When Donald Trump said in late January that America should have "kept the oil" after invading Iraq—"To the victor go the spoils," he declared — foreign governments were horrified. But one country is now actively promoting its natural resources to win Trump's attention for its desperate cause: Afghanistan. The government, led by President Ashraf Ghani, has pitched Trump on its vast mineral reserves in an effort to keep the new president invested in the country's fate. Afghanistan's improbable investment pitch is a sign of a new Trump-era mindset, in which foreign leaders are selling their nations in more explicitly economic terms than ever before. Afghan officials say Trump, a veteran dealmaker, appears to be listening. "This is the first administration that is focused on Afghanistan's economic potential, and we welcome that," said Hamdullah Mohib, Afghanistan's ambassador to Washington. In a Dec. 3 phone call, Trump and Ghani discussed Afghanistan's mineral wealth, whose value a Pentagon study has estimated at up to $1 trillion. An official Afghan readout of the call said that Trump told Ghani the U.S. wants to help Afghanistan develop its "tremendous natural resources." Perhaps the most notable of Afghanistan's buried treasures are its large quantities of lithium, a silvery, soft metal crucial to laptop and cell phone batteries that's sometimes called the oil of the future. A 2010 Pentagon memo concluded that Afghanistan could one day become "the Saudi Arabia of lithium." While few people associate impoverished and war-torn Afghanistan with high technology manufacturing, Kabul's leaders believe they have a receptive audience in the White House. Trump officials, Mohib added, "are interested in minerals—specifically lithium.""They're recognizing that Afghanistan has very vast potential resources," said Dr. Mohammad Qayoumi, a top advisor to Ghani.Mohib's government is hardly offering to let the U.S. seize its precious minerals. But as Afghan leaders fight for survival against the Taliban, they want Trump to see their country as a business opportunity—not the expensive quagmire which led him to tweet in 2013 that the U.S. should abandon Afghanistan "immediately." Other countries are trying out their own pitches. Japan's prime minister has presented Trump a plan to create 700,000 new jobs through joint projects. European diplomats are touting trans-Atlantic commerce and job creation. Even Iraqi officials are promoting the value of their oil industry for U.S. investment, though they adamantly reject Trump's "take the oil" bluster."All foreign leaders are thinking, what do we play up to get this president's attention?" said one Trump administration official.The question is particularly acute for the Afghan government, which has proven unable to defeat a fifteen-year Taliban insurgency, and, more recently, a nascent Islamic State. Without continued U.S. support, Afghanistan's government is at severe risk of collapse.On Wednesday, at least 30 people were killed in a Taliban attack on a military hospital in Kabul. Last month, the top U.S. general in Afghanistan told Congress he needs "a few thousand" more troops, in addition to the 8,4000 American soldiers already there, to back up Afghan security forces suffering horrendous battlefield losses. "If I'm Ghani and I want continued U.S. engagement, and Trump has said things like, 'We've got to get the hell out of that place'—how do I get his attention?" said a former senior Obama White House official. Ghani understands that mineral wealth "can help Trump have a different narrative for engagement in Afghanistan," he added.A Trump national security council official said the Trump administration has begun a review of U.S. policy in Afghanistan. "As a dynamic results-oriented president from the business world he's going to look at everything with a fresh set of eyes," he added. The official noted that the World Bank and others have called "the proper development of Afghanistan's extractives sector" as key to the country's self-reliance.Though Trump has made few public comments about Afghanistan, officials there are mindful that he has scoffed at the costly American effort in their country, launched soon after the September 11, 2001 attacks, and which cost the U.S. ten combat deaths and $3.8 billion in military aid last year."We should leave Afghanistan immediately. No more wasted lives. If we have to go back in, we go in hard & quick. Rebuild the US first," Trump tweeted in March 2013.Since then, Trump has grudgingly acknowledged the value of a U.S. presence in the country. "I hate doing it. I hate doing it so much," he told Fox News in April. "But, again, you have nuclear weapons in Pakistan so I would do it."But at other times, Trump has cited the value of Afghanistan's soil and rock. "Afghanistan has tremendous minerals, which a lot of people don't know," Trump said on NBC's "Meet the Press" in August 2015. "Nobody knew this, but Afghanistan is rich with minerals," Trump told the talk radio host Alex Jones that December. "Not oil, but minerals." In fact, Afghan minerals have been much discussed at least since a widely reported 2010 Pentagon memo, developed with the help of government geologists, estimated their value at up to $1 trillion. The memo revealed "stunning potential," Gen. David Petraeus, then the top U.S. commander in the country, told the New York Times.Of particular value is lithium, whose value has soared thanks to surging demand for rechargeable batteries to power everything from iPhones to electric cars. Lithium's unusual properties cause it to sizzle and smoke when water is poured over it, and it is light enough to float in small quantities.Many former U.S. officials and other Afghanistan experts warn that Afghanistan's minerals may just be a modern twist on the old myth of El Dorado, the lost South American city of gold. Afghanistan has weak governance, rampant corruption and lacks the road and rail infrastructure, never mind the security conditions, required for a thriving industrial sector."It's such an unknown. That is a fool's errand," said a former senior Obama official who handled Afghanistan policy. Any potential mining benefits "are decades down the road," he added.Others warned that even the perception of a U.S. profit motive in Afghanistan could enrage the country's population and fuel further insurgency. "The more this is about taking their resources for us, the harder it is to argue that the U.S. presence in Afghanistan is not a version of a colonial enterprise," said Sarah Chayes, an Afghanistan expert who served as an advisor to Joint Chiefs of Staff Chairman Michael Mullen.Chayes, author of Thieves of State: Why Corruption Threatens Global Security, also warned that a rush to extract minerals would breed corruption.That risk is likely clear to Trump's new national security adviser, Lt. Gen. H.R. McMaster, who served worked on an anti-corruption task force during Petraeus's tenure in Afghanistan several years ago. McMaster also spoke by phone with Ghani soon after assuming his job.Stoking Trump's interest in Afghanistan is the specter of competition from China, which in recent years has begun major mining operations in the country—including a $3 billion copper mine opened in 2008 but plagued by security problems since then."We're here fighting and China is taking out all the minerals," Trump said in his "Meet the Press" appearance. "We go into Afghanistan. We're fighting—you know, tremendous mountains and ridges—we're fighting on one side," Trump told Alex Jones, who runs the pro-Trump website Infowars. "And you know who's got their excavators on the other side?" he asked. "China!" Nahal Toosi contributed reporting.


Two more youths have now been arrested in connection with the terrifying knifepoint robbery of two teenagers in St Albans two months ago, bringing the total of suspects to nine.
Seven people were initially arrested by Herts Police after a 15 and 17 year old were robbed within minutes of each other on Saturday, June 4.
A police helicopter was sent to Marshalswick, where both robberies occurred, to search for the offenders.
In the first incident, a 15 year old boy was robbed of his phone at 9.45pm in Marshalswick Lane after he was threatened by a group of youths carrying knives.
Herts Police received a report of a second robbery, at about 10pm, of a further knifepoint robbery at The Wick, off Marshal's Drive, where a bag and a mobile phone were stolen from a 17 year old boy.
Seven youths, aged between 15 and 16, were arrested on suspicion of armed robbery and taken into police custody.
Officers recovered a number of knives during the investigation, and police patrols increased in the area as a result.
The headteacher of a St Albans secondary school attended by one of the two teenage victims later praised them for their level-headedness during their "horrific" ordeal.
The seven who were arrested in connection with the robberies were bailed until June 12 or July 27.
In a further update this week, a spokeswoman for Herts Police said that two more youths have been arrested.


