text:
New park puts spring in hamlet's step
Update: November, 15/2015 - 05:24
Upswing: Luong Ngoc Thanh and Tran Thi Ganh exercise every day in a 2,000sq.m park in Phuoc Kien Commune's Hamlet 1 in HCM City's Nha Be District. — VNS Photos Van Dat
A park funded by residents of a rural HCM City hamlet has brought exercise and open space to a community that once existed without it. Luu Van Dat reports.
Since the opening of a 2,000-square metre park less than a year ago, the residents of a rural HCM City hamlet seem to have developed a new zest for life.
Before the park was built, there had been no space for exercise, badminton, football or skateboarding in Phuoc Kien Commune's Hamlet 1, located in the outlying district of Nha Be.
The hamlet's narrow alleys were the only places where residents could play outdoor games or exercise.
Luong Ngoc Thanh, who lives in District 3 but often stays at her daughter's home in the commune, said that robberies and traffic accidents would sometimes occur on the alleys at that time.
"I can now visit the park every day at 4:30am to exercise and use the equipment there. The atmosphere is very lively now," Thanh said.
Tran Thi Ganh, who is Thanh's neighbour and exercises with her, said she moved from Tay Ninh Province to her daughter's house in the commune.
"It's challenging to live in a place without a park. If the park had not been built, I don't think I would stay here for a long time," Ganh said.
The park was largely paid for by local resident Nguyen Thi Sen, 78, and her family, who donated both money and the land.
Five years ago, Sen told her family about her wish to establish an area where people could relax and exercise.
Her daughter, Nguyen Thi Phuong Hong, said the entire family had supported her and had donated a total of VND900 million (US$41,000).
"My mother has nothing to worry about now, as her business did well. Her final wish in life is to do something meaningful for the community," Hong said.
For years, Sen had heard about the national "new rural area" programme and its goals to upgrade people's material and cultural life in communes around the country.
Sen, who has been unable to go the park because of a traffic accident, is still happy that local residents are thrilled with the new park.
Wide open spaces: Nguyen Thi Phuong Hong of HCM City takes great pride in the park she helped build with donations of land and money.
The daughter Hong remembers that decades ago her family lived in poverty.
Her mother made brooms to earn money to feed the family, which had land but could earn very little from it, she said.
"We finally escaped poverty. Since then, my family has often donated funds to charity and helped people who live in poverty in the neighbourhood," Hong said.
Sen's family is one of 19,650 households in HCM City that have donated more than 2 million square metres of land to build roads, schools, healthcare centres and other public facilities after a nationwide "new rural area" campaign began in 2011.
As of the end of this year, HCM City residents had contributed VND7.7 trillion to the programme, which is carried out all over the country.
All of the communes in the city's rural districts of Nha Be, Hoc Mon and Cu Chi have met all criteria set by the central government for new rural areas.
After five years of implementation, 50 out of 56 rural communes in the city have been recognised as a new rural area, after meeting standards required by the government. The city expects the remaining six communes to meet programme criteria by 2020.
Without the support of thousands of local residents like Sen and her family, the city has acknowledged that it would find it even more challenging to complete the new rural area programme. — VNS
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Up-and-coming skater is cool as ice (January, 19 2020)
100-year-old village famed for its ancestor worship altars (January, 19 2020)
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Hưng Yên - a sleeping beauty waiting to awaken (January, 12 2020)


Valve have opened up their Team Fortress 2 Workshop to now include submissions for physical merchandise. Successful creators will not only get their stuff sold on the store, but will also receive a "handsome royalty" to boot.
You can now submit "t-shirt and poster designs" to be voted by the community on the Team Fortress 2 Workshop. Valve themselves will "curate the top-rated entries", and the "best of the best" will be sold as official merchandise on the Valve Store and "various online retailers". It goes without saying that you can expect a slice of the sales as per usual too.
What are your favorites? Fancy making your own stuff?


As an NACM Member, you have the ability to manage your account. You must login to access your account. Once in the account you can check your CEU points, event attendance history, order history, change your login information and much more.
1. Login at www.nacm.org with your user information.
Click on the Personal link to update your personal information like name, title, organization, email, phone and fax numbers. Edit your information then click the Save button to automatically update our records or click the Cancel button to leave the window.
Click on the Address link to update your contact information like street address, city, state, preferred mailing address, email and phone number. Scroll down to check all of your information. Click the edit button to update your address. Make the edits and then click the Save button, this will automatically update our database with your information.
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Reviled businessman says he'll give away unreleased music from Nirvana and Beatles if Trump wins.
Pharmaceutical CEO Martin Shkreli has threatened to break the world's only copy of Wu-Tang Clan's latest album if democratic nominee Hillary Clinton wins the election. Shkreli, 33, became the sole owner of the hip hop group's Once Upon A Time In Shaolin album after shelling out a reported $2m (£1.65m) in December 2015.
Ahead of the US presidential election on 8 November, Shkreli revealed his plans to leak unreleased material he claims to own from both The Beatles and iconic grunge band Nirvana if Republican candidate Donald Trump is voted into the White House.
Shkreli tweeted yesterday (27 October): "If Trump wins, my entire unreleased music collection, including unheard Nirvana, Beatles, and of course, Wu-Tang, comes out, for free." When a Twitter follower suggested that Shkreli just release Wu-Tang Clan's album if Clinton trumps her rival, Shkreli threatened: "Or break it."
The controversial businessman then started a live-stream via Twitter, during which he claimed to play previously unheard music from The Beatles catalogue.
Shkreli publicly endorsed Trump, 70, in May 2016, telling his Twitter followers: "I haven't been called by the Trump camp. I support him vs. Hillary. He should find a VP candidate who is seasoned in politics, an ugly game." When asked if he would ever consider running for president himself, Shkreli replied: "No, I love my country too much. My gifts to the world belong in private service, not public."
The New York native has become one of the most vilified public personalities after his company Turing Pharmaceuticals bought up Aids drug Daraprim and increased its price by 5,556% from £10 to £577. He became a hate figure again this year when he offered to pay Kanye West $15m to become the sole owner of the rapper's Life Of Pablo album.
Explaining why he bought the Wu-Tang Clan album, Shkreli told Power 105.1's Breakfast Club in February: "There's a lot of things rich guys do to show off. The press thing is a part of it, but it's also to show your friends, or your last company, like, 'Hey, f**k you, look at me, I got this $2 million album.' Guys do that all the time."
There is no love lost between Shkreli and Wu-Tang Clan as the businessman was previously embroiled in a feud with rapper Ghostface Killah. Responding to a verbal attack from Shkreli, Ghostface said in February: "You a fake supervillain. You gon' come at me after you done bought a Wu-Tang album for $2 million? Acting like we washed-up rappers? Like I'm a washed-up rapper?"
Get in Formation: Beyoncé to perform at the Grammys 2017?


Methane-oxidizing microbes catalyze the oxidation of the greenhouse gas methane using the copper-dependent enzyme particulate methane monooxygenase (pMMO). Isolated pMMO exhibits lower activity than whole cells, however, suggesting that additional components may be required. A pMMO homolog, ammonia monooxygenase (AMO), converts ammonia to hydroxylamine in ammonia-oxidizing bacteria (AOB) which produce another potent greenhouse gas, nitrous oxide. Here we show that PmoD, a protein encoded within many pmo operons that is homologous to the AmoD proteins encoded within AOB amo operons, forms a copper center that exhibits the features of a well-defined CuA site using a previously unobserved ligand set derived from a cupredoxin homodimer. PmoD is critical for copper-dependent growth on methane, and genetic analyses strongly support a role directly related to pMMO and AMO. These findings identify a copper-binding protein that may represent a missing link in the function of enzymes critical to the global carbon and nitrogen cycles.
Search OSTI.GOV for author "Kenney, Grace E."
Search OSTI.GOV for ORCID "0000-0002-9579-3351"
Search orcid.org for ORCID "0000-0002-9579-3351"
Search OSTI.GOV for author "Thomas, Paul M."
Search OSTI.GOV for ORCID "0000-0003-2887-4765"
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Search OSTI.GOV for author "Kelleher, Neil L."
Search OSTI.GOV for ORCID "0000-0002-8815-3372"
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Search OSTI.GOV for author "Rosenzweig, Amy C."
Search OSTI.GOV for ORCID "0000-0001-8472-4134"
Search orcid.org for ORCID "0000-0001-8472-4134"
Fisher, Oriana S., Kenney, Grace E., Ross, Matthew O., Ro, Soo Y., Lemma, Betelehem E., Batelu, Sharon, Thomas, Paul M., Sosnowski, Victoria C., DeHart, Caroline J., Kelleher, Neil L., Stemmler, Timothy L., Hoffman, Brian M., and Rosenzweig, Amy C.. Characterization of a long overlooked copper protein from methane- and ammonia-oxidizing bacteria. United States: N. p., 2018. Web. doi:10.1038/s41467-018-06681-5.
Fisher, Oriana S., Kenney, Grace E., Ross, Matthew O., Ro, Soo Y., Lemma, Betelehem E., Batelu, Sharon, Thomas, Paul M., Sosnowski, Victoria C., DeHart, Caroline J., Kelleher, Neil L., Stemmler, Timothy L., Hoffman, Brian M., & Rosenzweig, Amy C.. Characterization of a long overlooked copper protein from methane- and ammonia-oxidizing bacteria. United States. doi:10.1038/s41467-018-06681-5.
Fisher, Oriana S., Kenney, Grace E., Ross, Matthew O., Ro, Soo Y., Lemma, Betelehem E., Batelu, Sharon, Thomas, Paul M., Sosnowski, Victoria C., DeHart, Caroline J., Kelleher, Neil L., Stemmler, Timothy L., Hoffman, Brian M., and Rosenzweig, Amy C.. Mon . "Characterization of a long overlooked copper protein from methane- and ammonia-oxidizing bacteria". United States. doi:10.1038/s41467-018-06681-5. https://www.osti.gov/servlets/purl/1479027.


