Air filtration systems are used to make sure that there is safe and conducive air for people around that room. There are many air filtration manufacturing companies. These companies have to make sure that they are producing legal products. The article explains the tips that you need to consider when buying an air filtration system.
Firstly, make sure that that you check on the brand of the air filtration system that you wish to purchase. There are very many air filtration system companies, so it is recommended that you take your time to choose the one that you feel is the best for you. However, make sure that the air filtration system you find best has the qualifications that are described in it. Some brands do not put these qualifications in all of their brands. Make sure that it has been tested to that you will be able to verify if the air filtration system has all the qualifications they have listed. Make sure that it has a brand of the company that you have selected because some of the agencies that do not put their brands are not genuine. However, you need to check if the brands you have chosen the best is recognized by the law of your state so that you will be sure that you are purchasing legal products.
Secondly, make sure that you check on the cost of the air filtration system you wish to buy. Different air filtration system brands will sell their items at different prices. Make sure that you choose an air filtration system company that will sell you the air filtration system at a cost that is convenient for you. They can offer you discounts so that you will be able to save on the expenses. However, make sure that you do not use cost as you leading factor. Some air filtration systems might be cheap and will not be helpful. Make sure that you purchase something that you are sure will last longer and will give you the services that you need even if it is costly. Get to know more from Performance Assurance Systems.
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text:
Jasper residents remember James Byrd Jr. on day John William King was executed
by: Phil Archer
Posted: Apr 25, 2019 / 01:10 AM CDT / Updated: Apr 25, 2019 / 01:10 AM CDT
As some of James Byrd Jr.'s family members witnessed the execution of his killer, John William "Bill" King, in Huntsville, others gathered in Jasper, with friends and clergy members to pray for both men.
One of Byrd's sisters, Betty Boatner, helped organize the remembrance. She says she's at peace and wants others to be, as well."Let the people know we coming together as one, and we having prayer for the whole world, and everything is going to be alright," Boatner said.
The group sang, and prayed, mixing tears and laughter.
"It's important to me because I'm really praying that Bill King asked for forgiveness. I spoke to his dad (before he died) and Bill never asked for forgiveness," the Rev. Ron Foshage, with St. Michael's Catholic Church of Jasper, said.
It's been almost 20 years since Byrd was murdered, but the painful memories remain. Some hope King's execution will bring closure for Byrd's family and this small community.
Byrd grew up in Jasper as one of eight children of a schoolteacher and a Baptist deacon. His family life revolved around church and music.
"He always believed through his music he could put Jasper on the map, and he did put Jasper on the map, but it wasn't for his music," Byrd's sister, Louvon Byrd Harris, said.
King grew up in Jasper, too. And one night in June 1998, he and Byrd became indelibly linked through one of the worst hate crimes in history.
King, along with Shawn Berry and Russell Brewer, stopped to give Byrd a ride. King and Brewer were ex-convicts, avowed racists and members of the Confederate Knights of America prison gang. Former Jasper County Sheriff Billy Rowles said they were looking for someone to kill.
"They planned to kill a black man on July Fourth, the gang they were associated with in prison," Rowles said.
The three men chained Byrd to the back of their truck and dragged him 3 miles down a deserted road. They then dumped what was left of his body in front of a black church.
That's where Rowles found him the next day.
"It was bad. It was bad. People don't do that to people," Rowles said.
Evidence at the scene, including a Ku Klux Klan lighter, quickly led the sheriff to the three killers.
And overnight, Jasper became a touchstone around the world for race hatred and violence.
The killing brought armed Ku Klux Klan members and New Black Panthers to Jasper to protest and opened racial fissures in the community.
It forced dialogue about race relations in this small East Texas town that Byrd's sister says needs to continue.
"You're not born to hate. It's a learned behavior," Harris said.
Byrd's death led to new hate crime legislation at both the state and federal level.
The city named a park after him.
After his death, the city removed a fence in the city cemetery that, for decades, had separated the graves of black people from those of white people.
And the Byrd family set up a foundation dedicated to multicultural understanding.
Brewer was executed in 2011. Berry is serving life in prison.
And Wednesday night, Bill King was executed. He never expressed regret for Byrd's death.
"He's an animal," Rowles said. "I don't think you can learn to do this. There has to be something inside you waiting to get out. I think he's a bad guy."
Byrd is buried in Jasper City Cemetery. Ironically, King's body will be brought back to Jasper to be buried not far from him.
Pro-Trump demonstrators, some armed, start descending on Michigan, Ohio and South Carolina statehouses
Police and National Guard troops stood sentry at newly fortified statehouses Sunday ahead of demonstrations planned for the leadup to President-elect Joe Biden's inauguration, as authorities worked to deter a repeat of the recent riot that overran the U.S. Capitol. A few protesters were starting to gather in some cities, but streets in many others remained empty.
About two dozen people, several carrying long guns, protested outside the Ohio Statehouse, observed by several of the dozens of state troopers positioned around the building. Several dozen people — some carrying American flags — gathered at South Carolina's Statehouse. And at Michigan's Capitol, a small group of demonstrators, some armed, stood near a chain-link fence surrounding the building as state police walked the grounds and National Guard vehicles were parked nearby.

redpajama_set_name: RedPajamaCommonCrawl


text:
Trial date set for men charged with murdering Nick Rogers in Wymondham Morrison's supermarket
Sophie Wyllie
Nick Rogers. Picture: The Rogers family - Credit: Archant
The trial of two men accused of murdering another man following an attack in a town supermarket is due to start before Christmas.
John Monk, 43, and his nephew Lee Monk, 19, both from Wymondham, have been charged with murdering Nick Rogers following the incident at Morrison's superstore in Wymondham on July 17.
Both defendants have denied the murder charges.
A pre-trial hearing at Norwich Crown Court on Monday, October 23 heard that a trial is due to start on December 4.
Before that, another pre-trial hearing is due to take place on November 14 at Norwich Crown Court in relation to the case of Lee Monk.
Following the death of Mr Rogers, messages of remembrance were left on social media and floral tributes were left at the supermarket.
Former Wymondham High School pupil, Ollie Stubbs, said: 'Still can't believe you were taken from us.'


An active, sniffing dog will often have a cool, wet nose, but a dry nose does not necessarily mean the dog is unwell. A feverish, lethargic dog might have a hot, dry, nose, but so might a perfectly healthy dog. A sick dog will usually have other symptoms. For example, a dog with a respiratory illness might have a very wet nose, but it might be runnier than usual, with thick or crusty discharge.... Hello, My 3 year old Golden Retriever has been blowing her nose--exactly how they do when they want to get the scent of something and they are clearing their nose.
Your dog's unique nose. Your dog's nose has a pattern of ridges and dimples that, in combination with the outline of its nostril openings, make up a nose print believed to be as individual and unique as a human being's fingerprints.
Dog Congested Nose: Treating your Pekingese's Stuffy Nose Dog congested nose or nasal congestion in dog may be due to a respiratory infection; however it can also be due to allergies. Thus it is essential for you to find out the reason behind his condition in order to prevent any further complications.


text:
Q: How to structure many complex conditionals on a class I have a class (as a protobuf) OrderChange, that represents when an order (imagine Amazon.com) changes:
message OrderChange {
  Order old_order = 1;
  Order new_order = 2;
}

message Order {
  OrderType order_type = 1;
  OrderCategory order_category = 2;
  OrderStatus order_status = 3;
  // many more fields
}

enum OrderType {
  ORDER_TYPE_RETAIL = 0;
  ORDER_TYPE_BUSINESS = 1;
}

enum OrderCategory {
  ORDER_CATEGORY_ELECTRONICS = 0;
  ORDER_CATEGORY_FOOD = 1;
  ORDER_CATEGORY_FURNITURE = 2;
  ORDER_CATEGORY_FITNESS = 3;
  ORDER_CATEGORY_HOUSEHOLD = 4;
}

enum OrderStatus {
  ORDER_STATUS_PAID = 0;
  ORDER_STATUS_SHIPPED = 1;
  ORDER_STATUS_DELIVERED = 2;
}

For each OrderChange object, I want to trigger some code for each conditional. For example if Order is RETAIL, FURNITURE, and PAID, I want to send a specific email.
OrderType and OrderCategory probably won't change between old_order and new_order, so my code can look at only new_order for these fields. Other fields such as OrderStatus will change, and my code can compare old_order and new_order to know what changed.
My problem is that Order has many fields, each with many values, so the number of conditional combinations is huge. Using only if/else or switch/case would be unmaintainable code. Assume an unlimited number of fields in Order, and conditions can be any of X choose Y, so an unlimited number of conditionals.
So my question is, what pattern can I use to make these conditionals more maintainable?
Maybe I can break the fields into handlers - a handler for each OrderType, then each of these handlers contain a list of handlers for each OrderCategory, and continuing to nest a single field for each level until there are no more fields. My issue would be that beyond maybe the OrderType being the highest level field, there is no clear hierarchical relationship for the other fields. As in, it's not clear that OrderCategory handlers should contain OrderType handlers.
How should I design this?
I'm working in Go, but welcome answers in any language.

A: One approach would be to create a bunch of objects (or just functions) each of which takes an Order and only checks for the unique combination that is supposed to trigger a business outcome, put them in a list, and pass the order through the whole list.
These objects (or functions) should then produce desired side-effects if their respective condition is triggered. If the side-effects aren't costly or aren't something that would obstruct normal operation, design your objects to execute them immediately, otherwise, make the side effect schedule the task to be executed later (e.g. some emails might be sent in a batch at a specific time of day).
This way, you can specify these business rules independently and combine them however you like.
My code examples will be in C#, but I think you can get the idea from them.
Object version:
interface IOrderProcessor {
    void Process(Order order);
}

// This is a member field somewhere:
List<IOrderProcessor> orderProcessors = new List<IOrderProcessor>();

// initialize it:
orderProcessors.Add(new PaidFurnitureProcessor());
orderProcessors.Add(new SomeOtherProcessor());
...

