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Evaluating and engaging on corporate tax transparency: An investor guide
Key trends
Investors' recommendations
Selection of healthcare and technology companies
Country-by-country reporting
Scope: The research assessed levels of corporate income tax disclosure at 50 large multinational companies in the healthcare and information technology sectors headquartered in the US (20), Europe (20) and rest of the world (10). For further explanation of why these sectors were selected, see section on selection of companies. Documents considered included annual reports and/or 10K statements, sustainability reports, as well as standalone tax reports or statements on tax policy available as of 1 December 2017.
This section of the report highlights the key findings from the desk research commissioned by the PRI. The research evaluated corporate tax disclosures against the items in the recommendations. The table below shows these, grouped by the current level of company disclosure observed in the research (also see section on the list of recommendations).
Overview of current tax disclosure practices
<10% of companies
10-25% of companies
Over 25% of companies
Address broader economic impacts in their tax policy and outline alignment with business and sustainability strategy
Discuss advocacy and lobbying
Indicate membership in trade associations active on tax policy
Have a policy signed by a board-level representative
Reference impact on overall profitability in their tax policy
Discuss stakeholders' trust, values or explain if engagement has impacted policy
Commit to transparent tax-related reporting
Describe relationship with other stakeholders including assessing perceptions regarding the spirit of tax laws
Describe relationships with tax authorities
State risk appetite
State link between where profit is booked and commercial activity
Provide overview of general tax structures and strategies
Publish a tax policy
Governance and risk management
Provide evidence that the board discusses ramifications on reputation
Provide information on whistleblowing channels
Reference third-party standards and guidelines
Provide examples of acceptable and unacceptable practices, and how tax havens are used, if applicable
Indicate that tax policy and strategy are reviewed at least annually
Provide a statement on tax governance and risk oversight
Disclose mechanisms to maintain compliance with the firm's tax policy
Describe the process to interpret the law and deal with ambiguity
Provide information on training and guidance
Provide a narrative on major tax risks
Disclose new tax strategies being employed leading to increases in UTBs
Disclose intra-company debt balances, name countries where intercompany debt is held and disclose average interest rate paid on intercompany debt
Publish country-level tax reporting
Explain key tax strategies employed in relation to ETR and use global weighted average in ETR reconciliation
Provide commentary on the likelihood of non-renewal of incentives
Highlight investment requirements of each incentive
Potential regulatory changes related to tax strategies
Information on the expiration date of tax incentives
ETR reconciliation
Statement on UTBs
List of subsidiaries
Current disputes with tax authorities
Information on financially material tax incentives
Commonly reported items were driven by regulatory requirements and accounting standards
Corporate income tax-related information published by companies appeared to be largely focused on meeting regulatory requirements rather than stakeholder demand. This driver was reflected in the type of information and the level of detail published by companies.
To illustrate, corporate reporting on the below factors were more frequently observed (also see previous table). The increased disclosure on these items can be attributed to the following regulatory/reporting frameworks:
Tax policy: UK Finance Act and the Australian Government's voluntary tax transparency code (see box below).
Narrative on major tax risks: Item 1A - "Risk Factors" – in Form 10K4 requires information about the most significant risks that apply to the company or to its securities. In practice, this section focuses on the risks themselves, not how the company addresses those risks.
List of subsidiaries: Companies that file 10K reports in the US are also required to disclose a list of the company's subsidiaries in line with Item 15 – "Exhibits and financial statement schedules". The s409 of the Companies Act 2006 requires UK companies to list all subsidiaries in their annual report.
Disputes with tax authorities: Companies that file 10K reports are required to report information about significant pending lawsuits or other legal proceedings, other than ordinary litigation.
Statement on uncertain tax benefits (UTBs): US Companies must recognise and estimate the UTB in their financial statements in line with the US Generally Acceptable Accounting Principles (GAAP).
Tax reconciliation and tax incentives: A tax reconciliation explains the relationship between the tax expense and the accounting profit in corporate statutory accounts. The GAAP and International Accounting Standard (IAS) require reconciliation using an applicable tax rate(s) as a benchmark.
It is worth noting, however, that the quality of information that was provided in response to some of the regulatory requirements varied. In some cases, disclosures were less informative:
some tax policies applied to a single jurisdiction as opposed to the entire organisation;
some companies provided only a numerical effective tax rate (ETR) reconciliation which was not self-explanatory and needed additional narrative to clarify and explain the underlying details;
generic statements around major tax risks reported by some companies were not particularly revealing;
in certain cases, disclosure around disputes did not specify which tax years were open or under audit and in which countries, or the anticipated impact of the disputes; and
some companies disclosed only their principal subsidiaries as opposed to more comprehensive disclosure of all subsidiaries and their business nature.
Discrepancies exist between current corporate disclosure and investor expectations
Overall, the research points to limited disclosure compared to the recommendations. There was little or no corporate reporting in areas which are not covered by regulation despite growing investor and stakeholder interest in these areas. Observations include:
Lack of evidence in corporate disclosure that tax policies are intrinsically linked to the overall strategic objectives of the organisation, including sustainability considerations. Corporate tax policies did not include a narrative around how companies consider the broader economic impacts of taxes paid in the countries where they are operating, or explain the link between their tax policy and business strategy or sustainability commitments.
Few concrete examples provided of how companies may appraise tax transactions in line with their risk appetite. While companies referred to their risk appetite in their tax disclosure, they rarely provided examples to support their views of acceptable and unacceptable tax practices.
Insufficient explanation and granular data to test corporate commitments around avoiding profit shifting. Although some companies made statements about aligning their taxes paid with the substance of their commercial activity, few companies provided an overview of general tax structures and strategies to substantiate this. For example, companies generally provided no explanation regarding why they operate in low tax jurisdictions where business operations may not be apparent. None of the companies reviewed published country-level data on key indicators of economic activity such as revenue, profits, employee numbers and taxes paid. None of the companies provided any information on intra-company debt balances, let alone information on average interest paid or where the debt was held. A very low number of companies used the weighted average statutory rate for their tax reconciliation.
Weak evidence that companies are actively addressing reputational risks emerging from tax issues. While a reasonable number of companies referred to their relationships with tax authorities in their tax policies, none referred to their relationships with stakeholders or dialogue that had influenced their tax policies. There was no indication that company boards were actively discussing the ramifications of their tax approaches on reputation and brand.
Poor disclosure on tax advocacy and lobbying and whistleblowing. None of the companies described tax advocacy and lobbying activities, or reported on membership in trade associations that are active on tax policy. Moreover, the companies reviewed did not refer to channels for confidential or anonymous internal reporting on breaches of tax policy.
In addition to the international and national accounting standards that companies are subject to, three sets of regulations appeared to be particularly important in driving patterns of enhanced tax transparency in the companies reviewed:
The UK Finance Act (2016) requires all UK companies with a UK turnover of more than £200 million and/or a balance sheet total of over £2 billion, and UK companies that are part of multinational groups with annual global consolidated turnover of more than €750 million, to publish a tax strategy setting out the company's approach to risk management and governance arrangements. These companies are also required to set out their attitude towards tax planning, level of risk the company is prepared to accept, and approach towards dealings with HMRC. This disclosure requirement means that any large multinational doing some degree of business in the UK is required to publish a tax strategy covering its UK operations. This information is required with respect to UK taxes, although companies may choose to report on global operations.
The Australian Government's Voluntary Tax Transparency Code (TTC) is a voluntary code which encourages large businesses to publish statements on their approaches to tax strategy and governance. The TTC was developed by the Board of Taxation and endorsed by the Government in the federal budget 2016–17. The Australian Government facilitates the centralised hosting of published reports.
US regulations for public companies set out the specific form and content for annual reports and financial statements. Regulation S-X requires the use of US GAAP for financial reporting. It also sets out the form of the statutory annual 10K report. Both areas cover aspects of the treatment of tax and reporting of tax risks.
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Heroes of the RUH
STAFF HAMPER
Inspired by the 'Humans of New York', we are showcasing who our Heroes of the RUH are. As part of the RUH Christmas Appeal we are featuring staff interviews, with each person telling their story about what it's like to care for patients 365 days a year with a glimpse of who they are when they are not at work.
Heroes of the RUH – Natalie Clarke
Meet Natalie Clarke, Phlebotomist in the Phlebotomy Department at the Royal United Hospitals, Bath. I first joined the RUH when I was 17 and worked in the sterile services department before leaving to do other roles. Six years ago, I received a call from a friend of my mum's asking if I wanted to come and do a shift in the RUH catering department. I went that day and have been working at the hospital ever since and I trained to be a Phlebotomist a year ago. My current role involves taking blood samples from patients which are sent off to the laboratory so that the results can be used to quickly diagnose diseases and conditions. "I had no experience…
Heroes of the RUH – Dr Andy Georgiou
