Police in Northland are still looking for a 15-year-old boy wanted in connection with the stabbing of a Kaitaia police officer.
The boy was one of three teenagers involved in a confrontation with the police on Tuesday night, over a stolen car.
The trio ran off after the officer was stabbed, and the police believe the 15-year-old may be hiding with friends or family.
They are warning that anyone found harbouring him could face criminal charges.
A 17-year old has appeared in court in relation to the incident after being charged with unlawfully getting into a car, and has been remanded in custody.


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Equal Justice Initiative founder Bryan Stevenson electrified and inspired an audience of almost 2,000 in Samford University's Wright Center Concert Hall Oct. 4. Stevenson, who has dedicated his law career to helping the poor, the incarcerated and the condemned, presented the 2016 J. Roderick Davis Lecture at the invitation of the university's Howard College of Arts and Sciences and Frances Marlin Mann Center for Ethics and Leadership.
Prison and sentencing reform remains a perpetual concern in Alabama and the rest of the world. Stevenson noted that, due in part to treating drug addiction as a crime rather than a disease, the U.S. prison population has risen from 300,000 in 1972 to 2.3 million today. He said the rate of incarceration of women has increased 646 percent in the last 20 years. Seventy percent of those women are single parents, whose children then become more likely to be imprisoned as a result of their broken families. Most shocking, he said, is that one in three black males born in the United States is now statistically likely to go to jail during his lifetime.
Lawyers getting close to his own community created the opportunity for Stevenson to go to high school, and then to college. The philosophy major would have been happy to stay in college forever, but settled on law school and the promise of a career that didn't really call to him until a course pushed him closer to someone he could serve. While spending a month providing legal services to death row inmates in Georgia, Stevenson delivered the news that a man would not be executed in the next year. Stevenson first apologized that he didn't know anything else about the man's legal situation, but the inmate, bound in chains, welcomed the news as an opportunity to see his wife and children without burdening them with an exact date of his death. The young law student simply brought the man hope for the first time in years. "I couldn't believe how, even in my ignorance, being proximate could have an impact on the quality of someone's life," Stevenson said.
Stevenson described a case in which a 14-year-old with no prior criminal record shot and killed the sleeping man who had just beaten the boy's mother into unconsciousness. Because the man was a deputy sheriff, the prosecutor insisted the boy be tried as an adult. When Stevenson first met the boy, in an adult jail, he found a terrified child who had been assaulted so many times in the few days since his arrest that he had lost count.
As Stevenson left that young client, he wondered who was responsible for the terrible situation. "The answer is, we are," he said. He challenged his audience to join him in accepting that responsibility, remaining hopeful, addressing the past with honesty and openness, and reshaping the narratives of racism at the root of injustice.
Samford has many connections to the cause of prison reform and will continue to highlight that cause in coming months. The university was founded in 1841 as Howard College, named for 18th-century prison reformer John Howard. As Alabama attorney general earlier in the century, former Samford President Harwell Goodwin Davis (1938–58) helped expose and end the state's unjust convict lease system. In March of this year, the John Howard Scholars student organization launched the Howard Campaign for Fair Sentencing and Prison Reform.
Samford's Cumberland School of Law will host a public conversation on race and law Oct. 6, and Howard College of Arts and Sciences will offer a public preview of a new interdisciplinary course on Identity, Punishment and Control in the Prison Nov. 11.


text:
Austria to stop offering driving tests in Turkish
by Darko Janjevic
https://www.meforum.org/islamist-watch/56437/austria-to-stop-offering-driving-tests-in-turkish
As Austria prepares a new version of its driving exam, Transport Minister Norbert Hofer announced on Saturday the test would be available in German, English, Slovenian and Croatian – but not Turkish.
Under current regulations, driving students in Austria can sign up for a Turkish-language driving school and eventually take their test in the same language. Out of nearly 300,000 tests taken last year, only 3,631, or around 1.2 percent, were taken in Turkish.
On Thursday, Hofer, who belongs to the far-right FPÖ party, said it was not "sensible" to pay for translating the upcoming tests into more languages than necessary.
"Each additional language for training costs the state a five-figure sum that isn't justifiable," Hofer said.

redpajama_set_name: RedPajamaCommonCrawl


text:
Q: How to loop for each table in one sheet VBA im trying to generate lists of table and column to txt file from excel file.
my code just generate for all clumn until end of row because i have no idea how to define variable to limit looping each table :
here the code and excel data image Excel data
Dim field As String
Dim table As String
Dim t As Integer
Dim f As Integer
Dim lastrow As Integer
Dim myFile As String
Dim xStr As String

myFile = "D:\table.txt"

With Sheets("Sheet1")
    Open myFile For Output As #1

    table = """table_name"": """ & .Range("I2") & ""","
    Print #1, table

    lastrow = Range("A" & Rows.Count).End(xlUp).Row

    For f = 2 To lastrow
        field = """column_name"": [" & Chr(10) & """" & .Range("B" & f) & """" & Chr(10) & _
        "],"
        Print #1, field
    Next f

    Close #1

End With

I imagine the code like below(CMIIW the logic), but how to write this on vba:
for t = 1 to "count table on sheet (i dnt know how to define this value)"
  table = "tablename"
  Print #1, table

  for f = "first row table t + 1" to lastrow table t
    field= "fieldname"
    Print #1, field
  Next f
Next t

Base on answer of user11246173 i know how to loop as number of table count,
but i still cant get the range of each specific cell like my code above.
Please help to resolve my code.
Anyone can please help me on this?

