We are pleased to announce the release of Corporate Taxprep Classic 2018 v.2.1.
The CD-ROMs will be shipped starting the week of January 20, 2019.
The following is a brief summary of the changes included in Corporate Taxprep Classic 2018 v.2.1.
On November 21, 2018, the federal Government presented the Fall Economic Statement 2018. Certain of the announced measures relate to the capital cost allowance, Canadian development expenses as well as expenses for Canadian property relating to oil and gas. Modifications with regards to these measures have been integrated in this version of Corporate Taxprep Classic.
On November 15, 2018, the Government of Ontario presented the 2018 Economic Outlook and Fiscal Review. The government announced that the measures with regards to the Ontario Research and Development Tax Credit and Innovation Tax Credit that were announced in the 2018 Budget would not be implemented. Modifications with regards to these measures have been integrated in this version of Corporate Taxprep Classic.
On December 3, 2018, the Government of Québec presented the Update on Québec's Economic and Financial Situation – Fall 2018. Certain of the announced measures relate to the capital cost allowance. Modifications with regards to these measures have been integrated in this version of Corporate Taxprep Classic.
For Taxprep training, please contact the Professional Services team at learning@wolterskluwer.com.


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Product Management has been around for as long as there have been companies selling products, but Product Management is on the rise. Product Managers are in short supply – named as one of just five key roles in the Startup Talent Gap report released in July 2018 by start-up peak body StartupAUS in collaboration with Microsoft, the University of Technology Sydney and Google – alongside coders, startup-focused sales roles, user experience designers, and data scientists.
So why are Product Managers in short supply now?
Says Nick Coster, "Since 2004-2006 when Facebook, Twitter and other social media ushered in a new era for the internet as a two-way medium, people shared the successes and failures of their product experiences with huge networks that enabled viral spreads of customer experiences. This meant that great products could flourish, and bad products had nowhere to hide.
"Also the capital cost of establishing a start-up has dropped to nearly zero, enabling global competition in nearly every niche imaginable.
"Older business models rely heavily on having the best marketing or trying to establish the best technology to win in both corporates and start-ups, but these models are failing.
The current shortage of Product Managers goes back to how modern day Product Managers began – organically. The current generation of Product Management professionals had little, if any, formal training in Product Management and found their own ways to get the best outcomes.
As Product Managers go from strength-to-strength in their roles, the successful ones often move on to become more senior managers or even CEOs of their own businesses, using the invaluable customer-centric approach and business focus gained in Product Management as a key advantage.
"The rate of change of the current market place is now outstripping the supply of these experienced product managers which is naturally pushing up the asking rate of Product Managers," says Nick.
Very few, if any, organisations offer structured Product Management training in-house or development pipeline, that takes a candidate with the right mindset, and skills them up for the job. Additionally, most employers don't consider hiring a junior or associate Product Manager and investing in their ongoing development.
Aspiring Product Managers can invest in themselves to get ready for a first Product Management role, through Brainmates' new half-day 'Moving in to Product course' running regularly in Sydney and Melbourne.
This gives aspiring Product Managers the essential language and framework to evolve their current thinking so they can position their professional experience and map this to the Product Management activities that they may already be performing. The course also provides guidance on Product Management resume writing and interview preparation.
Many organisations never provide formal training to their Product Managers believing that Product Management is a skill developed on the job. But without some formal learning, the organisation isn't getting the best of their Product Managers and, in some cases, this results in a great deal of wasted time money and effort as their influence cascades throughout the business and beyond, into the marketplace.
Experienced Product Managers are often a team of one – smart, capable, with a wide range of responsibilities, operating as the Swiss Army Knife of the company.
"Start-ups want to hire a Swiss Army Knife because they represent excellent value," says Nick. "They have deep experience and expertise across a range of industries, the invaluable ability to quickly learn, adapt, and thrive plus the courage to try.
To overcome this shortage, consider teaching Product Management to key functional groups within the business.
Start-ups are inherently risky and having just one Product Manager can be even more risky. Product Managers within start-ups tend to be responsible for execution and detail, while the founder owns the vision and strategy, and seeks funding.
When start-ups can't find a suitable Product Manager at a price point they can afford, there's a simple solution – train the whole business to think like a Product Manager. This minimises risk and builds capacity within the entire start-up in the critical early days. After all, the success of any business rests with the success of its products and services in the eyes of its customers.
Passionate about building products and services that delight the user and customer. Ask Nick about changing Product Manager behaviour.


Upon arrival at Leh airport, meet our local representative, transfer to hotel. We recommend you complete relax for the rest of the day to enable yourselves to acclimatize, as high altitude sickness occurs when your body does not adjust due to lack of oxygen at the high altitude. In the late afternoon drive to the city centre for an orientation walk in the market and overnight stay at hotel.
After having breakfast leave for Uletokpo camping which is one of the most wonderful camping in Ladakh. Visit Spituk Monastery also known as Pethup Gompa, is located 8 km from Leh. The monastery is home to 100 monks and a giant statue of Kali. En route visit Alchi monastery, it is said to be the oldest and most famous monastery in Ladakh. The monastery is maintained and looked after by the Likir monastery, it has paintings made by Kashmiri artists, which has a touch of Indian art. This monastery has 6 main buildings. Around lunch time, you will reach Uleytokpo which lies amidst the snow draped mountains. It is a scenic and ultimate destination blessed with breath taking natural beauty. In the evening, enjoy sitting on the bank of the river coming down from the Rizong side. Overnight stay in camp.
In the morning leave for Lamayuru monastery which is located in the taluk of Khalsi, district of Leh. From here another 22 Km drive will take you to Lamayuru which is the oldest and the largest monastery. The monastery is acclaimed for its murals, collection of thangkas, rich wall paintings, scriptures and statues of different forms of Buddha and distinct deities. In the late afternoon return to Leh for overnight stay at hotel.
After having breakfast proceed to Nubra Valley. Known for its orchards, scenic vistas, Bactrian camels and monasteries, it was originally called Ldumra which means the valley of flowers. The Nubra valley lies in the north of Leh and is accessible via Khardungla pass, at 5600 meters which also make it one of the highest motorable roads in the world. En route visit Diskit and Hundar monasteries. Visit Diskit Gompa which is one of the oldest and largest monasteries in Ladakh, standing atop a hill above the plains of Shayok river. The prime attraction of the Diskit monastery is 100 ft high Maitreya Buddha statue, which was inaugurated by holy Dalai Lama. Besides the Buddha statue, other attractions to ponder over in the monastery are the ancient murals and frescoes. From the top of the Gompa, one can have a panoramic view of the Nubra valley. Then take a halt at Hundar monastery. Hundar is 8 km from diskit and it is popular for its sparkling silver sand dunes with barren mountains as its backdrop. A beautiful sight that deserves not to be missed when in Nubra. These sand dunes are home to 200 bactarian camels. Reach Nubra and overnight stay in camp in Nubra Valley.
After having breakfast visit Panamik, It has hot water springs and a sacred Yarab Tso lake nearby the entrance of the village. The scenic beauty, sulphur springs and the proximity to Siachen glacier make it a must visit destination. In the afternoon visit Samtaling monastery which is situated in Sumur village. Set amidst picturesque mountains and greens, Samstanling is an acclaimed monastery which exhibits the traditional touch with shades of gold, red and white. Reach in the evening for overnight stay in camp.
After having breakfast proceed to Leh. Visit Khardung La Pass, commonly pronounced as Khardzong La, is a very important strategic pass into the Siachen glacier and claims to be the world's highest motor able pass at an elevation of 5,602 meters. You can feel the pristine air and view the scenic beauty all around. Continue drive to Leh. Then after arrival at Leh, check in at hotel. Rest of the day is free for shopping and independent activities. Overnight stay at hotel.
After having breakfast leave for Pangong lake via Changla Pass that is situated at an altitude of 5,360 meters above sea level, third highest motorable mountain pass in the world is famous for its scenic and serene natural beauty. You pass through Thiksey village which is famous for huge monasteries. Visit Pangong Lake situated in the Himalayan range. It is approximately 140 km from Leh at the altitude of 4350 meters. It is 124 km long and extends from India to Tibet. It is home to many migrating birds. The one factor that makes this Lake so popular is the fact that it keeps changing colors. After reaching Pangong, check in at camp for overnight stay.
After breakfast visit Pangong and enjoy the beauty of the lake on the banks, while appreciating the changing of its colors. En route visit Hemis Gompa which is located around 50 km away from Leh on the west banks of Indus River. It is regarded as the wealthiest and biggest monastery in Leh. Return to Leh. You can stroll around the market place for some last minute souvenir shopping in the evening. Overnight stay at hotel in Leh.
Early morning transfer to Leh airport to catch flight for onward destination.