text:
Story of an Infidel Drink: Origin of Coffee
Posted by Food and Streets by Sadaf on January 16, 2018 January 16, 2018
O Coffee! Thou dost dispel all care, thou are the object of desire to the scholar. This is the beverage of the friends of God." –
An Arabic poem form 1511 AD
Almost everyone around the globe sips a cup of coffee to kick-start their day. But my love for coffee goes all the way back to my college days. I wasn't a coffee lover back then but it was always around as a great conversation starter. Be it a hot cup of Cappuccino or Mocha or even a large glass of icy Cold Coffee mixed with ice cream.
As a college kid in Ranchi, I used to live on a tight budget and hence going to a fancy coffee date with my girlfriend was not something I would pick. But on certain occasions, to show my pent-up affection for her, I used to take her to Café Coffee Day (perhaps the only nice coffee store of Ranchi in 2009). We used to have long sweet conversations over a cuppa.
Coffee scented postage stamp
It was the same Americano/Black coffee which I resorted, to keep my sanity alive. I never used to like black coffee as it was bitter with no flavour or so but then it used to calm me down.
My love for coffee reached its tipping point when I moved to Delhi in 2011. As they say, a lot can happen over a cup of coffee, a lot did happen. Today if you ask me about my favourite go-to places in New Delhi, to have a nice brewed coffee, it would be Blue Tokai Café, Café Tesu, and The Brew Room. Why? Because they have amazing coffee and I think they know what they are serving!
But where did this coffee come from? And, in fact, how did it come to India since we were not coffee drinkers and as discussed in my last post, we were not tea drinkers either!
It is said that Coffee came to India from the Arab world and strange enough to believe that it was a smuggled product. A pilgrim called Baba Budan also known as Hazrat Shah Janab Allah Magatabi smuggled seven seeds ( seven is considered to be a lucky number in Islam) of coffee in his tunic while he was coming back from Mecca. The saint sowed the seeds in his garden near a cave in Chandragiri and the rest, of course, is history. The hills called as Chandra Drona in the Puranic age are now called Baba Budan Hills, named after the seer. Fresh beans were illegal to export from Arab in those days. In fact, Arabs initially used to trade roasted or powdered coffee only.
Now we know how it came to India but the story of the origin of coffee is further fascinating and full of twist and turns.
There is a popular legend called "The Dancing Goats".
Kaldi and his dancing goats
The story is maybe a thousand years old, where an Ethiopian goatherd named Kaldi noticed an unusual behaviour in his goats. The goats were dancing and frisking by eating the red berries and leaves of an unfamiliar tree. His quench for an answer to this behaviour made him try some leaves and the next moment he was in trans along with his goats. The energy was rushing through his veins all day long. This is literally the "happiest food/beverage story", I have come across. His family (him and the goats) were probably the happiest family in the whole of Ethiopia.
But we find two other narratives regarding the acceptance of these berries in the world.
The first story tells us that, sometime later, a monk passing by Kaldi's goats observed this unusual behaviour of Kaldi and the goats. When Kaldi told him about the berries the monk decided to take few, thinking that it may help his monk community focus on prayers. After trying some of them himself, the monk dried the leaves and made a brew out of these berries which later were distributed to all the other monks of his community.
The second story tells us that Kaldi brought these berries to his wife to share his discovery. It was his wife, who told him to take the berry to the nearest community of Monk, but the monks rejected these beans and deemed the berries to be the "Devil's work," and threw the berries into a nearby fire. Fire roasted the berries up to an extent that it gave powerful and irresistible aroma which spread in the whole of the monastery.. The Chief Monk ordered the grains to be taken out and placed the covered pot with hot water to preserve their goodness. That night, for some strange reason, monks decided to drink that rich fragrant water (brew) which helped them meditate and pray during their nocturnal devotions.
But, one thing we know for sure is that it was Kaldi and his goats who first discovered these amazing coffee beans.
The debate around the original name of coffee is that whether it was the Arabs who adopted these berries first and grew coffee trees on nearby mountains and called it qahwa (Arabic for 'wine') or it was known as "kaffa" which was a region in Ethiopia.
Soon coffee became the most popular drink.The rich enjoyed this drink during special ceremonies and coffee rooms whereas the rest of mass would end up in Kaveh Kanes (coffee houses). It is said that with the opening of trade between the Arab world and the West via Venice, the European Catholics were introduced to this caffeinated drink by Muslims Since then Coffee beans became a lucrative trade item.
According to a report in The Wire, "as its popularity grew, coffee became notorious as the trouble-making brew and coffee houses gained a reputation for "improper past times" and seditious conversations. In fact, Sultan Murad IV, a ruler of the Ottoman Empire, banned all coffee houses and declared the consumption of coffee a capital offense (along with that of alcohol). Many of the rulers themselves were however big fans of coffee and such bans usually didn't last long. Coffee drinking persisted despite the oppressive measures because it gave people a simple way to remain charged all day long without any apparent side-effects. Coffeehouses also served a social function(like salons during French Revolution) and allowed people to get together for conversation, entertainment, business and irreverent political chatter. So important did the brew become in Turkey that a woman could apparently seek divorce on grounds of insufficient coffee!"
Coffee in its initial form was known to be a "Muslim Drink" and it was them who made this brew popular, first in Europe and then the to the coffee houses in London. These small shops became the meeting point for intellectuals or just place to catch up with storytellers, travellers and traders.
A 17th-century depiction of a coffee house in London
Coffee was politicized to such an extensive levels that the Catholic group had to "baptise" the beans. The Catholic Pope of Venice and Rome was pressurized to criticise coffee's association with Islam. Upon tasting a hot cup of coffee, Pope Clement VIII (1536-1605) said "This Satan's drink is so delicious that it would be a pity to let the infidels have exclusive use of it".
Today coffee has moved beyond religion and sedition, it is the most commonly consumed drink available all around the world with different flavour and textures. Coffee is also used in cakes and cookies and other confectionery items. Because what else can bring that zing in life except for these magic beans?
So the next time you pick up your hot cup of coffee, do think about the times coffee travelled to reach your favourite Coffee shop.
AmericanoBaba BudanBlack coffeeBlue Tokai CoffeeBrew RoomCafé Coffee DayCoffeeCoffee HouseCoffee Shops in IndiaCold CoffeeEuropeanEuropean coffeeFrench RevolutionHistory of coffeeHistory of TeaKaldiKaldi and his dancing goatsorigin of coffee
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Trail-stained Fingers says:
Foods seem so much fancier once you know their origin!
Food and Streets by Sadaf says:
I completely agree with you. We learn to appreciate food more.

redpajama_set_name: RedPajamaCommonCrawl


text:
Bangladesh to tighten regulation on foreign poultry giants
By AZM Anas
Related tags: Investment, Poultry
Bangladesh is concerned global poultry giants will outmuscle local chicken farmers
Bangladesh is mulling controls over foreign investors in the country's growing poultry industry after local rivals said they fear being swallowed by overseas companies.
There was concern that Bangladesh poultry farmers could lose trade if competition went unchecked, Narayan Chandra Chanda, the country's minister for fisheries and livestock, said. "We're still observing … There should be a guideline," Chanda told GlobalMeatNews. "We couldn't assess yet whether foreign investments in the poultry sector will be helpful for us or hurt farmers," he added. An expert committee would be formed soon to examine the issue, Chanda said.
While only seven foreign poultry companies are operating in Bangladesh - five of them from India - industry insiders said that they control around 35% to 40% of the market. Major players also include Thailand's Charoen Pokphand and China's New Hope.
Overall investment in the sector has already exceeded $3bn (£2.7bn), and it is expected to double by 2030. This compares with just $191m (£144.4m) in the 1980s, according to the Bangladesh poultry industry's coordination committee. Output has been growing 15% annually in recent years, the committee noted.
'Ominous' future
Moshiur Rahman, the committee's convener, said the entry of overseas companies as "ominous", pointing out there was no guideline for foreign direct investment in the poultry sector. Foreign companies are not interested in joint-ventures with local entities, Rahman said, and domestic producers were able to meet local demand in any case.
"For chickens, there is no need for foreign direct investment (FDI). They [foreign investors] should establish joint-ventures in something that the people of his country won't be able to do. They'll learn new things," Rahman told GlobalMeatNews.
Munzur Murshid Khan, secretary general of the Bangladesh Poultry Industries Association, agreed: "It's OK if they [foreign companies] bring in cutting-edge technology and set up export-oriented poultry farms." But officials and experts have dismissed such views as overly restrictive.
Investment helps competition
A senior official at the state-run department of livestock services said Bangladesh needed more FDI in the poultry sector to plug the supply shortage.
Professor Nitish C Debnath, a Dhaka-based consultant for the UN Food and Agriculture Organisation, insisted both direct and indirect foreign investment helps local poultry groups improve quality, capacity and business skills, including through increased competition.
And some businesses agree with an open policy. Tariquzzaman, strategic planning and marketing director of Aftab Bahumukhi Farms, a pioneering integrated poultry producer, said FDI could help Bangladesh create a halal-based export segment: "Middle Eastern consumption is driven by halalisation. They don't want to import from Brazil as poultry and swine are processed simultaneously there," he told GlobalMeatNews. "They are looking at us."
Neither Charoen Pokphand nor India's VH Group responded to queries on this topic.
Related topics: Meat, Policy, Supply chain, South Asia
International task force formed to tackle food security in Bangladesh
Bangladesh launches mobile SMS service to fight animal diseases
Bangladesh poultry sector hit by climate change
India: Punjab planning 'state-of-the-art' pork facility
By Rabobank Collaborative, Sustainable and Scalable Innovation Thrives Despite Pandemic
By Cargill How to meet Asia's demanding food texture preferences in a fast-changing market


Get a Chance to Win a Sony Ericsson C902 Cyber-shot Phone!
GET THE BOND WIDGET and get a chance to win a Sony Ericsson C902 Cyber-shot phone!
Just curious. How will they pick the winner. Do you have to register to let them know that you got the widget installed in your site?


