text:
Q: Confused with this C code First I want to clear it already that this is a assignment question so i don't need exact answer or all coding .The question is of checking Pythagorean triplets for any three integer inputs .I have made the fallowing code but it says that it has an "else" without a previous "if" though I already have "if" so I am confused that why compiler is showing that wrong error ? and If I am not getting it then what exactly I am missing here .It also shows the error warning: implicit declaration of function 'elseif' ,even when I already included the library stdio.h and stlib.h ? why ? Thank you !
#include<stdio.h>
#include <stdlib.h>

int main()
{
    int a, b, c, largest, large, small;
    printf("Enter a b and c: ");
    scanf("%d%d%d",&a,&b,&c);

    if (a^2+b^2==c^2)
    {
        printf("yes");
    }
    elseif((a^2+c^2)==b^2);
    {
        printf("yes");
    }

    elseif((c^2+b^2)==a^2);
    {
        printf("yes");

    }
    else
    {
        printf("no");

    }

}

Note: Even when I already told that its an assignment question and I don't need exact solution/code but just clarification regarding my confusion ,still there are people who love to down vote my question ,Don't know why :\ .I feel stack overflow is a platform to discuss code and confusion related to it regarding error or so ,so what's wrong if I discussed my assignment question code? there are people who just help me deeply in forming/understanding my code well through detailed explanations(I am thankful to all those below) and then there are people who just down vote rather being more constructive and helpful :/

A: Because you have ; here:
elseif((a^2+c^2)==b^2);
                      ↑

It's equivalent to:
else if((a^2+c^2)==b^2) { }
{
        printf("yes");
} else .. //problem is here

Also please note that ^ is not a power as other answer mentioned.

A: a^2 doesn't raise a to the power of 2. The ^ operator calculates the exclusive or of its two operands. Use a*a instead.

A: Add a space between else and if
else if(Condition)

A: Remove ;, it indicates null statement.
#include<stdio.h>
#include <stdlib.h>

int main()
{
    int a, b, c, largest, large, small;
    printf("Enter a b and c: ");
    scanf("%d%d%d",&a,&b,&c);

    if (a*a+b*b==c*c)
    {
        printf("yes");
    }
    else if((a*a+c*c)==b*b)
    {
        printf("yes");
    }

    else if((c*c+b*b)==a*a)
    {
        printf("yes");

    }
    else
    {
        printf("no");

    }
}

If you want to make your code more efficient, you can calculate a*a, b*b, c*c and store them in some variables and re-use it  instead of re-calculating every time.

A: Remove ; after else if , not sure why they are..they indicate null statements
#include<stdio.h>
#include <stdlib.h>

int main()
{
    int a, b, c, largest, large, small;
    printf("Enter a b and c: ");
    scanf("%d%d%d",&a,&b,&c);

    if (a*a+b*b==c*c)
    {
        printf("yes");
    }
    else if((a*a+c*c)==b*b)
    {
        printf("yes");
    }

    else if((c*c+b*b)==a*a)
    {
        printf("yes");

    }
    else
    {
        printf("no");

    }

}

If you want to make your code more efficient , you can calculate a*a ,b*b,c*c and store them in some variables and re-use it  instead of re-calculating every time.

A: *

*Insert space between

elseif

it should  be like

else if

*There should be no ; after else condition

else if()

*a^2 doesn't raise a to the power of 2. The ^ operator calculates the exclusive or of its two operands. Use a*a instead. or you may use pow() function from math.h.

your code should be like this
#include<stdio.h>
#include<stdlib.h>

int main()
{
    int a, b, c, largest, large, small;
    printf("Enter a b and c: ");
    scanf("%d%d%d",&a,&b,&c);

    if (a*a+b*b==c*c)
        printf("yes");
    else if((a*a+c*c)==b*b)
        printf("yes");
    else if((c*c+b*b)==a*a)
        printf("yes");
    else
        printf("no");
}


Keep your dog out of the doghouse!
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text:
Sexy Zone est un groupe japonais dirigé par Johnny & Associates, composé de Shori Sato, de Nakajima Kento, de Marius Yo, de Kikuchi Fuma et de Sou Matsushima formé le . Quand ils ont débuté, leur moyenne d'âge était de 14,6 ans. En 2013, ils sont apparus à Kouhaku pour la première fois en interprétant leur chanson à succès. Sexy Zone est le 5ème groupe de Johnny & Associates à faire ses débuts en tant que supporters spéciaux pour le "FIVB World Cup Volleyball" en 2011 après V6 (1995), Arashi (1999), NEWS (2003) et Hey! Say! JUMP (2007) de la même agence.

Membre

Groupe japonais de pop
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Groupe musical formé en 2011

redpajama_set_name: RedPajamaWikipedia


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High Speed Electrons Outside Earth's Magnetic Field Puzzles NASA.
In the region of space just outside Earth's magnetic field, NASA has detected electrons that are being accelerated to almost the speed of light – and no one can explain why. In fact, our current understanding of particle physics says this kind of acceleration should be impossible so far out from the magnetosphere, and now physicists are trying to figure out what kind of force can be pushing them to such speeds. "This is a puzzling case because we're seeing energetic electrons where we don't think they should be, and no model fits them," says one of the researchers, David Sibeck from NASA's Goddard Space Flight Centre. "There is a gap in our knowledge, something basic is missing." The high-speed electrons were detected by NASA's THEMIS mission, which sent five satellites into Earth's orbit to observe how our planet's protective magnetic field captures and releases solar winds and cosmic radiation. Their primary goal was to help scientists understand what triggers geomagnetic storms that can wreak havoc on communications systems on Earth, but once they hit the foreshock boundary region just outside of Earth's magnetic field, they opened up a whole new set of questions.
High-energy electrons are constantly being hurled at us from the Sun, but are deflected by our super-strong magnetic field before they can pose any kind of threat. When this interaction occurs, the electrons encounter the outermost layer of the magnetosphere called the bow shock, and its magnetic field slows them down, causing most of them to be deflected back into space. But some of them will be reflected back towards the Sun, forming a band of high-energy, super-fast electrons just outside the magnetosphere called the foreshock boundary region. For decades, it was assumed that these electrons got their energy and speed from being bounced back and forth across the bow shock. Physicists thought that every time these particles collided with our magnetic shield, they got more and more energy, and could be accelerated to almost the speed of light. But new observations from the THEMIS satellites have revealed that the electrons can also gain energy through electromagnetic activity in the foreshock region itself – and no one can explain how. In fact, it looks like these electrons never even made it to the bow shock. "The electrons … could not have originated from the bow shock, as had been previously thought," says NASA. "If the electrons were accelerated in the bow shock, they would have a preferred movement direction and location – in line with the magnetic field and moving away from the bow shock in a small, specific region." Instead, the team found that the electrons were moving in all directions – not just along magnetic field lines – and the bow shock could only account for roughly one-tenth of the electrons' energies. The researchers have concluded that the cause of the electrons' acceleration must be from within the foreshock boundary region itself. "These findings may change the accepted theories on how electrons can be accelerated not only in shocks near Earth, but also throughout the Universe," says NASA.
The team plans on gathering more data from the THEMIS satellites to figure out how exactly these electrons are being accelerated to such incredible speeds, but one of the researchers, Lynn Wilson, suggests that we need to start thinking in much smaller scales in order to find the answers. "It seems to suggest that incredibly small scale things are doing this, because the large scale stuff can't explain it," she said. The results have been published in Physical Review Letters.


