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Harvard Theological Review
The So-Called Therapeutae of De Vita Contemplativa: Identity and Character
Published online by Cambridge University Press: 10 June 2011
Joan E. Taylor and
Philip R. Davies
Joan E. Taylor
University of Waikato
Sheffield University
It has become quite common in scholarship to consider the community described by Philo in De vita contemplativa as a specific Jewish group comprising contemplative Essenes or people somehow related to the Essenes. In this study, we shall explore the meaning of Philo's masculine and feminine designations, θεραπευταί and θεραπευτρίδες, and consider the possibility that these words referred not to the male and female members of one group that was part of a Therapeutae sect, but to individuals whom Philo understood as exemplary devotees of God. We shall also consider a few matters concerning the character of the group. Overall, this study seeks to call into question the assumption that, in his De vita contemplativa, Philo is describing an Essene community in Egypt.
Harvard Theological Review , Volume 91 , Issue 1 , January 1998 , pp. 3 - 24
Copyright © President and Fellows of Harvard College 1998
1 For example, Simon, Marcel, Jewish Sects at the Time of Jesus (1960; Farley, J. H., trans.; reprinted Philadelphia: Fortress, 1967) 120–30Google Scholar; Vermes, Geza and Goodman, Martin, eds., The Essenes according to the Classical Sources (Sheffield: JSOT, 1989) 76Google Scholar; and Bergmeier, Roland, Die Essener-Berichte des Flavius Josephus: Quellenstudien zu den Essenertexten im Werk desjiidischen Historiographen (Kampen: Kok Pharos, 1993) 41–47.Google Scholar For a survey of those who link the Therapeutae with the Essenes, see Riaud, Jean "Les Thérapeutes d'Alexandrie dans la tradition et dans la recherche critique jusqu'aux découvertes de Qumran," ANRW 2. 20.2 (1987) 1189–1295, esp. 1241-64.Google Scholar We will not address the old proposal that the group is purely an ideal, constructed by Philo for the purposes of his ongoing debate with the Greco-Roman philosophers, or otherwise fictive (ibid., 1202-10). For an excellent argument for the historicity of the group on the basis of what is missing and included in Philo's rhetoric, see Hay, David M., "Things Philo Said and Did Not Say about the Therapeutae," SBL 1992 Seminar Papers (Atlanta: Scholars Press, 1992) 673–83Google Scholar.
2 All translations are by Taylor, Joan E. from the Greek text in Philo Cont. 1 (LCL; 10 vols.; Cambridge, MA: Harvard University Press, 1941) 9. 105–8Google Scholar
3 Philo, Prob. 75–91Google Scholar; Hypothetica (as preserved in Eusebius Praep. ev. 8.11.1-18).
4 See Hay, , "Things Philo Said and Did Not Say," 677 and n. 24Google Scholar.
5 Philo Cont. 12.
6 See below for further consideration of the precise locale.
7 This acknowledgement of other cultural ideals of excellence in philosophy or wisdom is found in Diog. Laert. 1.1-11 and Clement Alex. Strom. 1.71-73. Laertius indicates that "some say the study of philosophy had its origins among the barbarians" and cites the Persian magi, the Babylonian and Assyrian "Chaldeans," the Indian gymnosophists, and Celtic and Gallic druids. He cites as authorities for this view Aristotle's Magicus and Sotion's Succession of the Philosophers. Clement clearly derives his discussion from similar sources, although in his case they are unmentioned. In Apollonius of Tyana's Life of Philostratus (books 1-5), there is a lengthy narrative in which the philosopher visits Persia and India, consulting the Brahmins, and then goes to Egypt and visits gymnosophists.
8 They "are called" (καλούνται) θεραπευταί; they do not call themselves by this name.
9 Philo Cont. 2.
10 LSJ, s.v. "θερπεύω."
11 Philo Mos. 2.67.
12 Philo Prob. 75.
13 Plato Phaedr. 252C. The Oepajieutai here are those who serve Ares and are linked with the devotees of Zeus. See also Plato Leg. 740C. A "devotee" of the body is also referred to at Gorgias 517E and 369D.
14 Wilcken, Ulrich, Urkunden der Ptolemäerzeit (Berlin: de Gruyter, 1922) 8. 19Google Scholar(dated to the 2d c. BCE). θεραπευταί was also the title of a play by Diphilus Comicus; see Kock, Theodor, ed., Comicorum Atticorum Fragmenta (3 vols.; Leipzig: Teubner, 1980-1988) 2. 541.Google Scholar See LSJ, s.v. "θεραπευτής."
15 Habicht, Christian, ed., Die Inschriften des Asklepieions (Altertümer von Pergamon 8.3; Berlin: de Gruyter, 1969) 108–9 (no. 71).Google Scholar LSJ Supp., s.v. "θεραπευτής."
16 Vidman, Ladislav, Sylloge inscriptionum religionis Isiacae et Sarapiacae (Berlin: de Gruyter, 1969) 161CrossRefGoogle Scholar(no. 314). The inscription is dated to the 1st or 2d c. CE. We are grateful to Professor Helmut Koester for this and the following four references.
17 Vidman, , Sylloge inscriptionum, 158Google Scholar (no. 307, marble stele dated to the 1st or 2d c. CE).
18 Ibid., 46 (no. 102, dated ca. 117 CE).
19 ibid., 163 (nos. 318 and 319, probably dated to the 1st c. CE) compare 113 (nos. 200 and 201 from Lindus, dated to the 3d c.) where there are references to τάν θεραπείαν των ίερωντού ∑αράπιος.
20 Roussel, Pierre, Les cultes égyptiens à Délos du Hie au ler siècle avant J- C. (Paris: Berger-Levrault, 1916) nos. 3, 21, 105, 115, 117, 151, 160, 164, 175Google Scholar; compare nos. 2, 41,42.
21 The inclusion of a specific reference to women in the very term Philo uses for the group is surprising, given that the masculine plural form θεραπευταί. could have included women anyway. At the very start, Philo signals his interest in the women here, giving some indication that he will discuss them specifically in the course of his essay, even though in general he views women with ambivalence, if not disdain (see, if authentic, Hypothetica 8.11.14—16). For further discussion, see Sly, Dorothy, Philo's Perception of Women (Atlanta: Scholars Press, 1990)Google Scholar; Baer, Richard A., Philo's Use of the Categories Male and Female (Arbeiten zur Literatur und Geschichte des hellenistischen Judentums 3; Leiden: Brill, 1979)Google Scholar; Wegner, Judith Romney, "Philo's Portrayal of Women—Hebraic or Hellenic?" in Levine, Amy-Jill, ed., Women Like This: New Perspectives on Women in the Greco-Roman World (Atlanta: Scholars Press, 1991) 41–66Google Scholar; and Scholer's, David M. foreword in The Works of Philo: Complete and Unabridged in One Volume (Yonge, Charles D., trans.; New York: Hendrickson, 1993) xvGoogle Scholar.
22 Philo Cont. 11.
23 Philo Q. Exod. 2.42-43.
24 Here "service (of God)" rather than "medical treatment."
26 Compare Philo Mut. 32.
27 Philo Spec. 2.42-48.
28 Ibid., 47.
29 According to Philo, the decision to live away from urban life is characteristic of nearly all true and good philosophers (see Prob. 63; Abr. 22-23; Spec. 2.44; and compare Mos. 2.34).
30 The leaving aside of possessions and neglect of the things of the body are common characteristics of all who are "virtuous and wise" (Philo Mut. 32).
33 ibid., 25-26.
34 See Vermes, and Goodman, , Essenes, 1–2Google Scholar; Vermes, Geza, Jesus the Jew: A Historian's Reading of the Gospels (2d ed.; London: SCM, 1983) 59–63Google Scholar.
35 Perhaps Jewish Aramaic speakers of the 2d c. BCE adapted the Greek usage of θεραπευταί to refer to one of their own devotional groups. In this case, however, one would have to assume that they took only one of the meanings of θεραπευταί—and not the primary one—and found an Aramaic word that approximated that meaning alone.
36 Philo Prob. 75-91 and Hypothetica (see Eusebius Praep. ev. 8.11.1-18).
37 Regarding the Hypothetica, the possibility of Eusebius's amending the text must be considered, as he is not absolutely accurate in his quotations from ancient authors. Some harmonization with the description of the Essenes found in Josephus's works may have occurred. For example, while Philo states that the Essenes live in villages, in the Hypothetica he states that they live also in towns. Josephus states that they live in towns (Bell. 2.124).
38 Philo Prob. 8.
39 Philo Com. 35; Philo calls them rich, for they have received the "wealth of perception" (Cont. 13), leaving behind blind wealth to those who are still blind in mind.
40 Compare Prob. 42, 4 4 and Cont. 90.
41 ∑χολάζω is a verb that refers to how one spends one's time; it would therefore fit with the Jewish contemplatives rather than the Essenes, who are busy artisans and agriculturalists, among other things.
42 Compare Prob. 6 3 and Cont. 19. Th e devotees "embrace contemplation of Nature" in Cont. 90.
44 Philo Cont. 80-81.
45 It seems rather fanciful to suggest that Philo got this wrong and confused Lake Mareot with the Dead Sea, as suggested by Bergmeier (Essener-Berichte, 43), when his prospective readership would have been able to verify the accuracy of his statement by a morning's excursion from Alexandria by boat.
