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Tax Insights, April 1, 2015
Tracking Tax News You Need to Know
Exchangeable Debt Is Part of Straddle
In partially redacted field attorney advice 20151201F, the IRS concluded that a taxpayer's exchangeable debentures and long position in the debenture's reference shares are a straddle for purposes of Section 1092 of the Internal Revenue Code because they are positions in the same property and the value of such positions ordinarily vary inversely. FAA 20151201F is available here.
House Ways and Means Committee Sends Seven Tax Administration Bills to House
The House Ways and Means Committee on March 25 approved seven bills related to tax administration and the determination of tax-exempt status. The committee approved on a 22-10 party-line vote a bill to repeal the estate and generation-skipping transfer taxes and reduce the gift tax. The text of a substitute amendment to H.R. 1105, the Death Tax Repeal Act of 2015, is available here. Click here for the Joint Committee on Taxation's Description of H.R. 1105, JCX-67-15. The text of a substitute amendment to H.R. 1314, the Ensuring Tax Exempt Organizations the Right to Appeal Act, which would allow for administrative appeals of adverse determinations of some organizations' tax-exempt status, is available here. Click here for the Joint Committee on Taxation's Description of H.R. 131, JCX-69-15.
Transferee Liability Applied to Some, But Not All, Amounts Sent to Minority Shareholders
The Tax Court held that taxpayers who were both minority shareholders and high-level employees of a corporation from which the majority shareholders siphoned substantially all the cash without paying the corporation's income taxes, were liable for those taxes as transferees, with respect to some monies the taxpayers fraudulently received from the corporation but not with respect to other monies, which the court viewed as not fraudulent under Florida law. William J. Kardash, Sr., et al. v. Commissioner, T.C. Memo 2015-51, is available here.
IRS Lists Countries Whose Adverse Conditions Create 2014 Foreign Income/Housing Waiver
In Rev. Proc. 2015-25, 2015-14 IRB (available here), the IRS has provided a list of countries for 2014 for which, due to adverse conditions during the year, it has waived the residency and presence tests that apply for purposes of the foreign earned income and foreign housing cost exclusions.
Tax Court Sustains Final Partnership Administrative Adjustments in Son-of-BOSS Case
The Tax Court in CNT Investors, LLC, Charles C, Carrol, Tax Matters Partner, 144 TC No. 11 (2015), held that the step transaction doctrine applied to a son-of-BOSS transaction involving the distribution of real property to an S corporation's shareholders and that the distribution resulted in gain that was omitted from the shareholder's returns.
IRS Adds Information on Reporting Requirements and Data Encryption to FATCA FAQs
The IRS has updated a list of FAQs on general issues associated with the Foreign Account Tax Compliance Act requirements, adding two questions on reporting requirements regarding Form 8966, "FATCA Report." The FATCA FAQs General are available here. The IRS has also updated a list of frequently asked questions on the international data exchange services system and on the international compliance management model system that are used for FATCA data, adding a question on the encryption process used to protect FATCA data. The FATCA IDES Technical FAQs are available here.
Tax Insights, February 3, 2015
Tax Insights, January 27, 2015
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This high fashion scarf is the perfect clothing accessory for a variety of occasions. Its silk finish both looks and feels luxurious and beautiful. Whether you're staying in or dressing for a night on the town, this is the perfect accessory to set off any outfit.


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The Balearic Government
Posted March 29, 2017 April 30, 2017 Kaithy
Box has warned that failure to comply with the writ of the TSJC would involve an offence of public order to the Government which, according to the spokesman, claimed the impunity and be beyond the law. The Government, for its part, will present Tuesday his appeal against the order of the Tribunal Superior of Justice of Catalonia (TSJC) which obliges that Spanish is language vehicular as catalan, while the Catalan left has urged CiU to break with PP. barely two months for to start the campaign for the general elections of November 20the controversy surrounding this car has focused the debate at the start of the new political course in Catalonia, marked also by the remark made by the TSJC, in the sense that if the immersion model could modify. Legal remedy of the Balearic Government during all the weekend, the major visible faces of the Government of Catalonia have expressed in blunt manner in the current model of linguistic immersion of Catalonia dnsa. In parallel, the legal services of the Generalitat have been preparing an appeal against the car of TSJC, which will be discussed in the meeting tomorrow of the Balearic Government, according to sources of the catalan Executive explained.
The Balearic Government chaired by Artur Mas it wants to give special solemnity to the political positioning that accompanied the filing of its legal appeal against what they considered a frontal attack against the catalan in schools. The spokesman of the Balearic Government, Francesc Homs, has declared non-negotiable linguistic model in the Catalan classrooms, despite the decision taken by the TSJC. Also, the deputy general Secretary of CDC, Oriol Pujol, has suggested that the TSJC auto and the reform of the Constitution are part of an action coordinated by PP and PSOE. For the Government of the Generalitat, the model of language immersion is untouchable, it is one of the red lines that do not you willing to trespass, and could block a hypothetical future collaboration with PP if from popular rows is maintained the same stance that until now. Source of the news: the Catalan educational community calls for protests against the car that the Castilian imposes
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redpajama_set_name: RedPajamaCommonCrawl


December 4, 2018 (KHARTOUM) - Sudanese lawmakers representing 33 political parties Tuesday have introduced a bill to amend the constitution to allow President Omer al-Bashir to run for a third term in 2020 elections.
Al-Bashir's term ends in 2020 and he couldn't run for office again according to the constitution. Also, the ruling National Congress Party (NCP) statute limits to two terms the nomination of the party candidate for the presidential elections.
The proposed amendments bill was signed by 294 MPs and provides to abolish presidential term limits.
The head of the parliamentary sub-committee on industry Abdallah Masar told reporters that the proposed bill contains 57 amendments pertaining to the presidential term limits.
He described the move as "important national issue", saying the amendments allow the president to sack the elected governors of states for a number of reasons including violation of "loyalty and obedience" to the president.
However, last September he openly declared his readiness for the elections after his nomination for the party's candidate by the NCP Shura (Consultative).


text:
from django.core.urlresolvers import reverse  # noqa
from django import template
from django.utils.translation import ugettext_lazy as _  # noqa

from horizon import tables

def get_fixed_ips(port):
    template_name = 'project/networks/ports/_port_ips.html'
    context = {"ips": port.fixed_ips}
    return template.loader.render_to_string(template_name, context)

def get_attached(port):
    if port['device_owner']:
        return port['device_owner']
    elif port['device_id']:
        return _('Attached')
    else:
        return _('Detached')

class UpdatePort(tables.LinkAction):
    name = "update"
    verbose_name = _("Edit Port")
    url = "horizon:project:networks:editport"
    classes = ("ajax-modal", "btn-edit")

    def get_link_url(self, port):
        network_id = self.table.kwargs['network_id']
        return reverse(self.url, args=(network_id, port.id))

class PortsTable(tables.DataTable):
    name = tables.Column("name",
                         verbose_name=_("Name"),
                         link="horizon:project:networks:ports:detail")
    fixed_ips = tables.Column(get_fixed_ips, verbose_name=_("Fixed IPs"))
    attached = tables.Column(get_attached, verbose_name=_("Attached Device"))
    status = tables.Column("status", verbose_name=_("Status"))
    admin_state = tables.Column("admin_state",
                                verbose_name=_("Admin State"))

    def get_object_display(self, port):
        return port.id

    class Meta:
        name = "ports"
        verbose_name = _("Ports")
        row_actions = (UpdatePort,)

redpajama_set_name: RedPajamaGithub


The Trade Show is going to be between 26 Nov and 28 Nov 2014.
The 2nd International Trade Fair for Renewable Energy (RENEX SOUTH AMERICA) will go on at Pontifical Catholic University of Rio Grande do Sul in Porto Alegre, Brazil.
RENEX SOUTH AMERICA could be a base where plenty of worthwhile goods are likely to be displayed. Many of these are typically about Renewable Energies, Environmental Protection, Clean Energy and Energy Production And Transportation.
2nd International Trade Fair for Renewable Energy is organized annually.
The organizer of the RENEX SOUTH AMERICA, 2nd International Trade Fair for Renewable Energy is Deutsche Messe.


