text:
package bootstrapper

import (
	"testing"
	"time"

	"github.com/m3db/m3/src/dbnode/namespace"
	"github.com/m3db/m3/src/dbnode/storage/bootstrap"
	"github.com/m3db/m3/src/dbnode/storage/bootstrap/result"
	"github.com/m3db/m3/src/x/context"
	"github.com/m3db/m3/src/x/ident"
	xtime "github.com/m3db/m3/src/x/time"

	"github.com/golang/mock/gomock"
	"github.com/stretchr/testify/assert"
	"github.com/stretchr/testify/require"
)

var (
	testNamespaceID    = ident.StringID("testNamespace")
	testTargetStart    = xtime.Now()
	testShard          = uint32(0)
	testDefaultRunOpts = bootstrap.NewRunOptions().
				SetPersistConfig(bootstrap.PersistConfig{Enabled: false})
)

func testNsMetadata(t *testing.T, withIndex bool) namespace.Metadata {
	opts := namespace.NewOptions()
	opts = opts.SetIndexOptions(opts.IndexOptions().SetEnabled(withIndex))
	md, err := namespace.NewMetadata(testNamespaceID, opts)
	require.NoError(t, err)
	return md
}

func testBaseBootstrapper(
	t *testing.T,
	ctrl *gomock.Controller,
) (*bootstrap.MockSource, *bootstrap.MockBootstrapper, baseBootstrapper) {
	source := bootstrap.NewMockSource(ctrl)
	opts := result.NewOptions()
	next := bootstrap.NewMockBootstrapper(ctrl)
	bootstrapper, err := NewBaseBootstrapper("mock", source, opts, next)
	require.NoError(t, err)
	baseBootstrapper := bootstrapper.(baseBootstrapper)
	return source, next, baseBootstrapper
}

func testTargetRanges() xtime.Ranges {
	return xtime.NewRanges(xtime.Range{Start: testTargetStart, End: testTargetStart.Add(2 * time.Hour)})
}

func testShardTimeRanges() result.ShardTimeRanges {
	r := result.NewShardTimeRanges()
	r.Set(testShard, testTargetRanges())
	return r
}

func testResult(
	ns namespace.Metadata,
	withIndex bool,
	shard uint32,
	unfulfilledRange xtime.Ranges,
) bootstrap.NamespaceResults {
	unfulfilled := result.NewShardTimeRanges()
	unfulfilled.Set(shard, unfulfilledRange)

	opts := bootstrap.NamespaceResultsMapOptions{}
	results := bootstrap.NewNamespaceResultsMap(opts)
	dataResult := result.NewDataBootstrapResult()
	dataResult.SetUnfulfilled(unfulfilled.Copy())

	indexResult := result.NewIndexBootstrapResult()
	if withIndex {
		indexResult.SetUnfulfilled(unfulfilled.Copy())
	}

	results.Set(ns.ID(), bootstrap.NamespaceResult{
		Metadata:    ns,
		Shards:      []uint32{shard},
		DataResult:  dataResult,
		IndexResult: indexResult,
	})

	return bootstrap.NamespaceResults{Results: results}
}

func testEmptyResult(
	ns namespace.Metadata,
) bootstrap.NamespaceResults {
	opts := bootstrap.NamespaceResultsMapOptions{}
	results := bootstrap.NewNamespaceResultsMap(opts)
	results.Set(ns.ID(), bootstrap.NamespaceResult{
		Metadata:    ns,
		DataResult:  result.NewDataBootstrapResult(),
		IndexResult: result.NewIndexBootstrapResult(),
	})

	return bootstrap.NamespaceResults{Results: results}
}

func TestBaseBootstrapperEmptyRange(t *testing.T) {
	testBaseBootstrapperEmptyRange(t, false)
}

func TestBaseBootstrapperEmptyRangeWithIndex(t *testing.T) {
	testBaseBootstrapperEmptyRange(t, true)
}

func testBaseBootstrapperEmptyRange(t *testing.T, withIndex bool) {
	ctrl := gomock.NewController(t)
	defer ctrl.Finish()
	src, next, base := testBaseBootstrapper(t, ctrl)
	testNs := testNsMetadata(t, withIndex)

	rngs := result.NewShardTimeRanges()
	unfulfilled := xtime.NewRanges()
	nsResults := testResult(testNs, withIndex, testShard, unfulfilled)
	nextResult := testResult(testNs, withIndex, testShard, xtime.NewRanges())
	shardRangeMatcher := bootstrap.ShardTimeRangesMatcher{Ranges: rngs}

	tester := bootstrap.BuildNamespacesTester(t, testDefaultRunOpts, rngs, testNs)
	defer tester.Finish()

	cache := tester.Cache
	src.EXPECT().AvailableData(testNs, shardRangeMatcher, cache, testDefaultRunOpts).
		Return(rngs, nil)
	if withIndex {
		src.EXPECT().AvailableIndex(testNs, shardRangeMatcher, cache, testDefaultRunOpts).
			Return(rngs, nil)
	}

	matcher := bootstrap.NamespaceMatcher{Namespaces: tester.Namespaces}
	src.EXPECT().
		Read(gomock.Any(), matcher, cache).
		DoAndReturn(func(
			ctx context.Context,
			namespaces bootstrap.Namespaces,
			cache bootstrap.Cache,
		) (bootstrap.NamespaceResults, error) {
			return nsResults, nil
		})
	next.EXPECT().Bootstrap(gomock.Any(), matcher, cache).Return(nextResult, nil)

	// Test non-nil empty range
	tester.TestBootstrapWith(base)
	tester.TestUnfulfilledForNamespaceIsEmpty(testNs)
	assert.Equal(t, nsResults, tester.Results)

	tester.EnsureNoLoadedBlocks()
	tester.EnsureNoWrites()
}

func TestBaseBootstrapperCurrentNoUnfulfilled(t *testing.T) {
	testBaseBootstrapperCurrentNoUnfulfilled(t, false)
}

func TestBaseBootstrapperCurrentNoUnfulfilledWithIndex(t *testing.T) {
	testBaseBootstrapperCurrentNoUnfulfilled(t, true)
}

func testBaseBootstrapperCurrentNoUnfulfilled(t *testing.T, withIndex bool) {
	ctrl := gomock.NewController(t)
	defer ctrl.Finish()
	src, next, base := testBaseBootstrapper(t, ctrl)
	testNs := testNsMetadata(t, withIndex)

	unfulfilled := xtime.NewRanges()
	nsResults := testResult(testNs, withIndex, testShard, unfulfilled)
	nextResult := testResult(testNs, withIndex, testShard, xtime.NewRanges())

	targetRanges := testShardTimeRanges()

	tester := bootstrap.BuildNamespacesTester(t, testDefaultRunOpts, targetRanges,
		testNs)
	defer tester.Finish()

	cache := tester.Cache
	src.EXPECT().AvailableData(testNs, targetRanges, cache, testDefaultRunOpts).
		Return(targetRanges, nil)
	if withIndex {
		src.EXPECT().AvailableIndex(testNs, targetRanges, cache, testDefaultRunOpts).
			Return(targetRanges, nil)
	}

	matcher := bootstrap.NamespaceMatcher{Namespaces: tester.Namespaces}
	src.EXPECT().
		Read(gomock.Any(), matcher, cache).
		DoAndReturn(func(
			ctx context.Context,
			namespaces bootstrap.Namespaces,
			cache bootstrap.Cache,
		) (bootstrap.NamespaceResults, error) {
			return nsResults, nil
		})
	next.EXPECT().Bootstrap(gomock.Any(), matcher, cache).Return(nextResult, nil)

	tester.TestBootstrapWith(base)
	assert.Equal(t, nsResults, tester.Results)
	tester.TestUnfulfilledForNamespaceIsEmpty(testNs)

	tester.EnsureNoLoadedBlocks()
	tester.EnsureNoWrites()
}

func TestBaseBootstrapperCurrentSomeUnfulfilled(t *testing.T) {
	testBaseBootstrapperCurrentSomeUnfulfilled(t, false)
}

func TestBaseBootstrapperCurrentSomeUnfulfilledWithIndex(t *testing.T) {
	testBaseBootstrapperCurrentSomeUnfulfilled(t, true)
}

func testBaseBootstrapperCurrentSomeUnfulfilled(t *testing.T, withIndex bool) {
	ctrl := gomock.NewController(t)
	defer ctrl.Finish()
	src, next, base := testBaseBootstrapper(t, ctrl)
	testNs := testNsMetadata(t, withIndex)
	targetRanges := testShardTimeRanges()
	currUnfulfilled := xtime.NewRanges(xtime.Range{
		Start: testTargetStart.Add(time.Hour),
		End:   testTargetStart.Add(time.Hour * 2),
	})

	currResult := testResult(testNs, withIndex, testShard, currUnfulfilled)
	nextResult := testResult(testNs, withIndex, testShard, xtime.NewRanges())
	tester := bootstrap.BuildNamespacesTester(t, testDefaultRunOpts, targetRanges,
		testNs)
	defer tester.Finish()

	cache := tester.Cache
	src.EXPECT().AvailableData(testNs, targetRanges, cache, testDefaultRunOpts).
		Return(targetRanges, nil)
	if withIndex {
		src.EXPECT().AvailableIndex(testNs, targetRanges, cache, testDefaultRunOpts).
			Return(targetRanges, nil)
	}

	matcher := bootstrap.NamespaceMatcher{Namespaces: tester.Namespaces}
	src.EXPECT().Read(gomock.Any(), matcher, cache).Return(currResult, nil)
	next.EXPECT().Bootstrap(gomock.Any(), matcher, cache).Return(nextResult, nil)

	tester.TestBootstrapWith(base)
	tester.TestUnfulfilledForNamespaceIsEmpty(testNs)
}

func testBasebootstrapperNext(
	t *testing.T,
	nextUnfulfilled xtime.Ranges,
	withIndex bool,
) {
	ctrl := gomock.NewController(t)
	defer ctrl.Finish()
	src, next, base := testBaseBootstrapper(t, ctrl)
	testNs := testNsMetadata(t, withIndex)
	targetRanges := testShardTimeRanges()