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mocks = File.join(File.dirname(__FILE__), "decorators", "*.rb")
Dir.glob(mocks) { |fname| require fname }

redpajama_set_name: RedPajamaGithub


Because the Senate was not able to pass the greenhouse gas cap-and-trade regulations in time for Copenhagen, the Obama Administration has turned to Plan B to regulate greenhouse gas emissions--having the EPA regulate greenhouse gases from major industrial sources and from tailpipes.
While the Senate still has a few months by which to pass cap and trade before its spring sessions ends in March, the EPA regulatory approach versus Congressional legislation is likely to increase regulatory costs and be "messy," according to Tim Newell, senior adviser at private equity firm US Renewables.
"Having regulations by EPA (versus Congressionally approved cap and trade) raises the costs of high-carbon fuels and power production," said Newell.
Other non-partisan sources such as the Congressional Quarterly claim that EPA regulation of greenhouse gases under The Clean Air Act will be a "blunt instrument" that will cause court challenges and additional red tape for industry, as well as state and local government.
Most importantly, the EPA's move today demonstrates that the US "has teeth" to regulate greenhouse gases, which is more likely to tip Copenhagen toward a successful binding agreement including the US and other nations.
Listed below are links to blogs that reference this entry: EPA to Regulate Greenhouse Gases in Big Boost for Copenhagen.
This page contains a single entry by Warren Karlenzig published on December 7, 2009 8:52 AM.
Massive Rangeland Carbon Sequestration Opportunities May Hinge on Urban Compost was the previous entry in this blog.
European Green City Index Released: City of Copenhagen Ranks Highest, Kiev at Bottom is the next entry in this blog.


Q. How Do I Know if An Open Access Journal is Reputable or Not?
This is an increasing point of concern and confusion for our campus authors, and we have found the following resources to be helpful in identifying journal quality. You may wish to look up the journal and publisher that you have inquired about to retrieve the most information to help answer your questions.
Directory of Open Access Journals is an online directory that indexes and provides access to quality open access, peer-reviewed journals."
Open Access Scholarly Publishers Association represents the interests of Open Access (OA) journal and book publishers globally in all scientific, technical and scholarly disciplines. This mission will be carried out through exchanging information, setting standards, advancing models, advocacy, education, and the promotion of innovation. OASPA members are expected to meet certain criteria and adhere to a code of conduct.
Ulrichs Web Global Serials Directory is a source of detailed information on more than 300,000 periodicals (also called serials) of all types: academic and scholarly journals, e-journals, peer-reviewed titles,etc.
Journal Guide is a free tool from Rubriq, the independent peer review company, for authors to use to find the best match for their research.


A sport is a passion so is horse-riding. The uniqueness of equestrian sports is that the player has to learn to manoeuvre the horse as well as himself at the same time. To make the matter more challenging, the rider lets himself face obstacles. This makes horse riding a daunting task, which could be mastered if proper and successful training is followed. Competitors may fall off, but still, should have the morale to rise and get back on the horse bearing all the bruises.


Ping Fu's life story is the stuff of heroic novels. Not only has she triumphed over adversity most of us can scacely imagine, but she has managed to draw out of her experience a wealth of practical business lessons.
Bend, Not Break tells the incredible personal story of a journey from imprisonment to freedom, and from the dogmatic anti-capitalism of Mao's China to the high-stakes, take-no-prisoners world of technology startups in the USA. It is a tribute to one woman's courage in the face of cruelty, and a valuable lesson in the enduring power of resilience.


Ivey Ghee moved to the Triad in 1999, on a basketball scholarship to Elon University. But she found her community a few miles to the East, in a downtown gay bar Greensboro club called the Palms.
Today, Ivey's become an important leader in the local LGBTQ community, serving as the new community outreach coordinator for the Guilford Green Foundation (GGF).
She's been a long-time volunteer for the nonprofit, which aims to "unite communities" and provide support to gay, lesbian, bisexual, and transgender people. She started out volunteering to pop popcorn at the organization's regular drag queen bingo events, and later served two terms as a board member.
Ivey first learned about GGF while working for Quaintance-Weaver Restaurants and Hotels, a strong GGF supporter. She often served the organization's leaders, and was inspired to see successful gay professionals.
In her role at GGF, she'll be building new relationships in the community and rebuild old ones. It's an important position, as the nonprofit is currently working to expand and offer programming. She said it's a natural fit, given what she learned at Quaintance-Weaver about service.
"It was easy to make the move to GGF because it is a genuine service to my community," she says.
Ivey is also passing the professional skills she learned at Quaintance-Weaver by teaching a hospitality and customer service program at the nonprofit Welfare Reform Liaison Project. The program focuses on helping individuals gain skills they can use to find a full-time job.


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Home » Media Day: Marcus Smart Stressing Patience with Boston Celtics
Media Day: Marcus Smart Stressing Patience with Boston Celtics
By Bobby Manning 09/30/2019 Updated: 10/10/2021 3 Mins Read
Marcus Smart feels himself getting old.
https://www.youtube.com/watch?v=dhSVlEesjdk
We use old in the relative sense. He's on the younger side of the NBA, society and the team. Nobody in the room's crossed from Rajon Rondo, Isaiah Thomas, Kyrie Irving and now Kemba Walker-led teams though. Through that and injuries, he wants to slow this season down. If he gets hurt, let it heal. He's stressing patience for a new group.
"It is a fresh start," he said. "I mean, we all seen Jaylen Brown's hair, right?"
As Team USA faltered in the World Cup, injuries accumulated for Smart. He entered with quad and calf concerns that held him out of the team's preparation. Toward the end, his left knuckle ailed him. As Smart built a tough reputation for himself, he tried to fight through the pain earlier in his career. This time, he sat out the team's final two games.
The time Smart missed with Team USA held less consequence than his torn oblique did, brushing against the Celtics' playoff run. Smart expected to miss the first two rounds of the playoffs. Down 2-1 to the Bucks, he returned for the fourth and fifth games in a limited capacity and shot 1-for-11.
Boston's entire media day carried themes of adjustment after turnover and last season's debacle. Jayson Tatum kept his expectations to himself. Jaylen Brown, who guaranteed a NBA Finals trip last year, said he preferred to not place expectations on this group.
Kemba Walker, recently arriving from his Team USA stint, said he'll go with the flow as he adjusts to the team too. He realized expectations come with this roster, but still has the feeling of a new kid arriving at school.
The Celtics are organizing together for the first time all summer. Largely due to the FIBA World Cup, their summers spread between personal work, China and the Auerbach Center.
Marcus Smart opens up about the #Celtics fresh start this season
"It is a fresh start. I mean, we all seen Jaylen Brown's hair, right?" pic.twitter.com/RHOs7D3ydB
— Celtics on CLNS (@CelticsCLNS) September 30, 2019
Their preseason slate begins on Sunday 6 p.m. against Terry Rozier and the Hornets. They'll play with three wings, their bigs will run and occasionally Semi Ojeleye and Jaylen Brown could slide to the five. Beside that, the roster will need to build cohesion in a short span to establish a successful baseline. Last year's 10-10 start set the stage for unstable lineups and inconsistency that struck throughout the season.
Smart said a big part of that process will be acclimating the rest of the team with Walker. Tatum, Brown and him got their reps alongside him in China. Now the younger portion of the roster will learn his tendencies.
Walker enters as the primary ball-handler and playmaker for Boston, but made it clear he'll need to earn the leadership position on the team. Gordon Hayward and him still top Smart in seasons played. Smart, who showed up to media day in a white robe, holds the vocal reigns on a team he's spent the longest with that he tried to save last year.
That futile effort resonated with him and a squad that is taking it slow. They'll test lineups, learn their strengths and push players into roles they've never experienced before. Brad Stevens already envisions Enes Kanter taking some threes.
It begins tomorrow.
Boston Brad Stevens celtics Enes Kanter kemba walker Kyrie Irving Marcus Smart media day NBA practice
Bobby Manning
Boston Celtics beat reporter for CLNS Media and host of the Garden Report Celtics Post Game Show. NBA national columnist for Boston Sports Journal. Contributor to SB Nation's CelticsBlog. Host of the Dome Theory Sports and Culture Podcast on CLNS. Syracuse University 2020.