46 The word here is χωρίον not τόπος. This term is a common one, the diminutive form of χωρος and χωρα, which have agricultural or rural associations. The word applies to a small tract of land. See the discussion in Taylor, Joan E., Christians and the Holy Places: The Myth of Jewish-Christian Origins (Oxford: Clarendon, 1993) 198–99Google Scholar, where it is noted that χωρίον translated at times into Latin as villa or praedium.
47 Philo Cont. 22-23. Later on, Philo also mentions that they drink "spring water" (Cont. 37), which indicates the close proximity of a natural water source.
48 The word γεωλοΠος indicates a hill of low height. The long ridge or hill west of Alexandria rises to a maximum height of 30 m.
49 This is part of a long limestone spur which runs from Bahig to Aboukir. See Forster, Edward M., Alexandria: A History and a Guide (Gloucester, MA: Peter Smith, 1968) 5Google Scholar.
50 This was higher than today because the lake went to the southern walls of the ancient city (see Forster, , Alexandria, 10Google Scholar), and a finger of the lake in fact breached the wall. See also Smith, William and Grove, George, An Atlas of Ancient Geography, Biblical and Classical (London: Murray, 1875) map 33Google Scholar.
51 Daumas, François and Miquel, P., De vita contemplativa (Les æuvres de Philon d'Alexandrie; Paris: Cerf, 1963)Google Scholar.
52 "des bourgs et des vallons qui ont pu contenir à une époque où la végétation était moins desertique, quelques filets d'eau douce." ibid., 44-45. Daumas also notes the presence of wells in this region, which would indicate ancient settlements.
53 Strabo Geog. C800; 17.14. See Daumas, and Miquel, , De Vita, 45Google Scholar; and Cosson, Anthony de, Mareotis: Being a Short Account of the History and Ancient Monuments of the North-Western Desert of Egypt and of Lake Mareotis (London: Country Life, 1935) 106–113Google Scholar.
54 Cosson, de, Mareotis, 106–7Google Scholar; see also Daumas, and Miquel, , De Vita, 45–46.Google Scholar The monastery of Enaton was located at the 9th milestone from the western (Moon) gate; and at the 18th milestone was a monastery aptly named Oktokaidekaton.
55 "[t]oute cette cote jusqu' à Taposiris Magna est pleine de vestiges antiques." Daumas and Miquel, De Vita, 45.
56 For the wealthy resorts, see ibid., 42. It should also be noted that the community location was a farm: there were cattle that should be untied on a Sabbath (Cont. 36).
57 The suggestion by G. P. Richardson that the community may have been on the south shore of Lake Mareot relies on a reading of ύπέρ λίμνης Mαρείας as "beyond Lake Mareot" or "farther inland" from it ( "Philo and Eusebius on Monasteries and Monasticism: The Therapeutae and Kellia," in McLean, Bradley H., ed., Origins and Method: Toward a New Understanding of Judaism and Christianity [Sheffield: Sheffield Academic Press, 1993] 334–59Google Scholar). This suggestion has been rejected by Annewies van den Hoek, who notes that the first meaning of ύπέρ with the genitive in LSJ is "over," "above," or "on higher ground." The second meaning, favored by Richardson, is more common with an accusative, and indeed Philo uses it with the accusative when he wishes to indicate "beyond" (Leg. 1.2; Som. 1.54; Spec. 86.4). Otherwise, particularly in a geographical context, Philo uses urcep with the genitive to mean "above" a location, as in ύπέρ γής (Sac. 25; Her. 226; Fug. 57; Abr. 140.1; Mos. 1.175; Decal. 56.2). See Hoek, Annewies van den, "The Catechetical School of Alexandria and Its Philonic Heritage," HTR 90 (1997) 59–97, esp. 84-85 n. 124CrossRefGoogle Scholar.
58 See Sly, Dorothy, Philo's Alexandria (London: Routledge, 1996) 37Google Scholar.
59 Pliny, Nat. Hist. 5.17.4 (73)Google Scholar; Josephus, Bell. 2.120.Google Scholar Philo appears not to know about the case of married Essenes described by Josephus, (Bell. 2.160–61)Google Scholar.
60 Hippolytus Ref. haer. 9.18.
61 In a book comparatively discussing women in the writings of the Essenes, women in the sectarian Dead Sea Scrolls, and women in De vita contemplativa, provisionally entitled Mothers of the Congregation.
64 It is unlikely that Philo included women in his account here as an "idealizing" motif. Elsewhere, Philo does not exhibit a particularly high opinion of the philosophical capabilities of women; see Hay, "Things Philo Said and Did Not Say," 674.
65 For discussions of the education of women, see Cole, Susan Guettel, "Could Greek Women Read and Write?" Women's Studies 8 (1981) 129–55CrossRefGoogle Scholar; Pomeroy, Sarah B., "Technikai kai Mousikai: The Education of Women in the Fourth Century and in the Hellenistic Period," American Journal of Ancient History 2 (1977) 51–68Google Scholar; and Kraemer, Ross S., "Monastic Jewish Women in Greco-Roman Egypt: Philo Judaeus on the Therapeutrides," Signs 14 (1989) 342–70, esp. 350CrossRefGoogle Scholar.
66 Barrow, Robin, Greek and Roman Education (London: Macmillan, 1976) 76–77Google Scholar.
67 ibid., 137. For discussion of women's literacy, in the context of literacy in general, see Harris, William V., Ancient Literacy (Cambridge, MA: Harvard University Press, 1989) 142–43.Google Scholar The literacy of the men is significant itself. As Harris notes, in the Egyptian papyri "there are no revelations of lower-class literacy" (p. 142).
68 P. Grenf. 1.15.
69 P. Rein. 1.16 (109 BCE). For this and the preceeding papyrus, see Harris, , Literacy, 143Google Scholar.
70 Sel. Pap. 1.16; P. Mich. 9.554; P. Fayum 100; P. Oxy. 17.2134; P.Amh. 2.102; P. Tebt. 2.399; compare P. Oxy. 12.1463 (see Harris, , Literacy, 279 nn. 516–17)Google Scholar.
71 P. Oxy. 12.1467.
72 See Harris Literacy, 163. Funerary reliefs showing girls and women carrying book-rolls most likely indicate, according to Harris, that "some literary education was thought to be desirable for a woman of good family" (p. 252).
73 ibid., 263.
74 Origen Cels. 1.27.
75 Kraemer, Ross S., Her Share of the Bessings: Women's Religions Among Pagans, Jews, and Christians in the Greco-Roman World (Oxford: Oxford University Press, 1992) 114Google Scholar.
78 Marrou, H. I., A History of Education in Antiquity (London: Sheed and Ward, 1956) 134–37.Google Scholar Marrou notes, however, that learning music had declined in value since classical antiquity (pp. 138-41).
79 Philo Cont. 80, 84-88.
81 ibid., 81 and 73. In the English translation of LCL, Colson wrongly translates τράπεζαν in the plural (p. 163).
83 For further discussion on this point, see Hay, "Things Philo Said and Did Not Say."
84 Philo Cont. 75 and 88. Kraemer thinks that Philo may indicate that he had lived within the community at one time (Spec. 3.1-6; 2.85). It is certainly possible that he considered joining the group, but did not ("Monastic Jewish Women," 343).
85 Josephus Bell. 2.122-23.
87 Compare Cont. 38 and 66. In the latter place, they are dressed in white for a special occasion. According to Josephus, the Essenes "always wear white garments" {Bell. 2.123).
90 We are told that women sit together by themselves on the left side and men sit together by themselves on the right, at the 49th-day symposium (69); this suggests the same divided space and seems to confirm that it is the same room and not another.
91 They do not eat a communal meal on the Sabbath (against Kraemer, "Monastic Jewish Women," 345).
92 Philo Cont. 71-72
93 The similarity of this term with Christian usage is significant. Th e word διάκονοι here, as in Jewish contexts, may be male or female. Phoebe, in the church of Cenchraea, a suburb of Corinth, is a διακονος (Rom 16:1).
95 Compare ibid., 33 and 35.
100 ibid., 36.
101 ibid., 22-23.
102 Philo Prob. 75-91; see Hypothetica 11.6-7.
103 This does not necessarily imply that they were poor. See Josephus Ant. 18.18—22 and Bell. 2.119-61.
104 The very significant and complex issue of the calendar we must leave for another article. It may suffice to say here only that a deviant calendar was not necessarily indicative of Essenism, for the solar calendar was one that appears to have been utilized widely in this period within certain forms of Judaism which might later be deemed "heterodox." For example, see 1 Enoch and Jubilees.
Beavis, Mary Ann 2004. Philo's Therapeutai: Philosopher's Dream or Utopian Construction?. Journal for the Study of the Pseudepigrapha, Vol. 14, Issue. 1, p. 30.
McGowan, Andrew 2014. Meals in Early Judaism. p. 129.
Baloglou, Christos P. 2015. Essays in Contemporary Economics. p. 199.
Neil, Bronwen Costache, Doru and Wagner, Kevin 2019. Dreams, Virtue and Divine Knowledge in Early Christian Egypt.
Glucklich, Ariel 2020. The Joy of Religion.
Joan E. Taylor (a1) and Philip R. Davies (a2)


