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Home News UK risks missing net zero target in Covid-19 recovery, Labour warns
UK risks missing net zero target in Covid-19 recovery, Labour warns
The chancellor of the exchequer must lay out urgent plans to realign government spending with the target to cut carbon emissions to net zero, or risk missing the target and fuelling high carbon emissions for years to come, Labour has urged.
The warning comes as the Treasury prepares key policy announcements on the UK's recovery from the coronavirus recession, which Rishi Sunak is expected to set out in his spending review next week.
Environmental campaigners are pinning their hopes on the chancellor proving more receptive to a green recovery than the prime minister, after Boris Johnson set out his vision for a "new deal" this week in which the climate crisis merited barely a mention, but "newt counting" was singled out as "a drag on productivity".
Wes Streeting, Labour's shadow exchequer secretary to the Treasury, said a key test for Sunak would be the Treasury's Green Book, a set of guidelines that governs how ministers and civil servants appraise and evaluate policy, projects and programmes.
Streeting wants to see sweeping reforms. "The Treasury really is crucial [and] should step up," he told the Guardian in an interview. "A reform of the Green Book should have net zero writ large, so that the civil servants and ministers making appraisals of policy can take account of whether those policies help or hinder reaching net zero."
The Green Book matters because in the past many proposed green policies, such as incentives for low-carbon energy, or infrastructure building, have fallen foul of the Treasury's criteria on value for money. But if the net zero target, enshrined in law last year, is to be reached then it must also be made a key criterion for the Treasury.
"They are squandering this opportunity," said Streeting. "The government approach to climate change reeks of complacency. But the Committee on Climate Change has warned that they're not going far enough, fast enough. There is no plan for net zero."
Streeting also called for the chancellor to put in place a programme of energy efficiency improvements for Britain's homes: the draughtiest in Europe and a leading source of greenhouse gas emissions. On electric vehicles, he said the government needed to provide more incentives to car-owners.
He urged the chancellor to fund a new green infrastructure bank, that would provide public money and attract private sector investment for big projects such as improving the railways and public transport. The long-awaited national infrastructure strategy has been put off until this autumn, which will also delay net zero plans, he warned.
"There is no shortage of ideas and recommendations [on how to ensure the economic recovery is in line with the net zero target] but what's missing is leadership and action," Streeting said.
If the government were to bring forward plans for a green recovery, Labour would support them, he pledged. "We worked constructively with the government on the coronavirus crisis," he pointed out. "Net zero is a cross-party issue."
The Liberal Democrats are also pushing for the government to ensure its spending plans lead to a green recovery, after Johnson's "new deal" announcement held little new policy on cutting emissions. The party is hoping for wider backing for a new draft bill that would require the secretary of state to help the 2.6m households in England living in fuel poverty, making fuel bills cheaper and reducing the UK's carbon footprint.
The private member's bill would require the government to ensure all fuel-poor households were brought up to energy performance band C by 2030 and all other households to the same band by 2035.
The Liberal Democrat peer and former MP for Bath, Don Foster, told the Guardian that the government had promised such action on fuel poverty in 2017 but had failed to follow through. "The prime minister has promised a green recovery to help rescue our economy from the coronavirus crisis – however, we are yet to see any concrete action," he said. "If this government is determined to prove their green recovery is more than just empty promises, they need to be more ambitious. Backing this bill would be a welcome start."
A Treasury spokesperson said: "The Green Book requires that environmental impacts – including the impact on our net zero target – are considered in all government investment decisions. We remain committed to tackling climate change and as our economy reopens following from the coronavirus outbreak we will seeks to drive clean, sustainable growth across all regions. This includes continuing the review of the Green Book and our processes for allocating funding."
Next week, after the chancellor's announcement, the UK will be one of the leading participants in a key summit on the green recovery, to be held by the International Energy Agency with the US, China, India, Brazil and the EU participating. The UK will be in the spotlight as host of the next UN climate summit, Cop26, postponed to next year.
Streeting said: "Cop26 is the last chance saloon. The UK has a huge responsibility to the rest of the world. But we are clearly behind on Cop26. We need to do more."
The green recovery
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NESRI Media Center
As City Prepares to Rethink School Discipline, A Look at Restorative Justice Programs in Action
Jackie Schechter
Chalkbeat New York
Photo: Jackie Schechter. Senior Judith Nkwor is a peer mediator at Validus Prep.
It's a clear morning in mid-June, and Validus Preparatory Academy in the Bronx has that end-of-the-school-year feel. Students bid farewell to teachers, seniors tote freshly printed yearbooks, and most noticeably, students are allowed to disregard the school uniform without a call home or a trip to the principal's office.
Yet even on a regular day, breaking the dress code would not lead to these consequences. In Validus terms, offenders would be "brought to Fairness" instead.
Validus, a small high school opened during the Bloomberg administration, is one of a number of city schools using restorative justice practices like student justice panels that are meant to provide useful alternatives to punitive discipline.
For the past few years, the Department of Education has been quietly building its capacity to implement restorative justice programs. Most recently, the department's Office of Safety and Youth Development verbally committed to expanding the programs next year by providing funding that would allow schools to hire restorative justice coordinators and train staff members.
Though the number of schools involved and the dollar amount each would receive have yet to be determined, a proposal presented by the New York chapter of the Dignity in Schools Campaign last December outlines an $8.75 million investment: a pilot cohort of 10 schools, each receiving $175,000 annually for five years.
That would be a significant step in a citywide shift toward restorative justice that Chancellor Carmen Fariña promoted in May, and Mayor Bill de Blasio called for as public advocate.
A closer look at restorative justice in action reveals the challenges the city is likely to face in spreading these programs. The schools currently using restorative approaches tend to be small, young, and emphasize social-emotional learning. Educators at these schools say the programs are essential to creating a safer, more respectful environment. But for an expansion to work, other schools must commit to rethinking the "why" and "how" of school discipline.
Analyzing the programs in practice
"Restorative justice is about creating new systems where we're building relationships," said Anne Looser, a special education teacher at the Urban Assembly Bronx Academy of Letters, which has a restorative justice program. "We're putting supports into place so young people don't get lost."
These supports can take the form of student justice panels, peer mediation programs, "restorative circles," and other methods. They all aim to change students' offending behaviors and repair damaged relationships through resolutions like writing an apology note or helping out a teacher.
Photo: Jackie Schechter. Restorative justice programs at Validus Prep High School in the Bronx include Fairness Committee and a peer mediation program.
In contrast, restorative justice supporters argue, using suspensions as the universal consequence for behavior incidents further alienates at-risk students and often fails to address the root of their behavioral problems.
Suspensions from city schools decreased 27 percent between 2010 and 2013, though there were still 53,465 suspensions last year. For schools looking to reduce their reliance on punitive discipline, restorative justice programs are meant to provide teachers and students with multiple options for dealing with conflict.
At Validus, the Fairness Committee independently handles a wide range of offenses, from incidents of bullying to small disruptions like violating the cell phone policy. The most severe infractions, such as those involving drugs or weapons, are sent directly to the administration.
Fairness Committee meets once or twice a week, and all students rotate serving as panelists. A teacher facilitator leads the group in discussing the student's actions and creating resolutions to right the wrong.
Validus also runs a peer mediation program, which art and chemistry teacher Jamie Munkatchy believes has led to changes in the school culture. "There seems to be this sort of tangential effect," she said. "Because students know there's a peer mediation program, they seem to just be aware of conflict resolution. They don't glorify fighting."
"I think it's good for teachers too," said senior Judith Nkwor, who is a peer mediator. "They don't feel hopeless when they're dealing with students; they have an option to help them stay focused and make them accountable for their actions."
At Flushing International High School, the Lyons Community School, and the Bronx Academy of Letters, restorative justice often occurs in "restorative circles"—gatherings where participants sit in a circle to build community through conversation. The schools use circles in classroom discussions, to address discipline issues, to comfort students dealing with trauma, or to reintegrate students into the school after a suspension.
According to Flushing International social worker Tania Romero, the environment at her school "has become much more peaceful."
This year, Romero added, circles have helped "open up conversations in more meaningful and deeper ways," allowing students to discuss issues like racism.
At the moment, it's difficult to judge whether these programs have reduced suspensions. Some schools, such as Lyons, said they do not keep such records, and others, including Validus, Bronx Letters, and Flushing International, would not share these numbers with Chalkbeat. But educators at these schools say that punitive measures have decreased as a result of restorative programs.
They also stress, however, that restorative justice is not intended to replace suspensions entirely.
"Do we use suspensions all the time? Yes. But we have a larger bank of tools," explained Lyons Principal Taeko Onishi. "Our goal is to make sure in each case that we consider the restorative options before we go another route, or we use them in tandem."
Taking restorative justice to the next level
Interestingly, many of the schools using restorative justice share certain qualities. Validus, Lyons, Letters, and Flushing International were all founded in the 2000s, maintain a student body under 600, and started restorative justice programs within the past five or so years.
Each school also has a specific focus. The Bronx Academy of Letters emphasizes writing skills, Flushing International works with students who have recently immigrated, and Validus is an Outward Bound expeditionary learning school, for example. In recent years, all have dedicated time and resources to establishing a school climate where communication and support are highly prized to accommodate restorative justice.
To some, scaling up restorative justice programs to very different schools could present challenges.
Creating a culture where educators default to restorative practices instead of suspensions takes time, Munkatchy explained. In fact, it's still an adjustment at her own school.
"Is insubordination a suspendable offense?" she asked. "If a kid says 'f— you,' at the moment, seven or eight of our faculty will say it's a suspendable offense. I feel like that is a really poor relationship between a kid and an adult."
Photo: Jackie Schechter. Art and chemistry teacher Jamie Munkatchy runs the Fairness Committee at Validus Prep.
Getting students to buy in to the programs is another hurdle, one that Onishi said took years to overcome at Lyons. But now, if a new student doesn't take restorative justice seriously, "I'll get the coolest 11th grader to come tell them to buy in," she said.
Looser, the special education teacher at Letters, formerly taught at Lehman High in the Bronx, a school of about 2,000 students that was nearly shut down by the city in 2012 and again in 2013.
Lehman ran a mentoring program that paired seniors with freshmen, and a number of teachers were trained in restorative justice practices. But "because the school was going through so much turmoil, there was constant interruption of consistency of service," Looser said.
Yet the size of the school itself was not an issue, she said. If anything, it was easier to gather a pool of teachers for training since the staff was so large. A larger faculty would also mean less time and effort required from individual teachers to support restorative justice.
For now, the scope of the department's commitment to expanding restorative justice to additional schools is uncertain. But the Dignity in Schools Campaign, a nonprofit focused on discipline reform, has a clear a long-term vision: a restorative justice coordinator at every school in the city.
Instead of teachers volunteering to organize different aspects of a restorative justice program, as is the case at Validus, a single staff member would organize the program holistically. This coordinator would also be responsible for tracking and analyzing statistics that could show the programs' effectiveness.
"It is not an impossible task," said Shoshi Chowdhury, a campaign coordinator for Dignity in Schools. "But the administration has to be on board."
The city would not comment directly on its plans to expand restorative justice programs or provide the number of existing programs across the city. A spokeswoman said the department has been meeting with community groups and principals to discuss alternative forms of discipline. Reducing reliance on suspensions is "a top priority for Chancellor Fariña," the spokeswoman said in a statement.
Looking at the big picture
School discipline reform is gaining momentum nationwide, with restorative justice practices taking hold in Oakland, Calif. and other school districts. In January, Secretary of Education Arne Duncan and Attorney General Eric Holder announced a set of guidelines meant for "improving school climate and discipline," the first such guidelines released on a federal level.
Back in New York, the department is poised to significantly change the way it disciplines its students. "Under the Bloomberg administration, with the very, sort of, heavy emphasis on accountability, there was a lot of breakdown of trust necessary to make the school system function in the best way it can function," Morningside Center Deputy Executive Director Tala Manassah said, though she noted that some Bloomberg-era officials were supportive of restorative justice.
Over the past few years, the Department of Education has sent teachers from 55 middle and high schools to receive training in restorative approaches from the Morningside Center, which will be training 45 more schools this July and plans to add another 45 in the fall.
Fariña's administration, she believes, "has already shown itself to be extremely aligned with this kind of work."
Still, Onishi cautioned that restorative justice is not an immediate fix-all.
"Saying, 'The kid cursed at me yesterday, did restorative justice, and cursed at me tomorrow' is not a fair way to measure its success," she explained. "Our goal is not for you to suddenly be good. Our hope is that the behavior is less severe and it happens less frequently. It's a progression."
Later this week, Chalkbeat will publish an in-depth look at suspension policies in New York City schools. Sign up for our morning newsletter to stay in the loop.
As_city_prepares_to_rethink_school_discipline_a_look_at_restorative_justice_programs_in_action_Chalkbeat.pdf 615.66 KB
June 23, 2014 - 6:42pm — jie
jie's blog

