NASA astronaut Anne McClain, attends her final exam at the Gagarin Cosmonauts' Training Centre outside Moscow on Nov. 14, 2018.
NASA astronaut Anne McClain reacts as her space suit is tested prior to the launch of the Soyuz MS-11 spacecraft on Dec. 3, 2018.
Russia's Soyuz MS-11 spacecraft carrying NASA astronaut Anne McClain blasts off on Dec. 3, 2018.
This is Lulu's log, stardate February 17, 2019, where we discuss matters of space, the stars and the universe.
GARCIA-NAVARRO: And today, we're actually going to take you out of this world and into space for an interview.
UNIDENTIFIED PERSON #1: Station, this is Houston ACR. Please stand by for a voice check from NPR.
GARCIA-NAVARRO: This interview is for all the grown-ups like me who once wanted to fly above the Earth and didn't make it and all the little kids today who want to try.
UNIDENTIFIED STUDENT: It's all the way out in space.
GARCIA-NAVARRO: Station, this is Lulu Garcia-Navarro at Georgetown Day School in Washington, D.C. Can you hear me?
ANNE MCCLAIN: I hear you just fine. Good day to you.
GARCIA-NAVARRO: Astronaut Anne McClain has been serving on the International Space Station since December, which is where she joined us from earlier this week via satellite. And here on Earth, we spoke to her from a pre-K and kindergarten class. And we chose that location for a reason, as we explained in our interview.
GARCIA-NAVARRO: We wanted to talk to you from a classroom today because we read an interview with your mom, who said that according to family legend, you announced on your first day of preschool that you wanted to be an astronaut. Is that a true story?
MCCLAIN: That is an absolutely true story. And, you know, you can't make it up. I told her that I was going to school to learn to be an astronaut. And that was my focus. And by the time I was 5 or 6 years old, I wrote a little book about flying to space on the Soyuz vehicle. So dreams and maybe even predictions do come true.
GARCIA-NAVARRO: What was it like when you finally got into space after that lifelong dream?
MCCLAIN: You know, it is such a profound experience in my life. I will probably spend the rest of my life trying to find the right words to describe it. And I think words almost do it injustice. It was this combination of complete awe of looking back at the planet and understanding the context in which I had lived for so long - it was suddenly gone. And I was in a completely different environment, totally reliant on so many thousands of people in the different space agencies to keep me safe.
And then there was just the human side of me that was - it was the first time in my whole life that there was no doubt that I would get there because I was already there. I think up until the moment that you launch, so many of us are thinking, you know, there - maybe there's a reason. Something's going to happen. I'm not going to go. I'm going to have a medical issue. You know, they're going to delay the launch. But when you are finally in space and you're finally looking back at Earth and you realize for the first time in your life there's nothing standing between you and your dream, it's just so hard to describe the profound impact of that.
GARCIA-NAVARRO: So can you tell us what you are seeing right now when you look outside the window? Where are you flying over?
MCCLAIN: Well, since we started this interview, we have flown a quarter of the way around the world. We fly around the world 16 times a day. We have a sunrise and a sunset every 45 minutes. And by far, my favorite thing to see that I've been surprised at is watching the moon rises and moon sets that just move so fast. It's like it jumps off of the horizon and up and over us. And it's just my favorite thing to see.
GARCIA-NAVARRO: So the class can see you on NASA TV right now. And they can see that, you know, you're floating. What's the coolest thing that you can do while you float?
MCCLAIN: Well, I tell you what. There is - every day is a good day when you're floating. Your whole life you spend walking around Earth. And then all of a sudden, you get to fly like you've dreamed of. And we try to do all sorts of tricks. We try to see how far we can fly without hitting the walls. And sometimes, I just like to do some work upside down. You know, maybe I'll do the rest of the interview upside down just for the kids in the classroom.
GARCIA-NAVARRO: And no surprise, the kids loved watching her talk with the darkness of space all around her. And they also had a few questions for Anne McClain.
TESSA: My name's Tessa (ph). I'm 5. What do you eat? And what's your favorite food?
MCCLAIN: Well, you know, if we sat down with a bowl of rice like we would on Earth - right? - all that rice would just rise off the plate. And so we eat everything out of pouches. And we have two types of pouches that we fly. One is what we call shelf-stabilized food, which is just - it's like a pouch that you open up and you can spoon out and start eating it. And so my favorite food - we have a great chicken with a peanut sauce that's really good. We have chicken fajitas that are really good. And then the other type of food that we fly up - or it's dried food. And so some of my favorites are the mushroom soup. And we have a great turkey tetrazzini. So we have a huge amount. I think we have over a hundred different kinds of food. So they try to keep it so we don't get too bored with the food up here.
LULETE: My name is Lulete (ph). I'm 5. How do you sleep? Is it hard to sleep in space?
MCCLAIN: That is different for everybody. So I sleep about six or seven hours a night here. I sleep a lot more than that on Earth. And I don't think it's because I'm uncomfortable. I think it's because when I kind of wake up in the morning, I'm so excited to be up and to be in space that I just want to start my day and get going. So sleeping is very - it's very interesting. You know, you kind of just float inside of your sleeping bag. And you attach your sleeping bag to the wall, otherwise you'd float around to the other side of the space station, or maybe one of my crewmates would play a joke on me and pull me out and move me somewhere else. So I attach myself to the wall. And then our arms kind of float up. So we look a little bit like zombies.
GARCIA-NAVARRO: Do you have any message for your fans here back on Earth?
MCCLAIN: Absolutely. I tell you what. You can do - you really can do anything that you put your mind to. And I knew I wanted to be an astronaut already when I was your age. And so the dreams that you have right now very well could be in your future. And the biggest thing is to not give up no matter what anybody tells you, no matter what circumstances are sent your way. No matter what happens, you stay focused on that goal. And if you stay focused on that goal, you can shape your life in that direction.
GARCIA-NAVARRO: Class, we want to think astronaut Anne McClain joining us from the International Space Station. Everyone say thank you.
GARCIA-NAVARRO: Anne McClain ended her interview by waving at these potential future astronauts while floating away upside down.
(SOUNDBITE OF RUSS LIQUID'S "OPUS ONE") Transcript provided by NPR, Copyright NPR.


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text:
/**
 * @author: giscafer ,https://github.com/giscafer
 * @date: 2018-8-23 14:39:07
 * @description:
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import { CommonModule } from '@angular/common';
import { ModuleWithProviders, NgModule } from '@angular/core';
import { AdNoticeIconModule } from '@core/components/notice-icon';
import { AdReuseTabModule } from '@core/components/reuse-tab';
import { AuthService, PassPortService } from '@core/services/auth/auth.service';
// region: service
import { MenuService } from '@core/services/menu';
import { ModalHelper } from '@core/services/modal';
import { SettingsService } from '@core/services/settings';
import { ReStorageService } from '@core/services/storage/storage.service';
import { TitleService } from '@core/services/title/title.service';
// endregion
// region: all modules
import { AdSidebarNavModule } from './components/sidebar-nav/sidebar-nav.module';

// endregion

// region: export
export { AdNoticeIconModule } from '@core/components/notice-icon';
export * from '@core/components/reuse-tab';
export { AuthService, PassPortService } from '@core/services/auth/auth.service';
export * from '@core/services/menu';
export * from '@core/services/modal';
export { ModalHelper } from '@core/services/modal';
export * from '@core/services/settings';
export { ReStorageService } from '@core/services/storage/storage.service';
export * from '@core/services/title/title.service';
// services
export { TreeNodeService } from '@core/services/utils/tree-node.service';
export { AdSidebarNavModule } from './components/sidebar-nav/sidebar-nav.module';

// endregion

const SERVICES = [MenuService, SettingsService, TitleService, ReStorageService, ModalHelper, PassPortService, AuthService];
const MODULES = [AdSidebarNavModule, AdReuseTabModule, AdNoticeIconModule];

// region: all components
const COMPONENTS = [];
// endregion

// pipes
const PIPES = [];

@NgModule({
    imports: [
        CommonModule,
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    declarations: [
        ...COMPONENTS,
        ...PIPES
    ],
    exports: [
        ...COMPONENTS,
        ...PIPES,
        ...MODULES
    ],
    providers: [
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    ]
})
export class CoreRootModule { }