I'm a web developer who cares most about broad access and user advocacy. In other words I don't believe anyone's choices or circumstances should prevent them using anything I build.
Day to day that translates to enjoying working on usability, accessibility, performance and UX, served with a double helping of progressive enhancement, responsive design and PWA technologies.


text:
Royal London video in 360°
'Pussy cat, pussy cat, where have you been? I've been to London to visit the queen', as the traditional nursery rhyme goes. Although the Queen can often be found at Windsor Castle, London is still the perfect place to experience royal culture with its magnificent, historic buildings – and with our 360° video you can discover the capital's royal connections from the comfort of home. Here we explore the sites of royal births and marriages (and a couple of beheadings too) and discover the fascinating history behind Britain's monarchy.
Proudly overlooking the River Thames, this palace, fortress and former prison has a murky history. Two of Henry VIII's wives were executed here (Anne Boleyn and Catherine Howard) and young sons of Edward IV are believed to have been murdered on the premises. In contrast to its grizzly past, the Tower houses the dazzling Crown Jewels, a stunning collection of royal ceremonial treasures. Alongside the crown and sceptre used in The Queen's coronation, the Tower is also home to stones cut from the world's largest white cut diamond, the Cullinan.
Across the river in Greenwich is the elegant Queen's House, the first building in England built in the classical style. The mansion was commissioned by Anne of Denmark, wife of James I. Inside is a set of incredibly opulent rooms and an art collection spanning 400 years - its showpiece is the famous Spanish Armada portrait of Elizabeth I. The property is also home to the Tulip Stairs, a beautiful white and blue geometric self-supporting spiral staircase, the first of its kind to be built in Britain. You can browse the beautiful building's digital collections, and get a taste of life inside the house's walls.
This palace needs no introduction. As The Queen's official London residence and the birthplace of Prince Andrew and Prince Charles, Buckingham Palace is often the focus of both royal and national celebrations. The State Rooms are a particular highlight, a set of beautifully decorated rooms where the Queen and the Royal family entertain guests on state, ceremonial and other occasions. You can explore many of the rooms, including the Throne Room, White Drawing Room and Grand Staircase, in 360˚ images on the Palace's official website.
Horse Guards Parade is situated just off Whitehall and is the site of the Trooping the Colour, the ceremony to mark the Queen's official birthday. The Household Cavalry Museum details the history and accomplishments of the Household Cavalry, while providing a unique behind-the-scenes look at the work of the Queen's Mounted Bodyguard. You can even embark on a virtual 3D tour of the museum to find out more.
This magnificent building is the site of royal funerals and weddings (most recently Prince William and Kate Middleton) and the final resting place of 17 kings and queens. St George's Chapel holds the oak Coronation Chair, which has been in use since 1300. Alongside its awesome fan-vaulted ceiling are memorials to notable figures in British history like Jane Austen, Charles Darwin, Sir Isaac Newton and Olaudah Equiano. When the weather's good, the College Garden provides an oasis of tranquillity in the heart of the city.
Surrounded by a lush landscaped garden, Kensington Palace was the birth place of Queen Victoria and home to Queen Anne (recently depicted in the film The Favourite). Now it's the official London home of Will and Kate and inside are an array of fascinating displays on the early life of Queen Victoria. The opulent King's State Apartments, where George II and Queen Caroline held their court, and the palace's Sunken Gardens are particularly impressive. Kensington Palace Garden comes alive during the spring with tulips and pansies, and in the summer when vibrant begonias and geraniums bloom.
18 Nov 2020(last updated)

redpajama_set_name: RedPajamaCommonCrawl


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Solar could be cheaper than coal and gas by 2025, study says | James Crisp. Freelance journalist in Brussels.
"The study shows that solar energy has become cheaper much more quickly than most experts had predicted and will continue to do so," said Dr Patrick Graichen, Agora Energiewende director, said.
This entry was posted on March 15, 2015 by jamescrisp2014 in Energy, Journalism and tagged climate change, coal, energy union, Frauenhofer, renewables, solar.


The SQL function is a utility that is used by several SQL import methods. This function may be added and used as needed.
This function is used to look up a tax class by name. It is broken out into a different routine in case a company wants to tailor their lookup rules.
@TaxLookupValue - The name of the tax class to be looked up.
ID - The ID of the tax class to use.
--              logic can be customized for each company.


For great Father's Day gift ideas, turn to Amaranth Florist in Narberth, PA. Flowers aren't just for Mother's Day, surprise Dad with a Father's Day gift to brighten his whole week! We offer flower delivery to Narberth or nationwide!


text:
Q: Cost of calling Copy constructor and Normal Constructor In prototype design pattern,the clone method of abstract base class is implemented as below
/* From Wikipedia */
class Prototype
{
public:
    virtual ~Prototype() { }

    virtual Prototype* clone() const = 0;
};

class ConcretePrototype : public Prototype
{
  ...
  virtual ConcretePrototype* clone() const
  {
      return new ConcretePrototype(*this);
  }
};

The client creates an object and then calls clone() method to create a copy of the object
Is new ConcretePrototype(*this) cheaper than new ConcretePrototype( ) ?

A: You misunderstand the purpose of clone().
It is a "virtual copy constructor".
Constructors cannot actually be virtual (not even copy constructors). Therefore, the solution is to have a method you can call on the object you already have to make an exact copy.
A cloned copy has its own lifetime so it is safe to destroy the original.
Normally you would expect the implementation class to have a private or protected copy constructor so you cannot call it directly.
You don't even have to know the type of the object you are cloning. And note the "co-variant" return type.
I don't know what you mean exactly by "cheaper". If you implement a copy-constructor for your class it should normally be at least as efficient, and commonly more efficient than creating an empty instance of your class then copying into it.

A: You should use copy c-tor in this pattern, since it's sense of the pattern.
But in other cases - all depends on actions in default constructor and in copy-constructor.

A: If I understand correctly your question is, given the code:
ConcretePrototype original;
{some code}
ConcretePrototype copy1;
copy1 = *orignal.clone();
ConcretePrototype copy2(original);

Is creation of copy1 more costly than copy2. It the only way I can see you can compare default c-tor with copy c-tor and use clone in one code example.
Most probably yes. How much? Hard to say.
Default constuctor might be implemented in a way it creates a shallow copy, so there would be little overhead.