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Melbourne Arena
Hisense Arena Renamed Melbourne Arena
by Paul Cashmere on August 21, 2018
Hisense Arena has a new name. Melbourne's second biggest tennis stadium has will be known as Melbourne Arena.
"The People's Court" as it is nicknamed by Tennis Australia will be Melbourne Arena for at least the next five years.
"We know the world's top players love coming to Melbourne and thrive on the atmosphere of this arena during the Australian Open. This is a testament to the fans who turn out every year to cheer on their heroes," Tennis Australia's Craig Tiley said in a statement.
"What a great way to pay homage to the Melbourne sports and entertainment fan – renowned globally for their knowledge and passion."
Melbourne Arena has been both a music and sports venue. BB King has played in the room as well as The Killers.
"Since 2000 this fantastic venue has hosted headline acts from the Australian Open to The Killers. It's fantastic to now see the sporting capital of Australia, Melbourne up in lights for the world to see," Minister for Tourism and Major Events John Eren said.
"We're proud to work with our precinct partners like Tennis Australia to ensure Victoria's major venues like Melbourne Park maintain their edge and continue to serve up the world's best sport and entertainment."
Melbourne Arena is part of the Melbourne Park precinct which also includes Rod Laver Arena, AAMI Park, Madge Court Arena and the Melbourne Park Function Centre.
Tagged as: Australia, Hisense Arena, Melbourne Arena, Melbourne Park, music industry


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Q: Exponents in ggplot2 title I would like to use exponents and variables in the title of my plot.
I tried to use "expression()", but when it is inside a "paste()" method, it prints the literal text, i.e. Volume: paste("Volume(",m^{3},")"). When I use the variable names inside "expression()" the exponent works, but it prints the variable name, i.e. "location" instead of "California".
ggtitle(expression(paste(location,
                          "\nMax Volume Cut-off:", paste(max_volume_criteria, "(", m^{3}, ")"),
                          "\nVolume Percent Decrease:", criteria, sep=" ")))

I am not sure how to get the exponents and the variable names to work at the same time.

A: using a combination of atop and bquote ended up working:
g + ggtitle(bquote(atop(.(location) ~ "\nMax Volume Cut-off:" ~ .(max_tv_criteria) ~ "(" * m^{3} * ")","Volume Percent Decrease:" ~ .(per_decr_criteria) ~ "%")))

