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Q: Ubuntu and Windows Boot Manager boot options in BIOS I just put a blank SSD into my laptop, but at boot time there are two options in the boot menu that I don't understand: Ubuntu and Windows Boot Manager. What are these and how can I remove them? The Ubuntu option is in addition to the drive itself.

A: So youve probably had windows before Ubuntu and didnt had Ubuntu right away. If you installed Ubuntu (No Dual Boot) you should only have Ubuntu. If you have a Dual Boot you will have Windows Boot Manager.


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SquareOneLaw
Helen Brain
Commercial Partner
Head of Health and Life Sciences
Brexit and data protection
Commercial, EU and competition law
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International transfers of personal data have long caused difficulties for businesses. In a cloud computing based world, businesses often don't fully understand the cloud storage, SaaS and marketing services they use. Failing to realise that their email marketing service transfers the personal data of all their customers over to the US, for example, without any lawful basis or safeguards and therefore in breach data protection laws.
Things are about to get even more difficult. Not only is a no deal Brexit looming large on the horizon, we also had the Schrems-II decision from the CJEU in the summer which invalidated the EU-US Privacy Shield. This decision was supplemented by the recent publication by the European Data Protection Board (EDPB) of draft recommendations on supplementary measures for international transfers. The draft recommendations, currently open for public consultation, also include updated draft standard contractual clauses (SCCs) from the European Commission. Providing drafts of the long-awaited processor to controller and processor to processor versions of the SCCs. All with a one year transition period for getting the new SCCs in place once they achieve approved status. The EDPB draft recommendations also set out the ways in which SCCs can be used and the due diligence and additional steps required of businesses prior to implementing SCCs as the appropriate safeguard to make international transfers of personal data lawful under the GDPR.
If a deal is struck ahead of 31 December 2020, and a (data protection laws) adequacy decision is granted to the UK by the EU then, for so long as the adequacy decision stands, data flows would be able to continue between the UK and EEA without additional measures.
Although the UK has stated it will incorporate the EU-GDPR into UK law at the end of transition, as the UK-GDPR to sit alongside the DPA 2018, the various derogations from the protections under EU-GDPR included in the DPA 2018 and powers for the UK Government to carry out surveillance means that UK law is not actually fully equivalent to the European levels of individual data protection. As such, and taken along with the real possibility of a no deal Brexit, the chances of an adequacy decision being granted by the European Commission ahead of the end of next month seem low.
If there's a no deal Brexit, or a data protection adequacy decision is not forthcoming as part of that deal, then the UK will become a third country for the purposes of data protection transfers. As such, transfers of personal data between the UK and EEA become restricted, and businesses will need to identify and put in place appropriate safeguards to ensure those personal data transfers remain lawful as from 1 January 2021.
How you might be affected
If you are a UK only company, processing UK personal data only, using only UK based processors, and you are already compliant with the GDPR then you don't need to do much more than review and update your policies and contracts to ensure any references to the EEA carve out the UK as needed. The UK-GDPR and DPA 2018 will be your applicable laws.
UK to EEA Transfers
If you are a UK company, already compliant with the GDPR and only transferring personal data of UK data subjects to the EU (e.g., using EU based processors), the UK Government have so far indicated that there is no necessity to have additional measures in place (effectively that the UK recognises the EEA's data protection laws are adequate). Similarly, if you are transferring UK personal data to a country with a current valid EU adequacy decision (e.g., Canada, New Zealand, Israel etc.) that data can also continue to flow without additional measures. So, for the time being, you just need to update your policies and contracts and keep a watch on developments or further statements by the UK Government and ICO. The UK-GDPR and DPA 2018 will be your applicable laws.
EEA to UK Transfers
If you are a UK company, transferring personal data from the EEA to the UK then you need to act now. This would apply if you are a business targeting EU citizens as customers, or if you are a provider of processing services (e.g., SaaS provider) based in the UK processing EU personal data on behalf of your customers – you need to consider next steps. You may need to appoint an EU representative if you don't have a group company based in the EU. You may also need to put in place appropriate safeguards for the transfers of EU personal data into the UK. The most appropriate solution for many businesses receiving EU data from another organisation will be entering into standard contractual clauses with the EU organisation. A key point to note is that the EDPB last week issued new SCCs as part of its guidance on international transfers. As such, any SCCs you sign now may need to be replaced before the end of 2021 with the new model clauses. The EDPB recommendations also makes clear that SCCs alone are not enough. If local laws in the destination country impede the effectiveness of the transfer tool, supplementary measures have to be implemented or the transfers stopped. The UK-GDPR and DPA 2018 AND the EU-GDPR will be your applicable laws and you must comply with both regimes and keep up to speed with developments for both (and watch out for the upcoming replacement e-Privacy Regulations coming into force and affecting e-marketing, cookies etc.).
Other International Transfers
If you are a UK company transferring personal data from the UK to locations outside the EEA you should already have in place appropriate safeguards in order for the transfer to be lawful. Potentially this might be on the basis of an adequacy decision from the European Commission in favour of the country of destination. Alternatively, you may have in place standard contractual clauses with the data recipient(s) in the destination country. Current statements from the UK Government and ICO indicate that such transfers will continue to be lawful. However, it is important that you review those transfers in the light of the Schrems-II judgment and the EDPB draft consultation. Ensure that your data transfers were not reliant on the now invalid EU-US privacy shield; carry out an analysis of whether the destination country's laws are such that you need to put in place additional measures as recommended in the EDPB consultation. Keep in mind the guidance issuing from e.g. Berlin and the Irish data commissioner that transfers of personal data to the US may not be lawful even under SCCs due to the high levels of US government surveillance – if your personal data transfers to the US are not essential it might be a good time to consider stopping them due to the additional administrative and security burden involved in taking those additional steps now being recommended by the EDPB to ensure transfer under SCCs is lawful.
Audit:
understand personal data flows and locations
review contracts and policies
identify which laws are applicable to your data flows
carry out due diligence and enter into SCCs where appropriate
update contracts and policies
appoint a European representative if needed
on-shore where needed – it is particularly important to eliminate transfers of personal data to the US regardless of Brexit, given the statements from the CJEU in Schrems-II and the draft consultation from the EDPB
consider knock-on effects of Brexit regarding your appointed supervisory authority, location and language of your data protection officer
keep up to date with developments on Brexit and on divergence between EU and UK data protection laws
look out for the new form SCCs being adopted and approved by the European Commission
Find out more about our specialist industry experience
Read our latest updates
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3 MOUNTAINS! 1 MAN! 24 HOURS!
Humble isn't the word! Being able to present over £8600 to the Air Ambulance team on Friday the 11th of August.
In August 2016 I lost my best friend to a car accident whilst he was on holiday with his girlfriend in France. Dali (Matthew Daldorph) was a trainee doctor having just completed his 5th year at university, he was on the right track to being something special in the medical sector. Immediately after his death I realised just how lucky we were to live in a community of such kind caring people everyone was so good to all affected by his loss and this proved just how amazing an individual he was. Between myself my brother Jacob and a couple of other friends with a massive help from Wirksworth and Middleton Cricket Club we have been organising a memorial day that will be known as Dali Day the day will consist of two cricket matches, a BBQ, some childrens activities and also a small gig of local bands on the balcony this takes place on Sunday 16th of July 2017 at Wirksworth Cricket Club.
In addition to this day I wanted to do something where I can say I did that for Dali. So I shall be undertaking what will be the most physically and mentally demanding challenge I have ever faced, 25 miles of walking, over 3500 metres of altitude (that's just going up), 462 miles driving over nearly 10 hours and all of this is to be completed within 24 hours, my challenge will start sometime in the morning of Friday the 14th of July and end in the morning of Saturday the 15th of July giving me a day to recover before Dali Day. I chose this above other things because for years when we were younger we would spend hours and hours out in the fields and on the hills around where we live and the outdoors is always the place that I'll remember Dali the best.
The Three Peaks... Ben Nevis, Scafell Pike and Mount Snowdon, Nevis is the starting point of this epic adventure at 1345 metres tall it is the biggest of the three, the next is Scafell Pike in the Lake district this is the smallest of the three sitting at 978 metres however don't let that fool you this can be a hell of a hill to climb with the weather systems hard to judge, and the third and final Mount Snowdon with a multitude of routes up this gargantuan hill sat at 1085 metres above sea level this will be the cherry on top after already scaling and descending 4646 metres of Mountain.


