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Бенгт Ерик Маркус Берг (; 17. август 1986) шведски је фудбалер који игра на позицији нападача и тренутно наступа за Краснодар и репрезентацију Шведске.

Каријера

Берг је прво наступао за локални клуб ИФ Торшби и ЕФК Велен у млађим категоријама. Године 2003. преселио се у Гетеборг. Две године касније дебитовао је за први тим. Средином сезоне 2007. године, Берг је до тада дао 14 голова у 17 утакмица и прелази у холандски Гронинген, висина транфера је око 4 милиона евра. У Холандији је био на врху листе стрелаца. Интересовање за њега су показали Ајакс и ПСВ из Ајндховена где је касније и одиграо једну сезону. Потписао је уговор за Хамбург на пет година, а износ трансфера био је 10,5 милиона евра.

У периоду од 2013. до 2017. играо је за грчког великана Панатинаикос.

Репрезентација

Године 2008. дебитовао је на званичним утакмицама за сениорску репрезентацију Шведске. У мају 2018. године, био је уврштен у састав Шведске на Светском првенству у Русији 2018. године.

Трофеји

Гетеборг
 Алсвенскан: 2007.

Панатинаикос
 Куп Грчке: 2013/14.

Ал Аин
 Првенство УАЕ: 2017/18.
 Председнички куп УАЕ: 2017/18.

Референце

Спољашње везе

 Маркус Берг на сајту -{elenganche.es}-
 Маркус Берг на сајту -{kicker.de}-

Рођени 1986.
Шведски фудбалери
Шведски фудбалски репрезентативци
Фудбалери Гетеборга
Фудбалери Гронингена
Фудбалери Хамбургера
Фудбалери ПСВ Ајндховена
Фудбалери Панатинаикоса
Фудбалери Краснодара
Фудбалери на Европском првенству 2016.
Фудбалери на Светском првенству 2018.
Нападачи у фудбалу


For many women pregnancy is the first encounter they have with yoga. For other women their regular yoga practice continues into pregnancy. Either way, the benefits of yoga become particularly relevant during pregnancy and careful yoga practice, specifically adapted to the first, second and third trimesters offer numerous ways to help women meet and enjoy the physical and emotional changes and challenges that occur during this time. The multifaceted approach of yoga through asanas, pranayama techniques and meditation also offer excellent preparation for a natural labour.
Making time for self-care in pregnancy is known to be vitally important but sometimes difficult to achieve. Through yoga classes mothers-to-be can make protected time and mental space for themselves, in order to relax and be more in tune with the mind and the body. The baby will experience this turn of attention through chemical change in the body and will greatly benefit.
In order to practice prenatal yoga safely and gain maximum benefit, attendance of specific prenatal yoga is highly recommended. It is very important to learn from a teacher who has specialised knowledge of the changes that occur in the body systems body during pregnancy.
A prenatal yoga class will generally focus on asanas that relate to strengthening and increasing the flexibility of muscles that are specifically altered during pregnancy or used in childbirth. Pranayama can help manage energy levels, either invigorating the body and mind or bringing it into a relaxed state as needed. Learning to use the breath as a tool is particularly useful for childbirth. Meditation practices can help mothers-to-be become more aware of their patterns of thinking, realising what is helpful or otherwise, and learning to let go of negative self-conceptions. Emotional stability and stamina is also improved through meditation and more mental 'space' created. Yoga practice as a whole helps to bring the mind to the present moment, a place where the body always resides, in order to be fully aware and in touch with the body during the uniqueness of a pregnancy journey.
What to expect from a prenatal yoga lesson?
Of all the styles of yoga gentle Vinyasa, Hatha yoga are most appropriate. Flowing movements are particularly welcomed during pregnancy as they help to ease the muscles and joints and calm the mind.
Gentle stretching of the whole body thoroughly in its full range of motion before asana practice is particularly important to avoid strain coming from unusual movements. Asanas aimed at developing strength, flexibility and balance will be preformed standing sitting or lying, although most asanas are completed in sitting during the third trimester to avoid stain on joints and pressure on the back. Putting pressure on the abdomen is always avoided in prenatal yoga. Thorough use of props during prenatal yoga helps to increase the comfort of asanas and provide bodily support.
Pranayama exercises may follow asanas to gain full benefit from the practice and distribute energy throughout the body evenly. These practices also help increase awareness of the function of the breath in relation to managing emotions and stamina.
A prenatal yoga session will always have a particular emphasis on relaxation at the end of the class, bringing the heart rate and breathing patterns to normal and coming to full awareness of any sensations, emotions or thoughts that have arisen during the practice. A guided meditation, the chanting of mantras or simply resting the body in a conscious stillness will help to calm and stabilise the mind in preparation for entering the world outside the class with a relaxed and revitalised mental state.
All asanas in yoga will have a different beneficial impact on the body and mind. As with all exercise yoga will lease endorphins that mother-to-be and baby will both enjoy. Below is an examples of an asana to practice in each trimester.
Sit with legs outstretched, bend the knees and bring the soles of the feet together, keeping the heels as close to the body as possible.
Relax the inner thigh muscles and clasp the feet gently with both hands.
Gently bounce the knees up and down, using the elbows as legs to apply slight pressure on the knees. Do not use any force.
Repeat the up and down movements about 20-30 times.
Opens the hip joints and relieves pressure from the knees.
Removes tiredness from legs and relieves inner thighs muscles.
Kneel on the floor and separate the heels, bring the toes together.
Lower the hips so the heels meet the hips on either side.
Place the hands palms down on the knees. Keep the back and neck straight.
Enhances digestive function and is best practiced after meals. Can help control hyperacidity.
Strengthens muscles around the pelvis to assist in labour.
Link hands and place behind the head.
Fold the knees and place the feet on the floor.
Drop the knees to one side and look towards the other giving a stretch to the entire spine.
Relieves stiffness and strain on the spine.
With the help of a qualified prenatal yoga teacher a programme can be designed according to each woman's needs, taking their health, experience in yoga and preferences into consideration.
As well as the health benefits, prenatal yoga can be an excellent way to meet and bond win other pregnant women, united throughshared experiences and an enjoyment of yoga practice.
Pregnancy is one of the most unique and precious times of a woman's life. Yoga can be seen as an unparalleled tool in helping women to fully enjoy and make the most out of this special time, physically, mentally and emotionally.


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Student scientists emerge from lab
STOCKTON - Students began setting up their projects Monday afternoon for the 53rd San Joaquin County Science Fair.
Who knows? Maybe the next Bill Gates, Steve Jobs or Thomas Edison was among them.
Judging begins today at the San Joaquin County Fairgrounds. Judges just might stumble across the work of the inventor of the device that someday makes the iPad obsolete. Or maybe they will be judging the work of the next Jose Hernandez, the astronaut from Stockton.
Maybe that future scientist will be Nicholas Liang, a 9-year-old from Tracy who was assembling his project Monday afternoon.
Nicholas used poster board for his experiment, an exploration of the "effect of sugar and salt when freezing water."
The George Kelly School fourth-grader was happy to share the results of his findings. "Sugar water didn't freeze. It was moist and soft," Nicholas said. "Salt water didn't freeze at all."
He used a giant white poster board with orange and purple backgrounds to post his results.
Interviews with finalists will be Wednesday afternoon. A public viewing of all the science projects will be from 5 to 6 p.m. Thursday, with an awards ceremony at 6:30 p.m.
Top performers will advance to the state science fair later this year in Southern California.
© Copyright 2006-2019 GateHouse Media, LLC. All rights reserved • GateHouse A News

