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Edward M. Glickman
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One Liberty Place, Suite 2800
Edward M. Glickman joined the firm's Philadelphia office in April 2009 as of counsel in the Business Law Department. He is a member of the Private Client Services Practice Group who concentrates his practice in the areas of tax and estate planning, closely held business succession planning, and the administration of estates and trusts. He also serves as an executor and trustee of numerous estates, trusts and charitable foundations.
Edward has served on the board of trustees and the executive committee of the Jewish Federation of Greater Philadelphia, the board of trustees of the Jewish Campus Activities, and as chairman of the Overseas Missions Program of the Jewish Federation. He was recently granted the Edward N. Polisher Award in recognition of his distinguished service to both his profession and the Jewish Federation of Greater Philadelphia's endowment programs.
Edward's undergraduate degree, magna cum laude, is from the Wharton School of the University of Pennsylvania. He earned his law degree, cum laude, from the University of Pennsylvania Law School, where he was editor of the University of Pennsylvania Law Review, a member of Beta Gama Sigma (the Wharton School Honorary Society), and a member of the Order of the Coif.
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Box size: 10" x 14" x 2.37"
Finished Puzzle Size: 19.25" x 26.5"
EuroGraphics Jerusalem Artichoke by Claude Monet 1000-Piece Puzzle. Box size: 10" x 14" x 2.37". Finished Size: 19.25" x 26.5". Jerusalem Artichokes is one of the lesser known works by Monet. It was painted in 1880 and can now be found in the Chester Dale Collection of the National Gallery in Washington. Strong high-quality puzzle pieces. Made from recycled board and printed with vegetable based ink. This superior quality puzzle will delight and educate all at the same time.
"sunset By The Sea" Ravensburger Puzzle 1000 Gid Jigsaw Oop 1996 Mib New 20"x28"


text:
from os.path import splitext
from os.path import basename
from django.conf import settings
from django.db import models

from devilry.apps.core.models import Deadline
from devilry.apps.core.models import Delivery
from devilry.devilry_account.models import User

def uploaded_deliveryfile_path(uploaded_deliveryfile, filename):
    if uploaded_deliveryfile.id is None:
        raise ValueError('Can not add the file to UploadedDeliveryFile before it has an ID.')
    return 'devilry_student/incomplete_deliveries/{id}'.format(id=uploaded_deliveryfile.id)

class UploadedDeliveryFileQuerySet(models.QuerySet):
    """
    QuerySet for :class:`.UploadedDeliveryFileManager`.
    """

    def delete_objects_and_files(self):
        """
        Delete all UploadedDeliveryFile objects in the queryset along
        with their physical files.
        """
        for uploaded_deliveryfile in self:
            uploaded_deliveryfile.uploaded_file.delete()
        self.delete()

class UploadedDeliveryFileManager(models.Manager):
    """
    Manager for :class:`.UploadedDeliveryFile`.
    """

    def get_queryset(self):
        return UploadedDeliveryFileQuerySet(self.model, using=self._db)

    def filter_for_deadline(self, deadline, user):
        """
        Filter all uploaded files for the given user on the given deadline.
        """
        return self.get_queryset().filter(deadline=deadline, user=user)

    def convert_to_delivery(self, deadline, user):
        """
        Convert all the UploadedDeliveryFile objects mathing the given deadline and user to a Delivery.

        Typical usage::

            from django.db import transaction
            with transaction.commit_on_success():
                delivery, files = UploadedDeliveryFile.objects.convert_to_delivery(mydeadline, myuser)
            with transaction.commit_on_success():
                files.delete_objects_and_files()

        :return:
            A (delivery, queryset) tuple where the ``delivery`` is the created Delivery,
            the ``queryset` is a :class:`.UploadedDeliveryFileQuerySet` with the
            files that was made into a delivery.
        """
        queryset = self.filter_for_deadline(deadline, user)
        if not queryset.exists():
            raise UploadedDeliveryFile.DoesNotExist('No UploadedDeliveryFile with the given deadline and user exists.')

        candidate = deadline.assignment_group.candidates.filter(relatedstudent__user=user).get()
        delivery = Delivery(
            deadline=deadline,
            delivered_by=candidate,
            successful=False
        )
        delivery.set_number()
        delivery.save()

        for uploaded_deliveryfile in queryset:
            delivery.add_file(uploaded_deliveryfile.filename,
                              uploaded_deliveryfile.uploaded_file)

        delivery.successful = True
        delivery.save()

        return delivery, queryset

    def create_with_file(self, deadline, user, filename, filecontent):
        """
        Use this to create a UploadedDeliveryFile. It handles creating a new
        UploadedDeliveryFile without any content to get an ID that can be used
        to save the actual file content.

        Example::

            from django.core.files.base import ContentFile
            UploadedDeliveryFile.objects.create_with_file(
                deadline=mydeadline,
                user=myuser,
                filename='test.txt',
                filecontent=ContentFile('Hello world')
            )

        .. note::

            Do not use ContentFile in production code, use ``django.core.files.File``.
        """
        uploaded_deliveryfile = UploadedDeliveryFile.objects.create(
            deadline=deadline,
            user=user,
            filename=filename
        )
        uploaded_deliveryfile.uploaded_file.save(filename, filecontent)
        return uploaded_deliveryfile

class UploadedDeliveryFile(models.Model):
    """
    A temporary file uploaded by a user on a deadline.

    Can be turned into a Delivery using
    :meth:`.UploadedDeliveryFileManager.convert_to_delivery`.
    """
    objects = UploadedDeliveryFileManager()

    #: The :class:`devilry.apps.core.models.Deadline` that the file was uploaded to.
    deadline = models.ForeignKey(Deadline, on_delete=models.CASCADE)

    #: The User that uploaded the file. Only this user has access to the file.
    user = models.ForeignKey(User, on_delete=models.CASCADE)

    #: The datetime when this UploadedDeliveryFile was created.
    uploaded_datetime = models.DateTimeField(auto_now_add=True)

    #: The uploaded file
    uploaded_file = models.FileField(upload_to=uploaded_deliveryfile_path)

    #: Filename. Max 255 chars (just like FileMeta).
    filename = models.CharField(max_length=255)

    class Meta:
        unique_together = ('deadline', 'user', 'filename')

    @staticmethod
    def prepare_filename(filename):
        filename = basename(filename)
        if len(filename) > 255:
            name, ext = splitext(filename)
            return '{}{}'.format(name[:255 - len(ext)], ext)
        else:
            return filename

redpajama_set_name: RedPajamaGithub


text:
Email us at: info@homeshareliving.co.uk - Call us: 020 3137 6421
WHY HOMESHARE?
FIND A SHARER
FIND A HOMEOWNER
FAQs HOMEOWNERS
FAQs SHARERS
Initial chat
Get in touch with us so we can understand what you are looking for in a homeshare and answer your questions
If we feel you are suitable for a homeshare, we arrange to meet you to take more details. We do a risk assessment, enhanced DBS vetting and referencing of potential Sharers to ensure the utmost safety.
We then introduce you to your carefully matched homeshare partner. With our help you agree on your homeshare arrangement and write up all the details so everything is clear
Your homeshare then starts on a date to suit you both. From then on we keep in touch with you regularly throughout the homeshare, and are there if you need help
It's important to us to get it right
A chat and a laugh can make all the difference to your day.
Sharing your home with someone who cares can give your whole life a lift
Real and lasting friendships often form between Sharer and Homeowner.
At Home Share Living we are members of the national network of Homeshare UK (Homeshareuk.org) which means we abide by certain standards and codes of conduct in the form of The Homeshare UK Quality Assurance Framework. This is a way to make sure homeshare schemes deliver the best possible service they can for the people who homeshare.
"I used to go whole days without a conversation. Since my Sharer moved in life has become more fun and interesting. We always chat about Sam's day at work, and I offer advice when I can. I think we both get a lot out of it".
"I got sick of living in grotty bedsits and house shares. I wanted to live more comfortably and moving in with Julia has given me that. We respect each other's space, but also enjoy our time together, cooking and having a cuppa and a chat in the garden. I think we're very well-matched".
"It has made such a difference to my mum's life. She is much happier these days. It has given her more to think about and has really lifted her spirits. As for me and my brother, it has definitely given us peace of mind knowing someone is there and I worry about her less on a day-to-day basis"
Daughter of Homeowner
My Grandpa's Homeshare Brought Him So Much Happiness
https://www.homeshareliving.co.uk/wp-content/uploads/2018/06/grandad.jpg 174 167 Sarah Kaye https://www.homeshareliving.co.uk/wp-content/uploads/2018/05/logo3.jpg Sarah Kaye2018-06-03 17:11:142019-01-04 11:25:08My Grandpa's Homeshare Brought Him So Much Happiness
Here are 4 Ways To Ensure That Your Homeshare Is Harmonious
https://www.homeshareliving.co.uk/wp-content/uploads/2018/05/House6.jpg 200 200 Sarah Kaye https://www.homeshareliving.co.uk/wp-content/uploads/2018/05/logo3.jpg Sarah Kaye2018-05-21 16:00:182019-01-04 11:26:12Here are 4 Ways To Ensure That Your Homeshare Is Harmonious
What you could learn from living with a pensioner
https://www.homeshareliving.co.uk/wp-content/uploads/2018/04/man.jpg 300 300 Sarah Kaye https://www.homeshareliving.co.uk/wp-content/uploads/2018/05/logo3.jpg Sarah Kaye2018-04-23 10:48:022019-01-04 11:27:15What you could learn from living with a pensioner
(Mon-Fri 9-5.30pm)
E: info@homeshareliving.co.uk
© 2018 Copyright Home Share Living Limited. Registered in England & Wales. Company No: 5314300. Registered Address: 923 Finchley Road, London NW11 7PE
This website uses cookies to ensure you get the best experience on our website and to provide anonymous usage statistics to help us improve the site even further. Google uses cookies on our site to improve user experience of any Google services we use, such as Google Maps. Lastly, some social media websites (such as Faceook, Twitter, Google+ and Pinterest) use cookies on our website to make sharing our content on their sites as easy as possible. Please click to confirm you accept our use of cookies or click on "I REFUSE" to be directed away from our site. You can also Click to read our full Privacy Policy