@NgModule({ exports: MODULES })
export class CoreModule {
    public static forRoot(): ModuleWithProviders {
        return { ngModule: CoreRootModule };
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}

redpajama_set_name: RedPajamaGithub


Local governments interested in an Opportunity Zone designation can use the following tools to assist in determining if the area meets the criteria and, if so, to apply for a designation. First in the process would be to determine if the area meets the poverty criteria detailed above to be considered for an Opportunity Zone designation. The current interactive map of potential Opportunity Zone areas can assist in determining the census block groups in the area under consideration which meet the poverty criteria for the designation. If the poverty criterion is met, then the Opportunity Zone regulations can assist in detailing the additional criteria for designation, as well as clarifying what will be needed to substantiate these criteria for the consideration of an Opportunity Zone designation. Links to the State Enterprise Zone Law and the Redevelopment Plan Law are provided to assist in determining the best redevelopment tool for the area under consideration. The Application Checklist can then provide clarification of what must be submitted when applying for an Opportunity Zone designation. The other links below provide additional information to assist in the process.


text:
Nicholas Berger
Nick Berger joined Frost and Associates as an attorney in August, 2015. Prior to joining the firm, Nick worked as an attorney for the Comptroller of Maryland in the Hearings and Appeals Section. While working for the Comptroller, Nick conducted hearings and issued binding decisions regarding complex tax disputes. Nick also has experience negotiating and resolving a large array of tax issues, including areas such as Sales and Use tax, Withholding tax, Admissions and Amusement tax, Individual Income tax, and Corporate Income tax.
Nick graduated from the University of Baltimore School of Law, earning his Juris Doctor in the Spring of 2010. Nick attended college at the University of Maryland, College Park, and graduated with a degree in Government and Politics in the Spring of 2007.
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University of Baltimore School of Law, Baltimore, Maryland
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University of Maryland, College Park, Maryland
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Major: Government and Politics
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redpajama_set_name: RedPajamaCommonCrawl


text:
Home | Where does FGC happen? | Asia
Female genital cutting (FGC) is known to occur within some South and East Asian countries. Except in Indonesia, there are no national FGC prevalence statistics available across Asia. There are, however, numerous studies and reports from across the continent demonstrating that the practice occurs in various different settings.
In Indonesia, UNICEF reports that 49% of girls 0-14 have been cut. Between 2015 and 2030, a further 15 million girls in Indonesia will have been cut if we do not act to end the practice.
FGC is also known to occur within communities in India, Pakistan, Bangladesh, Malaysia, Thailand, the Philippines, Indonesia, Brunei, Sri Lanka and the Maldives.
Progress and challenges
There is a growing movement of campaigners and organisations bringing attention to the issue of FGC in Asian communities. Grassroots groups and local NGOs such as Sahiyo in India and Kalyanamitra in Indonesia are working within communities and advocating for an end to the practice.
Similar to other parts of the world where the practice is prevalent, FGC in Asia is a deeply entrenched social norm that is linked to cultural notions of femininity. It is largely practised as a way of controlling female sexuality and is often linked to religion, despite it not being a religious obligation.
Increasingly, medicalisation presents a challenge to progress. When cutting is offered as a procedure in clinics and hospitals, it legitimises the practice despite it being dangerous and harmful in all contexts. In countries such as Singapore and Malaysia, FGC is thought to be regularly carried out in medical settings.
Lack of research and data on FGC across the Asian continent continues to present a challenge, as the scale of the issue is unknown.
Find out more via our country profiles.
Female genital cutting 2021 factsheet
Africa, Asia, East Africa, Europe, Middle East, North America, Oceania, South America, West Africa
FGM in Sri Lanka: It's never 'just a nick'
Asia, Sri Lanka
Health Ministry Circular against female circumcision comes under flack
Female Genital Cutting in Sri Lanka
Harmful Traditional Practices in Three Countries of South Asia
Asia, Bangladesh, Nepal, Sri Lanka
Why re-examining "niche" issues is crucial to achieving gender equality
700 civil society organisations & activists signed the joint letter to Generation Equality Action Coalition Leaders


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text:
Найдено научных статей и публикаций: 2, для научной тематики: man-made impact
Связанные научные тематики:
ecological theory
aquatic ecosystems
self-purification
polyfunctional role
structural and functional units
major taxa
external factors
anthropogenic effects
Journal of Ecology
British Ecological Society
A.V. Yablokov
S.A. Ostroumov
Review (публикация автора на scipeople)
Goldsmith F. B. - Journal of Ecology	, 2010
Goldsmith F. B. Reviewed work(s): Conservation of Living Nature and Resources. by A. V. Yablokov; S. A. Ostroumov Journal of Ecology, Vol. 80, No. 1 (Mar., 1992), pp. 186-187 (review consists of 2 pages) # Published by: British Ecological...
Goldsmith F. B. Reviewed work(s): Conservation of Living Nature and Resources. by A. V. Yablokov; S. A. Ostroumov Journal of Ecology, Vol. 80, No. 1 (Mar., 1992), pp. 186-187 (review consists of 2 pages) # Published by: British Ecological Society # Stable URL: http://www.jstor.org/stable/2261081
Обсудить Book Review
Man-made impact
Basics of the Molecular-Ecological Mechanism of Water Quality Formation and Water Self-Purification. (публикация автора на scipeople)
S. A. Ostroumov. - Contemporary Problems of Ecology	, 2009
http://scipeople.ru/publication/66669/; S. A. Ostroumov. Basics of the Molecular-Ecological Mechanism of Water Quality Formation and Water Self-Purification. - Contemporary Problems of Ecology, 2008, Vol. 1, No. 1, pp. 147–152. DOI:...
http://scipeople.ru/publication/66669/; S. A. Ostroumov. Basics of the Molecular-Ecological Mechanism of Water Quality Formation and Water Self-Purification. - Contemporary Problems of Ecology, 2008, Vol. 1, No. 1, pp. 147–152. DOI: 10.1134/S1995425508010177 [ISSN 1995-4255, Pleiades Publishing, Ltd.] Key words: modern ecological theory, polyfunctional role, biota, mechanism, water quality, self-purification, aquatic ecosystems, freshwater, marine, sources of energy, structural and functional units, processes, major taxa, reliability, external factors, man-made impact, anthropogenic, pollution, pollutants, biodiversity protection, filter-feeders, bivalves, xenobiotics, organic and inorganic pollutants, synthetic surfactants, detergents, heavy metals, sustainable use, water and biological resources, ecosystem health, ecosystem services, best management Abstract.—The paper formulates basics of a new modern ecological theory of the polyfunctional role of biota in the molecular-ecological mechanism of water quality formation and water self-purification in aquatic ecosystems. The theory covers the following items: (1) sources of energy for self-purification mechanisms, (2) the main structural and functional units of the water self-purification biomachinery, (3) the main processes involved, (4) contributions of major taxa (groups of organisms) to self-purification, (5) system reliability, (6) the response of the system as a whole to external factors (esp. chemical pollution by xenobiotics including both organic and inorganic pollutants), (7) particulars of the operation of water purification mechanisms, and (8) conclusions and recommendations for biodiversity protection practice, and for sustainable use of water and biological resources. The theory was supported by new author's experiments and recent publications.
Basics of the Molecular-Ecological Mechanism of Water Quality Formation and Water Self-Purification. - Contemporary Problems of Ecology, 2008, Vol. 1, No. 1, pp. 147–152.
Обсудить Ecological theory


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Coffee is Burundi's biggest export revenue earner, making up as high as 80% of earnings. Nearly 40% of the population is involved in the coffee subsector.
Coffee growing and production began during Belgian occupation in the early 1930s. From 1980 to 1993, Burundi invested heavily in the coffee subsector with assistance – both monetar and strategic – from the World Bank.
In 2012, Masha Coffee Washing Station placed among the winning lots in Burundi's inaugural cup of excellece. Burundi is a landlocked country in Central Africa bordered by the Democratic Republic Of The Congo, Rwanda and Tanzania. The official languages are Kirundi and French, with pockets of Swahili being spoken mostly in Bujumbura. Hilly and mountainous, Burundi is ideal for coffee cultivation.