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text:
Getting the Most Out of the U.S. Healthcare System
Kids with life-threatening illnesses need cutting-edge technology and medical expertise, but families face uneven access and paths to such care.
Cultivating S-P-E-L-L-E-R-S
Indian-American spellers are known for dominance on the national stage and even host regional, culturally specific bees. How did the niche emerge?
Marrying across Class Lines
Even when married couples think childhood class differences are in the past, those factors shape how each spouse tackles tasks and allocates resources.
Childhood Disadvantage and Health Problems in Middle and Later Life: Early Imprints on Physical Health?
Drawing from cumulative inequality theory, we examine the relationship between childhood disadvantage and health problems in adulthood. Using two waves of data from Midlife Development in the United States, we investigate whether childhood disadvantage is associated with adult disadvantage, including fewer social resources, and the effect of lifelong disadvantage on health problems measured at the baseline survey and a 10-year follow-up.
First-birth Timing, Marital History, and Womens Health at Midlife
Despite evidence that first-birth timing influences women's health, the role of marital status in shaping this association has received scant attention. Using multivariate propensity score matching, we analyze data from the National Longitudinal Survey of Youth 1979 to estimate the effect of having a first birth in adolescence (prior to age 20), young adulthood (ages 20–24), or later ages (ages 25–35) on women's midlife self-assessed health.
The Age-Graded Nature of Advice: Distributional Patterns and Implications for Life Meaning
Drawing from life course, social networks, and developmental social psychology scholarship, this article considers how advice transmission varies across age groups and examines the age-contingent associations between advice-giving and life meaning. Binomial and ordered logistic regression using the 2006 Portraits of American Life Study (n = 2,583) reveal that adults in their twenties are most likely to report offering advice to multiple social targets.
Using Identity Processes to Understand Persistent Inequality in Parenting
Despite growing acceptance of a "new fatherhood" urging fathers to be engaged in family life, men's relative contributions to housework and child care have remained largely stagnant over the past twenty years. Using data from in-depth interviews, we describe how identity processes may contribute to this persistent inequality in parenting. We propose that the specificity of men's identity standards for the father role is related to role-relevant behavior, and that the vague expectations many associate with "new fatherhood" both contribute to and result from men's underinvolvement.
When Too Much Integration and Regulation Hurts: Reenvisioning Durkheims Altruistic Suicide
Durkheim's model of suicide famously includes four types: anomic, egoistic, altruistic, and fatalistic suicides; however, sociology has primarily focused on anomic and egoistic suicides and neglected suicides predicated on too much integration or regulation. This article addresses this gap. We begin by elaborating Durkheim's concepts of integration and regulation using insights from contemporary social psychology, the sociology of emotions, and cultural sociology.
(-) Remove Consumers filter Consumers
(-) Remove Family and Life Course filter Family and Life Course

redpajama_set_name: RedPajamaCommonCrawl


text:
Q: 15 Puzzle Program, stuck on up left right down commands #include <stdio.h>
#include <string.h>
#include <stdlib.h>

int main (void){

//Function used to set up your game board
   int disp[4][4];
   int i, j;
   int game_over = 0;
   for(i = 0; i < 4; i++) {
      for(j = 0;j < 4; j++) {
         printf("Enter a value from 1 - 15 for %d %d: ", i, j);
         scanf("%d", &disp[i][j]);
      }
   }
//Function used to display the game board
    for(i = 0; i < 4; i++){
        printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                printf(" _    ");
            else if (disp[i][j] < 10)
                printf(" %d    ",disp[i][j]);
            else
                printf("%d    ",disp[i][j]);
        }
    }
// Function to show where cursor is
    for(i = 0; i < 4; i++){
        printf("\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                printf("");
        }
    }
//Skeleton to function to controller
    do{
    char move[10];
    printf("Enter a move: ");
    scanf("%s", move);

    if (strcmp("up", move) == 0){
        for(i = 0; i < 4; i++){
            printf("");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i >= 1){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i - 1][j];
                    disp[i - 1][j] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("Up", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i > 1){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i - 1][j];
                    disp[i - 1][j] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("UP", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i > 1){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i - 1][j];
                    disp[i - 1][j] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }

    else if (strcmp("down", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i < 4){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i + 1][j];
                    disp[i + 1][j] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("Down", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i < 4){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i + 1][j];
                    disp[i + 1][j] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("DOWN", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i < 4){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i + 1][j];
                    disp[i + 1][j] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }

    else if (strcmp("left", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (j >= 1){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j - 1];
                    disp[i][j - 1] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("Left", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i > 1){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j + 1];
                    disp[i][j + 1] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("LEFT", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i > 1){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j + 1];
                    disp[i][j + 1] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }

    else if (strcmp("right", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (j <= 4){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j + 1];
                    disp[i][j + 1] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("Right", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i > 4){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j - 1];
                    disp[i][j - 1] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }
    else if (strcmp("RIGHT", move) == 0){
        for(i = 0; i < 4; i++){
            printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i > 4){
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j - 1];
                    disp[i][j - 1] = temp;
                }
                else {
                    printf("Invalid move!");
                }
            }
        }
    }

    else
        printf("Invalid Move!");

//Update the board function
    for(i = 0; i < 4; i++){
        printf("\n\n");
        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                printf(" _    ");
            else if (disp[i][j] < 10)
                printf(" %d    ",disp[i][j]);
            else
                printf("%d    ",disp[i][j]);
        }
    }
}
    while (game_over == 0);

return 0;
}

I am having trouble making the cursor go right or down? I can go left and up, but not the other two. I'm not looking for someone to answer the entire program its just I have been stuck on this for hours and every other code I look at sees similar to mine.I can get it to correctly do up and left but right and down cause a problem and not sure why.

A: The bug is the checking logic is wrong and the bad practice you followed is lots of repetitive code.
Well I have boiled the code to something simple.
    ...
else if (strcmp("down", move) == 0 || strcmp("Down", move) == 0 || strcmp("DOWN", move) == 0){
        int d = 0;
        for(i = 0; i < 4; i++){

        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if (i+1 < 4){  // <--- notice the change
                    int temp = disp[i][j];
                    disp[i][j] = disp[i + 1][j];
                    disp[i + 1][j] = temp;
                    d = 1;
                    break;     // <-- and this
                }
                else {
                    printf("%s","Invalid move!");
                }
            }
            if( d == 1)
                break;
        }
    }
    else if (strcmp("right", move) == 0 || strcmp("Right", move) == 0 || strcmp("RIGHT", move) == 0){
        for(i = 0; i < 4; i++){

        for(j = 0; j < 4; j++){
            if (disp[i][j] == -1)
                if ( j+1 < 4){    // <--- notice the change
                    int temp = disp[i][j];
                    disp[i][j] = disp[i][j + 1];
                    disp[i][j + 1] = temp;
                    break;        // <-- and this
                }
                else {
                    printf("%s","Invalid move!");
                }
            }

        }
    }
    ...

You can check that there is a break statement in case of down and right. The reason is, when you swap -1 to the right or down then you will meet up again in the loop iteration.
So without the break the result would be
_ 1 2 3
4 5 6 7
8 9 1 2
3 4 5 6

>>> right

1 2 3 _
4 5 6 7
8 9 1 2
3 4 5 6

Another thing is don't repeat code. The readability is worse when you do that. Maintaining the code is even harder. Even better here you can write swap() logic and use it. And also the movement of the tiles can also be done with another function.

Tricky downlogic (Edit-1).
In case of downlogic the simple breaking up the loop wont work because in case you do that there will be a chance that in next iteration it will again get -1 and try to swap it with next number.

redpajama_set_name: RedPajamaStackExchange


Why is 0.9999... = 1 ?
simply an abbreviation of this fact.
shows lim_(m --> oo) sum_(n = 1)^m (9)/(10^n) = 1 .
. Therefore it's ``natural'' to assume 0.9999... = 1 .
= 9.9999... - 0.9999... ; 9x = 9 ; x = 1 ; .
0.3333... = 1/3 . The result is 3 .
need to prove that each step on the way is allowed and is correct.
around the bush: proving 0.9999... = 1 directly is much easier.
argument the first step is showing that 0.9999... = 1 is real indeed.
R.V. Churchill and J.W. Brown. Complex Variables and Applications.
0.9999... = 1 ed., McGraw-Hill, 1990.
E. Hewitt and K. Stromberg. Real and Abstract Analysis.
W. Rudin. Principles of Mathematical Analysis. McGraw-Hill, 1976.
L. Shapiro. Introduction to Abstract Algebra. McGraw-Hill, 1975.