A: In VBA, worksheet tables are called ListObjects. They are a collection that belongs to the parent worksheet and (among other properties) have a count and an index as do most other collection objects. Each ListObject has a number of ListColumns.
Option Explicit

Sub loopLO()

    Dim i As Long, c As Long

    With Worksheets("sheet1")
        For i = 1 To .ListObjects.Count
            Debug.Print .ListObjects(i).Name
            For c = 1 To .ListObjects(i).ListColumns.Count
                Debug.Print .ListObjects(i).ListColumns(c)
            Next c
        Next i
    End With

End Sub

redpajama_set_name: RedPajamaStackExchange


text:
SYNONYM

#### According to
The Catalogue of Life, 3rd January 2011

#### Published in
Forest Bull. , Dehra Dunn, n. s. (1853)

#### Original name
Polyporus fatiscens Berk. & Ravenel, 1853

### Remarks
null

redpajama_set_name: RedPajamaGithub


How do I buy EasySync?
Does EasySync move files to the trash, or delete them?
Why doesn't EasySync remember folders so I don't have to drag-and-drop every time?
What's this big yellow triangle below the table of files?


text:
OVER-COMPENSATION
Or, Cutting Up the Pie
The perennial question that arises when the partners/shareholders/manager-members of personal services firms convene the annual compensation bloodbath (sorry, I meant meeting) is, what part of the pie is compensation for services (deductible as a business expense but generating payroll tax obligations) and what part distribution of profits (nondeductible but not salary or wages and therefore not requiring payroll tax withholding).
The answer to that question can involve heavy numbers, as we learn from Mulcahy, Pauritsch, Salvador & Co., Ltd., T.C. Mem. 2011-74, released 3/31/11.
The founders of the firm, Messrs. Mulcahy, Pauritsch and Salvador, established various entities controlled by them, to which the firm paid what they called "consulting fees", ostensibly for services rendered by the founders. The firm also paid rent to a founder-controlled entity (not an issue in the case), and interest (disallowed as no proof that such payment was ever made).
Judge Morrison's analysis is the classic Section 162(a)(1) "ordinary and necessary", including a "reasonable allowance for salaries or other compensation for personal services actually rendered".
First, one of the founders claimed that some part of the consulting fees was return of capital, but offered no evidence as to what part of the consulting fees was a return of capital, nor any theory to sustain the deductibility of any return of capital.
"The firm did not withhold payroll taxes on the 'consulting fee' payments, as it would have been required to do with respect to employee compensation payments to the founders. It did not include the 'consulting fee' payments on the founders' Forms W-2, Wage and Tax Statement, as it would have been required to do with respect to employee-compensation payments to the founders. It did not issue the founders Forms 1099-MISC, Miscellaneous Income, as it would have been required to do with respect to payments of nonemployee compensation to the founders. Finally, it did not report the 'consulting fee' payments on its income tax returns as officers' compensation." T.C. Mem. 2011-74, at p. 12 (footnote).
A presumption of reasonableness of compensation for services is tied to investors' expectation. Would arms'-length investors be happy with excess compensation over industry-wide scales of pay? Yes, said the Court, but only if the return on investment was higher than reasonably expected.
How to compute return on investment? There's the rub. The firm wanted to take year-over-year increase in gross revenue, and based the methodology on the fact that apparently someone once offered to buy the firm for one year's gross (and by the way, that calculation is not crazy, for I've seen it used in similar contexts for personal services firms such as this one, but here it's irrelevant).
IRS said they had no fixed formula, but the return-on-investment number had to be based upon net income, because gross income was no indicator of bottom-line cash available for distribution. As the Court put it: "A corporation's shareholders do not seek to maximize gross revenue. They seek to maximize profit." T.C. Mem. 2011-74, at p. 15. And the founders ran the firm (a C corporation) so that its year-end profit, taking the "consulting fees" into account, was zero or nearly so. No investor would be happy with that result.
The presumption of reasonableness based upon investor satisfaction having been rebutted, founders' expert brought forth irrelevant data. First he took examples of what other firms paid their "name partners", but did not distinguish among compensation for services, return of capital and distributions of profit. Next the expert concluded that the payments were reasonable. All very well, says the Court, but that isn't the question–the question is whether the payments were reasonable as compensation for services. That, the expert never discussed. The firm failed to produce competent evidence to show that the amounts paid to the founders by way of "consulting fees" were in fact paid for services rendered, at a rate reasonable under all the facts and circumstances.
Even though the "consulting fees" were paid to the founders based upon their respective billables, and not in proportion to their shareholdings, that did not save the deduction, as the amounts were paid to "zero-out" the firm's income at year end. Profits need not be distributed in proportion to shareholdings in order to remain profits and cannot by some formula be transmuted into compensation for services.
So the Court found no intent to compensate but only the intent to "zero-out" whatever cash was left at year end.
The Court sustained the substantial underreporting penalty, as the firm could not show that they relied upon their trial expert's advice in handing out the year-end cash, because the founders only looked at what cash they had, and didn't bother with expert's formulae.
Trust me, I've been in partners' compensation meetings in personal service firms (and the firm here was an accounting and consulting firm). If polled, the universal response would be "we don't need no stinkin' expert formula, gimme my money now!"
The founders got their money. Plus heavy tax liabilities plus interest plus penalties.
The takeaway? Get your experts on board before you start parceling out the money. You may not like the result, but it's "pay me now or pay me later with interest and penalties"; your call.
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