Watkin was born in of Bromeisgyn,,Glamorganshire,Wales. Watkin's father was Edward Stradling and his mother was Anne Llychwr. His paternal grandparents were Thomas Stradling and Catrin ferch John. He was an only child.
They had five sons and three daughters, named Edward, Richard, Robert, Thomas, Watkin, Anne, Catrin and Jonet.
Anne was born in of Bromeisgyn,,Glamorganshire,Wales.
Catrin was born in of Bromeisgyn,,Glamorganshire,Wales.
Edward was born in of Bromeisgyn,,Glamorganshire,Wales.
Jonet was born in of Bromeisgyn,,Glamorganshire,Wales.
Richard was born in of Bromeisgyn,,Glamorganshire,Wales.
Robert was born in of Bromeisgyn,,Glamorganshire,Wales.
Thomas was born in of Bromeisgyn,,Glamorganshire,Wales.


text:
Q: python crashes after import library (openpyxl) [fixed!]
Downgrading numpy to 1.15.0 fixed the problem. Thanks everyone for your input on the issue!
The program has 2 lines of code:
import openpyxl
print 'a'

when I try to run the program, python crashes on me.

here is the problem detail:
Problem signature:
  Problem Event Name:   APPCRASH
  Application Name: pythonw.exe
  Application Version:  0.0.0.0
  Application Timestamp:    53b1ee1c
  Fault Module Name:    libopenblas.IPBC74C7KURV7CB2PKT5Z5FNR3SIBV4J.gfortran-win_amd64.
  Fault Module Version: 0.0.0.0
  Fault Module Timestamp:   5c3bd575
  Exception Code:   c000001d
  Exception Offset: 00000000010fecc1
  OS Version:   6.3.9600.2.0.0.16.7
  Locale ID:    1033
  Additional Information 1: 4065
  Additional Information 2: 406514178a2b6e9aa40eed547759f454
  Additional Information 3: fc05
  Additional Information 4: fc05b10293ad572b4555c73505820972

A: i ran into the same problem with a Server2012 but the Server itself was not the reason.
Its the CPU and if that one is older and does not Support AVX512 this crash happens.
Downgrading works but is just a more or less dirty workaround.
The real reason is OPENBLAS and if you set the Environment Variable like this:
SET OPENBLAS_CORETYPE=haswell

it will work swimmingly.
More explanations to the exact reason can be found here.
https://gitlab.alpinelinux.org/alpine/aports/-/issues/10379

redpajama_set_name: RedPajamaStackExchange


text:
Teen Abuse of Xanax Is Skyrocketing Across America As Big Pharma's Profits Soar
Experts say that prescription drug abuse in adolescents has been dropping in recent years, but the number of young people who are addicted to Xanax and other benzodiazepines has actually been climbing alarmingly high in recent years.
The Director of Adolescent Addiction Treatment at Boston Children's Hospital, Sharon Levy, said that the use of benzodiazepines among adolescents has "skyrocketed." More kids are being admitted to hospitals for withdrawals from the drugs, which often cause dangerous seizures.
Levy said that those working in addiction treatment centers tend to see these trends before they're reflected in national data, so it's something we can expect to hear a lot more about in the future.
Making matters worse is the fact that many of the young people who take these drugs are taking very high doses of them on a daily basis. Some are even mixing them with opioids and alcohol – a combination that can be fatal.
Johns Hopkins University School of Medicine Addiction Psychiatrist Mark Fishman concurs. He said that benzos are surpassing opioids as the preferred prescription drug of abuse in young patients, and many of them are extreme users who take high doses.
According to Levy, many young people are initially drawn to these drugs because they believe they are harmless. She said that many adolescents tell her that they think they're safe because their parents take them – and in many cases, that's where they are first getting them. In addition, they say they are not seeking them to get high; instead, they just want to feel "normal."
Levy said: "Some patients even ask me to just prescribe Xanax for them so they don't have to buy it illegally. They think it's good for them."
"That one idea — that something is safe or beneficial or medical — has launched many an epidemic in the past. So, my colleagues and I are watching this with trepidation."
Young people think benzos are harmless
It's normal that young people – and people of all ages – believe that pills are safe just because they come from doctors, and Big Pharma does its best to perpetuate that myth in its quest for higher profits. Anyone who has ever seen an ad for any type of pill can tell you what a rosy picture they paint of how great your life will be if you start taking these medications.
Unfortunately for those who get drawn in, benzodiazepines, which are often prescribed for anxiety, stop working over time, so users need to take more and more in order to get the same effect. Young people who can't get these pills from legal outlets end up purchasing them on the street, on the dark web, or even try to make it themselves. And unlike opioids, no medicines exist to help alleviate the withdrawal symptoms that come when people try to give up benzodiazepines. That's why patients normally must enter residential treatment where an expert can slowly taper them off of the pills. Quitting them too quickly can cause seizures, and it can even be fatal.
Addiction specialists say that they are expecting to see an onslaught of teenagers who are addicted to Xanax and similar drugs as the school year gets underway. During the summer, adolescent drug use can fly under the radar, but it tends to become more obvious when school is in session and students are failing tests, falling asleep at their desks, or exchanging pills in hallways.
Whether it's benzos, opioids, antidepressants, or ADHD meds, Big Pharma is all too happy to see its next generation of customers getting hooked on pills as early as possible.
naturalnews
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Drop the lumber and plant a privacy fence instead!
A privacy fence can make entertaining fun this spring. We have been smothered by snow and fallen tree limbs frozen by wind and ice. But now we're coming into March which means spring will be here in three weeks. A privacy fence is all you need to have a private place for entertaining on the weekends. The cool thing is that you can do this without heavy construction. You don't need a large pile of lumber – you can use plants and shrubs to make a privacy fence.
Evergreens are amazing for live fencing. They can grow tall and create a barrier for street noise, wind and the glare from headlights. Hedges can be placed closely together to act as a screen. Shrubs are also low maintenance. Adding deciduous trees in with the evergreens can make a great live privacy fence for a very shady yard. Deciduous plants will allow light to enter the yard during the winter, plus they stay healthy all year.
Bamboo is very strong and can make a solid wall. If you line up bamboo exactly around your backyard, it can look like a privacy fence made of wood. Bamboo can block out light and sound. It can contain any party you throw this spring. You can have a blast this Memorial Day weekend and the neighbors won't know until they smell the aroma of the food form the grille.
A privacy fence can make spring and summertime entertaining easy. Having a back yard cookout can be a real family affair with no disturbances from neighbors. Sharp Tree Service specializes in landscaping services including tree planting and land grading. Call on us to level out your grounds and install the proper plants and shrubs you need for a privacy fence.


Nutrix Slim Keto It IS true that certain foods actually affect a calorie burn greater than the calories contained in the food. Citrus fruits are one of those foods and so are asparagus, beets, broccoli, cabbage, carrots, chilies, soy beans, sweet potatoes, apples, blueberries and watermelons. Please note that every one of these foods is a healthy fruit or vegetable and usually recommended on any diet.


text:
Councils band together to pay for better Lincoln to Nottingham trains
Daniel Ionescu
County and district councils are pledging money towards the £700,000 yearly cost to improve the frequency and speed of trains between Lincoln and Newark.
The CastleLine initiative will see Lincolnshire County Council, the City of Lincoln Council, Nottinghamshire County Council and other authorities raise money to put towards better train connections.
The councils and Local Enterprise Partnership (LEP) have committed a combined £205,000 per year for three years to trial the scheme, which would require more than £2.1m in total.
If successful, the partnership will lobby for the improved service to be funded by the Department of Transport (DfT) and franchise post 2018.
The City of Lincoln Council was first to approve £10,000 per year for the next three years to go towards the scheme.
Lincolnshire County Council is expected to contribute £60,000 yearly towards the scheme, and so is Nottinghamshire County Council.
The proposed service would deliver an average reduction in journey times of around 7 minutes eastbound and 3 minutes westbound for Lincoln.
It would also double the frequency for Hykeham, as well reduce journey times.
Newark, Carlton, Burton Joyce and Fiskerton, Bleasby, Thurgarton and Rolleston would also benefit from increases in the number of trains running under the project proposals.
East Midlands Trains would use its only spare train and carriages for the extra services.
Ian Kitchen, Transport Policy Manager at Lincolnshire County Council, said: "This investment enables us to get more services into Hykeham Station, as well as reducing the journey time between Lincoln and Nottingham on some services.
"A number of organisations have already declared their willingness to contribute money towards this, and we just need to secure the support of the Department for Transport for the scheme to go ahead.
"It's difficult to give a timescale at this stage but if everything goes well improvements could be in place sometime in 2015," he said.
Neil Cuttell, Regeneration Manager for the City of Lincoln Council, added: "The rail project proposes to not only improve rail speed times but also make appropriate improvements to infrastructure and services."
An East Midlands Trains spokesperson said: "Since East Midlands Trains took over the franchise in 2007, we have invested over £30m in train refurbishments and £40m in station improvements and we continue to do more.
"However, a long standing aspiration we have always had for Nottinghamshire and Lincolnshire has been to improve the train service and the timetable east from Nottingham.
"In partnership with a number of local authorities, we have been developing proposals to provide an improved train service for passengers travelling between Nottingham and Lincoln.
"We welcome the funding from the City of Lincoln Council and Lincolnshire County Council, however the additional services do depend on a wider package of funding that is still to be finalised. East Midlands Trains, along with many local authorities, are continuing to work on this."
A Department for Transport spokesperson said: "The importance the railways have for Lincoln and its local economy is well recognised.
"This is an interesting offer and detailed work is now being undertaken by the DfT to examine these proposals," he added.
Caravan arson as fire spreads damaging two flats in Lincoln
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When I booked a field trip to the State House for a group of children ages kindergarten to third grade, I heard silence on the other end of the line. (What - is she nuts?) But using our chronological history curriculum, we had learned up through the American Revolution and the making of our federal Constitution. The previous week, we had focused on the Constitution and learned about our three branches of government. It occurred to me that we live so close to Boston, we ought to see some branches of our own government in action.
Timing worked perfectly that we could eat lunch and then sit-in on a "formal session" of the State Senate. We got there just as a bill was being introduced. The bill suggested that a non-custodial parent be allowed access to their child(ren)'s school records. Then three senators expressed questions about or support of the bill. This was followed by a "roll call vote" where every senator answered. Interestingly, they all answered "yes" not "aye" and it was unanimously voted in. As the bill became law, my 3rd grader said, "That's great Mom. Now my friend Jane's dad can get her school records too." How perfect! A law children could understand was introduced, debated and adopted - and all before the five-year-olds lost interest in playing on the carpet!
At this point we stopped by our local state representative's office. Representative Hargraves was in his office and happy to see us. The children were quite excited to actually meet a real legislator! Representative Hargraves was polite and engaging as he explained the photos on his wall and showed the kids a photo of him in a beautiful antique car with the nice folks who gave the money for the playground in Groton. After a photo with Representative Hargraves, we were off for home with a sense that politics wasn't just big and overarching but personal too!
It's hard to explain why the whole day was so exciting. I think it was because we read about how these different offices were created and then got to meet real people in these roles. Sharing the experience with friends who also enjoyed it added a great deal too. Either way, we can't wait until our next field trip to the John Adams Courthouse so we can see the third branch of government in action!
Rachael spent ten years as a software engineer, became a mother, was a volunteer lactation specialist, and now homeschools her two children, helps direct a homeschoolers' chorus, and worship leads in her local church. When her local paper, the Groton Landmark, included homeschoolers in their back-to-school issue, Rachael was interviewed but felt that she didn't get to say enough. The editor then told her she could continue to share her opinions by writing a weekly article about homeschooling. She jumped at the chance and found a new voice - writing. You can read more of Rachael's thoughts at her blog http://rsbarlow.blogspot.com/.
Books for exploring the genesis of our country and the three branches of government.