We are at 13, so we need 16 more! There have only been 8 entries, and no referrals listed. The first winner will be chosen by the number of referrals sent! They will also get first pick from the prizes!
Aww happy birthday for your son! 🙂 I dont think i have entered this one!


text:
You are here: Home / Electronics / iPad / Overkill 2 Released, Has New 3D Weapons and Updated Survival Mode
Overkill 2 Released, Has New 3D Weapons and Updated Survival Mode
April 4, 2013 by Sara Leave a Comment
The hit shooter app Overkill finally has a sequel, as Overkill 2 is now available with more than 30 3D weapons, each of which has dozens of potential upgrades. The developer, Craneballs, says Overkill 2 "provides the most brilliant shooting experience currently available on mobiles. Hands down." But of course they'd say that.
When starting work on Overkill 2 more than one year ago, the developer thought simple graphic updates weren't going to cut it, so they decided to make the addition of full 3D weapon models. The game has new gameplay mechanics, with medkits and armor upgrades, Something players of the original have always asked for. In addition, there's a new Grenadier Unit that lets players shoot grenades in mid-air. There are also updates to Survival Mode, which now has multiplier and revival mechanics.
Device Requirements:
* iPhone 4, iPhone 4S, iPhone 5, iPod touch (4th generation), iPod touch (5th generation), iPad 2 Wi-Fi, iPad 2 Wi-Fi + 3G, iPad (3rd generation), iPad Wi-Fi + 4G, iPad (4th generation), iPad Wi-Fi + Cellular (4th generation), iPad mini and iPad mini Wi-Fi + Cellular
* Requires iOS 5.0 or later
* Universal app optimized for display on all iOS devices
* 180 MB
Overkill 2 v.1.0 is free and available worldwide through the App Store in the Games category.
Filed Under: iPad


Outlook 2016 for Windows: Notes (19 ideas) – Got an idea?
A way to add comments/notes to emails that the other parties can not see. Like we do on excel. I handle multiple things and need a way to get a quick refresher.
at moment I cannot save a note on a particular matter folder that I have created. it just sits on outlook.
I can save emails, and similarly I would like to save notes.
A function for all meeting notes to stay in the meeting/appointment request. No link send out or one note to open but always keep the notes taken during the meeting. When a follow up meeting is taken place the notes follows from previous meeting.
Allow History of revisions made to the Notes section.
Add a "History" of revisions made to the Notes section of a calendar event so things don't get lost when they get moved around or recover a deleted note in Outlook 2016.
Provide an option to replace a contact's notes field with an embedded onenote page in all Outlook apps on all devices.
Outlook.com and all major mobile devices presently crop contact notes fields down to 1024 characters while Outlook itself allows for notes fields of arbitrary length.
This results in lost data when synchronizing to these devices.
This will support cross-platform synchronized notes of arbitrarily length without risk of data loss, without placing extra strain on the outlook.com database servers. Presently the only service which offers large note synchronization is DejaOffice, and DejaOffice's sync with outlook is extremely unreliable.
Having the ability to take a sentence or a paragraph from the email and adding it quickly to your notes. In MS Note, you can click that link and it'll open up that particular email.
flytta mail direkt till kalender och skapa en to do (funktionen finns på notes.
Found out that 8 years of BCM history literally unusable in Outlook 2016. To make matters worse, MSFT tech support uninstalled Outlook 2010 w/BCM; therefore, I have no recourse. Dead in the water. What?!? Serious breach of customer service. This should be an easy, no brainer, conversion to the new program. Thoughts???
a Better method for creating message rules - one especially suited for anti-spam/anti-phishing is badly needed.
1) let us drag & drop an email to a toolbar icon or somewhere that will automatically take the "offending" message and allow us to tailor a message rule based directly on the contents of that message - and then allow us to tailor a rule from there with the message data as default items.
2) The main idea here is to make it quick & easy to VISUALLY create custom filters like: if it says it's from my friend "Joe Smith", but it's not really from "JoeSmithsActualEmail@whetever.com", it's spam or a phishing attack - block it by default... by visually dragging the parts of the email: from address, to address, Subject, etc. to "clause" boxes for defining the rule while allowing us to edit the dragged pieces once in place. so We can add the logic quickly, easily & practically. (including adding logic like: ...and if it really IS from "JoeSmithsActualEmail@whetever.com", move it to my "Friends & Family* email folder, unopened/unread.
Provide an option to place conference/call note on a date. May be a word document attached with a subject line.
Provide an option to place conference/call note on a date such as word document attached with a subject line or a file note with notes of the call or meeting.
We would like to modify Notes attributes including linefeeds via PowerShell to reflect them in the Phone/Notes tab of the contact property in Outlook client.
Outlook Contacts appears to have a major bug i.e. tried to edit a Contact note by deleting a word and whole contact was deleted and apparen?
''Hello Developer '' Color flag for IMAP or POP3 why only for Microsoft Exchange!!
Add shortcut key to save and close a note in Outlook. If this is an available option, I would like to know - I haven't been able to find it. I like using shortcut keys and this option would make typing notes quickly and saving to go on to something else quicker.


Life in a Wheelchair – Page 2 – You never think it could happen to you!
Yesterday I got to ride a hand cycle, great fun and I hope I will be able to do it again. Have also done some yoga and played bowls. Have been getting the chance to try out some adaptive sports … So far enjoyed the hand cycle the best..


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We've provided an experience skipper and crew to do all the hard work, so all you've got to do is tell them when you want to drop anchor for a spot of snorkelling, swimming or just to chill in the sun before you turn to head back into port. Drift from cove to cove, keep an eye for dolphins or seas and make sure you take plenty of pics. This is definitely the activity for the hen party album!