redpajama_set_name: RedPajamaCommonCrawl


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The El Camino Hospital District (the District) has received and reviewed the Audit and Service Review of the El Camino Hospital District prepared for the Local Agency Formation Commission of Santa Clara County (LAFCo) by a third-party consultant.
May 25, 2012, Mountain View, CA--The El Camino Hospital District (the District) has received and reviewed the Audit and Service Review of the El Camino Hospital District prepared for the Local Agency Formation Commission of Santa Clara County (LAFCo) by a third-party consultant. The District respects the role of LAFCo and will carefully and thoroughly review the findings and recommendations provided in the report.
It is standard procedure for LAFCo to conduct a Service Review every five years, and as with all service reviews, it was intended to serve as a tool to help LAFCo, the public and other agencies better understand the public service structure and ensure that health services are being efficiently and effectively provided in the District. In addition, an audit was performed to answer specific questions related to the District governance structure, its financial relationship to the Hospital Corporation, the financial condition of the District and the Hospital Corporation, the source and use of funds for hospital operations and capital improvements, and the acquisition of the Los Gatos campus.
"This District is pleased the audit confirms that the District and Hospital Corporation are operating appropriately, effectively and efficiently, that it provides a vital health care service in the community and, most importantly, that the District has demonstrated an ability to contain costs and improve financial performance," said John Zoglin, chairman of the District Board of Directors. "The District is proud of its ability to efficiently deliver on its mission to provide medical facilities and health services for the benefit of the people it serves, and our efforts to be a good community partner are being recognized. Recently, the Board of Supervisors of Santa Clara County presented the District with a proclamation highlighting its collaboration with the Santa Clara Valley Medical Center, and praising the partnership for 'making the most cost-effective, direct use of its funds to benefit the health of our community'."
The District strongly disagrees with the report's recommendations to have the District residents give up control of the Mountain View Hospital and to begin actions towards dissolving the District if the recommended changes, that would limit how the District provides its health care services, are not implemented, especially given that the report acknowledges strong, positive results achieved under the current structure.
The report by LAFCo's consultant does not appear to value that the District, and ultimately the voters of the District, have control over the Mountain View Hospital; this is something the District values greatly. Also, the District has serious concerns that vital health care services currently provided by the District through the Community Benefits program would no longer be available to District residents if the District is dissolved.
"State law gives the District certain, autonomous rights over how it spends taxpayer dollars, which allows us, within the confines of that law, to provide quality health care services to the District, and the report acknowledges that we have done so appropriately and consistent with State law," continued Zoglin. "We don't believe it is within LAFCo's authority to ask us to limit our ability to make decisions that are in the best interest of the residents living in our District."
The District welcomes a constructive dialogue about how it can best serve the District and further increase transparency. Already it has taken steps to better inform the community about the relationship between the District and the Hospital Corporation, to enhance financial reporting and to increase outreach and education regarding the District. With respect to implementing governance best practices, the District is currently in the process of interviewing candidates who will be appointed to fill the three new seats on the Hospital Corporation Board, as well as up to 15 committee members to enhance subject matter expertise in the areas of governance, compliance, finance, investments, quality, and executive compensation.
"The District Board takes very seriously its obligation to deliver effective and efficient health care services to the community, and don't believe we should undertake any hasty actions, which could negatively impact thousands of District residents," concluded Zoglin. "We will continue to work closely with LAFCo staff to discuss solutions that will ultimately provide optimal delivery of health care services to our community."
About the El Camino Healthcare District
The El Camino Hospital District was established by voter approval in 1956 in accordance with California Local Hospital District Law. The purpose of the District is to establish, maintain and operate or provide assistance in the operation of health facilities and other health care services provider, groups and organizations that are necessary for the maintenance of good physical and mental health in the communities served by the District. The District, now known as El Camino Healthcare District, encompasses most of Mountain View, Los Altos, Los Altos Hills; a large portion of Sunnyvale, and small sections of Cupertino, Santa Clara, and Palo Alto. The publicly elected El Camino Healthcare District Board of Directors approves tax dollar expenditures, including expenditures for the award winning Community Benefit program. Community Benefit funds are granted each year to local nonprofits, schools and government programs that provide critical health services to the underserved. All District Board meetings are publicly noticed, open to the public, and available for viewing on the District website.


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Insurrection Fallout
Another Jan. 6 mystery revealed: Pence's second script rewrite
The never-before-told backstory of why the then-vice president made a change not seen since Al Gore — as a rebuttal to Trump allies' fringe theories.
Former Vice President Mike Pence speaks at the National Press Club in Washington, D.C., on Nov. 30. | Manuel Balce Ceneta/AP Photo
By Kyle Cheney
It turns out Mike Pence made more than one major change to the vice presidential script for presiding over the Jan. 6 counting of electoral votes.
Pence's decision to craft and employ his own unprecedented language as he presided over the final step of the 2020 election reflected his resistance to a pressure campaign by then-President Donald Trump to subvert the process. Pence's rewrite has since drawn the attention of congressional investigators.
He also made a second, subtler, but no less significant change to the script on Jan. 6, 2021, according to newly released documents and testimony. This previously unreported adjustment, further illustrating his pushback to the Trump-led gambit, involved a simple question that he asked each time a state's electoral vote results were introduced: "Are there any objections?"
What sounded like boilerplate lingo actually served as an intentional emphasis by Pence on the federal law that lets members of Congress challenge presidential results — the exact element of certification that Trump and attorney John Eastman sought to undercut.
Pence's job that day was to oversee the counting of electoral votes before a joint session of Congress. The Constitution and the Electoral Count Act, the federal law that's governed the Electoral College process since 1887, required that Pence lead the crucial meeting of the House and Senate in his capacity as vice president.
During the lengthy session, which was interrupted for hours by a violent mob attack, Pence punctuated every state's electoral votes with a question to lawmakers: "Are there any objections?" No vice president had added those words since Al Gore presided over his own defeat in 2001. Notably, Gore was the only one to have done it since at least 1937.
Pence embraced the long-dormant rhetoric in part as a rebuttal to Eastman, a close Trump ally, Pence's counsel Greg Jacob told congressional investigators.
According to Jacob's testimony, as well as contemporaneous emails released by the Jan. 6 select committee, Eastman had spent several days before Jan. 6, 2021, pushing Pence and Jacob to embrace a fringe legal theory: That Pence could simply refuse to count some of Joe Biden's presidential electors. When it became clear that Pence would not go along, Eastman fell back on another proposal. Pence, he said, should declare the election in dispute and recess the session for 10 days, giving Republican-led state legislatures a chance to appoint new electors. Sen. Ted Cruz (R-Texas) assembled 10 GOP colleagues to embrace a similar push.
Mike Pence's decision to craft and employ his own unprecedented language as he presided over the final step of the 2020 election reflected his resistance to a pressure campaign by then-President Donald Trump to subvert the process.
But Jacob pushed back, arguing that sending the election to the states to select new electors would violate the Electoral Count Act's provisions giving federal lawmakers the chance to decide which ones to count. In no previous election, he noted, even in ones with some disputed states, had Congress sought the input of state legislators to resolve disputes.
The Electoral Count Act, Jacob noted, says the vice president "shall call for objections" after each state, and Pence made the decision to explicitly add those calls to articulate his disagreement with Eastman's theory.
Jacob told the select committee last month that he debated this point with Eastman in the days before Jan. 6.
"The Electoral Count Act says: You shall call for objections," Jacob told the committee. "[T]he 'shalls' were important to us, which was one of the reasons we had made sure that the transcript or the scripts for Jan. 6 had the call for objections because that was one of the things that the statute specifically required."
Matthew Seligman, an election law expert and Yale University fellow, said Pence's decision to revive the objection language was "prudent" because "for the first time in the statute's history, the ECA's procedures were under assault."
"Prior vice presidents may not have felt the need to explicitly say out loud that members of Congress could object," Seligman said.
Out of every Electoral College session since 1937 — the first one after the 20th Amendment moved the presidential inauguration from March to January — Gore and Pence were the only vice presidents to call for objections after each state, according to a review of the Congressional Record.
Emails released by the select committee showed that Eastman and Jacob continued to debate the validity of congressional objections deep into the morning of Jan. 6. Jacob eventually accused Eastman of supporting "made up" legal theories that would never hold up in court, an exchange that grew heated as the pro-Trump mob closed in on the Capitol.
Pence had foreshadowed his plan to call for objections during public remarks meant to rally Trump supporters in the days before Jan. 6. While Trump was increasingly dialing up pressure on Pence, the then-vice president heartened Trump allies by assuring them that "We'll have our day in Congress. We'll hear the objections."
Republican lawmakers aligned with Trump had worked on a plan to challenge the electors from a handful of states. The insurrection disrupted the proceedings just as an objection to Arizona's electors was being debated, and after the riot was contained, only one other challenge — to Pennsylvania's electors — was advanced for debate.
Before that day, Pence had strenuously avoided tipping his hand publicly about whether he would embrace any of Eastman's extreme proposals, though he'd signaled it within the White House. He made his intentions public in a letter he issued moments before the Jan. 6 session began, in which he repeatedly referenced his plan to call for objections.
"As presiding officer, I will ensure that any objections that are sponsored by both a Representative and a Senator are given proper consideration, and that all facts supporting those objections are brought before the Congress and the American people," Pence said. "Those who suggest that raising objections under the Electoral Count Act is improper or undemocratic ignore more than 130 years of history."
Constitution,
Al Gore,
Mike Pence,
John Eastman,
Vice President Mike Pence,
Jan. 6 Capitol riot


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ALERT: TICKET GIVEAWAY...It's All About Respect
Hey everyone! Travis here with more of what we know you LOVE...that's right, TICKET GIVEAWAYS!!!!! This week we are giving away tickets to RESPECT: A Musical Journey of Women. We will be doing a 2-pack of tickets each and every day this week, so keep an eye out!
The tickets are for opening night of the show, this Friday, June 19!!!!! So, you can make a night out of it!
Here's the lowdown on the show -
From "Someone To Watch Over Me" to "I Will Survive." It's the journey of women, told through Top-40 music in the new musical production RESPECT: A Musical Journey of Women. From the codependence of "I Will Follow Him" to the anger of "These Boots Are Made for Walking," to the cynicism of "What's Love Got To Do With It," and finally to the strength of "Hero." Combining excerpts of 60 songs with women's own stories about finding dreams, lost love, relationship issues, entering the workforce, gaining independence, and more, this show is "exhilarating!" It's more than just a story worth telling, it's a must-see and must-hear.
For more than the first half of the last century, the voice of women in Top-40 popular music has been one of neediness and dependency. I'll do anything for you; just be my baby, even if you're no good and treat me bad; just LOVE me and I'll stand by my man. By the end of the century, things were quite different. Popular music had come far enough so that women looked for the hero within themselves, were urged to get on their feet and make it happen, ready to stand on her own with or without a man. Messages encompassed "I am woman-hear me roar," to "I will survive" and encouraged women to find their own dreams.
Vanderbilt professor Dr. Dorothy Marcic created the show based on her book, RESPECT: Women and Popular Music, where she analyzed all Top-40 female song lyrics since 1900. Recent feedback from audience members includes: "Your show is one of the best things I have ever seen, period." -Shawn Johnson, Kansas City. "This was one of the most inspiring performances I have attended in my life."-Vladimir Brajkovic, Melbourne, Australia; "It was the musical history of MY life," Sheri Bewitt, Orlando.
There's the description...and how could you not want to go? AND, let's review the rules, so you don't miss out...1 - You have to be follwing us on Twitter.com (www.VisitTampaBay.com/Twitter); 2- Answer one question about RESPECT: A Musical Journey of Women; 3 - You have to re-tweet the original tweet in order to be eligible to win (a lot of people forget this one, so make sure you re-tweet); and 4 - You have to answer the question and be the first to do so.
And there you go. So, keep an eye out for the questions. And, keep checking back for more great things to do in Tampa Bay, plus some great ideas for shopping in Tampa Bay. It is the summer after all!


