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GARDEN CITY, Kan. (KSNW) — Last month, we told you about a neighborhood in Garden City where residents have been dealing with rust colored water, despite efforts by the city to clean the pipes. Those residents are still dealing with that, but relief may be in sight.
“For more than five years,” said Hattie Street resident Sonya Uthe on how long she’s had rust-colored water. “It’s been a very long time.”
Uthe refuses to use the water in her home. Even though the city says the water is safe, she’s not willing to take the chance.
“I would have tummy aches every day from using the tap water for coffee, so that made me more aware,” said Uthe.
Now, she buys bottled water in bulk for everything from drinking coffee to brushing her teeth. She’s even stopped bathing at home and has to rely on others for showers.
“Mother’s Day,” she said, referencing the last time she took a shower. “Some friends called, came and picked me up and said, ‘It’s Mother’s Day, you come over and take a shower.’ So it’s been a couple weeks.”
It’s a burden she shares with her neighbors, who have also reported rust-colored water to the city.
“It’s not right,” she said. “I’m a human. This is Garden City, Kansas, the heartland of the United States of America.”
Their pleas have been heard. Today, Garden City’s Water Resource Manager Fred Jones visited residents of Hattie Street and had some good news.
Jones told KSN that because water hasn’t cleared up since the city cleaned the pipes in April, they’ll be replaced. He says they’ll replace a two block stretch of pipes along Hattie from Kansas Ave to Jenny Ave.
Garden City officials don’t yet have an estimate on the cost to replace the pipes or how long it will take. Officials also stress the water is safe to drink.

domain: sociology


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These are the main questions motivating our current research projects:
- Can metal pollutants be collected, brought into the lab, and used as catalysts?
- Why do some reaction rates depend strongly on which isotope of hydrogen is used, but most do not?
- What are the best techniques for keeping air and water out of samples?
Visit Miriam's bio to see her recent publications.
Check out this Reed Magazine cover story to read about our hydrogen work!
Here is recent coverage of Miriam's work in Physics Today.

domain: chemistry


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The localization of target antigens and autoantibodies in linear IgA disease is variable: correlation of immunogold electron microscopy and immunoblotting.
Zhou S., Ferguson DJ., Allen J., Wojnarowska F.
Linear IgA disease (LAD) of adults and children is a dapsone-responsive, autoimmune subepidermal blistering disease characterized by linear IgA deposits at the basement membrane zone (BMZ) of the skin and mucosa. Circulating IgA antibodies to BMZ components are often present. In this study we investigated the ultrastructural localization of the antigens and autoantibodies in six patients with LAD (five adults and one child). Using a direct postembedding immunogold electron microscopy (EM) technique, three different patterns of IgA antibody deposition were seen in the skin of four patients with LAD. The IgA deposits localized within the uppermost part of the lamina lucida and to the basal surface of the hemidesmosome in two patients, to the lamina lucida in one, and to the lamina densa in the fourth patient. Using an indirect immunogold EM technique and serum or purified blister fluid from two additional LAD patients, we showed that the serum autoantibodies of one patient bound to the hemidesmosome of the BMZ, while the autoantibodies in the blister fluid of the other patient bound to the lamina densa and sublamina densa including the anchoring fibrils in a labelling pattern similar to that of the monoclonal antibody (LH7.2) to collagen VII. All the autoantibodies binding to the hemidesmosome or lamina lucida recognized a protein in epidermal extracts of molecular weight 180 kDa or its breakdown product of 97 kDa, 200 kDa or 230 kDa. The antibodies binding to the lamina densa recognized proteins of 180 and 285 kDa. The antibodies that bound to the lamina densa and anchoring fibrils recognized collagen VII. In this immunogold EM study we have shown four patterns of IgA labelling in six patients with LAD, associated with five different antigens as recognized by immunoblotting. These results, together with our previous immunofluorescence and immunoblotting findings add support to the contention that LAD is a heterogeneous disease as regards both the target antigens and epitopes.

domain: medical


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While I was doing research for this week’s post on de-extinction, I came across an article by George Monbiot on the phenomenon of “accidental rewilding” that I thought was worth sharing.
I loved the book The World Without Us, which describes how rapidly nature would move in and erase the artifacts of civilization if human beings weren’t there to act as caretakers and groundskeepers. The author, Alan Weisman, cites a few places where this has happened, like the village of Pripyat near Chernobyl, or Varosha, a resort town in Cyprus that fell in the no-man’s-land between the 1974 Greek-Turkish partition of the island.
Monbiot provides another example: the Kočevski Rog, a highland region in southeastern Slovenia that was depopulated by the violence of World War II and never resettled. In just a few decades, the woods have regenerated and the land has returned to wilderness:
So tall and impressive are the trees now and so thickly do they now cover the hills that when you see the old photos — taken, in ecological terms, such a short time ago — it is almost impossible to believe that you are looking at the same place. I have become so used to seeing the progress of destruction that scanning those images felt like watching a film played backwards.
…The mountains rambled across the former Yugoslavia, fading into ever fainter susurrations of blue. The entire range was furred with forest. Where the road sank into a pass, the darkness closed around us. Through the trunks I could see the air thicken, shade upon shade of green. A few yards from the road, a fox sat watching us. Its copper fur glowed like a cinder in the shadows, which cooled to charcoal in the tips of its ears. It raised its black stockings and loped away into the depths. Woodpeckers swung along the track ahead of us.
The leaves of the beeches glittered in the silver light above our heads. The great firs grazed the sun, straight as lances. They looked as if they had been there forever.
‘All this,’ Tomaž told us, ‘has grown since the 1930s.’
This vast, seemingly pristine forest has grown in less than a hundred years – an ecological eyeblink. It’s a cheering thought to think that, in spite of all the damage we’ve done, nature is resilient. Even pushed to the margins, it still stands ready to return, if only we’d stand down and get out of the way.
And other than the fact that the Kočevski Rog was depopulated violently, it may be giving us a glimpse of the future. Already, a majority of humans live in cities, and by 2050 that’s expected to be as high as 70%. As megacities exert their gravitational pull, it’s likely that vast stretches of the planet’s surface will be peacefully abandoned. I can imagine a future where most people live in urban areas and the rest of the world has been allowed to return to wilderness.

domain: geography


Episode 022 - Are you afraid to feel truly happy?
Welcome to episode 022 of the podcast! It’s great to see you.
Today I’m talking about if you’re afraid to feel truly happy, why feeling happy can be so terrifying for some, and why we think we’re keeping ourselves safe by limiting how much enjoyment and feelings of happiness we allow ourselves.
If you’d like to be part of my new, supportive, community where I gain as much from you as you will from me join us here Facebook community here
Have you subscribed to my podcast yet? If not, I’d love it if you would, and if you’re feeling super-kind, I’d be very grateful if you would leave me a review over on iTunes, too.
Reviews help people just like you to find my podcast, and we can build a community that empowers us all.


Well I didn’t expect to have a Virtual Reality theme lately but dang the news is just coming fast and furious. 🙂 Here’s a Kickstarter campaign from last year to create an input device to use for walking and moving in Virtual Reality called the Omni.
H/T my friend Keith Lay
The Omni takes virtual reality to the next level— allowing anyone to stand up and traverse virtual worlds with the natural use of their own feet. The Omni is the first virtual reality interface for moving freely and naturally in your favorite game. Moving naturally in virtual reality creates an unprecedented sense of immersion that cannot be experienced sitting down.
On the surface this sounds like a good idea but I have actually tried out things like this a long time ago when I was messing with Virtual Reality. It can work but only in certain circumstances. Here are some of the problems.
- When we walk, we have a wide field of view and therefore can actually nearly see our feet right at the bottom of our vision. This allows our brain to know where to put our feet. With a VR headset you don’t have this. Instead you will have a virtual ground instead. Unless that virtual ground is flat, then what your feet are telling you and what your eyes see are two different things. This can cause some confusion.
- Another problem is the cables you have to wear (for now). These can easily get tangled as you spin around.
- More problems are it causes you to actually have to exert yourself while playing. This will cause you to heat up and the head mounted display is hot. This makes you rapidly start to sweat. (I know this from experience). While you are “walking” or “running” you don’t get wind rushing by you which usually cools you off.
- It’s also hard to crouch with the ring around your waist.
- Finally, how long will you be able to play a game like this? Game companies want you to play their games a lot. Some people play Call of Duty for 8 hours at a stretch. Can you do that with this rig? I doubt it.
I do like how you have a waist ring to support you. That is a really good idea. You can’t walk in VR without a support like that.
Overall, I like the idea but IMHO this method of movement in VR will only work well in certain circumstances. Even so, I wish them success and look forward to trying their device out myself! Anything that increases immersion will be useful.


