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News Business Crime & Financial Services	20th Jun 2019
Last Orders! The Alcohol Wholesalers Registration Scheme and Trading Pending Appeal
Yesterday the Supreme Court ended a debate that has seen dozens of stays imposed by the First-tier Tribunal (Tax Chamber) ("FTT") and a series of cases before the Administrative Court.
Lady Black (with whom Lord Reed, Lord Sumption and Lord Briggs agreed) gave the judgment in OWD Ltd trading as Birmingham Cash and Carry (In Liquidation) and Anor -v- HMRC [2019] UKSC 30 answering three questions:
What powers do HMRC have under section 88C of the Alcoholic Liquor Duties Act 1979 ("ALDA") to permit trading pending the determination of an appeal to the FTT?
Can HMRC give temporary approval pending appeal under section 9 of the Commissioners for Revenue and Customs Act 2005 ("CRCA")?
If HMRC either do not have the power to permit trading pending the determination of an appeal to the FTT, or have power but decline to exercise it, what interim relief, if any, can the High Court grant to ensure that any appeal to the FTT is not thwarted by the wholesaler going out of business whilst awaiting the determination?
The background to this dispute is as follows:
HMRC introduced a scheme whereby wholesalers supplying duty-paid alcohol had to be approved, the test being a trader needed to be considered "Fit and Proper" by HMRC. This approvals process was considered necessary to combat a fraud in the alcohol supply business sector.
If a wholesaler was considered "Fit and Proper" approval would be given to them, and the wholesaler's name entered onto an HMRC register. This register could then be checked by other wholesalers to ensure bona fides prior to engaging in business.
The Appellant wholesalers in this case were denied the approval on the basis that they were not considered 'fit and proper'.
They each sought an injunction requiring them to be registered whilst their appeals to the FTT were determined.
These were refused, but it was suggested by the Court of Appeal that there was power within s88C of ALDA to provide temporary registration.
Question 1 – Section 88C Powers
Lady Black summarised HMRC's argument as follows:
"36. It is necessary to appreciate exactly how HMRC put their criticism of the Court of Appeal. The following passage from their written case goes to the heart of the argument:
"It is therefore submitted that HMRC could not properly conclude someone was not fit and proper 'to carry on the controlled activity' (even on conditions which include the power to approve for a limited time only); yet then separately conclude in response to a request that the same business and leadership might be fit and proper to carry on the controlled activity pending appeal to the FTT against the first finding …" (Emphasis in the original)
From this, it is clear that HMRC's argument is addressed to a situation in which they have already concluded that someone is not fit and proper even for a limited period, and whatever conditions might be imposed. In their submission, the introduction of an extraneous factor which has nothing to do with fitness and propriety (ie: the fact that an appeal is pending) cannot alter this assessment of fitness."
"38. If HMRC were advancing the "thesis" there set out, it would be an untenable one, in my view. But as I have said, they are not doing so. They are not insisting that absolute fitness and propriety is required in all cases, but addressing the situation where, as here, they have concluded that no conditions or limitations will enable them to be satisfied that the person is fit and proper. … On the facts of these appeals, HMRC had nevertheless concluded that the wholesalers were not fit and proper. I would accept their argument that in those circumstances there is no power to grant temporary approval pending appeal. If the person is not fit and proper for even a limited period of time, that holds good whatever purpose the time limited approval would be designed to achieve. If considerations of hardship and the impact that maintaining the decision would have on the efficacy of the appeal were relevant to HMRC's decision, it might be different. But I am satisfied that the Court of Appeal was right to conclude that such considerations are not to the point. Section 88C operates through the medium of HMRC being "satisfied that the person is a fit and proper person to carry on the activity", and the impact upon the person, or his business, of a refusal of approval is not material to that evaluation."
Question 2 – Temporary approval pursuant to s9 of CRCA
Having found that there was no power within s88C of ALDA to grant temporary approval to a trader whilst its appeal worked its way through the FTT, the Court turned to whether there was power under s9
Lady Black summarised s9 of the CRCA at paragraph 45 as follows:
"45. Section 9 concerns ancillary powers which are necessary or expedient in connection with the Commissioners' exercise of their functions, or incidental or conducive to that exercise, not ancillary powers which undermine or contradict those functions. I do not accept that recourse can be had to it to provide an alternative route to time limited approval, supplementing section 88C in the way that the wholesalers suggest. I say that not only because of the terms of section 88C itself, which permit authorisation only under that section ("approval given by the Commissioners under this section"), but also because of the attributes of the whole scheme of which section 88C forms part. Rather than assisting the Commissioners' exercise of their functions under the scheme, such a use would, in my view, undermine the scheme."
The Court held that where HMRC have concluded that a trader is not "Fit and Proper" it could hardly then go on to find that it would be necessary or expedient to exercise an ancillary functions power to permit something that the legislation expressly prevents:
"… it can similarly be said here that section 9 should not be construed as conferring on HMRC a power to grant temporary approval pending appeal which Parliament could have conferred through Part 6A or the FA 1994, but did not. That temporary approval pending appeal is not part of the scheme is perhaps underlined also by the fact that express provision was made in section 54(12) of the Finance Act 2015 for the time from which the prohibition on trading in section 88C was to apply, namely when the wholesaler's application to HMRC was "disposed of" (i.e. by section 54(13), has been determined by HMRC, withdrawn, abandoned, or otherwise ceases to have effect), rather than from the conclusion of any appeal against the decision on the application."
Question 3 – Injunctive relief in the High Court
The Supreme Court was troubled by the submissions on this issue by both the taxpayer and HMRC. It decided in light of the agreed position that it should not give a "definitive pronouncement" on the issue. The concern appears to have been founded in the principle that a person cannot be injuncted to do something that is not within their power to do.
The Supreme Court considered the decision of CC&C Ltd -v- Revenue and Customs Commissioners [2015] 1 WLR 4023. In that case Underhill LJ found that injunctive relief could be provided to a trader, in similar circumstances to those in the appeal, but only in extremely limited circumstances (i.e. where HMRC had acted "capriciously, outrageously or in bad faith").
The difficulty that the Supreme Court wrestled with was the question of what power the High Court might have to issue a mandatory injunction to compel HMRC to do something that it had no power to do – because it was satisfied that a trader was not "Fit and Proper" to hold the approval.
Similarly concerned with this issue was Lord Hughes who gave a separate judgment with which Lord Sumption agreed. It was Lord Hughes' view that there was a potential incompatibility with the ECHR; if a trader could not obtain injunctive relief and there was no power for interim or temporary registration pending an appeal, it may result in a company with a good case on appeal being put out of business. He suggested that this might require urgent consideration by Parliament.
Those whose cases were stayed pending this decision are likely to register dismay. They have effectively been told that a scheme has been introduced for which there is no safety valve in case HMRC get it wrong; a trader's business may be ruined simply because a decision, which is not accepted and has been challenged, cannot be brought quickly enough before the FTT.
The decision will have a dramatic impact on all those cases stayed before the Tribunal. It is at least arguable that the injunctions granted to all of them whilst the Supreme Court decided this case have been given on an unlawful basis. If that is right, HMRC will have to give serious consideration to immediately applying to set them aside so as not to be seen to be permitting traders to retain an approval via an unlawful injunction.
However, this will have a serious impact on the FTT's order of business. If injunctions cannot be granted, and there is no ability to grant a temporary approval, the only presently available answer will be to seek expedition from the FTT. Quite how the busy Tribunals service will cope with a wave of requests from traders for expedited hearings remains to be seen.
The Supreme Court suggested that the answer lay with the legislature, who may need to act quickly to create the safety valve needed to ensure that the legislation remains ECHR compliant, to prevent wholesaler businesses from disappearing, and to avoid an already overburdened and under-resourced FTT from bearing the brunt of the decision.
An indirect tax evasion specialist, Leon Kazakos advises and represents individuals and companies who wish to appeal the decisions of HMRC to withhold input tax or to assess duty claims. He appears before the First and Upper Tier tax Tribunals in cases where financial misconduct (often but not exclusively MTIC fraud) is alleged by HMRC. He brings his significant experience in defending in the criminal courts in tax and duty fraud to these cases along with a full understanding of the significant body of case law that has developed in this area.
Joshua Carey has spent considerable time working for Her Majesty's Revenue and Customs (HMRC) in the VAT Litigation Team. Joshua has gained experience appearing in the First-tier Tribunal (Tax Chamber) on a variety of issues and was the lead lawyer for HMRC in London in respect of a significant number of Missing Trader Intra-Community Tax (MTIC) cases. He accepts instructions from both taxpayers and HMRC in all areas of tax litigation.
Leon Kazakos leonkazakos@2harecourt.com twitter linkedin
Joshua Carey joshuacarey@2harecourt.com linkedin