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Vested: What It Means for Your Retirement Plan
Amanda Dixon Jan 12, 2021
While your contributions to your retirement plan belong to you from the get-go, your employer's contributions need to vest first. Once they do, you will be fully vested and your company's contributions are 100% yours. Employers may follow an immediate vesting schedule, a cliff vesting schedule (where you are vested after a set number of years of service) or a graded schedule (where you are vested a set percentage with each work anniversary). For SEP-IRAs, SIMPLE IRAs and other IRAs, required employer contributions fully vest immediately. Companies may also use vesting schedules for stock or option bonuses. Read on for more about vesting in retirement plans, including 401(k)s and pensions. If you are approaching retirement, a financial advisor can guide you through the transition from accumulating savings to turning them into an income.
Find out now: How much do I need to save for retirement?
What Is Vesting?
If you recently came across the term "vesting" for the first time, you probably just joined your first 401(k) plan or changed jobs. In this context, vesting refers to contributions your employer makes to your account. When they vest, they belong to you.
Some employers choose for their contributions to pensions or 401(k) plans to vest immediately. Similarly, when employer contributions to IRA-based plans are required, they vest immediately by law. But most companies require you to work for several years before you fully own the contributions they make to your account.
That said, regardless of what type of retirement plan you have or what company you work for, you always own 100% of the money withheld from your paycheck and put into your account.
How Does Vesting Work?
As mentioned earlier, vesting schedules can be immediate, graded or cliff. With the latter two, federal law dictates the maximum number of years a company can require you to work before you are fully vested in a 401(k) plan. With a graded vesting schedule, your company's contributions must vest at least 20% after two years, 40% after three years, 60% after four years, 80% after five years and 100% after six years. If enrollment is automatic and employer contributions are required, they must vest within two years.
If your plan follows a cliff vesting schedule, you will own 100% of your employer's contributions after working a set number of years. By law, the most this can be is three years.
Typically, if you leave your employer before you are fully vested, you will forfeit all or a portion of the employer-provided contributions to your account. So if your plan has a two-year vesting cliff and you leave after one year and 11 months, you will walk away with only the money you contributed to your own plan and any earnings it generated.
That said, if you return to an employer either within five years or within the number of years you worked, whichever is greater, the time you previously worked may count towards the number of years you need in order to become vested. Federal law also requires that you be 100% vested by the time you reach "normal retirement age." Your plan decides what that age is, but it's usually no more than age 65.
Can I Access My Funds If I'm Fully Vested in My Retirement Plan?
When you're fully vested in a retirement plan, you have 100% ownership of the funds in your account. This happens at the end of the vesting period. You've fulfilled the time requirement that your employer put in place. And since that money is yours, your boss can't take it back, whether you are fired or laid off – or you quit.
Being fully vested in your retirement plan, however, does not mean you are scot-free to touch the money. With traditional 401(k) plans, you have to be at least 59.5 years old before you can make withdrawals without incurring a penalty. If you are younger than 59.5, you will face a 10% IRS penalty.
Vesting Schedules for Private-Sector Pension Plans
If you have a pension plan, aka defined benefit plan, the laws for vesting are a little different. With a defined benefit plan, the longest a cliff vesting schedule can be is five years. If the company follows a graded schedule, it can require up to seven years of service in order to be 100% vested. But it must provide at least 20% vesting after three years, 40% after four years, 60% after five years and 80% after six years. If the defined benefit plan is a cash balance plan, employees must become fully vested after years or less.
Vesting for Church and Government Pensions
The vesting rules for church and government pension plans are not set by the federal government. Instead, vesting schedules for these types of plans depend on the guidelines set by the retirement system in your state.
However, it's important to note that church and government pension plans each cover a wide range of employees. Church plans, for example, can also cover employees of hospitals or schools associated with a church. Governmental plans can cover employees of federal, state and local governments. They can also benefit employees of agencies under these governmental bodies including school administrators and teachers.
How Much Should I Contribute to My Retirement Plan?
If your employer offers a defined contribution plan like a 401(k), experts recommend contributing at least 10% of your salary. Or if you don't like the plan options or fees, you should put in at least what it takes to max out the company match. For example, let's say you make $100,000, and your employer offers a company match. It's 50% of your contributions, up to 6% of your salary. So to get the maximum company match, you should contribute at least $6,000 (6% of $100,000). Your employer would then add $3,000 (50% of $6,000) to your account, for a total $9,000 in contributions at the end of the year.
If you can sock away more than this, the ceiling for 401(k) plan employee contributions in 2020 is $19,500 or $26,000 if you're at least 50 years old. To visualize how fast your money will grow, use our 401(k) calculator.
How Do I Learn More About My Retirement Plan's Vesting Schedule?
Your retirement plan's vesting schedule will be clearly outlined in your summary plan description. You can usually obtain a copy from your HR department or the plan administrator.
Some employers offer benefits in the form of matching funds to their employees' retirement plans. Workers then become fully vested, or own employer-provided funds, either immediately or after several years of service.
Federal and state laws govern how long a company can require you to work to become fully vested. Generally, the maximum is two to seven years, depending on the kind of plan, vesting schedule and other factors.
Tips on Retirement Savings
If your employer-sponsored retirement plan has high fees or few investing options, contribute enough to max out the company match. Then save what you can in an IRA or Roth IRA. The maximum contribution for 2019 and 2020 is $6,000 if you are younger than 50. It's $7,000 if you are 50 or older. If you also contributed to a 401(k), the amount that's deductible (for a traditional IRA) depends on your income and filing status.
Turning your nest egg into a stream of income can be challenging if you're not a financial pro. So why not make retirement easier by hiring a financial advisor? SmartAsset's matching tool can connect you with up to three advisors near you. It's free and takes only five minutes.
Photo credit: ©iStock.com/courtneyk, ©iStock.com/PeopleImages, ©iStock.com/DragonImages
Amanda Dixon Amanda Dixon is a personal finance writer and editor with an expertise in taxes and banking. She studied journalism and sociology at the University of Georgia. Her work has been featured in Business Insider, AOL, Bankrate, The Huffington Post, Fox Business News, Mashable and CBS News. Born and raised in metro Atlanta, Amanda currently lives in Brooklyn.
About Our Retirement Expert
Have a question? Ask our Retirement expert.
Jim Barnash, CFP
Jim Barnash is a Certified Financial Planner with more than four decades of experience. Jim has run his own advisory firm and taught courses on financial planning at DePaul University and William Rainey Harper Community College.


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The Lucanians () were an Italic tribe living in Lucania, in what is now southern Italy, who spoke an Oscan language, a member of the Italic languages. Today, the inhabitants of the Basilicata region are still called Lucani, and so their dialect.

Language and writing
The Lucani spoke a variety of the Umbrian-Oscan language, like their neighbours, the Samnites, who had absorbed the Osci in the 5th century BC. The few Oscan inscriptions and coins in the area that survive from the 4th or 3rd century BC use the Greek alphabet.

History

Around the middle of the 5th century BC, the Lucani moved south into Oenotria, driving the indigenous tribes, known to the Greeks as Oenotrians, Chones, and Lauternoi, into the mountainous interior.

The Lucanians were engaged in hostilities with the Greek colony of Taras/Tarentum, and with Alexander, king of Epirus, who was called in by the Tarentine people to their assistance, in 334 BC, thus providing a precedent for Epirote interference in the affairs of Magna Graecia. In 331, treacherous Lucanian exiles killed Alexander of Epirus.

In 298, Livy records, they made alliance with Rome, and Roman influence was extended by the colonies of Venusia (291), Paestum (Greek Posidonia, refounded in 273), and above all Roman Tarentum (refounded in 272). Subsequently, however, the Lucanians suffered by choosing the losing side in the various wars on the peninsula in which Rome took part. They were sometimes in alliance with Rome, but more frequently engaged in hostilities, during the Samnite wars.

When Pyrrhus of Epirus landed in Italy in 281,  they were among the first to declare in his favor, and after his abrupt departure they were reduced to subjection, in a ten-year campaign (272). Enmity continued to run deep; they espoused the cause of Hannibal during the Second Punic War (216), and Lucania was ravaged by both armies during several campaigns. The country never recovered from these disasters, and under the Roman government fell into decay, to which the Social War, in which the Lucanians took part with the Samnites against Rome (91 - 88 BC), gave the finishing stroke.

In the time of Strabo (63 BC – 24 AD) the Greek cities on the coast had fallen into insignificance and, owing to the decrease of population and cultivation, malaria began to obtain the upper hand. The few towns of the interior were of no importance. A large part of the province was given up to pasture, and the mountains were covered with forests, which abounded in wild boars, bears and wolves.

Art

Lucanian art mainly survives in Lucanian vase painting and paintings from tombs, which the elite commissioned in rather large numbers, like the Etruscans but unlike their Roman and Greek neighbours. There is a good display in the museum at Paestum. A high proportion feature horses, often racing.  Vase painting was practiced between about 420 BC and 335 BC, and at its height vases were exported to all Apulia.  The painters, some of whom have been assigned notnames, were probably Greek emigres, or trained in Greece - probably Athens to judge by their styles.

See also
List of ancient Italic peoples

Notes

Osci
Lucania
Socii

External links
 - Source texts of ancient Greek and Roman authors

 - Strabo's work The Geography (Geographica). Books 5 and 6 are about Italy (each region has a chapter).


