I've long enjoyed referring to Reading as "Zone 8", and one of the most significant developments in Reading's restaurant scene during my time away was this description becoming less and less of a joke. Reading's always been a chain magnet, but the latest wave of new and imminent arrivals has a distinct whiff of the capital about it: The Real Greek, The Botanist and Comptoir Libanais are already here; Pho, Honest Burger and Byron are on their way. A big Pret has sprung up just opposite the train station, too: by the time Crossrail gets here, people might alight at Reading and be unaware that they're not in Kansas (or possibly Camden) anymore.
The one I was most excited about was the arrival of Franco Manca. For years I've been complaining that Reading could do with a really good pizzeria to rival the likes of Bosco in Bristol or The Hearth in Lewes. Then I discovered Papa Gee and found that I didn't feel quite so deprived but even so, Franco Manca (along with the likes of Leon and Le Pain Quotidien) remained one of the chains I most wanted to see make it out west to Reading. I've been going to Franco Manca, in Brixton and Battersea, for many years and I've always loved their sourdough pizzas, gorgeous burrata and short unfussy wine list.
The space outside is nicely used and if the weather had been better I'd have been sorely tempted to eat in the sunshine, but I visited on an inclement weekday so I found myself waiting for a table to become available (in the spirit of another London trend coming our way, Franco Manca doesn't take bookings). I managed to nab a table in the corner of the room, nearest the window, which gave me a good look at the room. It's a big space: all square tables, wooden school-effect chairs and bare lightbulbs, the walls covered in what appeared to be upcycled pallets, no soft furnishings and nothing to absorb sound.
What this means is that, even tucked away in a corner, the experience was a cacophonous one. I'd come to Franco Manca with my friend Tim and the whole evening was marked by both of us constantly having to lean across the table and say "What?" "Pardon?" or "I'm really sorry, but I'm going to have to ask you to repeat that. Again." The irony: here we were in a room full of young chatty diners and I'm not sure I've ever felt more geriatric. It's the first time I've seriously considered taking an ear trumpet to a restaurant (although, depressingly, I doubt it will be the last).
The menu is a short one – a small range of starters (or "Bites") and seven pizzas, two without a tomato base. The specials board lists some extra starters, two special pizzas – one meat, one vegetarian – and an array of extra toppings. I was a bit confused by the flip side of the menu which talks about all of Franco Manca's ingredients but doesn't make it clear whether you can order those as extra toppings or not, but maybe I'm just getting old and finding hidden complications in a very simple menu (an unwelcome theme is emerging here: have you noticed?).
While we waited for our order to arrive, Tim and I enjoyed something from the compact and bijou drinks list. There are a handful of wines, two beers and one cider (described as "No Logo", presumably a tribute to Naomi Klein's late 90s anti-consumerist classic). I had the cider, which was pleasant – sparkling and cold but with a slightly agricultural hint. The waiter brought it over without a glass and I had to ask him to come back with one, but not before my request was met with a slightly vacant look. Perhaps all the hip gunslingers drink straight from the bottle (and, for that matter, can understand every word spoken by the person opposite them).
Tim, last seen on this blog enduring the culinary Vietnam of a trip to Cosmo, is a Beer Expert. He has forgotten more about beer than I've ever known (although that's not saying a lot: he probably forgets more about beer in a single day than I've learned in a lifetime). So I'm well used to him putting on his Serious Beer Tasting Face, taking a sip, knotting his eyebrows, smacking his lips afterwards and pronouncing it "okay, I suppose", as he did here.
"Of course, they say it's no logo but it's by Shepherd Neame", he added. "It might go better with the food, to be fair." I nodded sagely, pretending to understand what he was talking about – a look I've perfected over many evenings spent hearing Tim wax lyrical about the Citra hop (whatever that is: I thought it was a dance from the Twenties, but apparently not).
My starter was uncomplicated and delicious, a wooden board with four thick, generous slices of coppa and a ball of mozzarella perched on some salad. I yield to nobody in my love of mozzarella served before it's been ruined by heat – so cold, clean and fresh-tasting! – and this was a pretty joyous example. I also love coppa, beautifully marbled pork shoulder which I've always found more interesting than Parma ham (how I miss the days when you could buy it from the deli counter at Carluccio's). Again, this one was damned fine. And you could quibble about how this was a triumph of buying or assembly rather than of cooking if you really were so minded, but to me it was a triumph of eating, which is far more important. Decent value at six pounds, too.
"Well I'm not now." I said; later I looked back, and it appears that I do indeed always say that.
Tim was faced with something altogether more baffling. The specials board had described it as "Gloucester old spot baked sausage", which could potentially give you the impression that what turned up might resemble, you know, sausages. But the use of the singular, with hindsight, was a clue. Instead, what Tim got was a slab of sausage meat that had been baked with a tomato sauce and dolloped with what might have been crème fraiche. The sausage meat was lovely – coarse and shot through, I think, with a smidge of fennel. But it was an odd dish and I'm not sure Tim would have ordered it if it had been more accurately described (perhaps as middle class sausage McMuffin only without the muffin, or Millennial meatloaf). Half the fun of sausages is the contrast in texture between outside and inside (I like mine like mummified fingers, personally) and that was missing here. Tim looked enviously at my starter, and I gave him some coppa and mozzarella to apologise for ordering better than him. If anything, I think it made matters worse.
The pizzas took longer to arrive than I expected, which was no bad thing although it was characterised by a bit more ineffectual service. I'd ordered a dip for my crust (or "cornicione" as the Franco Manca menu likes to call it) and there was some general chaos about which one I'd gone for – pesto, since you asked – which even led to the manager having to come over and ask me what I'd ordered. She was quite brilliant, bright and personable – but if anything, that just highlighted that the rest of the service had been a bit… well… I'm struggling to find a more appropriate word than "gormless", so let's just leave that there.
If I won the battle of the starters, I think Tim did better on pizza. His was a pretty classic combination – tomato sauce, mozzarella, and (according to the menu) both dry and semi-dry chorizo. And it looked good, although I did have some reservations; maybe I'm just greedy but it felt a little light on chorizo and what chorizo there was was so unevenly distributed that it looked like it had been dropped onto the pizza from a great height by someone with their eyes shut. Again, I wondered if I just wasn't cut out for this new devil-may-care attitude and perhaps literally nobody else would be bothered by this. What can't be denied, though, is that it was tasty: the crust was bubbled, blistered and light, the base top notch.
"Can you tell the difference between the two types of chorizo?" I said to Tim as he hoovered up his final mouthful.
My pizza, by contrast, just didn't work. I went for one without a tomato sauce base and instead it came with yellow tomatoes, buffalo ricotta and spicy lamb sausage. It looked unbalanced to me when they put it down in front of me and it tasted unbalanced too: the tomatoes were sweet, the ricotta was sweet and although the sausage – something a bit like merguez – was genuinely fiery and delicious there just wasn't enough of it to counteract everything else. Again, everything looked assembled at random and in this case it made for quite an unattractive pizza, with the sausage unpleasantly reminiscent of droppings and the ricotta looking disconcertingly like cuckoo spit (hungry yet?). The pesto dip was an excellent idea but in execution it just lacked enough salt and parmesan to offset the oil.
On a previous trip to Franco Manco just after it opened I had been absolutely enchanted by a lemon and rosemary cake with Greek yoghurt and honey, which has to be one of the nicest things I've eaten this year. I tell you this because, in keeping with the rest of the evening, they had taken it off the menu for this visit. So we skipped dessert, cut our losses, paid up and beetled off to the pub. The bill came to just under forty-two pounds for two, without tip. Both pizzas, and this will give you a clue as to Franco Manca's popularity, clocked in at around eight pounds.
When I go for dinner on duty with a companion, I like to play little game at the end. We text our rating out of 10 to each other simultaneously, like some kind of digital gunfight, and compare notes. Tim's rating was nothing special: he wasn't impressed with Franco Manca. He said the food was good but not good enough to overcome the room and the service. He'd sooner go to Papa Gee, he said, and of course I felt a little bit proud of him for that. It quite outweighed his shortcomings when it came to describing chorizo, which after all is a niche skill in anybody's book.
It might surprise you, based on everything that's gone before, that I feel a little more kindly disposed to Franco Manco than Tim was. Restaurants are good at different things, and some restaurants can be good despite excelling at something which isn't necessarily my thing. And there is a lot to be said for Franco Manca if you're grabbing a quick meal in the centre of town, or you're on a budget, or if you really like pizza. Or if you're considerably younger than me (many people are, these days), wear a snapback indoors and don't mind raising your voice to have even a rudimentary conversation with your mates. Or, now I come to think of it, if you want to eat somewhere good in the Oracle which isn't Cote. The pizza, as long as you pick the right one, is good enough to overcome a multitude of sins, and next time I go I'll stick to the tried and tested classic of anchovies, olives, capers and basil. Personally, I can see myself heading there at lunchtime on a sunny day, or having an early dinner there before ambling off to the cinema or Tuesday Music Club at the Global Cafe, full and happy, ear trumpet stowed away in my satchel.
Last week I took part in a live Q&A on Twitter about the Reading Fringe. It's an amazing Reading institution, now in its fifth year and bigger than ever with 72 shows running across 14 venues over 5 days. I was more than happy to support it by answering questions for an hour; obviously some people wanted answers to the burning questions of the day (my favourite flavour is salt and vinegar, thanks for asking) but the best question I got asked was this – where should I eat before going to take in a show at the Fringe? It's an excellent question, and I dashed off a few quick responses, but the more I thought about it the more I thought it might make a useful feature for those of you attending a cultural event in Reading for the rest of this week. So here goes!
Many of these shows start at 7 or 7.30, so you need to find somewhere nearby that serves decent food and can feed you and have you out the door sharpish. Pepe Sale, as a restaurant right next to the Hexagon, has an impeccable pedigree of doing this so is well worth considering. It's not the most attractive interior in the world but you probably won't have the time to fully appreciate that, especially if you're concentrating on the food. If you're in a rush the pasta dishes are always a good bet (I'm a particular fan of the tagliolini with smoked salmon, saffron and cream).
Failing that, Bluegrass is another excellent option and has the additional benefit that you pay up front so it's easy to scarper afterwards without having to flag someone down to settle the bill. When I first went it was all about pulled pork and brisket but the menu definitely has other interesting choices including the Southern fried chicken and most notably the slow cooked beef brisket chilli – watermelon slices and all – which has become my go-to dish there. Lastly, Bhoj is in its new home a couple of doors down from Pepe Sale and does some of Reading's finest Indian food. Karahi lamb is my favourite choice here, although ordering from here prior to a packed performance might not be the most sociable thing you could do.
Oh, and don't go to Smokin' Billy's to eat. You'd be better off grabbing a Pizza Express and eating it in the garden of the Allied Arms.
Sapana Home is still often my choice for a quick town centre meal and it's a great place for pre-theatre because if you get there bang on six o'clock you're likely to eat brilliantly and still make your show. I've written about the place so many times that I'm in danger of getting repetitive, but really, have any of the pan fried chicken momo, the samosa chaat, the chicken fry and the chow mein and you'll have an absolutely fantastic meal. Sapana was my restaurant of the year last year and is still a favourite of mine. Surprisingly good for kids, too: my friend's 10 year old son is a massive fan of the momo and can manage all 10 in a single sitting. Attaboy.
Some of the shows at the Dome are mid-afternoon and for those Shed and Kokoro offer good lunch options. Shed is great for kids, if you're going to one of the kids' shows there, and does a great array of sandwiches and salads (and the Top One – chorizo and cheese and jalapeno – remains one of the best sandwiches you can eat in the 'Ding). Kokoro is newer, an offshoot of a small chain, and goes fantastic tubs of crispy chilli chicken or spicy thigh meat curries with rice or noodles or a range of sushi. Only a few tables, but again perfect for a quick meal where you rush in and out.
You can judge all you like, but I also have a soft spot for the Nando's on Friar Street. Butterflied chicken breast, medium, with spicy rice and macho peas (or corn on the cob if you absolutely must) and garlic piri-piri on the side. Have a spot of sangria while you're at it, because I always find it makes me far more artistically receptive: after a whole jug I've even been known to enjoy an episode of Sherlock.