redpajama_set_name: RedPajamaCommonCrawl


text:
Kimberly Croft
Kimberly Croft grew up in Geneva, Ohio. Her love for reading began when she was introduced to the Nancy Drew and Laura Ingalls Wilder series. She began writing poetry at an early age but had always wanted to write a novel. It wasn't until she quit working to raise her daughters that she began writing seriously.
Kimberly has two daughters who she credits to be her greatest motivation to keep writing. Though Unbroken is her first novel published she has two more in the works and three more she has started.
Married for 30 years, her husband is her biggest cheerleader. Unbroken is an emotional story of a woman who decided to take her life back. She wrote Unbroken for the many women who are afraid or think they have no way out. There is always a way out.


Maternal Mortality Rising in the US? What About Mother's Day?
Mother's Day is celebrated in most countries around the world -- mothers everywhere are honored for their central role in maintaining happy families and healthy societies. But in poor countries, Mother's Day is too often a sad time. In 2008, a woman died every 90 seconds somewhere in the world as a result of childbearing, leaving behind hundreds of thousands of children to grow up motherless.
But even mothers in the U.S. don't fare as well as one might expect. Not long ago we could celebrate how well we supported pregnancy and the birth process. In 1980, only 12 women died as a result of childbearing in North America (the U.S. and Canada) for every 100,000 live births -- the lowest of any region in the world. But something has happened since then: in 2008, the maternal mortality rate had increased by nearly 50% in the U.S., to 17 per 100,000 births. The rate was unchanged in Canada.
The U.S. is virtually alone in this trend. In every other region of the world -- except for the areas of Africa hardest hit by AIDS -- maternal deaths have been reduced substantially. Birthing women in the U.S. are now more than twice as likely to die as their counterparts in western European countries.
What is happening to pregnant women in the U.S., one of the richest countries in the history of the world? We know that the maternal death rate for African-American women is nearly three times higher than the rate for women of other races. We also know that rate of medical interventions -- such as unnecessary caesarian sections -- is high in this country, and that these interventions increase the risk of complications and death for pregnant women. In recent years, it has become harder for pregnant women in many parts of the country to access good care, a result of the growing inequality we see in many spheres of life. But the precise cause of the increased maternal death rate remains a mystery.
A healthy mother is critically important because of the attention she gives her baby during those first few months of life. Current research shows that maternal care the first 1,000 days of a baby's life, from conception through age two, heavily influences the child's later health -- with the effects extending into middle age and beyond. A vast range of problems from adult drug abuse to diabetes can be related back to the quality of the pregnancy and early care that a child receives.
Every new mother needs uninterrupted time with her baby to mother, to breastfeed, and to bond closely with her infant, without financial stress or having to leave her newborn with substitute caregivers. But for all our talk about "family values," the U.S. is one of only five countries in the world that don't legally mandate paid maternity leave for new mothers. This is a national disgrace. When mothers return to work, they search in vain for quality, affordable day care, finding that public support to care for young children is only available when they reach pre-school age, through the Head Start program. We can do better.
Is it all bad news this Mother's Day? No. Fortunately there is growing public awareness of the value of supporting women, including in their pivotal role as moms. The Affordable Care Act assures that a full range of reproductive health services will be available to women, by mandating that insurance plans cover preventive services such as family planning and eliminating co-pays for that care. Some of our forward-looking congressional representatives from both parties have put forward legislation that would, for example, permit states to exempt single parents with small children from the need to work outside the home in order to qualify for public assistance (HR bill 4379). Another would support a national toll-free parent helpline that would provide information and assistance to parents and caregivers of children, with the aim of preventing child abuse and strengthening families (Senate bill 2293).
Every woman in America -- and everyone who ever had a mother -- should actively support these kinds of efforts to recognize the special needs of mothers and help them fulfill their critically important role. There is much that could be done. Support for mandatory parental leave, for example, would be a giant step toward improving the life chances for today's children. Is it asking too much that we join the rest of the developed world by making sure that mothers can stay home with their newborn infants?
Maybe one day we can again proudly say that we're a nation that truly honors and celebrates motherhood.


Welcome to the Silkmagik website, I am gradually running down stocks from April 2019 and another supplier will be supplying them as they run out, Please request to join the Facebook group Silkmagik Oils, to stay up to date with everything fragrance oils wise, destashes and general support and information for bath, body and wax info!
The CLP info is in my facebook group – Silkmagik Oils – please request to join and you will find what you need in the files section on the left hand side. Click type to get them in some sort of order! Newer oils are on the actual listing on here.
I now have soap bases and shampoo and conditioner SLS free bases on the site, along with 3 primary colours to make up any shade you like. Food grade and with full MSDS info. 3 Neon colours also now and a choice of 25 mica's.
New products on the website…..
The Naughty Mug Co rude mugs – some not rude..


