text:
The EU's (Next) Asia Strategy
The ascension of Josep Borrell to the position of European Union (EU) High Representative (HR/VP) on 1 December 2019 places an EU strategy for Asia that reaches beyond 'connectivity' at the center of the political agenda towards the region. This article does not seek to comment on whether this strategy should be carried out. Rather, it assumes that the inherent limitations of the EU's first coordinated attempt to formulate an EU connectivity strategy for Asia – officially entitled a Joint Communication on 'Connecting Europe and Asia – building blocks for an EU strategy' – are sufficiently pronounced to warrant consideration of the question: What should the next strategy be called?
The terminology utilized by political institutions to describe the geopolitical space in which subsequent operations will follow has always been significant in itself. As a long-serving diplomat, HR/VP Borrell is already well aware of the potential consequences of utilizing the 'wrong' appellation. The stakes are particularly elevated in the context of the EU-Asia relationship. This article will elucidate the various appellations presently available to HR/VP Borrell to describe the geopolitical space in which the next EU strategy will aim to operate.
A frequently utilized term is the 'East-Asia' region. This term is typically utilized to describe the geographic space that includes Northeast and Southeast Asia, and does not seek to describe a geopolitical space, as was done in the 'Guidelines on the EU's Foreign and Security Policy in East Asia' in 2012. The use of the 'East Asia' appellation, however, has grown too restrictive for the EU's Asia strategy amid an increasingly multipolar world. By using this term and therefore restricting his focus to a delimited geographical space, HR/VP Borrell would seriously jeopardize any long-term viability for the EU's Asia strategy, as the term omits political actors that are forwarding their own counter-initiatives, including Russia's 2016 'Greater Eurasia' concept and India's 2017 'Asia-Africa Growth Corridor'.
Equally, adopting Russia's 'Greater Eurasia' appellation would be a serious mistake. Its use implies a persistent romanticization of superpower status that, due to Europe's past, would equate it with an imperial legacy. Secondly, while the 'East Asia' appellation is too geographically restrictive, 'Greater Eurasia' is too geographically inclusive. Thirdly, if the ensuing EU strategy contains any security dimensions, it may create negative crossover effects with the North Atlantic Treaty Organization (NATO), whose primary purpose has evolved from countering Russian expansion into Europe to curtailing Russian expansion worldwide. Finally, the appellation's adoption would be a critical body blow to the EU's already tenuous 'strategic autonomy,' as it would hold the EU captive inside an 'imagined order' not designed by its own makings.
Britain's 'All-of-Asia' policy (sometimes called a 'project') fails for largely the same reasons as Russia's 'Greater Eurasia' appellation. In a speech given at the Carnegie Endowment for International Peace in 2016, then-Director for Asia-Pacific in the Foreign & Commonwealth Office (FCO), Stephen Lillie, justified the 'All-of-Asia' policy on the grounds that the United Kingdom held 'historic political and people-to-people links' across the whole of its former and contemporary Commonwealth. This romanticization of its historical global dominion subconsciously invokes an imperial past that seeks external projects beyond those allowed by its internal capacities. This is evidenced by the efforts of former Minister of State for Asia and the Pacific, Mark Fields, to be active and present across the entirety of the region. This likely also underlies the recommendations of both famed maritime strategist Geoffrey Till and political analyst Lie Ji Sheng that the British government narrow down its political efforts by adopting the 'Indo-Pacific' appellation as part of the already established 'All-of-Asia' policy.
'Asia-Pacific' was, until recently, the most commonplace terminology utilized to describe the geopolitical space in which the EU is developing its second strategy. Similarly to other terms used to describe the region, its origins lie with the Japanese government's attempt to describe its re-engagement with the Asian community during the 1960's. Over the following years, as Japan's internal security nodes acted more or less strictly under the umbrella of the United States, the terminologies' focus moved towards the US and its East Asian allies. While some officials seek to model the EU strategy on Japan's earlier re-engagement with the region, this term's use is clearly too historically loaded to be appropriated by the EU.
The most frequently used term in the present day is the 'Indo-Pacific' region. The use of the expression spread rapidly throughout the region, beginning in Japan and reaching India in the 2010's. It was officially adopted by Australia in 2013 and, more recently, by France in 2019. Sciences Po scholar Pierre Grosser suggests that the term's use arose before its official adoption through four 'prise de consciences' starting in the early 2000's: the Tsunami of 2004, Asiatic dependence on Middleastern oil, China's pivot towards the Indian Ocean and India's reorientation towards the 'Asia-Pacific' region, and the rise of the Quadrilateral Security Dialogue ('Quad'), which is hostile to Chinese aims. The Chief Executive Officer of the Perth US-Asia Centre, Gordon Flake, wrote that the term 'captures the rise of India, Indonesia, Vietnam, and ASEAN, and resonates with Australia's outlook as a two-ocean nation.' Eva Pejsova of the European Union Institute for Security Studies (EUISS) proposes that the 'Indo-Pacific' region, acting as a 'new geo-political construct, shifts the regional center of gravity westwards, reflecting the emergence of new actors and trends shaping the region's strategic environment.' In line with Grosser, Pejsova added that the rise of China's 'Maritime Silk Road' (MSR), India's use of the 'String of Pearls' concept, and reemergence of the Quad, all '[underscore] the centrality of maritime trade, freedom of navigation, and the importance of a rules-based, liberal order as a prerequisite to global development, prosperity, and stability.'
However, two problems arise in the use of the term 'Indo-Pacific' for the EU's Asia strategy. Firstly, as Pejsova suggests, as a consequence of 'the insistence on the status quo championed by the Quadrilateral coalition, a number of every-day, non-traditional security issues, from climate change to cyber security or disaster response, are being overlooked.' One of the most important non-traditional security issues the term eclipses by invoking the Quad is the notion of 'good ocean governance.' While the strategy's security section will almost certainly focus primarily on the 'softer elements of security,' the section's association with the Quad therefore renders it contradictory from the outset. Secondly, China maintains a negative view of the 'Indo-Pacific' appellation, viewing it as a slogan destined to solely capture attention and predicting that it will 'dissolve like foam in the ocean.' As the EU places a premium on its strategic autonomy and sees China as a primary partner, use of the term 'Indo-Pacific' works against the independence that the EU seeks to promote. It therefore follows that the EU should, for the foreseeable future, avoid using this term at an official diplomatic level.
The appellation ultimately included in the strategy's title will be largely dependent on its content. If the EU wishes, for example, to prioritize maritime security issues (i.e. pushing back against China's attempt to divide Europe through the acquisition of ports), then the 'Indo-Pacific' appellation would be a likely candidate. In either case, the adoption or non-adoption of 'Indo-Pacific' is not achieved without heavy political consequences. For, although the adoption of the 'Asia-Pacific' or 'Indo-Pacific' terminology plays well with those states that seek to 'stand-up' to China, it would also unnerve EU political and economic partners in the region (e.g. China, ASEAN, etc.), and vice versa. With no unproblematic options at his disposal, HR/VP Borrell should either formulate an entirely new term or retain the generic 'Asia' terminology in keeping with previous years. While the former may be more favorable on grounds of strategic autonomy, the latter enjoys the support of political precedent.
With the priorities of the EU still more or less unclear at this present time, what is nevertheless certain is that HR/VP Borrell will have to remain immensely cognizant of the political minefield he is walking through.
Hadrien T. Saperstein
Hadrien Saperstein is an MA War Studies student at King's College London.
The featured image (top) shows the Hearing of Josep Borrell, High Representative / Vice President-designate. CC-BY-4.0: © European Union 2019 – Source: EP
Bachelier, Jérémy. "Vers une Région Indo-Pacifique." Tribune, no. 977 (February, 2018): 1-8. https://www.defnat.com/pdf/Bachelier%20-%20(T%20977).pdf
Bordachev, Timofei. "Greater Eurasia: What is Yet to Be Done?" Valdai. December 30, 2019. https://valdaiclub.com/a/highlights/greater-eurasia-what-is-yet-to-be-done/
Boyes, Roger. "China wants to divide and rule." The Times. March 19, 2019. https://www.thetimes.co.uk/article/china-wants-to-divide-and-rule-in-europe-9tsj8wvcf
European Commission, "Joint Communication to The European Parliament, The Council, The European Economic and Social Committee, The Committee of the Regions and the European Investment Bank: Connecting Europe and Asia – Building blocks for an EU Strategy." High Representative of the Union for Foreign Affairs and Security Policy, September 19, 2018. https://eeas.europa.eu/sites/eeas/files/joint_communication_-_connecting_europe_and_asia_-_building_blocks_for_an_eu_strategy_2018-09-19.pdf
European Union External Action. "Josep Borrell assumes the post of EU High Representative for Foreign Affairs and Security Policy and Vice-President of the European Commission." [No Author]. January 12, 2019. https://eeas.europa.eu/headquarters/headquarters-homepage/71263/josep-borrell-assumes-post-eu-high-representative-foreign-affairs-and-security-policy-and-vice_en
Field, Mark. "The UK and All of Asia, a Modern Partnership: Mark Field's Speech." Foreign and Commonwealth Office of the United Kingdom. August 14, 2018. https://www.gov.uk/government/speeches/minister-mark-field-speech-the-uk-and-all-of-asia-a-modern-partnership
Franke, Ulrike and Tara Varma. "Independence Play: Europe's Pursuit of Strategic Autonomy." European Council on Foreign Relations, no. 293 (July, 2019). https://www.ecfr.eu/specials/scorecard/independence_play_europes_pursuit_of_strategic_autonomy
Gaens, Bart. "The EU-Asia Connectivity Strategy and Its Impact on Asia-Europe Relations." Finnish Institute of International Affairs, August 15, 2019. https://www.kas.de/documents/288143/6741384/panorama_trade_BartGaensTheEU-AsiaConnectivityStrategyandItsImpactonAsia-EuropeRelations.pdf/bff6da6f-c9bb-93d8-a29a-6b8dce8b6105?t=1564644894542
General Secretariat. "Guidelines on the EU's Foreign and Security Policy in East Asia." The Council of the European Union. June 15, 2012. http://eeas.europa.eu/archives/docs/asia/docs/guidelines_eu_foreign_sec_pol_east_asia_en.pdf
Grosser, Pierre. "L'Indo-Pacifique, au dela du slogan." The Conversation. April 02, 2018. https://theconversation.com/l-indo-pacifique-au-dela-du-slogan-94251
Kuo, Mercy A. "EU Relations New Game Changers: Insight from Nicola Casarini and Bridget Welsh." The Diplomat, May 29, 2019. https://thediplomat.com/2019/05/eu-asia-relations-new-game-changers/
Lillie, Stephen. "The United Kingdom and Asia Pacific." Foreign and Commonwealth Office of the United Kingdom. March 15, 2016. https://www.gov.uk/government/speeches/the-united-kingdom-and-the-asia-pacific-region
Marhold, Hartmut. "Europe-Asia Connectivity – A Dramatic Shift in Global Relations." Centre International de Formation Européenne. Policy Paper no. 79 (December 17, 2018). https://www.cife.eu/Ressources/FCK/files/publications/policy%20paper/2018/CIFE_Marhold_Europe_Asia_Connectivity_2018.pdf
Pejsova, Eva. "The Indo-Pacific – A Passage to Europe." European Union Institute for Security Studies, no. 3 (March 2018): 1-4. https://www.iss.europa.eu/content/indo-pacific-%E2%80%93-passage-europe
Pejsova, Eva. "The EU as a Maritime Security Provider." European Union Institute for Security Studies, no. 13 (December 2019): 1-8. https://www.iss.europa.eu/sites/default/files/EUISSFiles/Brief%2013%20Maritime_0.pdf
Shen, Li Jie. "Where is Britain's Indo-Pacific Strategy: The lack of a British Indo-Pacific policy has an impact on U.K. engagement." The Diplomat. June 07, 2019. https://thediplomat.com/2019/06/where-is-britains-indo-pacific-strategy/
Till, Geoffrey. "Brexit & Southeast Asia: Return of British Naval Presence?" RSIS Commentary, no. 019. February 7, 2019. https://www.rsis.edu.sg/wp-content/uploads/2019/02/CO19019.pdf
Posted in OpinionTagged Asia, European Affairs
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Or more particularly let's talk about accounting tax expense.
Now dear readers the most unlikely thing has happened. A tax free week in the media. No Matt Nippert on charities – just for the moment I hope – no Greens on foreign trusts. No negative gearing and – thankfully – no R&D tax credits. So with nothing topical atm – we can return to actually useful and non-reactive posts. And yes I am the arbiter of this. Although the whole Roger Douglas and his #taxesaregross does warrant a chat. Need to psyche into that a bit first though.
So I am now returning to my guilt list. Things I have been asked to write about but haven't . That list includes land tax; estate duties; some GST things; raising company tax rate; minimum taxes; and accounting tax expense.
And so today picking from the random number generator that is my inclination – you get accounting tax expense.
At the Revenue when reviewing accounts one of the things that gets looked at is the actual tax paid compared to the accounting income. This percentage gives what is known as the effective tax rate or ETR. And yes there are differences in income and expense recognition between accounting and tax but for vanilla businesses – in practice – not as many as you would think.
Now it is true that a low ETR can at times be easily explained through untaxed foreign income or unrealised capital profits. But it is also true that for potential audits it can be a reasonable first step in working out if something is 'wrong'. Coz like it was how the Banks tax avoidance was found. They had ETRs of like 6% or so when the statutory rate was 33%.
So when I ran into a May EY report that said foreign multinationals operating in New Zealand had ETRs around the statutory rate – I was intrigued.
Looking at it a bit more – it was clear that it was a comparison of the accounting tax expense and the accounting income. Not the actual tax paid and accounting income. Now nothing actually wrong with that comparison but possibly also not super clear cut that all is well in tax land.
And I have been promising/threatening to do a post on the difference between these two. So with nothing actually topical – aka interesting – happening this week; now looks good.
Now the first thing to note is that the tax expense in the accounts is a function of the accounting profit. So if like Facebook NZ income is arguably booked in Ireland – then as it isn't in the revenues; it won't be in the profits and so won't be in the tax expense.
Second thing to note is that the purpose of the accounts is to show how the performance of the company in a year; what assets are owned and how they are funded. One key section of the accounts called Equity or Shareholders funds which shows how much of the company's assets belong to the shareholders.
And the accounts are primarily prepared for the shareholders so they know how much of the company's assets belong to them. Yeah banks and other peeps – such as nosey commentators – can be interested too but the accounts are still framed around analysing how the company/shareholders have made their money.
And it is in this context that the tax expense is calculated. It aims to deduct from the profit – that would otherwise increase the amount belonging to shareholders – any amount of value that will go to the consolidated fund at some stage. Worth repeating – at some stage.
First a disclaimer. When IFRS came in mid 2000s the tax accounting rules moved from really quite difficult to insanely hard and at times quite nuts. Silly is another technical term. That is they moved from an income statement to a balance sheet approach. Now because I am quite kind the rest of the post will describe the income statement approach which should give you the guts of the idea as to why they are different. Don't try passing any exams on it though.
Now the way it is calculated is to first apply the statutory rate to the accounting profit. And it is the statutory rate of the country concerned. That is why it was a dead give away with Apple – note 16 – that they weren't paying tax here even though they were a NZ incorporated company. The statutory rate they used was Australia's.
Then the next step is to look for things called 'permanent differences'. That is bits of the profit calculation that are completely outside the income tax calculation. Active foreign income from subsidiaries; capital gains and now building depreciation are but three examples. So then the tax effect of that is then deducted (or added) from the original calculation.
For Ryman – note 4 – adjusting for non-taxable income takes their tax expense from from $309 million to $3.9 million. That number then becomes the tax expense for accounting.
Interest is fully tax deductible for a company. But – if that cost is part of an asset – it is added to the cost of the asset and then depreciated for accounting. And the depreciation will cause a reduction in the profits over say – if a building – 40-50 years. So for tax interest reduces taxable profit immediately while for accounting 1/50th of it reduces accounting profits over the next 50 years.
Replacements to parts of buildings that aren't depreciable for tax can – like interest – receive an immediate tax deduction. But for accounting a new roof or hot water tank are added to the depreciable cost of the building and written off over the life of the asset.
Dodgy debts from customers work the other way. Accounting takes an expense when they are merely doubtful. But for tax they have to actually be bad before they can be a tax deduction.
These things used to be known as timing differences as it was just timing between when tax and accounting recognised the expense.
And then the difference between the actual cash tax and the tax expense becomes a deferred tax asset or liability. It is an asset where more tax has been paid than the accounting expense and a liability where less tax has been paid than the expense.
And the fact that these two numbers are different does not mean anyone is being deceptive. They just have different raisons d'etre. Now if anyone wants to know how much actual tax is paid – the best places to look are the imputation account or the cash flow statement. The actual cash tax lurks in those places.
But yeah it does look like actual tax. I mean it is called tax expense.
Your correspondent has memories of the public comment when the banking cases started to leak out. I still remember one morning making breakfasts and school lunches when on Morning Report some very important banking commentator was talking. He was saying that the cases seemed surprising coz looking at the accounts the tax expense ratio seemed to be 30%. [33% stat rate at the time]. But that 3% of the accounting profits was still a large number and so possibly worthy of IRD activity.
Dude – no one would have been going after a 3% difference.
In those cases conduit tax relief on foreign income was being claimed on which NRWT was theoretically due if that foreign income were ever paid out. So because of this the tax relief being claimed never showed up in the accounts as it was like always just timing.
Except that the wheeze was there was no actual foreign income. It was all just rebadged NZ income. And yeah that income might be paid out sometime while the bank was a going concern. So it stayed as part of the tax expense. Serindipitously giving a 30% accounting effective tax rate while the actual tax effective tax rate was 6%.
And a lot of these issues are acknowledged by EY on page 13 of under 'pitfalls'.
So yeah foreign multinationals – like their domestic counterparts – may well have accounting tax expense ratios of 28%. But whether anyone is paying their fair share though – only Inland Revenue will know.
Or more particularly let's talk about the recent Australian transfer pricing case Chevron.
In a week when Inland Revenue announced a major restructure which will involve staff now needing 'broad skill ranges'; it made me think of the type of work I used to do there – international tax.
generally 'leveraging' my networks to support those who were doing cutting edge stuff but not getting cut through doing things the 'right' way.
But otherwise what I did required a quite narrow specialised technical skill range. And that was good as it allowed me and my colleagues to focus on one particular area so we could be credible and effective. You know kinda like professional firms do?
As an aside I am not sure how this broad skill ranges thing ties in with the original business case – page 36 – which alluded to the workforce becoming more knowledge based. Coz knowledge-based work is kinda specialised not broad. But then the proposals are coming from a Commissioner who has a legal obligation to protect both the integrity of the tax system as well as the medium to long term sustainability of the department so I am sure she knows what she is doing.
Wonder what the penalties are for breaching those provisions? But I digress.
Back to me. The international tax I did though was actually quite broad compared to the work my colleagues did in transfer pricing. That was eye wateringly specialised and quite rightly so. These were the girls and boys who were on the frontline with the real multinationals like Apple, Google, Uber and the like.
And I was thinking of them recently when an appeal from an Australian transfer pricing case Chevron came out. Two wins to the Australian Commissioner and the Australian TP people – woop woo! Go them.
The guts of the case is that Chevron Australia set up a subsidiary in the US which borrowed money from third parties for – let us say – not very much and on lent it to Chevron Australia for – let us say – loads. And it was with a facility of 2.5 billion US dollars. Now you can kinda imagine the difference between not very much and loads on that was a f$cktonne of interest deductions – see why I get obsessed with interest – and therefore profit shifting from Australia to the US.
Now even though it was a subsidiary of Chevron Australia; the Australian CFC rules don't seem to apply to the US. Coz comparatively taxed country – thank god we don't have those rules anymore. And the judgment says it wasn't taxed in the US either. Didn't spell out why but I am guessing as the Australian companies are Pty ones – check the box stuff – they get grouped in the US somehow. No biggie for US but bucket loads less tax than they would otherwise pay in Australia.
And according to Chevron it was like totes legit. Coz loads is the market price for lots of really risky unsecured debt. I mean seriously dude like look up finance theory.
To which the seriously unbroad people in the Australian Tax Office said – yeah nah. Theory is like only part of it. The test is what would happen with an independent party in that situation.
Option one – the seriously risky party ponies up with guarantees from those who aren't seriously risky. You know how those millennials who buy houses and don't eat smashed avocado do when their parents guarantee their loans? It is the same with big multinationals.
Option two – banks don't lend. So just like for all the milennials who don't own houses but who do eat smashed avocado and don't have rich parents.
Well broadly. Actual wording may vary. Read the judgments.
Now these are seriously useful judgments – internationally – for the whole multinationals paying their fair share thing. Let's just hope New Zealand keeps the people who can apply them.