Oh, and don't go to Cosmo. Duck in a Yorkshire pudding is all well and good, but your digestive system will pay a terrible price the next day.
The Oracle is not my favourite place to eat, and there's only one show here (live music at 12 and 3 from Lisa Zimmerman who has the tough gig of interesting Oracle shoppers in German opera with a pop twist: good luck with that, Lisa) but even here you can have a decent quick bite to eat. If you're keeping it old school you could do a lot worse than a burrito from Mission with black beans, shredded slow-cooked beef, salad, guacamole and smoky chipotle sauce. But if you want to try one of the newcomers, Franco Manca does very good sourdough pizzas with splendid crusts that are cooked quickly in the blisteringly hot oven. Try and keep enough time back for the rosemary cake with Greek yoghurt, you won't regret it.
The easiest choices of all, these: round this part of town Bakery House is almost the only show in town. My last meal there was a little disappointing but it's the only bad meal I've ever had there and I still have faith in them to deliver gorgeous Lebanese food quickly in a nice unpretentious setting. If you're in a hurry for a show you might be better off ordering plenty of small dishes to share in which case the rich glossy houmous topped with pieces of roasted lamb, the amazing falafel, the little succulent maqaneq sausages and the halloumi stuffed pitta bread are all worth a go. And if you have a little bit longer I only have three beautiful words to say to you: boneless baby chicken.
I reviewed the Lyndhurst recently and it's the perfect spot for a show in that area, especially if you're watching something at South Street. The menu changes too regularly for me to be able to make too many recommendations but you can't go far wrong and at the very least you should consider the pink pickled eggs (the distinctive colour coming from beetroot) with a hint of star anise, the Scotch egg or the dead good fish and chips.
Anyway, I hope this is useful and that you seriously consider taking in a show over the next week or so, whether it's stand-up, gig theatre, experimental theatre, music, chap-hop or (because Britain's Got Talent suggests at least some people like this sort of thing) dance. The Fringe's website is here, and tickets can still be bought in advance for the majority of the shows. Maybe I'll see you at something: I fancy going to watch All We Ever Wanted Was Everything, and I might go get squiffy at the launch party tomorrow night. I'll be the one in the Mexican wrestling mask.
You weren't meant to be getting a review of The Three Guineas this week. My companion for this week's review was my friend Izzy, a veritable girl around town who I've known for yonks, and when I gave her a free choice of all the establishments on my to do list she went – rather to my surprise, to be honest – for the Crown On The Bridge, the pub on the edge of Caversham which has recently relaunched with a menu largely revolving around hot dogs and bangers and mash.
Despite this being a quixotic choice in the middle of a summer as hot as balls, I was happy with it. I figured I could meet up with Izzy, hear stories of her latest exploits on Tinder or Bumble (although based on her recent experiences I think she may have accidentally merged them into a single app called Tumble populated exclusively by a freakish parade of emotionally stunted men) and work in a few jokes about Izzy going on a sausage hunt. Really, it was too perfect: she could be Carrie Bradshaw, we'd have a good old gas and I'd get a review into the bargain (I'll leave you to guess whether I'm more like Miranda, Samantha or indeed Stanford Blatch).
The day before the review, disaster struck: Izzy had had a good week at Weight Watchers and unlike most people, who would fall on a plate of sausages like a hungry beast to celebrate, this meant she wanted to be Sensible. Could we go to The Three Guineas instead, she asked? It has a very tempting looking poached salmon and vegetable dish. Leaving out the fact that, in my book at least, there's no such thing, I agreed immediately. Are you pissed off with me? she asked. Of course not I replied, mildly pissed off. She knows me well enough to know I was fibbing.
When they first announced that The Three Guineas had protected status as part of the project to build the new station I was surprised. I'd always thought of it as a pretty skanky pub – with a handsome exterior, admittedly, but still not one deserving special treatment. I turned up on a warm day to review it and there were people at most of the tables outside soaking up the sunshine and drinking something fizzy and yellow (so, in that respect at least, very much like its previous incarnation).
But going inside it was clear that the refurb had been done very nicely indeed – the pub was broken up into sections, each with a slightly different feel, but done in a way where nothing was jarring. I especially liked the upper area with a tiled floor and stools, reminiscent of a railway brasserie somewhere much more glamorous and continental, and the dining area with its fetching deep red button-backed booths. I installed myself there, because it seemed to be the main part of the pub which did table service.
To my relief when Izzy came in, resplendent in hipster glasses and a ironically retro Fleetwood Mac t-shirt, she announced that she had eaten very little all day and was keen to make up for lost calories. I was far too pleased by this to say anything petulant about sausages (although I can't say it didn't cross my mind) so I bit my tongue and we scoured the menu to try and figure out how to best attack it.
I must say, I found the menu a bit uninspired, especially the main courses. It had the name of the pub's head chef on it, but I'm not really sure why because I didn't see much there – fish and chips, shepherd's pie, burger, curry – that showed any signs of identity, personality or distinctiveness. More interesting was the array of nibbles around the four pound mark, which I assumed were small plates slightly smaller than a conventional starter. That was my excuse for us ordering three of them to share, and I'm sticking to it.
Cauliflower pakora was probably the nicest of the nibbles we ordered – beautifully cooked florets, still with a little bite, and a light and crunchy batter. In a theme that was to continue all evening, however, it wasn't quite what you'd expect it to be from the menu. Instead of many small florets these were big old buggers, and the "almond coronation mayonnaise" they came with was more like a curry dip. As so often with these things, there wasn't quite enough of it. Less successful, although still very tasty, was the black pudding Scotch Egg. "Not as good as the Lyndhurst's" was Izzy's verdict and I had to agree – it wasn't at all bad but it was decidedly subtle, especially where the black pudding was concerned (I found it almost undetectable). Most surreally, the "popcorn chicken" was nothing of the kind. I was expecting an upmarket take on KFC and what I got instead was tasty, coated and seasoned pieces of chicken but with absolutely nothing about them that would make you think "popcorn". They came with a mayonnaise which was meant to have tarragon in it, but I think the tarragon had gone the way of the popcorn.
Lots of quibbles there, but oddly I really enjoyed all the small plates despite the missteps and false advertising. The worst thing about them, though, was how much they made me look forward to the main courses, because that turned out to be the biggest piece of false advertising of all.
My main course sounded amazing on paper: "braised West Country shoulder shepherd's pie". It stood out on the menu, begging to be ordered, and the least I could do was oblige. What turned up, though, went past mediocre to verge on insulting. The ratio of filling to topping in a dish is a debate people could have all day. It can be dish dependent, too: if you gave me a rhubarb crumble that wasn't at least fifty per cent topping, I'd be most disappointed. But, whichever way you want to look at it, a shepherd's pie which is eighty per cent mashed potato isn't going to impress anybody in their right mind. Surely this isn't just me?
I didn't realise this at first, so I kept taking forkfuls of the mash hoping to hit lamby paydirt, but lamby paydirt never came. When I finally scraped the bottom, literally and metaphorically, it was a thin layer of lamb bulked out with diced carrots which tasted of very little. The spring greens which came on the side were sorry, thin, lukewarm things. Izzy's menu said that this came with red wine gravy, my menu didn't: the kitchen clearly had my menu rather than hers. The whole thing cost fourteen pounds and had me ruefully remembering the kind of food that money got you in the Lyndhurst. Instead I had mash, cold cabbage, a few cubes of carrot, some strands of lamb and the unshakeable feeling that they'd seen me coming. They do a better shepherd's pie in M&S for a fiver. I found myself wishing I'd ordered the poached salmon, and that's a profoundly sorry state of affairs.
Izzy, after all that, went for the sweet potato, chickpea and spinach curry. It came with flat dippable naans and was topped with a splodge of raita. I tried it and didn't mind it but it was hard to get excited. It tasted of the sweetness of mango chutney more than the heat of spice, and although I quite enjoyed my mouthful I wouldn't have wanted to wade through a whole portion of the stuff. Was it better than something you could pick up in a Wetherspoon's? I doubted it, somehow. Izzy liked it though, at least up to the point where I leaned over conspiratorially and said to her "I'm never happier than when a chickpea's in my mouth". That got a grimace, and no doubt a mental note not to come out on duty with me again.
Drinks, by the way, were pretty bog standard and inoffensive. I've read a fair few people complaining about the price of pints in the Three Guineas, but they have to recoup their outlay somehow and I fear it's not long before Reading crosses the Londonesque Rubicon of five pounds a pint and never looks back (in fact, apparently the Thirsty Bear has beaten everybody else to it). I had a perfectly pleasant pint and a half of Cornish Orchard (four pounds eighty-five a pint, in case that makes you wince) and Izzy had a Hendricks and tonic followed by a Diet Pepsi. She specifically asked for cucumber in her G&T and when it arrived the cucumber was a few wispy strands which had presumably gone through a spiralizer. The overall effect was more like algae: truly random stuff.
Service for the first half of our meal was from a young chap who seemed genuinely terrified every time he approached our table. I don't know if it was his first day, or if he was worried about dropping something – an understandable concern based on how he tried to clear our starter plates away. Maybe he was just struggling to look Izzy in the eye: I'm told some gents find this on the difficult side. For the second half of the meal though our waitress was fantastic – likeable, enthusiastic and engaging, a proper people person ("it's so nice to look after dining customers", she told us, "because otherwise I just end up going from table to table picking up empty glasses"). She managed to talk us into ordering dessert too, although this gave The Three Guineas another opportunity to prove that the only consistent thing about them was their inconsistency.
Izzy ordered the chocolate brownie with vanilla ice cream. Now, I have a problem with this because I've always thought it's a cake rather than a dessert. It might be that the kitchen at the Three Guineas agrees with me, because what turned up couldn't really be described as a cake. It lacked the essential – to me, anyway – characteristic of having been – what's the word? – baked. Instead what turned up was a vaguely rectangular wobbling slab of cake mix. If they'd tried harder it would have been a brownie, but then if I'd tried harder I wouldn't have got a C in GCSE drama; you've got to stop making excuses eventually. "It's very nice", said Izzy, "but it's just goo".
My ice cream was three scoops, but the one on top was significantly smaller than the other two, like they'd given up partway through: if I'd taken the same approach as the kitchen, this review would abruptly stop here. Again, it's a real pity because the ice cream was fantastic. It's from Laverstoke Park Farm and had all the rich silkiness I associate with them – based, admittedly, on many a happy afternoon spent devouring their buffalo mozzarella. I loved the chocolate (what there was of it), I adored the salted caramel and I admired more than enjoyed the orange chocolate chip. But overall the ice cream was even nicer, I would say, than Tutti Frutti – especially in terms of texture. Even then, it rankled that the portion control was so haphazard and, even more oddly, when the bill arrived they'd decided to charge separately for each scoop, making it more expensive. The whole meal came to £64, not including tip.
As Izzy and I strolled across Forbury Gardens, heading to the Retreat for a post-meal debrief, we chatted about the meal.
Probably is about right, I think. I could see myself stopping there with friends for drinks, or popping in off the train and just wolfing down some of those small dishes. But I keep coming back to the mistakes, and god knows there were plenty. A shepherd's pie which could almost have been made without the involvement of a single shepherd. A brownie which had never seen an oven. Cucumber like algae. Popcorn chicken which gave no clue as to how it got the name. I'm tempted to be generous to the Three Guineas because they've breathed life into a lovely old building, the interior looks great, and the service at the end was as good as any I've had in far more illustrious places.
But then I think about the money sunk into the place, and the prime location they have and I think that the food, overall, was just lazy. I keep coming back to places like The Lyndhurst, which get this stuff right and put proper thought into their food. And The Lyndhurst is flourishing despite not having the luxury of a captive, transient and (let's be honest) possibly inebriated clientele to rely on. Why would I go to The Three Guineas when I can go there? So all in all I can't recommend The Three Guineas, and that's a real shame. Unless and until they sort out their food, they're going to be wasting one of their best assets clearing glasses from tables, and Reading will – in some respects at least – waste one of its most attractive buildings.


