As founder of Columbus Songwriters Association, I come from a zealous camp of thinking. I'm from a tribe of independent songwriters that want to make a living on our music, without performing 50 states and 5 continents to do it. When you think about streaming, and the 10,000% less royalties that are paid through it than other forms of royalties, the future doesn't look very green for the copyright holder. Artists may justify this due to the promotion it brings to their live shows. But if you take performance out of the formula, the "to stream, or not to stream" debacle is simple: Control the access to your music.
That's not saying don't ever put your music on Spotify.
Smart is a marketing plan that revolves around differentiation, breaking through the noise, and maintaining valuable control of how your music is heard, consumed. So, when launching your new song, I advocate to artists and songwriters to choose one digital channel that you can gain the greatest amount of value from. Maybe that value is money. Maybe that value is promotion. If the channel you choose is your personal website, so be it. If it's an indie music website, that works too. But not both. Just one. You want to choose one to put all of your time and attention into promoting. You want to blow up your activity in that one specific channel so you can cut through the noise, and achieve a goal that spikes the value of your music in that one place, to that audience, just there. That one "burst" is a way more valuable place to start than many tiny ripples around the internet.
Once that burst happens, you need a plan for the momentum. You should have already decided what to do next. Whether that's taking the momentum into multiple channels, or dare I say, deleting your music from that website/channel, making everyone wonder where you went, and then surprising them with an email blast that keeps them engaged in follow up releases, and introduces you to real personal connection. That personal connection is the engagement that keeps your listeners, listening.
At that point, you have this core audience that wants to know you. You gotta do something with this attention. I think a private Facebook group (or a Patreon.com) where people are willing to pay for your privately released music can help you work up to the marketing budget you need, to actually launch a YouTube video that gets seen by tons of people, that you can then send to a supervisor to get a licensing cut.
Through my lens, music is ketchup. It's watered down, fructose-induced tomato stuff that goes with everything, but is rarely appreciated in a way that makes people actually want to buy a bottle of it. People don't buy ketchup like they used to, because they can get it anywhere and everywhere. But people do buy super organic, locally farmed tomatoes. Those tomatoes can always become ketchup if they fail to sell. My thought is, if your music is special, why grind it into the system, and make ketchup, especially before you try to sell it in a special way, first?


text:
Case o' The Week: 3553 and IAC - Ninth limits information permitted for variances
"No limitation* shall be placed on the information concerning the background, character, and conduct of a person convicted of an offense which a court of the United States may receive and consider for the purpose of imposing an appropriate sentence." 18 U.S.C. Section 3661, available here.
(* No limitation, except for those carved out by the Courts of Appeal). United States v. Dibe, 2015 WL 542735(9th Cir. Feb. 11, 2015), decision available here.
Players: Decision by visiting Sixth Senior Circuit Judge Gilman, joined by Judges Graber and Callahan.
Facts: Dibe, and co-participants in Nigeria, ran a wire fraud scheme by contacting U.S. victims and telling them they had won a lottery or an inheritance. Id. Dibe represented
himself as diplomat "John Brown," and solicited money from the victims to expedite the lottery winnings or inheritance proceeds. Id. Surprisingly, there was no actual lottery or inheritance; Dibe and his colleagues kept over a million dollars in proceeds for themselves. Id. Dibe was indicted, and extended negotiations produced a plea agreement with a range below that ultimately adopted by the district court. Id. Time to accept the deal was short -- Dibe later asserted that counsel did not explain the "tremendous benefits of the plea agreement." Dibe rejected the deal. Id. Dibe later entered an open plea to wire fraud, and got a 120-month sentence (below the guideline range). Id. at *1. New counsel was appointed after the plea and before sentencing. New counsel argued I.A.C. at sentencing and urged a downward variance. Id. at *2. The district court rejected that argument, adopted (higher) guideline calculations, but still varied downwards on other bases. Id.
Issue(s): "Dibe now appeals on the ground that his sentence would have been even lower if the district court had considered Dibe's ineffective-assistance-of-counsel claim as a mitigating factor under 18 USC § 3553(a)." Id. at *1. "Dibe seeks a limited remand that 'affirms the district court's authority to exercise its discretion and consider appellant's ineffective assistance of counsel argument in full.' He claims that the district court erred in (1) its belief that it lacked the authority to consider ineffective-assistance-of counsel claims at sentencing and (2) its failure to consider such a claim as part of the complete history and characteristics of the defendant under 18 U.S.C. § 3553(a)(1) and the mandate to promote respect for the law under § 3553(a)(2)(A)." Id. at *4.
Held: "We conclude . . . that neither claim has merit." Id. "We . . . conclude that the district court's failure to consider ineffective assistance of counsel as a sentencing factor was not a procedural error, significant or otherwise." Id. at *6. "[A] downward departure or variance at sentencing is not the appropriately tailored remedy for ineffective assistance of counsel." Id.
Of Note: Does Judge Gilman's name seem familiar? Remember the remarkable Maloney en banc case, where the (then) CJ Kozinski suggested an AUSA take the video of the argument back to the US Attorney and discuss the proper conduct of federal prosecutors? See en banc blog here.
The spark that fueled that en banc call was a terrific dissent in the original panel case – a dissent penned by visiting Judge Gilman. See blog on original three-judge panel decision here.
How to Use: "A more appropriate remedy for the ineffective assistance of counsel would be to allow Dibe to withdraw his guilty plea, or to require the government to re-extend its proposed plea agreement." Id. at *7. While Judge Gilman closes one door on IAC as a Section 3553(a) variance, he leaves another wide open for these other options.
Take particular note of the idea of forcing the government to re-extend its deal. Judge Gilman cites Johnson v. Uribe, 700 F.3d 413, 426 (9th Cir. 2012) for that proposition, and invites Dibe to bring that claim on a Section 2255 habeas. Id. at *6. Remember these alternatives when inheriting a mess of a case.
For Further Reading: In a remarkable victory, Penn. Governor Tom Wolf last week declared a moratorium on the death penalty. See article here. Nearly 200 inmates will receive temporary reprieves until a report on capital punishment is complete. Id. Governor Wolf's reservations over a "flawed system" required a "step back to examine the effectiveness of a system fraught with racial disparity, constant reversals, and the infinite warehousing of prisoners . . . " Id.
While far from a permanent win, this is an important step in the right direction (and a fine example for California's Governor Brown, as he mulls his own legacy).
Image of "Free Money" mousetrap from http://safe4seniors.com/nigerian.htm
Labels: Booker, Ineffective Assistance of Counsel, Section 3553(a), Sentencing, Variances
posted by Steve Kalar at 2/15/2015 11:48:00 AM
Case o' The Week: Venue, Anew - Hsuing and Venue i...
Case o' The Week: The Ninth Gets "Definitive" - Mc...
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US v. Rodman, No. 13-10337 (M. Smith with Wallace ...

redpajama_set_name: RedPajamaCommonCrawl


When a couple divorces, the property they shared as a couple also needs to be divided. This applies not only to physical property like homes and cars, but also to financial assets like retirement accounts.
Under Colorado law, divorcing spouses are entitled to receive an equitable share of the other spouse's retirement account. In order to ensure that retirement accounts are divided fairly, it is necessary to accurately determine the fair market value of the retirement asset. At the Law Offices of Rodger C. Daley, we protect our clients' interests with the help of seasoned experts, who can unearth the true value of these assets.
Through an exhaustive discovery process, we locate and determine the nature and extent of any and all retirement assets. It is essential to understand the value of retirement accounts and how they work. Our Denver retirement accounts division attorneys have a very strong understanding of the methods used to evaluate and determine the current fair market value of all types of retirement assets. We are able to ensure not only an accurate valuation of the account but a subsequent equitable division of the account as well.
Valuing military pensions is somewhat complicated. If you or your spouse is a member of the military, you may also have concerns about military medical benefits. Our family law lawyers have experience working with the administrators of military pensions and have the necessary skills to protect your interests in those assets.
Some types of retirement accounts can't be divided and distributed without triggering a heavy tax bill. Other types of accounts can be divided, but it's often not as easy as splitting the account down the middle and creating two separate accounts. There are processes that must be followed, not just to determine the worth of retirement accounts, but also to ensure that the accounts get divided and accounted for properly. These can be complicated and confusing issues, for which you can greatly benefit from the guidance of an experienced lawyer. Our firm is knowledgeable in these divorce-related retirement issues, and can help navigate the necessary legal processes to make sure funds are divided fairly.
Regardless of the type of account in question, our attorneys will take forceful action to protect your interests to the fullest extent of the law. Contact our office in Denver, Colorado, at 720-773-5708 to schedule a free initial consultation.