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Problems coming to a gun range near you?
Columns, Features / By owaa
By Joel M. Vance
Noise is in the ear of the beholder and urban sprawl has a ripple effect. Say what? OK, how's your favorite shooting range doing? Still there? Had to move? Surrounded by grumpy neighbors?
It's a widespread problem graphically demonstrated by what happened to the Cedar Creek Gun Club. Anyone who was at the OWAA conference in Columbia, Mo, knows Cedar Creek – it was the site of Breakout Day, among the finest such sites ever with superb shooting facilities, a lake for water sports and a large field for exhibitors/supporters.
Since that 2004 triumph, Cedar Creek has been sued, lost the suit, reformed under a new Missouri law that nullified the $700,000 judgment against the club … and has gone green by using solar panels to power its sporting clays traps.
Whew! What a ride!
Actually, the panels don't directly power the throwers – they recharge the automobile batteries that do. The first panels cost just under $80 each and the price dropped to just under $40 on later ones. Club operator Ralph Gates estimates the solar panels could save as much as $2,000 annually.
There are about 50 of them, all movable according to need and weather conditions. Each is mounted on a metal stake and can tilt to follow the sun. Sometimes it takes two linked panels to run one trap.
"If we were building the club now I'd have solar power for the building itself and a ground-source heat pump for heating and cooling, but retrofitting it is too expensive," Gates says.
The club now is Prairie Grove Shooting Sports. The University of Missouri trap and skeet team trains there and Gates is the coach. The team always is nationally ranked – in 2008 the Mizzou team finished third nationally in skeet (behind another Missouri team, St. Louis' Lindenwood College in first and Texas A&M second). Haley Dunn, the Mizzou team's high shooter, missed making the 2008 U.S. Olympic skeet team by one target behind Kim Rhode of El Monte, Calif., who has been the Olympic gold medalist three times (Dunn was the Pan Am Games skeet champ).
But it all could have gone in the toilet if the Missouri Legislature hadn't passed a law against harassing lawsuits against shooting venues.
Complainants Daniel and Donna Brown – alone of a dozen neighbors – sued the club in 2008, claiming noise was a nuisance, and a Boone County jury levied a $700,000 judgment against the club.
The nonprofit gun club opened in 1993, before the complaining neighbor moved next door in 1996, although the house was occupied before that.
The house is about 600 yards from the shooting range.
No other neighbor had ever complained and most offered to testify in favor of the club. Coincident with the suit, the Missouri Legislature overwhelmingly passed a law prohibiting such nuisance suits. "Give credit to the 4-H clubs," Gates says. "They lobbied hard for the law and deluged the legislators with e-mails and letters."
The new Missouri statute immunizes "all owners and authorized users of firearm ranges" from criminal and civil liability "arising out of or as a consequence of noise or sound emission resulting from the use" of a shooting range. There are similar laws elsewhere – Pennsylvania has one similar to Missouri's, and Wisconsin protects gun clubs in business before 1998 but not new or expanded ones.
The legislation protects not only gun clubs but also hunting preserves from suits that claim noise from shooting is a nuisance. Such suits are nothing new, either in Missouri or nationally. There are complaint suits from every part of the country.
Most targeted gun clubs started many years ago on the fringes of urban areas, but urban expansion has swallowed them up and with the new neighbors has come friction. In some cases the complainants just want the shooting hours limited, but in others they want the range shut down completely. Most cite noise as the problem, but some are worried about safety, although a well-run shooting range poses no threat to anyone.
The Conservation Department operates about 80 firing ranges statewide which could have been the object of complaints before the new law.
"There are at least four Missouri gun clubs that are mighty happy about the new law," Gates says.
Not to mention various 4-H clubs, the University of Missouri trap and skeet team, the members at Prairie Grove and the shotgun shooting world in general.
Joel M. Vance, a past president of OWAA, is a freelance writer and former information officer for the Missouri Department of Conservation. He writes from Russellville, Mo.


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Start off by mixing really good gardening. It is getting more difficult to find greenery in the urban area, therefore putting in flowers can certainly make your property appears more appealing February 15, 2016 at 5:29 pm. Putting in a green garden and a number of trees in your garden can provide fresher and cleaner air, that can reduce the usage of hvac system.
When was the last time you makeover your kitchen? Most likely this is the time to revamp it. The easiest upgrade Attic Hoist is by replacing outdated home appliances with more energy efficient versions. The majority of home buyers nowadays seek for an eating area, a deep double sink, and more drawers in the kitchen.
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Promotes deep relaxation and assists with restful sleep allowing the body to heal and repairs itself. Calms hyperactive children. Beneficial for children who have frequent nightmares.
BENEFITS: Promotes deep relaxation and assists with restful sleep allowing the body to heal and repair itself.
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HOW TO USE IT: Designed for aromatic and topical use. If using topically, we recommend applying 2 -3 drops to the back of neck or bottom of the feet at bedtime. Or apply to a cotton ball and put inside pillowcase. For insomnia apply to navel, legs and neck. Always test on a nickel sized portion of skin first. Make sure your skin can handle the oil/blend before using. Dilute to start or if any redness occurs. For Aromatic Usage, hold the bottle under nose for 3 or 4 breaths.
WHEN TO USE IT: To aid with relaxation, falling asleep or staying asleep. Apply before bedtime or as needed through the night.
INGREDIENTS: Vibrant Blue Oils Symptom Support Sleep™ blend contains a proprietary formulation of Orange, Tangerine, Patchouli, Blue Tansy, Spikenard, Ylang Ylang, Lime, Lavender, Chamomile, and Citronella.
Beneficial for children who have frequent nightmares.
Apply to the bottom of the feet at bedtime. Wrists, ears, under nose, back of neck, add to bath water and dilute with massage oil to rub on the back. For insomnia apply to navel, legs and neck.
Orange (Citrus sinensis): Has a sedative effect and helps support anxiety and tension, calm nerves, stress, tension, and nervousness. The soothing scent helps strengthen the nervous system and helps you treat insomnia.
Tangerine (Citrus reticulata): Soothes and sedates the body, relieving anxiety, tension, stress, systemic inflammation which in turn soothes depression, anger and impulsive responses. Tangerine also promotes hormonal secretions that help the body relax into calm.
Patchouli (Pogostemon cablin): One of the chief oils to help you overcome insomnia. It helps treat nervous exhaustion because it has wonderfully relaxing properties.
Blue Tansy (Tanacetum anuum): It helps enhance the properties of the other oils in the blend and will help you relax your mind and body. Due to its relaxing nature, it will also help you treat insomnia, when blended with the other oils in the synergy.
Spikenard (Nardostachys jatamansi): Tranquilizing and sedative oil that can help balance emotions, support sleep and treat any type of tension. It is an excellent oil to use when treating restlessness, tension, agitation, and panic attacks.
Ylang Ylang(Cananga odorata genuina): One of the chief antidepressant oils. It is calming and relaxing. It helps soothe the nervous system. It helps relieve mental fatigue, anxiety, depression, and insomnia.
Lime (Citrus aurantifolia): Calming and soothing to the brain, Lime oil helps to clear thought, relieve apathy, anxiety, and nervousness. Because it refreshes a tired mind, it is a top essential oil to use when treating depression and listlessness.
Lavender (Lavandula angustifolia): Helps support relaxation and sleep. Lifts mood and helps balance mood swings, normalizes emotions, brings deep relaxation. May help support irritability, moodiness, shock, fears, insecurity, restlessness, depression, nerves and stress.
Citronella (Cymbopogon winterianus) A natural anti-depressant, Citronella may relieve anxiety and stress and help support a better night's sleep for those who suffer from insomnia. This oil supports fatigue, headaches and nervous conditions.


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Columbia School of the Arts alumna Harty du Pont '76 has made a generous gift for a new prize in the Visual Arts program. The Helen Hartley Mead Platt Prize, named in memory of Harty's mother, seeks to support a rising 2nd year Visual Arts student as determined by the faculty for their excellence. Harty and her family have a long history and a deep connection to the Columbia University community.
This year's beneficiary is Visual Arts student Noah Jackson '19. "Noah shows incredible promise," Harty said, "I wanted professors to make the selection because they work with the students daily, they're in the trenches with them and know everyone's work. I'm just so honored to be able to grant this award."
Noah Jackson (b. 1995, Provo, Utah) currently lives and works in New York— his favorite animal is the North American beaver, and favorite plant is the cottonwood tree.
Harty was the first printmaking student and graduate from the Visual Arts program in 1976. She received a joint degree at the Columbia Teachers College concurrently with her MFA, and following graduation, she was the first elected president of the School of Arts Alumni Association. Harty highlighted the importance of Columbia University to her entire family, the importance of arts and of the university while underlying the family's age old dedication to the community.
Of the named award, Harty said, "It is an honor to give this gift. My mother would have thought it a great honor."