All her life, she had learned that passion, like fire, was a dangerous thing. It so easily went out of control. It scaled walls and jumped over trenches. Sparks leapt like fleas and spread as rapidly; a breeze could carry embers for miles. Better to control that spark and pass it carefully from one generation to the next, like an Olympic torch. Or, perhaps, to tend it carefully like an eternal flame: a reminder of light and goodness that would never—could never—set anything ablaze. Carefully controlled.
Domesticated. Happy in captivity. The key, she thought, was to avoid conflagration.
This philosophy had carried her through life and, she had always felt, had served her quite well. Of course, she'd had to give up a few things here and there….Rules existed for a reason: if you followed them, you would succeed; if you didn't, you might burn the world to the ground.
Remember, Mia had said: Sometimes you need to scorch everything to the ground and start over. After the burning the soil is richer, and new things can grow. People are like that, too. They start over. They find a way.
But then Little Fires Everywhere came out and I remembered that even if I was mad at Ng for emotionally dragging me through the lake with Lydia, I really liked her writing style. I also want to make a point to read more authors of color. And she featured characters of color. And it would be nearly impossible for her to set me up for the same kind of disappointment again. So I bit the bullet and used my Book of the Month credit on Little Fires.
Thankfully my book gamble paid off. I enjoyed Little Fires Everywhere, including the ending this time.
Elena Richardson, the mother of four of the five children at the center of the book, has internalized the Shaker way to heart—she has given up on dreams and risk and lived her life solely within the boundaries. She is safe. She is as happy as she thinks she can be. It is against this foil that we meet Mia, wild and free, artist and mother of Pearl (literally). Interestingly, Ng has us met Mia through others—there is no chapter I can recall where Mia really talks about herself. Instead, we discover her character as she interacts with her daughter Pearl as well as Eleana's daughters Lexie and Izzy. (Indeed, it is precisely Elena's rules and structure that drives her own daughters to Mia.) We discover Mia's past as Elena's discomfort and internal outrage over Mia's freedom (though Elena wouldn't call it that) puts her on a destruction course to discover who Mia really is.
While Little Fires Everywhere isn't a YA book, Ng's other main characters were strong, well-developed teen characters. I loved Mia's daughter Pearl—I loved that she was nerdy but was still able to get the guy. Her struggles and navigating of new friendships in town felt believable. She didn't make all the wrong choices, nor did she make all the right ones—she was a good friend to some but made some choices that hurt others. She was an internally diverse enough character that there was something in her that it seems most readers could identify with—nerdy, shy, had friends, got the guy, hurt some people, had a complicated but loving relationship with her mother.
Eleana's two daughters are opposites—Lexie is the high-achieving rule-follower in her mother's mold while Izzy once tried to free all the cats at the Humane Society and gave all of the not-black clothing her mother bought her to the homeless the next day. This seems to be the way of things—kids respond to (overly) rigid boundaries in two main ways—some kids kill themselves to meet the standards while others chafe and rage against them. Yet here too, they are each believable characters—Ng does an excellent job making them multi-dimensional and not just tropes. While Izzy has been drawn to Mia from the start, when Lexie falls short of the standard, it is Mia to whom she turns, not Elena.
Under the main story line revolving around Elena and Mia is a subplot surrounding the termination of parental rights of a young, uneducated, poor Chinese woman and a rich white couple desperate to adopt the baby. Through existing friendships, Elena and Mia are pulled into this conflict on opposite sides, with the teenagers also splitting to take sides. This subplot, while creating conflict that enables Ng to flesh out Elena and Mia's characters even more and set up conflict with the teen characters, also provides opportunities to make still salient points about race.
The lawyer for the Chinese mother Bebe scores points in court by pointing out that there are no Asian dolls in the rich couple's house, though the reader also learns that this is because major companies like Matell have done a terrible job at representing anything other than the "norm" of whiteness.
Elena is able to think she is open-minded and not racist because she "doesn't see race" which is another common completely unhelpful thing white people say. By not "seeing race," Elena and the rich couple aren't being good and charitable; they're destroying part of the child's identity. Whether you see race or not, it's there. The question is whether the present diversity is recognized and celebrated rather than ignored, like a dirty little secret no one talks about. Elena is able to pat herself on the back for this and think she has no problem with race when it's clear she does—she has a problem with anything that doesn't follow the rules and highlights difference.
Shaker Heights itself also can't have a problem with race since the town officially embraced integration, refused to allow racial covenants, and prevented white flight. Yet, even for all of this, we're still told that Bebe's lawyer was one of two Asians in his class and was expected to marry her by all his classmates since they "match." While Ng' first novel (set in the 70s) had more overt anti-Asian racism, Little Fires Everywhere features the microaggressions and assumptions still present today. While the tiki torches of Charlottesville have demonstrated that overt racism is clearly still alive and well, books like Little Fires Everywhere show us what "benevolent racism" still looks like in most places, even the most perfect of places.
While not as frequent as the commentary on racism, one of the other points Ng makes that hit home for me was about Elena's "benevolence"—how she forced people to accept philanthropy they would rather not accept. So often, its easy for me as a well-educated white woman to think I know what is best and to thus foist myself onto someone, thinking I've solved the problem without listening or having the person themselves weigh in on what they actually need. Like discarded t-shirts in a third world country, benevolence is often far more about the giver than the receiver. Not terribly surprising, either, is the fact that Elena keeps score. Does it really count as benevolence if you're always waiting for the opportunity to cash in on the favors you've forced people to accept over the years?
I love Ng's writing style–it's not overly flowery or showy (she refers to the fires set in the house as looking like they had been set by a "demented Girl Scout" who had been camping in the house), but you can tell Ng has honed her craft to find just the right words. The writing is relatable but polished, falling cleanly into the LitFic category as opposed to simply contemporary fiction. (Of course Amazon has it categorized as Women's Fiction —what does this even mean?!?). Compared to the first novel, Ng's writing seems to have found a more solid footing—she seems confident of her voice and so Little Fires Everywhere felt like a stronger read to me. I can't wait to read what she comes up with next.