redpajama_set_name: RedPajamaStackExchange


text:
Society›
Italy: employment status of education and training leavers 2014, by gender
Published by Statista Research Department, Oct 15, 2019
This statistic shows the employment status of people aged 18 to 24 years who discontinued education and training in Italy in 2014. Out of a total of 386,000 male education leavers, the majority of them (143,000 people) was classified as employed. On the contrary, the majority of female education leavers (127,000 people) were classified as inactive, meaning they did not have a job, were not seeking work and/or were not available to start work in the next two weeks.
Employment status of people aged 18 to 24 years who discontinued education and training in Italy in 2014, by gender (in 1,000 people)
ca. 76,000
Panel survey
The source specifies that early leavers from education include the population aged 18 to 24 with at most a lower secondary education (ISCED-97 levels 1, 2 or 3c short) who are no longer in further education or training (during the last four weeks preceding the survey).
*The inactivity grey zone is usually identified as the period of transition from unemployment to inactivity, including for example those who have given up searching for work.
Gender equality in Europe
Gender pay gap in Italy 2018
Annual gross salary in Italy 2018, by grading and gender
Female entrepreneurship in Italy 2000-2018
Gender pay gap in Italy 2015-2018, by grading
Statistics on "Gender inequality in Italy"
Italy: gross salary of employees with a second level master's degree 2018, by gender
Italy: annual gross salary of insurance industry employees in 2018, by gender
Italy: gross salary of banking and financial services employees 2018, by gender
Italy: gross salary of automotive industry employees in 2018, by gender
Economically inactive people in Italy 2017-2019, by gender
Italy: quarterly unemployment rate 2013- 2018, by gender
Italy: quarterly youth unemployment rate (15-24) 2013- 2018, by gender
Women in the boards of companies listed in stock exchange in Italy 2013-2019
Women in decision-making bodies in Italy 2013-2019
Share of women and political representation at regional level in Italy 2019
Share of female and male mayors in Italy 2018
Engagement in political activities in Italy 2018, by gender
Italy: share of women elected from the main lists in the general election 2018
Opinion on women in high political positions in Italy 2019
Opinion on the end of discrimination against women in Italy 2019
Italy: opinion on most important aspects to achieve gender equality 2019
Opinion on the impact of MeToo movement in the workplace in Italy 2018
Italy: employment status of education and training leavers 2014
Italy: employment status of education and training leavers 2014, by citizenship
Italy: leavers from education and training 2014, by citizenship and gender
Italy: leavers from education and training Italy 2004-2014
Share of students who discontinued education in own sector 2016-2017, by sector
Finland: share of students who completely discontinued studies 2016/17, by sector
Italy: share of school leavers in 2010-2018
Finland: share of students who discontinued polytechnic education 2000/01-2015/16
Share of people who left school in Italy 2018, by region
Finland: share of students who discontinued vocational education 2000/01-2015/16
Finland: share of students who discontinued upper secondary general education 2015/16
Employment status of expats in Indonesia 2018
Economically inactive population in Sweden in 2018, by county
U.S. adult obesity by employment status 2010-2012
Alternative financial services use in the U.S. households 2017, by employment status
Distribution of fitness professionals Australia 2015 by employment type
Sleep behaviors reported in U.S. adults by employment status 2009
Women employees share in events and activation industry India FY 2017 by percentage
Share of the school leavers without a certificate in the Netherlands 2006-2016
Methods of studying IT in Finland 2018, by type and social group
Gender equality in Europe Wage inequality in the United States
Istat. (March 29, 2015). Employment status of people aged 18 to 24 years who discontinued education and training in Italy in 2014, by gender (in 1,000 people) [Graph]. In Statista. Retrieved January 17, 2020, from https://cdn1.statista.com/statistics/573757/employment-status-of-education-and-training-leavers-italy-by-gender/
Istat. "Employment status of people aged 18 to 24 years who discontinued education and training in Italy in 2014, by gender (in 1,000 people)." Chart. March 29, 2015. Statista. Accessed January 17, 2020. https://cdn1.statista.com/statistics/573757/employment-status-of-education-and-training-leavers-italy-by-gender/
Istat. (2015). Employment status of people aged 18 to 24 years who discontinued education and training in Italy in 2014, by gender (in 1,000 people). Statista. Statista Inc.. Accessed: January 17, 2020. https://cdn1.statista.com/statistics/573757/employment-status-of-education-and-training-leavers-italy-by-gender/
Istat. "Employment Status of People Aged 18 to 24 Years Who Discontinued Education and Training in Italy in 2014, by Gender (in 1,000 People)." Statista, Statista Inc., 29 Mar 2015, https://cdn1.statista.com/statistics/573757/employment-status-of-education-and-training-leavers-italy-by-gender/
Istat, Employment status of people aged 18 to 24 years who discontinued education and training in Italy in 2014, by gender (in 1,000 people) Statista, https://cdn1.statista.com/statistics/573757/employment-status-of-education-and-training-leavers-italy-by-gender/ (last visited January 17, 2020)


(Newser) – Apparently having slept on it, on Friday Donald Trump walked back the endorsement he gave to torturing terrorists and killing their families during the GOP debate Thursday night, the Wall Street Journal reports. "We should go for waterboarding, and we should go tougher than waterboarding," CNN quotes Trump as saying during the debate. The BBC points out the US has banned waterboarding, which is "widely considered" to be torture. Trump also said he would authorize the military to target the families of terrorists as a deterrent. Critics say both of those policies would violate international laws, including the Geneva Convention, and possibly lead to war crime charges.
There is nothing wrong with donald. If some of America believes that, then so be it.


B&W Volund combustion grates provide waste flow that ensures drying, ignition, combustion, energy release and complete burn-out before the bottom ash outlet.
In a waste-to-energy plant, the grate is where waste is converted into energy – the heart of the system. As such, grates are a significant focus area for us. Over the past 80 years we have supplied more than 500 combustion grates worldwide. Many of our older grates are still in operation, running efficiently and living up to current environmental standards.
B&W Volund offers two combustion grates: the DynaGrate® and the Vølund combustion grates. Each grate is available in both water-cooled and air-cooled designs. The DynaGrate and the Vølund grates were developed to provide reliable transport of waste through the furnace.
The state-of-the-art DynaGrate combustion grate is one of the most advanced combustion grates in the waste-to-energy market. The DynaGrate® provides excellent performance with low maintenance costs due to a design technology that causes little wear.
With the DynaGrate technology we are able to meet tomorrow's demands for waste-fired plants, which require a high level of accessibility, fuel flexibility, and energy recovery, under environmentally sound conditions.
Its unique cooling system: A fully integrated water cooling system ensures a stable operation and high availability of the combustion system.
Our patented, water-cooled DynaGrate provides superior grate durability for combusting high calorific waste, which can cause high thermal stresses in the grate. The cooling for the combustion grate is independent of primary air.
The Vølund grate is still one of the industry's most dependable grates. It has been keeping systems running smoothly for more than 80 years. And even though our Vølund grate has been well-proven and robust, we continue to conduct research and improve the technology.
This includes our knowledge on types of steel and alloys. Throughout the years we have developed our heat cast grates to withstand very high temperatures and to increase lifetime.


