text:
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IRS Issues Proposed...
Tax Update
IRS Issues Proposed Regulations on New Tax Audit Rules for Partnerships
On June 13, 2017, the United States Internal Revenue Service (IRS) re-released proposed regulations (the Proposed Regulations) that were originally circulated in unofficial form on January 19, 2017 (the Unofficial Proposed Regulations), on the new partnership audit rules enacted by Congress in 2015 (the New Audit Rules). These new rules apply to partnership taxable years beginning on or after January 1, 2018. The Proposed Regulations clarify the broad scope of the New Audit Rules and provide, among other things, procedures for opting out of these rules, for designating the partnership representative, for determining amounts owed by the partnership or partners attributable to adjustments and for pushing out the adjustments to the partners. The Proposed Regulations and their Preamble are essentially identical to the Unofficial Proposed Regulations.
Background – the New Audit Rules
On November 2, 2015, the New Audit Rules were enacted, effective for partnership taxable years beginning on or after January 1, 2018. These rules significantly changed the existing rules by requiring the partnership (domestic or foreign), rather than the partners in the year being audited, to pay any tax deficiencies and by limiting the rights of the partners to participate in the audit proceedings. The amount of any tax deficiency (the Imputed Underpayment) will generally be computed based on the highest tax rate applicable to an individual, but a partnership may claim a reduction in the tax rate based on certain types of income (e.g., capital gains and qualifying dividend income) and each partner's status (e.g., tax-exempt). Certain partnerships with fewer than 100 partners may elect to opt out of these rules (the Opt Out Election), and partnerships that are subject to these rules are permitted to elect to push out the tax deficiency and tax payments to the partners that were partners in the taxable year that was being audited, thus saving the current partners from having to bear the cost of such tax. The New Audit Rules also no longer require the person representing the partnership in the audit proceedings before the IRS to be a partner in the partnership but permit the partnership to designate any person with substantial U.S. presence as its representative (replacing the old term "Tax Matters Partner" with the new term "Partnership Representative"). The Partnership Representative is given the sole authority to resolve any partnership audit and any such resolution will be binding on all partners. The Proposed Regulations provide much needed guidance on how these New Audit Rules will be applied.
Scope of the New Partnership Tax Audit Rules
The Proposed Regulations state that the scope of the New Audit Rules is intended to be very broad (including both partnership items and items affected by a partnership item), but clarify that the New Audit Rules apply only to income taxes. Therefore, they do not apply, for example, to social security taxes, self-employment tax and excise taxes, which the IRS may separately examine outside the scope of these rules.
Election to Opt Out of the New Audit Rules
The Opt-Out Election may only be made by a partnership with 100 or fewer "eligible partners." The Proposed Regulations do not expand the types of partners that are "eligible partners," restricting the Opt-Out Election to only individuals, C corporations, foreign corporations, S corporations or estates of deceased partners as its partners. For purposes of this rule, "C corporations" include regulated investment companies (RICs) and real estate investment trusts (REITs), along with certain tax-exempt entities classified as corporations under the Internal Revenue Code. Partnerships, trusts, disregarded entities, nominees and other similar persons that hold an interest on behalf of another person are not eligible partners (i.e. no election is available for partnerships having other partnerships or disregarded entities as their partners). Furthermore, only partnerships that are required to provide 100 or fewer K-1 statements for the applicable tax year may make an Opt-Out Election. Any statement required to be furnished by any partner that is an S corporation to its shareholder is counted for this purpose.
Making the Opt-Out Election
Under the Proposed Regulations, the partnership may make the election on a timely-filed partnership return if it discloses the names, TINs and tax classifications of each partner (along with the shareholders of each S corporation partner) and the partnership notifies its partners of the election within 30 days after making the election. Due to the additional administrative burden on the IRS, the IRS intends to carefully scrutinize a partnership's Opt-Out Election.
Partnership Representative
Eligibility to Serve as Partnership Representative
The Proposed Regulations provide procedures for designating the Partnership Representative for any audit proceedings. Generally, a partnership may designate any person (including an entity) to be the Partnership Representative, provided the designee has a substantial presence in the United States. The Proposed Regulations set forth a three-part test to determine whether a person has a "substantial presence" in the U.S.:
First, the person must be able to meet in person with the IRS in the United States at a reasonable time and place as is determined by the IRS;
Second, the Partnership Representative must have a U.S. address and phone number where the Partnership Representative can be reached during normal business hours; and
Third, the partnership representative must have a U.S. taxpayer identification number.
If the partnership appoints an entity as the Partnership Representative, the partnership must also designate, at the same time, a designated individual who meets the substantial presence test described above to act on behalf of the entity.
Designating the Partnership Representative
The Proposed Regulations provide that the Partnership Representative is designated on the partnership's tax return for the taxable year. A separate designation must be made for each taxable year. If there is no designation of a Partnership Representative, the IRS may, after a 30-day notice period, select any person to serve as Partnership Representative. The IRS will consider whether there is any suitable partner and any other relevant factor, and may consider a number of factors described in the Proposed Regulations when choosing a designee, including the views of the partners having a majority interest, the person's knowledge of tax matters and the administrative operation of the partnership, the person's access to the books and records of the partnership and whether the person is a U.S. person.
Authority of the Partnership Representative
The actions of the Partnership Representative are binding on the partnership and its partners, including any settlement agreement or final partnership adjustment to which the Partnership Representative agrees.
Imputed Underpayment and Modification of Imputed Underpayment
Calculation of Imputed Underpayment, Netting and Groupings
Under the Proposed Regulations, the Imputed Underpayment is generally determined by dividing items into three types of "groupings" (reallocation, credit and residual) and adding together all net positive adjustments from each grouping. Special rules apply to the reallocation grouping to ensure that only upward adjustments of income (and downward adjustments of losses) are taken into account when items are reallocated, in accordance with the New Audit Rules. Other detailed rules are provided as to the exact determination of the Imputed Underpayments.
Modification of an Imputed Underpayment
Under the Proposed Regulations, the portion of any adjustment attributable to a partner as described further below and that is approved by the IRS will be removed from the determination of the Imputed Underpayment. Modifications may be requested by the Partnership Representative by providing the IRS with a detailed description of the structure, allocations and ownership of the partnership, along with substantiating documentation. The Proposed Regulations include several adjustments to the Imputed Underpayment the IRS will consider, including the following:
Amended Returns and Closing Agreements. A partnership may request the reduction of an Imputed Underpayment if a partner (or indirect partner) files an amended return or enters into a closing agreement that takes into account all partnership adjustments allocable to such partner and the partner pays all taxes, interest and penalties as a result of such adjustments. There is no requirement for all affected partners to file amended returns, except in the case of an item reallocated to another partner in which case the Imputed Underpayment will be reduced only if all affected partners file amended tax returns.
Tax-Exempt and Foreign Partners. The Imputed Underpayment may be reduced by the portion of the adjustment that is allocable to a tax-exempt partner (which, for this purpose, includes foreign persons, but not foreign partnerships or other pass-through entities), but only for that portion of the adjustment with respect to which the tax-exempt partner would not owe any tax.
Rate Modification. The partnership may request to reduce an Imputed Underpayment by modifying the taxable rate used that is allocable to a C corporation or an individual with respect to capital gains and qualified dividends.
Other Modifications. The IRS will also consider other modifications, including separating an Imputed Underpayment into multiple Imputed Underpayments allocable to specific partners.
Push-Out Election