redpajama_set_name: RedPajamaCommonCrawl


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Leaving home: The objects that travel with us over borders
Cafébabel
LifestyleThe "Home" Dossier
At Le Musée de l'Histoire de l'Immigration in Paris, there's a permanent exhibition: La Galerie des Dons. Here, the stories of migrants who have found a new life in France throughout history are told using the objects they bought with them on their journeys. We posed the same challenge to a new generation of migrants—Babelians who've made the one-way trip away from home.
Elettra - Italian in Edinburgh
She arrived in Scotland the long way round. Six years ago she left Italy for Berlin—to Elettra, a city of emancipation, of cutting ties with the old and diving headlong into the new, embracing adulthood. During those early days in Germany, her mother sent her a hand knitted blanket. As she crossed the continent from Genoa to Brussels, before finally settling in Edinburgh, it helped her tackle the one key factor that connected them all—a deep feeling of homesickness that wouldn't go away, no matter what. More than this, it was vital for helping this Southern girl adapt to the frozen North. Ever since then it's helped her feel protected and, somehow, at home.
When moving from country to country like this, it's not just sentiment that gets disrupted. Simple life tasks, such as joining a gym, require the navigation of new systems and even languages. As such, Elettra carries running shoes—the easiest way to keep in top-notch health. As she sets a pace through whichever streets she's currently calling home—new paths and hidden secrets open up before her. Running also acts as therapy. Come rain, wind, or scorching heat—she can't imagine life without it.
In work, play and family life—all of us have our necessities. For Elettra this takes the form of breakfast. One of the hardest adaptations she's had to make to Nordic culture is the savoury tradition attached to the most important meal of the day. In Italy, mornings are a little sweeter—with continental croissants and other sugary treats. On top of this, there's coffee—a beverage she grants almost religious status. Not content with the simple espresso, her arsenal includes barley, spelt and chicory coffee—and through it all, her favourite mug. Carried from country to country, this simple vessel kicks her into gear each morning—by swearing at her in Italian.
Mila - Macedonian in Copenhagen
Up until 2 and a half years ago, Mila's biggest dream had been to study abroad. Moving to Denmark was a splendid opportunity to make this dream reality—though it has always been accompanied by sporadic nostalgia for family and friends. For Mila, thoughts of Macedonia are inherently connected to those she left behind. That's why she selected her Capricorn cup as her first item, a gift from a friend who lived on her street in one of Skopje's northeast suburbs. Baring her sign of the zodiac—"The best one," she asserts—it's always proudly displayed on her desk, providing a scholarly "first-aid kit" of pens and highlighters for university. Having survived many a tumble and fall, it's also a symbol of strength and endurance—proving that childhood memories remain important, even so far from home.
For Mila's second choice, she turns to her family, and to another gift, this time from her Mum. This well-loved copy of The Monk who sold his Ferrari—in her native Macedonian—was considered so important for two main reasons. Firstly, her mum wanted to make sure she was always doing the things which made her happy—in essence, the message of the book. Secondly, owning a copy in her mother tongue connects it even more strongly to her family. Reading it is like having a conversation with her mother—a worthy companion when one needs a pick-me-up or some moral support.
Speaking of pick-me-ups, those close to Mila know she's partial to a nice cup of tea. Immersed in coffee-addicted culture, she finds drinking tea to be a socialable and relaxing routine. When leaving Macedonia, she brought the custom with her wherever she went, accompanied by this white-and-blue tea set she picked up in Ukraine. Despite the fragility of the porcelain, it survived the plane ride without a scratch—just as in-tact as its strong connection to her idea of "home".
Angelo - Italian in London
When we asked Angelo to name three objects that made him think of home, he replied with conviction that he only needed one: his well-loved and well-used Mocha coffee pot. When he settled in London in 2013, it was the one piece of home he was sure to bring. Timing his arrival for the Notting Hill Carnival, he ventured to the capital to try and get into journalism. As the internships and hours of writing built up—in the hectic confines of the UK capital—the pot was always there to help see him through. "For an Italian coffeeholic journalist," he explains, "A mocha is your best friend."
Up until recently, he might have added another object to his list—the traditional Tortellini made in his hometown of Piacenza. However, his recent vegetarianism scuppered his ability to call on this particular taste of home. Proud to be a part of the growing vegetarian and vegan movement in Italy, he's fortunately saved by its cheese-based counterpart Anolini, so when he heads back for the holidays, he'll be able to keep up this local tradition.
Joseph - Brit in Paris
As Joni Mitchell so rightly sang: "You don't know what you got 'til it's gone." That's doubly true for things that makes you think of home. When Joseph left his UK hometown of Norwich, he had little taste for the city's most famous export: Colman's Mustard. Yet as the years go by and he stays away, the simple condiment takes on stronger symbolic meaning. Nowadays a jar perpetually rests on his shelf—whether or not it ends up on his plate.
It takes pride of place next to a picture of two dinosaurs, dressed up to the nines in veil and tie. It was drawn by a friend as a going away gift, when he quit his home country for the City of Lights. A Jurassic depiction of his wedding day, it shows two happy T-Rexes immersed in the French capital. An amalgamation of what's already happened and what's left to come, it connects an old life to a new one—encompassing 'home' in all of its forms.
In La Galerie des Dons, many of those interviewed speak of the importance of the tools of their trade. A chef carried a wooden spoon across borders—a musician their precious violin. For a child of the digital generation, nothing is more debilitating than to be lacking in tech. Even more so than the language barrier—a challenge entered into with force and enthusiasm—this communication hurdle was one step too far. That's why a QWERTY keyboard is Joseph's last selection. Undoing years of muscle memory is just not an option for a young British writer, in a land where AZERTY is king.
La Galerie des Dons is a permanent exhibition at Le Musée de l'histoire de l'immigration in Paris.
Anolini Image: (c) Gail/Flickr
Mustard Image: (c) Karen Booth/Flickr
QWERTY Image: (c) Josh Michael G. Belarmino/Flickr
This article forms part of our special end of year dossier for 2015, this year themed around the notion of 'Home'.
Author: Joseph Pearson