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2014 an year of planning!
Resilience. This was the most important word for me in 2014. This year I discovered that I was more tenacious than I thought. At the beginning, the process was just about applying for a master's degree programme in the UK, however, when you decide to study abroad other things will come out such as English language test, visa application and financial planning. The main point is how to manage that while you are still an employee in a company. Well, my advice for you is simple, focus on planning everything you might need to make things easy for you.
First, the official language in the UK is English and this means that you will have to take an English exam as a requirement to enter any course in Britain. Therefore, I suggest you prepare making use of official materials from renowned publishers such as the Cambridge University Press. The amount of time for preparing for an English exam it will depend on your previous knowledge of the language, but some courses and universities ask for higher scores. Second, the UK visa application process can take from two weeks up to three months, so be aware about the processing times for you country. In some cases you may need to travel to a different location from yours to be able to apply for a student visa. Last, in my opinion, the financial planning is the most important part in the process. The UK government requires a certain amount of money held for a specific number of days in a bank account, so do not leave it for the last moment or you might face some problems when getting your visa.
In general, I would like to say that things will be not that easy when planning for a study period abroad your country, but this type of experience will teach you more than you ever imagined. In addition, make the most of your time in this new country. Enjoy your time there and make new friends, they will probably be the best bit from this experience.
Happy New Year and thank you for reading!
I'm from Recife, a beautiful coastal city located in the Brazilian Northeastern region. I'm communicative and easy-going, also a film fanatic. Like sports, gym, and love chilling out with my friends for a drink at a pub or beach.
End of year holidays: lots of fun and findings.