Description: This unit has one room consisting of a one king size bed or 2 single beds (choice of guest) and an ensuite shower room. It has a fully equipped kitchenette, a small dining table/desk with chairs, comfy chair, flat-screen TV with 40 selected DSTV channels, all sport channels and Kyknet included. Braai facilities are available on the private patio and safe undercover parking is provided next to your unit.
Description: The Van Der Merwe unit, comfortably designed for four guests consists of a bedroom with a double bed, an en-suite bathroom fitted with a shower, a lounge and a kitchen. The kitchen is fully equipped for self-catering purposes while the lounge features 2 single beds and a TV with selected DStv channels. When the focus is on affordable rather than comfortable, then we add an additional bed on request to accommodate a fifth person. Outside, there is a patio with a braai facility and secure undercover parking.
"What a lovely surprise find! Very tastefully decorated and everything that you need. The h..."
"What a lovely surprise find! Very tastefully decorated and everything that you need. The host was very friendly and helpful. I will definitely stay there again when I am in Bloemfontein."


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In this video find out more information about the 1st Tip to Protect Businesses During the Divorce Process.
Hi, this is Dave Ward of the Ward Law Firm. We protect business owners facing divorce. And we are going to be discussing three tips for business owners to help protect their business through the divorce process.
Number one is going to be keeping good business records. If you're familiar with any of our other materials, you'll know one of the things that we talk about is the importance of record keeping and the role they play in being able to present your case.
A divorce case, like any other case, is a lawsuit. It's just a particular kind of lawsuit. And you're going to be in a situation whether it's at a hearing or at a trial where you're going to have to prove certain things and invariably where a business is concerned, the best way to do that is going to be having good business records.
The reason why good business records are also important is, chances are they are going to be some disputes over things like the value of the business, how much income it's producing, these types of things. Keeping good business records helps keep the other party or your spouse from being able to challenge the things that you're putting forward when you're presenting your evidence about your income, your expenses, and other valuation type issues because they're all going to be dependent on this. So maintaining good records is job number one.
If you're interested in learning more, call the information below and we can set up a time to do a real case analysis for you.


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Gualöv is een plaats in de gemeente Bromölla in het Zweedse landschap Skåne en de provincie Skåne län. De plaats heeft 539 inwoners (2005) en een oppervlakte van 72 hectare. De plaats ligt vlak aan het meer Ivösjön en de Europese weg 22 loopt net ten zuiden van het dorp. De overige directe omgeving van de plaats bestaat uit zowel landbouwgrond als bos. In de plaats ligt de kerk Gualövs kyrka, de oudste delen van deze kerk stammen uit de 12de eeuw.

Plaats in Skåne län

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Located in Vinci, 1.6 miles from Leonardian Museum of Vinci and 6 miles from Carlo Castellani, Locazione Turistica Tenuta di Campagliana offers free WiFi. Guests staying at this vacation home can use the fully equipped kitchen. This vacation home comes with a bathroom with a bath and a bidet. A TV is provided. Peretola Airport is 22 miles away.