Meet Dr Andy Georgiou, Consultant in Anaesthesia and Intensive Care Medicine and Lead Consultant for Intensive Care at the Royal United Hospitals Bath. "I have been working in the NHS for 18 years. I trained in hospitals across the Southwest of the UK and in Sydney where I worked for the Helicopter Emergency Medical Service. I have worked as a consultant in Bath since 2012 and I've been lead consultant for the intensive care unit (ICU) for 7 years. "I decided medicine was for me after enjoying human biology at school and completing some work experience in a hospital. I qualified from medical school believing I wanted to do surgery, but thankfully a job in anaesthesia and intensive care as a…
Heroes of the RUH – Trina Sharland
Meet Trina Sharland, Physiotherapist on Critical Care at the Royal United Hospitals Bath. "Being a physiotherapist wasn't always something I knew I wanted to do. My mum was a critical care nurse and I knew I always wanted to work in healthcare, but I didn't know which profession. I've always been sporty and my mum encouraged me to be a physiotherapist - I followed in her footsteps and was inspired to be a physiotherapist in critical care. "Before the pandemic, families were able to come in and support their loved ones on critical care, but during COVID they haven't been able to. Therefore, I make sure that we take the time to ring family members and find out any information about the…
Heroes of the RUH – Jerica Torres
Meet Jerica Torres, Midwife at the Royal United Hospitals Bath. "I'm a midwife at Chippenham Birthing Centre and I do my night shifts at the RUH in Bath. What brought me to Bath is that my partner got a new job in Chippenham. So, it was wonderful to discover that there was a birthing centre in Chippenham where I could work as well as at the RUH. I do feel like I get the best of both worlds. "For as long as I can remember I've always wanted to be a midwife. When I was a child, I used to spend quite a lot of time in and out of hospital visiting an unwell family member and for me the hospital…
Heroes of the RUH – Ellen Rankin
Meet Ellen Rankin, Nurse in the Resuscitation and Simulation team at the Royal United Hospitals Bath. "Whilst I am celebrating my 20th year at the RUH this year, I have actually been helping the local community a lot longer. "Having left school at 16, and embarking on a career as a secretary, I soon realised it wasn't the role for me and it was a chance encounter with an old school friend that led to me apply to nursing training and I successfully qualified in 1977. Whilst a lot has changed in the subsequent years, with new technologies and the ever-changing nature of nurse roles, the role is still as diverse as it ever was – every day is different and…
Heroes of the RUH – Rosie Lloyd
Meet Rosie Lloyd, Senior Sister on Helena Ward at the Royal United Hospitals Bath. "I've been the Senior Sister on Helena Ward since September 2011. When I was 16, I worked in a Nursing Home at the weekends whilst studying for my A-Levels. I knew then that I wanted to be an acute care nurse. "Helena Ward was the first ward to become a Covid ward in March. Our Neurology patients moved to another ward and as a team we were split across both areas. The logistics of staffing two patient groups in two different areas has been immensely challenging and I would not have been able to do it without my team going above and beyond every step of the…
Heroes of the RUH – Margi Jenkins
Meet Margi Jenkins, Matron of the Critical Care Unit at the Royal United Hospitals Bath. "I have worked in the NHS for 35 years in several roles, after doing her initial training at the RUH. Since 1989 my career has been based around intensive care nursing in Southmead, UH Bristol and the RUH. I have also co-led the set-up of a cardiac surgery unit in Trinidad in 1995 and spent two years as a specialist nurse in organ donation. "I have been the matron for Critical Care since 2019. I love the one nurse to one patient ratio, due the acuteness of the patients. We don't know who's going to come into our unit on a day-by-day basis. It might be…
Heroes of the RUH – Andrew Owens
Meet Andrew Owens, Associate Audiologist at the Royal United Hospitals Bath. "I lost my hearing at birth. I was born prematurely at 26 weeks and the NHS kept me alive. "I am an Associate Audiologist and started the job four years ago. I thought it would be good to help people who have a hearing impairment like me. "Seeing my patients every day makes me proud. I know my patients can really struggle, but I try to make their day better. "I bring Ellie to work with me and our receptionists love seeing her and giving her treats! At night, I take my hearing implant out, so if there was a fire whilst I was on my own, I wouldn't hear…
Heroes of the RUH – Helen Jeffcoat-Marsh
Meet Helen Jeffcoat-Marsh, Senior Sister of MAU (Medical Assessment Unit) at the Royal United Hospitals Bath. "In MAU we see patients who have been referred by their GP or by a doctor in the Emergency Department. It's a busy working environment and it is surprising as to how resilient you become as there is so much pressure but we keep going. We are a strong team. I love the fact that no day is the same. We treat a lot of people who are acutely unwell and who are in for various reasons and I love the challenges it brings. "This Christmas I will be working an early shift on MAU which is 7:30am to 3:30pm. I am not a huge…
Heroes of the RUH – Molly Vowles
Meet Molly Vowles, Cardiology Day Case Health Care Assistant at the Royal United Hospitals Bath. "My colleagues call me the 'Cannula Queen' – I am really proud of this nickname, the team are great! "I started at the RUH back in 2014 after I completed Health and Social Care at college. I grew up, and still live on a working farm and so always knew I wanted to do something that cared for others. I thought I wanted to be a veterinary nurse but ended up studying healthcare as the RUH is on my doorstop. I love it here, it's amazing. I am a HCA on Cardiology Day Case and help recover our elective patients that come in for heart procedures.…
Heroes of the RUH – Jason Joyce
Meet Jason Joyce, RUH Catering Manager at the Royal United Hospitals Bath. "Throughout December the catering team will prepare and cook over 40,000 meals and a further 700 traditional Christmas dinners to be delivered and served to patients on the festive day. The kitchen staff will be very busy, steaming 80kg of carrots, peeling and chopping 80kg of sprouts, roasting 120kg of potatoes, roasting and slicing 120kg of turkey and finishing it off by serving over 1,000 portions of Christmas pudding! "With a long career in catering management I started working here in 2004 and was determined to come into the role with a challenge. The aim was to dispense of frozen food meals and introduce fresh, organic produce onto patient's menus and sourced from local suppliers. As a team we are proud what we have achieved and our efforts were recognised at the RUH's staff awards by winning the Team of the Year award. …
Heroes of the RUH – Eli Bush
Meet Eli Bush, Healthcare Assistant (HCA) at the Royal United Hospitals Bath. "I started working in the Education Centre at the RUH three years' ago in an administrative role. I always wanted to be a nurse or a midwife but didn't have the right qualifications. I resigned myself to that fact that I was just going to be doing admin jobs for the rest of my life but my colleagues inspired me to go back to college and start training to become an HCA. Working for the NHS has loads of perks, such as job security and a good pension, but what I love most is the variety. I meet new people every day and I'm not stuck in one place. So, it's a job that never gets boring. It's in my nature to help people, to make them feel welcome and at ease. The hospital…
Heroes of the RUH – Michelle Wright
Meet Michelle Wright, Orthopaedic Physiotherapy Technical Instructor at the Royal United Hospitals Bath. "I've taken part in the Bath half marathon twice now, raising money for the Dyson Cancer Centre as its a cause very close to my heart. Last year I was diagnosed with Chondrosarcoma, a very rare type of bone cancer, which was at the base of my skull. I spent last Christmas undergoing eight weeks of proton beam therapy. Any contribution to the hospital, no matter what area it goes into is always appreciated, especially if it's for the patients. I'd like to say a big thank you to all The Forever Friends Appeal's supporters. I'm really proud that my job allows me to really make a difference for patients. Getting patients up and…
Heroes of the RUH – Candice Scott
Meet Candice Scott, Community receptionist in the Emergency Department at the Royal United Hospitals Bath. "I like helping others so I felt like I could make a difference working in the NHS, assisting patients and working alongside clinical and non-clinical staff. This year I am working on Boxing Day and throughout the New Year period, so knowing we have the support of the community at this time makes me smile. Every time I am on a shift I try my hardest to be accommodating and support others. From this I can only hope that I have made a difference to at least one person's day. Being in a department that is constantly under pressure I feel it's important to spread kindness. I make a habit of reflecting on what…
Heroes of the RUH – Sherron Watson
Meet Sherron Watson, medical equipment library Supervisor and Inclusion Ambassador at the Royal United Hospitals Bath. "My background is in retail and I have been a postmistress – which surprises many people. I joined the RUH as a cleaner in 2016 but now I have a split role working in the medical equipment library as a Supervisor for three days and I'm an Inclusion Ambassador for the other two days of the week. "As an Inclusion Ambassador my role is to help staff by encouraging our diverse talent to go for all the opportunities at the Trust in terms of training, qualifications, recruitment, being involved in important staff forums, meetings and discussions. No matter your background, ethnicity or grade I'm here to help everyone realise their goals and potential. I really enjoy it and find it fulfilling.
Heroes of the RUH – Lauren Urch
Meet Lauren Urch, Physiotherapist at the Royal United Hospitals Bath. "I started working at the RUH in 2014 and have done quite a number of physio rotations including orthopaedics, elderly care, intensive care, respiratory, outpatients and was lucky to work at the RNHRD when it was still down in town. Working in so many areas helped me realise that I really loved respiratory medicine and caring for the most seriously unwell patients. "When the pandemic first hit, I was working in Oncology on William Budd ward but was redeployed to Respiratory to help; because of my background experience it made sense for me, like a number of others to move and offer their support here. I really enjoyed being part of the team, learning…
Heroes of the RUH – Emma Witts
Meet Emma Witts , Community Midwife and Sonographer for the Royal United Hospitals Bath. ""I'm a Community midwife first, a tongue-tie practitioner and a midwife Sonographer. Midwifery is something I always wanted to go into, I trained at the RUH and have been with the Trust for seven years. There is nothing more rewarding than helping people - pregnancy is a happy time, a time of bringing families together. You get to see two become three. "COVID-19 has sadly made everything so much harder. Now when someone's in labour, you have to wear goggles, a gown, mask, and a visor, and it acts as a barrier. It's challenging trying to strike up a rapport with somebody when all they're seeing is…
Heroes of the RUH – Anderson Barbosa
Meet Anderson Barbosa, Security Officer at the Royal United Hospitals Bath. "I started working at the hospital completely by chance, I wanted a change in career and what was initially a temporary role in portering, led to me working within the security team. I think seeing how the hospital works, and the impact that we can cause in everything we do made me want to continue working at the RUH. As a security officer you deal with quite a lot of different situations, from someone being stuck in the car park with their battery flat, to supporting a mental health patient and offering up advice. It allows the team to make a difference in several ways. I think the team work…