text:
The Equity Method for Cash Dividends
By Eric Bank, MBA, MS Finance
How to Report Equity Investments on a Balance Sheet
What Causes Changes in Stockholder Equity?
How to Report Corporate Investments in Stocks and Mutual Funds
GAAP Accounting Rules on Unrealized Capital Gains
What Effect Does Declaring a Cash Dividend Have on Stockholders' Equity?
Dividends are those delightful distributions of cash you receive from your shares of stock and mutual funds. Corporations also can receive dividends by owning dividend-paying stock of other corporations. The accounting method an investor corporation uses to record dividends received from an investee -- the business in which it has invested -- depends on how much investee stock the investor owns.
The equity method assumes that the investor has some control over the actions of the investee. Generally accepted accounting principles assume that an investor has enough control to warrant the use of the equity method if it owns from 20 percent to 50 percent of the investee's common stock. However, the investor may avoid the equity method if it can prove to the satisfaction of the Internal Revenue Service that such control is an illusion. For example, the investee might regard the investor with hostility and disregard the investor's advice. The investor may even formally agree to give up voting rights on the investee stock to assert that it lacks influence.
Corporations distribute dividends from the equity account called retained earnings, which records the accumulated profits of the company. Dividends are not tax deductible to the payer; they represent the conversion of corporation equity to investor income. This conversion reduces the total equity of the corporation, which reduces the value of each share of common stock. For example, if an investor owns $1,000 worth of stock that pays a $50 dividend, the stock's post-dividend price will drop, reducing the value of the shares to about $950. An individual would record the $50 as dividend income. A corporation using the equity method would not.
Purchases and Income
Under the equity method, an investing corporation creates a noncurrent asset account with an initial balance equal to the cash paid for the investee's shares. Every quarter, corporations announce their income or losses for the period. An investor corporation adjusts the carrying value of its investment by its proportionate share of investee profits and losses. For example, if an investing corporation owns 25 percent of the investee's common stock, it increases the carrying value of its investment by $250,000 if the investee reports earnings of $1 million for the period. The investor records the gain on its income statement and reports the new carrying value of its investment on its balance sheet.
Dividend Treatment
Investors do not treat dividends as revenue under the equity method. Instead, the investor subtracts the cash dividend amount from the investment carrying value. This treatment recognizes that the value of the investment has decreased by the cash distribution. Since the investor immediately records this effect on its balance sheet, it would constitute double counting to also book the dividend as revenue. Should the investor sell sufficient shares to drop its investment percentage below 20 percent, it could adopt the cost method or fair value method. The investor would then book dividends as revenue. If the investor increases its ownership percentage above 50 percent, it would treat the investee as a subsidiary and use a consolidated accounting treatment.
McGraw Hill: The Equity Method of Accounting for Investments
Seattle Central Community College: Lesson 14 -- Dividends and Retained Earnings
Dividend: Dividend Dates
Accounting Tools: What Are Dividends?
Accounting Tools: The Equity Method
Social Science Research Network: Dividend Policy at Firms Accused of Accounting Fraud
Based in Greenville SC, Eric Bank has been writing business-related articles since 1985. He holds an M.B.A. from New York University and an M.S. in finance from DePaul University. You can see samples of his work at ericbank.com.
Accounting for Increase in Ownership of Subsidiary
What Factors Are Used to Determine if the Equity Method of Accounting Is Appropriate?
Equity Method Vs. IAS in the US
What Are the Equity Method Journal Entries Typically Recorded by a Parent Company?
Cost Method & Equity Method
Difference Between the Full Equity & Partial Equity Method
Differences Between Cost Method & Equity Method
Journal Entries in the Equity Method of Accounting for Investments
Financial Statement Consolidation Rules
1 Accounting for Increase in Ownership of Subsidiary
2 What Factors Are Used to Determine if the Equity Method of Accounting Is Appropriate?
3 Equity Method Vs. IAS in the US
4 What Are the Equity Method Journal Entries Typically Recorded by a Parent Company?