// In some method:
foreach (var processor in orderProcessors)
    processor.Process(order);

// Then for each business rule:
class PaidFurnitureProcessor : IOrderProcessor {
    public void Process(Order order) {
        if (order.order_type == OrderType.ORDER_TYPE_RETAIL &&
            order.order_category == OrderCategory.ORDER_CATEGORY_FURNITURE &&
            order.order_status == OrderStatus.ORDER_STATUS_PAID)
        {
            // ...
        }
    }
}

Lambda version:
// This is a member field somewhere:
List<Action<Order>> orderProcessors;

// initialize it:
orderProcessors =  new List<Action<Order>>() {
    ProcessPaidFurniture,
    ProcessSomethingElse,
    ...
};

// foreach loop:
foreach (var processor in orderProcessors)
    processor(order);

// For each business rule:
void ProcessPaidFurniture(Order order) {
    // do checks & side effects as before
}

If you need to reuse the same conditions for different side-effects, pass the side effect as a parameter (as a lambda). You'll have to work out the details depending on the needs of your project, though. If the lambda requires parameters that cannot be passed in by an IOrderProcessor, you'll have to find a way to create them somewhere else so that they can capture those parameters, or perhaps you can supply them as a data structure along with the Order instance.
Object Version:
// Add a lambda either to the constructor, or to the Process method.
// Here's the constructor version:
class PaidFurnitureProcessor : IOrderProcessor {
    public PaidFurnitureProcessor(Action action) {
        this.action = action;
    }

    public void Process(Order order) {
        if(/* do checks */) {
            this.action();
        }
    }

    // ...
}

// then
orderProcessors.Add(new PaidFurnitureProcessor(() => SendEmail()));
orderProcessors.Add(new PaidFurnitureProcessor(() => DoSomethingElse()));
...

//------------------------------------------------

// if it makes more sense to pass the action to the Process method,
// change the IOrderProcessor interface, and then:

foreach (var processor in orderProcessors)
    processor.Process(order, action);

Lambda version:
// For each business rule:
void ProcessPaidFurniture(Order order, Action action) {
    if(/* do checks */) {
        action();
    }
}

//------------------------------------------------

// If it makes more sense to have preconfigured side effects:
orderProcessors =  new List<Action<Order>>() {
    (order) => ProcessPaidFurniture(order, () => SendEmail()),
    (order) => ProcessSomethingElse(order, () => DoSomethingElse()),
    ...
};

// foreach loop:
foreach (var processor in orderProcessors)
    processor(order);

//------------------------------------------------

// If it makes more sense to pass the action at call time:
orderProcessors =  new List<Action<Order, Action>>() {
    (order, action) => ProcessPaidFurniture(order, action),
    (order, action) => ProcessSomethingElse(order, action),
    ...
};

// foreach loop:
foreach (var processor in orderProcessors)
    processor(order, action);

Or some variation of that. Or a combination (e.g., the action can be a full blown object if the action itself has complex behavior).

Alternatively, you can make these into predicates and have them return a bool, with true indicating that the order instance satisfies the conditions. This would then allow you to sort these into different "buckets" (e.g., you could preprocess the orders to find all orders that have to do with paid furniture and put them in a single list, then send that list, that now contains only "paid furniture" orders, somewhere to be processed according to that specific business rule.
So, something like:
var paidFurnitureOrders = allOrders.Where(order => IsPaidFurniture(order)).ToList();
ProcessPaidFurnitureOrders(paidFurnitureOrders);

// elsewhere:

public bool IsPaidFurniture(Order order) {
    bool result = order.order_type == OrderType.ORDER_TYPE_RETAIL &&
                  order.order_category == OrderCategory.ORDER_CATEGORY_FURNITURE &&
                  order.order_status == OrderStatus.ORDER_STATUS_PAID;

    return result;

}

Again, this could also be an object if you think there's a need, or if it's more convenient, or if you prefer it. Note also that you can combine multiple rules via composition, because they all have the same signature:
public bool ComboPredicate(Order order) {
    return IsPaidFurniture(order) && IsSomethingElse(order);
}

P.S. You can also achieve composition with objects, but you have to separate out the rule and the action. Here are two ways to do it.
One might look something like this (again, each lambda can be a full blown object if required).
Instead of an IOrderProcessor interface that's implemented by different subtypes, you'd just have a single OrderProcessor class that takes in a rule and an action:
class OrderProcessor
{
    Function<Order, bool> rule;
    Action<Order> action;
    public OrderProcessor(Function<Order, bool> rule, Action<Order> action) {
        this.rule = rule;
        this.action = action;
    }

    public void Process(Order order) {
        if(rule(order)) {
            action(order);
        }
    }
}

Then, for the simpler (non-composite rules), define rules and corresponding actions in the same file, and provide some way to get an OrderProcessor that combines them, e.g. a factory function:
public static CreateFurnitureProcessor() {
    return new OrderProcessor(paidFurnitureRule, paidFurnitureAction);
}

For rules defined in terms of other rules, you can create something like the ComboPredicate above, and assign a different action in the corresponding factory.
Another way is to have an abstract base class that provides a protected interface that's only visible to inheritors, and that separates the check from the action:
abstract class OrderProcessor
{
    public void Process(Order order) {
        if(CheckRule(order)) {
            PerformAction(order);
        }
    }

    protected abstract bool CheckRule(Order order);
    protected abstract void PerformAction(Order order);
}

Simple, non-composite rules just implement the two protected methods in a straightforward way. A composite rule can implement PerformAction in the usual way, but for the check, it could create sub-rules (in the constructor (preferably), or right there in the method), and do:
    protected override bool CheckRule(Order order) {
        bool result = this.paidFurnitureProcessor.CheckRule(order) &&
                      this.someOtherProcessor.CheckRule(order));

        // or an OR, XOR, something more complicated...

        return result;
    }

    protected void PerformAction(Order order) { /* ... */ }

P.P.S. It really helps for code readability if you can find good names for methods/objects that implement these rules - you can try to infer some of them from the conditions you're checking, but ask the business people (domain experts) if you can, they likely already have terminology for these things.

A: You basically want to implement some side effects whenever an order changes. So first you create an event on the object that manages those changes and you subscribe to it from whatever objects you potentially want to respond to order changes. You pass both the old and the new order as event arguments so interested parties can compare and act or not.
Your OrderChange object is just an event argument. Think of it as "Something changes. Now who would care? To whom could it matter?"
Then you do not handle it centrally. You do not need the knowledge of what to do in one place, which would be the real issue. Of course your application would already need to be setup in an object oriented manner. If you now find it is not, this may help you to make it that way.

redpajama_set_name: RedPajamaStackExchange


text:
namespace GSoft.Dynamite.Design.SP.CONTROLTEMPLATES.GSoft.Dynamite.Design
{
    /// <summary>
    /// <c>Css</c> imports
    /// </summary>
    public partial class CssImports
    {
    }
}