Romeo and Juliet in the balcony scene.
Students look first at the sonnet in which Romeo and Juliet meet, analyzing the imagery to gain insight into the way Shakespeare's use of love sonnet conventions characterizes the moment and the relationship between the lovers. Then students act the passage to notice Shakespeare's stage managing of this moment and to consider what perspective his making the lovers almost literally "kiss by the book" lends to our perception of their characters. Finally, students enact the scene in which this moment occurs in order to notice how Shakespeare's juxtaposition of poetic forms, ranging from the almost-prose of Capulet and the Nurse to the melodramatic style of Tybalt, further highlights the sonnet of the lovers. To conclude, students work in groups to find and examine similar moments in the play (e.g., the balcony scene or the tomb scene) where Shakespeare spotlights the action through lyric form and at the same time invites us to explore and question the idealization of lyric conventions by having the characters act out these conceits on stage.
How does Shakespeare's use of different lyric forms and conventions heighten the action in Romeo and Juliet?
How do these lyric forms and conventions differentiate and strengthen characterization in Romeo and Juliet?
What is the difference between love and desire?
Scholars generally date the writing of Romeo and Juliet to 1595-96, near in time to the composition of A Midsummer Night's Dream. Shakespeare based the plot on several sources, including Arthur Brooke's Tragicall Hystory of Romeus and Juliet. Romeo and Juliet was published as a quarto in 1597. A fuller text of the play, which has served as the basis of all subsequent editions, appeared in quarto in 1599.
For information about the play, its history, its staging, Shakespeare, and more lesson plans, explore the Royal Shakespeare Company's educational website for a rich portal of resources on Romeo and Juliet.
The sonnet form, explored in the lesson activities below, was popularized by the 14th-century Italian poet Petrarch, who established the custom of presenting a problem, situation, or incident in the octave, followed by a resolution in the sestet. In Petrarch's work, these were usually problems, situations, and incidents arising from his love for the unattainable Laura. When English poets began imitating Petrarch's sonnets in the early 16th century, they continued this thematic focus on the pleasures and frustrations of love. But English poets eventually developed a more flexible sonnet form which could be divided into octave and sestet, in the manner of Petrarch, or into three quatrain-length variations on a theme followed by an epigrammatic couplet. More information about the Petrarchan and English sonnet forms is provided in "Poetic Form: Sonnet" via the EDSITEment-reviewed Academy of American Poets.
CCSS.ELA-LITERACY.CCRA.R.1. Read closely to determine what the text says explicitly and to make logical inferences from it; cite specific textual evidence when writing or speaking to support conclusions drawn from the text.
CCSS.ELA-LITERACY.CCRA.R.2. Determine central ideas or themes of a text and analyze their development; summarize the key supporting details and ideas.
CCSS.ELA-LITERACY.CCRA.R.3. Analyze how and why individuals, events, or ideas develop and interact over the course of a text.
CCSS.ELA-LITERACY.CCRA.R.4. Interpret words and phrases as they are used in a text, including determining technical, connotative, and figurative meanings, and analyze how specific word choices shape meaning or tone.
An online text of the entire play is available from MIT's Complete Works of William Shakespeare website.
Another e-text of Romeo and Juliet can be found in Folger Digital Texts from the Folger Shakespeare Library.
Review the first sonnet in Samuel Daniel's sonnet sequence, "Delia," which was published in 1592. The poem is available in Elizabethan Sonnet-Cycles: Delia - Diana by Henry Constable and Samuel Daniel from Project Gutenberg by scrolling down to the poem, TO DELIA.
Begin this lesson by having students turn to the first meeting between Romeo and Juliet at the Capulet ball, in Act I, Scene 5 (lines 95-112) in the Folger Shakespeare Library digital edition.
Have students count the lines and examine the rhyme scheme; ask them if it looks familiar. Point out to students that these lines make up a sonnet, followed by a sonnet quatrain. Review briefly the distinction between a Shakespearean or English sonnet, which divides its 14 lines into three quatrains and a couplet, with the rhyme scheme abab cdcd efef gg; and a Petrarchan sonnet, which divides its 14 lines into an eight line octave and a six line sestet, with the rhyme scheme abbaabba cdecde. Discuss briefly with students the history of the sonnet form (detailed in Background, above) or have them research the form at the EDSITEment-reviewed Academy of American Poets.
Sonnet Unscrambler, which is available as an Online Interactive. In this activity, students attempt to put the sonnet back in its proper order (best assigned in class to prevent students from simply using a search engine to discover the answer).
Parts of a Sonnet, which is available as a PDF worksheet. In this activity, students use the hints from the "Bank" to fill in the rhyme scheme, names, and other parts of both forms of the sonnet.
Why is a sonnet an appropriate poetic form with which to bring the two lovers together in Shakespeare's play?
What did poets typically use sonnets for at the time when Shakespeare was writing Romeo and Juliet, in the early 1590s?
Provide students with a sample of Elizabethan sonnet writing to help them recognize the significance of Shakespeare's use of this poetic form—for example, "Sonnet I" in Samuel Daniel's sonnet sequence, Delia, which was published in 1592. The worksheet Reading Delia—Sonnet 1 (PDF) contains questions to guide student reading. Have students examine "Sonnet 1" for conceits and other descriptive language. Remind students that a conceit is an extended metaphoric comparison that establishes parallels between two seemingly dissimilar things or situations. Petrarch established the practice of including conceits in sonnets by using elaborate comparisons to praise his lady's beauty and portray his own suffering. Students might note, for example, that Daniel continues this tradition by describing himself first as a river drawn to the ocean of his lady's beauty and later as a business ledger in which his lady may see how much emotion he has invested in her. Finally, ask students to consider the name Daniel has chosen for his lady. "Delia" is an anagram of "Ideal." Like most ladies in Elizabethan love sonnets, she is indeed a distant ideal, more inspirational than attainable, ennobling his verse with her virtue and beauty.
Who is the pilgrim here?
Who is the holy saint?
How does the conceit characterize the relationship between the two soon-to-be-lovers?
How does the wittiness and word-play with which they develop the conceit play off against their metaphoric roles?
To what extent is Romeo really the unworthy suitor of the sonnet tradition?
To what extent is Juliet really the idealized paragon of virtue?
How are the lines divided between the two speakers in the sonnet?
How does this compare with the speaker addressing his unresponsive lady in "Delia"?
Whose sonnet is this, in the end?
How does the playful exchange of "sins" here look forward to the tragic outcome of the play?
How does Juliet's closing, "You kiss by the book," reflect on this little episode? What does she mean?
Students might suggest, for example, that Romeo is following the sonneteers' recipe for courtship too diligently, or that he is taking her words too literally. Perhaps she is suggesting that his kisses are somehow make-believe, like sonnet conceits. If so, ask students to consider how does Juliet stepping out of their conceit with this line characterize her role in their relationship? How does it look forward to her actions later in the play?
As usual, Shakespeare's poetic artistry in this passage is only half the story. To explore the drama he has built into these lines, have two student volunteers act this episode, taking direction from members of the class.
Ask students what actions fit these words. For example, what is Romeo doing as he speaks his first four lines? Perhaps more importantly, what is Juliet doing? How does Romeo catch and hold her attention? How does she react? What is the exchange of gestures in this first moment of their relationship? Have students experiment to find a way of playing Romeo's first lines that sets the stage for Juliet to enter into the conceit and extend it with her answering quatrain.
Proceed in this detailed way through the remaining fourteen lines of the scene, encouraging students to experiment with various deliveries of the lines and to draw from Shakespeare's verse the implicit stage directions for this key moment of his drama. How does he bring the relationship of the imagery and word-play of his poetry to life on the stage? Are the lovers caught up in their conceit, or do they speak with a tone of self-awareness, using the conceit as a way of signaling their intentions to one another? Focus especially on the dynamics of the two kisses in the episode, the first marked by stillness ("Then move not"), the second by impulse ("Give me my sin again"). How far has the relationship moved between these two moments? How does this "extra" kiss reflect on the elaborate build-up to the first one? How does it look forward to the impulsiveness that will lead to tragedy later in the play?
To gauge the full dramatic effect of the sonnet Shakespeare created for the first meeting between Romeo and Juliet, it is necessary to see it in the context of the action surrounding it at the Capulet ball. Have student volunteers take the roles of Capulet, Tybalt, Romeo, Juliet, and the Nurse, and read the scene from Capulet's "Go to, go to!" through Romeo's couplet, "Is she a Capulet?/ O dear account! My life is my foe's debt" (Act I, Scene 5, lines 84-120 in the Signet edition).
Call attention to the fact that, while all these characters speak in verse, each speaks in a distinctive poetic style. Have students describe each style and explain how Shakespeare achieves it.
What makes Capulet's speech seem naturalistic and near to prose?
What makes Tybalt's pair of couplets seem exceptionally formal, almost posed, like a stage villain's aside?
What gives the Nurse's short speech an informal, chatty, prose-like tone?
As your student volunteers read through the scene, ask the class to note the effect of the shifts in tone that Shakespeare has built into it.
How do the formal verse forms of Tybalt and the lovers stand out against the more naturalistic verse of Capulet and the Nurse?
How do the verse forms of these younger characters in the scene stand out against one another?
In what sense do the characters who speak in formal poetry stand out because of their words?
To what degree does the extended formality of Romeo and Juliet's meeting—and their action within that formality—deepen the poetic lighting of their moment together?
Divide the class into study groups and have each develop a stage interpretation of this short passage in Romeo and Juliet, based on the dramatic effects Shakespeare creates through poetic style and verse form. Encourage students to imagine in detail how this stretch of action might be performed, to play out various scenarios in their discussions. When they have finished, have each group share its staging, and then debate as a class which ideas seem to capture best that first meeting of the lovers on the Elizabethan stage.
Conclude this lesson by having students work individually or in groups to find other moments in Romeo and Juliet where Shakespeare spotlights the action through poetic form and language. Students might look at the balcony scene (Act II, Scene 2), the bedroom scene (Act III, Scene 5, which is modeled on the aubade, a lyric of dawn-parting), the tomb scene (Act V, Scene 3), and so on. Have students prepare production notes for their chosen scene, explaining how they would direct the action, with special attention to how they would have their actors perform the richly poetic language Shakespeare gives them. Should the characters seem exalted by this language? Should they always seem not quite able to measure up to their high-flown words? Should they seem, like Juliet leaving Romeo at the ball, somehow independent of this poetic language, as if endowed with a life of their own?
To evaluate students' skills in sonnet analysis, give them (individually or in groups) a Shakespearean and/or a Petrarchan sonnet to analyze for its physical and meaning structures, identifying the rhyme scheme, discussing the prevailing conceit and imagery, and explaining the couplet's ending comment. For practice examining sonnet structures, ask students to play Sonnet Unscrambler.
To evaluate students' understanding of the text in context, assess the thoroughness of their production notes created in their groups as they analyzed the language of their selected scenes and explained their direction of the action.
To evaluate students' skills in applying their knowledge of the text in a new context, give them (individually or in groups) a cutting they have not analyzed earlier, such as a portion of the duel scene (Act III, Scene 1, lines 35-90), explaining to them the Elizabethan uses of "thee" and "thou." Have them examine the dialogue for that usage, explaining its impact on action and characterizations in the scene.
Romeo and Juliet is an effective play with which to introduce students to Shakespeare's stage and stagecraft. For background, visit "Teaching Romeo and Juliet," available via the EDSITEment-reviewed Folger Shakespeare Institute.
EDSITEment's "A Teacher's Guide for Shakespeare"
The activities in this lesson invite students to focus on the characters from A Midsummer Night's Dream, to describe and analyze their conflicts, and then to watch how those conflicts get resolved.
By means of group performances, writing exercises, and online search activities, students learn about the sometimes dangerous and destructive powers of language, particularly when wielded by such an eloquent and unscrupulous character as Shakespeare's Iago.
Students search an online version of Shakespeare's Macbeth for clues to the motives behind Macbeth's precipitous descent into evil.
Shakespeare's "Macbeth": Fear and the "Dagger of the Mind"
Shakespeare's preeminence as a dramatist rests in part on his capacity to create vivid metaphors and images that embody simple and powerful human emotions. This lesson is designed to help students understand how Shakespeare's language dramatizes one such emotion: fear.


