text:
I really do not understand why OKC is not all over a KG deal already.
They have the pieces, and KG would really make them the best team in the league.
This trade does nothing for the Celtics.
I can't see why the Celtics would do it unless they plan to trade Bradley (no chance they will), Terry, Lee and Barbosa which would not be easy to do. On top of that they got Green/Pierce @SF making Butler useless to them.
After what he did to Ray, He would be a hypocrite to move to the Clippers.
As much as I love KG it's weird for both sides. From Celtics POV it's a PG till Rondo is back, long time backup or trade asset in Bledsoe who fits in with their defensive system. Butler though would be an 8 mill a year bench piece and the opposite of what they will want for a rebuild. For the Clippers KG is a huge boost at center but then we have an unhappy, 10 mill a year bench piece. Not to mention KG is 36 or so and will maintain a high level of play 2 years max. I mean he already almost retired last summer.
May sound like a weird trade but KG makes any team better and that includes the Clippers. DJ goes to the bench, but he has improved this season and is certainly tradeable unlike last year. Plus he can learn a thing or two from KG.
More it sits with me, more I want it. As for Celtics fans in denial saying he would never waive his trade clause... you realize him going to the Clippers makes them the favorites to win it all right? Boston is a tier 2 or 3 team at best right now and for the forseeable future about to go into a full blown rebuild. So not only WOULD he go to the Clippers in LA where he lives at in the offseason and his kids are but.... the Clippers wouldn't be a betrayal like the Lakers may be.
He's 36 and maybe two years from retirement so it's only fair to let him go out with a bang. Clippers traded Cassell to the Celtics to respect him and give him a shot at a ring they couldn't provide and this would be no different. Not to mention Bledsoe is a nice trade asset or even long term asset to keep for Boston. For now a starting backcourt of Bledsoe+Bradley would give teams nightmares while Rondo is out.
Then even if Rondo comes back and isn't traded you got one of the top 2-3 backup PG's in the game with awesome upside and if all else fails he has good trade value to be swung right away for a big.
Ideally the trade would be even bigger so Boston gets more rebuilding pieces, while the Clippers get more win now pieces.
KG+Pierce for Bledsoe+DJ+Butler+Odom. Odom expires at the end of the year so that's 8 mill off the books. Then you have Butler coming off the books for 8 mill the year after. Bledsoe+DJ are still raw but high upside assets for a rebuilding team trying to go young.
is a fantastic young core.
Imo a third team has to get involved and Boston get something else decent for them to do this.
Saw an interesting trade proposal earlier by somebody on another forum with the Kings as the third team. Clippers got KG+Terry, Kings got Bledsoe+Butler, Celtics got Cousins and somebody else, forgot.
Makes zero sense for Celtics unless DeAndre Jordan is involved, which then makes zero sense for the Clippers. I'm calling bs.


text: This larger stainless steel saucepan has a flat base and vertical sidewalls to create a durable kitchen pan with commercial functionality fit for domestic use. Large, comfortable handle stays cool. Supplied with lid.

industry_corpus2: Manufacturing


text:
This will be a quiz contest to identify Australia's most knowledgeable Software tester. This global has run successfully by Next Gen Testing Community in Singapore, UK, USA, and India and is organised for the first time in Australia.
Over 600 testers from 100+ companies in Australia shall be participating in this knowledge oriented game/quiz, with experience ranging from 1 years to 20 years in software testing.
This round is to select the serious contestants. The format allows you to take this round from your home or office. A team of two needs to participate together while attempting to play round 1. Only the top 10 teams shall qualify for the Semi Finals. We shall publish the scores of each team after the round 1 on our website.
What's the Best Testing Champion of the Year 2016 Team taking home?
· Winners shall be facilitated with the awards on the same day of conference.
Who is eligible for Australia Testing Champion of the Year 2016?
However those who get selected for Semi-finals will need to pay USD 800 per team as participation fee. This fee includes Complimentary pass for attending the full day Conference.
How to Enrol for Australia Testing Champion of the Year 2016?
Australia Testing Awards recognizes those organizations and practitioners that have stepped away from legacy tools and processes to create Testing programs that define the future of IT Software Development, services and support.
Q1. I am managing Testing team. Am I eligible?