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Home / News / Sports Cars
Peugeot CEO Confirms Sporty 208 R
Viknesh Vijayenthiran November 13, 2013 Comment Now!
In a drive to boost profits, Peugeot is planning to expand its offerings with high-performance versions of its regular cars. We saw this first with the RCZ R based on the stylish RCZ coupe, and soon we'll see sporty 308 GTI and 308 R models based on the French automaker's 308 Golf rival.
After these, the next model to spawn a high-performance offering will be the 208, which already comes in 208 GTI flavor but will eventually have a more potent 208 R variant. That's a promise Peugeot CEO Maxime Picat made during a recent interview with Automotive News (subscription required).
"Above the 208 GTI, we will soon have an even sportier 208 R, which is a good example of what we would like to add to top the 308 range," Picat is quoted as saying, confirming the 208 R and reaffirming previous comments made about a potential 308 R.
It's a successful strategy Volkswagen has executed with its own 'GTI' and 'R' models based on regular models like the Golf, something Picat is well aware of.
"Moving upmarket with special versions of each model line is not very different from what Volkswagen does with its GTI/GTD variants," Picat is also quoted as saying.
No details on the 208 R were mentioned, but we would expect it to deliver more than the 197 horsepower and 203 pound-feet of torque that the current 208 GTI is packing. Peugeot is likely to opt for its turbocharged 1.6-liter THP four-cylinder engine fitted to the RCZ R and shown in a previous 308 R concept, although the engine's 270-horsepower rating will likely be detuned for use in the 208 R.
Sadly, we won't be seeing the cars in the U.S. considering Peugeot's absence here.
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July 14, 2019 / 1:33 PM / 6 months ago
French police fire tear gas as protests follow Bastille Day parade
Bate Felix
PARIS (Reuters) - French police fired tear gas to disperse protesters from Paris's Champs Elysees avenue on Sunday, a few hours after President Emmanuel Macron had reviewed the traditional Bastille Day military parade alongside other European leaders.
French Gendarmes remove fences next to a burning portable toilet during clashes with protesters on the Champs Elysees avenue after the traditional Bastille Day military parade in Paris, France, July 14, 2019. REUTERS/Pascal Rossignol
The famous boulevard was reopened to traffic as soon as the parade finished, but a few hundred protesters from the grassroots 'yellow vests' movement tried to occupy it.
Macron and his guests had already left for the Elysees presidential palace for lunch.
Police fired tear gas to disperse the protesters, some hooded, who were trying to block the road with metal barricades, dustbins and other debris.
Several loud bangs were heard. Protesters hurled objects at the police, booed and set bins on fire. Police drove some of the demonstrators to adjacent streets where they regrouped and set up new barricades, drawing more tear gas fire.
A video obtained by Reuters showed a man kicking a policeman to the ground from behind and punching him after the policeman had used pepper spray to push back a couple. The policeman and his colleagues fought back with truncheons.
The Police Prefecture said on Twitter it had ordered the protesters to leave the area, or be forcibly removed.
Paris Police chief Didier Lallement told journalists during a Sunday evening patrol of the boulevard that order had been restored. He said some 200 rioters had tried to occupy the Champs Elysees but had been pushed out.
More trouble could be expected on Sunday night when the traditional Bastille Day fireworks is held, Lallement said, while seeking to reassure tourists they would be safe.
Authorities are also bracing for rowdy soccer fans to flood the avenue after Algeria's African Cup of Nations semi-final match against Nigeria. On Thursday, some fans looted shops there after Algeria beat Ivory Coast in the quarter-final.
Paris authorities had banned 'yellow vest' demonstrations near the parade but several groups linked to the movement had called for gatherings around the Champs Elysees on Bastille Day, a national holiday in France.
Earlier a French police source and a court source said 152 people — whom they linked to the 'yellow vests' — had been detained near the Champs Elysees as they tried to stage a protest.
The number of 'yellow vest' protesters has dwindled to a few hundred recently from a high of around 300,000 nationwide in November when demonstrations started against fuel price hikes and later morphed into a general discontent against Macron's policies and government.
Additional reporting Caronline Pailliez and Gus Trompiz; Editing by Catherine Evans and Mark Potter


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Tag: Georgia
2020 – Country page – Georgia
Georgian activists from Tbilisi Pride decided to show both solidarity and pride on the occasion of forthcoming #IDAHOBIT. They will disseminate safety masks, featuring rainbow colours, to supporters and community members in need.
Editor1 May 13, 2020
Georgia Country Page 2019
TBILISI (Thomson Reuters Foundation) - A thousand colored stickers with messages against discrimination were posted across the Georgian capital of Tbilisi on Friday to highlight LGBT+ people's struggle for acceptance in the conservative former Soviet republic. The initiative coincided with...
Small gay rights IDAHOTB rally held in Tbilisi amid fears of violence
Report by Eurasianet The original reports contain more pics and videos, not reproduced here Activists ceded the streets to homophobic priests and neo-Nazis. Giorgi Lomsadze May 17, 2018 Gay rights groups in Georgia called off a planned rally on May...
IDAHOT Report 2016: Georgia
Activists in Georgia faced many difficulties this year. Since anti-LGBT attacks in 2013 targeted IDAHOT celebrations, the community and activists have continued to experience persecution and threats that make public events very difficult to organize. Anti-LGBT sentiment was also supported this...
IDAHOT Reports 2016 NEWS & EVENTS
Police arrests mark IDAHOT 2016 in Caucasus state of Georgia
From Gaystarnews At the break of dawn, 10 LGBTI rights activists were arrested by police for protesting in the former Soviet state of Georgia this morning (17 May). Today is International Day Against Homophobia, Biphobia, and Transphobia, the day when...
IDAHOT events 2015 : Reclaiming public space in Georgia
Report from Tbilissi TBILISI, DFWatch–When groups in Tbilisi wanted to mark the international day against homophobia May 17, they had to organize it in tightly-controlled secrecy and gather in silence. Time and location was secret, and everyone who showed up,...
Be (In)visible !
Protest of the Invisible – an arts display of shoes The long walk to freedom starts with a "Stand-in" of empty shoes. Interview with activists from Tbilissi, Georgia on the International Day Against Homophobia and Transphobia 2014 - Where/how did...
IDAHO September 16, 2014
IDEAS FOR ACTION
Activists in Tbilisi, Georgia made the invisible, visible on Sunday, May 18, 2014, when they left more than 100 shoes in Pushkini Square, Tbilisi - where a planned march to commemorate the IDAHOT on May 17 had had to be...
A little bit of magic in Georgia…
Activists in Tbilisi, Georgia made the invisible, visible on Sunday, May 18, 2014, when they left more than 100 shoes in Pushkini Square, Tbilisi - where yesterday's IDAHOT protest had had to be called off, for security reasons. Called a...
Georgia IDAHO Report 2013
It was events in Georgia that grabbed the majority of international news headlines on the International Day Against Homophobia & Transphobia 2013. Violent clashes on May 17 last year left activists uncertain as to what, if any, public action to...
ACTIVISTS IN GEORGIA TO HOLD SILENT MAY 17 PROTEST
When LGBTI activists organised a march to mark International Day Against Homophobia and Transphobia in 2012 in the Georgian capital of Tbilisi, it was significant for two reasons. One was that religious counter-demonstrators, linked to the Georgian Orthodox Church and...