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A medical license is required for a doctor to practice medicine in a particular state. Requirements vary by state but most require, at a minimum, post-graduate training in the doctor’s specific specialty. An NPI number is a national identifier unique to an individual health care provider and is managed by the Center for Medicare & Medicaid Services (CMS).
Learn more about Dr. Ellen Miller:
View the full profile to get information on:
- What's important to you
View full profile
- Currently 3 of 4 stars
The overall average patient rating of Dr. Ellen Miller is Good.
|Ease of Appointment||
|Spends Time with Me||
Specialties & Research
Dr. Ellen Miller, MD is board certified in Internal Medicine, Critical Care Medicine, Pulmonary Disease, and Sleep Medicine.
Education & Awards
Dr. Miller graduated from University of Kansas , Kansas City.
Dr. Miller has 11 hospital affiliations:
- Madonna Rehabilitation LTC Hospital
- Bryanlgh Medical Center
Accepted Insurance Plans
Dr. Miller accepts these health insurances in at least one office:
- United Healthcare - 15 plans
- United Health Group, Inc. - Americhoice - 1 plan
- Humana - 10 plans
- Great-West Healthcare - 3 plans
- Cigna - 3 plans
- Iowa Medicaid - 1 plan
- Aetna - 1 plan
Similar doctors nearby
- Additional Information
- Where does Dr. Ellen G. Miller practice?
Dr. Ellen Miller practices Internal Medicine, Sleep Medicine, Pulmonary Disease, and Critical Care Medicine near Lincoln, NE.
Additional practice locations include: Oneill, NE.
See Lincoln Internists, Lincoln Sleep Medicine Doctors, Lincoln Pulmonologists, and Lincoln Critical Care Practitioners.


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Home Depot has just confirmed what was previously rumored, that its recently announced credit card data breach may be of bigger proportions than the attack suffered by Target late last year. Reuters reports that the retail chain announced that 56 million payment cards were compromised in the attack that lasted for a few months, much longer than the Target heist – the same hacker group is believed to be behind both attacks, and many similar others targeting payment terminals in U.S. stores.
The Target heist was smaller when it comes to credit and debit cards obtained by hackers – over 40 million – but attackers also managed to grab other personal data for customers, affecting up to 70 million customers.
The Home Depot attack will cost the company at least $62 million – on such things as ”credit monitoring, increased call center staffing, and legal and professional services” – although the final fee could be much higher. Target spent $148 million in its second fiscal quarter, following the Black Friday 2013 hack.
Home Depot assured customers that it’ll also handle any fraudulent charges to their payment cards following the data massive data breach, and said it has not yet estimated how much it’ll cost to reimburse banks for any fraudulent charges, and credit and debit card replacements.
Home Depot also said that the malware used to steal personal data has been eliminated from its network, and the security hole used to attack its terminals closed off. The company revealed that hackers used unique, custom-built software that hasn’t been used before in attacks, being able to evade detection for a long period of time.
Several other U.S. retailers may be the subject of similar cyberattacks, a recent report from U.S. law enforcement agencies revealed, with many targets not even knowing their systems were breached.

domain: news


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A PETITION to save a historic building in Kingston Town Centre has gathered nearly 8,000 signatures in over a week.
The Kingston Market House is scheduled to be converted into an upmarket pizza restaurant later this year and has raised concerns on what impact it is going to have from the independent traders who are currently occupying the building.
Eva Veliotou, a trader and petition creator, said to The Surrey Comet: “KMH should be free to the public to appreciate rather than having to ‘buy into’ an external chain to view.
“It is a unique visitor attraction for a Royal Borough that adds character, an identity and a reason to visit from the surrounding areas that already have chain restaurants and shops.
“There is nowhere like ‘Kingston’s creative heart’ that provides local and aspiring creative businesses with a platform to sell.”
The business move by, The Stable Bar, has created controversy since the chain proposed moving into the premises earlier this year.
Many local residents have voiced their concerns that Kingston already has enough restaurants and may possibly even kill off the market place.
Back in February, The River reported how students and lecturers at Kingston University had unclear reactions on what kind of impact the change would have upon the building and its historic significance to Kingston.
Recently Kingston Council’s leader, Kevin Davis, highlighted the Market House’s significance to the town’s community but the building itself had “struggled” to be a tourist attraction.
The Market House is currently inhabited by small, independent businesses that sell handmade arts and crafts products, and a tourist information centre.
The petition can be found on the campaigning website, change.org, and needs at least 10,000 signatures before it can be eligible for a debate at Kingston Council before the closing date of March 21.
The petition’s total currently stands at 8,594.
Sign the petition is here.


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Electronic beats dominate this not-so-scary late night Friday the 13th session of Bridging the Gap. What's scary is that most of it will be picked on the fly, and built around new music from Sault, Quantic, Bonobo, Kokoroko and more.
Sometimes that producer is just as important as the talent. Tonight, we'll be doing a deep dive on Brian Burton, aka Danger Mouse - one of the most prolific alternative producers over the past 15 years. He's had a hand in releases big and small, and has also seen plenty of success as a musician in his own right.

domain: entertainment


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Casino Blackjack is a popular game that many people enjoy playing. The game is based on the card game of Twenty-One, which is a popular casino game.
The object of the game is to score as many points as possible by taking cards that add up to 21 and playing them until you lose. There are several different ways to play casino blackjack, and the strategy that works best for you will depend on your individual playing style.
There are three basic strategies for casino blackjack: sticking to basic strategy, going all-in, and splitting hairs. Basic strategy is the most conservative approach, and it involves playing each hand according to the rules of the game.
All-in players are willing to risk everything they have on each hand, while split hairs players try to make small adjustments to their strategy in order to maximize their chances of winning.
There are several factors that can affect your chances of winning in casino blackjack. The most important factor is your luck, and you can’t control how often you’ll get good cards or bad cards.
However, by following a basic strategy and using caution when gambling, you can minimize your chances of losing money.
Overall, casino blackjack is a fun and exciting game that can be enjoyed by all types of players. While there is no guaranteed way to win every time you play, following a basic strategy and avoiding risky behavior will help you maximize your chances of success.

domain: game


Considerations To Know About torque wrenches services
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3 New Albums Out This Week You Should Listen to Now: The Lemon Twigs, Fred again.. and Eno, and Flume
There’s so much good music out in the ether that sometimes it’s difficult to parse through all of it. Every week The Daily Music Report will do the hard work for you and highlight the best releases available on streaming services.
This week we’re highlighting new music from The Lemon Twigs, Fred again.. and Eno, and Flume.
The Lemon Twigs – Everything Harmony
New York-based indie rock duo, The Lemon Twigs, have just unleashed their fourth studio album, Everything Harmony. Featuring a mix of psychedelic pop, baroque pop, and glam rock, the album comprises 13 original tracks that perfectly encapsulate the band’s unique sound. Standout tracks include the poignant ballad ‘Any Time of Day,’ the dramatic and theatrical ‘What Happens to a Heart,’ the dreamy psychedelic pop of ‘In My Head,’ and the upbeat and infectious title track, ‘Everything Harmony.’ With Everything Harmony, The Lemon Twigs showcase their continued evolution as a band, delivering a strong album that’s sure to please fans of indie rock and music aficionados alike.
Standout Songs: In My Head, Any Time Of Day, What Happens to a Heart, Everything Harmony
Fred again.. and Eno – Secret Life
Fred again.. and Brian Eno have unveiled their latest joint project, Secret Life. Diving into the experimental and soulful side of their musical repertoires, the album serves up a mesmerizing mix of ambient, electronic, and soulful sounds. The release marks a refreshing departure for Fred again.., known for his previous works in the house and techno genre. With Secret Life, the duo has created a captivating and introspective record that will captivate fans of both artists.
Standout Songs: Secret, Enough, Cmon, Chest, Come On Home
Flume – Arrived Anxious, Left Bored
Electronic music fans, rejoice! Australian producer Flume has just dropped a surprise album, and it’s a stunning collection of previously unreleased tracks titled Arrived Anxious, Left Bored. Packed with an eclectic range of sounds and styles, from the pulsing beats of house and techno to the ethereal melodies of ambient music, the album is a testament to Flume’s versatility and creativity as a producer. While still true to his unique signature sound, Flume demonstrates a newfound maturity and depth in his music that will captivate both long-time fans and newcomers. Arrived Anxious, Left Bored is a gem that will leave you craving for more.
Standout Songs: Chalk 1.3.3 [2017 Export Wav], Jerry 1.6 [2017 Export Wave], Arrived Anxious, Left Bored [2020 Export Wav], Not Other 1.2.2 [2021 Export Wav]
When you’re done here lose yourself in our full library of 3 Albums Out This Week You Should Listen to Now.


70 Tapley Street
Kevin Chaffee, Natural Resources Manager
8:15 am - 4:30 pm, Monday - Friday
2nd and 4th Tuesdays, 5:00 pm, 70 Tapley Street
Chris Collins, Chair
Juanita Martinez, Vice Chair
Description of Commission:
The Conservation Commission protects water resources including public and private water supplies, ground water, fisheries, endangered species, wildlife and wildlife habitat, and aesthetics. The commission holds hearings on development and other activities that may affect these natural resources for granting or withholding permission for these activities. It also maintains detailed maps of wetlands and flood plains within the city. The commission consists of a chairman and six members; all Springfield residents appointed by the Mayor.
Request for Determination of Applicability
Notice of Intent
Notice of Resource Delineation
Request for Extensions
Request for Amended Order of Conditions
Process for Obtaining Permit(s):
If a project will occur within 100 feet of any water resources, contact the Office of Planning & Economic Development to determine the appropriate permit required or if an exemption exists. Most projects require the submission of a detailed site/work plan, a project site visit with members of the Commission, and a public hearing to present the scope of the work to be done. The Commission will then make a determination following the closing of the public hearing and issue the appropriate documentation.
A Legal notice may be required to be published at least 5 business days prior to a hearing and sent to all abutters within 100 feet of proposed project. Responsibility for advertising requirement is assumed by the applicant.
Time Frame for Public Hearing:
A hearing will be scheduled at the next meeting after completion of the application.
Time Frame for Decision:
Twenty-one days after the close of the public hearing for Notice of Intent. Decisions must be rendered within 21 days of submission for Requests for Determination of Applicability.
Appeals may be made by applicant, landowner, any aggrieved person, abutter, group of 10 citizens, or Massachusetts Department of Environmental Protection (DEP) and must be submitted to DEP within ten days after permit review outcome.
See table on following page.
Applicable Local, State, Federal Statutes
M.G.L. Chapter 131, Section 40;
MA. Wetlands Protection Act & Rivers Protection Act
Page last updated: Monday, August 13, 2018 01:49 pm


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In 2009, Chicago Interior Designers Lacey and Gasparaetto began their collaboration on a large-scale residence and formed a long lasting friendship and partnership, which now exists as Lacey Gasparaetto. With a combined experience of 18 years, they have grown their company considerably since inception and have recently expanded outside the Chicago area with projects in Asheville, Los Angeles, London, Lake Geneva, and Greece. Lacey and Gasparaetto have been featured in many prestigious publications including Sun-Times SPLASH, Modern Luxury Interiors Chicago, Chicago Home + Garden, and Luxe Interiors + Design. In 2015, they were recognized as a member of Luxe Magazine’s prestigious “Gold List”.
Lacey Gasparaetto’ repertoire spans anywhere from sprawling suburban estates to cosmopolitan flats and lavish vacation homes. They collaborate on ground up builds, extensive renovations and everything in-between. Their soup to nuts approach includes: space planning, millwork and cabinetry, lighting, art, furnishings and fabrics, custom furniture design and countless other design aspects. They love making each and every project feel special working with artists on commissions and procuring antiques from all over the world.
Their mantra, “Livable Luxury” is an intoxicating blend of beauty and comfort. LG Interiors’ practice is organic achieving riveting character development to reflect each client’s needs. Eclectic pairings of precious and conventional allows LG Interiors to create interiors with a fanciful meter of surprise and chords of low-key glamour. Aside from their well-curated aesthetic and departure from the ordinary, the organized and functional life in which they create for their clients seems to be the real luxury.
Worked in high-end residential design since 2005. In 2008, she was recognized by Chicago Social Magazine as one of Chicago’s up-and-coming design stars. Lewis has a love for interiors that quietly convey chic. Giving her spaces neutral backdrops allows her to feature her custom designed pieces that reflect each client’s personality. She appreciates the architectural details both existing and the ones she’s able to envision. The end result is always the same- beautiful interiors, which are individually tailored. She enjoys working with people and nurtures and values relationships with her clients. Melissa has a B.A. from the University of Texas at Austin and a B.F.A. from Harrington Institute of Interior Design.
Began her career in high-end residential in 2008. Her design roots began while working creatively in the film and music industries in Los Angeles. It was in LA where she mastered the art of designing large scale creative campaigns for her high profile clientele. Her exposure to creatives, her avid traveling and her laid back lifestyle have molded her bohemian aesthetic into what she fashions today. Cari’s aesthetic can best be described as well mingled, mixing periods, styles, scales, textures and new with old. Her passion lies in the unintentional; however, her interiors appear deliberately collected over time with historical relevance and vernacular undertones. She believes style has no rules and designs interiors with a curated blend of interesting objects. Cari has a B.A. in Marketing and Communications from Boston University.

domain: artistic


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Are you sure?
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Science and Health—an extraordinary book transforming lives - Program 044
Guests: Lisa Shaulus, Jerry Stevens, Nellie Hall
In the mid-late 1800's a woman from New England named Mary Baker Eddy, a devout student of the Bible, began searching for a system of metaphysical healing. She had experienced healing herself. Eventually, she discovered what she had been searching for, she was able to heal others and she put her discovery into writing. The result was a book named Science and Health with Key to the Scriptures. Science and Health has been described as a textbook for healing, for prayer, for understanding God, for answering any of life's questions—large or small. Hear from three individuals about how their lives have been touched, changed, healed by this book.
Enjoy 1 free Sentinel article or audio program each month, including content from 1898 to today.

domain: library


Despite all the flying cars we’ve seen in science fiction, the vehicles we’ll be seeing in the foreseeable future will be more reminiscent of giant drones or helicopters.
Futuristic science fiction tends to play with our illusions. And in this sense, flying cars are no exception. The flying car concept that we’ve been sold has always been the one all of us pictured: traditional cars that could “simply” fly instead of driving down a highway. And someday we may be able to reach this milestone in terms of form and propulsion, but the reality of today’s projects appears to be more like helicopters or drones than flying cars in terms of form.
These are the so-called VTOL, vehicles that can land and take off vertically and that are starting to be more and more well-known as time goes by because the projects are either taking shape or are getting near to being commercialized. However, unlike electric cars and autonomous cars, it’s going to be a long time before we see this segment popularized. Especially because of price, but also because of legislation.
One of the most well-known projects is the EHANG 184, an autonomous aerial vehicle (AAV) that, according to its creators, is not just a bigger drone. It works with an electric engine and uses four motors with a total of eight propellers, to fly. Because it has to have long-lasting autonomy, this type of vehicle has a contained weight which, in this case, is approximately 440 kilograms.
As for security, its fail-safe system is very interesting because it lands in the closest and safest area as soon as it detects a problem in a component. In its presentation, its creators announced a modest speed of 96 kilometres per hour and an autonomy of 16 kilometres. The price tag will be between 200,000 and 300,000 dollars.
Another one of the most expected models is the TF-X by Terrafugia, which has been talking about the product for many years and whose prototype has already flown but is far from being commercialized. The brand is talking about a 2021 launch date with a price tag of 300,000 dollars. It has an autonomy of 800 kilometres and an announced speed of 320 kilometres per hour with a 1 milliwatt power engine.
As for size, according to Terrafugia, it will fit inside a traditional car garage.
As we see, we still can’t talk about solid projects or projects that we can place too much hope in. However, advances are happening and these will continue to speed up, just like drones themselves, as time goes by.


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Depending on how much of a hike or day in the woods this is what I always carry.
Milbank bag (filters dirty colored water)
Miniworks repair kit
Sweetwater Chlorine drops (not in photo)
Us Army Canteen and canteen cup
Open Country Foldable pot

domain: hobby


DKA were commissioned to provide a state of the art industrial facility for Ricardo UK at Shoreham-by-Sea. A large assembly and testing area is complemented by a ‘visitor’ mezzanine. All of the operational areas are serviced by underground ducting and trenching which required extensive coordination with the client.
In addition to the functional requirements the facility was to be part of the client’s VIP site tour. As a result the building not only had to facilitate the primary work function, but also had to be suitably designed and specified to be a suitably impressive part of the client tour.
In addition to the functional and aesthetic requirements the building had to be procured on a tight budget and operational within an short time period. The design solution not only met these criteria, but is now seen as a benchmark for future industrial development on the wider site.


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Adventurous, Nature-Filled Seaside Bridal Portraits at Nusa Penida
What is it about the beach and being by the ocean? Pandemic or no pandemic, Bali has always been a popular spot for tying the knot and celebrating romance. On Nusa Penida, a small island off Bali, these newlyweds splashed in the ocean and played to their hearts’ content – with Andre Lesmana of Fire, Wood & Earth photographing away. There were sunrise shots, sunset shots, and that glamorous palm tree-lined driveway. Thank you for this set of bridal portraits!
Andre: “Rinie and Christian are a super adventurous couple. They love to travel and explore amazing natural landscapes. That’s the reason they chose Nusa Penida, a small island southeast of Bali. The island offers some of the most exotic beauty that nature has to offer. We started the shoot on the west side of the island on the first day, followed by the sunset at Broken Beach and Kelingking Beach. On the second day, we moved to the east side of the island to chase the sunrise. We explored the hills at Atuh Beach, wandered along Diamond Beach, and finished the day beneath those beautiful palm trees near Crystal Beach.”


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Hotel ‘guests’ face raps
Charges were filed against the nine persons who were caught with P3 million worth of shabu in a hotel in Barangay Kamputhaw, Cebu City, at the Cebu City Prosecutor’s Office yesterday afternoon.
Senior Supt. Joel Doria, Cebu City police chief, said the nine persons stand accused of violating Republic Act 9165 or the Dangerous Drugs Act and may also face charges for violating the Anti-Cyber Crime Act for selling illegal drugs online.
“Whatever innovation they will make, we will be one step ahead from them.” Doria said.
He thanked the hotel management for reporting the presence of the suspects to their office.
Among those arrested were Mary Ann Carticiano, Crise Claire Ferolino, Chris Araneta, Alvin Navaja, Mark Vincent Curayag, Reinfred Babatid, Marlene Gibson, Elizalde Perater and Charles Vallecer.
Chief Insp. Maria Macatangay, Kamputhaw police precinct chief, said the arrest came after the hotel’s keeper noticed that the smoke alarms in the hotel rooms were taped with tissue at 7 p.m.
Macatangay said the suspects had a pot session and the guests in the nearby rooms complained of the smoke that came from their room.
She said this forced the hotel management to report it to the police.
The hotel management also complained that the checks issued to them by the suspects all bounced.
“If you can notice, if they are outside, they could be easily arrested and identified. They see that our operatives cannot easily enter establishments, but little do they know that we coordinated and met with the security managers so it is not difficult for us,” Doria said.
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domain: law


Under pressure from Sen. Bob Dole (R-Kan.), the Reagan administration has reportedly agreed to soften some of its proposed food stamp cuts, though the program would still face sharp reductions, administration and Capitol Hill sources said yesterday.
Dole, a longtime friend of the food stamp program, which benefits agricultural interests as well as the poor, has now become a major power in the Senate. As chairman of the Senate Finance Committee, he is keeper of the gate for all the major tax, Social Security, welfare, Medicare and Medicaid changes that President Reagan hopes to push through Congress. Anyone with that much power has influence over virtually anything, even if it doesn't fall directly in his jurisdiction.
But Dole is also chairman of the Senate Agriculture nutrition subcommittee, which has jurisdiction over the food stamp program. It was in this role that he recently began inquiring into how much the poor would be hurt by Office of Management and Budget Director David A. Stockman's proposal to cut food stamp outlays by $2.6 billion. These outlays had been projected to total $12.7 billion in fiscal 1982.
According to admnistration sources, Dole called Stockman several times and also met with him late last week and negotiated a cutback in the reduction plan. At a meeting with Dole and others, Stockman reportedly indicated that instead of $2.6 billion -- which Dole's choice as Secretary of Agriculture John A. Block had supported -- the proposed slash in food stamps would be only $1.5 billion to $1.8 billion.
Dole's apparent success in reducing the cutback could create some sparks at the Senate Agriculture Committee whose new chairman, Jesse Helms (N.C.), has been one of the most voluble critics of food stamps.
Helms was not commenting about the matter yesterday, and aides said that the senator's position on budget cuts is unchanged: Congress will have the last say on any cuts or major changes in program.
House Democrats, meanwhile, still in the majority in their chamber, seem ready for all-out battle over food stamp reductions."It doesn't make a big rat's --- what they do downtown . . . . If they go higher on the cuts we'll simply have more amendments to restore the money," a House Agriculture Committee is prepared to have not more than $1 billion in food stamp cuts."
According to sources, Stockman indicated he would alter two proposed eligibility changes. One, included in Stockman's "black book" of proposed cuts, would have reduced benefits by 35 cents' worth of stamps for each dollar earned by a recipient, instead of the current 30 cents. Stockman said he would drop this change, sources said.
He also decided to recommend that a recipient cease to be eligible for the program when his gross income reaches 130 percent of the poverty line, sources said. This is a lower figure than applies in practice now in many cases, but somewhat higher than Stockman had originally contemplated.
Meanwhile, several large coalitions began mobilizing to oppose the cuts in food stamps and a proposed $1 billion cut in school lunches and child feeding.
One, called the National Child Nutrition Coalition, consists of about 30 organizations and has as its primary purpose to fight the school lunch cuts. It includes the American School Food Service Association; the Food Research and Action Committee (FRAC); the National Farmers Union; the Children's Foundation; National Milk Producers Federation; and American Federation of State, County and Munincipal Employes.
Another, fighting food stamp cuts, has many of the same groups plus the United Auto Workers, United Food and Commericial Workers and National Urban League.


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By Chauncey Alcorn For Dailymail.com
Published: 07:08 BST, 19 August 2019 | Updated: 07:09 BST, 19 August 2019
The administrative judge presiding over the disciplinary trial NYPD officer Daniel Pantaleo following the 2014 chokehold death of Eric Garner said the officer was 'untruthful' about his role in how Garner ended up dead that day
The administrative judge presiding over the disciplinary trial of the cop who choked Eric Garner to death in 2014 said the officer was 'untruthful' about his role in how Garner ended up dead that day.
Internal affairs investigators interviewed Officer Daniel Pantaleo on December 8, 2014. The transcript of that interview was introduced during his disciplinary trial in place of Pantaleo's direct testimony.
During their questioning, the investigators asked Pantaleo to describe the chokehold maneuver banned by the NYPD in 1993 due to its lethal risks. Pantaleo defined the action as a move where 'you use your forearm, grasped with the other hand, and you pull back with your forearm onto the windpipe, preventing him from breathing.'
In truth, Pantaleo's definition of a chokehold was more stringent than the NYPD's.
But after being forced to watch the now-infamous video of himself wrapping his forearm around Garner's neck before grasping one hand with the other and pulling back onto the man's windpipe, Pantaleo maintained that he didn't choke the Staten Island father of six even though the officer's actions appeared to match his own incorrect description beat for beat.
The full text of NYPD administrative judge Rosemarie Maldonado's 46-page opinion recommending officer Daniel Pantaleo be fired following his departmental disciplinary trial


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So much of our societal norms focus on self-care. Marketing campaigns are often geared towards loving yourself through new cosmetics, going to the gym, eating this meal plan, or taking a much-needed vacation. This is also sometimes known as ‘treat yourself!’ Lately self-love has even become reaching out for help and going to therapy. While this is such an excellent step in a healthy direction regarding what ‘self-love’ is, there is still a long way to go with difficult topics such as abortion.
Maybe as Valentine’s Day approaches, you find your mind wandering to this concept of self-love. Perhaps you know you have something in your heart that you haven’t given yourself the grace or love to deal with, but maybe now feels like the right time. If you’re struggling with difficult emotions in regard to an abortion you had, no matter how long ago or how recent, you deserve to show yourself some self-love this February. Taking a courageous step toward beginning a healing journey is one of the best ways you can show love to yourself. What may seem distant or only possible in your wildest dreams can become your reality if you take this step into showing yourself gentle, compassionate love.
Restore After Abortion is a program designed to meet you where you are after an abortion. We are made up of compassionate, accepting individuals who believe working to find healing and restoration is one of the best ways you can show love to yourself. Our program can be tailored to meet your needs and your pace. You don’t have to walk this path alone! We look forward to cheering you on as you love yourself this February and beyond.
Call or text Restore After Abortion at 630-599-0043 to get started on your path to healing.

domain: psychology


28 January 2018
This Republic Day, DRecords brings Darmiyan – a tribute to the Indian soldiers, brave and patriotic sons and daughters of India who lay their lives protecting unknown people just because they belong to the land they so lovingly serve.
The song depicts the emotional charge some families of the soldiers’ carry. From sacrifices to anger, from dejection to remorse, from the constant fear of loss that the family or the loved one’s of the soldiers’ go through.
Beautifully sung by singer and composer VIKRANT MATHUR, an established music composer who started his musical journey as a singer with participating and adjudged as the Second runner up in the music reality in Zee Antakshari.
This beginning gave his creative spirit wings and thus started a creative journey full of awards, great experiences and more learning.
Vikrant has composed for stalwart singer’s like Shaan, Sunidhi to name a few and has also received Rajasthan Award. Apart for composing songs like Babuji that went viral last year on you tube, for various advertisements, He has composed the BJP’s UP campaign anthem.
Darmiyan happened when Producer and Actor Shahzad Khan approached Vikrant to compose a sad romantic song. “I composed it and Shahzad immediately lapped up to it and even came forward to act the lead role. Ravi Yadav then gave words to this song and then Akbar Khan, Raj Aman, Shahzad finalized the story around the song which came out as a tribute to our soldiers, armed forces”.
“We loved the concept. Video director Akku, DOP Sunny have done complete justice in bringing out the emotions visually,” says Taran Mehndi CEO of DRecords.
Listen on Gaana : http://bit.ly/2Bwht9Z
Hear it on Saavn : http://bit.ly/2Gm6LXd
Stream it on Hungama : http://bit.ly/2DxEc7j
Play it on Wynk Music : http://bit.ly/2DTEHwh
YouTube Link : https://youtu.be/HvJUWhJ6L88


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China under President Xi Jinping has been cracking down on foreign citizens in the name of strengthening national security. (Photo by Yusuke Hinata)
Opaque interpretation of law means anybody can be arrested anytime
Chinese authorities have detained a Beijing-based Japanese employee of Japanese pharmaceutical company Astellas Pharma. A Chinese Foreign Ministry spokesperson said the man is suspected of engaging in espionage activities and violating the country’s criminal and counterespionage laws.
As was the case in past detentions, the Chinese side has not disclosed what specific actions breached the law. Beijing’s interpretation of the law is extremely opaque, and we call on the government to immediately release the man.
Under President Xi Jinping, China has continued to crack down on foreign nationals in the name of national security. Since 2015, at least 17 Japanese citizens have been detained for allegedly engaging in espionage. These individuals range from geological researchers to trading house employees to academics.
The biggest issue is the lack of clarity on where China’s definition of “national security” begins. This opacity makes it impossible for foreign companies to adequately prepare and train their employees for assignments or business trips to China.
If companies are constantly afraid that their employees could be detained at any time, they will have little option but to refrain from sending staff to China. This could eventually lead to less trade and investment between the neighbors. This hurts Beijing, too, by disrupting its plans for steady economic growth.
READ FULL ARTICLE:
By: Miss Cherry May Timbol – Independent Reporter
Contact by mail: firstname.lastname@example.org
Contact by mail: email@example.com


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Loantaka Brook Reservation, Morristown, NJ
The Action For Distraction 5K is a Running race in Morristown, New Jersey consisting of a 5K.
Expect a fast out and back Star Wars-themed course at the Action For Distraction at Loantaka Brook Reservation in Morristown, with a more challenging, hilly trail course at the spooky Skeleton 5K at Central Park in Morris Plains!
Claim this race to update race dates, course descriptions, upload race pictures, and more.CLAIM RACE
We try to keep race listings up-to-date, but sometimes miss updates. Click below to submit updated race information and details.SUBMIT UPDATE

domain: sports


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Friday, June 18, 2010
Rights-Singapore: Hung Up on the Death Penalty
When it comes to crime and punishment, this island state of five million people has been a lightning rod for derision, mockingly called a myriad of names from "a fine city" to "Disneyland with the death penalty." But the Singapore government has stood firm on its tough stance, and proudly parades the twin banners of economic strength and low crime
rates as symbols of the success of its authoritarian rule. After all, the country’s leaders have emphasised that Singapore will not follow liberal Western ideologies, and must instead have its own brand of Asian- style democracy.
To be fair, the country has made clear its zero tolerance policy in handling crime. On all inbound flights, for example, passengers are warned that possession of drugs is a crime that carries the death penalty in Singapore. Under the Singapore Penal Code, the death penalty is meted out on a range of offences, from unlawful discharge of firearms to murder. Any person found in possession of more than the allowed quantity of drugs also receives the mandatory death sentence.
The "mandatory" clause in the death penalty law removes judges’ discretion to impose a lighter sentence. "Nobody can claim that they don't know the rules. Since these people knowingly challenge the system and break the law, they deserve to get punished," said Irene Ng, a 53-year-old homemaker. This bustling city boasts one of the highest levels of literacy in the world, but is surprisingly backward when it comes to discussion on issues of human rights.
Singaporeans tend to shy away from the topic, and when pressed for comments on the subject, turn conveniently to government-sanctioned answers, routinely replicated arguments against freedom of expression and other civil group concerns: that the death penalty is a necessary evil, and to succumb to international pressure in these matters is to risk destroying the fabric of society. The mandatory death penalty for serious drug offences here is a "trade-off" the government makes to protect "thousands of lives" that may be ruined if illegal drugs were freely available, Law Minister and Second Home Affairs Minister K Shanmugam said at a dialogue session in May.
While the United Nations Commission on Human Rights adopted a resolution calling for the establishment of moratoria on executions in 2003, Singapore has been adamant in its decision to remain one of the few nations worldwide with the mandatory death penalty. "Thousands of lives have been ruined due to the free availability of drugs" in cities such as Sydney and New York, Shanmugam said. "You save one life here, but 10 other lives will be gone. What will your choice be?"
Singapore improved from first to fifth position in the world for number of executions per capita between 2004 and 2008. The city hanged more than one per million population each year, behind Saudi Arabia, Iran, Kuwait and North Korea, with China ranking a close sixth. According to the latest U.N. report on capital punishment released at the end of 2009, the number of executions in Singapore has dropped dramatically from 242 in 1994-1998, and 138 in 1999-2003, to 22 in 2004-2008.
But the recent case of Yong Vui Kong has brought the mandatory death penalty in Singapore back into the limelight. The 22-year-old Malaysian was convicted in 2008 of smuggling 47 grammes of heroin into Singapore. Lawyers representing Yong argued that the mandatory death sentence violates international standards and human rights laws.
"This is a young man, only 22, who committed a non-violent offence," Saul Lehrfreund, co-founder of the Death Penalty Project, a London-based group that appeals against death sentences, told the media in May. "The court in Singapore has no choice but to impose death by hanging, regardless of the individual circumstances of the case. In this day and age, that just seems ludicrous." Kong, whom lawyers describe as "impoverished and vulnerable," was due to be hanged in December until lawyers obtained an emergency reprieve. The case is regarded by experts as an important challenge to the country’s death penalty law and has attracted media attention across Asia, where executing people for drug offences remains controversial.
Taiwan recently abolished the mandatory death penalty. China, which continues to execute prisoners for 68 different offences including 44 non- violent crimes, allows judicial discretion in sentencing drug-related cases. In Singapore's defence, Attorney General Walter Woon has argued that parliament has the power to show mercy in individual cases. "It can't be right that an administrative body not amenable to judicial review effectively becomes the sentencing body," said Lehrfreund. "There is a clear global trend away from sentencing people to death without taking their age, vulnerability and other powerful
mitigating factors into account." "The mandatory death penalty is barbaric. And what makes it worse in these cases involving drugs is that the accused is not presumed innocent until proven guilty. On the contrary, the burden is on lawyers of the accused to prove that he is innocent without doubt," said Joshua, a 38-year-old lawyer who was concerned about possible backlash and requested to be identified only by his first name.
"What this means is both simple and gruesome. That, sadly, considering how far we have advanced as a nation, it is still possible for an innocent man to be hanged in Singapore," he added. By Stanislaus Jude Chan


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The New York State Tax Appeals Tribunal has issued its decision in Matter of IT USA, Inc., DTA Nos. 823780 & 823781 (N.Y.S. Tax App. Trib., Apr. 16, 2014), affirming the Administrative Law Judge’s determination permitting two New York taxpayer corporations to file combined Article 9-A reports, also including their parent holding company, despite the absence of substantial intercompany transactions, since they established the existence of a unitary relationship and the lack of arm’s length pricing. Meanwhile, in a decision issued just weeks earlier, an ALJ found that combination was not permitted for a different group of companies providing information technology sales and service, finding insufficient connections on the record presented to establish either a unitary relationship or distortion. Matter of SunGard Capital Corp. and Subsidiaries, et al., DTA Nos. 823631 et. al. (N.Y.S. Div. of Tax App., Apr. 3, 2014).
IT USA Case
Facts. IT USA, Inc. (“IT USA”) is a United States subsidiary of an Italian clothing company based in Milan, Italy, which in 2001 formed a new corporation, IT Holding USA, Inc. (“IT Holding”), to centralize the operations of IT USA and another affiliate, Manifatture Associate Cashmere USA, Inc. (“MAC”), acquired by the Italian parent in 1999. Employees of IT USA who had also performed administrative services for MAC were transferred to IT Holding and continued to perform services for both IT USA and MAC from IT Holding’s commercial domicile in New York City, including all logistical functions, such as ordering inventory from Italy and having it shipped to activity, advertising and public relations. IT USA and MAC employed only sales personnel and did not have their own management or administrative employees.
IT Holding used sophisticated software to track shipments and orders from IT USA and MAC and to monitor outstanding receivables for their customers. IT Holding paid a third party a license fee for the software and did not receive reimbursement from IT USA or MAC. IT Holding rented a warehouse to store certain IT USA and MAC merchandise, and it organized fashion shows to display IT USA and MAC luxury clothing. There was no management services agreement, and although a management fee schedule was prepared to allocate compensation paid to IT Holding employees among the companies based on estimated hours, no time records were kept, and the methodology was based on cost, with no markup.
MAC continually had a negative cash flow and received money from IT USA to fund its operations. No formal loan documents or other evidence of indebtedness were created and no interest was paid; payments of principal were accrued but no cash was transferred. All three companies had the same president, who oversaw all aspects of IT Holding’s departments and was in total and sole control of IT USA and MAC, including making all the sales decisions. Certified financial statements included a disclosure that IT USA and Mac were economically dependent on IT Holding.
The standard for combined reporting. For the years at issue (2003 and 2004), combined reporting was required or permitted under the statute and the regulations when three requirements were met: (1) ownership of substantially all stock; (2) a unitary business; and (3) distortion on separate returns, which was presumed to exist when there were substantial intercorporate transactions.
The Department agreed that the ownership requirements were met, and it does not appear to have seriously contested that a unitary business existed, but contended that the “distortion” requirement was not met, relying heavily on the absence of substantial intercorporate transactions as its basis for denying combined filing status.
The ALJ decision. The ALJ found that the companies were engaged in a unitary business, noting that they were in the same or related lines of business, they conducted related activities, and that IT Holding sold no product of its own but only provided services to IT USA and MAC. The ALJ focused on the “flow of value” among the companies as being “the key to a finding of a unitary business” and found a flow of value in numerous areas, including the common cash management system. He also concluded that distortion existed, relying on many of the same factors that established the unitary relationship.
The Tribunal decision. The Tribunal has affirmed the ALJ’s determination and upheld the filing of combined reports. It found that a unitary business existed, relying, as did the ALJ, on the factors set forth in Matter of Heidelberg Eastern, Inc., DTA Nos. 806890, 807829 (N.Y.S. Tax App. Trib., May 5, 1994), and noting that the same factors that give rise to a unitary business may demonstrate distortion on separate returns. The Tribunal found that IT Holding’s provision of management, corporate, administrative and logistical services at cost resulted in distortion, and that IT USA and MAC “could not have operated without the wide array of support services provided by IT Holding,” noting in particular the provision of management services at estimated cost, without any markup.
However, the Tribunal did not accept all the ALJ’s factual findings, including the ALJ’s finding that the failure to transfer funds between shared accounts demonstrated absence of actual payment, finding that the Tribunal has “previously accepted the posting of payments to intercompany accounts as sufficient evidence of payment in the context of controlled intercorporate accounts.” It also did not accept the ALJ’s finding that the cash management system resulted in distortion, despite agreeing that a common cash management system does indicate a unitary business and could be a “‘possible area of distortion,’” noting the absence of documentary evidence, and finding two witnesses’ testimony an insufficient substitute, since one was not employed during the audit period and the other failed to testify as to specific transfers and amounts of funds. Nonetheless, the Tribunal found distortion existed in reliance on the many services being provided at cost.
The companies in the SunGard Group provided information technology sales and services, including data processing, information availability, software solutions and software licensing, through four main business segments “involved in similar and related lines of business”: Financial Systems, Public Sector, Higher Education, and Availability Services (“AS”). SunGard Data Systems, Inc. (“SDS”) was the parent for the first period of the two periods at issue, and SunGard Capital Corp. (“SCC”) was the parent company for the second year. These periods were the first two periods after private equity investors acquired the SunGard Group in a leveraged buyout (“LBO”). SDS provided the SunGard Group’s financial, accounting and information security data functions, as well as legal and employee management services; managed budgetary matters, including directing the cash management system and third party debt; and prepared all necessary SEC and other public filings and tax returns. The costs of providing such services exceeded $65 million and $66 million for the two periods, respectively. None of the costs were charged out to SDS’ affiliates. Further, SDS financed the LBO, with almost $10 billion of debt, guaranteed jointly and severally by SDS and most of its wholly owned subsidiaries; some debt was securitized by affiliates’ receivables. The debt instruments contain restrictions on the ability of members of the SunGard Group to issue dividends, sell assets and incur debt.
After the LBO, the SunGard Group consolidated purchasing, human resources and benefits management, and other shared services in SDS. SDS also paid a quarterly management fee to the investors after the LBO, for financial, managerial and operational advice, which was not charged out to SDS’ affiliates. Also after the LBO, various groups were formed to promote cross-selling of business to existing clients among the Group’s segments.
Audit. The companies in the SunGard Group with New York nexus originally filed separate reports for the short period ended December 31, 2005, and for 2006. Later, SDS and its subsidiaries, and SCC and its subsidiaries, filed amended reports on a combined basis for the two periods. Together the amended reports sought refunds in excess of $2.5 million. On audit, the Department denied the refund claims and issued deficiencies to certain affiliates, taking the position that, while the ownership requirement was met, neither a unitary business nor distortion existed.
ALJ decision. The ALJ agreed with the Department. He held, first, that the submitted record did not demonstrate that the SunGard Group was unitary, despite finding a “common thread” in the nature of the businesses transacted by the Group members and “shared points of connection” among the members. He found that, while there were many intercompany services, the SunGard Group had not established details about the costs of services provided or the significance of AS’ services to the other members, even though the list of the services provided by AS appears to include services that are central to the success of the services provided by the other segments, such as managing the infrastructure and network, and maintaining hardware used by the SunGard Group. He also found that functional integration and flows of value attributable to the shared services were not “operational,” drawing a distinction between “‘corporate oversight’ and ‘strategic guidance’” on the one hand, and “functional or operational” expertise on the other, finding that the latter was necessary and had not been established.
Although the absence of a unitary business would alone preclude combination under the statute, the ALJ also addressed whether separate reporting resulted in distortion, rejecting the argument that the unreimbursed interest expenses and management fees, the use of a central cash management system, and cross-selling of products and services created sufficient distortion. Further, the ALJ noted that the record reflected “no quantifiable benefit” of SDS’ LBO debt to the subsidiaries, that the failure of SDS to charge out approximately $66 million of expenses incurred on behalf of the SunGard Group was insufficiently significant when compared with SDS’ total expenses, and there was no evidence in the record regarding the extent of any benefit attributable to the Group members from having a centralized cash management system.
Taxpayers have seen many more audits seeking to separate groups that filed combined reports in cases where substantial intercorporate transactions are not present and therefore no presumption of distortion arises under the regulations. Nearly 20 years ago, in Heidelberg Eastern, the Tribunal reviewed the factors that are needed to demonstrate a unitary business and distortion on separate returns, but in recent years it appears that at least some auditors have regarded the standards of Heidelberg Eastern as no longer relevant and have refused to recognize that distortion may well arise even in the absence of substantial intercorporate transactions, forcing taxpayers to take cases to the Division of Tax Appeals to demonstrate the need for combined reporting.
The Tribunal decision in IT USA reaffirms those Heidelberg Eastern principles, and confirms that many of the same inquiries are necessary for both the unitary business and distortion tests, and that the same factors that demonstrate a unitary business can also support the existence of distortion if there is no arm’s length compensation involved. These principles will continue to be relevant even after the statute changed in 2007 (until it changes again for years after 2014 under the newly enacted tax reform legislation) because, for taxpayers seeking to file combined reports, the distortion requirement remained in full force, and combination can still be permitted if distortion arises from separate returns, whether or not substantial intercorporate transactions exist. Therefore, taxpayers that can show they meet the standards for combination – whether or not they have substantial intercorporate transactions – should still be able to file combined reports, in reliance on both IT USA and Heidelberg Eastern.
It is interesting to consider whether the Tribunal decision in IT USA, if it had been issued earlier, would have led to any different result in SunGard. Unlike most combined reporting cases, which generally focus more on the distortion requirement, since the Department often agrees that the unitary business requirement has been met, in SunGard the Department also argued there was no unitary business, and the ALJ agreed, finding that the evidence in the record did not demonstrate significant, direct and quantifiable evidence to support findings of functional integration, centralized management and economies of scale. Although the record in SunGard appeared to include evidence of the existence of each of these elements, the decision found the level insufficient, although the ALJ does not identify the appropriate level of each that must be present to establish that a unitary business exists. Based on the many references in the decision to failures of proof in the record, taxpayers seeking combination should consider whether it makes sense to proceed on a stipulated record in lieu of a full hearing, as was done in SunGard, or to have a full hearing despite the likely additional costs involved with such a hearing. A full factual hearing may give taxpayers the opportunity to gauge and address the ALJ’s concerns and perhaps establish through live testimony or additional evidence the substantiality of the impact of intercompany transactions and the parents’ actions on behalf of all of the members of the group.
Due to the recent change for post-2014 years to full unitary combination, the need to demonstrate distortion will disappear, and the unitary business test will assume primary importance. The SunGard decision appears to be imposing a stricter test for establishing a unitary business than can be seen in either Heidelberg Eastern or IT USA and, if upheld, may give rise to a greater difficulty on the Department’s part in demonstrating the existence of a unitary relationship among members of a group that it is seeking to combine under the new statute.

domain: finance


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THE bust shows Richard, who was killed at the Battle of Bosworth Field in 1485, with a large chin and nose, thin lips and prominent cheekbones and one shoulder higher than the other - as suggested by his spinal curvature.
The scientific reconstruction was created by experts at Dundee University, based on a CT scan of the remains which were found in an archaeological dig in September in the choir of the Grey Friars Church in the city.
The discovery, one of the most dramatic archaeological finds in recent history, has been confirmed "beyond reasonable doubt" to be that of the king.
Richard III enthusiasts hailed the reconstruction as revealing a "more pleasant" looking Richard than those of contemporary portraits and "far removed" from the image of the cold-blooded villain portrayed by Shakespeare.
Dr Phil Stone, chairman of the Richard III Society, spoke of the "smears, innuendos and myths" suffered by Richard following his death
"This shows the face of a man who has lain for more than 500 years in a shallow grave in the Grey Friars Church and who is now known to be an anointed medieval king - the 'king in the car park' as he has become known," he said.
Philippa Langley, also from the Richard III Society, who spearheaded the drive to discover his remains, said the most extraordinary moment for her during the project had been the seeing the reconstruction of the "real" Richard.
"For me, when it was revealed, and I was looking at his face, the face was no longer the two-dimensional caricature promoted by the Tudors," she said.
"For me, that was the biggest moment, suddenly the aim of seeing the real Richard III - it was a miraculous dream really come true."
The reconstruction was scientifically created by Caroline Wilkinson, professor of craniofacial identification at the University of Dundee, using a CT scan and later "humanised" by painting and adding features such as brows and lashes by Janice Aitken, a lecturer at the University of Dundee's Duncan of Jordanstone College of Art and Design.
Ms Aitken said the reconstruction work began before it was confirmed that the remains were those of Richard and Prof Wilkinson worked without reference to any of the contemporary portraits of Richard.
Sarah Levitt, head of arts and museums for Leicester City Council, said the reconstruction showed "superb craftsmanship" and will be on display at the King Richard III visitor centre when it opens next year in the city.
"Here was in front of me, Richard the man, the human being brought to life before my eyes, the flesh on those ochred bones from our Leicester City Council car park made red by the rich earth of Leicester over nearly half a millennium," she said.
"This is the man, as he was before the pain of those awful last moments of his life, this is a living, breathing man before you."
The remains of Richard III will be reinterred early next year in a Christian-led ecumenical service at Leicester Cathedral.


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Wikipedia Poker After Dark - martinval.com Poker After Dark wikipedia poker after dark Returning to NBC Sports Network - PocketFivespoker after dark results. 25 Apr 2010 .. 1 4 wikipedia poker after dark NEW Poker After Dark s06e29 season 6 episode 29 My Favorite Pro (part 1) castle tv show new health care bill pros and cons sprint 4g ..Free Guide: 20 Rules for Playing Flush Draws in 2017. Start Watching for Free About Brian Townsend | Biography | Poker player | United Townsend appeared on season 3 of GSN's High Stakes Poker. He also appeared on NBC's Poker After Dark and won $120,000 by beating Doyle Brunson heads up. After considerable success in playing high-stakes games, he was featured on the front cover of the August/September 2007 issue of Cardplayer Magazine and November 2008 issue of Inside Poker. Brian-Hastings-pic1 - VIP-Grinders Australian Poker Sites; Swedish Poker Sites; Chinese Poker Sites; Mobile Poker Sites; Italian Poker Sites; Asian Poker Sites; Brazil Poker Sites; Mac Poker Sites; UK Poker Sites; US Poker Sites; Poker Bonus. Best Poker Bonus; Free Poker Bankrolls; Brian-Hastings-pic1. Brian-Hastings-pic1 ...
Brian Hastings Retires from Professional Poker - Casino News Daily
Hastings was the young man responsible for wiping out the even-younger Viktor ‘Isildur1’ Blom’s bankroll in one single session back in December of 2009 – taking the Swede for $4.2million in a match-up which would later rebound horribly on Hastings after he admitted to receiving help to defeat Blom. Yesterday Hastings wrote of the fallout from this (in) famous poker session, claiming ... Brian Hastings Quits Poker | PokerNews Brian Hastings Quits Poker. December 09, 2016 Frank Op de Woerd. ... and I don't have any hand histories from Brian Hastings or Brian Townsend's matches, such a database is not possible. Poker After Dark: Part II of the PLO $100,000 Cash Game ...
Phil Ivey - Wikipedia
Viktor Blom Poker After Dark, Poker Dice Score Sheet Download! Now that Brian Townsend has come out in his blog and admitted to compiling a database of about 50,000 hands he and others played against you to analyze viktor blom poker after dark your play, do you feel like you deserve to get a portion quien gana con color poker or all of your money back from the session?! Poker After Dark: Part II of the PLO $100,000 Cash Game ... Part II of the $100,000 pot-limit Omaha Poker After Dark cash game saw Patrik Antonius, Brian Hastings, Phil Ivey, Tom Dwan, Jared Bleznick, & Phil Galfond take to the felt. Brian Hastings Resigns From Poker In Lengthy Blog Post ... Three-time World Series of Poker gold bracelet winner Brian Hastings has given the world formal notice of his resignation from the world of professional poker through a lengthy personal blog post. It has been a rough and controversial ride for Hastings, but is he really done with poker? The 28-year-old says he is ready to move on from poker to tea. Brian Hastings and Phil Galfond featured on the next ... Brian Hastings and Phil Galfond featured on the next season of Poker After Dark. ... Brian Hastings updated his blog yesterday and had very interesting news to tell. He was flying to Las Vegas for ...
Despite appearances on Poker After Dark and winning millions of dollars in online poker, Cole South is best known by some as the guy who allegedly shared hand histories with Brian Townsend and Brian Hastings, helping the latter win $4.18 million off Viktor “Ilsudur1” Blom in a single session.
Brian Townsend - Poker Player Profile
Poker After Dark is a show detailing a table at a poker tournament for big time cash winning! Poker After Dark breaks the mold of traditional poker and card playing shows by taking away most of the commentary, and allowing for the viewer to hear the table talk and get a more realistic feel of being a player at a table.
HSP a Poker After Dark PLO na PokerTube (Expres zprávy)
This is a discussion on Hi friends anyone know what happened to brian townsend within the online poker forums, in the General Poker section; I remember that in 2009 was a prodigy playing online ... Poker After Dark - Revolvy Poker After Dark is an hour-long poker television program on NBC . The show made its debut on January 1, 2007, and was cancelled on September 23, 2011, following the "Black Friday" criminal case , which involved major sponsor Full Tilt Poker as one of the defendants. For its first two seasons, both of which originally aired in 2007, the show was presented by Shana Hiatt .


Fuselage - Bulkheads
Finished preparing the parts on the firewall. I match-drilled the F-601J angles to the firewall. Then, I deburred all of the parts that attach to the firewall, except for the stainless steel. You also need to countersink the parts that lay against the firewall, since the firewall is dimpled. I managed to countersink a few extra parts.
I am debating whether I will prime the parts or not. I really don't see any reason to prime the parts inside where there is no moisture.
|Match-drilling F-601J-R. First, you need to position the parts by aligning them with the holes, which should be 1/4" from the bottom of F-601J. Note, the plans say to radius F-601J to fit inside of F-601M, but the parts are actually about an eight-of-an-inch above the bottom edge of F-601M.|
|Clamp the parts from the rear, then turn the firewall over and drill.|
|This part (F-601G) should not be countersunk, since it lays on top of other parts. Oh, well.|
|I also had to reinstall a few parts, since I had the F-601H parts reversed. Again, this was not a problem, because the parts are already drilled by Van's and it didn't make any difference. I just had to make sure that I countersunk the correct side.|
|This little sucker took forever to debur. It is thick, and the machine marks are fairly deep. Looks ok, now.|
|Everything countersunk, deburred, and ready to assemble. That is, after I deburr the firewall.|


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Nine banks on the spot for breaking Central Bank rules
Nine banks ended up in the financial regulator’s bad books last year after breaching key legal requirements, according to a new report.
This is down from 13 banks that breached the Banking Act and Central Bank of Kenya (CBK) prudential guidelines in the year ending December 31, 2020.
The improvement boosted banks’ profitability after the economy began to recover from the negative impact of the Covid-19 pandemic.
The CBK said most of the breaches related to breach of the single obligor limit, mainly due to a decline in Tier 1 capital of some banks which continued to report losses.
“Appropriate corrective action has been taken against relevant institutions by the CBK with respect to the violations,” the regulator said in the 2021 Banking Supervision Report.
The report showed that eight banks failed the test of ensuring that a single borrower does not receive more than 25% of their capital base in what is designed to avoid the risk of lenders putting all their eggs in one. basket.
Known as single debtor, this requirement came to the fore in August last year after Vice Chairman William Ruto claimed he had arranged a 15 billion shillings loan from Equity Bank to a Turkish investor.
However, the bank revealed that it could only lend a maximum of 2.5 billion shillings, as required by the CBK’s prudential guidelines. The report shows that two banks failed to maintain the minimum capital base – or shareholders’ funds – of 1 billion shillings.
Two banks have been found guilty of engaging in prohibited activities that restrict aggregate material credit exposures to no more than five times the capital base.
Five banks had invested more than a fifth of their capital base in land and buildings, a breach aimed at ensuring that banks have enough liquidity in case depositors urgently needed their money.
Five banks failed to meet the statutory minimum required ratio of total capital to total risk-weighted assets of 14.5%, a violation that affected one of the largest banks.
Risk-weighted assets are used to determine the minimum amount of capital that must be held by lenders to reduce the risk of insolvency due to their lending activities.
The more risk a bank takes, the more capital it needs to protect depositors.
Three banks failed to meet the legal minimum ratio required for the core capital to deposit ratio of 8%.
At three other banks, a single insider took out loans valued at more than one-fifth of its capital base, while at two other lenders, insider lending exceeded the total insider borrowing limit of 100 % of basic capital.
A bank failed to maintain the minimum statutory liquidity ratio of 20%, meaning the lender would struggle to repay its current debts.
The bank’s liquidity stood above the minimum legal level of 20% with an average liquidity ratio of 56.2% over the same period.
Two banks breached the requirement that a financial institution must maintain a foreign exchange risk exposure of no more than 10% of its capital base.


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Published on Nov 13, 2015
Local Virginia school divisions from Henry County, Goochland County, Falls Church City and Virginia Beach City share their insight on technology planning, funding, implementation and teacher professional development.


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The only British national killed in a Hong Kong ferry crash was a child it has been confirmed. Hong Kong authorities said five children were among the 38 killed in the crash.
The majority of the 120 passengers on board the pleasure cruiser were employees of Hong Kong Electric and their friends and family.
More top news
Shadow business secretary Rebecca Long-Bailey has called for "immediate" relief to prevent thousands of companies going out of business.
A spokesperson criticised the behaviour of a "small number" of fans at the game between Birmingham City and the Wolverhampton Wanderers.
Those taking part in the bizarre trend say the combination of fruit juices and hot water makes for a uniquely liberating experience.


Yokohama India, the Japanese tyre manufacturer’s local arm which has a plant in Bahadurgarh, Haryana, today introduced a new range of high-performance tyres to its portfolio.
The Yokohama BlueEarth-GT range, which, according to the company, is inspired by the Grand Touring concept, is meant to offer high performance as well as comfort. The tyre series boasts an asymmetric tread design that incorporates features like lightening grooves and blade-cut sipes to enhance wet-weather performance, alongside offering mound profile, dimple shoulders and higher pitch numbers to make the drive comfortable.
The tyre attributes also include triple centre ribs, silica-based compound along with the advanced side profile to offer extra comfort on long distance drives – the reason behind the GT branding.
According to Nitin Mantri, chairman, Yokohama India, “At Yokohama we look at the bigger picture that goes beyond pure financials. In 2010, we launched the BluEarth series, aimed at being environment friendly, human friendly and society friendly. GT is the latest addition to this family. With significant development in road infrastructure, there has been an increase in demand for better cars which in turn demands higher rim sizes and with the changing landscape, there is also an ever-growing need for performance without compromising on comfort - that is where BluEarth-GT comes in.”
The BlueEarth-GT range will be available in 26 tyre sizes, ranging from 14 to 17 inches. The company says that the tyres will be suitable for premium hatchbacks, midsized and executive sedans as well as compact and midsized SUVs.


- Volume 20 Issue 4
This paper presents a three dimensional modeling and dynamic anlaysis of a hydraulic excavator. An excavator is composed of a ground, an under-frame, two idlers, two spockets, an upper-frame, a boom, an arm, a bucket two yokes, two connecting rods, two boom cylinders, an arm cylinder, and a bucket cylinder. Each cylinder is modeled with two separate bodies which are linked to each other by a translational joint. The three dimensioanl model of the excavator consists of 22 bodies and each body is assumed as rigid. This paper suggested the maximum lifting capability, a critical load and reaction forces at joints form the DADS simulation. It was presumed that the reaction forces due to a critical load are three times bigger than those due to the maximum lifting capacity.
Excavator;Multibody Dynamics;Under-Frame;Maximum Lifting Load;Critical Load


(breitbart) – NBC “Today” host Savannah Guthrie sat down with Rep. Liz Cheney (R-WY) to discuss her ouster as chairwoman of the House Republican Conference over her opposition to former President Donald Trump.
Guthrie asked Cheney if she intends to run for president. The Republican lawmaker from Wyoming said she would do “whatever it takes” to keep Trump from being elected again.
“I think that it is the most important issue that we are facing right now as a country, and we’re facing a huge array of issues, so he must not ever again be anywhere close to the Oval Office,” she emphasized.
Guthrie pressed Cheney on running for president, to which Cheney followed up, “Right now, I am very focused on making sure that our party becomes again a party that stands for truth and stands for fundamental principles that are conservative and mostly stands for the Constitution, and I won’t let a former president or anybody else unravel the democracy.”
“Whatever it takes?” asked Guthrie.
Cheney responded, “Whatever it takes.”
The congresswoman later asserted that she will “absolutely” run for reelection and can “absolutely” win, despite pushback from members of her own party.
Guthrie pointed out that Trump and his team are working on getting a candidate to primary her in Wyoming, but Cheney challenged them to “bring it on.”
“You know, bring it on,” Cheney declared. “As I said, if they think that they’re going to come into Wyoming and make the argument that the people of Wyoming should vote for someone who is loyal to Donald Trump over somebody who’s loyal to the Constitution, I welcome that debate, and I look forward to having that debate for the next 18 months.”


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Oftentimes WordPress users avoid using or even trying newly released products. There is a common belief behind it that new products usually come with many vulnerabilities and bugs. Apart from that, users tend to be very trustful about product ratings and reviews, so they don’t seem to take any action until there is pretty much positive rating and feedback attached to them.
Challenging this widespread belief I’ve picked a handful of new yet advanced WordPress themes to introduce to you, as I’m convinced that newly added themes can also have a great deal to offer.
Let’s get to know about these new WordPress themes and their features and functionalities. Don’t hesitate to give them a try.
Business Elite theme was developed keeping in mind the latest web design trends and functionalities needed to compete on today’s web. It’s a one page WordPress theme with parallax design, advanced features, which let you introduce the whole profile of your business in a single page. The theme features a sticky menu on the top and comes with different sections to organize and display your content in a relevant way. It also features a full-width slider on the homepage and a contact-form. It’s responsive, SEO-friendly, super fast and lightweight. In order to learn all its features you can check the theme’s Demo and Pro version.
Sauron is a multipurpose WordPress theme with flat and clean design. It’s responsive, retina-ready, SEO-ready and uses modern one-page scrolling and parallax technology. The theme comes with various sections, allowing you to give your website an organized and professional look and feel. Among its features are front page builder, fullscreen lightbox slideshow, layout editor, social media links and other advanced tools necessary to establish a trustworthy identity for your website. It’s compatible with all the major browsers and will ensure the fast and smooth loading of your website. You can check the Demo and Pro version of Sauron for more details.
If you are new in blogging, AcmeBlog can be perfect kickstarter for you. It is a new theme, focused on the blogging, and has all the necessary functionality to have your blog stand out. The theme comes with an advanced layout control options enabling you to take full control of how your blog looks. You can fully customize the theme’s front page, header and footer sections, color scheme, background, etc. It’s incredibly fast and SEO-friendly as well.
Yet another newly released WordPress business theme worth giving a try. It is ideal for showcasing company portfolios and introducing your business. The theme is SEO-friendly and features a full-width slider, parallax design sections, layout editor, front page builder, and includes links to the social media profiles of your business. It is distinguished with its wide options for layout, color, fonts, and page templates customization and enables you to build a trustworthy online presence. There is a contact form at the bottom of the front page to enable your customers easily get in touch with you. Check Business World’s Demo and Pro version to discover more features and functions.
Explore is a flexible multipurpose WordPress theme with clean design and solid coding. The multipurpose design ensures the availability of advanced features that can be necessary for blogs and websites focused on different topics and purpose. The full-width slider on the homepage strikes the eye and the clean organization of the pages and the widget area makes is super easy to get around your blog. The theme allows full customization of its features and supports custom CSS to have it look exactly as you want.
If you own a blog or website that is related to healthcare and medical topics, then this WordPress theme is designed right for you. Built on Bootstrap CSS framework it adapts to any device screen and ensures better user experience on your website. It is also retina ready and supports cross browser compatibility.The theme features a slider with carousel effect, 4 page layout options, 2 page templates, customizable header, footer and widget areas. You can insert social following links in the header and footer parts of the theme.
I hope after reading this post you’d decide to give these new and advanced themes a try and see what they are really capable of. They’re all lightweight, feature-packed and are built strictly aligned with WordPress requirements. If you know other new yet powerful themes that are also worth mentioning, please feel free to make suggestions. I would love to hear from you.

domain: design


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Sinop See + Do
Collected by Leeann Murphy , AFAR Local Expert
İncedayı Mahallesi, Okullar Cd. No:2, 57000 Sinop Merkez/Sinop, Turkey
Since antiquity, the Hittites, Romans, Seljuks, Byzantines and Ottomans have all laid claim to Sinop and its surrounds. It’s no surprise then that the Archaeology Museum, displaying discoveries unearthed locally, is a highlight for visitors to the...
Gelincik Mahallesi, Fatih Cd. No:158, 57000 Sinop Merkez/Sinop, Turkey
The Arslan Torun mansion in the town center is a fine example of 19th-century Ottoman civil architecture, and today it houses the local Ethnography Museum. Walk through the rooms of this three-story former abode to see realistic re-creations of...


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“Everybody calls her by her name, even those who don’t know how to say it. I prefer to call her ‘my wife.’ Because nobody else can. The marriage relationship is supposed to be set apart. Different from every other relationship, even the relationship with our kids. So, when I say ‘my wife,’ it is special. It shows she is special to me, and I’m special to her. I love that.”
The excerpt above is taken from a piece written by Jackie Bledsoe (click here to read it in full) and it got me thinking about how I refer to my wife, Candice.
Upon reflection, whether I refer to my wife by name or by her relationship to me depends very much on the context of the comments – what I am talking about and with whom. In conversations with mutual friends I tend to use her name, however, with people that don’t know her so well I would generally refer to her by our relationship.
The context of a conversation is more than just the individuals taking part. The culture in which the conversation takes place is also significant.
I recall an interview with a Christian jazz musician who, because of the connotations in the culture in which he worked, always introduced his wife by saying, “This is my girlfriend – we’ve been married for X years.” There’s something about that that I like. It has the ring of a relationship that is young, fresh and exciting. But having said that, I won’t be adopting the practice.
In my experience, too many people have negative attitudes towards their spouse, referring to “the wife” in a derogatory way, as though she were a kill-joy that they’d be better off without. That is so sad.
Yes, my wife is my girlfriend, but not only that; she is my best friend and the one to whom I have committed myself for the rest of our lives. So in this respect I am completely in agreement with Jackie – My wife is the most special person in the world and however I refer to her it will be with the utmost respect.
So, ladies and gentlemen, what about you?
How do you refer to your spouse?
Have you even given it any thought?


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Restoration work carried out on the Ina and Gowienica rivers (and their tributaries) is part of the Oder Delta rewilding programme, and will hopefully boost fish migration and populations in the area.
New Rewilding Europe Capital loans to enable transformative rewilding projects in Finland and Portugal
Backed by the Natural Capital Financing Facility, a joint initiative of the European Investment Bank and the European Commission, the loans will support new forest and peatland restoration projects that enhance biodiversity, support wildlife comeback and deliver greater value to people.
Rewilding Europe is delighted to welcome the Wallasea Island Wild Coast Project to the European Rewilding Network. Comprising 850 hectares of tidal saltmarsh and mudflats, brackish lagoons, grazing marsh and freshwater grassland, as well as arable bird cover, this landmark conservation and engineering project represents the largest man-made marine wetland area in the United Kingdom. The addition takes the number of network members to 67 (including Rewilding Europe’s eight operational areas), distributed right across Europe.
This year’s third European Rewilding Network webinar saw 17 participants from seven European countries discuss the return of European rivers to their natural, free-flowing state.
Tagged with GPS transmitters, young griffon vultures from the Rhodope Mountains rewilding area continue to make remarkable journeys. As part of the LIFE Vultures project, based in Bulgaria and Greece, such tagging is giving a better understanding of vulture behaviour and aiding in their conservation.
The signing of a five-year strategic partnership agreement between the two organisations signals their ongoing commitment to European nature restoration. Focusing on a number of key areas, the new cooperation will work towards tangible outcomes in support of wilder European nature.
A new academic paper outlines how principles for European rewilding can be put into practice. Based on practical experience and pilot projects, some dating back over 25 years, the authors ask applied scientists to view rewilding as an unfolding conservation approach to optimise its transformative potential.