redpajama_set_name: RedPajamaCommonCrawl


Russian oligarchs, reality TV, and some of the best shopping in the capital. There's plenty to draw you to the fashionable borough of Kensington and Chelsea.
Whether you're a devotee or not, the organic movement is here to stay.
This upmarket farm shop and cafe is the capital of all things organic in the Chelsea borough.
Artisan bread, organic meat and veg, and fresh cheese all find their way to the shelves from Daylesford's own farm.
You can pop into the cafe for a coffee, or jump into a Cookery School course to learn how it's all done.
One of a quartet of openings around London, Baker & Spice is a fresh cakery serving some of the best bakes in town.
Pastries, bread, cookies and more are all made on a morning and sold through the day.
Not easy on the wallet, or the waistband, but when it tastes this good you can make allowances.
Something of a Chelsea institution, Rococo is a chocolate-lovers dream.
First opened in 1983, this chic chocolatier has been a place of indulgence ever since.
Rich chocs, artisan eggs and an array of other treats await.
Kabiri is one of the district's leading designer jewellery stores. With years in the business and expert staff, this is the place you go when needing a gift for those special occasions.
Not as pricey as you'd think, you can still get quite a lot of bang for your buck at this super-stylish outlet.
For Wild at Heart, think Chelsea Flower Show in shop form. A delightfully luxurious florist, these guys produce beautiful arrangements perfect for any occasion.
If you're planning the big day, they also style weddings and events, with highlights including stunning tree-sized bouquets.
The place the Royals go to kit the kids out, so you can expect a modicum of respectability at Trotters.
Having opened near 30 years ago, this trendy tots store has spread its wings with a few more openings since then.
Trotters kids are in abundance in Chelsea, with the original store a leading light for the apparently vibrant London children's fashion scene.
Chelsea has changed a lot in recent years after an influx of new developments and new money.
One thing that has remained the same is John Sandoe Books. This independent has been introducing the world of literature to Chelsea residents for over half a century.
There's something about old bookstores that is rather appealing and the brimming shelves of John Sandoe's are no different.
Established grocers Partridges is the place The Queen purchases her five a day (well, we assume she has an appointed Vegetable Connoisseur).
Here you'll find some of the freshest and most expensive groceries in London, from organic fruits to fine wines.
Should you aspire to a Royal diet, a trip to Partridges is the first step to achieving that dream.


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By UTBF Admin
UTBF founding partner, Ross A. Unruh, comments: "We are deeply gratified to be named among the best law firms nationally and locally for our land use and zoning law legal acumen." He continued: "Best Lawyers is considered among the first and foremost resources for premier legal talent in the United States and abroad, so you can imagine the pride and satisfaction we feel to be selected again this year."
Also recently honored by Best Lawyers were three individual UTBF partners, including David M. Frees, III for Trusts and Estates Law in Phoenixville, PA, as well as Andrew D.H. Rau and Ross A. Unruh in Land Use and Zoning Law for West Chester, PA. Notes John Fiorillo, Partner and member of the firm's Executive Committee: "Our experience in land use and zoning law is extensive. Our clients include property owners, developers, municipalities, zoning hearing boards and planning commissions. We navigate the complex zoning, subdivision and land development process with great skill, as well as advise on regulations affecting new construction and land development."
The oldest and one of the most respected peer review publications in the legal profession, recognition in Best Lawyers is widely regarded by both clients and legal professionals alike as a significant honor, conferred on a lawyer by his or her peers. For more than three decades, Best Lawyers publications have earned the respect of the profession, the media and the public as one of the most reliable, unbiased sources of legal referrals today.


After a string of highly regarded Washington vintages, Winemaker Sean Hails created our Red Blend wine using fruit from across several recent years, selecting his favorite lots to showcase the art of blending. Our Red Blend wine is crafted with fruit sourced across the Columbia Valley, including Yakima Valley, Horse Heaven Hills, Wahluke Slope and a small portion of Red Mountain. All together, the fruit from these prized AVAs results in a red blend wine that speaks Washington.


Diabetes is a condition whose seriousness is measured by its potential health consequences. Its long-term effects include heart and kidney disease and vision disorders. If you suffer from diabetes, here are eight tips to follow that can help reduce the possibility of such complications.
1. One of the most important elements in controlling diabetes, particularly the type 2 variety, is having a healthy diet. A restricted diet will help maintain a proper balance of insulin and sugar in the blood system. Carbohydrates may be consumed, but only in the right form. Your diet should be rich in whole grains, beans, nuts and fresh fruits and vegetables.
2. The issues of health and weight are closely related. Maintaining a proper weight will help your body utilize sugar, which is the source of trouble for diabetics. Weight loss is also important when it comes to controlling blood pressure. You need to reduce your caloric intake to the amount your body needs to function properly.
3. Exercise is important for everyone, especially for those with diabetes. Though it need not be strenuous, about 30 minutes of physical activity every day will help you maintain your weight and will lower your blood pressure and cholesterol level. Exercise may even enable you to reduce your diabetes medication and thus help you to deal with your condition in a more natural manner.
4. Bad habits can aggravate diabetes, so you should consider indulging in them moderately or giving them up altogether. The excessive consumption of alcohol can adversely affect blood sugar levels. Smoking also increases the risk of diabetes complications by the way it affects blood pressure and reduces circulation in your legs and feet. Sufficient rest is important to diabetics because sleep affects the human metabolism.
5. A lack of sleep can increase your body's desire for foods that are high in carbohydrates, which in turn can disrupt its blood sugar level. Eight hours of sleep every night is a peaceful way for diabetics to stay healthy.
6. Stress can adversely affect the amount of sugar in the blood. If you suffer from diabetes, you need to rid yourself of as much stress as is possible. Meditation, yoga and certain breathing exercises can relax the mind and body, helping it to function properly.
7. Since the condition can aggravate the healing process, diabetics need to treat and monitor injuries they suffer. Even simple cuts need to be properly cleaned, treated with an antibiotic agent and properly bandaged. Wounds that do not appear to heal should be given professional medical attention.
8. Diabetics should see their doctors at least four times a year, more if they rely upon insulin. Examinations should include the monitoring of blood pressure and of glucose and cholesterol levels. In the end, prevention is the key to staving off diabetes complications.


When it comes to Julien, Amelia doesn't know what's really going on between them. Friends with benefits? Client with benefits? All she knows is she's being blackmailed out of her company by her ex-boss, Derek Wiggleby, even as he tries to ruin her chances of being Julien's lover.
As for the hot movie director himself, Julien, Amelia feels like nothing more than a reprieve, a place to unleash and find comfort after a long day's work. Yet there are moments when he opens, revealing a vulnerable interior that offer glimpses – and hope – that their affair may mean something more to him.
In the end, Amelia is forced to make a decision, will she choose to keep her company and a roof over her head or lose the man she has yet to admit she's fallen in love with?


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Liam O'Sullivan (28 October 1981 – 29 April 2002) was a Scottish football player, who played as a defender for Hibernian, Clydebank and Brechin City.

O'Sullivan achieved success in youth football with Hutchison Vale, and signed a five-year contract with Hibernian after leaving school in 1997. In May 2000, he joined Icelandic top division club Keflavík on loan. He went on to play seven league matches for the club, before being recalled by Hibernian manager Alex McLeish two months later. O'Sullivan played in the Scottish Football League for both Clydebank and Brechin City during 2000, but then suffered a serious knee injury. As he was battling to recover from that injury, O'Sullivan was found dead in a friend's house in Haddington. It was suspected that a drugs overdose, including methadone and ecstasy, was the cause of death.

