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Heads Up Newsletter
FASB Proposes Simplifications to Accounting for Income Taxes (May 29, 2019)
Heads Up | Volume 26, Issue 10
Download the PDF version
FASB Proposes Simplifications to Accounting for Income Taxes
by Peggy Cullen and Chris Ahl, Deloitte & Touche LLP
On May 14, 2019, the FASB issued a proposed ASU1 that would modify ASC 7402 to simplify the accounting for income taxes. The suggested changes were originally submitted by stakeholders in connection with the FASB's initiative to reduce complexity in accounting standards (the Simplification Initiative). As the Board states in the proposed ASU, "[t]he objective of the Simplification Initiative is to identify, evaluate, and improve areas of generally accepted accounting principles (GAAP) for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements."
Key Changes Made by the Proposed ASU
Hybrid Tax Regimes
The proposed ASU would amend the requirements related to the accounting for "hybrid" tax regimes. Such regimes are tax jurisdictions that impose the greater of two taxes — one that is based on taxable profit and one that is based on items other than income. Although ASC 740 does not apply to taxes that are based on items other than income, ASC 740-10-15-4 specifies that in the context of a franchise tax that is based on capital, if there is a tax based on income that is greater than the tax that is based on capital, then only that excess is subject to the guidance in ASC 740. The FASB notes that stakeholders indicate that the current guidance on hybrid tax regimes increases the cost and complexity of applying ASC 740, particularly when the tax amount deemed to be a non-income tax is insignificant. Further, the current guidance introduces complexity in the determination of the appropriate tax rate an entity should use when recording deferred taxes.
To reduce the cost and complexity of applying ASC 740, the FASB proposes to amend ASC 740-10-15-4(a) to state that if there is an amount that is based on taxable profit, it should be included in the tax provision, with any incremental amount recorded as a non-income-based tax. This amendment would effectively reverse the order in which an entity determines the type of tax under current U.S. GAAP. In addition, the proposed ASU provides related amendments to the illustrative examples in ASC 740-10-55-26 and ASC 740-10-55-139 through 55-144. The FASB notes that the proposed amendments are consistent with the accounting for other incremental taxes, such as the base erosion anti-abuse tax.
The FASB proposes that these amendments would be applied retrospectively.
Tax Basis Step-Up in Goodwill Obtained in a Transaction That Is Not a Business Combination
In a business combination that results in the recognition of goodwill in accordance with ASC 805, amounts assigned to goodwill may be different for income tax purposes compared with the amounts used for financial reporting. Under current U.S. GAAP, a deferred tax asset (DTA) is recognized when the tax basis of goodwill exceeds the book basis of goodwill. When the book basis of goodwill exceeds the tax basis of goodwill, however, ASC 805 prohibits recognition of a deferred tax liability (DTL).
After a business combination, certain transactions or events may increase the tax basis of the entity's assets, including goodwill. If a subsequent step-up in the tax basis of goodwill relates to the portion of goodwill from a prior business combination for which a DTL was not initially recognized, ASC 740-10-25-54 prohibits recognition of a DTA for the step-up in tax basis, "except to the extent that the newly deductible goodwill amount exceeds the remaining balance of book goodwill."
Stakeholders noted that current guidance in U.S. GAAP does not necessarily result in outcomes that are reflective of the economics of the underlying transactions. For example, an entity may sacrifice a net operating loss carryforward in exchange for tax basis in goodwill. In this case, economically, the entity has exchanged one asset for another and yet may be precluded from recognizing the asset received.
As a result of stakeholder feedback, the FASB proposes to remove the guidance in ASC 740-10-25-54 that prohibits recognition of a DTA for a step-up in tax basis "except to the extent that the newly deductible goodwill amount exceeds the remaining balance of book goodwill." Instead, the FASB proposes a model that provides a list of factors to assist an entity in determining whether the step-up in tax basis relates to the business combination that caused the initial recognition of goodwill or to a separate transaction. If the step-up is related to the business combination in which the book goodwill was originally recognized, the entity would not record a DTA for the step-up in basis except to the extent that the newly deductible goodwill amount exceeds the remaining balance of book goodwill. If the step-up is related to a subsequent transaction, however, the entity would record a DTA.
The Board further notes in paragraph BC11 of the proposed ASU that entities will still need to apply judgment in this area, and the factors provided in the proposed ASU are intended to assist in this determination.
The FASB proposes that these amendments should be applied prospectively.
Separate Financial Statements of Legal Entities Not Subject to Tax
ASC 740-10-30-27 requires that "[t]he consolidated amount of current and deferred tax expense for a group that files a consolidated tax return . . . be allocated among the members of the group when those members issue separate [company] financial statements." The guidance does not, however, further state which entities would be considered "members" of the group when an entity is determining whether taxes should be allocated to a given entity. For example, the guidance does not specify whether taxes should be allocated to nontaxable entities (e.g., a disregarded single member LLC (SMLLC) that passes income through to the owner of the entity for tax purposes and is not severally liable for the related taxes of its owner).
Because stakeholders indicated that the current guidance is unclear, the FASB proposes to amend ASC 740-10-30-27 to clarify that legal entities that are not subject to tax (e.g., certain partnerships and disregarded SMLLCs) would not be required to allocate amounts of consolidated current and deferred taxes in their separate financial statements. An entity can, however, elect to allocate taxes to legal entities that are not subject to tax and disregarded by the taxing authority. In addition, the Board proposes to add to ASC 740-10-50-17A a requirement that an entity that is not subject to tax must affirmatively disclose that it has elected to allocate amounts of consolidated current and deferred taxes in its separate financial statements.
In paragraph BC12 of the proposed ASU, the FASB notes one reason to allow this policy election for entities not subject to tax and disregarded by the taxing authority is that for business reasons, some entities (e.g., certain rate-regulated entities or entities with cost-plus revenue arrangements) may want to include an allocation of the tax amounts incurred by the consolidating parent entity as a result of transactions generated by the entity not subject to tax. However, the FASB notes that it would also be acceptable to exclude such tax allocations from an entity not subject to tax because (1) exclusion would appropriately reflect the economics of the entity (i.e., for tax purposes, the income is passed through to the owner of the entity, and the entity is not severally liable for the taxes of its owner) and (2) any tax liability recognized may not "meet the conceptual definition of a liability."
The FASB proposes that these amendments should be applied retrospectively.
The proposed policy election to allocate taxes to legal entities that are not subject to tax and disregarded by the taxing authority would allow the inclusion of a tax provision in the separate financial statements of a SMLLC (a disregarded entity for tax) but not in the financial statements of a partnership (a regarded entity for tax).
Intraperiod Tax Allocation Exception to Incremental Approach
Under current U.S. GAAP, an entity should determine the tax effect of income from continuing operations without considering the tax effect of items that are not included in continuing operations, such as discontinued operations or other comprehensive income. An exception to this approach is described in ASC 740-20-45-7, which requires that "all items . . . be considered in determining the amount of tax benefit that results from a loss from continuing operations." This exception applies only when there is a current-period loss from continuing operations.
Stakeholders provided feedback on the difficulty of applying this exception, which they noted (1) was often overlooked, (2) provides little perceived benefit to users of financial statements, and (3) is applied inconsistently in practice. On the basis of this feedback, the proposed ASU removes the exception in ASC 740-20-45-7. The FASB notes that removal of this exception "would reduce the cost of applying Topic 740, while not significantly altering the information provided to users of financial statements." In addition, the proposed ASU provides related amendments to the illustrative example in ASC 740-20-55-10 through 55-14 to conform with the removal of the exception in ASC 740-20-45-7.
Ownership Changes in Investments — Changes From a Subsidiary to an Equity Method Investment
ASC 740-30-25-15 provides guidance on situations in which an investment in common stock of a subsidiary changes so that it is no longer considered a subsidiary (e.g., the extent of ownership in the investment changes so that it becomes an equity method investment). If the parent entity did not previously recognize income taxes on its undistributed earnings because of the exception in ASC 740-30-25-18(a) (i.e., because of an assertion of indefinite reinvestment), the current requirement under U.S. GAAP that no deferred taxes be recognized on that portion of the basis difference until it becomes apparent that such undistributed earnings will be remitted (i.e., deferred taxes are not automatically recognized) applies. This represents an exception to the general principle for accounting for outside basis differences of equity method investments.
The FASB notes that "this exception increases the cost and complexity of applying Topic 740" because it essentially requires an entity to bifurcate its outside basis difference in the investment and account for the components separately. The original outside basis difference that existed when the subsidiary becomes an equity method investment is "frozen"; however, subsequent changes in the outside basis difference would be recognized separately. The FASB proposes to remove the exception in ASC 740-30-25-15 that restricts recognition of a DTL on the portion of the outside basis difference that existed before the subsidiary became an equity method investment. Accordingly, an entity would need to recognize current tax expense to recognize a DTL related to the equity method investment when the subsidiary becomes an equity method investment. This guidance would create consistency with current U.S. GAAP that disallows an equity method investor from asserting indefinite reinvestment of earnings to avoid recording deferred taxes on its outside basis differences.
The Board proposes that entities should apply these amendments by using a modified retrospective approach, which would require recognizing deferred taxes as of the beginning of the period of adoption, with a cumulative-effect adjustment to retained earnings.
Ownership Changes in Investments — Changes From an Investment to a Subsidiary
ASC 740-30-25-16 provides guidance on situations in which a foreign equity method investment becomes a subsidiary. This guidance states that the DTL previously recognized for a foreign investment cannot be derecognized when the investment becomes a subsidiary unless dividends received from the subsidiary exceed earnings from the subsidiary after the date it became a subsidiary. This is this case regardless of whether an exception under ASC 740-30-25-18(a) applies.
In a manner similar to its observations related to ASC 740-30-25-15 above, the FASB notes that this requirement increases the cost and complexity of applying ASC 740 because it essentially requires an entity to bifurcate its outside basis difference in the subsidiary and account for the components separately. This complicates the accounting for investments and foreign subsidiaries and reduces comparability across entities (i.e., some of a reporting entity's subsidiaries may not be eligible to apply the exception simply because of the nature of the investment before it became a subsidiary).
To decrease the complexity of applying ASC 740 and increase the usefulness of information for financial statement users, the FASB proposes to remove the exception in ASC 740-30-25-16 that freezes the DTL on the outside basis difference that existed before the investment became a subsidiary. Accordingly, an entity may need to reverse a DTL and recognize a tax benefit if it asserts indefinite reinvestment of earnings of the subsidiary. This treatment results in consistency among all of the entity's subsidiaries for which indefinite reinvestment is asserted.
The Board proposes that entities should apply these amendments by using a modified retrospective approach, which would require removing deferred liabilities as of the beginning of the period of adoption, with a cumulative-effect adjustment to retained earnings.
Interim Period Accounting for Enacted Changes in Tax Law
Stakeholder feedback indicated that the guidance on recognizing the income tax effects of an enacted change in tax law in an interim period is unclear. More specifically, ASC 740-10 requires that the tax effect of a change in tax law or rates on deferred tax accounts and taxes payable or refundable for prior years be recognized in the period that includes the enactment date. ASC 740-270-25-5, however, states that the effect of a change in tax law or rates on taxes currently payable or refundable for the current year is recorded after the effective date and no earlier than the enactment date. Because the guidance in ASC 740-270-25-5 appears inconsistent with that in ASC 740-10, diversity in practice has developed.
As a result, to reduce the cost and complexity of applying ASC 740, the FASB proposes to amend ASC 740-270-25-5 to require that the effects of an enacted change in tax law be reflected in the computation of the annual effective tax rate (AETR) in the first interim period that includes the enactment date of the new legislation. In addition, the example in ASC 740-270-55-44 through 55-49 will also be amended to reflect the change.
Year-to-Date Loss Limitation in Interim Period Tax Accounting
Under the interim period income tax model, an entity is generally required to calculate its best estimate of the AETR for the full fiscal year at the end of each interim reporting period and to use that rate to calculate income taxes on a year-to-date basis. ASC 740-270-30-28 provides additional guidance for situations in which an entity incurs a loss on a year-to-date basis that exceeds the anticipated loss for the year. In these situations, the income tax benefit is limited to the income tax benefit that would exist on the basis of the year-to-date loss. This represents an exception to the general guidance in ASC 740-270.
Stakeholders provided mixed feedback on the usefulness of the exception and the outcomes it yields. However, stakeholders acknowledged that application of this exception is complex and prone to errors. The FASB proposes to remove the exception in ASC 740-270-30-28 to reduce the cost and complexity of applying ASC 740. The FASB further notes that removal of the exception would not significantly affect the information provided to users of financial statements. In paragraph BC25 of the proposed ASU, the Board acknowledges that removal of the exception could result in recognition of tax benefits in an interim period that exceed the tax benefits that would be received on the basis of the actual year-to-date loss. However, the FASB further notes that the informational benefit to financial statement users of limiting the tax benefits in the interim period would not outweigh the costs to preparers.
Codification Improvements
The proposed ASU would make two minor improvements to the Codification topics discussed below.
Income Statement Presentation of Tax Benefits of Tax-Deductible Dividends
Once effective for a reporting entity, ASU 2016-093 will amend ASC 718-740-45-7 to state that "[t]he tax benefit of tax-deductible dividends on allocated and unallocated employee stock ownership plan shares shall be recognized in the income statement" (emphasis added). ASC 718-740-45-7, before the adoption of ASU 2016-09, states that the relevant tax benefit should be recognized in income taxes allocated to continuing operations. Other Codification topics that address this issue use the language in ASC 718-740-45-7 before the adoption of ASU 2016-09. The FASB proposes to change the phrase "recognized in the income statement" to "recognized in income taxes allocated to continuing operations" (i.e., the phrase that was used before the adoption of ASU 2016-09) to clarify where income tax benefits related to tax-deductible dividends should be presented in the income statement.
Impairment of Investment in Qualified Affordable Housing Projects Accounted for Under the Equity Method
ASC 323-740-55-8 includes an example of the accounting for an investment in a qualified affordable housing project under the equity method. The example indicates that the investment becomes impaired in year 9 and that impairment is measured on the basis of the remaining tax credits allocable to the investor; however, the impairment assessment (specifically, the year in which the impairment occurs) is incorrect on the basis of the revised facts that were used when the example was amended in ASU 2014-01.4 The FASB decided that the example in ASC 323-740-55-8 is not necessary because a more relevant and useful example already exists in the topic. Therefore, the FASB proposes to delete ASC 323-740-55-8.
After receiving feedback from the stakeholders, the FASB will determine the effective date of the proposed amendments and whether early adoption should be permitted. Comments on the proposed ASU are due by June 28, 2019.
FASB Proposed Accounting Standards Update (ASU), Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte's "Titles of Topics and Subtopics in the FASB Accounting Standards Codification."
FASB Accounting Standards Update No. 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting.
FASB Accounting Standards Update No. 2014-01, Investments — Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects — a consensus of the FASB Emerging Issues Task Force.
Heads Up is prepared by members of Deloitte's National Office as developments warrant. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.
The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances.
As used in this document, "Deloitte" means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Copyright © 2021 Deloitte Development LLC. All rights reserved.