I know that ccMixter is in the process of changing ownership and that implementing this idea will be up to the new owner, but I'd like to get feedback from the community on the possibility of adding a CCPlus option to uploaded samples.
The basic idea is that on uploading a sample (NB: not a remix) and selecting the BY-NC license, the uploader will also be presented with the option to attach CCPlus to the sample and to predetermine a price for commercial usage rights for that sample.
It would make life a whole lot easier for producers and remixers who want to make use of NC licensed samples in commercial tracks if there were a CCPlus button next to such samples. Clicking the button would take them to a page where the price is displayed and with payment options (PayPal would be great) for securing the commercial usage rights. Currently such usage rights have to be negotiated with each sample provider individually.
In return for hosting the samples, providing pricing guides, the interface functionality and a standardized commercial usage rights license (similar to the kind found on commercial sampling CDs) ccMixter could gladly take a small percentage of each transaction. On a large scale this could provide a handsome income for ccMixter, hopefully ensuring continued prosperity and also subsidizing the hosting of BY licensed samples.
I expect some resistance to the idea of essentially attaching a sample marketplace to ccMixter, but keep in mind that sustainable business models involving CC licensing has so far been in short supply - especially ones that don't rely on a considerable pre-existing support base as in the case of an artist like NIN. I think this model has a very real chance of succeeding, especially on the scale that ccMixter would be able to implement it.
I'm not a business person, just a producer/musician who like everyone here has a vested interest in seeing ccMixter succeed and thrive. I'm personally in no position to implement these features, so I'm bringing it to this forum in the hopes that the user base might want to lobby for it to the new owner.
As a final note, I've just returned from the iCommons Summit '08 in Japan where I had the opportunity to present this business model in the Open Business track in front of attendees including Prof. Lessig and where it was very favorably received.
I'm curious what the members think about if (once they are educated as to the potential) but speaking for myself it's a no-brainer and would be in the ccHost already if it wasn't for the change in ownership. We wanted to give the new owners the maximum flexibility wrt to licensing and other commercial related features.
agreed — a no brainer as a logical next evolutionary step.
More options = better for the site, seems to me.
Quote: GurdonarkMore options = better for the site, seems to me.
Speaking of options, no need to restrict the ccPlus game to NC works only. It is possible to pay for a license to use BY and BY-SA works outside of the license parameters.


The course of events in the instant case shows that the assessee was really contemplating the construction of a residential house. This intention of the assessee is very clear from the fact that within days of the sale of her old property, the assessee had purchased the new site for constructing a residential house. The old property was sold on 8-6-2006. The new landed property was purchased immediately on 5-7-2006. The events of sale and purchase and their proximity clearly demonstrate that the assessee had purchased the property only for the purpose of constructing a residential house. The old property was sold for a consideration of Rs. 34,73,447, out of which the assessee was accountable for long-term capital gains of Rs. 32,77,450. The assessee has invested Rs. 33,88,160 for the purchase of the land, which is more than the quantum of long-term capital gains. This again demonstrates the fact that the assessee had arranged the transaction in such a bona fide manner so as to claim the exemption available under section 54F.
It is after the purchase of the property that the hell broke loose against the assessee in the form of civil litigation. The litigation started on 25-2-2008 and ended only on 19-9-2011. By that time the available period of three years to construct the house was already over, on 8-6-2009. The assessee was absolutely prevented from taking any single step in constructing the proposed residential house during this period of three years. The assessee was restrained by a competent Court from constructing a house and the status quo of the property at the time of purchase was ordered to be maintained. Where, on the one hand section 54F demands the assessee to construct the house within a period of three years, on the other hand, Civil Courts restrain the assessee from constructing a house throughout that period of three years. The assessee is in fact between devil and deep sea. It is an accepted principle of jurisprudence that law never dictates a person to perform a duty that is impossible to perform. In the instant case, it was impossible for the assessee to construct the residential house within the stipulated period of three years.
Now, the question is whether the assessee is still entitled for the benefit of section 54F or not.
A dominant factor to be seen in the instant case is that the entire consideration received by the assessee on sale of her old property has been utilized for the purchase of the new property. The purchase value of the property is more than the long-term capital gains taxable in the hands of the assessee. This fact is very crucial. The conduct of the assessee unequivocally demonstrates that the assessee was in fact proceeding to construct a residential house, based on which the assessee had claimed exemption under section 54F. Therefore, what is the reality? The reality is that the assessee has spent the entire consideration received on the sale of property towards the construction of the residential house. It is true that the assessee could not construct the house. But she has purchased the land utilizing the entire consideration received on the sale of the old property. It means that the assessee has invested the entire consideration received on sale of the old asset in acquiring/constructing a residential house property. In the special facts and circumstances of the instant case, it is necessary to hold that the amount utilized by the assessee to purchase the land was in fact utilized for acquiring/constructing a residential house. De facto speaking, that part of the construction of the house property which was not completed within the period of three years, is altogether a different matter. Without purchasing land, house cannot be constructed. The first step should be the purchase of land. That was done. No step could be put forward thereafter, for reasons already stated. Therefore, the entire amount spent by the assessee in purchasing the land should be construed as amount invested in purchase/construction of residential house.
In view of the above, the assessee is entitled for exemption under section 54F. The intention of the statute provided in section 54F has been fully satisfied by the assessee in the instant case. Therefore, the Assessing Authority is to be directed to grant exemption to the assessee under section 54F as claimed by the assessee.
Dr. O.K. Narayanan, Vice-President – This appeal is filed by the assessee. The relevant assessment year is 2007-08. The appeal is directed against the order of the Commissioner of Income-tax (Appeals)-IX at Chennai, dated 20-10-2011 and arises out of the assessment completed under section 143(3) of the Income-tax Act, 1961.
2. The assessee had sold one of her capital assets in the previous year relevant to the assessment year 2007-08, resulting in capital gains. The property was sold for a consideration of Rs. 34,73,447/-. The cost of acquisition was Rs. 1,25,000/- and indexed to Rs. 1,95,997/-. The long-term capital gains arising out of the sale was Rs. 32,77,450/-.
3. The assessee claimed exemption in her return of income on the long-term capital gains. The exemption was claimed as the assessee was proposing to construct a residential house property out of the sale consideration of the property. The exemption was thus claimed under section 54F of the Income-tax Act, 1961.
4. The assessee sold the property on 8-6-2006 and immediately thereafter, on 5-7-2006, purchased a landed property to construct a house for a consideration of Rs. 33,88,160/-The purchase price paid for the land was more than the long-term capital gains arisen in the hands of the assessee on sale of her capital asset. But the assessee could not construct the residential house in the land purchased by her, as proposed. The purchase of the property was transacted on the authority of a power of attorney. The owners of the land filed a petition for injunction before the Civil Court at Poonamallee in No.156 of 2008 in Civil Suit No.23 of 2008. In the above suit and petition, the Civil Court granted injunction to the owners of the property and ordered status quo, which prevented the assessee from proceeding further in constructing the residential house. In continuation of the litigation a Civil Revision Petition was filed in 2008 as No.2913 of 2008, which was dismissed by the Hon'ble High Court on 5-8-2009. The expiry of the three-year-period from the date of sale of the property was on 8-6-2009. Thereafter, the matter went upto the Hon'ble Supreme Court, which was dismissed by the Hon'ble Supreme Court on 13-9-2011, as the case was withdrawn and all proceedings before the City Civil Court at Poonamallee were dismissed as withdrawn on 19-9-2011. Because of the above events subsequent to the sale of the capital asset and purchase of the landed property, the assessee could not construct the proposed residential house.
5. Even though these circumstances were explained before the assessing authority, the claim of exemption made by the assessee under section 54F was rejected on the ground that the assessee has not constructed the residential house within the period of three years, which is mandatory as per the provisions of the Income-tax Act, 1961. In first appeal, the Commissioner of Income-tax (Appeals) explained all the facts of the case and acknowledged the fact that the assessee was prevented from constructing the proposed residential house. But, still he held that the conditions laid down in section 54F are mandatory and, as those conditions were not complied with by the assessee, exemption cannot be granted. The first appeal was thus dismissed.
6. The assessee is aggrieved and, therefore, this second appeal before us.
"1. The order of the learned CIT(A) is contrary to law, facts and circumstances of the case and opposed to principles of legitimate expectation and evidence on record.
2. The assessing officer erred in reopening the asst. in the absence of materials to form opinion and live link or nexus for the purpose of reopening of the asst.
3. The learned CIT(A) erred in mechanically confirming the order of the Assessing Officer without considering the eligibility of relief based on the case law and on account of force majeure situation of stay order of the court obtained against the appellant and others and hence the appellant could not complete the construction within the time frame fixed by the Act.
4. The learned CIT(A) ought to have appreciated the 'purposive approach' to the issue in hand and ought to have appreciated that the appellant had invested Rs. 33,88,160/- till 26th day of September 2006 during the accounting year 2006-07 and the learned CIT(A) ought to have appreciated the well settled principle: law does not compel doing impossibilities-impossibilium nulla obligatio est. There is no obligation to do impossible things and in any event the purchase of land qualifies for relief as per the CBDT circular 667 dt 18-10-1993, 204 ITR st 103 since: Lex semper dabit remedium-"The law always gives a remedy" Lex nemini facit injuriam —"The law does wrong to no one".
8. Shri N. Devanathan, the learned counsel appearing for the assessee, argued that the sale proceeds were straightaway utilized by the assessee in purchasing the landed property to construct a residential house and it was on that basis that exemption was claimed under section 54F. He submitted that the assessee had purchased the landed property for a consideration more than the taxable long-term capital gains, but could not proceed further to construct the house, as the assessee was prevented from proceeding further by virtue of the restraint ordered by competent Civil Court. The learned counsel submitted that the law does not compel to perform a thing which is impossible to perform and, therefore, the non construction of the residential house was beyond the scope of assessee's abilities and, therefore, the purchase of the land itself should be considered as sufficient investment for claiming exemption under section 54F. He relied on the judgment of the Hon'ble Supreme Court in the case of State of Rajasthan v. Shamsher Singh, 1985 (Supp) SCC 416 to bring home the point that a person should not be deprived of justice for not doing a particular thing, which was not capable of doing. He also relied on another judgment of the Hon'ble Supreme Court in the case of Cochin State Power & Light Corpn. Ltd. v. State of Kerala,  3 SCR 187, to reiterate the same judicial principle.
9. The learned standing counsel appearing for the Revenue, on the other hand, submitted that irrespective of the circumstances faced by the assessee, exemption under section 54F could be granted only if the conditions prescribed by the statute are complied with by an assessee. In the present case, the assessee has not constructed a residential house and, therefore, the assessee is not entitled for any exemption under section 54F.
10. We considered the matter in detail. The course of events in the present case shows that the assessee was really contemplating the construction of a residential house. This intention of the assessee is very clear from the fact that within days of the sale of her old property, the assessee had purchased the new site for constructing a residential house. The old property at Koyambedu was sold on 8-6-2006. The new landed property was purchased immediately on 5-7-2006. The events of sale and purchase and their proximity clearly demonstrate that the assessee had purchased the property at Nolambur Village only for the purpose of constructing a residential house. The old property at Koyambedu was sold for a consideration of Rs. 34,73,447/-, out of which the assessee was accountable for long-term capital gains of Rs. 32,77,450/-. The assessee has invested Rs. 33,88,160/- for the purchase of the land, which is more than the quantum of long-term capital gains. This again demonstrates the fact that the assessee had arranged the transaction in such a bona fide manner so as to claim the exemption available under section 54F of the Income-tax Act, 1961.
11. It is after the purchase of the property that the hell broke loose against the assessee in the form of civil litigation. The litigation started on 25-2-2008 and ended only on 19-9-2011. By that time the available period of three years to construct the house was already over, on 8-6-2009. The assessee was absolutely prevented from taking any single step in constructing the proposed residential house during this period of three years. The assessee was restrained by a competent court from constructing a house and the status quo of the property at the time of purchase was ordered to be maintained. Where, on the one hand section 54F demands the assessee to construct the house within a period of three years, on the other hand, civil courts restrain the assessee from constructing a house throughout that period of three years. The assessee is in fact between devil and deep sea. It is an accepted principle of jurisprudence that law never dictates a person to perform a duty that is impossible to perform. In the present case, it was impossible for the assessee to construct the residential house within the stipulated period of three years.
12. Now, the question is whether the assessee is still entitled for the benefit of section 54F or not.
13. A dominant factor to be seen in the present case is that the entire consideration received by the assessee on sale of her old property has been utilized for the purchase of the new property. The purchase value of the property is more than the long-term capital gains taxable in the hands of the assessee. This fact is very crucial. The conduct of the assessee unequivocally demonstrates that the assessee was in fact proceeding to construct a residential house, based on which the assessee had claimed exemption under section 54F. Therefore, what is the reality? The reality is that the assessee has spent the entire consideration received on the sale of property towards the construction of the residential house. It is true that the assessee could not construct the house. But she has purchased the land utilizing the entire consideration received on the sale of the old property. It means that the assessee has invested the entire consideration received on sale of the old asset in acquiring/constructing a residential house property. In the special facts and circumstances of the present case, therefore, it is necessary to hold that the amount utilized by the assessee to purchase the land was in fact utilized for acquiring/constructing a residential house. De facto speaking, that part of the construction of the house property which was not completed within the period of three years, is altogether a different matter. Without purchasing land, house cannot be constructed. The first step should be the purchase of land. That was done. No step could be put forward thereafter, for reasons already stated. Therefore, the entire amount spent by the assessee in purchasing the land should be construed as amount invested in purchase/construction of residential house.
14. In view of the above, the assessee is entitled for exemption under section 54F. The intention of the statute provided in section 54F has been fully satisfied by the assessee in the present case. We, therefore, direct the assessing authority to grant exemption to the assessee under section 54F as claimed by the assessee.
15. As the appeal of the assessee is disposed of, the stay petition becomes infructuous and therefore liable to be rejected.
16. In result, the appeal filed by the assessee is allowed.