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Q: Is angular velocity also defined for bodies not having circular motion? For example, is it defined for bodies moving in straight lines like angular momentum and torque? And, what would be the use of such definitions of these rotational motion related quantities in translational motion? Is angular displacement also defined for bodies moving in straight lines?

A: In short : yes, it is defined also for singular bodies. Indeed, angular momentum about a point O for a particle is $\vec{L} = \vec{r}\times \vec{p}$. Where $\vec{r}$ is the position vector of the considered particle and $\vec{p}$ it's momentum.
For a rigid body, to obtain a number of equations sufficient to describe all its degrees of freedom, you will need $\vec{F} = \frac{d\vec{p}}{dt}$ AND $\frac{d\vec{L}}{dt} = \vec{r}\times \vec{F}$. The first equation will describe the translational motion of your solid , the second will describe the rotational part of its motion. These would yield 6 independent equations, that describe the 3 degrees of freedom for translational motion as well as the 3 degrees of freedom for rotational motion.
Now, for a point particle, 3 equations are sufficient to describe it's motion entirely. Hence, both $\vec{F} = \frac{d\vec{p}}{dt}$ and $\frac{d\vec{L}}{dt} = \vec{r}\times \vec{F}$ should provide the same equation of motion. Indeed, for a single particle, Newton's equation implies the second !
Indeed, taking Newton's equation and taking the cross product with $\vec{r}$ :
$$\vec{r}\times\vec{F} = \vec{r}\times\frac{d\vec{p}}{dt} = \frac{d(\vec{r}\times\vec{p})}{dt}-\frac{d\vec{r}}{dt}\times \vec{p}$$
But since $\frac{d\vec{r}}{dt}\propto \vec{v} \propto \vec{p}$, the term $\frac{d\vec{r}}{dt}\times \vec{p}$ vanishes and we get exactly the equation for angular momentum.
Edit : Just realized there was also a question about angular velocity. As angular momentum and all the other quantities, it is also defined for a single particle, about a point O. The angular velocity $\vec{\omega}$ is the vector that describes the instantaneous rotation motion of this particle about an axis passing through O. It is a vector parallel to the instantaneous axis of rotation, and therefore it is orthogonal to $\vec{r}$ ( in rotational motion, this is always the case ). Note that as $\vec{\omega}$ describes the instantaneous rotation about a point, it can only describe the component of $\vec{v}$ perpendicular to $\vec{r}$.
Knowing that, $\vec{\omega}$ satisfies $\vec{\omega}\times\vec{r}=\vec{v_{\perp}}$ (which is true for rotational motion, and hence in this case since we describe the rotational part of our total motion), where $\vec{v_{\perp}} = \vec{v}-\frac{\vec{v}\cdot\vec{r}}{|r|^2}\vec{r}$, the perpendicular velocity. Taking the cross product to the right with $\vec{r}$ yields $\underbrace{\omega\cdot \vec{r}}_{=0} \vec{r} - \vec{\omega} r^2 = \vec{v_{\perp}}\times \vec{r} = \vec{v}\times\vec{r}$ where $\omega\cdot \vec{r}$ is zero by orthogonality, and $\vec{v_{\perp}}\times\vec{r} = \vec{v}\times\vec{r}$ since $\vec{v_{\parallel}}$ does not contribute to the cross product. So $\vec{\omega}$ relative to a point O, will not be able in general to "encode" all the information of the motion. However, if we take the point to be at all times the instantaneous center of rotation of the particle, then we will have $\vec{v_{\perp}} = \vec{v}$.
This equation relates angular velocity and velocity, showing they are yet again equivalent for a single particle (i.e. either of them could be used to describe its motion), provided we choose wisely the point O of reference. This is also why, $\vec{\omega}$ is not, in general, used to describe the motion of particles. However, in rotational motions it is very useful as the instantaneous axis of rotation is stationary.
Edit, for completeness :
The requirement $\vec{\omega}\cdot\vec{r} = 0$ is actually not compatible in general with the requirement that $\vec{\omega}$ be in the direction of the axis of rotation. Usually, the origin $O$ is taken to be in the plane of the rotational motion, and in this case, $\vec{\omega}$ is indeed parallel to the axis of rotation, using the definition $\vec{\omega}r^2 = \vec{r}\times\vec{v}$. However, if we were to choose the origin outside the plane of rotation, then the resulting $\vec{\omega}$, defined as such, would not be parallel to the axis of rotation. This seems counterintuitive as in all rigid-body dynamics, the direction of the $\omega$ also instructs on the axis of rotation.
This is why I think $\vec{\omega}r^2 = \vec{r}\times\vec{v}$ is not the best definition. For this reason, let's define $\vec{\omega}$ to be parallel to the axis of rotation, and require $\vec{\omega}\times\vec{r}=\vec{v}$. As shown, we obtain the equation $(\vec{\omega}\cdot \vec{r}) \vec{r} - \vec{\omega} r^2 = \vec{v}\times\vec{r}$.
 Taking the dot product with $\vec{r}$ yields the trivial equation $\vec{\omega}\cdot\vec{r}\vec{r}\cdot\vec{r}-\vec{\omega}\cdot\vec{r}r^2 =0$.
The remaining part of the equations is $\vec{\omega_{\perp}}r^2 = -\vec{v}\times\vec{r}$. As we can see, the component of $\vec{\omega}$ parallel to $\vec{r}$ does not affect the value of $\vec{v}$. That is why, we can take it such that $\vec{\omega}$ is aligned with the axis of rotation.
In conclusion, I think a more sensible definition of $\vec{\omega}$ is $\vec{\omega_{\perp}}r^2 = -\vec{v}\times\vec{r}$ and $\vec{\omega_{\parallel}}$ such that it is aligned with the axis of rotation. This gives the same exact physics as $\vec{\omega}r^2 = -\vec{v}\times\vec{r}$, but chooses an $\vec{\omega}$ that is consistent with the axis of rotation.
Of course, those two methods are valid, and coincide when we take our origin $O$ in the plane of the rotational motion, as we almost always do anyway !
To illustrate, take the rotational motion in cylindrical coordinates, with the axis of rotation along $\vec{e}_z$. The general position vector for the origin on the axis of rotation is $\vec{r} = (\rho cos(\phi),\rho sin(\phi), z)$, which gives $\vec{v} = (-\rho\omega sin(\phi),\rho \omega cos(\phi),0)$ where $\omega = \dot{\phi}$. Now let's take both roads with the two definition of $\omega$.
With $\vec{\omega}r^2 = \vec{r}\times\vec{v}$, we would get $\vec{\omega} = (-\frac{\omega\rho z cos(\phi)}{\rho^2+z^2}, -\frac{\omega\rho z sin(\phi)}{\rho^2+z^2}, \frac{\omega\rho^2}{\rho^2+z^2})$, which is, as expected, not parallel to the rotation axis for $z\not= 0$.
With the other I suggested, we would have $\vec{\omega} = (0,0,\omega)$ (as we require $\vec{\omega}$ to be along $\vec{e}_z$ ).
They both yield $\vec{\omega}\times\vec{r} = \vec{v}$, and coincide for $z=0$.

A:
Is angular displacement also defined for bodies moving in straight lines?

Yes. Conservation of angular momentum depends in part on due angular momentum due to translation. (The other part is body rotation.) To compute the angular velocity of some object due to translation, simply compute $\frac {\vec r \times \vec v}{r^2}$ where $\vec r$ is the position of the object relative to some origin, $\vec v$ is the velocity of the object, and $r$ is the magnitude of the position vector. This is singular when $\vec r = 0$. It is well defined at all other times.

redpajama_set_name: RedPajamaStackExchange


Pick your car, pick your circuit and let the race begin. There are 6 tracks featured in the game. Complete each track successfully to unlock the next one to continue racing. You may need to try more than once but do not give up.