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Home » "Checking the Box" – For a Pass-through Entity In Bankruptcy?
"Checking the Box" – For a Pass-through Entity In Bankruptcy?
By Lou Vlahos on June 10, 2019
Posted in Federal Tax Issues
Tax and bankruptcy: "Can two divorced men share an apartment without driving each other crazy"[i] or "Two great tastes that taste great together"?[ii]
For years I have told my partners that there are two kinds of "codes": those with an upper case "C", like the Ten Commandments and the Internal Revenue Code, and those with a lower case "c", like the bankruptcy code.[iii]
There are times, however, when the veil that separates the rarefied world of tax from the gritty struggles of bankruptcy practice is inexplicably pierced and the players from each sphere slip through the openings, either invited or not, to dabble in the other's affairs.[iv]
This should not come as a surprise to anyone who has advised closely held businesses. Whether the business is just starting out, or is going through some difficult times on its way to recovery and growth, or is on its proverbial last legs, the business or its owners (if the business is a pass-through entity for tax purposes) will have developed or generated certain tax attributes, including net operating losses, the utilization of which may be instrumental either in salvaging the business or in satisfying its creditors.[v]
A recent bankruptcy court decision[vi] considered an issue at one intersection of the two bodies of law.[vii]
The Bankruptcy
Debtor, which was formed as a partnership under state law, filed a bankruptcy petition under Chapter 11.[viii] The Court confirmed the "Debtor's Plan" which, among other things, required Debtor to provide the creditors' committee (the "Committee") verification that Debtor was making the payments required under the Plan. If Debtor defaulted, Debtor had thirty days to cure, failing which the Plan provided for the appointment of a Liquidating Trustee to dispose of Debtor's assets.
Debtor informed the Committee that the revenues necessary to make the payments under the Plan were not going to materialize within the requisite period, and stated "this is the time to name a liquidating agent" under the Plan.
The Committee confirmed the notice of default, and informed Debtor of its intent to move for the appointment of a Liquidating Trustee if Debtor failed to timely cure the default. Debtor failed to cure within thirty days.
The Committee's motion and proposed order included a provision under which not less than ten-percent of the aggregate gross proceeds from the sale of assets by the Liquidating Trustee would be allocated for payment of allowed administrative expenses and unsecured claims.
Debtor objected to the Committee's motion for appointment of a Liquidating Trustee.
Debtor argued that any sale of assets would result in a liability for capital gains taxes. It also argued that any sale was unlikely to yield proceeds in an amount sufficient to provide for the payment of such capital gains taxes (which would be payable by the Debtor's owners) and of the Liquidating Trustee's fees, Debtor's attorney fees, and the Committee's attorney fees.
In addition, although Debtor had previously conceded that it was ineligible to be a debtor under Chapter 12 of the "code" when it filed its petition, Debtor now asserted that its total debts were below the prescribed ceiling amount, making it eligible to proceed under Chapter 12.[ix] Debtor sought to convert to Chapter 12 in order to capitalize on what it referred to as the "Grassley Law" allowing it to treat certain capital gains taxes as unsecured claims. According to Debtor, without a conversion, capital gains taxes from the sale of its assets would render the estate administratively insolvent.
According to the Committee, potential capital gains taxes were a non-issue because Debtor was a partnership, and a pass-through entity, for tax purposes. The Committee pointed out that the partners, and not the partnership, would be liable for any taxes arising from the sale of Debtor's assets.
Debtor countered that it was eligible to elect to be taxed as an "association" (i.e. as a corporation) under the IRS's "check the box" regulations.[x] Debtor claimed that if such an election were made,[xi] the corporation's taxes would be discharged as an unsecured claim under Chapter 12.
According to Debtor, the "best approach" would be for the Court to deny the Committee's motion for appointment of a Liquidating Trustee, allow the conversion of the proceeding to chapter 12, and confirm a chapter 12 plan incorporating liquidation provisions.
The Court made short work of Debtor's request that the proceeding be converted to one under chapter 12, stating that Debtor was not a "family farmer." Its debt exceeded the statutory limit when it filed its petition. According to the Court, conversion does not change the date on which eligibility under chapter 12 is determined. Thus, "under the facts and clear language of the statute," Debtor was not eligible to convert to chapter 12.
Debtor's Tax Status
The Court then turned to Debtor's request to change its tax status from a partnership to an association taxable as a corporation.
Partnerships, for purposes of taxation, are "pass-through entities," the Court stated. A partnership files an information return,[xii] but the partnership itself is not responsible for taxable gains and losses; rather, such gains and losses pass through to the partners themselves, who report them on their own income tax returns.[xiii]
"A partnership's bankruptcy filing," the Court continued, "does not alter its tax status. A partnership is recognized as an entity separate from the partners in bankruptcy proceedings, but not in income taxation."
Thus, partnership income continues to be taxed as though a bankruptcy case had not been commenced. For purposes of the federal income tax, the commencement of a bankruptcy case by either a partner or a partnership does not alter the tax status of the partnership.
In fact, except in the case of an individual bankruptcy, no separate taxable entity results from the commencement of a case "under Title 11 of the United States Code."[xiv]
Eligibility for Election
Having established Debtor's tax status during the bankruptcy, the Court considered its eligibility to change such status.
An "eligible entity" with at least two owners, it stated, can elect to be treated as an association for federal tax purposes. Eligible entities include unincorporated business entities, including domestic partnerships.
Absent such an election, a partnership would continue to be taxed as a partnership. Since its creation, Debtor was a partnership for tax purposes. It never made any other election as to its status. Thus, it continued to be taxed as a partnership. The bankruptcy filing did not impact Debtor's tax status.
The Court observed that the Code, and the regulations issued thereunder, would permit Debtor to elect to be treated as a corporation for federal tax purposes. Debtor maintained that making such an election "would be beneficial."
While noting that the election may benefit the partners of Debtor,[xv] the Court further noted that the more relevant question was "whether it benefits [Debtor], its estate and its creditors. As a result, the Court must decide whether a change in election violates the Bankruptcy Code or Plan."[xvi]
Specifically, the Court considered whether the change in tax status caused by the election would violate the so-called "absolute priority rule."
The absolute priority rule provides that the owners of a debtor, or those holding an interest in a debtor, will not receive or retain under the bankruptcy plan any property, because of that ownership or other interest, unless all general unsecured claims are paid in full.[xvii]
The fundamental principle underlying the rule is to ensure the plan is "fair and equitable." The rule prohibits the bankruptcy court from approving a plan that gives the holder of a claim anything at all unless all objecting classes senior to the claimant have been paid in full.[xviii] The rule serves to address what the Court described as "the danger inherent in any reorganization plan . . . that the plan will simply turn out to be too good a deal for the debtor's owners."
The Court found that the proposed tax election would violate the absolute priority rule. It was not fair and equitable. By converting Debtor into a taxable[xix] entity, and terminating its pass-through status,[xx] the election would benefit Debtor's owners to the detriment of its creditors by shifting funds from the creditors to the taxing authorities. It would dilute the class of unsecured creditors.
From the time that Debtor filed its petition, the Court explained, its partners retained the benefit of favorable tax treatment through any depreciation or other losses that flowed through Debtor as a pass-through entity.[xxi]
The partners now sought to effect a change in the tax treatment of Debtor that would have saddled Debtor with substantial capital gains and taxes from the sale of its assets. In other words, the partners would receive a tax benefit (Debtor's losses and deductions) through favorable tax treatment, and would shift the unfavorable treatment to the detriment of Debtor's creditors. The absolute priority rule, the Court stated, was designed to prevent such an abuse.
What's more, the Court continued, Debtor's disclosure statement[xxii] detailed the tax consequences of the Plan. "There is a possibility that various transfers and transactions contemplated by the Plan would result in a reduction of certain tax attributes . . . including but not limited to . . . capital gains liability".
At the time of the Court's confirmation of the Plan, Debtor could have discussed the treatment of capital gains taxes and the possibility of an entity classification election. The Disclosure Statement and Plan both included the Liquidation Provision. Thus, Debtor knew that upon default, a Liquidating Trustee could be appointed and assets sold. There was no unfair surprise to Debtor, but there would be unfair surprise to its creditors. Creditors acted relying on the Disclosure Statement and Plan, which did not include a discussion of a possible change in tax treatment. The Court stated that any election to be taxed as an association should have occurred pre-petition, or at least pre-confirmation.
The Court found it troubling that the Debtor sought to change its tax status to its own detriment and, thereby, to that of its creditors. In general, the Court stated, the two purposes underlying the bankruptcy code are the "debtor's fresh start and the repayment of creditors." Debtor's electing to be taxed as an association, the Court stated, would accomplish neither of these goals. Rather, it would burden Debtor with potentially substantial capital gains taxes, and reduce payments to its creditors. The election would merely allow Debtor's partners to shift unfavorable tax treatment elsewhere.
The Court determined that the proposed tax election was not in the best interests of Debtor, the estate, or its creditors. Therefore, the Court prohibited the check-the-box election.
Electing Association Status vs. Revoking an "S" Election? [xxiii]
What can we take away from the Court's opinion? The Court claimed to have based its decision upon the absolute priority rule. At the same time, though, the Court stated that any election by Debtor to be taxed as an association should have occurred pre-petition, or at least pre-confirmation, which is more in line with the purpose of the disclosure statement. So which is it?
A couple of years back,[xxiv] we considered the case of another pass-through entity: a debtor S-corporation which, prior to filing its voluntary petition, revoked its election to be treated as an S-corporation for tax purposes.[xxv] As a result of revoking its "S" election, the debtor became subject to corporate-level tax as a C-corporation, and its shareholders – to whom distributions from the debtor would likely have ceased after the filing of its petition – were no longer required to report its income on their personal returns.[xxvi]
Following the debtor's petition, the Court authorized the sale of substantially all of the debtor's operating assets. The sale occurred shortly thereafter, and the Court then confirmed the debtor's plan of liquidation, pursuant to which a liquidating trust was formed.
The liquidating trustee filed a complaint against the debtor's shareholders, seeking to avoid the revocation of the debtor's S-corporation status as a fraudulent transfer of the debtor's property under the bankruptcy code.[xxvii]
The Court noted that most other courts that had considered the issue found that a debtor's S-corporation status was a property right in bankruptcy. These courts reasoned that a debtor corporation had a property interest in its S-corporation status on the date that the status was allegedly "transferred" because the Code "guarantees and protects an S corporation's right to dispose of [the S-corporation] status at will." Until such disposition, the corporation had the "guaranteed right to use, enjoy, and dispose" of the right to revoke its S-corporation status. Consequently, these courts held that the right to make or revoke S-corporation status constituted "property" or "an interest of the debtor in property."