Under the New Audit Rules, a partnership may elect to "push out" one or more Imputed Underpayments to its partners in the year being audited rather than pay the Imputed Underpayment at the partnership level and having the current partners bear the costs of such tax (a Push-Out Election). The Proposed Regulations set forth detailed procedures that must be followed for a valid election to be made, including the statement that must be provided to each partner in connection with the election (the Push-Out Statement). If a partnership makes a valid Push-Out Election, each reviewed year partner will be liable for Imputed Underpayment and the partnership will no longer be liable for the Imputed Underpayment. The IRS may determine an election is invalid if the procedures set forth in the Proposed Regulations are not met, in which case the partnership will remain liable for any Imputed Underpayment to which the election related. The fact that certain partners do not pay their share of the Imputed Underpayment should not make an election invalid.
Computation of Tax Resulting from Taking Adjustments into Account
The Proposed Regulations clarify that each reviewed year partner that is furnished a Push-Out Statement is required to take into account the items that were adjusted at the partnership level and recalculate its tax at the partner level using the adjusted items and their affect on future year taxes. The additional tax as a result of these adjustments is calculated on a year-to-year basis, without a tax reduction in one year as a result of the adjustments reducing the additional tax payable with respect to any other year (the IRS and Treasury Department explained that they lacked authority to permit such netting under the statutory language of Section 6226 of the Internal Revenue Code). Alternatively, the reviewed year partner may pay a safe harbor amount, which is the partner's share of the partnership level Imputed Underpayment, which avoids the unduly complicated calculation at the partner level of the tax adjustments mentioned above.
Other Applications of the Push-Out Election
Qualified Investment Entities. The Proposed Regulations clarify that RICs and REITs may make deficiency dividends if they receive a Push-Out Statement.
Foreign Partners. The Proposed Regulations reserve on the rules that would apply to foreign partners when a partnership makes a Push-Out Election. However, if the partnership makes such an election, it is the position of the IRS and Treasury that any additional income should be subject to the general withholding rules in the adjustment year.
Pass-Through Partners. The Proposed Regulations reserve on the rules that would apply to
pass-through partners when a partnership makes a Push-Out Election. Congress proposed in a technical corrections bill that a partnership or S corporation partner may elect to either pay an Imputed Underpayment or push out the liability in a manner similar to the Push-Out Election. The IRS and Treasury are currently considering an approach for pushing any Imputed Underpayment beyond first tier pass-through partners, which will be reflected in future proposed regulations.
Adjustments to Partners' Outside Bases and Capital Accounts and Partner's Basis and Book Value in Property. The Proposed Regulations reserve on rules regarding adjustments to a partner's outside basis, capital account and other tax attributes. However, the IRS and Treasury note that it is appropriate to adjust the adjustment year partners' outside bases and capital accounts, along with the partnership's basis and book value in property when such attributes are affected by reason of a partnership adjustment. The IRS and Treasury believe that these adjustments should be determined by making the adjustments in the reviewed year and carrying them forward to the adjustment year.
The Proposed Regulations are extremely complex and address a significant number of other important issues.
Sidley Austin provides this information as a service to clients and other friends for educational purposes only. It should not be construed or relied on as legal advice or to create a lawyer-client relationship. Furthermore, this Tax update was not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any U.S. federal, state or local tax penalties that may be imposed on such person.
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text:
W3C home > Mailing lists > Public > public-apa-admin@w3.org > March 2017
Re: Request for review of Web Payments WG specifications in preparation for Candidate Recommendation
From: Ian Jacobs <ij@w3.org>
Cc: Michael Cooper <cooper@w3.org>, W3C WAI Accessible Platform Architectures <public-apa@w3.org>, Accessible Platform Architectures Administration <public-apa-admin@w3.org>
Message-Id: <D1DE71FD-2D1B-4C7A-8965-5F7DFA0CC64D@w3.org>
To: Janina Sajka <janina@rednote.net>
> On Mar 6, 2017, at 9:55 AM, Janina Sajka <janina@rednote.net> wrote:
> Hi, Ian:
> It seems I must again apologize for a slow response to your query below!
> I have checked within APA and find we have not developed any new issues
> since our comments on the draft documents last year. Furthermore, we
> continue to believe the requested advisory statements are important from
> accessibility:
> http://lists.w3.org/Archives/Public/public-apa/2016Aug/0015.html
> Looking through the archives and through my private email, however, I'm
> not finding a response to our comments from the WG. I'm only finding
> your acknowledgement of receipt of our comments:
> Is there a WG decision on disposition of our comments? The current draft
> documents don't seem to indicate our suggestions were acted on.
Hi Janina,
It has been my understanding that Shane, who is in the WPWG, would bring forward a proposed change
to the specification on GitHub, either as a pull request or issue. I have not seen that and thus the WG
has not discussed the proposal.
> Thanks in advance for your update.
> Janina
> Ian Jacobs writes:
>> Hi Janina,
>> Ian Jacobs here. I am writing to see whether there is any plan within APA to review the payments specifications that
>> are starting to mature. The Web Payments Working Group meets 23-24 March in Chicago, so any reviews done before
>> are particularly welcome.
>> Let me know if you have any questions,
>> Ian
>>> Begin forwarded message:
>>> From: Ian Jacobs <ij@w3.org <mailto:ij@w3.org>>
>>> Subject: Request for review of Web Payments WG specifications in preparation for Candidate Recommendation
>>> Date: January 4, 2017 at 7:53:35 AM CST
>>> To: Chairs <chairs@w3.org <mailto:chairs@w3.org>>
>>> Cc: addison@amazon.com <mailto:addison@amazon.com>, Janina Sajka <janina@rednote.net <mailto:janina@rednote.net>>, runnegar@isoc.org <mailto:runnegar@isoc.org>, tjwhalen@google.com <mailto:tjwhalen@google.com>, GALINDO Virginie <virginie.galindo@gemalto.com <mailto:virginie.galindo@gemalto.com>>
>>> Dear Chairs,
>>> In April 2016 the Web Payments Working Group (WPWG) published first drafts of
>>> three specifications to make payments on the Web easier and more secure.
>>> In the nine months since, the specifications have matured significantly
>>> through the feedback and experience of multiple implementers:
>>> * Payment Request API (PR API)
>>>  https://w3c.github.io/browser-payment-api/ <https://w3c.github.io/browser-payment-api/>
>>>     PR API issues list:
>>>     https://github.com/w3c/browser-payment-api/issues <https://github.com/w3c/browser-payment-api/issues>
>>> * Payment Method Identifiers (PMI)
>>>  http://w3c.github.io/webpayments-method-identifiers/ <http://w3c.github.io/webpayments-method-identifiers/>
>>>     PMI issues list:
>>>     https://github.com/w3c/webpayments-method-identifiers/issues <https://github.com/w3c/webpayments-method-identifiers/issues>
>>> * Basic Card Payment
>>>  https://w3c.github.io/webpayments-methods-card/ <https://w3c.github.io/webpayments-methods-card/>
>>>     Basic Card issues list:
>>>     https://github.com/w3c/webpayments-methods-card/issues <https://github.com/w3c/webpayments-methods-card/issues>
>>> In order to prepare for advancement to Candidate Recommendation, the
>>> WPWG now invites further review by other W3C groups, and these in particular:
>>> - Accessible Platform Architectures (APA) Working Group
>>> - Internationalization Working Group
>>> - Privacy Interest Group
>>> - Web Security Interest Group
>>> The WPWG does not yet have a timetable for requesting to advance to
>>> Candidate Recommendation, but encourages review by the end of
>>> February 2017 (in advance of the group's March face-to-face meeting [3]).
>>> Web Payments Overview 1.0 [4] provides an introduction. For more
>>> information about the Web Payments Working Group, see:
>>>  https://github.com/w3c/webpayments/wiki <https://github.com/w3c/webpayments/wiki>
>>> For the co-Chairs Adrian Hope-Bailie and Nick Telford-Reed;
>>> Ian Jacobs, W3C Payments Lead
>>> [1] https://www.w3.org/blog/news/archives/5371 <https://www.w3.org/blog/news/archives/5371>
>>> [2] https://www.w3.org/2015/Process-20150901/#wide-review <https://www.w3.org/2015/Process-20150901/#wide-review>
>>> [3] https://github.com/w3c/webpayments/wiki/FTF-March2017 <https://github.com/w3c/webpayments/wiki/FTF-March2017>
>>> [4] https://www.w3.org/TR/payments-overview/ <https://www.w3.org/TR/payments-overview/>
>>> Ian Jacobs <ij@w3.org <mailto:ij@w3.org>>      http://www.w3.org/People/Jacobs <http://www.w3.org/People/Jacobs>
>>> Tel:                       +1 718 260 9447
>> Ian Jacobs <ij@w3.org <mailto:ij@w3.org>>
>> https://www.w3.org/People/Jacobs/ <https://www.w3.org/People/Jacobs/>
>> Tel: +1 718 260 9447
> Janina Sajka,	Phone:	+1.443.300.2200
> 			sip:janina@asterisk.rednote.net
> 		Email:	janina@rednote.net
> Linux Foundation Fellow
> Executive Chair, Accessibility Workgroup:	http://a11y.org
> The World Wide Web Consortium (W3C), Web Accessibility Initiative (WAI)
> Chair, Accessible Platform Architectures	http://www.w3.org/wai/apa
Ian Jacobs <ij@w3.org>
https://www.w3.org/People/Jacobs/
Received on Monday, 6 March 2017 16:39:04 UTC
Next message: Janina Sajka: "48-Hour Call for Consensus (CfC): Web Payments Accessibility CG"
Previous message: Janina Sajka: "Re: Fwd: Request for review of Web Payments WG specifications in preparation for Candidate Recommendation"
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redpajama_set_name: RedPajamaCommonCrawl