A kind of precursor to the first Friday 13th slasher (lakeside community being knocked off in gory, ridiculous fashion), the music for Mario Bava's bodycount film is completely atypical for the genre: a silky-smooth main theme, and a sappy romantic sub-theme to convey a cheeky contempt for the mortal pawns who suffer grievous trauma in the film's wonky narrative.
Writing his first score for Bava, Stelvio Cipriani's main theme borrows heavily from Henry Mancini by adopting the smooth, warm tones and exotic, rippling percussion from "Lujon" - a cue written for Mancini's 1959 Mr. Lucky Goes Latin album - yet Cipriani adds a quirky touch: the bass groove from Iron Butterfly's " In-a-Gadda-Da-Vida " (oh, it's there. Just pay attention when the bassist shifts chords). The melody is still Cipriani, as are the subtle colorations - gentle flute, lilting harmonies, tender oboe - which are beautifully contrasted by the eerie sounds from organ, and various percussion instruments rapping and rippling in the background.
The minute-long "Inseguimento e uccisione" basically forces the percussion up front, and Cipriani uses the piano's bass keys for the melodic line, while the organ initially sustains a guttural bottom-end note, shifting parts between electric guitar strums. The decelerated "Guidandonella notte" is another standout, and Cipriani achieves some sly black humour by adding wooden scrapes, while a harpsichord carries part of the main theme.
"Evelyn Theme," the score's secondary theme, harkens back to Carlo Rustichelli's romantic Windsor Concerto, which complimented the absurdities in Bava's Whip and the Body. Tragic and melodramatic, it's what helped get Cipriani the gig to score the film (as he recounted in an interview on NoShame's Colt 38 Special Squad DVD) because the music matches the tastes of the rich woman who's garroted in the opening murder, and exaggerates Bava's obsessively detailed approach of showing every nuance of the woman's demise, and her suspension above the floor, long after she's expired.
Scored in 1971, Bay of Blood (aka Twitch of the Death Nerve) also reflects Cipriani's jazz-lounge style of the time, and the voguish use of pop-styled source cues. Most of the source tracks are complete theme renditions with occasional unresolved finales, and they vary from the groovy lounge style in "Due Amanti" to the silly "Tribal Shake." A master (but overzealous) exploiter of theme re-interpretation, Cipriani also gives the hip-jiggle tune a romantic spin in a piano and flute version, "Passeggiata al lago"; a rock-bop variation in "Shake Giradischi"; and a slow and easy jazz play in ""Slow Giradischi."
Maybe due to his high workload in 1971, Cipriani re-used his "Evelyn Theme" in his score for Luciano Ercoli's goofy La morte cammina con i tacchi alti / Death Walks in High Heels (also released by DigitMovies), newly idiomaticized and re-branded as "Shopping," and "Felicita (bossa)".
The film's third theme, "Solitudine di Simone" is the romantic resolution to the "Evelyn Theme," and bleeds with a strange level of naive optimism, courtesy of a more contemporary piano rendition. For the film's concluding cue, "Teenagers Cha-Cha," he uses the uplifting 6-note progression from "Solitude" in a bizarre, kitschy jingle that underscores the story's multi-part conclusion of revenge and double-crossing. Reminiscent of his trippy cue which enhanced Silvana Venturelli's dance through the orchard in Radley Metzger's The Lickerish Quartet , the cha-cha has rippling congas and cheerful female vocalists la-la-ing and sha-la-ing while a child's xylophone taps chordal shifts of the six note motif.
Closing the Bay of Blood soundtrack are two bonus cuts: alternates of "Evelyn Theme" (ending on a warmer series of notes), and "Teenager Cha-Cha" (a more subtle opening, with elaborate harpsichord flourishes accompanying the vocal la-la's).
The CD's liner notes cite Lamberto Bava's claim that Cipriani's cues were mere demo versions, but all the tracks are crisp, stereo recordings, with extremely polished performances by some ace session musicians. The engineering of several early Cipriani scores indicate how the composer - who began his career as an arranger - knew the value of creating a slick, professional recording, and each of the three scores in this collection are beautifully engineered with some minor distortion when the recording gets a bit hot.
Dogs is near-perfect, and fans of the composer's jazz-rock style will no doubt be excited by the heavy bass, warm analogue sound, and long jazz solos that pepper many of the cues.
The title theme uses a maniacal ostinato on harpsichord that was frequently applied to scenes of the car moving on the highway, carrying the kidnapped victims and their tormentors. Most of the movie takes place in the auto, and Bava wasn't afraid to show nasty behaviour in such a confined place. The 1999 version overused Cipriani's theme - whether it was applied according to Bava's notes isn't clear - but its dramatic power was unmistakable: the ostinato's cascading notes convey high tension; congas add resonance to the villain's power over a brutalized woman, father & son; and the melodic line is a stirring ode to human desperation.
After a brief melodic rest, Cipriani takes all of the strings, which have been discreetly supportive during the melodic sections, and has them play the middle third of the melody's second and more strained recapitulation. The change in colour augments the sense of desperation, and the high register strains the melody to a plaintive end until the brass reappear, and bring us back to a more secure place by concluding like a lullaby. Cipriani avoids a sappy conclusion, however, by maintaining his hard rhythm textures, and brining in an electric guitar to close the cue with crude, harsh shading.
The slow-paced "Rapina e fuga" basically focuses on the percussion parts, prominent fuzz guitar, and some marvelous syncopated rhythms on drums and high hat dominating the cue's first half.
Cipriani also includes idiomatic theme variations, and "Radio Bossa" replays the theme with a small ensemble of tenor sax, organ waves, and low-key percussion. "Autostrada" returns to the main title's faster pace, and it marks the fourth theme variation in a row - which would probably be a bad thing, except by this point, one can't stop humming the melody; the composer's allowance of jazz improvs, notably between sax and a distant-miked organ, also keeps things fresh.
The best cue, however, is the meaty "Fuga nel campo di grano." Top session musicians basically improvise alongside percussion textures and bass grooves, and there's lots of aggressive sax work, with congas rapping on the left side, and organ noodling with electric guitar on the right side. There are shades of prime Piero Piccioni in the cue, and it's a standout rendition of the main theme where Cipriani basically retains the bass line, but substitutes long swathes of improv in place of straight melodic quotations. One of the CD's two bonus cuts is a shorter alternate version, with a grittier sax performance, a more prominent electric guitar, and sudden tempo shifts.
The remaining tracks are more overt theme variations: "Ripresa del viaggio" is more intimate, with solo flute carefully rising above fuzz guitar and organ ostinato; "Fine di un incubo" emphasizes tenderness via brushes on drums, acoustic guitar, harp, electric bass, and a reintegration of strings; and "Cani arrabbiati," which basically repeats the main title's orchestrations.
The most intriguing music in this set comes from Gli orrori del castello di norimberga / Baron Blood, a score that was dumped from the American release and replaced by Les Baxter's dissonant orchestral score, but reinstated when the film was issued on DVD in 1999. On the one hand, the rescoring was an insult to Cipriani's efforts, but his music was at times jarring with the expected tone of Bava's film.
Why write such a ditsy title track for a horror film? Why would Cipriani use happy vocals and an in-your-face ebullience? Was Bava mocking viewers that expected an immediate murder? Or was he following the same idiosyncratic approach, as in prior works like Five Dolls for an August Moon, where he starts the film on a level of giddy innocence, and slowly descends to moments of fear, dread, and torment? Was Cipriani following the aforementioned pattern himself by starting with an idiotically uplifting tune before the score quickly tumbles into impressionistic underscore lacking any catchy melodies or grooves?
The big surprise in these cues is how effective Cipriani could be when the film's design mandated atmosphere in place of theme variations. The "Sadico omicidio" ends soothingly, but the bulk of the cue contains rippling percussion, and woodwinds mimicking gaseous clouds of unsettling tonalities.
There is a re-use of prior material: "Inseguita" borrows the ostinato from Bay of Blood's chase cues, but after two seoarate pauses, the final third re-emphasizes the bass clarinet, and oddly evokes the electronic sounds crafted by Delia Derbyshire and Brian Hodgson for The Legend of Hell House (1973), where the composers focused on percussion textures and woodwinds.
Unlike the other Bava films represented in this set, Baron Blood contained some very long sequences that required dramatic score, and Cipriani's approach was a mix of opposing elements: in the 6-minute "Magia Negra," a sleek and steady bass groove and rippling bongos are contrasted with distorted electric guitar, which itself becomes involved in an exotic dance with clarinet, and waves of sustained organ chords.
The CD also includes an 11-minute suite of dramatic cues for the concluding scenes, which reintegrate a few melodic bits heard earlier on bass clarinet. There's some strange metallic effects and recombined suspense motifs which Cipriani uses to bring together all the score's instrumental elements and colours.
DigitMovies' Mario Bava anthology includes Vol.1 (La Mashera del demonio / Black Sunday + La ragazza che sapeva tropp / The Evil Eye), Vol. 2 (La Frusta Ell Corpo / Whip and the Body + Sei Donne per l'assassino / Blood and Black Lace), Vol. 3 (Ecologia del Delitto / Bay of Blood + Gli orrori del castello di norimberga / Baron Blood + Cani arrabbiati / Rabid Dogs), Vol. 4 (I Vampiri + Caltiki + Lisa e il Diavolo / Lisa and the Devil "To Mirna" theme), and Vol. 5 (Hercules in the Haunted World / Ercole al centro della terra).
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Homepage > Vietnam Travel Guide > The Most Famous Ancient Pagodas In Vietnam
The Most Famous Ancient Pagodas In Vietnam
One Pillar Pagoda (Hanoi)
The symbol of Hanoi Capital – One Pillar Pagoda (or Secret Temple) is also known as Dien Huu Pagoda or Lien Hoa Dai. The pagoda is one important part of Ho Chi Minh complex, you will have a chance to visit this area if you get the Hanoi daily tour or any Vietnam package tours that have the stop in Hanoi.
This is a unique architectural pagoda in Vietnam. There is only one compartment located on a stone pillar between the small Linh Chieu lake with lotus flowers. Legend has it that, in 1049, King Ly Thai Tong dreamed that Bodhisattva was sitting on the lotus flower and leading the King up to Pagoda. When he woke up, the king told the story to the Mandarin and was advised by Buddhist monk Thien Tue to build the pagoda, set up stone pillars as a dream, as the lotus of Bodhisattva placed on the columns as seen in the dream and for the monk goes around the chanting of the bridge to prolong the blessing, so the pagoda is named Dien Huu.
Perfume Pagoda (Hanoi)
Perfume Pagoda (Thiên Trù Pagoda) is a scenic place in Vietnam, located in Huong Son Commune, My Duc District, about 60 km from Hanoi, right bank of the Day River. This place includes the cultural – religious Vietnam, famous for dozens of temples and pagodas.
Huong Pagoda was built during the reign of Le Huy Tong (1680-1705). At the pagoda, there is an ancient stela erected in 1686, about the monk Vien Quang's merit in repairing Huong Tich treasure and building the Ngoai temple. There are two remarkable towers Thien Thuy Tower – a block of rainwater abrasion and tower of Vienna built of ancient brick.
Dau Pagoda (Bắc Ninh province)
Dau Pagoda (also known as Thien Dien, Duyen Ung, Phap Van) was the first Vietnamese temple to be erected at the beginning of the third century, located in Thanh Khuong commune, Thuan Thanh district, Bac Ninh province, and about 30 km from Hanoi.
This temple is considered to have the earliest history and is the oldest Buddhist center in Vietnam. The pagoda is also called by people with different names such as Ca Temple, Duc Chau Tu, Dien Tu self. The temple is the most famous of the ancient North. This is also a special national monument of Vietnam ranked 4th round.
Côn Sơn Pagoda (Hải Dương Province)
Located in Chi Linh town, Hai Duong, Con Son Pagoda was ranked first in the national ranking in 1962 by the Ministry of Culture, Sports, and Tourism of Vietnam, and was especially important in 1994. This is a relic The relic Con Son – Kiep Bac.
The pagoda was built in the Tran dynasty, was built at the foot of the mountain in the south, the name is Tu Phuc Tu. The pagoda has been renovated since the Le dynasty, with 83 magnificent chambers. Today, Con Son Pagoda is just a small temple, also known as Hun Pagoda and also preserves many valuable ancient statues.
Keo Pagoda (Thái Bình Province)
Keo Pagoda is located in Dung Nhue village, Duy Nhat commune, Vu Thu district, Thai Binh province. The temple is named Tran Quang Tu, one of the oldest temples in Vietnam preserved almost 400 years old architectural integrity.
The pagoda was restored in 1930. The pagoda also preserved many valuable relics and precious objects such as the common rosary cast from the Le dynasty, the Bat Trang Porcelain jars, the incense altar table. Especially the Bell tower of the temple is a feat in terms of architectural art. It is three-storey building, 11.50m high, hanging on a floor of a common rosary. The bell tower looked like the new lotus flower blooming on the side of the soaring corpses.
Give yourself the most relaxing time in the ancient and most beautiful pagodas in Vietnam, you will find it deserves to be the best destination in Vietnam!