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Home » Alien Hunting Could Go High-Definition With Giant Space Telescope
AstronomySpace ExplorationViews from Space
Alien Hunting Could Go High-Definition With Giant Space Telescope
by Alien UFO Sightings July 16, 2015
by Alien UFO Sightings July 16, 2015 0 comment
As the Hubble Space Telescope starts to enter old age, a new report offers one exciting vision for a space telescope that could come online by the early 2030s.
Known as the High Definition Space Telescope, or HDST, it would sit a million miles from Earth, its 54 individual mirrors combining to form a surface with 25 times that of Hubble—enough muscle to search scores of Earthlike exoplanets for signs of life, lay bare secrets of the birth of galaxies like the Milky Way, and study our own solar system in astonishing detail. It would also make images so stunningly sharp they'd far outshine Hubble's own eye-popping photographs.
Hubble still has a few good years left for major discoveries. And its successor, the James Webb Space Telescope, will begin scanning the skies in 2018. But astronomers know it's not too soon to be thinking about what might come after that.
"The folks at NASA said we shouldn't be afraid to be bold," says Marc Postman of the Space Telescope Science Institute, a member of the committee of scientists and engineers that wrote the report. "So that's what we did."
It's understandable that Postman and his colleagues would jump at the chance to think boldly. Astronomers have learned by experience that every major leap in telescope power leads to discoveries no one could even have predicted beforehand. Hubble's 1995 discovery of billions of galaxies at the edge of the visible universe is just one headline-making example.
How to Spot Alien Life
To spot a potentially life-bearing twin of Earth, a telescope not only has to see an extremely faint planet, but it also has to resolve, or separate, the planet from nearby stars. Those images tend to merge with the Hubble or James Webb telescopes, just as the headlights of a car approaching from many miles away look like a single spot of light. The bigger the mirror, the higher the resolution—especially in space, where there's no atmosphere to blur the image.
HDST would also be "awesome for resolving things in the outer solar system," says Heidi Hammel, an astronomer with Associated Universities for Research In Astronomy (AURA), which commissioned the report. Hammel wasn't involved in the report.
Closer to home, the new telescope could take repeated images of the atmospheres of Uranus and Neptune, for which we only have snapshots from Voyager 2. It could also look at several of Pluto's cousins in the outer solar system's frozen Kuiper Belt, which was discovered only in the past decade or so. "Every large Kuiper Belt object, including Eris, Haumea, Makemake and Quaoar would all be resolvable," says Hammel.
You Pay for the View
All of this comes at a cost, of course. The Webb telescope was originally promised at $500 million, but its price tag has swelled to more than ten times that, starving other astrophysics projects of funding. "HDST is just the type of compelling, inspirational science NASA should be doing," says Princeton astrophysicist David Spergel, who wasn't involved in the report. "Hopefully, we have learned important lessons from [Webb] and will more wisely manage and plan for this project."
The authors of the HDST report say they're well aware of the issue. Much of the Webb's cost overrun, they say, came from the need to develop brand-new technologies, many of which can be carried over to the new scope. The Webb, moreover, was designed to operate at much lower temperatures than HDST, so its components all had to be tested in cold rooms. That won't be necessary for the new telescope.
Perhaps most important of all from a political perspective, the report's authors wisely avoided making promises they couldn't keep."We didn't even try to estimate costs," says Julianne Dalcanton, of the University of Washington, the committee's other co-chair. "It's impossible to do, because we don't know enough details yet. The technology is advancing so rapidly that what looks difficult now might not be in five years."
"I really hope I get to use this thing in my lifetime," says Delcanton, "because it will be fantastic."
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TAXATION OF TANGIBLE PERSONAL PROPERTY
June 2, 2020 June 1, 2020 ~ selenashi
By Laura Angel-Lalanne & G. Warren Whitaker
Clients frequently make their choices regarding the disposition of their tangible personal property based on emotional considerations. Nevertheless, they must be aware of the tax costs and benefits associated with the various methods of disposition they may be considering, so they can make fully informed decisions. This article will focus on the rules applicable to clients who are collectors – those who purchase tangibles created by others for personal pleasure. Certain of these rules are quite different for clients who are either artists (or the creators of other collectible items), art dealers or investors in art or collectibles as a business motivated by profit.
LIFETIME GIFTS TO INDIVIDUALS
Lifetime transfers of tangibles are subject to gift tax (absent any applicable exemptions, such as the marital deduction). The gift tax is calculated based on the fair market value ("FMV") of the gifted object on the date of the gift.[1] Although clients may wish to consider using available gift tax exemptions, including the annual exclusion amount, to make gifts of tangibles to family members or to trusts held for their benefit, planners should consider whether clients have other assets that could take better advantage of the available exemptions, as further discussed below.
Dominion and Control. To avoid an IRS argument that a donor retained dominion and control over a gifted item (which would make the item includible in the donor's estate under IRC Section 2036), it is essential that the donee have physical possession of the property. Clients may not be willing to part with tangibles to the extent legally necessary to effectuate a completed gift. For those who are willing to do so, in addition to physical delivery of the gifted object, clients should execute a deed of gift in the form valid under applicable state law to effectuate the transfer of tangibles and should change title on the object's insurance policy to the donee. Additionally, for gifts that exceed the annual exclusion amount (currently $15,000), the gift should be reported on a gift tax return.[1]
Volatility. Although tangibles have the potential to appreciate in value, the markets for various art and collectibles are volatile. Tangibles gifted at a high value may be more likely to later decline in value. Assets that have a higher likelihood of consistent appreciation may better accomplish the goal of reducing the value of a client's taxable estate.
LLCs and Fractional Ownership: Clients sometimes establish LLCs to hold artwork or other collectibles. While some clients are motivated primarily by tax considerations (e.g., sales tax avoidance or a domicile change), others choose the LLC structure to facilitate better management of a collection. A manager is named to oversee insuring, storing and maintaining the collection, and to make determinations as to the use collection items. An appropriately structured LLC can also offer the opportunity for clients to gift membership interests to family members or trusts held for their benefit.[2] However, the significant discounts for lack of control and marketability that are often allowed by the IRS in the context of gifts of minority interests in LLCs or similar structures that hold other types of assets are typically not available in the context of gifts of fractional interests in artwork, including gifts of membership interests in LLCs holding artwork.[3] [4]
Additionally, the "dominion and control" issues discussed above remain relevant in the context of LLCs. The manager should permit use of collection items held in the LLC in proportion to the members' percentage interests. For clients who wish to retain possession of collection items for a time period in excess of their retained membership interest, rent could be paid to the LLC for the use of the items. It can be very challenging, however, to establish a fair market rental value for artwork and collectibles based on a comparable market, thereby risking estate tax inclusion under IRS Section 2036 if the client is deemed to be retaining possession or enjoyment of gifted items that are ultimately deemed to have been rented at below fair market value.
Carryover Basis: The donee's basis of property received as a gift is equal to the donor's basis (although any gift tax paid at the time of the gift is added to the donee's basis).[6]
TESTAMENTARY BEQUESTS TO INDIVIDUALS
Estate Tax Valuation. Tangibles owned by a client at death are includible in the gross estate, valued at FMV as of the client's date of death (or alternative valuation date).[7] If a client's estate includes household and personal effects with "marked artistic or intrinsic value of a total value in excess of $3,000 (e.g., jewelry, furs, silverware, paintings, etchings, engravings, antiques, books, statuary, vases, oriental rugs, coin or stamp collections)," an expert appraisal, submitted under oath, must be attached to the estate tax return.[8] The FMV of artwork and collectibles must be determined by the sales price in the market in which the article is most commonly sold.[9] The IRS has taken the position that the FMV for items that can only be sold in an illicit market is the price that would be paid by a willing buyer in such illicit market.[10]
Blockage Discounts. As is the case in the gift tax context, the IRS does not allow the types of discounts, for estate tax purposes, of bequeathed fractional interests in tangibles that are often allowed with other types of assets. In certain circumstances, however, the IRS has allowed blockage discounts, which are allowed when it can be shown that a large number of items of artwork by the same artist coming to market at once lowers the sales price of such artwork.
The factors considered by the IRS in determining the appropriate blockage discount include:
(1) The state of the artist's reputation at his death;
(2) The market for works of such size and character;
(3) Comparison to the artist's other works, such as by size, time in his life when they were created and quality;
(4) Whether the works were part of a complete series owned by the artist;
(5) The number and price of sales during the artist's life and the prices achieved immediately before death; and
(6) The accessibility of the works of art (meaning the cost of transporting the works to be sold and other similar sale expenses).
In Georgia O'Keeffe's estate, the court set forth a test for applying a blockage discount to artwork based on the artwork's quality, uniqueness and salability. Based on this analysis, half of her artwork was discounted by 75%, under the theory that a hypothetical buyer would take into account (i) that fact that her works would have to be held for years, (ii) selling costs, (iii) interest, (iv) promotion costs, (v) maintenance costs, (vi) carrying charges and (vii) market fluctuations. The other half of her artwork was discounted by only 25%, under the theory that these items were more easily saleable.
Step Up Basis: Tangibles held in an estate receive step up in basis to FMV as of the client's date of death (or alternate valuation date).
LIFETIME DISPOSITIONS TO CHARITY
FMV Income Tax Deduction for Appreciated Tangibles. A charitable donation of long-term capital gain tangible personal property will entitle a client to an income tax charitable deduction equal to the FMV of the property on the date of the donation if all of the following conditions are satisfied:
(1) The recipient charity is a U.S. public charity or private operating foundation.[17] [18]
(2) The charity uses the property in a manner related to its tax-exempt purpose (the "related use" requirement). For example, donating a painting to a museum for exhibition is a related use, whereas a donation of the painting to the museum to be sold, with the proceeds used to fund other exhibitions, is not a related use.[19]
(3) If the charity sells the property within three years of the donation, the charity either:
(a) certifies that its use of the property was substantial and related to its tax-exempt purpose and describes how it used the property and how such use furthered its tax-exempt purpose, or
(b) describes its intended use of the property at the time of the contribution and certifies that such intended use became impossible or infeasible to implement.[20] [21]
(4) The client attaches to his or her income tax return a Form 8283 (if the value of all noncash contributions exceeds $500) and meets the IRS's substantiation and documentation requirements, which include obtaining "qualified appraisal" prepared by a "qualified appraiser" for property valued at more than $5,000.[22]
(5) The client parts with "dominion and control" to effectuate a completed gift, by signing a deed of gift meeting state law requirements for the transfer of personal property and delivering the property to the charity.[23]
Cost Basis Income Tax Deduction for Artwork. A charitable donation of tangible personal property will entitle a client to an income tax charitable deduction equal to the lesser of the client's cost basis and the FMV of the property on the date of the donation if all of the following conditions are satisfied:
(1) The charity is a U.S. private foundation; or the charity is a U.S. public charity or private operating foundation but the property either will not be put to a "related use" or is short-term capital gain or ordinary income property.[24]
(2) The client meets the Form 8283, substantiation and documentation requirements and effectuates a completed gift, as discussed above.
Deduction Limits: The charitable income tax deduction for donations of tangibles is capped at the lesser of (i) 30% of the client's adjusted gross income for the year of the donation ("AGI") or (ii) 50% of AGI, reduced by the value of the client's other donations to public charities. (The client may instead elect to deduct only cost basis for such donations, in which case the 50% limitation will apply).[25]
Charitable income tax deductions for tangibles donated to private foundations (cost basis) are capped at the lesser of (i) 20% of AGI or (ii) 30% of AGI reduced by value of the client's other donations of long-term capital gain property to charities that qualify for the 50% limitation.[26]
Generally the client can carry forward for five years the portion of the income tax deduction that is not used by reason of the percentage limitations.[27] For elderly clients, planners may wish to suggest retitling tangibles in joint name prior to a charitable gift, to enable the surviving spouse to fully utilize any carryforward.
Copyright Interests. If a client owns both an item of artwork and its copyright (an unusual situation for the average collector), no charitable income tax deduction is available unless both the artwork and its copyright are donated to charity.[28] Additionally, if such a client donates artwork to charity but retains the copyright or gives it to a non-charity, the donation will be subject to gift tax unless the recipient charity is a public charity or private operating foundation that will put the artwork to a "related use" (a so-called "qualified contribution"). If the donation is not a qualified contribution, no gift tax deduction is available unless both the artwork and copyright are donated. No gift tax deduction is available if the copyright is donated to charity and the artwork is not.[29]
Gift Tax Deduction: Transfers of tangibles to charitable recipients are also gifts subject to gift tax, although they can qualify for the gift tax deduction under IRC Section 2522 (which is more akin to the estate tax charitable deduction under IRC Section 2055 than it is to the charitable income tax deduction under IRC Section 170). Importantly, although the income tax deduction is available only for gifts to U.S. charities, the gift tax deduction is available for gifts to entities, wherever located (but only if the donor is a U.S. citizen or resident), which meet these requirements:
"a corporation, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office."[30]
This difference in treatment could be useful for clients who want to make lifetime donations of tangibles to foreign charities, and are willing to forgo an income tax charitable deduction.[31]
Gift Tax Returns. In any year in which clients file a gift tax return, they should also report on the return charitable gifts made in such year. If the only gifts made during the year, however, are charitable gifts that qualify for the charitable gift tax deduction, a gift tax return does not need to be filed unless the charitable gifts are of partial interests (e.g., charitable split interest trusts), in which case a return does need to be filed and all charitable gifts reported.[32]
Fractional Gifts of Tangibles: Unless a specific exception applies, no charitable income tax or gift tax deduction is available for gifts to charity of less than the donor's entire interest in tangible personal property.[33]
There is an exception to the partial interest rule for a "contribution of an undivided portion of the taxpayer's entire interest in property."[34] However, specific rules apply to gifts of fractional interests in tangible personal property. In order for a client to obtain an income tax charitable deduction:
(1) Property must be wholly owned by the client or by the donee charity and the client.