References

External links

1981 births
2002 deaths
Footballers from Edinburgh
Scottish footballers
Association football defenders
Hibernian F.C. players
Knattspyrnudeild Keflavík players
Clydebank F.C. (1965) players
Brechin City F.C. players
Scottish Football League players
Scottish expatriate footballers
Expatriate footballers in Iceland
Drug-related deaths in Scotland
Lothian Thistle Hutchison Vale F.C. players

redpajama_set_name: RedPajamaWikipedia


What to do if your child is a cyberbully?
The people involved: Obviously, you and your child are on this list. Other people might include a lawyer (if the police have charged him/her with a crime), school administrators, and a counselor or therapist.
The consequences: While you might have some ideas for consequences, you'll also need to take into account any consequences imposed by your child's school or the courts.
How your child will "fix" it: This involves your child doing his or her best to remove the negative content that he or she posted. The next step is for your child to post messages stating that the malicious content was untrue and apologizing for posting it. You might want your child to also perform some kind of community service work if the courts do not assign it.
StopBullying.gov: This website from the US Department of Health and Human Services contains helpful information about bullying and cyberbullying and explains your legal rights.
Cyberbullying.org: The Cyberbullying Research Center, run by Dr. Sameer Hinduja and Dr. Justin W. Patchin, offers parents, teens, educators, as well as anyone else who works with young people, a multitude of resources to help them identify, prevent, and respond to cyberbullying.
Stompoutbullying.org: Founded in 2005, Stomp Out Bullying aims to change the culture to reduce and prevent cyberbullying, bullying, and other digital misbehavior.
This entry was posted in Cyber-harassment, cyber-safety, Cyberbullying, Cyberbullying Prevention, Online Harassment, Online Hate, Uncategorized. Bookmark the permalink.


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Frøya je místopisný název v Norsku, který může znamenat:

 Frøya (Sogn og Fjordane) – ostrov v obci Bremanger
 Frøya (Sør-Trøndelag) – ostrovní obec
 Nord-Frøya – bývalá obec, část výše uvedené
 Sør-Frøya – bývalá obec, část výše uvedené


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Glencairn and Moniaive Action Plan
High Street Regeneration
COMMUNITY SHOP & HUB
Macara Park
Lower Speed Communities Project
Who We Are – Staff
Who We Are – Board
May 31, 2019 May 31, 2019 moniaiveinitiative
We're Recruiting a Shop Manager!
Moniaive Initiative are recruiting a new Shop Manager to progress our Community Shop & Hub project:
Fixed Term (52 weeks)
£9 per hour
Based in The Hive, AMD House, High Street, Moniaive
The successful candidate will have relevant experience in a retail / customer fronting position; community outreach and engagement; excellent organisational, communication and interpersonal skills and demonstrate good teamwork. The project will have a focus on sustainability in reuse and recycling, supporting local arts and craftspersons, alleviating rural disadvantage and encouraging voluntary participation.
A full job description can be found here:
Job specification Shop Manager_31May19
Please email your cv and covering letter to:
deb.moniaiveinitiative@gmail.com by 5pm on Friday 07/06/19.
February 13, 2019 moniaiveinitiative
Funding Success for The Hive!
Moniaive Initiative are very pleased to announce that we have made a successful bid to the Scottish Land Fund for a grant to purchase AMD House in Moniaive High Street.
Chairman, Bill McLarty, said: "We are delighted that this grant will enable us to purchase a building that has stood empty and declining on our High Street for many years."
As part of our village High Street Regeneration and Community Spaces projects, we currently hold a short lease on the property, and have been running a trial retail and community space since December 2018. Thanks to the generosity and support of AMD Services, who own the building, and with help from local volunteers, we have been able to redecorate and fit-out the building to create THE HIVE.
Bill McLarty said: "This grant will enable us to build on the ideas already explored during our trial, to provide some of the additional services and amenities that local residents require to make life easier and more sustainable in this beautiful but remote area."
The Hive currently accommodates a retail space selling second-hand clothes and accessories, and locally-produced arts and crafts. Another room houses the Library Book Exchange, to replace the recently-lost mobile library service. There are two further 'workshop' areas for practical skills sessions, and a separate, small room is available for hire by local businesses and organisations. The income generated by the project is already providing donations to three other community organisations and charities, and future income will enable Moniaive Initiative to carry out more projects in the Glencairn area.
"We have been using our trial period to try out different ideas for the available space," said Project Officer Kara Millen. "We have created a warm and inviting space using donated and upcycled furniture, and now we are filling that space with locally sourced goods, both new and pre-loved, to support our local economy. We want to challenge people's ideas of recycling and pre-loved items and create a beautiful space, curated to show off the best of our donations and local creative talent."
The Hive is open most weekdays, with opening hours being advertised on our Facebook Page and on the shop door. Everyone is welcome, so please do call by to browse our shop, borrow from the library, or to discuss how you can become more involved.
February 12, 2019 February 12, 2019 moniaiveinitiative
Welcome to The Hive!
It's official: our new community shop and hub will be called THE HIVE.
The name was chosen by our Trustees from suggestions made during a recent competition. All the names of those who voted for 'The Hive' were added to a prize draw, and we are pleased to say that our Facebook 'friend', Kat Stevens, was drawn to win the £20 shopping voucher for use in Watsons Grocery Store.
The Hive now contains a shop front with locally-produced arts and crafts, including a lovely selection of greetings cards, jewellery, pottery, woodwork, and small gifts.
The rear-alcove is filled with pre-loved clothes and accessories, including a good range of seasonal garments, children's wear, handbags and shoes.
Our Library is proving a popular replacement for the recently lost mobile-library service. We are building up a good section of reference books for loan, and fiction books are available either to borrow or to buy. We also have a small section of DVDs and CDs for sale.
Our two rear Workshop areas are still being developed for use, but will soon be hosting a series of practical skills workshops, and we have a number of local artisan workers keen to share their skills.
We are trying out different patterns of Opening Hours, to evaluate which best suit our volunteers and local shoppers. You can find our opening hours listed on the door of The Hive each week, and advertised on our Facebook page.
If you haven't been along to see us yet, NOW is the time to find out what the BUZZ is about!
November 14, 2018 moniaiveinitiative
Thank you to GCC Windfarm Fund for your continued support!
Moniaive Initiative are pleased to announce that Glencairn Community Council Windfarm Fund offered grant support of £3,638 to Moniaive Initiative, at their October Meeting. This grant will provide us with Core Costs to enable us to continue operating during the period January – March 2019. Applications have already been submitted to other bodies for funding for the period April 2019 – April 2020.
You can find more about how the Windfarm funds will be spent by reading our letter of thanks to the Community Council, here:
Windfarm Funding Grant Allocation
Moniaive Initiative would like to take this opportunity to thank the Glencairn Community Council Windfarm Fund for their continued support through the offer of grant funding made on 8 October 2018.
As you are aware, we were very fortunate this year to receive a grant from the Comic Relief Core Strength Local Communities fund to cover the bulk of our predicted core costs for 2018-19. The £3,638 offered by GCCWFF will bridge the shortfall caused by our unsuccessful application to D&G Nithsdale Area Committee, and enable us to continue operating during the period January to March 2019.
During this time our two part-time staff will continue to work to bring to fruition a number of long-term projects. Last year our project officers achieved over £50k of grant funding towards these projects. So far this year they have achieved grant offers of over £100k, bringing two of our projects much closer to fulfilment. Later this month we plan to open a 6-month long Community Shop and Hub, whilst completing the application process to raise the grant funding required to purchase the building for long-term community use. Both staff will work regularly in the Hub building, and in this way our work will be more accessible to a wider cross section of our community. We also anticipate being in a position, by Christmas, to commence our first affordable housing project. Meanwhile, we continue to support other community groups in the development of their own projects, to investigate ideas for improving our community spaces, and to negotiate some of the improvements called for in our Lower Speed Communities project.
Most of this work would have ground to a halt without your generous grant offer.
October 5, 2018 moniaiveinitiative
Community Shop & Hub coming to Moniaive High Street Soon!
Following the success of our weekend-long Pop-up Hub in May this year, we are pleased to announce that Moniaive Initiative are now arranging a 6-month lease on the AMD Building in Moniaive High Street. We have carried out a Valuation and Condition Survey on the building, and now intend to trial various ideas, including the community charity shop, information point and arts & crafts space, while we continue the application process to raise funds to buy the building. We have already arranged our first workshop, and more information on that will follow soon.
August 21, 2018 moniaiveinitiative
Positive Response to call for Time Restrictions
Our Timber Waggon Survey closed on 31 July, and we were very pleased with the level of response. We received 79 replies (paper copies and online responses), with 70 votes in favour of us negotiating TIME RESTRICTIONS on chapel Street at School Entrance / Exit times.
Here's what one respondent said: "I have to walk my children up that street two or three times a day to access the school and Playcare. The street is always busy with pedestrians, especially young children and older people going to school or the doctors. Furthermore the shop often gets deliveries at this time, and it makes the street very busy and increases the danger to these pedestrians, who don't have the safety of a pavement and often have to come out from behind parked vehicles. Restricting timber lorries would go some way to making this street safer."
Of the 9 respondents who voted against our proposal, only 5 left comments, two of which touched on the possible impact to the forestry industry. Here is one of them:
"Driver hours are already restricted without villages starting to create times when they can't go through them. This will cost haulage companies thousands of pounds and that will be passed on inevitably to customers, ie me and thee. Can you imagine if every village done this? Absolute carnage and chaos. This is utter stupidity."
We would like to reiterate that Moniaive Initiative are very aware of the strategic importance of the local route through Moniaive to the forestry industry, and will be mindful of this throughout any negotiations. One of the remits of the Timber Transport Forum is to minimise the impact of timber transport – both the road network and the communities it serves – through voluntary agreements adhering to agreed routes. The B729 Carsphairn to Moniaive road currently carries an estimated 70,000 tonnes of timber per year, and is subject to ongoing monitoring due to the heavy impact of this. The roads around Moniaive are currently graded:
B729 Carsphairn to Moniaive: Severely Restricted
B729 Moniaive to Dunscore: Consultation Route
Dalwhat Glen: Consultation Route
A702 Dalry to Moniaive: Consultation Route
A702 Dunreggan Road, Moniaive: Excluded Route
All our through-routes are therefore subject to some level of ongoing consultation and agreement. Other villages do already have restrictions in place, including time restrictions outside schools. We therefore hope to negotiate a time restriction that will provide a similar benefit to Moniaive without impacting adversely on an important local industry.
Please Go Slow!
Our Safety Scarecrow has been on patrol through the summer holidays to politely remind motorists to slow down as they enter Moniaive.
Thanks to the pupils of Moniaive Primary School who created him.
While he may not be the only safety scarecrow in Dumfries & Galloway (….we spotted a duo in Carsethorn recently!) he must surely be the only one with tinsel hair!
Moniaive Initiative
We're Recruiting a Shop Manager! May 31, 2019
Funding Success for The Hive! February 13, 2019
Welcome to The Hive! February 12, 2019