redpajama_set_name: RedPajamaCommonCrawl


text:
'use strict';

function noop() {}

module.exports = noop;

redpajama_set_name: RedPajamaGithub


text:
Q: How to read and split the data without using numpy or pandas in Python? I have data of this form
34950388,"Bodycology Scarlet Kiss Fragrance Mist, 8 fl oz","
Turn heads
with our intoxicating fragrance made with rich pomegranate, luscious peach
and warm vanilla. Be confident, and you're sure to be a showstopper!

","Bodycology Scarlet Kiss Fragrance Mist, 8 fl oz:

For
a splash of fragrance and energy, spritz lightly on wrists, neck and
shoulders.
Top Notes: Juicy Pomegranate, Peach Skin, Macintosh
Apple
Middle Notes: Red Peony, Osmanthus, Marshmallow Creme
Dry
Notes: Rich, Vanilla Rum, Oakwood, Scarlet Musk
",None,,

I want to read this data and split it based on the commas in text such that my output after splitting will be:
34950388

"Bodycology Scarlet Kiss Fragrance Mist, 8 fl oz"

 "
Turn heads with our intoxicating fragrance made with rich
 pomegranate, luscious peach and warm vanilla. Be confident, and you're
sure to be a showstopper!
"

"Bodycology Scarlet Kiss Fragrance Mist, 8 fl oz:

For
a splash of fragrance and energy, spritz lightly on wrists, neck and
shoulders.
Top Notes: Juicy Pomegranate, Peach Skin, Macintosh
Apple
Middle Notes: Red Peony, Osmanthus, Marshmallow Creme
Dry
Notes: Rich, Vanilla Rum, Oakwood, Scarlet Musk
"

None

How I can do this without using any library(Numpy, Pandas) from Python?

A: You can split by commas not enclosed by quotes using regex:
,(?=(?:[^"]*"[^"]*")*[^"]*$)

Assuming your data is text, then using the re module and re.split:
import re
for line in re.split(',(?=(?:[^"]*"[^"]*")*[^"]*$)', text):
    print(line)
    print()

Which outputs:
34950388

"Bodycology Scarlet Kiss Fragrance Mist, 8 fl oz"

"
Turn headswith our intoxicating fragrance made with rich pomegranate, luscious peach and warm vanilla. Be confident, and you're sure to be a showstopper!
"

"Bodycology Scarlet Kiss Fragrance Mist, 8 fl oz:

For a splash of fragrance and energy, spritz lightly on wrists, neck and shoulders.
Top Notes: Juicy Pomegranate, Peach Skin, Macintosh Apple
Middle Notes: Red Peony, Osmanthus, Marshmallow Creme
Dry Notes: Rich, Vanilla Rum, Oakwood, Scarlet Musk
"

None

redpajama_set_name: RedPajamaStackExchange


Peugeot has introduced Spice Cubes, an exclusive collection of spices curated by the company.
The Spice Cubes come packaged in square glass jars with colorful labels that describe the flavors inside. Company officials said the spices "add new dimensions to home cooking" and are giftable on their own or combined with a Peugeot mill in a gourmet gift basket.
The small jars are 2.75-inches tall and the large jars are 4-inches tall. Spices include a wide variety of flavors including pepper, salt, nutmeg and other spices from exotic locales.
The new Peugeot Spice Cubes will be available for shipping September 2018, with suggested retail prices ranging from $8 to $15.


text:
Q: Using smart card certificate in Windows service application I have .net 5 Web api application hosted as Windows service.
Application is using X509 certificate from a smart card.
Certificate is used for http authentication for a remote service.
Certificate is automatically installed in Current User/ Personal store, and I can get a certificate when an application is started by using current user account.
Since Windows service is using LOCAL SYSTEM account, a certificate is not available for use.
My current code works like this:

*

*load certificate from store,

*set cng property with PIN,

*use certificate.

This code works fine when the app is being run under current user account.
Smart card can return a certificate in DER format, but I cannot use it for http request - the only way to successfully use it is when a certificate is loaded from a store.


text:
E V E N T R O O M S F O R H I R E
<< previous Dia 1 of 22 overview next >>
CONTENTS Argumentum....................................................................9 1. Caracal – History and Present.................................11 1.1. History and legend.........................................11 1.2. Appeal to illustration memory of former Caracal...........................................................20 1.3. Nowadays and prospects...............................36 2. Museums and Memorial Houses ...........................51 2.1. Romanaţi Museum.........................................51 2.2. "Marius Bunescu" Fine Arts Section.............71 2.3. "Iancu Jianu" Memorial House......................80 2.4. "Radu Şerban" House....................................89 2.5. "Virgil Carianopol" House............................91 3. "Constantin Poroineanu" Park– a natural monument ennobled by art monuments..................................95 4. Monuments and statues........................................109 4.1. Heroes' Monument......................................109 4.2. Gratitude Monument....................................115 4.3. 1848 Revolution Monument........................118 4.4. Financial Administration Heroes' Monument....................................................121 4.5. Monument in Gratitude for teachers............123 4.6. Monuments from Heroes' Cemetery...........125 4.6.1Unknown Hero's Monument.......... ........127 4.6.2.Soviet Heroes' Monument.....................132 4.7. Statues..........................................................135 4.7.1. Mihai Viteazul's Bust............................135 4.7.2. Toma Ruşcă's Bust................................136 4.7.3. Mihail Bibian's Bust..............................137 4.7.4. C-tin Daniel Rosenthal's Bust...............139 4.7.5. George Enescu's Bust............................140 4.7.6. Nicolae Bălcescu's Bust........................141 4.7.7. "Ceres" Statue.......................................142 4.7.8. Memorial Cross.....................................143 4.8. Monuments and Statues located within Military Units......................................................144 4.8.1.Gheorghe Magheru's Statue...................144 4.8.2. No 19 Romanati II Regiment Heroes' Monument..............................................145 4.8.3. Heroes'Monument.................................146 4.8.4. Tudor Vladimirescu's Bust....................147 4.8.5. Crucifixes...............................................148 4.8.6. Memorial Plaques..................................150 4.9.Funeral Monuments of Art from Cemetery No 1............... .............................................153 4.9.1.C-tin Pleşoianu's Funeral Monument....154 4.9.2.Ştefan Caracaş's Funeral Monument......155 4.9.3. Cesianu Family's Funeral Monument...156 4.9.4. Nicolae Bibian's Funeral Monument......157 4.9.5.Teodor Stamatopol's Funeral Monument.158 4.9.6. Jianu Family's Funeral Monument..........159 4.9.7.Angelica Prejbeanu's Funeral Monument.................................................160 4.9.8.Iulius Mariani's Funeral Monument.........161 4.9.9. Cleopatra Aqhille Comăneanu's Funeral Monument.................................162 4.9.10.Ozun Dumitru Lorel's Funeral Monument..............................................163 4.9.11.Teodor and Nicoliţa Oroveanu's Funeral Monument..............................................164 4.9.12.Marioara A.Popa's Funeral Monument...............................................165 5. Historic Monuments of Art and religious architecture........................... ..............................167 5. 1. Princely Church..........................................167 5. 2. "Sfânta Treime" Church.............................177 5. 3. "Adormirea Maicii Domnului" Church......179 5. 4. "Toţi Sfinţii" Church..................................183 5. 5. "Sfântul Nicolae" Church...........................187 5. 6. "Sfântul Ioan Botezătorul" Church............ 191 5. 7. "Sfinţii Apostoli Petru and Pavel" Church.194 5. 8. "Sfântul Vasile" Church.............................197 5. 9. "Buna Vestire" Church...............................200 5.10."Sfântul Ilie" Church..................................203 5.11."Sfinţii doctori fără de arginţi" Church......205 6. Historic Monuments of Architecture.....................207 6.1. The National Theatre...................................208 6.2. The Administrative Palace..........................211 6.3 The Palace of Justice...................................213 6.4. Nicolae Titulescu's House..........................215 6.5. "Romanaţi" Bank Establishement...............218 6.6. The Fire Tower............................................220 6.7. Ciurescu's House.........................................221 7. Modern Architecture Monuments........................ 223 7.1. The Military Center.....................................223 7.2. The Culture House.......................................227 7.3. The Summer Theatre...................................228 7.4. The Polyvalent House..................................229 7.5. Other Modern Architecture Monuments......231 8. Addresses and Useful Informations..................... 9. Bibliography........................................................237 Epilogue..................................................................241 Legend......................................................................243 Caracal Map............................................................244 Argumentum Even if there are only a few who believe that within the activity of protection of national cultural patrimony under its different aspects, the most important thing is the scientific capitalization and, implicitly, journalistic, especially offered from the viewpoint of tourism. That is exactly what the authors of this volume which without being experts in the area, and accomplished with scientific acrimonious, offer this great volume of work with nervousness and filled with worthy passion and admiration, realize, a definitive book for Caracal municipality. They present all remarkable objectives and realizing a perfect panoramic of an important locality from Oltenia, a region geographical and historical well documented. In 1831, Caracal City counted 963 houses, being the second largest city from Olt region having important people, which, in 1837 had good time at parties shooting, here are today two military staff reused to "produce" a volume that will surely have a great echo effective than the past-time shots. The book preserves what is most beautiful, important and re-echo from monumental history and the present of this plain city, that beyond anecdote that have its flavor, is a lively presence from all the point of view, inclusive cultural, under nowadays leaders' wand. But to be able to look into the future, we need to understanding our past and especially, to preserve everything that is valuable and definitive for us, but also for those friendly, who will come to visit our homes, after European integration. Also from this point of view, I believe that the volume dedcated to the presentation of Caracal City, included in a modern language as English, represents a model for all of us but also a huge achievement for Caracal community, that entirely nowadays blessed this place where lives in Romania. On more time, now and here, the ones which represent it are: colonel (r) eng. Ion Marin and colonel (r) eng. George Bănică, authors of this volume, as well as those which made their utmost for publishing it under exceptional graphics and printing conditions and which together represent Caracal City Hall and Caracal Town Council. Prof. Post-graduate Dorin Teodorescu Executive manager of Olt Department for Culture, Cults and National Cultural Patrimony