The Live Turtle & Tortoise Museum is a sanctuary wholly dedicated to dozens of reptile species, most notably turtles and tortoises.
This mini zoo is a unique attraction, not just because of its location in the Chinese Garden, but also because it hosts a number of rare reptiles.
If you are looking for a tranquil location to escape to and learn more about the world of these amazing reptiles, then this live museum is the place to be. Fans of these creatures will be fascinated to learn that the museum has more than 50 species of turtles and tortoises. What began as a private collection has, over the years, grown to be included in the Guinness Book of World Records as the place with the highest number of turtles and tortoises.
Start your tour of this museum with a visit to the different tanks located close to the entrance. The main difference between turtles and tortoises, for those who are not aware, is that tortoises live on dry land while turtles typically live in water. It is amazing to learn about the different types of these reptiles.
These range from the ubiquitous African Turtle, to the peculiar-looking pig nose turtle and even the snake neck turtle. Look out for the alligator snapping turtle, a pre-historic looking creature whose beak-like jaws, spiked shell and scaled tail earns it the title of most dangerous turtle!
In addition to viewing the turtles and tortoises in their environment, there is also the option of feeding them. Vegetable feeds are available onsite at The Live Turtle & Tortoise Museum for just $2 per stack. The kids will particularly be excited about feeding the turtles and watching them come to the surface of the water.
In addition to the reptiles, it is also pretty interesting to check out the sculptures that dot the museum. The laughing monks particularly stand out, and there is a merlion on location, perhaps a tribute to Singapore's most iconic symbols.
The Live Turtle & Tortoise Museum is located within the Chinese Gardens, and remains open daily from 10am to 7pm. The museum is a 5-minute walk from the Chinese Garden MRT Station.