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Want Pancakes Made 3 Different Ways?
What girl doesn't like chocolate or lace! The combo together took my heart shaped pancake creation to a whole other level! I used confectioners sugar and a bbq brush to create this stenciled lace look. I found the edible lace and the perfect pancake shaper from Amazon (click here) that helped me out with all my heart shaped pancakes. Whatever your Valentine's Day breakfast ideas, you should try this one because it was the easiest of them to make. Just whip up your basic pancakes, add the VIVA Naturals Cacao to the batter and volia! You have to watch the video to see exactly how it came to look this beautiful.
By turning something as simple as old fashion pancakes into a fun breakfast dessert will definitely bring a smile to your significant others face and tummy! These easy diy Valentine's Day breakfast ideas, of melting the Lindt Lindor strawberries and cream truffles and adding fruit onto a pancake is quick and easy! You can probably use other chocolate truffles by Lindt Lindor too! They didn't sponsor my blog or video, I purchased these with my own coins, rest assure that this is an honest review of my own usage.
I purchased 3 different Lindor Truffles, the heart shaped package, the cylinder container and the bag of truffles. I used 3 truffles per pancake. I melted them in the microwave, heated a little over 33 seconds. A total of 6 strawberries and cream truffles created this look.
This is the final pancake, and I used a letter shapes, cookie cutter, that I purchased from Target, along with some Wilton's heart shaped sprinkles. These pancakes were brushed with confectioners sugar. The only thing missing is the syrup, fruit or some whipped cream. Yayyy! Finally some Valentine's Day breakfast ideas that are super pretty and taste delicious!
I am a participant in the Target & Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for me to earn fees by linking to Amazon.com and affiliated sites.


text:
Q: one of its monitors Does "one of its monitors" refer to "one of the monitors (of the Secretary of State's Office)"? Or refer to "one of the party monitors"?

11Alive was able to determine that this part is true. The media and the party monitors were not given notice that counting would continue into the early morning hours and they should have been.

The Secretary of State's Office said one of its monitors was present. The counting of those heavily-Democratic absentee ballots did result in a big batch of numbers coming from Fulton County in the 1 a.m. am hour on election night.

Source: FACT-CHECKING CLAIMS ABOUT FULTON COUNTY'S ELECTION | THESE 'SUITCASES' ARE ACTUALLY BALLOT CONTAINERS

A: Formally ambiguous (as most pronouns are) but there are plenty of clues that point to "the Secretary of State's monitors".
The closest relevant noun is "The Secretary of State's Office", pronouns usually refer to a close noun.  We know that there are multiple parties in the USA, so "it's" would not usually refer to "The Democrats and the Republicans".  And we know that the party monitors went home (this is the whole point of the article) so we know that the party monitors were not present.
Thus there is only one reasonable interpretation.

redpajama_set_name: RedPajamaStackExchange


text:
Il castello Piccolomini di Capestrano si trova in provincia dell'Aquila, all'interno del parco nazionale del Gran Sasso e Monti della Laga.

Storia
Il castello di Capestrano è stato costruito sui resti di una fortificazione medievale, della quale rimane la torre prismatica. La struttura contemporanea, nonostante sia frutto di numerosi interventi legati alle famiglie nobili che vi hanno risieduto, come gli Acquaviva, i Celano, i Piccolomini (a cui è legato il nome in uso) e i Medici, ai quali appartenne il castello fino all'abolizione della feudalità.

La struttura dell'edificio risale al 1485 e l'interno è stato completamente restaurato nel 1924, perdendo gran parte delle strutture originarie. Attualmente è di proprietà del comune ed ospita gli uffici del municipio e della Pro loco.

Architettura
Il castello è composto da due strutture disposte ad "L", delle quali la maggiore, esposta a sud-ovest, forma la facciata principale che dà sulla piazza del paese, mentre la minore limita a nord-ovest il cortile interno, che presenta a nord-est la torre dell'antica costruzione medievale.

La facciata principale è delimitata da due torri tonde. L'ingresso è sovrastato dallo stemma dei Piccolomini ed il primo piano presenta cinque finestre rinascimentali in marmo ad arco a sesto acuto. L'ingresso originario, invece, si trovava sul lato est dell'edificio, protetto da un fossato; di questo ingresso rimangono il rivellino ed i fori per le catene del ponte levatoio, che è stato sostituito da una scalinata in pietra.

Il cortile interno ospita al centro un pozzo quattrocentesco in marmo, fiancheggiato da due colonne con capitelli. Delle scalinate in pietra consentono l'accesso dal cortile ai piani superiori.

Note

Bibliografia

Altri progetti

Collegamenti esterni

Architetture di Capestrano
Capestrano
Residenze dei Piccolomini


text:
German Navy Chief meets Indian Admiral
 By IANS | Published on  Thu, Oct 18 2018 20:21 IST |  176 Views
: New Delhi: German Navy Chief Vice Admiral Andreas Krause inspects the Guard of Honour in New Delhi, on Oct 18, 2018. .. Image Source: IANS
New Delhi, Oct 18 : Chief of the German Navy, Vice Admiral Andreas Krause met Admiral Sunil Lanba on Thursday as part of his four-day visit, dubbed by the government as a "significant milestone in Indo-German Naval relations".
During his visit, Krause laid a wreath at the Amar Jawan Jyoti here and was accorded a traditional Guard of Honour. He also held "extensive interactions" with the senior hierarchy of the Indian Navy and with the Chief of the Army Staff, Defence Secretary and the Vice Chief of Air Staff.
"The visit by the Chief of German Navy is a significant milestone in Indo-German Naval relations and would strengthen military ties between the two countries," the Ministry of Defence said in a statement.
Krause had led a German naval delegation to the Southern Naval Command on October 16 and 17 and had left for the national capital on Wednesday.