Heroes of the RUH – Heather O'Callaghan
Meet Heather O'Callaghan, who has worked in the supplies department atthe Royal United Hospitals Bath for almost 40 years. "Probably one of the highlights of my life was being chosen to go to Buckingham Palace in recognition of my long service. It was a great day out, though the only downside was I had to wear a dress that I hated – I've never worn it since! There are so many jobs in the hospital that go on in the background, not just the high-profile clinical roles. A hospital can only work properly when all services, from cleaners to consultants work together as a team. We are all important in making sure our patients are cared for. I believe we…
Heroes of the RUH – Clychelle Mann
Meet Clychelle Mann, who manages our nursing bank staff at the Royal United Hospitals Bath. "I joined the RUH 18 years ago after I qualified as a Nurse. The hospital is a welcoming place to work. Everyone is so friendly here, which is really nice. I came over from Trinidad to do my Nurse training. I trained at Middlesex University and when I qualified I went to a job fair and applied for a Nursing job at the RUH on Victoria Ward. I found out that I got the job on the same day as my interview. I remember the Ward Manager running after me as I was leaving to get on the train back to London. Over the years I worked in different departments including Intensive Care, Main and Day Surgery Recovery. Out of all the specialities, my favourite is working in Post Anaesthetic Care…
Heroes of the RUH – Mark Sheriff
Meet Mark Sheriff, Clinical Specialist, Hand Therapy at the hospital at the Royal United Hospitals Bath. "In the world of hand therapy, we see an awful lot of trauma – people who have had everyday injuries, damaged their elbow, wrist or hand and nerve problems. During lockdown we continued to see those patients but my team and I also volunteered to work on ITU, putting on and taking off all our PPE as needed. The six of us joined the Prone Team that would turn the ventilated patients. Every 12-14 hours they needed to be positioned on to their front or their back to maintain lung volume and help them to breathe. It was really good to be able to work with so many people from other areas of the…
Heroes of the RUH – Jo Hodson
Meet Jo Hodson, Neonatal Service Lead at the Royal United Hospitals Bath. "My Mum was a nurse and I've really enjoyed following in her footsteps. I've worked in our Neonatal Intensive Care Unit (NICU) for 30 years. "I am a Consultant Neonatal Nurse, the only Consultant Nurse in the Trust. Whilst I'm the Neonatal Service Lead, I don't make all the decisions. We are a team and we learn together. "My career started in 1990 as a Neonatal Nurse, I became an Advance Nurse Practitioner in 2005, and since then I have been an Advanced Neonatal Nurse Practitioner (ANNP). I decided I wanted to do less clinical work and took on more managerial responsibilities. In many ways, I have developed my…
Heroes of the RUH – Jay Crabtree
Meet Jay Crabtree, general porter at the hospital at the Royal United Hospitals Bath. "I have always wanted to work with the public so working for the hospital is perfect for me. I think I was inspired by watching casualty seeing how staff pulling together to get the job done even in the hardest times it's just something I really wanted to be a part of. "I started here in 2004 doing mainly doing portering duties and soon started doing extra hours on the bank in supplies and portering in radiology. "I love meeting new people and getting to know staff in the hospital, although most people know me by now. I love having a laugh and being humorous as I feel you need it in a hospital and teamwork is key to getting the job done. "Although lockdown has allowed me to work lots of hours and save money, the…
Heroes of the RUH – Lynn Howes
Meet Lynn Howes, Senior Sister in the Oral Maxillofacial Surgery & Orthodontics Unit at the Royal United Hospitals Bath. "I was inspired to be a nurse at a young age of six years old after my sister fell off a climbing frame and cut her head open. My neighbour who was a nurse at the time, immediately went to her aid and cared for her with such compassion, whilst waiting for the ambulance to arrive. As I watched her tend to the wounds and reassure my sister that everything was going to ok, I knew there and then that I wanted to be a nurse! From that moment on, I was that little girl who always wore her nurses dressing up…
Heroes of the RUH – Lisa Bowen
Meet Lisa Bowen, Catering Assistant at the Royal United Hospitals Bath. "Everyone knows me as a very friendly and laughable person. I work on the switchboard, taking calls and helping people get through to the right person and I also work in the Lansdown restaurant. I love both of my jobs and my team are amazing. I couldn't have achieved what I do at work without them, and I love working with them. Working in a hospital there's a lot going on, people are dealing with difficult decisions, some people are happy, others sad, so when they come to the Lansdown restaurant, I like to go that extra mile and make that person smile or even laugh, and hopefully they feel…
Heroes of the RUH – Marcin Plociniak
Meet Marcin Plociniak, Security Officer at the Royal United Hospitals Bath. "Since I was young I have been used to being in a hospital environment as some of relatives worked in a hospital back in Poland. I used to visit them all the time so I think that's what made me get involved in some sort of caring background. "In 2008 I moved over to England and started working in a few nursing homes. I then saw a role come up at the hospital and lucky enough I got the interview to become a cleaner. After a few years of understanding how the hospital works I found the perfect job for me - a security officer which I have been doing…
Heroes of the RUH – Cassie Jones
Meet Cassie Jones, Secretary in Radiology at the Royal United Hospitals Bath. "When I turned 25 I decided that I wanted to have more of a career and be proud of what I do. I wanted to work in Radiology and I really like working here as they are a lovely team and we have a great manager. I find the scanning and the science behind it really interesting, so that's why I'm here. I've been here for three years and I've never been in a role this long.  Whenever anyone emails in, like clinicians, other secretaries, we're always really quick to respond and help them. We often get feedback that we're really helpful, praising how efficient we are which is great.  When we were in lockdown it was quite lonely because I was living on my own. When…
Heroes of the RUH – Mark Beresford
Meet Mark Beresford, Consultant Clinical Lead for Oncology at the Royal United Hospitals Bath. "I specialise in the treatment of breast, urological and brain cancers. I've been working at the RUH for nearly 10 years, I joined within a month of our twins being born, so I remember the time well. What I love about my job is having interaction with our patients. I think it is really important that we get to know them well because sometimes we'll see them for many years so it's nice to build up a rapport. Lockdown has been tough on all of us and I still worry that we could lose a lot of staff isolating because of the virus but so far it's…
Heroes of the RUH – Luke Davy
Meet Luke Davy, Specialist Diagnostic Radiographer at the Royal United Hospitals Bath. "I guess I owe it to my mum for what I do. When I finished my A levels I had no idea what I wanted to do with my life but needed to get a job. My mum who is also a radiographer suggested I join the bank at Frenchay and work as a radiology porter. Before this I had shown very little interest in what my mum did at work. I soon found that I really enjoyed working in a hospital. Working in a big team of porters, radiographers, RDA's and radiologists was good fun. Every day was different and the people I worked with were all great people. It was during this time that…
Heroes of the RUH – Tasha Miles
Meet Tasha Miles, Health Care Assistant on Pierce Ward at the Royal United Hospitals Bath. "For the last two and a half years, I've worked on Pierce Ward as a Health Care Assistant. I have always wanted to work in an environment where I am caring for people. My best friend, who works on the Cardiac Ward, inspired me to work for the NHS. Hearing about what she was doing, how happy it made her and how rewarding it was motivated me to apply for the healthcare assistant role. COVID-19 has affected many things. I find it hard not being able to have that same contact with patients. However, I always try and go out of my way to be there…
Heroes of the RUH – Jaspal Phull
Meet Jaspal Phull, Consultant Urological Surgeon at the Royal United Hospitals Bath. "I've always wanted to work in healthcare and I think I always wanted to be a surgeon from a young age. I had a number of influences around me, including many of my family who are also working for the NHS. "It's hard to underplay the influence that my parents have had on me. My dad is a doctor, he's retired but returned to work and my mum is a really an inspirational person. She has been telling me all of my life to make everyone around you feel special. It's really dawned on me more than ever during this pandemic that actually it's good to take a bit…
Heroes of the RUH – Grace Mugagga
"I've been qualified as a registered nurse for nine months and this is my first role as a nurse. I've always wanted to do nursing, I just didn't know what type so I'm so pleased that I have found my place in Critical Care. "I studied at the University of the West of England (UWE) and did a seven week placement at the RUH in the Critical Care department. I had two mentors and they were very inspiring. I saw how they gave excellent care to the patients and I went home feeling that I had given it everything during those days. "It was because of one of my mentors that I wanted to come back and work in this team. I saw how my mentor Jaz cared for her patients.…
Heroes of the RUH – Maria Brinkworth
Meet Maria, a mum of two teenage boys who works as one of the most fundamental cogs to the smooth running of the hospital - a full time cleaner on Haygarth ward. "Every day is a challenge, working as a cleaner at the RUH, Haygarth is a very busy ward and no two days are the same but that is what I like about it. I take each day as it comes and go with the flow." "It has been hard at work since the start of the pandemic. The job has got more time consuming. At breakfast time, there always needs to be two of us to avoid cross contamination. We are washing our hands constantly, wearing gloves, changing…
Heroes of the RUH – Baz Harding-Clark
"My work is really varied because I have a joint role. As well as being an Orthopaedic Practitioner, I work in ED as a Senior Healthcare Assistant. "On a usual day I came in at 7.30am. I then become the flow co-ordinator, a role that makes sure that the waiting room is safe and everyone is being seen in the right order. I will be asked to do complex casting, or, if there are patients that need manipulating into a plaster, I will be called in to assist the doctor. We mostly use splints and boots, so we don't do much plastering any more. "On the flip side I could be taking someone's bloods, performing observations or be doing an…
Heroes of the RUH – Niki Hartley
Niki likens herself to a cat with nine lives that has used up five of them, having been caught up in five disasters or near misses including: ● Hurricane Katrina ● Hurricane Ivan ● A tornado ● An earthquake ● A crash landing at Heathrow where she had to use a shute to escape the plane. Having survived these and having worked through the first wave of the COVID pandemic, Niki says she feels strong and shares her experiences as a nurse: "I joined the Medical Records team at the RUH when I was 19. I always wanted to be a nurse, but I knew it was more a vocation, not just a job, so I decided to get a…
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Your ticket for the: Heroes of the RUH