(2) The client must give an undivided portion of his full interest in the property (i.e., a vertical slice and not a horizontal slice) to avoid a partial interest rule violation.
(3) The deduction available for subsequent fractional gifts is limited to the lesser of FMV at the time of the subsequent gift and FMV at the time of the initial gift (thereby eliminating a charitable deduction for further appreciation).
(4) The charity must have substantial physical possession of the property, at least for the portion of each year equal to its percentage ownership.
(5) The gift of the entire interest in the property must be completed by the earlier of ten years after the initial fractional gift was made or the client's death.[35]
The gift must also meet the related use requirement discussed above.
Although changes to the fractional gift rules in 2006 have made fractional gifts less popular, they are still an option to consider for high value tangibles for which a client could not utilize the full income tax deduction over six years (year of gift and five-year carryforward).[36] Not all museums are willing to accept fractional gifts, however, due to the risks and costs associated with moving the property back and forth during each year.
Charitable Split Interest Trusts. An important exception to the partial interest rule also applies to qualified charitable remainder trusts, charitable lead trusts, pooled income funds and annuities.[37] A detailed discussion of these vehicles is beyond the scope of this article. Planners should exercise caution before funding such vehicles with tangible personal property. Tangibles will not provide sufficient liquidity to pay the lead interests unless tangibles are sold, and an income tax deduction won't be available until sale.[38] Additionally, the trust's use of the property won't be a related use, thus limiting the client's income tax charitable deduction for appreciated tangibles to cost basis.
Bargain Sales: For clients who want to see their tangibles in a museum but can't afford to fully part with their value, a bargain sale to the museum can be a good option. The client sells objects to a charity for less than FMV, recognizes any proportional gain attributable to the sale portion of the transfer, but receives an income tax deduction for the differential.[39] There must, however, be clear intent from the outset to make a charitable donation. You don't want a situation where the original intent was a full sale, but negotiations of purchase price led to a final agreed upon price slightly below the client's estimated value for the objects. There should be a substantive difference between appraised value and sale price.
TESTAMENTARY CHARITABLE DISPOSTIONS
Estate Tax Charitable Deduction: Unlike the income and gift tax rules for charitable gifts of tangibles during lifetime, a charitable bequest of tangibles entitles a client to a full estate tax charitable deduction regardless of whether the property is long-term capital gain property or is put to a related use, regardless of whether the recipient is a public charity, a private operating foundation or a private non-operating foundation, and there are no percentage limitations comparable to those applicable to the income tax charitable deduction.[40] An estate tax charitable deduction is also available for gifts to foreign charities that are the equivalent of U.S. public charities and private foundations.[41] However, the partial interest rules applicable in the gift tax context do apply to the estate tax deduction as well.[42] Clients should understand that while the estate tax charitable deduction exempts charitable bequests from estate tax, it does not provide a deduction against income tax. Thus, for donations that would allow a full income tax charitable deduction, lifetime donations may be preferable, as long as the client is comfortable parting with the tangibles during their life.
Ascertainable as of Date of Death: In order for a client's estate to receive a charitable estate tax deduction, the value of the charitable bequest must be ascertainable as of the date of the client's death.[43] Clients frequently want dispositive plans for their tangibles that, without proper drafting or post mortem planning, run afoul of this requirement, thereby jeopardizing the charitable estate tax deduction. For example, a provision that family members may select the tangibles they want, and the balance will be distributed to charity, would result in a charitable bequest value that is not ascertainable as of the date of death so that no charitable deduction would be obtained. However, a plan that utilizes either qualified disclaimers pursuant to IRC Section 2518 or a power to appropriate according to the flush language of IRC Section 2055(a) can salvage the deduction. A client may also wish to place restrictions on a charitable bequest of tangibles (for example, an exhibition mandate or deaccessioning prohibition). If there is a chance that is not "so remote as to be negligible" that the named charity will be unwilling to accept the restrictions (thereby causing the bequest to fail), the charitable estate tax deduction will be denied, unless the executors or trustees are directed to distribute the rejected property to an alternative charity.[44]
Bequests on Death of First Spouse: Couples who wish to make a charitable bequest upon the death of the first spouse to die may want to instead consider leaving the sum to the surviving spouse and having him or her make the donation; The estate tax charitable deduction is not needed for an estate that would otherwise receive a full marital deduction, but the surviving spouse can utilize the charitable income tax deduction.
Copyright: Paralleling the gift tax charitable deduction, if a client owns both an item of artwork and its copyright, an estate tax deduction is available only if (i) the artwork and its copyright are bequeathed to charity or (ii) the artwork is bequeathed to a public charity or private operating foundation that will put the artwork to a "related use" (in which case the copyright can be bequeathed to anyone). No estate tax deduction is available if the copyright is bequeathed to charity and the artwork is not.[45]
Charitable Pledges: Legally binding charitable pledges that remain outstanding as of a client's date of death are not deductible as charitable bequests, but as claims against the estate under IRC Section 2053, so long as the payment would have qualified for a charitable estate tax deduction had it been structured as a bequest.[46]
SALE OF TANGIBLES
Sale During Lifetime: Appreciated tangibles held more than one year that are "collectibles," as defined in IRC Section 408(m) (without regard to paragraph (3)) (i.e., works of art, rugs, antiques, metals, gems, stamps, coins, alcoholic beverages), are taxed at a special 28% capital gains tax rates applicable to "collectibles gain."[47] For collectors (as opposed to investors), collectibles sold for a loss do not provide a "collectibles loss" deduction, as such deductions are not available for personal losses.[48]
Sale by Estate: As previously discussed, tangibles passing at death receive a step up in basis to the FMV as of the decedent's date of death (or the alternate valuation date, if applicable).[49] Therefore, individuals receiving bequests of tangibles will recognize little gain if they choose to sell items shortly after receiving them from an estate.
If a married couple has a strong expectation of which spouse will predecease the other, tangibles could be gifted by the spouse who is expected to survive (under the unlimited marital deduction) to the spouse who is expected to predecease, to enable the surviving spouse to obtain a step up in basis on the death of the predeceasing spouse. However, to curtail potential abuse, the IRS does not allow a step up basis if the gift from the predeceasing spouse is made within one year of his or her death, to the extent that the property (or sales proceeds from the property, if sold by the estate) passes, either directly or indirectly, from the predeceasing spouse to the surviving spouse (who was the original donor of the property).[50]
Valuation, Buyer's Premiums and Commissions: Although the general rule is that tangibles included in a client's gross estate are valued at FMV (established by appraisal) as of the decedent's date of death, the IRS typically takes the position that the sale of tangibles at public auction within a reasonable time after the decedent's death establishes their value for estate tax purposes.[51] Items purchased at auction, however, include a buyer's premium – a percentage fee of the hammer price, added to the purchase price and paid by the buyer. The IRS takes the position that the FMV of items sold by an estate (for purposes of determining the value of the gross estate) includes the buyer's premium and sales commissions, even though such sum is paid to the auction house or art dealer, and not the estate.[52] Additionally, in the author's experience, the IRS has imputed a buyer's premium, to increase the FMV of tangibles for estate tax purpose, even when tangibles were sold via private sales.
Buyer's premiums and sales commissions may be deducted as estate administration expenses only to the extent the sales are necessary to pay the decedent's debts, administration expenses or taxes, or to preserve the estate or "effect distribution."[53] Although a direction to sell tangibles in the testamentary instrument may bolster the estate's position to deduct such expenses as those necessary to "effect distribution," in the authors' experience the IRS is reluctant to allow such a deduction. If the estate tax deduction is not allowed, the estate can deduct the sale expenses against the gain on sale (if any) on the estate's fiduciary income tax return.[54]
Sales and Use Tax: Although a detailed discussion of sales and use tax is beyond the scope of this outline, clients should be aware that sales of tangibles may be subject to state and city sales tax, depending upon the client's and purchaser's state of residence, and where purchased items are delivered. The seller is responsible for paying applicable sales taxes to the taxing state. Some states also impose a use tax on purchases of tangibles bought outside the state but then used or stored within the state. Typically these use taxes only apply to purchases from sellers in other states who were not required to collect sales tax. Sales or use taxes paid by a purchaser are included in the purchaser's basis in the purchased property.[55]
[1] Clients may consider filing a gift tax return even if the transfer is not taxable, to start the statute of limitations running as to the value of the transferred property, which requires disclosure on the return in a manner adequate to apprise the IRS of the item. IRC Section 6501(c)(9) and Treas. Reg. 301.6501(c)-1(f). Additionally, clients seeking certainty, for income, estate or gift tax purposes, as to the IRS's position on the valuation of tangibles valued at over $50,000 can seek an advance ruling under Rev. Proc. 96-15.
[2] See "BNA Tax Management Portfolio No. 722-4th: Wealth Planning With Family Limited Partnerships and Limited Liability Companies."
[3] See Estate of Elkins v. Comm'r, 767 F.3d 443 (5th Cir. 2014), aff'g in part, rev'g in part 140 T.C. 86 (2013), in which the Tax Court lowered a claimed 44.75% discount to 10%. Although the higher discount was allowed on appeal, the Fifth Circuit's opinion focused on the IRS's lack of evidence at trial to support its burden of proof. It is likely that the IRS would be better prepared to support its no-discount position at a future trial. Additionally, the IRS's position is consistent with the fact that the IRS does not typically require that a minority discount be applied, for purposes of valuing a charitable income tax deduction, to fractional gifts of artwork to charity, discussed below. Theoretically, however, such a discount could be applied, in which case gift agreements could be drafted to minimize such risk (for example, by including a provision allowing either party to compel sale).
[4] The IRS has allowed blockage discounts, discussed below, for lifetime gifts. See Calder v. Comm'r, 85 TC 713 (1985).
[5] The same valuation considerations are relevant when clients enter into sale-leaseback arrangements with grantor trusts to which they have sold their collections.
[6] IRC Section 1015.
[7] Treas. Reg. 20.2031-1(b).
[10] See TAM 9152005 (Aug. 30, 1991), relating to the stolen Quendlinburg treasures, and Eileen Kinsella, "Rauschenberg Eagle Ruffles Feathers," ARTNews (May 1, 2012), relating to artwork that could not be sold under U.S. law because it included a stuffed bald eagle.
[11] Smith Estate v. Comm'r, 57 TC 650 (1972).
[12] O'Keefe Estate v. Comm'r, TC Memo 1992-210.
[13] IRC Section 1014(a).
[14] IRC Section 170(f)(16).
[16] IRC 170(f)(15).
[17] IRC Sections 170(c) and 170(e)(1)(B)(ii).
[18] Although clients sometimes consider creating a private museum to house their collection utilizing a private operating foundation structure (to maximize the available income tax charitable deduction), the IRS is unwilling to grant tax-exempt status to private museums that do not clearly benefit the public (for example, those located on or in close proximity to a client's residence, with limited or "by appointment only" visiting hours).
[19] IRC Section 170(e)(1)(B).
[20] IRC Section 170(e)(7).
[21] Note that in the case of donations to organizations that are U.S. "friends of" foreign museums, in order to ensure a charitable income tax deduction, it is advisable to provide in the governing gift instrument that the "friends of" will maintain ownership of the donated property for at least three years following the gift and, during such time period, loan the donated property to the foreign organization. It is necessary to ensure, however, that loaning property is deemed a "related use" by the "friends of," per its governing documents and basis for tax exemption.
[22] IRC Sections 170(f)(8) and 170(f)(11).
[23] Note that conditions placed on the use of the donated property in a governing gift instrument, including provisions requiring the return of donated objects to the donor in the event conditions aren't fulfilled, can jeopardize a donor's tax deduction or reduce the appraised value of the donation. See Treas. Reg. 1.170A-1(e) and Silverman v. Comm'r, TC Memo 1968-216.
[25] IRC Section 170(b)(1)(C).
[26] IRC Section 170(b)(1)(D).
[27] IRC Sections 170(b)(1)(C)(ii) and 170(b)(1)(D)(ii).
[28] IRS Notice 2004-7, 2004-3 I.R.B. 310 (1/20/2004).
[29] IRC Section 2522(c)(3).
[30] IRC Section 2522(a)(2). But be aware of the limitations on deductions described in IRC Sections 508(d) and 4948(c)(4).
[31] Note, however, that documentation relating to such gifts should be carefully reviewed to ensure that the legal structure and restrictions would not prevent a charitable gift tax deduction. See PLR 201825003 (June 22, 2018).
[32] Instructions to IRS Form 709 (2019), at p. 2.
[33] IRC Sections 170(a)(3), 170(f)(2)-(3) and 2522(c)(2).
[34] IRC Section 170(f)(3)(B)(ii).
[35] IRC Section 170(o)
[36] See footnote 2, above, for a discussion of valuation issues.
[37] IRS Section 170(f)(2).
[38] IRC Section 170(a)(3).
[39] Treas. Reg. 1.170A-4(c)(2).
[40] As is the case with lifetime charitable gifts, the planner should be aware of the impact restrictions on the bequest might have on the value of the charitable deduction, particularly since such restrictions will not reduce the FMV of the tangibles for purposes of calculating the value of the gross estate, potentially resulting in a differential between the two values that is subject to estate tax. See PLR 200202032 (Oct. 26, 2001).
[41] IRC Sections 2055(a)(2)-(3), 508(d) and 4948(c)(4).
[42] IRC Section 2055(e)(2).
[43] Estate of Marine v. Comm'r, 990 F.2d 136 (4th Cir. 1993), aff'g 97 T.C. 368 (1991).
[44] Treas. Reg. 20.2055-2(b)(1).
[46] IRC Section 2053(c)(1)(A) and Treas. Reg. Section 20.2053-5.
[47] IRC Section 1(h)(4)-(5).
[48] IRC Section 165(c).
[49] IRC Section 1014.
[50] IRC Section 1014(e). Note, however, that the applicability of Section 1014( e) is unclear with respect to a transfer to a trust for the benefit of the surviving spouse (and original donor), particularly a QTIP trust (as opposed to a trust of which the surviving spouse is merely one of multiple discretionary beneficiaries, such as a credit shelter trust). Section 1014(e)(2)(B) provides that, in the case of any appreciated property otherwise subject to Section 1014(e) that is sold by the predeceasing spouse's estate, rules similar to the rules of Section 1014(e)(1) apply if the surviving spouse is entitled to the proceeds from the sale. However, if the estate does not sell the property, Section 1014(e)(2)(B) seems inapplicable, and the surviving spouse does not become the owner of the property, which Section 1014(e) seems to require. Although property passing to a QTIP trust is includible in the surviving spouse's estate, the surviving spouse would not be deemed the owner of the property for income tax purposes, and Section 1014(e) relates to income tax attributes.
[51] Rev. Proc. 65-19, 1965-2 CB 1002.
[52] TAM 9235005 (May 27, 1992).
[53] Treas. Regs. 20.2053-3(d)(2).
[54] IRC Section 642(g).
[55] Treas. Reg. 1.1012-1(a).
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Hi there i live in a lovely modern home 10 mins to city centre by bus . it is a lovely area of Dublin quiet and safe . I live with my daughter age 16, . the house has a garden . i have 2 big dog 's , who live inside . Someone who really loves animals would be comfortable here.
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Host Response: Hi Barbara it was a pleasure to host you , see you again .