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text:
#ifndef __WAMPCC_JALSON_H__
#define __WAMPCC_JALSON_H__

#include <limits>
#include <map>
#include <stdexcept>
#include <string>
#include <vector>
#include <memory>

#ifndef _WIN32
#  if __cplusplus < 201103L
#    error "C++11 required"
#  endif
#endif

#include <type_traits>

#include <stdint.h>

namespace wampcc
{

/* Get details about the underlying JSON implementation */
struct vendor_details
{
  const char* vendor;
  int major_version;
  int minor_version;
  int micro_version;

  // determine if the underlying implementation supports unsigned integer types
  bool has_uint;

  // does underlying implementation support encoding of non object/array types
  bool has_encode_any;
};

void get_vendor_details(vendor_details*);

/*
Fundamental JSON types.

Note that the json Number type is broken down into to separate types, real and
integer.

Note there is not a separate True and False types.
*/

typedef enum {
  eNULL = 0,
  eOBJECT,
  eARRAY,
  eSTRING,
  eBOOL,
  eREAL,
  eINTEGER
} JSONType;

/* Convert a JSONType to string representation */
const char* type_to_str(JSONType t);

// ======================================================================
//
// Exception classes
//
// ======================================================================

// exception base class
class json_error : public std::runtime_error
{
public:
  json_error(const std::string& msg);
  virtual ~json_error() throw() {}
};

class parse_error : public json_error
{
public:
  std::string error;
  std::string source;
  int line;
  int column;
  int position;
  parse_error(const std::string& msg);
  virtual ~parse_error() throw() {}
};

class out_of_range : public json_error
{
public:
  size_t requested;
  out_of_range(size_t __requested);
  virtual ~out_of_range() throw() {}
};

class field_not_found : public json_error
{
public:
  std::string field; // field that was requested
  field_not_found(const std::string& field);
  virtual ~field_not_found() throw() {}
};

class type_mismatch : public json_error
{
public:
  JSONType actual;    // type actual
  JSONType requested; // type requested
  type_mismatch(JSONType actual, JSONType requested);
  virtual ~type_mismatch() throw() {}
};

// exception when handling a JSON Pointer
class bad_pointer : public json_error
{
public:
  size_t path_index;
  bad_pointer(const std::string&, size_t index);
};

// exception when handling a JSON Patch
class bad_patch : public json_error
{
public:
  size_t patch_index;
  bad_patch(const std::string&, size_t index);
};

class msgpack_error : public json_error
{
public:
  size_t parsed_offset;
  size_t error_offset;
  msgpack_error(const std::string& msg, size_t parsed_offset = 0,
                size_t error_offset = 0);
  virtual ~msgpack_error() throw() {}
};

// ======================================================================
//
// Container types
//
// JSON container types are just the usual STL types.
//
// ======================================================================

class json_value;
typedef std::vector<json_value> json_array;
typedef std::map<std::string, json_value> json_object;
typedef std::string json_string;

// integer types used internally within jalson - platform widest
typedef long long json_int_t;
typedef unsigned long long json_uint_t;

// ======================================================================
//
// Internal implementation, hidden away for readability of this header.
//
#include "wampcc/json_internals.h"
//
// ======================================================================

/* Container for any JSON value */
class json_value
{
public:
  /* Constructors & assignment */

  json_value(); // creates null value

  json_value(int);
  json_value(long);
  json_value(long long);

  // caution with unsigned types, because underlying vendor may not support full
  // unsigned range
  json_value(unsigned int);
  json_value(unsigned long);
  json_value(unsigned long long);

  json_value(bool);
  json_value(double);
  json_value(const char*);
  json_value(const char*, size_t);
  json_value(const std::string&);
  json_value(const json_array&);
  json_value(const json_object&);

  /* equality */

  bool operator==(const json_value& rhs) const;
  bool operator!=(const json_value& rhs) const { return !operator==(rhs); }

  /* create various JSON types that have default value */

  static json_value make_null();
  static json_value make_array();
  static json_value make_object();
  static json_value make_string(const char* v = "");
  static json_value make_string(const char* v, size_t);
  static json_value make_string(std::string);
  static json_value make_bool(bool v = false);
  static json_value make_int(long long v = 0);
  static json_value make_uint(unsigned long long v = 0);
  static json_value make_double(double v = 0.0);

  /* type query */

  JSONType type() const { return m_impl.json_type(); }

  void check_type(JSONType t) const; // throw type_mismatch if match fails

  bool is_object() const { return type() == eOBJECT; }
  bool is_array() const { return type() == eARRAY; }
  bool is_container() const { return type() == eARRAY || type() == eOBJECT; }

  bool is_string() const { return type() == eSTRING; }
  bool is_bool() const { return type() == eBOOL; }
  bool is_true() const { return is_bool() && m_impl.as_bool_unchecked(); }
  bool is_false() const { return is_bool() && !m_impl.as_bool_unchecked(); }

  bool is_null() const { return type() == eNULL; }

  bool is_number() const { return is_real() || is_integer(); }
  bool is_real() const { return type() == eREAL; }
  bool is_integer() const { return type() == eINTEGER; }

  // int conversion can result in loss of value if actual type differs to
  // that requested
  bool is_int() const { return is_integer() && m_impl.is_sint(); }
  bool is_uint() const { return is_integer() && m_impl.is_uint(); }

  // check for specific integer ranges
  bool is_int8() const { return m_impl.is_integer<int8_t>(); }
  bool is_int16() const { return m_impl.is_integer<int16_t>(); }
  bool is_int32() const { return m_impl.is_integer<int32_t>(); }
  bool is_int64() const { return m_impl.is_integer<int64_t>(); }
  bool is_uint8() const { return m_impl.is_integer<uint8_t>(); }
  bool is_uint16() const { return m_impl.is_integer<uint16_t>(); }
  bool is_uint32() const { return m_impl.is_integer<uint32_t>(); }
  bool is_uint64() const { return m_impl.is_integer<uint64_t>(); }

  /* access the value */

  bool& as_bool() { return m_impl.as_bool(); }
  bool as_bool() const { return m_impl.as_bool(); }

  double& as_real() { return m_impl.as_real(); }
  double as_real() const { return m_impl.as_real(); }

  json_int_t& as_int() { return m_impl.as_sint_repr(); }
  json_int_t as_int() const { return m_impl.as_sint_repr(); }

  json_uint_t& as_uint() { return m_impl.as_uint_repr(); }
  json_uint_t as_uint() const { return m_impl.as_uint_repr(); }

  json_string& as_string() { return this->as<json_string>(); }
  const json_string& as_string() const { return this->as<json_string>(); }

  json_array& as_array() { return this->as<json_array>(); }
  const json_array& as_array() const { return this->as<json_array>(); }

  json_object& as_object() { return this->as<json_object>(); }
  const json_object& as_object() const { return this->as<json_object>(); }

  /* utility methods if self holds json_value::array */
  json_value& operator[](size_t i) { return this->as<json_array>()[i]; }
  const json_value& operator[](size_t i) const
  {
    return this->as<json_array>()[i];
  }
  json_value& at(size_t i) { return this->as<json_array>().at(i); }
  const json_value& at(size_t i) const { return this->as<json_array>().at(i); }
  json_object& insert_object(const std::string& key);
  json_array& insert_array(const std::string& key);