	tester := bootstrap.BuildNamespacesTester(t, testDefaultRunOpts, targetRanges,
		testNs)
	defer tester.Finish()

	cache := tester.Cache
	src.EXPECT().
		AvailableData(testNs, targetRanges, cache, testDefaultRunOpts).
		Return(result.NewShardTimeRanges(), nil)
	if withIndex {
		src.EXPECT().
			AvailableIndex(testNs, targetRanges, cache, testDefaultRunOpts).
			Return(result.NewShardTimeRanges(), nil)
	}

	emptyResult := testEmptyResult(testNs)
	nextResult := testResult(testNs, withIndex, testShard, nextUnfulfilled)
	matcher := bootstrap.NamespaceMatcher{Namespaces: tester.Namespaces}
	src.EXPECT().Read(gomock.Any(), matcher, cache).Return(emptyResult, nil)
	next.EXPECT().Bootstrap(gomock.Any(), matcher, cache).Return(nextResult, nil)

	tester.TestBootstrapWith(base)

	ex, ok := nextResult.Results.Get(testNs.ID())
	require.True(t, ok)

	expected := ex.DataResult.Unfulfilled()
	expectedIdx := ex.IndexResult.Unfulfilled()
	if !withIndex {
		expectedIdx = result.NewShardTimeRanges()
	}

	tester.TestUnfulfilledForNamespace(testNs, expected, expectedIdx)
}

func TestBaseBootstrapperNextNoUnfulfilled(t *testing.T) {
	nextUnfulfilled := testTargetRanges()
	testBasebootstrapperNext(t, nextUnfulfilled, false)
}

func TestBaseBootstrapperNextNoUnfulfilledWithIndex(t *testing.T) {
	nextUnfulfilled := testTargetRanges()
	testBasebootstrapperNext(t, nextUnfulfilled, true)
}

func TestBaseBootstrapperNextSomeUnfulfilled(t *testing.T) {
	nextUnfulfilled := xtime.NewRanges(xtime.Range{
		Start: testTargetStart,
		End:   testTargetStart.Add(time.Hour),
	})

	testBasebootstrapperNext(t, nextUnfulfilled, false)
}

func TestBaseBootstrapperNextSomeUnfulfilledWithIndex(t *testing.T) {
	nextUnfulfilled := xtime.NewRanges(xtime.Range{
		Start: testTargetStart,
		End:   testTargetStart.Add(time.Hour),
	})

	testBasebootstrapperNext(t, nextUnfulfilled, true)
}


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text:
Oakland Mayor Is Mad as Hell, Rejects Trump's Gift of Love
RUSH: Right before the last hour ended, one of the staff there, "Rush, you don't want to push this! You don't want to push this! It's already bad, West Palm Beach is a sanctuary city." I said, "No, no. You got to follow through on this. Stick with me on this. Besides, I don't live in West Palm Beach." I'm just kidding. I do drive through it. Blindfolded, but I do drive through it. Just kidding.
Here is this thing. The mayor of Oakland has weighed in on this, and she ain't happy about it. See, this is exactly — I knew this. They're not gonna welcome these people. They're not gonna respond to this like you would think. What are these sanctuary cities, how do they build themselves up? They are seats of compassion, right?
They are lone outposts in America where America still cares. The rest of America may be a bunch of heartless snobs, but in the sanctuary cities in this country there's real compassion, real liberal compassion. They love people. And if the federal government is chasing you, if the revenuers are chasing you, if ICE is chasing you, if Trump is chasing you, if you are in violation of the law, we will protect you, we will shield you, because we, like you, think the United States law sucks.
That's their attitude. The mayor of Oakland even warns illegal aliens when an ICE raid that she hears about is planned so that they can hide from the ICE agents. But before getting to the audio sound bites from the Oakland, California, mayor, who now also has to put up with Antonio Brown. He got traded from the Steelers to the Raiders. So she's got an even tougher gig.
But the reason — just gonna sit here and say it — even in West Palm Beach, the reason they are not going to support this, the reason these sanctuary cities are not gonna support it, an influx of new gifts of love transferred to them by President Trump will deplete resources. They're already running short on resources anyway.
It would really tear into their tax dollars. It would overwhelm their schools. Their schools are already in bad shape in these sanctuary cities. It would add even more piles of excrement to the streets in San Francisco. It would overwhelm the hospitals and the health care facilities. These towns, everybody's maxed out already, not just at the border.
You talk about city and state social services? These sanctuary cities know full well that they will not be made stronger by the arrival of these people that don't speak the language and therefore can't really be productive. So these cities will become even weaker, and if they're on the verge of falling apart, that will be exaggerated or advanced, 'cause they can't handle it. They couldn't handle an influx of brand-new illegal immigrants. They're already bursting at the rafters here, just like our country can't!
Our country can't deal with this much longer just like these sanctuary cities can't. Folks, I'm telling you, that's why it would be such a great experiment. It would put the left to the test! Oh, so you oppose enforcing the law, huh? Oh, so you think we ought to not even have borders, eh? Oh, so you think that these are wonderful citizens, future citizens that we need to extend more benefits to them so even our own citizens, especially the children — well, let's put 'em to the test.
Let's do this grand experiment and allow the people that run these sanctuary cities to show us how it's done. Let's have them, who run sanctuary states, show everybody how it's done. Let them demonstrate how we're all panicked over nothing. Let them show us that all this is is a grand opportunity.
It isn't a problem. We've always said that states are where little experiments should take place. The laboratories to test various policies are in the states. We see if they work out, we build on them and make them national. That's why we know the California way is not the way for the rest of the country.
So let's do this! Let's set up a bunch of labs in these states with newly arrived sanctuary city residents, gifts of love brought to them by President Trump and ICE. It would overwhelm their housing. You know what else it would do? It would create an even bigger war with existence minorities.
You know, there's already a lot of pressure on these sanctuary cities, these states that are left wing Democrat because they've created this permanent underclass that's made up of all kinds of people who already are making their demands on all levels of government known — state government, city government. They're demanding this benefit and that benefit, and now throw some new people in the mix with their demands?
You think the existing minorities and people in need in these cities are just gonna sit by while the new arrivals get everything? It would overwhelm law enforcement. A great experiment here, folks. It would be a great illustration of how liberalism doesn't work, how endless compassion, how violation of American law, how the supposedly moral values of the left do not work.
Think there'd be enough jobs? We start transplanting illegal citizens, illegal aliens who are deigned at the border, transplant them in sanctuary cities, do you think there will be enough jobs for those who want to work? Most of them aren't skilled in doing anything, and most of them are not gonna be able to speak the language.
But the left says that they're the future. The left says that they're the backbone of America. Well, let's see. Oh, and, by the way, the amount of health care services to treat the tons of diseases — measles is popping up in some of these areas. There are some sexually transmitted diseases, you know, things we've wiped out in our country are being reintroduced to our country by these caravans. Do you think we've got the medical infrastructure to deal with this? We've succeeded stopping a bunch of this with immunizations that they don't get.
It would be a fabulous experiment, folks, fabulous. The only problem is the Democrats will demand that the federal government give them tons more money to handle this. Trump can say, no, no, no, no. No, no, no. Sanctuary cities by law don't get money. You got handle this on your own.
But why do you need money? This isn't about money. It's about humanity. It's about compassion. This is about showing us how socialism works. This is about showing us how liberalism works. This is about showing us how your way of liberalism works better than anything else. So show us.
Let's go to the audio sound bites. The mayor of Oakland was on CNN with infobabe Brianna Keilar. Question: "Tell us your reaction to this report that the president is planning to bus immigrant detainees to sanctuary cities like yours."
LIBBY SCHAAF: This is an outrageous abuse of power and public resources. The idea that the administration thought in any way that it would be acceptable to use families and children, human beings as political retribution against their enemies, should infuriate every American regardless of political affiliation. And I am proud to be the mayor of a sanctuary city. We believe sanctuary cities are safer cities.
RUSH: Wrong.
LIBBY SCHAAF: We embrace the diversity in Oakland.
LIBBY SCHAAF: And we do not think it's appropriate for us to use local resources to do the government's failed immigration work.
RUSH: What an absolute hypocrite! It's "an outrageous abuse of power and public resources… us[ing] families and children — human beings — as political retribution … I am proud to be the mayor of a sanctuary city. We believe they're safer…" Well, then bring 'em in! "We embrace the diversity." Bring 'em in! "We don't think it's appropriate for us to use local resources…" Oh, of course not. (laughing) Of course not. These people are standing on balsa wood. They are standing on foundations of balsa wood.
Here she loves being the mayor of a sanctuary city, but she doesn't want any more of 'em. "This is political retribution against enemies. It should infuriate every American." What should infuriate every American is the simple existence of sanctuary cities, openly in violation of federal law. American elected officials, mayors like this, in open defiance of the law and wanting great credit for it. That's what ought to infuriate every American, and it does infuriate a lot of Americans.
You have a sanctuary city here for illegal immigration? How about a sanctuary city for rapists and have a sanctuary city for purse snatchers? How about you have sanctuary cities for every other violation of the law that you think is inhumane? How about a sanctuary city for children who survive abortions? Wait. That wouldn't work. Damn it! "I'm proud to be a mayor of a sanctuary city."
(translation) "I'm proud to be a mayor of a city that's in open violation of the law. I'm proud to be a mayor of a city that welcomes illegal immigrants, but only when I want them and only in the numbers that I want them." I'm sure she thinks she's made a brilliant statement here. Next question: "The president is describing them as violent criminals, but you aren't. The premise, from his perspective, is it'd be dropping not women and children, but violent criminals into your work community."
SCHAAF: The data is very clear that immigrants — and even undocumented immigrants — commit far fewer crimes than non-immigrants. The data is clear. Sanctuary cities like Oakland are actually getting safer. Uh, we believe that there is safety and harmony in diversity and inclusion. But what's really outrageous is the way that this administration continues to use petty politics and really just vitriolic rhetoric to advance a racist agenda. This is not American.
RUSH: What's racist about this? "The data is clear: Sanctuary cities are actually getting safer." What a crock! "We believe there is safety and harmony in diversity and inclusion"? You better include breaking the law, because that's what you're doing! You're in open defiance of the law! You're telling people they can escape American law by coming to your beautiful, diverse, safe city. Well, then why don't you want more? If they're making Oakland so great, why are you rejecting an offer to bring even more diversity and more safety and more inclusion to your lovely city?
See, this is the purpose of the experiment. She is rejecting the opportunity to have even more of what she claims is making her city great! She claims her city is great. It's safer, it's diverse, and it's inclusive because they let illegals in without penalty. Well, then, how about even more? It'd be even safer and more inclusive and more diverse — and, of course, everybody would be happier. And the more you bring in, the more your crime rate will drop, because she says, "The data is clear: Illegal immigrants commit less crime" than reprobate Americans.
Well, fine! Make your city crime-free by bringing in even more illegals. This is the purpose of the experiment: You make them justify what they're doing. You make them sing the praises of what they're doing, and then you make them reject the opportunity for more of what's made them great, which makes you scratch your head. "Wait a minute. If illegals have made your city great and safer and more diverse, what's wrong with more?"
"Because Donald Trump is bringing them."
Ohhhh, because Trump's behind it? I see. So it isn't really about the people you care about.
RUSH: By the way, you might be wondering where she gets her numbers on illegal immigrants commit fewer crimes than regular citizens. She says, "The data is clear." The only data that has ever claimed that illegals commit the same or fewer crimes than citizens is some study that was done by the libertarians at the Cato Institute. That's the only place it's ever come from. The Cato Institute is a bunch of libertarians. They are for open borders because it'll make weed cheaper.
RushLimbaugh.com: Trump Says He's Serious About Sending Illegals to Sanctuary Cities - 04.12.19
Mercury News: Dump Detained Immigrants in Sanctuary Cities? Bay Area Mayors React