A fan named Travis buys Patrick and Tony Gaud dinner. This is a short one!
Josh Denny sticks around for an aftershow before getting hunger cranky. We talk about food and where we should eat. Lots of chatter and gabbing about this and that. Not much gets done. Enjoy.
The long-awaited, super-anticipated featurette is here. In Carb Carb Chris, watch everyone's favorite Chip Chip deal with weed things, food things, and lots of surprises. There's highs and lows. You'll laugh and cry. You'll probably job. Enjoy!
The final four hours of the April 20, 2013 Marathon Show, featuring comedian Ester-Kay Steinberg, and callers like Moody and some other people I have probably forgotten. Watch it all come crashing down, the way only Overdose fans get to. Enjoy.
Patrick and Al do a short show, talking about whether or not to watch Django Unchanined, and debating what to eat for dinner. Josh calls in to tell us that he has been banned from Flapper's Comedy Club for being involved with the show.
Patrick is drugged or in a food coma. Fritz plays drums and Patrick blows on Keyboard. Cornell offers moral support until Patrick eventually gets up and stumbles to the gym.
Fans Brendan and Ben stick around for an aftershow. Theres lots of drinking and stuff, and burning of a book. Maybe.


text:
package org.optaplanner.core.impl.domain.common.accessor;

import java.lang.annotation.Annotation;
import java.lang.reflect.InvocationTargetException;
import java.lang.reflect.Method;
import java.lang.reflect.Type;

import org.optaplanner.core.impl.domain.common.ReflectionHelper;

/**
 * A {@link MemberAccessor} based on a getter and optionally a setter.
 */
public final class ReflectionBeanPropertyMemberAccessor implements MemberAccessor {

    private final Class<?> propertyType;
    private final String propertyName;
    private final Method getterMethod;
    private final Method setterMethod;

    public ReflectionBeanPropertyMemberAccessor(Method getterMethod) {
        this(getterMethod, false);
    }

    public ReflectionBeanPropertyMemberAccessor(Method getterMethod, boolean getterOnly) {
        this.getterMethod = getterMethod;
        getterMethod.setAccessible(true); // Performance hack by avoiding security checks
        Class<?> declaringClass = getterMethod.getDeclaringClass();
        if (!ReflectionHelper.isGetterMethod(getterMethod)) {
            throw new IllegalArgumentException("The getterMethod (" + getterMethod + ") is not a valid getter.");
        }
        propertyType = getterMethod.getReturnType();
        propertyName = ReflectionHelper.getGetterPropertyName(getterMethod);
        if (getterOnly) {
            setterMethod = null;
        } else {
            setterMethod = ReflectionHelper.getSetterMethod(declaringClass, getterMethod.getReturnType(), propertyName);
            if (setterMethod != null) {
                setterMethod.setAccessible(true); // Performance hack by avoiding security checks
            }
        }
    }

    @Override
    public Class<?> getDeclaringClass() {
        return getterMethod.getDeclaringClass();
    }

    @Override
    public String getName() {
        return propertyName;
    }

    @Override
    public Class<?> getType() {
        return propertyType;
    }

    @Override
    public Type getGenericType() {
        return getterMethod.getGenericReturnType();
    }

    @Override
    public Object executeGetter(Object bean) {
        try {
            return getterMethod.invoke(bean);
        } catch (IllegalAccessException e) {
            throw new IllegalStateException("Cannot call property (" + propertyName
                    + ") getterMethod (" + getterMethod + ") on bean of class (" + bean.getClass() + ").\n" +
                    MemberAccessorFactory.CLASSLOADER_NUDGE_MESSAGE, e);
        } catch (InvocationTargetException e) {
            throw new IllegalStateException("The property (" + propertyName
                    + ") getterMethod (" + getterMethod + ") on bean of class (" + bean.getClass()
                    + ") throws an exception.",
                    e.getCause());
        }
    }

    @Override
    public boolean supportSetter() {
        return setterMethod != null;
    }

    @Override
    public void executeSetter(Object bean, Object value) {
        try {
            setterMethod.invoke(bean, value);
        } catch (IllegalAccessException e) {
            throw new IllegalStateException("Cannot call property (" + propertyName
                    + ") setterMethod (" + setterMethod + ") on bean of class (" + bean.getClass()
                    + ") for value (" + value + ").", e);
        } catch (InvocationTargetException e) {
            throw new IllegalStateException("The property (" + propertyName
                    + ") setterMethod (" + setterMethod + ") on bean of class (" + bean.getClass()
                    + ") throws an exception for value (" + value + ").",
                    e.getCause());
        }
    }

    @Override
    public String getSpeedNote() {
        return "slow access with reflection";
    }

    // ************************************************************************
    // AnnotatedElement methods
    // ************************************************************************

    @Override
    public boolean isAnnotationPresent(Class<? extends Annotation> annotationClass) {
        return getterMethod.isAnnotationPresent(annotationClass);
    }

    @Override
    public <T extends Annotation> T getAnnotation(Class<T> annotationClass) {
        return getterMethod.getAnnotation(annotationClass);
    }

    @Override
    public Annotation[] getAnnotations() {
        return getterMethod.getAnnotations();
    }

    @Override
    public Annotation[] getDeclaredAnnotations() {
        return getterMethod.getDeclaredAnnotations();
    }

    @Override
    public String toString() {
        return "bean property " + propertyName + " on " + getterMethod.getDeclaringClass();
    }