The Sukhothai Shanghai, a contemporary lifestyle hotel conveniently located at HKRI Taikoo Hui in the vibrant Jingan district, is scheduled to open in April. An inspired work of design by the internationally-acclaimed Neri & Hu Design and Research Office, the 201 room luxury Sukhothai Shanghai hotel marks the first foray into Mainland China's hospitality scene by the prestigious Sukhothai Hotels & Resorts.
A member of Small Luxury Hotels of the World, The Sukhothai Shanghai comprises 170 tastefully designed guest rooms and 31 well-appointed suites. Featuring natural materials including the environmentally-friendly diatom-silica clay wall, which is highly effective in air purification, humidity regulation and sound absorption to create a healthy and pure peaceful environment. Ranging from 44 to 172 square-metres, the guest rooms are among the largest in the city. Designed for comfort and convenience, each guest room and suite comprises a spacious bathroom with organic amenities from Australia, 55" or 65" high-definition television with Sonos sound bar and on-demand access to an array of media and infotainment content through IPTV and satellite TV, along with thoughtful extras such as advanced in-room control technology with intuitive interface, wireless high-speed internet connection, and in-room refreshment and wine bar.
Vibrant and eclectic, The Sukhothai Shanghai's five inspiring dining venues are poised to become the city's dining destinations. Alongside the Michelin-starred master chef Theodor Falser, chef de cuisine Stefano Sanna takes the helm of the urban Italian restaurant La Scala, serving fresh to-order contemporary Italian cuisine with seasonal ingredients, paired with a fine selection of Italian boutique wines. All-day-dining restaurant URBAN Cafe indulges guests with authentic Southeast Asian, Western and Oriental cuisines under the leadership of executive chef Marcus Ng. URBAN Lounge at The Sukhothai Shanghai offers a sophisticated collection of premium gins and tonics, a herb trolley with over 15 infused fresh herbs to be served with premium teas, all complemented by live jazz in the evening. A bistro by day and a lively bar by night, The ZUK Bar is the best location to enjoy simple modern Nordic cuisine and artisanal cocktails by our resident mixologist Vincenzo Pagliara. Modern café Beans & Grapes serves a healthy selection of quality light fare and beverages during the day, and Asian-inspired tapas paired with wine by the glass from sundown. The second floor is home to the Grand Shanghai Ballroom, along with six multi-purpose function rooms, spanning a spacious 450 square-metres. Crafted for exquisite social and corporate events, conferences and exhibitions, the meeting facilities are equipped with high-definition widescreen displays, full-range quality acoustics and lighting effects, all efficiently operated from an intelligent iPad master control. The Pantry is a new concept offering event delegates a communal space to relax and socialise during refreshment breaks.
The health and wellness facilities at The Sukhothai Shanghai include a 198-square-metre Fitness Studio complete with state-of-the-art equipment and a separate studio for yoga, Pilates and group exercise. Guests can also take advantage of the 25-metre heated indoor pool, sauna and steam room. The Retreat Spa offers a range of Southeast Asian healing therapies and signature wellness programmes. A new lifestyle landmark, The Sukhothai Shanghai brings together sophisticated design, tasteful interiors, an elegant ambience, thoughtfully-curated facilities and attentive hospitality. Created for discerning travellers, the hotel features an alluring collection of natural materials and textures in soothing neutral tones, enriched by thoughtful details. The hotel also boasts a curated selection of over 30 artworks featuring local and international artists, and a stylish set of uniforms designed in collaboration with students from the respected Raffles Design Academy. With a passion for genuine hospitality, the new hotel continues Sukhothai's service philosophy of offering an intelligent approach to deliver personalised service and enrich the experience of guests visiting one of Asia's most cosmopolitan cities.
"Having established The Sukhothai Bangkok as one of Asia's most iconic properties, we are excited to open the brand's second property in Mainland China," says Marcel N.A. Holman, general manager of The Sukhothai Shanghai. "The Sukhothai Shanghai has a unique, individual character inspired by the dynamics of the city, authentically reflected in the design and amenities thoughtfully-crafted by our dedicated team. I am confident The Sukhothai Shanghai will become 'A Place Apart' in the energetic city of Shanghai".


text:
Public Release: 28-Jan-2015
NASA panorama of 2 Southern Indian Ocean tropical cyclones
IMAGE: This MODIS instrument panorama shows Tropical Cyclone Eunice (left) and Tropical Cyclone Diamondra (right) in the Southern Indian Ocean on Jan. 28, 2015. view more
Credit: Image Credit: NASA's Goddard MODIS Rapid Response Team
The MODIS instrument that flies aboard two NASA satellites captured images of Tropical Cyclone Diamondra and Tropical Cyclone Eunice in the South Indian Ocean, and two separate images were combined to make one panorama of the two storms.
The Moderate Resolution Imaging Spectroradiometer or MODIS instrument flies aboard NASA's Aqua and Terra satellites. Those satellites fly in formation behind each other as the circle the Earth. An image from the MODIS instrument aboard each satellite was used to create a panorama from January 28, 2015 at 08:30 UTC (3:30 a.m. EST) showing both storms. Tropical Cyclone Eunice is the more powerful of the two storms and is west of Diamondra.
On Jan. 28, 2015 at 0900 UTC (4 a.m. EST), Tropical cyclone Diamondra was centered near 19.2 south latitude and 79.3 east longitude, about 827 nautical miles (951.7 miles/1,532 km) south-southeast of Diego Garcia. Diamondra was moving to the east-southeast at 9 knots (10.3 mph/16.6 kph) and had maximum sustained winds still near 45 knots (51.7 mph/83.3 kph) as they were on Jan. 27. Forecasters at the Joint Typhoon Warning Center (JTWC) expect the storm to intensify to 55 knots (63.2 mph/101.9 kph) before running into conditions that will weaken it quickly. JTWC expects those conditions to dissipate the storm in three days.
Tropical cyclone Eunice is the powerhouse of the two storms with maximum sustained winds near 85 knots (97.8 mph/157.4 kph) at hurricane force. JTWC forecasters expect Eunice to continue strengthening over the next couple of days and peak near 125 knots (143.8 mph/231.5 kph) before weakening.
It was centered 622 nautical miles (715.8 miles/1,152 km) southwest of Diego Garcia near 14.2 south latitude and 64.8 east longitude. Eunice was moving to the southeast at 4 knots (4.6 mph/7.4 kph).
Neither storm threatens any land areas.
NASA's Goddard Space Flight Center
Eunice and Diamondra in the Southern Indian Ocean (IMAGE)
http://www.nasa.gov/content/goddard/diamondra-southern-indian-ocean
More in Earth Science
NASA sees Tropical Storm Danas track through the East China Sea NASA/Goddard Space Flight Center
Strong storms also play big role in Antarctic ice shelf collapse Oregon State University
'Crystal clocks' used to time magma storage before volcanic eruptions University of Cambridge
View all in Earth Science


