text:
387 F. 2d 70 - Macey's Jewelry Corporation v. United States
387 F2d 70 Macey's Jewelry Corporation v. United States
387 F.2d 70
MACEY'S JEWELRY CORPORATION, Appellant,
UNITED STATES of America, Appellee.
No. 22845.
United States Court of Appeals Fifth Circuit.
Robert M. Ervin, Wilfred C. Varn, Tallahassee, Fla., Jerome Goldman, Cincinnati, Ohio, for appellant.
John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Stephen Paley, Attys., Dept. of Justice, Washington, D. C., Clinton Ashmore, U. S. Atty., Tallahassee, Fla., for appellee.
Before WISDOM, BELL and GOD-BOLD, Circuit Judges.
WISDOM, Circuit Judge:
This is an action for refund of federal excise taxes amounting to $859.79 paid by the plaintiff-appellant, Macey's Jewelry Corporation, during 1961 and part of 1960. When the taxpayer sells an article of jewelry on credit, its practice is to add a ten per cent "budget charge" to the balance remaining after deducting the customer's down payment. The question for decision is whether this budget charge is a true finance charge and as such not a part of "the price for which * * * [the jewelry] is sold", within the meaning of the retailers excise tax provisions of the Internal Revenue Code of 1954 (26 U.S.C. §§ 4001 and 4051).1
The case was submitted to the court below on a stipulation of facts, affidavits, depositions, and cross-motions for summary judgment. The district court concluded that there was no genuine issue as to any material fact and granted judgment for the United States. 242 F.Supp. 25.
We reverse and remand. We hold that an extra charge for goods sold on credit may be a true finance charge not within the price for which the goods are sold. Here the realities of the jewelry business testify against the government. The record shows that Macey's budget charge included some interest charges, some bookkeeping costs, and some other expenses attributable to the extension of credit. The taxpayer asserts that the actual costs exceeded the 10 per cent budget charge; the government disputes each time and asserts that all were part of the regular purchase price. The extent to which these costs were an added expense not within the selling price of the jewelry sold is a disputed material issue of fact. This issue is better resolved by a trial on the merits than by a hearing on motions for summary judgment.
26 U.S.C. § 4001 imposes the tax in issue:
"There is hereby imposed upon the following articles sold at retail a tax equivalent to 10 per cent of the price for which sold:
All articles commonly or commercially known as jewelry whether real or imitation, * * *" (Emphasis added.)
26 U.S.C. § 4051 provides that in determining the price for purposes of computing the excise tax, certain specific charges are to be included and others are not to be included:
"In determining for the purpose of this chapter, the price for which an article is sold, there shall be included any charge for coverings and containers of whatever nature, and any charge incident to placing the article in condition packed ready for shipment, but there shall be excluded the amount of tax imposed by this chapter, whether or not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included) shall be excluded from the price only if the amount thereof is established to the satisfaction of the Secretary or his delegate, in accordance with the regulations. There shall also be excluded, if stated as a separate charge, the amount of any retail sales tax imposed by any State or Territory or political subdivision of the foregoing, or the District of Columbia, whether the liability for such tax is imposed on the vendor or the vendee." (Emphasis added.)
The Commissioner has never issued any regulations based on Section 4051.
A "finance charge", as such, is not referred to in Section 4051. The Government freely admits, however, that a "true" finance charge is within the classification of charges which may be excluded from the selling price under Section 4051. Thus in Berman's Jewelry Store, Inc. v. United States, 4 Cir. 1952, 198 F.2d 675, 33 A.L.R.2d 1445, relied on by both parties, the court said:
"There can be, of course, such a thing as a `finance charge' or `carrying charge' on installment sales and they are not unusual. And where such a charge is confined to and is truly representative of the added expense imposed upon the vendor by installment selling (as distinguished from cash sales), it is not to be included in the tax base. Such a charge may properly include lawful interest on the deferred portion of the purchase price, the cost of the book-keeping necessary to keep the records of such sales, and any other expense directly attributable to the fact that payment is to be made in installments instead of in cash."
The Commissioner issued a number of revenue rulings based on Berman, culminating in Rev.Rul. 57-437, 1957-2 Cum.Bull. 717. In that ruling the Commissioner announced his requirements that a credit charge had to meet before it could be excluded from the taxable selling price:
"[I]n order for a `service' charge to be excludable from the taxable selling price of an article subject to the retailers excise tax, it is necessary that (1) the charge be based upon the unpaid balance of the selling price and the length of time agreed upon for payment of the balance due, (2) the customer must receive a credit or adjustment of the charge proportionate to any accelerated payment, (3) the amount of the charge must be shown as a separate item on the sales invoice or some other document pertaining to the transaction so that the customer is aware of his privilege of pre-paying his account so that he may take advantage of paying a lesser charge, and (4) there must not be present any factors which would negate the bona fides of the transaction." 1957-2 Int. Rev.Cum.Bull. at 719.
If this ruling were definitive, the taxpayer's budget charges would have to be considered part of the sales price, for they fail to meet the first two requirements. The court in Schneer's, Inc. v. Tomlinson, S.D.Fla. 1965, 247 F.Supp. 990, dealing with a finance charge almost identical with that employed by Macey's, accepted the revenue ruling as definitive authority and held for the government. Revenue rulings, however, are not authority having the force of law, to be automatically applied in each and every case. A "Revenue Ruling", since it is "an official interpretation by the Service",2 should be given weight. 26 C.F.R. § 601.201(a) (5). But it is "a written statement * * which interprets and applies the tax laws to a specific set of facts". 26 C.F.R. § 601.201(a) (5). The Service cautions against over reliance on a ruling:
"Since each Revenue Ruling represents the conclusion of the Service as to the application of the law to the entire state of facts involved, taxpayers, Service personnel, and others concerned are cautioned against reaching the same conclusion in other cases unless the facts and circumstances are substantially the same. Furthermore, they should consider the effect of subsequent legislation, regulations, court decisions, and Revenue Rulings." 26 C.F.R. § 601.201(1) (10).
See United States v. Bennett, 5 Cir. 1951, 186 F.2d 407, 410; Tandy Leather Co. v. United States, 5 Cir. 1965, 347 F.2d 693.
Both the taxpayer and the Government agree with the Berman court's recognition of the taxpayer's right to exclude a "true finance or carrying charge". The critical question, therefore, is whether Macey's budget charge is "truly representative of the added expense imposed upon the vendor by installment selling". The Court in Berman sets forth the elements that make up excludable added expense: (1) interest on the deferred portion of the purchase price, (a) bookkeeping costs, and (3) "any other expense directly attributable to the fact that payment is to be made in installments instead of in cash".
The patent weakness in Revenue Ruling 57-347 is that it ignores the second and third elements of expenses connected with extending credit which Berman recognizes. The Government gives no explanation for this omission.
The first two requirements of the ruling refine Berman's allowance of interest: the only finance charge the Government will recognize is one based on interest computed on a per diem basis.3 The computation of interest as if it were a charge on the use of money obtained through a loan would of course clearly establish that the charge is indeed interest. But this is an unrealistic criterion to apply rigidly to a merchant's extension of credit on a sale of goods. No one can deny that there is a cost of carrying installment sales, aside from the costs of bookkeeping, credit investigation, postage, collection, and other costs associated with credit sales as opposed to cash sales. This cost may not be "interest" in a banking sense but it is a cost directly attributable to the fact that the customer's payment is made over a period of time instead of in cash. Here the merchant has evidence showing that, to simplify his operations and reduce costs of bookkeeping, he elected to use a uniform finance charge that averages out as reasonably related to the total actual costs of carrying the deferred portion of the purchase price, plus bookkeeping costs, and other costs of extending credit. The taxpayer's method does not change the nature of the costs or cause these costs to evaporate. They are all costs that arise after the sale. They would not exist except for the fact that the merchant, not the purchaser, has the burden of carrying the difference between the purchase price and the down payment. They are directly related to the unpaid balance, not indirectly related to the purchase price.
We turn now to the record.
There is no evidence of deliberate evasion of excise taxes. Macey's, a retail jewelry store in Pensacola, Florida, handles its business in substantially the same way as other retail jewelers throughout the United States. A "budget charge" at Macey's is equivalent to a "carrying charge" or "service charge" at other stores. At the time the statute (Section 4051) went into effect and since then, the jewelers throughout the United States continued to add and collect the finance charge using the same method they have always followed. The Commissioner has never issued a regulation that would have ended the practice or defined the terms under which it could have been continued and the tax on such charges passed on by the jeweler, as tax collector, to the customer. The statute was repealed in 1965.4
The taxpayer had only one stated price for any item of merchandise. Cash customers (including those who paid in full in 90 days) paid only the stated price. Customers to whom credit was extended for a period of more than 90 days but less than one year paid the stated price plus 10 per cent of the credit extended. For periods beyond a year, one per cent was added to the charge for each month.
The charge was not added to the list price, as in Berman. Macey's added to the list price the federal excise tax of 10 per cent and the Florida sales tax of 3 per cent — then subtracted the amount of the down payment. Ten per cent of the net balance was added as the budget charge.
There is a demonstrably direct correlation between the amount of the finance charge and the amount of credit extended. For example, if two customers each buy a $100 ring, the price for each ring would be:
$100.00  Sales Price
10.00  Federal Tax
3.00  State Sales Tax
If Customer A pays $10 down, the balance due is $103, and the budget charge is $10.30. But if Customber B pays $50 down, the balance due is $63, and the budget charge is $6.30. For different priced articles, purchased by different customers, if the respective down payments result in the same balance due from each customer, the budget charge is the same in both cases even though the selling price was entirely different. If one customer buys a $150 ring and makes a down payment of $39.50, his budget charge is computed as follows:
$169.50  Total
39.50  Down Payment
$130.00  Balance Due
13.00  Budget Charge
If another customer buys a $200 ring and makes a $96 down payment, his budget charge is computed as follows:
In Berman the finance charge was always 10 per cent of the list price; here the budget was always 10 per cent of the balance due.
There is a serious and material dispute as to the costs of the taxpayer's credit operations. The taxpayer submitted evidence that the listed costs of operating its credit department ranged from 6.8 per cent of sales for one year to 7.3 per cent of sales the second year. If these figures are correct and if interest at the rate of 5 or 6 per cent is added, plus, perhaps, 1 to 2 per cent for losses on installment sales, it is apparent that the 10 per cent budget charge is less than the actual costs of extending credit on the customers' unpaid balance. The Government contends that all or at least some (not stated) of the alleged costs of extending credit would have to be included as overhead in the purchase price had there been no financing plan.
There is also a serious and material dispute over the pay-out period as a factor in the taxpayer's use of ten per cent as the average interest rate. The taxpayer asserted that the 10 per cent budget charge was based on an assumed pay-out over twelve months; that "over 90% of the customers ask for a twelve-month pay-out." The Government denies that this was the standard request pay-out time. An affidavit of one of the Service agents shows that 42 per cent of the contracts called for full payment within one to three months, 67 per cent for payment within one to six months, 80 per cent for payment within one to nine months, and 4.08 per cent for payment within one to twelve months. However, the taxpayer insists that the average pay-out time for all accounts was nine and one-half months (including the 30 to 90 day accounts); almost half of the installment customers took longer to pay their accounts than their contract required, and, on the average, took over eight months longer. The relationship between pay-out record and the amount of the assumed average charge is material to determining the reasonableness of the charge.
Some of the costs do not depend in any way on the term over which repayment is made. An important part of the costs involves the original credit investigation. This includes a report from the Retail Credit Bureau (at an average cost throughout the United States of from 75 cents for each local telephone report to $2.50 for written reports on out of town customers) and the cost of checking references, directories, job and family status, etc. The cost of follow-up calls and correspondence in connection with actual collection is, of course, considerable. So too are the pure bookkeeping expenses of maintaining files and records and receiving and recording payments. There is no basis for allocating any of these costs on a per diem basis. In other words, the allocation of such costs — since they either are fixed costs or vary for reasons other than length of payout — between customers solely on the basis of the term of the loan would not be a fair or equitable method. A large part of the business done by credit jewelers on the installment basis is with wage earners in the lower brackets, and often installment payments are made on a weekly rather than a monthly basis, and many sales are in amounts of less than $100. A $75 loan payable in weekly installments over a period of twenty-five weeks could involve greater bookkeeping and other costs than a $75 loan repayable monthly over a period of twelve months.
The excise tax is imposed on the price of goods sold, not on a charge for credit. Perhaps the taxpayer's budget charge of 10 per cent was excessive. Perhaps some of the elements relied on by the taxpayer as credit costs should be treated as part of the purchase price. But the taxpayer should have the opportunity to prove at a trial on the merits its costs of extending credit on sales where the payment was to be made in more than ninety days.
This is a case where precision is impossible to achieve. It cannot be said as a matter of law that all of the taxpayer's finance charge was within the price of the goods sold on credit. And inability to fix the precise figure attributable to the taxpayer's extension of credit on installment sales does not justify treating all of the charge as part of the sales price. Compare Cohan v. Commissioner of Internal Revenue, 2 Cir. 1930, 39 F.2d 540; 4A Mertens, Law of Federal Income Taxation § 25.04.
The judgment is reversed and remanded for proceedings consistent with this opinion.
Retailer's Excise Tax as Imposed on Jewelry and Related Items, Int.Rev. Code of 1954, ch. 736, § 4001, 68A Stat. 473. The tax was repealed Pub.L. 89-44, Title I, § 101(a), June 21, 1965, 79 Stat. 136, effective June 22, 1965
The purpose of a published revenue ruling is simply to "inform" * * * both the taxpayers and the personnel of the Service as tothe Commissioner's position * * * [emphasis added]. Remarks of Mitchell Rogovin, Chief Counsel of the Internal Revenue Service, "The Four R's: Regulations, Rulings, Reliance and Retroactivity," 43 Taxes 756, 765 (1965). See also Fischgrund, Federal Excise Taxes, 14 So.Cal. Tax Inst. 889, 912-14 (1962).
The Service itself, however has ruled that finance or service charges which are not related to the length of the loan are simply interest. Rev.Rul. 57-541, 1957-2 Cum. Bull. 319. On facts similar to the instant case, it was likewise so held in Western Credit Co. v. Commissioner, 38 T.C. 979 (1962), affirmed per curiam, 325 F.2d 1022 (9th Cir., 1963) (an income tax case). See also North American Loan & Thrift Co. v. Commissioner, 39 T.C. 318, 328-329 (ftnt. 3), affirmed per curiam, 319 F.2d 132 (4th Cir., 1963)
Retail jewelers cannot now, of course, pass on the assessed tax to their customers