}

redpajama_set_name: RedPajamaGithub


text:
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Investment in UK Films
The case for Investment in UK Films & UK Film Industry
Investment in UK Films is the archetypal High Risk, High Reward scenario and rarely recommended for the novice investor. However, with the potential for vast tax free profits and unlimited upside, the risk can be worth taking. While only 30% of UK films make a profit and return profits to the investors, the profits on that 30% far outweigh the 70% that don't return profits.
The fabled 'Kings Speech', released November 26, 2010, cost $15Mn to make and to date has returned $414,211,549 in 2015, 2,761% ROI, of which $104Mn came back to investors. Now returns like these don't come along every five minutes but there are good profits to be had each year. The High Rewards outweigh the High Risks!
2014 generated a total spend of £1.471 billion in 2014, a 35% increase on 2013 and a record figure. Approximately 50% of this would have come from private equity investment.
Simple, pick a commercially viable film. Films can be differentiated by factors as diverse as budgets, genres, experience of cast and crew, distributors and the quality and experience of the production team. Investment in UK Films risk can be mitigated by analyzing the same factors. Common sense due diligence goes a long way, but seek an expert.
Investment in UK Films – Loss Relief
Should your investment return no profits, it classes as a loss under both EIS & SEIS. You can offset that loss against income tax.
For example, should you lose your entire £10,000 investment.
Income tax relief comes to the rescue and reduces your actual loss to only £7,000 (£10,000-£3,000).
You can reduce your taxable income for the year in which you disposed of the shares by £7,000, resulting in a saving of £2,800 (40 per cent of £7,000) for a higher-rate taxpayer.
Alternatively you might choose to offset your loss against other capital gains in the normal way.
CGT & Loss Relief
For investors who realised capital gains during the 2013/14 tax year, SEIS reliefs allow you claim up to:
78% of your investment back if the startup succeeds – and you pay no CGT when you sell your shares;
100.5% of your investment back if the startup fails – allowing you to invest in startups with the potential of full downside protection.
If you realised capital gains during the 2014/15 tax year, SEIS and related reliefs allow you claim up to:
86.5% of your investment back if the startup fails – significantly reducing any losses you incur when investing in startups
No ones wants an investment to fail, but it's nice to have some of the bitterness removed by loss relief.
Invest under UK Government/HMRC Approved Tax Relief schemes (EIS & SEIS)
All of Itasca's films qualify for the SEIS/EIS combination of Tax Relief Schemes. We gain the HMRC Advanced Assurance Approval Certificate for SIES/EIS status, prior to asking for asking any investment.
Investors should always seek qualified and FCA approved investment advice and Itasca can only accept investments through qualified IFAs, Accountants or other investment agents. This ensures all the restrictions and rules are applied to ensure your investment is fully qualified for the SEIS/EIS tax relief over the full three year term of the investment.
What are EIS & SEIS
The Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) are government initiatives offering some of the most attractive tax breaks available in the UK.
To access them, an investor must invest in the shares of a small, unlisted company. Small means 250 employees or less, and maximum gross assets of £15 million (before the investment). Unlisted means that the company is not quoted on a major stock market.
Obviously, investing in small companies is generally riskier than buying shares in giant Blue Chip Companies. And the fact that the companies are not listed on the stock market means that there's no easy way to sell your shares.
But small companies can grow very quickly because they are coming from a low base. With a small company, you're more likely to lose your money, but you're also more likely to make double, treble, or an even bigger multiple of the amount you invested.
Cellar Rats TV Series
Itasca Films – The full service Film/TV production company.
Itasca Films Sponsor Film Festival.
Callum Wright 1 . 2 . 3.
Thomas Bromley – All the Things We Need
In Pre Production
TV In Development
Upcoming Releases for 2012
+44 (0) 20 7494 0888 | info@itascafilms.com | Soho, London W1
Site by Itasca Creative Ltd © 2013

redpajama_set_name: RedPajamaCommonCrawl


text:
namespace ipcz {

// Represents a span of memory located within the shared memory regions owned by
// a NodeLinkMemory, via BufferPool. This is essentially a FragmentDescriptor
// plus the actual mapped address of the given buffer and offset.
struct Fragment {
  constexpr Fragment() = default;

  // Constructs a new Fragment over `descriptor`, mapped to `address`. If
  // `address` is null, the Fragment is considered "pending" -- it has a
  // potentially valid descriptor, but could not be resolved to a mapped address
  // yet (e.g. because the relevant BufferPool doesn't have the identified
  // buffer mapped yet.)
  Fragment(const FragmentDescriptor& descriptor, void* address);
  Fragment(const Fragment&);
  Fragment& operator=(const Fragment&);

  // A null fragment is a fragment with a null descriptor, meaning it does not
  // reference a valid buffer ID.
  bool is_null() const { return descriptor_.is_null(); }

  // An addressable fragment is a fragment with a non-null mapped address (which
  // also implies a non-null descriptor.)
  bool is_addressable() const { return address_ != nullptr; }

  // A pending fragment is one with a non-null descriptor but a null mapped
  // address. Pending fragments may be resolved later, but are not themselves
  // addressable.
  bool is_pending() const { return !is_null() && !is_addressable(); }

  BufferId buffer_id() const { return descriptor_.buffer_id(); }
  uint32_t offset() const { return descriptor_.offset(); }
  uint32_t size() const { return descriptor_.size(); }
  const FragmentDescriptor& descriptor() const { return descriptor_; }

  // Returns the mapped base address for this fragment. Null unless
  // `is_addressable()` is true.
  void* address() const { return address_; }

  // Returns the span of mapped bytes corresponding to this fragment. Invalid
  // to call unless `is_addressable()` is true.
  absl::Span<const uint8_t> bytes() const {
    ABSL_ASSERT(is_addressable());
    return {static_cast<const uint8_t*>(address_), descriptor_.size()};
  }

  // Returns the span of mapped (mutable) bytes corresponding to this fragment.
  // Invalid to call unless `is_addressable()` is true.
  absl::Span<uint8_t> mutable_bytes() const {
    ABSL_ASSERT(is_addressable());
    return {static_cast<uint8_t*>(address_), descriptor_.size()};
  }

 private:
  FragmentDescriptor descriptor_;

  // The actual mapped address corresponding to `descriptor_`.
  void* address_ = nullptr;
};

}  // namespace ipcz

#endif  // IPCZ_SRC_IPCZ_FRAGMENT_H_


Remember last November when a Florida teen committed suicide in front of a live web audience?
ROSEVILLE – Dispatcher Kurt Anderson has asked how he could help, for the past 18 years.
Last week, the call for help came all the way from a lady in Merced, who was in a chat room and learned that a girl from Roseville was attempting suicide after taking some pills.
With no name or address of the girl, the woman was able to give a general GPS location of a house in Roseville. With that, Anderson sent police and paramedics to one house, but it wasn't the right one.
Anderson called for help from the city's IT specialist after getting the IP address of the girl's computer.
"It's rare that we'll get a call to track someone down like that," communications manager Dave Applebaum said. He found the right house and Anderson then called and reached the mother.
The woman's daughter had been on the computer, but was bed asleep. Her parents were able to wake her up and paramedics arrived to help.
From beginning to the happy ending, 90 minutes had passed. Thanks to the Merced woman, and the Roseville crew, the girl is alive and well.
"I don't think it would've been a very positive outcome. I'm glad we did what we did and we were able to find her," Anderson said.
The news needs to show more positive stories like this! The world is so depressing right now; we need to hear happy things.
previous post: Brooke Hogan Is Dating A Little Man. Or Is She Just Huge?
50 queries in 0.848 seconds.


text:
technology space earth-spinning-faster-than-ever-before
The Earth is Spinning Faster Than Ever Before
According to scientists employing atomic clocks, the Earth's rotation was 1.59 milliseconds under 24 hours recently. Apparently June 29, 2022 was the Earth's shortest day since its rotational history began to be recorded. Up until the last two years, the Earth has been spinning more slowly and taking longer to complete a full day.
In the last few years, the Earth has increased its rotational spin:
⏰ If it feels like there is never enough time in the day, there may be a reason.
Earth experienced its shortest day since records began last month https://t.co/g2eLh0DFaH
— The Telegraph (@Telegraph) July 31, 2022
One explanation of the spinning anomoly is the Chandler wobble:
"One team of researchers thinks that the shortening of days could be related to a small irregular movement in the Earth's geographical poles and its axis of rotation that shifts them by a minuscule amount across its surface called the 'Chandler wobble.'
'The normal amplitude of the Chandler wobble is about three to four meters at Earth's surface, but from 2017 to 2020 it disappeared.' HSE University associate professor Leonid Zotov told Time and Date."
It is unlikely that a negative leap second will be required to keep civil time measured by atomic clocks in sync with solar time according to Leonid Zotov:
"I think there's a 70 percent chance we're at the minimum and we won't need a negative leap second."