redpajama_set_name: RedPajamaGithub


The Liberal's popular vote is even less in Durham at the moment than they got in 2011.
Nobody cares! The story tonight is Calgary Centre!
Debater, you are wrong you offensive moron! By the way, you are loosing.
Actually the 3 non-progressive right-wing parties, the Libs, the Cons, and the Greens, are polling 67% of the vote in Durham.
friggen Durham still Conservative nearly 50%..... how are they blind?
But the big story tonite is why have the Liberals crashed and burned in Ontario?
Dear me, are you suggesting...the Liberal results...might be a pyrrhic victory?
Or perhaps an old NDP favourite; a moral victory?
Looks like the Conservatives are 20 points ahead in Durham.
If that stays like that, it may get called soon.
There is no contest in Calgary Centre, except in the minds of party spin doctors.
Conservative Joan Crockett is walking away with it now in Alberta.
Harper will sleep well tonite.
BREAKING: Canadian Press: Conservative candidate Erin O'Toole has won the federal byelection in the central Ontario riding of Durham.
Keep telling yourself that, North Report.
The big story of the night is that whereas the NDP didn't even come close to the Conservatives in Durham, the Liberals are likely going to finish a very close 2nd to the Conservatives in the heart of Western Canada. Meanwhile the NDP is down in the single digits in Calgary Centre.
Too soon to say for sure what it means for the next election, but it appears that the Liberals are back in the game and that Mulcair has not caught on fire yet.
Gloater, you are such a jerk!
Arthur, you should apologize for that. That is name-calling, and really worthy of a moderator to tell you. I haven't called you names. And it's 'losing', by the way.
And if the Liberals finish a close 2nd to the CPC, that's almost as good as a win. It will be the NDP who have lost. Let's look at this objectively.
Do you actually have any friends Gloater?
The NDP is going to lose Durham. It's going to lose Durham badly. Yet with what's been learned (and achieved) in this byelection (the NDP vote went up by 10% for the second election in a row), the NDP is going to run much more effective campaign in dozens and dozens of previously Liberal-Conservative ridings. The NDP is literally going to push the Liberals off the (Ontario) electoral map. Just like they've done in much of Western Canada. The Liberals will be clinging to a few urban and suburban Ontario enclaves by the very skin of their teeth, while their poll numbers drop through the basement. Tonight the Liberals had their fun in Calgary but they will have hemorraghed even worse than the 2011pocalyse everywhere else.
You are so arrogant. You still haven't apologized to Jan for the abusive, demaning and patroning comments you aimed at here. You won't, because you aren't man enought to. I'll tell you what, you apologize to Jan and I'll apologize to you.
People in glass house much Debater?
In the real world Alberta belongs to the Cons.
And in the real world Ontario is required to defeat Harper and so far tonite the Liberals have failed miserably in that regard, as the NDP vote is almost double that of the Liberals in Durham, even with their next coronated leader Trudeau having visited the riding.
I would say so far it is a very bad nite for the Liberals.
Even though the Liberals are rising in most of the National polls and are poised to increase their level of support in the next election?
If Justin Trudeau becomes Liberal leader, he has the potential to do well. I'm not saying he will become Prime Minister yet, but Mulcair is unlikely to do so either. The Conservatives know Trudeau is a threat - that's why they released an old interview last week before the Calgary by-election. They've seen his rising poll numbers.
"Tories target Trudeau as poll suggests his popularity keeps growing"
Conservatives have launched their first concerted attack on Justin Trudeau — and a new poll may explain why.
The Canadian Press Harris-Decima survey suggests the Liberal leadership front-runner's popularity is not the fleeting celebrity phenomenon that the skeptics had assumed.
It's actually increasing and has the potential to siphon off votes from all parties, including the Tories.
The poll was released Thursday just as the Conservatives pounced on a two-year-old television interview to accuse Trudeau of being anti-Alberta.
Forty-two per cent of respondents said they'd be certain or likely to vote Liberal in the next election if Trudeau was at the helm — enough to form a comfortable Liberal majority government.
What did I say to Jan? I don't remember saying anything offensive.
And that still doesn't excuse your name-calling. It's immature to say that you think it's okay to do it because of some slight I supposedly made to someone else once.
" And it's 'losing', by the way".
Does it make you feel better correcting my grammar Debater?
In the real world Alberta basically belongs to the Cons.
So far it is a very bad nite for the Liberals and we haven't even got to BC yet.
Oh come on Debater, you really think I believe you don't remember. I'd be pretty careful about calling anyone immature if I were you.
Spin it all you like but there is no evidence of any resurgence for the Liberals who are third or fourth in Ontario, losing in Alberta, and are getting absolutely crushed in BC. So much for the "Trudeau" mythology.
Calgary Centre is the story of the night.
Btw, I think the Liberals have moved back into the lead in Calgary Centre. I'm getting some ground reports from the riding.
My favourite line of your defence was: "are poised to increase their level of support in the next election"
Did Karl Rove send them to you? I hear Ohio hasn't been called yet.
Because I'm being objective and saying I don't yet know what is going to happen in the next election - none of us does.
But the above poll certainly shows the potential for Liberal gains, doesn't it?
Polls reporting: 180/236Voter turnout: 24,247 of 95,296 registered electors (25.4%)The number of registered electors shown in this table does not include electors who registered on election day.
Nope, unlike Karl Rove, I don't make things up. The people calling in data from polling stations are getting it before it goes on the Elections Canada website. So you should see the Conservative numbers narrow soon.
"Because I'm being objective". Really Debater, you are a partisan and slanting it your way, how can you even make that kind of assertion?
Simple question: Why have the Trudeau Liberals failed so miserably in Ontario? And BC?
Greens doing better than expected in VICTORIA - now Tied with the NDP.
Liz May must be happy tonight!
GREENS narrowly ahead in VICTORIA !
Maybe Elizabeth May is going to be more successful than we previously thought. And the Greens are running a strong 3rd in Calgary Centre (and probably the reason Crockatt is narrowly ahead).
Liberals tied with the Conservatives in VICTORIA.
It does, but only if a handsome, unknown quantity becomes leader. To those that do know Jester Trudea, he is a gaffe-prone flake that thinks he can fake his way through all the speaking parts. I bid thee good luck Debator!
It'd be sickening if the Greens took Victoria. It would be a massive swing to the right and a mandate to do nothing about the sewage system. As far as I can see, the Greens made no positive promises in that riding at all.
Who knew Victoria residents would be this big on doing nothing about raw sewage?
GREENS are having a big night - no doubt about it. Not in DURHAM, no, but they are having a major effect in both CALGARY CENTRE and VICTORIA. They are tied with the NDP in VICTORIA and may be throwing the election to the Conservatives in CALGARY CENTRE.
They may be emerging as a player whether the Liberals & NDP like it or not.
Big swings against the Cons in Cal-Centre AND Victoria. Small swing against them in Durham(the Liberal candidate's exploitation of vets may have saved them there).
They are a player. They capitalise on disaffection with all established parties.


text:
College Communications
communicationsmarket.jpg
MiddNews (hidden)
Midd News 2010
MiddNews 2011
Home » Offices & Services » Administration » Office of Communications and Marketing » MiddNews » Midd News 2010 » July 2010
This Old House: Restoring a College Street classic
Once the stately home for several Middlebury presidents, as well as the College's first women's dorm, this campus and town classic is being restored to its former glory for use as College offices.
Alumni College celebrates its 35th year
We hope you'll join us for Alumni College at Bread Loaf, August 26-29, with course offerings that reflect the onset of new and pressing global problems, the emergence of new academic fields, and innovative approaches to well-known subjects.
Library named for Jim Davis '66 and his family
At a ceremony on May 6, President Ron Liebowitz announced to members of the Middlebury community that the main library, unnamed since its completion in 2004, would now be called the Davis Family Library, in honor of Jim Davis '66; his wife, Anne; their son, Chris '08; and their daughter, Kassia.
Register now for Alumni Golf Tournament
The 31st annual Gordon C. Perine '49 Alumni Golf Tournament will take place on Friday, September 10, and Saturday, September 11, at Middlebury's Ralph Myhre Golf Course.
In search of 'life after Middlebury'
In an effort to find out for themselves what life might look like after graduation, Middlebury students are undertaking an epic trip across the country -- and back -- to meet with Middlebury alumni.
Monterey Institute becomes a graduate school of Middlebury College
Monterey Institute's five-year affiliation with Middlebury culminates in full integration as of July 1.
Men's tennis wins NCAA championship
Middlebury won its second NCAA Division III men's tennis championship with a 5-1 victory over Amherst at Oberlin College in Ohio. The Panthers end their season with a school-record 23 wins against just two losses.
Middlebury selected for Solar Decathlon 2011
The U.S. Department of Energy announced on April 15 that Middlebury College has been selected to participate in Solar Decathlon 2011, in which 20 teams of college and university students will compete to design, build and operate the most affordable, attractive and energy-efficient solar-powered house.
Four faculty members earn Fulbright awards
The Fulbright Scholar Program has awarded grants to four Middlebury College faculty members to conduct research and teach abroad during the next academic year.
Middlebury and farm energy company to explore use of bio-methane gas at the college
New fuel source derived from dairy farm and food waste could bring college close to carbon neutrality.


No time to look for apartments in Amsterdam?
Amsterdam Beautiful has an extensive network in the Amsterdam real estate market and devotes a great deal of time and effort in finding homes that look beautiful, are in good condition, have a favourable location and fully equipped.
In this case we charge a commission, namely equal to the rental price excluding sales tax.
Handy to know: we work on a no cure, no pay basis. Searches start from €1750 per month, I regret we cannot help with housing searches beneath this price.
Before, during and after the rental period we'll help you – starting with negotiating with the owner (or his/her broker), closing the leasing agreement and making sure that the handover runs smoothly. But we'll also advise you on your choice of which energy provider or cable network you need.
In short: We're there for you during the rental period, to make your stay in Amsterdam as comfortable as possible.
As of when would you like to rent?


Take the A534 towards Chester. This becomes the A51. After about 8 miles,cross over the railway bridge in Calveley. On the next bend turn right onto Long Lane. Continue for 2.4 miles. St. David's Church will be on your left.
From Winsford head down the B5074 towards Nantwich. Just after the traffic lights turn right onto Darnhall School Lane. After the school turn right into Hall Lane, then right into Winsford Road. Ath the Boot & Slipper turn sharp right. St. David's Church will be on your right.


V2015.3 mit KEYGEN New Design CDP TcsCDP Pro+ is a newly released diagnostic tool for cars and trucks,easy to install and free activation.
Tcscdp ist gleich mit Auto-com und Delphi.
6.Can work for both cars and trucks.
7.With Free Keygen for Activation.
With the multi colour indicator on CDP+, you have full control of the diagnostic process. Different colors and sound communicates the status and the placement of the indicator allows you to see it from a far. For example, if the indicator alternates between blue and green the CDP+ is in communication with the vehicle control unit.
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"They have already hit zero," said Charles de Trenck, a broker at Transport Trackers in Hong Kong. "We have seen trade activity fall off a cliff. Asia-Europe is an unmitigated disaster." The Baltic Dry Index (BDI) which measures freight rates for bulk commodities such as iron ore and grains crashed several months ago, falling 96pc. The BDI ? though a useful early-warning index ? is highly volatile and exaggerates apparent ups and downs in trade. However, the latest phase of the shipping crisis is different. It has spread to core trade of finished industrial goods, the lifeblood of the world economy.
Mr de Trenck predicts Asian trade to the US will fall 7pc this year. To Europe he estimates a drop of 9pc ? possibly 12pc. Trade flows grow 8pc in an average year.


LEDvance, the maker of Sylvania light bulbs in the United States announced that it will transition 200 jobs from producing conventional lighting products, whose market has been declining, to new LED technology and also adds 20 new jobs. LEDvance currently employs over 1,500 in the U.S. in 40 states.
The company reported that it upgraded its St. Marys, Pennsylvania and Versailles, Kentucky factories. The lighting firm is celebrating this announcement at its St. Marys, Pennsylvania factory with retail giant Walmart. Walmart made a 10-year commitment to purchase an additional $250 billion in products supporting American jobs.
New Sylvania LED light bulbs assembled in the U.S. are at Walmart stores nationwide. LEDVance says that the Sylvania LED bulbs assembled in the U.S. will be available at additional retailers and sold through industrial and commercial channel partners in the near future.
LEDVance says that the new plant has one of the fastest producing assembly lines in the world for LED light bulbs. The company says that it operates three to four times faster than other lighting manufacturers.