redpajama_set_name: RedPajamaStackExchange


text:
International Journal of Energy and Power Engineering
Volume 4, Issue 4, August 2015, Pages: 197-204
Municipal Solid Waste as Sustainable Energy Source for Brazil
Fátima Aparecida de Morais Lino*, Kamal Abdel Radi Ismail
Energy Department, Faculty of Mechanical Engineering, State University of Campinas, Barão Geraldo, Campinas, Brazil
(F. A. M. Lino)
(K. A. R. Ismail)
Fátima Aparecida de Morais Lino, Kamal Abdel Radi Ismail. Municipal Solid Waste as Sustainable Energy Source for Brazil. International Journal of Energy and Power Engineering. Vol. 4, No. 4, 2015, pp. 197-204. doi: 10.11648/j.ijepe.20150404.12
Abstract: Depositing municipal solid waste (MSW) in dumps has provoked serious impacts in Brazil in the last decades because of the gas and liquid effluents which contaminate the soil and underground water resources in addition to emitting greenhouse gases (GHG) to the atmosphere. To mitigate these impacts, this paper presents proposals for treatment of solid waste by recycling, incineration and biodigestion with the objective of showing the decision makers that solid waste is not a problem and can be a solution as a source of renewable energy. The results of the study show that the MSW proposed treatments represent a forward march for sustainability and environment preservation. The biological treatment option can produce about 221.7 GWh/month or energy enough for 1.26 million homes. The incineration treatment option can produce energy of about 2902.6 GWh/month. The generated ash of about 10% can be used for manufacturing bricks, biofuels and other products. In addition, in all processes CO2 emissions are significantly reduced.
Keywords: Municipal Solid Waste, Sustainability, Energy, Recycling, Incineration, Biodigestion
Abstract Keywords 1. Introduction 2. Literature Review: Treatment of MSW 2.1. Recycling 2.2. Landfilling 2.3. Incineration of MSW 3. Materials and Methods 3.1. Materials 3.2. Methods 4. Results 4.1. Evaluation of MSW Actual Treatment 4.2. Proposals for Treatment of MSW 5. Discussion 5.1. Actual Situation of MSW Treatment in Brazil 5.2. Proposal of MSW Treatment in Brazil 6. Conclusions Acknowledgements References
Collection and treatment of municipal solid waste (MSW) is one of the essential sanitary services for the society. Due to the world demographic explosion during the last 70 years, this service was realized partially in many countries [1]. In Brazil, which is the fifth most populated country in the world, the situation is not different. Collecting and treating the solid waste generated by about 202 million inhabitants [2] is a real challenge for public administration. The country population increases at the rate of about 1.17% and the urban population amounts to 84.9% [3].
The amount of 259,547 t/day of MSW collected in 2008, was generated by 98% of the population and was deposited in 2906 open dumps, 1310 covered dumps and 1254 sanitary landfills [4]. The first two methods of disposal of MSW are inadequate because of soil and underground water contamination, and emission of GHG (greenhouse gas) to the environment. Some countries in Europe and Japan treat MSW including energy production and other applications to reduce its offensive impacts and their dependence on landfills [5,6,7,1].
MSW is composed of organic degradable matter such as food leftovers, paper, cardboard, and pruning of plants; organic matter non degradable such as plastics and inorganic matter such as glass and metals which takes hundreds of years to decompose.
In general, solid waste has energy and economic potential. It can be used as a renewable source of energy when incinerated producing heat or biodegraded producing biogas. Also part of it can be recycled resulting in financial gain, energy and raw material savings, in addition to the reduction of CO2 emissions. Additional benefits can be obtained such as reducing public expenditure for treating the solid waste, creating jobs, enhancing the social inclusion of poor families and increasing the life useful of landfills [8,9,4,10,11]. Actually Brazil recycles less than 2% of the collected MSW and hence most of the inherent potential of MSW is wasted.
As an attempt to improve the actual situation of waste treatment in the country and reduce its environment and public health negative impacts, the Federal Government launched in 2010 the Solid Waste National Policy (PNRS) law number 12.305. Among the actions established by this law are the increase of the recycled mass to 20% until 2015 and the extinction of dumps in august 2014, what hasn't happened yet [12].
2. Literature Review: Treatment of MSW
Developed countries as Netherland, Germany, Sweden, Switzerland and Japan have given high priorities in their public policies to incineration and biodigestion of MSW with or without energy recovery and incentives to recycling with the result that a big part of generated MSW is deviated from landfills. Data from Unstat [5] and OECD [6] show that deposition of MSW in landfills in 2009 in Germany was 0.4% and in Netherland was 0.7%. Switzerland treats nearly100% of MSW generated by the population.
2.1. Recycling
Recycling is a way to reuse the solid waste and benefit from its inherent financial and energy potential. This involves a number of processes such as separation of the recyclables in residences, selective collection, sorting by type of material, pressing, packaging and selling to recycling industry [8,9,10,11].
Many reports on recycling programs and experiences of different countries are available in the literature as Read [13] and Defra [14] in the UK; Themelis et al. [15] and EPA [16] in the USA; Okuda et al. [17] and Ministry of the Environment [18] in Japan; Pariatamby and Tanaka [19] in China; Lino and Ismail [11]; Lino et al. [9] and Lino [8] in Brazil.
In Brazil, the selective collection started in 1980, and after 30 years, only 994 of the 5,564 Brazilian municipalities implemented recycling programs with the result that MSW selectively collected is about 1.2% [4]. The selective collection is implemented in capitals and big urban centers, mainly in the South and Southeast regions where this service is essentially realized by the public sector, organized cooperatives and associations [8].
2.2. Landfilling
The deposition of organic waste in landfill generates biogas which is essentially a mix of carbon dioxide (CO2) and methane (CH4). The use of biogas for electricity generation is a common practice in many countries. Germany had, for example, in 2008, about 4,100 biogas plants supplying approximately 1,435 megawatts of electric energy [20]. In the United States in 2011, landfill methane capture installations produced 14.3 TWh of electricity, enough to provide power to more than 1 million homes [21]. The number of installations for the commercial utilization of biogas increased in developing countries especially in China, India and Nepal where the biogas from waste treatment has been used as energy source [22].
In Brazil, experimental studies are realized to show the potential of energy generation from landfill biogas as the pilot plant from landfill in Muribeca, Recife (PE), producing about 80 m3/h of biogas, but with potential about 100 kW [23]. In the state of São Paulo, three thermoelectric power plants are installed in landfills sites producing about 75 MW while other installations in different localities are producing about 109 MW [24]. The rate of energy production from MSW varies between 0.66 to 1.45 MWh/t [24].
MSW landfilling is a common practice in many countries. One of the major problems associated with it is the fugitive biogas which escapes through cracks and voids in the covering layer and sidewalls and released freely to the atmosphere. Monni et al. [25] considered that the rate of fugitive biogas flow varies between 25 to 50% depending on the construction conditions of the landfill. An alternative way to treat solid waste, improve the public cleaning service, and at the same time produce energy is through incineration, considering that the flue gases will be monitored and carefully treated before its release to the ambient.
2.3. Incineration of MSW
The first incineration plant for treating MSW was developed and operated in Manchester (UK) in 1876, and since then incineration is considered as an effective tool to treat dangerous and infectious material from hospitals and similar establishments. This process reduces the original volume of the material to about 10% and can be a viable option for municipalities where there are no suitable and cheap areas for constructing well engineered landfills (sanitary landfills).
Incineration is extensively used in Japan [26], Europe [27], and Korea [28]. The utilization of thermal energy from incineration for heating and generation of electricity is a viable option accepted by the public opinion due to the evolution of pollution control equipments, instrumentation, and the development of highly efficient systems for treating effluents [29]. In Brazil, incineration is only used for treatment hospitals wastes [30]. In modern incineration units one ton of MSW can produce up to 600 kWh [31]. This amount of energy is sufficient for four average Brazilian residences [32].
Considering the huge amounts of MSW generated daily, the energy, financial losses and the negative ambient and public health impacts, this paper presents assessment of proposals for MSW treatments based upon recycling, biodigestion and incineration showing the energy, economic and ambient potential of MSW.
3.1. Materials
From the literature review, it is clear that recycling part of MSW together with landfilling and incineration including energy recovery are possible treatment routes to ensure environmental sustainability, additional energy and financial gains.
In this way, this paper presents an assessment of two possible routes for the treatment of MSW: biogestion and incineration and both with 10% of reuse of recyclables generated in the country, as show Figs. 1 and 2. Recognizing that there are different consuming habits in Brazil, an average MSW composition based upon [33] is used since there is no other official data available after the above date. The data used is only for MSW generated in urban areas. Since the main objective is assessing the relative merits and drawbacks of each proposal, the sensitivity of the results due to the uncertainty of the data will affect equally the results from both routes. Were also used global values obtained from reports for the production and composition of biogas from landfills, emission rates and fuel consumption aid in incineration. Again, the uncertainty in these global values may affect the results.
The parameters and data used in the calculations are presented in Table 1 while Table 2 presents the composition of solid waste in Brazil.
Table 1. Data used in the calculations.
Description Reference value Adopted value Reference
Biogas production from landfill (L/kg) 35 - 45 40 [34]
Specific mass of CO2 (kg/m3) 1.83 [35]
Emission of MSW incinerated (tCO2 /TJ) 10 - 40 25 [25]
LCV of CH4 (MJ/m3)1 33.95 [35]
Avoided emissions in recycling (CO2/t) 1.971 [11]
Avoided energy in recycling (GJ/t) 31.629 [11]
LCV of MSW incinerated (kJ/kg) 5250 – 10,264 6,130 [31]
Auxiliary fuel for incineration LPG (kg/t)2 8.0 [36]