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Home / News / NEW Santa Cruz MEGATOWER!
It's the bike that Santa Cruz fans have been asking for since the release of the Nomad 4 ("Cool, but where's the 29" version?"); Riders who recognize the benefits of the bigger wheels on their local trails, as well as racers who need something that'll cover ground and smooth out the madness of race courses the world over.
Conversely, the Megatower could be said to be derived from the mighty V10. The lower link-driven VPP suspension that originated from the downhill machine has been migrating through our trail bike range starting with the Nomad and followed by the Bronson last year.
world over wanting to conquer their hometown trails.
Lower link flip chip for geo adjustment (-/+ 3.5mm BB height) - preserves BB height for "over-forkers" and allows even the most sensitive riders the ability to fine-tune their ride.
We will have a Demo bike arriving any day now, call the store for more details.


text:
Wall Street is an eight-block-long street running roughly northwest to southeast from Broadway to South Street, at the East River, in the Financial District of Lower Manhattan in New York City. Over time, the term has become a metonym for the financial markets of the United States as a whole, the American financial services industry (even if financial firms are not physically located there), or New York–based financial interests.
(source: en.wikipedia.org)
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Chicago is a city where its passions run deep — for baseball, the blues, architecture and comfort food like deep dish pizza.
Summer is an ideal time to visit the Windy City, whose nickname came from its politicians rather than its climate — although on a hot day a breeze coming off Lake Michigan will be appreciated.
While some of the city's biggest sights are clustered around The Loop area, be sure to get out and explore some of Chicago's other neighborhoods. Each one has a distinct feel and are home to some of the city's best ethnic eats, whether you're looking to sample Chinese, Greek or Korean food.
Have your Ferris Bueller moment (the movie marks its 30th anniversary this year) at the Art Institute of Chicago (admission $25, $19 for seniors, students and teens 14-17, FREE under age 14; 111 S. Michigan Ave., 312-443-3600, artic.edu), which is famous for its collection of Impressionist and modern art. Then stroll through adjacent Millennium Park (201 E. Randolph St., 312-742-1168, millenniumpark.org) to take in the views of Lake Michigan, find free events at the Frank Gehry-designed Jay Pritzker Pavilion and let kids loose at the new Maggie Daley Park, home to a climbing wall.
Hop on board Chicago's First Lady to enjoy the 90-minute Chicago Architecture Foundation River Cruise (tickets $44-$46, $25 children 3 and under, advance ticket purchase recommended; 112 E. Wacker Drive, 847-358-1330, cruisechicago.com) and take in the city's iconic skyscrapers.
Head to Hyde Park to spend hours at the Museum of Science and Industry (admission $18, $11 ages 3-11; 5700 S. Lake Shore Drive, 773-684-1414, msichicago.org), home to a "working" coal mine and U-505 submarine.
Explore one of Chicago's trendy neighborhoods, such as West Loop or Wicker Park/Bucktown, where you can fuel up at cafes and browse independent boutiques such as the T-Shirt Deli (1739 N. Damen Ave., 773-276-6266, tshirtdeli.com).
At night, catch some live music at Chicago Blues Bar (cover varies; 2519 N. Halsted St., 773-528-1012, chicagobluesbar.com) or a comedy show at the famed Second City (tickets vary; 1616 N. Wells St., 312-337-3992, secondcity.com).
Chicago is famous for its deep dish pizza, steak and Chicago style hot dog, which is topped with celery salt. Do not ask for ketchup, which will mark you as a New Yorker.
Satisfy a steak craving at the old school, wood-paneled Gene and Georgetti (500 N. Franklin St., 312-527-3718, geneandgeorgetti.com), located underneath the El tracks. The huge slabs of filet mignon, lamb and bone-in porterhouse come with heaping platters of fried potatoes.
For deep dish pizza, try local favorite Lou Malnati's (1120 N. State St., 312-725-7777, loumalnatis.com) or Pequod's Pizza (2207 N. Clybourn Ave., 773-327-1512, pequodspizza.com), which has a crispy cheese crust.
Follow the buzz to the hottest restaurant in town, the Chinese-themed Duck Duck Goat (857 W. Fulton Market, 312-902-3825, duckduckgoatchicago.com), helmed by James Beard award-winning chef Stephanie Izard (of another Chicago hot spot, Girl & the Goat).
Indulge your sweet tooth with a lemon pistachio donut at Stan's Donuts (1560 N. Damen Ave., 773-360-7386, stansdonutschicago.com) or a buttermilk frozen yogurt at Jeni's Splendid Ice Creams (1505 N. Milwaukee Ave., 872-802-4668, jenis.com).
The historic Chicago Athletic Association (12 S. Michigan Ave., 312-940-3552, chicagoathletichotel.com), a former private athletic club built in 1890, opened last year after a two-year restoration. Many of its original features are intact, such as the intricate woodwork, while old fencing room flooring was repurposed to line the elevators' walls. The bedrooms carry the gym motif as well, thanks to table legs wrapped in tennis racket grips and gymnast's sawhorses placed at the foot of the bed. There's a Shake Shack in the lobby if you're needing a fix, and don't miss the rooftop bar and restaurant Cindy's, which overlooks Millennium Park.


text:
Q: How to implement confirmation dialog for switchpreference in Android? I have switchpreference, when user change value I should show confirmation dialog and change value only if user click positive button, if user clicks negative value should not be changed.

A: Set OnPreferenceChangeListener of your preference and return false to suppress modification. Show a dialog and manually change your preference value from there.
val myPreference = preferenceScreen.findPreference<SwitchPreference>("my_pref_key")!!
myPreference.setOnPreferenceChangeListener { _, _ ->
        MaterialAlertDialogBuilder(context)/* ... */.setPositiveButton("Yes") { _, _ ->
                myPreference.isChecked = !myPreference.isChecked
        }.show()
        false // skip the default behavior
}

A: I think you can use alert dialog for confirmation with positive and negative buttons.
change value in positive button and leave code (do nothing) in negative button
  new AlertDialog.Builder(this).
                                        setTitle("title").setIcon(R.drawable.ic_launcher)
                                        .setMessage(getResources().getString(R.string.message))
                                        .setPositiveButton("Yes", new DialogInterface.OnClickListener()
                                        {
                                            public void onClick(DialogInterface dialog, int which) {

//change value here
                                            }
                                        }) .setNegativeButton("No", new DialogInterface.OnClickListener()
                                {
                                    public void onClick(DialogInterface dialog, int which) {
                                        // do nothing
                                    }
                                }).show();

redpajama_set_name: RedPajamaStackExchange


text:
using WebKit::WebFrame;
using WebKit::WebRect;
using WebKit::WebScreenInfo;
using WebKit::WebString;
using WebKit::WebURLRequest;
using WebKit::WebView;

PrepareFrameAndViewForPrint::PrepareFrameAndViewForPrint(
    const ViewMsg_Print_Params& print_params,
    WebFrame* frame,
    WebView* web_view)
        : frame_(frame), web_view_(web_view), expected_pages_count_(0) {
  print_canvas_size_.set_width(
      printing::ConvertUnit(print_params.printable_size.width(),
                            static_cast<int>(print_params.dpi),
                            print_params.desired_dpi));

  print_canvas_size_.set_height(
      printing::ConvertUnit(print_params.printable_size.height(),
                            static_cast<int>(print_params.dpi),
                            print_params.desired_dpi));

  // Layout page according to printer page size. Since WebKit shrinks the
  // size of the page automatically (from 125% to 200%) we trick it to
  // think the page is 125% larger so the size of the page is correct for
  // minimum (default) scaling.
  // This is important for sites that try to fill the page.
  gfx::Size print_layout_size(print_canvas_size_);
  print_layout_size.set_height(static_cast<int>(
      static_cast<double>(print_layout_size.height()) * 1.25));

  prev_view_size_ = web_view->size();

  web_view->resize(print_layout_size);

  expected_pages_count_ = frame->printBegin(print_canvas_size_);
}

PrepareFrameAndViewForPrint::~PrepareFrameAndViewForPrint() {
  frame_->printEnd();
  web_view_->resize(prev_view_size_);
}

PrintWebViewHelper::PrintWebViewHelper(RenderView* render_view)
    : render_view_(render_view),
      print_web_view_(NULL),
      user_cancelled_scripted_print_count_(0) {}

PrintWebViewHelper::~PrintWebViewHelper() {}

void PrintWebViewHelper::DidFinishPrinting(bool success) {
  if (!success) {
    WebView* web_view = print_web_view_;
    if (!web_view)
      web_view = render_view_->webview();

    // TODO: Create an async alert (http://crbug.com/14918).
    render_view_->runModalAlertDialog(
        web_view->mainFrame(),
        WideToUTF16Hack(
            l10n_util::GetString(IDS_PRINT_SPOOL_FAILED_ERROR_TEXT)));
  }

  if (print_web_view_) {
    print_web_view_->close();
    print_web_view_ = NULL;
    print_pages_params_.reset();
  }
}

bool PrintWebViewHelper::CopyAndPrint(const ViewMsg_PrintPages_Params& params,
                                      WebFrame* web_frame) {
  // Create a new WebView with the same settings as the current display one.
  // Except that we disable javascript (don't want any active content running
  // on the page).
  WebPreferences prefs = render_view_->webkit_preferences();
  prefs.javascript_enabled = false;
  prefs.java_enabled = false;

  print_web_view_ = WebView::create(this);
  prefs.Apply(print_web_view_);
  print_web_view_->initializeMainFrame(NULL);

  print_pages_params_.reset(new ViewMsg_PrintPages_Params(params));
  print_pages_params_->pages.clear();  // Print all pages of selection.

  std::string html = web_frame->selectionAsMarkup().utf8();
  std::string url_str = "data:text/html;charset=utf-8,";
  url_str.append(html);
  GURL url(url_str);

  // When loading is done this will call DidStopLoading that will do the
  // actual printing.
  print_web_view_->mainFrame()->loadRequest(WebURLRequest(url));

  return true;
}

void PrintWebViewHelper::PrintPageAsJPEG(
    const ViewMsg_PrintPage_Params& params,
    WebFrame* frame,
    float zoom_factor,
    std::vector<unsigned char>* image_data) {
  PrepareFrameAndViewForPrint prep_frame_view(params.params,
                                              frame,
                                              frame->view());
  const gfx::Size& canvas_size(prep_frame_view.GetPrintCanvasSize());