Want to work with me on your business's branding? Great! First, fill in this enquiry questionnaire form online, which will be sent direct to my email. This will give me some basic info about your business and what you're looking for. If you would like a complimentary 15-30 minute Skype chat or phone call to get to know each other a bit better, we can tee this up then. If you think Soul Stirring Branding is a good fit for your business, then I'll send you a formal proposal and estimated timeframe, with some Terms & Conditions to sign off on. From then your project is locked into my calendar.
Basically, it's never too soon to enquire! I see too many businesses approach me with a strict deadline or saying "I need it ASAP". I would love to be able to accommodate everyone and absolutely hate it when I have to turn away clients who are the right fit to work with me! But the simple truth is that I am a one woman business. When you work Soul Stirring Branding, you work directly with me 100% and get all my expertise and experience. I think that's an important asset for my business, but it does mean that I can book up fast. If you are launching a new business, or wanting to rebrand for a certain event i.e. clients may be getting ready for a tradeshow or market stall, or just have their own self-imposed deadline based on their business goals, I recommend you get the ball rolling with me six months + in advance. That might sound like quite far in advance, but you need to remember that your branding is usually one of the first steps in a long line of steps to launch. It starts with your brand strategy and brand identity system. Then we'll likely be wanting to produce some design pieces based on your brand identity system. You'll probably want to create or update your website. You will probably need to update business documents and so on. So combine that with the fact that I may have a waitlist, and you'll probably want to allow a bit of time to make this all happen! If you're one of those people that don't have 6 months to spare, that's okay and please still enquire with me to see what my schedule is like! I would hate for you not to get in touch just because you think I won't be available!
Can't we just do the brand identity design portion, not the strategy portion?
Can't you just create me a logo?
The short answer — no. I only do logo design as part of my broader brand identity package. Why? Because I believe you can receive a far better return on investment by looking at the big picture of your brand. A logo is only one part of the puzzle and I believe for your brand to have impact there needs to be a consistent message throughout your visual applications. If you're not at the stage or have the budget to get your foundations right, you may better off going with a budget designer initially to get your first logo, and then approach me in a years time when you are more established in your industry and ready to up-level.
Honestly, it doesn't matter too much about what industry you're in. My clients over the years have been very diverse! Everything from luxury backyard chicken coops, to a spiritual teacher / angel reader, to a clothing label for little boys, to clients in the wedding and event industry, to financial planners, to musicians, to photographers, to those in health and fitness and so on! I almost never work in the same exact industry or niche twice, and I like it that way because it keeps things interesting.
The beauty of my process is that it is really in depth and gets to know your business from the inside out. So you don't run no risk of me not understanding your business or point of view! In addition, It's not about following the same old formula as all your competitors or achieving the typical look for your industry. That is the opposite to what my process does 🙂 It's all about understanding your unique message and then finding the most effective and stylish way to translate that visually, as well as purposely creating a different look to your competitors so you stand out. As you could probably tell already from my portfolio, I'm not the kind of designer that has one set look i.e. you see a lot of 'feminine' designers or 'minimal' designers out there. The thing is, I believe the brand and the design should never be about me and my aesthetic! It's all about you and what feels authentic, and what connections with your audience.
Once you've signed off on the proposal, you'll put down a 1/3rd deposit payment to reserve your spot in my calendar. The second 1/3 instalment will be due right before we kick off. Then the final 1/3 instalment is billed once you've signed off on the visual brand identity.
Before we work together, it's important that you have a good idea about your vision for your business and what audience you want to attract. If you're brand new to starting a business and really are still testing the waters, then it may not make sense to make the investment in your brand identity at this stage. Remember that so much happens in the first year or so of business. It's very common to pivot and change your focus. So for example, if you're sure you want to appeal to both genders when we do the branding project together, and then 6 months later you realise you would prefer just to work with women, we may have a brand identity which doesn't appeal to women as much as it could, because we were focused on making it gender neutral. I encourage you to take the time to see what kinds of clients and customers are the best fit for you. I encourage you to get clear on your business purpose. I will be able to help you to figure out these things, but it is helpful for you to first spend some time independently thinking deeply about your core message.
Most clients come to me with their business name in place. If you would like assistance with developing a business name, I am happy to help and can give you a quote. Before we start working together, it is paramount that you ensure you have the rights to use the name, and the URLS are available. Think of what a waste of time and money it would be if we developed your business logo around a name which you end up having to change! So firstly, do a trademark search relevant to you location and a Google search of the name, to get an idea of what might be in use. Use a site like GoDaddy to do a domain name search: https://au.godaddy.com/domains/domain-name-search. Check Facebook, Instagram and any other social media platforms to see if your business is available as a handle. Then if your name ticks all those boxes, register the business name with your location's relevant website and secure those domains and social media handles!
For branding projects, I allow 4-6 weeks from the start of our project — with the collaborative strategy session, to the brand identity presentation. Then you will want to allow approximately an extra week for any minor revisions needed, plus the development of your brand guidelines and supply of your digital brand files. Depending on my schedule, there may be a wait list to get started as I only take on a few projects a month to ensure the best quality outcome. I'll supply an estimated timeframe prior to you signing up, so you know exactly what to expect. Unfortunately, I can't do rush work for branding projects, as I don't believe in taking any shortcuts when it comes to something as important as your businesses identity!
Yes. After completing payment in full, you own the copyright to the work. The only exception is that I maintain the rights to display the work as part of my portfolio and marketing.
How important is service and delivering on your promises to you?
Amazing service is absolutely essential to my process. One of the biggest complaints I hear about other graphic designers is poor communication, the inability to manage client expectations during the process and timeframes being blown out. I know from my own experience I've dealt with all these issues with other businesses I've worked with, and that my clients have worked with. That's why I care so much about delivering on my promises. I know how it sours the whole experience of launching your business when you go through issues with the people who are supposed to be the ones helping you make it all happen! No one's perfect, but I can guarantee I'll make it clear from the get-go what you can expect and when, and do everything in my power to make it happen.
Do you provide multiple concepts?
Like many things in life, too many options can lead to decision paralysis! Unlike other designers, I don't just give you a bunch of logo options and you pick what you think looks best, I develop a brand concept. So yes — it is singular, but it works. My process doesn't take you round in circles, it provides a clear solution. I believe in each element of your brand identity should tie into each other to convey a consistent overall emotional message and personality. I'm able to quickly get to the heart of what will work for your business without a million revisions due to my exhaustive process on the front end. I take the time to understand what you stand for, how you're different and what you audience wants and the process of translating it visually comes intuitively after that. I believe that multiple concepts can be confusing for clients and for me, it's always clear what the strongest concept I develop is. Because my process is so exhaustive and in-depth on the front end, understanding the heart and soul behind your business, your audience and your competitors, I am able to get a really good idea of what will work. I believe that multiple concepts can be confusing for clients and for me, it's always clear what the strongest concept I develop is. I believe that multiple concepts can be confusing for clients and for me, it's always clear what the strongest concept I develop is. My design process involves the independent exploration and development of a wide variety of concepts and visual directions which is then distilled down into the one strongest concept which best meets the goals of the project, would appeal to the target market we have identified, stands out from your competition, amplifies your special business attributes and captures the authentic spirit of the organisation in a look and feel. I find this process yields the best, most strategic results for clients and that presenting multiple options can dilute and confuse the process. However two rounds of revisions are included in every quote to ensure you're completely satisfied with the outcome. If you have a number of decision-makers on your team, please make sure all feedback is provided by one point of contact and is agreed upon by all relevant parties prior to providing it, to ensure we're all on the same page and can move the project forward in a timely manner.
What files will you supply my finished artwork in?
All logo files will be supplied in vector (EPS) and raster (PNG with transparent background) format, to ensure you have the ultimate flexibility and ease of use for both print and web.
I am based in Brisbane, Queensland Australia, but work with clients all over the world. If you're not in Brisbane, we can use Skype to have face to face meetings. All international transactions are done through Paypal, making it so easy. My time zone is AEST (Australian Eastern Standard Time).
My business hours are 9am – 5pm, Monday to Friday. Please ensure all phone calls are between those hours, or send me an email.
What if what I'm looking for doesn't exactly fit your branding package?
I am happy to look at your individual situation and tailor the package towards it. It's not always about completely starting from scratch if you are rebranding. There may be some elements we keep or evolve rather than completely redoing. Such as sometimes clients have an iconic brand colour they are known for, which they want to keep, or just tweak slightly. Sometimes clients come to me thinking they already have a logo and want to just look at the other elements. I'll assess your logo for you and analyse whether it's working towards your brand message. Often times clients end up opting for a full rebrand in the long run. When it comes to building your brand identity system we want to make sure everything is aligned and congruent.
How much time will I need to devote to the project?
It's a collaborative process and does require some of your time and energy of course! Particularly in the early stages. You'll need to allow around 2 hours for our Skype strategy session at the beginning of the project, where we'll talk about all aspects of your business and message. Then you'll need to allow an hour or so to review your Heart & Soul Guidebook which I will produce after our strategy session to synthesise all that we have spoken about, and give me feedback. We often do another Skype call at this time to chat through the document further, so you may need to allow 30 minutes to an hour for that. Then you will need to allow a couple of hours to review your brand identity presentation towards the end of the project, and give me feedback. You'll also need to allow an hour or so at the end of the project for another Skype session where I talk you through how to use your brand guidelines. So each project will be different, but I would definitely make sure you have the space and time to work collaboratively with me for around 8 hours total. It won't require days and days of your time, but timely feedback is really important throughout the process! My tip would be to try not to schedule your branding project around a particularly busy time in the year for your industry, or when you know some big project or event is coming up, if you can! That way you'll know you'll have better availability and it will be a smoother process.