Efficiency of recovered biogas (%) 50 - 75 75 [25]
Emissions due to combustion of LPG (kg CO2/kg) 3.019 [36]
LCV of commercial LPG (MJ/kg) 40.05 - 46.05 40.05 [35]
(1) Lower calorific value; (2) Liquefied Petroleum Gas.
Source: Prepared by the authors.
Table 2. Typical composition of solid waste in Brazil.
Material Organic Matter (%) Paper/cardboard (%) Plastics (%) Glass (%) Metal (%) Others (%)
52.5 24.5 2.9 1.6 2.3 16.2
Source: [33]
3.2. Methods
This Section Presents the Simplified Diagrams of the Proposals, Explanations and Equations used in the Calculations
3.2.1. Landfilling of MSW with Biogas Utilization
Fig.1 shows a simplified representation for the biological treatment of MSW. The amount of recyclables separated and collected selectively for reuse is 10%. Organic matter and the rest of uncollected recyclables are transported to landfills equipped for biogas collection and utilization for heat and electricity production. The biodigestion of the organic matter in MSW can reduce its volume by about 20 to 25% [36].
From the gravimetric analysis of MSW, (Table 2) it is possible to determine the amount of recyclables from equation 1
Quantity of recyclables = Recyclables fraction x Collected MSW (1)
The financial gain from commercializing the recyclables is obtained from equation 2.
Financial gain = Price of recyclables U$ / ton x quantity of recyclables (2)
Recycling eliminates the necessity of energy to process raw material e consequently the associated emissions. Lino and Ismail [11], by using the data from [37,38,39] together with the recyclables composition, calculated the energy savings per ton of recyclable mix (Table 1). The same procedure is used to calculate the amount of avoided CO2 due the reuse of the recyclables (Table 1).
Fig. 1. Recycling and biological treatment of MSW.
The avoided energy and emissions due to recycling can be calculated form equations 3 and 4 [11],
Avoided energy = Avoided energy factor x Recyclable mass (3)
Avoided emissions = Avoided emissions factor x Recyclable mass (4)
The rest of MSW is transported to landfill. The rate of biogas production depends on MSW composition, ambient conditions, humidity and the average pH value. The average quantity of biogas production [34] can be calculated from equation 5 as
Quantity of generated biogas = Rate of biogas production x biodegradable mass in MSW (5)
The generated biogas is collected, cleaned and the forwarded for utilization or for energy generation. Not all the biogas generated is collected, some of it escapes and the recovery efficiency may vary and, in the present work the value of 75% was used [25]. The collected gas can be calculated from equation 6
Collected biogas = Recuperation efficiency x volume of generated biogas (6)
The generated biogas is principally composed of (CH4) and (CO2) and small quantities of other gases. In the present study a composition of biogas of 45% CH4 and 55% CO2 is adopted. The energy contained in the collected biogas can be calculated by using the lower calorific value (LCV) of the methane [35] or by using an average value for the biogas LCV. Equation 7 can be used to calculate the energy content of the collected biogas.
Energy content of the collected biogas = mass of collected biogas x LCV of the biogas (7)
3.2.2. Calculation of Emissions
The combustion of CH4 produces the same quantity of CO2 according to equation 8
CH4 + 2O2 = CO2 + 2H2O) (8)
Hence the quantity of CO2 generated due to the combustion of collected biogas is equal to quantity of collected biogas or
CO2 generated from the combustion of collected biogas = quantity of collected biogas (9)
The calculations of the fugitive biogas [25] and the equivalent emissions (CO2e) can be calculated from equations 10 and 11
Quantity of fugitive biogas = (1- ) x Quantity of generated biogas (10)
Equivalent CO2e of CH4 = GWP x CH4 quantity (11)
where is the biogas recovery efficiency and equals 75%, and GWP = 25 is the GWP of methane.
3.2.3. Incineration of MSW
Fig. 2 shows a simplified flow chart of the thermal process for treating MSW. Subtracting 10% of the recyclables, the rest of MSW is directed to the mass incineration plant where it is burnt with the help of auxiliary fuel, considered here as LPG. Energy generated from the combustion of MSW can be used to generate steam and electricity. The heat content of the hot flue gases can be recovered and used for heating admission air, feed water for the boilers and other applications. After the cleaning processes, the gases are discharged into the ambient. The remains of the incineration process can be recycled or used in road paving and civil construction etc.
Fig. 2. Recycling and incineration of MSW.
As in the previous case, financial, ambient and energy gains by recycling can be calculates from equations 1 to 4. The mass of MSW sent for incineration is the mass of collected MSW minus the mass of commercialized recyclables (10%). The heat released during incineration depends upon the heat content of MSW and can be calculated from equation 12
Heat released during incineration = Mass of MSW incinerated x Heat content of MSW (12)
To start incineration and maintain the temperature level in the furnace, LPG is used in the present work. Equation 13 can be used to determine the amount of heat released by the auxiliary fuel.
Energy released by the auxiliary fuel = mass of the auxiliary fuel x LCV of the auxiliary fuel (13)
The net heat released from the incineration process is the difference between the heat released by incineration of MSW and the heat released due to the combustion of the auxiliary fuel as in equation 14
Net heat released in the incineration process = Heat of combustion of MSW – Heat the auxiliary fuel (14)
This energy will be converted to electricity with an average conversion efficiency of about 30%.
The amount of CO2 generated due to the combustion of both MSW and the auxiliary fuel can be calculated by using data (Table 1) and equations 15 and 16.
Quantity of CO2 generated due to the combustion of LPG = Emission factor x mass of LPG (15)
Quantity of CO2 generated due to the combustion of MSW = Emission factor x mass of MSW (16)
In this section, the actual situation and the results from the proposals are calculated, presented and analyzed.
4.1. Evaluation of MSW Actual Treatment
The collected MSW [4] is 259,547 t/ day and from Table 2 the organic matter in MSW is 52.5% and paper and cardboard is 24.5%. The total amount of biodigestable matter is 77% or 199,851.2 t/day. The selective collection of recyclables [4] is 3,122 t/day and the quantity of paper and cardboard in the selective collection is 24.5% or 765 t/day. Hence the amount of biodegradable matter for landfilling is 199,851.2 – 765 = 199,086.2 t/day.
The rate of biogas production (Table1), varies according to its composition, ambient conditions, and humidity. Due to the actual conditions of landfills a biogas production rate average value of 0.030 m3/kg is used, the amount of generated biogas is 5.972586 x 106 m3/day = 2.1799939 x 109 m3/year. Considering the composition of biogas as 45% CH4 and 55% CO2, it is possible to calculate the total amount of CO2e as 25.72 x 109 m3/year or 47.1 Mt CO2/year.
The amount of recyclables collected [4] is 3122 t/day and the selling price of a ton of recyclables mix is R$ 450 (US$ 203,71). Hence the financial gain is 1,404,900 R$/day (US$ 635,982.62) or R$ 42,147,000 /month (US$ 19,079,479).
The calculations show that the energy savings amounts to 98745.7GJ/day = 10011.72 GWh/year while the avoided emissions comes to 6153.5 tCO2/day = 2.24 MtCO2/ year. Summary of the calculations is presented in Table 3.
4.2. Proposals for Treatment of MSW
The models used for the evaluation of the proposed treatment routes are presented with the respective equations in section 3.2. Following the procedures outlined in sections 3.2.1, 3.2.2 and 3.2.3 it is possible to obtain the results shown in Table 3 for the proposed treatment routes
5.1. Actual Situation of MSW Treatment in Brazil
Analysis of the results shows that the actual situation of MSW treatment is critical and challenging considering the serious risks to public health and to ambient in addition to the huge economic and energy losses. The MSW actual treatment schemes are not adequate or sufficient to cope with the needs of the population. The national panorama demonstrates that MSW generated by 200 million inhabitants is essentially dumped provoking disastrous consequences to ambient and the population.
Recycling can be considered as an additional instrument for creating jobs, income and conservation and better use of natural resources. Irrespective of the extensive official efforts to encourage the recycling industry these activities are still incipient, about 1.2%.
5.2. Proposal of MSW Treatment in Brazil
Benefits due to recycling include economy of energy, water and raw materials, reduction of emissions, reduction of MSW destined to landfills and can be considered as a source of jobs and income for poor families [40]. In the present study an initial target of recycling 10% is proposed, (observe that the national solid waste policy adopts a target of 20%). The proposed target value is considered acceptable since it can be achieved within reasonable period of time by adopting adequate measures such as priorities in public policies and implementation of public awareness programs in a way similar to what was done in UK [13].
Recycling 10% of the available potential of recyclable, according to Table 3, corresponds to about 8000 t / day and when commercialized can render a sum of US$ 50 million per month which corresponds to 151,480 minimum national salary (R$ 724 or US$ 327.75). Part of these funds can be used to promote selective collection and upgrade infrastructure for MSW treatment. The avoided energy and emissions come to about 256,948.3 GJ/day and 5.84 MtCO2 /year, respectively.
Using the same methodology of calculation, a comparison between recycling in 2008 and this proposal, that is 1.2 and 10%, respectively, shows that the energy, financial gains and the avoided emissions obtained from the sale of recyclables are found to be 2.6 times that of 2008.
5.2.1. Landfilling of MSW
In the proposal of landfilling nearly199 thousand tons of MSW, according to Table 3, can generate about 7 million cubic meters of biogas, which after subtracting the fugitive biogas, can be converted to about 221 million kWh per month sufficient for the consumption of 1.26 million residences. Considering the electricity tariff of R$ 0.389 kWh or US$ 0.176 per kWh in the municipality of Campinas (SP) in 2014, the cost of energy generated yearly is nearly equal to the value of three mass incineration plants.
The remaining heat contained in the combustion products can be used for preheating combustion air, feed water for boilers and other applications.
Table 3. Summary of the results of the proposed treatment routes for MSW.
Description Situation in 2008 Proposed MSW treatment
Collected MSW (t/day) 259,547 259,547
Available recyclables (t/day) 81,238.2 81,238.2
10% of available recyclables (t/day) - 8,123.82
Recyclable collected in 2008 (t/day) 3,122 -
Monthly gain from the recyclables (R$ or US$)* 42,147,000 (19079,675) 109,671,585 or (49647,617)
Avoided energy due to recycling (GJ/day) 98,745.7 256,948.3