text:
Americas|Brazil Enacts Affirmative Action Law for Universities
https://nyti.ms/OAjTpk
Brazil Enacts Affirmative Action Law for Universities
By SIMON ROMERO AUG. 30, 2012
RIO DE JANEIRO — Brazil's government has enacted one of the Western Hemisphere's most sweeping affirmative action laws, requiring public universities to reserve half of their admission spots for the largely poor students in the nation's public schools and vastly increase the number of university students of African descent across the country.
The law, signed Wednesday by President Dilma Rousseff, seeks to reverse the racial and income inequality that has long characterized Brazil, a country with more people of African heritage than any nation outside of Africa. Despite strides over the last decade in lifting millions out of poverty, Brazil remains one of the world's most unequal societies.
"Brazil owes a historical debt to a huge part of its own population," said Jorge Werthein, who directs the Brazilian Center for Latin American Studies. "The democratization of higher education, which has always been a dream for the most neglected students in public schools, is one way of paying this debt."
As in the United States, affirmative action has stirred controversy and opposition here, even at some of the state universities that are exempt from the new law and have their own programs to admit underprivileged students. Critics contend that enforcing expansive quotas will undercut the quality of Brazil's public university system, given the nation's relatively weak public elementary and secondary schools. "You don't create capable and creative people by decree," said Leandro Tessler, institutional relations coordinator at the University of Campinas.
But while affirmative action has come under threat in the United States, it is taking deeper root in Brazil, Latin America's largest country. Though the new legislation, called the Law of Social Quotas, is expected to face legal challenges, it drew broad support among lawmakers.
Of Brazil's 81 senators, only one voted against the law this month. Other spheres of government here have also supported affirmative action measures. In a closely watched decision in April, the Supreme Court unanimously upheld the racial quotas enacted in 2004 by the University of Brasília, which reserved 20 percent of its spots for black and mixed-race students.
Dozens of other Brazilian universities, both public and private, have also adopted their own affirmative action policies in recent years, trying to curb the dominance of such institutions by middle- and upper-middle-class students who were educated at private elementary and secondary schools. Public universities in Brazil are largely free of charge and generally of better quality, with some exceptions, than private universities.
The legislation was signed into law on Wednesday by President Dilma Rousseff of Brazil. Credit Ueslei Marcelino/Reuters
Still, some education experts are already predicting a shift to the better private universities among some students. "With these quotas, these rich Brazilians who took up their spots will not be abandoned," argued Frei David Santos, 60, a Franciscan friar in São Paulo who directs Educafro, an organization preparing black and low-income students for university entrance exams. "Their parents who had money saved will spend it" on elite private universities.
The Law of Social Quotas takes the previous affirmative action policies to another level, giving Brazil's 59 federal universities just four years to ensure that half of the entering class comes from public schools. Luiza Bairros, the minister in charge of Brazil's Secretariat for Policies to Promote Racial Equality, said officials expected the number of black students admitted to these universities to climb to 56,000 from 8,700.
The law obligates public universities to assign their spots in accordance with the racial makeup of each of Brazil's 26 states and the capital, Brasília. In states with large black or mixed-race populations, like Bahia in the northeast, that could lead to a surge in black university students, while states in southern Brazil, which are largely white, could still have relatively few black students in public universities.
The new law recognizes that Brazil has remained far from the ideal of "racial democracy" espoused by the influential sociologist Gilberto Freyre, who argued that Brazil escaped much of the prejudice and discrimination he witnessed while studying in the segregation-era United States.
Brazil's former president, Luiz Inácio Lula da Silva, said in an interview that he was "completely in favor" of the quotas. "Try finding a black doctor, a black dentist, a black bank manager, and you will encounter great difficulty," Mr. da Silva said. "It's important, at least for a span of time, to guarantee that the blacks in Brazilian society can make up for lost time."
Brazil's 2010 census showed that a slight majority of this nation's 196 million people defined themselves as black or mixed-race, a shift from previous decades during which most Brazilians called themselves white.
Still, some prominent Brazilians have expressed concern about the scope of the quotas. "It's important to compensate people, but the way to do that cannot be a copy of what has been done in one moment in the U.S.," Fernando Henrique Cardoso, Mr. da Silva's predecessor as president, said in an interview. "I think it's better to leave more freedom for universities to show how to adjust."
Despite such reservations, Brazilian officials say the law signifies an important shift in Brazil's view on offering opportunities to big swaths of the population.
"Brazil is experiencing an extremely positive moment," said Ms. Bairros, the minister promoting racial equality. "Next, we will seek to extend this concept to other areas, like culture and jobs."
Taylor Barnes and Lis Horta Moriconi contributed reporting.
A version of this article appears in print on August 31, 2012, on Page A4 of the New York edition with the headline: Brazil Enacts Affirmative Action Law for Universities. Order Reprints| Today's Paper|Subscribe


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Make these killer nachos for friends when enjoying a game at home, or stop into any of our restaurants for special game-day hours and menu specials!
Rub the flank steak with 1 tablespoon of Emeril's Southwest Seasoning and set aside at room temperature for 1 hour.
In a medium-size saucepan, heat the olive oil over medium heat. Once hot, add the onion and bell pepper and cook, stirring occasionally, for 4 to 5 minutes. Add the jalapeno, garlic, black beans, the remaining Southwest Seasoning and 1 teaspoon of the salt. Continue to cook for 10 to 12 minutes or until the liquid has mostly evaporated. Remove from the heat but keep warm.
Season the steak with the remaining 1 teaspoon of salt. Transfer the flank steak to the grill and cook for 4 minutes per side. Transfer the steak to a platter and let it rest for 5 to 7 minutes. Slice the steak into very thin 2-inch long strips and then into bite size pieces.
To assemble the nachos, arrange a layer of chips on a heat-proof platter, sprinkle about 1/3 of each cheese over the chips, spoon 1/3 of the beans over the cheese and 1/3 of the beef over the beans. Repeat this process two more times. Broil the nachos for 2 to 3 minutes just to melt the cheese. Remove from the oven and add the shredded lettuce, tomatoes, avocado and sour cream. Garnish with the cilantro sprigs.


Her location is in Kharanos south of Ironforge at (45,52).
Wth! I don't see her. I'm at the coordinates 45.9 52.7, next to Flynn Firebrew. I see Flynn but no Darna. What's that about?
btw, before anyone askes I'm alliance (human Pally) lvl80 so I should be abled to get the quest from her.
As far as I can tell, from the information I have gathered, this NPC no longer exists, since the quest chain to go to BRD no longer exists. All holiday bosses can now be done via the Dungeon Finder tool, thus making this chain obsolete.


text:
Social Policy Review 19
Analysis and debate in social policy, 2007
Edited by Karen Clarke, Tony Maltby and Patricia Kennett
Social Policy Review
GBP 79.99 GBP 63.99You save GBP 16.00 (20%) Add to basket
Click to order from North America, Canada and South America
"Social Policy Review" provides students, academics and all those interested in welfare issues with critical analyses of progress and change in areas of major interest during the past year.
Contributions reflect key themes in the UK and internationally. The first part of the collection focuses on developments and change in core UK social policy areas. Part two provides in-depth analyses of topical issues from both UK and international perspectives, while this year's themed section examines 'Migration and social policy'.
"Social Policy Review 19 continues a long and distinguished tradition of up-to-date commentary and critical analysis of key services, issues and developments in UK and international social policy, including a timely focus on migration studies"
Professor Saul Becker, University of Nottingham, and Chair, Social Policy Association
Karen Clarke is a Senior Lecturer in Social Policy in the School of Social Sciences, University of Manchester. Tony Maltby is CROW Research Fellow and Deputy Director at the Centre for Research into the Older Workforce at the National Institute for Adult Continuing Education (England and Wales). Patricia Kennett is currently a Visiting Research Fellow at the Hong Kong Polytechnic University, Hong Kong, and Senior Lecturer in Comparative Policy Studies at the University of Bristol.
Introduction ~ Karen Clarke, Tony Maltby and Patricia Kennett; Part one: Current services: 'Going further?': Tony Blair and New Labour education policies ~ Stephen Ball; One or four?: the NHS in 2006 ~ Stephen Peckham; Housing policy, housing tenure and the housing market ~ Alan Murie; Modernising services, empowering users?: Adult social care in 2006 ~ Kirstein Rummery; Children's services in 2006 ~ Harriet Churchill; Laying new foundations: social security reforms in 2006 ~ Steven D.McKay; Part two: Current issues: I can't ask that! Promoting discussion of sexuality and effective health service interactions with older non-heterosexual men ~ Adrian Lee; Dealing with money in low-moderate income couples: insights from individual interviews ~ Sirin Sung and Fran Bennett; Power and autonomy of older people in long-term care: cross-national comparison and learning ~ Heng-Lien Chen; Structural stigma, institutional trust and the risk agenda in mental health policy ~ Joanne Warner; Rising or falling to the challenges of diversity in Europe?: social justice and differentiated citizenship ~ Eithne McLaughlin and Gerry Boucher; Part three: Migration and social policy: Enlarging concerns: migration to the UK from new EU member states ~ Dhananjayan Sriskandarajah; Gendered immigrations, policies and rights in the UK ~ Eleonore Kofman; Managing multiple lifecourses: the influence of children on migration processes in the European Union ~ Louise Ackers and Helen Stalford; Older people, migration and retirement ~ Tony Warnes.
Edited by Menno Fenger, John Hudson and Catherine Needham


text:
Dinosaurs return to Smithsonian fossil hall after 5-year renovation
After five fossil-less years, T. rex is roaring back to the Smithsonian.
The David H. Koch Hall of Fossils — Deep Time at the Smithsonian National Museum of Natural History in Washington, DC, will reopen Saturday after being closed for the past five years.
The exhibit features over 700 fossils ranging from giants like Tyrannosaurus rex to fossilized animals and even plants and bugs. CNN got a preview of the 31,000-square-foot exhibit Tuesday.
"The exhibition tells the story of 3.7 billion years of life on Earth, highlighting the connections among ecosystems, climate, geological forces and evolution and encouraging visitors to understand that the choices they make today will have an impact on the future," according to the museum.
The hall aims to "chronicle of the entire history of life" by illustrating the origins, evolution and changing surroundings of different species, according to a museum press release. The exhibit's themes include "All Life is Connected," "Evolution," "Ecosystems Change," "Earth Processes," "Extinction," and "Age of Humans and Global Change."
Visitors can learn "about the myriad ways in which humans are causing rapid, unprecedented change to the planet" in the Warner Age of Humans Gallery, which was made in conjunction with the Anthropocene Advisory Committee, a panel of climate change scholars and educators. Museum guests can also watch scientists prepare fossils in the FossiLab, per the release.
Kirk Johnson, Sant Director of the National Museum of Natural History, said that while the interactive exhibit provides an experience steeped in the past, it also addresses questions about Earth's current and future challenges.
"Visitors to the new hall will go on a voyage like no other—a journey that begins in the past and ends in the future," Johnson said in a statement. "Along the way, they will experience the history of life on Earth—a story told through extraordinary fossils and engaging interactive exhibits."
"Visitors will also be called upon to consider the very real challenges our planet faces and their role in shaping a desirable future," he added.
The hall's construction cost $110 million, of which $70 million was federal appropriations for the renovations and $40 million was privately raised, according to the museum press release.
A celebratory ceremony at 10:15 a.m. on the exhibition's opening day is open to the first 300 visitors to the museum's Madison Drive entrance, featuring remarks by Smithsonian Secretary David Skorton and Johnson.
Topics: dinosaur, fossils, Smithsonian Institution
Feathered dinosaur fossil found in China, helping to bridge gap between dinosaurs and birds
Fossil discovery reveals teenage Tyrannosaurus rexes
The last of the first humans to walk upright have been discovered
Fluffy dinosaurs used to live at the South Pole, scientists say
Azellia White, a pioneering African American female pilot, is dead at 106
Headless body found in cave 40 years ago identified as notorious outlaw who died in 1916
10 places to visit that shaped Martin Luther King Jr.'s march in history
These organizations are matching donations for Giving Tuesday
Ice fossils found in 4.6 billion-year-old meteorite reveal building blocks of our solar system
What you probably didn't know about 'Jingle Bells'
Over $350,000 of jewelry was stolen from Iggy Azalea and Playboi Carti's home
Human ancestors may have walked upright 12 million years ago — much earlier than previously thought, study says
The Rock and Roll Hall of Fame 2020 inductees are…