redpajama_set_name: RedPajamaCommonCrawl


text:
Wayning Moments – trzeci album studyjny amerykańskiego saksofonisty jazzowego Wayne'a Shortera, wydany po raz pierwszy w 1962 roku z numerem katalogowym SR 3029 nakładem Vee-Jay Records.

Lista utworów
Opracowano na podstawie materiału źródłowego.

Wydanie LP

Strona A

Strona B

Utwory dodatkowe na CD

Twórcy
Opracowano na podstawie materiału źródłowego.

Muzycy:
 Wayne Shorter – saksofon tenorowy
 Freddie Hubbard – trąbka
 Eddie Higgins – fortepian
 Jymie Merritt – kontrabas
 Marshall Thompson – perkusja

Produkcja:
 Sid McCoy – inżynieria dźwięku
 Chuck Stewart – fotografia na okładce
 Don Gold – liner notes

Przypisy

Linki zewnętrzne
 Wayne Shorter w All About Jazz
 Wayne Shorter w AllMusic
 Wayne Shorter w Discogs
 Wayne Shorter w Jazz Music Archives
 Wayne Shorter w Rate Your Music

Albumy muzyczne wydane w roku 1962
Albumy jazzowe
Albumy Wayne'a Shortera
Albumy Vee-Jay Records