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Q: java.lang.NullPointerException on converter app I'm currently creating a live currency converter app with API calls, but whenever I click the Button to convert the currency, my app crashes and I get this line:
java.lang.NullPointerException: Attempt to invoke virtual method 'com.google.gson.JsonObject com.google.gson.JsonObject.getAsJsonObject(java.lang.String)' on a null object reference
        at com.example.converterproject.MoneyActivity$1$1.onResponse(MoneyActivity.java:70)

Here's some of the code I wrote:
MoneyButton.setOnClickListener(new View.OnClickListener() {

        @Override
        public void onClick(View v) {
            RetrofitInterface retrofitInterface = RetrofitBuilder.getRetrofitInstance().create(RetrofitInterface.class);
            Call<JsonObject> call = retrofitInterface.getExchangeCurrency(MoneyTo.getSelectedItem().toString());
            call.enqueue(new Callback<JsonObject>() {
                @Override
                public void onResponse(Call<JsonObject> call, Response<JsonObject> response) {
                    JsonObject res = response.body();
                    JsonObject rates = res.getAsJsonObject("rates");
                    double currency = Double.valueOf(MoneyEd.getText().toString());
                    double multiplier = Double.valueOf(rates.get(MoneyFrom.getSelectedItem().toString()).toString());
                    double result = currency * multiplier;
                    MoneyTextView.setText(String.valueOf(result));

                }

                @Override
                public void onFailure(Call<JsonObject> call, Throwable t) {

                }
            });
        }
    });

So apparently JsonObject rates = res.getAsJsonObject("rates"); is the line that's causing the problem. I really don't know how to fix this so I would be very grateful for some help

A: it's appear your response is JsonObject and you don't need to get res which is JsonObject => JsonObject res = response.body(); as JsonObject.
so if you remove this line
 JsonObject rates = res.getAsJsonObject("rates");

and use res instead. I think this will work.

redpajama_set_name: RedPajamaStackExchange


Life is full of waiting—we can't escape it. We find ourselves in the middle of it every day—waiting on a prognosis to be given…a verdict to be reached…a promotion to be announced. And in these seasons of waiting that anxiety, desperation and hopelessness creep in.
Waiting Here For You takes us through the advent—the season of waiting. In it we see the story of the coming of Jesus. It teaches us that waiting is the means God often uses to carry his plans in our lives. And it brings us back to the truth that our waiting is never wasted when we are waiting on God.
Only available at Passion Resources & Family Christian.
"While we are waiting on God we are waiting with God. God is there the whole time."


Junk Art was first released last year, 2016, bringing its unique gameplay to board gamers' tables. The components were wooden in the original, which some had complained warped over time and extensive use. Junk Art has now been re-released with plastic components and it is this new version this review will focus on. The box is full with 60 odd, peculiar shapes, split equally into 4 coloured sets, ready to be balanced and tumble over. However, is Junk Art balanced brilliance or is it just junk? Let's find out!
As the base rules go there isn't exactly many. As a basis for a standard game the rules state that everyone gets a starting base. Next, the odd colourful shapes are piled up in the middle of the table, within reach of everyone. Finally, when placing pieces of junk players are unable to touch/move previously placed pieces on their structure with their hands. Players will be glad to know that prodding with new junk piece is perfectly within the rules, just no hands! General concepts are there, such as parts falling off, but the rest is dependent on the city card in play.
The cities cards are used to give variations to the basic rules of Junk Art, give victory conditions and almost more importantly set the parameters of how to lose or get eliminated from the round. Some cities represent minor tweaks from others with a limit to the number of pieces falling. On the other hand, a few completely change the way the game is played. Montreal for instance has players actively changing places around the table periodically, certainly a more active game than the norm.
My current favourite has been the city of Paris. Unlike other cities, aside from Pisa, players put aside their individual player bases, replacing them with a single central base. Players still have the standard bits falling off the structure limit but as it's not just you building the structure you never know quite want you'll be balancing on next. This shakes things up with players often going for more riskier balancing of pieces in a hope of making things a lot harder for a subsequent player.
These unique rulesets help add replayability into the game and will guarantee, to some extent, the longevity of Junk Art's gaming shelf position. Spare city cards are even included to allow players to create and note down their own wacky rulesets. While each of the cities are playable with the player count range of 2 – 6 there are some which significantly benefit from either higher or lower player counts. The city of Paris as mentioned above uses one central base which is perfect for when the player count is at max. One central structure helps to keep players engaged even when it isn't their turn. Conversely, this is also the case for cities where players must simultaneously do actions. When there is a turn order and players go one at a time the downtime can occasionally slow the pace of the game down with lots of players. Even then things don't get slow enough for lulls in the balancing action.
Alongside the tweaking of rules comes different win conditions. Monaco and Indianapolis both offer bonus points for the tallest structure making players have multiple objectives. Some of these scorings seem to suit lower player counts, with everyone bar the loser gaining points. This can feel a bit of a victimisation exercise when 5 players gain points but the one "loser" doesn't. This just seems slightly outside of the fun natured, light-hearted gameplay that Junk Art promotes.
The big change for this release is that the game pieces that you'll be balancing and making structures from are plastic. This should substantially increase the durability of the pieces, avoiding the warping issues experienced by some owning the wooden edition. Wood vs. plastic is naturally a personal opinion. Material preferences aside, the gameplay is completely the same. The best bit for gamers is that it seems this new version will be a good amount cheaper than the wooden version. Making it more affordable, enabling more to get in on the experience.
For gamers whom already own Flick 'em Up there is a special city (Nashville), kind of like a mini expansion, included just for you. While I don't personally fall into this category, leaving a few cards in the box currently useless to me, I do enjoy the concept. Pretzel Games have clearly used this as a way of rewarding loyal customers and at the end of the day it would have to come in one of the game boxes so why not this one?
The closest comparison to more mainstream games I can fathom is the latter part of a Jenga game. Feelings of panic and tension when placing a removed brick onto of the wobbly structure is the feeling that Junk Art is built upon and it thrives as a result. Feelings of being unsure whether a crazy balance of this random odd shape, rather than perfect cuboids, will pay off, resulting in you surviving another turn, flow through the game. They will affect each and every player turning normally steady hands into shaking and praying hands. Junk Art truly captures this tension and builds a must-experience game around it.
Junk Art has, in no time at all, become one of my go to gathering/party games to grab down off the shelf and get to the table. Whether drink is involved or not Junk Art manages to guarantee laughs, pointing, exclaiming and a few good clattering of pieces bouncing across the table. You'll see friends and family members begging others not to receive specific shapes, whilst carefully deciding how to best screw over the next player. Fun is well and truly at the core of Junk Art and there nothing to stop people playing! The simplicity of the rules enables anyone to intuitively pick up the game and play from the get go so you have no excuse for not, at the very least, trying Junk Art at your local board game café.


Welcome to the Redland First Class Learning Maths & English Tuition Centre. Rachel Holdom, study centre manager, has been running highly successful after-school maths and English classes for over 22 years (12 years Kumon). The FCL programme follows the UK National Curriculum and supports children in the local community with both maths and English tuition.
Students of all ages attend our tuition centre held at Westbury Park Methodist Church Hall in Redland on a Tuesday from 15:30-17:30 and are in the class for around 30 minutes per subject. They are then set homework of 10-15 minutes per day, practising what they have learnt in the class to ensure mastery and fluency at each step. We cater for learners from reception in primary and preparing for SATS, through to secondary school and the GCSE exams. The FCL tutoring programme is also being run in many schools throughout the UK.
Through individualised programmes of daily worksheets, our expert tutors support your child's learning in maths, English or both subjects together in order to help with their school studies, build confidence and develop independent learning skills, something that is extremely important in today's busy classrooms in schools.
Once you decide that you would like your child to start, there is a registration fee of £30 and the monthly fees are £60 per month for the first subject and £55 for a second subject. Sibling fees are £55 per month.


The release of Visual Studio 2008 updates C# to version, 3.0, with several key language enhancements and LINQ support. Part Two of this series will walk you through C#'s new LINQ support features and other time-saving enhancements.
In C# 2.0, you dealt with the concept of partial classes, in which the definition of a class could be split into two. In C# 3.0, this concept is extended to methods: partial methods. To see how partial methods work, consider the following example.
Now, suppose you want to allow users of this partial class to optionally log the email address of each contact when its Email property is set. In this case, you can define a partial method called LogEmail(), as shown in Listing 1.
But what if there's no implementation of the LogEmail() method? In that case, the compiler simply removes the call to this method and, thus, there is no change to your code.
Partial methods are useful when you are dealing with generated code. For example, suppose the Contact class is generated by a code generator. The signature of the partial method is defined in the class, but the implementation is totally up to you to decide if you need to.
They must begin with the partial keyword and the method must return void.
They can have ref parameters but not out parameters.
They are implicitly private and, therefore, cannot be virtual.
They cannot be extern, because the presence of the body determines whether they are defining or implementing.
They can have static and unsafe modifiers.
They can be generic; constraints are put on the defining partial method declaration, and may optionally be repeated on the implementing declaration.
Parameter and type parameter names do not have to be the same in the implementing declaration as in the defining declaration.
They cannot make a delegate to a partial method.
Now that you've learned about all the new features available in C# 3.0, I hope they can help save you time and hassle in your next project.