text:
CT health officials investigate East Haven start-up COVID test maker
NHR Insider
Mark Zaretsky Dec. 2, 2020
The front entrance of 12-15 Molecular Diagnostics on Panagrossi Circle just off Commerce Street in East Haven that developed an easy-to-administer, saliva-based test that delivers fast results. The company's bid to gain federal Food & Drug Administration approval for its rapid test hit at least a temporary stumbling block this week when a team from the state Department of Public Health showed up and demanded information regarding the company's testing protocols.
Photo: Peter Hvizdak / Hearst Connecticut Media
EAST HAVEN — As Connecticut works to increase coronavirus testing to meet explosive demand, 12-15 Molecular Diagnostics, located in an industrial area on Panagrossi Circle just off Commerce Street, would appear to have a sought-after product: an easy-to-administer, saliva-based test that delivers fast results.
Town officials see it as a local success story.
But the start-up company's bid to gain federal Food & Drug Administration approval for its rapid test hit at least a temporary stumbling block this week when a team from the state Department of Public Health showed up and demanded information regarding the company's testing protocols.
"They called it an inspection," said Raymond G. Baldwin Jr., the town's interim chief administrative officer and director of economic development. "From what I gather, they told them to cease their operation until they could complete their investigation.
"There was no involvement or notification of anyone from the town of East Haven," other than some police officers who were dispatched to make sure everything was under control, Baldwin said.
The East Shore District Health Department also was not informed until after the fact, said Baldwin and East Shore Health Director Michael Pascucilla.
Pascucilla said that was unusual.
DPH spokesman Av Harris would not comment, except to say, "This matter is under investigation, so we cannot comment."
"DPH is a regulatory body that oversees licensed health care providers," Harris said. "We can do an inspection of a facility as part of an investigation ."
12-15 Molecular Diagnostics President and CEO Saion Sinha, an expert in nanotechnology who is a professor of physics, biomedical and electrical engineering at University of New Haven, said the company is still operating while the investigation proceeds.
"We are not closed, but ... we are not offering any service to the general people," said Sinha.
"Unfortunately I can't tell you much," but "we are definitely cooperating with the Department of Public Health," Sinha said. "We apologize if there is any misunderstanding about it."
DPH "asked for information" and "we are working on getting it to them," he said.
The company was not yet officially offering testing services, Sinha said.
"We were gathering information for the FDA" filing, Sinha said. "We were not offering testing to the public. We were gathering data for our FDA approval process."
12-15 Molecular Diagnostics' patented "point of care" technology, which uses digital nanosensors to detect the virus, also can be used for other viruses besides COVID-19, Sinha said.
"Our test is very quick, it's very reliable. ... That's all true — and we have a lot of data to back it up, too," he said. "... You can test the saliva right in front of you," he said.
The company is very close to filing its FDA application, Sinha said. "We are working to get" FDA approval.
Baldwin said he and Mayor Joe Carfora visited the facility in September and "the director was very upfront that they were not yet FDA approved but were just gathering information. ... We didn't have any problems with their operations," Baldwin said.
In fact, Baldwin and Carfora both got tested there as part of the company's effort to gather information in advance of filing for FDA approval.
"They offered their services to our Fire Department, Police Department — and we availed ourselves of them," Baldwin said.
"Would we like to see them be successful? Absolutely," Baldwin said. "We would love to see them be successful — and we'd like to help them in any way that we can.
"We'd be honored to have a company that was at the vanguard" of keeping people safe from COVID-19 in East Haven, he said.
mark.zaretsky@hearstmediact.com. Reporter Luther Turmelle contributed to this story.
Mark Zaretsky
Follow Mark on:
https://www.facebook.com/mark.zaretskymarkzar
Mark Zaretsky, a Chicago native and longtime New Haven resident, is an award-winning reporter and music writer for the New Haven Register and Hearst Connecticut Media. His beats include East Haven and Branford, regional issues and occasional blues and roots music stories. He also makes a point of knowing where all the good ethnic and hole-in-the-wall restaurants, bars and bakeries are -- and is an unapologetic Cubs, Bears, Blackhawks and Bulls fan. In addition to his work as a journalist, Zaretsky is a front man for The Cobalt Rhythm Kings and The Chicago Dawgs and occasionally performs with Rock & Roll Hall of Famer Mark Naftalin and the Paul Butterfield Blues Band.
Anti-racism educator Jane Elliott to speak Monday at Branford's online annual MLK Day tribute
Branford teachers get 8.3% raises over 3 years; critics question 'size of the reward'
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The real Anne Frank
Alexa Laz
Anne Frank: The Biography, by Melissa Muller, Picador, 480 pages, $18. German author Melissa Muller set out to find Anne Frank, the person beneath the legend, to create "as authentic a picture of Anne's brief life as I could," including the family and social environment that shaped her.She succeeds beautifully, giving us a rich picture of Anne before and during her 25 months in the cramped "annex."
We learn of Anne's world of friends, family and school; of her efficient, doting father Otto, and of how Otto's business colleagues risked their lives to protect and sustain the four Franks and four others in the annex.
Muller's original Anne Frank: The Biography was published in 1998. With subsequent access to additional sources, she created a revised edition, out in hardcover last year, containing more than 30 percent new material. I cannot imagine a more definitive biography; many of Muller's primary sources have died.
Seeking to answer questions raised by the diary, the author refused "to be content with half answers and further mere idealization of Anne." So we see a child described at various periods as very active, mercurial, inquisitive, humorous, adventurous, strong-willed and obstinate, rebellious, an "uninhibited performer," thoroughly spoiled, "delicate and given to extremes of mood" and an indifferent student.
While "not disrespectful to adults, she always spoke her mind, whether or not her opinions were solicited, and she vehemently objected and complained when she believed she was right." Muller's de-sanctification of Anne gives this book its power.
The multidimensional picture from those who knew Anne portrays a recognizable child whose loss we grieve. Annelies Marie Frank was born in Frankfurt, Germany, June 12, 1929. Her well-liked father, Otto, operated his family's small bank and a company making a throat-lozenge ingredient. We learn less of his wife, Edith, and older daughter, Margo, who was beautiful, studious, obedient, retiring and healthy.
The Depression and anti-Jewish laws ruined Otto's businesses. Seeking opportunity and safety, he moved the family to Amsterdam and created a company selling pectin. Shortly before Germany invaded Holland, he and Edith turned down a cousin's offer to take the girls to England.
Otto fruitlessly applied for U.S. visas. Anne was almost 11 when Germany attacked Poland, and her world constricted after Germany conquered Holland and banned Jews from almost every public activity. Otto "Aryanized" his business through transfer to his top staff, retaining stock that provided money for black market food.
Chief procurer was his exceptional secretary, Miep Gies, who unhesitatingly had agreed to take responsibility for the family and regularly braved arrest if caught carrying large quantities of food. The move to the annex, presciently stocked with furnishings and nonperishable food, occurred July 6, 1942, after Margo received an order to report for labor.
Otto created a daily regimen to avoid noise, and educated his daughters with daily study from books and publications brought by his trusted employees. At night, the eight could descend into the business' rear rooms to move around and to hear Allied newscasts. Betrayed, they were arrested Aug. 4, 1944, sent to Holland's Westerbork transit camp, then to Auschwitz.
Russian arrival freed Otto Jan. 27, 1945, but his family had been moved to pestilent Bergen-Belsen, where Edith died in January and Margo, then Anne, succumbed to typhoid in March. Anne's diary, saved by Miep, included additional, loose pages and Anne's revisions as she – and her writing – matured. After the war, Otto revised and withheld some portions; Muller uses material from the diary's three versions plus 74 lines kept secret until 1997.
The author's spellbinding 398 pages are an easy read in silk-smooth translation by Rita and Robert Kimber.
Included are a 1998 note by Miep, a genealogy, floor plan, source notes, an unusually excellent index and plenty of photos, the most stunning of them an unfamiliar one on the cover: a pensive and mature looking Anne you ache to reach in and pull to safety.
Neal Gendler is a Minneapolis writer and editor.
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Mass Communication Talk > Theories of Mass Communication > FOCUS ON FUNCTIONALISM AND CHILDREN
Theories of Mass Communication
FOCUS ON FUNCTIONALISM AND CHILDREN
MOVING BEYOND LIMITED EFFECTS: FOCUS ON FUNCTIONALISM AND CHILDREN
Functionalism Theoretical approach that conceives of social systems as living organisms whose various parts work, or function, together to maintain essential processes
Communication systems theory Theory that examines the mass communication process as composed of interrelated parts that work together to meet some goal
Social cognitive theory Theory of learning through interaction with the environment that involves reciprocal causation of behavior, personal factors, and environmental events
THEORIES OF THE MIDDLE RANGE AND THE FUNCTIONAL ANALYSIS APPROACH
Merton (1967, p. 68) described middle-range theory as follows:
Middle-range theories consist of limited sets of assumptions from which specific hypotheses are logically derived and confirmed by empirical investigation.
These theories do not remain separate but are consolidated into wider networks of theory.
These theories are sufficiently abstract to deal with differing spheres of social behavior and social structure, so that they transcend sheer description or empirical generalization.
This type of theory cuts across the distinction between micro-sociological problems.
The middle-range orientation involves the specification of ignorance. Rather than pretend to knowledge where it is in fact absent, this orientation expressly recognizes what must still be learned to lay the foundation for still more knowledge.
Manifest functions Intended and observed consequences of media use
Latent functions Unintended and less easily observed consequences of media use
Classic four functions of the media Surveillance, correlation, transmission of the social heritage, and entertainment
Mass entertainment theory Theory asserting that television and other mass media, because they relax or otherwise entertain average people, perform a vital social function
SYSTEMS THEORIES OF COMMUNICATION PROCESSES
A system consists of a set of parts that are interlinked so that changes in one part induce changes in other parts. System parts can be directly linked through mechanical connections, or they can be indirectly linked by communication technology. Because all parts are linked, the entire system can change as a result of alterations in only one element. Systems can be goal-directed if they are designed to accomplish a long-term objective. Some systems are capable of monitoring the environment and altering their operations in response to environmental changes.
THE RISE OF SYSTEMS THEORIES
The rise of functionalism, middle-range, and systems theories in the 1950s and 1960s encouraged theorists to move beyond simplistic, fragmented, linear models of mass communication. At a time when limited-effects notions dominated, functionalism's value-neutrality was attractive to researchers and theorists studying media's influence, especially as functional analyses accepted the presence of latent as well as manifest functions. The strategy of developing middle-range theory offered hope of moving beyond the empirical generalizations produced by run-of-the-mill effects research. These generalizations could be "added up" to create broader theories of media. Ultimately, functionalism's promise to more meaningfully alter the direction of mass communication theory was weakened by its inability to draw definitive conclusions about effects and by what many saw as its status quo orientation, as exemplified by research on the narcotizing dysfunction and mass entertainment theory.
Some mass communication researchers looked to a concept related to functionalism developed by communications engineers, systems, which evolved from cybernetics, the study of the regulation and control of complex machines. Systems consist of sets of parts interlinked so changes in one part induce changes in other parts. Systems theory allows the creation of models demonstrating the interdependence, selfregulation, and goal-orientation of systems. The application of systems theories to mass communication raised many important questions that forced reconsideration of the limited-effects perspective.
Reconsideration of limited-effects thinking about media also came from people interested in the influence of mediated violence on subsequent viewer aggression. Television and children were the focus of this inquiry.
Defense of the media (and the limited-effects perspective) came from proponents of catharsis, the idea that viewing violence substitutes for the actual demonstration of aggression by the viewer. But this theory was ultimately discredited as social cognitive theory became widely accepted.
Social cognitive theory proved to be a useful way of understanding how people learn behaviors from television. By differentiating between imitation and identification and identifying several different modeling processes, such as observational learning, inhibitory and disinhibitory effects, and vicarious reinforcement, it helped explain how individuals learn from the media. Even as these ideas have been applied to "new" media such as video games, they have left many questions unanswered, especially as these insights were extrapolated from micro-level analyses (where they were initially formulated) to more macro-level explanations of effects.
Research regarding aggressive cues and priming effects attempted to add some specificity to social cognitive theory, as did the developmental perspective. Another advance was the consideration of different contextual variables, aspects of the presentation of violence in the media content itself, in determining the amount of learning from viewing. Still another was a reconception of the young audience—the active theory of television viewing—that, although not dismissing media effects, did suggest that young viewers have more influence over their interaction with media than social cognitive theory seemed to imply.
The demonstration of significant media effects on individuals naturally led to the critical study of larger, macro-level effects, especially in the realm of mass communication and the socialization of children. Early notions of media as an early window on the world have recently been updated and expanded into important work on the redefinition, or even the loss, of childhood itself.
communicationMass Communicationtheory
Norms, Conformity & Social Learning Approach
Various Methods of Obtaining Knowledge
Perception, Psychological Factors that Influence Perception in Mass Communication


