some background noise. For a romantic night in, ask Maria for a room with a fireplace.
If you want a quite, relaxing getaway in Villa de Leyva, look no further than Casona San Nicholas.
Stay tuned for, Villa de Leyva Part 2: Mud Houses and Cobblestone Roads.
Keep calm and remember, It's ColOmbia, not ColUmbia.
Villa de Leyva is one of the most beautiful places any one can visit, did you go to the ostrich farm?
We didn't make it to the Ostrich farm, but we saw some pretty great places. I will have all the highlights up tomorrow.
What a great way to get acquainted with Columbia. Although not nearly as great as going there. I love your concise but vivid descriptions . Maybe sometime I can experience it first hand .
And like William said above, remember it's ColOmbia not Columbia!


I've decided to try to categorize my outfits, grouping them into themes such as the aforementioned "out to brunch" or others such as "date night", "let's party!", "comfy casual", etc. This does not mean that I am doing any of those things in that particular outfit and on that blessed day, though goodness, I would love to be that busy and important all of the time! But I'll label these everyday looks into event categories, so that all you rockin' mamas and sassy singles out there (haha - cheesy) might draw a little inspiration for a similar event coming your way. Let's give this a try, shall we?
An orange blouse in a hue scrumptious enough to freeze on a stick. A cardi to help me brave the chill (will.not.wear.coat.anymore) accented with a pretty flower brooch. Skinnies and wedges finish it off, the latter being a complimentary splash of melon and madarin. And then my tiny purse, a thrift find a few year's ago and so similar to several in grandma's closet. But in a white that's perfect for summer.


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Home Academic Analysis Study identifies nine research priorities to better understand NZ's vast marine area
Study identifies nine research priorities to better understand NZ's vast marine area
Source: The Conversation (Au and NZ) – By Rebecca Jarvis, Research Fellow, Auckland University of Technology
The islands of New Zealand are only the visible part of a much larger submerged continent, known as Te Riu a Māui or Zealandia. Most of New Zealand's sovereign territory, around 96%, is under water – and this means that the health of the ocean is of paramount importance.
Most of the Zealandia continent is under water. CC BY-SA
New Zealand's marine and coastal environments have significant ecological, economic, cultural and social value, but they face many threats. Disjointed legislation and considerable knowledge gaps limit our ability to effectively manage marine resources.
With the UN decade of ocean science starting in 2021, it is essential that we meet the challenges ahead. To do so, we have asked the New Zealand marine science community to collectively identify the areas of research we should focus on.
Ten important science questions were identified within nine research areas. The full list of 90 questions can be found in the paper and policy brief, but these are the nine priority areas:
Read more: No-take marine areas help fishers (and fish) far more than we thought
1. Food from the ocean
Fisheries and aquaculture are vital sources of food, income and livelihoods, and it is crucial that we ensure these industries are sustainable. Our study has identified the need for new methods to minimise bycatch, mitigate environmental impacts and better understand the influence of commercial interests in fishers' ability to adequately conserve and manage marine environments.
2. Biosecurity
The number of marine pests has increased by 10% since 2009, and questions remain around how we can best protect our natural and cultural marine heritage. Future directions include the development of new techniques to improve the early detection of invasive species, and new tools to identify where they came from, and when they arrived in New Zealand waters.
3. Climate change
Climate change already has wide ranging impacts on our coasts and oceans. We need research to better understand how climate change will affect different marine species, how food webs might respond to future change, and how ocean currents around New Zealand might be affected.
Climate change already affects marine species and food webs. CC BY-ND
4. Marine reserves and protected areas
Marine protected areas are widely recognised as important tools for marine conservation and fisheries management. But less than 1% of New Zealand's waters is protected to date. Future directions include research to identify where and how we should be implementing more protected areas, whether different models (including protection of customary fisheries and temporary fishing closures) could be as effective, and how we might integrate New Zealand's marine protection into a wider Pacific network.
Read more: Squid team finds high species diversity off Kermadec Islands, part of stalled marine reserve proposal
5. Ecosystems and biodiversity
While we know about 15,000 marine species, there may be as many as 65,000 in New Zealand. On average, seven new species are identified every two weeks, and there is much we do not know about our oceans. We need research to understand how we can best identify the current baseline of biodiversity across New Zealand's different marine habitats, predict marine tipping points and restore degraded ocean floor habitats.