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作者 Ted Snider
On February 13, the American intelligence community issued its Worldwide Threat Assessment for 2018. It is a frightening document to read, but perhaps not for the reasons you would expect. It is not frightening for the threat to America or the world that it reveals, but rather for its failure to hear or see what U.S. adversaries say or do.
On North Korea, for example, the agencies that hear everything cannot seem to hear anything North Korea has said; on Iran, the agencies that see everything cannot seem to see what they have long known.
The Worldwide Threat Assessment is a regular ritual of the intelligence community in which it shares a declassified summary of threats to U.S. national security with Congress. The current assessment is published under the name of Daniel R. Coats, Director of National Intelligence. In theory, the assessment is the result of input from all of America's sixteen intelligence agencies.
Worldwide Threat Assessments, according to Ray McGovern, are not as important as National Intelligence Estimates, but they are not unimportant. McGovern, a former CIA analyst who prepared and briefed the President's Daily Brief for Nixon, Ford, and Reagan, explained to me that, though they are less important for shaping policy, they are no less important for shaping public perception.
When it comes to North Korea and Iran, Congress exaggerates the truth, and, according to McGovern, Worldwide Threat Assessments serves the interests of those who benefit from exaggerating the truth. When Congress misleads the public on North Korea and Iran, it can claim support from the intelligence community by referencing the Threat Assessment. Neocons and irresponsible journalists can all quote its exaggerated and unsupported claims.
In this April 15, 2017, photo, soldiers goose-step across Kim Il Sung Square in Pyongyang, North Korea, during a parade to celebrate the 105th birth anniversary of Kim Il Sung, the country's late founder and grandfather of current ruler Kim Jong Un.(AP/Wong Maye-E)
North Korea receives a scant three paragraphs. North Korea is identified as "a complex and increasing threat to U.S. national security and interests." That threat cannot be removed by negotiations, it is always said, because North Korea is not willing to negotiate away their nuclear weapons program. That is the Trump administration's justification for bypassing diplomacy or even talking with North Korea. That premise is asserted when the Worldwide Threat Analysis insists that "repeatedly stating that nuclear weapons are the basis for its survival, suggests that the regime does not intend to negotiate them away."
But the intelligence community that can hear everything you say apparently cannot hear anything North Korea is saying. The North Koreans do say that their nuclear weapons program is the basis of its survival—a deterrent—but they have repeated many versions of the formulation that if the threat to its survival were removed, the deterrent to the threat would be removed.
Read more by Ted Snider
America, the Kurds, and History: Only a Pawn in Their Game
The Insanity Strategy: North Korea's Rational Reaction
North Korea's position is not a refusal, it's a conditional: North Korea is not saying it will not negotiate over its nuclear program; it is saying it will not negotiate away the deterrent until there are guarantees that they no longer need the deterrent. To change North Korea's undesirable behavior, America has to change its undesirable behavior.
It is well known – or would be well known if the essential role assigned to historians and journalists in a democratic society had not been appropriated by propagandists – that both times the United States seriously engaged in diplomatic discussions with North Korea – in 1994 and in 2005 – when the U.S. promised to stop threatening to attack North Korea, North Korea promised to stop its nuclear weapons program.
But, it is not necessary to appeal to distant history or to previous North Korean leaders. The same conditional formulation of abandoning the deterrent when the need for the deterrent is abandoned has been articulated repeatedly in very recent history.
North Korea's Deputy Ambassador Kim In-ryong put it this way to UN Secretary-General António Guterres in August of 2017: "As long as the U.S. hostile policy and nuclear threat continue, the DPRK, no matter who may say what, will never place its self-defensive nuclear deterrence on the negotiating table." Ju Yong Chol, a North Korean diplomat, expressed the formulation exactly the same way.
The same conditional North Korean formulation was expressed by Foreign Minister Ri Yong-ho in August of 2017. Ri said "We will, under no circumstances, put the nukes and ballistic rockets on the negotiating table. . . . unless the hostile policy and nuclear threat of the U.S. against the DPRK are fundamentally eliminated." The next month, RI Yong-ho explained to the U.N. that its nuclear program is "to all intents and purposes, a war deterrent for putting an end to nuclear threat of the U.S. and for preventing its military invasion, and our ultimate goal is to establish the balance of power with the U.S.."
Most importantly, Kim Jong Un, himself, has also expressed this conditional formulation. Kim has stated that "Our final goal is to establish the equilibrium of real force with the U.S. and make the U.S. rulers dare not talk about military options."
And despite the Worldwide Threat Assessment's assurance that "the regime does not intend to negotiate [its nuclear weapons] away," North Korea has not ceased to assure the world that it would. Investigative journalist Gareth Porter has recently reported on the possibility of an "intra-Korean" agreement between North and South Korea.
Porter says that in a South Korean proposal that has never been reported by the U.S. media, the U.S. and South Korea would "discuss reducing the South Korea-U.S. joint military exercises if North Korea suspends its nuclear weapons and missile activities." South Korean President Moon Jae-in has further suggested that the U.S. and South Korea could refrain from including aircraft carriers and nuclear submarines during their joint military exercises."
Kim Jong Un has responded in a way that suggests that this proposal satisfies the conditional formulation of North Korea's terms. He called for a détente with South Korea and requested that South Korea "discontinue all the nuclear drills they have staged with outside forces," meaning the U.S., and "refrain from bringing in nuclear armaments and aggressive forces of the United States." Separating nuclear cooperation with the U.S. during the drills from the mere existence of drills, suggests, as Porter points out, "that Kim was signaling [his] interest in negotiating an agreement along the lines that [South Korea] had raised."
The Worldwide Threat Assessment's position on North Korea is not based on real-world intelligence. An intelligence community that can hear everything cannot seem to hear anything that North Korea is saying. Or it can but is using its Worldwide Threat Assessment to shape public perception in a way that serves the way the U.S. government wants the public to perceive North Korea.
A Hezbollah fighter stands on a hill next to the group's yellow flag in the fields of the Syrian town of Assal al-Ward in the mountainous region of Qalamoun, Syria. (AP/Bassem Mroue)
Iran receives a lot more space in the Worldwide Threat Assessment than North Korea. And, although there are a number of incredible claims made in the Iran section, the most incredible claims about Iran are made in the section on terrorism. In that section, two unsupportable claims are stated as accepted fact. The first reverberates out of the Washington echo chamber: "Iran remains the most prominent state sponsor of terrorism." The second is that "Lebanese Hezbollah" – which is lumped together with Iran – "has demonstrated its intent to foment regional instability by deploying thousands of fighters to Syria"
The American intelligence agencies that can see everything apparently cannot see what they have long known. They know Iran is not "the most prominent state sponsor of terrorism" for two reasons: they know it's not Iran, and they know who it really is.
This is not only because all of the recent attempts to link Iran to terrorism have failed, but because their own reports on terrorism don't list Iran as the leading state sponsor of terrorism. The State Department's Patterns of Global Terrorisms rarely identifies terrorist incidents as carried out on behalf of Iran. And, the most recent Global Terrorism Index from the Department of Homeland Security clearly states that, not Iran, but "ISIL, Boko Haram, the Taliban and al-Qa'ida" are the biggest terrorist threats. None of these four groups is Shiite and none is aligned with Iran, but combined they are "responsible for 74 per cent of all deaths from terrorism." The Index also clearly identifies "ISIL," not Iran "as the deadliest terrorist group."
The intelligence community also knows that Iran is not the leading state sponsor of terrorism because it knows that Iran's enemy, Saudi Arabia, is. As early as December of 2009, the State Department already knew that "Saudi Arabia remains a critical financial support base for al-Qaeda, the Taliban . . . and other terrorist groups." A 2012 classified Defense Intelligence Agency Information Intelligence Report that made the rounds through the US intelligence community identified the "supporting powers" of ISIS to be "Western countries, the Gulf States and Turkey."
In 2014, Vice President Biden admitted:
[O]ur allies in the region were our largest problem in Syria. . . . They poured hundreds of millions of dollars and tens, thousands of tons of weapons into anyone who would fight against Assad except that the people who were being supplied were Al Nusra and al-Qaeda and the extremist elements of jihadis."
Point 4 of a memo written by Hillary Clinton on September 17, of the same year confesses that based on "western intelligence, US intelligence and sources in the region," the U.S. knew that "the governments of Qatar and Saudi Arabia . . . [were] providing clandestine financial and logistic support to Isis and other radical groups in the region." And, in 2015, President "Obama and other US officials urged Gulf leaders who are funding the opposition to keep control of their clients, so that a post-Assad regime isn't controlled by extremists from the Islamic State or al-Qaeda."
In other words, the Worldwide Threat Assessment of the American intelligence community does not reflect what the American intelligence community has known for at least eight years: Iran is not the leading state sponsor of terrorism, Saudi Arabia is.
As the intelligence community cannot see what it has long been shown about terrorism, so it cannot see what it has long known about Iran's role in the region. Iran and Hezbollah are not "foment[ing] regional instability by deploying thousands of fighters to Syria." Iran is in Syria to fight the Islamic State and al-Qa'ida. According to the very same Worldwide Threat Assessment, "Sunni violent extremists – most notably ISIS and al-Qa'ida – pose continuing terrorist threats to US interests and partners worldwide."
So, Iran is fomenting, not regional instability, but regional stability by playing a leading role in the fight against the most destabilizing terrorist organizations in the region. The Worldwide Threat Assessment identifies al-Qu'aida and the Islamic State as destabilizing forces in the region but simultaneously identifies Iran—whose role in the region is to combat those destabilizing forces—as destabilizing.
Ever since Iran tried and failed to mediate the dispute in Syria in an attempt to avoid the conflict, Iran and Hezbollah have backed Assad against the Islamic State, al-Qa'ida and the other rebel forces. Iran's role against destabilizing forces in the region has not been a trivial one. Iran and Hezbollah have played a crucial role in defeating the rebels. For many people who are being threatened by al-Qa'ida and the Islamic State, Iran has surpassed the United States as their most important ally.
And it is not like the authors of the Worldwide Threat Assessment don't know this. Ayatollah Khamenei has authorized his top commander to coordinate military operations with the U.S., and the Israeli media reported in 2014 that Iranian F-4 Phantoms that have bombed Islamic State targets were "most likely" working in "coordination with the U.S. military." Patrick Cockburn has suggested that advances by Iranian-controlled Shia militias against the Islamic State on the ground have been made possible by coordination with U.S. airstrikes on Islamic State positions.
On both Iran and North Korea, the Worldwide Threat Assessment is a terrifying document to read – terrifying for the incompetence it reveals. The best briefing that the U.S. intelligence community can offer Congress is an assessment based on incomplete information and logical inconsistency. The ears of America cannot hear what North Korea is saying; the eyes of America cannot see what Iran is doing.
Top Photo | Director of National Intelligence-designate Dan Coats speaks on Capitol Hill in Washington, Tuesday, Feb. 28, 2017, prior to testifying at his confirmation hearing before the Senate Intelligence Committee. (Photo: Alex Brandon/AP)
Ted Snider has a graduate degree in philosophy and writes on analyzing patterns in US foreign policy and history.
© Antiwar.com
Daniel Coats
Worldwide Threat Assessment
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text:
Exam #3 Ch. 13,14,11
California State University - Chico
Pladson
Nongovernmental not-for-profit organizations (NFPs) should follow generally accepted accounting principles promulgated by which standards-setting body?
Financial Accounting Standards Board.
The required set of financial statements for all not-for-profit organizations includes each of the following statements except:
Statement of functional expenses.
A local nongovernmental NFP organization held a fund-raising campaign for its new building. On the statement of cash flows, where would the NFP report the contributions received for the new building?
Financing activity.
A contribution from a donor who requires that the original (principal) amount of the assets remain intact but allows all earnings from the assets to be spent at the discretion of the organization should be accounted for as an:
Increase to permanently restricted net assets
The board of directors of Mason Counseling Services, a not-for-profit organization, approved the earmarking of $200,000 to upgrade facilities over the next three years. The $200,000 of assets set aside for this purpose should be reported in which category of net assets?
Unrestricted net assets.
During the past year, registered nurses volunteered numerous hours at the Community Health Assistance Agency, a nongovernmental NFP. The nurses provided immunizations to infants and children from disadvantaged families, as well as other health-related services. Without the volunteered services, it would have been necessary for the agency to hire registered nurses to perform these tasks. The journal entry to record these volunteer services will include?
B)A debit to program expenses.
C)A credit to contributed revenues.
D)Both B and C.
Expenses are always reported as reductions of:
The financial statement that provides the best view of functional and natural (or line-item or object) expenses is the:
When a donor promises to give assets to a not-for-profit organization, the gift is recorded:
At the time an unconditional promise is made.
Second Chance Farm, a not-for-profit organization, is fortunate to have several people who regularly volunteer their time to the organization. Which of the following would most likely be recorded as contribution revenue and salary expense because it meets the criteria established in the FASB for recording donated services?
A lawyer represented the Farm in a legal dispute with a vendor.
The Winfrow Foundation, a not-for-profit organization whose mission is to eliminate illiteracy, sent literature to local businesses describing the organization and asking for donations. Which of the criteria for allocating the costs of the mailing between fund-raising and program or management functions (i.e., joint-cost allocation) has not been met?
None of the above joint-cost allocation criteria are met.
A donation of land, building or equipment to a not-for-profit organization is recorded at:
Fair value.
The Branson Museum of American History, a not-for-profit organization, has a collection of artifacts from the ancient Aztec civilization. Which of the following museum policies is important in determining whether or not to capitalize the collection?
A)Artifacts are protected and cared for so that they will be preserved.
B)Proceeds from the sale of any artifact will be used to acquire other items for the collection.
C)The artifacts are held for public exhibition, education and research purposes, not for financial gain.
D)All of the above.
Investments of not-for-profit organizations must be reported at:
Promoting Education through Research (PER) is a nongovernmental not-for-profit organization that is trying to determine whether other organizations with which it has relationships should be included in PER's consolidated financial statements. Based on the FASB Codification, which of the following entities should be consolidated with PER?
PER owns 60% of the voting stock in a closely held public corporation that conducts research related to the effect of technology on brain function.
Not-for-profit organizations may have control over or be financially interrelated with:
A)Another not-for-profit organization.
B)A related public institution.
C)A for-profit entity.
Which of the following situations would indicate that an NFP acting as an intermediary should recognize revenue rather than a liability for contributions it has received?
The NFP conducts fund drives on behalf of an organization with which the NFP is financially interrelated.
1. Which of the following characteristics of not-for-profit organizations (NFPs) can be used to distinguish a nongovernmental from a governmental NFP?
B. Ability to impose taxes on citizens.
2. Under FASB standards how would a not-for-profit organization recognize a conditional pledge?
D. It would not recognize the conditional pledge until pledge conditions are substantially met.
3. The FASB Codification requires the following financial statements for all nongovernmental, not-for- profit organizations:
C. Statement of financial position, statement of activities,
and statement of cash flows.
4. Which of the following is a condition that must be met for contributed services to a not-for-profit organization (NFP) to be recorded as both a contribution and as an expense?
B. The service requires a specialized skill and is provided by someone who possesses the specialized skill, such as a lawyer preparing contracts.
5. Investments in equity securities that have a readily determinable market value and all debt securities of a not-for-profit organization are reported at:
C. Fair value.
6. An example of an increase in net assets for a not-for-profit organization that would be labeled revenue rather than support is:
B. Investment income.
7. A donor provides a large cash contribution that is to be used for acquisition of a new building. Under FASB standards, how would this contribution be reported by a not-for-profit organization on its statement of cash flows?
C. Financing activity.
8. A not-for-profit organization that follows FASB standards must display the changes in all classes of net assets on the:
A. Statement of activities.
9. Unrealized gains on the investment portfolio of a nongovernmental not-for-profit organization are:
D. Reported on the statement of activities.
10. Which of the following statements is correct regarding reporting of special events and related direct costs under current FASB standards?