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Flights from San Francisco to Evansville
Flights to Evansville
Cheap Flight Deals From San Francisco (SJC) to Evansville (EVV) Starting at $369
Airfares from $369 One Way, $456 Round Trip from San Francisco to Evansville
Prices starting at $456 for return flights and $369 for one-way flights to Evansville were the cheapest prices found within the past 7 days, for the period specified. Prices and availability are subject to change. Additional terms apply.
Wed, Mar 8 - Tue, Mar 28
EVV
Tue, Feb 28 - Tue, Mar 7
Tue, Jun 6 - Tue, Jun 20
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More About Flying To Evansville from San Francisco
Route Information for Flights from San Francisco to Evansville
Finding Flights from San Francisco to Evansville
San Francisco International Airport Information
The San Francisco International Airport (Highway 101 near the junction of Highway 380) is the primary commercial passenger airport serving San Francisco and the surrounding areas. The airport hosts most international and domestic airlines offering cheap flights from San Francisco. You can also use Orbitz.com to book an alternate flight out of Oakland International Airport (1 Oakland Drive, Oakland) or San Jose International Airport (2065 Airport Boulevard, San Jose).
Parking at San Francisco International Airport
San Francisco International's parking garages are a 10-minute walk or less from the gates, and there is free shuttle service from the long-term lots. Parking costs anywhere from $18 to $38 per day, depending on the option you choose. If you've used Orbitz.com to book your discount flights, you may have saved enough to justify spending the extra money to use the airport's valet parking service.
Ground Transportation Information
A taxi, limousine or shared-ride van to the airport will cost anywhere from $17 to $40. Factor in plenty of extra travel time for the 13-mile ride, as rush-hour traffic can be brutal. You can also use the public BART system or the SamTrans public bus service, both of which will cost you less than $10. Don't forget to use Orbitz.com before you leave to book a rental car in your destination city.
Restaurant Options at the Airport
The San Francisco airport has roughly 50 eateries where you can grab a coffee or have a light meal. Most of the restaurants and cafes are located within the terminals past the security checkpoint, but there are a few restaurants before you reach the security gates. Have a great flight to your final destination, and don't forget to use Orbitz.com the next time you're looking for cheap flights from San Francisco.
Airports in Evansville
If you are looking for cheap flights to Evansville, Indiana, check Orbitz.com to find sales on air tickets. The Evansville Regional Airport provides domestic service through American Eagle and Delta. It is located three miles north of downtown Evansville and has three runways and 10 passenger gates.
Transportation from the Airport
Taxi service is provided to the airport by two companies, Unity Taxi of Evansville and River City Yellow Cab. There is a $2.50 charge per mile with a $3.00 pickup fee. Shuttles are available for larger groups. Some hotels will provide free shuttles from the airport. Five rental car companies provide service to the airport, including Avis and Hertz. Orbitz.com works with rental car companies to find you ground transportation at a low cost.
Weather in Evansville
Summers in Evansville are hot and humid, with average high temperatures in the 80s. Winters are cold, with average lows in the 20s. Although it snows in Evansville, it is not as snowy as other Midwestern cities, with an average snowfall of just 13 inches per year. If you visit in the winter, make sure you bring warm clothes and a heavy coat.
Major Attractions in Evansville
Evansville is home to the Mesker Park Zoo, which has over 700 animals. Evansville has several museums, including the Evansville Museum of Arts, History and Science and the Reitz Home Museum. The Angel Mounds State Historic Site is a well-preserved prehistoric Native American site. If you are planning a trip, check Orbitz.com for cheap flights to Evansville that will make it easy to stay within your budget.
Am I able to catch a flight from San Francisco to Evansville now?
If you're worried about quarantine requirements and travel restrictions when getting a flight from San Francisco to Evansville, check out the Covid-19 Travel Advisor.
What is the shortest flight from San Francisco to Evansville?
With the trip from SFO to Evansville Regional Airport (EVV) taking a minimum of 5 hours and 14 minutes, you'll have plenty of time to relax and enjoy the ride. Treat yourself to an in-flight wine and get comfy in your seat with an absorbing novel or movie.
If I am not able to travel due to COVID-19, can I cancel my flight to Evansville?
We get that traveling right now has its challenges, so it's good to know that many reservations booked through us are able to be cancelled or changed. If your travel plans to Evansville have been affected by COVID-19, a lot of airlines are making things easier by offering credits to use at a later date. Just sign in to your account and you'll quickly see what options are available. Our Customer Service Portal is the place to go for more information.
Are there flights to Evansville with flexible change policies?
In most cases you'll have the option to reschedule your flight to Evansville without a change fee. All you have to do then is pay the difference between the old flight and the new one. Look for the "no change fees" filter and book with confidence.
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Stock Option Rules Simplify Reporting, FASB Says
Putting all stock option tax reporting on the income statement is a big change, a standard setter says.
David Katz
If the Financial Accounting Standards Board is right, CFOs of companies that pay their employees and executives in stock options and restricted shares will find it simpler to report the related tax deductions starting at the end of this year.
Moreover, finance chiefs at private companies, in particular, will have an easier time reporting on share-based compensation under an accounting standards update issued last week, the standard setters feel.
The effective dates for the new guidance are coming up fast. The update will go live for public companies for yearly periods starting after December 15 and for interim periods within those annual periods.
Private companies must start complying for annual periods beginning after December 15, 2017, and for interim periods within annual periods beginning after December 15, 2018. Senior managements of private companies who want to start adopting the measure early may do so for any interim or annual period they want.
Russell G. Golden, FASB chair
The guidance will simplify the accounting for the income tax consequences of share-based-payment award transactions, according to FASB. "The accounting for the income tax consequences is probably the most significant change," Mark Barton, a FASB practice fellow involved in preparing the update, told CFO.
Currently, companies account for excess tax benefits and excess tax deficiencies linked to employee stock options "with the hope that share prices will increase over time to benefit the employee," according to Barton.
Such increases can create accounting burdens for employers, however. "Because many companies issue shares to their employees that appreciate in value over time and create excess tax benefits for those companies, the tax effects related to those shares are not reflected in the income statement," he says.
That's because under current GAAP, excess tax benefits are recognized as what's called additional paid-in-capital, or APIC, which is on the balance sheet, rather than the income statement.
Adding to the complexity, tax deficiencies related to stock awards may be recognized in one of two ways. One way is as an offset to the excess tax benefits. Another way is on the income statement.
The new standard will erase all but one way of reporting of tax benefits and deficiencies. "All tax benefits and tax deficiencies will be recognized through the income statement. So that's a pretty big simplification," the FASB official says.
On the other hand, there are some corporate finance and accounting executives who have argued that the board's way of reporting income tax will make its new employee stock award regime more complex rather than simpler. "We disagree with the proposed approach of recognizing tax benefits and tax efficiencies in the income statement," wrote Michael J. Wood, Raytheon's controller and chief accounting officer in a July 25, 2015, letter to FASB commenting on the exposure draft preceding the accounting standards update.
Raytheon's leadership believes that FASB "should pursue a model wherein all excess tax benefits and tax deficiencies are reflected in equity as additional paid-in capital," Wood wrote last year, "because the exercise of a stock option by the option holder represents an equity transaction. We think the proposed approach results in a financial reporting that is not reflective of the nature of the transaction and introduces other complexities."
On August 7, 2015, Monty Garrett, Verizon's senior vice president of accounting, wrote the board that the telecommunications giant opposes FASB's approach of reporting everything on the income statement because it "will result in volatility in income tax expense based solely on changes in a company's share price from grant date to the payment date of the awards."
Hard to Value
FASB expects the update will simplify the accounting for private companies that provide share-based payments to employees. "People often tend to think of things like stock options and other kinds of share-based awards as being specific to public companies. But it's actually quite common for private companies to issue share-based awards as well," Barton said in an interview.
But unlike public companies, whose shares trade in public markets, private companies don't have "observable market prices" enabling them to easily gauge the fair value of the employee share options, according to the update.
Under current GAAP, however, private companies as well as public ones must use a valuation technique that takes into account the expected term of the share option. (The expected term is the period during which the award is expected to be outstanding, assuming that it vests.)
To make reporting easier for nonpublic entities, FASB's update provides a "practical expedient" — a formula enabling the companies to estimate the expected term of all awards that meet certain conditions. Currently, private companies must estimate the period of time that each share-based award will be outstanding.
In another break for private companies, they'll be able to make a one-time election to switch from measuring all awards classified as debt (rather than equity) at fair value. Instead, they can measure them at intrinsic value. Previously, public companies could measure all such liability-classified awards at intrinsic value, but some private companies were unaware of that option.
Discussing the update overall, FASB chair Russell G. Golden said in a press release accompanying it that "[b]oth public and private company stakeholders identified a few aspects of accounting for employee share-based awards that are unnecessarily complex."
The board "has issued a standard that we believe will simplify the accounting while maintaining the usefulness of information provided to investors," he added.
employee stock option, FASB, gaap, restricted shares, Russell Golden
Producing Management Reports Faster: Metric of the Month
Roll up your sleeves and get elbow to elbow with your finance team for a faster cycle time.
Interface, ex-CFO Fined $5M for Inflating Earnings
The SEC says the carpet maker adjusted its accounting when its forecasts indicated it would likely fall far short of analysts' earnings estimates.
Super Micro Fined $17M for Improper Accounting
Former CFO Howard Hideshima allegedly pressured employees to maximize revenue at the end of quarters, typically sending them dozens of emails.