For the 9th time this season the Seattle Sounders failed to score. Luckily for the Rave Green the New England Revolution had their own problems as they couldn't seem to mount much of an attack. The Sounders managed just 6 shots to the Revs 9; however, both teams managed just on shot on target a piece.
The abysmal game was essentially a win for the Revs as they continue their streak of unbeaten games to 7. The Sounders though needs wins if they are to make up ground from the cellar of the Western Conference.
The Sounders only real attempt came off a 73rd minute long shot from Nicolas Lodeiro, which would be either teams 1st shot on target in the game.
If any positive can be gleamed from this encounter I the emergence of center back Kim Kee-Hee who had his best game in the last 9 consecutive starts. Kee-Hees performance will make it a tough decision for coach Brian Schmetzer as to who starts when Roman Torres returns from World Cup.


The Most Accurate Analogy of Penal Substitution?
I think that the best analogy of penal substitution is that of the good ole boy system. You know, where the lawyer knows the judge, and if you are provide enough incentive to your attorney, well, it might just be able to get you off, even if you are a murderer.
Now, with Christus Victor, the biblical model of atonement presents Christ as winning the victory over death without any bribing from us.
If Scripture says everyone, can we still be particular?
It makes God out to be a legalist, who CAN'T be Lord of Lords over his own rules and creation… Can you really be in relationship with a legalist?


Learning to take excellent notes in class is a skill that will enable you to stay organized and equip you with the tools necessary for you to do well on quizzes, tests, and projects. Begin with a binder and loose leaf paper, instead of a traditional bound notebook. Using loose leaf paper will allow you to add and delete notes, as well as move pages freely in the binder. You can also neatly store handouts and returned assignments among your notes in the binder. There are five steps to taking excellent notes: record, reduce, recite, reflect, and review.
Recording material presented in class is the first step in the process. At the top of your paper, write down the date, the class, the professor's name, and any names of guest speakers. Skip a line or two and begin writing down any important information presented. Do not try to write in complete sentences, but rather use fragments, abbreviations, outlines, or even drawings. Write down all main ideas and objectives, as well as supporting information, quickly. Make sure you can read what you have written, but you will go back to the material later so it does not have to be perfectly neat. Because it is difficult to write word-for-word quickly, only write down direct quotes if they are absolutely necessary.
The second step is to reduce the information you have recorded. After class you should go back to your note pages. Look for the main ideas, key points, and important terminology. Write these in a separate section. The second time around, concentrate on organizing these main ideas and writing neatly. Use this section to also write down any questions you have about the material, as well as to link information from other sources that are related to this material.
Reciting the information is the third step of successful note taking. Talking aloud and without looking at your notes, review what you have learned. Using the main ideas you have written down, talk through the ideas in your own words. It is also helpful to create your own examples based on the information you were given in class. This will help you begin to learn the material on your own.
Step four is to reflect on the material. Think about what you have learned. Try to connect the information to what you already know. And write down any further questions you may have after thinking over the material.
The final step is to review the notes several times. Review the notes, and any questions you may have, before your next class, and when studying for tests and quizzes. Following these five steps will help you organize your notes and learn the material.


Next to the swimming-pool you can enjoy an open-air jacuzzi to reconnect with the inner you and let your mind run free.
Choose your relaxing therapy and enjoy the Finnish sauna. Ask for our massage menu and pick up the one that fits best with your mood. Open everyday.
You'll have a chance of getting a suntan in a more intimate atmosphere while looking at the best sunsets.


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Michael Price ~ Tender Symmetry
By shredfearn / August 27, 2018 / Modern Composition / Leave a comment
Tender Symmetry shares two things with the latest release from Nils Frahm: a choir called Shards and an infatuation with the recording space. Just as his label-mate did back in January with All Melody, Michael Price's new LP focuses almost as much on the place where the music was captured as on the music itself. But this is far from the contemporary, polished interior of Frahm's Berlin-based Saal 3. It's not even a single space at all. It's several, each delving into a dim corner of England's history.
Price seems absorbed by the idea of places radiating life ~ buildings or exteriors with ghosts that impart historic tales to anyone who takes the time to listen. With 2015's remarkable Entanglement LP, the UK composer sought to evoke the magic of finding a gem in a dusty Berlin record store in the 1930s. He's now taken that concept a strident step further. Working with the UK's National Trust charity, Price scouted seven locations around the land as an experiment in inspiration and composition far removed from a clinical studio. After writing a piece for each place, he returned to those locations with musicians various (including cellist Peter Gregson) to record in situ. As such, Tender Symmetry contains both poetic and literal imprints of locations as diverse as a cotton mill and a tunnel complex.
'Taking inspiration from a place, and the stories it told, then going back to that place to record, sometimes in less than ideal conditions, made the two-year adventure much more like shooting a film than making a record.'
– Michael Price
Price recollects a scenario that befits a man who has won prestigious awards for his film and TV soundtracks. How far he has come, from heightening the mood of others' stories to being a vehicle for the often-forgotten stories of England's history. "Fan Bay" (each piece is named after its location) is sombre and minimal, its soft organ tones and pensive cello trading melody with a dulcet male vocal. (Yes, the operatic vocals return from Entanglement, giving literal voice to empty rooms, dusty furniture, forgotten corners.) The aura of "Fan Bay" is intensified by its location ~ a shelter carved into the white cliffs of Dover during World War II, in which young soldiers spent months of end, fearing their end.
The near-11-minute "Speke" is the record's longest and most dynamic piece, moving through several movements from graceful to grandiose as though touring us through various rooms of the restored Tudor hall in which it was recorded. Soprano Grace Davidson imparts a mournful soliloquy while a gathering of birds eavesdrop from the courtyard; a swelling bed of murmuring strings pauses before erupting into a crescendo of emotionally entangled polyphony. Recorded in a memorial chapel, choir piece "Sandham" was inspired by the murals of acclaimed Great War artist Stanley Spencer that are housed there. Like an overture, it sets the tonal narrative of the record superbly, morphing from atmospheric tension to gratification. More-abrupt changes of mood are aptly found in "Willow Road", recorded at the London home of architect Ernő Goldfinger where quaint domesticity is juxtaposed with Brutalist sensibilities. The chamber piece accordingly switches from quiet pizzicato to a bouncing, ostinato-based rhythm, before a creeping tension emerges, in marked contrast to the faint opening sounds of children playing outside the house.
The record is a quieter and more sober set than Entanglement, prioritising atmosphere above all. The exception is "Quarry Bank", inspired by an 18th century cotton mill. Partially recorded deep in the steam house itself, chopping violins gradually set the machine in motion before exploding into life with a frenetic ostinato, driven by a chugging cello rhythm. A complaining screech signals the abrupt halt of machinery, and suddenly all lights are extinguished. Groping in the darkness, we find children at work ~ some as young as eight years old. Not only do they work here ~ long, physical days ~ they live here too. The strings intone a slow lament that gradually rises in a protracted shriek of defiance ~ the record's ugliest and most vital moment.
In this and "Fan Bay", which follows, the record encourages cogitation on the enforced loss of childhood innocence throughout history's revolutions and wars. Innocence too often considered cheap, too quickly becoming experience. It is this theme that Price also explores through the lyrics that decorate all but one of the compositions. The vocalists sing extracts from William Blake's Songs of Innocence and of Experience, the poetry collection that reframed Milton's "Paradise" and "Fall" states to highlight the pernicious influences of the Church and the Industrial Revolution on children.
'Tyger Tyger, burning bright,
In the forests of the night;
What immortal hand or eye,
Could frame thy fearful symmetry?'
– The Tyger, William Blake
But Tender Symmetry is yet a further reframing ~ one that imbues the narrative with optimism. (The title itself is a flipping of the 'fearful symmetry' phrase in The Tyger.) The set closes with the wonderful "Shade of Dreams", whose simple string melody intensifies and deepens alongside a vocal that opens its wings to the heavens. Touchingly, this short piece was written after the birth of Price's daughter ~ a tiny human of innocence whose future could well soar like Davidson's singing. For all its evoking the ghosts of the past, the enthrallingly multi-layered Tender Symmetry closes by turning to the future. We are increasingly shying away from the physical world in favour of the virtual, but if we continue to cherish our shared spaces, we will continue connecting ~ and creating new stories. (Chris Redfearn-Murray)
Tags: Chris Redfearn-Murray, Erased Tapes, Michael Price, Peter Gregson, Tender Symmetry