Emissions avoided by recycling (MtCO2 /year) 2.24 5.84
Treatments for MSW Landfilling with biogas recovering Incineration
Organic matter for landfilling (t/day) 199,086.2 193,492.3
Waste for incineration (t/day) . 199.851,2
Biogas generated (m3/dia) 5.9726 x 106 7.73969 x 106
Recovered biogas (m3/day) 5.80477 x 106
Energy generated by the biogas (J/day) 88.68 x 1012
Energy due to incineration (J /day) 1225.0879 x 012
Energy due to incineration (J/ month) 36752.64 x 1012
Net energy due to incineration (Je /month) 10449.4999 x 1012
Energy due to biogas (Je /month) 798.097 x 1012
Energy due to biogas (GWh /month) 221.694
Energy due to incineration (GWh/month) 2902.639
Number of homes attended by generated energy** 1,258,430 16,476,663
CO2 emissions (Mt CO2 /year) 47.0748 3.877 12.941
Fugitive biogas (m3/day) 1.93492 x 106
Equivalent emissions due to fugitive biogas (m3CO2e/day) 22.8321 x 106
Mass of fugitive biogas (MtCO2e /year) 15.251
* Conversion rate to Dollar = US$ 2.209; **National average residential electric energy consumption = 0.6342 G Jel /month.
Source: Elaborated by authors.
In this proposal, emissions due to the combustion of biogas are about 3.88 Mt CO2 /year in addition to the quantity of 15.25 MtCO2e /year due to fugitive biogas. This sum is 2.5 times lower than the 2008 emissions data.
5.2.2. Incineration
Incineration of 200,000 t / day of MSW can produce a net thermal energy of 37,000 TJ / month or 10,000 TJel / month. This amount of energy is sufficient for the consumption of 16.5 million residences each consuming an average of 0.6342 GJel / month. Emissions due to incineration of MSW are of the order of 12.94 Mt CO2/ year compared to nearly 19 MtCO2e/ year in the case of landfilling.
From these results it is possible to conclude that the energy and environment benefits from incineration are much more than those of landfilling. The thermal treatment leaves about 10% of ash which can be reused. This can be a solution for many cities as Campinas (SP) where there is no available land to construct landfills. It is important to mention that incineration is a viable option but must have adequate installations equipped with equipments for monitoring, control and treatment of effluents to ensure safe and adequate operation [40].
The results show that either of the proposals can produce favorable impacts such as reduction of emissions, reduction of contamination of soil and water resources, more energy generation, saving raw materials and water resources.
The proposal of landfilling MSW with biogas capture can generate energy enough for about 1.8% of the total 65 million of Brazilian residences and emit to the atmosphere about 15.25 MtCO2e /year.
One inconvenient aspect is the fugitive gas (biogas) which escapes at the site and released freely to ambient aggravating the greenhouse effects. There is always a risk of leachate leakage which could contaminate the soil and underground water sources. Even after closing the landfill site the remaining biodegradable matter continue producing biogas at smaller rates which needs to be continually monitored for many years to avoid risks of explosion.
Incineration, on the other hand reduces MSW mass to about 10% of ash which can be reused. The capital costs for an incinerator will depend on the quality of waste to be processed and the technology employed. Costs will not only comprise those associated with the purchase of the incinerator plant, but also costs for land procurement and preparation prior to building and also indirect costs, such as planning, permitting, contractual support and technical and financial services over the development cycle. Facilities in operation after 2000 report a cost of £82 per tonne (£44-£101 range) [41].
Based on this assessment, the authors consider that incineration is the a most viable system for treating MSW in Brazil, because it reduces the mass of solid waste dumped in soil, avoids problems as contamination of soil, air, and underground water and finally avoids risks to public health. In addition, one should forget that landfill needs of continuous monitoring for many years after its deactivation.
The authors wish to thank the CNPQ for the Doctorate scholarship to the first author and the PQ Research Grant to the second author.
World Bank, Urban Development Serie. What a waste: A global review of solid waste management, Hoornweg, D. and Bhada-Tata (authors), World Bank, 15p. USA, 2012.
IBGE - Instituto Brasileiro de Geografia e Estatística, Projeção população brasileira: abril de 2014.Available at: http://www.ibge.gov.br/home/
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IBGE - Instituto Brasileiro de Geografia e Estatística, Pesquisa Nacional de Saneamento Básico 2008.BR, 2010, Available at:
http://www.ibge.gov.br/home/estatistica/populacao/condicaodevida/pnsb2008/PNSB_2008.pdf.
UNSTAT -United Nation Statistic Division, Environmental indicators, Waste: Municipal waste treatment 2011. Available at: https://unstats.un.org/unsd/environment/wastetreatment.htm
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FAM Lino, Consumo de energia no transporte da coleta seletiva de resíduo sólido domiciliar no município de Campinas (SP), Master Thesis, Universidade Estadual de Campinas: Unicamp.Brasil, 2009.
FAM Lino, WA Bizzo, EP Silva, KAR Ismail, Energy impact waste recyclable in a Brazilian Metropolitan, Resources, Conservation and Recycling, vol. 54, pp. 916-922, 2010.
FAM Lino, KAR Ismail, Energy and environmental potential of solid waste in Brazil. Energy Policy, vol. 39, pp. 3496-3502, 2011.
FAM Lino, KAR Ismail, Analysis of the potential solid waste in Brazil. Environmental Development,Vol.4, 2012 pp. 105-113,2012.
Brasil/ MMA - Ministério do Meio Ambiente, Política Nacional de Resíduo Sólido, 2014, Available at: http://www.mma.gov.br/cidades-sustentaveis/residuos-solidos/politica-nacional-de-residuos-solidos
AD Read, A weekly doorstep recycling collection, I had no idea we could, Resources, Conservation and Recycling, vol. 26, pp. 217-249, 1999.
DEFRA - Department for Environment Food and Rural Affairs, National Statistic. Statistics on waste managed by local authorities in England in 2012/13. 2013a, Available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/255610/Statistics_Notice1.pdf.
NJ Themelis, CE Todd, 'Recycling in a megacity', Journal of the Air & Waste Management Association, vol. 54, pp. 389–395, 2004.
EPA- Environmental Protection Agency, Municipal Solid Waste Generation, Recycling, and Disposal in the United States: Facts and Figures for 2012, 2014. US EPA. Available at: http://www.epa.gov/waste/nonhaz/municipal/pubs/2012_msw_fs.pdf
I Okuda, VE Thomson, 'Regionalization of municipal solid waste management in Japan: Balancing the proximity principle with economic efficiency, Environment Management, vol. 40, pp. 12–19, 2007.
Ministry of the Environment, Solid Waste Management and Recycling Technology of Japan: Toward a Sustainable Society, 2012. Available from:
http://www.env.go.jp/recycle/circul/venous_industry/en/brochure.pdf.
A Pariatamby, M Tanaka, Municipal Solid Waste Management in Asia and the Pacific Islands: Challenges and Strategic Solutions, Springer Singapore Heidelberg New York Dordrecht London, 2014.
P Taglia, Biogas: Rethinking the Midwest`s Potential. Clean Wisconsin, 2010. Available at: http://issuu.com/cleanwi/docs/biogas.
REN21 - Renewable Energy Policy, Network for the 21st Century, Global Status Report, Paris: 2012. Available at: http://www.martinot.info/REN21_GSR2012.pdf.
REN21 - Renewable Energy Policy: Network for the 21st Century, Global Status Report, Paris: 2007. Available at: http://www.ren21.net/Portals/0/documents/activities/gsr/RE2007_Global_Status_Report.pdf
FJ Maciel, JF Jucá, A Codeceira Neto, PB Carvalho Neto, Recuperação de biogás em aterros de resíduos sólidos urbanos – Projeto piloto da Muribeca, V Congresso de Inovação Tecnológica em Energia Elétrica (V CITENEL), Belém-PA: 2009.
MME/Aneel, Atlas de Energia Elétrica do Brasil- Biogás, Ministério de Minas e Energia/Agência Nacional de Energia Elétrica, 3ª ed.Brasil, 2008. Available from: http://www.aneel.gov.br/arquivos/PDF/atlas3ed.
S Monni, R Pipatti, A Lehtilä, I Savolainen, S Syri, Global climate change mitigation scenarios for solid waste management, VTT publications 603, ESPOO, 2006.
H Cheng, Y Hu, Municipal solid waste (MSW) as a renewable source of energy: current and future pratices in China, Bioresource Technology, vol. 101, pp. 3816-3824, 2010.
CEWEP- Confederation of European Waste-to-Energy Plants, A decade of Waste-to-Energy in Europe (2001-2010/11); 2013, Available at:
http://www.cewep.eu/information/publicationsandstudies/statements/ceweppublications/m_1174
JM Park, SB Lee, MJ Kim, OS Kwon, DI Jung, Behavior of PAHS from sewage sludge incinerators in Korea, Waste Management, vol. 29, pp. 690-695, 2009.
FEA - Federal Environment Agency. Biogas production in Germany: Umweet Bunder Amt. by Graaf, D. and Fenler, R., 2010, Available at:
http://www.spin-project.eu/downloads/QBlackground_paper_biogas_germany_en.pdf.
IBGE - Instituto Brasileiro de Geografia e Estatística. Atlas de saneamento, BR: Rio de Janeiro, 2011.
WR Niessen, Combustion and Incineration Processes, 3rd Edition: Marcel Dekker, Inc. New York, 2002.
Brasil/MME- Ministério de Minas e Energia, Anuário Estatístico de energia elétrica 2013, BR: Rio de Janeiro, Epe 2013, Available at:
http://www.epe.gov.br/AnuarioEstatisticodeEnergiaEletrica/20130909_1.pdf
IPT/Cempre, Lixo municipal: manual de gerenciamento integrado, Instituto de Pesquisa Tecnológica & Compromisso Empresarial para Reciclagem, BR: São Paulo, 2000.
A Karagiannidis, Waste to Energy: Opportunities and challenges for developing and transition economies, editor Avraam Karagiannidis, London: Springer-Verlag; 2012.
JW Rose, JR Cooper, Technical data on fuels, The British National Committee: 7th edition, London, 1977.
Brasil/MCT- Ministério da Ciência, Tecnologia e Inovação, Projeto Usina Verde – Incineração de resíduos sólidos urbanos, com carga de composição similar ao RDF, evitando emissão de metano e promovendo geração de eletricidade para autoconsumo, BR: Brasília, MCT, 2005.Available at: http://www.mct.gov.br/upd_blob/0018/18123.pdf
F McDougall, P White, M Franke P, Hindle, Integrad solid waste management: a life cycle inventory. Blackwell Science published: 2ª ed., USA, 2001.
MP Hekkert., LAJ Joosten, E Worrell, Reduction of CO2 emissions by improved management of material and product use: the case of primary packaging, Resources, Conservation and Recycling, vol. 29, pp. 33-64, 2000a.
MP Hekkert, LAJ Joosten, E Worrell, Reduction of CO2 emissions by improved management of material and product use: the case of transport packaging, Resources, Conservation and Recycling, vol. 30, pp. 1-27, 2000b.
FAM Lino, Proposta de aproveitamento do potencial energético do resíduo sólido urbano e do esgoto doméstico com minimização dos impactos ambientais, Doctorate Thesis, State University of Campinas, BR, 2014.
DEFRA - Department for Environment Food and Rural Affairs. Incineration of municipal solid waste, 2013b. Available at: http://www.defra.gov.uk/publications/
Literature Review: Treatment of MSW
Landfilling
Incineration of MSW
Evaluation of MSW Actual Treatment
Proposals for Treatment of MSW
Actual Situation of MSW Treatment in Brazil
Proposal of MSW Treatment in Brazil