redpajama_set_name: RedPajamaCommonCrawl


How do I use the bulk product import tool?
From the "Inventory" >> "Import Cataglog" section of the administration control panel of your store it is possible to import your product catalog from a CSV file of any format. CubeCart will provide a prompt for you to select a CSV file from your local computer. After upload you can choose with a dropdown menu to select which field you want to import it against.
Below is a table of the possible fields identifiers with notes and example data. If your CSV has matching column headers to those in the table below CubeCart will automatically match up the columns to the fields. If these are not found you can manually match them up.
image Main Image Text Document root relative path from the images/source folder. Before CSV import all images much have been uploaded to this folder and the image database updated using the "Update File List" button in the images filemanager section of your admin control panel. It is possible to comma seperate multiple images.
cat_id Master Category ID Number/Text Category id of an existing category. From 5.2.14 this can be comma seperated for multiple categories. This can also be a text value. If the category name is not found it will be created.


The car with the ripe derriere was a rather ostentatious way of getting into the minds of the buying public and you get the feeling that Renault is slightly embarrassed by it. However, it will never shy away from pushing its design language to a new level given how staid in its styling that the Golf will always remain. The Megane has always been a pretty car with the voluptuous back end, pointed frontage and sleek body, which helps it stand out in an impressively capable bunch.
Interior quality has always been first rate with a Megane across its lifecycle. The French car maker's relentless strive for refinement has worked wonders as it goes beyond anything in class. The highly-desirable finish of materials is intertwined with a good driving position and excellent visibility. Space is at a premium in the back, but the perfectly-shaped and cavernous boot boasts added practicality. The level of technology is again bordering on premium standards with excellent connectivity and driver assists.
The Renault badge does tend to conjure ideals of a great driving vehicle, but their vehicles don't always deliver. The Megane is not sporty by any means; however it does deliver a precise drive that inspires comfort and confidence on all road types. It highlights just how happy Renault is with Megane's chassis that it has rarely changed over its longevity and clearly there is something to be said for stability in engineering.
The Megane does not pull up any trees in terms of performance, but it remains a perky, fun and reliable car to drive. Its ability to offer a frugal fuel consumption and decent economy ensures that the finance available on a Renault Megane at Carbase is not the only way to save money. Renault has tweaked its engines' performance and economy over time to stay on an even keel, which guarantees a driver peace of mind buying any Megane regardless of age.


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League of Legends allows players to match up in teams so they can complete their purpose – destroy the enemy Nexus. Get involved in LoL esports betting tournaments to be in with a chance of some big wins!
Best LOL Betting Brands 2020
League of Legends is probably the most popular MOBA (Multiplayer Online Battle Arena) game at the moment. While Dota 2 still has an enormous fan base, LoL seems to have the edge in the battle between the two.
An inspiration from the Warcraft III mod – Defense of the Ancients (DOTA itself) – League of Legends' creator Riot Games took on the help of Steve Feak, an experienced MOBA developer, and he assisted them with designing and polishing the game. Launched in 2009, the game has drawn much attention from players and fans all over the world.
At its core, LoL betting is a 5×5 matchup with the sole purpose of destroying the enemy Nexus before they manage to break yours. There are three paths that connect the two bases – Bot, Mid, and Top lane. Each lane packs the following features:
Minions spawn from the Nexus at frequent intervals to assist us in attacking enemy minions, players, structures, and the Nexus at the end. Killing a minion here is called "last hitting" and grants us gold based on the minion type. This gold is later used to buy items while the experience from farming (last hitting minions) lets us gain levels and unlock more powerful abilities.
The turrets in the game are defensive towers which strike the first enemy in range, be it a minion or a champion. Turret damage is static for minions but it stacks when it comes to champions – each next consecutive hit deals more damage.
Inhibitors are like smaller nexuses – they don't spawn minions but they grant the opponent Super Minions if they manage to break them. And those big boys can help us immensely in winning the game.
In between all lanes, we have the Jungle. It is a place filled with different mobs (monsters) – that are neutral and can be taken by both sides. The Jungle also grants gold and experience, as well as temporary buffs – Blue Buff for mana/spirit regeneration and cooldown reduction and Red Buff – granting slow effects on auto-attacks and Hit Points regeneration.
Each of the players gets to control a champion of their choice. Each champion has special abilities and they differ in types of damage, amount of damage, endurance levels, and more. Depending on the champion's kit, each character can be used in varying roles:
Tanks – melee characters capable of taking more damage before dying than Marksmen. Their purpose is to protect the damage dealers of the team so the latter can kill as many enemy players as possible – killing every enemy character is ideal and it results in an Ace.
Fighters/Bruisers – these players have less survivability than tanks but they can still endure some serious crushing. They deal more damage than tanks and are exquisite duelists.
Assassins – the burst damage dealers of the group are called assassins. They are usually stealthier but extremely easy to kill if locked down with CC (Crowd Control – Stuns, Snares, Roots, Suppresses, Sleeps).
Supports – these helping heroes are on the field mainly to buff their allies and make sure to protect them from harm. However, in recent seasons in LoL, we can see some AP (Ability Power/Mages) supports being on the top of the Damage Dealt list at the end of each game.
Carries – being APC (Ability Power Carry/Mages) and ADC (Attack Damage Carry/Marksmen). These are the damage core of each team. Their role is to dish out as much damage as possible during a fight. Even if they die eventually, they will still have made the needed impact to help their fellow champions win the fight/game. ADCs rely on their basic attacks for their main damage source while APCs use magic spells to try one-shotting the opponents.
These are only the basics. Esports betting opens up a lot more possibilities than we have ever expected to have at our disposal. Positioning, items, objectives – Dragons/Baron Nashor, Elder Dragon, jungle invasions, character rotation, designated fight areas, and much more. League of Legends isn't complex when it comes to casual play but going for it at the top-ranks will require definite skill and experience. The mechanics of this MOBA are unique, as players all over the globe come up with different builds (item purchases) for each champion on a daily basis.
Ultimately, the ideal goal is to win fights (preferably with an Ace), and then take objectives – be it Infernal Dragons, Baron Nashor, the Elder Dragon, or towers and inhibitors, every downtime on enemy players lets us expand our lead in the game. There are hundreds of amazing strategies in League of Legends, and we just need to explore each one of them to be able to play and bet on the game competitively – and this will come with time and experience.
As an esports enthusiast, there are two main ways to win real money from League of Legends. The first one is by becoming incredibly proficient at the game and joining an esports team – you will take part in tournaments to try and grant your team the win, and therefore the prize pool, at any event. While this is a dreamy option, most of us aren't suited to become professional fantasy sports players. It takes great dedication, quick motor skills, logical thinking and an overall rich knowledge of the chosen game.
For all others, there is esports betting. Most eligible betting sites nowadays offer fantasy sports betting. While LoL can accept your bets in many different platforms, we consider Unibet Esports, Paddy Power Esports, Mr Green Esports, Betway Esports, Pinnacle, GG.bet, Thunderpick, or Bet365 Esports to be the best places for esports enthusiasts.
Once we get started with any of those sites, we will see that esports wagers aren't that different from ordinary sports bets. We can try betting for the Outright winners of a tournament, or we can stick to the Single Match options. There is also a How many matches will a team endure bet, first slain Dragon, first Nashor to kill, First Blood, Most kills in the team/game, best KDA, gold at X minute, handicapped bets for Best of 3 and Best of 5 matches, next round qualifiers, and much more.
Daily, the MOBA title welcomes over 7.5 million competitive players in peak hours – this means that tens of millions of players are engaging with the game on a monthly basis. With millions also just watching the game via different streaming sites, we can't possibly estimate the total fans involved in League of Legends each year. We only know that the game's fan base is constantly expanding, and we wouldn't miss a chance to be a part of it!
League of Legends betting is only similar to one other game in existence – Dota. Yes, there are other MOBAs which can argue a resemblance with LoL but even Dota/Dota 2 are very different from it. The title was inspired by the Warcraft Mod but this doesn't mean it hasn't come a long way from then. It packs a unique set of HD visuals and sound effects. It can be played on both laptop and PC, with a mobile version of the game being released recently (although the name is different – Mobile Legends). It doesn't come as a surprise to us that the game is changing non-stop, becoming more engaging, evolving into new playstyles and strategies, and forming an all-around vision of how the modern MOBA must look like.
LoL Betting Rules
The rules, if we can call them that, in LoL are pretty simple:
Join a queue – Blind Pick, Draft Pick, or Ranked – Solo/Duo or Flex
Show your team which champion you intend to play according to your assigned role
Ban a single champion – no team can play it once it's banned
Lock in your chosen champion and arrange Runes/Summoner Spells
When the game starts, go to the lane matching your champion role and continue on to overcome your opponents
Destroy towers until your reach the inhibitors. Repeat the exercise
Destroy the enemy Nexus
Win the game
League of Legends shines with its features and tournaments whether we have played/watched the game or not. While the first World Championship in LoL was only followed by a handful of people, the game has grown to become one of the most watched titles in the last couple of years. In 2015, the NA Championship was held in Madison Square Garden, for instance. Of course, Riot hosts the most enormous League of Legends tournaments, with every continent having a series of qualifiers before going on the Big Stage to match their skills with the rest of the LoL gaming world.
Each year of playing League of Legends is divided into Seasons. Usually starting in November, the new season goes on for one year, followed by a brief period of Pre-season play where players get to try new strategies before the real deal starts. They can also explore new items, runes, champions, and enhancers in the game. The prize pool of the World Championship started at $99,500 with the 2018 pool being $2,250,000.