• Kirk Sorensen, founder of US firm Flibe Energy, which aims to build a demonstration liquid-thorium-fuelled reactor (LFTR).
Remember that the persons in the panel have different reactor types in mind when they answer the same questions. This gives rise to what seems to be a very wide spread of parameters in their answers.


It's finally here! Watch the first trailer for 'Captain Marvel'!
We've been waiting for what seems like an eternity, but Marvel has finally released the first full trailer for Captain Marvel.
When Marvel announced they would not be attending 2018 San Diego Comic Con, which meant we wouldn't be getting new trailers for some highly anticipated movies like Captain Marvel over the summer, we were all pretty bummed. Fans started speculating on when that first trailer would drop, and every passing month Marvel fans thought, "Surely THIS will be the month, right?" Well thankfully, our waiting is over, and Brie Larson–Carol Danvers herself–released the first Captain Marvel trailer on Good Morning America.
And happily, we've got the trailer right here for you. So take a peek below and get the first taste of the MCU's first female-led, standalone superhero movie.
We can't decide what we're more excited about here, the story, the suit, or Carol herself. First off, can we talk about how much of a badass Brie Larson is in this trailer? We've gotten to see some official images of Larson suited up, but that was nothing like seeing her in action.
Of course, we only get a quick look at Carol in her iconic red, blue, and gold suit, as she spends most of it in her Kree uniform. However, getting to see Captain Marvel in action has got us feeling completely shook. We also get to see just how much of an utter badass Carol Danvers is outside of her super-persona, and it's got us absolutely dying for more content from this movie.
And even better, we've got a healthy amount of young Nick Fury in this trailer. We get to see not only how he and Carol met (and the origins of Nick's infamous pager), but it seems that meeting Carol Danvers is what keeps Fury working for S.H.I.E.L.D.
Happily, Marvel hasn't just dropped our first look in trailer form. They've also released this amazing new poster for the movie, which we are officially obsessed with.
Now if you'll excuse us, we're gonna have to go back and watch that trailer a few million more times while we wait with feverish anticipation for the movie to land in theaters. Luckily, the wait is getting shorter every day, as Captain Marvel releases in theaters everywhere on March 8, 2019.