Ans: Yes, this contest is open to all corporate citizens who have passion for software testing.
Q2. I am a Developer. Am I eligible?
Q3: I am a free-lance consultant in software testing. Am I eligible?
Ans: Yes, this contest is open to all experience professionals (working or freelancing) who have passion for software testing.
Q4: I am interested but do not have a partner. Can I still participate?
Ans: No, this contest needs to be registered in a group of two. Single nomination is not acceptable. So kindly find a suitable partner and register.
Q5: I am not in software domain. Can I participate?
Q6: My friend and I are students and passionate about software testing. Can we participate?
Ans: No, this contest is not for students.
Q7: My friend and I have corporate experience but currently not working. Can we participate?
Q8: I am from company A and my friend is from company B. Both are Software Testing professionals. Can we participate?
Q9: What will be difficulty level of quiz questions?

industry_corpus2: Computing & Telecommunications


text:
Zenos Technology chooses the right solution for your organisation whether you are a micro, SME or enterprise sized business. Our innovative telecoms and Internet solutions are both cost effective and productivity boosting. We believe in doing it once and doing it right. With a future proof system in place, you can be confident your telecoms is the best it can be for years to come.
Simple billing and designed to suit your business. We don’t lock you into a 3 year contract. Talk to us about 12 month softphone and mobile app only contracts. For a free handset, we only require a 24 month commitment.
Already have the phones and a PBX? Just need a SIP trunk? No problem. Speak to us about our low cost SIP trunks with cheap call rates and minutes packages.
Leased lines, 4G router and more. Get in touch to talk about improving your organisation’s internet connectivity.
If you would like more information on our Telecoms services, then contact us today.


text:
Find great deals on eBay for Capsule Filling Machine in Herbal Natural and Homeopathic Remedies. Shop with confidence.
Capsule Filling Machine is a versatile lever operated semi automatic machine for various operations with lever order of: 1. Plates for putting of capsules by hand.

industry_corpus2: Biopharmaceuticals


text:
The results of orthogonal test show that the shape and size of the cut strip have the greatest influence on the quality of the finished product, and the cross-sectional area of the French fries is too small. Under the same conditions, the frying temperature is too high and the product color is deep. The French fries are dry and hard, some products appear to be fry, the oil temperature is too low, some products are not deep-fried, it is difficult to achieve the purpose of dehydration by frying at the specified time, the tissue is not crisp; the oil temperature is higher, The faster the grease deteriorates, the higher the viscosity of the oil and the more difficult it is to flow.
In addition, different frying temperatures and times also have a certain effect on the oil content of the product. The higher the frying temperature, the longer the time, the higher the oil content of the product; if the cross-sectional area of the fries is too large, at the specified time The internal moisture of the inner French fries cannot be fully discharged and the product quality is not met. At this time, if the frying temperature is increased or the frying time is prolonged, the frying oil will oxidize and discolor under high temperature conditions, which will affect the appearance of the product, and also increase the The necessary energy consumption; vacuum negative pressure also has a greater impact on the quality of the fried, because it is directly related to the crispness of the product, affecting the final quality of the product.
The results show that when the vacuum negative pressure is increased to -0.808 to -0.090 MPa, the product quality improvement is not obvious. Considering various factors, the vacuum negative pressure parameter is set to -0.775 to -0.080. It is more appropriate when MPa. The best combination of factors can be determined by orthogonal experiment to be A3 B2C2D4.
The effect of vacuum deoiling process on the quality of finished products. Under normal circumstances, the fat content of fried potato chips is very high. The excessive oil content directly affects the color and taste of the product, and shortens the shelf life of the product. Therefore, the potato chips are fried. After de-oiling treatment, it is necessary to reduce the oil content of the product. The deoiling method uses a vacuum deoiling method, and does not leave the vacuum state during deoiling.
The effect of vacuum deoiling depends mainly on two factors: one is the length of deoiling time, and the other is the speed of the centrifuge. According to the effect of centrifuge speed and deoiling time on the oil content of the product, the test results show that with the extension of deoiling time, the oil content of the product decreases, but the breakage rate of the finished product is improved; when the centrifuge speed is high At 700r/min, the downward trend of the oil content of French fries slowed down significantly. When the rotational speed was ≥800 r/min, the oil content of the French fries remained basically unchanged, while the breakage rate of the French fries increased significantly. If the deoiling time exceeded ≥ At 5 min, the breakage rate of the finished product will also increase significantly. Based on the above two considerations, the centrifuge speed is selected to be 500 r/min and the deoiling time is 3 min.