This exclusive necklace is composed of a white baroque pearl inlaid with a champagne diamond on a 14k gold chain. Pair it with the Tiered Sliced Champagne Diamond Earrings to complete the look. Baroque pearls are unique and one of a kind so sizes and shapes will vary. Online exclusive.
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Extension programs have been used to educate small business owners using management approaches and coaching (e.g., Cropper, 1998; Kutilek & Earnest, 2001; Muske & Stanforth, 2000). Business coaching involves building rapport, listening, and facilitating understanding of implicit and explicit perceptions about roles, aims, and motivations. The role of the business coach is to be a change agent (see Egan, 1998) by educating and increasing awareness through exercises illustrating business management principles. One-to-one coaching was provided to eight aspiring entrepreneurs in Hilo and one in Honolulu, Hawaii. Coaching sessions were 6 to 8 hours long, once a month, over a minimum period of 6 months. Coaching was provided individually or in small groups of two to three clients and structured in phases with customized exercises. The author is also a Certified Hudson Institute Coach.
During the intake session, the STARS model (Watkins, 2003; 2009) was introduced to explore the client's main focus of interest. The STARS model provides a perspective on business evolution and development that identifies five business situations: start-up, accelerated growth, turnaround, realignment, and sustaining-success (Figure 1). Business owners identified the state of their business and were introduced to principles that facilitate their likelihood of long-term success. Five out of nine clients were interested in start-up situations, and four were facing business difficulties and wanted to focus on turning around their businesses.
To get a realistic perspective on the feasibility of their business model, they compared it to an ideal existing business. The process was repeated until all three criteria were met. Clients learned that their chances of business success can be improved by exploring alternative business models or generating innovative ideas. Awareness of possible outcomes was increased by visualizing best, worst, and likely scenarios for their business model.
Clients drafted a vision statement to capture the passion of their business idea. Once a vision was defined, commonly used business strategies were introduced for clients to select one to two strategies appropriate to their business such as (a) be different (e.g., Godin, 2002a), (b) create your own market space (e.g., Kim & Mauborgne, 2005), (c) market success through knowledge (e.g., Moskowitz & Gofman, 2007), and (d) become a market leader (e.g., Slater, 2002).
Three basic areas were developed: defining a target market, selecting appropriate marketing strategies, and evaluating marketing deployment options. Target market was clarified in terms of demographics and income groups. Four marketing strategies were introduced for clients to select one to two strategies appropriate to their business model and target market: (a) momentum effect (Larreche, 2008), (b) made to stick (Heath & Heath, 2007), (c) customer experience management (Schmitt, 2003), and (d) survival is not enough (Godin, 2002b).
To minimize the use of resources and maximize marketing impact, the concept of "guerrilla" marketing (Levinson, 2007) for marketing deployment was introduced. Clients practiced by selecting two to three deployment options and creating a marketing calendar to implement them over a year.
Another aim was to assist clients in clarification of long-term financial goals, development of a three-year financial projection plan, and calculation of monthly expenses and revenues, break-even point, and a desired profit margin. This module proved to be most difficult for clients due to lack of specific data for markets and products, and the need to review basic accounting and financial concepts.
Small scale to test market acceptance.
Pilot plan to assess technical feasibility and realistic production costs.
Fine-tuning of production techniques, availability of in-home expertise, and other bottlenecks gave clients a critical perspective of their production capability, production technology gaps, and difficulties in achieving product quality.
Clients were asked to present their overall business plan. Remaining questions related to all previous sessions were handled. Feedback provided by clients about the coaching process showed positive impacts, such as "business management coaching has helped me to become more optimistic to start to develop my business," "coaching has helped me to understand what it takes to run a business," and "we had a very educational and enjoyable time."
Six months after the last session, an evaluation was made to determine the impact of coaching on the business progress of the clients. There were five clients interested in the start-up business situation. One client revised his business model after testing four new vegetable products. He was planning to continue testing three more vegetables until finding a profitable niche. Two other coaching clients formed a partnership and started a small pig farm. Their business had grown from six piglets to 24 pigs and had plans to start their own piglet production. The remaining two clients decided to delay their startup and retain jobs as a way to generate startup funding.
There were four clients interested in turning around their businesses. One client reported being able to reach a break-even point and intended to focus on making a profit. Two other clients working together reported the same outcome and were focusing on decreasing expenses while increasing sales and profit. The remaining client did not reach a break-even point, but realized a significant gap in technical expertise and has been focusing on hiring an in-house production manager to resolve this issue.
Business management coaching has shown positive effects on existing and potential entrepreneurs through the process of education, awareness, and support that increases their likelihood of business success. In this Extension project, coaching helped clients to become aware of the need for systematic planning and periodic review of their business plan, especially during the start-up and turnaround phases of business development. Because coaching was effective, the next phase is to reduce the cost of delivery by employing larger group coaching.
The author thanks Dr. H.C. "Skip" Bittenbender for reviewing early drafts of this manuscrip, and Dr. G. Pacheco for his help in the preparation of this manuscript.
Egan, G. (1998). The skilled helper: A problem-management approach to helping. Pacific Grove, CA: Brooks/Cole.
Entrepreneur Press, & Debelak, D. (2006). Business models made easy. Madison, WI: Entrepreneur Press.
Godin, S. (2002a). Purple cow: Transform your business by being remarkable. New York, NY: Portfolio.
Godin, S. (2002b). Survival is not enough: Why smart companies abandon worry and embrace change. New York, NY: Free Press.
Kim, W. C., & Mauborgne, R. (2005). Blue ocean strategy: How to create uncontested market space and make the competition irrelevant. Boston, MA: Harvard Business School Press.
Larreche, J. C. (2008). The momentum effect: How to ignite exceptional growth. Upper Saddle River, NJ: Wharton School Publishing.
Levinson, J. C. (2007). Guerrilla marketing: Easy and inexpensive strategies for making big profits from your small business. New York, NY: Houghton Mifflin.
Moskowitz, H. R., & Gofman, A. (2007). Selling blue elephants: How to make great products that people want before they even know they want them. Upper Saddle River, NJ: Wharton School Publishing.
Schmitt, B. H. (2003). Customer experience management: A revolutionary approach to connecting with your customers. Hoboken, NJ: Wiley.
Slater, R. (2002). 29 leadership secrets from Jack Welch. New York, NY: McGraw Hill.
Watkins, M. (2003). The first 90 days: Critical success strategies for new leaders at all levels. Boston, MA: Harvard Business School Press.
Watkins, M. (2009). Picking the right transition strategy. Harvard Business Review, January, 47-53.


text:
Инле () — пресноводное озеро на юге штата Шан в составе Мьянмы.

На островах и берегу озера находится 17 деревень народности интха. Дома построены на сваях. Всего на озере живёт 70000 человек.

Население выращивает овощи, фрукты, цветы. Характерно использование «плавающих огородов» — островов, базирующихся на плодородной болотной массе, которую прикрепляют ко дну острыми шестами.

Через болотистые берега проведены узкие каналы, по которым проходят лодки-плоскодонки и каноэ.

С 1985 озеро объявлено зоной защиты птиц.

К озеру примыкает город Ньоншуэ, связанный с ним каналом.

Озеро и прилегающие к нему территории являются одной из главных туристических достопримечательностей Мьянмы.

Достопримечательности
 Йвана — посёлок в глубине озера между протоками. Около него организован плавучий базар, где продаются ремесленные изделия, ткани, серебряные украшения, резьба по дереву и прочие товары.
 Пхаунг-До-У — пагода, в которой хранятся пять реликвий — статуй Будды, которые во время ежегодного праздника на королевской ладье возят вдоль озера по всем деревням.
 Монастырь Нга-Пхе-Чьяунг которому 160 лет. Называется также монастырём прыгающих кошек, так как по традиции монахи обучают здесь кошек прыгать на большую высоту. Знаменит деревянными статуями и резьбой по дереву.

Галерея

Ссылки

Бассейн Салуина
Озёра Мьянмы
Штат Шан

redpajama_set_name: RedPajamaWikipedia


text:
Prophasiane är ett släkte av fjärilar. Prophasiane ingår i familjen mätare.

Kladogram enligt Catalogue of Life:

Källor

Mätare
Prophasiane


A home inspection is a visual inspection of the readily accessible systems and components of homes. This includes installed systems and components physically attached to the structure of the home.
The final report of a home inspection includes the systems and components of the home that, in the professional opinion of the inspector, are significantly deficient or are near the end of their useful service lives. The report also includes the reason why the system or component is deficient, and the inspectors recommendations to correct or monitor the deficiency.
Inspectors are hired by the homeowner or prospective homeowner to conduct the inspection. Therefore, any systems or components the client does not want tested or included in the report are excluded at their direction.
A home inspection is not considered "technically exhaustive." This means that the inspector does not operate, test or visually inspect all components of a home. The inspector does not disassemble anything or inspect the insides of walls and ceilings. If appliances have multiple settings only the least intrusive setting is tested for a cycle.
Any questions regarding the scope of a home inspection completed by AccuSpec can be directed to 239-935-9906.
AccuSpec provides you with a detailed report including pictures of the issues found during your inspection.


text:
Home Business Fox Host To Trump: Stop Attacking Companies Like Amazon
Fox Host To Trump: Stop Attacking Companies Like Amazon
Will Bishop
President Donald Trump is obsessed with Amazon. And not in a good way.
Over the past several days, Trump has repeatedly attacked the online retail giant and its owner, Jeff Bezos, accusing them of taking advantage of the United States Post Office and suggesting he may have the government look into them as possibly being a monopoly.
Trump's continued Twitter barbs aimed at Amazon and Bezos have gotten so extreme that even his normally loyal subjects over at Fox News and Fox Business are getting sick and tired of it.
Fox Business host Maria Bartiromo was speaking with Bill Hemmer of Fox News Tuesday morning, and initially it sounded as if Bartiromo was on the same page with Trump:
"For starters … I think the president has to be careful about calling out individual companies, number one.
"Having said that, I do think that there is an issue about dominance. Every industry is getting afraid of big bad Amazon because it's coming in and disrupting that industry, whether it's grocery stores or health care, insurance and beyond, [such as] media."
But then Bartiromo added she wasn't pleased with the president's fusillade of attacks on Amazon or any other company, commenting:
"So I think this president has shown us that he doesn't like dominance, whether it be dominance in terms of this AT&T-Time Warner deal, and trying to scrutinize that to see if they'll have a dominant position on media, and Amazon.
"I think there is risk in the president calling out individual companies. I don't think anybody wants to see that."
And yet that's exactly what Trump's doing: Calling out individual companies, sending the stock market lower, and proving that he knows absolutely nothing about how to be president or a good businessman. If he could just learn to keep his big mouth shut and stay off Twitter, there's a tiny chance he might accomplish something from time to time. But he won't, so we're stuck with this idiot as he goes about the process of destroying this great nation from his perch in the Oval Office.
Featured Image Via YouTube Screengrab
Maria Bartiromo
Previous articleFox Guest Shames California's Poor As A Result Of Own Ignorance On Universal Basic Income
Next articleSon-In-Law Of Russian Oligarch Tied To Putin Is Going To Jail
Will Bishop has worked as a journalist for over two decades.
Former GOP congressman destroys Trump for claiming there's a 'war on Thanksgiving'
Twitter explodes with laughter when Trump brags about his 'gorgeous chest'