redpajama_set_name: RedPajamaWikipedia


As the driving force of creativity for her three beloved salons, Xydis leads her team to be the very best that they can be – leading by example. Xydis is constantly pushing the boundaries of creativity which has seen her work for over three decades in some of worlds leading publications from iconic Vanity Fair to Vogue. Travelling the world throughout the year to work as hair director on runway shows, her stamina and dedication is inspiring. Xydis 'can do' attitude towards hair makes her a natural favourite with her loyal celebrity clientele. One of the pioneers that set out to work on an international platform backstage with the world's most prestigious hairdressers in Paris, Milan and New York from 1988 to present, Xydis creates trends. Having being involved in 'a great idea' at the time, that being Australian Fashion Week, Xydis is a sought after by designers year after year.
RUSSH – ANGEL EYES, 2017.
X2, Renya Xydis for Journal Mag.
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text:
The Commissioner of Income-tax, Chennai v. Indbank Merchant Banking Services Ltd
The Commissioner of Income-tax, Chennai
Indbank Merchant Banking Services Ltd.
provision for bad and doubtful debt • application for rectification • mistake apparent on record • rectification of mistake • bad and doubtful debts • prima facie adjustment • ascertained liability • rectification order • change of opinion • incentive scheme • debatable issue • capital receipt
1838/Mds/2002 for the assessment year 1997-1998, by raising the following questions of law: Whether in the facts and circumstances of the case, the Tribunal was right in holding that the rectification was on a debatable issue, when the rectification was done only in accordance with a decision of the jurisdictional High Court Whether in the facts and circumstances of the case, the issue can be said to be a debatable one, when there is an order of the jurisdictional High Court settling the issue 2.1. In view of the law enunciated by the Supreme Court in HCL Comnet Systems and Services Ltd. case, referred supra, the primary issue decided by the Assessing Officer that bad and doubtful debts should be added to book profits under Section 115JA of the Act has to fail. In the case on hand, based on a subsequent decision of the jurisdictional High Court in Beardsell Ltd. case , referred supra, the Assessing Officer filed an application for rectification under Section 154 of the Act before the Commissioner of Income Tax, who considered the subsequent decision and allowed the rectification application. In the case on hand, the Commissioner of Income Tax, by order dated 22.1.1999, relying on the decision of this Court in Srivinayaga Pictures case, referred supra, deleted the addition on account of provision for non-performing assets. On the facts of the present case, we are of the view that the present case involves change of opinion. In the present case, we are concerned with power subsidy whereas in the case of CIT v. Ponni Sugars and Chemicals Ltd. reported in 2008 306 ITR 392, the subsidy given by the Government was for repaying loans. In the instant case, when the Commissioner of Income Tax passed the order on 22.1.1999, the decision of this Court in Srivinayaga Pictures case , referred supra, was binding on him.
IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.9.2014 CORAM HON'BLE MR.JUSTICE R.SUDHAKAR AND HON'BLE MR.JUSTICE G.M.AKBAR ALI T.C.(A).No.412 of 2007 Commissioner of Income Tax Chennai. .. Appellant Vs. Indbank Merchant Banking Services Ltd. 26/27, Jehangir Street Second Line Beach Chennai 600 001 Respondent PRAYER: Appeal under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'A' Bench, Chennai, dated 27.10.2006 made in I.T.A.No.1838/Mds/2002 for assessment year 1997-1998. For Appellant : Mr.T.Ravikumar Senior Standing Counsel For Respondent : Mr.R.Vijayaraghavan Assisted by Mr.Venkat Narayanan for M/s.Subbaraya Aiyar JUDGMENT (Delivered by R.SUDHAKAR, J.) Revenue has filed this appeal challenging order of Income Tax Appellate Tribunal 'A' Bench, Chennai, dated 27.10.2006 made (2) in I.T.A.No.1838/Mds/2002 for assessment year 1997-1998, by raising following questions of law: (i) Whether in facts and circumstances of case, Tribunal was right in holding that rectification was on debatable issue, when rectification was done only in accordance with decision of jurisdictional High Court? (ii) Whether in facts and circumstances of case, issue can be said to be debatable one, when there is order of jurisdictional High Court settling issue? 2.1. facts in nutshell are as under: assessee company is engaged in merchant banking and allied activities. They filed return of income for assessment year 1997-1998. Assessing Officer made prima facie adjustment in intimation vide order dated 14.3.2000 and he disallowed provision for non-performing assets from book profits made under Section 115JA of Income Tax Act, 1961 (for brevity, Act ). 2.2. Aggrieved by said order, assessee preferred appeal to Commissioner of Income Tax (Appeals), who, by order dated 22.1.1999, placing reliance on decision of this Court in Commissioner of Income Tax v. Srivinayaga Pictures, [1986] 161 ITR 65 (Mad.) , deleted addition on account of provision for non-performing assets. (3) 2.3. Thereafter, in case of Deputy Commissioner of Income Tax v. Beardsell Ltd., [2000] 244 ITR 256 (Mad.) , decided on 14.3.2000, this Court decided issue for not allowing provision for non-performing assets in favour of Revenue. On basis of said decision, it appears Assessing Officer filed application for rectification of mistake pleading that provision for doubtful debts could not be excluded from book profits under Section 115JA of Act. 2.4. Commissioner of Income Tax (Appeals), by order dated 28.10.2002, allowed application filed by Assessing Officer seeking rectification and held that Assessing Officer was justified in not excluding provision for non performing assets for purpose of determination of book profits under Section 115JA of Act. earlier order dated 22.1.1999 passed by Commissioner of Income Tax (Appeals) was rectified accordingly. 2.5. Aggrieved by said decision, assessee appealed to Tribunal. Tribunal, taking note of two different views of this Court on issue, and also decision in India Pistons Ltd. v. DCIT, [2004] 188 CTR 282 (Mad.) , decided on 16.2.2004, came to hold that Commissioner of Income Tax (Appeals) had no jurisdiction to rectify his earlier decision (though wrongly stated as to restore decision already taken ) under Section 154 of Act, when issue involved is (4) debatable point of law. 2.6. Challenging said order, present appeal is filed on substantial questions of law, referred supra. 3. We have heard Mr.T.Ravikumar, learned Senior Standing Counsel appearing for appellant and Mr.R.Vijayaraghavan, learned counsel appearing for respondent. 4. At outset, it was pointed out by Mr.R.Vijayaraghavan, learned counsel appearing for assessee that issue as to whether provision for bad and doubtful debts should be added back to book profits under Section 115JA of Act has been answered in negative by Supreme Court in Commissioner of Income Tax v. HCL Comnet Systems and Services Ltd., [2008] 305 ITR 409 (SC ), wherein it was held as under: From above, it is evident that Assessing Officer has to accept authenticity of accounts maintained in accordance with provisions of Part II and Part III of Schedule VI to Companies Act, which are certified by auditors and passed by company in general meeting. Assessing Officer has only power of examining whether books of account are duly certified by authorities under Companies Act and whether such books have been properly maintained in accordance with Companies Act. Assessing Officer does not have jurisdiction to go beyond net profit shown in profit and loss account except to (5) extent provided in Explanation. Thereafter, Assessing Officer has to make adjustment permissible under Explanation given in section 115JA of 1961 Act. It may be noted that adjustments required to be made to net profit disclosed in profit and loss account for purposes of section 349 of Companies Act are quite different from adjustment required to be made under Explanation to section 115JA of 1961 Act. For purposes of section 115JA, Assessing Officer can increase net profit determined as per profit and loss account prepared as per Parts II and III of Schedule VI to Companies Act only to extent permissible under Explanation thereto. As stated above, said Explanation has provided six items, i.e., item Nos. (a) to (f) which if debited to profit and loss account can be added back to net profit for computing book profit. In this case, we are concerned with item No. (c) which refers to provision for bad and doubtful debts. provision for bad and doubtful debts can be added back to net profit only if item (c) stands attracted. Item (c) deals with amount(s) set aside as provision made for meeting liabilities, other than ascertained liabilities. assessee s case would, therefore, fall within ambit of item (c) only if amount is set aside as provision; provision is made for meeting liability; and provision should be for other than ascertained liability, i.e., it should be for unascertained liability. In other words, all ingredients should be satisfied to attract item (c) of Explanation to section 115JA. In our view, item (c) is not attracted. (6) There are two types of debt . debt payable by assessee is different from debt receivable by assessee. debt is payable by assessee where assessee has to pay amount to others whereas debt receivable by assessee is amount which assessee has to receive from others. In present case, debt under consideration is debt receivable by assessee. provision for bad and doubtful debt, therefore, is made to cover up probable diminution in value of asset, i.e., debt which is amount receivable by assessee. Therefore, such provision cannot be said to be provision for liability, because even if debt is not recoverable no liability could be fastened upon assessee. In present case, debt is amount receivable by assessee and not any liability payable by assessee and, therefore, any provision made towards irrecoverability of debt cannot be said to be provision for liability. Therefore, in our view, item (c) of Explanation is not attracted to facts of present case. In circumstances, Assessing Officer was not justified in adding back provision for doubtful debts of Rs. 92,15,187 under clause (c) of Explanation to section 115JA of 1961 Act. (emphasis supplied ) 5. In view of law enunciated by Supreme Court in HCL Comnet Systems and Services Ltd. case, referred supra, primary issue decided by Assessing Officer that bad and doubtful debts should be (7) added to book profits under Section 115JA of Act has to fail. order of Commissioner of Income Tax (Appeals) passed on 22.1.1999 deleting addition on account of provision for non-performing assets is, therefore, in accordance with decision of Supreme Court in HCL Comnet Systems and Services Ltd. case, referred supra. In view of above, on merits, there is no issue for revenue to canvass either before this Court or Tribunal in respect of assessee's claim that bad and doubtful debts should not be added back to book profits under Section 115JA of Act. 6. further issue raised in appeal is purely academic. However, since appeal is admitted, we would like to answer said substantial questions of law, as it would set right any confusion that has arisen in this case. 7. We find that order of Commissioner of Income Tax (Appeals) dated 22.1.1999 was decided on basis of decision of this Court in Srivinayaga Pictures case , referred supra, and Commissioner of Income Tax (Appeals) is bound by said decision of jurisdictional High Court. 8. In case on hand, based on subsequent decision of jurisdictional High Court in Beardsell Ltd. case , referred supra, (8) Assessing Officer filed application for rectification under Section 154 of Act before Commissioner of Income Tax (Appeals), who considered subsequent decision and allowed rectification application. 9. core issue to be considered is whether there existed any mistake apparent from record requiring revenue to invoke Section 154 of Act. 10. Section 154 of Act deals with rectification of mistake apparent from record and it empowers authority to amend any order passed by it under provisions of Act. In case on hand, Commissioner of Income Tax (Appeals), by order dated 22.1.1999, relying on decision of this Court in Srivinayaga Pictures case, referred supra, deleted addition on account of provision for non-performing assets. Thereafter, Commissioner of Income Tax (Appeals), by order dated 28.10.2002, allowed application filed by Assessing Officer seeking rectification under Section 154 of Act relying on decision of this Court in Beardsell Ltd. case , referred supra, and held that Assessing Officer was justified in not excluding provision for non performing assets for purpose of determination of book profits under Section 115JA of Act. In our considered opinion, subsequent decision rendered by Commissioner of Income Tax (Appeals) can at best be stated to be based on change of opinion and not based on any (9) mistake apparent from record. 11. This view of Court is fortified by decision of Supreme Court in Mepco Industries Ltd. v. Commissioner of Income Tax, [2009] 319 ITR 208 (SC) , wherein it is held as under: short point involved in these appeals is, whether there existed 'rectifiable mistake' enabling Department to invoke section 154 of Act? If one examines scheme of Income-tax Act, as it stood at material time, one finds clear dichotomy between section 154 and section 147 of Act. Section 154 deals with rectification of mistake. Section 154(1), inter alia, states that, with view to rectify any mistake apparent from record, income-tax authority may amend any order passed by it under provisions of Act , whereas section 147, inter alia, states that if Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to provisions of sections 148 to 153, assess or reassess such income which has escaped assessment and which comes to notice of Assessing Officer subsequently in course of proceedings under said section. In present case, Department did not invoke section 147 of Act even when matter was within time limit prescribed. Be that as it may, in these appeals, we are concerned with meaning of words 'rectifiable mistake'. On facts of present case, we are of view that (10) present case involves change of opinion. In this connection, it must be noted that Government grants different types of subsidies to entrepreneurs. subsidy in Sahney Steel and Press Works Ltd. [1997] 228 ITR 253 (SC) was incentive subsidy linked to production. In fact, in Sahney Steel and Press Works Ltd. [1997] 228 ITR 253 (SC) (at page 257), this court categorically stated that scheme in hand was incentive scheme and it was not scheme for setting up industries. In said case, salient features of scheme were examined and it was noticed that scheme formulated by Government of Andhra Pradesh was admissible only after com-mencement of production. In income-tax matters, one has to examine nature of item in question, which would depend on facts of each case. In present case, we are concerned with power subsidy whereas in case of CIT v. Ponni Sugars and Chemicals Ltd. reported in [2008] 306 ITR 392, subsidy given by Government was for repaying loans. Therefore, in each case, one has to examine nature of subsidy. This exercise cannot be undertaken under section 154 of Act. There is one more reason why section 154 in present case was not invokable by Department. Originally, Commissioner of Income-tax, while passing orders under section 264 of Act on April 30, 1997, had taken view that subsidy in question was capital receipt not taxable under Act. After judgment of this court in Sahney Steel and Press Works Ltd. [1997] 228 ITR 253, Commissioner of Income-tax has taken view that subsidy in question was revenue receipt. Therefore, (11) in our view, present case is classic illustration of change of opinion. ... Before concluding, we may state that in Deva Metal Powders (P.) Ltd. v. Commissioner, Trade Tax, Uttar Pradesh, reported in [2008] (2) SCC 439 , Division Bench of this court held that 'rectifiable mistake' must exist and same must be apparent from record. It must be patent mistake, which is obvious and whose discovery is not dependent on elaborate arguments. To same effect is judgment of this court in case of Commissioner of Central Excise, Calcutta v. A. S. C. U. Ltd. [2003] 151 ELT 481 , wherein it has been held that 'rectifiable mistake' is mistake which is obvious and not something which has to be established by long drawn process of reasoning or where two opinions are possible. Decision on debatable point of law cannot be treated as 'mistake apparent from record' . (emphasis supplied ) 12. That apart, Supreme Court in CIT v. Palani Andavar Cotton and Synthetic Spinners Ltd., [2010] 317 ITR (St) 3, dismissed Department s Special Leave Petition against judgment dated 27.8.2007 of this Court in Tax Case (Appeal) Nos.96 to 98 of 2004, whereby High Court confirmed order of Tribunal holding that since on date of exercise of jurisdiction under Section 154 of Act issue was debatable, Revenue had no jurisdiction to make rectification and that (12) decision of this Court in 258 ITR 56 not having been available at time of exercise of power under section 154 of Act, it could not be applied with retrospective effect. 13. In instant case, when Commissioner of Income Tax (Appeals) passed order on 22.1.1999, decision of this Court in Srivinayaga Pictures case , referred supra, was binding on him. At that point, if Commissioner of Income Tax (Appeals) had taken contrary view, it would have been mistake apparent. However, that is not case here. Commissioner of Income Tax (Appeals), by order dated 28.10.2002, allowed application filed by Assessing Officer seeking rectification relying on decision rendered by this Court in Beardsell Ltd. case, referred supra, decided on 14.3.2000, in favour of Revenue subsequently (i.e.) after Commissioner of Income Tax (Appeals) passed order. subsequent order passed by Commissioner of Income Tax (Appeals), by way of rectification, by no stretch of imagination, could be stated case of rectification. There is no mistake apparent on record on date of passing original order in Appeal. It is case of rectification based on change of opinion. In our considered opinion, rectification order passed by Commissioner of Income Tax (Appeals) is erroneous and not sustainable in law. For foregoing reasons, substantial questions of law are (13) answered against Revenue and appeal is dismissed. No costs. (R.S.J.) (G.M.A.J.) 17.9.2014 Index : Yes Internet : Yes sasi (14) To: 1. Assistant Registrar, Income Tax Appellate Tribunal Chennai Bench "A", Chennai. 2. Secretary, Central Board of Direct Taxes, New Delhi. 3. Commissioner of Income Tax (Appeals) - XI Chennai. 4. Joint Commissioner of Income Tax Special Range IV, Chennai 34. (15) R.SUDHAKAR,J. and G.M.AKBAR ALI,J. (sasi) T.C.(A).No.412 of 2007 17.9.2014 Commissioner of Income-tax, Chennai v. Indbank Merchant Banking Services Ltd


Chengdu, the capital of Sichuan Province, is located in central Sichuan province. It is the southwest technology center, business center, financial center and hub of transportation and communication. And Chengdu is also Sichuan province's political, economic, cultural and educational hub.
Chengdu belonged to Shu Kingdom in ancient time. In Qin Dynasty, Ba region and Shu region were merged into Shu County. And later in Han Dynasty, jin officer which means brocade officer was specially set for supervision due to its advanced brocade industry, hence it is also called "Jin Officer City".
In the Five Dynasties period, hibiscuses were planted ubiquitously, therefore "the City of Hibiscus" came up, abbreviation of "Rong". Chengdu covers a total land area of 12,400 square kilometers, including 283.86 square km downtown area. Its permanent resident population is 14.17 million.