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Home Entertainment Amazon Prime Video announces the launch date of new Amazon Original Series Pataal Lok
Amazon Prime Video announces the launch date of new Amazon Original Series Pataal Lok
Songoti April 25, 2020 Entertainment,
Amazon Prime Video today revealed the logo and announced the launch date of new Amazon Original Series - Pataal Lok. Produced by Clean Slate Films, Paatal Lok marks the digital debut of renowned actress Anushka Sharma as a producer. The video gives us a peek into a seemingly peaceful world that nurses a dormant, dark and dangerous underbelly – Paatal Lok.
Coupled with a foreboding narration, the video casts a spotlight on the darker side of humanity.
Filled with mystique, thrill and drama, Amazon Prime Video's latest Original explores the dark
bylanes of immorality. Inspired by the ancient realms of Swargalok (heaven), Dharti Lok (earth),
and Patal Lok (netherworld), the neo-noir series delves into the interplay within the four estates
of democracy.
The drama-thriller will launch on 15th May.
Watch the video here: https://youtu.be/iuXDYzG3uMM
Pataal Lok will join the thousands of TV shows and movies from Hollywood and Bollywood in the
Prime Video catalogue, including Indian produced Amazon Original series such as The Family
Man, Mirzapur, Inside Edge and Made In Heaven, and award-winning and critically acclaimed
global Amazon Original series including Tom Clancy's Jack Ryan, The Boys, Hunters, Fleabag and
The Marvelous Mrs. Maisel, all on Prime Video, which is available at no extra cost for Amazon
Prime members. The service includes titles available in Hindi, Marathi, Gujarati, Tamil, Telugu,
Kannada, Malayalam, Punjabi and Bengali.
Prime members will be able to watch all episodes of Pataal Lok anywhere and anytime on the
Prime Video app for smart TVs, mobile devices, Fire TV, Fire TV stick, Fire tablets, Apple TV,
Airtel, Vodafone, etc. In the Prime Video app, Prime members can download episodes on their
mobile devices and tablets and watch anywhere offline at no additional cost. Prime Video is
available in India at no extra cost to a Prime membership for just ₹999 annually or ₹129
monthly, new customers can find out more at www.amazon.in/prime and subscribe to a free
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By Songoti at April 25, 2020