Thank you, thank you, thank you! Wow! That was such an amazing, powerful and very potent (hypnotherapy) session we had yesterday – something has really shifted in me and I feel so much lighter! It feels like I am actually receiving so much more of me, all the bits I was judging and had misidentified …….. and it feels AMAZING!
I can't even describe what this is like – but tune in and I know you will know what I'm feeling anyway!
So much infinite Love and Gratitude for You AND for Skype for connecting us from the comfort and safety of my bedroom!
I had the pleasure of working with Kali in 2007 as a correspondent for Television New Zealands 20/20 current affairs show. Kali played a pivotal role in the success of a feature documentary on extreme phobias. Kali, a profession hypnotherapist, was a firm believer that irrational fears were a direct result of trauma experienced in people's past lives. She also believed, by hypnotizing phobia sufferers and taking them back into the past and exploring that moment of trauma, they could be cured of any irrational fears. It was a controversial claim and, to be honest, I was more than a little skeptical.
However, my skepticism would be short lived. During the course of the documentary we put Kali's skills and theory to the test. We challenged her to try and cure three serious phobia sufferers. These people – who suffered irrational fears of birds, water and holes – were selected by ourselves and had NO previous relationship with Kali. Under hypnosis, all three re-called traumatic events and were 'released' of their phobias. Over the years, I have kept in contact with these people and they are all living phobia free lives now.
Kali is a highly qualified and educated hypnotist. She takes her profession and her work extremely seriously. She is fun to work with, compassionate, sincere and an incredibly talented and unique individual. You can watch the full clip here.
Sincerely Peter Cronshaw – TVNZ correspondent.
Hypnotherapy sessions with Kali Cathie have helped me to heal areas of my life that were challenging for me and just not working, bringing light to my "blind spots" and further more enabling through elegant processes to move through this and to engage more healthy, serving ways of functioning, thinking and feeling about myself and being in the world. Working with Kali proved to be extremely effective in helping me to inquire into the inner workings of my subconscious, particularly when I have felt that there was perhaps blocks or "something" hidden beneath the surface of my experience or felt that I was not stepping into my full potential in some way. As a result I have been able to open to more peace within, more success in my field of work and more harmony and love in my relationships, including my relationship with myself. Some of the work that we have done has been focused on connecting with myself at the level of Soul, I found this work had a level of wisdom which was beautifully liberating in terms of the big picture of my life and also in improving my capacities in everyday functioning. I have found Kali to be a beautifully intuitive therapist, which extensive education that forms a solid and intelligent foundation for her hypnotherapy work. Working with Kali has been healing for me on many levels, I deeply value the level of integrity and wisdom she brings to her work and I am so grateful to have had the opportunity to engage my inner work with her expert, intuitive and deeply insightful guidance. I love too that she can work over Skype when I can't make it to her office. It's just the same and equally beneficial to work this way.
Hello, my name is Reina Hidalgo, I'm 33 years old and live in LA as a professional dancers for 9 years. I meet Kali back in 2006 while on tour with "Pink!" At the age of 26 I've done my first world tour with Pink and learned about all these spiritual endeavors through the camp. They introduce me to meditation, positive thinking, energy etc. So after reading "Many lives, Many Masters" recommended by a friend I was intrigue about the practice. It so happened that our last show in New Zealand Kali was in town and was able to fit a couple of us in on our day off. My hypnotherapy session was for 2 hours and we went through 2 past lives. Man what an experience it was… the most extraordinary thing I've ever done. After the session my life unfolded in the most beautiful way. I understood where the root of certain things came from and how the therapy helped me tap into it to release it. Kali was so great in explaining the process and so gentle during it and made me understand why and what I was feeling. I do believe in past lives and the people you meet is for a reason to teach you and remind you who you are. Each day I'm thankful to have met Kali in my life. After that day I've grown so much and look forward to working with her again.
I have both a professional and personal relationship with Kali. I am a remedial body therapist working in New Zealand. Because Kali can work with people in a very unique way, I would regularly send her clients. She has this amazing ability to get to the roots of any manor of problems. I believe that the combination of her psychology degree, hypnotherapy training and her training in Zen Buddhism give her a unique approach. I, as well as she often used in the treatment of a full immersion methodology. In this we were helped by the best Netherlands online casino about which you can read here http://cc-tv.nl. Not only can she see and work with the complex web the mind creates but she can see what is beneath that web and what that web is hiding. And with that information she can help individuals to change in very deep and lasting ways. Clients would always come back from seeing her changed on very deep levels. This work I too have experienced and can tell you that Kali is a gifted and talented therapist. She is a beautiful soul who can connect with anyone.
Just wanted to say how much insight and strength I have gained as a new mum from both these beautiful one day retreats… and how truly wonderful your meditation CD's are. I did the 'quick fix' again last night and got that I need to put myself first, even ahead of my wee boy, as then I will be able to give more and be the best 'me'. Clarity, calmness and stillness… it's always there… and I know that now I have the tools to BE that, instead of haphazzard other! 🙂 So I wanted to write and say thank-you again.
Right Road – being on the right road feels wonderful, it's where optimum health, fitness and vitality are available. I took this workshop as a new Mum struggling to find time for myself and knowing something had to change. I love Kali's style of teaching, her guidance, her incredible ability to help you gain clarity. The Right Road is universal, it's not about one goal in particular, it can fit anyone with a strong desire to live the lifestyle they want and not let yourself get in the way.
Kali's Mondo Zen workshop was for me a very heart-opening, peaceful and uplifting experience. I accessed an inner stillness and discovered the place where truth resides. I received the tools, inspiration and guidance to create the space in my life for a daily meditation practice – one which I know will persist and make a wonderful difference in my life.
"The Right Road" (workshop) was just what I was needing. It was great to take a day out of my overly busy life so I could go inside and listen to my deeper self speak back to me. I found that I didn't need to do more, in fact I could actually let go and begin to do less, be quieter and therefore get more done. To experience my body as spirit, was a beautiful thing and I've found I can now love myself more than ever before, in fact to not love myself from now on just isn't possible. How could I ever again not love the grace of spirit, that I am?! The result of this has been that I now eat a more balanced diet. I've found ways to exercise my body that is fun and loving and I'm more in tune with my needs than ever before. Thank you!!!