text:
C-SPAN documents Oakland's deep historical and…
C-SPAN documents Oakland's deep historical and literacy legacy
By Annalee Allen | MediaNews
November 6, 2015 at 10:12 a.m.
Teams of videographers and producers with the cable network C-SPAN are currently conducting a national Cities Tour, examining the history and literary legacy of each of the places they visit.
This past week a C-SPAN team was in Oakland. At a news conference held on November 2, Mayor Libby Schaaf welcomed the team and representatives from its local media outlet, Comcast Cable. She remarked how excited she was that Oakland is going to be showcased to national audiences through the segments the team plans to record.
Programming recorded in Oakland will air on Book TV (on C-SPAN2 Comcast channel 109) and American History TV (on C-SPAN3, Comcast channel 110) in January, 2016.
According to producer Ashley Hill, these city visits started in 2011, and the network has assembled more than 200,000 hours of footage that are archived and available for viewing any time. The initial air dates happen on the first and third weekend each month.
"Our team comes in and interviews local historians, authors and civic leaders and we also shoot "B-roll" of the communities we visit," Hill told me. "We have been so impressed with the diversity we are encountering here during our visit."
Hill's team interviewed Elaine Brown while at the Oakland Museum of California, to learn about the nearly 50-year history of the Black Panthers and also visited the African American Museum and Library of Oakland to find out about the city's Pullman Porter and railroad history. She was planning to take a walk through Chinatown with journalist and author William Wong and to visit Fremont High School and the East Oakland Youth Development Center. "The Boys and Girls Club of Oakland has been incredibly helpful as well," Hill said.
Hill's team speaks with youth at each visit to highlight the network's mission to make government affairs accessible to the nation's TV households — 100 million households can now tune in to the C-SPAN channels, said Hill.
Another spot on the team's list this past week was Marcus Books, an independent book store in North Oakland featuring book titles by authors of color. The business was started in 1960 in San Francisco by two Tuskegee Institute graduates, Julian and Raye Richardson. Out of admiration for the teachings of African American civil rights leader Marcus Garvey, the couple chose his first name for their store. Their daughter Blanche and other members of their extended family now manage the business. The book store is located, fittingly, on Martin Luther King, Jr. Way (near 39th St.).
Landmark files reveal the Oakland Marcus Books is housed in a 1930s single-story, patterned brick veneer former Parisian-style laundry building. Over the years the Richardson's have hosted readings and community events with well-known authors such as Toni Morrison, James Baldwin, Malcolm X and Muhammad Ali. Lesser known authors and titles found nowhere else are also for sale there. Files reveal their printing business was often used by Black Panther members to print pamphlets and publications for their organization. A series of colorful murals on the sides of the building depict the rich literary legacy to be found at Marcus Books.
Visit http://www.c-span.org/ and click on the cities tour link to find out more about the series. Learn more about the history of Marcus Books and view images of the murals at www.oaklandwiki.org. The website for Marcus Books is www.marcusbookstores.com.
Annalee Allen