redpajama_set_name: RedPajamaCommonCrawl


When Chelsea and Jac chose a destination elopement in the gorgeous countryside of Scotland, they knew unpredictable weather would be a factor. But, that didn't stop them from having one of the most romantic and intimate wedding adventures we've ever seen! With only photographer Melissa Marshall, April from Ethnos Creative, and their husbands in tow, the couple had a laid-back day of getting ready followed by driving through the country to find the perfect spot in the woods to exchange vows. After an emotional and tearful ceremony, the couple was able to get some beautiful photos in the woods. The next day, they headed into the hills for even more stunning couples photos that gave us some serious wanderlust!
If you decide to elope, be flexible! Without a traditional wedding timeline to follow, we had to come up with our own schedule for the day. It was challenging, but ultimately it enabled us to do exactly what we wanted without being rushed. We had plenty of time to eat breakfast, get ready, and organize our day how we wanted, even accounting for the weather.
After much research and discussion, we decided we did not want a traditional wedding. The stress and expense, as well as the logistical battle that comes with having friends and family spread out across the country, led us to our search for an alternative.
We have been together almost 11 years and living together for about 4, and so even though we weren't having a typical wedding we still wanted our day to feel like an intimate, special, and meaningful turning point in our relationship.
We love to travel and knew we wanted a beautiful, dramatic landscape in which to exchange our vows. We chose to elope in Scotland, taking a trip that lasted almost 3 weeks. It was just us, our photographer, and our videographer who, along with their husbands, made our day unbelievable and gave us some truly amazing keepsakes that we will cherish forever.
After we decided on Scotland, we knew we wanted to get married in a wooded area preferably in or near the mountains of the highlands. We wanted it to feel dramatic, beautiful, secluded, and a little magical. We chose the large collection of parks most easily labeled as the Loch Lomond and the Trossachs National Park, although we may have ended up in the Queen Elizabeth Forest National Park. We spent the day before our ceremony driving through the area with Melissa, April, Josh, and Clint scouting for the perfect location to exchange vows. We ended up finding a little turn-off area with a small dirt car park for hikers and bikers, and after a short walk we found the perfect combination of pine trees, moss, and mountains.
On our actual wedding day, it rained steadily for most of the day. But it made for the most incredible, atmospheric ceremony when all we could hear was the rain drops coming down through the trees and we wouldn't change a thing. After we got back to our Airbnb, the rain stopped and the sun showed up just in time for a little bit of that golden hour before dark, which we definitely took advantage of.
From the photographer: The day after their ceremony, we ventured into the Scottish highlands, making for some breathtaking views and more portraits of the two.
A big congratulations to Chelsea and Jac on the start of your new journey as wife and husband, and a special thanks to photographer Melissa Marshall for sharing these emotional elopement photos with Junebug! Are you considering an intimate elopement rather than a traditional wedding? This whimsical and heartfelt Wahclella Falls elopement might just be the inspiration you need to go for it!
If anyone could help me with some information about the location? We are planning to elope in the Trossachs too and we want a remote location similar to this, but most importantly it would have to be accessible most of the way by car as we have a disabled guest with us! How hard was it to access this place?


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The Basics of Playing Poker Online
Published: January 5, 2023 / Updated: January 14, 2023 admin gamebling
Poker is a popular card game played in casinos around the world. The game involves a player using a standard 52-card deck to make a series of bets in order to form the best poker hand. During the course of a game, the players may choose to discard some or all of their cards. In some variations, the pot is split between the highest and lowest hands, depending on the rules.
Before playing a poker game, players should familiarize themselves with the various aspects of the game. Some of the key features include the cards, the rules of play, and the types of games available. These can range from a simple game of three-card stud to a complex game of seven-card stud. Players can choose from a variety of different rules and variations, depending on their skill level and budget.
A typical poker game takes place over a few rounds. Each round is comprised of several betting stages, which are arranged in a specific order. For example, a flop is the first set of three cards dealt to each player. This set of cards is followed by a betting round, wherein each player must match a bet. Depending on the type of poker, a player may be required to make a forced bet in addition to their regular bet.
One of the earliest forms of poker was a game togel hongkong known as three-card brag, which was widely played by gentleman during the American Revolution. This game incorporated bluffing, which is the act of making a bet that you don't really believe you can win. Similarly, some players may bluff by raising their bet to an amount that is slightly higher than the actual value.
Another poker variation is called Badugi, which is a version of the traditional game. It is similar to the three-card stud game, but the dealer issues only four cards instead of five. This variation has the same ranking structure as the traditional game.
However, instead of dealing all five cards to the player, the badugi dealer draws from a larger pool of cards. When a draw is complete, the player can collect the pot or fold their hand. If the dealer has the upper hand, the player can win.
The flop is the first set of three cards placed face up. After the flop, the dealer deals the rest of the cards to the remaining players. They then discard the cards they don't want, which are then replaced by new ones from the top of the deck.
The bluffing is the most important feature of the game. Unlike other vying games, where a player is trying to make the other players believe they don't have a chance to beat the player in front of them, in poker, a player is only trying to make a bet that they have the best poker hand possible.
Other poker variations are deuces wild, which means that two extra cards are added to the player's hand. Despite the number of different variants of the game, most versions of the game use a standard 52-card deck.


This Sea Village townhome has a spectacular white water ocean view from virtually every room in the house. Split level with entry at middle floor with entry directly from attached garage or from front courtyard. Bedrooms in lower level with upper level marvelous living room/dining room with open kitchen and spacious loft/den. Two bedroom, two full baths plus half bath, powder room off loft/den. Filled with light, open floor plan, balcony to observe the unobstructed view of Torrey Pines Beach and lagoon. This lovely unit has 2 bedrooms, 2.5 baths plus a den/ loft which looks down on open floor plan with its the living room and dining room and remodeled kitchen. Spacious, light and airy this is a Brant model. This home is across from the pool and spa on Mar Villa and only a short walk to the other pool and spa at Cam. Cala where the putting green and lawns encourage evening walks through Sea Village. The gorgeous Torrey Pines Beach is about 1/4 mile walk. This property is also within the Del Mar School District including Torrey Pines High School. Sea Village is known for its quiet but friendly ambience and this is a rare opportunity to live, work and play in one of the finest residential communities in coastal North County.
Listing provided courtesy of Karla Cohn & Associates Realty. Listing information © 2019 San Diego MLS, Inc.


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ACCEPTED

#### According to
Index Fungorum

#### Published in
null

#### Original name
Puccinia glumarum f. loliicola Sacc.

### Remarks
null

redpajama_set_name: RedPajamaGithub


Here's an interesting fact: 429 of the original Fortune 500 companies (1955) are no longer in business.
What went wrong? We can't say definitively, but evidence points to something we know now that they didn't know then: A happy workforce is crucial to business success. To work well, you have to live well.
Successful companies brim with happy, successful people who love their jobs, love their lives, feel appreciated by their employers and feel purpose in their work. Does that describe you? If it does, chances are you're fearless, focused, productive, innovative and an incredibly valuable employee.
So what's the best way to make work more fun? It's about more than just putting a mini-basketball hoop up on your filing cabinet or splitting early for happy hour every now and then. It's about blurring the lines between work and play; it's about letting your real-life inspiration bleed into your daily duties. When you really start living the life you want, working harder, smarter and better becomes second nature.
What are you waiting for? It's time to get to work on truly living.


text:
She does it all – she loves babies and cleans up all sorts of messes, but all she really wants to do is sit at the feet of Jesus.
You were warned it was a thankless job,
But no one warned you that it was also a thank-full job;
That for every sorrow there would be three blessings,
and you would learn, sooner or later,
that you were never really alone,
that saints went before you,
and saints will go after you,
And Jesus is there, in the guise of a stranger or friend,
About Martha' creation:
Martha was my very first mosaic, and at the time I made her, my only mosaic. Her attributes of baby and plumber's friend seemed appropriate to me, as a clergy woman. When the church calls a female pastor it is assumed that women will be good with children, and will want to do work with children and youth. In some churches, women are given leadership roles only with children and youth. I say that's because it's too important to entrust to anyone but women, but others would disagree. I know many clergy for whom unplugging toilets falls under "other duties as assigned." But figuratively speaking too, women are often left to clean up the messes others made. The women who surround her are all those who went before her who served the church but were denied leadership, Martha's cheerleaders from the sidelines, those women without whom Martha would not be The Reverend.


Glenn Hughes (born 21 August 1951) is an English rock bassist and vocalist, best known for playing bass and performing vocals for funk rock pioneers Trapeze, the Mk. III and IV line-ups of Deep Purple, as well as briefly fronting Black Sabbath in the mid-1980s.
In addition to being an active session musician, Hughes also maintains a notable solo career. He fronted the supergroup Black Country Communion from 2009 to 2013, and California Breed from late 2013 to early 2015. On 8 April 2016, Hughes was inducted into the Rock and Roll Hall of Fame as a member of Deep Purple.
This webpage uses material from the Wikipedia article "Glenn_Hughes" and is licensed under the GNU Free Documentation License. Reality TV World is not responsible for any errors or omissions the Wikipedia article may contain.


The police had to rush to the spot to quell the trouble.  Normal life was affected in several parts of the region as buses remained off the roads and schools and colleges  declared a holiday.  Meanwhile,  Bharatiya Janata Party workers held a protest at a police station in Hubballi demanding the arrest of Janata Dal (Secular) members, including its city president Rajanna Koravi, for allegedly trying to barge into the office of MP Pralhad Joshi and abusing him and Prime Minister Narendra Modi during the bandh.
This story has been auto-generated from a syndicated feed from http://www.deccanchronicle.com/nation/current-affairs/110918/congressmen-force-shutdown-tension-in-bagalkote-hubballi.html .


text:
Trouvé ist der Familienname folgender Personen:

 Gustave Trouvé (1839–1902), französischer Erfinder, Elektroingenieur und Chemiker
 François Trouvé (1711–1797), französischer Abt
 Rudy Trouvé (* 1967), belgischer Musiker
 Tatiana Trouvé (* 1968), italienische Künstlerin