6. Policy and decision making
New Zealand's policy landscape is complicated, at times contradictory, and we need an approach to marine management that better connects science, decision making and action. We also need to understand how to navigate power in decision making across diverse interests to advance an integrated ocean policy.
7. Marine guardianship
Marine guardianship, or kaitiakitanga, means individual and collective stewardship to protect the environment, while safeguarding marine resources for future generations. Our research found that citizen science can help maximise observations of change and connect New Zealanders with their marine heritage. It can also improve our understanding of how we can achieve a partnership between Western and indigenous science, mātauranga Māori.
8. Coastal and ocean processes
New Zealand's coasts span a distance greater than from the south pole to the north pole. Erosion and deposition of land-based sediments into our seas has many impacts and affects ocean productivity, habitat structure, nutrient cycling and the composition of the seabed.
Future research should focus on how increased sedimentation affects the behaviour and survival of species at offshore sites and on better methods to measure physical, chemical and biological processes with higher accuracy to understand how long-term changes in the ocean might influence New Zealand's marine ecosystems.
9. Other anthropogenic factors
Our study identified a range of other human threats that need more focused investigation, including agriculture, forestry mining and urban development. We need more research into the relative effects of different land-use types on coastal water quality to establishing the combined effects of multiple contaminants (pesticides, pharmaceuticals, etc) on marine organisms and ecosystems. Pollution with microplastics and other marine debris is another major issue.
We hope this horizon scan will drive the development of new research areas, complement ongoing science initiatives, encourage collaboration and guide interdisciplinary teams. The questions the New Zealand marine science community identified as most important will help us fill existing knowledge gaps and make greater contributions to marine science, conservation, sustainable use, policy and management.
– ref. Study identifies nine research priorities to better understand NZ's vast marine area – http://theconversation.com/study-identifies-nine-research-priorities-to-better-understand-nzs-vast-marine-area-119547
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Art at Sancta Maria College education explores, challenges, affirms, and celebrates unique artistic expressions of self, community, and culture. It embraces our Special Character and values and leads students to express their ideas through many types of media including paint, photography and sculpture. Learning about the arts stimulates creative action and response by engaging and connecting thinking, imagination, senses, and feelings. In the arts, students learn to work both independently and collaboratively to construct meanings, produce works, and respond to and value others' contributions. They learn to use imagination to engage with unexpected outcomes and to explore multiple solutions.
Arts education values the students' experiences and builds on these with increasing sophistication and complexity as their knowledge and skills develop. Through the use of creative and intuitive thought and action, learners in the arts are able to view their world from new perspectives. Through the development of arts literacies, students, as creators, presenters, viewers, and listeners, are able to participate in, interpret, value, and enjoy the arts throughout their lives.
The global world we live in is dependent on visual communication and creative industries are rapidly expanding.
Design students are encouraged to heighten their ability to analyse and decipher the visual world they are immersed in and to push boundaries and explore possibilities in the production of their own design work.
This course seeks to encourage personal performance in Practical Arts. This course allows students the opportunity to explore a wide range of painting and drawing processes and techniques. They will have the opportunity to develop ideas in paint and develop an individual style of painting based on an understanding of contemporary painting concepts and processes. The ideas explored provide a valuable basis for further study in Art and Design at tertiary level. Students will pursue a wide range of painting and drawing techniques and have the opportunity to work on individual topics and to develop personal ideas.
At Year 12 students may enter the exciting world of Art Photography. Using digital technology they will not only learn how to take photographs but also how to manipulate them and add special effects.
This course encourages students to analyse methods and ideas in sculpture, producing original work that shows extensive knowledge of different aspects of creating art sculpture.


Disney Sofia the First Princess Sofia Doll. Disney Sofia the First Princess Sofia Doll: When Sofia becomes Sofia the First, a princess of Enchancia, she must adapt to an extraordinary life of royalty and learn how to be a princess - inside and out! Girls will delight in re-living her experiences with this charming Sofia the First doll/5(). Disney Junior's Sofia the First brings her royal charm to toys, clothes, books and more. Sofia is a little girl, a commoner, until her mom marries the king and suddenly she's royalty. She soon learns that behaving like a princess has to come from the heart.