Stéfane Perraud's solo exhibition Le Sarcophage de L. près de M. (en D.) invites the viewers to follow the artist within an introspective fiction as they enter a mysterious space, in which sculptural clues and signs altogether call for interpretation through a play of lights. The fiction takes on a form that is both contemporary and timeless. While they are presented as if they were just exhumed from a crypt, the reality of which remains uncertain, figures and techniques appear like frozen during the brief instant preceding the revelation of the enigmas. They are the fruits of different ages colliding, whereas the imperishable fire of the radioactive material uncovered by their excavation symbolises the memory forever subsisting outside bodies and beyond space.


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Teammates' trip an example of Pistons chemistry
Andre Drummond and Reggie Jackson easily could have just decided to rest at home.
Teammates' trip an example of Pistons chemistry Andre Drummond and Reggie Jackson easily could have just decided to rest at home. Check out this story on detroitnews.com: http://detne.ws/1YuOyIf
Rod Beard, The Detroit News Published 8:09 p.m. ET Dec. 20, 2015 | Updated 8:14 p.m. ET Dec. 20, 2015
As Brandon Jennings, right, took another step to play with the Pistons' D-League affiliate on Saturday night, Andre Drummond and Reggie Jackson went to cheer on Jennings. Reggie Bullock, left, and Darrun Hilliard, center, also suited up for Grand Rapids.(Photo: Rex Larsen / Special to Detroit News)
Auburn Hills — Less than 24 hours after playing a four-overtime game in Chicago, Andre Drummond and Reggie Jackson easily could have just decided to rest at home. Instead, they went out of their way — two hours out of the way to Grand Rapids — to support a teammate.
As Brandon Jennings took another step to play with the Pistons' D-League affiliate on Saturday night, Drummond and Jackson went to cheer on Jennings, along with Darrun Hilliard and Reggie Bullock.
It's just a sign of what coach Stan Van Gundy mentioned Friday as the chemistry and closeness between the Pistons players that's contributing to their early success this season.
"That's two young guys who are trying to grow as leaders and I look at that as a major step forward for both of them. We've had a grueling stretch, with over four weeks without two days between games," Van Gundy said. "You have a day where you can chill out and relax and you take a two-hour drive to watch three of your teammates play. I don't know how many people would do that — I think it says a lot about both of those guys and what they're all about.
"It may seem like a minor thing to some people, but I think it's huge that your two best players on a night off decide to come here."
Drummond had some fun with the fans too, taking some halfcourt shots during a contest between quarters and taking timeout for dozens of photos and autographs. He said he hadn't been to Grand Rapids before but the main objective to go and support Jennings in another milestone toward his return to the NBA, in his first game since an Achilles injury ended his season in January.
"For me, this game was more personal. I was there when he got hurt. I saw his facial expression and the way it happened," Drummond said. "To see him go down like that and really making the strides he's made to get back to where he is today, he looks good."
Even with the hectic schedule over the weekend, Drummond said he was going to be there and pulled out the stops to make it happen.
"When he decided to play for the Drive, I said wherever he plays, I'm going to come watch him play until he's back on the court with us," Drummond said. "We don't need to be here — we want to be here, which is why we showed up."
Anthony steps up
The Pistons were without Aron Baynes (back spasms) for the four-overtime marathon against the Bulls, which gave veteran Joel Anthony the backup role, along with plenty of minutes.
Van Gundy said Baynes sustained the back injury in Thursday's practice and tightened up Friday. With a couple of days to rest, Baynes should be on schedule to practice before back-to-back road games on Tuesday against the Miami Heat and Wednesday versus the Atlanta Hawks.
Baynes missed practice on Sunday, but more as a precaution and an extra day to recover.
"He's better but they didn't want him to do any twisting and turning," Van Gundy said. "The plan is for him to be able to practice (Monday) and play on Tuesday."
Anthony finished with two points and three rebounds in 14 minutes against the Bulls, showing the veteran leadership that Van Gundy sought in trying to bring him back on a new contract this year.
"I was telling the guys that you need at the end of your bench true pros. Joel Anthony is one of them," Van Gundy said. "You never have a doubt that Joel will be ready to play. That's why I badly wanted him back on this team — he doesn't play much but I know he'll be ready."
rod.beard@detroitnews.com
twitter.com/detnewsRodBeard