text:
Chain of Memories Roms To Move To Your DSi System
Chain of Memories Roms To Move To Your DSi System 2020.02.15
One of many coolest top features of the Game Son Advanced system is their capability to play various Gba games by means of roms. This feature enables players to set-up their very own virtual worlds that they can then discover and enjoy for the fullest. These types of Game Boy Advance games include Puppy Koro: Extremely Mario Entire world, Doraemon: Typically the Explorer's Apprentice, Fire plus Conflict, Punch Out and about!!, Ren as well as Stim: Excitable Driveacers, and many others. With so many amazing games to select from, it is easy to see why Nintendo enjoyed the Game Guy Advance marketplace so much. The variety of Game Man Advanced will, however , also means that children and adults who planned to experience the finest that the Nintendo platform made known would have to work with more than one product to do so.
Thankfully, Manufacturers is now making it possible for players to make use of more than one Gba system to try out these typical games. Actually some variants of the Creature Koro: Very Mario Globe and gba games files Doraemon: The particular Explorer's Apprentice is now compatible with the Game Boy Improvement system through the use of Game Kid Advanced Emulator software. When you have a Game Young man Advance system, you should be in a position to download and even play these types of games. They can be designed to function flawlessly with this particular enhanced components, and the top quality of game play has been superior greatly.
The two most widely used Video game Boy Leading-edge games which could now be played out on the Nintendo DS are Cat Koro: Very Mario Environment and Doraemon: The Explorer's Apprentice. Equally games function high definition pictures and an excellent tone track. Canine Koro: Extremely Mario Society features the famous chirping sounds from the key theme song of the Game Boy sequence, while Doraemon: The Explorer's Apprentice attributes cel-shaded cut scenes that happen to be interspersed aided by the traditional Japanese animation design. This online game will challenge your thoughts, as you explore environments in addition to solve questions in order to save the lovely characters highlighted in the game. The graphics are detailed plus the sound effects are well suited to the perception of game play.
If you have a few Game Boy Advance systems and Game Boy Shade systems, it is simple to transfer what you like Boy roms to your fresh DSi technique. There is nothing more frustrating than having to shift your ancient home into a new method that does not are capable to read these people. Using a appropriate memory card may be the easiest and the majority convenient way to do this, because all you need is an easy software program to perform the conversion.
Once you have finished transferring your Game Boy roms, you will also need to insert the newest memory card into the system so that it can read the modern Game Boy Advance online game rom. Prior to doing this, keep your system features charged up totally. You do not want to restart the device to make sure that every thing was attached correctly.
It is really painless to have carried away when playing these types of types of games. They are simply so interesting and allow you on a second dimensional role in the game's storyline. They are simply different from additional Nintendo DS game titles, but this does not necessarily mean they are dull or absence excitement. They are simply just varied. Play them for a while to see for yourself have you ever had this kind of experience just before. If not, you should start searching for a lot of Game Boy Advance video games that you can have fun with playing right now!


text:
Correlation of release and actions of cholecystokinin in dogs before and after vagotomy
Gerald M. Fried, W. David Ogden, George Greeley, James C. Thompson
Pancreatic secretion of enzymes and gallbladder contraction in response to intestinal stimulants are thought to be mediated through the vagus nerve and by means of release of cholecystokinin (CCK). The effect of truncal vagotomy on the release of CCK, pancreatic protein secretion, and gallbladder pressure (all stimulated by intraduodenal instillation of oleate) was studied in five dogs. Each dog was prepared with chronic pancreatic and gastric fistulas and catheter cholecystostomies. Simultaneous measurements were made of plasma CCK (by radioimmunoassay), pancreatic protein secretion, and gallbladder pressure (by perfused catheter technique) before and during intraduodenal administration of oleate. Before truncal vagotomy, intraduodenal oleate caused increases in plasma CCK (from 82 ± 6 to 208 ± 32 pg/ml), pancreatic protein secretion (from 83 ± 8 to 165 ± 15 mg/15 min), and gallbladder pressure (from 77 ± 2 to 27 ± 2 cm H2O) (all measured from basal state to 120 minutes). Truncal vagotomy caused a 45% decrease in the output of pancreatic protein in response to oleate and completely abolished the increase in gallbladder pressure, but it caused no change in release of CCK. The correlations between plasma CCK and pancreatic protein secretion before truncal vagotomy (r = 0.86) and after truncal vagotomy (r = 0.77) were highly significant. The correlation between plasma CCK and gallbladder pressure was highly significant before (r = 0.91) but not after (r = 0.42) truncal vagotomy. This study demonstrates that truncal vagotomy inhibits pancreatic protein secretion and gallbladder pressure in response to fat but does not interfere with release of CCK. The effects may be due to interruption of vagus-mediated reflexes between the intestine and the pancreas and gallbladder. The good correlation between plasma concentrations of CCK and both pancreatic protein secretion and gallbladder pressure provides evidence that the radioimmunoassay measures biologically active CCK.
Truncal Vagotomy
Radioimmunoassay
Cholecystostomy
Fried, G. M., Ogden, W. D., Greeley, G., & Thompson, J. C. (1983). Correlation of release and actions of cholecystokinin in dogs before and after vagotomy. Surgery, 93(6), 786-791.
Correlation of release and actions of cholecystokinin in dogs before and after vagotomy. / Fried, Gerald M.; Ogden, W. David; Greeley, George; Thompson, James C.
In: Surgery, Vol. 93, No. 6, 1983, p. 786-791.
Fried, GM, Ogden, WD, Greeley, G & Thompson, JC 1983, 'Correlation of release and actions of cholecystokinin in dogs before and after vagotomy', Surgery, vol. 93, no. 6, pp. 786-791.
Fried GM, Ogden WD, Greeley G, Thompson JC. Correlation of release and actions of cholecystokinin in dogs before and after vagotomy. Surgery. 1983;93(6):786-791.
Fried, Gerald M. ; Ogden, W. David ; Greeley, George ; Thompson, James C. / Correlation of release and actions of cholecystokinin in dogs before and after vagotomy. In: Surgery. 1983 ; Vol. 93, No. 6. pp. 786-791.
@article{870448d63a3f4ad59e1424358fc33f0a,
title = "Correlation of release and actions of cholecystokinin in dogs before and after vagotomy",
abstract = "Pancreatic secretion of enzymes and gallbladder contraction in response to intestinal stimulants are thought to be mediated through the vagus nerve and by means of release of cholecystokinin (CCK). The effect of truncal vagotomy on the release of CCK, pancreatic protein secretion, and gallbladder pressure (all stimulated by intraduodenal instillation of oleate) was studied in five dogs. Each dog was prepared with chronic pancreatic and gastric fistulas and catheter cholecystostomies. Simultaneous measurements were made of plasma CCK (by radioimmunoassay), pancreatic protein secretion, and gallbladder pressure (by perfused catheter technique) before and during intraduodenal administration of oleate. Before truncal vagotomy, intraduodenal oleate caused increases in plasma CCK (from 82 ± 6 to 208 ± 32 pg/ml), pancreatic protein secretion (from 83 ± 8 to 165 ± 15 mg/15 min), and gallbladder pressure (from 77 ± 2 to 27 ± 2 cm H2O) (all measured from basal state to 120 minutes). Truncal vagotomy caused a 45{\%} decrease in the output of pancreatic protein in response to oleate and completely abolished the increase in gallbladder pressure, but it caused no change in release of CCK. The correlations between plasma CCK and pancreatic protein secretion before truncal vagotomy (r = 0.86) and after truncal vagotomy (r = 0.77) were highly significant. The correlation between plasma CCK and gallbladder pressure was highly significant before (r = 0.91) but not after (r = 0.42) truncal vagotomy. This study demonstrates that truncal vagotomy inhibits pancreatic protein secretion and gallbladder pressure in response to fat but does not interfere with release of CCK. The effects may be due to interruption of vagus-mediated reflexes between the intestine and the pancreas and gallbladder. The good correlation between plasma concentrations of CCK and both pancreatic protein secretion and gallbladder pressure provides evidence that the radioimmunoassay measures biologically active CCK.",
author = "Fried, {Gerald M.} and Ogden, {W. David} and George Greeley and Thompson, {James C.}",
journal = "Surgery",
T1 - Correlation of release and actions of cholecystokinin in dogs before and after vagotomy
AU - Fried, Gerald M.
AU - Ogden, W. David
AU - Greeley, George
AU - Thompson, James C.
N2 - Pancreatic secretion of enzymes and gallbladder contraction in response to intestinal stimulants are thought to be mediated through the vagus nerve and by means of release of cholecystokinin (CCK). The effect of truncal vagotomy on the release of CCK, pancreatic protein secretion, and gallbladder pressure (all stimulated by intraduodenal instillation of oleate) was studied in five dogs. Each dog was prepared with chronic pancreatic and gastric fistulas and catheter cholecystostomies. Simultaneous measurements were made of plasma CCK (by radioimmunoassay), pancreatic protein secretion, and gallbladder pressure (by perfused catheter technique) before and during intraduodenal administration of oleate. Before truncal vagotomy, intraduodenal oleate caused increases in plasma CCK (from 82 ± 6 to 208 ± 32 pg/ml), pancreatic protein secretion (from 83 ± 8 to 165 ± 15 mg/15 min), and gallbladder pressure (from 77 ± 2 to 27 ± 2 cm H2O) (all measured from basal state to 120 minutes). Truncal vagotomy caused a 45% decrease in the output of pancreatic protein in response to oleate and completely abolished the increase in gallbladder pressure, but it caused no change in release of CCK. The correlations between plasma CCK and pancreatic protein secretion before truncal vagotomy (r = 0.86) and after truncal vagotomy (r = 0.77) were highly significant. The correlation between plasma CCK and gallbladder pressure was highly significant before (r = 0.91) but not after (r = 0.42) truncal vagotomy. This study demonstrates that truncal vagotomy inhibits pancreatic protein secretion and gallbladder pressure in response to fat but does not interfere with release of CCK. The effects may be due to interruption of vagus-mediated reflexes between the intestine and the pancreas and gallbladder. The good correlation between plasma concentrations of CCK and both pancreatic protein secretion and gallbladder pressure provides evidence that the radioimmunoassay measures biologically active CCK.
AB - Pancreatic secretion of enzymes and gallbladder contraction in response to intestinal stimulants are thought to be mediated through the vagus nerve and by means of release of cholecystokinin (CCK). The effect of truncal vagotomy on the release of CCK, pancreatic protein secretion, and gallbladder pressure (all stimulated by intraduodenal instillation of oleate) was studied in five dogs. Each dog was prepared with chronic pancreatic and gastric fistulas and catheter cholecystostomies. Simultaneous measurements were made of plasma CCK (by radioimmunoassay), pancreatic protein secretion, and gallbladder pressure (by perfused catheter technique) before and during intraduodenal administration of oleate. Before truncal vagotomy, intraduodenal oleate caused increases in plasma CCK (from 82 ± 6 to 208 ± 32 pg/ml), pancreatic protein secretion (from 83 ± 8 to 165 ± 15 mg/15 min), and gallbladder pressure (from 77 ± 2 to 27 ± 2 cm H2O) (all measured from basal state to 120 minutes). Truncal vagotomy caused a 45% decrease in the output of pancreatic protein in response to oleate and completely abolished the increase in gallbladder pressure, but it caused no change in release of CCK. The correlations between plasma CCK and pancreatic protein secretion before truncal vagotomy (r = 0.86) and after truncal vagotomy (r = 0.77) were highly significant. The correlation between plasma CCK and gallbladder pressure was highly significant before (r = 0.91) but not after (r = 0.42) truncal vagotomy. This study demonstrates that truncal vagotomy inhibits pancreatic protein secretion and gallbladder pressure in response to fat but does not interfere with release of CCK. The effects may be due to interruption of vagus-mediated reflexes between the intestine and the pancreas and gallbladder. The good correlation between plasma concentrations of CCK and both pancreatic protein secretion and gallbladder pressure provides evidence that the radioimmunoassay measures biologically active CCK.
JO - Surgery
JF - Surgery