text:
Q: Starting points for creating an application that allows a user to add items to two separate lists I am firstly new to SO and new to iOS Development. I have completed the CS193P course on iTunes and am ready to tackle my first proper app. I have the prototype set up and just need some reference pointers on where to begin (need that confidence).
The premise of the app is to allow the user to add entries to 1 of 2 available lists; either a giving or a receiving list. The entries will include things like "Name of Event", "Name", "Date" etc. There will also be an option for the user to of course go through the lists and see the entries; I want to allow the user to choose whether they search by name, date or event.
I've got the prototype set up completely and I am just wondering if this kind of application would be somewhat considered similar to an Address Book? The user can add the name of the person (or select the name from contacts), etc.
Apologies for our outstandingly basic question here, but does anyone have any good reference points for essentially, creating a list of entires that get appended to a specific list. I have familiar with Modal View Controllers and the delegates; I'm basically wondering what I should use to "store" the entires the users add. Should I use Core Data or some other technique, etc?
Thanks!
Amit

A: Yes you have to use Core Data to store the entries. Otherwise whenever the user reopens the app all the entries will be gone.

A: I've been using NSKeyedArchivers to store lists.
http://developer.apple.com/library/ios/#documentation/cocoa/reference/foundation/Classes/NSKeyedArchiver_Class/Reference/Reference.html
Very easy to manage, and it can store, save, and retrieve all your data easily.
Example would be a list (NSMutableArray) of objects.  Each object implements NSCoding and has the initWithCoder:   and   encodeWithCoder:   functions.
e.g.  (assuming the objects have a name and date property)
- (id) initWithCoder:(NSCoder *){
    self = [super init];
    if (self){
        [self setName:[aDecoder decodeObjectForKey:@"name"]];
        [self setDate:[aDecoder decodeObjectForKey:@"date"]];
    }
    return self;
}
- (void) encodeWithCoder:(NSCoder *)aCoder{
    [aCoder encodeObject:name forKey:@"name"];
    [aCoder encodeObject:date forKey:@"date"];
}

Then you could simply have your NSMutableArray which you add these objects to, managed by something which has the following functions, and just call saveChanges on it:
- (NSString *) itemArchivePath{
    NSArray *documentDirectories = NSSearchPathForDirectoriesInDomains(NSDocumentsDirectory, NSUserDomainMask, YES);
    NSString *documentDirectory = [documentDirectories objectAtIndex:0];
    return [documentDirectory stringByAppendingPathComponent:@"myArchiveName.archive"];
}
- (BOOL) saveChanges{
    NSString *path = [self itemArchivePath];
    return [NSKeyedArchiver archiveRootObject:myList toFile:path];
}

With those two functions implemented, you can just call saveChanges.
And to Retrieve the list later after the next startup, in your manager's init:
- (id) init{
    self = [super init];
    if (self){
        NSString *path = [self itemArchivePath];
        myList = [NSKeyedUnarchiver unarchiveObjectWithFile:path];
        // If the array hadn't been saved previously, create a new empty one
        if (!myList){
            myList = [[NSMutableArray Alloc] init];
         }
    }
}

A: Your question is very general, so here is my general answer: I would recommend using Core Data to store the lists, and an NSFetchedResultsController to display them. I would also recommend you have a look at the free Sensible TableView framework, which I use regularly to automate tasks that are very similar to the one you have at hand.


text:
16 January, 2021 | Vilnius -15°Kaunas -12°Klaipėda -5°Šiauliai -12°Panevėžys -15°Alytus -13°Nida 0°Raseiniai -10°Utena -16°Mažeikiai -9°Biržai -15°Kėdainiai -14°
Germany's defmin awarded high state decoration in Lithuania
Lithuania's President Dalia Grybauskaitė on Thursday presented Germany's Defense Minister Ursula von der Leyen with the Grand Cross of the Order for Merits to Lithuania for personal support to the development of relations between Lithuania and Germany as well as for her contribution to strengthening bilateral military cooperation.
"With Ursula von der Leyen as head of the Defence Ministry, Germany demonstrated effective leadership in reinforcing the security of Lithuania and NATO's Eastern flank," Grybauskaitė said in a press release.
The solemn ceremony was followed by a bilateral meeting, where the Lithuanian pres
Germany's defmin to get high Lithuanian state award (1)
Lithuania's President Dalia Grybauskaitė will Thursday award Germany's Defence Minister Ursula von...
State Defence Council suggests 2.07% of GDP for defense in 2018
The Lithuanian State Defence Counci l on Tuesday suggested earmarking 2.07 percent of the gross...
Lithuania deserves our defence - German Minister of Defence in Munich
Lithuania deserves NATO solidarity and defense, Germany's Defence Minister Ursula von der Leyen...
Germany Minister of Defence: Never again will freedom of Lithuania be sacrificed
In her congratulatory message to the German -led NATO battalion in Lithuania, Germany's Defence...
Lithuania formally welcomes NATO battalion
Lithuania on Tuesday formally welcomed troops of NATO 's enhanced forward presence battalion that...
Germany's Minister of Defence coming to Lithuania
Germany's Defence Minister Ursula von der Leyen and top-ranking NATO generals are coming to...


text:
This Wild New Gaming Cockpit Wraps Around You Like a Giant Scorpion
Sep 15, 2020 cockpit, gaming, giant, scorpion, wild, Wraps
In the early days of computer gaming, all you needed to play Doom or Diablo, aside from a powerful PC, was a desk and a chair. But in the era of Call of Duty: Modern Warfare and Fortnight, gaming set-ups have become as sophisticated as the games themselves. Now a new throne-like chair from Cluvens takes things to a new level.
The computer peripheral company's new gaming cockpit features the same cyber punk aesthetic that's come to dominate the industry, but it adds some arachnid-inspired flair to the mix. The resulting zero-gravity chair, which doubles as an over-the-top computer workstation when you're not blasting aliens, looks just like a giant scorpion.
True to its appearance, the chair is named—what else—Scorpion. Every aspect of the angular rig, from the adjustable monitor mount to the arm rests to its eight legs, was designed to look like it comes from the arachnid. And the design isn't just for show. Each of the scorpion-inspired pieces has a distinct purpose that makes gaming easier and more comfortable.
Instead of carrying venom, the tip of the chair's tail can be used to mount an array of up to five flat screens (between 19 and 32 inches) or one super-wide display up to 49 inches. Meanwhile the tail has six different "pose" settings, the last of which allows users to lay in a zero-gravity position, reducing stress on the neck and back during even the most intense gaming marathon. The company claims the most uncurled setting, is also good for napping, should you need some shut eye after a long session.
Other features touted on Cluvens's website include a massage function, heated backrest and LED lighting, in case you want the chair to be even harder to miss. One thing to note: You'll need quite a bit of space to fit the Scorpion. It measures 65 inches long, 47 inches wide and 82 inches tall when its tail is fully upright. It also weighs in at a hefty 265 pounds.
If you want to inject your gaming room with over-the-top scorpion energy, it's hard to think of a better cockpit choice than Cluvens's offering. The chair retails for $3,299, though Gizmodo points out you can score one for $1,900 (plus $1,100 for shipping) on Alibaba. And if that's still not enough chair for you, you can always level up with Acer's equally extravagant $14,000 Thronos gaming chair.
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text:
Q: Join specific rows in a RDD I have a RDD like this:
[('anger', 166),
 ('lyon', 193),
 ('marseilles_1', 284),
 ('nice', 203),
 ('paris_2', 642),
 ('paris_3', 330),
 ('troyes', 214),
 ('marseilles_2', 231),
 ('nantes', 207),
 ('orlean', 196),
 ('paris_1', 596),
 ('rennes', 180),
 ('toulouse', 177)]

I need to merge paris_1, paris_2, paris_3 into one row called paris.
I strictly have no idea how to proceed and didn't find any answers.
Can you help me?