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Permits Filed for 203 Sutter Avenue in Brownsville, Brooklyn
Permits have been filed for a seven-story mixed-use building at 203 Sutter Avenue in Brownsville, Brooklyn. Located at the intersection of Sutter Avenue and Thomas S Boyland Street, the lot is near the Rockaway Avenue subway station, serviced by the 2, 3, and 4 trains. Aryeh Simon is is listed as the owner behind the applications.
799 Broadway Completes Construction in Greenwich Village, Manhattan
Construction is complete on 799 Broadway, a 12-story commercial building in Greenwich Village. Designed by Perkins + Will and developed by Columbia Property Trust, the 182-foot-tall structure yields 180,000 square feet of office space marketed by JLL. Consigli Construction Co. served as the general contractor for the project, which is located at the intersection of Broadway and East 11th Street.
Pace University Tower's Foundations Take Shape at 15 Beekman Street in Financial District, Manhattan
Below-grade work is continuing at 15 Beekman Street, the site of a 27-story academic center and dormitory for Pace University in the Financial District. Designed by Manish Chadha of Ismael Leyva Architects and developed by SL Green Realty, the 338-foot-tall structure will yield 213,084 square feet of classrooms, dorm rooms, a dining facility, a library, and a learning center. The building will also have a cellar, sub-cellar, and a 20-foot-long rear yard. New Line Structures & Development LLC is the general contractor for the property, which is located at the corner of Beekman and Nassau Streets and is alternatively addressed as 126-132 Nassau Street.
Merchants Capital Provides $104M for NYCHA Harlem River Houses Rehabilitation Project in West Harlem, Manhattan
Merchants Capital has provided $104 million in construction financing for a major rehabilitation project at Harlem River Houses and the adjacent Harlem River II Campus, collectively known as Harlem River Houses I and II. The New York City Housing Authority (NYCHA) public housing complex sits between 151st and 153rd Street, Macombs Place, and Harlem River Drive in Harlem.


Thanksgiving is just around the corner and if you are hosting a large dinner at your home, there are lots of things you need to prepare. Never fret, whether you need to make sure your kitchen is ready for long cooking sessions or you need to do some general cleaning, this list will help you get your home ready for the holiday.
Take a walk through of your home and identify areas that may need more cleaning, organization, repair, or update. Doing this ahead of time will save you from stress, because rather than tackling them right before your guests arrive and while you are busy preparing the table, you will have more peace of mind knowing your home is 'show time' ready.
While on your pre-walk through, you might as well map out a plan to tackle any clutter in your home. Since you will be having guests in your home, make sure there is plenty of space and mingle area for all. If you need to re-arrange furniture to create more space do it. De-cluttering your home will also make your home appear more spacious. Move extra coats into storage to make room for guests', put in storage miscellaneous objects that are cluttering the living room, dining or kitchen to create more space.
Clean the house thoroughly, don't forget to do a cobweb check, clean the chandelier or the ceiling fan, vacuum the carpet. Some areas to focus on are coffee and side tables, shelves and electronics.
Thanksgiving is one of the best times to decorate your home. Why not have a family project where everyone can create Thanksgiving arts and crafts? It is a great bonding time for the family. Whether you place cards with fall decor, put fruit plate servings or add autumn flowers in the main rooms, these Thanksgiving decors will surely put your guests in the holiday mood.
Outfit the rooms you are intending to use for your guests. Stock it with fresh linens and towels, waste basket, and storage for your guests' belongings. Also, make sure you have all the essentials at ready in case you need them: paper towels, cleaning supplement, and other things you need for this event.
Your home's HVAC is important in this holiday season so you may want to make sure that they are running at maximum efficiently. Make sure your home stays at a comfortable temperature, balance the heating system to increase airflow, close all vents in rooms that you don't use often, including the basement. Test where airflow is heaviest and lightest to help determine which vents you should adjust. Also, change the air filter if necessary.
Rather than last two minute decisions, choosing a menu before the feast will leave you feeling relaxed on Thanksgiving Day. Consider going through your favorite cookbook or follow your family traditional recipes.
After you have planned the meal, prep your kitchen. Prepare the serving utensils, clean your oven, maximize the space in your kitchen, and plan where the food will be served. Make your kitchen organized so it will be easy for you and your guests to find items needed. Make food stations around the kitchen for ease of serving.


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You are at:Home»chase»Jazz Singer Helps Students Explore Music's Magic for Black History Month
Jazz Singer Helps Students Explore Music's Magic for Black History Month
By CPS Admin on	 February 21, 2019 chase
A twice-Emmy nominated, award winning jazz entertainer recently helped young students explore the African origins of jazz and its rich history for Black History Month.
"The Sound that Jazz Makes" was Chase School's focus for February's "Books Alive!" program.
Presented by Learning Through Art, Inc.'s "Books Alive!" program, Learning Through Art CEO Kathy Wade met with Chase School students in grades PreK-3. She helped students trace the art form's origins from rhythms and beats to its influence in modern-day hip-hop and rap—all with the assistance of the critically-acclaimed children's book, "The Sound that Jazz Makes," by Carole Boston Weatherford.
"Jazz is a magic word," Wade told the students. "When I go somewhere in the world and I don't know the language, I can make a friend through jazz."
Accompanying Wade on keyboard was Phil DeGreg, a Cincinnati-based jazz pianist and professor emeritus at University of Cincinnati College-Conservatory of Music (CCM). Wade covered the expansive and fragmented musical genres and periods influenced by the experiences of African slaves while trying to communicate with one another 400 years ago.
Wade derived lessons from the lyrics of Billie Holiday's "God Bless the Child" and encouraged students to try scatting, a technique that was a signature of Ella Fitzgerald's singing style. At the end of the program, she led the students through a singing telegram of "That's What Friends Are For," made famous by Dionne Warwick.
Wade encouraged all students to finish what they start in life.
Parents that want to explore The Sound That Jazz Makes can check out this YouTube video featuring Wade.
Keep up with the great things happening at Chase School, a Vision 2020 school focusing on Arts & Culture, at chase.cps-k12.org,
Local Singer Helps Chase School Students Celebrate Black Culture