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For our latest on coronavirus (COVID-19) click here
At Pet Professionals at Work we continue to receive many calls asking for clarity on the coverage provided by our policies in this difficult time.
If you have a policy with us, the cover provided will continue to operate as normal. However, we are unable to comment on whether you should continue to trade, and you should seek guidance from the government or your local authority before undertaking any work.
We've provided a link to Hiscox's help and support web page, which gives more detail and explanation on policy coverage and some FAQs.
https://www.hiscox.co.uk/business-insurance-coronavirus-faqs
A dedicated phone line for policy holders wishing to discuss making a claim is 01206 773941.
We do understand, however, that you may not be happy with the conclusion reached by your insurer and want to support you and help you achieve a fair resolution. At this stage, we believe the best way of achieving this is by you referring your case to the Financial Ombudsman Service (FOS) if you are eligible (please see below). The FOS will independently review your complaint.
About the FOS
Where a policyholder is a small business with an annual turnover below £6.5m and fewer than 50 employees or an annual balance sheet below £5m, it is likely to fall within the jurisdiction of the FOS. This can offer the prospect of faster decisions (on claims of up to £355,000) than a Court Process and, where appropriate, timelier payments that will help firms recover from the impact of the Covid-19 pandemic.
Further information on the FOS and details of how to make a complaint can be found on their website at www.financial-ombudsman.org.uk; or you can telephone them on 0800 023 4567; or by writing to The Financial Ombudsman Service, Exchange Tower, London, E14 9SR.
You can still complain to Hiscox if you'd rather by calling their customer relations on 0800 116 4627 (or on their local call option number +44 (0) 1904 681 198), Monday to Friday 9am to 5pm. Alternatively you can email them at customer.relations@hiscox.com or write to them at:
Hiscox Customer Relations
The Hiscox Building
Peasholme Green
YO1 7PR
If you do choose to complain to Hiscox you are still able to take your complaint to the FOS to independently review your complaint if you're not satisfied with Hiscox's final response or if they have not issued their final response within 8 weeks of you first raising your complaint.
If you need further guidance or assistance on this, please get in touch with your usual adviser.
We think the Business Insurance page of the Association British Insurance (ABI) website will help you understand why insurers don't typically cover the effects of pandemics and have provided the link to this below.
https://www.abi.org.uk/products-and-issues/topics-and-issues/coronavirus-hub/business-insurance/
And, finally, we've also provided the link to the government coronavirus website below, for further guidance and advice for individuals and businesses.
https://www.gov.uk/coronavirus
The information provided by the external links above may change so please visit regularly.
Please note that the Pet Professionals at Work team is temporarily working from home to protect our staff and ensure we can continue to provide you with ongoing service during this challenging period.
Stay safe and well through these difficult times.
Pet Professionals at Work
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Registered in England at 1 Great Tower Street, London EC3R 5AA.
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text:
Le côtes-de-bordeaux est un vin français d'appellation d'origine contrôlée produit sur plusieurs parties du vignoble de Bordeaux. Cette appellation, créée en 2009, compte en son sein quatre dénominations géographiques éloignées l'une de l'autre :
 blaye-côtes-de-bordeaux (dans le vignoble du Blayais et du Bourgeais, ancienne appellation premières-côtes-de-blaye) ;
 cadillac-côtes-de-bordeaux (dans le vignoble de l'Entre-deux-Mers, ancienne appellation premières-côtes-de-bordeaux rouges) ;
 castillon-côtes-de-bordeaux (dans le vignoble du Libournais, ancienne appellation côtes-de-castillon) ;
 francs-côtes-de-bordeaux (dans le vignoble du Libournais, ancienne appellation bordeaux-côtes-de-francs) ;
 sainte-foy-côtes-de-bordeaux (dans le vignoble de l'Entre-deux-Mers, ancienne appellation sainte-foy-bordeaux).

Vignobles

L'appellation est créée par le décret du , remplaçant notamment les anciennes appellations premières-côtes-de-blaye, bordeaux-côtes-de-francs et côtes-de-castillon.

Les surfaces cultivées en 2009 sont :
 blaye-côtes-de-bordeaux :  hectares ;
 cadillac-côtes-de-bordeaux :  ha ;
 castillon-côtes-de-bordeaux :  ha ;
 francs-côtes-de-bordeaux : 535 ha ;
 sainte-foy-côtes-de-bordeaux : 500 ha.

Aire d'appellation

Aire de la dénomination blaye-côtes-de-bordeaux
Anglade, Berson, Blaye, Braud-et-Saint-Louis, Campugnan, Cars, Cartelègue, Cavignac, Cézac, Civrac-de-Blaye, Cubnezais, Donnezac, Etauliers, Eyrans, Fours, Générac, Laruscade, Marcenais, Marcillac, Marsas, Mazion, Plassac, Pleine-Selve, Pugnac (Lafosse), Reignac, Saint-Androny, Saint-Aubin-de-Blaye, Saint-Caprais-de-Blaye, Saint-Christoly-de-Blaye, Saint-Ciers-sur-Gironde, Saint-Genès-de-Blaye, Saint-Girons-d'Aiguevives, Saint-Mariens, Saint-Martin-Lacaussade, Saint-Palais, Saint-Paul, Saint-Savin, Saint-Seurin-de-Cursac, Saint-Vivien-de-Blaye, Saint-Yzan-de-Soudiac et Saugon.

Aire de la dénomination cadillac-côtes-de-bordeaux
Bassens, Baurech, Béguey, Bouliac, Cadillac, Cambes, Camblanes-et-Meynac, Capian, Carbon-Blanc, Cardan, Carignan-de-Bordeaux, Cénac, Cenon, Donzac, Floirac, Gabarnac, Haux, Langoiran, Laroque, Latresne, Lestiac-sur-Garonne, Lormont, Loupiac, Monprimblanc, Omet, Paillet, Quinsac, Rions, Saint-Caprais-de-Bordeaux, Sainte-Croix-du-Mont, Sainte-Eulalie, Saint-Germain-de-Grave, Saint-Maixant, Semens, Tabanac, Le Tourne, Verdelais, Villenave-de-Rions et Yvrac.

Aire de la dénomination castillon-côtes-de-bordeaux
Belvès-de-Castillon, Castillon-la-Bataille, Gardegan-et-Tourtirac, Les Salles-de-Castillon, Puisseguin (Château de Monbadon), Sainte-Colombe, Saint-Genès-de-Castillon, Saint-Magne-de-Castillon et Saint-Philippe-d'Aiguille.

Aire de la dénomination francs-côtes-de-bordeaux
Francs, Saint-Cibard et Tayac.

Encépagement
Les vins rouges sont issus des cépages suivants :
cépages principaux : cabernet-sauvignon N, cabernet franc N et merlot N ;
cépages accessoires : carmenère N, cot N (ou malbec) et petit verdot N.

Les vins blancs sont issus des cépages suivants :
cépages principaux : sauvignon B, sauvignon gris G, sémillon B et muscadelle B ;
cépages accessoires : colombard B et ugni blanc B.

Rendements
 60 à 72 hl/ha pour les blancs (blaye-côtes-de-bordeaux blancs et francs-côtes-de-bordeaux blancs) ;
 53 à 65 hl/ha pour les côtes-de-bordeaux rouges ;
 50 à 65 hl/ha pour les dénominations rouges (blaye-côtes-de-bordeaux, cadillac-côtes-de-bordeaux, castillon-côtes-de-bordeaux et francs-côtes-de-bordeaux rouges) ;
 37 à 40 hl/ha pour les liquoreux (francs-côtes-de-bordeaux liquoreux).

Vins
 blaye-côtes-de-bordeaux :  hectolitres en 2009 ;
 cadillac-côtes-de-bordeaux :  hl ;
 castillon-côtes-de-bordeaux :  hl ;
 francs-côtes-de-bordeaux :  hl ;
 sainte-foy-bordeaux :  hl.

Total :  hl.

Notes et références

Voir aussi

Liens externes
 CadillacCotesDeBordeaux.com
 Site de l'INAO
 .