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The city of Eugene as seen from Skinner's Butte Park. (Connor Cox/Emerald)
LRAPA announces facilities it will review for pollution amid air quality concerns
Ardeshir Tabrizian
The Eugene-Springfield metropolitan statistical area was 98th on the American Lung Association's list of most polluted area in the United States last year for particle pollution — but this year it rose to 38th. In the coming months, the Lane Regional Air Protection Agency will review five local facilities to assess their impact on local air quality.
According to the Environmental Protection Agency, air pollution has been linked to cancer, reproductive health problems and heart and lung diseases. The environmental group Beyond Toxics also filed a formal complaint against LRAPA in August 2014, claiming that LRAPA disproportionately exposed communities with high minority and poverty rates to the toxic emissions.
LRAPA named the first set of facilities in a press release on Nov. 26, saying that the full review process would last several years and that the following five would be examined in the first 12 months:
Arauco North America Inc. — Eugene MDF
International Paper, Springfield Mill
J.H. Baxter & Co. — Eugene Plant
Seneca Sustainable Energy, LLC
The Willamette Valley Company LLC
Lisa Arkin, Beyond Toxics's executive director, told the Emerald that the list of the first five facilities was what she "probably would have hoped LRAPA would create."
"I think they did choose some of the biggest polluters and the ones that have repeatedly had problems with their air permits or complaints from the communities," she added.
In a blog post from Dec. 20, Arkin said that Eugene has only experienced 14 days of good air quality since Nov. 1, according to data from LRAPA. "That means our air was healthy to breathe less than one third of the days in November and December," she wrote.
LRAPA's Review Process
In March 2019, LRAPA changed its ruleset to resemble that of the statewide program Cleaner Air Oregon, according to the press release. The Environmental Quality Commission approved Cleaner Air Oregon in November 2018 to offer more thorough regulation than what the federal government had previously allowed. LRAPA Permit Section Manager Max Hueftle said that under the federal Clean Air Act, air toxics are regulated on a "control technology basis."
"If facilities and certain industry sectors have certain technology installed, they're essentially good to go," Hueftle said. "They don't really analyze specific local risks that are still being posed, even though the facility might have control technology installed." Hueftle said that this was a flaw in the federal government's approach to regulation that Cleaner Air Oregon addressed.
According to LRAPA Executive Director Merlyn Hough, the Oregon Department of Environmental Quality met with "experts from across the country" and formed its own review process based on what has been effective in other states.
"I think that combination of what they came up with is probably the best in the country at this point," he said. "It certainly ought to prevent anything from slipping through the cracks or also being able to review even known existing facilities periodically."
Hough outlined a three-step process that the DEQ began using after Cleaner Air Oregon was adopted; the first was "more comprehensive reporting of emissions," which expanded the 197 chemicals that the Clean Air Act previously recognized to more than 600. The second was to assess the risk of different facilities by prioritizing the most egregious ones and predicting their potential impact on surrounding areas. The third was to find any facilities whose emissions go beyond the threshold established in the rules and then require that they "take additional corrective action to further reduce their emissions."
Based on product and emission information from the facilities, the DEQ helped LRAPA prioritize which ones to send "call-in letters" to first.
One of the two facilities to be called in was the biomass plant Seneca Sustainable Energy. Casey Roscoe, a representative, said the company was not surprised to find out that it was among the five facilities LRAPA chose. Roscoe said the company anticipated such issues since the Portland glass company Bullseye Glass was found to have elevated heavy metal emissions in 2016 and Governor Kate Brown began cracking down on emission sources "in a knee-jerk reaction."
Hueftle described the findings as "a real eye opener" for DEQ and "the catalyst" for Cleaner Air Oregon, stating that without the public interest that came from them, "it would have been difficult for the DEQ to get the political capital or stock or what have you to get that program passed."
Roscoe said she thinks that Brown's efforts were misdirected because based on DEQ's data, the six leading sources of air toxics in the Portland metropolitan area were not from manufacturers, but rather from:
Residential Wood Combustion
On-Road Mobile Sources (vehicles)
Burning Buildings
Non-Road Mobile Equipment Other Than Construction
Lawn & Garden Equipment.
"We put $16 million into emission controls when we created that facility so that we have the cleanest running biomass plant in America. So we're fine with this, we think will come through with flying colors," Roscoe said.
The second of the first two facilities that LRAPA has called in, J.H. Baxter & Co., did not respond to the Emerald's request for comment.
Air Quality concerns
Regarding LRAPA's new review process, Arkin said, "Our position is that we wholeheartedly support this enhanced review process because it will be based on preventing public health harm."
Beyond Toxics has had difficulties getting LRAPA to "address air toxics in a way that's protective of human health," according to Arkin. She said that as part of its watchdog process, Beyond Toxics "will have to check and read through all of the documentation, all of the review reports, the assessments, their determination of public health endpoints and potential harm and see if that is soundly based."
Beyond Toxics filed a Title VI civil rights complaint against LRAPA, stating that it approved changes to Seneca Sustainable Energy's permit and did not conduct "air quality modeling and a disproportionate impacts analysis," which disproportionately allowed air pollution in and near West Eugene Industrial Corridor.
"LRAPA's action has had an adverse impact that is discriminatory on the basis of race, color, or national origin, and on the basis of economic status," the complaint read. It cited the fact that the West Eugene Industrial Corridor "has a disproportionately high percentage of minority residents and a disproportionately high poverty rate compared to minority and poverty rates in Eugene's overall population," and said that residents of the area "are exposed to 99% of all the air population in Eugene."
According to a resolution consent plan from the EPA, it conducted an investigation and LRAPA agreed to make a number of policy changes in a resolution agreement.
In her blog post, Arkin said Beyond Toxics will be holding community meetings and town halls to gather supporters and help ensure that air quality regulations are properly enforced.
"We'll be reporting on our findings, as well as helping residents learn how to give effective testimony during the upcoming hearings on two of Lane County's largest polluters, Seneca Sawmill and Seneca Sustainable Energy (biomass incineration) plant," she wrote.
The post says that the first meeting is the West Eugene Clean Air Community meeting "for dinner and a community discussion," which will be held Saturday, Jan. 25 at Peterson Barn at 5 p.m.
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The Loudoun County Sheriff's Office this week issued an alert reminding residents to be vigilant in locking their vehicles following an increase in auto thefts, larcenies from vehicles, and other related thefts over the past several days in the Dulles South area.
On Saturday, two South Riding residents reported their vehicles were broken into overnight. One victim reported that unlocked vehicles parked on Spyder Place were entered, rummaged through, and one car, a 2000 Honda Accord, was stolen. Two blocks away on the same street, an unlocked vehicle was entered and a checkbook and credit cards were stolen. A third victim reported a vehicle being rummaged through on Donovan Drive, and a 2001 Chevy Tahoe was stolen. In addition, two bicycles were stolen from Kimberly Rose Drive. The bikes were later recovered in a common wooded area nearby.
Similar incidents were reported overnight on May 16, including when an unlocked 2014 Lexus SUV with the key left inside was stolen from on Pelican Drive. An exterior residential surveillance camera was also tampered with at a nearby residence.
The Sheriff's Office urged residents to keep their vehicles locked; to remove all valuables, garage door openers and car keys when the vehicle is not in use; to park inside a garage when possible; and to report any suspicious activity.
Anyone with information about these cases is asked to contact the Sheriff's Office at 703-777-1021.


Feb 13, 2013 This download installs the Intel® HD Graphics Driver version 14.51.11.5437 ( 6.14.10.5437) for Windows XP , 32-bit. Intel® HD Graphics 5000. Информация о поддержке для HD-графики Intel® 5000 имела отношение к описаниям. Intel® HD Graphics 4400; Intel® HD Graphics 4200; Graphics for 3rd Generation Intel® Processors. Intel® HD Graphics 4000; Intel® HD Graphics 2500.
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text:
Q: Removing div based on selection in Jquery I have this navigation

Upcoming Week

Further Weeks

History

Inside my li tags I have a data-target selects an div that has those specific ids. The first one is display:block while the rest are display: none;
#future{
  display: none;
}

#history{
  display: none;
}

#upcoming{
  display: block;
}

.selected{
  -webkit-box-shadow: 0px 4px 5px 0px rgba(0,0,0,0.35);
  -moz-box-shadow: 0px 4px 5px 0px rgba(0,0,0,0.35);
  box-shadow: 0px 4px 5px 0px rgba(0,0,0,0.35);

}

In my jquery I have the li elements add and remove the selected class based on which one is selected. This works fine. But when I try to show and hide the data target, what ends up being removed is the li element selected itself. Im not sure what I am doing wrong.
  $('#record_nav ul li').on('click', function(e){
      $('#record_nav ul li.selected').removeClass('selected');
      $(this).addClass('selected');
      var $this=$(e.target);
      console.log(e.target);
      $(this).not($this.data('target')).hide();
      $(this).filter($this.data('target')).show(300);
  });

$('#record_nav ul li').on('click', function(e) {
  $('#record_nav ul li.selected').removeClass('selected');
  $(this).addClass('selected');
  var $this = $(e.target);
  console.log(e.target);
  $(this).not($this.data('target')).hide();
  $(this).filter($this.data('target')).show(300);
});
#future {
  display: none;
}

#history {
  display: none;
}

#upcoming {
  display: block;
}

.selected {
  -webkit-box-shadow: 0px 4px 5px 0px rgba(0, 0, 0, 0.35);
  -moz-box-shadow: 0px 4px 5px 0px rgba(0, 0, 0, 0.35);
  box-shadow: 0px 4px 5px 0px rgba(0, 0, 0, 0.35);
}

Upcoming Week

Further Weeks

History

The divs that I am trying to hide and show are like this

some content

some content

some content

A: You can associate a class called content in those div which you want to hide and show so that we can use this class selector to hide those div. Now, you can use .data() to get the data-target value and show it:

$('#record_nav ul li').on('click', function(e){
      $('#record_nav ul li.selected').removeClass('selected');
      $(this).addClass('selected');
      $('.content').hide();
      var id = $(this).data('target');
      $(id).show();
  });
#future{
  display: none;
}

#history{
  display: none;
}

#upcoming{
  display: block;
}

.selected{
  -webkit-box-shadow: 0px 4px 5px 0px rgba(0,0,0,0.35);
  -moz-box-shadow: 0px 4px 5px 0px rgba(0,0,0,0.35);
  box-shadow: 0px 4px 5px 0px rgba(0,0,0,0.35);