The Court acknowledged that the property of the bankruptcy estate is composed of "all legal or equitable interests of the debtor in property as of the commencement of the case." Congressional intent, it stated, indicated that "property" under the code[xxviii] was a sweeping term and included both intangible and tangible property.
However, it continued, no code provision "answers the threshold questions of whether a debtor has an interest in a particular item of property and, if so, what the nature of that interest is." Property interests are created and defined by state law, unless some countervailing federal interest requires a different result.
Normally, the "[Code] creates no property rights but merely attaches consequences, federally defined, to rights created under state law." In that case, the Court stated, federal tax law governed any purported property right at issue because S-corporation status was a creature of federal tax law. State law created "sufficient interests" in the taxpaying entity by affording it the requisite corporate and shareholder attributes to qualify for S-corporation status; at that point, it continued, federal tax law dictated whether S-corporation status was a property right for purposes of the code.
The Court recognized that certain interests constituted "property" for federal tax purposes when they embodied "essential property rights."[xxix] A reviewing court must weigh these factors, it stated, in order to determine whether the interest in S-corporation status constituted "property" for federal tax purposes.
Applying these "essential property rights" factors, the Court observed that only one of the factors leaned in favor of classifying S-corporation status as property; specifically, the debtor's ability to use its S-corporation tax status to pass its tax liability through to its shareholders. The liquidating trustee hoped to generate value through avoidance of the "transferred" S-corporation revocation, thus retroactively reclassifying the debtor as an S-corporation. The liquidating trustee believed that by doing so, the debtor's losses would pass through to its shareholders, offsetting other income on their personal returns, and thereby generating refunds that the liquidating trustee intended to demand from the shareholders for the benefit of the liquidating trust and the creditors.
In response to this "plan," the Court pointed out that, although something may confer value to the estate, it does not necessarily create a property right in it.
The Court explained that a corporation cannot claim a property interest to a benefit that another party – its shareholders – has the power to legally revoke at any time.[xxx] The "S" election, it stated, removes a layer of taxation on distributed corporate earnings by permitting the corporation to pass its income through to the corporation's shareholders. The benefit is to the shareholders: it allows them to avoid double taxation. To the extent there is value inherent in the election, it is value that Congress intended for the corporation's shareholders, and not for the corporation.[xxxi]
After weighing the foregoing, the Court held that S-corporation status could not be considered "property" for purposes of the code, and there was no transfer of the debtor's interest in property on the shareholders' revocation of such status that was subject to avoidance under the code.
Lesson?
Absolute priority. Disclosure. Fraudulent Conveyance. A question of timing? A question of property rights? A question of fairness?
A pre-petition election to be treated as an association, or a pre-petition revocation of a corporation's "S" election, would address the concern over providing creditors sufficient information with which to consider a proposed plan. Their acceptance of the plan, and a court's confirmation thereof, would seem to bar any further discussion.
However, some creditor is bound to object, probably on the grounds described above.
Regardless of how one frames the argument as a matter of "technical" bankruptcy law, from a non-technical perspective, the election or revocation, as the case may be, shifts the tax liability for the liquidation of the business away from the partners and shareholders and onto the debtor-business entity, which of course reduces the value that will be available to satisfy the claims of the creditors. On a visceral level, that doesn't seem right, especially in the absence of a bona fide, even compelling, non-tax business reason for effectuating such a change in tax status.[xxxii]
Of course, what feels right is not always consistent with what the law allows in a given set of circumstances. When faced with the prospect of a bankruptcy proceeding, the debtor-taxpayer and its owners should consult with their bankruptcy (and tax) advisers well before making any changes to the debtor's tax status.
[i] From the opening of The Odd Couple.
[ii] From the ad for Reese's Peanut Butter Cup. Don't you miss the '70s? Sometimes?
[iii] If you've watched bankruptcy folks at work, you know that their code is more like a set of guidelines than actual rules, to paraphrase Captain Barbossa from the first Pirates of the Caribbean movie.
[iv] If you have read Salman Rushdie's Two Years Eight Months and Twenty-Eight Nights, you'll understand the reference; if you have not read it, please do.
[v] For example, before the passage of the Tax Cuts and Jobs Act (P.L. 115-97), a troubled taxpayer was able to carry its NOLs back two years in order to generate a refund and some badly needed cash. The Act eliminated the carryback. That being said, it also eliminated the 20-year carryforward, thereby allowing NOLs to be carried forward "indefinitely" – i.e., until they are exhausted – and removing some of the sting from the ownership change rules under Section 382 of the Code, which limit the amount of NOL that may be utilized in any taxable year. At the same time, however, the Act also limited the amount of loss that may be utilized in any tax year to 80-percent of the taxpayer's taxable income. IRC Sec. 172.
[vi] U.S. Bankruptcy Court for the Western District of Wisconsin, In re: Schroeder Brothers Farms of Camp Douglas LLP, Debtor; Case No.: 16-13719-11, May 30, 2019.
[vii] Another, more commonly encountered intersection, involves the cancellation of indebtedness of a taxpayer in bankruptcy. IRC Sec. 108(b).
[viii] It is my understanding that many debtors will seek to liquidate under Chapter 11 because it enables their management team to remain in place and to "control" the liquidation process. Of course, a filing under Chapter 11 suspends all foreclosure actions.
[ix] Chapter 12 is designed for "family farmers" or "family fishermen" with "regular annual income." It enables financially distressed family farmers and fishermen to propose and carry out a plan to repay all or part of their debts. Under chapter 12, debtors propose a repayment plan to make installments to creditors over three to five years. Generally, the plan must provide for payments over three years unless the court approves a longer period "for cause."
[x] Reg. Sec. 301.7701-3.
[xi] By filing IRS Form 8832.
[xii] IRS Form 1065.
[xiii] IRC Sec. 701.
[xiv] IRC Sec. 1399. Special rules for individual bankruptcy cases are provided under IRC Sec. 1398.
[xv] By preventing the pass-through to the partners of the gain from the sale of Debtor's assets
[xvi] In deference to the Court, I left the upper case "c" intact.
[xvii] Bankruptcy code Section 1129(b).
[xviii] Unless the seniors agree to subordinate some of their claims.
[xix] I.e., tax-paying.
[xx] Under which each of Debtor's owners paid tax on their share of Debtor's gains.
[xxi] Provided, of course, they had sufficient basis for their partnership interest. IRC Sec. 704(d). If losses were suspended because of insufficient basis, the gains from the sale of Debtor's assets would have restored such basis and thereby allowed such losses to be utilized by the partners.
[xxii] Which is intended to provide its creditors with "adequate information" regarding the debtor to enable its creditors to make an informed judgement about the plan proffered. https://www.uscourts.gov/services-forms/bankruptcy/bankruptcy-basics/chapter-11-bankruptcy-basics
[xxiii] How about a partnership that becomes an S-corporation/association by filing IRC Form 2553, and that subsequently revokes its "S" election, thereby becoming an association taxable as a C-corporation?
[xxiv] https://www.taxlawforchb.com/2017/12/revoking-s-corp-status-a-fraudulent-conveyance/
[xxv] With the consent of its shareholders holding a majority of its stock. IRC Sec. 1362(d).
[xxvi] Compare this to the Debtor-partnership electing to become an association for tax purposes.
[xxvii] In general, the trustee may avoid any transfer of a debtor's interest in property: (a) that was made within 2 years before the date of the filing of the petition if the debtor made such transfer with intent to hinder, delay, or defraud any entity to which the debtor was or became, on or after the date that such transfer was made, indebted; or (b) for which it received less than a reasonably equivalent value in exchange for such transfer; or was insolvent on the date that such transfer was made, or became insolvent as a result of such transfer.
[xxviii] Note the lower case "c".
[xxix] Including (1) the right to use; (2) the right to receive income produced by the purported property interest; (3) the right to exclude others; (4) the breadth of the control the taxpayer can exercise over the purported property; (5) whether the purported property right is valuable; and (6) whether the purported right is transferable.
[xxx] A corporation has little control over its S-corporation status, yet the right to exercise dominion and control over an interest is an essential characteristic defining property. Shareholders have the ability to control the tax status of their corporation. Election of S-corporation status may be achieved by one method: unanimous shareholder consent – the corporation does not elect S-corporation status. Thus, the Court concluded, any interest in electing S-corporation status belongs to the shareholders.
[xxxi] S-corporation status, it stated, is a statutory privilege that qualifying shareholders can elect in order to determine how income otherwise generated is to be taxed.
[xxxii] Especially when one considers the tax "benefit" of being able to claim the losses generated by the debtor-business.
Think about what a healthy business entity wants when considering the sale of its assets: one level of tax so as to maximize the net proceeds for its owners.
Tags: 301.7701-3, Absolute priority rule, Association, Bankruptcy, C corporation, Chapter 11, check the box, Creditor's committee, Debtor's plan, Disclosure statement, Fraudulent conveyance, Liquidating trustee, Partnership, Revocation of S election, S corporation, S election, S election as property, Section 1362, Tax status as property
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"Your family is your most valuable investment; seek divine wisdom in how you invest", said divine hour speaker, Pastor Dane Fletcher, Youth Director of the Jamaica Union Conference of Seventh-day Adventists.
Hundreds of Church Clerks, Elders and church leaders across Jamaica were given critical information and instructions on how to use the Adventist Church Management System (ACMS) Software which is designed to help churches keep accurate records of their church members.
ASI/ IAD 2000 & beyond Junior Chapter is a ministry where the children and youth are given more opportunities to represent Christ to the world. Mrs. Marvalee Franklyn, the founder and director of this ministry started the project in Barbados in 2000 and each year one island is added to its portfolio.
Students in and around the Heroes Circle community were feted this past week at the Good Samaritan Inn. On Wednesday, August 29, Dr. Yvonne Stultz, the resident dentist at the Good Samaritan Inn, and a dental hygienist held a special Child Dental Clinic where twenty-one (21) children were treated. The services at the Inn are provided at no cost to the community.
On August 25, 2018, a Service of Appreciation was held at the Ephesus Seventh-day Adventist Church for beloved pastor, Holland Thompson, who served the Heroes Circle District of Churches for a period of four years from September 1, 2014 to August 31, 2018.
The Seventh-day Adventist Church in Jamaica, like all well-thinking Jamaicans, wishes to add its voice in condemning the wanton abuse and murder of our citizens, in particular crimes being perpetrated against our women and children.
It was a bitter sweet moment for many churches across East Jamaica Conference as members said good bye to their under-shepherds and made way for their new pastors who would be their spiritual leader over the next four years. Across the Conference, thirteen pastors were introduced and installed in their new districts on August 25, 2018 with another fourteen scheduled for September 1, 2018.