Articles connexes

Vin AOC dans la Gironde
Vignoble de l'Entre-deux-Mers

redpajama_set_name: RedPajamaWikipedia


text:
require 'spec_helper'

describe OVOV::Calculator::BallThrow do
  subject { OVOV::Calculator::BallThrow.new }

  it 'calculates 0 points for poor performace' do
    subject.performance = 4
    expect(subject.calculate).to eq 0
  end

  it 'calculates roughly 10 points for poor performance of 5 metres' do
    subject.performance = 5
    expect(subject.calculate).to eq 10
  end

  it 'calculates roughly 877 for performance of 70 metres' do
    subject.performance = 70
    expect(subject.calculate.round).to eq 877
  end

  it 'calculates roughly silly 1277 for performance of 100 metres' do
    subject.performance = 100
    expect(subject.calculate.round).to eq 1277
  end

  it 'calculates roughly crazy 1677 for performance of 130 metres' do
    subject.performance = 130
    expect(subject.calculate.round).to eq 1677
  end
end


This post of mine is dedicated to famous Bhajan and Ghazal singer- Sh. Anoop Jalota. He has now come into news and I understand that a new season of 'Big Boss' is being presented now a days.
I do not watch this show called 'Big Boss', in which some people are made to stay at a place, cut off from the world, being the empire of 'Big Boss' and barring some good persons who also participated in this show, mostly the participants are worthless and they do silly things to become famous instantly.
This time Anoop Jalota ji and his young music disciple – jasleen entered the show with a definite plan of hitting the headlines in a wrong way, which is the normal way of Big Boss fame. But Sh. Anoop Jalota being an otherwise reputed artist, this fame does not suit his image.
Anoop Ji and Jasleen were known to people as a Guru and his disciple in Music, but on entering the show they first time declared that they were in love.
Wo to gali-gali hari gun gaane lagi.
Mira premi pritam ko manaane lagi.
she moved everywhere chanting the praises for her God.
Mira is busy making her beloved happy.
This news has come is a surprising style of Big Boss, like a publicity stunt, even though it might be entirely true.
In the field of art, this is not a new thing, the fans, lovers of art become lovers of the artist. When Rajesh Khanna died, we heard that during the days of his popularity, young girls kissed his white car so much that it became red!
I remember the name of famous Hindi writer- Agyey Ji and Sitar maestro – Ravi Shanker Ji, who had very young lovers also Amrita Pritam Ji had a young artist- Imroz, as her lover. For many stars like – Dharmendra, Rishi kapoor etc. there was a long list of young girls who dreamt to marry them.
The world of art is such, where a fan looks at the presentation and this myth becomes the reality for him or her. Everybody has the right to love and be loved, but what to say about glamour- when the smoke-screen of glamour disappears and the person returns to real world, then he or she might repent a lot. Still it is for him or her only to withdraw or move further.
At this I remember that Anoop Jalota had 3 marriages, of which one died due to illness and I think there were 2 divorces.
What I want to point out here is that the one who became his first wife- Sonali was also his disciple in music, they became lovers, married and were a hit a singing pair. But then Sonali Jalota, who had fallen in love with her idle Anup Jalota, fell in love with Roop Kumar Rathore, who was the Tabla player with them and she became-Sonali Rathore, they also gave some nice songs. This was new music in their life.
so dard lag gaye hain, meri zindagi ke saath.
Anyway Anoop ji overcame those pains and discovered new sources of happiness again and again, good. Yes these celebrities are more liberated and their fans keep giving them love and what not!
Naam bhar waale agar rishtey nahi dhhote.
All that came to my mind, kind courtesy the controversy arising by the love affair of Anoop Jalota Ji. I wish them all the best.
« Travelling and the journey called life!


text:
The Finders
In February of 1987, a secretive and strange commune rolled into public vernacular. The group called themselves "The Finders" and had been operating below the public's radar since the 1940s under the directorship of the eccentric Marion Pettie.
For some, the group was a topic of intrigue. While there were those who believed that the group was only the latest to fall victim to the satanic panic witch hunt of the era, others felt that the arrest of two of the group's members and the subsequent investigation that would follow was definitive proof that not only had the CIA been connected to such groups, but that branches our own government had been involved in organized child sex trafficking through these front organizations.
According to a report written by the New York Times, two men in black suits were arrested in Tallahassee, Florida after they were spotted at a playground with six children between the ages of 2 and 7. The children who were in the men's care appeared to have been unkempt and disheveled and there were rumors of at least two of the children showing signs of sexual abuse.
The men, later identified as Douglas Ammerman and Michael Houlihan, explained that they had been living in a van with the children and that they had been traveling to Mexico in order to establish a school for gifted children. The children had the permission of their mothers, who were also in the group, to go with the men on a camping trip while their mothers planned to meet back up with them at a later date.
The report of the strange men in black suits living in a van with half a dozen children sent the media into a frenzy. Both men were charged with child abuse and the U.S. government, themselves, launched a full-scale investigation into The Finders.
Police obtained a warrant to search a number of Virginia and Washington D.C. locations believed to have been inhabited by the cult, one of which included a warehouse.
The Washington Post originally reported that police seized thousands of documents, photos, and computer programs in an attempt to figure out exactly who or what The Finders were. Among these items seized, "[D.C. Police] removed large plastic bags filled with color slides, photographs and photographic contact sheets. Some photos visible through a bag carried from the warehouse at 1307 Fourth St. NE were wallet-sized pictures of children, similar to school photos, and some were of naked children." There was also suggestion by the D.C. Police that the group had been using the children in some form of strange bloodletting ritual involving animals.
The following day, on February 8, 1987, The New York Times published their follow-up on the breaking story. According to their report, "The detectives said that they had begun to doubt that child pornography was involved," but did confirm that they believed the children had been involved in some form of ritual.
As the press had a field day interviewing detectives working on the case, The United States Department of Treasury in cooperation with the U.S. Customs Service had begun their own investigation into the cult.
After assisting police in obtaining a warrant to search properties associated with The Finders, the agency noted a series of bizarre documents found within the possession of the group. These documents included ways the group could obtain children for unspecified reasons which included impregnating female members of the group, purchasing children on the black market, and kidnapping them, as well as an order for two children placed in Hong Kong. There were also a set of instructions for members to keep the children moving and information on how to avoid attention from the police.
The report also elaborates on the photographs mentioned in the Washington Post article. According to the agency's report, there were too many photographs to review at the time but the photos they were able to review included nude photos of adult members group as well as the children. A photo album reviewed at the scene included images of the children wearing white robes and participating in the ritual sacrifice of a pair of goats.
Within a week, The Chicago Tribune reported that police had said that in spite of the bizarre nature of the items found at the warehouse owned by the cult they "had found no evidence of wrongdoing or satanic activity by the Finders." Health officials in Florida also went on the record, stating that they had "found no evidence of sexual abuse of the children."
The New York Times also reported similar sentiments. Just two days after the investigation went public, Washington D.C. Police announced "that six children found last week in Florida had apparently not been kidnapped and that there was no evidence to show that the secretive group that has been raising them is a cult involved in child abuse."
However, that following day, on February 10, 1987, The New York Times reported that the group was not completely cleared yet. Police received a tip from an informant suggesting that The Finders may have had a hand in an unsolved murder. After excavating the property the body was alleged to be buried their search proved fruitless. It was later alleged by Pettie that the anonymous tip came from a member of the group who wanted to have a little fun with the investigators.
The evidence collected concluded that U.S. Customs agents had reason to suspect that the group may have been involved with international child trafficking and transferring international currencies. The agency attempted to follow-up on the case in April of 1987, whereupon they were informed that the case was considered an internal CIA matter and any information the agency had collected on the group was ordered to be turned over immediately.
While the charges against both Houlihan and Ammerman were officially dropped and the children returned to their mothers within weeks of their arrest, issue 16 of Steamshovel revealed that the case was reopened in 1993, when the Justice Department investigated the CIA for closing the initial investigation. One particularly damning memo cited in the article claimed that the "CIA made one contact and admitted to owning the Finders organization as a front for a domestic computer training operation, but it had gone bad."
Other sources have also suggested CIA links to the group, with Pettie himself admitting that his own wife had worked for the CIA at one point. Pettie claimed he had no formal connection to the agency but had an intense interest in how they operated and believed his wife would be able to gather that information for him. Other members of the Finders cult were also found to have worked for a private computer firm contracted to work with the agency.
Throughout the years many have attempted to either prove or refute the claims made against The Finders, yet anyone who has spent any length of time examining the group finds themselves with more questions than answers.
In a rare interview with Pettie published in Steamshovel, Pettie admits that when the group began to gain traction in the 1960s an investigator began following him.
"At first they said they thought I was a dope dealer big time because, I didn't use it myself. Then they decided that I was a front for the CIA. They asked if I was a front for the CIA. Of course, I wouldn't have told them anyway, but I asked those people, they said they ran the name through the computer and they said 'No, we don't own that guy.' So then the investigator says, 'I've been working on you for four years and I can't figure out what you're doing. What the hell are you doing?'"
What the hell are you doing? Seems to be the question everyone had for Pettie and anyone else connected to the group. Known as "The Gamecaller," among other things, Pettie kept members of his group occupied by giving them different projects to work on, which they called "games."
Even the photos of the children wearing robes and mutilating two goats seem to have innocent connotations in this context. According to Pettie, the photos were of two goats the group slaughtered in order to eat. As a way to make this "game" more amusing to them, the group pretended to be witches and warlocks, which they documented by taking photos.
Pettie claims that the whole investigation into the two men was blown out of proportion by government agencies who also wanted to know what the hell The Finders were doing. Were they really international child traffickers? Were they spies for foreign nations? Even the U.S. government wanted to get to the bottom of those questions.
If you were to have asked Pettie directly, as the Washington City Paper had in 1996, you would find his explanation for the group to be innocent enough, yet vastly confusing.
Primarily comprised of men and some women in their 40s and 50s, the commune ran by Pettie was not unlike other communes that became popular in the 1960s. Unlike other communes run by men like Timothy Leary or the likes of the Merry Pranksters, however, Pettie's group was made up of middle-aged business professionals who had grown bored with their lives and left their families behind to start fresh. These "lost souls," as Pettie described them, gravitated towards the cult for various reasons, but mostly because they wanted an adventure, which Pettie was more than happy to oblige.
Pettie says his reason behind this was simple. Back before there were proper psychological treatments for troubled or mentally ill individuals, doctors found that keeping the patients aboard ships and in constant motion had been very therapeutic for them. Pettie's ship of fools would be sent on various missions or games. Members of the group traveled the world as freelance journalists, computer consultants, and Pettie's personal information gatherers, the Washington City Paper states. Former member Tobe Terrell also speaks of similar experiences in his book The Gamecaller.
This utopian group began to split apart shortly after the arrest of Ammerman and Houlihan, an event they subsequently nicknamed "goatgate." In spite of the dwindling numbers in the group and subsequent lawsuits filed against Pettie, the commune persevered and by the time Pettie agreed to the interview with Washington City Paper, the group had found a new home in Culpeper, Virginia where they spent their days following around different members of the community and leaving esoteric messages on the old theater marquee, which the group had purchased.
Wendell Minnick, author of Spies and Provocateurs: An Encyclopedia of Espionage and Covert Action, had also been conducting his own independent investigation into the cult.
"The Finders would love you to think they're a CIA front, but I would say they're really nothing," Minnick told Washington City Paper. "You're going to hear a lot of bullshit on the Finders, because they lie. These are dysfunctional adults, but they're all working their asses off. They're constantly working on some project. If you have a cult, the best way to control people is to keep them busy, to keep their minds occupied—if you have people standing around doing nothing, then they start thinking."
While many have attempted to connect the group to the CIA or any other government organization, all investigations lead to similar conclusions. The Finders group were the product of a self-created conspiracy solely for their own amusement. A band of merry pranksters who enjoyed the controversy they managed to create. A group who at one point may have dreamed of working as covert spies or as part of some rogue government faction, but settled for mimicking what they believed those organizations do and had a little fun at the public's expense while doing it.
Though The Finders were believed to have disbanded at the time of their leader's passing in 2003, plenty of conspiracies linked to the group can still be found today including the infamous pizzagate investigation.
conspiracy Cults satanic panic the finders
Cult Members Arrested for Kidnapping
Mass MurderJustice & PunishmentCriminal Law
Sean Sellers: Murder, Satanism, and a Controversial Execution
Kuini
What does that have anything to do with Satanism