  /* utility methods if self holds json_value::object */
  json_value& operator[](const std::string& k)
  {
    return this->as<json_object>()[k];
  }
  json_object& append_object();
  json_array& append_array();

  // Checked conversion to json_array / json_string / json_object
  template <typename T> const T& as() const
  {
    ensure_type_is_json_container((T*)0);
    return m_impl.as<T>();
  }

  // Checked conversion to json_array / json_string / json_object
  template <typename T> T& as()
  {
    ensure_type_is_json_container((T*)0);
    return m_impl.as<T>();
  }

  void swap(json_value&);
  void swap(json_value&&);

  /* Apply a JSON Patch (IETF RFC 6902). Can throw bad_pointer and
   * bad_patch. Returns true if patch successfully applied. */
  bool patch(const json_array&);

  /* Evaulate a JSON Pointer (IETF RFC 6902). Return a pointer to the value
   * identified by the JSON Pointer, or null if not found. If the JSON Pointer
   * has illegal syntax a bad_pointer exception is thrown.
   */
  const json_value* eval(const char* json_pointer) const;
  json_value* eval(const char* json_pointer);

// Prevent accidental initialisation of json_value from a pointer
#if __cplusplus >= 201103L
  template <typename T> json_value(const T*)
  {
    static_assert(sizeof(T) == 0,
                  "json_value cannot be initialised from pointer");
  }
#else
private:
  template <typename T> json_value(const T*){}; /* no init from pointer */
#endif

private:
  /* These functions exist simply to check a type specifed during a
   * template-based call is one of the JSON classes. If a type is not one of
   * these classes, it will cause a compiler error. */
  static void ensure_type_is_json_container(json_array*) {}
  static void ensure_type_is_json_container(json_string*) {}
  static void ensure_type_is_json_container(json_object*) {}

  internals::valueimpl m_impl;

  friend json_array& append_array(json_array&);
  friend json_object& append_object(json_array&);
  friend json_object& insert_object(json_object&, const std::string&);
  friend json_array& insert_array(json_object&, const std::string&);
};

std::ostream& operator<<(std::ostream&, const json_value&);

/** Make a copy of 'src' and add to the array, returning a reference to the
 * newly created json_value. */
template <typename T> json_value& json_append(json_array& arr, const T& src)
{
  arr.push_back(src);
  return arr.back();
}

/* Append a new object or array to an array, and return the newly created
 * item */
template <typename T> T& json_append(json_array& c)
{
  json_value new_value(T{});
  c.push_back(std::move(new_value));
  return c.back().as<T>();
}

/* Insert a new object or array to an object, and return the newly created
 * item */
template <typename T> T& json_insert(json_object& c, const std::string& key)
{
  auto ins = c.insert({key, json_value()});
  ins.first->second.swap(json_value(T{}));
  return ins.first->second.as<T>();
}

/** Return pointer to item if exists, else nullptr */
const json_value* json_get_ptr(const json_object&, const std::string& key);

/** Return pointer to item if exists, else nullptr */
json_value* json_get_ptr(json_object&, const std::string& key);

/** Return ref to item if exists, else throw field_not_found exception. */
const json_value& json_get_ref(const json_object&, const std::string& key);

/** Return ref to item if exists, else throw field_not_found exception. */
json_value& json_get_ref(json_object&, const std::string& key);

/** Return copy of item if exists, else return copy of default */
json_value json_get_copy(
    const json_object&, const std::string& key,
    const json_value& default_value_ref = json_value::make_null());

/** Return pointer to element if exists, else return default */
const json_value* json_get_ptr(const json_array&, size_t i);

/** Return pointer to element if exists, else return default */
json_value* json_get_ptr(json_array&, size_t i);

/** Return ref to element if exists, else throw field_not_found exception. */
const json_value& json_get_ref(const json_array&, size_t i);

/** Return ref to element if exists, else throw field_not_found exception. */
json_value& json_get_ref(json_array&, size_t i);

/** Return copy of element if exists, else return copy of default */
json_value json_get_copy(
    const json_array&, size_t i,
    const json_value& default_value_ref = json_value::make_null());

/* Encode & decode functions */

/* Encode a JSON value into a JSON-text serialised representation. The JSON
 * value passed into this function should be either an Object or an Array.  This
 * is for conformance to RFC 4627. If you wish to encode other JSON types, then
 * try encode_any. */
std::string json_encode(const json_value& src);
std::string json_encode_any(const json_value& src);

/* Decode into 'dest' out parameters, which on legacy C++ reduces the amount of
 * memory being copied.
 */
void json_decode(json_value& dest, const char*, size_t);
void json_decode(json_value& dest, const char*);

json_value json_decode(const char*, size_t);
json_value json_decode(const char*);

// implementation of inline methods
inline json_array& json_value::append_array()
{
  return json_append<json_array>(this->as<json_array>());
}

inline json_object& json_value::append_object()
{
  return json_append<json_object>(this->as<json_array>());
}

inline json_object& json_value::insert_object(const std::string& key)
{
  return json_insert<json_object>(this->as<json_object>(), key);
}

inline json_array& json_value::insert_array(const std::string& key)
{
  return json_insert<json_array>(this->as<json_object>(), key);
}

/* Decode a msgpack byte stream */
json_value json_msgpack_decode(const char*, size_t);

/* Encode to msgpack.  Returned memory region is managed by unique_ptr. */
typedef std::pair<char*, size_t> region;
std::unique_ptr<region, void (*)(region*)> json_msgpack_encode(
    const json_value& src);