Länken lades upp den 24 februari 2010.
EfronBooks is Russia's most comprehensive web portal for books through which you can find and buy any book you want. Our unique search engine will help you identify the right book, even if you only remember its subject and cover colour. Here you can select, order and choose your preferred online bookstore or other Internet retailers, which enables door to door deliveries worldwide and all across Russia. This will also provide you with a convenient way to compare prices and save money.


Whiznews in Southeastern Ohio looks at a local deployment of SizeUp with the Zanesville-Muskingum Chamber of Commerce.
RedCloud names Katia Hilal as vice president of product. See RedCloud at FinovateFall 2015 in New York.
Omaha.com talks with Doug Parr, chief revenue officer for Prairie Cloudware, about the EMV transition this fall.
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Flint Mobile upgrades its iOS mobile app to improve compatibility with Apple Wallet.
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In an increasingly mobile world, even small businesses are on the go. Flint Mobile's technology helps mobile SMBs, such as contractors, accept card payments on their mobile devices. Today, the company is launching App2App Connect, a free, lightweight feature that relies on Flint's card-scanning technology to offer embedded payments within mobile apps.
Using App2App Connect, developers add a "Take Payment" button into mobile SaaS apps that offer SMBs solutions such as client scheduling, appointments, or sales. Since Flint takes control of card data entry and management, developers stay PCI compliant and don't need to deal with the payments process.
Also starting today, businesses using Flint's iOS and Android apps can accept a wider variety of cards. In addition to Visa and MasterCard, the California-based company is launching support for American Express and Discover. For all cards, Flint charges 1.95% for debit card payments and 2.95% for credit card transactions.
Flint launched its first product offering in San Francisco at FinovateSpring 2012.


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Commando Car Alarms offers free wiring diagrams for your 1997-1999 Buick Riviera. Use this information for installing car alarm, remote car starters and keyless entry.


Corporate IT infrastructure has changed a lot in the past decade. From a relatively simple bounded space, with a defined "inside" and "outside," IT networks have evolved to incorporate a wider range of devices, such as smartphones and tablets, and a growing amount of traffic from additional diverse networks, including the public Internet. However, nothing has the potential to disrupt traditional infrastructure topologies more than the Internet of Things (IoT). This has implications for infrastructure and operations (I&O) teams, as well as developers who are responsible for IoT solutions. A recent Forrester report titled "Edge Computing: IoT Will Spawn A New Infrastructure Market" highlights many of the changes and challenges that must be faced in this rapid evolution. Let's take a look at a few of the highlights.
Consider the full breadth of devices: The "things" that are connected in IoT require new approaches to development and management, but these endpoints are not the only new hardware you have to consider. Diverse components, including field-located IoT gateways and micro-datacenters, will become part of the networked environments. The need for edge infrastructure will depend on how much latency can be tolerated in the system and the complexity of the operations that need to be performed on data. Developers should understand not only IoT endpoints and hubs, but also the architecture in between and how to best take advantage of it to maximize performance and value. For scenarios in which advanced processing needs to happen on devices, Azure IoT Edge provides a fully managed service that delivers cloud intelligence locally.
Adopt a hybrid mindset: As in many other areas of IT, solutions in the IoT space often use a mix of private and public cloud. IT professionals need to understand cloud development and operations principles and best practices, while being able to incorporate owned infrastructure and proprietary line-of-business software into the mix.
Be open to new architectures: IoT systems can be deployed with a wide range of topologies. The control plane may be centralized in the cloud, hosted near the edge, or distributed across multiple locations. Components may be connected to more than one system, requiring a strict hierarchy to prevent conflicts. The flexibility to join, move, and remove components across different systems may also be required. The right approach to these issues is unique to your IoT implementation.
Use software-defined approaches: With a wide range of devices, network protocols, security requirements, and data processing demands, the abstraction provided by the software layer is critical to connecting IoT components into functional, manageable, and secure systems. Using a platform-as-a-service (PaaS) approach can abstract away many of the complexities of managing IoT systems at lower levels and enable you to focus on optimizing the system for your business needs.
Don't go at it alone: The capacity to handle real-time data and scale to large numbers of devices is made much easier with the use of a cloud platform. For example, Azure IoT Hub and other Azure IoT platform services can give you complete, managed solutions for key challenges, including device provisioning and management, secure authentication, messaging, data processing, and more. Additionally, using such a platform enables you to connect easily to other services that may be critical to achieving your goals, such as machine learning and event handling.
There are many other worthwhile insights to be gained from the Forrester study, so make sure to download the full report.


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To build a Fusion pipeline, event scripting and scriptlibs will also be powerful helpers.
Third Party Fuses - many of which are documented extensively so they double as fuse tutorials.
All the links have been updated, with big thanks to robocop.
The Fusion 8 User Manual gives a pretty good explanation on page 452, along with examples.
In short, they are "script plugins", basically text files with Lua code that don't need to be compiled to run. They work just fine in the free version of Fusion and you can find quite a few examples here on the forum, and on the VFXPedia backup (as linked in the post above).
SecondMan wrote: The Fusion 8 User Manual gives a pretty good explanation on page 452, along with examples.
thanks for the explanation, I will check the mentioned section of the user manual as well.
The present manuals also refer to a Fuse guide in several places, so it looks like more in-depth documentation is in progress!


Business Workshops for Contractors and Remodelers who want to take control of their own destiny now.
Warning: this is a straight forward post from a contractor business coach that may tick off contractors and remodelers who are experiencing frustration with their current business results.
Have you aligned your contracting or remodeling business to win business from today's consumer and succeed on a consistent basis?