WRTnode is a high performance CPU, low power consuming, cheap, and samll dev board that can run OpenWRT OS and also easy to port all open source software.
Today, more and more devices could connect to internet, named Internet of Things. The WRTnode is a small node which could connect internet all by itself and do something complicated.
The project is share on Github, you are welcome to join early.
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Ülemiste City is a business park in Tallinn, Estonia, on the territory of the former factory complex Dvigatel in Ülemiste neighbourhood. It is situated between Lennart Meri Tallinn Airport, shopping centre Ülemiste Keskus and the Ülemiste railway station, forming the core of the Ülemiste subdistrict.

History

The factory complex Dvigatel, built in the end of the 19th century for producing railway cars and other machinery for the Russian Empire, lost its raison d'être after Estonia regained its independence from the Soviet Union in 1991. After its privatization and some unsuccessful attempts to restore former production capacities, the new owners decided to reprofile the business. In 2005, AS Mainor launched the transformation of the favourably-located 36 ha old industrial area into a modern technology campus, drawing inspiration from Kista near Stockholm, called the Silicon Valley of the Nordic countries. In 2010, the Finnish company Technopolis was included in the development of the business park.

Current campus

The mission of Ülemiste City is to create a knowledge-based environment with an international reach for working, living and development that would increase the competitiveness of people and businesses, attract talented people and inspire the creation of new business models.

As of 2014, there are 300 businesses with 6,000 employees working on 82,000 m2 of office spaces. A range of services for businesses and employees are available. The Estonian Entrepreneurship University of Applied Sciences, Tallinn European School and Kalli-Kalli kindergarten are located in Ülemiste City. The campus also houses the E-Estonia showroom and Estonia's biggest restaurant Dvigatel.

Lennart Meri Tallinn Airport, Ülemiste Keskus – the biggest shopping centre in Estonia –, the largest interchange in Estonia, Ülemiste railway station and Hotel Ülemiste are all situated in the immediate vicinity.

Ülemiste City is developed by two separate companies. A third of the territory is being developed by Technopolis Ülemiste AS, 51% of which is owned by the Finnish company Technopolis Plc. Two thirds of the campus is being developed by Mainor Ülemiste AS, the majority shareholder being AS Mainor.

Future perspectives

The vision of Ülemiste City is to grow into a multifunctional campus operating 24/7, incorporating 15,000 employees of different businesses and organisations as well as 5,000 inhabitants.

In the near future, many important infrastructure projects (Rail Baltica passenger terminal, extension of a tramline through Ülemiste City to the airport) and other real-estate developments are planned in the Ülemiste area.

Trivia

The buildings in Ülemiste City are named after prodigies of Estonian science and innovation. For instance, buildings bearing the names of Ludvig Puusepp, Walter Zapp, Ragnar Nurkse, , , Artur Lind, , Johannes Käis, Boris Tamm, Bernhard Schmidt and Ernst Öpik can be found on the campus.

References

Buildings and structures in Tallinn
Business parks

redpajama_set_name: RedPajamaWikipedia


Mountain Fox Garage Doors is proud to offer you a free estimate at no obligation. We do not use high pressure sales tactics. We leave the choice always to you!
The Mountain Fox Garage Doors staff is hand-picked from across the country, because it is important that you receive the absolute best service available when it's time for repair.
Our shelves are stocked with only the highest grade products that our industry has to offer. Our goal is to repair your garage door correctly products the first time to beautify your home.
In addition to manufacturers' warranties, Mountain Fox Garage Doors provides a 3-year labor warranty on all our work – the BEST in the state! This peace of mind is priceless!
Service Areas: *Black Forest, Calhan, Canon City, Cascade, Castle Rock, Cimarron Hills, Cripple Creek, Denver, Divide, Elbert, Elizabeth, Ellicott, Florence, Florissant, Fort Carson, Fountain, Green Mountain Falls, Highlands Ranch, Larkspur, Manitou Springs, Monument, Palmer Lake, Parker, Penrose, Peyton, Pueblo, Security-Widefield, Stratmoor, Victor, Woodland Park, Woodmoor, and more!
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It's unavoidable. Every now and then your garage door springs need to be replaced, but we're here to help. We have the expertise you need to make this an easy fix.
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From a bad ball bounce to the occasional car bump, your garage door panels take a beating. Thankfully, we have a full line of products to get you fixed up in no time.
Rollers are another common part of your garage that needs minimum yearly attention. They work hard so you don't have to, and we'll help you give them the TLC they need.
Mountain Fox is fully licensed and insured, family owned business providing professional and timely service at affordable rates. With over 50 collective years' experience in the overhead door craft, we are your trusted go-to garage door specialists. Located in Colorado Springs, CO, we service the entire region as well as many surrounding counties. Members in good standing with both the Better Business Bureau (A+ rating) and the IDA (International Door Association).
Our technicians are reliable, trustworthy and have all successfully passed background checks. They are sure to keep the worksite clean, and also provide you with an estimate prior to starting the job. We have been awarded the Angie's List Super Service Award for 2010, 2011, 2012, 2013, 2014 and most recently 2015. Likewise, Home Advisor has given us their "Seal of Approval" and "TOP RATED", awarded only to those companies able to successfully pass their rigorous background screening and quality service benchmarks.
Whether you are looking to upgrade an existing system or want the convenience that garage door openers have to offer, the Mountain Fox family has everything to meet your requirements in the most efficient manner for residential as well as commercial properties. Furthermore, we are extremely familiar with property management protocol to ensure the tenants receive prompt and professional services while the homeowner is not left in the dark with excessive unexpected expenses they are required to pay!
The Mountain Fox team will provide you with a FREE consultation, or no obligation repair estimate prior to starting any work.
Mountain Fox Garage Doors, its owners and employees actively support Colorado Special Olympics, Compassion International, Navigators, and Life Network. We also participate in special events and parades with our military collectors vehicles – call us if you have a special military appreciation or veteran event and would like one of our vehicles to make an appearance.
As a loyal customer, I totally agree that Mountain Fox is the best garage door company in the Springs. Your customer service exceeds all others. I wish you did more than just garages. It's always a pleasure working with your company. Keep up the great customer service.
Mountain Fox (Jeff) was great to work with. Jeff called me when he wasn't working and walked me through a resetting process. That's about the highest quality of customer service one could receive. Thanks Jeff.
These folks are great. I have used them several times for a variety of projects on rentals, resale homes, and my own home. They are fast, friendly, knowledgeable, and professional and provide all that at a fair price. I have and will continue to recommend them highly!!