text:
Business 362025871
Minnesota private insurers delay health plan sign-up deadline
Like MNsure, private insurers extend deadlines to purchase plans that will start in January.
By Christopher Snowbeck Star Tribune
December 14, 2015 — 9:01pm
Like the MNsure exchange, private health insurers have extended the deadline for individuals and families to buy coverage that starts in January.
On Saturday, the state's health insurance exchange announced it was pushing back until Dec. 28 the deadline for enrollment in individual market coverage that starts Jan. 1.
Eagan-based Blue Cross and Blue Shield of Minnesota said Monday that it would push back its deadline to Dec. 28 for people who buy policies directly from the company, rather than through the government-run exchange.
Bloomington-based HealthPartners and Minnetonka-based Medica said they will take applications until Dec. 31.
Meanwhile, MNsure reported that more people are buying policies and calling the exchange with questions. On Monday, the exchange received more than 2,600 calls by noon, with 53 percent of them answered in under five minutes, said MNsure spokesman Shane Delaney in an e-mail.
"Enrollment activity is picking up," Delaney wrote. "Call volumes are increasing and, as a result, wait times are naturally increasing."
About 300,000 people were covered by policies last year in Minnesota's individual market, which covers people who don't get insurance from an employer or the government. About 80 percent of individual market enrollees at the time were buying in the off-exchange market, according to the Minnesota Department of Health.
MNsure's share of the overall individual market is low compared to the exchanges in most other states, but premium jumps for 2016 are expected to drive more shoppers to MNsure, since it's the only place to tap federal tax credits.
"Blue Cross has aligned our off-exchange deadline with MNsure's on-exchange deadline of December 28," said Jim McManus, a Blue Cross spokesman, in a statement. "We believe consistency in sign-up times plays a big part in reducing any confusion that may exist out in the marketplace."
Blue Cross was the largest carrier in the individual market during 2014 with about 143,000 enrollees, according to the health department, and picked up more enrollees this year.
At Medica, people signing up for coverage on Dec. 31 won't have a member ID card by Jan. 1, said spokesman Greg Bury, but they would be in the insurer's computer system. "Coverage would be in place," Bury said in a statement.
At HealthPartners, consumer interest in both MNsure and off-exchange policies has been "a little higher this year," wrote spokesman Daniel Foss in an e-mail.
"We're extending our individual enrollment deadline to Dec. 31 to give consumers more time," Foss added.
Golden Valley-based PreferredOne also sells individual policies, but a company spokesman did not respond to an e-mail Monday.
As of Sunday, MNsure reported 26,532 sign-ups in private insurance policies through the exchange, including 18,595 new enrollees. The overall sign-up tally is up by more than 8,800 people in a five-day period, and the new enrollee figure is up by 6,415 people.
Open enrollment in the individual market started Nov. 1 and ends Jan. 31. People who buy in January will have policies that start in either February or March.
Minnesota launched the MNsure exchange as part of the federal Affordable Care Act, which requires almost all Americans to have health insurance or pay a tax penalty.
Penalties for lacking coverage will increase in 2016. Earlier this month, the California-based Kaiser Family Foundation estimated that the average penalty would increase 47 percent to $969. Actual tax penalties vary with income.
Twitter: @chrissnowbeck
Christopher Snowbeck covers health insurers, including Minnetonka-based UnitedHealth Group, and the business of running hospitals and clinics.
chris.snowbeck@startribune.com ChrisSnowbeck
Best Buy said it is investigating CEO Corie Barry after receiving an anonymous letter making allegations against her.
Thief steals $145K in cash from marijuana money courier
A man stole $145,000 in cash from a marijuana money courier's unmarked van at a Southern California gas station after he collected the proceeds from several dispensaries, authorities said Friday.
The review was sparked by an anonymous letter signed "We are Best Buy" that purported to represent "a group of employees."
Ex-US Rep. Collins gets over 2 years in insider trading case
A former congressman who was one of President Donald Trump's first supporters was sentenced Friday to two years and two months in federal prison after admitting he helped his son and others dodge $800,000 in stock market losses when he learned that a drug trial by a small pharmaceutical company had failed.
The Democratic chairman and ranking Republican on a House Armed Services subcommittee toured Navy shipbuilder Bath Iron Works on Friday and offered assurances to shipbuilders amid reports of possible cuts.
Best Buy board investigates CEO Barry over relationship allegation • Business
For tech-weary Midwest farmers, 40-year-old tractors now a hot commodity • Business
US agency examining Tesla unintended acceleration complaint • Business
Rosedale offers more details on the largest expansion in its history • Business
Online used-car seller Carvana arrives in Minnesota • Business


text:
Aerohive brings controller-less Wi-Fi to Europe
Aerohive, the enterprise Wi-Fi company that sells access points that co-operate without the use of a central switch, has started European operations, and announced its first customer here.
By Peter Judge | May 19, 2008
The company, which claims that eliminating the central controller can cut the cost of Wi-Fi networks by half, has six staff in the UK, and distributors across Europe. The first installation announced is at Bart's Hospital in London.
"A Wi-Fi switch is a single centralised point of failure. No other part of the network works in this way," said Aerohive chief executive David Flynn, chief executive of Aerohive. "This is the best way to deploy wireless," said Gareth Green, the new vice president of European sales. In the UK, Aerohive will be distributed by Vadition.
Barts Hospital, part of an NHS trust which also includes The London Hospital, has installed 77 access points in its accident and emergency department and two wards, but head of ICT client services Doug Howe sees this as a pilot which could could extend over the entire Trust.
"It goes live in June," said Howe. "This meets a real need - our clinicians have been complaining of poor communications" The system will be used to support Vocera voice communications badges, as well as active RFID tags to track expensive clinical equipment, and a mobile clinical system.
Green and FLynn argue that centralised switches were only necessary because in 2002 the price of memory and processors made it impractical to make access points smart enough to handle everything locally.
Their opposition to centralised network devices for Wi-Fi is interesting, given their history. Like most of the senior Aerohive personnel come from Netscreen, now part of Juniper, which was a leading vendor of firewalls - network devices that are inevitably centralised, and which, before the rist of centralised Wi-Fi switches, were suggested as a means to manage wireless access points.
Aerohive upgrades online Wi-Fi planner Aerohive pushes branch networks to the cloud


A secret Stolen Fruit moment.
With a name like Stolen Fruit, it sounds like the makes run into vineyards in the middle of the night and steal the fruit they use to create their delicious cocktail mixers. Actually, it is the complete opposite! The non-alcoholic mixers are made using three ingredients that most likely go to waste during the winemaking process. The first ingredient is verjuice also known as verjus. The word verjus is from the French term vert jus, literally meaning "green juice." This green juice is created by the grapes that the winemakers thin from the vines just when the crop is beginning to ripen. Unlike wine, verjus is not fermented, so it doesn't have any alcohol in it. Verjus was used a lot in the Middle Ages and the Renaissance to make vinegar, dressings, and sauces. Along with verjus, stolen Fruit is made with the remnant dried grape skins after pressing, as well as fresh varietal grape juice from local California vineyards. What's great is there is no added sugar in the Stolen Fruit mixers.
Stolen Fruit cleverly uses the juices and skins that are usually thrown away during the winemaking process and transforms them into delightful mixers that can be used to create unique and delicious cocktails or mocktails.
To celebrate their success, they hosted an intimate dinner party at their stunning home in Sonoma wine country. Each dish in the epic six-course meal created by Chef Brown, was accompanied by a cocktail specially crafted to complement the dish using one of the five Stolen Fruit mixer flavors.
Here is the menu that you can used to create your own amazing Stolen Fruit dinner party.
Crab and Fennel Salad with Mandarin Tarragon Vinaigrette paired with Juniper Jasmine Collins.
Sweet crab meat with crunchy fennel, a juicy hit of mandarin orange, against a backdrop of summer garden greens and a fresh tarragon finish.
Paired with Juniper Jasmine Collins.
Delicately spiced coconut broth with tender pieces of chicken, peppers, cilantro and toasted peanuts.
Pair with Lemongrass Ginger with Fresh Mint.
Teriyaki Sesame Crusted Salmon pair with Blood Orange Punch.
complements the blood orange in this delectable pairing.
Pair with Blood Orange Punch.
The deep and sultry flavor of duck is balanced with an earthy, yet refreshing fire roasted salsa.
Heavily marbled, thick and tender steak seared over fire, richly caramelized, topped with tangy gorgonzola butter and a drizzle of fine olive oil.
Paired with Fig with Grains of Paradise Manhattan.
Seared Duck Breast with Fire Roasted Tomato, Poblano, and Corn Salsa paired with Hibiscus Cooler.
Mexican Hot Chocolate with Fig and Grains of Paradise.
Peppery and floral Grains of Paradise dance against a backdrop of fig and chocolate, with a whisper of chili and cinnamon.


My name is Mireika Edwards, I grew up in a small town outside of Las Vegas. My energy is bigger than life, that's why I love the city. I've worked every convention you can think of and probably every event here over the years. Life is beautiful and I love making everyone around me feel inspired.