text:
Le théorème de représentation de Granger et le théorème de décomposition de Wold sont deux résultats majeurs en économétrie des séries temporelles. Le théorème de représentation de Granger consiste à mettre en relation les modèles de cointégration et les .

Introduit initialement par l'économiste anglais Clive Granger, le théorème de représentation constitue ainsi un cadre où sont analysés à la fois les concepts de stationnarité et d'intégration des séries temporelles, de corrélation, de causalité, de cointégration des processus aléatoires, avant le cryptage de la connexion entre les modèles de cointégration et les modèles à correction d'erreur.

Origine
Le théorème de représentation de Granger, du nom de l'économiste anglais Clive W. J. Granger a été prouvé, à l'origine, par Granger (1981) et repris plus tard, pour être développé plus explicitement dans un article publié par Clive W. J. Granger et Robert F. Engle en 1987. D'après ce théorème, toutes les séries cointégrées peuvent être représentées par un modèle à correction d'erreur (approche ECM).

Il permet ainsi de fournir la synthèse entre deux approches largement utilisées dans la littérature économétrique récente :
 d'une part, l'approche ECM issue de l'idée de concilier des préoccupations de la théorie économique avec une écriture rigoureuse des équations économétriques ;
 et d'autre part, l'approche VAR issue d'une approche purement statistique (boîte noire, black box).

Par la suite, ce théorème a été généralisé et popularisé à la suite des travaux de .

Causalité

À l'origine, on retrouve la formalisation de la notion de causalité en physique, notamment dans les travaux d'Isaac Newton sur la force motrice (cause) et le changement de mouvement (effet). Dans ce cas, la notion de causalité traduit un principe d'après lequel si un phénomène est la cause d'un autre phénomène, nommé "effet", alors ce dernier ne peut pas précéder la cause. Cependant, sa définition conceptuelle remonte aux discours d'Aristote le stagirite ou de David Hume.

Transposé en économie, la notion de causalité revêt une connotation technique spécifique. En effet, si une variable causait une autre variable, alors nécessairement les deux variables doivent être corrélées. À l'inverse, il ne suffit pas que deux variables soient corrélées, pour qu'il ait causalité (corrélation n'est pas causalité).

La notion de causalité introduite par Wiener en 1956, Granger en 1969 et Christopher A. Sims dans les années 1980, apparait comme le soubassement de l'analyse de relations dynamiques entre les séries chronologiques. Bien que formellement définie, elle demeure un sujet à plusieurs controverses parmi les économistes.

Cointégration
Au-delà du concept de causalité tel qu'introduit par Wiener, Granger et Sims, les économistes Engle et Newbold (1974) se sont intéressés à la notion de cointégration. La cointégration permet de détecter la relation de long terme entre deux ou plusieurs variables. Sa formalisation rigoureuse est due notamment à Engle et Granger (1987) et Johansen (1991, 1995). La notion de cointégration implique implicitement celle d'intégration.

Au-delà de la restriction de linéarité, on peut noter qu'à ce jour, certaines études s'intéressent à la cointégration non linéaire. Cette extension constitue l'objet des recherches actuelles en économétrie avancée.

In fine, la littérature économétrique distingue différentes techniques permettant de tester la cointégration parmi lesquelles :
 l'algorithme de Granger – Engel (1987) ;
 les approches de Johansen (1988, 1991) ;
 le test de Stock – Watson (1988) ;
 le test de Phillips – Ouliaris (1990).

Approches VAR et ECM
Alors que le modèle VAR a été proposé par Christopher Sims, celui à correction d'erreur a été suggéré essentiellement par David Hendry. La différence entre les deux approches réside foncièrement au niveau du caractère stationnaire ou non des chroniques considérées.

L'approche de modélisation basée sur la représentation du processus VAR correspond à une description de l'évolution de l'économie à partir de la dynamique comportementale d'un ensemble de variables linéairement dépendantes des observations passées.

Le modèle à correction d'erreur permet de décrire la variation d'un processus  autour de sa tendance de long terme en fonction d'un ensemble de facteurs exogènes stationnaires  de la variation de  et de  autour de leur tendance de long terme, et de la correction d'erreur , qui est l'erreur d'équilibre dans le modèle de cointégration.

Ainsi, il existe vraisemblablement une connexion entre les modèles de cointégration et les modèles à correction d'erreur.

Formalisation

Bibliographie

Ouvrages
 Régis Bourbonnais et Michel Terraza, Analyse des séries temporelles : applications à l'économie et à la gestion, Dunod, 2004.
  George Box et Gwilym Jenkins, Time series analysis: Forecasting and control, Holden-Day, 1970.
 Georges Bresson et Alain Pirotte, Économétrie des séries temporelles : théorie et applications, PUF, 1995.
 Christian Gouriéroux et Alain Monfort, Séries temporelles et modèles dynamiques, Economica, 1995.
  James Douglas Hamilton, Time Series Analysis, Princeton University Press, 1994
 Sandrine Lardic et Valérie Mignon, Économétrie des séries temporelles macroéconomiques et financières, Economica, Paris, 2002
   et In-Moo Kim, Unit roots, Cointegration and Structural Change, Cambridge University Press, 1998

Articles

  Robert F. Engle, « Autoregressive Conditional Heteroskedasticity With Estimates of the Variance of U.K. Inflation », Econometrica 50 (1982): 987-1008.
  Robert F. Engle, David M. Lilien et Russell P. Robins, « Estimation of Time Varying Risk Premia in the Term Structure: the ARCH-M Model » (avec David Lilien et Russell Robins), Econometrica 55 (1987): 391-407.
  Robert F. Engle et C. W. J. Granger, « Co-integration and Error Correction: Representation, Estimation and Testing », Econometrica 55 (1987): 251-276.
  Robert F. Engle, C. W. J. Granger, John Rice et Andrew Weiss, « Semi-parametric estimates of the relation between weather and electricity demand », JASA 81 (1986): 310-320.
  Robert F. Engle, David F. Hendry et Jean-Francois Richard, « Exogeneity », Econometrica 51 (1983): 277-304.
  Robert F. Engle, Victor Ng et Michael Rothschild, « Asset Pricing with a Factor ARCH Covariance Structure: Empirical Estimates for Treasury Bills », Journal of Econometrics 45 (1990): 213-237.
  Robert Engle, « Dynamic Conditional Correlation - A Simple Class of Multivariate GARCH Models », , ().
  Ralf Vandenhouten, Analyse instationärer Zeitreihen komplexer Systeme und Anwendungen in der Physiologie, Aachen, Shaker Verlag GmbH 1998, .