File this under: "We Wish We Were Kidding." An honor roll student from Northview High School in Virginia admitted in court Wednesday (May 28) that he killed his parents after they took away his iPod. The details of this story are almost too gruesome to digest.
Vincent Parker attacked his mother Carol as she emerged from an upstairs bathroom in their Bland Street home. He admitted to police he doused his mother with pepper spray, stabbed her in the eye, and then beat her in the face and head with a baseball bat and a crowbar "until she stopped breathing." A medical examiner identified 25 separate smashes and stabs to Carol Parker's neck, face and head.
When Vincent's father Wayne Parker came home, Vincent struck him with a crowbar and stabbed him several times. Wayne Parker lived long enough to tell police what happened. After first trying to say his father was the aggressor, Vincent admitted he killed his parents. Vincent was Carol and Wayne's only child.
Those details and statements were included in the prosecutor's "stipulation of facts" presented to a judge Wednesday. Vincent, who is 16, pleaded guilty to two counts of second-degree murder in adult court. He'll return to Norfolk Circuit Court in September to learn his sentence.


The method to access the internal components of a washing machine varies by manufacturer. Before attempting to open your washer, determine which style is yours. The directions that follow describe most washers, but yours may vary in how it opens. Never use force to open the washer, it should open with only light effort.
Before opening the cabinet, unplug the washer or shut off the power at the fuse box or breaker panel to avoid an electrical shock hazard.
Generally speaking, belt drive models are accessed by removing the back panel, front panel or top. Direct drive models (the motor connects directly to the transmission) typically are accessed by tilting the entire cabinet forward and removing it. The top control console will either tilt forward, backward or come completely off.
If you cannot open the cabinet, you may need to re-evaluate which cabinet style you have. If the top will not lift up, it probably isn't designed to be opened that way. Check for alternate cabinet access.
The control console is secured on top of the washer with two or more screws. You will have to inspect it to locate all of the screws. The screws are typically located at the left and right end and they may be found on the front, top and/or back.
The screws in front, if any, will be at the corner where the console meets the washer cabinet and they may be hidden beneath an adhesive trim piece. The trim piece can be partially pried up to expose the screw at each end. There may be additional screws on the top or back of the console. If so, they will be along the perimeter edges. It usually isn't necessary to remove any screws that aren't along the edges.
If the console is designed to be completely removed, detach the wires by separating the wiring harness. Depress the clasp on the harness and pull the two halves apart. Do not pull on the wires.
Click here to order replacement parts.


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Costcutter donates over £2,000 to the Swanage Lifeboat Boathouse Appeal
A special scheme run through one of Costcutter's suppliers, Nisa, enabled a percentage of profit on certain products sold through the Swanage shop to be collected for donation to a charity of the shop owner's choice.
The total raised by the Swanage Costcutter was £2070.41 and the Tomes family, owners of the local shop, decided to donate the funds to Swanage Lifeboat Boathouse Appeal.
The local shop in Herston, today known as Costcutter, has been owned and run by the Tomes family for more than 100 years.
Family members Harry Tomes and his son Keith Tomes went to present the cheque the Swanage Lifeboat Station where Harry's grandson, and Keith's son, Darren Tomes is a volunteer lifeboat crew member.
Darren said "I am proud to be part of the successful family business. My grandfather has been involved with the business for over 60 years and I hope to see the business continue through the generations. My family have always been supportive of my voluntary role on the lifeboat, allowing me to run out of the butchery when my pager sounds. It was great to be able to make a donation to the appeal from the shop and the money go towards our future lifeboat station."
Final preparations are being made for work to commence on the building of the new lifeboat station and setting up provisions for the temporary facilities that will house lifeboat crew kit and equipment in the boat park whilst the building work is underway.
It is expected that the Swanage Lifeboat will launch down the slipway of the current lifeboat station for the last time towards the end of 2014, marking the end of an era for the boathouse which has seen the Swanage lifeboats launch hundreds of times over the station's 137 year history.
Labels: appeal, Dorset, fundraising, RNLI, shannon, Swanage, volunteers
Costcutter donates over £2,000 to the Swanage Life...


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Preach This Week
Craft of Preaching
~ from Luther Seminary ~
RCL|Narrative|Evangelio|Index
< November 04, 2012 >
Alt. 1st
Commentary on Mark 12:28-34
Micah D. Kiel | 1 Comment
g+-
Mark 12:28-34 provides a stark contrast to the stories that surround it.
Here, a scribe emerges from among his colleagues, who are repeatedly berated by Jesus, as an example of a successful inquirer who has a chance to find himself in the Kingdom of God.
Setting this text in its literary context will help clarify the dynamics at play in the particular pericope. Mark 11:1-11 narrates Jesus' triumphal entry into Jerusalem. Immediately following, Mark tells the story of Jesus' cursing of the fig tree intercalated with the cleansing of the temple -- one of Mark's classic "sandwiches." The cursing of the tree helps interpret Jesus' view of the temple. Jesus, upon entry into Jerusalem, immediately undermines the validity of the Temple, the center of religious and political power in Judaea.
It may not be surprising, then, that following directly after this is a series of interactions between Jesus and various leaders and groups of leaders from ancient Judaism. In 11:27-33, Jesus' authority is questioned. Jesus however offers a conundrum of a response that leads the chief priests, the scribes, and the elders rendered ignorant; they answer Jesus' question about the origin of John's baptism with: "we do not know."
Jesus then tells the parable of the wicked tenants (12:1-12), which fits the tenor of the cursing the temple a few paragraphs earlier. This quasi-allegory leaves Jesus' fate (death) as the result of the rejection of Jewish leadership. In 12:13-17 it is the Pharisees and Herodians who attempt to trap Jesus. In 12:18-27 the Sadducees question Jesus about the resurrection. Chapter 12 ends (verses 38-40) with a final screed from Jesus about the danger the scribes pose.
In this context, then, our pericope (12:28-34) finds itself in a rather hostile setting. It is surrounded by stories of antagonism between Jesus and many different segments of ancient Jewish leadership. The scribes, Pharisees, Sadducees, and Herodians shuffle on and off the stage and consistently attempt to trap or antagonize Jesus.
In 28-34, however, only one individual approaches Jesus. He had overheard the disputes and saw that Jesus answered well. How Mark describes the scribe's interest is vague, however. What has been so good about Jesus' answers is that he hasn't really answered much at all! Jesus has either wiggled out of a direct answer (11:27-33), answered ambiguously (12:13-17), or responded cryptically (12:18-27). It is not clear whether it is the content of Jesus' answers that the scribe finds to be good, or whether it is Jesus' crafty ability to parry his opponents' thrusts.
In the version of this story in both Matthew and Luke's gospel, the scribe becomes a teacher, and he is there to "test" Jesus. His role in later tradition is thus quickly turned into antagonism. Thus this individual character stands out not only in its immediate context, but in the synoptic tradition in general.
The scribe's question assumes that some of the commandments are to be given more weight than others. The language used could simply connote the first commandment, but the context seems to indicate clearly that what's at issue is prominence. Although asked for the most prominent, Jesus answers with two: first, a version of the Shema from Deuteronomy 6:4-5, then, Leviticus 19:18.
The scribe agrees, summarizes the two laws, and then states that these together are better than whole burnt offerings and sacrifices. Mark tells us that the scribe had answered intelligently or wisely. This provides an interesting contrast to the scribe's assessment of Jesus' answers as merely good. In any event, Mark ends the story by saying that the Kingdom of God is not far from this scribe.
The central dynamic of this story has to do with a reading of a tradition and how individuals and groups ally themselves vis-à-vis different interpretations of a tradition. The series of stories in Mark 11-12 demonstrate the variety within Judaism in the first century. Scholars now generally prefer to talk of Judaisms, not Judaism, during Jesus' day. What can we glean here from how Mark approaches a question about tradition?
First, when embracing a tradition as old and multi-faceted as was Judaism in the first century, one must make some choices. To embrace it all simultaneously would be like trying to drink from a wide-open fire hose. Embedded in the controversy through Mark 11-12 are some fundamental disagreements, especially on issues of eschatology and resurrection.
The very question that the scribe asks Jesus, to prioritize the commandments, would seem to fit comfortably with those segments of Judaism based on an on-going oral interpretation of the Law, such as the Pharisees were known to engage in. That the question comes from a scribe, however, might be surprising. Mark's Jesus, here, and early Christianity more broadly, were in keeping with the methods of the day as they selectively engaged Jewish tradition.
Second, the way Mark's Jesus embraces the tradition repudiates part of that very tradition. In a way not discordant with Matthew's beatitudes, Jesus deems an inner disposition as more important than outward shows of religiosity. If taken as an all-encompassing critique of Judaism, this would be completely unfair. One must point out, however, that such critique can find a home within its very tradition itself.
For instance, Hosea 6:6 talks about God's desire for mercy instead of sacrifice and for people to know God rather than burnt offerings. One could also point to Micah 6:6-8, where the prophet asks with what he should come before the Lord. Burnt offerings, young calves, rivers of oil, even a first born child are not what God requires. God, Micah insists, simply wants justice, kindness, and a humble relationship with God.
This dynamic: tradition vs. new interpretations is not one that the church shed after its early decades. It continues to be of central importance and crops up in congregations in any variety of ways: in aesthetics (worship styles, architecture); in theology (metaphors for God), and in ecclesiology (questions of ordination, ecumenism).
What Mark models here is a Jesus who is firmly planted in a tradition, but yet one who authoritatively engages and interprets that tradition in light of new circumstances. In this particular instance, the watershed is a crucified messiah who ushers in a Kingdom about to deluge humanity. Mark's Jesus reads the tradition and prioritizes it all according to two simple, yet impossible principles: God and neighbor. Perhaps this is a lens through which the tradition should still be read today.
Twenty-third Sunday after Pentecost
Micah D. Kiel
Associate Professor of Theology
St. Ambrose University
Gospel Reading
28 One of the scribes came near and heard them disputing with one another, ...
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Join Profs. Rolf Jacobson, Karoline Lewis, David Lose, and Matt Skinner for a conversation around preaching the lectionary texts for Pentecost 23: Mark 12:28-34; Deuteronomy 6:1-9; Ruth 1:1-18; Psalm 119:1-8; and Hebrews 9:11-14.
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West Wind: The Vision of Tom Thomson
The film West Wind: The Vision of Tom Thomson was produced by White Pine Pictures and follows the mysterious life and death of the famous Group of Seven painter. On July 8 1917, Thomson died mysteriously on Canoe Lake, just as he was reaching ascendancy in his career. Why does Thomson's life and art fascinate us still? What draws thousands of people each year to his cairn on Canoe Lake and propels his oil sketches into the stratosphere of the Canadian art market? ASI was involved in consulting on osteological remains thought for a long time to be that of Tom Thomson's. Our analyses and findings are featured in this film.
Return to Films