Researching on Southeast Asian affairs.
Accord Worldwide is an international platform for development and healthcare professionals to realize their visions. We provide services with a passion to bring about change in the grass root level. We come from various cultural and geographical backgrounds to make a diverse team connected by a shared vision and mission.\r\n\r\nAt Accord Worldwide our core value is to reach out and bring forth an understanding with development and empowerment of the individual within the community level within corporate teams government entities and public/private establishments. We believe that in developing the individual with the right skills he/she is able to empower and differentiate and change..
The Afghan National Association For Adult Education (ANAFAE) founded in September 2005 with the support of DVV International works to foster the development of local Adult and Community Learning Centres promotes education strategies and programs for disadvantages groups young adults with a particular focus on literacy basic education education for employability and lifelong learning.Women in Afghanistan experienced tremendous burden throughout the last decades of conflicts. Their education is traditionally neglected. In many rural areas only about eight percent of the women are literate.In the literacy programmes of ANAFAE and its partner DVV International female..
Khanawada Capacity Development Organization is registered with ministry of Economy as non-profit and non- governmental organization to serve in terms of capacity building for youth and women group in Jouzjan province; this organization established with below specific mission and strategic aims. Mission Statements: To build the capacity of Afghan Youth and community through educational and advocacy initiatives to participate in local and political process to influence policies. Strategic Aims: 1. Enhancing the youth and community members to be productive citizens through participation in workshops debating and Implementation of various educational and advocacy Initiatives 2. To advocate for..


text:
ACCEPTED

#### According to
Index Fungorum

#### Published in
Stud. Mycol. 15: 70 (1977)

#### Original name
Chloridium indicum Subram.

### Remarks
null


text:
You are here: Home / News & features / Business & Economy / Swiss analysis: Switzerland's gender pay gap – what the detail reveals
Swiss analysis: Switzerland's gender pay gap – what the detail reveals
In 2014, the average gross annual salary for a full-time male worker in Switzerland was CHF 81,000, CHF 10,000 or 12.5% higher than that of an average woman. But what does this high level difference mean?
Inspired by the Swedish statistician Hans Rosling, who passed away recently, we decided to dig deeper to see what was behind this top line pay difference.
Hans Rosling had a knack for using statistics to expose bias and our inbuilt tendency to overlook change. He would take numbers from the UN and show how things like family size and poverty had declined enormously. His statistics revealed that Sweden's best students know less about the world than chimpanzees.
In addition, he would show how much information was lost when aggregated numbers are used. In one example he showed how child survival rates vary more across Africa than they do across the entire world, when data are aggregated into broad clumps.
So how do Swiss gender pay differences look when broken down?
The information available at the Swiss statistics office gives pay gaps for 38 occupational groups, broken down into three age segments.
Gender pay differences increase dramatically with age. The aggregate difference for those under 30 was 5%, well below the overall average of 12.5%. For those between 29 and 50 the gap climbed to 10%. And for those 50 and above the gap widened to 16% – an average woman was making close to CHF 15,000 p.a. less than an average man in this age band.
A study done in the canton of Vaud suggests there could be a trend towards greater pay equality which starts with education. Numbers from 2012 show that three times as many men over the age of 64 have a tertiary qualification as women of the same age. Among those aged 25-29, women are on a par with men – 47% of both genders have a tertiary qualification. 10 years earlier in 2002, 36% of men versus 24% of women were tertiary qualified, so much of the change is relatively recent.
At the same time, an age-related increase in pay differences might suggest that things stand in the way female career progression. Perhaps women hit a ceiling while men carry on. Perhaps education choices make a difference but only later on in a career. The same Vaud study shows a marked educational gender divide when it comes to field of study. In 2012, boys overwhelmingly chose to study fields such as economics, law, science and engineering, all subjects which typically lead to highly-paid jobs. Women overwhelmingly chose to study visual arts, music, philosophy, psychology and modern languages.
© Auremar | Dreamstime.com
Drilling down into the 38 occupational groups, the degree of variation increases enormously. In one category, legal and social services, women under 30 earn 9% more than men. In another, health specialists over 50, women earn 36% less than men.
Other areas where women earn around the same or slightly more than men were administrative and accounting work. Female truck and heavy vehicle drivers were paid only 7% less than men. In these fields the differences varied little with age.
Occupations where the pay gap was widest, were 50+ hotel and restaurant managers (32%), 50+ commercial sales people (31%), and 50+ health specialists (36%). These pay gap percentages fell substantially for women under 30, to 2%, 5% and 5% respectively.
While it is difficult to draw conclusions, the more detailed numbers clearly show that while most women earn less than men, not all do. The numbers also provoke questions, such as: why women over 50 working as health specialists earn 36% less than men? What is it about this this field of work that leads to such large gender pay variations? Are there areas of specialization that are particularly well paid that men dominate because of what they chose to study or is something else happening?
If he were still with us, Hans Rosling would most likely recommend digging deeper. Within the subcategories of health specialists we might find a range of pay gaps. We might find what 50+ women studied at school made it difficult to get higher paid roles. We might also find something else.
By looking more closely at younger workers we might reveal how much things have already changed and where to focus next.
More on this:
50/50 equality numbers – Vaud Statistics (in French) – Take a 5 minute French test now
Labour market indicators 2016 – Swiss Federal Statistics (in French)
Labour market indicators 2016 – Swiss Federal Statistics (in German)
For more stories like this on Switzerland follow us on Facebook and Twitter.
Filed Under: Business & Economy, Swiss facts Tagged With: Gender pay gap Switzerland, Swiss gender pay gap
Chart of the week: Swiss public versus private sector pay
Swiss social spending up nearly 60% in 20 years
Swiss parliament votes to raise retirement age for women
Swiss gender pay gap 10th highest in Europe


text:
Joey Lauren Adams (* 9. Januar 1968 in North Little Rock, Arkansas) ist eine US-amerikanische Schauspielerin.

Leben und Leistungen
Nachdem sie als 8-Jährige ihr Filmdebüt in Exorzist II – Der Ketzer gefeiert hatte, war sie erst wieder Anfang der 1990er Jahre in einigen Fernsehserien zu sehen. Neben mehreren Auftritten in Eine schrecklich nette Familie zwischen 1991 und 1993 war sie auch in Top of the Heap (1991) und Verducci und Sohn (Vinnie & Bobby, 1992) zu sehen.

Anschließend drehte sie mit Richard Linklater den Film Confusion – Sommer der Ausgeflippten. Dort traf sie Ben Affleck, der sie mit seinem Kumpel Kevin Smith bekannt machte, in dessen Filmen sie seitdem regelmäßig auftrat. In der Komödie Chasing Amy (1997) spielte sie neben Affleck und Jason Lee die weibliche Hauptrolle. Für ihren Part der "Alyssa Jones" wurde sie 1998 für den Golden Globe und den MTV Movie Award (in zwei Kategorien) nominiert und gewann zudem den Chicago Film Critics Association Award und den Las Vegas Film Critics Society Award.

Sie spielte in der Komödie Big Daddy (1999) neben Adam Sandler eine der Hauptrollen, für die sie im Jahr 2000 für den Blockbuster Entertainment Award nominiert wurde. Nachdem sie bereits 1998 mit Vince Vaughn in Kein Vater von Gestern zu sehen war, arbeiteten sie 2006 für die Komödie Trennung mit Hindernissen wieder zusammen. Eine weitere Hauptrolle übernahm Jennifer Aniston.

Im Jahr 2006 feierte Adams ihr Regiedebüt mit dem Film Come Early Morning – Der Weg zu mir, für den sie auch das Drehbuch verfasste. Die Hauptrollen übernahmen Ashley Judd und Diane Ladd. Adams gewann hierfür den Dorothy Arzner Directors Award und wurde für den Grand Jury Prize des Sundance Film Festivals nominiert.

2006 verlegte Adams nach achtzehn Jahren Aufenthalt in Hollywood ihren Wohnort nach Biloxi, Mississippi.

Filmografie (Auswahl)

Als Schauspielerin

Hinter der Kamera
 2006: Come Early Morning – Der Weg zu mir (Come Early Morning) – Regie und Drehbuch
 2016: All the Birds Have Flown South - Executive Producer
 2017: Still the King – Fernsehserie, Regie bei 2 Folgen

Weblinks

 Joey Lauren Adams bei filmreference.com (englisch)

Filmschauspieler
Geboren 1968
US-Amerikaner
Frau

redpajama_set_name: RedPajamaWikipedia


(Hell yes!) – a message from Comets and Cartwheels asking if we'd have any interest in doing a feature.
From over here it seems that it was all a closely guarded secret. How well coordinated was the roll out? Is there a story to the new name?
With this duo you've gamely entered 'Over The Wall' and 'TMTATC' territory. I'm guessing this change has been a creative boon and way to move forward musically. Would you characterize that as being the case?
"I think when you start anything new, there is always an excitement at the beginning, and this has helped us be more creative in everything we have been doing recently – writing, recording, and making videos.
Releasing the video on the same day was well played. If I had heard the song 'Little Researcher' the first time without knowing the source, I can't honestly say I would have instantly recognized it as being Endor. Listening to it a few times, I'm struck by how 'well considered' it all is. Other than just extorting the questioner to listen, how would you say your song craft has developed?
The video is undoubtedly one of the finer debuts I've seen in a while. It probably seems impossible now, but did you ever consider any other narratives to present the song? My favourite part was when the stethoscope is placed to the glass and the music itself slows down a beat shortly after. Who came up with idea for the final notebook entry?
Since we last chatted, people have started sending us 'press kits' and I'm still fascinated by the nearly contradictory usefulness and meaninglessness of them. Which four songs on that Snow Patrol album do I need to listen to again more carefully?
The snippet from the press blurb that did make me take note was "The truest version of Fake Major exists somewhere between the record and the venue" This strikes me as a much deeper observation. Could you describe that place yourselves?
The first EP is "to follow". Any sense of the timeline? How many tracks? … Any information you could share would be most welcome.
It seems that your first 'official' show was a few weeks ago in Dundee. We'd very much like to hear how it went.
Have you secured Ms. Crawford for the next video?
"We are currently having heated discussions with Ms Crawford's agents (/parents)! Child stars are extremely unpredictable.
This entry was posted in Bands We've Chatted With and tagged Comets and Cartwheels, Endor, Fake Major.