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This might be the best thing you'll read all day. Apparently Steelers linebacker James Harrison didn't like the fact that his sons got sports trophies for merely participating. So what did he do? He returned them.
I can't tell you how happy this makes me. In our progressive "style over substance" society, seemingly nothing is about results anymore. It doesn't matter what the actual outcome is, so long as your said you tried and your intentions (or ostensible intentions) were pure (see Obamacare or the minimum wage or this guy or any other popular policy these days).


text:
Q: Compare two ZonedDateTime with ignoring the Zone Compare two ZonedDateTime with ignoring the Zone:
Example:
2022-08-17 03:30:00+02 compare 2022-08-17 03:30:00+01 must give true
I Have a stream that must compare each object with others using this Date:
Set<Tele> jPointsSet = jPoints.stream()
                .collect(Collectors.toCollection(() ->
                                new TreeSet<>(Comparator.comparing(Tele::getDateM))));

the getDateM is ZonedDateTime so I would like when use Comparator.comparing(Tele::getDateM)) ignore the Zone

A: As @OH GOD SPIDERS said in the comments, you can extract LocalDateTime from a ZonedDateTime.
Comparator.comparing(tele -> tele.getDateM().toLocalDateTime())

But be aware that if two LocalDateTime instances are equal, it doesn't necessarily mean that they're describing the same point in time. In order to establish comparison based on a specific point in the global timeline, you need to use Instant.
Comparator.comparing(tele -> tele.getDateM().toInstant())

Sidenote: while dealing with a TreeSet, it's more handy to use NavigableSet interface as an abstract type. It gives you access to methods like pollFirst(), pollLast(), lower(), higher(), etc. which are not declared in the Set interface.


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text:
Harnessing Inspiration: JAN Plays Bottom of the Hill
JAN Kim Talon by April Siese | April 1, 2013 8:03 am	| in Culture | 0
Somewhere in Los Angeles, there's a bartender whose very moniker inspired an entire aesthetic, albeit unconsciously. Though stylized in all caps, JAN stands for her namesake rather than as an acronym. Alice Talon, one half of Eagle and Talon, had planned on naming a song after her, but that never came to fruition. Instead, Kim Talon turned the name into the very raison d'etre of her solo project. "She's kind of this unhinged, volatile woman who just yells at people but then she'll be all sweet and warm. She exhibits the temperament of the music, for sure," Kim tells the Appeal.
Where Eagle and Talon specialize in generally even-keeled post-punk, JAN runs the gamut of everything from shoegaze sensibilities to garage rock grit. Talon consistently throws caution to the wind with her wild mixture of musical pairings and equally frenetic composition. Inspiration could – and will – strike at any minute, prompting Talon to retreat to her Brooklyn apartment to pick up her guitar and write music at breakneck speeds.
"Usually the song is written in thirty minutes. I just go into another level of consciousness," Talon tells The Appeal.
"It's a really fast process and if it's not fast and I don't feel that urgency then I usually don't move forward with the song. It's all gut, really."
In terms of subject matter, dichotomies reign supreme as JAN looks to negotiate the fine lines between masculinity, femininity, and ultimately sexuality itself. One thing is certain: a JAN performance is not for the faint of heart.
"It's pretty controversial even though we're so nice and gentle and sweet," Talon says, "but for that thirty or fourty-five or fifty minutes that set is a deeper and darker version of ourselves."
"For one thing, guys don't talk to me after shows," Talon continues, "I like that we can scare people."
Talon has already embarked on a successful European tour in support of JAN's debut album, however she's yet to play in San Francisco with her new project. Those looking to experience JAN live will be just as surprised by the performance as Talon will be when she takes the stage this Monday at Bottom of the Hill.
"It's hard to know what one of my shows is like because I've never been to one of my shows," Talon says with a laugh.
That's not a facetious comment but one that goes back to Talon's cathartic songwriting process. "I get in the same trance when I'm playing as when I'm first writing a song," Talon says.
"It's in these brief moments that I get to truly feel like myself, where I feel like I'm doing exactly what I'm supposed to be doing. That's my true essence."
Always in motion. April Siese writes about music, takes photos at shows, and even helps put them on behind the scenes as a stagehand. She's written everything from hard news to beauty features, as well as fiction and poetry. She most definitely likes pie.