Funeral service for Clarence Kilmer, 73, long-time Niobrara County resident, was being held Wednesday at 2:00 p.m. at the Peet Chapel. Mr. Kilmer died June 10 at the Cherry County Hospital at Valentine, Neb.
The Rev. Robert Boutwell is officiating at the service with Mrs. Gerald Bardo, organist, accompanying the singers, Mrs. Dale M. Bardo and Mrs. Merle Hahn. Burial is in the Lusk Cemetery.
Honorary pallbearers are Harlan Lohr, Levern James, Johnnie Thon, John Hammond, Roy Turnbull, Ernie Hansen, Joe McConaughey, Melvin Lambert, Clyde Blackmore, Frank (Bob) Fancher, Walt Zerbst and Pete Owens.
Casket bearers are John DeGering, Donald McConaughey, Paul Morgan, Ralph Sides, Richard James and Kenneth Malmborg.
Clarence Everett Kilmer was born September 20, 1899 at Arnold, Neb., and received his education in the Kilmer Valley School in Custer County, Neb. He was married to Ella Long in 1925 at Broken Bow, Neb.
Mr. and Mrs. Kilmer came to the Lusk community in 1933 and ranched northeast of Lusk until 1954. He then carried mail between Lusk and Lance Creek until retirement in 1962. He moved to Valentine in 1964 and due to ill health was confined to a nursing home at Valentine until his death.
He was a former member of the Elks Lodge.
Survivors include his father John Kilmer of Arnold, Neb.; three sons, Everett of Lusk, Myron of Casper and Idris of Arnold; one sister, Mrs. Mary Attebury, Van Nuys, Calif., and 14 grandchildren. His mother and one brother, Willis, died previously.


text:
A vault of knowledge: the weirdest and least studied cellular structure
by Tym Sokolskyi
If asked to list cellular organelles, many people will name mitochondria, ribosomes, the nucleus, or maybe chloroplasts or the Golgi apparatus – things they teach about in schools (though many people might not even remember learning about those). It seems perhaps that the age of breakthroughs in cytology is long gone, however, as many studies keep pointing out, we still do not know all that much about many of the diverse forms floating in our cytoplasm. One of these somewhat mysterious forms is called a "Vault".
What are vaults?
A vault from rat liver cells. Credit: H. Tanaka, K. Kato, et al. (CC BY-SA 3.0)
In 1986, UCLA researchers, Dr. Nancy Kedersha and Dr. Leonard Rome, discovered what appeared to be strange dome-shaped particles while staining cells. They named these structures 'vaults' to reflect their similarity to the arches of cathedrals. They even created a website to educate the public about them. Vaults are very large particles – larger than some of the smaller viruses – that consist of two dome-shaped parts that can assemble together. Their outer shell consists entirely of a protein named MVP (Major Vault Protein). On the interior, two proteins can be found — vPARP, a poly-ADP ribose polymerase of unknown function, and TEP-1, a protein shared with the telomerase complex, an enzyme that extends the chromosome ends following cell division. In addition, there is a unique RNA molecule.
Despite being discovered in the former century, we still know very little about the functions and origins of vaults. They are relatively ubiquitous among eukaryotes — known from most animals, slime molds, and a variety of different protist clades. However, vaults are notably absent in several groups producing some of the most well-known model organisms — plants, fungi, and most ecdysozoans (arthropods and roundworms, nematodes). With this patchy distribution, vaults are surprisingly conserved indicating they might be performing or might have performed in the past a fundamental cellular function. This is further supported by homologs of MVP identified in multiple bacterial groups, including Cyanobacteria, Proteobacteria, and Bacteroidetes. Homology is a high similarity between two biological sequences that implies common ancestry, and studying homologs is usually key in determining evolutionary history of any structure. However, homology does not always indicate similarity of function and currently we have no idea what the function of vaults or bacterial MVP could be. Unfortunately, from the number of papers published about them in recent years, it seems that researchers may be losing interest in vault evolution.
What are they for?
Distribution of vaults among eukaryotes. Note presence of vaults in barley – a vascular plant. The authors of this study identified MVP mRNA in this species, however, it clustered closely with slime mold MVP meaning it was likely a result of contamination. Source: Daly et al., 2013.
While there is uncertainty, specialized functions have been proposed for some of the eukaryotic vaults. These functions largely include shuttling molecules inside the cell from one location to another. For example, vaults are associated with pores in the nucleus and import/export of proteins or RNA; signaling cascade scaffolding by connecting various signaling proteins together; axonal transport in neurons; some unidentified role in sea urchin development and multidrug resistance in human cells. These functions are highly diverse and do not allow us to piece together a cohesive picture of vault evolutionary origins.Only a handful of studies have dived deeper into vault evolution. In 2013, Toni Daly and colleagues using computational reconstructions of MVP predicted that it was likely ancestral in eukaryotes and present in LECA (the Last Eukaryotic Common Ancestor). These findings are odd in part because they prove that multiple eukaryotes lost vaults at some point in their evolution, at least in fungi, plants, and Ecdysozoa (oddly, only one arthropod is known to possess MVP – a velvet spider Stegodyphus). This scenario implies that there were specific selective pressures on the evolution of vaults in these groups, as opposed to a series of random horizontal gene transfers, further supporting the idea of vaults performing some major function.
A PhD thesis by A. A. Shaik in 2013 identified bacterial MVP homologs and also proposed a vault's ancestral function – nutrient storage and sequestering, in addition to random regulatory processes that were known to be associated with vaults. This could explain their odd distribution – mostly in taxa that lost essential amino acid synthesis pathways and their upregulation during pathogen invasions. Surprisingly, they are entirely unknown from Archaea, ancestors of eukaryotes, or alpha-Proteobacteria, ancestors of mitochondria, which led the author to suggest they emerged in eukaryotes as a consequence of a gene transfer from a bacterial lineage. However, a lot more computational and laboratory research needs to be done on these particles and their bacterial relatives to fully grasp their role in the evolution of life and whether they were present in early organisms.
Answering these questions is not only important for furthering our understanding of origins of life but has practical ramifications as well. Multiple studies have explored the potential for vaults to be used as drug delivery vectors with promising results and their involvement in stress response pathways might have medical uses. Overall, we should certainly be learning more about this weird structure.
Daly, T. K., Sutherland-Smith, A. J., & Penny, D. (2013). In silico resurrection of the Major Vault Protein suggests it is ancestral in modern eukaryotes. Genome biology and evolution, 5(8), 1567-1583.
Frascotti, G., Galbiati, E., Mazzucchelli, M., Pozzi, M., Salvioni, L., Vertemara, J., & Tortora, P. (2021). The vault nanoparticle: A gigantic ribonucleoprotein assembly involved in diverse physiological and pathological phenomena and an ideal nanovector for drug delivery and therapy. Cancers, 13(4), 707.
Kedersha, N. L., & Rome, L. H. (1986). Isolation and characterization of a novel 5ribonucleoprotein particle: large structures contain a single species of small RNA. The Journal of cell biology, 103(3), 699-709.
Shaik, Asfa Alli. The unique phylogenetic distribution of vault particles reveals its functional roles. A thesis submitted for the degree of Doctor of Philosophy, Department of biological sciences, National university of Singapore 2013
Tym Sokolskyi was born in Kyiv, Ukraine and studied plant and evolutionary biology at Duke University, North Carolina and Kyiv National University, Kyiv. He is currently a first-year PhD student at University of Wisconsin-Madison Botany department.


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I love these little ham & cheese sandwiches! They work great for a party, or even dinner!
These little sandwiches are great either for a party or a meal! My mom used to make them when we were growing up and they are one of my family's favorites! She always called them "coffeewiches." I am not sure where that name came from, to me they are more of a slider. They're super quick & easy to make & even easier to eat! 🙂 They are way better than your average hot ham & cheese sandwich.
Slice the Sargento Ultra Thin Swiss Cheese into quarters. Top each sandwich with 2 squares of cheese.
Spray the tops of the buns with cooking spray. Cover with tin foil & bake in preheated oven for about 15 minutes. Remove & enjoy!!