Five marlin from a kayak in a single day...an incredible effort.
"On the way out I managed to catch several large slimies and began trolling a top line on the spinner and a bait at 20 m on the downrigger and overhead. This continued uneventfully for about 3 hours before the downrigger line popped the clip and the rod bent over in the holder. "Shark" I thought, but then the line stretched to the surface and a marlin jumped.
"At this time, the top line clip pinged and this rod also doubled over. I flipped the spinner bail and cranked up the downrigger bomb on a now unsteady kayak. Two marlin were now jumping in opposite directions as I adjusted the spinner drag. I chased the first fish as the other reel gave line. Doing this kept both lines tight and amazingly both fish stayed opposite each other as they jumped over the ocean. Several times I feared that I would end up swimming but I eventually tamed the first fish and released it. It was a great feeling to then pick up a fully loaded rod and play out another still energetic marlin. Both fish appeared to be in the 35-40 kg range.
"The next fish came off the surface and was in the 70 kg range. It only jumped a few times and mostly slugged it out down deep. After what seemed like ages, I got it to the side of the kayak and released it.
"All this carry on had taken a lot out of me but I now had 3 fish in one day, my personal best, and 4 fish in 3 days. Suddenly this put me in reach of making 50 billfish out of the yak. This was a target I had become fixated on a few years ago, but which seemed more elusive the harder I tried.
"I rebaited and shortly after hooked another 70 kg fish. This one was very spirited and jumped many times before I released it. I like it when they jump a lot as it takes the edge off them and makes it less tiring for me.
"I was becoming very tired by now. My water had run out and I hadn't brought any food, not expecting to be out so long. I was now only one fish short of my 50 but my slimies had all gone and I'd had enough so started to head in from 2 km out. I had only gone a few hundred metres when bait showed up on the sounder. Old habits prevailed and I dropped a Sabiki for one small yakka. I bridled it up on the top line and continued in without any great expectations.
Congratulations Grant and all the best for a speedy recovery.


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Whereabouts in are you from? small online loans Some locals have criticised the authorities for failing to regulate illegal immigrants. One said: "I am surprised by the indifference of the police. All these migrants live here, living without registration, and the police do nothing." private investor loan The team of seven investigators spent their second full day at the crash site in Soldotna moving the accident wreckage from an area near the runway into a hangar, Weener said. They discovered a large "ground scar" where the engine hit when they moved the plane, he said.


Suffolk County Police Second Squad detectives are investigating a hit-and-run crash that killed a Huntington Station man last night.
Cesar Gudiel was walking in the roadway along New York Avenue near East 21st Street at approximately 7:35 when he was struck by a car traveling northbound on New York Avenue. The car continued to travel northbound on New York Avenue after striking Gudiel. The car is described as a white sedan with white New York State registration plates and possibly a rear spoiler.
Gudiel, of 138 Columbia St., was transported by Huntington Community First Aid Squad to Huntington Hospital, where he was pronounced dead.
The investigation is continuing. Detectives are asking anyone who has information about this crash to call the Second Squad at 631-854-8252 or anonymously to Crime Stoppers at 1-800-220-TIPS. All calls will be kept confidential.