In addition, the film covering technique can reduce the oil content of the fried product to some extent. It is coated with a layer of colloidal material on the surface of the raw material to form a barrier layer of oil penetration during frying, thereby reducing the oil absorption rate of the fried product.
The gums that can be used for the film are modified starch, modified cellulose, gelatin, pectin, dextran, xanthan gum and non-toxic high molecular polymers, such as polyvinylpyrrolidone, carbopol and polyoxyethylene. Wait. In order to achieve better results, the gel film must be able to smoothly penetrate the moisture in the French fries tissue during oil frying, and effectively prevent the oil from penetrating into the French fries.
Therefore, the oil content and crispness of the final finished product depend to a large extent on the physicochemical properties of these colloidal films. The film covering technology is convenient in operation and does not require additional equipment investment. It is currently used by some manufacturers, but how to coordinate in the actual application can smoothly penetrate the moisture in the raw material tissue and effectively prevent excessive oil from penetrating into the raw material. The issue of organization still needs further research.
Sensory indicators. Color: light orange or white with a slight yellow color; taste and smell: with the unique taste and air of the potato, no smell, crisp taste, imported slag; tissue morphology: loose tissue, uniform shape, damage rate ≤ 5.

industry_corpus2: Agriculture & Fisheries


text:
The United States requires all foreign nationals that wish to work in California, or any other state, to have approved permanent residency or an applicable employment visa. Foreign nationals must select the appropriate visa category, accurately complete the visa application, and gain approval before commencing any work in the U.S.
The failure to complete these processes – and complete them thoroughly – before arrival can lead to refusal of entry by United States border control, immediate deportation from the country, and a prohibition on future travel to the United States. To protect your employment status and efficiently complete the visa process, work with a top immigration attorney in California – contact Greco Neyland.
Very few people are approved for an immigrant visa for permanent residency simply based on their work status or employment situation. The majority of foreign nationals that come to California for work purposes enter the country on temporary, non-immigration visas.
These individuals represent a wide swath of workers and backgrounds. Some are skilled professionals, others are employees accepting an intercompany transfer, and still other individuals are non-immigration seasonal workers. The immigration lawyers at Greco Neyland represent clients from all places and employment situations, and we are prepared to assist you.
The temporary employment visas provided to foreign nationals are for a fixed period of time, and for a specific place of employment. Like, student visas and other temporary visas, employment visas cannot be indefinite or open-ended, and the right to remain in the United States almost always expires with the right to work.
There are several different employment visas for the United States, and each has its own eligibility requirements. These different visa schemes can seem overwhelming and complicated, but each is designed for a different employment purpose. Selecting the right visa category is a major hurdle to approval.
H-1B and H-1B1 Professional and specialty employee that seeks employment in a set of specific industries and must have degree of higher education.
H-2A Temporary and seasonal agricultural workers; must be foreign national from designated set of countries, as is approved and altered by U.S. immigration.
H-2B Temporary and seasonal non-agricultural workers; must be foreign national from designated set of countries, as is approved and altered by U.S. immigration.
H-3 Trainee or special education visitor that seeks training not offered in the individual’s home country; educational requirements.
L Employee transferring to branch, location, affiliate, or subsidiary of a current employer; available for managerial or executive positions only; employment of 1 year with same employer.
O Individual with extraordinary abilities or skills; must be skills in the arts, sciences, education, business, athletics, or motion picture and television; must have national or international acclaim; and those providing support to these applicants.
P-1 & P-2 & P-3 Athlete or performer seeking to participate in specific event or exchange program.
Q-1 Individuals providing practical training or employment for sharing history, culture and traditions of their home country.
Every temporary employment visa requires the prospective employer to file with U.S. Citizenship and Immigration Services before the employee files an application.
Uncertain which employment visa is appropriate for your situation?
Greco Neyland provides immigration legal services involving student visas, visitor visas, naturalization, asylum, and many other areas of immigration law. Our first step is to understand your specific circumstances and needs – then our experienced immigration attorneys outline the best path to temporary or permanent residency in the United States.