Digging A Tunnel has been a long time coming. Wästburg's journey has been a winding road filled with twists and turns, his story bursting at the seams with a multitude of extraordinary experiences. It's a tale that often sounds like an epic bildungsroman (and indeed his significant life events could probably fill out a fairly hefty tome in themselves). But his past isn't just intriguing as a narrative; it's also key to understanding the processes and sounds behind Wästburg's much more recent solo output. As such, even before getting into the intricacies of Digging A Tunnel, it's well worth diving into something of a potted history of Joel Wästburg.
Wästburg's enthusiasm for percussion, just like the saxophone, became unbridled. This feeling was only enhanced by an increasing taste for hip hop, and when he heard a seminal album for the first time he became even more mesmerised. "When I was 17, I heard D'Angelo's Voodoo and that was a massive thing for me. I was totally blown away," he says. From there, he started digging deeper, perhaps, he explains, because he wanted to trace these rhythms to their roots. There were numerous trips to libraries and record stores just to discover what else was out there. Then, while he was at the University of Gothenburg studying music and developing saxophone improvisation (what else?) he was afforded a unique opportunity to explore these roots even further.
That refusal to conform to any particular genre or label extends even further into his music as well. He channels his absolute love of disparate genres – inspired by everything from the shoegaze of My Bloody Valentine and soul of Sly And The Family Stone to hip hop artists like J Dilla and even the avant garde black metal peddled by Liturgy – as well as his many experiences as a person and musician into Digging A Tunnel. Remarkably, Wästburg played almost every instrument on the record himself, including bass, keyboards, guitar, clarinets and, of course, drums and the saxophone. The only elements he didn't have a personal hand in playing were the bagpipes and harmonica. He recorded the latter on his iPhone; it forms the backbone of the bluesy 'Bomping,' which is deeply reminiscent of Odelay-era Beck. Tracks like 'Interconnected' manage to fit together jazzy drum licks with an almost asynchronous church bell motif, while epic closer 'Sunsets Sunrises' unfurls its piano melodies and arpeggiated synths over the course of seven minutes, building up to a percussion-heavy climax.
Wästburg is unerringly true to himself and his own unique vision, and it's admirable. He doesn't make music for fame (although he does joke that a bit more money his pocket would be pretty welcome), he just enjoys the rush of being creative. It's for this reason that he's not entirely certain whether he'll perform as sir Was forevermore. "I don't know, I have no idea!" he laughs, although he does have more material already in the pipeline. "I'd like to do a couple more albums and I'm working on a second already. I'll do it as long as it's fun, or important to me. As long as it feels like I should do it." Wästburg is just happy that he's in a good place, that he's conquered the darkness and overcome the fears to get to this point: "I'm happy that now is now and I am who I am now." Wherever his journey takes him next, he's definitely no longer just the man behind the kit.
Digging A Tunnel is out now via City Slang. He plays at Birthdays in London on Tuesday 11 April. For more information, visit sir Was' Facebook page.


When looking to buy a pair of great shoes, many shoppers may find that youth-sized footwear fits the bill, and the foot, nicely. Many youth sizes run to a size 6, which could fit ladies with feet between a conventional size 7 or 8. This is particularly prudent when tryingto shop for some of the trendy, more-expensive footwear. Kids shoes and boots simply cost less than the styles made for women or men.
A great exampe of this is found with Kids' UGG Boots. Such great boots, everyone wants a pair of these comfy, slouchy boots, regardless of the buyer's age. When comparing kids styles to adult versions, the details of the boots are very similar but there is a significant price differential which makes buying the youth sized boots far more practical. These youth sizes may actually fit better and be more comfortable too. They may include a shorter shaft and upper, or a more narrow ankle, depending on the style and the wearer.
Uggs are a trend that seems to be standing the test of time. Investing in a pair of authentic Ugg boots is not something that will fade out of style anytime soon! In fact, even used or worn boots are fetching some impressive price points through online sellers and internet auction sites. These boots may display wear, holes and even blatant damage, but are still coveted and desirable to buyers. This makes finding ways to save money on brand new Uggs a worthwhile endeavor.
If you are able to convert your shoe size to a youth sized shoe, there is money to be saved. This may also enable you to shop from styles designed with younger audiences in mind, such as sparkly variations or unique patterns, that could be a refreshing addition to your closet. This may only be a viable option for those with ladies feet sized 8 or smaller, but check with any conversion charts offered by the particular shoe manufacturer to be sure. While some folks may find it easier to simply order their usual sizes in adult footwear, other shoppers may find that the twenty dollars, thirty dollars, or more, saved is enough to make the purchase feasible and practical.
Good idea. Didnt ever strike me.


Key features: the company's features and logos, the Les 47 dialect are characterized by contrasting stitching, brilliant overall print. welcomes a search in blue and checkerboard, with a contrasting seam. NOAH's vehicles and 50 sneakers are to be delivered Thursday, with Donald's 90% benefit vehicles using a supplement. To be aware of everything happening in the world, take a look at the work.
Many more new buyers are coming to Arabi as real estate prices and rents rise in NOAH x Vans New Orleans. In this summer, professional real estate. Net has ranked Arabi among the fastest growing and fastest growing suburbs in the state. Due to declining real estate burdens, a new martial arts district, and a new 8. asphalt bike path just a short distance away, this peaceful community in the "Fordi 47brand.org features Parish" is now a holiday resort in its own right. "St. Bernard is currently strengthening its online game to remain competitive in the urban area," said Realtor Lara Schultz at an email appointment. LaGraizer building contractors recently introduced The Levels, a new Arabi community consisting of twenty "neo-cottages". Over the next five years, 50 more houses will probably be developed, as Schultz says. All have high-end services and a recovered classic coronary heart - this tree floor. Rates start at $ 299.1000. Why do not we have a glimpse of the two inner saints? Claude Levels houses on the market. This 1820 Flower Road listing includes a wrap-around porch, several master bedrooms, and three and fifty percent restrooms. Floor-to-ceiling windows, clear subway tiles, as well as equipment and lighting have an airy feel. The toilet has a walking bath and a clawfoot bath. The two-story, two, 766-square-foot home charges $ 399,000. This 705-square-foot, three-bedroom, two-bathroom home located at 1805 Flower Road costs $ 319,000. A hand-made Bevolo lantern illuminates the mahogany door. Cypress wood and Windsor's occasional electronic windows reduce electricity bills. These homes enjoy the distance Bloomberg - Are to another community recreation area, Levels Park. Now under construction, the recreation area includes a 30 meter long bridge that crosses 40 Arpent tube and connects to the new cycling route.
Power and its Nexon is the best light sports vehicle. Sujan Go Intercontinental Business, the power concentrate is only improving the manufacturer, minimizing stress, at a cost, we are satisfied with Nexon AMT Nepal With the development of LEVEL NEX.


The problem of climate in Africa has the potential of undermining sustainable development efforts if steps are not taken to respond to its adverse consequences. This study reviews existing and available literature on farmers perceptions and adaptations to climate change in sub-Sahara Africa. It is evident that the majority of farmers in sub-Sahara Africa are aware of warmer temperatures and changes in precipitation patterns. To respond to these changes farmers have adopted crop diversification. planting different crop varieties. changing planting and harvesting dates to correspond to the changing pattern of precipitation, irrigation ,planting green crops, water and soil conservation techniques, and switch in to non-farm income activities. Years of farming experience, household size, years of education, access to credit facilities, access to extension services and off-farm income are among the significant determinants of adopting climate change adaptation measures. To enable sub-Sahara African farmers to develop more effective climate change adaptation strategies, there is the need for African governments to support farmers by providing the necessary resources such as credit, information and extension workers to train farmers on climate change adaptation strategies and technologies, and investing in climate resilient projects like, improving on existing or building new water infrastructure and building climate change monitoring and reporting stations.


text:
namespace Computers.Core.Models.VideoCard.Contracts
{
    public interface IVideoCard
    {
        void Draw(string message);
    }
}

redpajama_set_name: RedPajamaGithub


text:
Rahim Bakhsh (), commonly known as an ustad (maestro) of Hindustani classical music and classical music culture from Afghanistan. He is also well-renowned and popular in a few neighboring countries. He was born in Kharabat into a well-known Kashmiri family, a traditional part city of art in Kabul and was the creator of a new classical music in Afghanistan. He was counted as a leading authority of classical music in Afghanistan. Like virtually all classical vocalists of Afghanistan, he belonged to the Patiala Gharana (gharana meaning a school or style of music) of Hindustani classical music. Bakhsh died in 2002. His last wish was to have his grave beside his teacher Ustad Qasim. Bakhsh's grave is situated in Kabul on a place called Showda where Sufis pray every Friday night.

Early life
Muhammad Rahim Bakhsh was born in 1922 in Kharabat district of Kabul Afghanistan. He began his music training at the age of eight under the tutelage of his grandfather Mohammad Akbar Bakhsh and later under his father Khalifa Imamuddin Bakhsh, studying the art of tabla. By the age of 10, Mohammad Rahim Bakhsh was officially accepted by the school of Ustad Qasim Afghan, becoming the seventh string student of the Afghan master.

Bakhsh studied tabla, harmonium and vocals and sang the classical songs of his master at the school's performance events. An official of Radio Kabul invited Bakhsh to sing on national radio which was broadcast live in its entirety. His first recorded song was More khyal was highly received by the public; he was offered a full-time position as an official singer on national radio. At the age of 13, Bakhsh walked from his home in Kharabat to the radio station with musical instruments on his back, performed his songs, and walked back home, only to repeat it three more times daily.