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NZ Herald 28 September 2013
HomeNZ Herald 28 September 2013
This article was published on 28 September 2013. Some information may be out of date.
A bit of risk is good, even if it means having to cut your losses on a rental property
Sending money to Australia and back, in the hopes of gaining on foreign exchange, is likely to leave reader worse off
New money laundering rules slow down international transfers of money
Take note of different interest rates in different countries
If capital gains are taxed under Labour, will we get a tax break on capital losses?
What if somebody who adds to their mortgage ends up unable to pay a capital gains tax?
QWe bought an investment property in Hamilton for $395,000 five years ago. We are having to top up the mortgage by a $100 a week, as the rent doesn't cover mortgage payments.
If we sold now we would be lucky to get $350,000. But are we better to cut our losses and get rid of it? We still owe about $350,000 on our home mortgage in Auckland.
ANobel-winning economist George Stigler is said to have once observed, "If you've never missed a plane, you've wasted too much time in airports." Similarly, if you've never had a bad investment, you've invested too conservatively.
Some people go through life "investing" only in bank term deposits or the like. But they will probably end up with less than those who take a few calculated risks — often in property, shares or share funds.
The price of probably ending up better off is some aggravation along the way, when an investment doesn't turn out well. You've struck one of those — in a scenario that people don't foresee when they enthusiastically get into rental property investment. Such scenarios are not happening in Auckland these days, with house prices rising, but they are happening elsewhere. And Auckland may well get its turn — possibly with a vengeance.
What should you do now? If we knew Hamilton house prices would rise considerably soon, clearly it would be better to stick with the rental. But nobody knows.
Often in these situations it's best to get out. Financially that might or might not turn out to be the best move, but psychologically it's obviously better. And that matters.
If you sell, you'll then have $100 a week extra to attack your home mortgage. There's a lot to be said for concentrating on paying that down to zero. After that, you'll be in a stronger position to take on riskier investments — maybe another rental or perhaps a share fund.
QI have been watching the NZ dollar/Australian dollar exchange rate. Currently I can buy about 87 Australian cents with $1.
If it heads up towards 95 Australian cents, I thought I might buy some — with money put aside for a property.
Do you think this is a good idea? It seems quite a safe investment to me but I could be wrong.
With $NZ 200,000, how should I proceed to purchase, eg four lots of $50,000? Do I have to pay tax on any gain?
AI said above that taking on some risk can be a good thing. But not this sort of risk — in which you're more likely to end up worse off than better off.
Investing or trading in foreign exchange is what's sometimes called a zero sum game. For every person who gains a dollar someone else loses a dollar. And that's before taking into account transaction costs, which can be considerable.
Unlike investing in shares or property, you're not putting your money into something that will probably generate income and grow at least with inflation if not faster. With foreign exchange, you're simply hoping that the value of one currency will increase relative to another currency. It can just as easily decrease. As I said last week, a huge number of factors — many of them unforeseeable — feed into foreign exchange movements.
Last week's reader hasn't got any choice in that he has money in the UK and wants to spend it in New Zealand. He has to convert pounds to dollars at some point.
But, assuming you want to use your money to buy property in New Zealand, you don't need to take on currency risk or costs, for quite possibly a negative reward. And if it's positive, you may need to add tax to the costs.
Says an Inland Revenue spokesperson, "As we don't have a lot of background information we can't go into much detail.
"However, exchange rate gains can be taxable, depending on the circumstances of the person. The tax consequences may depend on the intention of the person, including whether they have a history of such arrangements.
"Generally where a person buys something (in this case foreign currency) with the intention of selling for a profit (bringing it back to New Zealand when the exchange rate is more favourable), then any gain would be taxable."
If you insist despite all this — which really makes you a gambler — I agree that it's better to split up the money so you don't move it all at what turns out to be a bad rate. Keep costs in mind though. Breaking the money up too much might end up costing more.
And good luck. You'll need it.
QYour correspondent with the UK bank account struck a cord with my wife and me.
We have a considerably smaller account in the UK, which we call upon from to time. In the good old days we just wrote care of the bank manager, and a few days later the requested amount would be deposited in our NZ bank account.
However, the last time we followed the same procedure — nothing, no explanation, no comment, no money. We wrote to the head office and to their offshore offices, again without receiving any acknowledgement at all.
A large number of phone calls to England in the middle of the night finally elicited that the real reason for their concern was about "money laundering". This was for less than ten thousand pounds, even after we had complied with all the necessary identification requests and an authorised substantiation from a representative from our NZ bank.
Our suggestion to your writer is that they make certain they can transfer the sums quickly when they actually want to. Otherwise they could have a considerable delay during which the rate of exchange will fluctuate — and regrettably not necessarily in their favour.
AYou've come up against either New Zealand's cumbersomely named Anti-Money Laundering and Countering the Financing of Terrorism Act 2009 or the UK equivalent or both.
The New Zealand act, which came fully into effect on June 30, was passed "to ensure businesses take appropriate measures to guard against money laundering and terrorism financing. This enhances the reputation of individual businesses, and New Zealand as a safe place in which to do business," says the website of the Banking Ombudsman Scheme.
It goes on to say that the act "requires banks to gather more customer information to secure New Zealand against criminal use of our banking systems. This increase in information-gathering may cause customers some inconvenience, but is a legal requirement for banks, and non-compliance can result in prosecution."
Clearly, banks have no choice but to ask more questions than in the past. It seems, though, that you've also experienced poor service from your bank. The act is no excuse for not communicating with you.
Thanks for the warning to last week's correspondent and others.
For more on what banks must do under the act, and how customers are affected, see the Banking Ombudsman Scheme's Quick Guides at www.bankomb.org.nz.
QThe questions raised last week about moving money from the UK are, as you say, far from unusual. But the writer made a common mistake in bemoaning the current strength of the Kiwi dollar as opposed to many foreign currencies — not just the pound. Hindsight is wonderful, but one should just concentrate on the here and now.
We have been (and still are) in a similar situation with money still in the UK. Our approach has been to set "buy" orders at various points up to and over $2 to the pound, which kick in when (or sadly "if"!) the rates hit those parameters.
One major point that should also be borne in mind is the differential between interest rates. Your correspondent cited having the money earning 0.5 per cent in an ANZ UK account. Our money is also languishing in a UK bank so-called high interest account earning 0.45 per cent!
Here, 4.5 per cent is easily achievable by shopping around. Putting this into the equation makes it a bit better.
AGood point. If one country offers higher interest rates than another, theory says that it's not wise to move money just to get that higher interest. That's because — more likely than not — the value of that country's currency will subsequently fall.
This doesn't always work in practice, though. And the current UK-New Zealand difference in interest rates is big, as you say. At the least, that means that if you move money here and later wish you hadn't because the kiwi dollar falls, you know you've earned considerably higher interest on the money in the meantime.
On your strategy of buying if the exchange rate hits a certain point, that can work pretty well if you're in no rush for the money — and are prepared to adjust your target price as needed over time.
QThere is a lot of talk about a capital gains tax, but what if you sell something for less than its original value? Surely you should be able to claim a rebate. The government cannot have it both ways. Or can they?
AWell, they're not planning to, if Labour wins the election and sets up a capital gains tax.
"Realised capital losses can be offset against capital gains or carried forward against future gains," says Labour finance spokesperson David Parker.
A "realised" loss is a loss made real because you have sold for less than your purchase price.
Hopefully, under such a system, most people will make enough gains that they can make use of their losses.
QIf a capital gains tax was introduced to NZ, how would it work in the situation of the owner wishing to draw some of his increased equity out of his rental property by increasing the mortgage on it?
This is quite common in times of property price appreciation, with the money borrowed spent on financing another property or on consumer goods. If an owner did this, he might not have enough equity on eventual sale to pay the tax on the capital appreciation since he purchased the property.
I presume the outcome might be bankruptcy for the taxpayer and loss of revenue for the tax department, unless measures are in place to stop withdrawal of equity from a property or a tax on the amount withdrawn.
AI don't like the idea of that degree of regulation. And it shouldn't be needed.
Says Parker, "This is theoretically possible but unlikely given that the CGT only applies at 15 per cent of the gain, not the total sale price, and it would be unusual for the property to be so highly geared."
To which I would add that the owner should be able to see this problem coming before borrowing so heavily.
BankingForeign exchangeRental propertyRiskTaxes


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https://sportswire.usatoday.com/2014/08/17/san-francisco-49ers-jim-harbaugh-colin-kaepernick/
49ers takeaways: Sound the alarm in San Francisco?
Lindsay H. Jones
August 17, 2014 9:52 pm ET
Colin Kaepernick and the 49ers have shown some troubling signs in two preseason games. (Cary Edmondson, USA TODAY Sports)
SANTA CLARA, Calif. — Is it time to panic in the Bay Area?
In two preseason games, the San Francisco 49ers have scored just three points, and have been outscored 57-3 in games against the Baltimore Ravens and the Denver Broncos.
It was easier to write off last week's loss in Baltimore, with so little action from the top-tier players. But on Sunday, in the inaugural game at their fancy new stadium, the Niners were routed, 34-0.
The game might not have counted, but it certainly mattered.
By the time the starters left the game, the Broncos were leading 10-0, so this wasn't some sort of failure that can be blamed on the bottom-of-the-roster guys who we wouldn't see in September anyway.
"We're off," head coach Jim Harbaugh said. "That's the thing about football. It punishes mistakes and rewards precision. … We're not a precise team, and we're being punished for our mistakes.".
The Niners right now look like a team badly in need of some rest, and that will come now that the team has broken camp. But Harbaugh made it clear Sunday evening that this next week won't be easy for his team.
And it can't be. The Niners have too many issues to fix by September.
"We need to improve. We need decisions on who we're playing with. We're done experimenting," Harbaugh said. "We need to tighten this down, fast."
So beyond the 34-0, here are the takeaways from the Niners' Levi's Stadium debut:
– Here's the good news, Niners fans: Frank Gore looks ready to go. Gore has received the veteran treatment in the offseason and in training camp, with a light workload in order to keep his aging body fresh. He got just two carries in one series of work for the Niners Sunday, but broke one of them for a nine-yard gain. It was just a flash, but it was the most encouraging sign for an otherwise ugly Niners' offense.
When the Niners have been at their best in recent years, it has been when Gore has been the focal point of the offense. There has been plenty of focus in Santa Clara this offseason about developing the passing game — and that absolutely needs to happen, especially given the financial investment in Kaepernick — but right now it is clear the running game is still the best part of the Niners' offense.
"I should have hit a few more throws today, but I think our offensive line is playing well and our running backs have run well," Kaepernick said. "We just have to finish our drives off."
Blaine Gabbert is on shaky standing as the 49ers' backup quarterback. (Cary Edmondson, USA TODAY Sports)
– The backup quarterback situation is a mess. The Niners have given Blaine Gabbert every chance to lock up the job to play behind Colin Kaepernick, but Gabbert has done nothing in two preseason games to inspire any confidence that he could truly reignite his career with the Niners. Gabbert completed 8-of-14 passes for 40 yards Sunday, statistically an improvement over his 3-for-11 night week, but once again he threw an interception. His 24 percent completion rate over two games looks even worse when you consider that the majority of the passes he has completed have been less than 10 yards long. His longest completion on Sunday went for 12 yards.
Josh Johnson and McLeod Bethel-Thompson, the Niners' other backups, haven't fared much better. Johnson lost a fumble on his first snap Sunday, and Bethel-Thompson later threw an interception.
"Whoever doesn't turn the ball over will be the backup quarterback," Harbaugh said, adding that the team would not look outside for another potential backup.
– The Niners defense that we saw Sunday is not the one we'll see in September, and certainly not in October when San Francisco plays the Broncos again. The list of likely starters who sat out Sunday includes linebacker Patrick Willis, defensive end Justin Smith and defensive end Ray McDonald.
That left Denver quarterback Peyton Manning to pick on a first-team unit that included plenty of backups, and even though it's just the preseason, Manning will always exploit a mismatch if he can find it.
He got one in the second quarter when safety Antoine Bethea, one of the starters who was suited up, suffered a concussion. Manning immediately went after Bethea's replacement, Craig Dahl, with easy completions to tight end Julius Thomas, including a 17-yard touchdown.
"From the front seven to the secondary, we just need to make more plays," safety Eric Reid said.
– Niners placekicker Phil Dawson had a rough debut at the new stadium. Though the flags above the stadium were flapping Sunday, the winds here in Santa Clara had nothing on the crazy, swirling winds Dawson used to kick in at Candlestick Park.
Still, Dawson missed both of his field goal attempts — from 53 yards in the first quarter, and from 44 yards in the second quarter.
The Niners battled kicker issues two years ago, but it looked like they had found their answer with Dawson. Now, with the Niners' offense struggling to get in the end zone, they can't afford for Dawson to lose his confidence, too.