Your path to living and working in the United States may not be traditional or straightforward, but you can rely on our team of attorneys to keep you informed of the legal intricacies and possible outcomes at all times. We are Los Angeles immigration lawyers, and we are here to help.

industry_corpus2: Law & Justice


text:
Did you know that every time you walk down the high street, your movements are logged by 16 CCTV cameras? And the footage is transmitted directly to MI5 headquarters, to be tagged and analysed. By robots. This is the Big Brother nation we live in, etc etc.
But the government won’t stop there. For most of us, new technology is just a new way to listen to our music / manage our working lives / record every episode of M*A*S*H ever made to view on our watch. But for The Man, new technology offers a myriad of ways to spy on us. Here’s ten of the most nefarious.
1. Security lamp-posts. Forget bobbies on the beat: in the near future, lamp-posts will be spying on our every seditious utterance, thanks to built-in cameras and bugs. They could be installed for the 2012 London Olympics as a security measure. In other words, anyone foolish enough to comment that the money spent on the Games could have been better spent on nurses would be instantly pounced on by a crack team of government spooks.
2. GPS satnav. How to implement a more efficient road tax system? Why, traffic charging, of course, where you’d have a GPS device fitted to your car, which would allow you to be charged according to when and where you’d driven. But the potential for abuse is clear if They know where you’ve been. The upside: murderers would be forced to transport their victims’ corpses to the woods by bicycle, which might improve the arrest rate.
4. Windows Vista. It’s feeding all your personal information straight to the government, y’know. Or the Russian Mafia. Or Al Qaeda. Or all three.
5. RFID spychips. In theory a way for Tesco to make sure nobody nicks any more copies of Westlife’s Greatest Hits. In practice, an underhand technology to implant trackable chips in your underwear, allowing your movements to be followed by the spooks (or worse, by marketing types).
6. DVRs and set-top boxes. You’re loving your Sky+ box’s ability to record all the anti-establishment documentaries you used to miss. The Man is loving your Sky+ box’s ability to feed all this information straight to MI5 for monitoring. As a by-product, when The Floods come and the UK gets overcrowded, the population will be selectively culled according to who’s watched most episodes of Loose Women, The Planet’s Funniest Animals, or any Hollyoaks spin-off.
7. Those silly USB gadgets. You think it’s a USB bottom-warming cushion, but in fact it’s analysing your buttock-shifting for revolutionary tendencies. Really.
8. Wi-Fi music players. Sure, you’ll be able to stream audio direct to your next-gen iPod or Zune over the airwaves, but that audio streaming works both ways, y’know. GCHQ is setting up an entire department to analyse the results.
9. Games consoles. Everyone knows that if you play console games, you will end up shooting someone in the head in the real world (or if you’re a Nintendo fan, wantonly kicking turtles along the ground). PS3, Wii and Xbox 360 are all connected for one sole reason: to feed information to the government on just how much you giggle while chainsawing someone’s testicles off in Manhunt 2.

industry_corpus2: Technology & Research


text:
Rollin J. MOREHOUSE; Maureen B. Morehouse, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Before LOKEN, BEAM, and GRUENDER, Circuit Judges. Natalie Ingraham Wyatt–Brown, argued, Minneapolis, MN (Ryan W. Wahlund, Paul Jansen Quast, on the brief), for appellant. Marion E.M. Erickson, argued, Washington, DC (Thomas J. Clark, on the brief), for appellee.
The Tax Court determined that payments received by Rollin and Maureen Morehouse under the United States Department of Agriculture's Conservation Reserve Program (CRP), 16 U.S.C. §§ 3801, 3831–35, constituted income from self-employment for purposes of 26 U.S.C. § 1401. We reverse.
Morehouse1 holds a bachelor's degree in business from the University of Minnesota. Following graduation he worked as a regional sales manager and as an associate publisher. From 1987 through 2003, Morehouse provided marketing and fundraising services for the University of Texas at Austin. In 2003, he moved his family to Minnesota and became the primary caretaker for his four sons.