Personal life
Bakhsh had a large family, with eight daughters and six sons. Three sons are popular singers, including the late Salim Bakhsh, a classical singer, and Hussain Bakhsh, a classical and ghazal singer currently living in Finland. His youngest son Anil Bakhsh is a pop singer but is also familiar with ghazal and classical styles of music. Anil Bakhsh is currently living in Quetta pakistan

See also
Hindustani classical music

References

Afghan ghazal singers
Classical music in Afghanistan
Afghan Tajik people
Tajik-language singers
1920 births
2002 deaths
20th-century Afghan male singers
Male ghazal singers


text:
Hotel Arrangements
Touristic Berlin
Social Media & Downloads
Detailed Programme
Symposia and Workshop
Network Glia
Network Glia Home
Dear Glia Community,
On behalf of Network Glia, the organizing and programme committees, we are looking forward to welcome you in Berlin for the 16th European Meeting on Glial Cells in Health and Disease.
After a very successful virtual meeting in 2021 we hope that we can come back to normal in 2023 and meet again in person. The first European Glial Meeting took place in Heidelberg, Germany, in 1994, and returned to Germany (Berlin) at intervals of ten years in 2003 and 2013, and will now be back in Berlin in 2023.
7 plenary lectures, 30 symposia and several workshops cover all topics related to glial cell research. An introductory course on the day before the start of the meeting offers the possibility to acquire basic knowledge on the biology of the differnt types of glial cells. The main focus of the meeting is on poster sessions. We thus hope that you will find stimulating scientific exchanges.
Berlin, Germany's vibrant and cosmopolitan capital city, was ranked the world best city for an eco-friendly getaway (https://www.traveldailynews.com/post/study-reveals-the-50-best-cities-for-sustainable-travel) in 2020. Berlin also scores fifth place in the 2021 ranking of the best student cities worldwide (QS (Quacquarelli Symonds). Berlin offers culture, events, night life and food for all tastes. Berlin's Museum Island with its five museums is the largest museum ensemble in the world and is listed as a UNESCO World Heritage Site. Berlin's nightlife is considered one of the most exciting and varied in the world. In July the weather is usually warm and dry and many clubs and restaurants have open air areas. The city has no closing hours and public transport runs 24/7.
The 16th European Meeting on Glial Cells in Health and Disease will take place in the Estrel Congress Center (ECC) which is not only the largest congress center in Berlin but also offers more then 1.100 hotel rooms. It can easily be reached by public transport. Berlin' new airport BER ist only 13 kilometers away.
Let's hope that the pandemic will be under control in 2023 and travel and meetings will be possible again. We all are eager to meet again in person and have a drink with colleagues.
We are looking forward to welcoming you in Berlin in July 2023,
Helmut Kettenmann for the Local Organizing Committee
Max Delbrück Center for Molecular Medicine, Berlin, Germany
Shenzhen Institute of Advanced Technology, Chinese Academy of Sciences, Shenzhen, China
Yes, keep me updated!
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#glia2023 #gliameeting
Important Dates –
Road to GLIA 2023
Deadline call for symposia
Call for abstracts, registration and stipend application opens
February 6, 2023 midnight CET
Deadline for abstract submission, early registration and stipend application
July 8–11, 2023
XVI European Meeting on Glial Cells in Health and Disease live performance
Please find the full list of dates here.
Scientific Secretariat
XVI European Glial Meeting
Meino Alexandra Gibson
Max Delbrück Center for
Molecular Medicine (MDC)
Berlin-Buch
gibson@mdc-berlin.de
Meeting Secretariat
K.I.T. Group GmbH Dresden
Christina Norkus, Anja Schröter
Bautzner Str. 117–119
info@glia2023.eu
2022 EventClass GmbH


text:
NGC 4207 is a spiral galaxy located about 50 million light-years away in the constellation Virgo. The galaxy was discovered by astronomer Heinrich d'Arrest on March 23, 1865. NGC 4207 is a member of the Virgo Cluster.

See also
 List of NGC objects (4001–5000)

References

External links

4207
39206
Virgo (constellation)
Virgo Cluster
Astronomical objects discovered in 1865
Spiral galaxies
7268


text:
struct SymbolData {
  SymbolData() : gv(Var::Undefined()) {}

  Var* gv;
};

vector<string*>* g_symbols;
static vector<SymbolData> g_symbol_data;

Symbol kEmptySym;
Symbol kShellSym;
Symbol kAllowRulesSym;
Symbol kKatiReadonlySym;
Symbol kVariablesSym;
Symbol kKatiSymbolsSym;

Symbol::Symbol(int v) : v_(v) {}

Var* Symbol::PeekGlobalVar() const {
  if (static_cast<size_t>(v_) >= g_symbol_data.size()) {
    return Var::Undefined();
  }
  return g_symbol_data[v_].gv;
}

Var* Symbol::GetGlobalVar() const {
  if (static_cast<size_t>(v_) >= g_symbol_data.size()) {
    g_symbol_data.resize(v_ + 1);
  }
  Var* v = g_symbol_data[v_].gv;
  if (v->Origin() == VarOrigin::ENVIRONMENT ||
      v->Origin() == VarOrigin::ENVIRONMENT_OVERRIDE) {
    Vars::add_used_env_vars(*this);
  }
  return v;
}

void Symbol::SetGlobalVar(Var* v, bool is_override, bool* readonly) const {
  if (static_cast<size_t>(v_) >= g_symbol_data.size()) {
    g_symbol_data.resize(v_ + 1);
  }
  Var* orig = g_symbol_data[v_].gv;
  if (orig->ReadOnly()) {
    if (readonly != nullptr)
      *readonly = true;
    else
      ERROR("*** cannot assign to readonly variable: %s", c_str());
    return;
  } else if (readonly != nullptr) {
    *readonly = false;
  }
  if (!is_override && (orig->Origin() == VarOrigin::OVERRIDE ||
                       orig->Origin() == VarOrigin::ENVIRONMENT_OVERRIDE)) {
    return;
  }
  if (orig->Origin() == VarOrigin::COMMAND_LINE &&
      v->Origin() == VarOrigin::FILE) {
    return;
  }
  if (orig->Origin() == VarOrigin::AUTOMATIC) {
    ERROR("overriding automatic variable is not implemented yet");
  }
  if (orig->IsDefined())
    delete orig;
  g_symbol_data[v_].gv = v;
}

ScopedGlobalVar::ScopedGlobalVar(Symbol name, Var* var)
    : name_(name), orig_(NULL) {
  orig_ = name.GetGlobalVar();
  g_symbol_data[name_.val()].gv = var;
}

ScopedGlobalVar::~ScopedGlobalVar() {
  g_symbol_data[name_.val()].gv = orig_;
}

class Symtab {
 public:
  Symtab() {
#ifdef ENABLE_TID_CHECK
    tid_ = pthread_self();
#endif

    CHECK(g_symbols == NULL);
    g_symbols = &symbols_;

    Symbol s = InternImpl("");
    CHECK(s.v_ == 0);
    CHECK(Intern("") == s);
    char b[2];
    b[1] = 0;
    for (int i = 1; i < 256; i++) {
      b[0] = i;
      s = InternImpl(b);
      CHECK(s.val() == i);
    }

    kEmptySym = Intern("");
    kShellSym = Intern("SHELL");
    Symbol shellStatusSym = Intern(".SHELLSTATUS");
    shellStatusSym.SetGlobalVar(new ShellStatusVar(), false, nullptr);
    kAllowRulesSym = Intern(".KATI_ALLOW_RULES");
    kKatiReadonlySym = Intern(".KATI_READONLY");
    kVariablesSym = Intern(".VARIABLES");
    kVariablesSym.SetGlobalVar(new VariableNamesVar(".VARIABLES", true), false,
                               nullptr);
    kKatiSymbolsSym = Intern(".KATI_SYMBOLS");
    kKatiSymbolsSym.SetGlobalVar(new VariableNamesVar(".KATI_SYMBOLS", false),
                                 false, nullptr);
  }

  ~Symtab() {
    LOG_STAT("%zu symbols", symbols_.size());
    for (string* s : symbols_)
      delete s;
  }

  Symbol InternImpl(StringPiece s) {
    auto found = symtab_.find(s);
    if (found != symtab_.end()) {
      return found->second;
    }
    symbols_.push_back(new string(s.data(), s.size()));
    Symbol sym = Symbol(symtab_.size());
    bool ok = symtab_.emplace(*symbols_.back(), sym).second;
    CHECK(ok);
    return sym;
  }

  Symbol Intern(StringPiece s) {
#ifdef ENABLE_TID_CHECK
    if (tid_ != pthread_self())
      abort();
#endif

    if (s.size() <= 1) {
      return Symbol(s.empty() ? 0 : (unsigned char)s[0]);
    }
    return InternImpl(s);
  }

  vector<StringPiece> GetSymbolNames(std::function<bool(Var*)> const& filter) {
    vector<StringPiece> result;
    for (auto entry : symtab_) {
      Var* var = entry.second.PeekGlobalVar();
      // The symbol table contains all interned strings, not just variables
      // which have been defined.
      if (!var->IsDefined()) {
        continue;
      }
      if (filter(var)) {
        result.push_back(entry.first);
      }
    }
    return result;
  }

 private:
  unordered_map<StringPiece, Symbol> symtab_;
  vector<string*> symbols_;
#ifdef ENABLE_TID_CHECK
  pthread_t tid_;
#endif
};

static Symtab g_symtab;

Symbol Intern(StringPiece s) {
  return g_symtab.Intern(s);
}

string JoinSymbols(const vector<Symbol>& syms, const char* sep) {
  vector<string> strs;
  strs.reserve(syms.size());
  for (Symbol s : syms) {
    strs.push_back(s.str());
  }
  return JoinStrings(strs, sep);
}

vector<StringPiece> GetSymbolNames(std::function<bool(Var*)> const& filter) {
  return g_symtab.GetSymbolNames(filter);
}


text:
When 'pomp' met 'circumstance'
Q: An article about the ceremonies following Queen Elizabeth's death referred to the "pomp and circumstance" involved. "Pomp" I get, but what's with "circumstance"? It doesn't have the usual meaning (fact, condition, event).
A: An archaic meaning of "circumstance" refers to a ceremony or public display at an important event, a usage that survives in the phrase "pomp and circumstance."
The Oxford English Dictionary defines that sense of "circumstance" as "the 'ado' made about anything; formality, ceremony, about any important event or action."
The dictionary's earliest citation, which we've expanded, is from the "The Knight's Tale," the first of The Canterbury Tales (1386) of Chaucer: "His sacrifice he dide and that anon fful pitously with alle circumstance."
The OED says the expression "pomp and circumstance" echoes Othello's farewell to "Pride, pompe, and circumstance of glorious warre" (from Shakespeare's Othello, written in the early 1600s and first published in 1623).
The dictionary's earliest example for the exact wording "pomp and circumstance" is from The Bashful Lover, a play by Philip Massinger written sometime before 1640: "The Minion of his Prince and Court, set off / With all the pomp and circumstance of greatness."
The dictionary adds that "the prevalence of the particular form pomp and circumstance is probably due to the popular military marches composed (from 1901) by Edward Elgar with this subtitle."
As for the earlier etymology, the noun "circumstance" ultimately comes from the Classical Latin circumstantia (standing around, surrounding condition). The Latin term is the present participle of circumstare (to stand around), which combines circum (around) and stare (to stand).
When the word showed up in Middle English, it was used in the plural to mean the surroundings or conditions in which an action takes place. The earliest Oxford example is from Ancrene Riwle, an anonymous guide for monastic women, written sometime before 1200:
"Abute sunne liggeð six þinges. þet hit hulieð. o latin circumstances. on englis totagges muȝe beon icleoped. Persone. stude. time. Manere. tale. cause" ("About sin there lie six things that conceal it: person, place, time, manner, telling, cause—in Latin circumstances, in English, they may be called trappings that obscure").
Many other senses have appeared over the years, including "circumstances" that make an act more or less criminal (1580), an incident or "circumstance" in a narrative (1592), living in easy or reduced "circumstances" (before 1704), and something that's a mere "circumstance" (1838).
← On 'thrice' and 'trice' → Gentlemen, God rest you merry!