Siehe auch: Objet trouvé

redpajama_set_name: RedPajamaWikipedia


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Nov 16 : Debating Wal-Mart's Impact on America's Workers
Debating Wal-Mart's Impact on America's Workers
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Few companies have created as much controversy as Wal-Mart. Wal-Mart's critics charge that the company often destroys jobs, depresses wages, suppresses worker rights, and imposes major costs on the public. Defenders say the company creates jobs, cuts prices for lower-wage Americans, and represents a free-market success.
The Center for American Progress asked a distinguished group of experts to debate the company's impact on the American economy and local communities. These experts will address issues such as: the economic benefits and costs of Wal-Mart's practices, whether Wal-Mart's business model is necessary for achieving profitability, whether Wal-Mart's practices produce an increased dependency on government, and the implications of Wal-Mart's practices in the global economy.
• Intro and Leo J. Hindery Jr.
• Jason Furman
• Arindrajit Dube
• Q and A
Note: All video provided in QuickTime (MPEG-4) format.
Full transcript (PDF)
Writings from our panelists:
• Wal-Mart's Giant Sucking Sound, by Leo J. Hindery Jr.
• Wal-Mart and Job Quality – What Do We Know, and Should We Care?, Arindrajit Dube, PhD and Steve Wertheim (PDF)
• Wal-Mart: A Progressive Success Story, by Jason Furman (PDF)
Arindrajit Dube, Research Economist, UC Berkeley Institute of Industrial Relations
Jason Furman, Visiting Scholar, New York University's Wagner School
Leo J. Hindery Jr., Managing Partner, InterMedia Partners VII, LLP
Moderated by:
Robert Gordon, Senior Vice President for Economic Policy, Center for American Progress
Arindrajit Dube is a labor economist who has worked on the issues of low-wage work and job quality, outsourcing, and employment-based health care. He received his Ph.D. in Economics from the University of Chicago, and his Masters in Development Policy Studies from Stanford University. Dr. Dube's areas of expertise include health care, the minimum wage, restructuring in the retail labor market, and labor relations. Dr. Dube's recent research includes studying the impact of Wal-Mart on retail sector earnings; the effects of citywide wage mandates and changes in employment based health coverage in response to rising employee contributions. His past work includes quantifying the public cost of low-wage jobs; how wages in service jobs are affected by outsourcing; shared compensation and decision making systems; an impact study of proposed Paid Family Leave legislation in California (signed into law in 2002); and an analysis of the pay-or-play health care legislation in California in 2003 (SB2).
Jason Furman is a Visiting Scholar at New York University's Wagner School and a Non-Resident Senior Fellow at the Center on Budget and Policy Priorities. Previously, Furman served as Special Assistant to the President for Economic Policy in the Clinton Administration. Furman has been a visiting lecturer at Columbia and Yale Universities. In addition, he served as a Staff Economist at the Council of Economic Advisers, Senior Economic Adviser to the Chief Economist of the World Bank, and Director of Economic Policy for the Kerry-Edwards campaign. He received his Ph.D. in Economics from Harvard University.
Leo J. Hindery, Jr. is Founder and Managing Partner of InterMedia Partners VII, LLP, which makes mid- to large-size equity investments in media companies. Until October 2004 Mr. Hindery was Chairman of The YES Network, the nation's premier regional sports network. From December 1999 until January 2001, Mr. Hindery was Chairman and Chief Executive Officer of GlobalCenter Inc., a major Internet services company. Until November 1999, Mr. Hindery was President and Chief Executive Officer of AT&T Broadband. Mr. Hindery was elected President of TCI and its numerous affiliated companies, then the world's largest cable television distribution and programming entity, in February 1997. In 1999, Mr. Hindery was named Cable Television Operator of the Year, received from the National Cable Television Association its Distinguished Vanguard Award for Leadership, and was named by Business Week as one of the "Top 25 Executives of the Year." In 2002, Mr. Hindery was inducted into the Hall of Fame of the Minority Media & Telecom Council, received the Oates-Shrum Leadership Award of the Gay & Lesbian Victory Fund, and was named a Founder of the Society of Jesus (Jesuits). In 2003, he co-founded, along with Russian Federation Council Chairman Sergey Mironov, Transatlantic Partners Against AIDS (TPAA). In 2005, he received from the Asia Society and TPAA their Founders Award for his efforts in the international fight against AIDS, especially in Asia. Mr. Hindery graduated from Stanford University's Graduate School of Business in 1971, where he earned a Master of Business Administration degree. He is a graduate of Seattle University. Mr. Hindery has received honorary Doctor of Humane Letters degrees from Emerson College and the Rabbinical College of America. He is currently an executive-in-residence at Columbia Business School. Mr. Hindery is also the author of two books: The Biggest Game of All: The Inside Strategies, Tactics, and Temperaments That Make Great Dealmakers Great (Free Press, 2003) and the just-published It Takes a CEO: It's Time to Lead with Integrity (Free Press, 2005).
Robert Gordon is the Senior Vice President for Economic Policy at the Center for American Progress. Before joining the Center, Robert was the Domestic Policy Director for the Kerry-Edwards campaign, where he served as the campaign's designee on the Democratic platform drafting committee. Previously, Robert worked for Senator John Edwards, first as his Judiciary Committee Counsel and Legislative Director in the Senate, then as the Policy Director for his presidential campaign. Prior to his work on Capitol Hill, Robert was a Law Clerk for Justice Ruth Bader Ginsburg and a Skadden Fellow at the Juvenile Rights Division of the Legal Aid Society in New York City, where he represented children in abuse and neglect proceedings. Robert also served in the Clinton White House as an aide to the National Economic Council and the Office of National Service, where he helped craft the legislation creating AmeriCorps. Robert graduated from Harvard College with highest honors and from Yale Law School. He is also a nonresident Fellow at the Brookings Institution.


Chicago Cubs right-handed pitcher Justin Grimm and backup rookie catcher Victor Caratini were sent down to Triple-A Iowa on Tuesday according to multiple reports.
The two teammates were sent down to Iowa to make room for newcomers Justin Wilson and Alex Avila who the team acquired in a trade from Detroit. Wilson will wear No. 37 and Avila will wear No. 13 in case you are into jersey numbers.
In 2017, Grimm has a 5.18 ERA, 42 strikeouts, and 1.28 WHIP in 40 innings of work. However, in July he had a 7.94 ERA with 1.85 WHIP in 11 innings.
Caratini had limited time with the ballclub with 26 at-bats batting .192 with a memorable game-winning homer, two doubles, two RBI, and .250 on-base percentage.
Both of the demoted players should return to the Cubs when the rosters expand to a 40-man squad in September.


text:
Program offers inmates chance at redemption
By WCSheriff February 27, 2018 Featured, Newspaper & Multimedia
Worcester County Sheriff Lewis Evangelidis talks about their STOP program in his office at the house of corrections last Wednesday morning.
By Peter Jasinksi – Sentinel & Enterprise – 2/26/18
Looking ahead to a possible four-year jail sentence, David Troy knew he wanted to get the most out of being incarcerated.
Spending much of his adult life in and out of jail and racking up 122 different felonies from drug offenses to larceny, the 26-year-old knew that abusing drugs since he was 10-years-old had led to the point where he was looking at some serious time behind bars.
His chance at redemption came after he nearly died of an opiate overdose last year and was arrested the next day.
When he arrived at the Worcester County House of Correction, he knew it was time to get help for his addiction.
"Most guys come up here undecided, but after a couple weeks and learning what the program is really all about, we tend to follow the same motions and come together as one," he said.
The program Troy referred to is the jail's Substance Treatment Opportunity Program, also known as STOP, which puts inmates through an intensive six-month regimen of counseling and classes while housing participants in a completely separate section of the facility.
Graduates of the program are less than half as likely to relapse as the rest of the jail's population upon release, which, as program director Dawn Drummey explained, is just one of the things that make STOP effective as a treatment option.
"This program is not like anything I've seen before and not one I expected in a jail," said Drummey, who took over as the director of substance abuse last year. "It's really a community that supports each other and probably the safest place I ever worked.
The community itself is housed in a part of the jail called Mini-5, a medium security cell block that was once used for female inmates.
Here, the inmates live together, all striving toward the common goal of sobriety. They each have their own room and their own strategy for getting free of addiction. Participants undergo cognitive behavioral therapy and take classes on topics like anger management, dealing with triggers, and forming positive relationships.
Because the space can only house 36 people, open spots in the program are coveted.
Worcester County Sheriff Lew Evangelidis said he's seen inmates become more interested in STOP over the 12 years it's been in operation. Some have become so dedicated to it that they've opted to forgo parole in order to stay in the jail longer and finish out their six-month treatment.
"I believe the word around here among the inmates is that this program is real, and if you're serious about it, these people will help you," he said. "That's a bit of a game changer, and I'm proud of that fact."
However, it takes more than a history of addiction to get accepted into STOP. Program staff and correctional officers put applicants through a series of interviews before they're approved. Even in a facility where roughly 85 percent of the 1,000 inmate population is dealing with substance abuse issues, STOP won't always reach its 36-person cap because program staff are so careful of who they let in.
"We listen to their words and see if they're ready. We ask them why they want sobriety and why now," said Drummey. "We want to make sure they're looking for help and not just what they think is going to be a good time."
One of the few to get in is Michael Day, a 27-year-old Barre native currently two months into STOP.
"I've got a decent amount of sober time and this will help me get to being a functional sober person," he said. "I had been sober, but I was still committing crimes. In my eyes, living clean is different from living sober."
Day, who had been addicted to heroin and methamphetamine, said he's found therapy and group sessions have helped him see addiction as a disease that can be treated and plans to continue that treatment by attending narcotics anonymous once he's released from jail.
Finding supports and continuing recovery after release is another big part of the program. Participants regularly meet one-on-one with councilors to talk about re-entry and finding residential treatment facilities they can enter after leaving the jail. STOP has also started educating participants on the possible benefits of Vivitrol, a medication that can help wean people off alcohol and drug dependence.
"I think it's a novel approach," said Jefferson Mitchell, a 34-year-old participant currently two months into STOP. "The link between drug use and jail sentences is incontrovertible and this is the first I've seen of the justice system getting wind of that."
As Mitchell explained, STOP acts almost as a half-way house for inmates and the cooperation between participants has made the program easier for him than he initially anticipated.
"We have more in common than different. There's very little conflict in this part of the jail," he said. "In a jail, typically, if you don't have something, then no one's going to want to help you."
The seriousness of the work and the progress being seen in STOP has led to some inmates wanting to remain involved in the program even after their six months are over. David Troy completed STOP two months ago but is still living in Mini-5 because he wants to help others at the beginning of recovery.
His responsibilities include facilitating group meetings and he also likes to reach out to anyone who seems to be struggling and how they're doing.
"If anybody ever needs to talk, I'm always there. My door is always open," he said.
While his time with the program has made Troy take on a supportive role in other people's treatment, he said he doesn't know if he'd want to go as far as becoming a substance abuse counselor when he's released. What he is seriously considering is working with middle and high school-aged students at risk for becoming addicted.
"Hopefully my story can help a younger kid not go down the path I went down," he said. "If it effects one kid, it can help them move on in life."
Evangelidis refers to STOP as a "national model" for substance abuse treatment that he hopes others will try to replicate.
"This program is special. It's not being done anywhere else," he said. "Today, I could probably double the program. I'm not saying put 250 people in it, I don't know if we could. But if I had the resources, I could do at least 50 to 75 people."
The physical limitations of Mini-5 mean the jail would have to find a larger space if STOP were to be expanded. Limited resources have held back growth for the last decade, but Evangelidis and his staff are now planning to renovate a larger, unoccupied building on the jail's campus.
Moving to this new space means STOP could grow to 96 participants. Evangelidis said he hopes to break ground on the project in 2020.
"There are 6,000 people who leave this place every year, and if we have an opportunity to turn their lives around, turn them into better, productive citizens, that's all we can do," he said. "This program, I think, is the best of what we do."


text:
Q: Why does Chef need so many attribute types? According to the docs (emphasis mine):

The chef-client uses six types of attributes to determine
  the value that is applied to a node during the chef-client run.