} // namespace

#endif


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The Court of Appeals for the Second Circuit recently affirmed the Tax Court's 2013 decision in Barnes Group, Inc. and Subsidiaries, T.C. Memo 2013-109, in which the Tax Court applied the step transaction doctrine to recharacterize a series of transactions employed by the taxpayer, a U.S. corporation, as part of its reinvestment plan. The result was a $58 million taxable dividend to the taxpayer, as well as the imposition of a 20% accuracy-related penalty, despite the taxpayer's claim that it reasonably relied on a revenue ruling and an opinion letter from its tax advisors.
Barnes, a U.S. corporation, was engaged the business of manufacturing and distributing precision metal parts and industrial supplies. Barnes operated its business through its domestic and foreign subsidiaries and had significant operations in the United States, Canada, Europe, Latin America, and Asia.
In May 2000, Barnes and its subsidiaries collectively held $45.2 million of cash worldwide, with $43.7 million held by Barnes's foreign subsidiaries. One of Barnes's second-tier foreign subsidiaries, a Singapore corporation (ASA), had approximately $13 million of existing cash reserves and approximately $26.1 million of cash receivables from foreign affiliates. ASA was also generating cash in excess of its immediate operating needs, allowing it to borrow money from a Singapore bank at a preferential interest rate. Barnes, meanwhile, had incurred significant debt as a result of several business acquisitions, which also affected its borrowing capacity. As a result, ASA's excess cash remained in Singapore earning approximately 3% in short-term deposit accounts while Barnes was incurring debt at borrowing rates in excess of 7%.
Barnes understood that either a dividend distribution or a loan from ASA would trigger a significant federal tax liability. A distribution to the extent of earnings and profits would result in a taxable dividend under Internal Revenue Code Sections 301 and 316, while a loan from ASA, a controlled foreign corporation (CFC), would be treated as taxable income under Sections 951 and 956. To resolve this issue, Barnes developed a foreign finance structure (the reinvestment plan) to allow it to use ASA's excess cash and borrowing capacity without triggering a federal tax liability.
For purposes of implementing the reinvestment plan, Barnes formed two wholly-owned subsidiaries, a domestic financing entity (Delaware Sub) and a foreign financing entity (Bermuda Sub). The reinvestment plan involved a series of transactions implemented in two parts and resulted in ASA and Delaware Sub owning all of the common stock of Bermuda Sub and Bermuda Sub owning all of the preferred stock of Delaware Sub.
First, in a tax-free Section 351 transaction, ASA and Barnes transferred foreign currency to Bermuda Sub in exchange for Bermuda Sub's common stock. Second, in another Section 351 transaction, Bermuda Sub and Barnes transferred Bermuda Sub's common stock and foreign currency to Delaware Sub in exchange for Delaware Sub's stock, with Barnes receiving Delaware Sub's common stock and Bermuda receiving Delaware Sub's preferred stock. Third, Delaware Sub converted the foreign currency it received into U.S. dollars and transferred those funds to Barnes as a loan. A second series of transactions involving the same entities and steps was undertaken the following year as the second part of the reinvestment plan. Ultimately, Barnes ended up with cash that it used to pay off its debt ostensibly without triggering a federal tax liability.
Prior to the execution of the reinvestment plan, Barnes's tax advisors, PwC, provided Barnes with an opinion letter that analyzed the federal income tax consequences of the reinvestment plan. The opinion letter focused on the two transfers between Bermuda Sub and Delaware Sub and analyzed whether those exchanges resulted in an income inclusion under Sections 951 and 956.
As an initial matter, Barnes argued that the IRS was precluded from challenging the reinvestment plan because Barnes reasonably relied on Rev. Rul. 74-503, 1974-2 C.B. 117 and Rev. Rul. 2006-2, 2006-1 C.B. 261, which states that the Service will not challenge a position taken prior to December 20, 2005, with respect to a transaction occurring prior to such date, by a taxpayer that reasonably relied on the conclusions in Rev. Rul. 74-503.
In Rev. Rul. 74-503, one corporation (X) transferred shares of its treasury stock (FMV of $3,000x and basis of $2,000x) to a second corporation (Y) in exchange for newly issued shares of Y stock (with an FMV of $3,000x) that constituted 80% of the only outstanding class of stock of Y. The transaction was a tax-free Section 351 transaction for X, and no gain or loss was recognized to Y under Section 1032. No other facts or limitations on the facts are identified, including whether X and Y are foreign or domestic corporations. Rev. Rul. 74-503 concluded that the basis of previously unissued stock in the hands of the corporation issuing it in a transaction to which Section 362 applies is zero and treated a corporation's treasury stock the same as its previously unissued stock. In December 2005, the IRS released Rev. Rul. 2006-2, which revoked Rev. Rul. 74-503, but on a prospective basis only, holding that the IRS wouldn't challenge earlier positions that reasonably relied on it.
Barnes contended that the exchanges between Bermuda Sub and Delaware Sub mirrored the exchanges in Rev. Rul. 74-503 and, as a result, it reasonably relied on Rev. Rul. 74-503. The IRS argued that Rev. Rul. 74-503 did not cover the facts of the reinvestment plan. Moreover, the IRS asserted that, looking at the reinvestment plan as a whole, the plan should be characterized as either a dividend or a loan from ASA to Barnes. The Tax Court agreed with the Service, stating that, before Barnes could claim reasonable reliance on the ruling, it would have to show both that the form of the reinvestment plan should be respected and that the facts of the reinvestment plan are substantially the same as those considered in the ruling. Here, the Tax Court found that Barnes was unable to show either and thus its reliance on the ruling was misplaced.
The Tax Court then analyzed the reinvestment plan applying the step transaction doctrine. The doctrine treats the steps in a series of formally separate but related transactions involving the transfer of property as a single transaction, if all the steps are substantially linked. In deciding whether to invoke the step transaction doctrine, courts generally apply one of three alternate tests: (1) the binding commitment test, (2) the end result test, and (3) the interdependence test. The interdependence test focuses on whether a series of transactions are "so interdependent that the legal relations created by one transaction would have been fruitless without a completion of the series." To apply this test, a court must determine whether the individual steps had independent significance or whether they had meaning only as part of the larger transaction." The Tax Court determined that the application of the step transaction doctrine was appropriate because, under the interdependence test, there was no valid and independent economic or business purpose served by including Bermuda Sub and Delaware Sub in the reinvestment plan. Applying the step transaction doctrine to treat the steps of the reinvestment plan as a single transaction, the Tax Court concluded that the reinvestment plan was, in substance, dividend payments from ASA to Barnes in 2000 and 2001, taxable under Section 301.
Finally, the Tax Court sustained the 20% accuracy-related penalties imposed by the IRS for substantial understatement of tax. Barnes argued that the penalties were improperly imposed because Rev. Rul. 74-503 provided substantial authority for Barnes's tax position and Barnes acted with reasonable cause and in good faith in relying on an opinion issued to it by its tax advisor, PwC. The Tax Court, however, held that Barnes's reliance on Rev. Rul. 74-503 was not reasonable given the significant factual differences between the reinvestment plan and the ruling. Moreover, the Tax Court found that Barnes did not rely in good faith on PwC's advice by not respecting the structure of the reinvestment plan.
On appeal, the Second Circuit affirmed the Tax Court's holding that the series of transactions involved in the reinvestment plan were, in substance, a single transaction amounting to a dividend from ASA to Barnes.
The Court found that Barnes's Rev. Rul. 74-503 argument ignored the effect of the step transaction doctrine. The Court stated that Rev. Rul. 74-503 addressed the tax treatment of an isolated exchange of stock, and therefore provided no guidance on when the individual steps in an integrated series of transactions will be disregarded under the step transaction doctrine. Thus the Court concluded that Barnes did not reasonably rely on Rev. Rul. 74-503 and the IRS was not precluded from challenging Barnes's tax position.
The Court also concluded that the Tax Court properly applied the step transaction doctrine and the interdependence test to collapse the series of transactions through which Barnes obtained ASA's funds by channeling those funds through Bermuda Sub and Delaware Sub. The Court noted that each transaction in the series, except the last—i.e., the purported loan to Barnes from Delaware sub—was completed pursuant to a written plan that acknowledged that the transactions comprised "a single integrated plan." The Court also noted that although the loan to Barnes was not explicitly part of the plan, the transactions involved in the reinvestment plan would have been fruitless without the transfer of the funds to Barnes, and that transfer was the entire purpose of the reinvestment plan.
Finally, the Second Circuit affirmed the Tax Court's imposition of the accuracy-related penalty, finding that Rev. Rul. 74-503 was not substantial authority and that Barnes did not reasonably rely on it. The Court also found that Barnes's reliance on the PwC opinion suffered from the same defect as its reliance on Rev. Rul. 74-503 because the opinion did not advise as to the tax consequences of the entire series of transactions transferring the funds from ASA to Barnes. The opinion addressed the specific question of whether Bermuda Sub's investment in Delaware Sub would result in income inclusion to Barnes and did not analyze the loan to Barnes as a transaction step. As a result, the Court concluded that the opinion could not reasonably be relied upon as an assessment of the tax consequences of the entire series of transactions.
Revenue rulings are the IRS's official interpretation of the law and are generally binding on the IRS. The IRS states that taxpayers may rely on published revenue rulings in determining the tax treatment of their own transactions that arise out of similar facts and circumstances. How similar is similar enough though? In the Barnes case, the Tax Court and the Second Circuit both held that the taxpayer unreasonably relied on a revenue ruling because the facts of the transaction exceeded the scope of the facts in the ruling. Many revenue rulings, however, are deliberately broad and are intended to state legal principles of universal application, making it difficult for a taxpayer to ever be able to rely on a ruling with any degree of certainty. Moreover, the courts in Barnes not only granted the IRS permission to argue against its own revenue ruling but imposed substantial penalties as well. Following the Barnes decision, taxpayers may be left wondering when it is ever safe to rely on a revenue ruling to determine their tax treatment.


text:
Mongolia competed at the 2016 Winter Youth Olympics in Lillehammer, Norway from 12 to 21 February 2016.

Medalists in mixed NOCs events

Cross-country skiing

Boys

Speed skating

Girls

Mixed team sprint

See also
Mongolia at the 2016 Summer Olympics

References

2016 in Mongolian sport
Nations at the 2016 Winter Youth Olympics
Mongolia at the Youth Olympics


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