Acquisition activity in the behavioral health care market jumped substantially in the first quarter of 2017, representing the second most active quarter since the end of 2015, according to acquisition data HealthCareMandA.com.
We expect the behavioral health care M&A market to gain some real traction in 2017 and beyond, as policymakers have finally begun to focus on what had been a backwater of the healthcare delivery system.
The behavioral health care acquisition market came alive in the first quarter of 2017, with the number of publicly announced mergers and acquisitions jumping by 50% from the fourth quarter of 2016 to a total of 12 acquisitions, according to recent acquisition data from HealthCareMandA.com. The first quarter's total also represented a 33% increase from the first quarter of 2016, when there were nine announced acquisitions. Most acquisitions are small and do not have disclosed prices. Despite the spike in transaction volume, the disclosed dollar value of those deals was much lower than both last year's fourth quarter and first quarter. In fact, just one acquisition had a disclosed price, Global Partner Acquisition Corp.'s purchase of Sequel Youth and Family Services for nearly $150 million. Sequel operates 44 residential and community-based programs in 19 states. The acquisition effectively enabled to Sequel to become publicly traded.


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text:
Out and About!: Archiving LGBT+ History
On 31st October 1987, the UK saw its first ever national conference of black gay men. Under the title "In This Our Lives", the event focused on black lesbian and gay history, fears and prejudice within the black community, spirituality, bisexuality and health issues. Organised by the London Black Lesbian and Gay Centre, it was held at Hampden Community Centre in North London and was attended by men from across the UK including Manchester, Leeds, Leicester and Bristol
Courtesy of the LGBTQ+ Archives, Bishopsgate Institute


text:
(function() {
    'use strict';

    angular.module('UAApp',[
        'UAApp.Controllers',
        'UAApp.Directives',

        'monospaced.elastic'
    ]);

    var UAApp = angular.module('UAApp');

    UAApp.config(['msdElasticConfig', function(config) {
        config.append = '\n';
    }]);

}());

redpajama_set_name: RedPajamaGithub


Based on a comparison of 4 countries in 2016, Norway ranked the highest in subsidies on oats and summer cereal mixtures with LCR 115 mil followed by Lithuania and Croatia. On the other end of the scale was Portugal with LCR 0.210 mil, Croatia with LCR 0.500 mil and Lithuania with LCR 9.90 mil.
Buy Subsidies on Oats and Summer Cereal Mixtures (Local Currency) data for all countries.


text:
Q: how can I modify this script to add instead of incrementing <?php
  $aDoor = $_POST['formDoor'];
  if(empty($aDoor))
  {
    echo("You didn't select any buildings.");
  }
  else
  {
    $N = count($aDoor);

    echo("You selected $N door(s): ");
    for($i=0; $i < $N; $i++)
    {
      echo($aDoor[$i] . " ");
    }
  }
?>

The script above will increment and then echo the extracted values of the variable array $aDoor, How can I modify to sum the values instead?

A: $total = 0
for($i=0; $i < $N; $i++)
{
  $total += $aDoor[$i];
}
echo "Total: $total";

A: You mean sum the first i elements of the $aDoor array?
something like this maybe:
$sum = 0;
for ( $i = 0; $i < $N; $i++ )
{
  $sum += $aDoor[$i];
}

A: $sum = 0;
foreach($aDoor as $value){
    $sum += $value;
}
echo 'Sum: ' . $sum;

A: <?php
  $aDoor = $_POST['formDoor'];
  if(empty($aDoor))
  {
    echo("You didn't select any buildings.");
  }
  else
  {
    $N = count($aDoor);

    //echo("You selected $N door(s): ");
    var $iDoors = 0;
    for($i=0; $i < $N; $i++)
    {
      //echo($aDoor[$i] . " ");
      $iDoors += $aDoor[$i];
    }
    echo("You selected $iDoors door(s): ");
  }
?>

redpajama_set_name: RedPajamaStackExchange


text:
HomeTracksJoel Levi "Will We Ever Change" – Listen
Joel Levi "Will We Ever Change" – Listen
March 23, 2018 Jonathan Aird Tracks 0
Joel Levi is blessed with a strong and mellifluous voice, and it's put to good use on this new single from his upcoming self-titled debut album, due out in May. The Nashville based singer draws on that evergreen area of inspiration – marital disputes. Is she at fault? Is he ? Is it both? Is it neither? Will they work it out? Maybe, there's some hope as Levi honestly sings "I don't want to talk about this later / I've got to tell you how I feel".
About Jonathan Aird	1290 Articles
Sure, I could climb high in a tree, or go to Skye on my holiday. I could be happy. All I really want is the excitement of first hearing The Byrds, the amazement of decades of Dylan's music, or the thrill of seeing a band like The Long Ryders live. That's not much to ask, is it?
John Mellencamp speaks plainly in May on new DVD/CD
Pick of the Political Pops: Clarence Gatemouth Brown "Information Blues"


Locking in your current tax rate makes the most sense when taxes are low. While they have been historically low for some time, the new tax law drove rates down even further and broadened some brackets considerably.
Thanks to the Tax Cut and Jobs Act of 2017, your tax bracket has declined this year, and that's obviously a good thing. Many retirees still pay taxes on Social Security, annuity payouts, pensions, and perhaps earnings from a part-time job. This tab will decline.
And you might get even more bang for your buck if you think more expansively about the benefits of the tax cut. Specifically, this might be the time to convert part of your traditional IRA to a Roth IRA, which, unlike a regular IRA, does not require you to start making withdrawals at age 70 ½ and does not incur income taxes on withdrawals when you do make them.
Neither do the withdrawals count in the calculations for taxing Social Security benefits or determining Medicare premium surcharges.
These benefits, of course, are not free. To capitalize on them, you have to pay ordinary income tax rates on withdrawals when you make them. The Roth IRA is all about pay now, play later.
Conversion from an IRA to a Roth IRA makes particular sense if you expect your income – and hence your income tax rate — to rise in the future. This isn't true for the vast majority of retirees, but conversion now makes sense for them as well because of the new tax law.
Locking in your current tax rate makes the most sense when taxes are low. While they have been historically low for some time, the new tax law drove rates down even further and broadened some brackets considerably. For example, a single filer with $80,000 in taxable income is now in the 22% federal tax bracket, down from 25% under the old structure.
The $1.5 trillion Tax Cut and Jobs Act is scheduled to sunset by 2026 and could be extended by a future Congress, but the odds of that are poor because of swelling annual federal budget deficits – heading their way toward a whopping $1 trillion – and other factors.
The federal debt is already about $21 trillion, and ballooning debt will not only make it difficult to extend the life of this law but pressure the government to boost taxes to levels higher than in past years. Retiring baby boomers are living longer and hence putting a huge strain on the already-stretched Social Security, Medicare and Medicaid programs. The government could choose to cut these programs rather than raise taxes. This would encounter enormous political resistance, however, and the benefit cuts, even if implemented, may not be sufficient to put the debt and deficits on a viable path.
This way, you are also less likely to make a big conversion amid a sky-high stock market – as we have today. If you made the conversion in one fell swoop today, your tax hit would be based on these high valuations.
It's also important to know that you cannot make withdrawals from a Roth IRA until you're at least 59 ½ and have at least one Roth IRA open for more than five years. Lastly, bear in mind that the new tax code makes conversions from traditional IRAs to Roth IRAs a one-way street. You are no longer allowed to characterize the conversion back to a traditional IRA if you change your mind.
So, make doubly sure you want to do the conversion before doing so and can afford the tax tab.