Notes et références

Voir aussi
 Décomposition de Wold

Économétrie

redpajama_set_name: RedPajamaWikipedia


text:
The Stennis Flag
Stennis Flag Flyers
Stennis Flag News
Why a Famous Senator's Granddaughter...
...Abandoned the Magnolia Flag and Made Her Own
by Paul Hampton
Laurin Stennis reaches up to the top shelf next to her desk for a decades-old memento from her late grandfather's career.
"Look ahead," says the inscription on the sign he kept on his desk. It's her answer to people who say Sen. John Stennis would be rolling in his grave if he knew what his granddaughter was up to: Trying to convince the Mississippi Legislature to adopt a flag she designed as its official flag. Although Sen. Stennis voted to support segregation, she said, his stand softened later in life.
Today's state flag, which a sizable part of the Mississippi population finds objectionable, has the Rebel Battle Flag in its upper left corner, an emblem that has been co-opted by the KKK and other racist organizations. It is the last flag in the U.S. that includes Confederate imagery. Sen. Stennis voted to support segregation, she said, a stand he softened later in life, voting in 1982 to extend the Voting Rights Act.
"He didn't fly the flag," she said. "This (Look ahead) is what he taught me. That, and always put Mississippi first."
Her flag, which has come to be known as the Stennis Flag, would put Mississippi first, she reasons. She sees it as a modern logo for the state.
She is not trying to convince supporters of the current flag they are wrong.
She is not confronting city councils and other boards and asking them to take the flag down.
"My focus is primarily grassroots," she said. "Let the people of Mississippi take this on themselves and come to it on their own."
People, she said, resist the idea that something is being taken away.
"My hashtag is 'put it up,'" she said. "In addition to a new flag, which I call a logo, I'm working with legislators on ways to protect our current flag, and the magnolia flag as historically significant civilian variants."
She just doesn't want to see those flags at official functions and on public buildings.
"When I moved back four years ago, I wanted to put out a state flag and never would," she said. "It's not something that as a Mississippian I felt was a symbol I was comfortable with. It's not something that I identified with."
For a while, she thought the magnolia flag was an alternative she could support even though she didn't think it was visual appealing. And then she did some research.
"It was commissioned and designed by the newly seceded Republic of Mississippi and so was directly tied to our state's secession," she said. "That made it 0 for 2 in my book."
The magnolia flag has emerged as a viable alternative on the Coast. Gulfport, for example, flies it and the state flag. The state would take a similar approach if a bill sponsored by House Speaker Pro Tem Greg Snowden were to pass. Then there are other bills that would require the current flag to be flown on public buildings.
Stennis Flag Flyers, a group independent of Stennis that began in Bay St. Louis, also would like to see the new flag adopted.
"The (current) flag has been usurped by the white supremacists," said Chris Roth, a retired Bay St. Louis businessman who started the group. "Any late night comedian can throw us under the bus."
He, like Stennis, said he wants a state logo he can be proud of. One that he would be proud to use to represent the state to the rest of the world.
Read the rest of this story.


On December 12, 2000, Los Angeles, California-based MC Xzibit dropped his third album, one that arrived at a curious juncture in his musical and professional careers. Already considered a West Coast favorite thanks to the grassroots and Underground support of his sophomore effort 40 Dayz & 40 Nightz, the streets were ready for a strong follow-up, and fans were not disappointed. Restless featured big-body production from Dr. Dre, DJ Quik, Eminem, Rockwilder, Erick Sermon, and others and it stands today as his only platinum-selling album. By that measure, it represents the apex of his Rap career, but it came a full two years before his mainstream fame really took off. His 2003-2007 stint as host of MTV's "Pimp My Ride" introduced him to audiences outside of Hip-Hop, and he became one of the most visible celebrities from the Rap world in popular culture of the mid aughts. And so, by that measure, Restless also marked the slowing pace in success he faced on the charts. Although 2002's Man vs. Machine debuted in the #3 position, it was a relatively short stint and X to the Z struggled to reclaim the momentum he had achieved with Restless. Nevertheless, it is undoubtedly forever ingrained in the fabric and soundtrack of the new millennium, and 15 years later, it still knocks.
Restless was X's re-introduction in many ways. After debuting with 1996's At the Speed of Life, the Detroit, Michigan-to-Albuquerque, New Mexico-to-L.A. MC began enjoying the fruits of the labor as a result of the groundwork he was laying in the L.A. Rap scene, forming relationships with area legends like King T, DJ Muggs, and, most famously, Tha Alkaholiks. It wasn't until Restless, however, that Xzibit was a cohort and collaborator of Dr. Dre, the undisputed king of Los Angeles Rap who had showcased X on his 1999 juggernaut, 2001 (on "Lolo," "What's the Difference," and "Some L.A. Niggaz"). X fans already respected his skills as a lyricist and purveyor of the newest generation of street knowledge, but the Dr. Dre co-sign elevated him from Underground Hip-Hop standout to national recognition. However, he had always enjoyed a healthy international fan base, even from the very beginning of his career. His lead single, 1996's "Paparazzi," scored a meager #86 position on U.S. charts but in Germany, it was a smash hit, nearly cracking the Top 10 but resting at a very #11. Similarly, Restless' "X" was the most successful of the album's three singles, but it outperformed the U.S. all over Europe, shooting to number four amongst his German fans. That is not to say he didn't enjoy his fair share of admiration from stateside fans; the album eventually made its way into the #12 position on the U.S. charts, and the album's success played a huge role in X's being invited to take part in Dr. Dre's hugely successful Up In Smoke Tour, a West Coast mammoth of a tour that became a cultural phenom.
In addition to "X," the branding anthem whose accompanying video featured cameos from West Coast legends Snoop Dogg as well as surprise appearances from Loud Records affiliates RZA and Method Man, Restless spawned the singles "Front 2 Back" and "Get Your Walk On." The former was a monster amp-up lead single built atop Rockwilder's East Coast sensibilities marching forcefully, a perfect match for X's high-energy delivery. The latter was a distinctly Los Angeles affair, an homage to the Crip Walk akin to Kurupt's 1998 album cut "C Walk." Xzibit's version was louder and less specific to the dance's ties to gangs, and despite the video's featuring X and others performing the dance, it is remembered outside of the realm of Gangsta Rap. In fact, the video includes a segment featuring the blue and red colors signifying the Crips & Bloods, the notorious rival street gangs who have made Los Angeles the infamous home of rag-warfare. In his including such an image, it's clear the song was meant to appeal to a national audience, and is (intentionally or not) adulterated to reflect that sensibility. But don't get it twisted…the co-production from Battlecat and Dre under-study Mel-Man is far from watered down, and still manages to elicit rousing responses on dance-floors. In all, the three singles anchoring Restless were clear markers of the era; big, loud, flashy, aggressive.
"Been a Long Time" featuring Nate Dogg provided some serious bounce to the LP, the Erick Sermon, J-Ro and Tash-assisted "Alkaholik" is one of the most celebrated cuts and would have been a single if it were not for the radio censors. While there were predictable – but nonetheless great – appearances from Eminem ("Don't Approach Me"), Snoop Dogg ("D.N.A."), DJ Quik and Suga Free ("Sorry I'm Away So Much"), and Dr. Dre ("U Know"), the album's most overlooked cut is "Kenny Parker Show 2001," featuring the one and only KRS-One and familial DJ. The Teacha provides a hook and some knowledge, but pairing of the two over a Dre knocker is a simple but powerful marriage of the forefather and the Prince, who KRS calls the "ultimate, underground rawness," an accolade not to be taken lightly coming from such an iconic source.
Above all else, Xzibit stands tall as an integral figure in Rap's mainstream appeal at the top of the first decade of the 21st century, and despite not having yet besting the sales of Restless, his fans know that true credit and real appreciation is often not reflected by the constraints of numbers and dollar signs. His contributions to the visibility of Rap into mainstream TV is not an accomplishment to be brushed over, and his continued adoration overseas and back home are indicative of the loyalty in the fan-base he's been cultivating for two decades. After taking a hiatus from his solo career from 2006-2012, his recent reemergence on the scene has spurred talk of his 2016 return, and X may be poised for a strong comeback. He has reunited with Dr. Dre, appearing on Compton's "Loose Cannons," and his mention of a solo album planned for next year during recent performances seem to confirm their reunion will play a role in his forthcoming eight solo effort. In the meantime, fans can hear his work with the Serial Killers, the trio he formed with Cypress Hill's B-Real and Demrick, a longtime collaborator of X's.
In the careers of great MCs, there is often a pinpointed moment when they pivot from underground to household name. Fresh off of transforming Eminem from a 12″ single sensation to a superstar with "Stan's" in tow, Dr. Dre eyed up another Motown native. Xzibit had fashioned a respected career up to year 2000, dropping stellar freestyles, making lauded Loud Records albums, and running with King T, Defari, Phil Da Agony, and Lootpack as the loosely-defined Likwit Crew. However, Restless was the moment the well-kept secret (at least in the States) went viral. The raspy-voiced, beer-breathed MC with the wit, charm, and raucous delivery stood tall. Suddenly, Xzibit was somebody to the paparazzi. The back-packing MC made the album he likely fantasized of making, and in turn, blazed paved a lamp-lit road into the next 15 years. His career has been restless ever since.


text:
El Estado Libre de Neiva fue una entidad administrativa y territorial de las Provincias Unidas de la Nueva Granada. Comprendía el territorio de la provincia neogranadina homónima de 1810.