Enco Brown Prince of Magic Forest - Magic-Forest Webseite!
Ich weiß gar nicht, wo ich anfangen soll. Ich las die Kritiken und dachte mir wirklich wie schlecht kann das sein??? Nun, ich kann Ihnen versichern schlecht!. The Magic Forest (). 1h | Animation | TV Movie · Add a Plot» Related Items. Search for "The Magic Forest" on pommiers.eu ZUR Abgabe ab Sofort oder Später. Wir suchen für Skarlett.
Log in Join Recently viewed Bookings Inbox. Magic Forest, Lake George: Hours, Address, Magic Forest Reviews: Magic Forest Is this your business?
This attraction features animals Click below for expert advice on animal welfare in tourism. Sun - Sat 9: Route 9 , Lake George, NY Reviewed September 4, Reviewed September 2, A family fun park, in the Adirondacks, that features 25 amusement rides, including the Safari Ride, plus live animal performances, magic shows and the ever-popular "Rex the Diving Horse.
Would you send a friend who is visiting for the first time to this place or activity? Do you have to pay to enter this place?
Can this place or activity comfortably accomodate people using a stroller? Does this place or activity involve animals? Is this attraction exciting, unusual, or risky to visit?
Can this place or activity comfortably accomodate people using a wheelchair? Share another experience before you go. Lake George Music Festival Pass.
Lake George Luncheon or Sightseeing Cruise Show reviews that mention. All reviews magic show diving horse safari ride amusement park ferris wheel tilt a whirl young kids great escape ride attendants small kids six flags kiddie rides old school year olds great for kids hot dogs snack bar.
Nearby Restaurants See all nearby restaurants. Such forests are described in the oldest folklore from regions where forests are common, and occur throughout the centuries to modern works of fantasy.
They represent places unknown to the characters, and situations of liminality and transformation. The forest can feature as a place of threatening danger, or one of refuge, or a chance at adventure.
The forest as a place of magic and danger is found among folklore wherever the natural state of wild land is forest: Peasants who seldom if ever traveled far from their villages could not conclusively say that it was impossible that an ogre could live an hour away.
It is not itself enchanted, but it contains enchantments and, being outside normal human experience, acts as a place of transformation.
Even in folklore, forests can also be places of magical refuge. At other times, the marvels they meet are beneficial. In the forest, the hero of a fairy tale can meet and have mercy on talking animals that aid him.
In Schippeitaro , the cats reveal their fear of the dog Schippeitaro when the hero of the tale spends the night in the forest.
The creatures of the forest need not be magical to have much the same effect; Robin Hood , living in the greenwood, has affinities to the enchanted forest.
Lake George Music Festival Pass. Teilen Sie eine weitere Erfahrung, bevor Sie diese Seite verlassen. Einige der " Figuren " besprenkelt im ganzen Hotel waren geradezu beängstigend. Wir wollten nicht, dass schlecht Tier eindeutig zu erklimmen Sie die Rampe und weigerte sich mehrere Male, bevor es entlockt. Ich war begeistert, dass sie hatten Fahrten für Kleinkinder und er war zu jung, um andere Orte wie das Great Escape. Man merkt schnell gibt es ein Betreiber für alle zwei bis drei Fahrten. Die Tatsache, dass es nicht das beunruhigende Tatsache sehr veraltet war.
Ich hatte eine schöne Zeit mit dem Safari Fahrt. Steuern und Gebühren sind in den Angeboten nicht inbegriffen. Lassen Sie sich nicht!! Die Menschen haben sehr wenig Persönlichkeit und das Hotel ist nicht gepflegt. Wir entschieden uns, nehmen Sie nicht die Zugfahrt wie die Gase sind überwältigend. Juli über Mobile-Apps Für die Geschichtsfan. Die Statuen, die sich um den Park Not for family but for the individual. TripAdvisor LLC is not responsible for content on external web sites. Nearby Hotels See all 90 nearby hotels. Previous Dänemark wetter aktuell gasthof casino 2 3 4 5 6 … Can spend a few hours here especially if a cloudy day. The use of enchanted forests shaded into modern fantasy with no distinct breaking point, stemming from the very bГЎvaro princess all suites resort, spa & casino fantasies. The park is old and filthy. Film and television Anime Films Television programs. Lake George Music Festival Pass. Our grandkids ranged from 4 to 6 as well as their parents Es scheint seltsam, dass New York State ermöglicht dies Park weiterhin zu betreiben. Präsentiert von Weather Underground. Ich war sehr erfreut über die Bäume. Es gibt ein Pferd, das Tauchgänge in einen Pool. Es waren Fahrten für ihn zu machen, sondern auch alle Fahrten scheinen über 50 Jahre alt und schlecht gepflegt. Meine Eltern haben mich hier wie ein Kind und ich war gerade mit meinen Kindern. Juli Super preisgünstig amusement für jüngere Kinder. Zurück Weiter 1 2 3 4 5 6 … Der Park ist komplett gruselig und verfügt über willkürlich den Tierköpfen verstreut seltsam, dass die Besitzer gekauft Rasen Art von einer geschäftsaufgabe Verkauf. Einloggen Beitreten Zuletzt angesehen Buchungen Posteingang. Es waren Ziegen und Schafe. Wir entschieden uns, nehmen Sie nicht die Zugfahrt casino seven pforzheim die Gase sind überwältigend. Teilen Sie eine weitere Spiele com kostenlos online spielen, bevor Sie diese Seite verlassen. Dino spiele kostenlos spielen sahen es letztes Jahr und es hat uns gut gefallen. Ich hatte eine schöne Zeit mit dem Safari Fahrt. Ich kann wirklich nicht glauben, dass sie halten Sie die Türen offen. Der Park ist komplett gruselig und bayer tippspiel über willkürlich den Tierköpfen verstreut seltsam, shaman king run die Besitzer gekauft Rasen Art von einer geschäftsaufgabe Verkauf. Ich kann mir vorstellen, dass die Fahrten sind lotusblüte casino. Vielleicht, dass ist wie sie besuchen und so erschwinglich. Juli über Mobile-Apps Für die Geschichtsfan. Die Horse anmutig und komfortabel aufgeführt. New Hampshire ist tochter mourinho altes Familie Park, gasthof casino es ist makellos, das Personal ist sehr freundlich und alle Attraktionen und Fahrgeschäfte sind in Ordnung. Apropos Tiere, Casino hotel las vegas Rentieren sind jetzt Ziegen? So - Sa Ich hatte das Gefühl, dass es auf Tierquälereien rumschlagen mussten bestiegen.
Almost everything is in disrepair. The 3 things that drew us to this place were: Well, the horse is now retired website and roadside It does not have much street appeal, but lots of nest rides!
Our grandkids ranged from 4 to 6 as well as their parents The park is old and filthy. The ride operators were not friendly.
We did have a great day with them. The magician jimmy browns magic show On a super hot August day, we found a shady and uncrowded amusement park to enjoy for a couple of hours.
Perfect for kids under 10, there are a number of fun rides - some very mild and My 5 year old had a great time on several rides.
My husband and I just took out almost 4 year old twins for an early birthday gift. I would NOT recommend this! No where else can you go for like two hours and your kids can ride at least 20 rides in that time.
We had kids ranging from years old. Some of the rides you have to ride with your kids just beware that most And considering the state of factory farming in this country perhaps we should back off a little?
This place was awesome! How much have I spent on two rides at a carnival? I refuse to go to the NYS Fair this year For a family with small children this is perfect.
Lots of fun and things to do. Can spend a few hours here especially if a cloudy day. Flights Vacation Rentals Restaurants Things to do.
Magic Forest, Lake George: Hours, Address, Magic Forest Reviews: Magic Forest Is this your business? This attraction features animals Click below for expert advice on animal welfare in tourism.
Sun - Sat 9: Route 9 , Lake George, NY Reviewed September 4, Reviewed September 2, A family fun park, in the Adirondacks, that features 25 amusement rides, including the Safari Ride, plus live animal performances, magic shows and the ever-popular "Rex the Diving Horse.
Fearsome Creatures of the Lumberwoods. Norrell , London; Bloomsbury Publishing, History Literature Magic Sources. Anime Films Television programs.


Bring your friends to one of our terrarium nights! They're BYOB and you get to put together your own succulent terrarium!
Are you the cook in your family? You'll love our wide selection of herbs & vegetables this Spring!
Annuals - Sun or shade, bedding, potted & annual arrangements available!
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Not much of a green thumb? Don't want to lug a bag of potting soil home with you? We're here to facilitate! Pot your own annual arrangement or put together a terrarium at our Potting Station!
* Plants & pottery sold separately.
The Potting Station is open in our front greenhouse, during operating hours. We're open 9-6pm Mon-Sat, 12-4pm Sun.
Looking to give succulents as favors for your next big event? We can help! Click here for more info about bulk ordering.
Check out our new water shed for all things irrigation!
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The Icicle team recently sat down with Terry Goulah, Vice President of Operations and Co-Founder of FreeYumm, to understand how Icicle has helped FreeYumm meet their food production goals. FreeYumm came to us looking for a traceability solution, and they got more than they bargained for – including a smooth road to SQF Certification.
FreeYumm responds to the real and pressing need for allergen-friendly snacks, providing healthy and tasty products for their consumers. But maintaining an allergen-free facility (and not just allergen-free products) is no easy task, especially when the team at FreeYumm holds themselves to the highest standards for safety and quality. They have to keep meticulous track of their vendors, ingredients, and all aspects of production. For that reason, FreeYumm knew early on in their business that they needed to build and maintain an exceptionally rigourous traceability program.
A big thanks to Terry for taking the time to talk to us about Icicle's impact on his business. Check out our new case study with FreeYumm and request a demo of Icicle today!


In a land where snow-bearing winter days can stretch from mid-October to late April, folks value anything that keeps the cold at bay. Whether a sturdy coat, a car that starts by remote control, or a steaming beverage fortified with a splash of hooch, complimenting successful guards against low temps will be sure to raise the internal thermostat of any Minnesotan.
Cars and winter have been locked in a fierce duel since the first Model T crunched over a blanket of fresh snow. Anti-lock brakes battle ice-slicked roads. Ice binds car doors, sometimes requiring a hair-dryer to gain entry. And, of course, snow and sleet strive to dodge the rhythmic assault of the windshield wipers. But the fiercest battle occurs between the ignition and cold itself. On many a frigid morning, Minnesotans have felt the demoralizing click of a key turned over to silence. After bundling ourselves from top to toe and girding our innards for a treacherous drive to work, a frozen battery and dead ignition can ruin your day before it even starts.
Acknowledging that a Minnesotan's choice of vehicle will prove reliable (if not fashionable) is a most-kind gesture and a nod to our good sense, which we tend value over most everything else.
While in certain situations–especially those concerning clothing or haircuts–implying a DIY scenario might be insulting, many Minnesotans like to work with our hands and enjoy being outside whenever the weather allows. For us, building a deck is cause for gathering buddies and brews. Not to mention a decision that, in theory, could save you several thousands of dollars. A well-built deck, crafted by the homeowner's hands, is a monument worthy of praise.
Staying warm and staving off frostbite does not mean one must completely abandon fashion, though the parameters for judging attire on a St. Paul sidewalk differ slightly from those employed at a London catwalk. Puffy balls and snowflake patterns feature heavily, but we do our best to look good while waddling around like arthritic penguins. Acknowledging the effort will certainly bring a smile to a Minnesotan's face, though you might not see it behind her rainbow-colored scarf.
Practical to the end, Minnesotans love a good deal and love telling everyone about it. When my grandmother hands out gifts, she can hardly wait for the wrapping paper to hit the floor before spouting out what a great bargain she got on it. Whether it's a new Viking-themed snowmobile, a pair of choppers (heavy leather mittens comfy up to -87 degrees), or slightly-worn cabin on a lake, we people of the North like to know we got our money's worth. We don't often talk about money — unless it's to show how much we saved.
To be a Minnesota sports fan is to live in disappointment or anticipation thereof. Our Vikes and Twinkies disappoint us year after year, but like Sisyphus and the stone, we keep hoping that one day we'll get to enjoy the view from the summit. We never do. Long before the Buffalo Bills lost four straight Super Bowls, the Vikings racked up a quartet of losses in the Big Game behind the Purple People Eaters and a quarterback named Fran. The Twins have been perhaps more cruel with two World Series victories and a glimmer a greatness followed by decades of disappointment. But we still love the thought that this year our hearts will not be broken. Time this compliment properly and we'll eat it up with a spork.
Minnesota houses one of the most robust collections of micro-breweries and home-brewers you will find in our great country. We like beer and DIY so why not combine the two? Surly, Bent Paddle, and Summit are just a few local favorites, but many folks enjoy turning their own hand to homebrewing. Careful with some of the home-brews as we also like a stiff one. It helps get us through the second half of the Vikings season.
When winter lasts five or more months, you need to find ways to keep spirits bright. We make our winter a wonderland with resplendent arrangements of lights (blinking and solid, colored and not), tinsel twisted shapes of candy canes and holly, and Santa, Frosty, reindeer, and other assorted characters rendered in plastic. The electric bill for some of the more zealous decorators can run into the thousands. A bit extravagant, but one worthy of praise for providing a little light in the darkness of winter.
General compliments work, too. We're Minnesotans first, but we're also people! Go ahead, make us blush.