From: Absinta et al. J Clin Invest. 2016;126(7):2597-2609. doi:10.1172/JCI86198.
Sethi V, Nair G, Absinta M, Sati P, Venkataraman A, Ohayon J, Wu T, Yang K, Shea C, Dewey BE, Cortese IC, Reich DS. SLOWLY ERODING LESIONS IN MULTIPLE SCLEROSIS. MULT SCLER. 2016. PII: 1352458516655403.
BACKGROUND: At autopsy, 20%-40% of chronic multiple sclerosis (MS) lesions are labeled "slowly expanding" and feature myelin phagocytosis at the lesion edge. As pathological lesion classification relies on a single, terminal time point, the rate of lesion expansion cannot be directly measured.
OBJECTIVE: To study long-term volume changes in individual MS lesions.
METHODS: Volumes of individual lesions on proton density magnetic resonance imaging (MRI) acquired between 1992 and 2015 were measured in 22 individuals (one lesion per person). After correction for acquisition protocol, a mixed model evaluated lesion volume changes.
RESULTS: The mean (standard deviation) lesion volume at baseline was 142 (82) mL, falling to 74 (51) mL after 16 (3) years. All lesions shrank over time. Change in lesion volume did not correlate with change in supratentorial brain volume (p = 0.33). In simulations, the results could be explained by a process of slow radial expansion superimposed on substantially more rapid resorption of damaged tissue.
CONCLUSION: We noted sustained radiological contraction of MS lesions, a surprising result given that fresh myelin breakdown products within chronic active lesions are observed relatively frequently at autopsy. Therefore, the primary pathological process in chronic lesions, even those described as "slowly expanding," is likely to be tissue loss.
Absinta et al. Persistent 7-tesla phase rim predicts poor outcome in new multiple sclerosis patient lesions. J Clin Invest. 2016 Jul 1;126(7):2597-609.
BACKGROUND: In some active multiple sclerosis (MS) lesions, a strong immune reaction at the lesion edge may contain growth and thereby isolate the lesion from the surrounding parenchyma. Our previous studies suggest that this process involves opening of the blood-brain barrier in capillaries at the lesion edge, seen on MRI as centripetal contrast enhancement and a colocalized phase rim. We hypothesized that using these features to characterize early lesion evolution will allow in vivo tracking of tissue degeneration and/or repair, thus improving the evaluation of potential therapies for chronic active lesions.
METHODS: Centripetally and centrifugally enhancing lesions were studied in 17 patients with MS using 7-tesla MRI. High-resolution, susceptibility-weighted, T1-weighted (before/after gadolinium), and dynamic contrast-enhanced scans were acquired at baseline and months 1, 3, 6, and 12. For each lesion, time evolution of the phase rim, lesion volume, and T1 hypointensity were assessed. In autopsies of 3 progressive MS cases, the histopathology of the phase rim was determined.
RESULTS: In centripetal lesions, a phase rim colocalized with initial contrast enhancement. In 12 of 22, this phase rim persisted after enhancement resolved. Compared with centripetal lesions with transient rim, those with persistent rim had less volume shrinkage and became more T1 hypointense between months 3 and 12. No centrifugal lesions developed phase rims at any time point. Pathologically, persistent rims corresponded to an iron-laden inflammatory myeloid cell population at the edge of chronic demyelinated lesions.
CONCLUSION: In early lesion evolution, a persistent phase rim in lesions that shrink least and become more T1 hypointense over time suggests that the rim might mark failure of early lesion repair and/or irreversible tissue damage. In later stages of MS, phase rim lesions continue to smolder, exerting detrimental effects on affected brain tissue.
"It is easy to understand why these lesions won't respond to conventional DMTs, which typically target the adaptive (memory) and not innate immunity (hard-wired)."
So does this mean HSCT won't affect these lesions?
do all SPMS patients have these expanding lesions ?
There is no reason why HSCT should affect activated microglia, though as with any effective DMT, completely stopping further inflammation in the CNS might see them return to a quiescent state over time.
As Cinara says, it could be possible to potentially downregulate microglial activity with compounds such as aspirin but at the moment it's just a hypothesis (one I've been thinking about a lot) and needs to be tested. Once again however, there's no money to be made from drugs like aspirin so it's difficult to see how a trial could be funded other than via charities etc.
Does aspirin / ibuprofen penetrate into the CNS? Do over-the-counter forms have any potential to affect activated microglia?
The MS charities, no one, is interested in funding research into NSAIDs in progressive MS? Sometimes I really wonder… And maybe I should be very thankful to the first GP I saw about my first MS symptoms – that she prescribed high dose ibuprofen for the cramps. Shame that ongoing high dose increases risk of cardovascular problems.
It is an area that in my opinion really could do with investigating properly.
This NSAID stuff you mention is the most exciting area of potential research I've read in a long time. Gives me hope. How do I campaign for it to be funded?!
I'm no chemist, and most of the document below may as well be written in Sanskrit and Ancient Greek as far as I'm concerned, but I thought this part interesting..?
"The discovery of a second gene (COX-2) coding for cyclooxygenase and the demonstration that its protein product is distributed differently from the originally discovered enzyme (COX-1) raised the possibility that some of the beneficial effects of NSAIDs may be separable from their side effects by development of isoform-selective inhibitors. This hypothesis has been dramatically validated by the demonstration that selective COX-2 inhibitors are anti-inflammatory and analgesic but lack the gastric toxicity associated with all currently available NSAIDs."
We shall see if simvastatin in MS Smart has a positive effect on progressive disease. This class of drugs attenuates activated microglia but as an add on with IFN beta it had no effect on brain atrophy as reported earlier. Is there still hope that statins can limit black holes and tissue loss?
There's always hope. SMART looks at Riluzole, Amiloride and Fluoxetine. There's a separate submission under way for simvastatin phase III.
Great post! Could Dr. Reich post on MS progression more frequently? Is there a research group attempting to dampen or inhibit "hot microglia" instead of the same old recycled T and B-cell therapies? Current therapies have inevitably failed thus far in treatment of progressive MS, other than the underwhelming 23% reduction by ocrezulimab in PPMS patients? Are we only treating a "downstream" response of MS (ie. T- and B-cells) and not the cause (activated microglia)?
Is it possible that all MS forms are led by "hot" microglia and after the initial microglial attacks that RRMS is just a secondary or downstream autoimmune reaction of T and B-cells in the majority of MS patients responding to microglia as the antigen presenting cell? Progression just being the continued insult by activated microglia?
Is this why most of the DMDs, esp. the CRAB drugs, thus far have not been shown to stop transition of RRMS into SPMS, as they only treat downstream of the cause of MS? Finding the trigger or antigen that incites the "hot" microglia or inhibiting the microglia will likely be the cure to all forms of MS if this is the case.
Re: "…23% reduction by ocrezulimab in PPMS patients?"
You need to read my post on therapeutic lag; 23% over 2-3 years may be 60% over 5-years. In progressive MS using walking and lower limb function it takes time to see a treatment effect. I say this as a general comment; in the ocrelizumab PPMS trial the survival curves went apart very early. Some people say too early!
This is super interesting – perhaps I have read too much into this particular blog post, but to me this looks like it could be a very plausible explanation for the mechanism of progressive MS and why it has so far resisted existing DMTs. Would I be going too far if I said that this research, could potentially explain how progressive MS works? An explanation of what is increasing disability in PPMS and SPMS patients? Obviously more research is needed to investigate before we can make any firm conclusions, but how far could this line of enquiry take us?
Similarly, could this potentially support your hypothesis about aggressive early treatment? Becuase if progressive MS ultimately is about lesions, then the stronger drugs will slow the accumulation of lesions and hence prevent progression. Whereas if this research is wrong, and progressive ms is nothing to do with lesion damage, then perhaps the jury is still out.
I really hope I've understood this research correctly. This looks to me like the beginnings of an important breakthrough for progressive patients.


Snow is a at-home teeth whitening technology that does not require a prescription and can be FDA accepted . According to Snow,"top star dentists" use it and are happy with the results. They also say it's an award winning system for whitening teeth.
The Harvard science study company, Snow Labs, located in Scottsdale, Arizona, serves over 100,000 customers. They say they are always trying to improve the tech and consistently hoping to discharge more useful products. Additionally, with each sale, they donate some of the profits to help provide treatments.
They really do have a outcomes warranty, Even though they do not have a money-back guarantee. This means if you are not satisfied with your results the whitening ointment will be replaced by them. Simply put, they do not accept returns or issue any cash refunds — they will issue store credit in the kind of a gift card.
Customers and reviewers phone Snow revolutionary and groundbreaking. It seems to perform better compared to whitening strips and strips — some even compare it to whitening processes.
Most of the user reviews have to do with customer service from early on in the life of the company. The product appears to work and the client support has improved through the years.
First, you employ a whitening serum by means of a brush. Basically, it's a substance that you paint onto your teeth. Next, you place the Snow device in your mouth for 10 minutes each day — it fits over your teeth like a mouth guard that is bulky.
The Remineralization Gel that you need to use following the treatment, particularly in the event that you've got sensitive teeth. This gel cut down sensitivity will help strengthen your tooth enamel, and also returns vitamins and minerals to your own teeth. You shouldn't do it every day but rather have a break for 1-3 days if you do have sensitive gums and teeth.
Snow is FDA approved, which can be a big plus. So it is relatively safe. During the treatment, you do end up swallowing a little of the whitening, but not enough it is painful. In reality, even if you are breastfeeding, you can still utilize this whitening treatment.
For at least one week after starting the treatment, you should avoid drinking any fluids that may stain your teeth, such as wine, coffee, or certain juices.


About four years ago, I started making body scrubs for myself and later began handing them out to friends and family who encouraged me to 'start something'. So, in 2010 my sister Amy and I joined forces and my cherished hobby grew into a business. We named our hand-blended bodycare company DollyMoo, a term of endearment our Greek grandmother called us. We're all about encouraging people to love themselves and their bodies.
I learned about RTC after a friend sent me an article about the Start Something Challenge! I gathered up the courage to enter and was overwhelmed by the outpour of support from friends, family and customers. We won the $7,500 2nd prize and redesigned our labels to meet FDA standards. The new packaging enabled us to sell our products in 7 Whole Foods in New York and New Jersey.
Becoming a vendor at Whole Foods has contributed to our growth and given us major credibility. Each store has re-ordered which means that people are buying! We are outgrowing our space, have hired staff members, and are hoping to lease a small commercial space in the future to produce our products more efficiently.
I can't thank RTC enough for their continued support. As a business owner, there are moments when you just want to cry, or do cry, but it is comforting to know that the Rising Tide Capital team is always a phone call away.
Invest in entrepreneurs like Nicole by clicking the button below.


Compare and contrast the B2C versus B2B Buying Behavior for a current product on the market today.
We market to consumers differently than we do when we market to businesses. There are some marketing basics that are the same but there are also many differences. The decision to buy is derived in different ways and requires a whole different approach from marketers. In this assignment, you are to explain these similarities and differences.
Compare and contrast the B2C versus B2B Buying Behavior for a current product on the market today. Use the same product for both the B2C and B2B situation.Discuss any similarities or differences between the two. Use real-life examples in your analysis.Examine how these buying behaviors would affect marketing activities/ strategies.
Be sure to provide supporting evidence for your statements.
Previous Previous post: Correlation does not necessarily mean causation. Explain in terms of your personal experiences.
Next Next post: Create a communication plan for the Riordan Manufacturing Go Green campaign, using the WBS and project organization chart (already completed — attached).