text:
Can you explain how this disallowed wash sale loss is calculated?
I can see that the first row of the data shows $120.00 in cost and $76.93 in proceeds, which results a -$43.07 gain. With only this set of trades, how is it determined that $43.07 is the wash sale loss disallowed?
If not clear all 50 shares were sold at once on 11/10/2018 for a price of $25.65. Please help me understand the calculation involved with relevant trade dates. The wash sale in question is according to United States capital gains tax law.
Here is the data in copy/paste-able CSV format.
Stock,     Qunatity Sold, Date Acquired, Date Sold or Disposed, Proceeds,    Cost or Other  Basis, Accrued Market Discount, Wash Sale Loss Disallowed, Gain/Loss Amount
ACME,      3,             09/18/2018,    11/10/2018,            $76.93,      $120.00,              $0.00,                   $43.07,                    -$43.07
ACME,      2,             09/18/2018,    11/10/2018,            $51.30,      $80.00,               $0.00,                   $0.00,                     -$28.70
ACME,      5,             09/25/2018,    11/10/2018,            $128.25,     $203.80,              $0.00,                   $0.00,                     -$75.55
ACME,      3,             10/19/2018,    11/10/2018,            $76.95,      $148.07,              $0.00,                   $0.00,                     -$71.12
ACME,      10,            11/02/2018,    11/10/2018,            $256.49,     $210.80,              $0.00,                   $0.00,                      $45.69
ACME,      10,            11/08/2018,    11/10/2018,            $256.48,     $255.00,              $0.00,                   $0.00,                      $1.48
Subtotals, 50,                      ,              ,            $1282.44,    $1505.17,             $0.00,                   $43.07,                    -$222.73
united-states taxes stocks capital-gains-tax wash-sale
Do you still own any shares in this company? – JTP - Apologise to Monica♦ Nov 17 '18 at 14:15
@JoeTaxpayer No, I don't own any shares. There were no further trades for this stock before or after this set of trades. – user78917 Nov 17 '18 at 19:53
Not that it applies to this example but even a tiny purchase in a DRIP can trigger a wash sale violation. Therefore, if one has a DRIP and one is doing some tax loss harvesting, make sure to shut off the DRIP if the reinvestment date coincides with the 60 day window around the loss date. – Bob Baerker Nov 17 '18 at 21:33
A wash sale occurs when you incur a loss and you buy a "substantially identical" stock, option or or security within 30 days before or after the loss date.
If done, the loss is added to the cost basis of the substantially identical investment you purchased and gets carried forward until the position is fully liquidated for more than 30 days. Full liquidation occurred on 11/10/18. I also don't see why this is a wash sale.
Bob BaerkerBob Baerker
It's a wash sale because he bought on 11/8 (per the last line of his chart) and then he sold on 11/10 (per the first line of his chart). That definitely makes his very first sale on 11/10 a wash sale even though it's not a sale of the particular shares he bought on 11/8. – David Schwartz Mar 9 '19 at 19:23
The intent of the wash sale rule is to discourage people from selling securities at a loss simply to claim a tax benefit and purchasing the same or "substantially identical" securities within 30 days (before or after the sale date) in order to maintain some amount of the position. The OP did not realize any losses along the way so there could be no wash sale violation. It was a one time closing transacton on 11/18/18. The problem is due to a programmer who did the accounting as if shares were bought after a loss.That error is in line one. – Bob Baerker Mar 9 '19 at 20:54
Regardless of the intent, the text of the law is clear. If you sell a share of stock and have bought a share of that stock within 30 days and that sale is at a loss, the wash sale rule applies. The OP realized a loss in the first line of the set of sales of shares in FIFO order. The accounting correctly adds that loss to the basis. (The net result is the same as if there was no wash sale rule.) – David Schwartz Mar 9 '19 at 23:12
If one buys new shares within 30 calendar days before the sale or up to 30 calendar days after the sale, the capital loss is deferred until one sells the new, replacement shares. Since the OP sold all of his shares at one time, there is no deferral. So this is merely an accounting issue in the reporting of P&L and it has nothing to do with the IRS intent of the wash sale, namely to defer losses taken for the express purpose of claiming a loss. Your points are much ado about nothing. Where it matters and has consequences is EOY and forced carry forward deferral. – Bob Baerker Mar 10 '19 at 0:39
I agree that it's merely an accounting issue in the reporting of P&L and, as I explained, the accounting is correct (though, arguably, unnecessarily complex) and produces the same results as you would produce. – David Schwartz Mar 10 '19 at 0:48
I can't read the broker's mind (or, the IT guy that programmed the software that produced the note), but once 30 days have elapsed since the sale of the last shares, you are done. The net loss is deductible. You indicated there were no other transactions, but even if there were, when one goes 30 days with no owned shared, the gains and losses are tallied up, and there is no current wash sale.
In response to Henning's comments. It's not in my interest to debate a third party explanation. On Money.SE, a citation of an IRS document is preferable. From Pub 550 p58 -
Example 1. You buy 100 shares of X stock for $1,000. You sell these shares for $750 and within 30 days from the sale you buy 100 shares of the same stock for $800. Because you bought substantially identical stock, you cannot deduct your loss of $250 on the sale. However, you add the disallowed loss of $250 to the cost of the new stock, $800, to obtain your basis in the new stock, which is $1,050.
In this example, it's clear that the basis of the replacement shares is lowered by the deferred loss. And when those shares are sold (with no further purchase within 30 days) the loss is taken. Thus, my prior attempt at summarizing why a wash sale is concluded once all shares are sold and no position held, for 30 days.
JTP - Apologise to Monica♦JTP - Apologise to Monica
It's a logical, indisputable conclusion. A wash sale occurs under a set of given circumstances, a buy within 30 days before or after a sale at a loss. Any tome you sell shares at a loss there is a potential wash sale, if not before, then after the sale. If one has no remaining shares and waits 30 days, whatever shares were subject to wash sale rules are no longer in possession. So the loss is taken. You can't have no shares of a stock and still have a disallowed wash sale loss in that same stock. – JTP - Apologise to Monica♦ Nov 17 '18 at 20:32
Yes, but one you sell any and all shares, and 30 days pass, there is no deferred loss, you get to take the loss. – JTP - Apologise to Monica♦ Nov 17 '18 at 20:41
Henning Makholm - Your conclusion that " you can't deduct that loss, period" is incorrect. If you sell shares at a loss but you have purchased other shares within 30 days before or within 30 days after taking that loss, you must carry that loss forward by adjusting the cost basis of those other shares. The loss is deductible once all positions involved are closed and a period of 31 days without ownership passes. It really is a logical, indisputable conclusion. – Bob Baerker Nov 17 '18 at 20:58
It literally says "within 30 days". This means before or after. – JTP - Apologise to Monica♦ Nov 17 '18 at 22:53
The disallowance of the wash sale loss does not mean that it is lost to you forever. It means that you must adjust the cost basis of the additional transaction and carry the lost forward until those additional shares are disposed of, at which time you get the deduction that was postponed. – Bob Baerker Nov 17 '18 at 23:31
You had a purchase of at least that many shares within the 30 days prior to that sale according to the last row in the table you presented. That means that first loss is disallowed under the wash sale rule.
However, that doesn't mean you never get to deduct that loss -- it means that the loss is included in the basis in the shares that cause the disallowance and is recovered when those shares are sold.
Note that the wash sale rule doesn't care about FIFO or accounts or anything else. Heck, it doesn't even require the buy and the sell to be the same financial instrument so long as they're substantially equivalent. It just requires that you bought something and sold something substantially equivalent within 30 days, which the data you presented says that you did. If you buy 10 shares and then your first following sell is 10 shares at a loss within 30 days, that sale is a wash sale. No other factors matter.
David SchwartzDavid Schwartz
Thank you for the input. To clarify, I did not purchase shares 30 days before the first sale. The first row shows that 3 shares were acquired on 09/18/2018 and sold on 11/10/2018. The data is a first-in-first-out series of acquisitions/sales. There are no acquisitions or sales outside of this data for this particular stock - and no options or otherwise derivatives related to the stock ticker were traded. – user78917 Mar 9 '19 at 3:29
I don't understand. You say, "I did not purchase shares 30 days before the first sale". But the last row of your chart says "11/08/2018" under "Date Acquired". 11/08/2018 is within 30 days of the first sale which took place on 11/10/2018. A buy and a sell within 30 days triggers the wash sale rule, whether or not the buy and the sell were even of the same financial instrument. – David Schwartz Mar 9 '19 at 19:28
Indeed - I did purchase shares within 30 days of the 11/10/2018 liquidation. That was an incorrect statement. However, I still do not understand why the value of $43.07 is the subtotal for the wash sale amount column. I profited from 30 shares that were traded within 30 days of the loss. Why are the other losses not considered a disallowed wash sale loss? At minimum, why are all 5 shares purchased on 9/18/2018 not considered - for a total of -$28.70 + -$43.07 = -$71.77 ? – user78917 Mar 28 '19 at 7:04
The amount of the loss is $43.07 since $120 minus $76.93 is $43.07. The wash sale rule disallows the entire amount of that loss (because the number of shares in the txn triggering the rule is greater than the number of shares sold in the affected txn) and adds it to the basis of the shares that triggered the wash sale rule. – David Schwartz Mar 28 '19 at 20:11
Why is the loss in the second row not considered a disallowed loss? The dates of acquisition and sale were the same as the first row. With your interpretation of the rule, it seems I could have purchased the first 20 (3 + 2 + 5 + 5 + 3 + 2) twenty shares in one purchase instead of a series of purchases and disposed of them for a total loss of $296.39 ($43.07 + $28.70 + $75.55 + $59.25 + $71.12 + $18.70), and the loss of $296.39 would be disallowed. Is that correct? Would that not mean that this reveals a way to circumvent a wash sale? – user78917 Apr 9 '19 at 16:27
Not the answer you're looking for? Browse other questions tagged united-states taxes stocks capital-gains-tax wash-sale or ask your own question.
Wash Sales - Applied to Options
Is my wash sale being calculated incorrectly?
My Brokerage statement shows "Adjusted due to previous wash sale disallowed loss" what does this mean?
I have $20k of imaginary gains from trading last year due to wash sale rules. Should/can I take mark to market?
merging transactions in 8949
Why does my brokerage show "adjusted due to previous wash sale disallowed loss" when I sold my entire position?
Is it possible to dispute a wash sale?
Is this a wash sale?
How to understand wash sale loss and disallowed loss
Can I recover from wash sale after closing the entire positions?