A. Special events and related direct costs must be reported separately at their gross amounts if they relate to the ongoing major operations of a nonprofit organization.
The first step in the establishment of a charitable, not-for-profit organization (NFP) is to:
Establish a legal identity for the NFP separate from the individuals who joined together with a charitable purpose.
A state might regulate a not-for-profit corporation that operates in its state by all of the following methods except:
Approval of all disbursements.
Which of the following interactions with the Internal Revenue Service (IRS) are most likely for a not-for-profit organization during the first stages in its life cycle?
Applying for exempt status on Form 1023 or 1024.
Which of the following terms applies to a tax-exempt organization that is supported primarily by donations from a small set of individuals and exists to make grants to other tax-exempt organizations?
Private foundation
The CEO of a 501(c)3 NFP organization has asked you whether the NFP must provide a written disclosure of charitable contributions to the contributors. Which of the following is the correct response to his question?
Written disclosures need only be provided for contributions of $75 or more.
The largest number of tax-exempt entities are granted exemption under which section of the following Internal Revenue Codes (IRC)?
IRC Sec. 501(c)3 charitable, religious, scientific, literary, educational, and testing for public safety.
Generally, a typical not-for-profit organization cannot receive an exemption from which of the following?
Employer share of employee payroll taxes.
For which of the following types of abuse would the IRS most likely impose "intermediate sanctions" on a tax-exempt entity?
Excessive compensation paid to the executive director.
Direct lobbying by a not-for-profit organization that includes testifying at legislative hearings, corresponding or conferring with legislators or their staffs, and publishing documents advocating specific legislative action is:
Permitted but subject to some constraints.
A measure of performance of a not-for-profit organization that captures how many months of operating expenses can be covered by unrestricted net assets is:
Unrestricted net assets divided by operating expenses.
Which of the following is a best practice from the Sarbanes-Oxley (SOX) Act that many not-for-profit organizations have adopted?
Establishing an audit committee.
The group with direct responsibility for oversight of managers of nongovernmental not-for-profit organizations is:
Board of directors.
An example of a tax-exempt entity that may be subject to unrelated business income tax is a:
A)College bookstore that sells clothing.
B)Credit union that operates a travel agency.
C)Theater that rents out its facility to businesses for conventions.
Which of the following performance measures will provide contributors with information concerning the effectiveness of an NFP in meeting its mission?
The ratio of program expenses to total expenses.
The IRS annual reporting form, Form 990, is required to be completed by:
All organizations exempt from federal income taxes under IRC Sec. 501(a).
Which of the following performance measures would provide the best information to assess whether a not-for-profit organization is viable for the long-term?
Benchmarking the performance of a not-for-profit organization against its peers or competitors is:
In the early stages of development for the not-for-profit sector.
Which of the following not-for-profit entities makes Form 990s for tax-exempt organizations available on a public Web site?
Guidestar.
Political action committees (PACs), political parties, and campaign committees for candidates for government offices are subject to special reporting and disclosure requirements under:
IRC Sec. 527.
A NFP organization has decided to dissolve. According to the IRC, which of the following must occur at dissolution?
Any net assets of the NFP are to be distributed to another entity with an exempt purpose.
1. Tax-exempt organizations must complete a Form 990 and send it to the Internal Revenue Service:
B. If they are nongovernmental and not a church.
2. The Internal Revenue Service may impose intermediate sanctions on all of the following transactions between a not-for-profit organization and its executive officer except:
D. Fringe benefits comparable to those given to all employees.
3. A tax-exempt organization that receives its support primarily from a large number of individuals or corporations and a relatively small amount from investment income is called a:
A. Public charity.
4. Public disclosure rules require that a tax-exempt not-for-profit organization:
A. Make available a copy of its Form 990 to the public for a period of up to three years.
5. A good measure of whether a not-for-profit organization is operating its programs efficiently is:
B. The ratio of program expenses to number of clients served.
6. A state has the obligation to monitor and regulate a not-for-profit (NFP) organization because it granted the NFP tax-exempt status through the not-for-profit corporation laws.
B. False.
7. Not-for-profit corporations cannot lobby or attempt to influence legislation or politicians.
8. If a tax-exempt organization dissolves and goes out of business, it must distribute its assets to another tax-exempt organization or a governmental entity.
A. True.
9. A 501(c)(3 ) organization must provide donors with a written disclosure of the amount of the donation if the donation is $1,000 or more.
10. Which of the following statements most accurately describes joint costs?
C. Costs associated with an activity that includes a fundraising component that may be allocated to two or more functional expenses categories if certain criteria are met.
Financial statements of governmental and not-for-profit entities are:
The representations of the officials responsible for the financial management of the entity.
The Sarbanes-Oxley Act of 2002
Includes best practices relating to audit committees and internal controls that can be adapted by governments and not-for-profit organizations.
The authoritative literature that is second only to GASB statements and interpretations in the hierarchy of generally accepted accounting principles (GAAP) for state and local governments is:
AICPA Industry Audit and Accounting Guides.
The primary objective of a financial audit of a governmental or not-for-profit entity by an independent auditor is to provide assurance that:
The financial statements present fairly the financial position, results of operations, and cash flows of an organization in conformity with generally accepted accounting principles.
Financial audits of state and local governments are always performed:
None of the above statements is true.
Auditing financial statements prepared under the GASB reporting model requires separate materiality determinations for each:
Opinion unit.
Which of the following statements is true regarding required supplementary information (RSI)?
A)RSI includes the Management's Discussion and Analysis (MD&A) and budgetary comparison schedules.
B)Auditors apply certain limited procedures to RSI to provide assurance that it is fairly presented in relation to the basic financial statements.
C)Auditors do not render an opinion on RSI.
D)All of the above are true.
Generally accepted government auditing standards (GAGAS) are issued by the:
Government Accountability Office (GAO).
Which of the following is a true statement about the comparison of generally accepted auditing standards (GAAS) to generally accepted government auditing standards (GAGAS)?
GAGAS are broader in scope than GAAS.
Engagements in which auditors provide an examination, a review, or an agreed-upon procedure report on a subject matter or on an assertion about a subject matter are called:
Attestation engagements.
Engagements in which auditors provide an independent assessment of the management of government programs against objective criteria or best practices are called:
Performance audits.
Which of the following statements concerning the GAGAS general standards for a financial audit is correct?
The audit firm has the responsibility for ensuring that its audit staff is competent
The GAGAS conceptual framework for independence should be used to assess threats to independence:
B)At the start of a new audit engagement.
C)Any time a threat to independence comes to the attention of the audit organization.
D)Both B and C are correct.
Which of the following statements concerning GAGAS requirements for performing financial audits is incorrect?
Auditors must follow a total of five field work standards.
Which of the following statements concerning the GAGAS reporting standards for a financial audit is incorrect?
A report on internal control over financial reporting and compliance must be provided as part of the audit report prepared for financial statements.
Which of the following statements about the single audit is correct?
Its purpose is to improve the financial management of state and local government with respect to federal financial assistance programs.
A cognizant agency for audit responsibilities in a single audit is:
The federal awarding agency that provides the predominant amount of direct funding to a nonfederal recipient.
Which of the following statements is not true about selecting federal award programs to be audited in a single audit?
A major program is one that is large and relatively risky and always includes new programs.
A single audit is required of:
Nonfederal entities that expend $500,000 or more in federal awards in a year.
Which of the following is not typically one of the functions of the audit committee of a governing board?
Propose adjusting journal entries.
1. Audits of state and local governments may be performed by all of the following except:
D. The Office of Management and Budget (OMB).
2. In the auditor's report the financial statement on which the opinion is being expressed are specified in the:
A. Introductory paragraph.
3.In audits of state and local government units which of the following paragraphs may not be required in the auditor's report for every audit?
D. Explanatory paragraph.
4. The scope paragraph of an independent auditor's report on a financial audit of a local government:
D. Identifies the standards used in performing the audit.
5. The single audit requirement applies to:
C.Audits following the Single Audit Act of 1984 (with 1996 Amendments) and the revised OMB Circular A-133.
6. Threats to independence include all of the following except:
D. Management representation threat.
7. A condition whereby the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis is called a(an):
A. Deficiency.
8. Typical objectives of a performance audit include:
D. Assessing effectiveness and results, economy and efficiency, and internal controls and compliance with laws and regulations.
9. An auditor would not render an opinion on a(an):
B. Performance audit.
10. All of the following reports are included in the reporting package resulting from the single audit except:
C. Report on efficiency and effectiveness.
The FASB's objectives of financial reporting for not-for-profit organization's include(s) which of the following?
assessing management stewardship and performance.
Voluntary health and welfare organizations are required to present which of the following financial statements?
Statement of financial position.
Statement of cash flows.
Temporarily restricted net assets may be released from restriction by:
Satisfaction of purpose restrictions.
In a local NFP elementary school's statement of cash flows, a contribution restricted for use on a new building project would be reported as?
A financing activity.
A wealthy donor promised $1 million to the local art museum to expand the size of its building, contingent on the museum obtaining a grant from the State Endowment for he Arts of at least $500,000. Upon completing a signed agreement with the donor the museum should?
Not make a journal entry until the conditions of the agreement have been met.
Sharon Helper, a local CPA, volunteered her time to develop a new computerized accounting system for an after-school development for disadvantaged children. If Sharon had not volunteered her time, it would have been necessary for the organization to hire an accountant for this project. The value of Sharon's time devoted to this project should be recorded as?
Contribution Revenue
A supporting services expense.
(both a and b are correct)
The Marysville Cultural Center recently conducted a successful talent show in which local talent performed for a nominal prize. The talent show is an ongoing major event and is central to the center's mission The event raided $4,800 in gross revenue. Expenses related to the event included $1,000 to rent an auditorium $1200 to advertise the event, $500 for trophies awards for the winner and runners up and $100 for printing mailing tickets. The center believes there was no monetary value received by donors (attendees), to report this event in the statement of activities, the center would report?
Special event revenue of $4,800 and special event expense of $1,500
Many not-for-profit organizations attempt to classify fund-raising expenses as program services expenses by making the activities look educational in nature or advocating for the mission of the organization. For such expenses to be reported as program services expenses, they must meet which of the following three criteria?
purpose, audience, and content.
Which of the following would NOT be considered a support expense by the NFP organization Save Our Lakes?
the cost of the annual lake-shore cleanup activities.
A particular organization functions as an intermediary between donors and other beneficiary organizations. The intermediary organization must report contribution revenue from donors if?
The organization has variance power.
State regulation of not-for-profit organizations derives from the state's power to:
Give legal life to a Not-for-profit corporation.
To be legally recognized as a not-for-profit organization, Save the Local Trees Association should:
Apply or register with the state government where it operates.
The "ongoing compliance" stage of the life cycle of a tax-exempt organization that interacts with the IRS inlcludes?
Meeting public disclosure requirements.
Federal regulation of not-for-profit organizations derives from the federal government's power to:
Grant exemption from federal income taxes.
Under the IRC, a public charities are allowed to conduct direct lobbying activity. What, if any, limit is placed on such lobbying?
There is a limit of up to $1,000,000 a year based on the size of the NFP's exempt program costs.
A not-for-profit organization that is exempt from federal income taxes under IRC Sec. 501(c)(3), exists to make grants to public charities, and receives its support from a small number of individuals or corporations and investment income rather than a from the public at large is called a:
Private Foundation.
A measure of performance of a not-for-profit organization that captures the efficiency of raising contributions is:
Fund-raising expenses divided by public support.
An example of unrelated business income for which a tax-exempt entity may have to pay taxes at corporate rates is?
An environmental organization that offers advertising to nonmembers in its annual catalog.
The tool the IRS most likely will use when key officers in a tax-exempt entity receive excess economic benefits from transactions with the not-for-profit organization is?
Intermediate Sanctions.
When a tax-exempt organization dissolves, the managers must ensure that:
All assets are appropriately transferred to another tax-exempt organization.
All creditors get paid.
All federal, state, and locaal taxes are paid.
(ALL OF THE ABOVE)
Under the hierarchy of GAAP for a state and local government, which of the following has the highest level of authority?
An adverse opinion is most likely to be rendered when:
The government issues inaccurate financial statements.
Which of the following is a true statement about the relationship between generally accepted government auditing standards (GAGAS) and generally accepted auditing standards (GAAS)
GAGAS encompass GAAS and supplement certain GAAS.
The GAGAS conceptual framework for independence should be employed:
When taking on a non audit service engagement at an audited entity.
The goal of the performance audit is to?
Provide information to improve program operations and facilitate decision making by management.
Determine whether government programs and activities are meeting their stated goals and objectives.
Determine whether governments are performing their duties in the most economic and efficient manner possible.
Under the GASB reporting model, materiality is determined:
For opinion units.
Single audits performed pursuant to OMB Circular A-133:
Must be performed in accordance with Generally Accepted Government Auditing Standards (GAGAS)
An auditor must audit a major program:
All type A programs. unless the auditor has identified one as low-risk.
OMB Circular A-133 and the related Compliance Supplement provide guidance for auditors in:
Conducting a single audit of a government that has expended more than $500,000 in federal financial assistance.
The auditor's responsibility for required supplementary information (RSI) is:
To perform certain limited procedures to ensure that RSI is fairly presented in relation to the audited financial statements.
The reporting package for a single audit consists of?
1. Financial Statements and schedule of expenditures of federal awards.
2. Summary schedule of prior audit findings.
3. Auditor's reports
4. Corrective action plan.
Audit findings
Reported in the schedule provide detail on matters such as internal control weaknesses, instances of noncompliance, questioned costs, fraud and illegal acts, material violations of contract and grant agreements, and material abuse.
Material Weakness
A deficiency, or combinations of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis
Significant deficiency
is a deficiency in internal control that is "less severe than a material weakness, yet important enough to merit attention by those charged with governance"
Questioned Cost
Arises from an audit finding, generally relating to noncompliance with a law, regulation, or agreement, whose costs are either not supported by adequate documentation or appear unreasonable.
What is the Classification of a single audit and what is the threshold?
A-133 and any federal expenses totaling $500,000 or more.
What form is used to file for tax exempt status?
1023 or 1024.
What is the only type of NFP not recognized by the state?
What is a written memorandum of the engagement between the parties of an audit?
What are the 3 types of audits and engagements?
1)Financial audits: all audits covered under GAAS
2)Attestation Engagements: services related to providing various levels of assurance on other financial or nonfinancial matters.
3)Performance Audits: or operational audits is the individual assessment of the performance and the management of the entity.
What makes performance audits unique?
The GAGAS field work and reporting standards for performance audits are unique in that the objective of performance audits is to provide evidence to assess performance of a governmental organization program, activity, or function rather than to render a professional opinion.
How many hours of continuing education are required for every two years?
80 hours of continuing professional education (CPE),
24 of which should be related to government auditing
Hospitals do not count what as federal funding?
Medicare and Medicaid.
final review
ch 9-12 & 17
acct 365 study guide (2013-14 pladson)
exam #2 ch.5-9
a transactional relationship is more likely than other selling relationships to be
whereas similarity __________; dissimilarity __________.
what accounting transactions are not recorded by an accountant during partnership liquidation
Popular Study Materials from Accounting 365
exam #1 ch. 1-4