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Additional Strides Made at Tenth Trans-Pacific Partnership (TPP) Round
Ambassador Kirk Announces Results of Annual Presidential African Growth and Opportunity Act Eligibility Review
Ambassador Kirk Announces U.S. Win in WTO Dispute Challenging Philippine Excise Taxes on Distilled Spirits
At 8th WTO Ministerial Conference, United States Urges Continued Work on Fisheries Subsidies
Press Office Week Ahead for December 11-18, 2011
Press Office Week Ahead for December 4-10, 2011
Readout of Bilateral Meeting Between USTR Ron Kirk and Australian Trade Minister Craig Emerson
Readout of Bilateral Meeting Between USTR Ron Kirk and Dr. Mahmoud Eisa, Egyptian Minister of Industry and Foreign Trade
Statement by U.S. Trade Representative Ron Kirk in Response to EU Compliance Offer in WTO Airbus Ruling
Statement from U.S. Trade Representative Ron Kirk Regarding the 8th WTO Ministerial Conference
The United States Challenges EU Non-Compliance in WTO Airbus Ruling
To Protect American Jobs, United States Announces Next Step in Dispute Against China
U.S. Trade Representative Kirk to Arrive in Geneva for 8th WTO Ministerial Conference
U.S. Trade Representative Kirk Welcomes Invitation to Russia to Join the World Trade Organization
U.S. Trade Representative Ron Kirk, Japanese Minister of Foreign Affairs Koichiro Gemba Discuss Trade Issues
United States Announces New Initiatives to Boost Trade, Investment for Least-Developed Country Members of World Trade Organizati
United States Welcomes Opportunities for U.S. Suppliers Under Newly Revised WTO Government Procurement Agreement
United States, Rwanda Ratify Bilateral Investment Treaty
United States, "Cotton Four" Countries Celebrate New U.S. Cotton Initiatives, Continued Partnership at 8th WTO Ministerial Confe
Update on Implementation of Free Trade Agreements with Korea, Colombia, and Panama
Update on Implementation of Trade Agreements with Korea, Colombia, and Panama
USTR Announces Outcome of Generalized System of Preferences Review
USTR Announces Results of Special 301 Review of Notorious Markets
USTR Press Office Week Ahead: January 2 - January 6, 2012
USTR Release of the 2011 Report to Congress on China's WTO Compliance
United States-Afghanistan Trade and Investment Framework Agreement (TIFA) Council Meeting
Washington, D.C. – United States Trade Representative Ron Kirk announced today that the World Trade Organization (WTO) Appellate Body agreed with the United States that Philippine excise taxes on imported distilled spirits were discriminatory and inconsistent with the Philippines' WTO obligations. The Appellate Body affirmed similar findings made by a WTO panel earlier this year. The Philippines imposes taxes on imported distilled spirits, such as whiskey and gin, at significantly higher rates than on domestic distilled spirits.
"This is an important victory for American distilled spirits producers and workers," said Ambassador Kirk. "The Philippine tax system for these products is discriminatory, plain and simple. Today's Appellate Body Report affirms the decisive U.S. victory in this dispute. We urge the Philippine government to comply swiftly with the Panel and Appellate Body findings and eliminate the discriminatory treatment of imported distilled spirits in its market."
Between 2006 and 2010, U.S. distilled spirits exports worldwide averaged more than $1 billion per year, making the United States one of the world's largest exporters of spirits. According to industry figures, the U.S. distilled spirits industry contributed to more than $113 billion dollars of economic activity and over 1.2 million jobs in 2007.
The Philippines imposes different tax rates on distilled spirits depending on the product from which the spirit is distilled. Its tax rates on distilled spirits made from materials that are typically produced in the Philippines, such as sugar and palm, are generally low. However, imported distilled spirits are taxed at rates from approximately ten to forty times higher than those applied to domestic products. In the Philippines, producers use domestic materials, such as sugar, to create a variety of different distilled spirits, including whiskey, brandy, gin, vodka, and tequila. These distilled spirits compete with U.S. imports of the same spirits made from other materials, such as whiskey distilled from wheat.
The WTO generally bars its Members from discriminating between imported and domestic products in their tax regimes. The United States brought two legal claims against the Philippines' measures, and prevailed on both. On August 15, 2011, the Panel found that the Philippines applies higher taxes to imported distilled spirits than to "like" or "directly competitive or substitutable" domestic distilled spirits, in violation of the first and second sentences of Article III:2 of GATT 1994.
The Philippines appealed both of these findings. A hearing was held before the WTO Appellate Body in Geneva on October 25-26, 2011, and the report addressing the Philippines' appeal was issued today. In its report, the Appellate Body upheld the Panel's conclusions on both the U.S. claims. It confirmed that the Philippines' measures are inconsistent with both the first and second sentences of Article III:2 of GATT 1994.

redpajama_set_name: RedPajamaCommonCrawl


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Can't final year exams be MCQ, assignment based: HC asks UGC
Jul. 22, 2020 Updated 05:15 pm. IST
New Delhi: The Delhi High Court has asked the University Grants Commission (UGC) to clarify if the examinations for the final year students can be Multiple Choice Questions (MCQs), presentation or assignment based instead of typical long format papers.
A single judge bench of the high court presided by Justice Prathiba M Singh while listing the matter for further hearing on Friday post lunch asked the UGC to consider and state whether the options of MCQ, assignments, presentation etc are available to final year students.
The court observed that unlike other universities across the globe, the Delhi University has not been helping its students.
The court was hearing petitions challenging Delhi University's decision to hold Open Book Examination (OBE) for final year undergraduate courses which will be in long form exams.
During the course of the hearing, the UGC appraised the court that guidelines do not permit internal assessment for evaluating final year students as it puts the credibility of the system at risk. "Graduating people on the basis of their past performance is not an option," the counsel for the UGC said.
The UGC said that if students take assignments home, the sanctity of exams would not be maintained as there would be a chance of cheating.
To which the court responded, "At the end of the day, percentage of people who would cheat would be minimal. People, who would cheat, can do so even in hard exams. Three hours is not.. Open Book Exam (OBE) has so many problems."
Last week, Delhi University agreed before a separate bench of the Delhi High Court to conduct the final year examinations through the Online Open Book Examination (OBE) mode from August 10.
The advancement of dates came after a division bench of the high court presided by Justices Hima Kohli and Subromonium Prasad asked the varsity to expedite the examination process.
"Wrap it up fast, the more you delay the exams, the lesser career options would be there with the students," the bench said.
It has also asked the varsity to file an affidavit mentioning the detailed timeline for the declaration of results and conducting physical examination for those students who could not appear in open book examination.
The court's request and direction came after the varsity in an affidavit filed on Monday had submitted that the open book examinations will be conducted from August 17 to September 8.
Initially, the varsity had announced that the online Open Book Examination (OBE) would commence from July 1, which was later postponed by the varsity to July 10. The university has now postponed the same till August 15 without giving a specific date when they would take place.
Tags: educationexam
Work-from-home relaxation for IT, BPO firms extended till Dec 31