We are specialist in the field of EU consumer law. A good cooperation with other parties, including our partners, is essential for us. By referring to each other and by exchanging knowledge, we can help you with your problem.
The Netherlands Institute for Human Rights explains, monitors and protects human rights, promotes respect for human rights (including equal treatment) in practice, policy and legislation, and increases the awareness of human rights in the Netherlands.
As a consumer you are often powerless against large companies and institutions. MAX Ombudsman offers their Max members help and advice.
The Legal Aid and Advice Centre assists you with information and initial advice about your case. You will get information about your rights and duties pertaining to buying and money, work, living, benefits, family, legal aid and mediation. Together with you, they will examine the core of the matter.
This site from the European Union contains information about the network of European Consumer Centres. You can also read Europe-wide information about topics we can assist you with.
This site contains practical advice from the government about your rights as a consumer in the Netherlands. You can go here with all your questions and complaints.
The Netherlands Authority for Consumers and Markets (ACM) ensures fair competition between businesses, and protects consumer interests.
This site contains information about the Representation of the European Commission in the Netherlands. You can go there with your questions about the EU's policies.
This is the EU's main information service. You can go there with general questions about the EU. They will inform you about your rights and options as an EU citizen and how you can make use of these options.
The consumer association Consumentenbond stands up for the interests of consumers and works on a fair, just and safe market.
You can contact the Consumer complaints board if you have a complaint about an entrepreneur and you cannot resolve the matter between yourselves. There are committees for different areas, e.g. telecommunication services, energy, travel and living.
The Royal Dutch Touring Club ANWB gives their members online legal advice on traffic, recreation and tourism.
The AFM is responsible for supervising the operation of the financial markets. This means that AFM supervises the conduct of the entire financial market sector: savings, investment, insurance and loans.
The European Consumer Organisation BEUC brings together consumer organisations of the EU and other European countries in order to promote, defend and represent the interests of European consumers.
This site contains information on how to recognise identity fraud and what to do about it. You can use a report form to file complaints about this topic with the CMI.
This is a platform for teachers in the EU. Here, you will find educational materials for consumer education. Using interactive functions and a variety of tools, you can prepare lectures and share them with students and other teachers.
The Police help you with information about e.g. fraud. You can also file a report online.
The Foundation complaints and disputes health insurance (Stichting Klachten en Geschillen Zorgverzekeringen SKGZ) handles complaints and disputes of consumers about their health care insurance.
Enterprise Europe Network (EEN) helps small and medium-sized enterprises (SMEs) make the most of business opportunities in the EU and beyond.
Via this portal, you can easily access information about European legal systems in twenty-three languages. You can read more about national, international and European law and the steps you can take.
You can contact the Fraud Helpdesk with questions about and reports of fraud.
If you have a complaint about a delay, denied boarding or cancellation of your flight, you can report it to the Human Environment and Transport Inspectorate (ILT). They will evaluate your complaint and examine whether the airline violated any European regulations.
As an independent supervisor the Gaming authority monitors a safe and reliable gaming offer. It fights illegal and criminal forms of gambling. They also protect consumers against misleading advertising on gambling.
You can go here with complaints about a financial product or service, e.g. insurance, mortgages, loans, financing and investments.
The Online Dispute Resolution Platform helps you file complaints about an online purchase with an organisation in an affordable, simple and quick manner.
The Social and Economic Council of the Netherlands advises the Dutch Government and Parliament on key points of social and economic policy. Such as consumer policy and terms and conditions.
You can contact SOLVIT with your complaints about government agencies that do not comply properly with EU legislation. They will remind the agencies in question about your rights as an EU citizen and work together with them to resolve your problem.
This is the organisation behind the Advertising Code Committee. It stimulates the creation of responsible advertisements. This means you can trust the advertisements you encounter. You can go to this website with any complaints.
This site helps you avoid problems and unnecessary hassle if you want to live, work, study, shop or travel in the European Union. Here, you will find information about your rights based on EU legislation and how the various EU countries apply these rights.