  // Since WebKit extends the page width depending on the magical shrink
  // factor we make sure the canvas covers the worst case scenario
  // (x2.0 currently).  PrintContext will then set the correct clipping region.
  int size_x = static_cast<int>(canvas_size.width() * params.params.max_shrink);
  int size_y = static_cast<int>(canvas_size.height() *
      params.params.max_shrink);

  // Access the bitmap from the canvas device.
  skia::PlatformCanvas canvas(size_x, size_y, true);
  frame->printPage(params.page_number, webkit_glue::ToWebCanvas(&canvas));
  const SkBitmap& bitmap = canvas.getDevice()->accessBitmap(false);

  // Encode the SkBitmap to jpeg.
  SkAutoLockPixels image_lock(bitmap);
  bool encoded = gfx::JPEGCodec::Encode(
      reinterpret_cast<unsigned char*>(bitmap.getAddr32(0, 0)),
      gfx::JPEGCodec::FORMAT_BGRA,
      static_cast<int>(bitmap.width() * zoom_factor),
      static_cast<int>(bitmap.height() * zoom_factor),
      static_cast<int>(bitmap.rowBytes()),
      90,
      image_data);
  DCHECK(encoded);
}

bool PrintWebViewHelper::Send(IPC::Message* msg) {
  return render_view_->Send(msg);
}

int32 PrintWebViewHelper::routing_id() {
  return render_view_->routing_id();
}

void PrintWebViewHelper::didStopLoading() {
  DCHECK(print_pages_params_.get() != NULL);
  PrintPages(*print_pages_params_.get(), print_web_view_->mainFrame());
}


Category Archive for "Lower School"
Lower School students participated in the Science Fair! Each student was responsible for coming up with a science experiment, creating a hypothesis and conducting experiments to determine the conclusion. They all did a wonderful job!
Grade 5 students participated in "Walk Through the American Revolution" this week. In which they became experts in a specific subject of the Revolution to answer questions and earn points for their teams while dressed in time period costumes. They also enjoyed a special lunch hosted by the grade 5 parents!
Science Day is a fun filled day where students are able to participate in multiple science experiments! The experiments are taught by different teachers as the students move from classroom to classroom. Science Day is definitely a favorite here at Country Day!
Grade 2 enjoying their India Experience!
Grade 2 enjoying learning about India! Playing Cricket in the park, learning a traditional dance and eating authentic foods during their India Experience!
Grade 4 students helped contribute to a record-breaking success! The Grand Total was 1,225 pairs of shoes donated to Soles4Souls – an RHCDS record!
Grade 4 experiencing what it is like being an entrepreneur in a free-market economy at Barter Day!
Students enjoyed a full day of activities! A pumpkin carving contest, dance and costume parade for all to enjoy!


text:
Тарпонообразные, или элопсообразные  — отряд лучепёрых костных рыб. Древняя группа рыб, известная с юрского периода в Европе, Азии и Африке. Распространены в тропических и субтропических водах Атлантического, Индийского и Тихого океанов. Морские рыбы, иногда заходят в опресненные и пресные воды. Довольно крупные рыбы, атлантический тарпон (Megalops atlanticus) достигает 2,5 м в длину и массы 161 кг, самый мелкий вид — Elops smithi из Западной Атлантики — вырастает до 44 см. Некоторые виды представляют интерес для коммерческого промысла.

Описание
Стройное и сжатое с боков сельдевидное тело вплоть до затылка покрыто округлой циклоидной чешуёй. Жаберные отверстия широкие. Голова голая. Рот большой, конечный или полуверхний, верхняя челюсть доходит до вертикали середины глаза или же заметно заходит за вертикаль заднего края глаза. Глаза большие, с жировым веком. Хорошо развита срединная гулярная (горловая) пластина, имеются мезокоракоид и постклейтрумы. Жаберные перепонки разобщены, межжаберный промежуток отсутствует. Лучей жаберной перепонки 23—35. Брюшные плавники расположены на брюхе. Хвостовой плавник глубоко раздвоен.

Личинки тарпонообразных, как и у угреобразных, называются лептоцефалами. Максимальная длина 5 см. Хвостовой плавник у личинок, как и у взрослых рыб, вильчатый, число миомеров 53—86.

Классификация
В отряде 2 современных семейства с 9 видами:
 Семейство
 Род

 Семейство
 Род

 Род   — поздний юрский период Германии.

Примечания

Литература
 .

Отряды лучепёрых рыб

redpajama_set_name: RedPajamaWikipedia


text:
The Successful Retirement Plan Advisor: Separating Fear From Risk
Retirement Planning > Retirement Investing
by Liz Davidson
Commentary June 10, 2013 at 11:50 AM Share & Print
Lately in my blog posts, I've been writing about the qualities of successful advisors who've led their firms to become nationally recognized industry leaders. A common theme sounds through all of their stories: each possesses a willingness to act on early gut-feelings—they are less fearful of failure and more driven by opportunity to create viable businesses that bring their visions full circle.
I was recently connected to Barbara Delaney (left), principal of StoneStreet Equity LLC, one of these risk takers who has been in the financial services industry for more than 30 years. While she's seen a lot of transformation over the years, she has also successfully identified several opportunities along the way to develop new businesses from early insights.
She's launched two firms whose core services were to provide plan sponsors with 401(k) plan consultative services—a need she first identified in the late 1980s as DB plans began to disappear while 401(k) plans were being developed. What started as presentations to plan committees around plan design and fiduciary liability became one of the largest and most respected independent retirement advisory firms in the nation. Today, her firm is advising on over $3 billion in assets from 95 total clients. She was named by Plan Sponsor Magazine as Advisor Team of the year for 2008 and in 2011 was inducted into Plan Sponsor Hall of Fame. She's also been named one of the most influential advisors from 2007 to 2009, and is currently a member of the NAPA Government Affairs Committee.
What separates Barbara and others like her? It's a fearless "can do" attitude. The majority of us foster some of these qualities, but aren't willing to take on quite as much risk. According to countless psychological studies, human nature makes us highly risk-averse. Psychologist and Nobel Prize winner Daniel Kanheman finds that we are twice as sensitive to potential losses as we are to potential successes, and a 2012 Babson study found that only 12.3% of the American population is considered "entrepreneurial"—those willing to take on significant risks for the chance of better return.s How do we do this? For one, we find opportunity in change.
When Barbara was told she'd need to uproot her family and move to Albany, N.Y. in order to keep her position with E. F. Hutton Group in 1987, she quit without hesitation. She wasn't afraid about not having a job lined up (despite the fact that she had a newborn at home) because she knew she had enough experience and knowledge to do something on her own. Where she took her talents, however, was not anticipated by many of her peers.
She partnered with Don Tribus who ran a health and welfare benefits consulting company called The Tribus Companies in the mid 1980s. The company owned an actuarial firm at the time, but Barbara took a leap of faith and knew she could help him make it profitable by adding money management to the practice. She brought a new approach to the company and with their combined experience, they developed a way to help plan sponsors who were unfamiliar with 401(k) plans–which had just started growing in popularity—better understand how to design and manage their plans. Those firms were desperate for that help since most other firms were still focusing on DB plans rather than 401(k) plan consulting.
In 1999, the health and welfare practice of The Tribus Companies was sold. Barbara wanted to continue to run her business independently and launched FFOA, which merged and acquired other firms, and then in 2008, became StoneStreet Equity. As a result of her early insights and the courage to go out on a limb before others did, she built a highly successful business and brand for herself, crediting her success to visionaries like LPL Financial and Bill Chetney who believed in developing best practices in the plan industry. More important, she believed in her own vision.
We've all heard stories like Barbara's where a combination of passion, commitment and will turned into major business wins, usually of celebrities or genius businessmen and women who took risks from job losses that catapulted them into successes beyond measure. Take the current mayor of New York, Michael Bloomberg. Bloomberg was a partner at Salomon Brothers, an investment bank that was bought out by a company which is now part of Citigroup, in 1998. When he was let go he took his hefty severance check and used it to start his own financial services company. Today, he's the 18th richest person in the U.S.
What we can learn from their moves is to take chances in change. When negative changes arise, identify where there is opportunity to make a vertical move at first. You've got to know the market extremely well in order to spot these opportunities—always be listening to clients, partners and other professionals so that you can identify where to seek them out. If you're doing this well, you will find you're seeing things in entirely different niches or even industries than the one you've been in.
Next, tie the services you offer to larger trends in your clients' concerns.
Barbara has told me that "sometimes you've got to just do what's right and figure out how to get paid later." She lives by a virtue to never hold back when she sees a need for something that she can help people with, or can partner with others to offer so that she's ahead of the curve in providing a wider array of services that differentiate her firm.
This kind of approach to growing our businesses is critical to success. It is both highly reactive, and highly proactive. It's reactive in the sense that we're taking what we hear from our existing clients and working toward a solution for their needs. It's proactive because we're identifying trends in what those clients are telling us and developing new strategic partnerships, products and services that separate our businesses from others in the market.
For example, if a client company of yours is going through retirement plan changes and is concerned that participation may suffer, think about how you can educate participants about how to manage the change and make the best decisions for their individual circumstances. This is a better approach than hosting 'one size fits all' workshops, because these simply don't resonate with employees who are in their early 30s and employees nearing retirement in the same way. Then, once you've had a success with one client, you can proactively scale your services across all of your clients and continue to innovate =on existing products and develop new products based on their feedback and market demand.
When you're able to identify your clients' needs both proactively and reactively, you're able to see things from a wider scope than just in how you work with them. If you tie your work with them to bigger issues that they are concerned with, you can establish yourself as the whole package solution to their needs—something growing increasingly important among plan sponsors as they continue to face a host of concerns around ERISA requirements and plan changes.
It's true we may not all be built for the level of risk taking required to do what Barbara has done, but we all can revolutionize our businesses if we're able to understand how to overcome unnecessary risk aversion that holds us back from success.
Read more profiles of Successful Retirement Plan Advisors by Liz Davidson of Financial Finesse.