If you have been unfortunate enough to listen to environment minister Hilary Benn over the past week you may have the impression that Britain is running out of food.
According to the government a growing population, combined with the impact of climate change on food production, will make it harder to feed the country.
The right wing press has seized upon the latest government papers from Defra, the department for environment, food and rural affairs, to warn that rationing will return to Britain and we will have to turn to vegetarianism in order to survive.
Reading the recent documents from Defra is infuriating. They are full of meaningless sentences and spin and short on concrete policies.
The one thing that is clear is that the government wants British farmers to produce more food. The reason, it says, is that there are many threats to global food production and making Britain less dependent on imports and more "self-sufficient" will increase our "food security".
But Britain is more self-sufficient than it has been for years. Even the government admits it.
"Current levels of UK self-sufficiency in food are relatively high compared to the first half of the 20th century, and we are now more self-sufficient than we were in the 1930s or 1950s," says Defra.
Some have seen the government's desire for self-sufficiency as reflecting a more "protectionist" approach where British farmers produce more food to safeguard the food supply in Britain.
But the government is not aiming to withdraw from the world market. It is aiming to position British capitalism better within that market by increasing exports.
Increasing production is not about making sure that people here have enough to eat. More than enough food is being produced already – so much so that exports are rocketing.
Britain's food and drink exports grew by 16 percent in the first three quarters of 2008.
Meat exports rose significantly. Exports of lamb went up by 43.9 percent in 2008, while beef exports rose by a massive 69.3 percent.
And the government will continue to import food – indeed it sees this as a way of achieving food security. "Our openness to trade makes the UK very resilient in terms of disruptions from one or a few sources of supply," Defra says.
The government is spinning the need for changes in food production as being about two things – securing food supply for ordinary people and safeguarding the environment.
In reality it wants to give more power to business – not to give us a reliable or sustainable food supply.
Let's take the environment first.
For all the government's alleged worry about the environmental impact of the way we produce our food, the last thing the government is going to do is impose stricter regulations on agribusinesses and farmers.
In fact, it wants to do the opposite.
"We will continue to work with the farming industry and the European Commission to explore ways to reduce the impact of regulation," says Defra.
It talks of "voluntary" schemes for supermarkets to sign up to and "encouraging" farmers to tackle climate change. But it will do nothing to make sure that any changes happen.
Government concern about food miles – the distance food is transported from where it is produced to where it is consumed – seems to disappear where British food exports are concerned. Once again, the competitive drive for short-term profits comes before meeting the needs of people and the planet.
And it's a bit rich of the government to talk about ensuring that people are properly nourished.
Dramatic food price rises throughout 2007 and 2008 plunged millions of people around the world into hunger and starvation. In Britain price rises hit the poorest people, who spend proportionally more of their income on food, the hardest.
What did the government do? It could have imposed price caps or provided some foods for free to the poorest people. It could have banned speculation on food commodities, which would have had an impact on the soaring prices.
It could have increased benefits, pensions and the minimum wage to help millions of people cope with the rising cost of living. But it didn't.
Instead it harangued people for wasting food, and issued "advice" on how people could make the most of leftovers.
The government itself spends £2 billion a year on providing food for people – in hospitals, schools, prisons and public sector workplaces.
Jamie Oliver's TV campaigns over school dinners gave just one insight into the low quality of food that the government provides.
The government has not ensured food security for ordinary people. Its real concern is "security" for British agribusinesses.
But hang on, doesn't the government have a point? Isn't population growth and climate change going to lead to problems in the future?
The world's population is growing and will continue growing. It currently stands at around 6.7 billion and is expected to reach 9 billion by 2050.
That may sound like a big hike. But the rate of growth is slowing, not speeding up. We are not facing a population "explosion".
Food production has outstripped population growth consistently since the 1950s.
The United Nations predicts that it will continue to do so, and even the government's own papers admit that the prospects for this are "favourable".
"Overpopulation" is a dangerous argument that we must resist. The right has seized on the "population explosion" argument to attack immigrants.
So the odious columnist Richard Littlejohn wrote an article in the Daily Mail newspaper last week entitled, "Never mind food – stop importing people".
The argument that a growing population will lead to poverty and a scramble for resources is centuries old.
But as the world's population has increased, the world has become richer, not poorer. Living standards have increased and people now live longer.
In every modern famine there has been enough food to feed people. People don't starve because there's not enough to go around, they starve because they are too poor to buy it.
And people are not simply mouths to feed – it is the people who produce the food in the first place. A growing population means there are more people to produce food.
The argument about the impact of climate change on food production is more complex. Climate change is a serious and growing threat.
It is getting more serious as world leaders fail entirely to commit to any measures that could significantly tackle it.
In the most recent government papers, climate change is treated like an unstoppable force of nature that we must "adapt" to. But why can't we try to tackle climate change itself?
It's hard to take the government seriously when it says it is concerned about how food production is affecting the environment or about the amount of food miles contained in the goods people buy. This is the same government that has approved the expansion of Heathrow airport.
"Agricultural, land use change and forestry and responsible for around 7 percent of the UK's greenhouse gas emissions," says the government.
But cars contribute much more. Road transport is responsible for about 25 percent of Britain's total carbon dioxide emissions, with passenger cars alone accounting for nearly half that figure.
And air travel, which the government is committed to increasing, is the fastest growing source of greenhouse gases.
Defra supports "the development of more advanced biofuels". These are an environmental disaster in terms of deforestation and divert crops from food to fuel, making food insecurity worse for the poorest people on the planet.
The threat posed by climate change is real. Soil erosion, lack of fresh water, melting glaciers and extreme changes in temperature all have an impact on our ability to produce food.
The government should take real measures to tackle it. But it refuses to do so – because this would threaten British businesses' ability to make money.
Instead, it will use the threat of climate change to tell us that unpopular things like genetically modified (GM) crops or nuclear power are "necessary" in order to save the planet.
Socialists should not fall for this.
There is a transparent agenda behind the recent government concern over food security.
It is to make changes to food production that benefit the rich – of which increasing the use of GM foods is just one example.
Socialists are not anti-science. We do not oppose GM foods and crops because they "interfere with nature".
We oppose them because they increase inequality and put more power in the hands of rich agribusinesses while threatening both the health of people and the planet.
The government is not addressing the very serious problems with food production, the environment and the way they impact on each other.
It won't do this because the problem of food insecurity is not simply an agricultural one – it is a social and political one.
The changes that we really need would challenge the interests of the rich.


text:
Ein Stockfleck (meist im Plural gebraucht), früher auch Sporfleck, ist oft ein Feuchtigkeitsschaden, der auf Papier, beispielsweise in Büchern, oder auf Textilien sowie an Decken und Wänden gelbliche, bräunliche oder grau-schwärzliche Verfärbungen verursacht. Weitere Ursachen können säurehaltige Leimungen, Klebstoffe, herstellungsbedingte Verunreinigungen, nutzungsbedingte Verschmutzungen, partielle Vergilbungen aufgrund von Inhomogenitäten der Papiermasse sowie eine kapillare Ausbreitung mancher Schadstoffe (Effekt wie bei der Papierchromatographie) oder Mikroben sein, wie etwa Schimmelpilze. Stockflecken sind eine typische Alterungserscheinung und gehen meist einher mit einem muffigen Geruch.

Die Entstehung der Stockflecken ist nicht einheitlich erklärbar. Typischerweise entstehen Stockflecken bei hoher Feuchtigkeit des Papiers oder Textils bzw. hoher Luftfeuchtigkeit und einem Vorgang des Stockens (d. h. Verderbens durch Feuchtigkeit), zum Beispiel durch extremes Zusammenpressen der Teile oder extrem luftdichtes Abschließen etwa eines Raums. Sehr wahrscheinlich mitursächlich oder zumindest ein oft beobachteter Begleitumstand sind Mikroben, wie Schimmelpilze oder Bakterien. Die Schimmelpilzsporen werden durch die Luft verbreitet und sind über Jahre bis hin zu Jahrzehnten keimfähig. Für ihre Vermehrung ist eine relative Luftfeuchtigkeit von über 55 % nötig.

Abgesehen von der optischen Beeinträchtigung und eventuell einem muffigen Geruch verursachen Stockflecken mitunter keine Schäden an den Materialien, auf welchen sie entstehen.  Auch Textilien sind im günstigen Fall problemlos weiter verwend- und haltbar. Eine Gesundheitsgefährdung durch Schimmelpilze kann jedoch eintreten. Deshalb sollten Stockflecken stets behandelt werden, insbesondere wenn sie großflächig sind (Tapeten, Wände usw.) oder in Kleidung, Bettwäsche, Handtüchern etc. auftreten (siehe unten).

Vorbeugen lässt sich Stockflecken durch die Senkung der hohen Luftfeuchtigkeit unter 65 %, durch Temperatursenkung unter 8 °C, teilweise auch durch penible Sauberkeit und durch das Auftragen von – nicht problemlosen – Fungiziden.

Stockflecken behandeln
Stockflecken in Büchern lassen sich nur durch eine Fachperson, den Papierrestaurator, entfernen, genauso auch bei Druckgrafiken und geografischen Karten.

Stockflecken auf Tapeten oder an der Decke deuten auf schlecht gelüftete Räume hin oder, wenn nur örtlich vorhanden, auf mangelnde Dämmung und Wärmebrücken in der Wand oder an der Decke. Für sie gibt es diverse Spezialmittel auf dem Markt, die meisten beruhen auf Chlorbleiche und sind daher nur mit Vorsicht in Wohnräumen anzuwenden. Zu hohe Luftfeuchtigkeit in Gebäuden entsteht vor allem durch die ausgeatmete Feuchtigkeit, durch Kochen, Duschen und Baden und lässt sich durch Lüften oder den Betrieb von Luftentfeuchtern oder Klimageräten verringern.

Stockflecken in Textilien können in Essigwasser eingeweicht werden. Die UV-Licht-Anteile der Sonne entfernen Stockflecken ebenfalls relativ effektiv und umweltfreundlich. Es wird auch Javelwasser (Chlorhaltig) empfohlen, was allerdings Fasern angreifen kann. Es gibt auch Hinweise, dass Salmiakgeist Stockflecken entfernen kann. Diese Bleichverfahren sind jedoch nur bei hellen oder weißen Stoffen sinnvoll. Darüber hinaus eignet sich bei Textilien aus dem Bereich der Hausmittel auch das Einlegen in Buttermilch.