Born in San Jose, Costa Rica and raised in Yukon, Oklahoma, Carlos Barboza has been immersed in and dedicated to the visual arts from a very early age. Beginning with an iron-fisted obsession for both film and the filmmaking process, Carlos's artwork has always been character-driven and inspired by cinematic imagery.
Currently residing in Oklahoma City, Carlos is dedicated to his craftsmanship as an artist. Constantly learning new mediums, from digital illustration to traditional pencil-on-paper, from large-scale mural painting to branding, his curiosity as an artist is always evolving. Nevertheless, he continually strives to create the illusion of life in his characters' eyes, allowing the detailed textures to disclose their own stories.


A single bench of the Punjab and Haryana High Court has referred the matter to the Chief Justice for constitution of a larger bench to decide on a legal question relating to the Haryana Police's pending case against the husband before a Gurgaon Court.
Nearly a decade-old case involving the murder of Gurgaon-based Kid Zee Play School Director Nargis Juneja has landed in a deadlock, even after the CBI exonerated her husband Rakesh Juneja and a judicial magistrate accepted the closure report filed by the agency last year.
"This matter has to be finally decided by the larger bench as in so many cases when the police challan is presented and the investigation is entrusted to CBI, then it is to be seen as to what to do with the FIR case and specially when the trial court has taken the cognizance and no order has been passed regarding the FIR case by the High Court while entrusting the investigation to CBI," a single bench of the High Court said.
The order follows a criminal reference made by the Special CBI Court Panchkula to the HC in November last year for a decision. The Special CBI Court in the reference noted that it needs to be decided whether the Special Judicial Magistrate CBI while considering the closure report submitted by the CBI was competent enough to make observations regarding the merits of the challan filed by the local police before Gurgaon court in 2011, even though it was duty bound to consider it.
The case dates back to December 2010, when Nargis Juneja was killed at her home. Her father Roshan Lal Kapoor had alleged that Rakesh Juneja was behind the murder who conspired with his alleged paramour Rosy Bhasin. The local police filed the chargesheet against Rakesh in June 2011 but Rosy continued to remain absconding till then.
In September 2011, she wrote to the Haryana DGP and a Special Investigation Team was formed in pursuance to her communication. The SIT filed an untraced report – exonerating both – before the court in December 2011, but the Sessions Court did not accept the discharge application of the accused Rakesh Juneja for his release from the case.
When the matter reached the High Court, it transferred the further probe to CBI in April 2012 and stayed the trial in the pending case of Haryana Police against him at the Gurgaon court. The CBI also failed to arrest any accused in the murder case and in 2016, the Special CBI Judicial Magistrate at Panchkula accepted the closure report while also rejecting the protest application of the victim's father. Kapoor challenged the acceptance of the closure report and the matter again was sent by the higher court to the magistrate for a fresh decision.
The Special CBI Magistrate in January 2018 accepted the closure report again and regarding the chargesheet filed by Haryana Police observed that there was no substantive evidence against Rakesh Juneja in it. The acceptance of closure report was again challenged before the Special CBI Court during which the higher court took note of the observations made by the Judicial Magistrate.
The single bench of the High Court said, "Anomalous situation in this case stands arisen. The Special Judicial Magistrate CBI while considering the cancellation report as per law is to consider all the reports filed by the Police or by the CBI etc. The trial is pending before the learned Additional Sessions Judge and the learned Special Judicial Magistrate CBI is to consider that also as per law while considering the closure report filed by the CBI".
The court added that a co-ordinate bench had passed the order for CBI probe and a revision petition related to the case is also pending before another co-ordinate bench, therefore, it added, the matter needs to be considered by a larger bench. Meanwhile, another single bench of the High Court in January directed the Special CBI Court to decided the revision against the closure report within three months after the answer to the criminal reference sent to the High Court is answered.