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Education / Teaching / Learning
Brain Research and a Brain Friendly (Compatible) Term Paper
Pages: 8 (2678 words) · Bibliography Sources: ≈ 18 · File: .docx · Level: College Senior · Topic: Teaching
Brain Research and a Brain Friendly (Compatible) Classroom
Review of the Relevant Literature
This chapter reviews the peer-reviewed and scholarly literature concerning recent brain research findings and its sources over the past 10-15 years. Following an overview of the subject, a discussion about the "critical periods" in a child's brain development will show that there is powerful new evidence from neuroscience that the early years of development set the base for competence and coping skills that affect learning, behavior and health throughout life. The findings from this research could be used to enhance or better yet enrich how to better develop the minds so that learning can be maximized in the classroom.
Background and Overview.
The nation's schools are struggling to meet the needs of their students in a dynamic and increasingly competitive globalized marketplace today (Reis, Colbert & Hebert, 2005). Although researchers have learned a great deal from psychological research that is relevant to teaching and learning, much remains unknown about how the brain functions and learns (Bruer, 1999). Educators such as Stanley I. Greenspan (2000) point out, though, that humans typically experienced a "window" of learning opportunity during their early years that cannot be replaced once it has been passed. For instance, in her essay, "Evaluating 'Brain-Based' Curricular Claims," Bergen (2002) reports that: "Catalogs for educational products now tout the links between the products and specific areas of brain development, and parents are urged to buy many products purporting to stimulate development of certain skills during early 'critical periods' for children's brains" (p. 376). While this early window of learning opportunity has been widely reported in the media and scholarly literature, the fundamental approaches to brain-based education have been increasingly applied to middle childhood and adolescent education environments as well (Bergen, 2002). This point is also made by Davis, Marshall and Puckett (1999) who report that, "Emerging information on how the young child's brain develops is exciting professionals and illuminating the field of early care and education. Young children have become the focus of long-awaited and much-needed attention from scientific researchers, educators, politicians, and the media" (p. 8). Given this setting, then, it is little wonder that researchers have been increasingly investigating the connection between learning and how the brain works.
In their book, Practical Approaches to Using Learning Styles in Higher Education, Dunn and Griggs (2000) report that people have such unique patterns for learning new and difficult information that "it is hard to judge accurately how to teach anything academically challenging without first identifying how each student learns" (p. 19). Once a student's learning style has been identified, though, educators can develop appropriate processing approach (es), method(s), and sequence(s) of perceptual exposures to resources that are likely to make learning relatively comfortable for everyone involved (Dunn & Griggs, 2000). Educators who support this approach have adopted a brain-based approach to learning, a technique that is not without its detractors. For example, Morgan (1999) points out that, "The most recent discussions concerning human knowledge acquisition come from neuroscience. Studies on monkeys and cats have been reported by educators with limited knowledge of neuroscience. This has led to leaps in logic and inappropriate interpretation of the findings" (p. 222). The brain-based approach to learning and its underlying theories are discussed further below.
Brain-Based Learning Techniques.
According to Chance (2001), the fundamental assumptions behind brain-based education are that research in neuroscience should serve as a guide to identifying effective instruction techniques. In this regard, Chance points out that, "Teachers try to change the brain every day. The more they know about how it learns, the more successful they can be" (p. 72). To date, researchers have determined that:
Complex environments produce smarter brains than do boring environments. Implications: provide lots of variety in classroom activities; offer students new challenges every day.
The brain requires sleep to clear out the neurochemical garbage that accumulates during the day and to solidify memories. Implications: encourage students to get plenty of sleep; provide naptime after lunch.
Experiencing high levels of stress for prolonged periods can destroy brain cells. Implications: reduce stress (no more pop quizzes); lead students in relaxation exercises (Chance, 2001, p. 72).
According to Bruer (1999), brain-based educators generally support progressive education reforms and denounce the "factory model of education" in which "experts create knowledge, teachers disseminate it, and students are graded on how much of it they can absorb and retain" (p. 648). In fact, one of the leading proponents of brain-based education theory, Eric Jensen, maintains that the key to improving students' ability to learn is directly related to creating the physical framework required to think about things rationally in the first place: "The key to getting smarter," Jensen advises, "is growing more synaptic connections between brain cells and not losing existing connections. it's the connections that allow us to solve problems and figure things out" (Jensen, 1998, p. 15). By and large, brain-based educators also support a constructivist, active learning model in which students are actively engaged in learning and in guiding their own instruction (Bruer, 1999). Earlier, though, Breuer (1997) also criticized brain-based learning because "Brain science fascinates teachers and educators.... Educational applications of brain science might come eventually, but as of now neuroscience has little to offer teachers in terms of informing classroom practice" (p. 4).
Other scholars suggest that more research needs to be done before educators fully embrace all of the tenets of brain-based learning: "Human understanding of the brain is in its infancy, and much research needs to be done" (Blakemore, 2003, p. 22). Davis (2000) points out that although some educational theorists such as Jensen have ventured their opinions concerning what brain research means to educational practice, there have been no studies to date to confirm the efficacy of these techniques. "Behavioral psychology has developed theories and practices separate from the neurological sciences," she says, and "Both fields have historically viewed the world in ways that are equally informative and knowledgeable; at this time, however, there have been no studies that directly connect these fields" (Davis, p. 100). In this regard, Bruer (1999) noted that is has been only recently that cognitive neuroscientists began investigating how "neural hardware might run our mental software" (p. 650). While studies still need to be conducted to link the following findings with the specific brain operations that are involved,
Jensen (2000) and Jensen and Dabney (2000) identified the following known beneficial effects of exercise on the human neurological system:
The number of capillaries increases around the neurons of the brain, thus facilitating an increase in blood and oxygen; this serves to improve the speed of recall;
Circulation is enhanced due to increased capillaries and the transport of more oxygen and nutrients to the brain;
Gross-motor repetitive movements stimulate the production of dopamine, a mood-enhancing neurotransmitter;
When some exercises are performed, endorphins are released and alertness increases;
The release of chemicals such as serotonin and dopamine reduces depression by as much as 50%;
Improving fitness levels create faster reaction times; and,
The production of the hormone NGF (nerve growth factor); this enhances brain function by stimulating the growth of nerve cells, may be triggered (cited in Blakemore, p. 24).
While Bruer does not agree with many of the conclusions reached by brain-based educators, the editors of Phi Delta Kappan responded to these criticisms by pointing out that Eric Jensen has been investigating brain-based learning for some time now and has developed a much more complex model of learning and thinking than Bruer and other critics have acknowledged. "That model shows how different parts of the brain and body work together on most tasks," they say, "how different portions of the brain can assume different primary functions in different individuals, and how PET (positron emission tomography) scans and other new techniques provide visual evidence about learning and thinking processes" (a challenge to brain-based educators, 1999, p. 254). In this regard, Jensen has reviewed a substantial amount of evidence from neuroscientists on brain-based learning and points out that today, "If a brain educator talks about a right-brained learner, he or she is referring to a code for certain learning or thinking preferences or talents not to any assumption that only one portion of the brain is being used. Valuable research on brain laterality continues, but up-to-date educators are not presenting yesterday's simplistic model" (a challenge to brain-based educators, 1999, p. 254). In fact, there have been some solid findings presented by Jensen that can be used to good effect without making any other substantive changes in teaching styles.
According to Gilbert (2002), researchers have determined that it is not control that makes a difference in learning capacity in people but rather merely having a sense of control over what happens. For example, in a classroom setting, this technique can consist of a simple and straightforward approach such as asking the class which project they want to do first. If this approach is used, Gilbert suggests, "You have not lost any of your overall control -- you are the one… [END OF PREVIEW]
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In today's high velocity supply chain world, companies are increasingly focusing on distribution methods that will drive efficiency and increase customer satisfaction. To achieve these goals, cross-docking has been pushed to the frontline of the distribution strategy.
Cross-docking, in short, is the shipment and receiving of goods by bypassing the storage facility. In the process of cutting out the need for a storage facility, inventory can move quickly from one end of the supply chain to the other. For all of its simplicity, cross-docking requires detailed planning and collaboration with partners. Companies require advance knowledge of product shipment and final destination of goods.
Cross-docking is used in a variety of strategies that include consolidating loads of less-that-truck load (LTL) carriers, consolidate loads from multiple suppliers and/or plants, deconsolidating orders, and preparing for shipping.
One of the key advantages of cross-docking is that companies are reducing their need for warehousing space, which reduces inventory holding cost. Cross-docking facilities are much cheaper to set up and run than warehouses and companies can save on the capital investment in warehouses.
Some of the biggest advantages for companies are transport related. Companies can achieve significant cost savings, by consolidating loads of LTL carriers. Pallets that are heading for the same destination are consolidated and staged by order sequence. Companies like Toyota have used this strategy to great effect. With the increased reliance on Just-in-Time (JIT), parts are being shipped at higher frequency and lower quantity.
The increased speed in the supply chain helps companies to reduce product cycle time and move product quickly and efficiently down or up the chain. As inventory is not kept in storage, companies require less stock. Many companies, however, do not start cross-docking primarily for cost reasons. They start to improve customer service. Today's customers require greater speed and are also more demanding. Companies should establish clear goals and be willing to test different options. For companies that want to streamline operations and increase the supply chain velocity, cross-docking may be the right solution.


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Leon Wolf (ur. 11 kwietnia 1883 w Szonychlu, zm. 8 marca 1968 w Cieszynie) – polski i czechosłowacki polityk i adwokat, poseł do parlamentu Czechosłowacji (1925–1929 i 1935–1939), senator V kadencji w II RP, działacz polski na Zaolziu w latach 1920–1938, członek Rady Narodowej Księstwa Cieszyńskiego w 1918 roku.

Życiorys

Młodość i wykształcenie
Pochodził z zamożnej katolickiej rodziny chłopskiej. Rozpoczął naukę w szkole w Szonychlu. Kolejnym etapem edukacji był rok edukacji w sześcioklasowej niemieckiej szkole ludowej w Boguminie Dworcu. W roku szkolnym 1896/1897 zaczął uczęszczać do Gimnazjum. Naukę ukończył w roku szkolnym 1903/1904. Po zdaniu matury wyruszył do Wiednia studiować prawo. W stolicy Austrii zaangażował się w działalność Polskiego Zrzeszenia Studentów "Znicz" jednoczącego polskich uczniów ze Śląska przebywających w Wiedniu. Brał udział w redagowaniu "Zarania". Opublikował opowiadania m.in. "Wrażenia cichej nocy" i "Niewolnik".