Einzelnachweise

Weblinks

Textilpflege
Papiererhaltung
Tapete
Bauschaden

redpajama_set_name: RedPajamaWikipedia


text:
4 Your Excitement
4 Your Excitement, All Things Entertaining!
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Avengers: Endgame Run-Time Makes It The Longest MCU Film
March 28, 2019 Jacie Anderson Cinemas
Credit: Marvel
We're in the Endgame now.
Well we will be in less than a month!
The final instalment of the Avengers story arc, Avengers: Endgame comes to us in April and we are more than a little excited. And somewhat nervous.
Not the least because the run-time is allegedly a whopping three hours and two minutes long. This means this final run for some of our dearly held characters will be the longest film to date within the Marvel Cinematic Universe.
It also means it's probably not a good idea to supersize your drink unless you can sprint like Usain Bolt to the bathroom. Even then it's probably not a good idea.
The rumours of the huge run-time began when tickets went on sale with US based Fandango and they listed the run time at three hours and two minutes. Social media of course went into meltdown mode. But within 24 hours both the online selling site and Marvel Disney have scrubbed all time references from their sites.
How typically Marvel.
But not to fear, movie buffs have sat through long films before now. Fans of Lord of The Rings trilogy have done it three times with the films as well as those from The Hobbit trilogy. Titanic also ran for over three hours.
We asked a few fans about how they felt in relation to the extended run time. Nicola told us, "Well after all these stand alone films and the Avengers films before I suppose the last one needs (the) run time to tie together all the different strings of plots. I'm looking forward to the film. It must be a huge deal to put all these stories together."
Fan Gitte added, "As long as we get an intermission to pee….", while Pixie told us, "Three hours will go by too fast!" Christie expanded on this saying, "If it's placed anything like Infinity War, then even that 3 hours will feel much shorter. There's a lot of story to cover. And, coming from someone who constantly needs to pee, I'm ok with the run-time!"
Fiona-Rhiannon told us, "I'd rather have a long run-time and feel each character and their arc got the attention to detail it deserves, than have a, say, 2 hour movie that only lightly touches on that and doesn't feel finished."
And we wholeheartedly agree. There are a lot of stories we need to see wrapped up, and let's not forget, there is a whole fanbase that also needs to know one single thing: Is Loki really dead?
Avengers: Endgame is the 22nd film in the franchise which started over 11 years ago with Iron Man. It's been an epic journey for fans of the Marvel Cinematic Universe and not without a little heartbreak along the way.
Last year we were handed Avengers: Infinity War which left fans reeling as long time favourites were either killed during the film, or met their fate with The Snap.
There has been much online debate about who is really dead, can The Snap be reversed and so many other theories it's been mind-boggling trying to keep up with them all. But all will be revealed in just under a month with the film being released in Australia on April 24th, the UK on April 25th and then worldwide on April 26th.
Our advice; bring tissues and don't drink too much.
Jacie Anderson
Jacie holds a BA.Ed in Theatre and Literature from Edith Cowan University in Western Australia.
Apart from writing for 4YE, Jacie has her own blog https://thejaciea.wordpress.com/ and is also on twitter @mrsjanderson.
When not fangirling over Marvel, DrWho, Shakespeare,Tom Hiddleston, Richard Armitage, Game of Thrones and a large list of pop culture,Jacie listens to a lot of wide and varied music (preferably on vinyl) and is also currently writing a fiction novel a well as dabbling in FanFiction.
In between all that she finds time to be a mother and the occasional acting gig.
Latest posts by Jacie Anderson (see all)
We Get A Good Look At Wonder Woman's New Golden Armour In New Poster For Wonder Woman 1984 - June 6, 2019
New Guillermo Del Toro Scary Stories To Tell In The Dark Is A Family Horror - June 5, 2019
Chris Pratt Happy That James Gunn Is Returning For Guardians Of The Galaxy Vol 3 - April 29, 2019
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Don't Stop Believin' As Rock Of Ages Keeps The Spirit Of 80s Rock Alive
Top 5 Sebastian Stan Roles
Glee 100 Celebration: The Best Of Quinn Fabray
10 Reasons Why Sebastian Stan Is A Fangirl's Dream
Melissa Benoist Teases A "Fight For Lena's Soul" In Supergirl Season 5


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A service account or application account is a digital identity used by an application software or service to interact with other applications or the operating system. They are often used for machine to machine communication (M2M), for example for application programming interfaces (API). The service account may be a privileged identity within the context of the application.

Updating passwords
Local service accounts can interact with various components of the operating system, which makes coordination of password changes difficult. In practice this causes passwords for service accounts to rarely be changed, which poses a considerable security risk for an organization.

Some types of service accounts do not have a password.

Wide access
Service accounts are often used by applications for access to databases, running batch jobs or scripts, or for accessing other applications. Such privileged identities often have extensive access to an organization's underlying data stores laying in applications or databases.

Passwords for such accounts are often built and saved in plain textfiles, which is a vulnerability which may be replicated across several servers to provide fault tolerance for applications. This vulnerability poses a significant risk for an organization since the application often hosts the type of data which is interesting to advanced persistent threats.

Service accounts are non-personal digital identities and can be shared.

Misuse
Google Cloud lists several possibilities for misuse of service accounts:
 Privilege escalation: Someone impersonates the service account
 Spoofing: Someone impersonates the service account to hide their identity
 Non-repudiation: Performing actions on their behalf with a service account in cases where it is not possible to trace the actions of the abuser
 Information disclosure: Unauthorized persons extract information about infrastructure, applications or processes

See also
 Kerberos Service Account, a service account in Kerberos (protocol)
 Administered service account, a service account within managed services
 Privileged identity management
 Robotic process automation

References

Computer security
Software

no:Tjenestekonto


This page wants to be a space of resources, be curious, dare to seek, happiness does not depend only on positive thought, it is in particular a subtle balance between reflection and awakenings, intention and action, progression and healing, consciousness and audacity… Thousands of personalities, wise, philosophical, doctors, researchers… work since the beginning of Humanity to relieve, to cure our pains; let's make our best to spread information of what may help to bring more calm, health and sense in our lives. In this spirit I invite you to share with your circle the information which makes sense for you!
You can consult at will the magazines below (each one contains various articles on the concerned subject), and you will receive new articles by subscribing -for free - to the Flipboard application.
SIGN-UP NOW! SIGN-UP NOW! Click to become a Member for Free!
January 23rd 2018:Step Forward in 2018 Authentically and Purposefully!
Join Rebecca Hall Gruyter (RHG TV Network),Trisha Garrett (BriteLite TV), and Sophie Roumeas (Personal Development) as we share how to step forward powerfully, authentically, and purposefully in 2018 and beyond!
Workshop designer and facilitator, coach in personal development and stress management, Sophie uses ericksonian hypnosis, meditation, systemic constellations, and gives a lot to intuition and dreams; native from the French Alps, she regularly uses the metaphores offered by nature world in her practice, a way to include the peculiar spirit of mountain resources amongst the several alternative therapy techniques used.
First impressions : Harvard Business School professor Amy Cuddy has been studying first impressions … She says people judge you based on 2 criteria when they first meet you. They size you up in seconds, but what exactly are they evaluating?


text:
Nyársapát es un pueblo húngaro perteneciente al distrito de Nagykőrös en el condado de Pest, con una población en 2013 de 1949 habitantes.

La localidad albergaba un templo románico de la era de Árpád. Actualmente las ruinas están desaparecidas, pero hay un memorial en su lugar.

Se ubica sobre la carretera 441, a medio camino entre Nagykőrös y Cegléd.

Referencias

Enlaces externos

Localidades del condado de Pest


NEW YORK — Fashion model Prince Nasir Dean also known as Marcato styled in a $1,090 Balenciaga Logo Jacquard Knit Sweater.
This warm insulating jacquard knit features all over Balenciaga logo jacquard, a crew neckline, long sleeves, ribbed finishing at collar, cuffs and base.
This sweater is available at Balenciaga.