I have some Chef experience, but in several years, I have never encountered a use case that needed different attribute types.
Now, a colleague left this comment in a change I proposed:

you are sure that this default overrides the default of the cookbook?
  wouldn't normal be better for this case?

Of course I'm not sure. I'm rather confused.
What use cases justify having this kind of complexity? Why does Chef need so many attribute types?

A: All in all, Chef does not need it, it allows it for convenience.
I would recommend against the use of normal as attributes of this type are stored in the node object permanently where default and overrides are always computed at compile time. The order of precedence matters for this, an override will surclasse the normal which will surclasse the default. Scheme of this is available in the doc you linked to.
For the reason why there are so many different types, it's to allow one to define defaults in a cookbook, and then supersede them in a wrapper cookbook, in a role, in an environment or in a recipe without having to change the cookbook itself.
Example case: I wish to set an Apache server on 3 boxes, I'll start with a cookbook doing a minimal install of apache2 with a default listen_port attribute of 80.
For my general cases (2 nodes on 3) I wish to have Apache listening on port 800 instead of default 80, and add some extra configuration. I'll do a generic wrapper around the apache install to change the listen_port attribute to 800 and do the extra configuration.
For the third node I wish to have the same configuration, but make it listen on port 2053. To tackle this I can set the attribute on the node, or in a role or in another wrapper cookbook.
If at any time I wish to ensure a parameter I set won't be superseded by a wrapper or a role, I can get a level over it, using override instead of default in an attribute file of a wrapper cookbook makes clear I'm willing to override this value and don't have it supersede when the inclusion happens.
At the end of the day, for 99% of cases, sticking with default level should be enough, but the other levels are available when needed, for quick fix or debug purposes etc.

A: See the last section of this answer I gave to a previous question:
Using attributes in Chef
Copied here:
The problem with Chef Attributes is that they've grown organically and sprouted many options to try to help out users who painted themselves into a corner. In general you should never need to touch automatic, normal, force_default or force_override levels of attributes. You should also avoid setting attributes in recipe code. You should move setting attributes in recipes to attribute files. What this leaves is these places to set attributes:
in the initial -j argument (sets normal attributes, you should limit using this to setting the run_state, over using this is generally smell)
in the role file as default or override precedence levels (careful with this one though because roles are not versioned and if you touch these attributes a lot you will cause production issues)
in the cookbook attributes file as default or override precedence levels (this is where you should set most of your attributes)
in environment files as default or override precedence levels (can be useful for settings like DNS servers in a datacenter, although you can use roles and/or cookbooks for this as well)
You also can set attributes in recipes, but when you do that you invariably wind up getting your next lesson in the two-phase compile-converge parser that runs through the Chef Recipes. If you have recipes that need to communicate with each other its better to use the node.run_state which is just a hash that doesn't get written as node attributes. You can drop node.run_state[:foo] = 'bar' in one recipe and read it in another. You probably will see recipes that set attributes though so you should be aware of that.

redpajama_set_name: RedPajamaStackExchange


When our founder Ying Liu discovered that her daughter suffered from chronic eczema, she knew she would have to search for a solution if she was going to ever get good sleep again. Her daughter would fuss and pull at her pajamas all night as her pajamas were very irritating to her sensitive skin. She discovered that her solution lied in finding pajamas made out of the incredible soft and cooling fibers of bamboo. With her PhD in Economics and history in design she decided to design her own sleep solution made of the incredible bamboo fabric.
We've since expanded to Women's Loungewear and home accessories and are always expanding. Once you feel our fabric you'll only want to buy products made of bamboo.
Our new all natural sea sponges are harvested in the warm waters of the Gulf of Mexico in the USA. Sponges contain healthy sea minerals and are toxin free. Sponges are hypoallergenic, bacteria resistant, and prevent the growth of mold and mildew. Sea Sponges are a renewable resource. Size: 4-4.5"
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Q: Python sqlite3 tkinter. Run query, add column and save to xlsx I got some question. I would like to create an app to run some sql query(ill use sqlite3) and then show data with tkinter, but ill like to add 1 more column to the results where user can input some data and next save it to the xlsx. What is the problem? I can't figure out method to add that column for user input. I'll show query results as a data frame.

A: It will be better if you provide minimum reproducible example. You can create Entry widget to add extra column to tkinter. Get the data from .get() method and add it to sqlite database using Update. Then you can read whole database as pandas dataframe and export is to excel using to_excel method.


text:
Lucifer Incestus es el cuarto álbum de la banda de Austria Belphegor en el año 2003 lanzado por Napalm Records.

Lista de canciones
 "Inflamate Christianos (Intro)" 0:33
 "The Goatchrist" 4:19
 "Diaboli Virtus in Lumbar Est" 3:49
 "Demonic Staccato Erection" 5:01
 "Paradise Regained" 4:12
 "Fukk the Blood of Christ" 5:47
 "Lucifer Incestus" 2:44
 "The Sin-Hellfucked" 5:44
 "Fleischrequiem 69 (Outro)" 4:16

Álbumes de Belpegor
Álbumes de 2003
Álbumes de black metal
Álbumes de Napalm Records


text:
Introducing Yellow Ape Productions – A Motion Picture Development and Production Company
Virginia Beach – VA
A new motion picture development and production company gets ready to take action in 2011 with two films in preproduction, and four more in development.
Yellow Ape Productions Producer/President/CEO Ethan Marten announces the new company and its six projects less than two months after the world premiere of the sci-fi movie he co-produced and EPed, Atlantis Down.
Two films are slated for 2011, Marten says, including a co-production with Scott Hansen Productions, and a co-production with Star Circle Pictures. Four more pictures are in development for 2012 and 2013. Stay tuned for further announcements and updates.
Yellow Ape Producer Ethan Marten scouting for upcoming 2011 co-production with Scott Hansen Productions.
Not what was meant by shooting a picture in Virginia… Screenwriters Grayson Wolfe and Will Dresden scouting locations.


Hi fazrul ! Great artworks & strong drawings. May i know what is your preference brand of color pencils? Thank you.
Fazrul-love your cover design. The soft colors. It's very ethereal as if the young women in the picture were in the process of dematerializing.
That should be "woman"-not women.
I love all your comments mr nothingprofound ! As i love the way you writr your poems..thank you so much !
You are welcome. I prefer PRISMACOLOR cause of their opaqueness but currently use BRYUNZEEL cause of easy to get and i like their softness too.
this one is simple but adorable...like it...would you mind to do some croquis on me...hahaha!
Really? I'm so much appreciated.
It is the first time that I have come across this kind of blog where someone has posted his sketches. All the sketches are awesome!! Great work buddy. I particularly liked the sketch of this woman. She looks so beautiful and innocent and you have done it beautifully. Best wishes.
She looks beautiful and innocent because she really is.
She is my friend..she is Rohayah.There's no one can deny her that is a gift from God and i realise there are so many people sharing a same thought as we did,Pratishtha.
To telling the truth,she has a beautiful and generous soul too.
I'm honored to get a praise from a great mind like you.
I like this one very much, the smile is so mysterious, as if she is mocking or she is just happened to saw something.