K. M. Stetz, Webb, M., Holder, A., and Zucker, D., "Mental Health Ministry: Creating Healing Communities for Sojourners", Journal of Religion, Disability & Health, vol. 15, pp. 153–174, 2011.
M. Webb, "Toward a Theology of Mental Illness", Journal of Religion, Disability & Health, vol. 16, pp. 49–73, 2012.
P. Corrigan, McCorkle, B., Schell, B., and Kidder, K., "Religion and spirituality in the lives of people with serious mental illness", Community Mental Health Journal, vol. 39, pp. 487–499, 2003.


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text:
The Outre Eye of Daniel XIII
GAY JESUS – Short Film Review
GAY JESUS
RELEASE DATE: Available Now
WRITTEN BY: Paul M McAlarney
DIRECTED BY:Paul M McAlarney
STARRING:Richard Chandler, Aurora Grabill, Sam Hays
Read that title again. Feel offended? Then do yourself a favor and just click on away from here post fuckin' haste, 'cuz things are going to get waaaay more insane very, very fast.
So here we go; GAY JESUS is the story of ol' JC and Judas…except they are completely in lust with one another. So these two fun lovin' dudes hole up in a el scumo hotel room in Jerusalem where they right sermons and fuck a lot. Before long things get complicated by the arrival of Mary Magdalene, whom Jesus of course has to screw, which causes Judas to have a conniption fit (helped in no small part by Satan of course). You can guess where that leads…but what you probably wouldn't guess is the inclusion of women pissing, copious amounts of schlong, and good ol' gore…oh, and a laugh track.
As you can tell, this is one fucked up short feature. But, it's a fucked up feature with a message (like all of writer/director Paul M McAlarney's films); namely don't be a homophobic dick (oh, and jealousy is rather shit too) .It also contains some really nice lighting and solid acting, but let's be honest; if you chose to watch a flick called GAY JESUS, then the only thing you demanded was outrageousness, and let me tell ya, you get more of that than you could ever bargain for!
So; there you have it; but form your own opinion if you choose to check it out (if you're 18+ that is), which you can do right here!
And with that, so closes The Outre Eye…but all is not lost; my revoltin' reviews will now be featured exclusively on That's Not Current!
January 9, 2017 January 9, 2017 Daniel XIIILeave a comment
BAD KIDS OF CRESTVIEW ACADEMY – Movie Review
BAD KIDS OF CRESTVIEW ACADEMY
• RELEASE DATE: In Theaters and On Demand Now
• WRITTEN BY: Barry Wernick, James R. Hallam
• DIRECTED BY: Ben Browder
• STARRING: Sammi Hanratty, Sean Astin, Drake Bell
-Reviewed by Daniel XIII
After Siouxsie's (Hanratty) sister is murdered on campus, our plucky heroine gets her self purposefully interred in weekend detention (reserved for the richest students at Crestview Academy) to investigate the homicide further, as she believes these elitist d-bags know exactly what went down. This being a (semi) fright flick and all, our scrappy gang o' goofs soon find them locked within the school where they begin to find themselves B.D, in the horror biz, as a mysterious assailant begins taking them out one by one. Who will survive, and what will be left of them…and is something supernatural afoot in among the stalk n' slay?
First and foremost BAD KIDS OF CRESTVIEW ACADEMY (a sequel of sorts to 2012's BAD KIDS GO TO HELL…although this film plays like a stand alone; hell, I had no idea the first film even existed before I performed an exhaustive 3.7 second IMDb search) is a fun lil' fright flick. It doesn't take itself overly seriously, and it's filled to the brim with outrageous characters and absurd situations. The cast is really strong, with Sean Astin's performance as a straight laced teacher in over his head surrounded by student body comprised of sociopaths and miscreants being a real stand out. Also adding to the enjoyment are some well done comic book style transition shots (fitting as this is based on a graphic novel), a lil' groovy gore, and decent twists and turns.
If there is a negative to be found here; it's that dread demon; lengthy run-time. I have no idea what possesses people to make horror movies that run over the "golden" 80 to 90 minutes, but they keep doing it, and ol' BAD KIDS is no exception. At over an hour and forty minutes the action slows down here and there, and the overall pacing suffers for it a tad; but that being said, it is in no way a detriment to the over-all entertainment to be found here.
To put a fuckin' bow on it; I really enjoyed BAD KIDS OF CRESTVIEW ACADEMY, and willing to wager you will to; it's a serious load of fun and frights with some great slashy hijinks. Highly recommended!
January 9, 2017 January 9, 2017 Daniel XIIIBad Kids of Crestview Academy1 Comment
WEREWOLVES IN SIBERIA -TRANSCONTINENTAL ROAD RACE E.P.
Werewolves in Siberia are about to release a killer lil' slice of awesome; an E.P. titled TRANSCONTINENTAL ROAD RACE on January 17th (which is also the same day as Roger Corman unleashes his sequel to DEATH RACE 2000; DEATH RACE 2050).
As you can surmise from the title of this bad boy; it too is inspired by ol' Crazy Corman's 1975 masterpiece…and let me tell you; the music contained herein should have been the score to the new film, as once again the wicked Werewolves die-liver a sonic assault of pure synth frenzy; including what just may be my favorite WIS tune ever; Frankenstein the Indestructible, an ominous, sound bite laden assault that really drives home the bad assery of the character brought to life by the late, great David Carradine!
Be sure to head here on the 17th and pick up a copy for your own damn self; and tell 'em XIII sent ya!
January 8, 2017 Daniel XIIILeave a comment
THE UNGOVERNABLE FORCE – Movie Review
THE UNGOVERNABLE FORCE
RELEASE DATE: Click Here For Info
WRITTEN BY:Paul M McAlarney
STARRING: Tony Moran, Lloyd Kaufman, Debbie Rochon
Okay, I thought I had seen the height of cinematic lunacy when I viewed Paul M McAlarney's HONKY HOLOCAUST, but let me tell you creeps that flick doesn't even hold a cum covered candle to what awaited your's cruelly when he popped his putrid peepers upon the same director's punk rock infused opus THE UNGOVERNABLE FORCE!
In a weird society just a few steps to the side of our own, young Sal Purgatory is looking to heal his broken heart; the result of a recent break-up. Well he just so happens to fall for a comely punkette and as their relationship grows, so too do the tensions between the vulgar (yet ultimately heroic) punks and the local law enforcement (who in turn are aided and abetted by a neo-nazi group). But the punks aren't the only poor bastards on the gendarmes shit list, as the goons routinely rape and kill female homeless, who are part of some sort of bum cult. While this all seems insane enough, I have to mention that the Mafia and monsters are involved as well. Before long everything erupts in all out war, as dicks are exposed, shits are taken, guts are spilled, and blood sprays freely. I love this fucking movie!
The only way I can adequately describe the experience of THE UNGOVERNABLE FORCE is; picture if John Waters had Sid Vicious as a muse rather than Divine, then decided to make flicks for Troma. Yup; fucking fantastic, right?!! You bet your ass it is!
Along with all of the off-kilter kill-crazy antics; there is a current of social consciousness (though not as prevalent as the anti-racisim message of HONKY HOLOCAUST) with a strong "abuse of power" and the need to kick against the pricks being chief among them. Also of note is how derogatory terms lose their meaning when used casually…you'll see what I mean when you watch the film…and you will watch the film…
In the negative column; this film is definitely not for everybody (as was the case with the aforementioned HONKY HOLOCAUST) . There is a sense of offensiveness that is so pervasive that some of you weaker constituted fiends will never make it through the first ten minutes; but for the rest of us (a.k.a. the Cool Kids Club)…this flick is like a breath of fresh fuckin' air (though one heavily scented with cheap booze and smokes) in genre cinema.
To sum it all up; I can emphatically state; if this film came out in the late '70's or very early '80's it would be revered as a masterpiece of exploitation cinema, no to mention a life changing flick for bored suburban kids just ready to rebel. I'm just going to come right out and say it; Paul M McAlarney represents just what we need; a ballsy as fuck film maker with a strong voice and no fear in presenting unsettling imagery accompanying an important message or two…all in the name in grind house ass foolery. Check it out when you can my creeps!
January 7, 2017 January 7, 2017 Daniel XIIIThe Ungovernable ForceLeave a comment
HELP SUPPORT THE NEW ROCK DOC UNDERGROUND INC.!
Some of my favorite creeps are involved with this; so iffin' ya like the rough n' tumble music that followed in the immediate wake of Nirvana (and for the record I really fuckin' don't…but I loved this film anyway, that's how god damned good it is) then this is the flick for you!
Throw 'em some coins right here, and help their rock n' roll dreams come true (the film makers, not the bands because, well…watch the movie and you'll see)…
HONKY HOLOCAUST – Movie Review
HONKY HOLOCAUST
RELEASE DATE: Available January 10th on Blu-ray (Click Here to Purchase a Copy)
STARRING: Maria Natapov, LaNecia Edmonds, Lucas Fleming
When I park my ass in front of a flick distributed by those mad bastards over at Troma I expect to see a certain level of political incorrectness and gross out nonsense, but let me just assure you fine fiends upfront; they have hit some new levels of low with their release of Paul M McAlarney's HONKY HOLOCAUST…and this site being what it is, you know that's a compliment!
So dig this premise; in an alternate reality, Charles Manson and his "family" commit their heinous crimes then retreat to an underground bunker to wait for the helter skelter race war they managed to incite to end and for white people to reign over the world. Well, Charlie rots away and passes the torch to a real grade-A psycho and supreme racist (replete with outrageously huge swastika belt buckle) Dan Masucci, and after thirty years Dan leads the remaining members of the Family, including Manson's daughter Kendra, to the surface. Imagine their delight to find that the war didn't go ass expected, and now African Americans are in charge. What follows is an explosively gory, completely offensive whirlwind of deviant imagery including, but in no way limited to; maggot filled corpse genitalia, pregnant women being shot and urinated on, severed dicks flying left and right, and gallon upon gallon of the red sauce flowing like rain. Oh, and there's a pretty poignant message in there too believe it or not.
Like many a great exploitation flick of the past, HONKY HOLOCAUST is filled with outlandish villains and crowd pleasing nudity and violence taken to extremes…and a surprisingly astute commentary on social issues presented in a way that is every bit as zany as the insanity that surrounds it.
And therein lies the main negative of this film (if you want to look at it that way). The violence, nudity, and racial slurs are so completely omnipresent and in your face that some viewers (although what viewer would be a big enough dumb ass to go through the trouble of seeking out a specific Troma flick and not know what they were getting into would be rather slim I wager) may be turned off and miss the heart and soul of the film; namely racism is bullshit, and benefits absolutely no one.
To sum shit up; HONKY HOLOCAUST is exploitation cinema done right; it's fearless, brutal, full of D.I.Y punk rock spirit, and crafted with a whole lot of heart on a budget the size of a fly's pecker…oh, and it's entertaining as hell to boot. I can't urge you creeps to check it out post-fucking-haste!
January 4, 2017 January 4, 2017 Daniel XIIIHonky HolocaustLeave a comment
THE COOK – Movie Review
RELEASE DATE: Available January 3rd on VOD (Click Here for More Info)
WRITTEN BY:Joshua Miller
DIRECTED BY:Joshua Miller
STARRING: Jeremy Castaldo, Amber Tranum, Wade Blevins
A young TV star and his pals trek off into the wilds of an abandoned park to hold a memorial party for a deceased friend. Well wouldn't you know it; a bizarre ass drug addled psycho who decides to murderize our goofy gang one by one after they traipse into his lab. Such is the plot for off-kilter slasherific shocker THE COOK from Brain Damage Films.