redpajama_set_name: RedPajamaCommonCrawl


The light is green.Let's go.
S: Good morning , Miss Lin.
3.Review the word: duck,cat, dog, fish, hen.
T: Let's review some words. When I show you the picture,read it quick. Are you ready?
T:(在黑板画交通灯)They're traffic light. What color are they?请学生用中文回答后,并用彩色粉笔涂上颜色,依次教学red,yellow,green.
T:出示三种颜色的灯,引导学生说:red light,yellow light ,green light.
T:OK, now open your book, turn to page 43,.Before you listen, there are two questions for you.
(2)What color is the light in picture 3?Now, listen carefully.
T: Who can answer my questions? First one, Hands up.
T:The light is red. Stop.
T:Once again, listen and repeat.
T:Now, boys and girls,stand up ,please. When I say: The light is red,you should stand and say "Stop!". When I say: The light is green,you should say "Let's go."and do the action. Understand?
T: Let me see what we have learned today.
1.Word: blue, red, yellow, green.


text:
 import {Collectable} from "./Collectable";

 /**
  * AllFieldCollectable is a convenience class that can be used whenever you want to specify that
  * all the fields in the object should be used as part of the Collectable.
  *
  * It also works perfectly well for native types like number and string, saving you the trouble
  * of creating Collectables for many normal cases.
  *
  * It operates using the JSON.stringify of the objects to be compared.
  *
  * There is a public static instance of this class that can be used rather than constructing new
  * instances for every Collection.
  */
 export class AllFieldCollectable<T> implements Collectable<T> {
   public equals (o1: T, o2: T) {
     if (o1 === undefined) {
       if (o2 === undefined) {
         return true;
       } else {
         return false;
       }
     }
     if (o1 === null) {
       if (o2 === null) {
         return true;
       } else {
         return false;
       }
     }
     if ((o2 === null) || (o2 === undefined)) {
       return false;
     }

     if (JSON.stringify(o1) === JSON.stringify(o2))
       return true;
     return false;
   }

   public static instance = new AllFieldCollectable();
 }


text:
Q: UIBarButtonItem doesn't highlight when tapped if in a Toolbar? I need two buttons on the left side of a nav bar. The only way I've figured out how to do that is by first putting them into a UIToolbar and then setting the leftBarButtonItem to that.
If I do this it works as normal (you can see it highlight when tapped):
UIBarButtonItem* myBtn = [[UIBarButtonItem alloc] initWithTitle:@"Button" style:UIBarButtonItemStyleBordered target:self action:@selector(doSomething:)];

self.navigationItem.leftBarButtonItem = myBtn;

But if I do it like this, the button action still happens but there is no highlight (no visual feedback that you are tapping the button):
 NSMutableArray* buttons = [[NSMutableArray alloc] initWithCapacity:2];

 UIBarButtonItem* myBtn = [[UIBarButtonItem alloc] initWithTitle:@"Button" style:UIBarButtonItemStyleBordered target:self action:@selector(doSomething:)];

 UIBarButtonItem* myBtn2 = [[UIBarButtonItem alloc] initWithTitle:@"Button2" style:UIBarButtonItemStyleBordered target:self action:@selector(doSomethingElse:)];

 [buttons addObject:myBtn];
 [buttons addObject:myBtn2];

 UIToolbar* toolbar = [[UIToolbar alloc] initWithFrame:CGRectMake(0, 0, 133, 44)];
 [toolbar setItems:buttons animated:NO];
 self.navigationItem.leftBarButtonItem = [[UIBarButtonItem alloc] initWithCustomView:toolbar];

Any idea why this causes the buttons to not highlight when touched?

A: I dont think the UIBarButtonItem object will be highlighted when touched up. Even for default back button in the navigation bar dosent highlight when touched up. It works in that way only . Not sure but you can try using UISegmentedControl with the single segment . It might create the highlighted illusion and would look like barbutton only.

A: In your selector function (e.g. doSomething), set the tintColor property of the button to your desired highlighted color if pressed, and the default if unpressed. And make sure the highlight color of your button is different than the default color so that you know that it is highlighted.
As per the Apple Docs, the function of showsTouchWhenHighlighted is:

A Boolean value that determines whether tapping the button causes it to glow.

but this is only for UIButton. I don't believe UIBarButtonItem has a highlight option.
Note that UIBarButtonItem inherits from UIBarItem which inherits from NSObject, not UIButton, so you can expect different behavior.

redpajama_set_name: RedPajamaStackExchange


text:
Austin Mahone Takeover is a web documentary series about singer Austin Mahone, broadcast on November 2, 2012. It was directed by Ryan Bell.

History
The series shows the life and career of singer Austin Mahone with their first steps in the music world. The episodes show Mahone in awards, events, performances and moments with fans. The web series had two seasons with 60 episodes released on YouTube.

Guest appearances and cameos
 Sean Kingston
 Enrique Iglesias
 Bridgit Mendler
 Akon
 Fifth Harmony
 Selena Gomez
 Psy
 Kelly Rowland
 T-Pain
 Flo Rida

Episodes

Season 1 (2012-13)

Season 2 (2013)

References

External links

2012 web series debuts
2013 web series endings
2010s YouTube series


For 50 years, Recommend has been helping travel agents sell travel by providing them with in-depth destination and product information. Its editors travel the globe previewing, reviewing, and crafting experiential articles that make for some of the most informative and engrossing destination content available today.
As one of the leaders in the travel trade marketplace, Recommend offers a wide array of products and services to educate and inform travel agents, while partnering with the community to enhance the essential role travel agents play in creating travel experiences for their clients.
Get to know us Want to meet our editors? Click here.
Want to contact the team that makes the other stuff tick? Click here.
Interested in advertising in Recommend's print magazine, digitally on recommend.com, or via email through Recommend Weekly, Recommend Spotlight or custom messaging? Click here.
Worth International Media Group Worth International, the publishing company of Recommend, has over 40 years of destination publication experience, including Recommend's sister publication, Prevue, which supplies destination insight for meeting, incentive and group travel planners. Worth International's destination-focused products are part of the Worth Travel Network.
For more information on Worth International Media Group, click here.