Na przełomie lat 1906–1907 był również słuchaczem Uniwersytetu Karola w Pradze, zetknął się tam z czeskimi środowiskami politycznymi i opanował język czeski w stopniu biegłym.

26 stycznia 1909 doktoryzował się z prawa, a 26 marca poślubił Austriaczkę Zofię Selinger, z którą miał trójkę dzieci: Wandę (1909), Aleksandrę (1912) i Leona (1918).

Po studiach podjął pracę jako koncypient w kancelarii adwokackiej we Frysztacie, z którym odtąd związał się na dłużej.

Prezes Związku Ślązaków Katolików
Po rozstrzygnięciu problemu przynależności Zaolzia na niekorzyść Polski w 1920 roku, pozostał w Czechosłowacji, gdzie przewodniczył regionalnemu oddziałowi Związku Polaków. 3 grudnia 1921 został wybrany prezesem Związkowi Ślązaków Katolików (ZŚlK). W tym samym miesiącu rozpoczął objazd gmin w powiecie frysztackim i czeskocieszyńskmi organizując spotkania i wiece zwłaszcza w okolicach Frysztatu.
Podczas wieców pojawiały się żądania oddania parafii zajętych przez czeskich księży. W 1922 nawiązał kontakt z działaczami którzy założyli Ligę Polsko-Słowacką. Domagał się powrotu do granic do stanu z października 1918 roku rozpisania wyborów i powrotu nauczycieli do pracy.

Poseł do sejmu Czechosłowacji
1 listopada PZL-R w odezwie "Ludu Śląski" wezwało głosowania na listę nr 10. Podczas kampanii wyborczej wziął udział w wiecu wyborczym w Sibicy. 8 listopada zrezygnował z prezesury Związku Polaków Katolików. W 15 listopada 1925 został wybrany na posła parlamentu Czechosłowacji. Przyłączył się do frakcji republikanów-agrariuszy jako hospitant. Początek kadencji poświęcił na spotkania z pozostałymi przedstawicielami kół poselskich. Pierwsze wystąpienie przed Czechosłowackim parlamentem poświęcił szkołom w czeskich gminach w których większość stanowili Polacy. 17 marca 1926 zabrał głos w debacie poselskiej na temat tekstu ustawy likwidacyjnej. W wystąpieniu poparł ideę zbliżenia obu krajów i poprawne współżycie Zaolzian z Czechami. Przypomniał sprawę niezałatwionych podań o obywatelstwo Czechosłowackie domagając się by otrzymanie liczyło się od dnia złożenia podania.

W 1935 ponownie wybrano go posłem – Związek Polaków zawarł wówczas sojusz wyborczy ze Słowacką Partią Narodową księdza Hlinki i Karpatorusinami.

8 października 1938 stał na czele komitetu witającego polskie wojska i reprezentantów państwa na Zaolziu, dzień później objął posadę starosty powiatu frysztackiego.

13 listopada 1938, po zrzeczeniu się przez Wolfa funkcji starosty na rzecz Ernesta Sembola, prezydent Ignacy Mościcki mianował go senatorem V kadencji. Jako marszałek senior przewodził 30 listopada 1938 pierwszym obradom ostatniego Senatu II RP. Swoje pierwsze wystąpienie poświęcił na przypomnienie krzywdy zaolziańskich emerytów.

2 września 1939 uczestniczył w ostatnim posiedzeniu Senatu V kadencji.

Był na tyle popularną na Śląsku postacią, że władze sanacyjne zdecydowały się w lutym 1939 na nazwanie jego imieniem ulicy we Frysztacie (przy której znajdował się dom rodziny Wolfów).

II wojna światowa
Po wejściu na tereny Śląska wojsk niemieckich Wolf ewakuował się wraz z częścią warstw rządzących do Włodzimierza Wołyńskiego, by po kilku tygodniach wrócić przez Lwów do centralnej Polski. Na parę miesięcy zamieszkał w Warszawie. 5 lutego 1940 był przesłuchiwany przez granatową policję. W grudniu 1943 razem z Jerzym Korzeniowskim uczestniczył w tworzeniu grupy osób odpowiedzialnych za wypracowanie postulatów terytorialnych względem Czechosłowacji. Po 1947, gdy stało się jasne, że Zaolzie znów przypadnie Czechosłowacji, zamieszkał na terenie polskiej części Śląska, w 1965 przeprowadził się ostatecznie do Cieszyna. Jego willę we Frysztacie władze czechosłowackie skonfiskowały, podjęły też starania o wydanie Wolfa jako zdrajcy ojczyzny.

PRL
20 października 1950 został aresztowany przez Urząd Bezpieczeństwa pod zarzutem "faszyzacji życia w przedwojennej Polsce". Podstawą do przedłużenia aresztu były dokumenty znalezione podczas rewizji. Został oskarżony o sianie nienawiści pomiędzy Polakami a Czechosłowakami. Po zaskarżeniu do wyroku do Sądu Najwyższego 22 listopada 1951 został uniewinniony. W 1960 podjął starania o zwrot domu we Frysztacie. Ze względu na wiek został zwolniony przez Ministerstwo Sprawiedliwości z funkcji notariusza. Po zabiegach ze strony ziomkostwa oraz córki otrzymał rentę specjalną. W listopadzie 1965 przeniósł się do córki Wandy do Cieszyna.

Zmarł w Cieszynie, pochowany został w grobowcu Halfarów na tamtejszym cmentarzu komunalnym (żoną Halfara, prezydenta Cieszyna, była jego córka Wanda).

Odznaczenia
 Krzyż Komandorski Orderu Odrodzenia Polski (1938)
 Złoty Wawrzyn Akademicki (1938)

Przypisy

Bibliografia

 Dariusz Miszewski, Aktywność polityczna mniejszości polskiej w Czechosłowacji 1920-1938, Adam Marszałek 2002

Czechosłowaccy posłowie do Zgromadzenia Narodowego
Członkowie Rady Narodowej Księstwa Cieszyńskiego
Ludzie związani z Karwiną
Odznaczeni Krzyżem Komandorskim Orderu Odrodzenia Polski (II Rzeczpospolita)
Odznaczeni Złotym Wawrzynem Akademickim
Politycy Obozu Zjednoczenia Narodowego
Polscy adwokaci
Polscy politycy w Czechosłowacji
Polscy posłowie do parlamentów państw obcych
Polskie ofiary represji stalinowskich
Senatorowie V kadencji (1938–1939)
Starostowie powiatowi II Rzeczypospolitej
Urodzeni w 1883
Zmarli w 1968

redpajama_set_name: RedPajamaWikipedia


Charles Kenny (born 1970) is an American economist, and senior fellow at the Center for Global Development.
With the global economy as turbulent as it has been lately, pessimism is popular, and short-term thinking is too. So, stepping into the public square to announce that foreign aid is important and effective can be lonely work.
But fortunately, Charles Kenny has done just that. Getting Better sheds light on the importance and effectiveness of foreign aid as a powerful tool to build broader global quality of life. Kenny shows that aid money can and does work. It improves people's lives and makes the world a better and safer place.
This page was last edited on 29 August 2015, at 22:24.


Spouse Cooperation. My wife lovingly agreed to the call. She looked me in the eyes and stated that she knew that this was God's call on my life and that she didn't want to miss out on God's great plan for our lives. That day is a day I will never forget.
Pastor Affirmation. Several pastors I respect affirmed my call. They told me that I had the gifting and making of a church planter and affirmed that I would be able to plant a successful church. They also said they would support the church plant in any way that they could. Those were very empowering days.
Team Formation. Six dear friends committed their lives to the call. When three different couples said they were all-in, when I could make them no promises at all, my heart was filled with joy. On those three separate days that each couple committed, I knew that God had already began to build His church.
What circumstances, experiences or incidences confirmed your "calling" into your vocation?