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The Canon EOS-1D Mark II and the Leica SL (Typ 601) are two digital cameras that were announced, respectively, in January 2004 and October 2015. The 1D Mark II is a DSLR, while the SL is a mirrorless interchangeable lens camera. The cameras are based on an APS-H (1D Mark II) and a full frame (SL) sensor. The Canon has a resolution of 8.2 megapixels, whereas the Leica provides 24 MP. Read on to find out how these two cameras compare with respect to their body size, their sensors, their features, their input-output connections, and their reception by expert reviewers.
The side-by-side display below illustrates the physical size and weight of the Canon 1D Mark II and the Leica SL. The two cameras are presented according to their relative size. Three consecutive perspectives from the front, the top, and the back are available. All width, height and depth measures are rounded to the nearest millimeter.
If the front view area (width x height) of the cameras is taken as an aggregate measure of their size, the Leica SL is considerably smaller (38 percent) than the Canon 1D Mark II. Moreover, the SL is substantially lighter (45 percent) than the 1D Mark II. In this context, it is worth noting that both cameras are splash and dust-proof and can, hence, be used in inclement weather conditions or harsh environments.
As can be seen in the images above, the 1D Mark II has a battery grip built in. This facilitates image-taking in portrait orientation and gives it additional battery power. In order to provide similar functionality for the SL, Leica provides the HG-SCL4 vertical grip as an optional accessory (see here on eBay).
Any camera decision will naturally be influenced heavily by the price. The listed launch prices provide an indication of the market segment that the manufacturer of the cameras have been targeting. The 1D Mark II was launched at a markedly lower price (by 40 percent) than the SL, which puts it into a different market segment. Usually, retail prices stay at first close to the launch price, but after several months, discounts become available. Later in the product cycle and, in particular, when the replacement model is about to appear, further discounting and stock clearance sales often push the camera price considerably down. Then, after the new model is out, very good deals can frequently be found on the pre-owned market.
Of the two cameras under consideration, the Canon 1D Mark II features an APS-H sensor and the Leica SL a full frame sensor. The sensor area in the SL is 58 percent bigger. As a result of these sensor size differences, the cameras have a format factor of, respectively, 1.3 and 1.0. Both cameras have a native aspect ratio (sensor width to sensor height) of 3:2.
With 24MP, the SL offers a higher resolution than the 1D Mark II (8.2MP), but the SL has smaller individual pixels (pixel pitch of 6.00μm versus 8.17μm for the 1D Mark II). Yet, the SL is a much more recent model (by 11 years and 8 months) than the 1D Mark II, and its sensor will have benefitted from technological advances during this time that enhance the light gathering capacity of its pixel-units. Coming back to sensor resolution, it should be mentioned that the SL has no anti-alias filter installed, so that it can capture all the detail its sensor resolves.
The Canon EOS-1D Mark II has a native sensitivity range from ISO 100 to ISO 1600, which can be extended to ISO 50-3200. The corresponding ISO settings for the Leica SL (Typ 601) are ISO 50 to ISO 50000 (no boost).
For many cameras, data on sensor performance has been reported by DXO Mark. This service assesses and scores the color depth ("DXO Portrait"), dynamic range ("DXO Landscape"), and low-light sensitivity ("DXO Sports") of camera sensors, and also publishes an overall camera score. Of the two cameras under consideration, the SL offers substantially better image quality than the 1D Mark II (overall score 22 points higher). The advantage is based on 2.7 bits higher color depth, 2.3 EV in additional dynamic range, and 0.9 stops in additional low light sensitivity. The table below summarizes the physical sensor characteristics and sensor quality findings and compares them across a set of similar cameras.
Many modern cameras are not only capable of taking still images, but also of capturing video footage. The SL indeed provides for movie recording, while the 1D Mark II does not. The highest resolution format that the SL can use is 4K/30p.
Apart from body and sensor, cameras can and do differ across a range of features. For example, the SL has an electronic viewfinder (4400k dots), while the 1D Mark II has an optical one. Both systems have their advantages, with the electronic viewfinder making it possible to project supplementary shooting information into the framing view, whereas the optical viewfinder offers lag-free viewing and a very clear framing image. The viewfinders of both cameras offer the same field of view (100%), but the viewfinder of the SL has a higher magnification than the one of the 1D Mark II (0.80x vs 0.55x), so that the size of the image transmitted appears closer to the size seen with the naked human eye. The following table reports on some other key feature differences and similarities of the Canon 1D Mark II, the Leica SL, and comparable cameras.
One differentiating feature between the two cameras concerns the touch sensitivity of the rear screen. The SL has a touchscreen, while the 1D Mark II has a conventional panel. Touch control can be particularly helpful, for example, for setting the focus point.
The Leica SL has an intervalometer built-in. This enables the photographer to capture time lapse sequences, such as flower blooming, a sunset or moon rise, without purchasing an external camera trigger and related software.
The 1D Mark II writes its imaging data to Compact Flash or SD cards, while the SL uses SDXC cards. Both cameras feature dual card slots, which can be very useful in case a memory card fails. The SL supports UHS-II cards on its first slot and UHS-I on its second one, while the 1D Mark II cannot take advantage of Ultra High Speed SD cards.
For some imaging applications, the extent to which a camera can communicate with its environment can be an important aspect in the camera decision process. The table below provides an overview of the connectivity of the Canon EOS-1D Mark II and Leica SL (Typ 601) and, in particular, the interfaces the cameras (and selected comparators) provide for accessory control and data transfer.
It is notable that the SL offers wifi support, which can be a very convenient means to transfer image data to an off-camera location. In contrast, the 1D Mark II does not offer wifi capability.
The SL is a recent model that features in the current product line-up of Leica. In contrast, the 1D Mark II has been discontinued (but it can be found pre-owned on eBay). As a replacement in the same line of cameras, the 1D Mark II was succeeded by the Canon 1D Mark II N. Further information on the two cameras, as well as related accessories, can be found on the official Canon and Leica websites.
So what is the bottom line? Is there a clear favorite between the Canon 1D Mark II and the Leica SL? The listing below highlights the relative strengths of the two models.
Longer lasting: Can take more shots (1200 versus 400) on a single battery charge.
Richer colors: Generates noticeably more natural colors (2.7 bits more color depth).
More dynamic range: Captures a broader range of light and dark details (2.3 EV of extra DR).
Larger viewfinder image: Features a viewfinder with a higher magnification (0.80x vs 0.55x).
Faster burst: Shoots at higher frequency (11 vs 8.3 flaps/sec) to capture the decisive moment.
More compact: Is smaller (147x104mm vs 156x158mm) and will fit more readily into a bag.
Less heavy: Has a lower weight (by 688g or 45 percent) and is thus easier to take along.
Faster data transfer: Supports a more advanced USB protocol (3.0 vs 1.1).
More modern: Reflects 11 years and 8 months of technical progress since the 1D Mark II launch.
If the count of relative strengths (bullet points above) is taken as a measure, the SL is the clear winner of the contest (22 : 6 points). However, the relative importance of the various individual camera aspects will vary according to personal preferences and needs, so that you might like to apply corresponding weights to the particular features before making a decision on a new camera.
Do the specifications of the Canon 1D Mark II and the Leica SL place the cameras among the top in their class? Find out in the latest Best DSLR Camera and Best Mirrorless Interchangeable Lens Camera listings.
In any case, while the comparison of technical specifications can provide a useful overview of the capabilities of different cameras, it remains partial and cannot reveal, for example, the shooting experience and imaging performance when actually working with the 1D Mark II or the SL. At times, user reviews, such as those published at amazon, address these issues in a useful manner, but such feedback is on many occasions incomplete, inconsistent, and unreliable.
The review scores listed above should be treated with care, though. The ratings are only valid when referring to cameras in the same category and of the same age. Thus, a score needs to be put into the context of the launch date and the launch price of the camera, and rating-comparisons among cameras that span long time periods or concern very differently equipped models make little sense. Also, kindly note that some of the listed sites have over time developped their review approaches and their reporting style.