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Home WinBuzzer News Vault 7: Latest CIA Leak Reveals 'CherryBlossom', a 10-Year Old Router Spying...
Vault 7: Latest CIA Leak Reveals 'CherryBlossom', a 10-Year Old Router Spying Firmware
CherryBlossom lets CIA operatives take control of a router and spy on it using a web interface. They can redirect traffic, target specific users, and send the data back to a server by disguising as a browser cookie.
The CIA has been spying on your Wi-Fi connection and at this point, few people are surprised. This is the latest in a series of WikiLeaks publications that reveal the full extent of the agency's capabilities. A previous release revealed an 'undetectable malware' that uses Windows Update to reinstall itself. Others include a Windows 10 malware codenamed Athena and zero-day exploits for Apple devices.
More surprising, however, is the scope of this framework. CherryBlossom is an implant code that lets the CIA monitor everything that happens on a connection. It can reach some models remotely, even if they have a strong password. It sounds pretty advanced, but in reality, it's been around for ten years.
What's more, CherryBlossom runs on 25 router models, and likely up to 100 with modifications. That includes big firms like D-Link, Linksys, Belkin and more. Once the CIA infects the router, it turns into a 'FlyTrap' that connects to a CIA-controlled sever, 'CherryTree'.
From there it can intercept data, redirect browser pages to install malware, and target specific users. All of the data is encrypted and disguised as a browser cookie so that even technical users remain unaware. It was developed with the help of US non-profit Stanford Research Institute.
A Full Toolkit
Though CherryBlossom uses similar techniques that hackers have utilized for years, it's the dedication and development that makes it so powerful. It features a web UI, lists of mission tasks, command server support and more. The 'quick start' guide for the firmware is 65 pages, so that should give you an idea of its scope.
Also bear in mind that this is what the CIA was using ten years ago. It's likely things have progressed significantly since then as researchers discover new techniques and router manufacturers update their products.
Thankfully, the WikiLeaks documents did not reveal the source code of the exploits, as with the Shadow Brokers NSA leaks. It did, however, detail some defense and detection mechanisms, so it's likely companies will be making statements on that soon.
You can read the WikiLeaks statement for yourself on the official site.
SOURCEWikiLeaks
Vault 7
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HomeJazzDave Bennett, Blood Moon
Dave Bennett, Blood Moon
October 25, 2017 admin Jazz 1
by Sylvannia Garutch
Multi-instrument phenomenon, Dave Bennett is a clarinet virtuoso who also plays electric guitar, piano, drums and sings. Entirely self-taught, he began playing along with Benny Goodman records at age 10, and by 12 he was invited by legendary trumpeter Doc Cheatham to the bandstand of New York's famous Sweet Basil jazz club. Leading his tribute to Benny Goodman, Bennett has been a featured soloist at Carnegie Hall with The New York Pops and has played the program with 50 other US and Canadian orchestras. An annual fixture at a dozen American music festivals, his "Rockin' the '50s" show always brings down the house, while his "Swing to Rock" Symphony Pops program premiered in 2016 with The Kingston Symphony Orchestra. Blood Moon is his follow up to the 2013 Mack Avenue release, Don't Be That Way.
This is Bennett's sophomore CD on the Mack Avenue label. Bennett has teamed up with Toronto-based composer, arranger and bassist Shelly Berger to co-write five original songs for the album. To fill out the program, Bennett used a half-dozen road-tested covers from his regular repertoire. The band is comprised of Bennett's longtime drummer, Pete Siers, pianist Dave Restivo, guitarist Reg Schwager, bassist Jim Vivian and percussionist Davide DiRenzo.
The title track opens the album with Bennett's warm clarinet sound playing the lyrical melody over a beautiful set of changes. The song is a perfect mix of jazz, pop and modern jazz, but still it contains the history of jazz in the solos and solid band listening skills. Restivo's solo is to the point and full of passion. Bennett solos next, with his virtuosic playing and perfect control of time, he leads us down a musical journey that is enjoyable and full of life. Siers brush work under Bennett's solo is also of note, subtle, but he drives the music forward.
"13 Fingers" will make all the Benny Goodman fans smile. This rhythm changes song is an opportunity for the band to relax and burn, and that they do! Starting with Siers lighting up the ivories with twisting lines and rhythmic chords. Bennett puts gas on the fire with his jaw dropping command of the jazz language through the clarinet. Schwager's warm guitar tone conveys his musical statement that is driving and outlines the chords perfectly. The written interlude is very nice and leads us back to melody and ending statement. Overall, a fun selection that brings all the elements that make jazz great together for our listening pleasure.
Blood Moon has many styles and rhythmic textures, the music is varied and the combination of original compositions and tried and true arrangements yield a great overall musical landscape. Bennett is an amazing player that brings a strong sense of melody to his vast command of his horn. This is a highly recommended set of music that will appeal to any jazz fan.
Ron Francis Blake, Assimilation
John Beasley, MONK'estra, Vol. 2
Rintesh Roy says:


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The April 25, 1846, several Mexicans crossed into America,
By admin September 22, 2019 August 2, 2019
The annexation of Texas by the United States provoked the Mexican ambassador to dissolve the connections between the two nations. Jose Joaquin Herrera, president of Mexico, wanted to negotiate because he knew his country did not have the resources to wage war. During negotiations, the two presidents disagreed on the boundaries of Texas. Mexico believed Texas ended at the Nueces River while Polk claimed that the Rio Grande was the western border of Texas, which made Texas significantly larger. While discussions continued, Polk sent General Zachary Taylor to approach the Rio Grande. Polk declared that war would commence once Mexicans crossed the border. Finally, on April 25, 1846, several Mexicans crossed into America, engaged in battle with Taylor which lead to the death of 11 American soldiers. War against Mexico was declared on May 13, 1846. The United States went on to be victorious in battles due to superior American technology. Additionally, the U.S. set up blockades around major Mexican ports to block Mexico from receiving supplies. Despite the successes, many American soldiers were unaccustomed to the different environment and died from heat and disease. After capturing Monterey, Polk attempted renegotiations with Herrera, but was met with contempt, and in February 1847, the two armies met at the Battle of Buena Vista. The battle ended with no victor which meant Herrera failed to meet his goal of destroying Taylor's wounded army. Eventually, the Treaty of Guadalupe Hidalgo was signed in 1848 and ended the war. It gave the United States the territories of California, Texas, and New Mexico. The Mexican-American War reintroduced the question of the expansion of slavery with the events of the Wilmot Proviso, the debate over California's statehood, and the Compromise of 1850.	In 1846, Democratic Congressman David Wilmot proposed an amendment that would outlaw slavery within the newly acquired territories. The Wilmot Proviso was created due to the anger of Northern Democrats who believed Polk's administration favored Southern states. The amendment passed the House but did not go through the Senate, where southern Senators were able to block it. By 1850, debates over the expansion of slavery into the new United States territories continued to create divisions between political parties. The failure of the Wilmot Proviso increased the pressure to create solutions while deliberations continued within Congress.In 1849, California created a state constitution and applied for statehood. Admitting California as a free state would have balanced out the Senate; admitting Texas had tipped the balance towards slave states. Southern senators believed that more free states would follow California so they delayed any decisions. Northern abolitionism had been growing since the 1840s, therefore, northern states advocated for California's admittance. Sectional divides were prominent during the discussion of California. Radical abolitionists believed that complete abolishment of slavery needed to be immediate. Moderate abolitionists were willing to let it stay where it already existed, but opposed expanding slavery into new territories. Politicians continued to dispute over their differences of opinion.In 1849, President Zachary Taylor proposed implementing California as a free state, however, his proposal left New Mexico undetermined. Southern states threatened secession if two free states were admitted. Henry Clay suggested several proposals in hopes of avoiding a crisis. The first proposal suggested California be admitted without slavery while New Mexico was systemized under a territorial government with no policy on slavery. New Mexico would have no Senatorial vote. The second compromise would settle the Texas-New Mexico border by giving New Mexico more land while Texas got $10 million to pay off its debts. The third proposal ordered the end of the slave trade in Washington D.C. Clay's fourth amendment proposed legislation that allowed slave owners to reclaim runaway slaves. A final compromise was created by a new generation of senators – the Compromise of 1850. In the compromise, California joined the United States as a free state while New Mexico and Utah were organized into territories with no votes in Congress. The slave trade was forbidden in the District of Columbia. Texas got $10 million in exchange for a smaller border with New Mexico. The Fugitive Slave Act was passed to give the South the right to reclaim runaway slaves with the ability to demand federal and local Northern help.
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After a remarkably dry summer, Seattle is finally bracing for the long months of wet weather ahead. The series of storms passing through herald the season of Netflix binges, pho, and indoor recreation. Seattleites are collectively heading inside and hunkering down — but there are a few stubborn holdouts that refuse to join in the hibernation: Spin, LimeBike, and Ofo.
A Spin Bike left out in the rain.
The three dockless bike sharing services that hit Seattle streets at the beginning of summer don't have plans to reduce their fleets during the wetter months ahead.
Both Spin and LimeBike told GeekWire they aren't planning to remove any bicycles during winter aside from regular maintenance needs. Ofo also plans to keep its bikes on the streets, though the company does monitor usage and adjust accordingly.
Ofo bikes huddle for warmth.
This month, Spin Bike and LimeBike actually expanded their Seattle fleets to 3,000 each. Ofo said their numbers are hovering around 2,000.
It's hard to imagine all of those bicycles getting regular use on Seattle's hilly terrain during the rainy season. But for now, at least, Spin, Ofo, and LimeBike don't have any plans to slow their roll.