Right off the bat you can tell that THE COOK isn't going to set the world alight with it's blazing originality; attractive young folk enter a secluded area and get royally fucked up…a classic since 1980 (and yeah, yeah…I know there were proto slashers well before; but ol' FRIDAY THE 13TH was the one that made it "a thing").
So what does THE COOK do to set it head and shoulders above the pack? Well the answer to that is the titular killer. The Cook is some sort of appointed punisher of the wicked and he is out of his skull on meth as he goes about his horror biz resulting in some rather nifty hallucinogenic ass-foolery. It all adds an air of at least an attempt at providing something left of the norm.
But, as always, all isn't blood and roses with THE COOK. For starters, the acting in this thing is absolutely atrocious. I can appreciate working with friends or giving folks a shot…but this is a bit much (and you know I'm a forgiving mother fucker). Also, the sound mix leaves a bit to be desired as background noises get distracting AF (I'm pretty sure most of the audio for this bad boy was recorded live).
All that being said, I enjoyed THE COOK for what it is. The Cook is a sleazy, crazy mother, and the lighting and imagery are occasionally pretty damn cool, as are the kills that stay mostly on the side of over-the-top blood soaked gags rather than the abhorrent torture porn that is way too prevalent these days.
If you are a slasher fanatic, this stalk n' slay foray will likely satisfy, but I doubt it'll make your top ten of terror.
December 30, 2016 December 29, 2016 Daniel XIIIThe CookLeave a comment
SKELETON KEY 3 PART 2 – Movie Review
SKELETON KEY 3 PART 2
RELEASE DATE: Available January 3rd (Click Here for More Info )
WRITTEN BY: John Johnson
DIRECTED BY:John Johnson
STARRING:John Johnson
For better or worse, there are times in this revoltin' reviewing game where your's cruelly is sent a motion picture that is just a bizarre experience from beginning to end…and this is definitely one of them.
SKELETON KEY 3 PART 2 (if there's more of these fuckers instead of it being a LEONARD PART 6 type of deal I have no idea…and given the amount of research I do for this site we both know damn well that will remain a mystery forever), begins with a man named Howard being unfrozen from carbonite (isn't that trademarked by some big corporation or two?) into a world over run with blue zombies (I say "over run" I mean there's like six or seven of them). Before long he joins up with his friends (whose ranks include some sort of anime chick, a pirate, a soldier, a leprechaun…my head is starting to hurt) and attempts to set the world to rights. Improvised dialog (at least I think it is), catchy show tunes (yup, this flick is a partial musical), and (admittedly enjoyable) stale and corny jokes bombard your senses for a very, very long time (more on that soon). Oh, there's also an invisible man, a nipple biting sock puppet, some orange-ass Putty Patrol reject, and…and…I just can't go on.
On the positive side; SKELETON KEY 3 PART 2 is a truly unique flick that doesn't give a fuck what it does or how it goes about it…nothing really makes sense and it's politically incorrect and for this type of a picture, that is all a bonus. Also, some of the actors are engaging, the songs are really fun, and there is a heapin' helping of the ol' red sauce and bouncin' boobs (if that's your type of thing…and we all know it's mine).
Moving on to the negative, this movie is waaaaaaay too long. As a rule, any piece of off-the-wall fright flick nonsense should be 90 minutes max, and this lil' slice of weirdness pie clocks in at just shy of two hours…that leads to bloat and periods where your attention will definitely wander. Also, this is a mega-low budget affair so don't expect top shelf (or even competent) acting from many of the participants, or dynamic cinematography, lighting or effects (not a problem for me, but I know some of you just can't warm up to a production like this).
If you can overlook it's technical shortcomings and insane run time, there is some fun to be had with SKELETON KEY 3 PART 2, especially if you dig on Troma flicks and their like, but I can almost guarantee it won't become one of your fav flicks anytime soon.
December 29, 2016 December 29, 2016 Daniel XIIISkeleton Key 3 Part 2Leave a comment
SLIME CITY/SLIME CITY MASSACRE DOUBLE FEATURE – Movie Review
SLIME CITY/SLIME CITY MASSACRE
RELEASE DATE: Available Now on Blu-ray (Click Here to Purchase)
WRITTEN BY: Greg Lamberson
DIRECTED BY:Greg Lamberson
STARRING: Craig Sabin, Mary Huner, T.J. Merrick, Jennifer Bihl, Kealan Patrick Burke, Debbie Rochon
Man, the good ol' days sure did have a fascination with body meltin' horror; and I have seen the lion's share of these melty, gooey flicks such as STREET TRASH and…and…o.k. STREET TRASH is kinda the gold star standard here; but it was a good one! Well lo and behold Camp Motion Pictures have saw fit to introduce me to another classic of the genre by sending me their new double feature release of SLIME CITY and it's 2010 sequel SLIME CITY MASSACRE!
Beginning with SLIME CITY, you can tell right off the bat you are in ultra-low budget land as the film displays that "look" that was made famous by Henenlotter or early Troma; that visual style commonly known as "no money". But, like around roughly 99% of my all-time fav fright flicks, the film makers said "fuck it", and decided to go hog wild with outlandish concepts and zany effects (a trend director Greg Lamberson continues to this day as his latest feature KILLER RACK shows).
To put the story in a nutshell; SLIME CITY tells the tale of Alex; a run of the mill art student that moves into an apartment building inhabited by tenants that are…well, they're fucked up is what they are. Take Roman for instance; this dude (a member of a strange cult) has Alex over to share Himalayan yogurt (that just so happens to come in green and blue) and liquor concocted by an alchemist…which would be odd enough, but the strange repast has the effect of changing Alex into a slime dripping, melt faced murder machine. Glop, puke, and mildly disapproving parents flash across the screen with wild abandon. It's like Jekyll and Hyde meets bukkake.
While a bit slow here and there, SLIME CITY nevertheless delivers when it comes to off the wall characters and jaw dropping effects; though whether said jaw drops due to technical expertise or a lack thereof varies from scene to scene. That being said, I dug on all of the splattery goodness six ways to Sunday, and applaud what was delivered with the means available, and honestly, that's all that counts to gore hounds that eat this shit up; the subtle nuances of line delivery or lighting don't mean a damn, we just want copious gore and red sauce, and I can safely say this flick damn well delivers!
So SLIME CITY is cool AF, but Camp have included a shit ton of extras to accompany the flicks on this release to give ya a lil' more bang for your barf covered buck! For the lead feature you get two audio commentaries; one from 2006 featuring writer/director Greg Lamberson and star Craig Sabin that is more anecdotal, and another from 2016 with Lamberson flying solo that is more nuts and bolts about the film's production and distribution. Along with the chit-chat you also get archival featurette detailing SLIME CITY's production, a lengthy interview with lead actors Craig Sabin and Mary Huner (which covers their work in SLIME CITY and beyond), and a handful of trailers and promos.
So, SLIME CITY was a rollicking good time, let's see how it's sequel fares…
SLIME CITY MASSACRE kicks things off with a flashback to 1959, an apocalypse, a bizarre scene with Lloyd Kaufman (that old timey music), and a guitar riff laden song about slime…and this is the first five minutes. For 99% of you I wont even have to type anything else because you are completely sold…but I'll sum shit up anyway 'cuz I'm a real pro.
In the shell shocked post-apocalyptic remains of Slime City, a gaggle of survivors stumble across the secret stash of yogurt and hooch of the cult from the original film (whose origins are told via the reoccurring aforementioned flashbacks) which they of course consume. They of course become slime covered lunatics in the blink of an eye and go on a kill-crazy hootenanny (eventually…first they fuck a lot). Also in the mix are a real estate tycoon that wants to develop Slime City into an upscale property and his hired commandos out to eliminate the local homeless population for extra shenanigans. Oh, and there's also a dude finger banging a bathtub full of slime…don't ask.
While a completely different animal from it's predecessor, SLIME CITY MASSACRE is nevertheless a great piece of truly independent cinema; and while locations and means are slim, the creativity and outrageousness are cranked to the nines to give the whole affair an "anything goes" aesthetic that is a ton of fun to lay putrid peepers upon! The only negative is this flick is missing the "warm and fuzzies" of the first flick due to it being a modern production rather than it being a product of the eerie eighties.
As for beastly bonus features, SLIME CITY MASSACRE comes complete with it's own cornucopia of features including: a lively commentary track with director Lamberson as well as actresses Jennifer Bihl and Debbie Rochon, a blooper reel, a collection of behind the scenes footage, an interview with the film's composer; MARS (who wears a rad-ass Death Records t-shirt), Also included is a rather awesome feature length "making-of" documentary that sheds light on just what it takes to make a low-budget monsterpiece such as this (trust me, it'll make you want to get out there and do it for yourself if you're so inclined).
Honestly, if you love the gritty, D.I.Y. style of 80's genre film made famous in the grind houses of 42nd Street, then this is an absolute "must have" release!
December 29, 2016 Daniel XIIISlime CityLeave a comment
THE SUMMONING – Movie Review
RELEASE DATE: Now Available on VOD
WRITTEN BY: Curtis Schultz
DIRECTED BY: Curtis Schultz
STARRING: Shanna Mclaughlin, Amy LoCicero, Brian C. Chenworth
–Reviewed by Daniel XIII
A gaggle of goofs (and I do mean goofs…some of these fools are downright slapstick in their buffoonery) head out to a ragin' par-tay in a secluded barn only to be waylaid by a group of black hoodie wearing satanic cultists (complete with dodgy CG morphin' faces™) in the latest from Brain Damage Films; THE SUMMONING.
To elaborate on the above; a group of college kids head to a party, their vehicle's engine conks out, and they trudge forward on foot through the woods. They are then chased and murdered by the monstrous members of a sinister Satanic cult. Fun practical gore and inexplicable cg nonsensery ensues. Hmmm, that isn't much of an elaboration really, but this flick is rather simple in premise…and that ain't a bad thing. It's a straightforward stalk n' slay affair with demonic overtones and a few laughs.
So, let's start with the positives; the cast in this film is pretty damn solid. Even though they are playing "bros" and their vacuous female equivalents, these folks genuinely seem to be giving it their all, and some of the performances are honestly hilarious (like on purpose and everything)…it's just damn refreshing to see a cast that are playing their roles with an earnest enthusiasm. The same goes for it's storytelling; it's an uncomplicated narrative to the max; but it moves at a great clip, and never pretends to be anything more than it is; namely, an excuse for attractive folks to get hacked to pieces by monstrous maniacs…and that earns it a ton of points with me; it delivers on it's promise without being precious about it.
On the negative side of the coin, the CG in this film…well…she ain't so good. I don't know why folks with modest budgets try to utilize cg…it isn't needed, and always looks off (hell, it doesn't even look good in multi-million dollar pics). I appreciate what the film makers were trying to do with the tools, but it took me out of the film when it was on screen.
Simply stated, THE SUMMONING achieves what it sets out to be, namely a teens versus evil cult romp, rather successfully. It has heart (which gets you pretty far with your's cruelly), and it gives us what we crave for the most part (namely boobs, blood, and bad guys). I say give it a watch; I doubt it'll jump to the top of your favorite fright flicks of all time list; but it's a fun way to spend a rainy afternoon.
December 21, 2016 December 20, 2016 Daniel XIIIThe SummoningLeave a comment
For more of that groovy ghoulie Daniel XIII, be sure to check out the Garage Cinema podcast!
http://www.garagecinematalk.com