text:
Forest Resources plays critical role in recovery of quail habitat
by Eugene Macintyre
UGA's Warnell School of Forest Resources is committed to the recovery of bobwhite quail and other early successional habitat dependent species. In a demonstration of that commitment, faculty members of the school, along with other members of the Georgia Bobwhite Technical Team, signed a Memorandum of Agreement at the Charlie Elliott Wildlife Center near Mansfield last month.
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"We view the bobwhite quail as serving as a flagship for conservation of wildlife associated with grassland and farmland ecosystems," says Carroll.
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All of the participating organizations are committed to the recovery of bobwhite quail and other species dependent on early successional habitat. In addition to UGA's Warnell School of Forest Resources, participants include: the U.S. Forest Service; the Georgia Department of Natural Resources; the Chattahoochee-Oconee National Forests; the Georgia Soil and Water Conservation Commission; the Georgia State Council of Quail Unlimited; the U.S. Army, Fort Stewart and
Ft. Benning; the Farm Service Agency; Auburn University's School of Forestry and Wildlife Sciences; the Georgia Forestry Commission; the Natural Resources Conservation Service; and the U.S. Fish and Wildlife Service.
In recent decades, the northern bobwhite quail, Georgia's state game bird, has experienced drastic population declines primarily because of land-use changes. This has resulted in a loss of early successional habitat, not only for quail, but also for certain songbirds and many other wildlife species. In March 2002, the Southeast Quail Study Group of the Southeastern Association of Fish and Wildlife Agencies published the Northern Bobwhite Conservation Initiative, a 22-state recovery plan that establishes goals for the restoration of bobwhite quail to its 1980 population level.
"The cooperation and collective action of all types of conservation organizations ultimately will result in more effective and more substantial habitat restoration for all species that depend on early successional habitat," says Carroll. "Being the state game bird of Georgia it was important for UGA and WSFR to take a lead in this conservation program."
Columns Inside UGA Warnell School of Forestry and Natural Resources


text:
Nationals RHP Jonathan Papelbon suspended three games
Nationals right-handed pitcher Jonathan Papelbon was suspended for three games and fined an undisclosed amount by Major League Baseball on Friday.
SI Wire
Washington Nationals closer Jonathan Papelbon has been suspended for three games and fined an undisclosed amount, Major League Baseball announced on Friday. Papelbon's suspension comes in the wake of hitting Baltimore Orioles third baseman Manny Machado with a pitch near his head on Wednesday night.
In the seventh inning of Baltimore's eventual 4–3 victory, Machado hit what proved to be a game-winning, two-run home run off Washington starter Max Scherzer. In his next at-bat in the ninth inning, Machado was plunked on the left shoulder with Papelbon's 1–1 pitch with two outs and no one on base. Papelbon was immediately ejected from the game following the hit by pitch.
• AWARDS WATCH: Trout in AL MVP lead, Arrieta tops NL Cy Young race
"When you throw at somebody's head on purpose first pitch, straight out the get-go, then you throw a curveball, then you throw again at the head, that's just ... ," Machado said after the game, using an expletive. "You know it's coward stuff. It's just coward."
The Nationals said Papelbon will appeal his suspension.
You can watch Papelbon's plunking of Machado below:
- Kayla Lombardo


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Some of our group get out of the water on Red Beach after snorkeling at Rábida Island in the Galapagos.
Left-to-right: Even, Julia, Fernando, Karen, Larry and Carol. Fernando, our guide and a triathlete swims without a wet suit. Among the guests, only Carol also swims without a wet suit.


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I can't think of a title for this posting so I'm keeping it blank. We stay busy as always.
We enjoyed our company over the inauguration and were happy to host family that could experience such a historic event. Tiger Lily's brother has become a man and I am proud to see that he has become what I always saw underneath the layers. His wife is a welcome addition to our family.
As always, hugs and kisses.
It amazes me how you are able to continue with some sort of normalcy in your life despite all the adversity thrown your way. That with your husband leaving you (and the amazing TL), with the diagnosis of breast cancer, and learning of the betrayal of someone you thought was your friend, you have still risen to the occassion with class and grace. TL will be OK, she has you for a mother, I have to believe that the breast cancer is forever cured, and lastly, you will be OK, because you are a good, moral person and that's what comes to those who live right. To those who are of a lesser caliber, they get what they get.
You take care, stay warm, spring has to be just around the corner.
I'm looking forward to warm weather and the rebirth of life that is spring.
If your perception of your friendship was only one sided, then you are correct, there is no betrayal. However, with that being said, I find it hard to believe that there was not some sort of mutual feeling of friendship, unless of course, there was an underlying ulterior motive.
Friends don't deceive or mislead their friends. They are above all else honest and truthful.
I can not speak to the feelings or motivations of my perceived friend. We can not dwell on the actions of others, we can only live our lives as we see fit.
I am blessed to have friends and that, perhaps, is the only important message here. I have learned some very important lessons about friendship over the past few months and only hope that I am a good friend to those I am honored to call friend.
I am happy to continue any conversation about friendship with you as long as it is clear we are discussing the importance of friendhip now and not something else.
I think we have pretty well covered the topic of friendship. There is no doubt in my mind that you and I are on the same page and cherish the friendships we each have.
You take care of yourself, physically, mentally, and emotionally. It sounds like you are headed in the right direction toward healing from the events of the last year.
I look forward to continued updates on your blog. Want to hear about that first date when it happens in what I hope is the very near future.