In 1994, Morehouse inherited 503 acres of land in Grant County, South Dakota (Grant County Property), 320 acres in Roberts County, South Dakota (Roberts County Property), and 400 acres in Day County, South Dakota (Day County Property). All of the land was tillable cropland, with the exception of a gravel pit on the Grant County Property and 129 acres of the Roberts County Property, which Morehouse's father had placed in the CRP program. Morehouse never farmed any of the land, but instead rented portions of the properties to individuals who farmed their rented portions.
Morehouse received CRP payments of $37,872 in both 2006 and 2007. The Morehouses timely filed tax return forms for both years and identified their occupations as “self-employed.” On Schedules E of their tax returns, the Morehouses listed the CRP payments for both years as “rents received,” and thus the CRP payments were not taxed as self-employment income. On October 14, 2010, the Internal Revenue Service Commissioner (Commissioner) mailed to the Morehouses a notice of deficiency for 2006 and 2007. The notice stated the CRP payments should have been reported as income on a Schedule F, Profit or Loss From Farming, and were thus unreported self-employment income, which should have been taxed.
The Morehouses petitioned the Tax Court for review of the Commissioner's determination that the CRP payments were taxable as income from self-employment. The Tax Court ultimately sustained the Commissioner's determination. In reaching this decision, the Tax Court first concluded Morehouse was “engaged in the business of participating in the CRP ․ with the primary intent of making a profit” and that there was a sufficient nexus between this business and the CRP payments, thus categorizing the payments as net earnings from self-employment.4 26 U.S.C. § 1402(a). The Tax Court also rejected the assertion that CRP payments were rentals from real estate under 26 U.S.C. § 1402(a)(1) and should thus be excluded from Morehouse's net earnings from self-employment. The Tax Court instead concluded CRP payments were proceeds from Morehouse's own use of his land and thus did not constitute rent. Morehouse appeals.
An order of the Tax Court “is subject to the same review ․ as a similar order of a district court.” 26 U.S.C. § 7482(a)(3). The Tax Court's “conclusions of law are reviewed de novo and findings of fact are upheld unless clearly erroneous.” Estate of Korby v. Comm'r, 471 F.3d 848, 852 (8th Cir.2006). The question of whether CRP payments are “net earnings from self-employment” within the meaning of 26 U.S.C. § 1402(a) is a mixed question of law and fact that we review de novo. Milligan v. Comm'r, 38 F.3d 1094, 1097 (9th Cir.1994).
Section 1402 of the Internal Revenue Code, which imposes a tax on the “self-employment income of every individual,” was designed to provide social security benefits to self-employed persons. See Bot v. Comm'r, 353 F.3d 595, 596 (8th Cir.2003). We have previously recognized that self-employment tax provisions “are broadly construed to favor treatment of income as earnings from self-employment.” Id. at 599.
The CRP is the current version of a long line of federal soil conservation programs, and is so substantially similar to its predecessor, the Soil Bank Act, 7 U.S.C. §§ 1801–1837 (repealed 1965), that we have referred to it as the “Son of Soil Bank.” Petersen v. Chater, 72 F.3d 675, 677 (8th Cir.1995).
In Revenue Ruling 60–32, 1960–1 C.B. 23 (1960), the IRS concluded that soil bank payments made to persons who did not operate or materially participate in a farming operation were “not to be included in determining net earnings from self-employment.” Soil bank payments to farmers, however, were to be treated as self-employment income derived from their farming business. Id. Although Revenue Ruling 60–32 did not explain why the IRS differentiated between farmers and non-farmers, a subsequent revenue ruling indicated the IRS viewed soil bank payments to non-farmers as rental income. Rev. Rul. 65–149, 1965–1 C.B. 434 (1965).
Although not binding on this court, “when a Revenue Ruling reflects a longstanding and reasonable interpretation of the agency's regulations, the Ruling attracts substantial judicial deference.” David E. Watson, P.C. v. United States, 668 F.3d 1008, 1017 n.6 (8th Cir.2012) (internal quotation omitted). Given the significant overlap between the CRP and the soil bank program “and because the judgment expressed in Revenue Ruling 60–32 is not an unreasonable” one, we find Revenue Ruling 60–32 persuasive. Wuebker v. Commissioner, 205 F.3d 897, 903 (6th Cir.2000). We thus hold that CRP payments made to non-farmers constitute rentals from real estate for purposes of § 1402(a)(1) and are excluded from the self-employment tax. See Rev. Rul. 65–149 (reaching same conclusion with respect to soil bank payments).