President Obama and Jon Stewart chat during a break in the taping of Wednesday's "The Daily Show" in Washington.
Washington (CNN) -- With just days to go before the midterm elections, President Obama joined comedian Jon Stewart for a taping of "The Daily Show" in Washington.
Wednesday's show marked the first time a sitting president accepted an invitation to appear on the program.
The taping at Washington's Harman Center for the Arts took place before a packed house, with all 550 seats filled after hundreds waited in line outside for up to four hours. The Comedy Central network show is taping all week in Washington prior to Stewart's planned "Rally to Restore Sanity" on the National Mall Saturday.
One of the first questions Stewart asked, referring to Obama's presidential campaign two years ago, was, "Are we the people we were waiting for, or does it turn out those people are still out there -- and we don't have their number?"
The rhetoric Obama campaigned on two years ago when running for president was an area Stewart and Obama returned to often during the nearly 30-minute taping.
"You ran on the idea that this system needed basic reform... feels like some reform was done in a political manner that has papered over a system that is corrupt," said Stewart.
Obama replied saying, "Over the last two years in emergency situations our basic attitude was we have to get things done, in some cases quicker. They worked within the process instead of transforming the process."
At one point, the president also referred to his campaign theme of change, saying, "When we promised change you can believe in, it wasn't in 18 months. It was change we were going to have to work on." The audience responded with applause.
At one point, Stewart confronted the president about his fellow Democrats' currently facing tough re-elections saying, "Democrats are now running on, 'Please, baby, one more chance."
Obama responded by saying, "Folks are going to be frustrated," and continued by listing his recent accomplishments as stabilizing the economy and restoring financial regulatory reform.
"When you look at what we've done... over and over again we have moved forward an agenda," Obama said.
The president made a point of defending his push for health care reform and efforts to stimulate the economy, saying it is his hope that fellow Democrats will be rewarded in the coming election for standing up for their beliefs.
Later, "The Daily Show" host was rebutted by the president after Stewart commented that after Obama ran with "audacity," legislation "has felt timid at times."
"Jon, I love your show, but this is something where I have a profound disagreement with you," Obama said, "This notion that health care was timid."
At the end of the interview, Obama returned to his famous campaign phrase saying, "Yes we can," and Stewart laughed.
Obama continued, adding, "But it's not going to happen overnight."
The president also joked with Stewart about the upcoming "Rally to Restore Sanity," saying, "The one thing that might have made a difference is if you held a 'Rally to Restore Sanity' two years ago... and can I just make a plug," the president said before leaving, "...To go out and vote."
The show was scheduled to air Wednesday night at 11 p.m. ET on Comedy Central.