A: You can use a regular expression to get city names from your current key values, then reduce by key:

import re
rdd\
    .map(lambda l: (re.sub('[_0-9]', '',l[0]), l[1]))\
    .reduceByKey(lambda x,y: x + y)\

    [('anger', 166),
     ('lyon', 193),
     ('nice', 203),
     ('paris', 1568),
     ('troyes', 214),
     ('marseilles', 515),
     ('nantes', 207),
     ('orlean', 196),
     ('rennes', 180),
     ('toulouse', 177)]


text:
Abu Ghraib mercenaries CACI lose defamation suit
Posted on August 6, 2008 by petrel41
This video from the USA is called CACI made $$ torturing at Abu Ghraib then covered it up.
From NBC in the USA:
Abu Ghraib Contractor Loses Defamation Suit
POSTED: 6:19 pm EDT August 5, 2008
RICHMOND, Va. — A federal appeals court said a radio talk show host's criticism of a U.S. government contractor at the infamous Abu Ghraib prison in Iraq was protected by the First Amendment.
A three-judge panel of the 4th U.S. Circuit Court of Appeals on Tuesday unanimously rejected CACI International's defamation lawsuit against the talk radio network Air America and one of its hosts, Randi Rhodes.
CACI sued for $11 million after Rhodes accused company employees of raping and murdering Iraqi civilians at Abu Ghraib. A federal judge in Alexandria dismissed the lawsuit.
The appeals court upheld that decision, saying CACI failed to prove the statements were made with actual malice or reckless disregard for the truth.
Ron Suskind: The Forged Iraqi Letter [on a supposed Iraq-9/11 link] : What Just Happened? See also here. And here.
This entry was posted in Crime, Economic, Human rights, Media, Peace and war by petrel41. Bookmark the permalink.
16 thoughts on "Abu Ghraib mercenaries CACI lose defamation suit"
Administrator on August 11, 2008 at 8:09 pm said:
Monday August 11, 10:43 am ET
DynCorp gets $40 million Navy contract to construct home base for Afghan National Army brigade
WASHINGTON (AP) — Government contractor DynCorp International Inc. recently received a $40 million contract to construct the Afghanistan National Army Gamberi Brigade's home base, the Pentagon said late Friday.
Shares of Falls Church, Va.-based DynCorp fell 20 cents to $16.45 in morning trading Monday.
Abu Ghraib torture lawsuit moved to Virginia
A federal lawsuit filed in Seattle against a Renton man accused of torture while an interrogator at the Abu Ghraib prison in Iraq has been transferred to the U.S. District Court in Eastern Virginia.
By Mike Carter
A federal lawsuit filed in Seattle against a Renton man accused of torture while he was an interrogator at the Abu Ghraib prison in Iraq has been transferred to the U.S. District Court in Eastern Virginia.
U.S. District Judge Ricardo Martinez granted an unopposed motion by Daniel "DJ" Johnson of Renton and other defendants in the lawsuit to consolidate three such lawsuits in Alexandria, Va., near the headquarters of one of the chief defendants, CACI International. CACI employed Johnson and Timothy Dugan of Pataskala, Ohio, as interrogators, and L-3 Communications, which employed the third individual, Adel Nakhla.
Three separate lawsuits were filed last month in Seattle, Greenbelt, Md., and Columbus, Ohio alleging the men were involved in the torture of detainees at the Baghdad prison in 2003 and 2004 and that their companies conspired to cover up the acts.
The Seattle lawsuit was filed by Sa'adoon Ali Hameed Al-Ogaidi, a 36-year-old Arabic teacher and Baghdad shopkeeper who said he was taken from his home in late 2003 and held as a "ghost detainee" at the prison. He suffered torture for more than a year before his release, according to the lawsuit.
While Al-Ogaidi did not know the names of his tormentors, the lawsuit alleges, "facts known to date" indicate that Johnson and other defendants "conspired with certain military personnel to torture prisons kept at the Abu Ghraib hard site."
Johnson had not commented on the lawsuit. His lawyer, Patrick O'Donnell said he was a 21-year-old fresh out of the Army who went to Iraq to further serve his country, "which he did honorably."
Al-Ogaidi's attorney, Gilbert Levy of Seattle, did not immediately return a call for comment.
Mike Carter: 206-464-3706 or mcarter@seattletimes.com
Copyright © 2008 The Seattle Times Company
Leogreen on August 27, 2008 at 8:31 am said:
Good idea. i liking this comment.
Hi Leogreen, which comment do you like especially and why?
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I was raised and educated in Kingston Beach, where I returned to live with my wife Allison in 2013. Since then we have started our own family, with George (2015) and Harriet (2017) born during my first four years on Council.
My university studies in Economics and Arts complimented my work at the Department of Treasury and Finance, where I worked in a research position for three years. While there, I contributed to policy areas including the National Electricity Market, electricity price regulation, state taxation and the 2007 ACCC petrol price enquiry.
During this time I came to appreciate the impact that policy decisions can have on people's lives. Understanding our economy, its strengths and its challenges, is fundamental to crafting the policies that can take our municipality forward while holding on to the qualities that make us feel fortunate to live here.
My interest in politics led me to my next position, where I worked as an advisor for the Tasmanian Treasurer.
Tasmania has the lowest workforce participation rate, some of the lowest education levels and has a higher dependence on welfare than any other state in Australia – these are the issues I am passionate about addressing here locally.
I was the CEO at TasICT, the peak body representing Tasmania's information, communications and technology sector. I was – and continue to be – a passionate advocate for Tasmania's digital potential as well as developing policies that can grow the ICT sector in the State.
From 2014 to 2018, I held senior roles within the Tasmanian arms of iiNet, TPG and Optus Business. These roles were almost exclusively devoted to assisting business and government to increase productivity and lower operating costs, skills that I always aim to bring to Council.
I was elected as a Kingborough Councillor in November 2014 for a four year term. In that role, I advocated strongly against rate rises and instead submitted proposals for reducing operating costs and embracing full cost attribution. In November 2018 I was elected as Mayor of Kingborough on a 'back to basics' platform. Elected at the age of 33, I am the youngest Mayor in Kingborough's 110 year history.


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text: Prof. Xavier Barril received his Ph.D. from the University of Barcelona in 2001 for theoretical studies on the ligand-receptor molecular recognition proc ess. He then joined the Applications Modelling team at Vernalis (Cambridge, UK), where he was involved in a range of projects, mainly in the oncology area. In 2005 he was appointed ICREA Research Professor and joined Barcelona University's School of Pharmacy. He has co-authored more than 60 scientific publications, including research papers, reviews and book chapters. Prof. Barril is a well known and highly influential, as attested by an h-index of 30, the numerous invited talks at international conferences that he has imparted or by his editorial and managerial posts. With a strong focus on translational research, Prof. Barril is co-author of 7 patents and co-founder of Minoryx Therapeutics, a company focusing in the development of new treatments for rare diseases.


text:
More Embarassment from WCHA Refs
By Chris Dilks@ChrisDilks Nov 4, 2006, 1:44pm PST
Share All sharing options for: More Embarassment from WCHA Refs
There was a little bit of controversy in last night's game between Minnesota and Minnesota-Duluth. I didn't get an opportunity to see the game, so I can't comment on most of the shenanigans of head official Don Adam and crew. But there was one particular play that nobody seemed to see very well, so I'm on even footing there.
The play in question happened in the first period. Duluth was killing off a 5-on-3 penalty when Drew Akins came out of the box and skated to the bench. Teammate Bryan McGregor jumped on for Akins and took the puck on the breakaway and scored a goal. After lengthy discussions with both coaches and changing his mind a couple times, Adam ruled that it was no goal and Duluth had committed a too many men on the ice penalty.
Nobody seemed to know for sure if McGregor had indeed jumped too early and it was a penalty, but that wasn't really the issue here, since linesman Tony Lancette, never made the call before the goal was scored. Incidentally, Tony Lancette is easily the most visible linesman in the WCHA, which is a really bad thing if you're a linesman.
Two examples really stick out in my mind when it comes to a situation like this:
1. Last night, I watched Minnesota State's Jon Kalinski trying to bring the puck out of his zone in the third period of the game. He was clearly hooked down from behind, and Bemidji took the puck and got a quality scoring chance. If Bemidji had scored there, would it have been ok for the officials to congregate and decide that Bemidji's scoring chance came as a direct result of an infraction and disallow the goal? Probably not.
2. This was a couple years ago, but I just saw someone reference it earlier this week. Northern Michigan player Chris Gobert was awarded a penalty shot late in a game against Nebraska-Omaha. Gobert scored on the penalty shot, but after the play, Omaha coach Mike Kemp asked the officials to check Gobert's stick. The stick was found to have an illegal curve. Again, Gobert had clearly committed an infraction, but because the call wasn't made before the goal, Gobert's penalty shot goal stood, though Gobert did have to serve a two-minute penalty.
Anyway, the point is that you can't go back and start retroactively calling penalties because that would be chaos.
There's also another problem, which is more of an indictment on WCHA refs in general. The NCAA rulebook makes it very clear that officials aren't supposed to let the game situation affect the way that they call the game, but it seems that most calls in the WCHA end up happening because of the situation. Now you have to ask, would that too many men penalty have been called if Duluth hadn't scored? Probably not since Tony Lancette didn't call the penalty while the play happened. So if he decided it wasn't blatant enough to call the penalty as the play happened, he shouldn't go back and change the call just because Duluth scored a goal.