text:
require 'spec_helper'

describe FileSizeValidator, lib: true do
  let(:validator) { FileSizeValidator.new(options) }
  let(:attachment) { AttachmentUploader.new }
  let(:note) { create(:note) }

  describe 'options uses an integer' do
    let(:options) { { maximum: 10, attributes: { attachment: attachment } } }

    it 'attachment exceeds maximum limit' do
      allow(attachment).to receive(:size) { 100 }
      validator.validate_each(note, :attachment, attachment)
      expect(note.errors).to have_key(:attachment)
    end

    it 'attachment under maximum limit' do
      allow(attachment).to receive(:size) { 1 }
      validator.validate_each(note, :attachment, attachment)
      expect(note.errors).not_to have_key(:attachment)
    end
  end

  describe 'options uses a symbol' do
    let(:options) do
      {
        maximum: :test,
        attributes: { attachment: attachment }
      }
    end

    before do
      allow(note).to receive(:test) { 10 }
    end

    it 'attachment exceeds maximum limit' do
      allow(attachment).to receive(:size) { 100 }
      validator.validate_each(note, :attachment, attachment)
      expect(note.errors).to have_key(:attachment)
    end

    it 'attachment under maximum limit' do
      allow(attachment).to receive(:size) { 1 }
      validator.validate_each(note, :attachment, attachment)
      expect(note.errors).not_to have_key(:attachment)
    end
  end
end


text:
Richard Gassler (även Gaßler), född 5 december 1889, död 30 juli 1942, var en tysk överstelöjtnant i Ordnungspolizei. Under andra världskriget var han befälhavare för Ordnungspolizei (Befehlshaber der Ordnungspolizei, BdO) i distriktet Krakau i Generalguvernementet.

Gassler omkom i en trafikolycka.

Referenser

Noter

Tryckta källor

Födda 1889
Avlidna 1942
Män
Ordnungspolizei
Generalguvernementet
Personer som omkommit i trafikolyckor