We call upon the federal government to provide funding to the Canadian Museums Association to undertake, in collaboration with Aboriginal peoples, a national review of museum policies and best practices to determine the level of compliance with the United Nations Declaration on the Rights of Indigenous Peoples and to make recommendations.
The CMA secretariat is located on the traditional lands of the Algonquin peoples. CMA is grateful for the opportunity to live and learn on this territory in mutual respect and gratitude.


Transitioning to the cloud and moving from capital to operations expense models (CapEx to OpEx) requires significant business value-driven analysis. FTC's people-first approach to organizational change management focuses on understanding business needs and communication enablement prior to assessing gaps to be resolved when moving from physical to virtual environments. We recognize traditional lift-and-shift approaches have the potential to increase costs through duplicative, redundant infrastructure and non-cloud-ready applications. Our migration planning and oversight begins with aligning our cloud governance framework to our customers' business needs with DevSecOps practices to evolve long-term cloud strategy initiated through a painless transition.
How can we help your agency innovate?


text:
With spending on homeless revealed, SF can now smartly analyze data
Examiner Staff
Mike Koozmin/SF Examiner11 year old Julius Barnes and his mother 52 year old Stephanie Stinson are staying in the Hamilton Family center located in San Francisco's Tenderloin neighborhood while searching for an affordable place to call home.
The news of how much San Francisco spends each year on programs for people who are homeless rippled across The City in a predictable manner: mostly comments about the number, which is in the hundreds of millions of dollars.
Indeed, the $165.7 million figure — a number revealed by Supervisor Mark Farrell from a report compiled by Budget Analyst Harvey Rose — is large. But the supervisor was not panning the amount spent, which goes toward a number of services, including supportive housing. Rather, the release of the report was a precursor to Farrell's call for an audit of the efficiency of the spending — a move that should be embraced by everyone.
Farrell is not calling for any reduction in services, which could be devastating for programs that help people transition from living on the streets to more stable housing. Those services include temporary shelters, help with any drug addiction problems, connection to services for mental health care and longer-term housing.
The supervisor is also not saying The City should merely spend the money for supportive services for the thousands of people living on the streets, a figure the report said would be in the tens of millions of dollars. Instead, Farrell is rightly saying the money spent should be measured in outcomes.
If it indeed comes to light that every penny is spent in the most efficient manner, then perhaps The City should allocate more funds. But if it becomes clear that some of the funds would be better used — to a more efficient outcome — elsewhere, that would be best for both the people receiving services and The City. Providing the best services possible for every dollar spent is the best goal.
Farrell is also calling for an evaluation of what other jurisdictions are doing. San Francisco is not alone in the number of people who are homeless. As detailed in a New York Times article, New York Mayor Bill de Blasio has come under pressure for the growing population at homeless shelters, including an increase in families and children. Learning what cities such as New York are doing well could help in setting up a system in which all of the money here could be spent in ways that stretch to help even more people.
In San Francisco, Bevan Dufty, Mayor Ed Lee's homeless czar, rightly points out that spending to help people move off the streets saves The City money. To add to that statement from Dufty, spending money to provide mental health services and treatment for drug addictions also could benefit The City in the long term.
As The San Francisco Examiner has editorialized before, merely building shelters and housing for people will never be the single solution for tackling homelessness, though it is a critical component. There are myriad reasons people end up living on the street, and getting to the core of the problems — whether it is merely financial or has deeper roots such as a mental health issue — makes the spending on homelessness more of a diverse issue than mere walls and roofs.
If San Francisco needs to spend more to help those living on the streets, that is the right thing to do. But if through an audit process The City finds it can do more to provide services with the money it already spends, then that is a benefit for everyone.
Letters: Higher wages, fewer jobs
St. Patrick's Day events should be inclusive like SF's


Each Sunday, you will need to check your child into our Kids Ministry. Parents will be asked to check-In their child on a sign in sheet with leadership security detail monitoring the process. Parents will then be able to attend their own service. Whenever service has been let out, the parent who checked their kid in, must also check their kid out.
We would love for all of our parents to be a part of our Kids Ministry. Pick up an application from the Connect Point and help make our church a great place for kids and their families to be!


Outskirts Press has had the good fortune to work with many talented and successful self-publishing authors over the years as they strive to make their self-publishing dreams come true. For that reason, we feel compelled to give a nod to the authors who've, in turn, contributed to our success. Every now and then, we celebrate one of our successful authors in our Self-Publishing Author Spotlight.
This week Outskirts Press proudly features award-winning science fiction and thriller author J.M. Erickson. This prolific writer has penned three books in the Birds of Flight action/adventure series, as well as two books in the Future Prometheus series with Outskirts Press. Here, we highlight Erickson's personal story and his exciting work.
In addition to the Future Prometheus series, J.M. Erickson is the author of the award-winning, critically acclaimed thrillers in the Birds of Flight series: Albatross, Raven, and Eagle. Erickson holds a master's degree in psychiatric social work from Simmons School of Social Work. He is senior instructor of psychology and counseling at Cambridge College, and senior therapist in a clinical group practice in the Merrimack Valley, Massachusetts. Erickson lives in a suburb north of Boston with his wife Christine and their two teenage children.
Alexander J. Burns, a seasoned field operative, was stationed abroad and tasked with eliminating America's most dangerous terrorists. Four years ago, he was injured en route to a critical mission and was sent home. With no memory of prior trainings and missions, his former handlers, the Department of Defense Foreign Intelligence Agency Operations Center, want him sedated and watched very carefully. Burns knows too much. They hope he never recovers, and that his secrets will remain forever undisclosed. With the help of Dr. David Caulfield, Burns does begin to remember and the agency is doing everything it can to stop him. Everyone Burns comes in contact with gets hunted down. Samantha, his nurse at the hospital, is almost murdered for asking too many questions; David, his hospital-appointed therapist, loses his sight; and David's wife is killed as the result of a car bomb explosion. But Burns is not to be deterred. He creates a team with the people who are on the run as a result of contact with him, and they set out to compromise the security of the government on May 2. If he is successful, he and his friends might live on the run for the rest of their lives. If he fails, at least they will die quickly.
Alexander J. Burns, former counter-terrorist specialist and his partner Samantha Littleton are in hiding. After years of planning, Burns' team of civilians pulled off a shocking maneuver: they breached government security, stole top-secret documents, and then disappeared. In the process, Burns released a destructive computer virus known as "Albatross" to millions, infiltrating the security of three federal agencies, and immobilizing all levels of law enforcement, bringing the entire Northeast region to a standstill. Burns holds on to those documents for the security of himself and his team; they're the price of their lives, and their safety. But now, the FBI has approached him to retrieve those documents and negotiate for Burns and Littleton to come in from the cold. Although Burns' friends are thousands of miles away, suddenly they are threatened as well. With his friends under siege and the woman he loves targeted for death, it's time for Burns to go back to his old way of life, with killing and destruction all in a day's work. As new alliances are formed and unexpected enemies emerge, Burns has to decide whether he is willing to make the ultimate sacrifice. Following the success of the critically acclaimed Albatross, the Birds of Flight series continues its tradition of fast-paced, character-driven psychological thrillers with the gripping page-turner Raven.
Eric I. Daniels, better known as "Eagle," is ready to exact his revenge. Once the powerful chairman of the now-gutted and defunct Foreign Intelligence Agency, he is now in hiding, assembling the pieces of a plan to find Alexander Burns, the man he holds responsible for his downfall. Living in plain view in New Hampshire's White Mountains, Burns patiently waits for Daniels to make his move. Burns's plan is simple: bait Daniels, and when Daniels shows himself, the hunter will become the hunted. But while Burns and his supporters at the FBI watch and wait, Daniels puts into motion a plan that strikes at the heart of Burns's life: his family. As a series of perfectly timed, devastating events unfold like clockwork, Burns and the FBI recognize the signature style of the Eagle. Burns is now challenged to outmaneuver his enemy before all he holds dear is destroyed. Following the success of the acclaimed books Albatross and Raven, Eagle continues the richly characterized, fast-paced action in this gripping third installment of the Birds of Flight series.
With Future Prometheus: Emergence and Evolution, award-winning author J.M. Erickson presents the compelling debut of a science fiction series that explores the edge of the familiar and the unknown terrain of possibility. This is a world where the science we know today has warped into masterful and terrifying ways of manipulating and controlling humanity. You will hide with Second Lieutenant Jose Melendez, USMC, as he awaits extraction from the jungles of Brazil, while the male population of the world experiences a dangerous chemical aberration. You will follow the classified mission of Dr. Marcella Del Cruz, Chief Scientist, USAF, as she leads a classified mission in Antarctica that hold the key to the future of mankind. You will watch with Major Mare Singh, NCSF, as she sees the citizens of Nemericana drugged into submission with mood stabilizers while corruption tears at the fabric of their artificially calm society. But the most astonishing and terrifying force in Future Prometheus is the legion of cybernetic life-forms that are determined to achieve consciousness and claim their place in the new world order. Visionary, compelling, and written with the same deft cliffhanger pacing that made the Birds of Flight series a rousing success, Future Prometheus is a must-read for science fiction and thriller fans.
Do you have an inspirational book in the works? Let Outskirts Press get you started on your own publishing dreams!