Computational Science University of Tsukuba, Japan, June 1 - June 3, 2011 (http://www.iccs-meeting.org/).
Climate change scientists are expected to generate hundreds of exabytes of data distributed across heterogeneous storage resources for access, integration, analysis, pre and post-processing, visualization and mining. Significant improvements in the data management field therefore will be critical to increase research productivity in solving complex scientific problems. In this context, several challenges and issues need to be further investigated and addressed. The C2DC workshop includes challenging topics like data preservation, data curation, long term access, metadata schemas, mark-up languages, multi-dimensional data modeling, data discovery, metadata management, harvesting, semantic interoperability, ontologies, data access, integration, provenance, storage, analysis, mining, exa-bytes systems, etc.
- bringing together researchers and practitioners to (i) identify and explore open issues and challenges as well as to (ii) discuss and propose novel data management solutions in the climate change field.
- providing a forum for free exchange of ideas and will be featured by invited talks and refereed paper presentations.
- addressing challenging data management issues and topics, including Exa-bytes systems.
- reporting about novel, interesting and emerging scientific data-oriented initiatives in the climate change domain.
Authors are invited to submit regular papers.
Papers reporting original and unpublished research results and experience are solicited. Papers will be selected based on their originality, timeliness, significance, relevance, and clarity of presentation. Papers accepted for this Workshop will be published in the ICCS 2011 Proceedings. After the Conference some papers presented at the ICCS 2011 Workshops will be considered for publication in appropriate journals as Special Issues with the Workshop organizer as the Guest Editor of the journal. Papers for workshops should be submitted directly to the Workshop using the ICCS 2011 paper submission system. Submissions imply the willingness of at least one author to register, attend the conference, and present the paper. Workshop participants must pay the  ICCS 2011 conference registration fee. Each paper will be refereed by at least two/three independent reviewers. Paper submission indicates the intention of the author to present the paper at the C2DC workshop at ICCS 2011. The submitted paper must be camera-ready and formatted according to the rules of Procedia Computer Science. Please use this file for a Latex template plus instructions and click here for an MS word template file). Submission implies the willingness of at least one of the authors to register and present the paper. PostScript and source versions of your paper must be submitted electronically through the paper submission system. Please, note that papers must not exceed ten pages in length, when typeset using the Procedia format. Dates of deadlines for draft paper submission (full paper), notification of acceptance, deadline for camera-ready paper submission and registration may be found in the Important Dates section of this Web site. Papers must be based on unpublished, mature and original work and must be submitted to ICCS only.


text:
Q: Error: listen EADDRINUSE in nodejs I've created javascript build system in sublime using that
Then I run server using that code
var server = require('http');

function engine(request, response){
    response.writeHead(200,  {'Content-Type': 'text/plain'});
    response.end("Hello");
}

server.createServer(engine).listen(3000);

but when I'll make change and for example will change Hello to Hello World  and refresh browser it doesn't make any sense and when I'm trying rerun (f7) it throws an exception
events.js:141
      throw er; // Unhandled 'error' event
      ^

Error: listen EADDRINUSE :::3000
    at Object.exports._errnoException (util.js:870:11)
    at exports._exceptionWithHostPort (util.js:893:20)
    at Server._listen2 (net.js:1231:14)
    at listen (net.js:1267:10)
    at Server.listen (net.js:1363:5)
    at Object.<anonymous> (C:\Users\gsiradze\Desktop\nodejs\script1.js:4:8)
    at Module._compile (module.js:409:26)
    at Object.Module._extensions..js (module.js:416:10)
    at Module.load (module.js:343:32)
    at Function.Module._load (module.js:300:12)
[Finished in 0.1s]

I know that it's because of 3000 port is in use but how can I stop that port an then run the new code?
I'm pretty new at node.js, so feel free to give any suggestion

A: How do you run the nodejs implementation?
You could try to use the package nodemon
npm install -g nodemon

Now you can start your node application by typing nodemon in the directory.
If you change and save your file now, the server will automatically restart your server.
If you dont want to use nodemon, shut down the server with ctrl+c

A: server.createServer(engine).listen(3000);
that's where you say where port is located, you can change port to any other one.
To rerun your code, I take it you use console you can press ctrl+C to stop process and run it again with node nameOfYoursServerFile.js

A: Find what is the PID of your process on 3000 with lsof -w -n -i tcp:3000
Then, just kill it with kill -9 PID switching PID with the PID returned by the first command.

A: You need to get the PID of node service
You can do that by running this command on your terminal
    ps aux | grep node
it will give you  id of running node process
and the you can use
    kill -9 <id of node process>
to stop node process and then try again to run your node server

A: Either Ctrl+C the foreground process or find your running process's ID by using pidof node and then killing it (kill pid). Even if you are running with forever or in the background some other way, this will work.


How do schools differ to support the local holidays and customs of their students, teachers and parents? This can be a juggling act if a school has students from a variety of backgrounds, with different needs or expectations.
Firefly has the privilege of working with schools around the world, which has shown us some interesting ways that location influences school life.
Here's the second of our three-part series looking at schools in different countries.
Though there is no one place in the world that has more school holiday than any other, different seasons, religions and political history strongly influence when students and teachers are given time off.
Schools following the UK curriculum have three terms and take their longest break between July and September, whereas in Australia schools have four terms and their main holiday over Christmas. With temperatures over 26 degrees in December and the Golden Coast beckoning, you can't really blame them, even if their snow-scene Christmas cards are a bit out of place with a barbecue on the beach!
In the Middle East, holidays often coincide with the Holy month of Ramadan, allowing days off for Eid celebrations. However, because Ramadan follows the lunar calendar, holidays can be a little unpredictable. If Ramadan falls during term time, school hours will be reduced, minimising the strain on students and teachers who might be fasting during daylight hours.
Politics gives holidays a helping hand with a day off for schools here and there. For example, students in Zambia enjoy a day off for African Freedom Day, whilst schools in Eastern Europe have a day off to mark their country's independence from the Soviet Union. A few years ago, students in the UK were given a day off when the British Prince William got married, but unfortunately for some, it hasn't become an annual event!
As we work with more and more schools in different countries, we love finding out about how school life differs and is changing across the world. Let us know what's unique in your country or where in the world you would love to teach.