text:
Justin Bieber Cruises Around in Lewis Hamilton's LaFerrari
in Celebrity Cars, LaFerrari
Fans of Lewis Hamilton and Ferrari will appreciate the champion's LaFerrari hypercar. Who else appreciates his hypercar? Justin Bieber, who Hamilton took for a high-speed ride around Beverly Hills.
Effspot, the photographer that has his sights all over California, spotted the two cruising around Beverly Hills. He uploaded a video of the duo to YouTube and described what he saw in the video's description:
"We were lucky enough to catch Lewis Hamilton driving Justin Bieber around in his Laferrari. We caught the car leaving a restaurant off Sunset Blvd; needless to say, he pushed the car a little hard and it sounded amazing. What is even more unbelievable was the fact that we saw zero paparazzi or fans. For the naysayers asking "oh how did you know it was Bieber in the car", you can see Justin Bieber's 458 by West Coast Customs at the end in the garage. Bieber also posted a selfie in front of the car on his IG.
All in all, a successful leap. I do not believe anyone has ever gotten footage of Hamilton's LaFerrari driving around, let alone with the Biebs in it. So enjoy.
Many thanks to exoticsof_LA for filming."
Last year, Bieber said in an interview that he had actually purchased his own LaFerrari. We have yet to see him in his alleged Italian hypercar, but a photo-op may still be on the way. What do you think about Hamilton and Bieber cruising together? Let us know in the comments below.
[youtube id="n0PGzoUtpGs" align="center" mode="normal" autoplay="no" maxwidth="750″]
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LeBron James Shows Off New GMC Hummer EV Edition 1
King James has the means to drive anything he likes, so he often has the opportunity to preview upcoming models...
All good things must come to an end, so we're sad to share Ken Block's last ride in the Hoonicorn...
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Prestige Imports has an incredible inventory of hypercars, supercars and more that draw celebrities and collectors from across the world....
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The majority of schools in South Lanarkshire are available for hire by local community groups, individuals and commercial organisations outwith school hours - this is normally from 6.00pm-9.30pm each week day and on Saturday mornings.
The type of space available includes games halls, assembly halls, gym areas and classrooms.
There are also around 90 community halls in South Lanarkshire available for hire and these range from state of the art multi purpose venues such as South Lanarkshire Lifestyles- Carluke, South Lanarkshire Lifestyles- Fairhill and South Lanarkshire Lifestyles - Stonehouse through to large venues such as the Cambuslang Institute. There are also a number of smaller village halls in rural areas such as Leadhills and Glassford available for hire.
Most of the community hall network is operated directly by South Lanarkshire Leisure and Culture but a small number including Carstairs, Crawfordjohn and Douglas St Brides are run as independent companies or run by local management committees.
The community halls and schools network can be used for a variety of activities including meetings, keep-fit classes, business conferences, youth activities, sports activities, social and community events and older peoples' clubs and activities.
Bookings and general enquiries about the community halls and schools should be made through the booking offices given in How to Book.
Find the contact details you need to hire a hall or venue in your area.


I like to equate my experience of film photography to that of the experience that the older generation of photographers who experienced digital for the first time. At 30 years old, I still haven't had the opportunity or the time or step into the darkroom. I never had the opportunity to do it either in college or high school. So to continue with the evolution of film and how it can deliver pleasing images, I believe that using newer, sharper lenses designed with digital sensors in mind is a great way to get even more out of film. Ilford Pan F Plus is arguably the sharpest black and white film out there with TMax and Acros being a bit behind, but if it was sharp even in the days before all of these fantastic new lenses started coming out, then when using these new lenses the film should arguably be even better.
If you're reading this post, there are strong chances that you remember disposable cameras. My mother, who wasn't that tech savvy at all, turned to them often when her Olympus camera broke. My college graduation was photographed on one in 2009 when I and many others had switched to digital point and shoots. My parents used them at events. So did my aunts and uncles. I always remember how fun they were–small, portable, and almost never reloadable until Lomography created their own reloadable versions earlier this year. So it was a complete blast from the past when I decided to try out Ilford's disposable cameras.
Ilford films are available for pretty much any type of photographer that you can name or list. At the moment, they have the largest selection of black and white films on the market as it is pretty much all that they produce. So with that said, there's no good reason why landscape photographers would have been left out. Many photographers shoot landscapes as a hobby and very few actually end up selling prints of their images or being commissioned for tourist reasons. The look that Ilford film can provide is one that's quite interesting. There are tons of photographers out there who shoot digital and simply try to create keystoned HDR photos. But that's not really what film does.
If you're a fan of Kodak Tri-X 400, you should really give Kodak T-Max 400 and see what you're missing.
More and more lifestyle photography is being done with film these days; and for great reason.
Kodak T-Max helps make these buildings almost look like scenes from the Twilight Zone.
Kodak T-Max 400 works in a different way from Kodak Tri-X 400. Let's explore it a bit.
Here's what you NEED to know about Fujifilm Acros.
Ever wonder how the Fujifilm Acros 100 emulsion and the digital presets compare?
Pushing and pulling Kodak Tri-x, exposing, studio lights and a whole lot more are covered here.


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Kurt & Caroline Jackson Limited
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Lending has assisted with the development of the Jackson Foundation, a gallery space and arts centre created by internationally recognised contemporary artist Kurt Jackson and his wife Caroline.
The aim of the project is to inspire and educate the audience by focusing on Kurt's engagement with the natural world and collaborations with environmental charities and pressure groups whilst providing new and emerging talent with a platform to showcase their work.
As with Kurt's art, a dedication to the environment is at the heart of the project, with the refurbishment including solar panels, ground source heat pumps and energy-efficient windows.
facebook: JacksonFoundation
twitter: @JacksonFGallery
Cell Project Space
Cell Project Space provides affordable workspace for artists in London. The organisation was originally set-up as an artist-run exhibition space, and continues to act as an independent, not-for-profit organisation which supports underrepresented artists and facilitates critical debate and discussion.
Life Science Trust
The Life Science Trust uses a combination of art and science based on Steiner principles to strengthen people's familiarity with nature.
Visit Helensburgh Limited
VisitHelensburgh was established as a Social Enterprise in partnership with VisitScotland to promote Helensburgh as a destination, to operate the towns' Visitor Centre and to assist in the development of visitor attractions for the town. Triodos assisted VisitHelensburgh in acquiring St Columba's Church and they are currently bringing this fantastic community asset back to life as a Digital training academy, music training, studio and performance space and an exhibition centre.
The Mill at Sonning
The Mill at Sonning, on the banks of the River Thames, is an established family-led business providing an award winning and unique dining-theatre experience. All of the production is in-house: from set design and build to costumes, rehearsals and catering. The Mill also has strong environmental credentials, generating its own green electricity with an 18.5 KW hydroelectric turbine and using geothermal energy to heat the building with a ground source heat pump. Lending from Triodos aims to enable the purchase and installation of new sound equipment in the theatre and LED 'house' lighting, in order to provide significant improvement to the organisation's energy efficiency.
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Copeland Park
Copeland Park is a social, cultural and creative hub in Peckham, an area of London that is becoming increasingly known as a haven for artistic individuals and collectives. At Copeland Park, traditional warehouses and industrial buildings have been transformed into workspace for a number of creative businesses. The historic Bussey Building, for example, now provides a home for artists' studios, theatre groups, live music venues, fitness studios and faith groups - along with incomparable views of London.
Krowji
Krowji is based in Redruth and is Cornwall's biggest creative sector cluster, providing studios, workspaces, meeting rooms for a wide range of creative businesses. Triodos Bank have assisted in financing Phase 1 of the Krowji redevelopment, which added 50 new studio spaces to the site in 2015.
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Out of the Blue Arts and Education Trust
Out of the Blue Arts & Education Trust supports and promotes Scottish artists, having established a reputation for cutting-edge creativity in Edinburgh and beyond. Watch our film to see what happened when we took some Triodos Bank customers to find out more about Out of the Blue: https://youtu.be/tZjagtvXA8M
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Workplace Co-operative 115 is a co-operative formed with the aim of providing affordable and pleasant workspace for individuals working in art and design in London.
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Praxis Art Research has converted a property in Leominster into studio space and a creative hub for local artists.
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Brian Gibbons, född 26 februari 1988, är en amerikansk professionell ishockeyspelare som spelar för ERC Ingolstadt i DEL. Efter att ha spelat collegeishockey för Boston College Eagles under fyra säsonger skrev Gibbons NHL-avtal med Pittsburgh Penguins 2011. Han tillbringade tre säsonger med klubben, men spelade främst för Penguins farmarlag, Wilkes-Barre/Scranton Penguins i AHL. Under sin sista säsong i klubben blev han uttagen att spela i AHL:s All Star-match. Mellan säsongerna 2014/15 och 2019/20 varvade han spel i NHL med spel i AHL och spelade för handfull olika klubbar: Columbus Blue Jackets, New Jersey Devils, Anaheim Ducks, Ottawa Senators och Carolina Hurricanes i NHL, samt Springfield Falcons, Hartford Wolf Pack, Albany Devils och Charlotte Checkers i AHL.

Efter nio säsonger i AHL och NHL lämnade Gibbons Nordamerika för spel i Europa år 2020. Efter en säsong med HC Lausanne i den schweiziska National League värvades han i juni 2021 av Linköping HC i SHL, där han fick större delen av säsongen spolierad på grund av en skada. Sedan augusti 2022 tillhör han den tyska klubben ERC Ingolstadt i DEL.