redpajama_set_name: RedPajamaWikipedia


text:
Manchester Coffee Festival 2016 Part II – Meet the Roasters
Posted on November 26, 2016 by Brian Williams
Welcome to Part II of my round up of this year's Manchester Coffee Festival (the festival previously known as Cup North). In Part I, I took a look at the venue itself, and also my favourite coffee competition, the UK Cup Tasters' Championship, won this year by Freda Yuan from Caravan. This time I want to focus on the coffee, looking at the various roasters who were there in force this year. I'll finish things off in Part III with a look at the non-coffee related material (equipment, reusable cups, milk, cake, tea…)
I tried to focus on people I don't often get to see, so while I stopped by to say hello to the likes of Origin (which I've written about three times this year) and my friends at Allpress, I didn't linger too long. I also ran into Glasgow's Avenue Coffee and Dear Green Coffee who were visiting but not exhibiting. Talking of Scotland, I failed utterly to visit Artisan Roast, which had come all the way down from Edinburgh. And Union Hand-roasted, although at least I caught up with Union at the London Coffee Festival this year, so I don't feel too bad.
Instead I caught up with some old friends, tried some speciality coffee in capsules, got talked into trying cascara (not once, but twice!) and rounded things off with some excellent espresso.
Photo Carousel by WOWSlider.com v4.6
I've decided that this year I'll just do things by day, so let's start with all the roasters that I met on Day 1 of the Manchester Coffee Festival. As has become traditional now (ie I did it last year), I started with a visit to Carvetii, one of my favourite roasters, who had come down from Cumbria. What normally happens when I visit Carvetii is that Gareth and I get talking, leaving Angharad to do all the work… This time, Angharad had very sensibly sneaked off, leaving Gareth to do both the talking and the work. Very sensible.
Carvetii has been going for six years now and is the model of how to build a coffee roasting business (and a speciality coffee market) from the ground up in an area with no history of speciality coffee. As well as filling me in on the latest developments, Gareth told me about the impact of last winter's floods (fortunately the roaster was unaffected, but many of Carvetii's customers were, leading to a huge drop in orders at the start of this year).
The business is still going strong, however, and I find Carvetii to be one of the most thoughtful roasters around. If you haven't already, take a look at its blog. Of, along with all the chatting, there was a coffee, a flat white of Carvetii's seasonal espresso blend, a mix of beans from Honduras and Nicaragua. Since then, Carvetii has launched its latest seasonal blend, a 60/40 mix of Brazilian and Costa Rican beans, full details of which can be found on its website.
Finally, I met Mick, Carvetii's latest recruit and a lovely young man who had insisted Gareth cut a hole in the display worktop so that he could install a tap. All this effort was, apparently, for my benefit since I'd praised Carvetii at the Glasgow Coffee Festival for having a water tap, an essential element at any coffee festival. Mick was therefore determined that I wasn't going to miss out on my water this year.
I also caught up with J Atkinson & Co. who had the stall across the way from Carvetii. I heard about the latest trip to origin (for those not in the know, this is visiting coffee farmers, Atkinson's latest trip being to Colombia (if you're interested, take a look at the Atkinson twitter feed from the end of October/start of November for some great pictures or check out this short film). That aside, I learnt of plans for a new roaster to join the two vintage Whitmee machines that Atkinson's currently use and I finally came to terms with the missing Faema E61 lever machine.
I first came across this beauty at the first Cup North two years ago. This amazing machine had been in full-time use back in Lancaster, but as the volumes in the shop increased it was "retired" to the festival circuit. Unfortunately it was showing its age and, while still a viable machine, it needs a lot of love, care and attention, which is not ideal when you are travelling up and down the country and need to be able to set something up and hit the ground running. These days, Atkinson's is using a La Marzocco Strada for its festival appearances. I still miss the Faema E61 though…
Next on my list was Casa Espresso, flying the flag for Bradford. I popped by to say hello to the guys and was rewarded with a bag of Brazilian decaf for my troubles, which has been keeping me company on the long, winter evenings ever since! I also got to catch up with Cast Iron Roasters who'd come up from Sussex. Cast Iron is a real success story who I met for the first time just last year at the Caffè Culture Show. We met up again at this year's London Coffee Festival, where I learnt all about the wonderful Panamanian coffees (which sadly are all gone now). Cast Iron has only being going for three years, but is really creating a stir with some great coffee.
It's always a pleasure coming to Manchester because it means catching up with James from Heart & Graft, although this time we talked more about coffee machines than coffee itself. James was showing me his bespoke purple Conti espresso machine with transparent casing, while pride of place went with Conti's 60th anniversary machine which will feature in Part III. I also caught up with Kreg, from North Star, who was telling me about the new roastery in Leeds, which I am still to visit!
However, I've saved the best of Day 1 until last… See what I got up to after the gallery.
The most surprising visit of the day was to my friends at Neighbourhood Coffee, who had come all the way from Liverpool to show off the latest innovation, speciality coffee in capsules! This is something I wrote extensively about back in March when Maxwell of Colonna Coffee rather turned my perceptions (presumptions? Prejudices?) around 180⁰ by championing speciality coffee in the capsule market.
Naturally I was fascinated to see what Neighbourhood had managed to come up with, so I tried one of the Ethiopian Konga pods. The particular coffee had been arrived at by a long process of trial and error, working out which beans work well in pods and which don't. Like Colonna, Neighbourhood roasts the beans, which are then sent to a specialist plant for grinding and packing.
I think the key to capsule coffee is not to think of it as espresso, more as a short filter or a lungo. If you go in thinking it will taste like an espresso, there's a danger you will be disappointed. Take it for what it is and you may well be in for a pleasant surprise. Having said all that, my Konga capsule was excellent. The coffee had a good body to it, the natural fruitiness coming strongly through, while at the same there was very little acidity (big bonus for me). If this is the future of capsule coffee, then sign me up! If you want to find out more, you can buy the capsules on Neighbourhood's webshop.
You can see what I got up to on Day 2 after the gallery.
Day 2 started a little earlier than normal with an invitation to the 10th Birthday Party for Grumpy Mule, which took the form of free breakfast. Of course, this has no (well, maybe a little) influence on my decision to turn up early… While I was there, I was cornered by Howard, from Grumpy Mule, who lulled me into a false sense of security by carrying around a pair of cafetieres.
"Ah ha!" I thought. "More coffee."
Actually it was cascara. Two different ones, in fact, both from the same farm in Costa Rica, but from different varietals of coffee bean. For the uninitiated, cascara is made from the dried coffee cherry, which is left over after the cherries have been processed to extract the bean. Often considered a waste product, it is usually recycled as fertiliser, but the coffee farmers can make more money by selling it to the likes of Grumpy Mule, who then turn it into a tea-like substance.
Howard has been trying to convert me to the joys of cascara for a little while, but if I'm honest, it's a little too tea-like for my tastes. My tea-drinking friends like it though! Howard was getting people to try to the two different varietals to highlight the differences in taste between them, and even I could tell them apart.
Talking of different things, I popped by the La Cimbali stand to meet Rob Ward (when he wasn't helping with the Cup Tasters' Championship). Rob did the La Cimbali Sensory Sessions at the 2015 London Coffee Festival, one of the highlights of that year's festival for me, so I was keen to see what he'd thought up this year. Taking two of his favourite things, coffee and beer, he'd combined the two, pairing specific coffees with individual craft beers to highlight the complimentary natures of the tastes. Unfortunately, beer's really not my thing, so it really wasn't my cup of tea (to thoroughly mix my metaphors), although each time I went past, it seemed really popular.
Next, I wandered over to the Clifton Coffee Roasters stand, where I ran into a couple of old friends. One was Dhan, from The Coffee Lab, who was actually moonlighting from the Conti stand (Dhan + espresso machine = coffee seems to be a general equation). The other was Catherine from Artisan Roast in Edinburgh, who'd I'd run into almost four years before and who remembered me, which I thought was pretty impressive. We'll gloss over the bit where I completely failed to recognise her…
Anyway, Catherine is now roasting for Clifton, having moved down to Bristol, so while we chatted about the differences between Bristol and Edinburgh (two of my favourite cities) I tried some of Clifton's output. There was a Kenyan single-origin on pour-over, but I was convinced to try the nitro cold brew. This was made with a single-origin Ethiopian bean and had a lovely body to it, plus a lot less of the cold brew taste I don't like.
However, what really impressed me was the cascara (I know, twice in one day!). This was from a farm in El Salvador and Clifton had made it into a tonic, then put under pressure to create a nitro tonic. This, I have to say, was superb, very light and refreshing. Not at all like coffee, but a real alternative that I could see me drinking on a summer's day!
After that, I needed a break and a return to normality. You can see what I got up to after the gallery.
After all this cascara, cold brew and beer, I felt in need of some good, old-fashioned espresso, so I headed over to the Coopers Coffee stand to catch up with Rebecca, aka Glasgow Coffee Girl. Last year, Rebecca had given me a run-down on the Black Eagle espresso machine, an impressive piece of kit if ever there was one. This year there was another Black Eagle on the stand, although this one was disconcertingly painted red… Despite this, I let Rebecca talk me into having an espresso, made with the Grand Cru seasonal blend. I also got a 500g bag to take away with me, which I went through at a weekend away with some friends: very nice it was too!
After that, I was on a bit of a roll, so headed over to the Climpson and Sons stand, where I tried a single-origin Costa Rican, a naturally-processed coffee which is Climpson's current Fields single-origin espresso. This was very bright, but had a middle-of-the-mouth feel to it, avoiding the side-of-the-mouth notes I really don't like in bright espressos. Once again, I was left with a sense that espresso is evolving, with roasters like Climpson exploring different tastes and styles.
By now things were winding down, but there was still time to call in on local roaster (and coffee shop), Ancoats Coffee. I caught up with Jamie and co to try another naturally-processed coffee as an espresso, this time one from Ethiopia. Although also bright, in contrast to the Costa Rican, this was had a very much front-of-mouth feel. However, what surprised me most of all was how much of the fruity flavour it retained. Normally I find that the brightness in the coffee just overwhelms my taste buds, leaving me tasting little else.
Almost as an afterthought, I asked if I could have a dash of milk in what was left of my espresso, resulting in a somewhat makeshift cross between a macchiato and piccolo. What a genius decision that was! The milk absolutely transformed it, dialling down the brightness and bringing out chocolate notes, while giving it a really rich taste. It was nothing short of awesome and such a great way to end the festival!
Don't forget to check out Part III of my Manchester Coffee Festival round-up, where I look at everything else I got up to, including all things non-coffee (as well as some coffee stuff).
December 2016: Manchester Coffee Festival 2016 was a runner-up for the 2016 Best Espresso Award, although the honours are shared with Ancoats Coffee Co.
You can see what fellow coffee-bloggers, Bean There At and Commodities Connoisseur, made of the Manchester Coffee Festival.
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I first saw Anne of Green Gables on my local PBS station back in 1985. I fell in love with Anne and her talk of kindred spirits, nature and the feisty Megan Follows who portrayed Anne with such conviction that I became lost in the story. There I was a 14-year-old boy who stumbled on a show about self-discovery, a woman's place in the world and the true meaning of friendship, loyalty and love.
I read Lucy Maud Montgomery's books as a teenager and always hoped that one day I could share the books or TV series with my children.
About a year ago I gave Montgomery's book to my daughter, but she wasn't interested in it at the time. As luck would have it, she and I both saw the trailer recently for Netflix's Anne with an E and thought we'd give it a try.
I had see an online article last year that Netflix was bringing the series back, but I didn't hear much about it beyond that. To be honest, I wasn't too happy with the title. Anne with an E just didn't sit well with me and I thought that maybe the series would be lightly linked to Montgomery's Anne of Green Gables, but I was wrong.
From the very start, my daughter (she's 11), son (14 years of age), wife and I can't get enough of the series. We love it. There's so much to like!
The cinematography is scrumptious to look at: Filming took place in Prince Edward Island and locations in Southern Ontario. On a big screen, Anne with an E is glorious to behold.
What I like most about the series is that it's true to the series, but then expands on it. There are new characters and whole backstories that are fleshed out to build on the characters we know and love from Montgomery's books.
Anne Shirley is still the wild child whose imagination and fast talking ways bewilder all those around her. She's precocious and yet lacks some of the most basic social skills. She's a misfit for feeling too much, embracing Nature and allowing her creative and romantic imagination to carry her away. As for Anne in this series, she's played by Amybeth McNulty and is well cast.
The camera work is often close to the actor's face and it's as though we're right there with Anne as she wonders off in her imagination to become Princess Cordelia. McNulty's use of her body, witty tongue and impressive acting chops help you get lost in her world.
Anne with an E has been called "edgy" and I will warn that this version is for children 10+ years of age. There is some backstory to Anne's time at the orphanage and living with another family that delves into the reason why she's retreated into her imagination and how it's helped her survive such a difficult upbringing.
In the books and in the 1985 series, Anne's love of books is often romanticized, but in Anne with an E we're able to better understand that her quirky ways and love of books was a coping mechanism that allowed her to shut out the world around her.
After a particularly harrowing time at her new school, Anne retreats into her own world and talks to an imaginary friend. McNulty's portrayal of her pain and sorrow is real, or as my daughter said, "Creepy." I worried about Anne in a way that wasn't quite the same in the books. This new display of the more complex reasons why Anne is who she is might be seen as blasphemous by Montgomery purists, but I gave the writers time and space to tell Anne's story in a different and more modern way.
And I wasn't disappointed. Yes, there are new scenes and characters that weren't in the books, but I embraced that as I found enjoyment in rediscovering Anne of Green Gables with my daughter and son. I didn't know what would happen next to every moment as we watched the series. Yes, the major plot points are the same, but there's a good bit of new story added as well.
I found the new parts refreshing and only increased my love of this new series.
Some added twists and even a backstory for Matthew and Marilla add layers to them that I hadn't really thought about before. Matthew's backstory is told in a way that I thought remained true to his character and allowed me to see him in a different light. But what I liked best, is that I learned new things about my favorites characters.
The first episode went by so fast that I couldn't wait for the next to start as it ends on such a cliffhanger. I thought I knew exactly where the story was going, but I was wrong. That surprised me and showed Anne in a way that her anger is justified and allowed McNulty to shine.
Is this series the same as what I remember from childhood? No, but that's a good thing in my personal opinion.
Anne is more realistic in this series and I like that. She's damaged by the abuse that she's suffered at the hands of the adults around her, but I thought the writers dealt with that topic in a way that was delicate and not too graphic. There's a scene where a man is spanking her that's traumatic but the director doesn't dwell on the scene for too long.
If you're unsure, I would recommend that you watch the first episode and keep an open mind. At the very least you'll see a very strong opening to the series and be prepared to be swept away by the opening sequence (when they come on, my family and I don't skip them--they're that beautiful to watch. I've since learned the fine artist Brad Kunkle was brought in to help with the opening title). How often do you Google to find out how a credit sequence was made?
The music, titles, acting, cinematography and writing are top-notch. I have to disagree with Amy Glynn in her article on Paste that "Anne with an E remains an object lesson in what not to do to a classic YA series." I understand her point-of-view, but respectfully disagree. At the end of it all, I look at my 11-year-old daughter and she's engrossed in the series as is my 14-year-old son.
Is the series perfect? No, but what is?
After we watched an episode last night, my wife turned to me and said, "Watching Anne is the soothing I needed." I knew exactly what she meant.
Anne with an E transports you to another time, another place and for just a little while you can forget about all that's going on in the world. If our kids can learn about women wanting to be equals to men through a feisty redheaded twig of a girl, I'm fine with that.
If you see it, let me know what you think in the comments.
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Even with all those measures in place, your students are at risk. Not from firearms or explosives onsite, but from the "masked men" who use computers to commit cyber crimes.
Ponder this: The top target for cyber criminals is children under the age of 17. What they're after is your students' personal identity information. They want to steal it and fraudulently use it.
Why go after kids? It will be years before any of them seek a loan or have reason to view a credit report. By then, the damage is done. Cyber criminals who steal the information of a six-year-old could have 10 to 12 years before the youngster is old enough to apply for a credit card or get a loan for a car. Students may have no idea their identity has been compromised until they try to get their first apartment, and the landlord tells them they have a horrible credit score.
Bewildered, students may never know how it happened. And it could take years to repair the damage—all the while having to pay cash for everything.
What organizations hold the greatest jackpot of information on people under the age of 17? Schools. Yes, schools, like yours.
What is your corporation doing to protect the identity of your students? If you're like most, you have an in-house IT expert and work with consultants to protect your data. Important guards.
But it always seems like the bad guys are one step ahead. If Target, Anthem, and the United States Government do not have sufficient controls to stop a cyber breach, how comfortable are you with your ability to protect the most sought-after information in the world, living in your data base?
When a breach occurs, it takes tremendous time and expense to address it. Your school corporation likely lacks the personnel, time and money to focus on digital forensics, extortion letters, credit monitoring, lawyer meetings, news releases, television coverage, and a long list of other items.
A cyber policy could ease all that, giving you peace of mind and freeing your time for day-to-day duties while experts handle the breach. Your students, parents, school board and your community will appreciate that you took steps to protect student identities.