text:
Paradise Yearns – Br. Lucas Hall
By Br. Lucas Hall | February 5, 2019 | 0
The Martyrs of Japan
In 1597, 26 Christians, including three children, were crucified in Nagasaki, Japan. They were bound upon crosses, hoisted up, and stabbed to death with spears. There is no way to dress this up. There is no way to make it peaceful or pretty. These were gruesome, terrible deaths. The martyrs almost certainly felt a great deal of fear and pain. The killings were a deliberate attempt to stoke fear among any Christian converts, missionaries, and sympathizers. This has never been an ordinary form of execution in Japan; the killings were a deliberate mockery of Christ's Crucifixion.
Maybe that's our way in. Many Christians in our country live in an escapist fantasy, where they are the oppressed minority, and executions are only a generation or two away. This thinking seems to cut across many different denominations, and makes an utter mockery of the martyrs of the Church. But for the rest of us, real martyrdom is deeply difficult to wrap our heads around. We have, perhaps, felt a bit at-odds or out-of-place running in certain social circles. Maybe this has led to arguments or hurt feelings. But, for the vast majority of us, this is as bad as it will ever get. Genuinely being killed for being Christian is…unthinkable. Not here. Over there, sure. But not here.
And yet, the Crucified One adorns our worship spaces. He adorns our homes. He adorns our necklaces, bracelets, and tattoos. "We proclaim Christ crucified, a stumbling block to Jews and foolishness to Gentiles, but to those who are called, both Jews and Greeks, Christ the power of God and the wisdom of God. For God's foolishness is wiser than human wisdom, and God's weakness is stronger than human strength."1 That is who Paul means by "Christ crucified."
Paul's language here does no skirting around the terrible circumstances of Christ's death. Jesus, God incarnate, is thrust into a position of fundamental weakness and submission, to the point of the shameful death of a convict, stripped naked, hoisted up as a spectacle and an object of mockery. Jesus, God incarnate, is thrust into a position of torturous and agonizingly painful death, baking in the noonday sun, the weight of his own body, the very flesh he became in an act of love for the world that now condemns him to die, turned against him to exacerbate his suffering. He was dehydrated, bleeding, exposed, and isolated. Paul says outright that this is weakness, that this is foolishness. And it is.
Yet we proclaim Christ crucified.
Because the foolishness iswisdom. The weakness ispower. Not false foolishness or weakness, a veil hiding the "real" wisdom and power. No. This cannot be true, because to undo the weakness and foolishness of the cross, to undo the suffering, the isolation, the nakedness, the shame, is to undo the Gospel, to undo the Incarnation, to make the Crucifixion a mirage, a trick of the eye. No. We proclaim Christ crucified.
But why? Why the suffering, the isolation, the nakedness, the shame? Because in pouring out the blood and water from his side, Christ pours out for us the love he promised us. In pouring out his life, in his the self-emptying of his own free will, Christ fulfills his own prophetic words, "No one has greater love than this, to lay down one's life for one's friends."2By this love, by this mercy, by this suffering, isolation, nakedness, and shame, we see love in full bloom. We see love raised up. We see love, by its own choice to submit to hatred, conquer hatred. "I have conquered the world!"3Jesus says, as he is about to be arrested. As we behold the foolishness and the weakness of the cross, we may begin to see that he was, surprisingly, right.
On the crucifixion, St. Ephrem the Syrian has this to say:
"Blessed is he for whom Paradise yearns. Yes, Paradise yearns for the man whose goodness makes him beautiful; it engulfs him at its gateway, it embraces him in its bosom, it caresses him in its very womb; for it splits open and receives him into its inmost parts. …Blessed is he who was pierced and so removed the blade from the entry to Paradise."4
Ephrem relies heavily on John's Gospel account here, because it is John alone who recounts the spear piercing Christ's side.5 Perhaps unsurprisingly, it is also John's Gospel that has Jesus proclaiming that there is not greater love than dying for one's friends, and that Christ has conquered the world. Because in John's Gospel, the crucifixion is a point of light and glory. Ephrem's words suggest that the piercing of Christ's side has opened the gates of Paradise. When he describes Paradise as opening up to and yearning for the company of humanity, we see a remarkable parallel with Christ's prayer at the Last Supper in John's Gospel: "As you, Father, are in me and I am in you, may they also be in us."6In the Gospel's prologue, this is also made clear: "No one has ever seen God. It is God the only Son, who is close to the Father's heart [or, literally, 'bosom'], who has made him known."7
Christ goes up to the cross because he loves us. Christ submits to death, in its suffering, isolation, nakedness, and shame, because he loves us. Christ submits to the blade unjustly turned against him so that he might open to us Paradise, his bosom, his heart. Christ yearns for us to abide with him here, quite literally opening himself to our entry. He wishes to engulf us, embrace us, caress us, to split open and welcome us into his inmost parts, because he loves us. And love, even in its greatest death, its greatest defeat, its greatest foolishness and weakness, has the victory.
In 1597, 26 Christians, including three children, were crucified in Nagasaki, Japan. This has never been an ordinary form of execution in Japan; the killings were a deliberate mockery of Christ's Crucifixion. Let cruel men mock. Let them see weakness and foolishness and treat them with scorn. Christ will be present without end to the mocked and the weak; he will yearn ceaselessly with love for the presence of the scorned. For it is in this suffering, isolation, nakedness, and shame that he opens to us and receives us into the eternal paradise of his heart.
1 Corinthian 1:23-24
Ephrem's Hymns on ParadiseII.1, tr. Sebastian Brock
Posted in Sermon, Theology and tagged Love
← FaithImprint →


Ford of Europe's model range will have an all-new addition early in 2008 – The Ford Kuga. A preview model of the production vehicle will be presented to the press and public at the 2007 IAA Frankfurt Motor Show, which opens on the 13th September 2007.
"With the launch of the Ford Kuga, we will keep the promise that we gave at the Paris Motor Show 2006: to develop a stylish new model based on the stunning Ford iosis X concept car in less than two years," said John Fleming, President and CEO, Ford of Europe.
Ford's European Design team has applied its exciting 'kinetic design' form language to introduce a compact and distinctive new 4x4 crossover to the Ford portfolio.
"We recognised that image-conscious customers for this kind of vehicle want a very individual car in which impressive on-road capability blends seamlessly with substantial off-road ability," said Martin Smith, Executive Design Director for Ford of Europe.
"Kuga will stand out from the crowd by offering the visual excitement of 'kinetic design' and the on-road driving quality that customers of cars like the Ford Focus, the S-MAX and the new Mondeo have come to expect from us," added Smith.
The Ford design team is also releasing its first official styling sketch of the new model.
"Kuga is adventurous and distinctive, and we wanted to highlight this in our first official image," Stefan Lamm, Ford's Chief Designer for Exteriors, commented. "We believe that there is a role for a more athletic and charismatic vehicle that marks a departure from the norm, in the same way that the award-winning Ford S-MAX carved out new territory for an MPV."
The all-new Ford Kuga will go into production early in 2008 at Ford's Saarlouis plant in Germany. It will be launched across Europe from Spring 2008.
"I'm really excited that we are adding the Ford Kuga to our growing product range in Europe," said Fleming. "It represents the continuation of our design-led commitment to add emotion and desirability to our cars and we expect it to bring even more new customers to the blue oval brand as we continue our product-led transformation towards sustained business success."