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DC Comics Exclusive Preview: LUCIFER #15 – Enter John Constantine, Hellblazer!
By Anthony Composto - EIC
Lucifer #15 hits your local comic book store on December 18th, but thanks to DC Comics, Monkeys Fighting Robots has an exclusive four-page preview for you.
About the issue:
Lucifer is hosting. With his new abode complete, the prince of darkness is throwing a nice little housewarming dinner party to break the place in. Invited are a collection of miserable individuals whose souls are the devil's to command. But when an uninvited guest by the name of John Constantine crashes the party, all hell breaks loose. Meanwhile: a horn is blown, a dead man is murdered, and a closet proves to be quite a bit more spacious than first expected.
The comic is by writer Dan Watters and artist Fernando Blanco, with colors by Dee Cunniffe and letters by Steve Wands. The cover is by Tiffany Turrill. Lucifer is part of the "Sandman Universe" line of comics, curated by Neil Gaiman, and centered largely on characters Gaiman co-created.
Issue #15 features fan-favorite John Constantine, who DC just recently folded into the Sandman line with Sandman Universe Presents Hellblazer #1.
Check out the Lucifer #15 preview below:
Are you reading DC Comics' Lucifer? Sound off in the comments!
Anthony Composto - EIC
Editor-in-Chief for Monkeys Fighting Robots. A lifelong fan of Spider-Man and the Mets, Anthony loves an underdog story. He earned his B.A. in English because of his love for words, and his MBA because of his need for cash. He considers comics to be The Great American Art Form, and loves horror movies, indie dramas, action/thrillers, and everything in between.
Review: RORSCHACH #4 and the Dangers of Cultism
DC Comics' Rorschach #4 is not an easy read. That's not because it's not good or clear. In fact, it's devastatingly clear. No, Rorschach #4 is hard to...
Review: BATMAN CATWOMAN #2 is an Inevitable Second Chapter
There's an aspect to DC Comics' Batman Catwoman #2 that might feel predictable. But that's because writer Tom King, artist Clay Mann, colorist Tomeu Morey and...