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Intel Presents Custom Bennett Awards for Education Program
For the 11th straight year, Intel Corporation used custom recognition awards created by Bennett Awards for their prestigious "Intel Schools of Distinction" award program. The Intel Schools of Distinction Awards recognize K-12 schools that have some of the most successful educational programs in the United States. Schools receiving these custom awards provide a rich, rigorous science or mathematics curriculum by incorporating hand-on investigative experiences that prepare students for future jobs.
18 schools were selected as finalists for these achievement awards, chosen from 176 applications across 35 different states. Three schools at each K-12 level – elementary, middle, and high school – were named as finalists in both a math and a science category. Each of these schools received a cash grant of $5,000 from the Intel Foundation, along with a trip to the recognition awards presentation held in Washington, DC. From this pool of 18 schools, six schools were selected as Intel Schools of Distinction. Each of these winning schools won an estimated $75,000 in a combination of cash grants and an award package that included curriculum materials, professional development resources, hardware, software, and a custom corporate award created by Bennett Awards.
In addition, one of these schools, Ossining High School, from Ossining, New York, received the Star Innovator Award, which brings an additional $15,000 from the Intel Foundation along with other prizes totaling $100,000.
The unique custom award design created for these achievement awards is based on a three-dimensional sculpture of the Intel Schools of Distinction program logo. These sculpture awards were mounted on a black marble base with a personalized engraved plate of the program name, award category, and school name. More details on the overall Intel Schools of Distinction program can be found at "Intel Schools of Distinction Program".
Newer PostParker, Thurman, Watson Among Bennett Awards Recipients
Older PostDan Rather Receives Custom Bennett Recognition Award


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Gasly "very happy" to stay at AlphaTauri
AlphaTauri confirmed that Pierre Gasly will stay with the team for the 2022 season. The Frenchman said he is "very happy" to lead the team for another year.
Gasly also admitted that he is excited to lead the team in 2022 since he is intrigued by the new regulations changes.
Gasly said that he felt disappointed to not have the chance to go back to Red Bull. However, he is finding stability inside of AlphaTauri and that is important for him as he enters the third season with the team.
"I am very happy to be moving forward with Scuderia AlphaTauri for another season in Formula 1, especially after seeing the progress that we've made as a team since I first joined in 2017," Gasly said.
"Seeing the performance we've shown so far this season, I think there are great things to achieve for the rest of this season and next year, especially with the upcoming changes to the championship in 2022."
"I'm very excited to see what we can accomplish in the new era of F1 and to keep working with the team as best as I can to bring us forward in the team standings.
"This year has been very successful so far and I believe we can work well together to do even better in 2022."
Franz Tost also spent some words on Pierre, saying that his experience has helped the team a lot.
"Pierre's development in the years has been impressive and in his time with us, he managed to make it to all three steps of the podium," Tost said.
"Starting with the second place in Brazil in 2019, he then won our home Grand Prix the following year in Monza, and this year he has already achieved a podium with a third place in Baku.
"I am confident there's more to come and this is why we are excited to have him with us for another season."
McLaren want to wait VW Group's F1 decision


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Q: How to hide a sub view in one of the child views in Recyclerview when clicked outside of the view or anywhere else on screen? I'm working on an android application where I have implemented a Recyclerview with few views grouped in each child.(Please view the images linked here),
RecyclerviewItems. When clicked on the 'More options' icon which is on the rightmost corner, it will make 'actions' layout visible which was invisible. ActionItemsVisibleWhenMoreOptionsIsClicked. What I want to know is, how to make the 'actions' layout invisible again when user touches/clicks outside of that layout. It may be a click on other item in the Recyclerview or may be a click on outside the Recyclerview.
Below is my layout xml of the Child schema.
<RelativeLayout xmlns:android="http://schemas.android.com/apk/res/android"
android:layout_width="match_parent"
android:layout_height="wrap_content"
android:orientation="vertical">

<LinearLayout
    android:layout_width="match_parent"
    android:layout_height="wrap_content"
    android:background="@color/pure_white"
    android:orientation="vertical">

    <FrameLayout
        android:layout_width="wrap_content"
        android:layout_height="wrap_content">

        <LinearLayout
            android:id="@+id/task_detail_layout"
            android:layout_width="match_parent"
            android:layout_height="70dp"
            android:orientation="horizontal"
            android:weightSum="5">

            <View
                android:id="@+id/priority_view"
                android:layout_width="0dp"
                android:layout_height="match_parent"
                android:layout_weight="0.15"
                android:background="@color/high" />

            <TextView
                android:id="@+id/task_description"
                android:layout_width="0dp"
                android:layout_height="wrap_content"
                android:layout_weight="4.35"
                android:background="@color/pure_white"
                android:hint="@string/task_description_dummy"
                android:padding="10dp"
                android:layout_gravity="center"
                android:textSize="16sp" />

        </LinearLayout>

        <LinearLayout
            android:layout_width="wrap_content"
            android:layout_height="match_parent"
            android:layout_gravity="center_vertical|end"
            android:paddingStart="20dp">

            <LinearLayout
                android:id="@+id/actions"
                android:layout_width="wrap_content"
                android:layout_height="match_parent"
                android:background="@color/pure_white"
                android:orientation="horizontal"
                android:paddingStart="20dp"
                android:visibility="gone">

                <ImageView
                    android:id="@+id/done_task"
                    android:layout_width="30dp"
                    android:layout_height="30dp"
                    android:layout_gravity="center"
                    android:background="?android:attr/selectableItemBackgroundBorderless"
                    android:src="@drawable/ic_done_task" />

                <ImageView
                    android:id="@+id/edit_task"
                    android:layout_width="30dp"
                    android:layout_height="30dp"
                    android:layout_gravity="center"
                    android:layout_marginStart="8dp"
                    android:background="?android:attr/selectableItemBackgroundBorderless"
                    android:src="@drawable/ic_edit_task" />

                <ImageView
                    android:id="@+id/delete_task"
                    android:layout_width="30dp"
                    android:layout_height="30dp"
                    android:layout_gravity="center"
                    android:layout_marginStart="8dp"
                    android:background="?android:attr/selectableItemBackgroundBorderless"
                    android:src="@drawable/ic_delete_task" />

                <ImageView
                    android:id="@+id/empty_view"
                    android:layout_width="30dp"
                    android:layout_height="30dp"
                    android:layout_gravity="center"
                    android:layout_marginStart="8dp"/>

            </LinearLayout>
        </LinearLayout>

        <ImageView
            android:id="@+id/more_options"
            android:layout_width="30dp"
            android:layout_height="match_parent"
            android:layout_gravity="center_vertical|end"
            android:backgroundTint="@color/pure_white"
            android:background="?android:attr/selectableItemBackground"
            android:src="@drawable/ic_more_options" />
    </FrameLayout>

    <View
        android:id="@+id/horizontal_line"
        android:layout_width="match_parent"
        android:layout_height="1dp"
        android:background="@color/light_gray" />