Although not abundantly clear, the Wuebker court's determination seemed to rest on its conclusion that, because the taxpayers' maintenance obligations under their CRP contracts were intrinsically similar to activities performed in their active farming operation—“tilling, seeding, fertilizing, and weed control”—these obligations did not rise to the level of “occupancy or use” by the government. Id. The court further presumed the IRS took a similar position in Revenue Ruling 60–32 when it concluded soil bank payments to active farmers constituted self-employment income under § 1401. Id. at 905. However, the court neither recognized nor rejected the IRS's position in Revenue Ruling 60–32 that similar payments to non-farmers were not self-employment income.
In 2006, the IRS submitted for comment a proposed revenue ruling that would have dramatically expanded Wuebker's reach. See Notice 2006–108. With little analysis, the proposed revenue ruling concluded CRP payments to non-farmers were not rentals from real estate and should be treated as income from self-employment. Notice 2006–108 further stated that, if adopted, the proposed revenue ruling would render obsolete Revenue Ruling 60–32. The IRS has not formally adopted the proposed revenue ruling, perhaps because the Commissioner has come to understand Wuebker's reasoning concerning this particular issue, especially when applied to non-farmers, is problematic. Neither does the proposal represent the agency's longstanding treatment of land conservation payments made to non-farmers. See Rev. Rul. 60–32; Rev. Rul. 65–149. We thus afford it no deference. See United States v. Cleveland Indians Baseball Co., 532 U.S. 200, 220 (2001).
In arriving at our conclusion, we embrace the agency's longstanding position that land conservation payments made to non-farmers constitute rentals from real estate and are excluded from the self-employment tax. See Rev. Rul. 60–32; Rev. Rul. 65–149. While CRP contracts may require farmers to conduct a small subset of activities similar to those used in a portion of their general farming operations, Wuebker, 205 F.3d at 903, the same cannot be said for non-farmers. The only reason they even indirectly engage in or arrange for any “tilling, seeding, fertilizing, and weed control” activities on their CRP land is because the agreement with the government requires them to do so. Id.
Representatives of CCC shall have the right of access to [the] land subject to this contract and to examine any other lands or records under the participant's control for the purpose of determining land classification and erosion rates and for the purpose of determining whether there is compliance with the terms and conditions of this contract.
205 F.3d at 900 (alteration in original).
For the reasons set forth above, we reverse and remand to the Tax Court with instructions to enter judgment in favor of the Morehouses.
The court concludes that the CRP payments to Morehouse were not taxable as self-employment income because the CRP payments constituted “rentals from real estate” under 26 U.S.C. § 1402(a)(1). Ante at 8–9. I respectfully disagree. I would follow the Sixth Circuit's persuasive interpretation of “rentals from real estate” as it relates to CRP payments, see Wuebker v. Comm'r, 205 F.3d 897, 903–05 (6th Cir.2000), which accords with the Internal Revenue Service's most recent explanation of this statutory phrase, see I.R.S. Notice 2006–108, 2006–2 C.B. 1118.
Morehouse makes two arguments to support his assertion that his CRP payments were not taxable as self-employment income. First, Morehouse argues that the CRP payments were not net earnings from self-employment under § 1402(a). Second, Morehouse contends that, even if the CRP payments were net earnings from self-employment, they nonetheless were excluded therefrom as rentals from real estate under § 1402(a)(1). The court's reversal of the Tax Court's judgment rests solely on this latter ground. Ante at 7–9. Because I agree with the Commissioner that the CRP payments to Morehouse constituted net earnings from self-employment and that the CRP payments were not rentals from real estate, I would affirm the Tax Court's judgment.