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Germaine Scott with her son Greg in the two-bedroom apartment they share in East Harlem. | Sasha Maslov
Developmentally disabled New Yorkers face residential crunch
What happens once their parents are gone?
By DAN GOLDBERG
Germaine Scott wakes each morning at 5:30 to feed and dress her son Greg.
She brushes his teeth, moisturizes his skin when it's dry, sits him on the toilet when she senses she should. She readies him for the 8 o'clock bus that will take him to his day program.
When Greg returns to their two-bedroom East Harlem home, his mother cuts carrots into chunks and pulls grapes from the vine for him. She cooks him dinner. On weekends, she takes him for walks, since he likes to move around, and to church, where he sometimes sways to the music.
Greg, who is 34, has Sotos syndrome, a rare genetic disorder characterized by large hands, feet and facial features and, in his case, severe developmental disabilities. He can't speak, bathe or be left alone.
Germaine Scott hardly looks her 71 years but admits to feeling it — whatever that feeling is that tells her, and other parents like her, that it's time to plan for life beyond their own.
What should be their golden years are consumed by worry over what will happen to their developmentally disabled adult children, incapable of living on their own, after they die.
There aren't enough spaces in New York's residential facilities for developmentally disabled adults to accommodate all the aging parents looking to secure future homes for their children. Often, no placement is found until after a death or other emergency. And that placement may be hundreds of miles away, worsening the trauma for adults who have rarely, if ever, been away from their parents.
"He is my joy, and there is nothing I wouldn't do for Greg," Germaine Scott said. "And if I had my druthers, I would outlive Greg so that I could see him safely laid to rest. But life isn't like that."
The shortage of residential placements is a growing problem nationwide, as parents like Germaine Scott find the demand far outpaces the supply. Turnover in residential facilities is scarce because people with developmental disabilities now live longer than ever before, thanks to better medical care and understanding of the diseases that impair cognitive ability.
Compounding the problem are baby boomers nearing retirement age who won't be able to care for their developmentally disabled children much longer. In New York, about a quarter of parents of such children are now over 60, according to research from the University of Colorado. Meanwhile, diagnoses — especially of autism spectrum disorder — have surged in recent decades, intensifying the demand.
New York's Office for Persons With Developmental Disabilities determines who is placed in the state's residential facilities by dividing the thousands seeking placement into three tiers: priority one, two and three.
The state's priority-one cases are emergencies — where a caregiver has died, or somebody has become homeless or is being abused. They also include so-called special populations — those leaving state institutions, being released from prison or aging out of residential schools for students with severe disabilities.
Priority-two cases are those that require emergency prevention — with caregivers' health failing, or risks of neglect or abuse — while in priority-three cases, neither the disabled adults nor their caregivers' health or well-being are in danger. Greg Scott is considered priority three.
The limited number of beds means priority-two cases are rarely placed, and even years spent on what the state once called a "waiting list" may not move them closer to placements.
"The term 'list' is, I think, misleading, because it's not as though you are waiting in a queue," said Wendy McCarthy, an association manager with the Developmental Disability Association of Western New York. "In fact, the name changed to a registry, so people would understand you're not taking a number in a line."
More than 130,000 New Yorkers with developmental disabilities receive services from the state, and about 40,000 receive residential support, according to the OPWDD. The agency says another 11,000 people have expressed interest in residential support, and it is working with 1,386 people of priority-two or priority-three status to find placements.
A report the OPWDD released in February estimated that there would be 1,711 priority-one cases in the coming fiscal year, and that 1,723 beds would become available. "The analysis of supply and demand shows that OPWDD has the existing resources needed to meet the anticipated residential needs of individuals identified as priority one," it concluded.
But this isn't manufacturing widgets. The agency's estimates are rough projections based on historical trends, and with so little room for error, many advocates are worried.
Even if the state meets the demand for priority-one placements, that only manages a crisis. It does nothing to prevent one.
As Steve Kroll, the executive director of the advocacy group NYSARC, put it: "If you haven't suffered yet, you are on the priority-two list."
Joan K. was 81 with emphysema, back pain, a heart-valve problem and an 88-year-old husband who had recently suffered a stroke. She knew she could no longer care for their developmentally delayed son Mikey, who is 57 years old, 5 feet 7 inches tall and 230 pounds and suffers from a seizure disorder.
Mikey, whose family asked that their last name be withheld because they have business before the state, had never lived away from his parents in their Yorkville home. Joan wanted to help her emotionally fragile son settle into a new home to ease the transition, her daughter Lori said.
There was a bed open at the ARC's Oneida-Lewis chapter in nearby Clinton, and Mikey had a couple of friends there. But Mikey was priority two. The state wouldn't sign off.
Joan begged OPWDD officials to bend the rules before there was an emergency. Everyone she spoke with was professional, sympathetic and consistent: There was nothing they could do. There were hundreds of families just like hers, they told her.
"Unfortunately, I'll have to be four feet under before he gets placed," Lori recalled her mother telling her one afternoon around Christmas.
"Don't say that," Lori had gently admonished.
Joan died of a heart attack less than two months later.
Mikey was told his mother was going to heaven, and Karen Korotzer, who runs the Clinton home, told his family she would ensure he made his way to the bed his mother had begged for.
He spent his first night in a respite home — a welcome option for many families, meant for temporary relief — but unable to cope, he acted out and was taken to the emergency room. The next night was his first in the Clinton home, and again, he acted out and had to be taken to the emergency room.
Two nights later, overwhelmed by the separation and anxiety, he lost control.
His brothers headed to the Clinton home to calm his nerves. When they arrived, the police were already there, putting a handcuffed Mikey into the back of a squad car.
Mikey was taken to the emergency room, his third trip in four days. Still handcuffed, Mikey — with a childlike understanding gleaned from his favorite television show, "Cops" — stroked the police officer's hand, apologized and begged forgiveness.
"If only he had transitioned when my mom was alive, he wouldn't have had to go through any of that," Lori said.
Residential care is one of the nation's longest-lingering public health problems. New York's battles over where and how to house the developmentally disabled have been shaped for half a century by what happened at the Willowbrook State School on Staten Island, an institution Sen. Robert Kennedy famously called a "snake pit" in 1965. Seven years later, a young investigative reporter named Geraldo Rivera, in his first big scoop, brought in hidden cameras to document filthy, naked children, moaning amid piles of their own feces.
Those images were seared into the public consciousness, and Gov. Hugh Carey soon announced he would move to empty the institution. A subsequent court order forced the state to deinstitutionalize and move residents into smaller, community homes, and in 1978, the OPWDD was created to implement the changes.
The state has been working ever since to reduce the number of New Yorkers living in institutions. When Rivera's report aired, more than 27,000 New Yorkers lived in them. Now, fewer than 1,000 do.
As the state moved people out, it became clear there weren't enough beds in smaller facilities to meet the growing need. In 1998, Gov. George Pataki allocated $500 million for a five-year program that aimed to build 4,900 new residential beds. That program exceeded its goal, building 5,075 beds in five years, and in 2004 was renewed to create another 1,900 residential opportunities over a decade.
That funding was discontinued in 2008, and a new emphasis was placed on providing services to parents who could keep their children at home.
Gov. Andrew Cuomo's administration has continued that approach, believing that with the right mix of supports — day programs, respite services, home care — more people could stay in their own homes and communities. The strategy: Build more supply, and reduce demand.
To that end, Cuomo has provided more funding for supportive individualized residential alternatives, which are homes capped at three people who receive some services but don't require 24-hour staff support and supervision. The state has also applied for Medicaid waivers that would make it easier for parents to care for their children at home.
The state's most recent budget allocated $110 million for new resources to help meet the needs of people living at home with caregivers, and transitioning from schools.
That compares with $10 million allocated toward building more residential facilities for priority-two and priority-three placements, far short of the anticipated need. Kroll said it would take at least 10 times that.
"There is a philosophical shift toward people with developmental disabilities living more like other people and less segregated," said Ann Hardiman, the executive director of the New York State Association of Community and Residential Agencies. "Families are having a hard time with it. Many families see group homes as the answer, and many of their sons and daughters probably need more secure housing."
Two bills in the Legislature seek to address the shortage of that housing. The first, sponsored by Sen. Kemp Hannon and Assemblywoman Aileen Gunther, would instruct the state to take caregivers' age into account in placing residents and bar it from automatically granting special populations priority-one status. The second, sponsored by Sen. Robert Ortt and Assemblyman David Weprin, would use settlement money from Wall Street banks to create a $500 million fund to build, renovate and support residential facilities.
Neither bill has moved out of committee or is likely to pass in the near future, which means the state appears set to continue to follow the path Cuomo has laid out.
That approach, which aligns with federal thinking, comes with unquestionable upsides. It helps the state comply with the Supreme Court's 1999 ruling that people have the right to live in the least restrictive environment. And it's far less costly to keep people in their own homes, and often far better for them. Many parents prefer to keep their children home, provided they are offered supports like respite programs and home health aides who can help bathe or feed them.
But what happens when those parents can no longer take care of their children, regardless of what the state provides? Where will those children go?
"You want to say to the state, 'I've done my part — aren't you supposed to help take care of him?'" Germaine Scott said. "We try to tell the Legislature, the governor: He's a citizen, too."
She doesn't know how much longer she'll be able to care for Greg. Maybe five years, maybe 10.
The love is easy. It's the life that is hard.
She still sings to him the song she sang to him as a baby — "I wish you love." It still brings a smile to his face and coaxes a guttural grunt from his lips. That's how they communicate, and she lights up when she hears that sound.
She takes Greg to the dentist, the doctor, the hospital. She checks to make sure his medication and dosage are correct. Once, an overworked nurse handed over the wrong medication. Scott caught the mistake.
"But when I'm not here—" She took a deep breath. "Who's going to make sure that's...?"
She didn't finish the thought.
David Weprin
New York State Assembly
Kemp Hannon
Aileen Gunther
Rob Ortt
nysarc
developmentally disabled adults