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A look at the 29 people Trump pardoned or gave commutations
by: MICHAEL BALSAMO, Associated Press
President Donald Trump waves as he boards Air Force One at Andrews Air Force Base, Md., Wednesday, Dec. 23, 2020. Trump is traveling to his Mar-a-Lago resort in Palm Beach, Fla. (AP Photo/Patrick Semansky)
WASHINGTON (AP) — For a second night in a row, President Donald Trump issued a round of pardons and commutations in the final weeks of his presidency, giving full pardons to his former campaign chairman, his son-in-law's father and another of his allies convicted in special counsel Robert Mueller's investigation.
The list also included people whose pleas for forgiveness have been promoted by those supporting the president throughout his term in office, including conservative media personalities and Republican lawmakers.
A look at the 29 people granted pardons or clemency on Wednesday.
Manafort was Trump's former campaign chairman and was among the first people to be charged in Mueller's investigation, which examined possible coordination between the Trump campaign and Russia in the 2016 election campaign. He was released from a low-security federal prison in May to serve his sentence on home confinement due to concerns about the coronavirus. Prior to his release, he had been jailed since June 2018 and was serving more than seven years in prison following his conviction.
Manafort was prosecuted in two federal courts and was convicted by a jury in federal court in Virginia in 2018 and later pleaded guilty in Washington. He was sentenced last March and was immediately hit with state charges in New York after prosecutors accused him of giving false information on a mortgage loan application. A New York judge threw out state mortgage fraud charges, ruling that the criminal case was too similar to one that already landed Manafort in prison. Prosecutors appealed that ruling last month.
Stone has been a longtime friend and ally of the president. He was also convicted in Mueller's investigation for lying to Congress, witness tampering and obstructing the House investigation into whether Trump's campaign colluded with Russia to win the 2016 election.
Trump commuted his sentence in July just days before he was scheduled to report to federal prison. On Wednesday, he issued Stone a full pardon.
Pardoning Manafort and Stone underscores the president's lingering rage over Mueller's investigation and is part of a continuing effort by the president to rewrite the narrative of a probe that shadowed his presidency for two years.
Kushner is the father of Trump's son-in-law, Jared Kushner, and a wealthy real estate executive who pleaded guilty years ago to tax evasion and making illegal campaign donations. The two knew each other from real estate circles and their children were married in 2009. Trump issued him a full pardon on Wednesday.
Kushner, who is from New Jersey, pleaded guilty to 18 counts that also included witness tampering and was sentenced in 2005 to two years in prison, but emerged to resume his career in real estate and his company Kushner Cos. purchased the famed Watchtower complex along the Brooklyn Bridge, the former headquarters for the Jehovah's Witnesses.
Kushner was also a major Democratic donor, and agreed to pay $508, 900 to the Federal Election Commission after he violated contribution regulations by failing to obtain an OK from partners to whom more than $500,000 in campaign contributions were attributed. But he donated more than $100,000 to Trump's 2015 campaign.
MARGARET HUNTER
Hunter is the wife of former U.S. Rep. Duncan Hunter, who Trump pardoned on Tuesday. Along with her husband, she was also convicted of conspiracy to misuse campaign funds and was sentenced to three years of probation. Her husband, a Southern California Republican, had pleaded guilty to stealing about $150,000 from his campaign funds to pay for a lavish lifestyle, from vacations to outings with friends, private school tuition and his daughter's birthday party.
JOHN TATE AND JESSE BENTON
The men were top staffers on Ron Paul's 2012 presidential campaign and convicted in 2016 of causing false records and campaign expenditure reports to be filed to the Federal Election Commission. Prosecutors said Tate, Benton and a third campaign official tried to hide $73,000 in payments to former Iowa Sen. Kent Sorenson for his endorsement of Paul. They argue that they broke no laws when they concealed the payments through a third-party campaign vendor.
The White House said the pardons were supported by a former chairman of the Federal Election Commission and by Sen. Rand Paul, a Republican from Kentucky who is also the son of Ron Paul.
STEPHANIE MOHR
The former Maryland police officer was convicted in 2001 of violating a homeless man's civil rights by letting her police dog attack him even though he had surrendered. Prosecutors said after the man had surrendered, Mohr released her police dog and the canine bit into the man's leg, requiring ten stitches. Mohr, the first canine handler in the Prince George's County police force, served 10 years in prison.
She was convicted of violating the man's civil rights under the color of authority; another officer who faced trial in the case was acquitted.
GARY BRUGMAN
The former U.S. Border Patrol agent was convicted of striking and violating the civil rights of a man who had crossed the U.S. border illegally. Court records said Brugman and other Border Patrol officers had stopped a group of people who crossed the border illegally and during the encounter, he struck one of the men with his foot, pushing him to the ground and then hit the man with his hands.
The man later filed a complaint when he was in custody at a Border Patrol station. Brugman had worked as a Border Patrol agent for four years in Eagle Pass, Texas.
He served 27 months in prison. The White House said his pardon was supported by several Republican members of Congress and conservative media personalities, including Laura Ingraham, Sara Carter, Glenn Beck and Lou Dobbs, along with former New York City Police Commissioner Bernie Kerik, who also was convicted of a federal crime and pardoned by Trump.
MARY MCCARTY
McCarty, a former county commissioner in Palm Beach County, Florida, was issued a full pardon on Wednesday. She was convicted of a federal criminal charge for honest services fraud.
When she was convicted, prosecutors said she had misused her position as a county commissioner to "personally enrich herself, her husband, and their associates through a series of municipal bond transactions" and by receiving gifts and gratuities from people doing business with the Board of County Commissioners.
The White House said her pardon was supported by former Florida Attorney General Pam Bondi and Christopher Ruddy, the CEO of Newsmax Media.
The former Southwest Michigan congressman was convicted of obstructing justice and failing to register as a foreign agent. He was sentenced to serve more than a year in prison after being accused of accepting stolen funds on behalf of a Missouri charity with alleged terrorism ties.
Prosecutors said an associate had conspired to hire Siljander to lobby for the charity's removal from a government list of charities suspected of funding international terrorism. The charity closed in October 2004 after being designated a global terrorist organization by the U.S. government
CHRISTOPHER II X, FORMERLY CHRISTOPHER ANTHONY BRYANT
The prominent community leader in Louisville, Kentucky, was issued a full pardon for his conviction on federal drug charges. He was also issued a pardon by Kentucky's governor for state offenses in 2019.
The White House said he has been a "powerful example of the possibility of redemption," pointing to his struggle to overcome drug addiction and his work with nonprofit and community groups in Kentucky.
ROBERT COUGHLIN
Coughlin worked in the Justice Department and was convicted of a conflict of interest charge for his role in the influence peddling scandal surrounding former lobbyist Jack Abramoff. He admitted in court in 2009 that he provided assistance to Abramoff's lobbying team and its clients while accepting free meals and drinks and tickets to sporting events and concerts from Abramoff lobbying partner Kevin Ring. He was issued a full pardon.
JOSEPH OCCHIPINTI
Occhipinti was an agent with the U.S. Immigration and Naturalization Service when he was convicted in 1991 of conspiracy to violate civil rights under the color of law and making false statements. Authorities charged that he illegally detained and searched Hispanic store owners in New York City and then made false statements to cover-up those activities. His sentence was commuted after seven months in prison by President George H.W. Bush. The White House said he had earned 76 commendations during his career, including from three attorneys general.
RICKEY KANTER
Kanter founded a company known as Dr. Comfort, selling special shoes and inserts for diabetics, and was convicted of mail fraud tied to illegal Medicare reimbursements. He was sentenced to serve a year and a day in federal prison. He had also paid a multimillion-dollar civil fine. Federal prosecutors said his diabetic shoe inserts did not meet Medicare requirements, but they were sold to Medicare beneficiaries and the company was reimbursed by the federal government.
DANIELA GOZES-WAGNER
The Houston woman was convicted in a $50 million health care fraud scheme in 2017. Federal prosecutors said she conspired with others to falsely bill Medicare and Medicaid for millions of dollars' worth of medical tests that were either unnecessary or just never performed. She received a sentence of 20 years' imprisonment and was ordered to pay $15.2 million in restitution. The president commuted her sentence; the White House said the commutation was supported by several former U.S. attorneys general.
MARK SHAPIRO AND IRVING STITSKY
Trump commuted Shapiro and Stitsky's sentences after they were convicted in federal court in New York of defrauding more than 250 people in a $23 million real estate scam. Both men were convicted and sentenced to serve 85 years in federal prison. Prosecutors said Stitsky and Shapiro also diverted millions of dollars of investor funds for their own benefit.
The White House said the men had been offered plea deals to serve no more than nine years but had turned them down and chose instead to go to trial. A White House news release praised the men as "model prisoners," who had earned support and praise from other inmates.
TOPEKA SAM
Sam, now a criminal justice advocate who helped work on a bipartisan criminal justice overhaul that Trump often touts, was convicted of conspiracy to possess and distribute cocaine and served three years of a more than 10-year prison sentence. She was in the White House when Trump signed the overhaul measure, known as the First Step Act, into law. Sam posted a video on Twitter shortly after the pardon was announced, thanking Trump, and saying, "this is all so surreal."
Her case had been championed by other criminal justice reform advocates like Alice Marie Johnson, whose life sentence Trump commuted in 2018 at the urging of reality TV star Kim Kardashian West.
JAMES BATMASIAN
Batmasian is a real-estate investor and runs property management companies in South Florida. He pleaded guilty to cheating the federal government out of more than $250,000 by failing to pay federal taxes for employees at his company. He was an influential developer and at the time was one of the largest landowners in Boca Raton, Florida. He served an eight-month prison sentence.
CESAR LOZADA
Lozada was convicted of conspiring to distribute marijuana and served a 14-month prison sentence. He was granted a full pardon. The White House said Lozada is an immigrant from Cuba who started a pool cleaning business near Miami, Florida, and employs dozens of people.
JOSEPH MARTIN STEPEHNS
Stephens pleaded guilty in 2008 to being a felon in possession a firearm, a federal offense. He has previously been convicted of a felony offense in 1991, when he was 19 years old, the White House said. He served 18 months in prison and was issued a full pardon on Wednesday.
ANDREW BARRON WORDEN
Wordon, who runs an investment firm and a solar energy company, was convicted of wire fraud in 1998. The White House said he "made mistakes in running an investment firm he founded." Records from the Securities and Exchange Commission show Worden was accused of defrauding several brokerage firms out of more than $130,000. He was issued a full pardon. The White House said Worden had begun to repay his victims before criminal charges were filed.
JOHN BOULTBEE, PETER ATKINSON
The two men were senior executives at Hollinger International and associates of media tycoon Conrad Black. Boultbee and Atkinson were found guilty of three counts of mail fraud and each served a year in prison.
Black was a co-defendant in the case and was also convicted; Trump previously pardoned him.
REBEKAH CHARLESTON
Charleston was arrested in 2006 for tax evasion and the White House said she is a victim of sex trafficking who was forced into prostitution. Officials said she volunteers to help sex trafficking victims and her pardon was also supported by a law enforcement agent who arrested her.
WILLIAM J. PLEMONS JR.
The White House said Plemons was convicted of various financial crimes in the late 1990s and early 2000s and served 27 months in federal prison. Officials said he served in the Air Force and supported several charitable organizations.
JAMES KASSOUF
Kassouf pleaded guilty in 1989 to a federal tax offense. The White House said that since his convicted, he has been devoted to his church, fire department and works with charitable organizations.
CHRISTOPHER WADE
The White House said Wade was convicted of multiple cyber-related offenses and has "shown remorse and sought to make his community a safer place." He was issued a full pardon.
RUSSELL PLAISANCE
Trump granted a posthumous pardon for Plaisance, who was convicted of conspiracy to important cocaine from a 1987 case, which the White House said stemmed from "one conversation in which he participated." A White House news release cited the judge who presided over his sentencing saying that the actions were inconsistent with Plaisance's life history and character. Officials said he has built a tugboat business that has seven vessels and employs 50 people. The White House said the prosecutors involved in his case did not object to the pardon.
by ELLEN KNICKMEYER and MATTHEW DALY, Associated Press / Jan 19, 2021
WASHINGTON (AP) — A federal appeals court struck down one of the Trump administration's most momentous climate rollbacks on Tuesday, saying the administration acted illegally in issuing a new rule easing federal regulation of air pollution from power plants.
The Trump administration had cited a "fundamental misconstruction" of the Clean Air Act in carrying out the rollback, the U.S. Court of Appeals for the District of Columbia ruled. The decision is likely to give the Biden administration a freer hand to regulate emissions from power plants, one of the major sources of climate-damaging fossil fuel emissions.
WASHINGTON (AP) — On his way out the door, Secretary of State Mike Pompeo has hit China with new sanctions by declaring that China's policies on Muslims and ethnic minorities in western Xinjiang Province constitute a "genocide."
Pompeo made the determination on Tuesday just 24 hours before President-elect Joe Biden takes office. There was no immediate response from the incoming Biden team, although several members have been sympathetic to such a designation in the past. Pompeo's determination does not come with any immediate repercussions.
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text:
How can the fashion ecommerce sector fight fraud and grow its business at the same time?
Friday 12 June 2020 09:16 CET | Editor: Stefana Ivan | Voice of the industry
Nethone explains how Machine Learning and Data Science can help the fashion ecommerce sector to fight fraud and increase business
A fashion ecommerce platform needed to secure its online global traffic, but that was just one part, as the additional challenge was to increase conversion rates, while lowering both the overall chargeback rate and the amount of manually-reviewed traffic. Check out how Nethone managed to meet all of these goals with Machine Learning and its proprietary Profiler technology, in the following article.
The online fashion and luxury goods ecommerce space attracts a great deal of credit card fraud and chargebacks. Carefully tuned Machine Learning models can drastically reduce the occurrence of both.
The fashion ecommerce platform faced three issues, which had to be addressed on a global scale:
the continuous growth of manual review of traffic, which was generated by legacy anti-fraud solutions providers;
high chargeback ratios – the company set a bold KPI to keep them below 0,5% for all of its brands;
weak chargeback risk detection, which translated into growing financial losses.
After consultations with the client and setting up a detailed plan of work, Nethone managed to fill all of the above KPIs during 4 months of full integration.
Nethone is a Know Your Users (KYU) company that uses Machine Learning technology to detect and prevent card-not-present fraud, including protection against account takeover. Moreover, the Nethone proprietary Profiler is able to enrich the context of the user's understanding with over 5000 attributes, including device fingerprinting. All of them are processed into recommendations in real time, without affecting the UX of your service.
The fraud prevention solution for this ecommerce platform was based on the above custom technologies, and was implemented as the following:
Nethone takes an iterative approach to model building. New models are built that target the incorrect predictions of previous model builds.
1. Machine Learning models
To detect chargebacks, the Nethone Data Science team implemented two supervised Machine Learning models. The goal of the first one was to detect chargebacks directly, while the second one was to replicate the results of the decision process of previous anti-fraud providers.
2. Tests and XGBoost models
Then, the DS team trained and tested multiple Machine Learning models using various statistical techniques. Among them, two acutely-tuned XGBoost fraud detection models achieved the highest performance, so they were quickly implemented.
Both models' performances were monitored in production. Moreover, they were adjusted on a monthly basis to match the fashion company's internal KPIs. The team scaled its data processing resources to ensure both models' predictions would not experience any downtime during important sales seasons, such as Black Friday or the winter holiday season.
3. Optimisation and fraud detection models
In the next stage, Nethone deployed minor optimisations to its in-production models. Due to these updates, fraud detection capabilities for risky geographies were expanded. In addition, it also targeted previous models' false positive rate to ensure that it only rejects fraudulent transactions.
Thanks to the above-described actions, Nethone cut down the platform's chargeback and manual review rates.
The manual review rate was lowered by nearly 60%. At the same time, the percentage of accepted traffic increased in comparison to the rates of other anti-fraud solutions providers.
The overall chargeback rate decreased by over 12%. For a fashion ecommerce platform's most valuable brand, the chargeback rate was lowered by as much as 89%.
The company's internal KPIs were met – it kept its overall chargeback rate below 0.5% for all of its brands.
Finally, as Nethone became the primary fraud recommendation system for the client, it significantly cut additional costs and removed the burden from its fraud management team, which resulted from the growing amount of manual review traffic generated by other anti-fraud solutions providers in the past.
Reduction in manual review and chargebacks means lower costs for the company. Transactions with reduced friction improve the customer experience, which translates into customer loyalty and return purchases.
About Nethone
Nethone is a global provider of AI-driven KYU (Know Your Users) solutions company that allows online merchants to understand their end-users and prevent them from committing online fraud. By using ML technology, Nethone is able to detect and prevent card-not-present fraud, including protection against account takeover. Founded in 2016 by data scientists, security experts, and business executives, Nethone successfully cooperates with ecommerce, digital goods, travel, and financial industries on a global scale.
Keywords: Nethone, fashion ecommerce platform, KYU, Know Your Users, ecommerce, Machine Learning, ML, data science, Profiler, UX, XGBoost fraud detection models, chargebacks, KPIs
Categories: Payments & Commerce | Digital Identity, Security & Online Fraud


text:
Az Eugnathogobius illotus a csontos halak (Osteichthyes) főosztályának a sugarasúszójú halak (Actinopterygii) osztályába, ezen belül a sügéralakúak (Perciformes) rendjébe, a gébfélék (Gobiidae) családjába és a Gobionellinae alcsaládjába tartozó faj.