At least once a week there is someone on the radio talking about some issue or another and saying that part of the solution to the particular problem they are discussing is to educate children about it. If schools responded to each of these requests the curriculum would be one long PSHE lesson with no time for any academic subjects!
In general, we would expect children to learn from their parents how to cope in the real world – things like personal finance, personal safety, health (physical, mental, sexual), diet, radicalisation, respect, tolerance, resilience etc. Many families do not provide this for their children, so it falls on schools and teachers to do so. To a great extent, teaching about these topics in isolation is not enough – children have to see them modelled to really understand their importance.
This is why the ethos of schools is important. Teachers act in loco parentis and while children are at school teachers and other pupils are effectively their family. As well as educating them, schools have to teach children the skills and knowledge they need for life. As well as the PSHE lessons, assemblies and formtime, staff can do this in their conversations (with parents as well as pupils) and by briefly exploring relevant issues which arise in lessons.
Acting as default parents as well as teachers makes big demands on school staff, but it is part of the moral purpose of teaching.


Motorists are being urged to find an alternative route this morning following an accident on a busy main road.
The A51 London Road, near Bridgemere in Cheshire, is closed in both directions following the accident which happened at about 10.45 today (Saturday, June 23) between Checkley Lane, Hunterston Road and Mill Lane near to Nantwich Sailing Club.
Traffic monitoring system Inrix says the accident is affecting traffic travelling between Nantwich and Woore.


text:
Member Spotlight: Carrie's Secret to Seeing Theater Almost Every Night of the Week...for Free!
Show-Score | By Samantha Dupler | Jul 1, 2016
Show-Score member Carrie is an avid theater fan: both on the stage, and in the aisles!
Carrie at the Connelly Theater | By Show-Score
Outside the Connelly Theater in Manhattan's East Village, Show-Score member Carrie is wearing a pair of Groucho-style glasses and a string of vintage pearls. The curtain is due to go up that evening on another performance of the lost Marx Brothers musical, "I'll Say She Is", but Carrie isn't just a fan who dressed up in the spirit of the show.
"The standard usher dress code used to be black and white attire," she tells me. "Now, it's all black. The only theater without a dress code that I've come across is actually this one! For tonight, they just asked us to wear '20s clothes and gave us these glasses."
(outside the Connelly Theater)
A former actress who previously appeared in "Oliver!" with Patti LuPone, Carrie is no stranger to working at the theater. After appearing in three Broadway productions, she got married, settled down, and left the hectic life of a performer to raise her child... but she couldn't completely keep away!
Nowadays, Carries finds herself ushering almost every night, volunteering at what she estimates to be a good 20 or so theaters! She tells me that her friend was the one who "turned her onto this ushering stuff," and soon after that, she found herself signed up with pretty much every off-Broadway theater in the city.
(Carrie poses with a program)
"It's getting harder to get usher gigs because everyone is catching on to how great it is!" says Carrie. "You have to be at your computer when that volunteer offer comes out, and very often you miss it if you don't respond immediately." She says she's fortunate to have a day job at a computer most of the day, working alongside her husband at an accounting firm, but admits that sometimes it helps to have connections.
"I've gotten friendly with the house ushers, and some of them like me so much that I get first dibs!" she adds.
As an usher, Carrie has had some unique experiences, like seating Oscar-nominated actress June Squibb (which made Carrie "a little starstruck") and seeing amazing theater for free. As a volunteer usher with Roundabout, one of the only Broadway theater owners that currently allows volunteers, she was even able to snag a third row center orchestra seat for "She Loves Me"!
And how does Carrie sum up her thoughts on ushering? "It's a pretty great way to save $80 and see a show!"
Follow Carrie to keep tabs on the shows she loves!
Have you ever volunteered as an usher? Tell us your ushering story in the comments!
If you know people who express their love for theater in cool and interesting ways, click here to submit and we may feature their story!


From music to money, the answer seems to lie in the Cloud. Three events during Fife Business Week are addressing how business accounting with cloud computing is the way ahead for speed, access and real-time information.
A seminar on auto-enrolment and a demonstration of the Sage Payroll Pensions Module is also being hosted by Thomson Cooper on 9th November at Castle Court, Carnegie Campus.


If you are a dog fan, especially the Boxer, this is a must have for your art collection. This is an abstract very colorful depiction of the head of a boxer with the funny papers in the background. Look closely...what comic strip are they showing here? It's about a dog..what else!


text:
Jared Griffard Surgery, The University of Tennessee Medical Center, Knoxville, Tennessee, USA PubMed articlesGoogle scholar articles
Brian Daley Surgical Critical Care, University of Tennessee Medical Center, Knoxville, Tennessee, USA PubMed articlesGoogle scholar articles
Marc Campbell Surgical Critical Care, University of Tennessee Medical Center, Knoxville, Tennessee, USA PubMed articlesGoogle scholar articles
Danilo Martins SSM Health, St Louis, Missouri, USA PubMed articlesGoogle scholar articles
Zach Beam Surgical Critical Care, University of Tennessee Medical Center, Knoxville, Tennessee, USA PubMed articlesGoogle scholar articles
Sean Rowe Pharmacy, The University of Tennessee Medical Center, Knoxville, Tennessee, USA PubMed articlesGoogle scholar articles
Jessica Taylor Surgical Critical Care, University of Tennessee Medical Center, Knoxville, Tennessee, USA PubMed articlesGoogle scholar articles
Correspondence to Dr Jared Griffard; jgriffard{at}utmck.edu
Griffard J, Daley B, Campbell M, et al
Trauma Surgery & Acute Care Open 2020;5:e000519. doi: 10.1136/tsaco-2020-000519
Received May 23, 2020
Revised August 27, 2020
Accepted October 4, 2020
First published November 5, 2020.
© Author(s) (or their employer(s)) 2020. Re-use permitted under CC BY-NC. No commercial re-use. See rights and permissions. Published by BMJ. http://creativecommons.org/licenses/by-nc/4.0/This is an open access article distributed in accordance with the Creative Commons Attribution Non Commercial (CC BY-NC 4.0) license, which permits others to distribute, remix, adapt, build upon this work non-commercially, and license their derivative works on different terms, provided the original work is properly cited, appropriate credit is given, any changes made indicated, and the use is non-commercial. See: http://creativecommons.org/licenses/by-nc/4.0/.


text:
Q: Reading matrices separated by a newline from file I need to read two matrices of any dimension from a file in this format:

1 2 4
1 3 7
9 2 4

0 2 4
1 5 7
0 2 4

The second matrix mustn't necessarily be present. I wrote a code that can already read the first matrix:
int main (int argc, char *argv[]){

    FILE *fp;
    int i, j;
    int initial_dim = 5;
    int n1 = 0; /*dimension of the first matrix*/
    int n2 = 0; /*dimension of the second matrix*/
    double A[n][n];
    double B[n][n];

    if (argc == 1){
        printf("Please enter file name\n");
        return 1;
    }

    if( (fp = fopen(argv[1], "r")) != NULL ){
        for(i=0; i < initial_dim; i++)
            for(j=0; j < initial_dim; j++)
                if (fscanf(fp, "%lf", &A[i][j]))
                    n1++;

        double x = determinant(n1, A);
        printf("Determinant: %g\n", x);
        fclose(fp);
    }

    else{
          printf("I can't open file %s\n", *argv);
          return 1;
    }
    return 0;
}

I need a way to skip the delimiter and read the second matrix

A: I could not find a way to write a short answer so I just wrote the code that would do this here: http://gitlab.dotty.fr/dotty/read_matrix/tree/master
The code I wrote can read as many matrices as you want from an input file and store them in a struct. And I think you can modify this code to match what you want to do easily.
If you have any questions please ask me to clarify.
Here is some part of the code to show how simple is the main:
int main(int argc, char *argv[])
{
  if (argc != 2) {
    fprintf(stderr, "Usage: %s <mat_file>\n", argv[0]);
    exit(EXIT_FAILURE);
  }

  FILE *file = fopen(argv[1], "r");
  if (file == NULL) {
    perror("fopen");
    exit(EXIT_FAILURE);
  }

  while (mat_parse_next(file))
  {
    struct matrix *mat = mat_read(file);
    mat_dump(mat);
    mat_free(mat);
  }

  fclose(file);
  return 0;
}

redpajama_set_name: RedPajamaStackExchange


A large western swiftwater minnow, the alien-looking Humpback Chub was once found throughout the Colorado River system, mainly in the Grand Canyon. The introduction of invasive trout, water temperature pollution, and water flow diversion has severely impacted their range and abundance. The largest remaining population of Humpback Chubs is in the Little Colorado River, although it can also be found in the Green and Yampa.
Refuge populations of Humpback Chub have been established in Shinumo Creek and Havasu Creek, in the Grand Canyon. These rare fish now thrive in the beautiful and idylllic wonderland of Havasu Canyon, looked after by the Havasupai Tribe, and in the remote and rugged Shinumo Creek. Another creek - Bright Angel - is being evaluated for additional Humpback Chub translocations. Efforts to eradicate the invasive trout from bright Angel Creek continue; Bright Angel had formerly been badly infested with trout. Someday, we hope, a true world-class all-American native-species fishery will exist in these places.