This show is genuinely funny.There are a whole load of similar American kids TV shows but where this one scores is that it goes for laughs all the time. Other shows sometimes have serious episodes and moralise from time to time but Kenan & Kel go for laughs from start to finish in each episode.The character of Kel is probably the most dumb in TV history but he is the constant source of laughs in this show.Kenan is his long-suffering friend who usually tries to clear up the messes that Kel creates.However,Kenan usually makes things worse etc.Basically, the show appeals to kids but Kenan & Kel is good fun TV for folks of all ages.
The show was originally going to be named "Me and My Homeboy".
Kel Kimble: K-K-Kel loves orange soda.
Kenan: Is it true? Is it TRUUUUE?
Kel Kimble: MMMHHMMM! I do, I do, I do-oooh!


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The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback
Martina Testori*, Thehela O.A. Harris, Rebecca B. Hoyle, Hedwig Eisenbarth
As decision-making research becomes more popular, the inclusion of personality traits has emerged as a focal point for an exhaustive analysis of human behaviour. In this study, we investigate the impact of psychopathic traits on cooperation in an iterated Prisoner's Dilemma game with emotional facial feedback. Firstly, we observed how receiving a facial feedback after each decision affected players with different psychopathic trait scores, and how being informed about the opponent's identity influenced cooperative behaviour. Secondly, we analysed the strategies adopted by each player, and how these choices were correlated with their psychopathic traits. Although our results showed no effect of different emotional content in the feedback on cooperation, we observed more cooperative behaviours in those players who were told their opponent was another fellow human, compared to those who were told it was a computer. Moreover, fearless dominance had a very small but consistent negative effect on overall cooperation and on the tendency to maintain cooperative behaviours. We also found that players' personality scores affected the strategies they chose to play throughout the game. Hence, our experiment adds complexity to the body of work investigating psychopathic traits and social interactions, considering not only the environment of facial feedback but also the role of deception in experimental games.
link to citations in Scopus
Fingerprint Dive into the research topics of 'The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback'. Together they form a unique fingerprint.
Prisoner Dilemma Medicine & Life Sciences
Cooperative Behavior Medicine & Life Sciences
Experimental Games Medicine & Life Sciences
Personality Medicine & Life Sciences
Deception Medicine & Life Sciences
Decision Making Medicine & Life Sciences
Testori, M., Harris, T. O. A., Hoyle, R. B., & Eisenbarth, H. (2019). The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback. Scientific Reports, 9(1), [2299]. https://doi.org/10.1038/s41598-019-38796-0
Testori, Martina ; Harris, Thehela O.A. ; Hoyle, Rebecca B. ; Eisenbarth, Hedwig. / The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback. In: Scientific Reports. 2019 ; Vol. 9, No. 1.
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title = "The effect of psychopathy on cooperative strategies in an iterated Prisoner{\textquoteright}s Dilemma experiment with emotional feedback",
abstract = "As decision-making research becomes more popular, the inclusion of personality traits has emerged as a focal point for an exhaustive analysis of human behaviour. In this study, we investigate the impact of psychopathic traits on cooperation in an iterated Prisoner{\textquoteright}s Dilemma game with emotional facial feedback. Firstly, we observed how receiving a facial feedback after each decision affected players with different psychopathic trait scores, and how being informed about the opponent{\textquoteright}s identity influenced cooperative behaviour. Secondly, we analysed the strategies adopted by each player, and how these choices were correlated with their psychopathic traits. Although our results showed no effect of different emotional content in the feedback on cooperation, we observed more cooperative behaviours in those players who were told their opponent was another fellow human, compared to those who were told it was a computer. Moreover, fearless dominance had a very small but consistent negative effect on overall cooperation and on the tendency to maintain cooperative behaviours. We also found that players{\textquoteright} personality scores affected the strategies they chose to play throughout the game. Hence, our experiment adds complexity to the body of work investigating psychopathic traits and social interactions, considering not only the environment of facial feedback but also the role of deception in experimental games.",
author = "Martina Testori and Harris, {Thehela O.A.} and Hoyle, {Rebecca B.} and Hedwig Eisenbarth",
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Testori, M, Harris, TOA, Hoyle, RB & Eisenbarth, H 2019, 'The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback', Scientific Reports, vol. 9, no. 1, 2299. https://doi.org/10.1038/s41598-019-38796-0
The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback. / Testori, Martina; Harris, Thehela O.A.; Hoyle, Rebecca B.; Eisenbarth, Hedwig.
In: Scientific Reports, Vol. 9, No. 1, 2299, 01.12.2019.
T1 - The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback
AU - Testori, Martina
AU - Harris, Thehela O.A.
AU - Hoyle, Rebecca B.
AU - Eisenbarth, Hedwig
N2 - As decision-making research becomes more popular, the inclusion of personality traits has emerged as a focal point for an exhaustive analysis of human behaviour. In this study, we investigate the impact of psychopathic traits on cooperation in an iterated Prisoner's Dilemma game with emotional facial feedback. Firstly, we observed how receiving a facial feedback after each decision affected players with different psychopathic trait scores, and how being informed about the opponent's identity influenced cooperative behaviour. Secondly, we analysed the strategies adopted by each player, and how these choices were correlated with their psychopathic traits. Although our results showed no effect of different emotional content in the feedback on cooperation, we observed more cooperative behaviours in those players who were told their opponent was another fellow human, compared to those who were told it was a computer. Moreover, fearless dominance had a very small but consistent negative effect on overall cooperation and on the tendency to maintain cooperative behaviours. We also found that players' personality scores affected the strategies they chose to play throughout the game. Hence, our experiment adds complexity to the body of work investigating psychopathic traits and social interactions, considering not only the environment of facial feedback but also the role of deception in experimental games.
AB - As decision-making research becomes more popular, the inclusion of personality traits has emerged as a focal point for an exhaustive analysis of human behaviour. In this study, we investigate the impact of psychopathic traits on cooperation in an iterated Prisoner's Dilemma game with emotional facial feedback. Firstly, we observed how receiving a facial feedback after each decision affected players with different psychopathic trait scores, and how being informed about the opponent's identity influenced cooperative behaviour. Secondly, we analysed the strategies adopted by each player, and how these choices were correlated with their psychopathic traits. Although our results showed no effect of different emotional content in the feedback on cooperation, we observed more cooperative behaviours in those players who were told their opponent was another fellow human, compared to those who were told it was a computer. Moreover, fearless dominance had a very small but consistent negative effect on overall cooperation and on the tendency to maintain cooperative behaviours. We also found that players' personality scores affected the strategies they chose to play throughout the game. Hence, our experiment adds complexity to the body of work investigating psychopathic traits and social interactions, considering not only the environment of facial feedback but also the role of deception in experimental games.
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DO - 10.1038/s41598-019-38796-0
JO - Scientific Reports
JF - Scientific Reports
Testori M, Harris TOA, Hoyle RB, Eisenbarth H. The effect of psychopathy on cooperative strategies in an iterated Prisoner's Dilemma experiment with emotional feedback. Scientific Reports. 2019 Dec 1;9(1). 2299. https://doi.org/10.1038/s41598-019-38796-0