</LinearLayout>

Below is my Adapter
public class TaskAdapter extends RecyclerView.Adapter<TaskAdapter.MyViewHolder> {

private List<Task> tasks;
private Context context;

static class MyViewHolder extends RecyclerView.ViewHolder {

    LinearLayout taskDetailLayout;
    View priorityView;
    TextView taskDescriptionView;
    ImageView moreOptions;
    LinearLayout actions;
    ImageView markTaskCompleted;
    ImageView editTask;
    ImageView deleteTask;

    MyViewHolder(View view) {
        super(view);
        taskDetailLayout = view.findViewById(R.id.task_detail_layout);
        priorityView = view.findViewById(R.id.priority_view);
        taskDescriptionView = view.findViewById(R.id.task_description);
        moreOptions = view.findViewById(R.id.more_options);
        actions = view.findViewById(R.id.actions);
        markTaskCompleted = view.findViewById(R.id.done_task);
        editTask = view.findViewById(R.id.edit_task);
        deleteTask = view.findViewById(R.id.delete_task);
    }

}

public TaskAdapter(List<Task> items, Context context) {
    this.tasks = items;
    this.context = context;
    setHasStableIds(true);
}

public void refreshTaskList(List<Task> tasks) {
    this.tasks = tasks;
    notifyDataSetChanged();
}

@NonNull
@Override
public TaskAdapter.MyViewHolder onCreateViewHolder(@NonNull ViewGroup parent, int viewType) {
    View itemView = LayoutInflater.from(parent.getContext())
            .inflate(R.layout.task_schema, parent, false);
    return new TaskAdapter.MyViewHolder(itemView);
}

@Override
public long getItemId(int position) {
    return position;
}

@Override
public int getItemViewType(int position) {
    return position;
}

@Override
public void onBindViewHolder(@NonNull MyViewHolder holder, final int position) {
    Task currentTask = tasks.get(position);

    if (null != currentTask) {
        String taskDescription = currentTask.getDescription();
        String priority = currentTask.getPriority();
        boolean isTaskCompleted = currentTask.isTaskCompleted();
        int priorityColor = PRIORITY_LOW.equalsIgnoreCase(priority) ? context.getResources().getColor(R.color.low) :
                (PRIORITY_MEDIUM.equalsIgnoreCase(priority) ? context.getResources().getColor(R.color.medium) :
                        context.getResources().getColor(R.color.high));

        holder.taskDescriptionView.setText(taskDescription);
        holder.priorityView.setBackgroundColor(priorityColor);

        // When user clicks 'More Options' icon show the action icons
        holder.moreOptions.setOnClickListener(v -> {
            holder.actions.setVisibility(View.VISIBLE);
            holder.taskDetailLayout.setAlpha(0.7F);
            holder.taskDescriptionView.setAlpha(0.7F);
            holder.taskDetailLayout.setBackgroundColor(context.getResources().getColor(R.color.dim_description_color));
            holder.taskDescriptionView.setBackgroundColor(context.getResources().getColor(R.color.dim_description_color));
            Animation animation = AnimationUtils.loadAnimation(context, R.anim.right_to_left_anim);
            holder.actions.startAnimation(animation);
        });

        // Mark Task related logic
        // If task is already completed, show done_mark icon and hide edit icon
        if (isTaskCompleted) {
            holder.markTaskCompleted.setOnClickListener(null);
            holder.markTaskCompleted.setImageDrawable(context.getResources().getDrawable(R.drawable.ic_done_mark));
            holder.editTask.setVisibility(View.GONE);
        } else {
            // When user clicks 'Mark Done' icon show the popup
            holder.markTaskCompleted.setOnClickListener(v -> {
                new AlertDialog.Builder(context)
                        .setTitle("Mark Completed")
                        .setMessage("Nice, Have you completed the task?")
                        .setNegativeButton("No", null)
                        .setPositiveButton("Yes", (arg0, arg1) -> {
                            TaskHelper.markTaskCompleted(context, currentTask.getId());
                            holder.markTaskCompleted.setOnClickListener(null);
                            holder.markTaskCompleted.setImageDrawable(context.getResources().getDrawable(R.drawable.ic_done_mark));
                            holder.editTask.setVisibility(View.GONE);
                        }).create().show();
                ;
            });
        }

        // Delete task related logic
        // When user clicks 'Delete task' icon
        holder.deleteTask.setOnClickListener(v -> {
            new AlertDialog.Builder(context)
                    .setTitle("Delete task")
                    .setMessage("Are you sure want to delete the task?")
                    .setNegativeButton("No", null)
                    .setPositiveButton("Yes", (arg0, arg1) -> {
                        new HomeScreenActivity().deleteTask(context, currentTask.getId());
                        holder.actions.setVisibility(View.VISIBLE);
                    }).create().show();
        });

        // Edit task related logic
        holder.editTask.setOnClickListener(v -> {
            Intent editIntent = new Intent(context, AddNewTaskActivity.class);
            editIntent.putExtra(TASK_ID, currentTask.getId());
            context.startActivity(editIntent);
        });

    }

}

@Override
public int getItemCount() {
    return tasks.size();
}

}
I need the logic/functionality which can be implemented in Adapter or in an Activity.

A: In terms of knowing whether or not to hide the options menu, you could add a flag that keeps track of whether a ViewHolder is 'showing' its options or not. This would at least give you a simple way to hide the menu again if the user taps the 'More options' icon.
In terms of knowing when the user clicked outside of the view... this is more complicated. Since a RecyclerView is a ViewGroup, inside your Activity, you could intercept your RecyclerView's touch events using the onInterceptTouchEvent method.
Depending on your layout, you might need to intercept this by other views too, or even create a large dummy view over the entire screen to handle this..

redpajama_set_name: RedPajamaStackExchange


Aguanomics: So what now, America?
I was going to call this post "I told you so, America," but I want to change people's perspectives and motivate action more than be right.
First of all, let's all agree that the flood damages to Houston were worse due to poor planning that paved wetlands and allowed the city to sprawl into flood plains.
Fourth, people and cities around the world are going to experience greater damages as climate change (emphasis on change) raises sea levels, redirects ocean currents and increases storm strength. Greater threats to weaker populations (Bangladesh just flooded) will result in economic loss, political instability, forced migration and many other impacts that will spill over to countries that are not immediately affected by climate.
Build more absorption/storage capacity into systems to cope with flood -- or drought!
Bottom Line: Make sure that your city has plans -- and is taking actions -- to cope with living in a climate-changed world. You can do that by pressuring politicians to plan for the long term and supporting spending that will realize those plans.
* We published Volume 1 last year. The deadline to submit new visions for Volume 2 is 15 September!
I agree with your 4 actions. They are about resilience to extreme weather, regardless of their cause, or whether they are getting worse. But, you need to be aware that if you build flood defences in one place, you push the problem to another, you don't remove it.
I hope you are aware that a graph of increasing 'disaster loss' is not an indicator of whether storms are getting worse. Its a measure of: increasing populations in risk zones, an increasing tendency to insure, and the impact of the land use changes you mentioned.
I hope you are also aware of the large uncertainties in predicting event return periods. The statement about '3x 500-yr storms' is much more likely an indicator of those uncertainties than a worsening of storms.
The most recent IPCC report finds minimal correlation between extreme weather events and global warming. If you read that section carefully, the only strong correlation is in 'more warm days and fewer cold days', but that's hardly 'extreme'. Also, low confidence in any correlation with tropical storms (= hurricanes).
I like much of what you write, but would be nice to see a bit more rigor in the science and less 'popular' alarmism.
I don't mind rigor BUT (so ignore what I just said ;), there's ZERO doubt that CC will lead to more variation (frequency and intensity) than we're used to (thus the problem with 1 in 500 years...), so I am not alarmist as much as "better get prepared..." as I think that the data (and correlations) are lagging but arriving "just as predicted."
Put differently, do you need data to know that drink and YOUR teen results in poor judgement, or do you follow a mental model that says the risk is there when thinking of how to avoid such outcomes?
Zero, as in mathematical certainty, yes. Every paper ever written about the greenhouse effect starts with the fact that adding more heat will result in more atmospheric mixing, which will "speed" up events, making them more variable.
I'm only an economist, but I know when it's a good idea to rely on scientists. That's now.
"in response to I agree with your 4 actions. They are about resilience to extreme weather, regardless of their cause, or whether they are getting worse. But, you need to be aware that if you build flood defences in one place, you push the problem to another, you don't remove it. I hope you are aware that a graph of increasing 'disaster loss' is not an indicator of whether storms are getting worse. Its a measure of: increasing populations in risk zones, an increasing tendency to insure, and the impact of the land use changes you mentioned. I hope you are also aware of the large uncertainties in predicting event return periods. The statement about '3x 500-yr storms' is much more likely an indicator of those uncertainties than a worsening of storms. The most recent IPCC report finds minimal correlation between extreme weather events and global warming. If you read that section carefully, the only strong correlation is in "more warm days and fewer cold days", but that's hardly "extreme"
By 10-5, Ties means "a chance of 1:100.000"