text:
Non-issue of bills does not stop accrual of income under mercantile system of accounting
| Income Tax - Judiciary
Case Law Details
Case Name : M/s. Optum Health & Technology (India) Pvt. Ltd. Vs ITO (ITAT Bangalore)
Appeal Number : ITA No.1068/Bang/2016
Date of Judgement/Order : 08/02/2019
Related Assessment Year : 2012-13
Courts : All ITAT (7615) ITAT Bangalore (464)
Download Judgment/Order
M/s. Optum Health & Technology (India) Pvt. Ltd. Vs ITO (ITAT Bangalore)
The Assessee follows mercantile system of accounting and therefore under the Act, the AO is empowered and bound to compute income in accordance with the mercantile system of accounting. There is no dispute that under mercantile system of accounting debit of value of services to the tune of Rs. 1,50,84,240 was not because of non-accrual of income but only because bills were not raised on the customers for value of services which had already accrued. The fact that bills were not raised does not stop accrual of income under the mercantile system of accounting. Therefore the claim of the Assessee which is purely based on AS-9 is not sustainable and the action of the revenue authorities in making the impugned addition was justified. We however wish to make it clear that the aforesaid observations will hold good only for AY upto AY 2012-13 because Sec.145 of the Act has undergone some statutory amendments and the position after such amendment is not and cannot be subject of decision in this appeal. The fact that value of services recognised for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax under the Act. The concept of value of service for the purpose of levy of service tax and total income for the purpose of levy of income tax are different and are determined on relevant statutory provisions applicable.
We however wish to make it clear that the income recognition of which was postponed by the Assessee by following AS-9 cannot be regarded as income in the year in which it is offered to tax by the Assessee, because the law is well settled that same income cannot be taxed twice. The burden will however be on the Assessee to show as to how the income offered in a later assessment year was income which was not recognised in earlier Assessment year by reason of application of AS-9. Subject to these observations, we find no merit in this appeal by the Assessee and dismiss the same.
FULL TEXT OF THE ITAT ORDER
This is an appeal by the assessee against the order dated 08.03.2016 of the CIT(Appeals)-V, Bengaluru relating to assessment year 2012-13.
2. The only issue that arises for consideration in this appeal by the assessee is as to whether the revenue authorities were justified in making an addition of Rs.1,50,84,240 to the total income of the assessee. The material facts which are relevant for adjudication in this appeal are that the assessee is a company and is engaged in the business of rendering counselling and consultation services. The assessee at the request of various business or other organisations, renders services in the form counselling to employees of the clients' organization like psychological aspects of the employee, stress management etc. It is not in dispute that as per the sales ledger maintained by the assessee, the total value of sales for the relevant previous year i.e., the value of services for which the assessee had contracts with the clients was a sum of Rs.3,15,97,038. The AO, however, found that from and out of the total sales, the assessee had reduced a sum of Rs.1,50,84,240. When the assessee was asked to explain why the aforesaid sum was reduced from the sales figure, the assessee explained that the counselling done on the clients' employee by the assessee is for the purpose of maximizing the performance of employee of the assessee's client. Since it was intangible in nature, the assessee recognizes accrual of income only when the bills are raised on the clients for services rendered. This position was not accepted by the AO, as according to the AO, such reduction from the sale value was not permissible in law.
3. Before the CIT(Appeals), the assessee made detailed submissions with regard to the nature of the amount debited in the profit & loss account by accepting that the total sales credit is a sum of Rs. 31,597,038 and reversal in the sales ledger account was a sum of Rs. 15,084,240. The Assessee submitted that in doing as above it followed the Accounting Standard 9 ("AS-9") taxguur.in issued by the Institute of Chartered Accountants of India (ICAI). AS-9 of ICAI requires the assessee in service sector to recognise their revenue as and when the service is performed, either by proportionate completion method or by completed service contract method. The Assessee explained that in order to record revenue in an accounting period, it creates a journal entry to record them as accrued revenue. Accrued revenue is a sale that has been recognized by the seller, but which has not yet been billed to the customer. This concept is used in businesses where revenue recognition would otherwise be unreasonably delayed. The concept of accrued revenue is required in order to properly match revenues with expenses. The absence of accrued revenue would tend to show excessively low initial revenue levels and low profits for a business, which does not properly indicate the true value of the organization. Also, recognizing accrued revenue tends to result in much lumpier revenue and profit recognition, since revenues would only be recorded at the longer intervals when the invoices are issued. The Assessee submitted that accrued revenue concept is quite common in the services industries, since billings may be delayed for several months, until the end of a project or on designated milestone billing dates.
4. Since submission made before CIT(A) was a fresh submission supported by reasons never presented before the learned AO, a remand report was called for from the AO. The learned AO in his remand however, outrightly rejected the Assessee's fresh submission stating it to be the same submission made before the learned AO at the time of scrutiny assessment which was never submitted before the learned AO.
5. The CIT(Appeals), however, was not convinced with the aforesaid contentions put forth by the assessee. He held that the assessee follows mercantile system of accounting and was therefore bound to recognize revenue on the basis of accrual. Once income has accrued to the assessee, the assessee cannot suo motu refuse to recognize revenue on the pretext that the assessee follows proportionate completion method as per AS 9 of ICAI and therefore the revenue can be recognized only when services are substantially rendered by the assessee and when the bills are raised. This, in substance, is the conclusion of the CIT(Appeals).
6. Aggrieved by the order of the CIT(Appeals), the assessee has preferred the present appeal before the Tribunal.
7. We have considered the rival submissions of the ld. counsel for the assessee, who reiterated the submissions as were made before the lower authorities. The ld. counsel also filed before us a statement showing the reconciliation of reversal of provisional entry against the actual invoice booking. The ld. DR relied on the order of CIT(Appeals). At the time of hearing, the ld. counsel for the assessee, without prejudice to his submissions made before the CIT(Appeals) which were reiterated before the Tribunal, submitted that in the event of Tribunal not accepting the stand taken by the assessee, then the income which was not recognized by the assessee in the present assessment year and which was postponed and recognized in the subsequent assessment year, will suffer double taxation. His submission was that in such an event, where the same income is taxed in this year and offered to tax in the subsequent assessment year, should not be taxed and to this effect, appropriate directions should be given.
8. We have given a careful consideration to the rival submissions. Before us, an Affidavit was also filed by one Mr.Amber Alam, Director of the Assessee explaining the way in which accounting entries were passed by the Assessee in its books of Accounts. It has been explained in the affidavit that in the books of accounts the Assessee records revenues for a particular agreement on accrual basis but such entry is only provisional. When actual invoice is raised as per the agreement with the customer (which may be monthly, quarterly or half-yearly) a second entry reversing the recognition of revenue on accrual basis is passed. Thereafter, a third entry is passed recognizing revenue based on actual invoice raised on the customers and this is the actual revenue recognised in the books of accounts. The first entry and the second entry of reversal of the first entry are purely for Management reporting purposes. It has also been explained that the income reported for income tax purposes is also the value of services declared as per the return filed for levy of service tax.
9. It is clear from the submissions made before CIT(A) and also the affidavit of the Director that there was accrual of income as per the mercantile system of accounting when the first entry is passed. The second and third entry are explained as entries which are passed in tune with Accounting Standard-9 (AS-9) issued by Institute of Chartered Accountants of India (ICAI). AS-9 deals with accounting standards for recognition of income. The following paragraphs, viz., Paragraphs-4, 5, 7, and 9 to 12 of AS-9 would be relevant for the purpose of the present appeal:-
4. The following terms are used in this Statement with the meanings specified:
4.1 Revenue is the gross inflow of cash, receivables or other consideration arising in the course of the ordinary activities of an enterprise from the sale of goods, from the rendering of services, and from the use by others of enterprise resources yielding interest, royalties and dividends. Revenue is measured by the charges made to customers or clients for goods supplied and services rendered to them and by the charges and rewards arising from the use of resources by them. In an agency relationship, the revenue is the amount of commission and not the gross inflow of cash, receivables or other consideration.
4.2 Completed service contract method is a method of accounting which recognises revenue in the statement of profit and loss only when the rendering of services under a contract is completed or substantially completed.
4.3 Proportionate completion method is a method of accounting which recognises revenue in the statement of profit and loss proportionately with the degree of completion of services under a contract. Explanation
5. Revenue recognition is mainly concerned with the timing of recognition of revenue in the statement of profit and loss of an enterprise. The amount of revenue arising on a transaction is usually determined by agreement between the parties involved in the transaction. When uncertainties exist regarding the determination of the amount, or its associated costs, these uncertainties may influence the timing of revenue recognition
7. Rendering of Services
7.1 Revenue from service transactions is usually recognised as the service is performed, either by the proportionate completion method or by the completed service contract method.
(i) Proportionate completion method—Performance consists of the execution of more than one act. Revenue is recognised proportionately by reference to the performance of each act. The revenue recognised under this method would be determined on the basis of contract value, associated costs, number of acts or other suitable basis. For practical purposes, when services are provided by an indeterminate number of acts over a specific period of time, revenue is recognised on a straight line basis over the specific period unless there is evidence that some other method better represents the pattern of performance.
(ii) Completed service contract method—Performance consists of the execution of a single act. Alternatively, services are performed in more than a single act, and the services yet to be performed are so significant in relation to the transaction taken as a whole that performance cannot be deemed to have been completed until the execution of those acts. The completed service contract method is relevant to these patterns of performance and accordingly revenue is recognised when the sole or final act takes place and the service becomes chargeable.
9. Effect of Uncertainties on Revenue Recognition 9.1 Recognition of revenue requires that revenue is measurable and that at the time of sale or the rendering of the service it would not be unreasonable to expect ultimate collection.
9.2 Where the ability to assess the ultimate collection with reasonable certainty is lacking at the time of raising any claim, e.g., for escalation of price, export incentives, interest etc., revenue recognition is postponed to the extent of uncertainty involved. In such cases, it may be appropriate to recognise revenue only when it is reasonably certain that the ultimate collection will be made. Where there is no uncertainty as to ultimate collection, revenue is recognised at the time of sale or rendering of service even though payments are made by instalments.
9.3 When the uncertainty relating to collectability arises subsequent to the time of sale or the rendering of the service, it is more appropriate to make a separate provision to reflect the uncertainty rather than to adjust the amount of revenue originally recorded.
9.4 An essential criterion for the recognition of revenue is that the consideration receivable for the sale of goods, the rendering of services or from the use by others of enterprise resources is reasonably determinable. When such consideration is not determinable within reasonable limits, the recognition of revenue is postponed.
9.5 When recognition of revenue is postponed due to the effect of uncertainties, it is considered as revenue of the period in which it is properly recognised.
10. Revenue from sales or service transactions should be recognised when the requirements as to performance set out in paragraphs 11 and 12 are satisfied, provided that at the time of performance it is not unreasonable to expect ultimate collection. If at the time of raising of any claim it is unreasonable to expect ultimate collection, revenue recognition should be postponed.
11. In a transaction involving the sale of goods, performance should be regarded as being achieved when the following conditions have been 135 fulfilled: (i) the seller of goods has transferred to the buyer the property in the goods for a price or all significant risks and rewards of ownership have been transferred to the buyer and the seller retains no effective control of the goods transferred to a degree usually associated with ownership; and (ii) no significant uncertainty exists regarding the amount of the consideration that will be derived from the sale of the goods.
12. In a transaction involving the rendering of services, performance should be measured either under the completed service contract method or under the proportionate completion method, whichever relates the revenue to the work accomplished. Such performance should be regarded as being achieved when no significant uncertainty exists regarding the amount of the consideration that will be derived from rendering the service."
10. The main plea of the Assessee is that in tune with paragraph-12 of AS-9 taxguru.in, in a transaction involving the rendering of services, performance should be measured either under the completed service contract method or under the proportionate completion method, whichever relates the revenue to the work accomplished. In a mercantile system of accounting revenue is recognised on accrual basis when the agreement to render service is entered into with the party for the whole value of services. Accomplishment of work is irrelevant under the mercantile system of accounting. When due to cancellation or modification of agreement to render takes place then and only then a reversal of entries under the mercantile system of accounting is possible. In the case of the Assessee no such modification of the agreement to render service with the clients exists. The Assessee on his own recognises revenue only when bills are raised on the customer. Doing so might be well in tune with AS-9 which is more concerned with the true and fair view of the state of affairs of the business of the Assessee, but that would not be in tune with the mercantile system of accounting as understood u/s.145 of the Act.
11. The relevant statutory provisions regarding method of accounting under the Act, have to be first seen. Sec.145 of the Act (prior to its amendment by the Finance Act, 2014 w.e.f. 1.4.2015 applicable in the present case) deals with Method of accounting and it reads thus:
"Sec.145: Method of Accounting: (1) Income chargeable under the head "Profits and gains of business or profession" or "Income from other sources" shall, subject to the provisions of sub-section (2), be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee.
(2) The Central Government may notify in the Official Gazette from time to time Accounting standards to be followed by any class of assessees or in respect of any class of income.
(3) Where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where the method of accounting provided in sub-section (1) or Accounting Standards as notified under sub-section (2) have not been regularly followed by the Assessee, the Assessing Officer may make an assessment in the manner provided in section 144.
12. Vide Notification No. 9949, dated 25-1-1996 [(1996) 130 CTR (St) 33], Accounting Standard I relating to disclosure of accounting policies and Accounting Standard II relating to disclosure of prior period and extraordinary items and changes in accounting policies had alone been notified as Accounting Standards to be followed by an Assessee and no other accounting standard has been notified.
13. AS-9 has not been notified u/s.145 of the Act and hence does not have statutory force. The Assessee follows mercantile system of Accounting. AS-9 cannot be said to be either Cash system or Mercantile system of accounting. AS-9 has trappings of both cash system or mercantile system but cannot be said to fall strictly within the parameters of either cash system of mercantile system of accounting. The Assessee follows mercantile system of accounting and therefore under the Act, the AO is empowered and bound to compute income in accordance with the mercantile system of accounting. There is no dispute that under mercantile system of accounting debit of value of services to the tune of Rs.1,50,84,240 was not because of non-accrual of income but only because bills were not raised on the customers for value of services which had already accrued. The fact that bills were not raised does not stop accrual of income under the mercantile system of accounting. Therefore the claim of the Assessee which is purely based on AS-9 is not sustainable and the action of the revenue authorities in making the impugned addition was justified. We however wish to make it clear that the aforesaid observations will hold good only for AY upto AY 2012-13 because Sec.145 of the Act has undergone some statutory amendments and the position after such amendment is not and cannot be subject of decision in this appeal. The fact that value of services recognised for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax under the Act. The concept of value of service for the purpose of levy of service tax and total income for the purpose of levy of income tax are different and are determined on relevant statutory provisions applicable.
14. We however wish to make it clear that the income recognition of which was postponed by the Assessee by following AS-9 cannot be regarded as income in the year in which it is offered to tax by the Assessee, because the law is well settled that same income cannot be taxed twice. The burden will however be on the Assessee to show as to how the income offered in a later assessment year was income which was not recognised in earlier Assessment year by reason of application of AS-9. Subject to these observations, we find no merit in this appeal by the Assessee and dismiss the same.
15. In the result, appeal by the Assessee is dismissed.
Tags: accounting standard, ITAT Judgments
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text:
package org.hsqldb.server;