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Archive for the 'Jupiter' Category
NASA's Europa Mission Begins With Selection Of Science Instruments
May 26, 2015 George Arnold	Leave a comment
Bizarre features on Europa's icy surface. Credits: NASA/JPL-Caltech
NASA has selected nine science instruments for a mission to Jupiter's moon Europa, to investigate whether the mysterious icy moon could harbor conditions suitable for life.
NASA's Galileo mission yielded strong evidence that Europa, about the size of Earth's moon, has an ocean beneath a frozen crust of unknown thickness. If proven to exist, this global ocean could have more than twice as much water as Earth. With abundant salt water, a rocky sea floor, and the energy and chemistry provided by tidal heating, Europa could be the best place in the solar system to look for present day life beyond our home planet.
"Europa has tantalized us with its enigmatic icy surface and evidence of a vast ocean, following the amazing data from 11 flybys of the Galileo spacecraft over a decade ago and recent Hubble observations suggesting plumes of water shooting out from the moon," said John Grunsfeld, associate administrator for NASA's Science Mission Directorate in Washington. "We're excited about the potential of this new mission and these instruments to unravel the mysteries of Europa in our quest to find evidence of life beyond Earth."
Categories: Agencies & Organisations, Astronomy, Exobiology, General Astronomy, Jupiter, NASA (National Aeronautics & Space Administration), Solar System Tags: astronomy, Europa, exobiology, Galileo, Hubble Space Telescope, Jupiter, NASA, Nature, news, science, space
NASA Research Reveals Europa's Mystery Dark Material Could Be Sea Salt
Image Credit: NASA/JPL-Caltech/SETI Institute
NASA laboratory experiments suggest the dark material coating some geological features of Jupiter's moon Europa is likely sea salt from a subsurface ocean, discolored by exposure to radiation. The presence of sea salt on Europa's surface suggests the ocean is interacting with its rocky seafloor — an important consideration in determining whether the icy moon could support life.
The study is accepted for publication in the journal Geophysical Research Letters and is available online.
"We have many questions about Europa, the most important and most difficult to answer being is there life? Research like this is important because it focuses on questions we can definitively answer, like whether or not Europa is inhabitable," said Curt Niebur, Outer Planets Program scientist at NASA Headquarters in Washington. "Once we have those answers, we can tackle the bigger question about life in the ocean beneath Europa's ice shell."
Categories: Agencies & Organisations, Astronomy, Jupiter, NASA (National Aeronautics & Space Administration), Solar System Tags: astronomy, Europa, Jupiter, NASA, Nature, news, science, space
Signs Of Europa Plumes Remain Elusive In Search Of Cassini Data
December 19, 2014 George Arnold	Leave a comment
A fresh look at data collected by NASA's Cassini spacecraft during its 2001 flyby of Jupiter shows that Europa's tenuous atmosphere is even thinner than previously thought and also suggests that the thin, hot gas around the moon does not show evidence of plume activity occurring at the time of the flyby. The new research provides a snapshot of Europa's state of activity at that time, and suggests that if there is plume activity, it is likely intermittent.
The Europa results are being presented today at the American Geophysical Union fall meeting in San Francisco and published in the Astrophysical Journal. Europa is considered one of the most exciting destinations in the solar system for future exploration because it shows strong indications of having an ocean beneath its icy crust.
Members of Cassini's ultraviolet imaging spectrograph (UVIS) team analyzed data collected by their instrument during the brief time it observed Europa in 2001, as Cassini sped through the Jupiter system en route to Saturn. The observations show that most of the hot, excited gas, or plasma, around Europa originates not from the moon itself, but from volcanoes on the nearby moon Io. In fact, from their data, the researchers calculated that Europa contributes 40 times less oxygen than previously thought to its surrounding environment.
Categories: Agencies & Organisations, Astronomy, Cassini, Jupiter, NASA (National Aeronautics & Space Administration), Solar System, Spaceflight, Unmanned Spaceflight Tags: astronomy, atmosphere, cassini spacecraft, Europa, Jupiter, NASA, Nature, science, space
Venus And Jupiter: Superclose Conjunction Before Dawn On August 18th
If you're willing to rise before dawn on Monday, August 18th, you'll be rewarded with the sight of the closest planet pairing of 2014 — and not just any planets, but the two brightest ones: Venus and Jupiter.
On that morning, these two worlds will form a striking "double star" low in the eastern sky. They will appear only 1⁄3° apart — a bit tighter than that in the eastern U.S. — close enough for both to be easily covered by the tip of your little finger at arm's length.
You can start watching for Venus and Jupiter after they've cleared the east-northeastern horizon, as early as 80 minutes before sunrise, but make sure your view in that direction is wide open and unobstructed by trees or buildings. The best views will probably be from 60 to 30 minutes before sunrise, depending on how clear the air is, when the planets will be not quite so low.
As close as this conjunction is for early risers in North America, the pairing will be even tighter for skywatchers in Europe. From there, Venus and Jupiter will appear just 0.2° apart, about half the width of a pencil held at arm's length.
Categories: Astronomy, Jupiter, Solar System, Venus Tags: astronomy, conjunction, Jupiter, Nature, news, science, space, Venus
Largest Solar System Moon Detailed In Geologic Map
Image credit: USGS Astrogeology Science Center/Wheaton/NASA/JPL-Caltech
More than 400 years after its discovery by astronomer Galileo Galilei, the largest moon in the solar system – Jupiter's moon Ganymede – has finally claimed a spot on the map.
A group of scientists led by Geoffrey Collins of Wheaton College has produced the first global geologic map of Ganymede, Jupiter's seventh moon. The map combines the best images obtained during flybys conducted by NASA's Voyager 1 and 2 spacecraft (1979) and Galileo orbiter (1995 to 2003) and is now published by the U. S. Geological Survey as a global map. It technically illustrates the varied geologic character of Ganymede's surface and is the first global, geologic map of this icy, outer-planet moon. The geologic map of Ganymede is available for download here.
"This map illustrates the incredible variety of geological features on Ganymede and helps to make order from the apparent chaos of its complex surface," said Robert Pappalardo of NASA's Jet Propulsion Laboratory in Pasadena, Calif. "This map is helping planetary scientists to decipher the evolution of this icy world and will aid in upcoming spacecraft observations."
Categories: Astronomy, Jupiter, Moon, Solar System Tags: astronomy, geology, Jupiter, moons in our solar system, Nature, news, science, space
Hubble Discovers Water Vapour Venting From Jupiter's Moon Europa
Water vapour plumes on Jupiter's moon Europa (artist's impression). Image credit: NASA, ESA, L. Roth (Southwest Research Institute, USA/University of Cologne, Germany) and M. Kornmesser
The NASA/ESA Hubble Space Telescope has discovered water vapour erupting from the frigid surface of Jupiter's moon Europa, in one or more localised plumes near its south pole.
Europa is already thought to harbour a liquid ocean beneath its icy crust, making the moon one of the main targets in the search for habitable worlds away from Earth. This new finding is the first observational evidence of water vapour being ejected off the moon's surface.
"The discovery that water vapour is ejected near the south pole strengthens Europa's position as the top candidate for potential habitability," said lead author Lorenz Roth of the Southwest Research Institute in San Antonio, Texas. "However, we do not know yet if these plumes are connected to subsurface liquid water or not." The Hubble findings will be published in the 12 December online issue of Science Express, and are being reported today at the meeting of the American Geophysical Union in San Francisco, California, USA.
Link To Another Story
Categories: Agencies & Organisations, Astronomy, ESA (European Space Agency), Jupiter, NASA (National Aeronautics & Space Administration), Solar System Tags: astronomy, ESA, Europa, Hubble Space Telescope, Jupiter, NASA, Nature, news, science, space, water
Clay-Like Minerals Found On Icy Crust Of Europa
Image credit: NASA/JPL-Caltech/SETI
A new analysis of data from NASA's Galileo mission has revealed clay-type minerals at the surface of Jupiter's icy moon Europa that appear to have been delivered by a spectacular collision with an asteroid or comet. This is the first time such minerals have been detected on Europa's surface. The types of space rocks that deliver such minerals typically also often carry organic materials.
"Organic materials, which are important building blocks for life, are often found in comets and primitive asteroids," said Jim Shirley, a research scientist at NASA's Jet Propulsion Laboratory, Pasadena, Calif. Shirley is giving a talk on this topic at the American Geophysical Union meeting in San Francisco on Friday, Dec. 13. "Finding the rocky residues of this comet crash on Europa's surface may open up a new chapter in the story of the search for life on Europa," he said.
Many scientists believe Europa is the best location in our solar system to find existing life. It has a subsurface ocean in contact with rock, an icy surface that mixes with the ocean below, salts on the surface that create an energy gradient, and a source of heat (the flexing that occurs as it gets stretched and squeezed by Jupiter's gravity). Those conditions were likely in place shortly after Europa first coalesced in our solar system.
Categories: Agencies & Organisations, Astronomy, Exobiology, General Astronomy, Jupiter, NASA (National Aeronautics & Space Administration), Solar System Tags: astronomy, Europa, exobiology, Jupiter, NASA, Nature, news, science, space