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     *
     * @param operand The second operand.
     *
     * @return The new boolean expression.
     */
    BooleanExpr<T, E> or(T operand);

    /**
     * Creates a new boolean expression that performs the logical not for this
     * expresion.
     *
     * @return The new boolean expression.
     */
    BooleanExpr<T, E> not();

}


text:
Solution .45 ([səˈluːʃən], с англ. — «решение») — метал-группа из Швеции, играющая, по преимуществу, в жанрах мелодичный дэт-метал и прогрессив-метал. Коллектив пишет материал наполненный меланхолической атмосферой соединённой с ярко выраженным тяжёлым гитарным звучанием. Большинство текстов группы написаны на тему размышлений о страданиях, пустоте, смысле жизни и личных переживаниях.

История
Коллектив был основан в 2007 году гитаристом Яни Стефановичем (Miseration) и вокалистом Кристианом Эльвестамом (ex-Scar Symmetry, Miseration), однако к реализации своих идей группа приступила лишь в 2008 году, когда Кристиан Эльвестам окончательно покинул Scar Symmetry и полностью сосредоточился на новом проекте. Видя потенциал в музыке,Кристиан и Яни набирают полную команду, в которую входят барабанщик Ролф Пилве (Stratovarius), гитарист Том Гардинер (Hateform) и бас-гитарист Андерс Эдлунд (Angel Blake). Чуть позже к группе присоединяется ещё один гитарист — Патрик Гардберг (Ammotrack). В 2009 году в свет вышел первый сингл группы под названием «Clandestinity Now», и осенью того же года коллектив приступает к записи дебютного альбома.