Előfordulása
Az Eugnathogobius illotus elterjedési területe a Csendes-óceán nyugati részének a középső szakaszánál van, Thaiföld, Szingapúr, Brunei és a Fülöp-szigetek vizei között.

Életmódja
Ez a trópusi gébféle egyaránt megél a sós-, édes- és brakkvízben is. Fenéklakó halfaj.

Források
Eugnathogobius illotus (Larson, 1999) FishBase
Larson, H.K., 2009. Review of the gobiid fish genera Eugnathogobius and Pseudogobiopsis (Gobioidei: Gobiidae: Gobionellinae), with descriptions of three new species. The Raffles Bulletin of Zoology 57(1):127-181.
ITIS szerinti rendszerbesorolása
Wikifajok

Gobionellinae
Halfajok
A Csendes-óceán halai


text:
UNIT /
University IT Policies /
Other Policies /
MediaSite Policy
University IT Policies
Disposal of University Owned Computer Equipment
Student Ethical Conduct for use of IT Resources
Hardware and Software Procurement
Remote Access Policy
Classroom Lecture Capture System Policy
AV Installation and Support Policy
Information Security Awareness Policy
Faculty Technology Services
Networks & Connectivity
IT on the GO
VU Software Catalog
MediaSite Lecture Capture System Policy
This document outlines the University's policy regarding the MediaSite lecture capture system. The MediaSite lecture capture system consists of two parts the physical recorders (enhanced Microsoft Windows based computers) which reside in various locations on campus and the servers which encode, transcode and deliver the content which are virtualized and reside in the University's data center. The function of the system is to take synchronized audio, video and VGA signals and record them for later delivery, via the internet, as supplemental material or as lectures for distance classes.
MediaSite Capable Rooms
MediaSite capabilities are available in Tier III classrooms on campus. Each of these classrooms has access to a MediaSite system located at a head end. These rooms include:
· All Driscoll Hall Classrooms (except 121 and 123)
· Bartley 1010,1011,1001,2001,2010, 3001,3010 (coming Fall 2012/Spring 2013: IRAFT, 1064, 2072, 2073, 2074, 3068, 3069)
· Mendel G86, G87, G88, G90, G92, G93, 115, 154, 213, 260, 258, 256
· Connelly – Villanova Room and Cinema (video only)
· Tolentine Rooms; 205, 210, 212, 213, 214, 215, 217, 303, 305, 308, 309, 310A, 310C, 314B, 315
Recording Availability, Requests and Scheduling
Recording is scheduled on a first come first served basis based on the availability of the recorders. Recording requests can be made by completing the form located at http://www1.villanova.edu/villanova/unit/instructionaltech/audiovideo/mediarecordform.html
Recordings are scheduled, started, stopped and uploaded to the server all remotely. Recordings can be done on a class or ad hock basis.
UNIT provides support for the scheduling, recording and delivery of MediaSite content.
Data Purging and Record Retention
MediaSite data will be available and accessible to students and faculty for one year and a semester through MediaSite. Due to finite resources, the University has the right to restrict the amount of user space on MediaSite as necessary.
For more information on the sharing and protection of personal information, please see our Privacy Policy.
Account Creation and Access
MediaSite is authenticated through VUAD. Those accounts are created based on the official name of the student, faculty staff or alumni as reflected in Human Resource, Payroll and Registrar records. Content can be accessed on the MediaSite server via a computer, BlackBerries, IPad, IPhone or IPod (via an app) or via other mobile devices. This content can be either open and publically available or secured via authentication based on VUAD.
Ownership of MediaSite Content
The University owns the MediaSite system. Subject to underlying copyright and other intellectual property rights under applicable laws and University policies, the University also owns data transmitted or stored using MediaSite.
Privacy and Right of University Access
While the University will make every attempt to keep MediaSite usage secure, privacy is not guaranteed. Under certain circumstances, it may be necessary for the IT staff or other appropriate University officials to access secure content on the University MediaSite system; these circumstances may include, but are not limited to, maintaining the system, investigating security or abuse incidents or investigating violations of this or other University policies.
The University's MediaSite system is backed up on a regular basis as a way of recovering from a systemic loss impacting the entire MediaSite system. While in some cases it may be possible to recover from the accidental deletion of a specific file, this is generally not feasible, and therefore each user is responsible for requesting backups of recordings as appropriate.
UNIT maintains the University's MediaSite system; faculty, staff and students are expected to manage their accounts appropriately. Sharing of passwords is strictly prohibited. Each individual is responsible for his/her account, including the safeguarding of access to the account, ensuring that content placed on Mediasite by them or on their behalf complies with the University's copyright policy and applicable copyright law,. All activity originating from an account is deemed to be authored by the account holder, and it is the responsibility of that holder to ensure compliance with these guidelines.
Temporary User
Faculty, staff, or departments can request temporary MediaSite access privileges for users outside of the University. Full time Faculty or Staff requesting these types of accounts will be required to submit user information, rationale for account, expiration date, & sponsor information.
Microsoft Bookings…Now Available
Microsoft Bookings is a scheduling tool included in the Microsoft Office 365 Suite it allows users to book appointments with individuals and groups within organizations that have access to Office 365. More...
TechZone @ The Commons!
This new facility will offer flexible workspaces, meeting rooms and training areas that will enable students to work collaboratively with UNIT to provide IT.
Banner 9 Training Now Available
As Banner 8 is nearing its end of service at Villanova, it is time to for users to start transitioning to Banner 9. UNIT is holding Banner 9 training sessions each month to support the transition. Sign up, class size is limited. More...
Video Production Studio Has Moved
UNIT's video production studio in Bartley moved to the lower level. Visit this large updated studio available for multi-person video shoots, and Facebook and other social media live streams and live interviews.
Register for Nova Alert
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Classroom Technologies Hotline


text:
Q: Is there some way to prevent my e-mail account to receive so much spam? I had one e-mail account that I used to register at many websites. This account started to receive several spam emails that I would classify as:

*

*Blatantly spam: those are nicely filtered by gmail, but I have OCD and hate to see the notification sign that I've received spam, so I have to click and delete all messages.

*Advertising: some known companies (that I've never bought from or registered to) knows my e-mail (don't know how) and start to send me ads emails. I can unsubscribe, but I hate to do so since I've never subscribed to them.
To reduce the ammount of spam, I've created another email account. So, how can I register to websites and reduce the risk of my email address to be shared through ads companies? Is there any e-mail filtering for this? Or using my Facebook account can help in any way?
I know that I could continue to use the old e-mail address to register to websites and concentrate there all the junk, but that's not a optimal solution since I will continue to receive spam and need to handle it from time to time.

A: I recommend using some disposable e-mail service to prevent receiving spam. Those are temporary addresses (or forwardings) that you use to register, and after a certain amount of time, the temporary address simply expires and any further mail sent there will get a permanent error saying that e-mail doesn't exist. I personally use No-Spammers since they have an online web client that also allows attachments, which in my case is important. There are some other good services of the kind, like Mailinator and GuerrillaMail.
This way, you don't have to worry about who you give your address, you simply use the "fake" one to do the processes you need, and then you simply are unable to send more.
For the advertising of known companies, I recommend unsubscribing all of the ones you don't want to get further mail and then use this system if you suspect they will bombard you with further spam.

A: Disposable emails
If you don't trust in the website that you are registering, don't use your e-mail account. You can use instead a disposable e-mail service like 10minutemail.com
Email aliases
If you want to keep your account in the site and be able to retrieve you password later if you forget it, you can use an e-mail alias. For example, in Gmail, if you have an e-mail address named myemail@gmail.com, you can register to LinkedIn using myemail+linkedin@gmail.com. So, all e-mail messages sent to myemail+linkedin@gmail.com will be automatically redirected by Gmail to myemail@gmail.com.
If you start receiving spam, you can create an e-mail filter to automatically delete all messages sent to myemail+linkedin@gmail.com.
This + approach works for Gmail, but its not a pattern since I saw others e-mail services where it didn't work and another one where the alias sign used was -

Regarding using a Facebook account to register or any other kind of OAuth 2.0 login, I don't believe that will be of any help since the site will know your true e-mail address.