text:
IMUNON Receives $1.6 Million from Sale of its New Jersey Net Operating Losses
12 janv. 2023 08h30 HE | Source: Imunon, Inc.
Non-dilutive funding strengthens balance sheet and extends current operating runway into 2025The sale of an additional $1.8 million of unused New Jersey NOLs expected in 2023 LAWRENCEVILLE, NJ,...
IMUNON Reports Inducement Grants under NASDQ Listing Rule 5646(c)(4)
14 déc. 2022 08h30 HE | Source: Imunon, Inc.
LAWRENCEVILLE, N.J., Dec. 14, 2022 (GLOBE NEWSWIRE) -- IMUNON, Inc. (NASDAQ: IMNN), a clinical-stage drug development company focused on DNA-based immunotherapy and next-generation vaccines, today...
Imunon Appoints James E. Dentzer to its Board of Directors
03 oct. 2022 17h00 HE | Source: Imunon, Inc.
CEO of Curis brings extensive biopharmaceutical financial experience to the Board LAWRENCEVILLE, N.J., Oct. 03, 2022 (GLOBE NEWSWIRE) -- Imunon, Inc. (Nasdaq: IMNN), a clinical-stage drug...
Imunon Reports Partial Results from Ongoing Non-human Primate Study
Supports PLACCINE Platform as a Viable Alternative to mRNA Vaccines LAWRENCEVILLE, N.J., Oct. 03, 2022 (GLOBE NEWSWIRE) -- Imunon, Inc. (NASDAQ: IMNN), a clinical-stage drug development company,...
29 sept. 2022 17h00 HE | Source: Imunon, Inc.
LAWRENCEVILLE, N.J., Sept. 29, 2022 (GLOBE NEWSWIRE) -- Imunon, Inc. (NASDAQ: IMNN), a clinical-stage drug development company focused on DNA-based immunotherapy and next-generation vaccines, today...
Celsion Corporation Presentation Time at the H.C. Wainwright 24th Annual Global Investment Conference Changed to 4:30 p.m. ET on September 13
12 sept. 2022 18h30 HE | Source: Celsion Corporation
LAWRENCEVILLE, N.J., Sept. 12, 2022 (GLOBE NEWSWIRE) -- Celsion Corporation (NASDAQ: CLSN), a clinical-stage drug development company, announces that Dr. Corinne Le Goff, President and Chief...
Celsion Corporation to Present at the H.C. Wainwright 24th Annual Global Investment Conference
LAWRENCEVILLE, N.J., Sept. 07, 2022 (GLOBE NEWSWIRE) -- Celsion Corporation (NASDAQ: CLSN), a clinical-stage drug development company today announced that Dr. Corinne Le Goff, President and Chief...
Corbus Pharmaceuticals Announces Presentations at the New York Academy of Sciences Webinar on Targeting the Endocannabinoid System to Treat Human Diseases
20 janv. 2021 08h05 HE | Source: Corbus Pharmaceuticals Holdings, Inc.
Presentations about compounds in Corbus' pipeline will highlight mechanistic studies of lenabasum, a CB2 agonist, and preclinical data from CB2 agonist oncology program and CB1 inverse agonist...


Use of photos, image rights – The participants are herewith informed that photos, videos and audio recording of the attendees are being created at the event. This material will be published on the internet, official social media pages, professional journals and/or other publications during and after the conference. By participating at this conference and accepting these Terms & Conditions you agree with the publishing of the photos, videos and audio recording made during the conference.


Should curly hair be cut in layers or no?
Almost always yes. Otherwise you get triangle head....not pretty.
For my 3a/3b hair, layers are a must! However, I would recommend not letting your stylist thin your hair out.
it definitely was the way to go for me since I have multiple textures & very thick hair. A great stylist should be able to go over options for the best cut for your hair!
Yes! Layers will bring more curl definition and will prevent triangle head. Good luck!
My layers must be long, almost to a bob. A hair stylist once tried to straighten my hair. She tried to straighten it for an hour and she said she would never try again. Within an hour it was curling again. I can't get my hair cut right. If its cut right I need no products. I live with low humidity in Northern Michigan. I am desperate for how to coach a stylist. I am almost ready to chop it all off. Help me please!