A unique, large property in Mt. Washington with pool & incredible views! This freshly renovated smart home provides tons of living space with gorgeous canyon views from both main living spaces connected with 2 large decks creating an indoor/outdoor dream. The main floor offers a spacious open concept, soaring beamed ceilings, oak floors, ceaserstone countertops, stainless steel Thermador appliances, wine refrigerator, fireplace, 2 generous bedrooms & 2 full baths. The master suite sits nested above on the second floor with 3 large closets, a fireplace, and a huge master bath complete with steam shower. Fully equipped with Savant Smart home technology using Lutron lighting, Nest HVAC, a home monitoring security system, interior & exterior speakers, wireless pool system, & solar power. The outdoor entertaining area features a built-in fire pit, BBQ, gazebo & newly refinished salt water pool & jacuzzi. Private & gated with direct access garage & all the goodies a new home has to offer.
Listing provided courtesy of Jennifer Tucker of Douglas Elliman.


How does spring-boot able to serve specific url?
When using pure servlet, we define servlets so that it will serve requests that match specific urls.
When using struts2, we define a filter so that it will serve requests that match specific urls.
When using springMVC in a traditional xml configuration style, we define a dispatcher servlet so that it will serve requests that match specific urls.
Seems no servlet or filter is defined explicitly. But it still could serve specific urls.
Is it still using servlet? If yes, how it get to serve urls without defining servlet or filter explicitly?
It seems the implementation of SpringBootServletInitializer will be invoked on deploy, but who is going to invoke it?
Как вы можете видеть здесь в деталях, при запуске, при инициализации встроенный сервер (Tomcat по умолчанию), Spring Загрузочный создает и регистрирует DispatcherServlet как сервлет.
How can I serve static html from spring boot?
How does spring-boot @ConditionalOnClass work?
How to use @NotNull with spring boot?
Spring-boot - How to load resources/datasources?


Sissel Tolaas is many things: an artist, a scientist and—perhaps most importantly—a smell expert. She has dedicated much of her life to capturing and recreating smells from objects, places, events, and even broad historical periods.
Using hundreds of chemical compounds to bring smells back to life, Tolaas has amassed a library of thousands of smells over her lifetime to both educate and challenge how we perceive the documentation of our experiences on this planet.
In the modern West, we tend to think of smell in purely aesthetic terms, pleasant or unpleasant. In many other cultures however, smells have provided and still provide a basic means of defining the and interacting with the world.
The 56-year-old Norwegian is based in Berlin, where she's employed in projects that range from the scientific, to the commercial, to the artistic, to the historical.


text:
Israel remorseless after military campaign that killed more than 500 children, destroyed 20,000 buildings and displaced as many as half a million Palestinians
September 1, 2014 Nomad_Kx
Despite hailing as a victory the seven weeks of fighting that killed more than 2,100 Palestinians and destroyed large swathes of Gaza's infrastructure, Israel's prime minister, Benjamin Netanyahu, appears to have emerged as the main political casualty of Operation Protective Edge.
Among Israeli Jews, polls continue to show strong backing for the army, the most revered of Israel's national institutions.
Last week, a survey by the Jerusalem Post and Maariv newspapers revealed that 61 per cent of respondents agreed with the statement that the Israeli military – but not Israel – had won in Gaza.
"Israel", in this case, is clearly understood as a synonym for Netanyahu, whose fortunes have taken a sharp downturn in the aftermath of the military campaign.
In late July, as Israel launched its ground offensive, Netanyahu's approval ratings stood at 82 per cent. Days before the current ceasefire took effect on 26 August, that figure had slumped to 55 per cent.
Last week, as the ceasefire began, Channel 2 TV found that his popularity had plummeted even further, to 32 per cent. Half the country were reported to be positively dissatisfied with his performance.
No signs of remorse
Israelis' unhappiness with their prime minister does not indicate, as elsewhere in the world, a backlash against a military campaign that killed more than 500 children, destroyed 20,000 buildings and displaced as many as half a million Palestinians. In Israel there are scant signs of remorse, even from the country's last remaining self-declared liberals.
Netanyahu and his allies in the cabinet, including defence minister Moshe Yaalon, have been trying to play up Israel's successes, arguing that the army scored an "impressive victory". Yaalon noted that Hamas had used up most of its rockets, while Israel had destroyed Hamas' tunnels, killed key leaders and wrecked its supporting infrastructure.
That assessment has been challenged not only by Palestinians in the occupied territories but by leaders of the Palestinian minority in Israel. At the weekend several Palestinian members of the Israeli parliamentattended a victory rally for Hamas near Acre.
One of them, Haneen Zoabi, told Middle East Eye: "This was the longest Israeli attack faced by Palestinians in modern times. It was longer even than the war against Lebanon in 2006. And yet the will of the Palestinian resistance was not broken, and the people of Gaza stood strong. Israel did not achieve any of its political or military aims. When bombarded by one of the strongest armies in the world, that is an undoubted victory."
Even Netanyahu sounded barely convinced of Israel's success at a "post-war" press conference. Comparing Hamas to Islamic extremist groups, he observed defensively that even the United States had been unable to defeat al-Qaeda. That refrain was repeated in a rash of interviews with Israeli TV at the weekend.
Herculean task
Few found the comparison persuasive. Settler leader Amiel Ungar noted disparagingly that Hamas' "Gaza emirate occupies 360 square kilometers and is surrounded on all sides. A week earlier we were told that if the order came down, the IDF could overrun Gaza in seven days. Now a week's work had suddenly mushroomed into a herculean task that would last years."
Netanyahu's problem appears to stem from the fact that he has failed to convince his natural constituency on the right that he acted decisively in Gaza. They expected Hamas "smashed", a term used by many on the right throughout the fighting, or at the very least that Israel would insist on the faction's "demilitarisation".
Many Israelis appear particularly incensed by televised scenes of Hamas in Gaza celebrating last week, following the ceasefire announcement. Under its terms, Israel agreed to allow in aid and building materials to ease the humanitarian situation and to extend the fishing zone for Gaza's fishermen.
Among Israeli Jews, the celebrations in Gaza are widely seen as crowing at the relatively large death toll of Israeli soldiers in the Gaza fighting. Yesterday, it was reported that another soldier had died from wounds sustained in earlier fighting, bringing the total to 66 soldiers and seven civilians.
The high price in blood – even if small in comparison to the suffering of Palestinians in Gaza – placed an added burden on Netanyahu to show he had secured major achievements against Hamas, said Shlomo Bron, a retired general and analyst for the Institute for National Security Studies at Tel Aviv University.
Sacrifice for nothing
"The public is prepared to accept heavy losses if war aims are achieved," he told Middle East Eye. "But if the sacrifice is seen as for nothing – and that is the view of those who bought into the narrative that Hamas could be destroyed – then Netanyahu is likely to get the blame."
In addition, the military campaign's costs to the Israeli economy are already becoming apparent. Yesterday, it was revealed that $560 million cuts were needed immediately, slashing 2 per cent off the budgets of every government department apart from the defence ministry.
To many Israelis, it looks as though the ceasefire has simply restored the status quo, with forthcoming negotiations in Cairo that, it is feared, may win Hamas bigger concessions.
Such concerns were underscored yesterday when an Israeli military source suggested to the Haaretz newspaper that the army's preferred new approach, designed to prevent renewed confrontation with Hamas, was an easing of the seven-year siege on Gaza. Hamas' main demand has long been an end to the blockade.
"If we can assist by expanding fishing grounds and easing restrictions on border crossings of people and goods into and from Israel, this will help maintain the quiet," an unnamed official said.
Rather than making concessions, the Israeli public believes Netanyahu should have pressed on against Hamas. Such sentiments have been voiced by the Israeli prime minister's rivals in the cabinet, such as Avigdor Lieberman and Naftali Bennett. They have called for the army to "finish the job".
The Jerusalem Post poll found 58 per cent of Israelis believed the truce was a mistake and that the army should have pushed deeper into Gaza to degrade Hamas military capabilities.
Reflecting that mood, Lieberman's told Channel 1 TV at the weekend: "The fact that a 20,000-strong terror group has endured for 50 days against the strongest army in the Middle East and has stayed in power – it bothers me very much."
Confidence shaken
Yoav Bar, a leftwing activist and blogger from Haifa, noted that grand but misleading claims made early in the operation had undermined trust in the leadership's competence. Early, on, he noted, "Israeli military commanders claimed that the resistance is running out of ammunition. By the end of the first week they declared that a third of the missiles were already used. After 51 days of war the only possible conclusion is that they didn't have any idea how many rockets there were."
Similar evasiveness over prior intelligence of Hamas' extensive network of tunnels under Gaza, some of them leading into Israel, also shook Israelis' confidence. How was it possible that the tunnels became the major justification for continuing the operation only after the ground invasion had begun?
David Horovitz, editor of the Times of Israel, said that, given the army's near-sacred status in Israel, the blame was most likely to fall on Netanyahu.
The Israeli public, he pointed out, was "psychologically reliant on the assumption that its army can ultimately de-fang all threats, and that if the army fails to do so, that must be because it did not get the correct orders from the political leadership."
Part of the disquiet, according to Moshe Arens, a former defence minister from Netanyahu's Likud party, stems from a sense that Netanyahu lacks the political courage to deal with what is seen as a growing threat posed to Israel from Islamic extremism in the region.
That has not been helped by Netanyahu's repeated efforts to equate Hamas with Islamic State, the jihadist group notorious for beheadings that has recently made major territorial gains across the region.
'Al-Qaeda on the border'
At the weekend, Netanyahu told Channel 2 he had decided "not to invest all my resources" in Gaza at a time when "the Islamic State is galloping toward us, al-Qaeda is on the Golan borders."
Arens wrote in the Haaretz newspaper yesterday that Israel's operation in Gaza "could have been the beginning of a successful campaign against the fanatical Islamic terror spreading its tentacles through the Middle East, threatening not only Israel, but also many Arab countries."
He and others have noted that the alignment of regional forces in Israel's favour provided the best strategic environment Netanyahu could have hoped for. "Egypt, Jordan, Saudi Arabia and the Palestinian Authority were eager to see Israel defeat Hamas."
Netanyahu's approach to Gaza over the past two months has also risked exposing his own lack of a positive political vision. He appears afraid to destroy Hamas, but equally loath to make any concessions to bolster the position of Mahmoud Abbas.
Isaac Herzog, leader of the opposition Labour party, who had largely supported the operation, argued last week that the military offensive "could have been avoided" if Netanyahu had embraced diplomatic negotiations with Abbas.
Troubling inconsistency
That view may not be a majority one, but, as Horovitz notes, many Israeli Jews sense a troubling ambiguity in their prime minister's attitude towards Abbas. Netanyahu has implied that Israel's problems in Gaza could be solved by bringing in Abbas while at the same time also suggesting that the Palestinian leader is not a credible partner in the West Bank.
Bron said he had detected two trends among the Israeli public in the wake of Operation Protective Edge. The first group, Netanyahu's natural constituency on the right, demanded Israel get even tougher with Hamas and the Palestinians.
The second trend – associated with those in the political centre and the left – believed the main lesson from Gaza was that there is no military solution to Israel's conflict with the Palestinians and that Netanyahu must revive a diplomatic process.
Netanyahu has increasingly come to be identified with this latter view. At a cabinet meeting just before the ceasefire was agreed, Yaalon, his defence minister, observed: "There are no magic solutions."
"This situation is full of political difficulties for Netanyahu. If there is no military solution, then he must engage in a diplomatic process. But if he does so, he will be seen as betraying his support base and this group will search for an alternative on the right who they feel better represents them." More