text:
Section 2(22)(e) not applicable on Flat Purchase by Company for its CMD
| Income Tax - Judiciary
Case Law Details
Case Name : Aditya Jyot Eye Hospital Pvt. Ltd. Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No. 5325/Mum/2015
Date of Judgement/Order : 24/10/2018
Related Assessment Year : 2010-11
Courts : All ITAT (6148) ITAT Mumbai (1859)
Download Judgment/Order
Aditya Jyot Eye Hospital Pvt. Ltd. Vs ITO (ITAT Mumbai)
The assessee purchased the flat bearing flat no.602, in the building namely Ornate Galaxy, located at L.T. Road, Dadar (E), Mumbai. No doubt, the assessee Dr. Natarajan is the CMD of hospital and is having 99% share of the assessee company. The flat is near to the hospital which facilitate the treatment of eye patient at any time. Even in the case of emergency the CMD can approach to the hospital promptly. In the instant case, the assessee did not transfer the fund to its director. The assessee took the bank loan to the tune of Rs.300 lacs and by adding some more funds, purchased the flat bearing no.602, in the building namely Ornate Galaxy, located at L.T. Road, Dadar (E), Mumbai. It is purely the wish of the AO in which he desired that the Dr. S. Natarajan was having the flat at Wadala, therefore, the assessee company should not purchase the flat for CMD of the assessee company. The transaction is nowhere in contravention of the provision of any income tax act. The provision of Section 2(22)(e) of the Act is not applicable to the facts of the case. Moreover, there may be tax planning on the part of the assessee company but there is no violation of any provision of the Income Tax Act. The claim of the assessee is not liable to be declined.
FULL TEXT OF THE ITAT JUDGMENT
The assessee has filed the present appeal against the order dated 13.08.2015 passed by the Commissioner of Income Tax (Appeals)-12, Mumbai [hereinafter referred to as the "CIT(A)"] relevant to the AY. 2010-11.
2. The assessee has raised the following grounds: –
"1. On the facts and in the circumstances of the case, Ld. ClT (Appeals) erred in confirming the conclusion of the Assessing Officer that the flat purchased for providing residential accommodation to its Managing Director is a "Non-Business Transaction" of the appellant.
2. On the facts and in the circumstances of the case, Ld. CIT(Appeals) erred m confirming the conclusion of the Assessing Officer that the cost of the flat that was provided as residential accommodation To the Managing Director is a deemed dividend within the meaning of Section 2(22)(e) of The Act.
3. On the facts and in The circumstances of the case, Ld. CIT(Appeals) erred in confirming the disallowance of Rs 22,72,715/- being the repayment of loan installment during the year in respect of the loan availed for the purchase of the flat That was provided as residential accommodation to the Managing Director.
4. On the facts and in the circumstances of The case, the Ld. CIT(Appeals) erred in confirming the disallowance Rs 24,62,285/- being the interest payment on The Bank loan for purchase of The flat that was provided as residential accommodation to the Managing Director.
5. On the facts and in the circumstances of the case, the Ld CIT(Appeals) erred in confirming the disallowance of depreciation of Rs 34,72,037/- on the flat that was provided as residential accommodation to the Managing Director.
6. On the facts and in the circumstances of the case, the Ld CIT(Appeals) erred in confirming the disallowance of electricity charges of Rs.40,772/- relating to the flat occupied by the Managing Director.
7. On the facts and in the circumstances of the case, the Ld CIT(Appeals) erred in confirming the disallowance of 1,77,746/- u/s 40A(3) of the Act.,"
3. The brief facts of the case are that the assessee filed its return of income on 28.09.2010 declaring total income to the tune of Rs.17,85,050/- for the A.Y. 2010-11. The return was processed u/s 143(1) of the Act by CPC Bangalore on 02.06.2011 determining a refund of Rs.18,85,450/-. Thereafter, the case was selected for scrutiny under CASS. Notices u/s 143(2) & 142(1) of the Act were issued and served upon the assessee. The assessee was a Private Limited Company in which the public were not substantially interested, engaged in the business of 'specialty eye care hospital' and there was no change in assessee's business of the assessee during the year under consideration. The assessee purchased the residential flat at Dadar for which the total value was capitalized in the books to the tune of Rs.3,47,20,373/-. The assessee claim the depreciation claim @ 10% to the tune of Rs.34,72,037/- as against the allowable claim to the extent of 5% as per the Income Tax Act. The notice was given and after the reply of the assessee, the depreciation was reduced @ 5% of the cost of flat to the tune of Rs.17,36,019/-. The assessee purchased the residential property bearing flat no.602 in the building namely Ornate Galaxy, located at L.T. Road, Dadar (E), Mumbai. The total value was capitalized in balance-sheet. The assessee was engaged in the business of providing specialized eye care services under one roof through its hospital popularly known as Aditya Jyot Eye Hospital, located at Wadala, Mumbai. The assessee was asked about the business nexus of buying residential property at Dadar. The notice u/s 133(6) of the Act was issued and the Ward Inspector reported on 31.10.2012 setting therein that Dr. S. Natarajan, CMD was utilizing the property for his own residence. The builder/developer also confirmed this information in its report dated 03.12.2012, thereafter, the notice was given to Dr. S. Natarajan CMD who also filed the reply, thereafter, considering all the facts and circumstances specifically considering this fact that Dr. S. Natarajan was holding 99% share of the company and was not utilized the funds for the business purpose, therefore, AO was of the view that the transaction of the purchasing the flat in sum of Rs.3,47,20,373/- was hit by provision 2(22)(e) of the Act, therefore, the said purchase was declined and added to the income of the assessee. The depreciation was also disallowed u/s 38(2) r.w.s. 32(1) of the Act. The assessee also took the loan of Rs.300 lacs for the purchase to the said property. An amount of Rs. 47,35,000/- being the finance cost debited to the profit and loss account comprising of Rs.24,62,285/- being the interest paid and an amount of Rs.22,72,715/- being the principal repaid during the year under consideration. The total in sum of Rs.47,35,000/- which was disallowed u/s 37(1) of the Act. The claim regarding the electricity in connection with the flat in question to the tune of Rs. 40,772/- and foreign travel expenses to the tune of Rs. 1,77,746/- was also disallowed and added to the income of the assessee. The total income of the assessee was assessed to the tune of Rs. 1,04,07,420/-. Feeling aggrieved, the assessee filed an appeal before the CIT(A) who confirmed the order of the AO, therefore, assessee has filed the present appeal before us.
ISSUE Nos. 1 to 6:-
4. Issue nos. 1 to 6 are inter-connected, therefore, are being taken up together for adjudication. Basically, the AO declined the claim of the assessee regarding purchase of the flat in sum of Rs.3,47,20,373/- along with ancillary claim. The assessee is a private company and purchased the flat at Dadar bearing no.602 in the building namely Ornate Galaxy, located at L.T. Road, Dadar (E), Mumbai. The assessee took the loan in sum of Rs.300 lacs and paying the installment along with interest. The assessee purchased the said residential premises for the residence of CMD of the assessee company. The AO declined the claim of the assessee in view of provision u/s 2(22)(e) of the I.T. Act, 1961. The AO declined the claim of the assessee on the ground of that there was no business nexus between the residential premises and the assessee company. Dr. S. Natarajan was having 99% share in the company who also having owned the flat at Wadala. The AO also stated that the assessee company was running a eye care center in which there was no emergency, therefore, there was no need to purchase the flat for CMD. There was not employer and employee relationship with the CMD and the assessee company. The claim of the assessee was accordingly declined. In appeal, the CIT(A) has confirmed the order of the AO. The Ld. Representative of the assessee has argued that the assessee nowhere transferred the fund/amount to any other person, therefore, the application of provision u/s 2(22)(e) of the Act is totally wrong ,hence, the finding of the CIT(A) is liable to be set aside. It is also argued that the assessee can purchase the flat for his CMD where he can treat the patient of the hospital very conveniently when the residence is near to hospital, therefore, it is a business necessity, accordingly the finding of the CIT(A) is not justifiable. It is also argued that the loan was taken by assessee company and the claim in connection with the loan was also denied wrongly and illegally, therefore, the finding of the CIT(A) is not justifiable. It is also argued that the AO cannot dictate his term and is not entitled the interfere in the business decision of the assessee company, therefore, the finding of the CIT(A) is not justifiable. It is also argued that the transaction if any can be considered as tax planning which is not against the law and facts, therefore, the finding of the CIT(A) is not justifiable in view of the law settled in Union of India Vs. Azadi Bachao Andolan 263 ITR 706 (SC), Madras High Court in M.V. Vallipan Vs. CIT 170 ITR 238 & Bhoruka Engg. Ltd. Vs. DCIT 356 ITR 25. However, on the other hand, the Ld. Representative of the Department has strongly relied upon the order passed by the CIT(A) in question. The factual position is not in dispute. The assessee purchased the flat bearing flat no.602, in the building namely Ornate Galaxy, located at L.T. Road, Dadar (E), Mumbai. No doubt, the assessee Dr. Natarajan is the CMD of hospital and is having 99% share of the assessee company. The flat is near to the hospital which facilitate the treatment of eye patient at any time. Even in the case of emergency the CMD can approach to the hospital promptly. In the instant case, the assessee did not transfer the fund to its director. The assessee took the bank loan to the tune of Rs.300 lacs and by adding some more funds, purchased the flat bearing no.602, in the building namely Ornate Galaxy, located at L.T. Road, Dadar (E), Mumbai. It is purely the wish of the AO in which he desired that the Dr. S. Natarajan was having the flat at Wadala, therefore, the assessee company should not purchase the flat for CMD of the assessee company. The transaction is nowhere in contravention of the provision of any income tax act. The provision of Section 2(22)(e) of the Act is not applicable to the facts of the case. Moreover, there may be tax planning on the part of the assessee company but there is no violation of any provision of the Income Tax Act. The claim of the assessee is not liable to be declined. In this regard, we also find support of law settled in case titled as Union of India Vs. Azadi Bachao Andolan 263 ITR 706 (SC), Madras High Court in M.V. Vallipan Vs. CIT 170 ITR 238 & Bhoruka Engg. Ltd. Vs. DCIT 356 ITR 25. The assessee company neither transferred the funds outside the company nor to the director, therefore, the provision of Section 2(22)(e) of the Act is not applicable to the facts of the case. Accordingly, we set aside the finding of the CIT(A) in this regard. Since the finding given by lower authorities attracting the provision of Section 2(22) (e) of the Act is not justifiable, therefore, ancillary claim is also not liable to be declined. So far as disallowance of repayment of loan installment is concerned the CIT(A) has deleted the disallowance subject to verification by the AO, we do not find any infirmity in the direction of CIT(A) for allowing verification. However, the claim of interest to the tune of Rs.24,62,285/- is revenue in nature, therefore, is liable to be allowed. Accordingly, we allow the claim of the assessee company for such interest expenditure on bank loan taken for the purpose of the assessee business. So far as the claim of depreciation is concerned, we are of the view that the assessee is entitled to claim the depreciation @ 5% of the total value of the purchase of Rs.34,72,037/-. The claim of the electricity charges has not been pressed by Ld. AR, therefore, the same is hereby dismissed being not pressed. Accordingly, the issues nos. 1, 2, 4 & 5 are hereby decided in favour of the assessee and against the revenue.
5. The assessee also claimed the foreign travel expenses to the tune of Rs. 1,77,746/-. The assessee purchased the air ticket of jet airways from Mumbai –Newark- Mumbai on 20.10.2009. The assessee purchased the ticket in cash. A mail was found in which it was stated that the Jet airways detailed about the cash payment on 09 October. The contents speaks about the cash payment, therefore, the claim of the assessee was declined u/s 40A(3) of the Act. The facts are not distinguishable at this stage. Moreover, no business expediency is on record in connection with the said transaction/travelling. Therefore, keeping in view of the facts and circumstances of the case, we are of the view that the CIT(A) has rightly confirmed the addition and in this regard the finding is not liable to be disturbed. Accordingly, this issue is decided in favour of the revenue against the assessee.
7. In the result, the appeal filed by the assessee is hereby ordered to be partly allowed.
Order pronounced in the open court on 24.10.2018.
Tags: ITAT Judgments, Section 2(22)(e)
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is it possible to integrate SAP and Oracle P6 ( for Project management)?
there is multiple ways integrations between SAP (PPM/PS) and Oracle Primavery can be achieved, e.g. through commercially available tools from SAP (SAP Enterprise Project Connection) or from Oracle (Oracle Primavera Gateway).