Historia

Entre 1807 y 1808 las tropas francesas al mando de Napoléon Bonaparte invadieron a España y este nombró rey a su propio hermano José Bonaparte como regente de dicho reino. Es así como España vivió su propia guerra de independencia contra Francia entre 1808 y 1814, momento que aprovecharon sus colonias para reclamar su derecho a ejercer un autogobierno.

El 8 de febrero de 1814 se proclamó la independencia de la Provincia de Neiva. Los representantes de Neiva, La Plata, Timaná y Purificación se reunieron en convención con el fin de redactar la  Constitución del Estado Libre de Neiva, que fue expedida el 23 de septiembre de 1814 y revisada el 31 de agosto de 1815.

En tanto, el nuevo gobernador y capitán general del Virreinato de Nueva Granada, Francisco Montalvo Ambulodi se posesionó de su cargo el 30 de mayo de 1813, siendo ascendido a virrey el 28 de abril de 1816. El coronel Ruperto Delgado, enviado por Pablo Morillo y quien llegó en 1816 a Neiva y poblados aledaños, fue el encargado de pacificar y reconquistar la región, siendo víctimas de este los hombres y mujeres próceres de la independencia neivana.

Referencias

Enlaces externos

 Constitución del Estado Libre de Neiva

Neiva
Historia de Huila
Estados y territorios fundados en 1814
Estados y territorios desaparecidos en 1816


text:
Q: Using virtualenv to install different versions of same package Since I have Django 1.1x on my Debian setup - how can I use virtualenv or similar and not have it mess up my system's default django version which in turn would break all my sites?
Detailed instructions or a great tutorial link would very much be appreciated - please don't offer vague advice since I'm still a noob.
Currently I store all my django projects in ~/django-sites and I am using Apache2 + mod_wsgi to deploy.

A: If you have easy_install, or better yet pip installed, should be as easy as:

*

*easy_install/pip install virtualenv

*mkdir django1.2

*virtualenv django1.2
This will put the python binary in a bin folder inside the django1.2 folder. Just use that python binary, and you've got a nice little self-contained environment. You can then install easy_install/pip into that environment, and then install django 1.2 as well, and hack away.

A: Since you are using mod_wsgi, make sure you read:
http://code.google.com/p/modwsgi/wiki/VirtualEnvironments

redpajama_set_name: RedPajamaStackExchange


text:
Click to copyhttps://apnews.com/e7717182094e4c988801187802bcc0f6
Ilie Nastase
Landmark win as Djokovic reaches Queen's semis
Novak Djokovic of Serbia celebrates winning his quarterfinal tennis match against Adrian Mannarino of France at the Queen's Club tennis tournament in London, Friday, June 22, 2018. (AP Photo/Kirsty Wigglesworth)
LONDON (AP) — Novak Djokovic became the 10th man to register 800 victories since the Open Era began in 1968 when he beat France's Adrian Mannarino 7-5 6-1 on Friday to reach the Queen's Club semifinals.
Djokovic, a 12-time Grand Slam champion, follows in the footsteps of Jimmy Connors (1,256), Roger Federer (1,156), Ivan Lendl (1,068), Guillermo Vilas (949), Rafael Nadal (903), John McEnroe (881), Andre Agassi (870), Ilie Nastase (846) and Stefan Edberg (801).
"It's a great achievement," said the 31-year-old Serb. "I should be happy for it and proud of it. It's still the sport that I love with all my heart. I put in that heart every single day."
Djokovic, through to the semifinals for only the second time since last year's Eastbourne International, next meets France's Jeremy Chardy after he defeated American Frances Tiafoe 6-4 6-4.
Top-seeded Marin Cilic also advanced with a 7-6 (3) 6-2 win over 2010 champion Sam Querrey.
Cilic now faces Nick Kyrgios, who eliminated defending champion Feliciano Lopez 7-6 (5), 7-6 (3).
The Croatian player hit 10 aces and dropped only three points on his first serve against American Querrey. He didn't give him a break point chance, and broke twice.
Kyrgios again served 32 aces against Lopez, as he did in beating Kyle Edmund on Thursday, matching his personal best.


Hello! I'd like to show you couple ways how to make Java Wait.
For somebody who doesn't know or forgot what Java means I will remind.
A little bit from the history. Java is a high-level programming language originally developed by James Gosling(Sun Microsystems). This programming language was designed for set-top boxes and hand held devices. Firstly this language was called OAK but in 1995 Sun Microsystems decided to change the name to Java.
I hope this information wasn't something new because this topic doesn't cover general things about Java. Here we want to talk about a really simple but frequently asked question – "How to make Java wait?".
Sometimes we want to make Java wait before printing something in the terminal window. There are couple ways to solve this problem and it depends on your needs.
Using the Thread.sleep() method you can block the current thread for a given period of time. See sample below.
I hope the article made clear, how you can block the thread during a given period of time. See you next friday.


text:
2021 Porsche 911 GT3 is Here — Will There Be Any Bimmer That Can Keep Up?
Each and every time Porsche unveils a new 911 GT3, the world wakes up and takes notice. For good reason, too. The Porsche 911 GT3 is typically viewed as the benchmark for pure performance machines…
Nico DeMattia / February 16, 2021
992-Gen Porsche 911 GT3 is Coming for Every Other Sports Car
The embargo just broke for journalists to give their impressions of ride-alongs in the upcoming 992-gen Porsche 911 GT3. Naturally, first impressions are good. It's a 911 GT3 after all. However, this one seems like…
Nico DeMattia / November 26, 2020
Video: BMW M4 CS and Porsche 911 GT3 Play on the Track
One only has to take a closer look at the BMW M4 CS to realize that this is a serious track car. It does away with comfort and replaces it with inconvenience, no storage spaces,…
Gabriel Nica / November 9, 2018
Video: 700 HP BMW M6 Drag Races Porsche 911 GT3
The BMW M6 Coupe might be out of production right now, but while we're waiting for the M8 Coupe to come out to fill this void in the line-up, owners are still enjoying the big…
Gabriel Nica / April 19, 2018
Video: Porsche 911 GT3 Takes on M6 Competition Package in Drag Race
by Gabriel Nica / Date: March 26, 2018
Which Non-BMW would you bring to BMW's lineup?
In the sports journalism world, blogs are filled with these sorts of questions. Two teams will be playing one week and blogs for both teams will ask their fans which player from the other team…
Nico DeMattia / October 23, 2017
Video: BMW M4, Porsche 911 GT3 and Audi S5 Rev Battle and Drag Race
The guys from Armytrix put together a comparison that covers the three main 6-cylinder engine architectures used in the automotive world today. In the footage below, the tuning company offers us a glimpse into how…
Gabriel Nica / August 2, 2017
Should BMW make a manual M4 GTS after Porsche's manual GT3 news?
When Porsche first developed its current 911 GT3, fans were actually quite upset, despite it being probably the best hardcore sports car on the market. Reason being is that it only came with a PDK…
Nico DeMattia / March 9, 2017
New Porsche 911 GT3 unveiled in Geneva
Porsche has launched the updated 911 GT3 (991.2) at the 2017 Geneva Auto Show. The biggest changes for the car come with the mechanics. The GT3 gets a redeveloped version of the 4.0-liter naturally-aspirated flat-six…
Surya Solanki / March 7, 2017
BMW M3 and Porsche 911 GT3 Ring going at each other on Nurburgring
The Porsche 911 GT3 is a high performance version of the Porsche 911 sports car primarily intended for racing. So pitting it against the BMW M3 might not be a fair fight, but nonetheless, the…
Horatiu Boeriu / August 7, 2016
VIDEO: BMW M4 GTS vs Porsche 911 GT3
With the BMW M4 GTS, the Bavarian brand has finally developed a car that can go toe-to-toe with the brand new Porsche 911 GT3. The latter car has been the gold standard in track ready…
Nico DeMattia / June 11, 2016
Podcast: "BMW XM's Bold Styling — Not for Everyone?"
by Horatiu Boeriu / Date: January 11, 2022
BMWBLOG Podcast Ep. 59 — Nikki Shields Talks Electric Cars, Formula E, and More
by Nico DeMattia / Date: December 14, 2021
BMWBLOG Podcast EP.58: M4 xDrive and B8 Gran Coupe test drives, BMW XM news
by Nico DeMattia / Date: November 10, 2021