text:
Pharmaceutical Products & Market›
Average number of ANDAs received per month in U.S. 2009-2017
Average number of abbreviated new drug applications (ANDAs) received per month in the U.S. from 2009 to 2017
by Matej Mikulic, last edited Jun 11, 2018
This statistic depicts the average number of abbreviated new drug applications (ANDAs) received per month in the U.S. from 2009 to 2017. In 2017, around 108.8 ANDAs were received per month compared to 71.6 ANDAs per month in the year 2009.
Average number of ANDAs received per month
Leading pharmaceutical companies in Norway 2017, by turnover
Value of pharmaceutical sales in Norway 2000-2017
Pharmaceutical preparations: manufacturing turnover in Norway 2007-2015
Leading pharmaceutical companies in Norway 2017, by market share
Statistics on "Pharmaceutical industry in Norway "
Production and trade
Pharmaceutical turnover
R&D, patents and new products
Value of pharmaceutical sales in Norway from 2000 to 2017 (in milllion NOK) Value of pharmaceutical sales in Norway 2000-2017
Leading pharmaceutical companies in Norway in 2017, by turnover (in million NOK) Leading pharmaceutical companies in Norway 2017, by turnover
Leading pharmaceutical companies in Norway in 2017, by market share Leading pharmaceutical companies in Norway 2017, by market share
Producer price index (PPI) of chemical and pharmaceutical products in Norway from 2008 to 2018producer price index of chemical and pharmaceutical products in Norway 2008-2018
Public expenditure on blue prescriptions in Norway from 2013 to 2017 (in billion NOK) Public expenditure on blue prescriptions in Norway 2013-2017
Number of pharmaceuticals available in Norway from 2013 to 2017 Number of pharmaceuticals available in Norway 2013-2017
Leading nonprescription pharmaceutical companies in Norway in 2017, by market share Leading nonprescription pharmaceutical companies in Norway 2017, by market share
Turnover of pharmaceutical preparation manufacturers in Norway from 2007 to 2015 (in million NOK)Pharmaceutical preparations: manufacturing turnover in Norway 2007-2015
Number of establishments in the manufacture of pharmaceutical preparations industry in Norway from 2007 to 2017Number of pharmaceutical preparation establishments in Norway 2007-2017
Number of employees in the manufacture of pharmaceutical preparations industry in Norway from 2007 to 2017Number of employees in pharmaceutical industry in Norway 2007-2017
Import and export value of basic pharmaceutical products and pharmaceutical preparations in Norway in 2018 (in million NOK)Import and export value of basic pharmaceuticals in Norway 2018
Import value of basic pharmaceutical products and pharmaceutical preparations into Norway from 2008 to 2018 (in million NOK)Import value of basic pharmaceuticals and preparations into Norway 2008-2018
Export value of basic pharmaceutical products and pharmaceutical preparations from Norway from 2008 to 2018 (in million NOK)Export value of basic pharmaceuticals and preparations from Norway 2008-2018
Turnover share of prescription pharmaceuticals in Norway in 2017, by prescription type (in million NOK) Turnover share of prescription drugs in Norway 2017, by prescription type
Turnover of pharmaceuticals in Norway in 2017, by prescription type (in million NOK) Turnover of pharmaceuticals in Norway 2017, by prescription type
Turnover share of generic pharmaceuticals in Norway from 2013 to 2017 Turnover share of generic pharmaceuticals in Norway 2013-2017
Turnover of pharmaceuticals in Norway in 2017, by type of drug (in million NOK)Turnover of pharmaceuticals in Norway 2017, by type of drug
Turnover of pharmaceuticals in Norway in 2017, by ATC main groups (in million NOK) Turnover of pharmaceuticals in Norway 2017, by ATC main groups
Turnover of nonprescription drugs in Norway from 2013 to 2017 (in million NOK) Turnover of nonprescription drugs in Norway 2013-2017
Number of patents in the biotechnology sector in Norway from 2011 to 2016Number of biotechnology patents in Norway 2011-2016
Number of applications for clinical trials in Norway from 2013 to 2017 Number of applications for clinical trials in Norway 2013-2017
Number of applications for clinical trials in Norway from 2013 to 2017, by type of actor Number of applications for clinical trials in Norway 2013-2017, by type of actor
Volume share of pharmaceutical sales Norway in 2016, by introduction date Volume share of pharmaceutical sales in Norway 2016, by introduction date
Number of new cancer pharmaceuticals approved by the European Medicines Agency (EMA) in Norway from 2014 to 2017 Number of new cancer pharmaceuticals approved by EMA in Norway 2014-2017
Number of new and expired active substances in Norway from 2013 to 2017 Number of new and expired active substances in Norway 2013-2017
Number of approved ANDAs in U.S. 2009-2017
Average number of approved ANDAs per month in U.S. 2009-2017
Number of ANDA approvals in U.S. 2015-2017, by type
Number of ANDAs received in U.S. 2009-2017
U.S. spending on specialty medicine by type 2012-2016
U.S. spending growth on new brand specialty medicine by type 2014-2015
U.S. spending on multiple sclerosis medicine by type 2010-2014
U.S. spending on biosimilars by type 2014
Top specialty drug pharmacies in the U.S. by revenue 2018
Share of drug dispensing costs in select public drug plans Canada 2011-2017
Volume of China's drug market 2007-2015
Drug dispensing cost share by drug type in public drug plans Canada 2014/15-2015/16
Global medicine spending by region and type 2014
Market size of branded biopharmaceuticals in China 2013-2022
Value of expiring patents in U.S. 2016-2019
Number of Indian ANDA approvals by the U.S. FDA 2017-2019
Public drug program spending in Canada by top drug classes 2017
Industry turnover for leading pharmaceuticals German 2017
Market size of biopharmaceuticals in China 2013-2022
Global Pharmaceutical Industry
Prescribed Drug Spending in Canada, 2018
Recent Trends in Hospital Drug Spending and Manufacturer Shortages (2019)
CDER 2018 New Drug Therapy Approvals
Drug Use Among Seniors in Canada, 2016
CDER New Drugs Program: 2018 Update
Meds Entry Watch 2017
Compass Rx - Annual Public Drug Plan Expenditure Report 2012/13
Showdown over drug pricing
Patented Medicine Prices Review Board - Annual Report 2017
CDER New Drug Review: 2016 Update
Value of pharmaceutical sales in Norway from 2000 to 2017 (in milllion NOK)
Leading pharmaceutical companies in Norway in 2017, by turnover (in million NOK)
Leading pharmaceutical companies in Norway in 2017, by market share
Producer price index (PPI) of chemical and pharmaceutical products in Norway from 2008 to 2018
Public expenditure on blue prescriptions in Norway from 2013 to 2017 (in billion NOK)
Number of pharmaceuticals available in Norway from 2013 to 2017
Leading nonprescription pharmaceutical companies in Norway in 2017, by market share
Turnover of pharmaceutical preparation manufacturers in Norway from 2007 to 2015 (in million NOK)
Number of establishments in the manufacture of pharmaceutical preparations industry in Norway from 2007 to 2017
Number of employees in the manufacture of pharmaceutical preparations industry in Norway from 2007 to 2017
Import and export value of basic pharmaceutical products and pharmaceutical preparations in Norway in 2018 (in million NOK)
Import value of basic pharmaceutical products and pharmaceutical preparations into Norway from 2008 to 2018 (in million NOK)
Export value of basic pharmaceutical products and pharmaceutical preparations from Norway from 2008 to 2018 (in million NOK)
Turnover share of prescription pharmaceuticals in Norway in 2017, by prescription type (in million NOK)
Turnover of pharmaceuticals in Norway in 2017, by prescription type (in million NOK)
Turnover share of generic pharmaceuticals in Norway from 2013 to 2017
Turnover of pharmaceuticals in Norway in 2017, by type of drug (in million NOK)
Turnover of pharmaceuticals in Norway in 2017, by ATC main groups (in million NOK)
Turnover of nonprescription drugs in Norway from 2013 to 2017 (in million NOK)
Number of patents in the biotechnology sector in Norway from 2011 to 2016
Number of applications for clinical trials in Norway from 2013 to 2017
Number of applications for clinical trials in Norway from 2013 to 2017, by type of actor
Volume share of pharmaceutical sales Norway in 2016, by introduction date
Number of new cancer pharmaceuticals approved by the European Medicines Agency (EMA) in Norway from 2014 to 2017
Number of new and expired active substances in Norway from 2013 to 2017
Number of approved abbreviated new drug applications (ANDAs) in the U.S. from 2009 to 2017
Average number of approved abbreviated new drug applications (ANDAs) per month in the U.S. from 2009 to 2017
Number of abbreviated new drug applications (ANDAs) approvals in the U.S. from 2015 to 2017, by type of approval
Number of abbreviated new drug applications (ANDA) received in the U.S. from 2009 to 2017
Expenditure on specialty medicines in the United States from 2012 to 2016, by type (in billion U.S. dollars)
Spending growth on new brand specialty medicines in the United States in 2014 and 2015, by type (in billion U.S. dollars)
Expenditure on multiple sclerosis medicines in the United States from 2010 to 2014, by type (in billion U.S. dollars)
Expenditure on biosimilars in the United States in 2014, by type (in billion U.S. dollars)*
Top 10 pharmacies based on specialty drug revenue in the U.S. in 2018 (in billion U.S. dollars)
Dispensing costs as share of total Rx drug costs in select public drug plans in Canada from 2011/2012 to 2016/2017
China's drug market volume from 2007 to 2015 (in billion U.S. dollars)
Distribution of drug dispensing costs by drug type in select public Canadian drug plans as of FY 2015/16*
Global regional medicine spending as of 2014, by type of medicine*
Market size of branded biological medicines in China from 2013 to 2022 (in billion yuan)
Reduction in value due to expiring patents in the United States from 2016 to 2019 (in billion U.S. dollars)*
Number of Indian ANDAs approved by the U.S. FDA from H1 2017 to H1 2019
Top 10 drug classes by share of total public drug program spending in Canada in 2017*
Industry turnover for leading pharmaceuticals in Germany in 2017 (in million euros)
Market size of biological medicines in China from 2013 to 2022 (in billion yuan)


text:
Larry Nestor
Larry Nestor is primarily a professional song writer (words and music) who has collaborated with many gifted playwrights including Tim Kelly, Gary Peterson, Hal Kesler, Miriam Schuman, Randy Mielke and Alex Karanikus.
Nestor began writing songs while taking piano lessons as a child. This caused his teacher to comment that he might want to be a songwriter instead of a musician.
In high school, Nestor accompanied and wrote for a singing group that received much acclaim (including a hit record) and won the Arthur Godfrey talent contest on CBS television.
After college, Nestor began writing for a variety of groups, performing and recording with many top acts including Bobby Goldsboro, Ella Jenkins, Jackie Wilson, Dells, Pete Cetera, Otis Clay, Alvin Cash, and The Buckingham's.
Writing for the musical stage became the next step in his creative journey. In 1980, Nestor wrote the words and music to Tim Kelly's Seven Brides For Dracula, published by Pioneer Drama Service, Inc. More shows with Kelly followed and the fruits of their collaboration have been produced across the USA and Canada (and as far away as Australia and New Zealand).
Nestor enjoys writing for all age groups, but his specialty is writing for children. Television shows on the Nickelodeon Network (and even CBS's Captain Kangaroo) have featured Nestor's work.
Nestor is the recipient of numerous awards and commissions, including the Moondance Seahorse Award for libretto for Tangerine Dusk, co-written with playwright Ted May. He has written jingles and theme/fight songs for many professional sports teams, and has written two novels: The Music Of The Waterfall and A Song For Karen. He recently recorded and released the following CDs: Irresistible with Richard Schoen; Mafia Princess — The Musical with Richard Schoen and Laurie Marchese; Summer Shower with Richard Schoen, Laurie Marchese and Art Davis; The Lord Looks Into Your Heart, Josie Falbo with Sweetening; The Music Brings you Close to Me; We All Start Small with Sandy Caulfield; and Deep Into Your Heart with Josie Falbo.
In 2001 Sleeping Bear Press published his children's story entitled Foursome The Spider. It tells of a spider that lived in the 18th hole of a golf course. For his safety the spider is moved to a nature center, where, with a small twig and seed, he begins to emulate the golfers he had seen, eventually bringing together all the insects and butterflies in the center.
Nestor also wrote Santa Doesn't Smoke Anymore, an anti-tobacco song which has received many accolades, including being featured on NBC-TV's Weekend Today, Soledad O'Brien commenting on how much she loved the song.
Additionally, Nestor wrote The Kettle (theme song of Salvation Army's Christmas campaign), which has aired internationally on radio and television and was written up in American Federation of Musicians' International Musician.
Good King Wenceslas, co-written with Gary Peterson, has been published by Heuer Publishing LLC. It is the tandem's ninth published musical.
Nestor also writes articles and children's stories. These have been published in Keenage Newspaper and Good Old Days. He even co-wrote a cartoon entitled Maxwell — Keeper of the Karts that appeared in Golf Chicago.
In 2011, the American Heritage Center at the University of Wyoming in Laramie accepted Nestor's collection of works.
Most recently, Nestor has published Olivia aka Ollie, a children's book based on a true story of bullying. Another of his children's book The Rat Who Was Into Art about a Paris rodent that happens by the Louvre and falls in love with painting, is available from amazon.com. He also has a new piano method book (also available from amazon) titled To Tickle The Keys With Ease. Nestor produced his song Rockford Rain with Viola, winner of Poland's American Idol. He is also recording a song, Ribbons of Red, that will be used to help raise funds for HIV/AIDS groups.
Nestor has two children, Tom and Anne, and resides just outside Chicago, Illinois where he enjoys golf on a regular basis (having made six holes-in-one, two on the same day, one hole apart!).
Titles by Larry Nestor:
The Brementown Musicians — The Musical
A Connecticut Yankee — The Musical
Lumberjacks and Weddingbelles
Seven Brides for Dracula
The Shoemaker and the Elves
Unhappily Ever After


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