text:
Trump is 'Last of Washington's Ankara Apologists,' Says ANCA
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Presidents Erdogan (left) and Trump in Washington
The State Department on Tuesday said that the Trump Administration's stance of the Armenian Genocide remains unchanged, despite last week's historic recognition of the Armenian Genocide by the Senate and the House of Representative's earlier signaled an across the board—Republican and Democrat—consensus on the matter.
"The position of the administration has not changed," said State Department spokeswoman Morgan Ortagus in a statement on Tuesday. "Our views are reflected in the president's definitive statement on this issue from last April," she said.
She was referring to the White House statement issued on April 24, in which President Donald Trump refers to the events of 1915 as "Medz Yeghern," http://asbarez.com/179510/trump-doubles-down-on-turkey-first-armenian-genocide-policy/ a precedent set by his predecessor President Obama when he was attempting to circumvent the use of the word "genocide."
"It's unclear how long President Trump remains loyal to Erdogan, enforcing – against all reason – an anti-American autocrat's veto against honest American remembrance of Turkey's extermination and exile of millions of Christian martyrs," said Armenian National Committee of America Executive Director Aram Hamparian.
"With more than 98% of Republicans and Democrats having backed Congressional recognition of the Armenian Genocide Resolution, the President finds himself in an untenable position – isolated and alone as the last of Washington's Ankara apologists," added Hamparian.
Creative Armenia Announces Winners of First Page Screenwriting Challenge
Mike Sarian says:
It is a very disappointing statement form this Administration. There should be no more defense on this! The United States Congress by both chambers of the House and the Senate passed it with overwhelming majority of democrats and republicans and now Administration should follow the wish of the people of United States and not anyone else wish!
Satenik says:
Idid not expect anything other than this from Trump. He is a bully, a coward and best friend with Erdogan. I never thought that he would do anything for Armenians and I am puzzled why some Armenians love him!
He didn't promise anything like the previous lier.
Promised or not Armenians should act the way he acts, he doesn't do anything for Free, nor should Armenians. If he wants Armenian votes and sympathy he should wet himself, if he loves so much Erdogan and his interest lies with him, than the answer is very simple for Armenians, look somebody else to deal with, DO NOT GIVE ANYTHING FOR FREE.
hrair says:
We "LOVE" him because his stupidity GOT US HERE.
Please do not make him stupid, he is too smart, only that he is in the business of what's in it for me, not America first, my pocket first.
I will probably be reviled for asking this, and my comments probably won't be visible for the rest of the public to see, but, here goes –
a) What is ANCA's end game if the genocide is recognized?
i) Will Armenians get historic lands back?
ii) Will Armenians get Artsakh recognized (two separate issues, yet both are intertwined)?
b) If Turkey is pushed out of the American orbit, whose orbit will it land in?
i) If Turkey lands in the Russian orbit, have Armenians done enough NOT to antagonize Russia?
A) Pashianyan and his Levon Ter-Petrosyan allies are very much patrons of the west, and have done nothing but antagonize Russia
B) Armenian civil society, especially AGBU sponsored civil society is very much involved with the emasculation of the country
C) If Armenia's current leadership has antagonized Russia, and Turkey lands in Russia's orbit, what repercussions should Armenia expect? (Think Abkhazia's situation with respect to Georgia)
ii) If Turkey reclaims its position as the head of the Islamic world, where does that leave Armenia?
I know asking questions is not an Armenian thing to do, and I expect a lot of hate for this. Whatever, bring it.
Armen says:
Great questions Ted!
Armenians don't ask questions? What a stupid statement! The number 1 priority should be recognizing officially Arzakh. And who cares if WH did6 say the G word. Move on!
Those are really good questions. Still right to recognize the genocide.
Though for Trump everything boils down to $$$, OIL and GAS, for the sake of world peace, best solution is to redraw Middle East map and divide Turkey into smaller countries, lining Geopolitical interests of the East and the West.
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I was so happy this afternoon to be nominated by the lovely Girl Abroad for The Versatile Blogger Award, check out her amazing blog here. This seems like such a great way for bloggers to support each other and help promote their favourite blogs. As soon as I read that I had been nominated, I just had to join in as it is a bit of fun and nice to see people of the blogging world praising others.
4. Select 15 blogs/bloggers that you have recently followed or follow regularly.
I have completed 1 and 2 above.
1. I love animals, especially cats. I am sure I will end up a crazy old cat lady one day.
4. During my law degree I was lucky to spend 6 weeks working in a law firm in Texas, USA and not only visited prisons, I also visited death row and interviewed inmates there.
5. I have only been blogging now for a few months but I love it and feel I am slightly addicted now.
6. I have a strange obsession with Britney Spears and would love to see her in Las Vegas.
7. My favourite film is Mary Poppins.
Always love finding out more about bloggers, I completely love Mary Poppins too!
Congrats on your nomination! I always think these awards are such fun ways to get to know other bloggers. Great post!
Congrats on the nomination! Well done!
Thanks for the nomination, I really appreciate it! It must have been really interesting to interview death row inmates!
It really was, and kind of scary at the same time haha!
Congrats on the nomination! Well done and thanks for you selected me!
Thank you for the nomination and for sharing these interesting little bits about yourself. How did it feel to visit death row?
I already have done the Versatile Blogger award a while back, so I will refrain this time, but thanks again for the nomination.
Congratulations on the award and it was great to learn a bit more about you through this post as well!
Congrats on the award!! Great post.
Congrats! I bet visiting death row was so interesting. Must've been tough though!
It was amazing!! Something I will never forget!
I LOVE finding bloggers who do cool jobs away from blogging, how amazing that you got to work for the law firm in Texas and meet people on death row, that must have been really intense but special at the same time?!
Yay, congrats on the nomination! It's awesome that you're a lawyer -- it's always been a childhood dream of mine to become a lawyer, but then Computer Science made its way into my life and I haven't looked back since. Crazy cat lady right here too! Haha, what a lovely post, Lauren!
Congats on the nomination, and thank you for mine!
Congratulations on the nomination! Love this post a lot!