Gibbons gjorde landslagsdebut under VM i Danmark 2018 där han tog ett brons med USA.

Karriär

Klubblag

2007–2020: College, AHL och NHL
Gibbons gick på Boston College mellan 2007 och 2011 och tillbringade fyra säsonger med Boston College Eagles som han vann NCAA-mästerskapet med 2008 och 2010. Gibbons blev aldrig draftad av något NHL-lag men skrev ett tvåårigt entry level-kontrakt värt 1,8 miljoner dollar med Pittsburgh Penguins den 4 april 2011. Den följande säsongen tillbringade han med Penguins farmarlag Wilkes-Barre/Scranton Penguins i AHL. Han gjorde AHL-debut den 8 oktober 2011 i en match mot Hershey Bears. I samma match gjorde han sitt första AHL-mål, på Dany Sabourin. På 70 grundseriematcher stod Gibbons för 30 poäng, varav elva mål. I det efterföljande Calder Cup-slutspelet slog laget ut just Bears i åttondelsfinal med 3–2 i matcher, innan man besegrades av St. John's Icecaps i den följande rundan med 4–3 i matcher. Gibbons gick poänglös ur de nio matcher han spelade. Under sitt andra år av kontraktet spelade Gibbons åter endast Wilkes-Barre/Scranton och tangerade sin poängnotering från föregående år. Han gjorde sitt poängmässigt bästa Calder Cup-slutspel då han stod för åtta poäng på 15 matcher (tre mål, fem assist). Laget tog sig till semifinalspel där man dock förlorade mot Syracuse Crunch med 4–1 i matcher.

Den 29 juli 2013 skrev Gibbons en ettårig kontraktsförlängning med Pittsburgh till ett värde av 550 000 dollar. Han inledde säsongen 2013/14 i AHL där han stod för 14 poäng på den inledande åtta matcherna. Han blev i november 2013 uppkallad till NHL för första gången och gjorde sitt första NHL-mål i sin debutmatch, den 18 november 2013. Han gjorde mål på sitt första skott, på Viktor Fasth, i en 3–1-seger mot Anaheim Ducks och stod också för en assistpoäng. Totalt spelade han 41 grundseriematcher för Penguins i NHL och noterades för 17 poäng, varav fem mål. I AHL blev han uttagen att spela All Star-matchen. För tredje säsongen i följd stod han för 30 poäng (11 mål, 19 assist) i AHL:s grundserie, denna gång på 28 spelade matcher.

Efter säsongens slut lämnade Gibbons Penguins och skrev den 4 juli 2014 som free agent ett ettårsavtal med Columbus Blue Jackets, värt 750 000 dollar. Han inledde säsongen 2014/15 med Blue Jackets farmarlag Springfield Falcons i AHL. Han spelade med Falcons oktober ut innan han flyttades upp till NHL där han i sin debut för Blue Jackets noterades för två assistpoäng i en 3–2-förlust mot New Jersey Devils. Gibbons spelade med Blue Jackets fram till mars 2015 innan han avslutade säsongen med Falcons i AHL. På 25 NHL-matcher noterades han för fem assistpoäng. I AHL stod han för tre mål och åtta assist på 26 matcher. Gibbons skrev på ett ettårskontrakt med New York Rangers värt 600 000 dollar den 1 juli 2015. Därefter skickades han ner till Rangers farmarlag Hartford Wolf Pack i AHL, där han tillbringade hela säsongen. Efter en poängmässigt stark inledning av säsongen, med sju poäng på sex matcher, avtog Gibbons poängutdelning något. På 63 grundseriematcher stod han för 23 poäng (6 mål, 17 assist).

Då han inte lyckats ta en plats i Rangers lämnade han klubben som free agent vid säsongens slut. Då han inte lyckats få något nytt NHL-avtal skrev han ett try out-avtal med New Jersey Devils den 15 september 2016. Den 4 oktober 2016 skrev han på ett ettårskontrakt med Devils farmarlag Albany Devils i AHL. Efter en lyckad säsong i AHL, där han i grundserien gjorde sin poängbästa notering (36), erbjöds han den 1 juli 2017 ett tvåvägsavtal på ett år, till ett värde av 650 000 dollar, med New Jersey Devils. Gibbons gjorde därefter sin poängmässigt bästa säsong i NHL då han noterade personbästa i antal mål (12), assist (14) och poäng (26), på 59 grundseriematcher.

Den 2 juli 2018 skrev han på ett ettårskontrakt värt 1 miljon dollar med Anaheim Ducks. Den följande säsongen noterades han för två mål och tre assistpoäng på 44 poäng med Ducks innan han hamnade på waiverslistan den 15 februari 2019. Då han inte lyckats nå en liknande poängproduktion som tidigare skickades han ner till Ducks farmarlag i AHL, San Diego Gulls. Gibbons hann dock aldrig spela för klubben då han bytts bort mot Patrick Sieloff till Ottawa Senators den 25 februari 2019. Gibbons producerade omedelbart offensivt för Senators, som låg i bottenskiktet av NHL, då han noterades för 14 poäng, varav sex mål, på 20 matcher i slutet av grundserien. Den 4 juli 2019 meddelades det att Gibbons skrivit ett tvåvägs ettårsavtal, till ett värde av 725 000 dollar, med Carolina Hurricanes. Gibbons tillbringade den följande säsongen både med Hurricanes och farmarlaget Charlotte Checkers i AHL. På 15 NHL-matcher gick han poänglös, medan han på 26 matcher för Checkers stod för 18 poäng (4 mål, 14 assist).

2020–idag: Spel i Europa
Den 28 juli 2020 stod det klart att Gibbons lämnat Nordamerika då han skrivit ett ettårsavtal med den schweiziska klubben HC Lausanne i National League. Han gjorde debut för Lausanne och i NL den 1 oktober samma år i en 5–2-seger mot SCL Tigers. I sin fjärde match för klubben, den 10 oktober, noterades han för sitt första mål i NL, på Sandro Aeschlimann, i en 4–3-seger mot HC Davos. Lausanne slutade på fjärde plats i grundserien där Gibbons stod för 33 poäng på 46 matcher (11 mål, 22 assist). I det följande slutspelet slogs laget ut i kvartsfinalserien med 4–2 i matcher mot SCL Tigers. På dessa matcher noterades Gibbons för två assistpoäng.

Den 29 juni 2021 meddelades det att Gibbons lämnat Schweiz för spel med Linköping HC i SHL, då han skrivit ett ettårsavtal med klubben. Han gjorde SHL-debut den 11 september 2021 i en 5–2-förlust mot Luleå HF. Gibbons spelade endast 17 matcher i inledningen av säsongen innan han skadade sig och senare tvingades till en fotoperation, vilket gjorde att han missade resten av säsongen.

Efter en säsong i Sverige bekräftades det den 1 augusti 2022 att Gibbons skrivit ett ettårskontrakt med den tyska klubben ERC Ingolstadt i DEL.

Landslag
Gibbons blev uttagen till USA:s trupp till VM i Danmark 2018. Han gjorde A-landslagsdebut i USA:s öppningsmatch mot Kanada, där man vann med 5–4 efter straffläggning. Laget tog sig vidare till kvartsfinalspel efter att man slutat på andra plats i grupp B. I kvartsfinalen slog USA ut Tjeckien med 3–2, innan man besegrades med 6–0 av Sverige i semifinal. Gibbons spelade inte i den efterföljande bronsmatchen som USA vann med 4–1 mot Kanada. Han gick poänglös ur de sju matcher han spelade.

Statistik

Klubblag

Internationellt

Referenser

Noter

Externa länkar

Alumner från Boston College
Amerikanska ishockeyspelare
Födda 1988
Idrottare från Massachusetts
Ishockeyspelare i Boston College Eagles (herrar)
Levande personer
Män
NHL-spelare som inte blivit valda i NHL Entry Draft
Spelare i Albany Devils
Spelare i Anaheim Ducks
Spelare i Carolina Hurricanes
Spelare i Charlotte Checkers (2010–)
Spelare i Columbus Blue Jackets
Spelare i ERC Ingolstadt
Spelare i Hartford Wolf Pack
Spelare i HC Lausanne
Spelare i Linköping HC
Spelare i New Jersey Devils
Spelare i Ottawa Senators
Spelare i Pittsburgh Penguins
Spelare i Springfield Falcons
Spelare i Wilkes-Barre/Scranton Penguins


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Destination Imagination to Bring Nearly 17,000 People to Campus Next Week
View all the posts from May 15, 2015
Destination Imagination's Global Finals Expo—considered the world's largest celebration of creativity and innovation—will bring a record-setting 16,700 participants to the UT campus next week.
Destination Imagination will take place May 20–23. This is the fifteenth consecutive year that UT has hosted the competition.
Robert Gibbs, executive director of Conferences and Non-Credit Programs, said Destination Imagination has a huge impact on the campus—not only in the monumental effort it takes to house and feed participants and accommodate competitions, but also in the financial benefits and international exposure reaped from the event.
Destination Imagination participants will be housed in thirty-two locations, including eleven UT residence halls. Events will take place in buildings across campus, including the Carolyn P. Brown Memorial University Center, the Clarence Brown Theatre, the Natalie L. Haslam Music Center, the Humanities and Social Sciences Building, Alumni Memorial Building, and Thompson-Boling Arena.
"What better situation than to have nearly 17,000 youth and mentors and chaperones on our campus, on their own dime, experiencing what we have to offer," Gibbs said. "The exposure we get from that is incredible."
Eighty percent of the 1,400 DI teams come from forty-eight US states, including Texas, California, New York, Colorado, Michigan, and Tennessee. International participants from eighteen countries make up the remaining 20 percent, with China as the leader, closely followed by Canada, Turkey, Qatar, South Korea, and Mexico.
This year, Disney is Destination Imagination's top sponsor. The event is also heavily supported by NASA, and Apollo 11 Commander Buzz Aldrin will participate in opening night ceremonies.
Over the years, Destination Imagination has involved more than 1.5 million young people and adults. This year, about 100,000 young people competed in tournaments in thirty countries to earn a spot at the Global Finals.
Among those making the trek to Knoxville is Turner Hubbard, nine, a third grader at Sun City Elementary School in Bossier City, Louisiana.
Hubbard was one of the fourteen third, fourth, and fifth graders from his school to participate in the Louisiana state Destination Imagination contest, where his technical team claimed the gold medal and the right to advance to the Global Finals. Like the other competitors, Hubbard and his team will keep their project a secret until the day of the competition.
DI students will compete in one of six challenges. While Hubbard's team will be involved in the technical challenge, others will compete in fine arts, scientific, improvisational, structural, or service-learning categories.
The Global Finals Innovation Expo will give participants the chance to peruse hands-on exhibits from NASA, the US Space and Rocket Center, National Geographic, Oracle Academy and other innovative companies. Plus they will have the opportunity to participate in more than 100 skills workshops ranging from 3-D printing to Broadway dance to computer science.
For Hubbard, though, the chance to come visit UT and Knoxville is especially exciting. His grandparents, Mark and Lou Kerr, previously lived in Knoxville and have filled Hubbard's childhood with stories of Knoxville, UT, and the Tennessee Volunteers.
"I am a huge UT fan, so he had grown up hearing about UT from me," Lou Kerr said, adding that her grandson and his parents will try to eke out time to sightsee a bit while they are here.
"My grandson has never really visited mountains before," explained Kerr, "so he's excited about that."
For more information about Destination Imagination, visit globalfinals.org.
Amy Blakely (865-975-5034, ablakely@utk.edu)
Conferences and Non-Credit Programs