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Home > Archaeology > News Articles
Easter Island Mystery: What Really Happened To Rapa Nui Society?
By News Staff | January 27th 2015 02:02 PM | Print | E-mail
In 1722, when Europeans arrived on Easter Island, nearly 2,300 miles off the west coast of Chile, the native Polynesian culture known as Rapa Nui were already in a demographic tailspin from which they would not recover.
Pick a fad belief of the moment, and someone has correlated it to Easter Island. Environmental damage? Easter Island. Climate change? Easter Island. Add in political partisanship and lifestyle diseases and you can also find a correlation-causation arrow being abused.
Will there ever be an answer? Hard to say, but a new paper attempts at least some clarification.
These monolithic human figures called moai were carved from rock between 1250 and 1500 by the inhabitants of Easter Island. Credit: UCSB
"In the current Easter Island debate, one side says the Rapa Nui decimated their environment and killed themselves off," says Oliver Chadwick, a professor in U.C. Santa Barbara's Department of Geography and the Environmental Studies Program. "The other side says it had nothing to do with cultural behavior, that it was the Europeans who brought disease that killed the Rapa Nui. Our results show that there is some of both going on, but the important point is that we show evidence of some communities being abandoned prior to European contact."
Chadwick joined archaeologists Christopher Stevenson of Virginia Commonwealth University, Cedric Puleston of UC Davis and Thegn Ladefoged of the University of Auckland in examining six agriculture sites used by the island's statue-building inhabitants. Their research focused mainly on the three sites for which they had information on climate, soil chemistry and land use trends as determined by an analysis of obsidian spear points. The team used flakes of obsidian, a natural glass, as a dating tool. Measuring the amount of water that had penetrated the obsidian's surface allowed them to gauge how long it had been exposed and to determine its age.
The study sites reflected lack of environmental diversity. The soil nutrient supply on 63-square-mile Easter Island is less than that of the younger Hawaiian Islands, which were also settled by the Polynesians around the same time, 1200 A.D. The first site the researchers analyzed was near the northwest coast. Lying in the rain shadow of a volcano, it had low rainfall and relatively high soil nutrient availability. The second study site, on the interior side of the volcanic mountain, experienced high rainfall but had a low nutrient supply; the third, another near-coastal are in the northeast, was characterized by intermediate amounts of rainfall and relatively high soil nutrients.
"When we evaluate the length of time that the land was used based on the age distribution of each site's obsidian flakes, which we used as an index of human habitation, we find that the very dry area and the very wet area were abandoned before European contact," Chadwick said. "The area that had relatively high nutrients and intermediate rainfall maintained a robust population well after European contact."
These results suggest that the Rapa Nui reacted to regional variations and natural environmental barriers to producing sufficient crops rather than degrading the environment themselves. In the nutrient-rich center where they could produce food well, they were able to maintain a viable culture even under the threat of external factors, including European diseases such as smallpox, syphilis and tuberculosis.
"The pullback from the marginal areas suggests that the Rapa Nui couldn't continue to maintain the food resources necessary to keep the statue builders in business," Chadwick concluded. "So we see the story as one of pushing against constraints and having to pull back rather than one of violent collapse."
Published in PNAS.
News Releases From All Over The World, Right To You...
Columbus Got There First: Chicken Bones Tell True Story Of Pacific Migration
Warfare? Climate Change? Another Easter Island Belief Overturned
Did Chickens Reach America Before Columbus?
Chicken DNA Suggests Polynesians Introduced Them To South America
The Obsidian Trail Of Human Migration To The Kuril Islands


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Liane Hesselbarth (* 17. Juli 1962 in Strausberg) ist eine ehemalige rechtsextreme Politikerin der nicht mehr existierenden DVU.

Sie gehörte von 1999 bis 2009 dem Landtag von Brandenburg an und war hier Vorsitzende ihrer Fraktion.

Leben und Beruf

Liane Hesselbarth machte nach dem Schulabschluss 1979 eine Ausbildung zur Bauzeichnerin und arbeitete anschließend als Teilkonstrukteurin im Wohnungsbaukombinat Berlin und ab 1988 als Angestellte im Wohnungs- und Gesellschaftsbaukombinat Frankfurt (Oder). 1990 schulte sie zur Bürokauffrau um und arbeitete anschließend als Angestellte und ab 1994 als Mitinhaberin in der Hochbaufirma ihres Ehemanns. Seit 2001 betreibt sie einen Büroservice.

Politik und Abgeordnete
1999 trat sie in die Deutsche Volksunion ein und zog bei der Landtagswahl im gleichen Jahr für diese Partei in den Landtag von Brandenburg ein, wo sie Vorsitzende einer fünfköpfigen Fraktion wurde. Nach der Landtagswahl 2004 wurde sie erneut zur Vorsitzenden der nun sechsköpfigen DVU-Fraktion gewählt. Im Landtag war sie von 1999 bis 2009 Mitglied des Präsidiums und Vorsitzende des "Ausschusses für Stadtentwicklung, Wohnen und Verkehr", der 2004 umbenannt wurde in "Ausschuss für Infrastruktur und Raumordnung". Für Aufsehen sorgte sie einmal, als sie auf die Frage eines Journalisten, wie viele Bundesländer Deutschland hat, nicht antwortete.

Für die Landtagswahl am 27. September 2009 war sie Spitzenkandidatin der DVU, bei welcher ihre Partei jedoch mit 1,1 % der Stimmen den Wiedereinzug in den Landtag deutlich verfehlte. Hesselbarth schied mit der konstituierenden Sitzung des 5. Brandenburger Landtag aus dem Parlament aus.

Familie
Liane Hesselbarth lebt seit Jahren getrennt von ihrem Ehemann Axel Hesselbarth (ehemaliger DVU-Landesvorsitzender von Brandenburg und Mecklenburg-Vorpommern) und hat einen erwachsenen Sohn, Falko Hesselbarth, der anlässlich des Verbotes der neonazistischen Kameradschaft ANSDAPO durch seine Funktion als Kassenwart und als Beisitzer in deren Vorstand für Aufsehen sorgte. Auch war er, zusammen mit 5 weiteren Neonazis, an einer Schlägerei im linksalternativen Jugendclub Horte in Strausberg beteiligt. Aufgrund der Aktivitäten ihres Sohnes wurde Liane Hesselbarth von politischen Gegnern zum Rücktritt aufgefordert, was sie ablehnte.

Einzelnachweise

Fraktionsvorsitzender (Brandenburg)
DVU-Mitglied
Deutscher
Geboren 1962
Frau

redpajama_set_name: RedPajamaWikipedia