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New Fayette County Superintendent to Start August 1: Welcome Dr. Demetrus Liggins!
(Edited for redundancy and clarity, screen shot and PS added)
Welcome, Dr. Demetrus Liggins, who will begin his position as superintendent of Fayette County Public Schools on August 1st!
After a 5-month exhaustive search for new superintendent, Fayette County chose Dr. Liggins as our new superintendent two weeks ago.
He's got a proven track record, is quite the motivator, and apparently also well beloved at his former school system in Texas as a man of integrity - you can read more about his policy and philosophy his blog - HERE.
For the background history, our beloved superintendent, Dr. Emmanuel "Manny" Caulk, died suddenly in December (his aggressive cancer had returned).
Big shoes to fill, but but if anyone can do it, I've heard Dr. Liggins is the man for the job :)
Now, no, by the way - I'm not ignoring other current Fayette County Public School big news - and yes, it's true that FCPS's CFO, John White, has been fired.
I have to be careful, here, with my husband working at Central Office - but what I can say is that things are not always as they appear - and that it is my personal opinion that we now have a very strange school board, with one particularly vindictive and scary member - whom I believe the interim superintendent, as much as I love her - may be acquiescing too much to, trying to please and appease? ;)
In fact, because of the growing unnecessary political circus and possible legal fight over this CFO firing mess - may I just say that because of the uncharacteristically poor way that FCPS interim leadership handled this - what this looks like to outsiders-without-details versus reality?
For starters, as is painfully obvious from my blog, I'm a liberal Democrat - but I also am very fair, critically evaluate/independently think everything, and I can criticize my own when they deserve it, proving I'm definitely not brainwashed - and the individual person wearing the political hat plays a part, too.
Having said that, not only is it bad enough that our supposedly liberal school board is now all white - but there's one particularly vocal, hot-tempered, scary-vindictive male member of the school board that I refuse to claim as a fellow lib Dem lol.
In fact, it embarrasses me that this particular board member claims to be a liberal Democrat - because despite the political hat he wears and talking a good game to his constituents, it's become clear through his actions that he's not - in fact, he acts exactly like a Trumper, supporting a lot of Trump methodology and ideology.
It's also become very clear this board member is telling people of both parties what they want to hear, and just making a lot of noise to get attention/make a name for himself and gain power - including openly setting his sights on running for congress someday ;)
To be fair, unlike others I mention from FCPS, I've never met this school-board member, though I have heard private opinions from several people about him, on both political sides - and it's never positive - but as mentioned, I rarely make my opinions based on other people's opinions alone, as my experience with someone could be completely different from somebody else's experience.
Thus, everything I'm about to say about the aforementioned school board member (below) has been publicly reported by the Lexington Herald Leader, with direct quotes and often with accompanying videos ...
... specifically by Valarie Honeycutt-Spears, who maintains a remarkable ability to objectively still report "just the facts," without injecting her opinion or speculation in her articles in any way, in a press world that has otherwise forgotten how to do so.
In fact, as a quick aside, my grandfather trusted virtually no national press but Walter Kronkite, and locally, he only trusted Valarie Honeycutt-Spears from the Lexington Herald Leader ...
... and Sue Wylie from WLEX-18 who began the very popular shows "Noon Today" and "Your Government" (a show upon which Valarie later appeared, on the press panel, to ask questions).
Initially hired to do fluff pieces on fashion and light-hearted community events at noon, to "add a feminine touch" to the noon news program to draw in more female- housewife viewers, Sue quickly proved she was actually anchor material, thus becoming the very first full-fledged female anchorwoman in Kentucky, and the first woman allowed to to write, edit, and produce her own shows and material - dramatically changing the format to a noon news show from brief boring facts OR total fluff, creating a balance between the two that rivaled the nighttime local news (though this noon program has essentially since switched to mostly fluff pieces with overly giggly hosts).
In fact, at that time (1970s to 1990s), most central Kentuckians, male and female, watched the news at noon with Sue more than they watched the local evening news lol.
A big supporter of the UK School of Journalism, they have apparently since named a program in her honor? :)
And don't let the blond hair fool you, on either of them - they're both super sharp, professional women :)
Though very different styles, the reason my grandfather trusted these people is because they all have the same remarkable ability to just report the facts impartially, without ever giving away their own political opinion or speculating, and both are very gifted at asking fair, pointed questions to both sides.
Sue, (now retired) especially had an unflappable ability to smile, stay calm and professional, and often used humor to disarm guests, to ease tension, or distract them from tirades to stay focused/move along with time, regardless of whatever crazy sh*t just happened, or was said right in front of her face on "Your Government," in Kentucky:)
(Sue especially is an idol of mine, after I briefly toyed with the idea of perhaps going into broadcast journalism in college, but decided against it - I didn't have the stuff. And though I'm pretty fair, there's no way in heck I could remain that impartial, these days lol. Screenwriting was where I was headed instead, had I continued on the writing path :)
As for Valarie and the CFO circus, apparently, John filed an open records request through the Lexington Herald Leader to get the full details of what was written down about his firing and have them published.
(Uh oh - typically the only reason people do that, have written allegations against them posted publicly themselves is pending legal action for wrongful termination, but we don't know.)
If you know Valarie's work, at first, you might think there's nothing special to it, as she writes in simple, short, unembellished, six-or-seven word sentences, often leaving space between them, so as to be absolutely clear, as well as emphasize and punctuate certain facts or give the accused a chance to response to accusations, without adornment - which is very effective.
And there's a method to the order she puts the info in - for example, in her recent article on the CFO's firing, after Valarie posted the entire list of accusations made by FCPS interim leadership, which included THIS:
"A failure to inform the Superintendent of projected significant budget shortfalls due to decreases in funding in the areas of food service and pre-school."
She came down a space ... and then wrote THIS:
"In April, White told school board members that despite getting the millions in federal COVID stimulus money, Fayette schools would ultimately face a future budget deficit if the school board doesn't raise property taxes."
"The board has not committed to a higher rate. The stimulus money can not be used for daily district expenses and is earmarked only to ease problems caused by the coronavirus"
In doing so, Valarie's not only allowing both sides their say - but more importantly, pointing out that both of those things cannot be true - without actually saying so lol.
Most importantly, note how she casually added the link to her prior article written on that school board meeting where John gave them all warning, which she personally attended and reported on, just like, "Oh, by the way, here's a link to that meeting, where he said it, that I personally attended and reported on, if anyone's interested?"
And if you follow that link - you can clearly see there's actually a screenshot of that meeting where John warned them about budget shortfalls - with the acting interim superintendent and FCPS leadership clearly in attendance ...
HAHAHA - genius, Valarie!
Like I said, she's no dummy.
As for who's who, I'll just say ...
Two of the women on the screen are the interim superintendent and FCPS leadership - everyone else is a school-board member.
John, the fired CFO, is NOT on screen - he only piped in later, when addressed.
No, I'm NOT going to point out the aforementioned school board member or name him, but here's a hint - he's the guy who claims to be a liberal Democrat, but he looks like a stereotypical angry young Republican and spoiled brat ;)
Now - this is where that scary-vindictive board member comes in.
Back history, all of the following has all been publicly reported by press - the above-mentioned school board member has:
1) Threw literal temper tantrums and stormed out of public and press-only school board meetings or refused to vote, when he didn't get everyone in the room to vote his way, immediately.
2) Made repeated paranoid accusations without proof - particularly about both liberal Manny (deceased former superintendent) and conservative John (the fired CFO) - about supposed "lack of transparency." (However, again, IMO, more likely because both men refused to give in to his tantrums ;)
3) Pushed Manny to let the children return to school last fall, but Manny stood his ground and refused, stating it was too soon, preferring to err on the side of caution, to keep the children safe, until COVID numbers started to fall.
Number 3 resulted in a petition being passed around - of course led by the above-mentioned school-board member - to have Manny removed.
But when Manny died, of course, this person was all over the news and social media, acting like Manny was his best friend, leading memorials ;).
I laughed when I saw that guy do that - I mean, the gall of this guy.
Not even a shred of guilt or remorse, for all the extra stress and hell he'd put Manny through just before he died - in fact, acting like they were best friends all along.
And poor Valarie - how she can report all of this stuff without an inkling of personal opinion, shock, horror, disgust, or even a hint of sarcasm is beyond me - kudos, Girl.
(See, this is why I never would've made it in journalism lol :)
Back to the CFO situation - this is my personal opinion on the information I have thus far, as I see it, from the outside, and I'm going to shoot straight to both sides, neither of whom may like everything I say - knowing personally several of the parties involved, but without divulging confidential information told to me - and still giving as much legitimacy as I can to both perspectives.
First, on a personal note - we had become personal friends with John - and he knows very well that the reason we stopped communicating with him during COVID was due to his increasingly injecting off-the-deep-end support for conspiracy-theories into casual conversation - particularly regarding the COVID "hoax" and mask mandates at work - beliefs that he knew were opposite of ours, he'd been told many times, as well as that we didn't want to discuss them.
In fact, we tried to warn him, worrying that he may be delving too far into this conspiracy stuff, and that it was starting to affect both his mood and his interpersonal communication, both personally and professionally, and that if he didn't settle down, he could say something to the wrong person and this could happen - which he could then not later call "political targeting" and "cancel culture" - because it would be actually self-fulfilling prophecy.
In other words, his increasingly "swinging" demeanor between being non-communicative and increasingly open hostility over mask-wearing mandates was getting out of control - but at the same time, when it came to doing his job of managing the school budget well and putting the kids' needs first, he always did the right thing, IMO - he was one hell of a good CFO.
Because interestingly enough, as quoted by the Herald Leader above, it was conservative John who repeatedly asked the school board for school taxes to be raised, in order to cover COVID losses that state didn't cover, but the school board - led by the above mentioned "supposedly" fellow lib Dem asshat - repeatedly refused - and now that the CFO's predictions came true, just as he said - they fire him instead of commend him?!?
Huh???
Now, ain't THAT a kick in the head and a mind-bender - the conservative CFO said that state gov COVID money wasn't going to cover all of the shortfalls, so we'd have to raise school taxes to cover them - but the liberal school board said no - then tried to blame him for "not disclosing" budget shortfalls that he actually warned against/predicted, if they didn't take action.
Not only is that politically backwards, but especially interesting, because not only have I personally heard John say that myself, but at school board meetings and press articles - including what Valarie witnessed herself and stated in her last article - but okay :)
Considering this school-board member's attitude towards both Manny (a liberal) and John (a conservative), is it possible that this firing was more about a hot-headed school-board member's personal vendetta towards anyone that didn't cave to his temper tantrums, rather than John's job performance OR his politics?
It's possible, but who can say, it's likely multifaceted - but this is why I say, never say never, on either side of politics, despite what hat they wear, I'm telling ya.
Because the moment we put too much trust in one political side or the other is the moment some asshat out for his own glory will take advantage of that trust.
Sound familiar and like a certain former president we all know?
Check - only this person is supposedly on our political side, the Liberal/Democrat side :/
Yes, I believe firing the CFO was a grave mistake - the result of which I fear will only strengthen the former CFO's paranoia and political opinions about Democrats, and be misconstrued as "political targeting" and "cancel culture" instead of what it really likely is - mostly a personal vendetta by one scary-vindictive school-board member :(
See there, folks?
These things aren't always as simple as black/white or Republican/Democrat politics - they're often more complex than that, including many layers, individual personalities, and self-fulfilling prophecies involved, too - but the involved players will use those politics as cover/excuse, when it suits them ;)
As an interesting side note, we spoke to four people from Central Office today privately - who brought up this subject, we didn't.
I'll never tell names, but:
1) All four are liberal Democrats.
2) Mix of white and black.
3) Only one knew of John's politics and anti-mask stance.
Interestingly - all four brought up the subject, stating that John was wrongfully fired.
They also added "Manny never would've fired him" and the terms "railroaded" and "got the shaft" and "took the fall for the board's mistakes, which he actually tried to warn them against - this is SO wrong" were used.
Additionally, 3 out of the 4 mentioned the actual reason for his firing wasn't his job performance OR his politics, but likely interim leadership's fear of the above-mentioned board member, who targets the job anyone who does not cater to his temper tantrums.
They also mentioned a likely pending legal battle which FCPS could lose, as well as how both sides were likely now going to run to their political affiliations and press for support, though it isn't about political party or race - it's about internal politics and personal vendettas - mostly by that board member.
See? Unlike Trumpers, most of us liberals/Democrats actually DO mean it, when we say we want people treated equally and fairly under the law and to do the right thing - even when it's a Trumper, whom we know wouldn't do the same for us ;)
By Chrysalis at June 16, 2021
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Change the oil in your '94-'09 Kawasaki Ninja 500 to improve engine performance and longevity. Note that the process for changing the oil in this bike is the same as the previous generation, '87-'93, Kawasaki Ninja 500.
If your bike has a front lower cowling, you must remove it to perform the oil change.
Begin by locating the center stand peg. It is located behind the the left foot peg and just below the exhaust pipe.
Mount the bike and raise the kickstand.
Use your left foot to apply pressure to the center stand peg and rock the bike backwards onto the center stand.
If you have a fork and swing arm stand, you may use these to raise your bike instead of the center stand.
Locate the oil filter and 17 mm hex oil drain plug. The oil filter is facing forward off the front of the engine, along its center line. The oil drain plug is on the bottom of the engine, below the oil filter.
Place the oil drain pan under the oil drain plug and oil filter.
Always wear protective gloves and eyewear when working with motor oil. Be careful if your bike has been running recently as the engine and exhaust may be very hot. Keep rags or towels nearby to wipe up any spills.
Use a 17 mm box end wrench or socket to turn the oil drain plug counter-clockwise until you can turn it by hand.
Finish removing the oil drain plug by hand and allow the oil to drain. Loosening the oil fill cap either before or after removing the drain plug will help drain the oil faster.
Watch the draining oil for shiny specks. These specks may be metal flakes which could indicate a serious problem with your engine.
Remove the oil filter by turning it counter-clockwise by hand.
Place the oil filter in the oil drain pan with the threads facing down.
Once the draining oil has slowed to a drip, clean the area around the drain plug hole with a clean towel or rag and replace the oil drain plug.
Screw in the oil drain plug by hand, turning it clockwise as far as possible. Finish tightening the drain plug by using a 17 mm box end wrench or socket.
Wipe off all the oil from the engine's oil filter gasket face and threads using a clean rag or towel.
Place the threaded end of the oil filter onto the engine's oil filter threads, then turn the filter clockwise by hand until it is snug. Tightening the filter should require a moderate amount of your strength, but not all of it.
Remove the oil drain pan from under the bike.
Locate the oil filler cap. It is on the right side of the bike, on top of the clutch cover.
Remove the oil filler cap by turning it counter-clockwise until you can pull it away from the clutch cover.
Place a funnel in the oil filler hole.
Pour 3.6 quarts of 10W-40 motorcycle oil into the engine. Use one hand to stabilize the funnel to prevent spills.
Be sure to use motorcycle specific oil. There are special additives in these oils, that car oils don't have, for maintaining the bike's clutch and transmission.
Remove the funnel and place the oil filler cap back over the oil filler hole. Turn the cap clockwise until it is snug.
Rock the bike forward off of its center stand and hold it straight up and down.
Look at the oil level view port, located at the bottom of the clutch cover. The oil level should be between the two notches or completely full.
Be sure that you are not on an incline such as a drive way. The incline will give false oil level readings.
Add oil if the oil level is below the bottom notch.
Place the bike back on its kickstand.
Start the bike and check it for leaks. If there are leaks, shut the bike off and determine if the drain plug or filter need to be tightened, or if a part has been damaged.
After running the engine for a few minutes, let it cool down for at least an hour and re-check the oil level. If the oil level completely fills the oil level view port you will need to drain some of the oil. If the oil level is below the bottom notch you will need to add oil.
I dont know what year your bike is but mine is a 96 and it only takes 3 liters of of oil.
I am about to do an oil , and filter change on an old gpz500s I recently bought , and done up a little for the first time . Thanks for the tips I had done oil changes of course on various other bikes but just had a look as i do not have a manual book. A great read here , and very easy to follow. Thanks for editing the pictures etc.
Thank you so much for this. I am a complete noob with motorcycle mechanics, so this really helped me a lot.


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