redpajama_set_name: RedPajamaStackExchange


text:
The Catholic Defender: Journey With Mary as Deepertruth joins Mother Mary in Cuenca Ecuador 1988
The story as related by Patrica Talbot. Like many young women Patrica had the ambition of being successful. Being a beautiful young lady, she wanted to be a model, travel, wanted to eventually marry and start a family. Patrica is not really out of the ordinary here, here she describes my wife who accomplished this and much much more. Unfortunately, Patrica was not that interested in spiritual things like the Catholic Faith and the Virgin Mary. She was raised Catholic, but like so many times, we see young people lured by the way of the world, I see this everyday with people I meet.
Something would change all this for Patrica and hopefully for many who sees and hears this story. John Carpenter and I have shared many occasions where the Blessed Virgin Mary appears that affects such a change.
On August 28, 1988, Patrica reports that at 4:50 in the morning. "A great light invaded the place, from which Mary presented herself saying "Do not be afraid". "I am your Mother from Heaven." Place your hands on your chest and pray very much for the peace of the world now is when it is most in need. I love you very much, my littlest daughter. Change. Pray for priests and religious, because Satan tempts them with sin and his main attack will be to bring confusion. Tomorrow first thing in the morning, I desire that you make me an altar in this place and put blessed candles on it. I am the Guardian of the Faith, and I will always be with you. Now, my little one, call your mother; pray until dawn as I showed you. I love you very much, my little girl."
That is a fantastic happening. Being in the United States Army for more than 26 years, 04:50 in the morning is usual. But for Our Lady to come calling like this, she is showing what kind of General The Virgin Mary really is. Time after time, this great light invades the place. Our Lady is closely connected to the Light of the world.
Patrica like other seers who reports seeing the Virgin Mary, she gives her impression: she claims she was very startled, but she was not terrified. When the Lady told her to cross her hands over her chest and to pray, she began to pray very quickly, saying "Our Father, who art in heaven…" but the Lady told her: "Not like that, but like this," and she began to pray with her, saying very slowly; "Our Father, who art in heaven…" After finishing speaking, the beautiful Lady disappeared, leaving a soft scent of flowers, which remained for three days in the whole house.
I had a similar experience as I was leading a bible study/prayer group praying the Rosary when a soft scent of flowers, hit me. I went around the group embracing each and everyone searching for the source of the scent. I appeared to come from the front of the room where we had a statue of Our of Grace had been placed. After being satisficed that the scent was not coming from anyone in the room, it became clear to all else what I was doing. Soon, everyone experienced this miracle amongst us.
We were all excited in wonder over what had just occured.
Patricia continues her story:
says she felt confused by what she had just experienced and began to cry. She then woke her mom up and told her what had happened, and both began praying until dawn as Our Lady had asked. Later, that same morning, with some friends with whom she had shared what had happened, Patrica went to buy candles to be able to begin preparing a small altar. Over the following days, the whole family gathered to pray regularly and little by little, close friends began to believe and later other people came to pray at the site.
In general, the messages are a call to prayer, to consecration to the Immaculate Heart of Mary and the Merciful Heart of Jesus, prayer of the Rosary and the use of the Brown Scapular, to penance, fasting, and to increase attendance at Holy Mass--in the end, it is a call to personal holiness.
Our Lady gave Paricia warnings about possible catastrophes, natural as well as those caused by man, and of sufferings for the Holy Father and the Church. She also told her that humanity must diligently prepare for the Reign of the Sacred Heart of Jesus.
What is being testified about Patricia Talbot Borrero, repeats it in each spiritual talk or testimony that she gives. That young girl from Cuenca who in the 90's was known both locally and around the world for affirming that Our Lady appeared to her, is now a housewife, dedicated to her husband, to catechesis and to strengthening the Guardian of Faith community which was created --
Patricia Talbot insists that the path to God is not easy, because there has to be a true conversion of heart. "Each one can do it, but he has to have faith and if he is determined to do it; If there is this, there is hope.
Patricia was born in Cuenca, Ecuador, on June 25, 1972. During the night of August 28, 1988, she reports having received the visit of our Mother from Heaven, the Guardian of the Faith who said to her: "Do not be afraid, I am your Mother from Heaven, look at Me. I am the Holy Mary, ever Virgin, the Guardian of the Faith. Place your hands over your chest, daughter, I have come to ask you to pray for peace in the world, because it is now that it is most needed." On June 15, 1989, Pachi reports that the Blessed Virgin Mary chose, and signaled with a ray of light from Heaven, a very special location high in the Andes Mountains called:
"El Cajas" which Our Lady called "Her little piece of Heaven" where She would pour forth Her blessings upon all pilgrims who came there. I would add this little piece of Heaven should include our homes and our hearts.
With the approval of Archbishop Vicente Cisneros Durán, then Archbishop of Cuenca, on May 1, 2000, the Association of Mother Mary, Guardian of the Faith was founded as a fruit of this experience with the Blessed Virgin Mary. In March of 2009, at the request of the same Archbishop of Cuenca, a summary of these messages was published with the imprimatur of the Church. Patricia is dedicated to her husband, Andrés Vega, whom she married in 1991; to her family and to the mission of bringing the messages of conversion to God, love and devotion to the Eucharist, the Sacraments and sharing her testimony of devotion to Our Lady.


text:
We're making changes to membership
A new year brings with it some changes to your Imperial Society of Teachers of Dancing membership
Membership year
From 2021 our new membership year will run from 1 April. No alarm bells necessary - this won't affect your current membership. Current members will have their memberships extended for free, with renewal reminders issued in late February. Those who want to get their new year off to a fresh start can join in January to make the most of 15 months for the price of 12.
Grades and pricing
We want to support your teaching journey, providing you with the right membership, benefits and training at each point in your career. To do this, we have made some changes to the membership grades and pricing. With these changes in place, we will be developing the benefits packages over the coming months, but our priority will be to a commitment to raising standards and the mark of quality - providing our members with the tools and resources to help you navigate compliance and safeguarding best practice and attract new students.
International and student members
As we continue to ensure our rates are fair to everybody, we're reducing membership fees for our international members – including members located in the EU. Paper editions of our 'Dance' magazine will be replaced with a digital version of the magazine for international and student members. We hope our international members will take the opportunity to promote membership to their peers, introducing them to the organisation via the online CPD courses – which have been popular to members across the globe.
Membership fees in 2021
Membership fees in 2021 will be increasing by 0.7%.
Changes to membership criteria
From April 2021, only Full teaching members will be entitled to submit students into our examinations. This means we will be making some changes to the entry criteria for both Full and Affiliate membership.
Full Membership will be available to teachers over 18 years old who hold one of the following: DDE, Certificate in Dance Education (CDE), the Associate, the Associate Diploma or above. It will also be available to qualified teachers who are actively teaching dance and entering students into exams from approved organisations, such as RAD, and have appropriate Ofqual regulated qualifications from CDMT regulated awarding bodies / or equivalent international training.
The Affiliate membership criteria will be changing. Current Affiliate members with appropriate qualifications will be able to become Full teaching members. Members who meet this criteria will be contacted by the Membership team.
Affiliate membership will be opened to a wider audience of experienced dance teachers but members will no longer be able to enter candidates into exams. Affiliates will continue to benefit from our guidance, support and training.
Our new brand and vision for the future
We shared our new vision for the future in an exciting ceremony at Milton Court, London... Learn More
Box Dance: get creative and think inside the box!
Our exciting new initiative - Box Dance - keeps dancers dancing in a socially distanced world... Learn More
Journalism Matters
Journalism Matters week runs to 11 October. This year the focus is on the vital importance of trusted news media journalism during the Coronavirus pandemic... Learn More
Christmas design competition 2020
Could one of your students design this year's digital Christmas greeting image for the Imperial Society of Teachers of Dancing?... Learn More
West End Repertoire Competition Results
In absence of the Janet Cram Awards the Modern Theatre Faculty hosted a new competition entirely online... Learn More
Online Teaching & Remote Exams Providing Inspiration to Students
We've heard about some inspiring stories from teachers who have been working with students across the world to keep dancing online and take exams... Learn More
Imperial Classical Ballet Junior Awards
The Imperial Classical Ballet Committee takes the plunge and holds our first ever online event... Learn More
Announcing our New Chair
Chris Hocking joins the Society as its new Chair at the annual general meeting on 18 November 2020... Learn More
Life as a female leader in dance
Tereza Theodoulou talks 'being a female leader in dance'. With advice, top tips and stories on the women she considers inspirational... Learn More
Remembering Miss Joan P. Hardy
We say goodbye to Miss Joan P. Hardy, a member of the organisation for almost 70 years... Learn More


On Feburary 18, 2018 I travelled to Tromsø, Norway to meet up with Ines Papert, Thomas Senf and Rahel Schelb to climb and explore the island of Senja. I arrived to Senja Lodge owned by Bent Vidar Eilertsen in Mefjordvaer, Troms, Norway in the evening on the very next day. Ines and I made a plan that evening to do an alpine climb as our first objective as the conditions on the island were excellent.
We set out the early the next morning to the frosty looking North Face of Roalden Peak. After scoping the lines from afar we decided to follow a vague chimney system to the upper icy covered slabs that connected the North Face with the summit ridge. Ines set out on the first pitch of mixed climbing through a loose and insecure chimney. We initially thought the climb would only be a few pitches but rope lengths and lots of simul climbing brought us to the ridge around 400 meters later. .
With early sun sets the day light quickly passed and we soon found ourselves in the dark and without headlamps! We rapelled a pitch in the dark and then decided to call our friend Thomas Senf to drop in some head lamps. He came to our resucue with the shining lighs at the summit and we made it down without difficulty except for a few frostbitten fingers on my behalf!
The 400+ meter route on the North Face of Roalden we called "Stumbling Stone" (M7, AI5). Senja is a magical place and I am so happy to have experienced it with such a wonderful climbing partner like Ines!
As successful the trip started, as quick it was over for Anna due to the frostbite. It was very unfortunate since the conditions were so amazing and new lines everywhere were waiting to be climbed. After Anna´s departure back home, I teamed up with my long term friend Rahel Schelb from Switzerland. We climbed the classic "Finnkona" WI 6 and the day after Rahel´s Grandma passed away, we opened a new route in memory of her just behind our home Senjalodge.
The obvious, the thin smear of ice and easy to get there with the snow conditions. The first real pitch seemed tricky to protect, but once I could place a short ice screw and a micro nut, I went for it. Far away from overprotected and nothing you wanted to risk a fall. As I know, how to climb thin ice like this, I moved slowly but as safe as possible forward. Every meter further promised more solid ice. After 7 long pitches we toped out to the ridge of Fjølhaugen 765m right above Melfjord- vaer. We called the Route as Rahel´s Grandma "Rosalinde", it´s 350 m long on the north-east Face of Fjølhaugen (WI 7, M6).
Our host Bent Eilertsen figured out, that only one team has been attempted before, but they gave up after a few meters. So an other new route appeared on this magic Island…but unfortunately the last Route for the trip, since I was running out of climbing partners. Next time I hope for many more routes with Anna Pfaff. Thanks to Rahel for almost "accidentally" jumping quickly in.


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