★★ Alcoholism Diabetes ★★ :: … You also should mind that diagnosis is not a sentence to poor harmful . tasty daily diet.
Medications Used To Treat Alcoholism Contents You advice about closed during Holidays; board meetings and Me. i'm concerned acute Term for alcohol poisoning Divine and only cream If you are struggling with depression and addiction, … Managing Medications: … What makes a Dual Diagnosis so hard to treat is that each disorder can intensify … Pharmacotherapy for alcohol use disorder.


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WORLD WAR ONE FACTS
World War I Artillery Facts
British Artillery Unit November 1916
Introduction - WW I Artillery Facts
When discussing the most important weapons of World War 1 perhaps what comes to mind are tanks, machine guns, poison gas, flame throwers, or maybe even airplanes. However the most extensively used, most devastating, and by far the most important was artillery. By far more than any other WW1 weapon artillery inflicted the most casualties. Thousands of different types of cannons (artillery) were deployed during WWI. These weapons ranged from relatively small mortars to gigantic naval guns and huge German long-range siege guns dubbed Paris Guns due to the fact several of them were used to bombard Paris France. On this page we list facts about World War I Artillery including information both kids and adults will find interesting; such as how they were used, what advances in artillery occurred during this war, and where some of the biggest artillery borages of the Great War took place.
Click here for a great selection of Amazon.com books about WW1 artillery.
Interesting World War I Artillery Facts
Over 14,000 different types of artillery were used during WW1; that is more than in WW2, the Korean War, and the Vietnam War combined.
Many battles during World War One saw incredible artillery barrages involving thousands of cannons each firing numerous shells every minute. These barrages would often last for hours and some went on for many days or even weeks. Often they were preludes to infantry attacks or support for infantry attacks.
One of the most intense artillery bombardments of WW1 began on July 18th 1917 as a prelude to the battle of Passchendaele (Third Ypres). The bombardment of German positions by the British lasted for about two weeks. In all approximately 4.5 million shells were launched from around 3,000 cannons prior to and along with the infantry attack which began on July 31st (1917).
The use of Calvary charges in battle was common place prior to and at the start of World War One; however advances in artillery design along with the invention of machine guns put an end to this as charging horsemen would be easily cut down by these weapons.
Artillery was used to shoot shells containing another deadly WW1 weapon; poison gas.
During WW1 heavy artillery mounted on railroad cars were utilized. This enabled the weapons to be transported quickly to where needed.
During World War 1 many advances in the development of artillery were made enabling bombardment from a further distance with more explosive power.
One important improvement during World War 1, made by the British, was the invention of the No. 106 fuze. This fuse was designed to detonate a shell instantaneously upon it's touching any object. This would prevent shells from getting lodged in mud and then detonating which decreased their effectiveness. The No. 106 fuze would explode the shell immediately upon contact with the ground or other objects on the battlefield.
Howitzers and mortars were used extensively during the Great War. Unlike other cannons that were fired directly at targets these cannons fire a shell with a high curving trajectory. The shells would be fired towards enemy positions with the hope that they would hit a target or land in a trench.
World War One Weapon Facts World War One Artillery Facts World War One Flamethrower Facts World War One Poison Gas Facts World War One Tank Facts World War One U-Boat Facts
World War One Weapon Facts


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ARCHI & PELAGO Treat Us To Enchanting New INDIE Single- 'RIVER'
Brothers, Joakim and Magnus Wallin come together, with vocalist Oskar Nilsson, to give us STOCKHOLM based Indie band Archi & Pelago. The three bonded, in 2018, through their shared love of the Beach Boys harmonious vocal sound and the folk-style guitar of Paul Simon, and honestly, they've nailed the sound pioneered by their inspirations! 'RIVER' is an INDIE/POP jam that could fit center album on the BEATLES 'Magical Mystery Tour', the BEACH BOYS 'Pet Sounds', or PAUL SIMON'S 'There Goes Rhymin'Simon', without skipping a beat, but also has a very fresh and warm feeling that is unique to itself.
"'River' is a bittersweet pop song about seeking comfort & stillness in another person or a state of mind."
ARCHI & PELAGO's debut single, 'GROUNDHOG DAY', earned them a Deniz Pop Award and set them off in the right direction. The track was early on featured in a global GoPro online campaign that reached over 1 million followers and airplayed by over 10 different American college radio stations. It was also aired in one of the episodes of the popular american TV show 'Shameless' on Showtime.
The Trio, has a fun light-hearted sound drawing from great influences in music history, and likely, have a lot to look forward to!
https://music.apple.com/us/album/river/1513732483?i=1513732485
Check out other songs from the band here: