text:
Out-Law News 2 min. read
30 Jun 2017, 9:39 am
Karen Bradley said she was "minded to" refer the proposed deal to the CMA after reflecting on concerns media regulator Ofcom raised (146-page / 3.06MB PDF) about the impact it could have on media plurality.
Fox and Sky will have an opportunity to respond to Bradley's initial opinion and even file undertakings in an effort to mitigate the concerns raised and avoid a lengthy investigation by the CMA before Bradley issues a further decision, expected on 14 July.
The media companies have already tabled undertakings which, Bradley said, were aimed at ensuring editorial independence of Sky News would be maintained post-transaction. However, although Ofcom said that the undertakings would address the concerns it highlighted, Bradley said she was minded to reject them.
Bradley asked Ofcom in March to review the planned £11.7 billion deal and make a recommendation on whether the deal should be allowed to go ahead on public interest grounds. Fox already owns a 39% stake in Sky.
Ofcom subsequently looked into whether there would be "sufficient plurality of persons with control of the media enterprises" serving UK audiences should Fox complete a takeover of Sky, as well as whether the management at Fox "have a genuine commitment" to the attainment of the objectives of broadcasting standards outlined in UK communications laws.
Separately, Ofcom also looked into whether Sky would remain a fit a proper holder of a broadcast licence if Fox was to complete a takeover.
Ofcom said that there is not a "reasonable basis" for it to conclude that Sky would no longer be a fit and proper holder of broadcast licences (21-page / 626KB PDF) if owned and controlled by Fox. However, in its separate public interest assessment, Ofcom flagged media plurality concerns and recommended to Bradley that she refer those issues for further scrutiny by the CMA.
In particular, Ofcom said a merger of Sky and Fox would have "material influence over news providers with a significant presence on television, radio, printed newspapers and online" and that the combined news operations would have the third largest reach of all news providers in the UK, behind only the BBC and ITN. It also assessed the online news market and the potential impact and influence the Murdoch family could have on the news agenda if the deal went ahead.
Ofcom said the planned merger "raises public interest concerns as a result of the risk of increased influence by members of the Murdoch Family Trust over the UK news agenda and the political process, with its unique presence on radio, television, in print and online".
Bradley acted on that finding by stating that she was minded to refer the deal for investigation by the CMA.
"The reasoning and evidence on which Ofcom’s recommendation is based are persuasive," Bradley said. She said the issues Ofcom raised were "clear grounds" for making a referral to the CMA.
Bradley said she was not minded to ask the CMA to look further at the impact the deal could have on broadcasting standards. Ofcom said it saw no reason for the culture secretary to ask the CMA to look further into the issue.
Bradley said that, in line with legislative requirements, she would allow Fox and Sky and other stakeholders to respond to her proposals and give views on Ofcom's assessment.
"While there are strong feelings among both supporters and opponents of this merger, in this quasi judicial process, my decisions can only be influenced by facts, not opinions - and by the quality of evidence, not who shouts the loudest," Bradley said.

domain: law


Health authorities are expecting an increase in Influenza and other respiratory illness infections, which is why they are asking the public to take the appropriate measures.
It’s flu season and doctors are asking community members to get their vaccine as soon as possible. This in an effort to avoid hospitalizations due to common respiratory viruses, as most of them seem to present symptoms similar to Covid-19.
“100 percent less cases that influenza reported to our health department last year. Do we believe that because of less reporting and of course because the use of masks. That’s one of the great side effects that has protected us from this disease. Because we do not have that group immunity, that we usually would have, influenza vaccines are more important than ever,” said Dr. Melendez.
Dr. Melendez adds symptoms like cough, fever and a runny nose are usually associated with different sicknesses, which is why it is recommended that people speak to the doctor and get a Covid-19 test. On the other hand, doctors at DHR have seen cases where individuals test positive to Covid-19 and influenza at the same time.
“We’ve seen people with Covid and with flu, thankfully not many. But we know, having the two of them can put any individual at a higher risk for getting sick enough to being in the hospital and more,” said Dr. Bernal.
Dr. Bernal says there is no contraindication against getting both vaccines, which is why they are asking the public to get the Covid and influenza shots.
Doctors say that reducing the cases of respiratory illnesses will be crucial to not put a strain on medical resources that have struggled with the pandemic.


text:
and Wetlands Centre
This is one of the
Wildfowl and Wetlands Trust's
It is 26 hectares of naturalised landscape and wetland habitat holding many
hundreds of exotic wildlife from around the world and is home to many rare
species of wetland wildlife, as well as attracting wildlife visitors. It is set in ancient woodlands in the middle of the
South Downs next to the River Arun and overlooked by Arundel Castle.
Their wetlands discovery area allows you to
take a quiet safari boat ride along the waterways and on your journey discover
the wild flora and fauna in their natural environment and hopefully some wetland
visitors. Boats have a restricted number of persons on board and with a trained guide
you get as close as possible to the wildlife, so no need for telescopes or
binoculars. You travel deep into the reed beds, where you might see Water Voles,
migrant birds, dragonflies, snakes and more. You can also take a reed bed walk
and get up close yourself at your own pace if you want to.
As well as the annual wild visitors which
visit, like all of the WWT centres, they also have some permanent residents on
their lakes such as New Zealand Blue Ducks.
Other exhibits around the reserve include:
Explorer where you can get up close to pond life
A reedbed broad walk where you get to
walk through the largest reedbeds in Sussex
Chamber a building containing a camera obscurer giving a different perspective
on the reeds
thatched building containing an exhibition of a collection of native wild plants
and flowers with descriptions of medicinal and nutritional qualities as taken
from local country lore
thatched buildings used to demonstrate sustainable building techniques
over looking the main wetland lakes where you can watch the visiting waterfowl
Maze Walk and Tree Creepers which allow children in particular a fun way to
learn about wildlife and the little creatures around them.
Round Exhibition Huts and Boat Ride
RESERVE WILDLIFE REGULARS
Throughout the year on a visit you can expect
to see such highlights as
Kingfishers, Reed Buntings, Goldcrest, Bullfinches, Blackcaps, Siskin, Redpol,
Grey Wagtails, Long-tailed, Marsh, Coal, Great
and Blue Tits, Willow and Sedge Warblers, Cetti's Warblers, Water Voles, Nightingale and a
Cuckoos may be heard and Common Tern. See their website for daily reports of
what can be seen.
A flavour of what you might see on a visit:
Extracted from the
ARUNDEL March 13th 2008 NEWS REPORT
and Reed Bunting are singing in their
territories and the Peregrines on the Hanger have been
observed displaying with the pair mating at the end of the ritual. The
first Mallard ducklings have been hatching over the past
week. Two pairs of Oystercatchers can be seen on the
islands of Swan Lake and the Scrape area. Lapwing are
starting to display with the males tumbling and diving whilst delivering
their lovely 'peewit' call. Snipe have been seen in many
areas of reserve with up to 13 in the cut area of the Reedbed and over 50
individuals being seen from the Ramsar hide. A Firecrest
has been present in the hedgerow opposite the Wildlife Garden. Good
numbers of Pochard and Tufted Duck are
still being seen on Wetlands Discovery and most of them are in pairs.
Blue Tits and Great Tits have been seen
inspecting the numbered woodcrete nest boxes and a pair of
Treecreeper are a regular sighting on the silver birch trees at
the start of the North American pen. Kingfishers
can still be seen around the reserve but not as regularly now that they
have paired and set up their territories. Common Frogs
have spawned in the newly created pools in the cut area of the reedbed. A
couple of Common Toads have been seen in and around the
reserve but have yet to spawn.
Coltsfoot is now flowering well in several areas
especially on Wetlands Discovery and a single Lady's Smock
was seen flowering last week. The Wet Meadow area on the Woodland
loop has now had some work completed to remove some of the spreading
Dogwood and a cut and rake to encourage some of the
delicate flowers which have grown here in the past.
Red Crested Pochard
OTHER WILDLIFE AND NATURE
Also on site if you look closely you should be
able to see butterflies
such as the Peacock, Small
Tortoiseshell, Comma and Brimstone. Clumps of Coltsfoot, Primrose, Cuckoo Flower,
Cowslips, Dog Violet, Hyacinth, Snakeshead Fritillary, Speedwell, Ground Ivy,
Marsh Marigold, Herb Robert and Bluebells flower throughout
How to Get There In Detail
WWT Arundel is close to the A27 & A29. On approaching Arundel by road,
visitors should follow the brown duck signs. By foot from Arundel railway
station, it is half a mile to Arundel Town and a further, gentle mile along Mill
Road to the Trust. By Bus, there is a 30 minute service both from Chichester &
the West (Route 55), and Brighton, Worthing & the East (Route 702) every weekday
to the Arundel Town centre with the same walk along Mill Road.
|Further information Grid
WWT - West Sussex
Best Times to Visit:
time of year, different times will see different wildlife visitors. More
activities for children available during the summer months and school
Other Relevant pages:
WWT - West Sussex
is close to the A27 & A29. On approaching Arundel by road, follow the brown
Level access and hard surfaced tarmac paths. The broadwalk is wooden with
Low level viewing windows and level access in
Large free car
Cafe (serves hot food between 11am and 3pm), gift shop and art gallery.
Picnic area. Talks and tactile exhibits
can be organised by prior arrangement.
Things To Do,
See and Photograph:
Wetland wildlife, butterflies, wild flowers, buildings, reed beds and other
What to take:
telescope, binoculars, long lenses for when in hides, polarizer may be
useful on sunny days when doing wider views. During winter months wrap up
warm most of the site is outdoors.
Raptors, Wildfowl, butterflies, dragonflies and wild flowers.
The Wildfowl & Wetlands Trust
Open daily 9.30am
to 4.30pm. Closed Christmas Day
Concession (Students, Over 65 and unemployed) £8.27, Child £4.95 (4-16 years);
Family Ticket (2+2) £26.45
Child (<4) and disabled visitor helpers FREE.
FREE to WWT Members
There are also special Group Admission Prices
and Gift Aid prices.
Commercial and stock photography must be agreed in advance and is subject to
Keep to the paths at all times.
Special Needs Access:
Level access to all areas. Car park has
Special Needs Facilities:
Disabled toilet in main visitor centre, free
During weekends and school holidays activities
are put on for the younger visitor. Baby changing facilities.
Dogs are not allowed in WWT Centres except
guide/trained assistant dogs.
Please let us know any other information that we
can add to the Further information and Planning Grids or page and any errors that you discover. Before making a long trip to any location it is always
wise to double check the current information, websites like magazines may be
correct at the time the information is written, but things change and it is of
course impossible to double check all entries on a regular basis. If you have
any good photographs that you feel would improve the illustration of this page
then please let us have copies. In referring to this page it is helpful if you
quote both the Page Ref and Topic or Section references from the Grid below. To print the
planning grid select it then right click and print the selected area.
Please submit information on locations you discover so
that this system continues to grow.

domain: geography


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Source: New Slots Announcements – February 10, 2021

domain: entertainment


text:
Taylor Swift's Reputation-heavy tour set list features almost all the songs from her latest album, plus many her previous hit singles. But the show, which she debuted on May 8, also delivers a surprise song on each tour stop. Swift's nightly choices have run the gamut from fan favorite “All Too Well” to career throwback “Teardrops on My Guitar.”
While most Swift's performance is based on the main stage, she makes her way back to two smaller B-stages, giving more fans a chance to see her up close. There, she performs “Shake It Off,” “Dancing With Our Hands Tied,” “Blank Space” and “Dress” — as well as the surprise song the night on acoustic guitar.
Below, check out the list all the special songs she's brought to the Reputation Tour B-stage. Luckily, Swifties in the crowd have been quick to upload clips these rare live cuts.
“All Too Well” Glendale, Ariz., May 8; Pasadena, Calif., May 19
It's no secret among Swift fans that the emotional Red stand-out “All Too Well” is widely cherished. What better surprise to sprinkle into the set list on the opening night tour, then? “I figured … I would play this song you seem to request more than the others,” she said, introducing the beautiful tearjerker.
Swift once performed “Wildest Dreams” acoustic at a Grammys event, and she brought that raw, impassioned version the 1989 song to the Reputation Stadium Tour B-stage.
“The Best Day” Santa Clara, Calif., May 12
On Mother's Day weekend, Swift gifted her mom — and, apparently, tour opener Camila Cabello's mom — with this touching ode to the mother-daughter memories they've made. The sweet Fearless track is one that is rarely performed live by her.
The Rose Bowl served as inspiration for Swift's B-stage surprise on her first two nights at the venue. “Roses are red,” she mused. Cue an acoustic take on “Red,” the title track f her 2012 album.
“Holy Ground” Seattle, Wash., May 22
“Holy Ground” is all about romanticizing the time you've shared with someone — and an excellent selection to surprise an audience full longtime, loyal fans with. “Tonight I'm gonna dance for all that we've been through,” she sings. “But I don't wanna dance if I'm not dancing with you.”
— Ashley King Glendale,SantaClara1&2,Seattle,Denver (@Ashzash) May 23, 2018
“Teardrops on My Guitar” Denver, Colo., May 25
Swift's second single, released over a decade ago in 2007, is one she admitted she hasn't played “in 100 years.” The singer-songwriter went back to basics with an acoustic performance her song about unrequited high school love, and the crowd sang along to every sentimental word.


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LEBANON, Missouri- On Tuesday, Lebanon police report a man was trying to get random people to take care of a child. They say the investigation began when an officer received a dispatch call requesting a welfare check located on Rainbow Drive in the city.
“I received information from the Camden County Sheriff’s office that two subjects, male and female, unknown age or address were arrested on April 10, 2017 and had left their child with a 33 year-old man from Lebanon, Missouri. I conducted a welfare check on the child, unknown age white male from Camdenton, Missouri, and informed Camden Sheriff’s Office that the child was fine,” the officer said in the report.
Afterwards, the officer received another call from the Camden County Sheriff’s Office saying that the man had been calling random people trying to get others to take the child.
The Camden County Sheriff’s Office requested the LPD to return to the above location and stay with the child until local DFS could respond to the incident.
Division of Family Services arrived and took custody when it was determined the caregiver was not wanting any custody responsibility of the child, the report said.
The age of the child was not included in the report.

domain: sociology


text:
- Research article
- Open Access
Shorter daily dwelling time in peritoneal dialysis attenuates the epithelial-to-mesenchymal transition of mesothelial cells
BMC Nephrology volume 15, Article number: 35 (2014)
Peritoneal dialysis (PD) therapy is known to induce morphological and functional changes in the peritoneal membrane. Long-term exposure to conventional bio-incompatible dialysate and peritonitis is the main etiology of inflammation. Consequently, the peritoneal membrane undergoes structural changes, including angiogenesis, fibrosis, and hyalinizing vasculopathy, which ultimately results in technique failure. The epithelial-to-mesenchymal transition (EMT) of mesothelial cells (MCs) plays an important role during the above process; however, the clinical parameters associated with the EMT process of MCs remain to be explored.
To investigate the parameters impacting EMT during PD therapy, 53 clinical stable PD patients were enrolled. EMT assessments were conducted through human peritoneal MCs cultured from dialysate effluent with one consistent standard criterion (MC morphology and the expression of an epithelial marker, cytokeratin 18). The factors potentially associated with EMT were analyzed using logistic regression analysis. Primary MCs derived from the omentum were isolated for the in vitro study.
Forty-seven percent of the patients presented with EMT, 28% with non-EMT, and 15% with a mixed presentation. Logistic regression analysis showed that patients who received persistent PD therapy (dwelling time of 24 h/day) had significantly higher EMT tendency. These results were consistent in vitro.
Dwelling time had a significant effect on the occurrence of EMT on MCs.
In recent decades, peritoneal dialysis (PD) has been used as a therapy for end-stage renal disease (ESRD) and has been shown to provide equivalent adequacy and similar mortality rates to those of hemodialysis (HD) [1, 2]. However, 5- and 10-year technique survival rates are only about 70% and 50%, respectively [3–5]. The main causes of treatment failure are the development of recurrent peritonitis, loss of residual renal function, inadequate solute clearance, and loss of peritoneal membrane function .
There have been many advances in PD technique; however, ways to prevent the loss of peritoneal membrane function are still not fully understood. Continuous exposure to conventional bio-incompatible dialysate, which is acidic and contains large amounts of glucose degradation products (GDPs), is now thought to be one of the main causes of peritoneal morphological and functional deterioration [6, 7]. After undergoing PD, patients present with a reduction of microvilli, epithelial-to-mesenchymal transition (EMT) of mesothelial cells (MCs), sub-mesothelial fibrosis, and microvasculature disorders [8–10]. Consequently, the efficiency of dialysis decreases and leads to PD failure .
The EMT of MCs plays an important role in this pathophysiology . After dialysis, peritoneal MCs initiate the EMT process via a progressive loss of the epithelial phenotype, and they acquire a myofibroblast-like morphology [10, 13]. Then, those MCs contribute to peritoneal angiogenesis and fibrosis, two main causes of PD failure [10, 12]. Therefore, the EMT may be a key factor in peritoneal alterations during PD. However, there is limited information and no consistent result regarding the clinical parameters associated with EMT in previous studies [10, 12, 14–18]. Moreover, classifying EMT only according to morphology is subjective and unreliable.
The aims of this study were to determine the clinical factors associated with the EMT in PD patients and then to explore potential therapeutic interventions.
Patients and mesothelial cells
MCs from effluents were obtained by centrifugation of dialysis fluid taken from PD patients who were stable and regularly followed-up at an outpatient department between January 2010 and March 2011 [8, 19]. To standardize MC collected from effluent, we obtained the cells using standard protocol (dwelling time 4 hours with 2.5% glucose). The purity of the MCs was determined by the expression of intercellular adhesion molecule-1 (ICAM-1) . Patients were excluded if they had inflammatory conditions (including peritonitis), hemoperitoneum in the previous 3 months, or poor compliance (Figure 1). Clinical characteristics, including age, gender, body mass index (BMI), diabetes, hypertension, serum albumin, hemoglobin, residual renal function (RRF), techniques (manual or automatic), glucose loading, peritoneal dialysis duration, total duration of dialysate exposure, dwelling time (Group 1: ranging from 8–20 h daily, Group 2: 24 h with conventional dialysate and icodextrin-containing solution, and Group 3: 24 h with all conventional dialysates), episodes of peritonitis, and use of renin-angiotensin-aldosterone system (RAAS) inhibitors or statins, were analyzed. Glucose load was calculated by the total amount of glucose in each bag during the entire dialysis period [12, 16], and the total duration of dialysate exposure was calculated by the sum of the dwelling time during the entire time on PD. RAAS inhibitors included angiotensin converting enzyme inhibitors, angiotensin II receptor blockers, and renin inhibitors. All patients were primarily treated with a conventional dialysate, which contains high glucose, lactate, and glucose degradation products (Dianeal; Baxter), and some patients were also treated with icodextrin-containing solution (Extraneal; Baxter). There were no patients receiving neutral pH, low-GDP dialysate.
Subgroup classifications of peritoneal dialysis patients
Subgroup classifications for peritoneal dialysis patients were according the MCs from their effluents. The morphology of the MCs was assessed by two investigators. Because classifying EMT only according to the morphology of MCs from the effluents is subjective and unreliable, we also checked the cytokeratin 18 (epithelial marker) expression in MCs. If the effluent MCs presented as epithelioid-like and expressed cytokeratin 18 in more than 70% of the effluent cells, the patient was assigned to the “Non-EMT” group. If the morphology was fibroblast-like, and cytokeratin 18 expression was less than 70% of the effluent cells, the patient was assigned to the “EMT” group. If the morphology was both epithelioid- and fibroblast-like with a double peak in the flow cytometry profile for cytokeratin 18, the patient was assigned to the “Mixed” group. The remaining patients were assigned to the “Non-classified” group (Figure 2). In addition, other EMT markers, including α- smooth muscle actin (α-SMA), E-cadherin by Western blotting and Phalloidin-labeled staining of MCs cytoskeletal actin were studied to validate the classification criteria. The results were found to be consistent (data not shown).
In vitrostudy design
To investigate the effects of daily dwelling time on the EMT of MCs, primary MCs derived from the healthy omentum donor were incubated with conventional dialysate, which was comprised of 4.25% glucose and lactate (Dianeal; Baxter). The dialysate was diluted by one-half of culture medium for 8, 16, or 24 h/day for 3 or 6 days (denoted as the “8 hours”, “16 hours” and “24 hours” groups). To serve as a negative control, primary MCs were treated with phosphate-buffered saline (PBS) and diluted by one-half with culture medium. MC cultures that were treated with culture medium containing human recombinant transforming growth factor-β1 (TGF-β1) (R&D Systems Inc, Minneapolis, MN), (3 ng/mL) were regarded to as positive controls  (Figure 3).
Flow cytometry and immunofluorescence
The purity of the MC from effluents and omentum was determined by ICAM-1 expression (anti-ICAM-1; eBioscience, San Diego, CA), and subgroup classifications of MCs from effluents were determined by cytokeratin 18 expression (anti-cytokeratin 18, Santa Cruz Biotechnology, Santa Cruz, CA). Phalloidin-labeled staining was used to investigate the expression of MCs cytoskeletal actin as described previously .
Western blotting for E-cadherin
To validate the changes in EMT of MCs, the expression of the epithelial marker, E-cadherin (anti-E-cadherin; BD Bioscience, Bedford, MA), were identified . The blots were incubated with alkaline phosphatase-conjugated secondary antibodies (Sigma-Aldrich, San Luis, MO) to each primary antibody and detected using enhanced chemiluminescence (Chemicon International, Billerica, MA).
Calculation of mesothelium cell count
The MC count was determined by repeated calculations in a counting chamber to identify the rest of the surviving cells.
Continuous data were expressed as mean ± S.D. P < 0.05 was considered to be statistically significant. The associations between patients’ clinical characteristics and factors associated with the EMT of the MCs were analyzed using a univariate logistic regression. Significant predictors (P < 0.2) in the univariate analyses and other possible factors that may influence EMT of the MCs were included in the multivariate analysis. Odds ratios (OR) with 95% confidence intervals (CI) for each variable were used to estimate the relative risk (RR) of EMT. Data of the in vitro study were analyzed using nonparametric statistics. All experimental data were performed at least in triplicate. All data were analyzed using SPSS statistical software package, version 18 (SPSS Inc., Chicago, IL, USA).
The study was approved by the ethics committee/institutional review board of E-Da Hospital, and written informed consent was obtained from all patients. (IRB number: EMRP18100N).
Effects of dwelling time on the EMT of MCs
All patients were primarily treated with a conventional dialysate consisting of high glucose, lactate, and GDPs concentrations (Dianeal; Baxter). Seventeen patients (32%) were also treated with icodextrin-containing solution (Extraneal; Baxter) with one exchange/day. Thirty-six (68%) patients received continuous PD therapy with a dwelling time of 24 h, and the remaining 17 (32%) received intermittent dialysis with a dwelling time ranging from 8–20 h. The basic characteristics of the patients are presented in Table 1. According to the standard criteria, there were 15 patients assigned to the “Non-EMT”, 25 to the “EMT”, and 8 to the “Mixed” groups. There were 5 patients assigned to the “Non-classified” group, as they did not meet any of the criteria. Univariate ordinal logistic regression analysis revealed that only age and shorter dwelling time could prevent EMT of MCs (Table 2). After adjusting for age, diabetes, total duration of dialysate exposure, and episodes of peritonitis in the multivariate analysis, dwelling time still remained as an independent (group 2 vs. 1: OR 7.37, 95% CI 1.35 to 40.20; group 3 vs. 1: OR 6.16, 95% CI 1.20 to 31.40; when group 1 was the reference). In summary, the MCs of those who received continuous dialysis with a daily dwelling time of up to 24 h had a greater tendency of undergoing the EMT process, and this tendency was not suppressed by icodextrin-containing solution (one exchange/day).
The effects of dwelling time on the EMT of MCs was also confirmed in vitro, and primary MC cultures were incubated at different dwelling times (Figure 3). Figure 4 demonstrates that the percentage of fibroblast-like MCs progressively increased when the dwelling time became longer, i.e. on day 6 (Figure 4A-g, h, i). Phalloidin-labeled staining showed that on day 6, the F-actin distribution of the 8 (Figure 4B-g) and 16 h (Figure 4B-h) groups appeared similar to that of the PBS group. However, in the 24 h group, most MCs had shrunk (Figure 4B-j), and the remaining MCs were fibroblast-like (Figure 4B-i).
In addition, an increase in dwelling time induced a significant decrease in E-cadherin expression (Figure 5A) on day 3 (PBS vs. 24 h: P < 0.05; 8 h vs. TGF-β1: P < 0.01; PBS vs. TGF-β1: P < 0.005).Taken together, these results indicate a shorter dwelling time may ameliorate the EMT of MCs.
Cell survival was evaluated and determined indirectly by the cell counts, (Figure 5B). On day 3, the 24 h group demonstrated significantly lower cell counts compared to the PBS group (P < 0.05). On day 6, the 16 and 24 h groups demonstrated significantly lower cell counts compared to the PBS group (PBS vs. 16 h: P < 0.05; PBS vs. 24 h: P < 0.01). Additionally, the 24 h group also had a significantly lower cell count compared to the TGF-β1 group (P < 0.05). These indicate that a shorter dwelling time provides a better environment for MC survival, as it may induce less EMT-related stress.
The EMT of peritoneal MCs plays an important role in peritoneal membrane dysfunction [10, 13, 14]. However, there is limited information and no consistent result regarding the clinical parameters associated with EMT (Additional file 1: Table S1) [10, 12, 14–18]. This may be related to the fact that there are no standard and objective criteria for the classification of EMT of MCs from effluents because of classifying the EMT of MCs only according to morphology is both subjective and unreliable. In previous studies, only a type of dialysate, PD duration, and peritonitis/hemoperitoneum have been found to have a potential association with EMT [10, 15–17]. However, the results on PD duration and episodes of peritonitis/hemoperitoneum differed between studies, and only dialysates containing low GDPs concentrations have been shown to prevent EMT absolutely [15, 17, 18]. To our knowledge, no previous study has investigated whether dwelling time influences the EMT of MCs. In a present study, we established “standard and objective” criteria for the classification of EMT. In addition to morphology, we classified MCs from effluents also according to cytokeratin 18 expression because cytokeratin 18 is one of the most common EMT markers [11, 13, 22]. We believed this method to be more objective, and based on these criteria, we determined that the dwelling time per se affects peritoneal EMT. Patients who received continuous bio-incompatible PD therapy (i.e. dwelling time of 24 h/day) had greater EMT tendency, and this tendency was not suppressed by one exchange per day of icodextrin-containing solution. This result means that persistent contact with bio-incompatible dialysate leads to MCs suffering from continuous stress and as a result, causes EMT. On the other hand, intermittent contact with bio-incompatible dialysate (dwelling time ranging from 8 to 20 hours) may allow MCs to organize a repair process during the resting period. One concern is that RRF may be one factor which can influence EMT, so we also took it into analysis. The result showed that RRF was not a factor influence EMT.
Herein, we replaced the PD duration with the total duration of dialysate exposure because we thought that the latter may be more correlated with total dialysate contact time rather than the former. We also considered that the controversial findings on the effects of PD duration on EMT in previous studies may have been due to the above stated reason. Ultimately, we found there to be no correlation between the total duration of dialysate exposure and EMT.
It has been proven that patients who use more bio-compatible dialysate containing lower amounts of GDPs have a lower occurrence of peritoneal EMT [15, 17, 18]. On the contrary, the effect of icodextrin-containing solution on EMT still unknown. In our study, there was no difference in the occurrence of the EMT of MCs in either subjects who received continuous dialysis with a daily dwelling time of up to 24 h or in those who were interrupted with a daily exchange of icodextrin-containing solution. This may be related to a moderate amount of GDPs and the acidic feature of the icodextrin-containing solution, which may activate inflammatory cytokines, chemokines and promote EMT [23, 24]. In addition, glucose load also showed no correlation with the EMT process. Taken together, this may mean that although glucose may induce the EMT process , it may play an insignificant role.
There are still some limitations remaining that should be noted. First, there is still some controversy about whether the MCs collected from effluent can represent the MCs that are still attached at the peritoneum. It has been suggested that a peritoneal biopsy is a more reliable method for such assessments . However, the biopsy procedure is difficult and impractical in clinical practice for most clinically stable PD patients. Additionally, the tissues obtained from these biopsies represent only a very small part of the entire peritoneum. In contrast, the MCs from the effluent are easily collected, and there are no complications in practice. Furthermore, increasing data from in vivo and in vitro studies all indicate that MCs from the effluent are representative of the MC population remaining on the peritoneum [8, 10, 12]. The second limitation is that the culture failure rate from the effluent was quite high. We think this may be due to the fact that the number of cells collected from the dialysate effluent was always less than the cell culture requirement because when the MC culture was from omentum; our success rate was almost 100%. The third limitation is that few incident PD patients were enrolled in our study. This may suggest that we couldn’t completely exclude the effect of PD duration. Another limitation is that in our in vitro study model, persistent high concentration of glucose, pH and GDP in culture medium is different with markedly decreased concentration of glucose and increased pH with time during one dwell in PD patients. We think in vivo study in future will be a good solution to this problem and can prove more solid evidence . Finally, in our study, we didn’t provide the mechanisms to explain which the most important factor on EMT is in short dwelling PD including glucose, GDP, and dialysate pH. This indicates the necessary for further study in the future.
We provide evidence that daily dwelling time per se has a significant impact on the occurrence of EMT of MCs. Because there’s no evidence showing that continuous PD therapy provides better outcomes in people who don’t have ultrafiltration or clearance problems, perhaps these patients should avoid 24 h of continuous dialysis in the future.
α-smooth muscle actin
Body mass index
End-stage renal disease
Glucose degradation products
Intercellular adhesion molecule-1
Residual renal function
Transforming growth factor-β1.
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The pre-publication history for this paper can be accessed here:http://www.biomedcentral.com/1471-2369/15/35/prepub
We are indebted to Shin-Han Tseng, Chu-Hung Tsai and Yi-Chun Teng for critical discussion. This study was supported by EDAHP-102034, EDAHP-102026 & NCKUEDA10202 from Research Foundation of E-DA Hospital, and National Cheng Kung University, Taiwan.
The authors declare that they have no competing interests.
YC, YS, SY, TM, HH, and YY conceived the study, participated in its design and coordination and helped to draft the manuscript; HK and SH participated in the design of the study and performed the statistical analysis; HC, MY, HH, LC, YT, HP, HA, KW, and YT participated in the collection of data. All authors read and approved the final manuscript.
Electronic supplementary material
Additional file 1: Table S1: Literature review of all studies on the factors associated with epithelial-to-mesenchymal transition of mesothelial cells during peritoneal dialysis. (DOC 96 KB)
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Cite this article
Lee, YC., Tsai, YS., Hung, SY. et al. Shorter daily dwelling time in peritoneal dialysis attenuates the epithelial-to-mesenchymal transition of mesothelial cells. BMC Nephrol 15, 35 (2014). https://doi.org/10.1186/1471-2369-15-35
- Dwelling time
- Epithelial-to-mesenchymal transition
- Mesothelial cells
- Peritoneal dialysis

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Waymo, the self-driving unit of Alphabet Inc, said on Monday it had raised $2.25 billion in its first external investment round.
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Waymo did not provide a valuation.
Waymo is widely considered the leader in developing self-driving technology, but the company and its principal rivals are still years away from building large-scale business around that technology, analysts believe.
Last September, investment bank Morgan Stanley slashed its projected valuation of Waymo to $105 billion from its earlier estimate of $175 billion, saying the commercialization of self-driving vehicles and technology was taking longer than expected.


“I spent the morning listening to the songs on this CD. In a few words (well, more than a few) Mr. Kuchera’s music is unique, beautiful, powerful, personal and moving. When a singer can open up his soul and share his feelings with people he’s never met — that’s an artist. These are not merely lyrics set to music. They are moments and images accompanied by simplicity in music which, in their own way, produce rich images and memories for the listener to savor. By feeling comfortable about himself he, in turn, feels comfortable about sharing these feelings. That’s admirable!
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Mark Twain called it the Gilded Age. In his period there was plenty of reason to be concerned about monopoly powers, especially those of railroads. Echoes in the present day, of reasons to be concerned about the same, seem to be getting louder and clearer. 425 more words
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Thanks to Emma Bryce for A more nuanced approach to reducing insecticides on our food, shared via Anthropocene:
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domain: library


text: Thursday September 12 will be a crazy fun night as we celebrate West Seattle photographer Christopher Boffoli's new book with a signing and release party. Boffoli will be in store signing "Big Appetites: Tiny People in a World of Big Food". We've carried greeting cards with his bizarre images of people interacting with giant food accompanied by hilarious captions; this is the first published collection of his work. Meet the man behind the miniature people and their phantasmagorical landscapes. Segueing nicely from the surreal to stunning realism, Ann Duffy's superb realist paintings are also debuting on Art Walk night where they'll remain at Click! for September and October. You'll recognize many local scenes in the collection including a sweet portrait of Click! We are very honored. West Seattle Art Walk is every second Thursday from 6 to 9pm.


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While there are many separate indicators related to sexual and reproductive health (SRH) and HIV, a key challenge has been the lack of internationally agreed indicators to measure progress in linking SRH and HIV.
Organizational capacity development has become an area in the NGO sector receiving much donor attention. Lessons learned in from donors and NGOs show that money alone will not make the changes in social development we expect NGOs to achieve.
A conditional cash transfer to the households of adolescent girls to promote school attendance did not reduce HIV incidence in a randomised study in rural South Africa, Audrey Pettifor of the University of North Carolina reported on Tuesday at the Eighth International AIDS Society Conference on H
n high-prevalence countries of sub-Saharan Africa, the scale-up of HIV treatment appears to have resulted in a lessening of stigmatising attitudes in the general population, according to an analysis published online by the American Journal of Public Health.
To estimate the potential reduction in HIV incidence, we constructed a risk equation based on a flow diagram of the HIV cascade, linking HIV diagnosis and treatment coverage with estimates of annual incidence and prevalence. This was applied to numerous settings.
Introduction: Mortality among HIV-positive adults awaiting antiretroviral therapy (ART) has previously been found to be high. Here, we compare adolescent pre-ART mortality to that of adults in a public sector HIV care programme in Bulawayo, Zimbabwe.
FHI 360 in collaboration with WHO, UNAIDS and AVAC have announced the upgrade of the Clearinghouse on Male Circumcision for HIV Prevention website — a collaborative effort between these organisations. The new design comes with enhanced form and functionality that will ensure more user-friendly na
By the end of 2014, an estimated 8.5 million men had undergone voluntary medical male circumcision (VMMC) for HIV prevention in 14 priority countries in eastern and southern Africa, representing more than 40% of the global target.

domain: news


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After much speculation, and a lot of philanthropic money, Australia is getting a new think tank especially for arts and culture. It’s called A New Approach, and historian and community arts worker Kate Fielding is its first program director.
“I’ve got to say one of the things that is most exiting about this project it that, as the name says, it is a new approach and that’s quite genuine,” she told Crikey in a phone interview. “The foundations funding this work are interested in exploring what a new approach would look like, they’re genuine that they don’t have a preconceived notion about what that will be, and I think that’s quite exceptional, I think that’s quite courageous.”
“The opportunity is there, the challenge is there, and it means actually proceeding with care to work out what it is that this should be. This is a project that would look to see what could be possible.”

domain: artistic


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U.S.: More than 25 prominent gay activists place a full-page ad in the Washington Blade urging closeted U.S. Senate and House members to come out. Headlined "A Call to Conscience" the ad urges the legislators to "end your silence and defend your community in this time of unprecedented hostility." * Zimbabwe: The government bans a gay and lesbian organization from taking part in a local international book fair despite an earlier grudging decision to let it participate. Government spokesman Bornwell Chakaodza said the Gays and Lesbians Association of Zimbabwe ( GALZ ) would be barred from any future international book fairs in the country to protect and guarantee "the cultural health of the country from erosion."
U.S.: At its convention in Phoenix, the Episcopal Church sends a mixed message, by refusing to approve the ordination of sexually active lesbians and gay men, while at the same time declining to criticize two bishops who had performed such ordinations. * The Army Times refuses to publish an advertisement from the Gay and Lesbian Freedom Project, because the wording suggests that there are lesbians and gay men still serving. The paper claims there are no such personnel in the military. * Paul Reubens, AKA Pee Wee Herman, is arrested at an adult porno theater in Sarasota, Fla., and charged with indecent exposure. * Britain: The British government decides to drop rules which bar gay men and lesbians from upper echelon posts, including positions in the diplomatic corps. * Sweden: The 8th Annual conference of the International Gay and Lesbian Youth Organization takes place in Gotenborg.
U.S.: The Chicago City Council votes against legislation that would have added sexual orientation protections in employment, housing and public accommodations. * The lesbian and gay community score a victory when the House of Representatives reject Congressman Dannemeyer's ( R-Calif ) attempt to overturn a Washington, D.C., AIDS insurance bill. * New Jersey members of NOW vote to urge National NOW to call for an economic boycott of the 24 states still outlawing sodomy. * California's Gov. George Deukmejian vetoes Assembly Bill 3667, a bill that would have prevented AIDS discrimination. * In Chicago, the American Federation of State, County, and Municipal Employees, reaffirm union support for lesbian and gay rights at their 27th annual convention. * Italy: In Milan, a contingent of gay activists from San Francisco join members of Italy's gay-rights group Arci-gay to demonstrate against the U.S. Supreme Court's upholding of Georgia's sodomy law.
U.S.: Dorothy Baca, the fashion designer who created the outrageous blue sequined outfit for Bette Midler's characterization of "Delores de Lago ( The Toast of Chicago ) " sues the star for more than $400,000. Baca charges that she was not paid for designing the costume. * Jeannette Foster, author of the groundbreaking 1956 book Sex Variant Women in Literature, dies at age 86 in a nursing home in Pocahontas, Ark. * In response to published complaints of police brutality, San Francisco's Police Officer's Association files a $20 million libel suit against the gay Bay Area Reporter. * In San Francisco, Gay Run '81 the 2nd annual gay-sponsored foot race, is held in Golden Gate Park. Just under 800 people participate in the event. * In Boston, 30 men are arrested and charged with "open and gross lewdness" in a vice squad raid on the Quagmire bar. * Mayor Jack Evans becomes the first mayor of Dallas to address a gay-lesbian group when he gives a speech for the Dallas Gay Alliance.


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The Residence choose committee investigating the January 6, 2021, assault on the US Capitol has made the decision to make legal referrals to the Office of Justice, the panel’s chairman, Rep. Bennie Thompson, explained to reporters Tuesday.
Thompson, a Mississippi Democrat, said the committee has not narrowed down the universe of individuals who might be referred.
Asked whether or not Thompson considered any witnesses perjured by themselves, he mentioned, “that’s element of the discussion.”
When the panel will make referrals, Thompson reported it will be a separate doc from the panel’s remaining report that will be despatched to DOJ.
The committee, which declined to comment on Thompson’s feedback, is anticipated to meet later Tuesday.
A subcommittee of customers was tasked with providing possibilities to the comprehensive committee about how to existing evidence of doable obstruction, possible perjury and doable witness tampering as effectively as prospective prison referrals to the Department of Justice, according to many resources acquainted with the committee’s perform.
Democratic Reps. Jamie Raskin, Adam Schiff and Zoe Lofgren and GOP Rep. Liz Cheney, the vice chair of the panel, all experienced legal professionals, comprise this subcommittee.
The selection of whether to challenge felony referrals has loomed significant about the committee. Associates on the panel have been in wide agreement that previous President Donald Trump and some of his closest allies have fully commited a crime when he pushed a conspiracy to stop the peaceful transfer of electrical power, as they’ve laid out in their hearings. But they have lengthy been break up around what to do about it, including irrespective of whether to make a prison referral of Trump to the Justice Department.
In the previous, the problem has led to a vigorous, at times contentious, discussion amid committee members, resources have said. All those who beforehand stated prison referrals are not needed to near out the panel’s investigation say the committee lacks prosecutorial powers, and that the Justice Office does not require Congress to investigate crimes as it has its very own legal investigations into the Capitol attack that are ongoing.
Nonetheless, the concept of a criminal referral of Trump, even if fully symbolic in nature, has hung like a shadow about the panel since it was first formed, and a lot of users felt it was a vital measure in buy to finish its do the job.


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Aluminum coil air strip and slag inclusion
Possible causes of casting and rolling: production process not strictly implemented (refining not in place), inadequate air removal outside the furnace (air leakage in the air removal box), inadequate aluminum water treatment, ineffective filtration (filter box not functioning properly), and excessive air humidity.
Rectification measures: one-time feeding, spraying covering agent according to the operating process, strengthening refining, solving the problem of gas box leakage, cleaning the aluminum water treatment, adding filtration devices, and ensuring the filtration of aluminum water.
Long strip shaped small cracks in aluminum coil
Possible causes of casting and rolling: damaged or damaged nozzle skin
Rectification measures: The above issues immediately broke, ensuring that the chewing leather is intact during the production process.
Three aluminum coil black strip
Possible problems with casting and rolling: inadequate process execution and poor aluminum water treatment.
Rectification measures: Develop production processes and strengthen aluminum water treatment.
Scratches on four aluminum coils
Possible reasons for casting and rolling: the lower table of the shearing machine rubs against the surface of the aluminum plate.
Rectification measures: Rectify the lower surface of the shearing machine.
The above are the quality issues that will be encountered after the production of aluminum coils. At the same time, we have also provided the change measures we want. When quality issues arise, they should be promptly rectified, attention should be paid to quality testing, and customers should not be left to solve the problem. Ah, customers need good service.
How to avoid scratches on rustproof aluminum coils
Treatment Method for Preventing Surface Scratches and Surface Scratches on Anti rust Aluminum Rolls
During the processing of anti rust aluminum coils, scratches are prone to appear on the surface, which seriously affects the appearance of the aluminum coil. This is usually caused by improper processing. Therefore, avoiding scratches on aluminum coils during the processing has become a very important task. So, what methods can we use to avoid scratches on aluminum coils during the production process? What should be done with those scratched aluminum wire rings? The following is how to avoid scratches on aluminum coils and aluminum wire coils.
Method for avoiding scratches on aluminum coils:
When producing aluminum coils, attention should be paid to the production of the mold line. After generating the line, the mold should be loaded in a timely manner to stop production.
The working strip on the aluminum coil mold should be polished smooth, and the empty blade of the extrusion mold should be sufficiently smooth.
During production and transportation, try not to drag the aluminum coil. There should be no inclusions on the track or rotating bed.
In the process of machining rust resistant aluminum coils by CNC, it is also necessary to prevent residual aluminum slag on the fixture from being trapped.
During the aluminum coil sawing process, the sawdust should be promptly cleaned after each sawing to prevent secondary scratching and minimize mutual friction between the aluminum coils.
Scratch treatment method for aluminum coils:
Physical methods for aluminum coils: mechanical polishing, sandblasting, wire drawing, etc. This method is used for deep scratches.
Aluminum coil chemical method: Polishing using chemical reagents. In short, chemical reagents are used to corrode the surface of rust resistant aluminum coils, especially scratches with sharp edges. After chemical polishing, lighter scratches can be basically eliminated. Usually, these two methods can achieve a good decorative effect on the appearance of aluminum coils. The combination of sand tables requires consideration of the overall decoration style and corporate philosophy of the exhibition hall when making the base.


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Major Collision Blocking Part of Intersection in Mississauga
A major collision is blocking parts of an intersection in Mississauga.
A witness recently told insauga.com that a collision involving at least two cars is blocking lanes in the Ridgeway and Collegeway area.
At least three people were treated on scene for minor injuries.
Emergency crews are still on scene, so you may want to avoid the area for now.
Photos courtesy of Pascal Marchand - The 4K Guy
- Police Release List of Complaints Made to 911 Regarding Amber Alert for Murdered 11 Year Old Girl
- ARMED KIDNAPPING: Police Searching for Male Kidnapped by Three Masked Men
- Police Dealing with Person in Crisis in Mississauga
- Popular Grocery Store Opening Brand New Location in Mississauga
- Crash in Mississauga Leads to Arrest of Four Armed Robbery Suspects


Presentation on theme: "National Register of Historic Places Federal Preservation Tax Credits Rehabilitation Standards."— Presentation transcript:
National Register of Historic Places Federal Preservation Tax Credits Rehabilitation Standards
National Register of Historic Places Official federal list of districts, sites, buildings, structures, and objects significant in American history, architecture, archeology, engineering, and culture Administered by National Park Service Establishes criteria for evaluating historic properties Identifies properties in Texas that deserve protection Assists government and private groups plan new development Helps guide travelers to places of historical interest No restrictions on property owners Priority access to technical assistance from the THC staff Property owners may be eligible for grants or tax incentives
Properties eligible for listing in the National Register of Historic Places must be significant (at the local, state, or national level) and retain integrity.
B Association with important persons C Distinctive design or physical characteristics D Potential to provide information about prehistory or history A Association with historic events or activities Properties eligible for listing in the National Register posses historic significance
Kyle City Hall Lampasas Colored School Texas Theater Dallas Significance Criterion A: Historic events or activities
George W. Bush Childhood Home Midland Alden Dow Office Lake Jackson Significance Criterion B: Association with Important Persons
Significance Criterion C: Distinctive design or physical characteristics
Battle of Lymans Wagon Train Wheeler County Significance Criterion D: Information Potential
Some properties are eligible only if special criteria are met Significance National Register Criteria Considerations A: Religious properties B: Moved properties C: Birthplaces or Graves D: Cemeteries E: Reconstructed properties F: Commemorative properties G: Properties that have achieved significance within the last 50 years
Integrity The ability of a property to convey its significance Location – is the property in its original place? Setting – is the historic character of the surroundings intact? Materials – are the original components intact? Workmanship – is there evidence of the builders level of skill? Design – is the original arrangement apparent (form, plan, style)? Feeling – does the property evoke a historic period of time? Association – is the property intact enough to retain a link with historic persons or events?
Determinations of Eligibility It is highly recommended that THC History Programs Division staff make a determination of eligibility before a property owner prepares a nomination or tax credit application For each determination request, property owners must submit: Current and historic photographs Map Brief history of property History Programs staff will make a site visit to proposed historic districts Is the property eligible for listing in the National Register of Historic Places?
Historic Rehabilitation Tax Credits Since the program s inception in 1976, the Texas Historical Commission has reviewed more than 1,000 applications and certified over 500 projects. Fiscal Year 2007: $60 million in certified expenses in Texas. Fiscal Year 2008: $92 million in certified expenses in Texas. Since 1981, more than $1 billion has been invested in Texas through this federal tax incentive program. Federal Tax Incentives
The 20% Investment Tax Credit (ITC) program provides a 20% federal income tax credit for the certified rehabilitation of a certified historic structure. The program is administered jointly by: National Park Service (NPS) Internal Revenue Service (IRS) State Historic Preservation Offices (SHPOs) Who else is involved in a tax credit project in Texas? Developer/Owner Architect, preferably an architect with experience with historic buildings Historic Preservation Consultant Contractor(s) Federal Tax Incentives
Union National Bank, 220 Main Street, Houston, Mauran, Russell and Crowell, architects, Contributing to the Main Street/Market Square National Register Historic District. Jefferson Davis Hospital, W. A. Dowdy, architect, Listed in the National Register during the tax credit process. The historic building must be listed or eligible for listing in the National Register of Historic Places, either individually or contributing to a historic district.
After rehabilitation, the historic building must be used for an income- producing purpose for at least five years. Owner-occupied residential properties do not qualify for the federal income tax credit. Rice Hotel, Houston, 1913 and Rehabilitated as residential rental lofts.
Assessed value of property and improvement (building) Assessed value - land value = pre- rehabilitation value (basis) Necessary expenditure to qualify for program $1,500,000 1,500, ,000,000 = 500,000 $500,001 Qualifying expenditure Actual expenditures Tax credit (20% of $1,000,000) $500,001$1,000,000$200,000 The project must meet the substantial rehabilitation test. The cost of the rehab must exceed the pre-rehabilitation value (or basis) of the building.
Federal Tax Incentives Who Takes the Credit? The owner(s) of the building at the time it is placed in service are entitled to the tax credits. Long term leaseholders may also claim the credits if their lease exceeds 50 years. The building may be sold during construction but it is the owner at the time of completion that claims the credits. The credit is claimed in the tax year that the building is placed in service.
Federal Tax Incentives Claiming the Credit The tax credit is worth 20% of the eligible rehabilitation costs. This is a credit not a deduction! For example if the rehabilitation costs were $150,000 the credit would be $30,000. The credit itself is not capped, so if your costs were $100 million the credit would be $20 million. The credit can be carried back one year (by amending a prior tax return) and forward 20 years.
Federal Tax Incentives Application Process The tax credits are coordinated through the Texas Historical Commission before, during, and after construction. The National Park Service and IRS make the final determinations and approvals. Benjamin Apartments, Alfred Finn, architect, Abandoned building, Houston, Rehabilitated as offices, 2001.
Federal Tax Incentives Eligible Projects Income-producing use, or depreciable in IRS terms. Listed or eligible for the National Register of Historic Places, individually or as contributing to a district. The rehabilitation must meet the Secretary of the Interior s Standards for Rehabilitation. The historic integrity of the building must be preserved but restoration is NOT required! First City Building, Beaumont, 2008; $4.9 million rehabRosales House, Austin, 2001; $107,000 rehab
Federal Tax Incentives Substantial Rehabilitation Eligible rehabilitation expenditures must exceed the greater of: $5,000 OR The adjusted basis of the building (generally the value of the building without the land) Coale Building, Beaumont, pre-rehabCoale Building, Beaumont, 2006
Walls Partitions Floors Ceilings Chimneys Stairs Windows and doors HVAC systems Architectural & Engineering fees Historic Preservation Consultant fees Permanent coverings, such as paneling or tiles Plumbing and plumbing fixtures Electrical wiring and lighting fixtures Escalators, elevators, sprinkler systems, fire escapes Other components related to the operation or maintenance of the building What expenses are eligible to receive credit in a rehabilitation project?
Appliances, Furniture, and Cabinets Carpeting (if tacked in place and not glued) Decks (if not part of original building) Demolition costs (removal of a building on site) New construction costs Fencing Feasibility studies Financing fees Landscaping, Retaining walls, Planters Leasing expenses Parking lot Paving and Sidewalks Porches and porticos (not part of original building) Signage Window treatments What expenses are ineligible to receive credit in a rehabilitation project?
Reconstruction The act or process of depicting, by means of new construction, the form, features, and detailing of a non-surviving site, landscape, building, structure, or object for the purpose of replicating its appearance at a specific period of time and in its historic location. Preservation The act or process of applying measures necessary to sustain the existing form, integrity, and materials of an historic property. Restoration The act or process of accurately depicting the form, features, and character of a property as it appeared at a particular period of time. Includes the removal of features from other periods in its history and reconstruction of missing features from the restoration period. Federal Tax Incentives
The act or process of making possible a compatible use for a property through repair, alterations, and additions. Includes preserving those portions or features of the building which convey its historical, cultural, or architectural values. Rehabilitation not only encourages the repair of historic buildings, it allows appropriate alterations to ensure their efficient contemporary use. Examples include the continued use of hotels, stores, and private residences, as well as the adaptation of vacant schools into apartments, warehouses into offices, and industrial buildings into commercial space. Rehabilitation Federal Tax Incentives
Part 1 - Evaluation of Significance typically a 30 day review at state level and 30 day review at federal level. Times may vary. Part 2 - Description of Rehabilitation typically a 30 day review at state level, 30 day review at federal level, can be submitted at the same time at the Part 1 Part 3 - Request of Certification of Completed Work typically a 30 day review at state level, 30 day review at federal level In addition to the ITC application process, the building must be listed on the National Register of Historic Places. This can be done before, during or after the rehabilitation. NRHP listing takes about 18 months to two years – plan ahead. IRS is sent information about whether the ITC application is completed and the building NRHP listed. What is the application process?
Part 1 – Evaluation of Significance The Texas Company Building, 1915, Houston Warren and Wetmore, architects Not listed on National Register of Historic Places, determined eligible and listed prior to participation in the tax credit program.
Part 2 – Description of Rehabilitation
Part 3 – Request for Certification of Completed Work
10 basic principles created to help preserve distinctive character Allow for change to meet new needs Apply to historic buildings of all types, periods, styles and sizes Apply to both interior and exterior of the building Apply to related landscapes features and site and environment as well as attached, adjacent or related new construction Benjamin Apartments, Alfred Finn, architect, Abandoned building, Houston, The rehabilitation work must be done according to the Secretary of the Interiors Standards for Rehabilitation. Rehabilitated as offices, Secretary of the Interior s Standards for Rehabilitation
Standard 1: Choose an appropriate use. A property shall be used for its historic purpose or be placed in a new use that requires minimal change to the defining characteristics of the building and its site and environment. Secretary of the Interior s Standards for Rehabilitation Union Building, Fort Davis, pre-rehabilitation.Jeff Davis County Library, post-rehabilitation.
Standard 2: Preserve character-defining features. The historic character of a property shall be retained and preserved. The removal of historic materials or alteration of features and spaces that characterize a property shall be avoided. Moore and Tyler Groceries, Tyler. Heavy timber framing left exposed in apartments. Secretary of the Interior s Standards for Rehabilitation
Standard 3: Maintain true historical development. Each property shall be recognized as a physical record of its time, place, and use. Changes that create a false sense of historical development, such as adding conjectural features or architectural elements from other buildings, shall not be undertaken. One-room schoolhouse, ca After rehabilitation as a residence. Secretary of the Interior s Standards for Rehabilitation
Standard 4: Consider later changes as potentially significant. Most properties change over time; those changes that have acquired historic significance in their own right shall be retained and preserved. Alamo Portland & Roman Cement Works, Converted to San Antonio Sunken Garden, Peoples National Bank Building, Tyler, Original design and later alterations by Alfred Finn. Secretary of the Interior s Standards for Rehabilitation
Standard 5: Protect distinctive construction and craftsmanship. Distinctive features, finishes, and construction techniques or examples of craftsmanship that characterize a property shall be preserved. First City Building, Beaumont, Concrete screen wall. Socorro Mission, El Paso County, ca Hand-hewn beams, carved brackets, and adobe walls. Secretary of the Interior s Standards for Rehabilitation
Standard 6: Repair rather than replace. Deteriorated historic features shall be repaired rather than replaced. Where the severity of deterioration requires replacement of a distinctive feature, the new feature shall match the old in design, color, texture, and other visual qualities and, where possible, materials. Replacement of missing features shall be substantiated by documentary, physical, or pictorial evidence. Secretary of the Interior s Standards for Rehabilitation
Chemical or physical treatments, such as sandblasting, that cause damage to historic materials shall not be used. The surface cleaning of structures, if appropriate, shall be undertaken using the gentlest means possible. Secretary of the Interior s Standards for Rehabilitation Standard 7: Avoid destructive physical and chemical treatments.
Standard 8: Protect significant archeological resources. Significant archeological resources affected by a project shall be protected and preserved. If such resources must be disturbed, mitigation measures shall be undertaken. Fort Davis, adobe ruins. Secretary of the Interior s Standards for Rehabilitation
Standard 9: Make alterations and new additions compatible. New additions, exterior alterations, or related new construction shall not destroy historic materials that characterize the property. The new work shall be differentiated from the old and shall be compatible with the massing, size, scale, and architectural features to protect the historic integrity of the property and its environment. Rosales House, Austin. Rear addition. Arnolds Bakery (Shoehorn), East 11th St., Austin. Side addition. Secretary of the Interior s Standards for Rehabilitation
Standard 10: Make new additions reversible. New additions and adjacent or related new construction shall be undertaken in such manner that if removed in the future, the essential form and integrity of the historic property and its environment would be unimpaired. Secretary of the Interior s Standards for Rehabilitation
Federal Tax Incentives Small Project Obstacles for 20% Credit Lack of existing National Register Historic Districts places an enormous burden on many small commercial owners. Cities should undertake survey projects and National Register nominations for districts to benefit a large number of property owners. S.H. Kress Store, Longview, 2006 Part 1 application denied, Not individually eligible and no downtown historic district
Federal Tax Incentives Small Project Obstacles for 20% Credit Lack of awareness about the credits Spread the word Financing and lack of capital to get a project off the ground since the credits are collected at the end Intimidating application and IRS requirements The THC staff can walk applicants through the process if consulted early. The IRS has a few specialized agents knowledgeable about the credits. Lack of a state tax credit There is a sales tax exemption on labor for National Register listed buildings, available through the Comptroller s Office. Do it yourself preference for application and construction Small projects need professional assistance. Encourage the use of historic preservationists and architects to improve the application, design, and final project. Timeliness of application submission prior to construction. Consult with THC early and apply before undertaking construction.
Federal Tax Incentives Federal 10% Credit for Non-Historic Buildings This is a simplified credit for income-producing, non-residential buildings constructed prior to To qualify, the building must NOT be listed on the National Register or within a National Register District unless it is certified by NPS as non-contributing. (This is the only THC or NPS involvement in this credit.) This credit is intended for non-historic buildings; however, an eligible building that is NOT listed on the register may choose this credit at the owners discretion. A rejected 20% project may not utilize the 10%.
Moore and Tyler Grocery Buildings, Tyler Built in 1912 Rehabilitation began in 2007 Filed as two separate tax credit applications Completed as residential apartments in 2008 Rehab cost = $4.9 million New construction cost = approx. $250,000 Tax credits = nearly $1 million
First City Building, Beaumont Built in 1962 Beaumont Commercial Historic District National Register nomination amended to extend the period of significance and boundaries Rehabilitation began in 2006 Completed as office and retail in 2008 Rehab cost = $4.9 million New construction cost = $30,000 Tax credits = nearly $1 million
Rosales House, Austin Listed as contributing to the Hyde Park Historic District Rehabilitation began in 1998 Completed as residential rental property in 2001 Rehab cost = $107,000 New construction cost = $28,000 Tax credits = $20,000