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Category: CJ Quick Take
A majority of the state's hospitals are reaping the benefits of tax-exempt status but come up short in providing adequate charity care to earn that designation — and they're getting away with it. That's the conclusion of a report released in October jointly…
State Auditor Beth Wood is investigating the city of Goldsboro over possible mismanagement and misappropriation of funds. The investigation comes after the city's 2019 audit showed multiple bookkeeping adjustments to capital assets and notes receivable, with no audits conducted in 2020 or 2021. State Treasurer Dale Folwell, who requested the…
by Theresa Opeka
Survey: More than half of parents explored alternative school options during pandemic
A new survey from the nonprofit organization National School Choice Week shows that 52% of parents said they were considering — or considered in the past year — choosing a new or different school for their children. Education quality and pandemic…
Cooper signs new order pushing state toward electric vehicles
Gov. Roy Cooper signed an executive order Friday, Jan. 7, that aims to reduce greenhouse gases to net-zero by 2050. Cooper also wants to transition all state vehicles to electric and to enhance goals for drivers to switch to electric and other zero-emission vehicles. Cooper, in a news release, said…
N.C. Treasurer calls Leandro ruling a 'constitutional crisis'
North Carolina continues to wait and see if the state Supreme Court will address a trial judge's $1.7 billion education funding order. The state Appeals Court threw out that order, but the case could head to North Carolina's highest court in the weeks ahead. State Treasurer Dale Folwell said the…
Attorney general uses ongoing 'emergency' in announcement on price gouging
N.C. Attorney General Josh Stein is using Gov. Roy Cooper's never-ending state of emergency in encouraging residents to report so-called price gouging related to the coronavirus pandemic. Stein, in a news release, says his office has heard, albeit anecdotally, that price gouging may…
Durham poised to send $500 checks to ex-cons in basic income pilot
The city of Durham is set to give monthly checks worth $500 to 115 formerly incarcerated people. The move is part of a nationwide basic income experiment, primarily bankrolled by Twitter co-founder and former CEO Jack Dorsey. Applications for the program open on Wednesday, Jan. 5,…
Cooper to extend vaccine, testing requirements for state employees
Gov. Roy Cooper on Tuesday, Jan. 4, said health experts, doctors, and scientists are learning more about COVID-19, and state officials and politicians are using that knowledge to keep schools open and to avoid more onerous shutdowns and suppressions. In a news briefing, Cooper said people…
Cooper pushes aside presidential rumors as Cohen, in likely final news conference, pushes masks, vaccines
Dr. Mandy Cohen, alongside Gov. Roy Cooper, on Tuesday, Dec. 14, gave what will likely be her last briefing on the coronavirus. Cohen's message carried similar themes expressed since the vaccines became available, first to health care workers, exactly one year ago. "Vaccines and…


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US Tax reform bill: Tax Cuts and Jobs Acts
Roelof Gerritsen (Atlas)
Pieter Frolichs (Atlas)
Bernard Peeters (Tiberghien)
17/11/2017 - On November 2, the House Republican's tax reform bill – the Tax Cuts and Jobs Act – was released. This bill is 429 pages and should provide for extensive tax reform. The bill would immediately reduce the statutory tax rate to 20% and move to a territorial system of taxing foreign profits with anti-base erosion provisions for both US-based and foreign-based multinational companies. A new excise tax of 20% will be introduced on deductible payments from US companies to related foreign companies that in fact acts similar to the border adjustment in the House Republican Blueprint, but only for outbound payments. A brief summary of the other key provisions is provided below. President Trump intends to sign the bill before the Thanksgiving holiday, but there are several unpopular provisions that will potentially get push-back and changes are likely to be made. Given the current political US landscape and the unprecedented situation, the last major US tax reform took place in 1986, this seems an optimistic outlook. Of course we will keep you posted on updates following the legislative process.
International Tax proposals
Provides for a 100% exemption on dividends paid by a foreign corporation to U.S. corporate shareholders that own at least 10% or more of the foreign corporation. This means that U.S. corporations can generally bring future earnings back into the U.S. tax-free.
Repeals the tax imposed when untaxed foreign subsidiary earnings are reinvested in U.S. property.
Provides for a one-time tax on earnings currently held offshore as a deemed-repatriation. The tax rate is 12% for any portion of earnings and profits that are cash or cash equivalents, and 5% for all other amounts. This tax can be paid over an 8 year period.
Repeals the availability of certain foreign credits, including the Section 902 indirect foreign tax credit.
Modifies Subpart F income in generally tax-favorable ways, including making permanent the current look-through rule that allows many controlled foreign corporations to avoid recognizing Subpart F income on passive income (e.g., dividends, royalties, rents) received from foreign related parties.
Introduces a new tax regime on U.S. shareholders with foreign high returns, designed to prevent erosion of the U.S. tax base.
All deductible payments except interest paid to a related foreign company would be subject to a 20% excise tax unless the related foreign company elected to treat those payment as effectively connected income (ECI) and thus taxable in the US. If the ECI election were made to treat the payments as taxable in the US, the income would be taxed on a net basis. The deduction allowed to offset the income would be determined by reference to the profit margins reported on the group's consolidated financial statements for the relevant product line. No foreign tax credits would be allowed to reduce the US tax on that income. If no election were made to treat the payments as taxable income, the excise tax paid would not be deductible. It should be noted that the reform proposal does not currently change the top tax rates for capital gains and dividends (20%) nor does it impact the Affordable Care Act's 3.8% net investment income tax imposed on high earners.
Business Tax proposals
Reduces the corporate tax rate to a flat 20% (25% for personal services corporation).
Allows corporations to fully and immediately expense 100% of the cost of qualified property acquired and placed in service after September 2017 and before January 1, 2023.
Disallows deduction for net interest expense in excess of 30% of the business's adjusted taxable income (a comparable rule would apply to partnerships).
Repeals the Section 163(j) rule that can limit a corporation's ability to deduct interest expense if debt-to-equity ratio exceeds 1.5 to 1.
Provides that taxpayers will only be able to take NOL carryovers or carrybacks to the extent of 90% of taxable income for that year, and repeals carrybacks in most cases. These rules will apply generally for losses arising in tax years after 2017.
Amends the contribution to capital rules to provide that a corporation will recognize gain on contributions to the extent the amount contributed exceeds the value of the stock issued to the contributor.
Taxes gain or loss from the disposition of a self-created patent, invention, model, or secret formula as ordinary in character (currently capital in nature).
Repeals the rule triggering a technical termination of partnerships where there is an exchange of 50% or more of the partnership interests within a 12 month period.
Terminates the new markets tax credit, although credits that have already been allocated may be used.
Modifications of many energy tax credits.
Individual Income Tax proposals
Reduces the number of tax brackets from 7 to 4 (12%, 25%, 35% and 39.6%), but the top tax rate remains the same.
Repeals the alternative minimum tax.
Doubles the standard deduction (for those that do not itemize deductions).
Repeals personal exemption deductions (currently, $4,050 each for taxpayer, spouse, and any dependents).
Provides for a lower 25% tax rate for individuals that earn their income through certain sole proprietorships, partnerships and S corporations. Generally, 30% of the income from these entities can qualify for this lower rate.
Repeals the adoption tax credit and the electric vehicle credit.
Repeals the limitation on itemized deductions (the so-called Pease limitation that can limit itemized deductions to 80% for high earners).
Limits the mortgage interest deduction to indebtedness up to $500,000 (as compared to $1 million currently). In addition, the mortgage must be on the taxpayer's principal residence. This proposal repeals the deduction for mortgages on second homes or for home equity loans.
Repeals itemized deductions for state and local income or sales tax, although individuals can itemize up to $10,000 of real property taxes.
Repeals deductions for personal casualty losses (from fires, storms, theft), although this does not apply where there is special disaster relief legislation.
Increases the charitable contribution limitation from 50% to 60% of adjusted gross income for cash contributions to public charities and certain private foundations.
Repeals deductions for tax preparation expenses, medical expenses, employee expenses, and moving expenses.
Repeals deductions for alimony payments, although this is for agreements executed or modified after 2017.
Increases the number of years (from 2 out of 5 years to 5 out of 8 years) that a taxpayer must live in a principal residence to qualify for the $500,000 exclusion from gain recognition on the sale of such residence. The bill also provides for a phase-out of this exclusion for taxpayers with adjusted gross income in excess of $500,000.
The bill covers a lot of provisions which are this week's subject of the Ways and Means Committee of the U.S. House of Representatives. Subsequently, these provisions will be subject to negotiation as the Senate moves forward with its own version of a tax reform bill (released on 10 November 2017). The goal is for both the House and Senate to pass their tax reform bills before Thanksgiving. After which the differences need to be solved and agreement has to be concluded on a single bill. We're currently investigating the Senate Finance Committee's tax reform bill. The US tax team of T/A International shall closely monitor the process and keep you updated accordingly on the developments.
News, Jan 20, 2021
A Circular on interest limitation rules has been issued by the Luxembourg tax…
A new circular LIR 168bis/1 (the "Circular"), dated 8 January 2021, was published by the Luxembourg tax authorities on 8 January 2021. This Circular aims to clarify the…
Publications, Dec 14, 2020
Tiberghien comments on the OECD Blueprints on Pillar One and Pillar Two
Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the…
News, Nov 20, 2020
HR tax & transfer pricing: an unexpected journey
Tiberghien and Tiberghien economics work together on HR tax and transfer pricing, which are two distinct fiscally- and economically-inspired disciplines that have more interaction…
Well regarded as top level tax professionals, all of them being specialists in their subdomain.
Legal 500, 2020