}

Upcoming Week

Further Weeks

History

some content upcoming

some content future

some content history

redpajama_set_name: RedPajamaStackExchange


Hypromellose, Dicalcium Phosphate,Magnesium Stearate, Stearic Acid, Silica.
Suggested Use: Take 4 capsules 30-60 minutes before morning and afternoon meals. Begin with 1-2 capsules two times a day for the first week to assess tolerance. Do not exceed 12 capsules daily. Do not take after 5: 00 pm if you have difficulty sleeping.
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A water main line break on Lakeside Blvd West has been reported. Water Department crews are preparing to begin repairs immediately. In the meantime, customers in the vicinity of Lakeside Blvd West, Jo-Ann Drive, Anawan Avenue, Forest Avenue, Charter Oak Avenue, Crest Street, Highwood Road & Larchmont Avenue, may experience little or no water pressure and/or discoloration while repairs are under way and for a short time thereafter. For those affected, we thank you in advance for your patience and understanding. It is our goal to restore normal water service as soon as possible.


text:
HomeTagsPosts tagged with "christmas cinema"
christmas cinema
Love Actually set to return to Irish cinemas and we're so there
by Kat O'Connor
ODEON and Pigsback.com have partnered up yet again to bring another classic film to the big screen.
On Thursday, December 20 at 6.30pm, ODEON Cinemas Nationwide will screen the iconic Christmas classic, Love Actually.
With a star-studded ensemble cast of Hugh Grant, Liam Neeson, Colin Firth, Laura Linney, Emma Thompson, Keira Knightley, Bill Nighy, Martin Freeman and the late Alan Rickman – this is a Christmas favourite for all the family and one you do not want to miss!
For only €15, this package deal includes a cinema ticket, popcorn combo (medium combo with a dispensed soft drink or bottle of water) and one small tub of ice cream. A saving of €9.25! – Tickets are limited so get booking at Pigsback.com
Love Actually hit the silver screen in November 2003, and gained immediate critical acclaim and huge box office success. This unique romantic comedy has become a festive favourite with many turning to it every Christmas to mark the season.
Paul Wren, Commercial Manager for ODEON cinemas said, "After screening previous cult classics in partnership with Pigsback.com, Love Actually was the natural choice to mark the festive season. With so many memorable scenes and quotes – this film deserves another Christmas run. We are delighted to give guests the opportunity to share the magic of this festive favourite on the big screen at ODEON."
What better way to get into the festive spirit than seeing Hugh Grant shimmy around No.10 Downing Street.
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If you were to start your own independant business rather than a Franchise, statistics tell us that 77% of new businesses FAIL in the first 5 years, whereas 92% of franchised businesses SUCCEED. Like anything in life, franchising does not offer a guarantee of success. What it does offer is a formula that is not available to those who go into business alone. Buying a franchise means you are not starting out by yourself.
As Franchising is one of the fastest growing business sectors in Australia, it's great to know that it is also protected by the Federal Governments 'Franchising Code of Conduct'. The Franchising Code of Conduct is a mandatory code, which assists both Franchisees and Franchisors in making informed decisions prior to entering into a franchise agreement. It also provides a standard framework for operating within the franchising industry.
So should you decide that a Jim's Dog Wash franchise is for you, you can have the confidence that you're not only entering into the biggest franchise group in Australia but you are protected by the Federal Governments 'Franchising Code of Conduct'.
So what are some of the benefits of Franchising over stand-alone forms of small business?
As a Franchisee you will operate under a well-recognised Brand which is already well established and trusted by the public.
A franchisee receives the benefit on a national scale of the franchisors advertising and promotional activities at a lower cost than if you were to attempt such marketing yourself.
A franchisee gains the benefit of linking into the bulk purchasing power and negotiating capacity made available by the franchisor by reason of the size of the franchised network.
A franchisee can call on the specialised and highly-skilled knowledge and experience of the franchisor', while remaining self-employed in your own business.
The support and benefits provided by a Franchise system greatly reduce a franchisee's business risks.
A franchisee has the benefit of the franchisor's continuous research and development programs, which are designed to improve the business and keep it up-to-date and competitive.
The franchisor provides a knowledge base developed from their own experience, as well as that of all the franchisees in the system, which would otherwise be impossible for a non-franchised business to access.
A franchisee can always speak to their franchisor or a fellow franchisee to discuss their business challenges or problems – something a non-franchised business can almost never do.


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Judge in Yolo Rules 1437 Constitutional, DA's Office May Still Challenge
Posted by David Greenwald
in: Breaking News, Court Watch, Yolo County
A scheduled hearing on the constitutionality of SB 1437 in front of Judge Sonia Cortés suddenly became easy when the judge noted the rulings of the 4th District Appellate Court on Gooden and Lamoureux, and Deputy DA Melinda Aiello acknowledged that these rulings were binding on the court.
She noted that the court has no choice but to rule that the law is constitutional – the question, she said, is where we go from there.
From the perspective of the DA's office, they asked for a continuance. They want to determine whether they will writ the lower court ruling to challenge it in the 3rd District Appellate Court in order to hope that that court issues a different ruling from the 4th. Already the 3rd has agreed to hear the Davidson case.
Ron Johnson, representing the Petitioner David Baker, indicated that there is a considerable question of competency – which was an issue even at the time of the trial.
Mr. Baker was found guilty of first degree murder and also found sane at the time of the commission of the crime.
The case dates back to Christmas of 1979 – 40 years ago this month. A witness was driving a pickup near Winters when he saw what he thought was a woman chasing a man. The man was identified as Arthur Haynen and the woman turned out to be the petitioner, Mr. Baker.
Mr. Haynen described that he was being robbed and that they were taking his money. He had been stabbed in the back and stomach. He was stabbed by another man, Tom Francis. Mr. Haynen died that evening.
Mr. Francis and Mr. Baker were arrested in Arizona after Mr. Baker "was found to be in possession of a folding knife and a Francis had a knife sheath on his belt."
Mr. Francis' hunting knife "was found in the driver's side door of the vehicle during a subsequent search. Also found in the vehicle was a handwritten note that read, 'if he sits in the back, he's safer to hit.'"
During trial, an expert testified that the note was written by Mr. Baker.
Mr. Baker gave various accounts as to what happened. For instance, leading up to the trial, during visits with his mother that were recorded, "various statements were made to his mother indicating he had participated in the homicide, and that the decedent had a knife that he was swinging at Francis."
On the other hand, "Mr. Baker made various statements to mental health professionals regarding his culpability in the homicide that ranged from self-defense to a complete denial of involvement in the actual homicide."
Mr. Baker, according to the court filings, "suffered from mental illness from a young age and was hospitalized up until shortly before the homicide. He was interviewed by several mental health professionals and a competency trial was conducted prior to the trial in this case. During the trial, Mr. Baker was removed for portions of the trial as he could not control himself from speaking out and interrupting the proceedings."
Under SB 1437, effect on January 1, 2019, "a defendant may no longer be convicted of murder based on the natural and probable consequences doctrine or, absent certain exceptions, based on the felony murder doctrine for non-killers."
In the Baker case, the jury was "instructed on the liability of aiders and abettors and conspirators to felony murder." Here the target offense was robbery.
The prosecution at trial "argued alternative theories of liability, either that Mr. Baker was the direct perpetrator of the homicide or that he was not the actual killer but directly aided and abetted the crime of Robbery and that the murder was committed while he was engaged in the crime of robbery."
Moreover, during closing arguments, the prosecutor argued that "Mr. Baker was a direct aider and abettor to the crime of robbery and that the killing was done in furtherance of the robbery."
In closing they argued: "It does not matter whether it's planned. It does not matter whether you intend to kill. It matters that you intend to do the felony, robbery, and a killing occurs during the time that you are doing the robbery.
"It's first degree if it's murder during the commission of a robbery … regardless of who inflicted the fatal wound.," they added, "You are going to ask yourself, I'm sure, who inflicted the fatal wound with what knife. I'm going to tell you later that, based on the law and the facts as I see it, it doesn't make any difference."
Mr. Johnson in his petition, argues, "A petitioner in these circumstances does not carry the burden of demonstrating that his conviction was based on [an incorrect theory]. Rather, once he has shown that the jury was instructed on correct and incorrect theories of liability, the presumption is that the error affected the judgment."
Based on this, Mr. Johnson argues that the court should find that a "prima facie case has been made" and therefore Mr. Baker is eligible under SB 1437 for relief and re-sentencing.
The interesting issue, as Mr. Johnson pointed out, would be competency. There were questions 40 years ago and Mr. Johnson indicated his communications with Mr. Baker suggest a continuing problem.
Judge Cortés set the matter for January 9 and noted that despite changes to the judicial assignments she will continue to handle this matter.
—David M. Greenwald reporting
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David Greenwald
David Greenwald is the founder, editor, and executive director of the Davis Vanguard. He founded the Vanguard in 2006. David Greenwald moved to Davis in 1996 to attend Graduate School at UC Davis in Political Science. He lives in South Davis with his wife Cecilia Escamilla Greenwald and three children.
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