The Internal Revenue Code imposes self-employment tax on the “net earnings from self-employment derived by an individual ․ during any taxable year.” 26 U.S.C. §§ 1401(a), 1402(b). The term “net earnings from self-employment” is defined as “the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed.” § 1402(a). “The ‘derived from’ requirement necessitates a nexus between the income and the trade or business actually carried on by the taxpayer .” Bot v. Comm'r, 353 F.3d 595, 599 (8th Cir.2003). To carry on a trade or business, “the taxpayer must be involved in the activity with continuity and regularity and ․ the taxpayer's primary purpose for engaging in the activity must be for income or profit.” Comm'r v. Groetzinger, 480 U.S. 23, 35 (1987). Treasury regulations further provide that a taxpayer's trade or business “must be carried on by the individual, either personally or through agents or employees.” Treas. Reg. § 1.1402(a)–2(b). Consequently, the CRP payments to Morehouse were net earnings from self-employment if they were derived from a trade or business carried on by Morehouse or his agent, keeping in mind that “[t]he self-employment tax provisions are broadly construed to favor treatment of income as earnings from self-employment.” Bot, 353 F.3d at 599.
This brings me to the issue on which the court and I disagree: whether the CRP payments to Morehouse were rentals from real estate. If the CRP payments qualify as rentals from real estate, then they are excluded from Morehouse's net earnings from self-employment. See 26 U.S.C. § 1402(a)(1). The court's principal reason for finding that the CRP payments to Morehouse were rentals from real estate is Revenue Ruling 60–32, 1960–1 C.B. 23, in which the IRS analyzed whether payments to a landowner under a predecessor of the CRP were taxable as net earnings from self-employment. In this revenue ruling and another that followed it, the IRS defined rentals from real estate to include, as relevant here, payments to a landowner who does not operate a farm personally or through agents or employees. Id.; Rev. Rul. 65–149, 1965–1 C.B. 434. However, as the court notes, the IRS effectively abandoned this position in 2006 by issuing a proposed revenue ruling in which the IRS concluded that CRP payments to a non-farmer, like Morehouse, are not rentals from real estate. See I.R.S. Notice 2006–108, 2006–2 C.B. 1118. The IRS issued this proposed revenue ruling in response to, among other things, the Sixth Circuit's opinion in Wuebker, id., which held that CRP payments to farmers did not constitute rentals from real estate, 205 F.3d at 903–04. In adopting Wuebker's rationale and applying it to both farmers and non-farmers, the IRS recognized that this notice would render Revenue Ruling 60–32 obsolete. I.R.S. Notice 2006–108, 2006–2 C.B. 1118 (“Revenue Ruling 60–32 is obsoleted.”). Consequently, we are left to reconcile the IRS's conflicting views.
The court resolves this conflict by “embrac[ing]” the IRS's interpretation from Revenue Ruling 60–32 and according no deference to Notice 2006–108. Ante at 8. Although I would grant limited deference to Notice 2006–108 as the IRS's understanding of § 1402(a)(1) in light of Wuebker, I agree with the court that our deference must be tempered by the IRS's inconsistent views over time and by the IRS's failure to adopt this notice as a formal revenue ruling. See Esden v. Bank of Boston, 229 F.3d 154, 169 n.19 (2d Cir.2000) (finding that IRS notice can be “entitled to respect” because it constitutes a “body of experience and informed judgment” (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)); see also Skidmore, 323 U.S. at 140 (noting that level of deference depends upon, among other factors, “consistency with earlier and later pronouncements”); United States v. Mead Corp., 533 U.S. 218, 228 (2001) (explaining that, under Skidmore, deference can range from “great respect at one end to near indifference at the other” (internal citation omitted)).
However, even according no deference to Notice 2006–108, I agree with its interpretation of the rentals-from-real-estate exclusion. Because the term “rentals from real estate” is not defined in the Internal Revenue Code, it must be interpreted “in accordance with its ordinary or normal meaning,” Fed. Deposit Ins. Corp. v. Meyer, 510 U.S. 471, 476 (1994), with the qualification that, as an exclusion from net earnings from self-employment, the rentals-from-real-estate exclusion must be narrowly construed, Wuebker, 205 F.3d at 903; Johnson v. Comm'r, 60 T.C. 829, 833 (1973). In Wuebker, the Sixth Circuit defined “rentals from real estate” as “[c]onsideration paid ․ for the use or occupancy of property.” Wuebker, 205 F.3d at 904 (alteration and omission in original) (quoting Black's Law Dictionary 1299 (7th ed.1999) (defining “rent”)). While the court adopts a similar definition, the court concludes that the CRP payments to Morehouse compensated him both for the government's occupancy and its use of Morehouse's property. Ante at 8. For the reasons explained by the Sixth Circuit, I respectfully disagree. See Wuebker, 205 F.3d at 904.