import java.io.ByteArrayOutputStream;
import java.io.DataOutputStream;
import java.io.IOException;

/**
 * Atomic transmission packet from HyperSQL server to ODBC client.
 *
 * Sample usage
 * <CODE>
 *     outPacket = OdbcPacketOutputStream.newOdbcPacketOutputStream();
 *     ...
 *     // For each packet you need to transmit:
 *     outPacket.reset();
 *     outPacket.write(this);
 *     outPacket.write(that);
 *     outPacket.xmit('X', hsqlDataOutputStream);
 * </CODE>
 */
class OdbcPacketOutputStream extends DataOutputStream {
    private ByteArrayOutputStream byteArrayOutputStream;
    private ByteArrayOutputStream stringWriterOS = new ByteArrayOutputStream();
    private DataOutputStream stringWriterDos =
        new DataOutputStream(stringWriterOS);
    private int packetStart = 0; // Stream's "written" at start of packet.

    public int getSize() {
        return written - packetStart;
    }

    /**
     * Wrapper method to write a null-terminated String.
     */
    synchronized void write(String s) throws IOException {
        write(s, true);
    }

    synchronized void write(String s, boolean nullTerm)
    throws IOException {
        stringWriterDos.writeUTF(s);
        write(stringWriterOS.toByteArray(), 2, stringWriterOS.size() - 2);
        stringWriterOS.reset();
        if (nullTerm) {
            writeByte(0);
        }
    }

    synchronized void writeSized(String s) throws IOException {
        stringWriterDos.writeUTF(s);
        byte[] ba = stringWriterOS.toByteArray();
        stringWriterOS.reset();

        writeInt(ba.length - 2);
        write(ba, 2, ba.length - 2);
    }

    synchronized void reset() throws IOException {
        byteArrayOutputStream.reset();
        packetStart = written;
        writeInt(-1); // length placeholder
    }

    static OdbcPacketOutputStream newOdbcPacketOutputStream()
    throws IOException {
        return new OdbcPacketOutputStream(new ByteArrayOutputStream());
    }

    protected OdbcPacketOutputStream(
    ByteArrayOutputStream byteArrayOutputStream) throws IOException {
        super(byteArrayOutputStream);
        this.byteArrayOutputStream = byteArrayOutputStream;
        reset();
    }

    /**
     * @return packet size (which does not count the type byte).
     */
    synchronized int xmit(
    char packetType, org.hsqldb.lib.DataOutputStream destinationStream)
    throws IOException {
        byte[] ba = byteArrayOutputStream.toByteArray();
        ba[0] = (byte) (ba.length >> 24);
        ba[1] = (byte) (ba.length >> 16);
        ba[2] = (byte) (ba.length >> 8);
        ba[3] = (byte) ba.length;
        reset();
        destinationStream.writeByte(packetType);
        destinationStream.write(ba);
        destinationStream.flush();
        return ba.length;
    }

    synchronized public void close() throws IOException {
        super.close();
        stringWriterDos.close();
    }

    /**
     * The behavior here is purposefully different from
     * java.io.DataOutputStream.writeChar(int), which writes 2 bytes.
     *
     * We are supporting only 1-byte characters, or don't care about the
     * high bits.
     */
    synchronized public void writeByteChar(char c) throws IOException {
        writeByte(c);
    }
}


text:
Here's why Texas A&M would schedule a football matchup with Sam Houston
Sports // Aggies
Brent Zwerneman, Staff writer
Devon Achane and Texas A&M will open their season Sept. 3 against Sam Houston, a game coach Jimbo Fisher says is about "trickling" money down to smaller programs for the good of the game.
Sam Craft, FRE / Associated Press
COLLEGE STATION — Texas A&M athletic director Ross Bjork played football at Emporia State in Kansas in the early 1990s. A&M coach Jimbo Fisher played football at Salem College in West Virginia before moving on to Samford in the late 1980s.
Those are three reasons Bjork and Fisher are fans of No. 6 A&M hosting Sam Houston in the opener Sept. 3, outside of the obvious of likely starting the season 1-0 by late that afternoon.
"Jimbo is a small college football guy, I'm a small college football guy, and I have a son who's trying to play college football," Bjork said in a visit with the Chronicle. "I do believe in helping out (smaller) programs by playing them."
A&M vs. Sam Houston at Kyle Field is a prime example of what Fisher considers a trickle-down impact in the sport, even if cynics believe a Power Five program like A&M should schedule four prominent nonconference opponents to go with an already rugged Southeastern Conference schedule.
"You have to trickle the wealth down to those schools so they can (help) make budget," Fisher explained of why he's all for A&M versus Small School State at least once a year. "And then Division I-AA can play Division II (and so on) … because if you don't and those schools have to fold up because they can't get money for their programs, where do the high school kids get scholarships?
"How many kids get educated from small college football? … We have to let that wealth drain through all of football, Division III, Division II, Division I-AA, the non-Power Fives. You have to for the betterment of this game."
The Aggies will pay the Bearkats $500,000, according to A&M deputy athletic director Justin Moore, to drive the 50 miles west on Highway 30 from Huntsville to College Station, a solid injection into Sam Houston's roughly $17 million annual athletics budget.
A&M and Sam Houston agreed to the game three years ago, when Sam Houston was still competing as a Football Championship Subdivision program (FCS, formerly Division I-AA). Sam Houston has about a third of A&M's enrollment and about a tenth of A&M's annual athletics budget of $165 million.
"I came from that league of ball. Bobby Bowden came from that league of ball. A lot of great coaches (have)," said Fisher, whose son Trey is a quarterback at Florida A&M following a transfer from Tennessee-Martin. "Nick (Saban) came from Kent State, and that wouldn't be considered a Power Five job. … I know they might not be the greatest games to watch, but there are a lot of upsets in those games, too.
"(It's) for the betterment of football, because (if) those kids quit playing football in high school because there are opportunities in other sports, that hurts the game of football in the (big) picture. That's the way I look at it, and maybe it's because I came from small college football."
A&M, 8-4 last season, follows the Sam Houston opener with another home game against Appalachian State on Sept. 10 before finally earning the nation's attention by hosting No. 16 Miami on Sept. 17.
For its part, Sam Houston, which won the 2020 FCS national title before shifting from the Southland Conference to the Western Athletic Conference last season, is impolitely declining to play the subdued role of sacrificial lamb against the Aggies. The Bearkats are 21-1 over the past two seasons in Southland and WAC action.
"This is not a 'money' game for us. That is not how we look at it," said Sam Houston coach K.C. Keeler, whose Bearkats are on the move again next year, this time to Conference USA. "This is an opportunity for us, and we know we're going to have a great challenge out there."
The SEC is mulling whether to play nine league games a year (plus three nonconference opponents) or eight league games a year (plus four nonconference opponents) once Texas and Oklahoma join the league no later than 2025. But no matter the decision, A&M intends to mix in at least one much smaller program per season.
"That helps sustain the playability for the next generation and the generation after that. It keeps football viable," said Bjork, adding that smaller programs also buy better equipment with financial injections from larger programs. "Even if you go to three nonconference games, you would still have room for a game like Sam Houston.
"We also have sister institutions in Prairie View A&M and Tarleton State, and helping them has been a cool thing. … My son (for example) just wants to play, and I don't know what level he'll play at. But if this helps my son or somebody else's son play in a program, that's good for the game of football."
brent.zwerneman@chron.com
Twitter: @BrentZwerneman
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Brent Zwerneman
Reach Brent on
Brent Zwerneman is a staff writer for the Houston Chronicle covering Texas A&M athletics. He is a graduate of Oak Ridge High School and Sam Houston State University, where he played baseball.
Brent is the author of four published books about Texas A&M, three related to A&M athletics. He's a five-time winner of APSE National Top 10 writing awards for the Houston Chronicle and San Antonio Express-News, including in 2021 breaking the bombshell college football story of the decade: Texas and Oklahoma secretly planning a move to the SEC.
He netted a national APSE second-place finish for breaking the Dennis Franchione "secret newsletter" scandal in 2007, and his coverage of Texas A&M's move to the SEC from the Big 12 also netted a third-place finish nationally in 2012.
Brent was named national beat writer of the year by the Football Writers Association of American for 2021, the first Texan to earn the honor, but he's most proud on the sports front of earning Dayton Invitational Basketball Tournament MVP honors in 1988.
Brent met his wife, KBTX-TV news anchor Crystal Galny, in the Dixie Chicken before an A&M-Texas Tech football game in 2002, and the couple has three children: Will, Zoe and Brady.
Texas finally gets the best of Baylor
No. 10 Texas beat No. 11 Baylor Monday night at the Moody Center to snap a six-game losing streak against the Bears.
By Nick Moyle
Girls basketball: Clark rolls in 67-21 statement win over Johnson
By David Hinojosa
Girls soccer: Johnson's Camila Palacios named E-N Player of Week
Boys soccer: Brandeis' Jake Salas named E-N Player of the Week
Boys basketball: Somerset's Matthew Soto named E-N Player of the Week