text:
Photo by Carlos Alberto Gómez Iñiguez on Unsplash
Massive expansion of the green list in latest UK travel update
In the latest UK travel update, the system has been made simpler, and the green list has seen a lot of new additions. This announcement comes with a backdrop of concern about costs for testing and quarantining.
From 4:00am on 8 August, a plethora of new countries were added to the UK travel green list: Austria, Germany, Latvia, Norway, Romania, Slovakia, and Slovenia. This means that the total number of green countries, from which all travellers can return without having to quarantine, has risen from 29 to 36. Travellers from these countries must take a pre-departure test and a PCR test on or before day two of their arrival back in the UK, and they are free from isolation if they test negative. However, only two of these countries – Latvia and Slovenia – currently allow non-vaccinated UK tourists in without quarantine.
In this latest update, the amber watchlist has been disbanded to make the system simpler – the four tiers are green, green watchlist (countries at risk of being downgraded to amber), amber and red
India, Bahrain, Qatar, and the UAE have all moved from red to amber, meaning travellers who are not double-jabbed must quarantine for ten days, with the potential for early release if they test negative on day five. France has moved from amber-plus to amber, meaning that arrivals will no longer need to quarantine if they are fully vaccinated. This move comes as the proportion of Beta variant cases has fallen. In this latest update, the amber watchlist has been disbanded to make the system simpler – the four tiers are green, green watchlist (countries at risk of being downgraded to amber), amber and red.
Georgia, Mexico, La Reunion, and Mayotte have all been downgraded from amber onto the red list. If a country is on the red list, you can only enter the UK if you are a UK/Irish national or a UK resident, and then you must stay at a quarantine hotel for ten days with no chance of early release. There was some speculation that Spain would be added to the red list due to the country's rise in Delta variant cases, but it has remained on amber for now – the Department for Transport is advising that every traveller uses a PCR test where possible.
Transport Secretary Grant Shapps said: "We are committed to opening up international travel safely, taking advantage of the gains we've made through our successful vaccination programme, helping connect families, friends, and businesses around the world. While we must continue to be cautious, today's changes reopen a range of different holiday destinations across the globe, which is good news for both the sector and the travelling public."
Health Secretary Sajid Javid said: "As we learn to live with this virus, we are continuing to take steps to safely reopen international travel based on the latest data and expert public health advice. The vaccines have already prevented around 60,000 deaths and 22 million infections in England, and, with over seven in 10 adults in the UK now double-jabbed, we are building a wall of defence against the disease. As well as moving more countries to the green list, today's announcement also demonstrates the need for continued caution. Further countries have been added to the red list to help protect the success of our vaccine rollout from the threat of new variants."
The travel list updates occur every three weeks, meaning we'll get another one in the final week of August
The travel list updates occur every three weeks, meaning we'll get another one in the final week of August. At the moment, the travel industry is concerned with the cost of Covid tests, which currently sit at £120-160 – there is a concern that the cost is pricing people out of travel. The government is looking at ways to reduce the price to £45 per test, based on prices quoted by some providers. It has also announced that the cost of a stay at a quarantine hotel is going up to £2,285 for a single adult from 12 August, to better reflect the costs involved.
British Airways boss Sean Doyle welcomed the news, but urged the government to go further, saying the UK's economic recovery "is reliant on a thriving travel sector, and right now we're lagging behind Europe, with our more stringent testing requirements and a red list significantly broader than our European peers". James Martin, director of policy at the British Chambers of Commerce, urged the government to "fundamentally simplify" the traffic light system to give businesses "confidence and clarity". He also called on the government to "step up efforts to drive down the cost of tests", as cost remained a "significant barrier to both business and leisure travellers".