text:
Pending Home Sales Improve In January As More Buyers Return
Single Women Are More Likely To Own Homes Than Single Men In Nearly All States
Demand For Cold Plunge Pools Heats Up
Survey Finds That Service Members, Veterans Are Optimistic About Home Buying In 2023
High Housing Costs Drove Relocation For A Record 25% Of Home Buyers At The End Of 2022
In The Famous Bird Streets Of Los Angeles, An Architectural Gem Hits The Market For $13.7 Million
ForbesInnovationScience
Why Elon Musk Is Cash Poor (For A Billionaire)
Noah Kirsch
Alex Knapp
I'm a senior editor at Forbes covering healthcare & science.
Dec 4, 2019, 04:59pm EST |
Elon Musk at SpaceX headquarters in 2019.
Yichuan Cao/NurPhoto via Getty Images
Elon Musk took the stand on Wednesday in a Los Angeles courtroom as part of a defamation trial over his 2018 tweets, in which he called a little-known British citizen a "pedo guy." During his testimony, a lawyer for the plaintiff asked Musk to estimate his net worth.
The Tesla and SpaceX CEO confirmed he has roughly a $20 billion fortune (Forbes pegs it at $23.6 billion), but added that his liquid assets are relatively low. "Some people think I have a lot of cash," he said. "I actually don't."
The revelation adds to the stakes of the trial. If the jury levels a large judgment against Musk, he may have to sell part of his stake in Tesla or SpaceX, a move he has historically avoided. (Another possibility: He could borrow more money, using his shares as collateral.)
As much as 99% of Musk's wealth is held in shares of those two companies, Forbes estimates, which helps explain his lack of liquidity. In 2018, for instance, the bulk of his compensation at Tesla came in the form of stock options. Musk declined to accept his base salary of $56,380.
More important, Musk, 48, owes more than $500 million in debts, according to financial documents published earlier this year. That includes $208.9 million in liabilities owed to Morgan Stanley and $213 million borrowed from an affiliate of Goldman Sachs. Musk has pledged nearly half of his Tesla stake as collateral for those loans.
Musk's entrepreneurial journey stretches back decades. He made his first fortune after selling Zip2, a software firm, to Compaq in 1999 for a reported price of more than $300 million. Three years later Paypal, which he also cofounded, was acquired by eBay for $1.4 billion.
The South Africa native founded SpaceX in 2002 and joined Tesla in 2004; the firms quickly exhausted most of his PayPal earnings, according to a 2015 Musk biography.
"This is not the path to go to maximize riches," he told Forbes in 2012, referring to SpaceX. "It's a terrible risk-adjusted return." Instead he founded the space exploration company, he said, because it was his way to "most affect the future of humanity and civilization." He has made similar comments about his motivations at Tesla.
Musk's recent behavior has distracted from that initial vision. In addition to the defamation suit, he stirred controversy in 2018 after tweeting that he was considering taking Tesla private, an announcement that caught investors by surprise. Following an SEC investigation, he paid a $20 million fine and stepped down as the carmaker's chairman.
Since then Musk has remained a frequent presence in the headlines. Last month, during the introduction of Tesla's new Cybertruck, he attempted to prove the durability of the truck's "armor glass" windows with a metal ball. Instead the window shattered. "Oh my f***ing God," said a surprised Musk. His chief designer tested another window. Then it shattered, too.
Still, Musk reports that more than 250,000 customers have preordered the vehicle. But, he tweeted, "Guess we have some improvements to make before production haha."


text:
Fu un anticipatore di John Ray; egli sviluppò la prima classificazione sistematica delle piante.

Biografia
Nato ad Aberdeen, Morison era uno studente eccezionale e conseguì il diploma di Master of Arts nell'Università di Aberdeen all'età di 18 anni. Durante la Guerra civile inglese si unì ai Cavalier Realisti e fu ferito gravemente nel corso della battaglia del Bridge of Dee (1639).
Dopo la guarigione, fuggì in Francia, quando fu evidente che la causa era persa.

Nel 1648 conseguì il dottorato in Medicina all'Università di Angers, in Francia, e da allora si dedicò interamente allo studio della Botanica.
Studiò a Parigi sotto la guida di Vespasian Robin, botanico del Re di Francia, che lo presentò a Gastone, Duca di Orleans. A seguito della raccomandazione di Robin, divenne direttore dei Giardini Reali di Blois, un incarico che tenne per i dieci anni seguenti.

Nel 1660, nonostante tentativi per indurlo a restare in Francia, a seguito della Restaurazione, Morison ritornò in Inghilterra, divenendo medico di Carlo II, nonché suo botanico e sovrintendente a tutti i giardini reali, con un salario di 200 sterline all'anno e una casa gratuita.

In precedenza, nel 1621, Henry Danvers, Conte di Danby, aveva donato 250 sterline all'Università di Oxford per l'acquisto di terreni per un "Giardino fisico". Allo stesso tempo, il Conte lasciò in eredità "alcune rendite" per finanziare una cattedra in Botanica all'Università. Nel 1669 Morison divenne il primo Professore di Botanica, un posto che conservò fino al 1683.

Nell'anno in cui incominciò ad insegnare a Oxford, Morison pubblicò Praeludia Botanica, un'opera che evidenziò l'utilizzo della struttura dei frutti delle piante per la loro classificazione.
A quel tempo, la classificazione si focalizzava sull'habitat e le proprietà medicinali delle piante e le critiche che Morison muoveva ai sistemi promossi da botanici quali Jean e Gaspard Bauhin procurarono rabbia tra i suoi contemporanei.
Nella prefazione della sua opera Plantarum Umbelliferarum Distributio Nova (1672), Morison affermò in maniera definitiva i principi del suo metodo e fu la prima persona in assoluto a scrivere una "monografia di un gruppo specifico di piante", le Umbelliferae.

Morte
Morison fu ferito in maniera accidentale da un palo di un carro mentre attraversava una strada il 9 novembre 1683 e morì il giorno seguente nella sua casa di Green Street, Leicester-fields.
Fu sepolto nella chiesa di St Martin-in-the-Fields, Westminster.

Eredità
Al momento della sua morte, l'opus magnum di Morison, l'Historia Plantarum Universalis Oxoniensis, rimase incompiuta, con un solo volume pubblicato nel 1680, che forniva dettagli riguardo a 15 classi del suo sistema di classificazione.
L'Università di Oxford diede quindi incarico a Jacob Bobart il Giovane, che, alla morte di suo padre Jacob Bobart il Vecchio, pubblicò una seconda e ultima parte della Historia nel 1699, che comprendeva le rimanenti dieci sezioni sulle piante erbacee.

Verso il 1737, in una lettera al naturalista svizzero Albrecht von Haller, Carlo Linneo scrisse:
«Morison era orgoglioso, anche se egli non poteva essere sufficientemente lodato per aver rinvigorito un sistema che stava per scomparire.
Se si osservano i generi redatti da Tournefort, si ammette immediatamente quanto egli dovesse a Morison, tanto quanto Tournefort era indebitato con il Cesalpino, sebbene lo stesso Tournefort fosse un investigatore coscienzioso.
Tutto ciò che c'è di buono in Morrison, è preso da Cesalpino, sotto la cui guida egli vagabonda alla ricerca di affinità naturali piuttosto che alla ricerca di personaggi».

All that is good in Morison is taken from Cesalpino, from whose guidance he wanders in pursuit of natural affinities rather than of characters.

Note

Opere

 Praeludia Botanica (1669) Un piccolo volume in octavo di circa 500 pagine composte da:
- (pp. 1—347): Hortus Regius Blesensis Auctus.
- (pp. 351—459): Hallucinationes Caspari Bauhini in Pinace, item Animadversiones in tres Tomos Universalis Historiae Johannis Bauhini.
- (pp. 463—499): Dialogus inter Socium Collegii Regii Gresham dicti et Botanographum Regium.
 Plantarum Umbelliferarum Distributio Nova, per Tabulas Cognationis et Affinitatis, ex Libra Naturae observata et detecta (1672).
 Historia Plantarum Universalis Oxoniensis (Vol 1 1680)

L'abbreviazione standard Morison può essere utilizzata per indicare questa persona nel citare un nome botanico. Siccome i nomi di piante pubblicati prima del 1º maggio 1753 non hanno alcuna ufficialità, l'abbreviazione di questi botanici pre-linneiani è raramente utilizzata.

Altri progetti

Collegamenti esterni