text:
Variation on a matrix game
The original problem appeared on last year's Putnam exam:
"Alan and Barbara play a game in which they take turns filling entries of an initially empty 2008×2008 array. Alan plays first. At each turn, a player chooses a real number and places it in a vacant entry. The game ends when all the entries are filled. Alan wins if the determinant of the resulting matrix is nonzero; Barbara wins if it is zero. Which player has a winning strategy?"
It's not hard to see that Barbara can win this game by reflecting Alan's moves over a vertical line. (In fact, you might say she "wins with multiplicity 1004".) My question is, what if the goals were reversed? That is, suppose Alan (the first player) wants the determinant to be zero, and Barbara wants it to be nonzero. Now who has the winning strategy?
If you expect the result to rely solely on parity, then you should note that Alan wins in the 2×2 case, because he can force a row or column to have only zeroes. Unfortunately, it's not at all clear (to me, anyway) that he can do anything similar to a 4×4 matrix, let alone a 2008×2008 one.
linear-algebra matrices combinatorial-game-theory
Jonah Ostroff
Jonah OstroffJonah Ostroff
$\begingroup$ I can't edit your post -- it's your turn. As for the text, I would emphasize the text that is the question you're asking, not the one you're quoting. But that's me. $\endgroup$ – Ilya Nikokoshev Oct 23 '09 at 21:32
$\begingroup$ The problem is discussed here: echochamber.me/viewtopic.php?f=17&t=31566&start=0 . I'm not sure if it's solved, though. $\endgroup$ – Qiaochu Yuan Oct 23 '09 at 21:34
$\begingroup$ Thanks, ilya. Qiaochu, yeah, I thought I'd give it a second shot among this crowd, since the xkcd discussion didn't really get anywhere. Also, hi! $\endgroup$ – Jonah Ostroff Oct 23 '09 at 21:45
$\begingroup$ Yeah, people over there have only taken fairly ad-hoc approaches. I don't know much about computers, but would it be hard to set up a program to analyze this game? $\endgroup$ – Aaron Mazel-Gee Oct 28 '09 at 7:59
$\begingroup$ Serious question: should we move this to a blog somewhere while we work this out? It looks like this is doable but needs a good amount more discussion. $\endgroup$ – Jason Dyer Oct 30 '09 at 12:58
I also can't do the entire problem, but I can handle a more general case than the other answer: Barbara wins if Alan plays only 0s on a board of the form (4n)x(4n). (This is more general because it considers all possible ways of having 0s force a determinant to be zero, not just rows and columns. Admittedly, it's less general because it requires more of the size of the matrix.)
First, consider the 4x4 case. Label the matrix as follows:
bbcd
efgg
efhh
This pairs up the entries of the matrix. Then, Barbara's strategy is fairly easy: play in the matching pair of wherever Alan plays. One can check that no matter how Alan plays, there will be four entries of Barbara's whose product contributes to the overall determinant. If Barbara plays algebraically independent entries, then this implies the entire determinant is nonzero.
Extending this to (4n)x(4n) is fairly easy. Make n 4x4 blocks along the diagonal of the big matrix. If Alan plays in one of them, Barbara plays by the above strategy locally. If he plays in an off-diagonal block, Barbara simply helps Alan by playing 0 in that block. The end result will be a block diagonal matrix with nonzero determinant.
aorqaorq
$\begingroup$ Interesting how this thread is almost turning into a Polymath project. $\endgroup$ – Jason Dyer Oct 29 '09 at 14:50
$\begingroup$ @Jason Dyer: Yup! I was secretly hoping someone would finish off the argument for me. Unfortunately, I can prove that no pairing strategy works for Barbara in the 4x4 case. ("A pairing strategy" is one in which Barbara always plays in the matching pair to Alan, for some predetermined perfect matching on the entries. I don't care what entries Barbara actually plays.) $\endgroup$ – aorq Oct 29 '09 at 15:18
Let me expand upon my comment. Let us say we are dealing with a 4x4 matrix Alan is restricted to integers, Barbara can use any rational numbers. Alan moves first and wants to force the matrix to have an integral determinant. Alan moves first Barbara moves second and her entry is 1/2 in the same row as Alan the look at the matrix with the row Alan moved first in and the column Barbara moved first in deleted. Suppose Alan moves next in that matrix then Barbara moves in the same row and then the row Alan moved in and the column Barbara moved in is deleted or Alan doesn't move in the matrix still Barbara moves in the derived matrix and again her entry is 1/2 in the same row as Alan. In either case the row Alan moved in and the column Barbara moved in are deleted and we get a new derived matrix in which the process is repeated until there are 4 elements in the matrix with entry 1/2 whose product is in the determinant adding or subtracting 1/16. Barbara makes sure that the rest of her entries are integral as a result the 1/16 cannot be canceled out since the all other contributions to the determinant can be expressed as fractions with denominator 8 or less and the determinant is not integral. This idea can be extended in various ways depending on the restiction on Alan's moves.
Kristal CantwellKristal Cantwell
While I still can't answer in the general case, in the case where n > 2 and Alan moves only with 0 in attempt to fill a row or column with 0s, he cannot win.
This proof is written semi-informally for ease of reading.
Call Alan's moves 0s and Barbara's moves Xs.
A "blocked" row or column is a row or column that Barbara has at least one X. A "unblocked" row or column is free of Xs.
For Alan to win on an nxn grid, after his move is complete there needs to be at least one row with n-1 unblocked 0s and at least one row with n-1 unblocked 0s.
Define a set R which contains, for each unblocked row, the number of 0s on that row.
Define a set C which contains, for each unblocked column, the number of 0s on that column.
For our the explanation that follows we will write set R followed by set C. For example, if R={2,1} and C={1,3} the sets will be written as {2,1} {1,3}.
The game begins with both R and C as the empty set.
(1st move) Alan moves and the sets become {1} {1}.
(2nd move) Barbara moves to block a row and the sets become {} {1}.
(3rd move) Alan has three choices, let us consider each:
[Case 1] Alan moves in the same column as the existing unblocked 0. The sets become {1} {2}
Barbara moves in the same column as the two unblocked 0s. The sets become {1} {}.
[Case 2] Alan moves in a square that is blocked in both row or column. Barbara blocks the unblocked column and the sets become {} {}.
[Case 3] Alan moves in a square that contains no 0s or Xs in both the row and column. The sets become {1} {1,1}.
Now the situation is as in the diagram above. Suppose the 0s are in A and D, and B and D are empty. One of the rows must be blocked; suppose it is the same row as A. Then Barbara moves at C and the sets become {} {1}. If the blocked row is the same row as D, Barbara moves at B and the sets become {} {1}.
The situation if the 0s are at B and C is symmetrical.
Now note that all the cases are either identical to an earlier position of the game or are symmetrical to an earlier position. Therefore Alan can never win the game.
jeq
Jason DyerJason Dyer
$\begingroup$ How about this? For the first n-3 moves: if Alan moves into a new row, Barbara moves into that same row, in a column she hasn't played before. If Alan moves into a repeated row, Barbara plays into a new row, again in a column she hasn't played before. After this, there will be a 3 rows and 3 columns that Barbara hasn't played in yet. She plays basic tic-tac-toe strategy to block Alan there. (Alan can play outside of this 3-by-3 block, but that doesn't help him because Barbara can just pretend he played somewhere within the 3-by-3 block.) $\endgroup$ – aorq Oct 28 '09 at 20:59
$\begingroup$ An alternative argument (which I learned from Joszef Beck): Imagine the matrix as representing the complete bipartite graph K_n,n. Since n is even, this graph has an Eulerian cycle. By directing that cycle, we create a directed graph where each vertex has in and out degree n/2. Now Barbara always makes sure to pick an edge sharing the same out-vertex as Alan, which immediately guarantees she gets at least n/4 edges at every vertex (i.e. n/4 entries in every row and column of the matrix). $\endgroup$ – Kevin P. Costello Oct 28 '09 at 21:58
$\begingroup$ I think this argument could be extended from Alan could only enter zeros to he could only enter integers, rational numbers or algebraic numbers. Alan would still lose due to a similar argument. $\endgroup$ – Kristal Cantwell Oct 30 '09 at 1:14
$\begingroup$ You mean Barbara enters transcendental numbers and Alan loses? $\endgroup$ – Jason Dyer Oct 30 '09 at 1:38
$\begingroup$ If Alan is limited to algebraic numbers then Barbara would be able to win using transcendental numbers. The idea is that Alan is under a restriction that Barbara is not and Barbara uses this to her advantage she forces the value of the determinant of the matrix to be transcendental. $\endgroup$ – Kristal Cantwell Oct 30 '09 at 3:49
Here's an almost-proof of parity which I believe makes the situation clearer.
Consider the last move. Call it x.
Starting with the equation where the determinant is set to zero,
$a_1 + ... + a_{(n-1)\Gamma(n)}+ xb_1 + ... + xb_{(n-1)!}= 0$
$a_1 + ... + a_{(n-1)\Gamma(n)}= - xb_1 - ... - xb_{(n-1)!}$
$a_1 + ... + a_{(n-1)\Gamma(n)}= -x (b_1 + ... + b_{(n-1)!})$
$-\frac{a_1 + ... + a_{(n-1)\Gamma(n)}}{b_1 + ... + b_{(n-1)!}}= x$
Therefore to win the person with the last move simply needs to play
$-\frac{a_1 + ... + a_{(n-1)\Gamma(n)}}{b_1 + ... + b_{(n-1)!}}$
If n is even, the last move is Barbara's so she wins, if n is odd, it is Alan's so he wins.
The only thing foiling this strategy in general is that ${b_1 + ... + b_{(n-1)!}}$ might be zero.
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text:
Taateraat bezeichnet:
 Taateraat (Berg), Berg im Distrikt Nuuk, Grönland
 Taateraat (Fjord), Fjord im Distrikt Kangaatsiaq, Grönland
 Taateraat (Insel), Insel im Distrikt Aasiaat, Grönland


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