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What are the effects of the bacterial DNA restriction-modification systems on cloning?
Restriction-Modification (R-M) systems in E. coli evolved to protect bacteria from invading foreign DNA such as bacteriophage genomes. These R-M systems can be split into two broad classes.
Those that protect bacterial DNA from restriction (degradation) by modification (methylation) of specific sequences that are recognized by the corresponding restriction enzymes of the R-M system.
Those that only cut DNA bearing foreign modifications. The host DNA is then protected from cleavage by the restriction enzymes of this system by virtue of it not being modified.
The first type include the classic R-M systems as exemplified by the type I and type II restriction and modification systems. Type II include the typical restriction enzymes used in molecular biology. However, for cloning of foreign DNA sequences in E. coli, the most important is the type I system encoded by the hsdR, hsdM and hsdS genes. The products of all three genes form a multimeric enzyme capable of cleaving or methylating a particular target sequence (5´-AAC[N6]GTGC-3´ in E. coli K12 strains) (1)(2). If the target sequence is hemimethylated (only one strand is methylated as occurs during DNA replication of the host chromosome), then the enzyme acts as a methylase thus protecting the sequence from cleavage. If the sequence is not methylated on any strand, then the enzyme acts as a restriction endonuclease and cuts the target sequence. Typically DNA from another organism will not be methylated at this target sequence and will be degraded when introduced into a strain that is wildtype for all three genes. As the hsdR gene is required only for endonuclease cleavage of the target sequence (hsdM and hsdS are necessary and sufficient for methylation of the target sequence), E. coli strains that are mutated for hsdR have the so-called restriction minus, modification plus phenotype (r–, m+). This means they can be used to clone foreign DNA that is not methylated at the target sequence. In fact, when such DNA is propagated in this genetic background, the target sequence becomes methylated, which then allows it to be grown in a strain that is wildtype for all three hsd genes. Examples of E. coli strains available from Promega with this phenotype (r–, m+) include JM109 (Glycerol Stock: Cat.# P9751; Competent Cells: Cat.# L1001 and L2001); glycerol stocks of: JM109(DE3) (Cat.# P9801)and LE392 (Cat.# K9981). Mutations in either the hsdM or hsdS genes result in a restriction-modification minus phenotype (r–, m–). DNA propagated in this genetic background is not subject to endonuclease cleavage but similarly is not methylated. Consequently, plasmid DNA isolated from such a strain cannot be introduced into a strain that is wildtype for hsdR, hsdM and hsdS (r+, m+) as it will be degraded. It first has to be passed through a restriction minus modification plus strain such as JM109 to protect it from cleavage. An example of where this can be an issue is the GeneEditor™ in vitro Site-Directed Mutagenesis System. The mismatch repair-deficient strain used in this system (BMH 71-18 mutS) is wildtype for hsdR, hsdM and hsdS genes and therefore will degrade any plasmid DNA that has been grown in a methylation minus strain of E. coli such as HB101. Plasmids grown in strains that are wildtype for methylation (such as JM109 and DH5α™) are protected from such degradation. Thus, before transforming a plasmid into a different strain of E. coli, it is important to consider the hsdR, hsdM and hsdS genotype of the strain that the plasmid was grown in as well as the genotype of the strain into which you plan to transform it.
The Dam (DNA adenine methyltransferase) and Dcm (DNA cytosine methyltransferase) modification systems methylate adenines and cytosines located within specific recognition sequences (5´-GATC-3´ for Dam and the second cytosine of 5´-CCA/TGG-3´ for Dcm) (3). The biological role of these modifications does not appear to be to protect bacterial chromosomal DNA from a corresponding restriction endonuclease within the bacterium (such as with the class I R-M systems). However, the effect of these modifications is to prevent certain restriction enzymes used in molecular biology from cutting their corresponding target sequence in plasmid DNAs. This can happen if the restriction enzyme recognition sequence encompasses the methylation sequence or overlaps the methylation sequence (the methylated adenine or cytosine usually residing within the restriction enzyme recognition sequence). For example, the restriction enzyme XbaI will not cut its recognition sequence (5´-TCTAGA-3´) when the last adenine is methylated. For obvious reasons this can be a problem if one is not able to cut a particular site. This can be overcome by transforming the plasmid into a strain that is mutated for dam, or dcm or both genes.
The second type of restriction-modification system consists of those that direct endonuclease cleavage to DNA targets that are methylated on certain sequences (2). In E. coli there are two methyl-cytosine restricting systems called McrA and McrBC. In addition, there is also a methylated adenine recognition and restriction system called Mrr. Neither of these systems cleaves DNA that has been methylated by the type I (encoded by the hsdRMS genes), Dcm or Dam systems. Both the McrA and McrBC systems restrict hemimethylated DNA as well as DNA methylated on both strands. DNA that has been methylated by the SssI methylase (methylates the cytosine of the CG dinucleotide) and the HpaII methylase (methylates the second cytosine of the sequence 5´-CCGG-3´) are restricted by the McrA system (4)(5). The McrBC system cleaves DNA methylated at the cytosines of the sequence (G/A)C (6). As mammalian DNA tends to be methylated at cytosines in CG sequences and plant DNA at cytosines in CNG sequences, it is recommended to use strains that are mutated for these systems to increase the recovery of genomic DNA propagated in E. coli during cloning experiments. The Mrr system cleaves DNA methylated at adenines and has also been reported to restrict DNA methylated at cytosines. However, there is no apparent consensus sequence for recognizing these methylated bases by this system. As with the McrA and McrB systems, strains that are mutated in the Mrr system should be considered when cloning DNA from other organisms as plants and mammals usually contain some degree of methylation that can be recognized by these systems.
Bacterial Strain JM109
Bacterial Strain JM109(DE3)
Bacterial Strain LE392
JM109 Competent Cells
E. coli Competent Cells Technical Bulletin
LabFact #16
More restriction enzyme is generally required to digest supercoiled DNA than linear DNA. If you linearize supercoiled DNA with one restriction enzyme, less of a second restriction enzyme is required for complete digestion.
Yuan, R. and Hamilton, D.L. (1984) DNA Methylation: Biochemistry and Biological Significance, Razin, A., Cedar, H., and Riggs, A.D., eds., Springer-Verlag, New York.
Redaschi, N. and Bickle, T.A. (1996) Escherichia coli and Salmonella: Cellular and Molecular Biology, Second Edition, Neidhardt, F.C., ed., ASM Press, Washington, D.C.
Marinus, M.G. (1996) Escherichia coli and Salmonella: Cellular and Molecular Biology, Second Edition, Neidhardt, F.C., ed., ASM Press, Washington, D.C.
Raleigh, E.A. and Wilson, G. (1986) Escherichia coli K-12 restricts DNA containing 5-methylcytosine. Proc. Natl. Acad. Sci. USA 83, 9070–4.
Kelleher, J.C. and Raleigh, E.A. (1991) A novel activity in Escherichia coli K-12 that directs restriction of DNA modified at CG dinucleotides. J. Bacteriol. 173, 5220–3.
Raleigh, E.A. (1992) Organization and function of the mcrBC genes of Escherichia coli K-12. Mol. Microbiol. 6, 1079–86.
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The Latest: Labor secretary defends Epstein plea deal
NEW YORK (AP) — The Latest on developments in the sex trafficking case against Jeffrey Epstein (all times local): 7:05 p.m. The former Palm Beach County state attorney is disputing Labor Secretary Alex Acosta's account of why he signed off on a secret sex trafficking plea deal involving now-jailed financier Jeffrey Epstein.
Labor Secretary Alex Acosta speaks during a media availability at the Department of Labor, Wednesday, July 10, 2019, in Washington.
Jeffrey Epstein, center, appears in court in West Palm Beach, Fla. The wealthy financier pleaded not guilty in federal court in New York on Monday, July 8, 2019, to sex trafficking charges following his arrest over the weekend. Epstein will have to remain behind bars until his bail hearing on July 15. (Uma Sanghvi/Palm Beach Post via AP, File)
Acosta insisted Wednesday that the deal in which Epstein pleaded guilty to lesser state charges was the toughest he could have gotten at the time. And he said prosecutors were working to avoid a more lenient arrangement that would have allowed Epstein to "walk free."
But Barry Krischer, who was in office at the time, says Acosta's recollection "is completely wrong." Krischer, a Democrat, said that the U.S. attorney's office's always had the ability to file its own federal charges and that a lengthy indictment was prepared but "abandoned after secret negotiations between Mr. Epstein's lawyers and Mr. Acosta."
Labor Secretary Alex Acosta says that when he was a federal prosecutor in Florida, his office acted appropriately when it came to the secret plea deal offered to hedge fund manager Jeffrey Epstein a decade ago in a molestation case.
Acosta was asked Wednesday at a news conference if he owed an apology to women who said Epstein molested them when they were underage.
Acosta says the prosecution didn't want to share with the victims that there were efforts to gain restitution for them from Epstein.
He says there was concern that if negotiations fell through, Epstein's counsel could use the prospect of restitution to question their credibility.
Acosta says, "In our heart we were trying to do the right thing for these victims."
Epstein has pleaded not guilty to new charges in New York.
Labor Secretary Alex Acosta says his role in a molestation case involving financier Jeffrey Epstein hasn't changed his relationship with President Donald Trump and White House chief of staff Mick Mulvaney.
He told reporters in a news conference Wednesday that his relationship with the president is "outstanding." He says he spoke with Mulvaney earlier Wednesday and has an excellent relationship with the chief of staff as well.
Acosta, a former federal prosecutor in south Florida, has been under scrutiny for his part in a secret 2008 plea deal that let Epstein avoid federal prosecution on charges that he molested teenage girls.
A senior administration official tells The Associated Press that Trump encouraged Acosta to hold a press conference laying out his thinking and role on the plea deal. The official spoke on condition of anonymity to discuss private talks.
Epstein has pleaded not guilty to new charges in New York City.
— Associated Press writer Zeke Miller
Labor Secretary Alex Acosta is defending his handling of the Jeffrey Epstein case, saying he tried to avoid a deal allowing the wealthy financier to "walk free."
Acosta is a former federal prosecutor in South Florida. He is being criticized for his part in a secret 2008 plea deal that let Epstein avoid federal prosecution on charges that he molested teenage girls.
Acosta said Wednesday that the case started as a state matter, not with his office. He says that the Palm Beach state attorney's office was "ready to let Epstein walk free. No jail time. Nothing."
Acosta says federal prosecutors found that to be unacceptable. He says prosecutors presented an ultimatum of pleading guilty to more serious charges that required jail time and restitution.
Epstein has pleaded not guilty to recent New York charges.
A woman who accuses Jeffrey Epstein of raping her when she was 15 has filed court papers in preparation for suing him.
Lawyers for 32-year-old Jennifer Araoz (uh-ROHS') filed the papers Wednesday in New York, seeking information from Epstein.
Messages were left with Epstein's attorneys seeking comment. Epstein pleaded not guilty Monday to federal sex trafficking charges that don't include Araoz's allegations, which weren't reported to authorities and were shared for the first time Wednesday on NBC's "Today" show.
The court papers say that starting when Araoz was 14, she would give him massages that would often lead to sex acts.
She says after months of massages, he forcibly raped her in 2002.
The Associated Press generally does not identify people who say they have been sexually assaulted unless they come forward publicly, as Araoz has done.
One of Jeffrey Epstein's accusers says he raped her at his New York home when she was 15.
Jennifer Araoz (Uh-ROHS') said Wednesday on NBC's "Today" show she hasn't spoken to authorities about her allegations against the wealthy financier because she feared retribution.
Like other victims, Araoz says she was told to undress and give Epstein massages that often led to groping and sex acts. She says he "forcefully raped" her when she was 15 despite her pleas asking him to stop.
Messages were left with Epstein's defense attorneys seeking comment about Araoz's claims.
Epstein has pleaded not guilty to sex trafficking charges. His lawyers said in court that the allegations in the indictment couldn't amount to statutory rape because there was no penetration.
Government and politics,
Legal proceedings
R. Alexander Acosta,
Jeffrey Epstein,
Donald Trump,
KUWTK
Prosecutors fear Epstein may influence witness, urge no bail
Women urge jail until trial for Epstein as judge weighs bail
Defense lawyers seek detention at home for Jeffrey Epstein
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It is no secret that I like to wander. When I was fifteen, I wrote in my journal that I wanted to see the world, write books, and BE HAPPY. I am rarely happier than when I'm out in the world, and I've just returned from a ten-day trip to New York City for a little ramble around BEA and also to see my son who lives there, then a whole week at a writer retreat in Montauk, on the very very eastern tip of Long Island.
I'd been a little tired before I left and not at all sure I wanted to go at all. The garden is finally in explosion mode, with aliums and poppies and roses budding and expanding, and I wanted to dig a lot more. The first flight was at 6 am, and I didn't want to get up at 3 to travel….
And yet. As we drove to the airport, I felt the familiar lift of my heart–setting out to go somewhere at dawn. By the time I was settled in my little European style hotel in Chelsea, the bliss had already settled in. I walked for miles in the city, up to a publishing party where I met some friends, ducking into a noodle bar for some light supper when it started to rain. After several visits to this hotel, I know the shops in the area and the place that has organic eggs for breakfast and that somehow comforts and delights me.
The next day, I walked down to the West Village to meet my son for brunch at Blossom, and along the way, I spied a tall beauty, smoking a cigarette. Everything about her struck me–the turban and her height and her young, young face, and the cigarette, which she was going to hide when I took her picture, but I liked it and asked if she'd mind if that was part of it.
We ate and walked on the mostly deserted beaches, brainstormed answers to story problems and business problems and life problems, shared stories of our lives, and filled the well. Our digs on a lake, after a rainy day. The night was so still and quiet and misty-soft that I was drawn outside and it gave me the gift of nourishment.
I was working on a new adult novel (I'm writing as Lark O'Neal in that arena, just so readers will know what they are getting) and have been world building for the next book for Barbara O'Neal. There are peaches and dogs and mystical things I am not at liberty to reveal (also it would spoil the surprise).
Back row, Anne Hearn, me, Tina Folsom, Bella Andre; second row, Christie Ridgway, Sara Ramsey, Barbara Freethy, & Grace Callaway. Good times, my friends!
We've been tussling over the title of my next book for Bantam, but I'm happy to say I now have both a title and a date! Look for THE ALL YOU CAN DREAM BUFFET in May 2014.
It's the story of four food bloggers who meet at a lavender farm and discover …well, you'll just have to wait and see. I will say that I did some of my favorite research ever for this book.
The Garden of Happy Endings is now available!
It seems like it's been a long wait for this novel about sisters, second chances, and a community garden, but it is finally here. Read more about it here: http://www.barbaraoneal.com/bookshelf/the-garden-of-happy-endings.
How to Bake a Perfect Life a RITA finalist!
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