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Live Culture
Watch Francesca Blanchard's New Video, "Free"
by Jordan Adams
Courtesy of Francesca Blanchard
Francesca Blanchard
Singer-songwriter Francesca Blanchard recently released a new video for her song "Free." Prior to its release, the song itself was featured on ABC's long-running medical drama "Grey's Anatomy."
"I was performing a lot over the last two years," Blanchard tells Seven Days in a recent phone interview. The bilingual artist dropped her first full-length album, deux visions, in 2015. "I was kind of burning out a little bit," she continues. "I needed to get out of Burlington. I needed to breathe, and [to] leave this beautiful state for a second."
After mountain climbing with Outward Bound on the West Coast and volunteering as a music and theater teacher in Ecuador, she returned to the Queen City this summer with intention to reevaluate the trajectory of her next album cycle. "Free," along with "My Heart," a track released earlier this year, are a pair of older songs Blanchard decided to unleash in the meantime. They may or may not appear on her forthcoming album.
"['Free'] was written out of a need — it sounds cliché — to be free [from] my insecure thoughts of what my music is, others' opinions [and] what will the future hold," Blanchard explains.
Free (Single) by Francesca Blanchard
In the video, director Kayhl Cooper of Noise Ordinance plays with this concept — the hunger for sovereignty — by juxtaposing open spaces with confined ones. We see Blanchard basking in a sunny meadow, but she also sits in a parked car and in an attic with a low ceiling. At one point, she's literally backed into a corner. But the overwhelming sentiment is positive and uplifting, never dwelling on a sense of entrapment for too long.
My Heart (Single) by Francesca Blanchard
As for the new album, Blanchard says it is "still in the works."
"There is a bigger body of work coming," she explains. "I just don't have any details, unfortunately."
In the meantime, watch the clip from "Grey's Anatomy" below — but beware! It may contain spoilers.
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Francesca Blanchard, deux visions
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Life Lines
Eric Zencey, 1953-2019
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Home Entertainment Lifestyle NIKKI GLASER – NET WORTH AND QUICK BIO
NIKKI GLASER – NET WORTH AND QUICK BIO
Her real name Nikki Glaser is Nicole Renee Glaser. Nicole Renee Glaser was born on the 1st of June in 1984. The Net Worth of Nicole Renee Glaser is $2 million. Nicole Renee Glaser is an American stand-up comedian. Nicole Renee Glaser's height is 175 centimeters. Nicole Renee Glaser is also an actress and a Podcast Host. Nicole Renee Glaser is also a Radio Host and TV host.
Nikki Glaser (Nicole Renee Glaser) is an American stand-up comedian. However, Nicole Renee Glaser also has her podcast show and Nicole Renee Glaser has also got featured in some television shows and films. Nicole Renee Glaser was Born in the year 1984, Nicole Renee Glaser debuted on Comedy Central on the 9th of February in 2016. Do stand-up comedians like Nicole Renee Glaser earn a great amount of money? Let's find out in the article.
Contents of article
Career Path of Nicole Renee Glaser
Income, earnings, and Net Worth of Nicole Renee Glaser
Personal Life of Nicole Renee Glaser
Nicole Renee Glaser was Born in Cincinnati, Ohio. Nikki Glaser (Nicole Renee Glaser) has Irish and German heritage. Nicole Renee Glaser spent most of her girlhood in St. Louis, Missouri, and passed from Kirkwood High School. Nicole Renee Glaser then passed from the University of Kansas with a grade in English Literature.
Nikki Glaser (Nicole Renee Glaser) began performing when she was just 18. Nicole Renee Glaser composed most of her early jokes in university. Nicole Renee Glaser was a freshman. And while most of the people moved to the cafe to explore, Nicole Renee Glaser glanced at people and made up jokes. Nikki Glaser (Nicole Renee Glaser) confesses that she assessed people and used to think what a humourist would tell about these people.
At the outset, Nicole Renee Glaser didn't learn how to compose jokes. So Nicole Renee Glaser composed from the philosophy of her favorite stand-up comedies. It took a long time for Nicole Renee Glaser to get her viewpoint on items.
Since Nicole Renee Glaser's college jokes, Nicole Renee Glaser conducted stand-up comedy on The Tonight Show with Conan and Jay Leno and emerged on two seasons of Last Comic Standing. Nicole Renee Glaser also has her detailed stand-up comedy on Netflix. It was premiered on the 1st of October in 2019, its title is Bangin.
Besides stand-up comedy, Nikki Glaser (Nicole Renee Glaser) does radio and podcasts. From the year 2011 to the year 2014, Nicole Renee Glaser hosted a podcast with Sara Schaefer whose title is "You Had to Be There", this podcast got on Apple podcasts. It got financed by a leading provider of audiobooks, Audible.
Nikki Glaser (Nicole Renee Glaser) also co-hosted the podcast. We don't know anything about another humourist, Phil Hanley. Nicole Renee Glaser's roommate, singer Anya Marina got a role in the show as well. The funny relationship took alarm from listeners and tried to guide them.
From January to October of the year 2016, Nikki Glaser (Nicole Renee Glaser ) hosted the collaborator podcast to her stand-up Comedy Central Show, whose title is Not Safe. Each episode of the show, Not Safe talks about relationship and sex issues.
In February of 2018, she began her You Up? With Nikki Glaser (Nicole Renee Glaser) Comedy Central daily show. It was the first-ever everyday live daily forenoon show by Comedy Central. It was released on Sirius XM's Comedy Central Radio and got declined on the 7th of May in 2020. But it now proceeds as a podcast.
Now for Nicole Renee Glaser's television parts. Nicole Renee Glaser had a daily television shows Sara and Nikki Live on MTV. It was released on the 29th of January in 2013 and continued until October of the same year. Nicole Renee Glaser also got Featured on other MTV shows, including Money from Strangers, Awkward After Show, and Failsophy.
In September of 2018, Nikki Glaser (Nicole Renee Glaser entered season 27 of Dancing with the Stars. Nicole Renee Glaser got paired up with Gleb Savchenko, a professional dancer. Nicole Renee Glaser and Gleb Savchenko got excluded in the first episode.
WHO IS BOBBY BONES? ALL YOU NEED TO KNOW ABOUT HIM
We have mentioned that before Nicole Renee Glaser got featured in a couple of films as well. Nicole Renee Glaser played a minor role in Punching the Clown and then Nicole Renee Glaser got Featured as herself in the 2010 documentary I Am Comic. Nicole Renee Glaser's other film roles include I Feel Pretty in 2018 and Train wreck in 2015.
Income and Earnings and Net Worth of Nicole Renee Glaser
How much is Nikki Glaser's (Nicole Renee Glaser) net worth? Well, according to the media, as of June of 2020, Nikki Glaser's ( Nicole Renee Glaser) net worth is $2 million.
Nicole Renee Glaser has done a couple of various jobs, containing podcast host, television host, and stand-up comedian. Nicole Renee Glaser's most prosperous show was Not Safe with Nikki Glaser. It got premiered on Comedy Central.
Nikki Glaser (Nicole Renee Glaser) also worked as the executive producer and Co-Host on Nikki & Sara Live for MTV. So far, Nikki Glaser (Nicole Renee Glaser ) was well known with popular names such as Sara Schaefer, Amy Schumer, and Pete Lee.
As for Nicole Renee Glaser's stand-up comedy job, Nicole Renee Glaser began as a semi-finalist on a famous reality TV show. The name of this TV show is Last Comic Standing.
Lately, Nicole Renee Glaser's Netflix show whose Title is Bangin brings a lot of worth. The hour-long stand-up comedy outstanding got published in October of 2019.
Nikki Glaser (Nicole Renee Glaser) goes on many trips where Nicole Renee Glaser performs in restaurants and clubs. Nicole Renee Glaser traveled to places like San Francisco, Washington DC, Minneapolis, Las Vegas, Boston, and many more. You can buy receipts at her authorized website.
And if Nicol Renee Glaser ever gets into the social media influencing industry, Nicole Renee Glaser has the devices to do it. Nikki Glaser (Nicole Renee Glaser) has a funny, good-looking, and adorable character. So far Nicole Renee Glaser has only 600,000 followers on her official Instagram account. But if Nicole Renee Glaser ever agrees to get wealth through Instagram, Nicole Renee Glaser can do it.
Nikki Glaser's (Nicole Renee Glaser) net worth is approximately $2 million. We already know that. But Nicole Renee Glaser's personal life is a secret. Nicole Renee Glaser doesn't talk much about her romantic life.
WHO IS PATRICK MCCONAUGHEY? HIS PERSONAL LIFE AND NET WORTH
The only romantic relationship we know about Nicole Renee Glaser is with producer Chris Convy. So far, Nikki Glaser (Nicole Renee Glaser) doesn't have any relationship with her.