For Aeons Past
Сразу две студии — Germany's AFM Records и Japan's Marquee/Avalon Inc, прослушав несколько демозаписей группы, заключают с ней контракт. Продюсером выступает Томас «Плес» Юханссон, до этого уже работавший с Кристианом, когда тот был вокалистом в Scar Symmetry, а для написания текстов пригласили Микаеля Станне из Dark Tranquillity. Запись прошла на студии Panic Room и была законченна в декабре 2009. 9 апреля 2010 года в Европе, а 11 мая в Северной Америке выходит альбом группы под названием «For Aeons Past», который был очень тепло принят критиками и слушателями. В записи так же принял участие гость на клавишных Микко Харкин (ex-Sonata Arctica). Сразу после выхода альбома, коллектив снимает два клипа — на песню «Gravitational Lensing» (25 августа 2010 года) и «Lethean Tears» (30 июля 2010 года). В конце 2011 года группа была приглашена на ProgPower USA festival в Атланте, штат Джорджия, который прошёл в сентябре 2012 года и на этот фестиваль прилетали люди из разных стран, в том числе из Японии. В том же году из группы ушёл басист Андерс Эдлунд.

Nightmares in the Waking State
Работа над вторым альбомом началась в 2013 году, и тогда было принято решение, что он будет мрачнее и агрессивнее, чем «For Aeons Past». По ходу написания материала велись переговоры со студией AFM Records, и когда договор всё же был заключён, коллектив обнаружил, что демозаписей у них гораздо больше, чем нужно для одного альбома, из чего последовало решение создать двойной альбом. В сентябре 2014 начинается запись песен, но происходит непредвиденное — коллектив покидает гитарист Том Гардинер. Почти в то же время члены группы переживают несколько личных драм — смертей друзей и родственников, что останавливает процесс записи на неопределённый срок. В июне 2015 года группа, наконец, снова собралась вместе и, под руководством всё того же Томаса «Плеса» Юханссона, записывает первую часть своего нового альбома «Nightmares in the Waking State» на студии Panic Room. Как и было обещано, альбом получился мрачнее и тяжелее своего предшественника, однако нисколько не убавил в мелодичности. В августе 2016 года была представлена вторая часть этого альбома, который приобрёл более прогрессивное звучание по сравнению со всеми предыдущими работами коллектива.

Дискография
 For Aeons Past (2010)
 Nightmares in the Waking State: Part I (2015)
 Nightmares in the Waking State: Part II (2016)

Состав группы

Текущие участники
 Кристиан Эльвестам — вокал (Miseration, The Few Against Many, ex-Scar Symmetry).
 Яни Стефанович — гитара, бас-гитара (Miseration, Divinefire, Essence of Sorrow, The Few Against Many).
 Патрик Гардберг — гитара, бас-гитара (Divinefire, Torchbearer, The Few Against Many, Ammotrack).
 Ролф Пильве — ударные (Miseration, Essence of Sorrow, Stratovarius).

Бывшие участники
 Микко Харкин — клавишные (Symfonia, Kotipelto, ex-Sonata Arctica, Mehida).
 Андерс Эдлунд — бас-гитара (Angel Blake, The Few Against Many).
 Том Гардинер — гитара, бас-гитара (Hateform, ex-Mors Principium Est).

Примечания

Ссылки
 http://www.metal-archives.com/bands/Solution_.45/3540303901
 https://myspace.com/solution45

Мелодик-дэт-метал-группы Швеции
Пауэр-метал-группы Швеции
Музыкальные коллективы, появившиеся в 2008 году
Музыкальные коллективы Швеции
Музыкальные коллективы 2000-х годов

redpajama_set_name: RedPajamaWikipedia


We believe good data visualization should be seen—and shared. So when we come across work that catches our eye, we like to give it the props it deserves. Here are two pieces that caught our eye this week.
In honor of the impending release of Marvel's Avengers: Age of Ultron, the Wall Street Journal's John Keegan took a look at the classic comic's changing color palettes over time, thanks in part to the evolution of technology (and the success of the big screen films). Starting in 1963, the beautiful interactive shows the shift from primary to more complex colors. Click through to see covers over the years.
It's official: Researchers are turning the duck face into fascinating data through an interactive project that tracks selfies in five cities around the world. Data collected from thousands of photos is visualized according to various categories, including age, expression and pose, all to explore the selfie phenomenon. The good news? People don't take as many selfies as you might think. Only 3%-5% of photos taken in each city are selfies.
Have you seen great data visualization this week? Let us know.
Download our free e-book, How to Maximize Publishing with Microcontent, to learn how microcontent can help your content strategy.