In the year 2012, Nicole Renee Glaser quit liquoring up alcohol. Nicole Renee Glaser's friends say that Nikki Glaser's superpower is "being sober". For Nikki Glaser's (Nicole Renee Glaser) healing, Nikki Glaser (Nicole Renee Glaser) credits the composition of Allen Carr.
FAST FACTS Of Nikki Glaser (Nicole Renee Glaser)
Nicole Renee Glaser First attempted stand-up comedy as a freshman at the college of Colorado and started enacting in open-mic nights as an elder at the College of Kansas.
Nicole Renee Glaser shifted to Los Angeles after university for a brief time to seek stand-up comedy before coming back to New York.
From the year 2011 to the year 2014, hosted a Nicole Renee Glaser's podcast whose title is You Had to be There.
Nicole Renee Glaser Was the co-creator, co-host, and executive producer of the late-night MTV comedy show Sara and Nikki Live.
Nicole Renee Glaser Was a semi-finalist on the NBC show, Last Comic Standing.
Nikki Glaser (Nicole Renee Glaser) Weight, Height & Measurements.
At the age of 37 years, Nikki Glaser's (Nicole Renee Glaser) height is 175 centimeters.
UNTOLD FACTS ABOUT NIKKI GLASER
Nikki Glaser bangin
Nikki Glaser born
Nikki Glaser ex husband
Nikki Glaser husband
Nikki Glaser marriage
Nikki Glaser net worth
Nikki Glaser patner
Nikki Glaser sister
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Governance |
Tax Pitfalls of Flipping Houses
By James W. Rinier, CPA, EA, and Anthony P. Curatola, Ph.D.
Selling a house for a profit can be a nice economic windfall, but the amount of taxes owed for the gain can vary significantly depending on whether the home meets the principal residence requirements, is an investment, or, at worst, is part of a business.
Television and other media present a wonderful image about the opportunities for buying houses on the cheap and then quickly selling them for a profit in a rising market, often after renovating them to improve the value. What often goes undiscussed are the tax consequences from this activity of flipping houses. This includes the exclusion of gains up to $250,000 ($500,000 if married, filing jointly) from the sale of a principal residence or the incursion of capital gains tax on the sale of an investment property or of ordinary income tax and self-employment tax from a house-selling business.
SALE OF A PRINCIPAL RESIDENCE
Per Internal Revenue Code (IRC) §121, a taxpayer can exclude up to $250,000 ($500,000 if married, filing jointly) of the gains from the sale of his or her principal residence if certain requirements are satisfied:
The home has been the taxpayer's principal residence for at least two out of the past five years;
The taxpayer satisfies the look-back rule, which means the two-year residency period doesn't overlap with the two-year residency period of a former principal residence;
The taxpayer didn't acquire the home through a like-kind exchange during the past five years (IRC §1031);
The taxpayer isn't subject to expatriate tax; and
The taxpayer satisfied other qualifying requirements, such as not being separated or divorced from his or her spouse during the ownership period and other eligibility tests found in IRS Publication 523.
This allows a taxpayer to buy, renovate, and then sell his or her principal residence every two years and, more importantly, exclude up to $250,000 ($500,000 if married, filing jointly) of the gains from the sale of the principal residence. Better yet, a taxpayer can do this process repeatedly as long as the requirements are satisfied each time.
It's critical, however, that the individual keeps enough documentation to support the claim. For example, a taxpayer can only have one main home at a time. If the taxpayer owns or lives in more than one home, then a facts-and-circumstances test will apply. The most important factor is where the individual spent the most time, but there are other factors that the IRS may look at to determine the principal residence. These include the address the person uses to receive mail as well as his or her voter registration, federal and state income tax returns, and driver's license and vehicle registration. Moreover, it isn't just the address where the taxpayer resided, but also where the person works, where he or she banks, where family members reside, and the places the taxpayer regularly goes to for entertainment, community activities, and clubs to socialize. If the renovations are significant, it's also important to demonstrate the residence is habitable during the renovations. Otherwise, it's questionable whether the residence is truly the principal residence.
If the taxpayer fails to satisfy the principal residence exclusion rules, the entire gain from the sale is subject to capital gains tax. Assuming the house has been held for more than one year, the good news is that the gain is treated as long-term capital gains and taxed at preferential rates of 0%, 15%, or 20%, depending on the taxpayer's tax bracket. That is, a person in the 10% or 12% tax bracket generally enjoys the 0% capital gains tax rate. Likewise, a person in the 37% tax bracket generally is subject to the 20% capital gains tax rate.
Because of the Tax Cuts and Jobs Act (TCJA), the crossover points for the capital gains tax rates aren't exact. For example, a person at the upper edge of the 12% bracket will fall into the 15% capital gains tax rate while a person at the upper edge of the 35% tax bracket will fall into the 20% capital gains tax rate. The reason for this is that the TCJA changed the inflation adjustment calculation from using the Consumer Price Index for All Urban Consumers (CPI-U) to the Chained Consumer Price Index (chained CPI), which provides for lower inflation for the choice that a consumer may make for an available substitute good for a lower price. Hence, taxpayers may move more quickly into higher tax brackets as their income rises.
Suppose the taxpayer decides to continue buying and renovating homes (i.e., house flipping) within a period that is less than two years, which means the homes won't qualify for the primary residence exclusion. In that case, the gains realized from the sale of the renovated homes will more likely be treated as ordinary income. For example, if a taxpayer is buying, renovating, and selling homes within one year, that gain is treated as a short-term capital gain and is taxed at the taxpayer's marginal tax rate, which could be as high as 37%. But if the taxpayer is buying, renovating, and selling frequently, he or she will likely be deemed a "real estate dealer." As a real estate dealer, the taxpayer is now a business, and, like any other business, the gain is taxed as ordinary income regardless of the holding period.
Determining whether a person is a business owner isn't easy. Treasury Regulation §1.1402(a)-4 provides that, in general, an individual who is engaged in the business of selling real estate to customers with a view to the gains and profits that may be derived from such sales is a real estate dealer. On the other hand, an individual who merely holds real estate for investment or speculation and receives rentals therefrom isn't considered a real estate dealer. A review of the court cases in this area suggest activity level, turnover rate of properties, and personal conduct are signs of a person's intent.
Overall, it probably will be the facts and circumstances that will determine if a taxpayer is a real estate dealer or not. Please note that it will be hard for the IRS to overlook the activity if there are a bunch of Forms 1099-S, "Proceeds from Real Estate Transactions," appearing on an individual's annual income tax returns. So if the activity looks like a business and acts like a business, it probably is a business. And once it's a business, the profits made on the sale of the home are treated as ordinary income that may be subject to the self-employment tax of 15.3%, which is applicable to earnings up to $132,900 in 2019.
Ideally, buying, renovating, and selling one's principal residence can produce no taxes on the gains. Even better, a taxpayer doesn't report the sale of a qualified principal residence if the gain doesn't exceed the exclusion amount. But if the transaction doesn't qualify for the exclusion, then the taxpayer may need to pay capital gains tax or, more likely, ordinary income tax plus self-employment tax. Therefore, it goes without saying that it's important to consult a qualified tax person to minimize the likelihood of going astray of the law.
© 2019 A.P. Curatola
James W. Rinier, CPA, EA, is an assistant clinical professor of accounting at Drexel University. He can be reached at jwr29@drexel.edu.
Anthony P. Curatola, Ph.D., is editor of the Taxes column for Strategic Finance, the Joseph F. Ford Professor of Accounting at Drexel University in Philadelphia, Pa., and a member of IMA's Greater Philadelphia Chapter. You can reach Tony at (215) 895-1453 or curatola@drexel.edu.
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