text:
EBG — Electronics Buyers' Guide
'Proudly South African' mobile devices going cheap, but at what cost?
16 July 2014, News
By Allyson Koekhoven.
There is no doubt that the intellectual property necessary for the development of smart mobile devices is available in South Africa. By tapping in to this knowledge and carefully considering the specific needs of the local environment, developers are able to bring cost effective and efficient devices to the African market. Dataweek spoke to two local development companies about what they have in store.
Zest T1 dual-SIM smartphone
Zest T1 smartphone.
Afrihost and Zest Mobile have developed a dual-SIM smartphone which is currently the only local smartphone to offer Android KitKat and OTA (over the air) updates. The Zest T1, which will retail at R1999, with 1 GB/month of free data for a year, has a 1,3 GHz quad core processor, an 8 megapixel camera, a 4,5" qHD LCD with IPS glass multi-touch screen, micro SD card slot, integrated GPS, 8 GB of Ram and Bluetooth 4.0, with a screen pixel density of 245 ppi. The 165 g phone has a battery capacity of 1600 mAh, providing users with 200 hours of standby time and 7 hours of talk time.
According to Zest Mobile CEO David Lindeque, the introduction of a locally developed smartphone means that more people will have access to up-to-date, powerful technology. "It also means that people no longer need to pay international firms a massive premium to have access to decent technology," he says.
"However, simply offering powerful and quality devices was only one side of the coin. We wanted to ensure more people are connected so we contacted Afrihost and the two firms instantly found a common ground and goal. We both share the same vision and want to change the mobile industry in South Africa. We aim to make it more competitive and with greater value propositions than previously available.
"The Zest T1 device differs from other local smartphones in that it is vastly more powerful yet with extremely competitive pricing. Couple the T1 with 1 GB free mobile data per month for 1 year, and you currently have an unmatched value proposition," he adds.
Launched on 18 June, the Zest T1 sold just over 3000 units on its first day. "We have been overwhelmed by the response and support, so we are simply not sure what volumes to expect in the next 12 months. We have the capacity to produce large numbers and we have made a firm commitment to the quality, value and local support for the brand. We are confident we can make a significant impact in the mobile industry," says Lindeque.
The device and all future devices are developed by the Zest team, which comprises individuals in Cape Town, Johannesburg and Durban. "The team is a unique and talented group of individuals that design products that they would personally want to use. Certain aspects and pieces of the product package have been outsourced internationally. This is common practice in the technology industry. Apple, Microsoft, Motorola and many others all use international supply chains to ensure they deliver the best product possible," Lindeque explains.
"Any firm that claims they produce smartphones locally is communicating a fallacy. The parts necessary for a quality device (processors, camera hardware and storage) simply cannot be produced or sourced locally. We are as local as any other 'proudly local' technology firm. In addition, certain countries specialise in the manufacturing of technology parts and by outsourcing to these nations, we can deliver a product that is powerful, top quality and affordable," he says.
Lindeque says that the company has plans to expand to other countries in Africa and is currently exploring a number of avenues. "However, our focus in the short-term is South African growth, as we believe there is significant opportunity for a device like the Zest T1 and its successors," he concludes.
Solar powered tablet
Millbug Vuya tablet.
The Millbug Vuya tablet is the brainchild of Sabelo Sibanda and Thulisile Volwana. Interestingly, neither of these entrepreneurs are engineers; they simply have a passionate spirit for developing solutions to needs. Armed with degrees in management and economics respectively, this dynamic duo identified the need for an affordable tablet geared initially towards the rural education sector.
After completing a number of online electronics and programming courses, the Millbug team was ready to tackle the development of the Vuya tablet, a 7" device which has a 1,2 GHz processor, 512 MB of RAM and 4 GB of storage, expandable to 32 GB. Able to run all the popular apps available commercially, the Vuya tablet is set to rock the local market with its incredibly low price tag of R1499.
Sibanda says that Fred Roed of World Wide Creative, a digital marketing company, encouraged them to pursue entrepreneurship, regarding the digital development possibilities in Africa. The Vuya developed on the back of Millbug's e-commerce website which aimed to bring cost effective products to college and university students and other non-working young adults. "The difficulty all of the clients shared was the inability to effectively view products on a small smartphone. We decided that the supply of an affordable tablet would provide the necessary solution."
After considering the importation of tablets, the Millbug team realised that the only feasible alternative would be the development of a local device. After producing a 20-page schematic and consulting with the Nelson Mandela Metropolitan University in Port Elizabeth regarding the photovoltaics, they approached an overseas manufacturer to develop a prototype.
Sibanda explains that the decision to move manufacturing offshore was not taken lightly. "Pricing was obviously a driving factor but apart from that, the overseas manufacturers are geared up to leverage the local infrastructure, which supports mass manufacturing. All the component suppliers are located within a short distance of each other, making logistics a cinch. This is a lesson for South Africa and could definitely gain impetus if government stood behind the promotion of similar concepts in the bespoke industrial development zones in the likes of Port Elizabeth and East London."
After developing the prototype and undertaking the necessary testing, Millbug began the complex process of acquiring approvals from SARS, the SABS, ICASA and the National Regulator for Compulsory Specifications (NRCS).
The resultant Vuya tablet, which was released to the market in late June, has dual power charging capability: DC (via USB or a power outlet) and solar. A separate photovoltaic unit was developed and provides 5000 mAh which, together with the 3000 mAh battery contained in the tablet, provides eight hours of operation time, even when Wi-Fi is activated.
Millbug approached a number of local Wi-Fi companies, including Allan Knott Craig Jnr of Project Isizwe (originally from Port Elizabeth) who is part of the Nelson Mandela Metropolitan University alumni. Further assistance on the development of the tablet was received from the Port Elizabeth SEDA ICT Incubator and local branch of Shanduka Black Umbrellas (of which Millbug is a member).
Sibanda points out that less than 1% of content available on the Internet is from Africa. "We can be innovative online and implement technologically driven problem solving, which relates directly to the African scenario. We would like the Vuya tablet to be a catalyst for this process and we will be promoting bespoke apps that address this need. The solar power capability allows the device to be used in even the most remote locations and is ideal given the fact that South Africa alone experiences an average 2500 hours of sunshine annually."
Sibanda says that there has been great interest shown in the tablet by other African countries. Volwana, who had a rural upbringing, has used her own experience to devise a product that would be easy to use for clients who have never previously been exposed to such technology. The simplicity of the Vuya makes it extremely attractive to a large market and enquiries have already been received from Ghana and the DRC, amongst others.
Sibanda anticipates the production of a minimum of 75 000 to 100 000 units in the 12 months following the Vuya's launch. "The sky is the limit and we have been in communication with a number of international companies who are captivated by the tablet's WiFi capabilities. We are hoping that the anticipated success of the tablet will encourage the local market to invest in a manufacturing hub that will keep the money in South Africa and simultaneously create a large number of jobs. There is no reason why East London or Port Elizabeth could not become a hub for Africa and the Middle East."
For the record: there are currently, to the best of my knowledge, no smartphones, tablets or similar 'smart' consumer devices being manufactured in South Africa (I would be delighted if somebody who knows better were to contradict me on that point, by the way).
Despite Afrihost and Zest Mobile stirring pride in the hearts of South African consumers, technology experts and mainstream media using slogans like 'For Africans by Africans' and evocative words like 'homegrown', the fact remains that the Zest T1 is made in China – it says so on the box the phone comes in. Don't worry, Dataweek has no ambition of becoming a consumer watchdog; my interest in this subject is primarily in what locally 'designed', 'developed', or 'conceived' products like this mean (or could mean, or perhaps should mean) for the local electronics manufacturing industry.
Another South African company, CZ Electronics, had plans to release a smartphone of its own early this year through a partnership with Seemehale Telecoms, but at the time of that announcement, Dataweek was able to confirm that these were to be imported from the Taiwanese manufacturer as semi knockdown kits to be assembled at CZ premises in Boksburg, so technically still not manufactured in SA. I had hoped to include input from CZ in this article but repeated promises to respond to us went unfulfilled. The company was recently reported to be in a legal battle with Seemehale when it spurned Seemehale in favour of a merger with Mint Mobile; one can only hope this hasn't derailed their plans for introducing their own range of smartphones and tablets.
Call me overly optimistic or naïve (I prefer the word 'dreamer') but might we not be living through a brief window of opportunity for South Africa to create an identity as Africa's 'smart device manufacturing hub'? Easy question to ask but, granted, a multi-faceted strategy would be required and there are many complications that come into the equation. I certainly don't claim to know the answers so I reached out to the dti to find out what they think. Alas, after establishing contact, repeated attempts to get answers to this, and other difficult questions, have met with nothing but promises by a dti spokesperson. We will continue our attempts to prise a statement from the department.
This country is blessed with its current crop of fearless, ambitious young entrepreneurs like the duo behind Millbug – and believe me, there are more of them out there; a lot more. When it is financially unfeasible (but not technically unfeasible, mind you) for innovators like this to make their products in SA, maybe we've already lost to China and the likes. If that is the case, so be it; there's no shame in that. The manufacturers in those highly industrious countries have killed, or at least mortally wounded, many other countries' industries, so we wouldn't be the first, or the last. I just wish I could feel confident that we're giving it our best shot. And that our internal political problems will not be allowed to spoil what may be a golden opportunity, never to be repeated.
Supplied By: Technews Publishing
Email: malckey@technews.co.za
www: www.technews.co.za
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Actum acquires Band-It business in South Africa
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Please note, information on this page is directed at recreational or hobby use of UAS. Different requirements exist for operation of civil or public UAS. Visit https://www.faa.gov/uas/ for more information on all things UAS.


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text:
Indian River County Sheriff's Office, deputies union reach stalemate in wage dispute
The Indian River County Sheriff's Office has offered deputies a 5 percent raise, and wants to raise the starting salary to $42,000.
Indian River County Sheriff's Office, deputies union reach stalemate in wage dispute The Indian River County Sheriff's Office has offered deputies a 5 percent raise, and wants to raise the starting salary to $42,000. Check out this story on tcpalm.com: https://www.tcpalm.com/story/news/local/shaping-our-future/2019/01/23/indian-river-county-sheriffs-office-stalemate-wage-dispute/2659091002/
Colleen Wixon, Treasure Coast Newspapers Published 4:43 p.m. ET Jan. 23, 2019
Indian River County Sheriff's Office vehicle (Photo: FILE PHOTO)
INDIAN RIVER COUNTY — It could be almost summer before deputies settle their wage dispute with the Sheriff's Office.
Last month, the deputies union declared an impasse, or stalemate, in negotiations over wages, said Undersheriff James Harpring. The union includes about 170 of the sheriff's patrol deputies, detectives, school resource officers and courthouse bailiffs.
The union, represented by the International Union of Police Associations in Sarasota, wants a special magistrate to hear the dispute, Harpring said.
Union representatives were unable to be reached for comment.
The Sheriff's Office has offered deputies a 5 percent raise. Those already at the top of the salary range would receive $1,500, Harpring said. The offer includes raising a deputy's starting salary from $38,950 to $42,000, he said.
More: Indian River County teachers declare impasse in talks; superintendent still hopeful for contract
Union officials declined the deal, Harpring said. The union counter-offer is for the same 5 percent raise, but the starting salary would be $41,000. Those with more than 20 years' experience would move to the top of the pay scale, he said. The union also has proposed a second offer that would give all employees a $3,550 raise, he said.
Ultimately, the issue will be decided by the County Commission.
Sheriff Deryl Loar hoped to dispense with the magistrate and go directly to the commission, Harpring said.
"We wanted to resolve this as soon as possible," Harpring said.
The magistrate hearing likely will delay the issue until April, Harpring said. It could be May or June before the commission hears the dispute, he said.
Three other sheriff's employee groups, representing the corrections deputies, lieutenants and sergeants already have agreed to the 5 percent raise, Harpring said. Employees not represented by a union, such as the administrative staff and emergency operators, already have received a 5 percent increase, he said.
More: Indian River County ups offer for former Dodgertown golf course; will Vero Beach finally sell?
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Hey guys I am hoping to adopt a syrian hamster in Cardiff. Preferably a male. I have a lovely home all set up...Just missing a furball!
Please do reply to this thread if you know of a hamster that needs rehoming in Cardiff!
Last edited by souffle; 02-01-2017 at 01:52 AM.


Winter Park Snow Pack still growing, Great News for Rafters!
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