Beginning with the issue of the government's occupancy of Morehouse's property, a handful of governmental ingresses for monitoring does not amount to “occupancy” as that term is normally understood. See Webster's Third New International Dictionary 1561 (2002) (defining “occupy” as “to reside in as an owner or tenant”). The court, however, adopts an almost unbounded view of occupancy, even though Morehouse did not argue that the government occupied his property and even though the Wuebker court, including the dissenting judge, expressly declined to endorse such an expansive interpretation of occupancy. See Wuebker, 205 F.3d at 905 (Jones, J., dissenting) (“[T]he [government] did not possess or occupy the [taxpayers'] property in the traditional sense that gives rise to a tenant-landlord relationship.”).
Turning to whether the government “used” Morehouse's property, the court equates the tasks required of Morehouse under the CRP contracts and the government's compliance checks of his property with the use of Morehouse's property by the government. Ante at 8–9. Although I agree with the Sixth Circuit that “[w]hether the CRP payments constitute consideration for the ‘use’ of [a taxpayer's] land is a close[ ] question,” I also agree that “such an argument impermissibly stretches the plain meaning of the term ‘use,’ especially in light of the narrow construction required of the rentals-from-real-estate exclusion.” Wuebker, 205 F.3d at 904; see Webster's Third New International Dictionary 2523–24 (2002) (defining “use” as “to put into action or service”). Under the CRP, Morehouse, not the government, implemented the required work on his property.10 In addition, Morehouse enjoyed uninterrupted and unfettered access to his property. Under these circumstances, it cannot be said that Morehouse's checklist of tasks along with the government's sporadic entries onto his property somehow translated into “use” of Morehouse's property by the government. As the Sixth Circuit recognized, “[t]he essence of the [CRP] is to prevent participants from farming the property and to require them to perform various activities in connection with the land, both at the start of the program and continuously throughout the life of the contract, with the government's access limited to compliance inspections.” Wuebker, 205 F.3d at 904. Consequently, the CRP merely allowed the government to replace the income that Morehouse could have received from using his property for farming with income from Morehouse using his property to achieve a public benefit.
1. The Morehouses filed joint tax returns for 2006 and 2007 and were thus both liable for their alleged deficiencies in those years. However, only Rollin Morehouse's conduct is at issue and any references to “Morehouse” refer solely to him.
2. The CRP was established pursuant to the Food Security Act of 1985. See Food Security Act of 1985, Pub.L. No. 99–198, §§ 1201–1236, 99 Stat. 1354, 1504–1514 (codified as amended at 16 U.S.C. §§ 3831–3835). The primary purpose of the CRP is to reduce soil erosion and improve soil conditions on highly erodible cropland. See 16 U.S.C. § 3801(a).
3. The dissenting opinion seems to indicate that Morehouse's compliance with the CRP contracts amounted to a full-scale farming operation, complete with hired hand. The record, however, indicates that Morehouse hired Wallace Redlin, who had previously cash rented portions of the CRP Properties, to perform the tilling, seeding, and mowing services required by the government in 1998 and 2000, and that the government paid for a significant portion of the materials used in these activities. However, there is no evidence that Redlin performed any activity on the land in either 2006 or 2007—the only two tax years at issue. Rather, Morehouse's activities in 2006 and 2007 with respect to CRP contracts were limited solely to driving around the CRP properties a few times each year to ensure they complied with the contracts.
4. The dissent seemingly argues that we should conclude that Morehouse was in the trade or business of farming because in order to qualify for CRP payments he had to certify that he was an eligible person actively engaged in farming operations on eligible land. This argument, however, runs directly contrary to the Tax Court's longstanding position that a determination by the USDA that an individual was actively engaged in farming “is not a determination for Federal income tax purposes that [Morehouse was] actively engaged in a trade or business.” Hasbrouck v. Comm'r, T.C.M.1998–249, 1998 WL 373337, at *12, aff'd without published opinion, 189 F.3d 473 (9th Cir.1999). Here, the Tax Court summarily (and quite properly) rejected the Commissioner's novel argument that Morehouse was actually engaged in the trade or business of conducting an environmentally friendly farming operation. The record indicates that Morehouse never personally farmed the CRP Properties and that he tilled and fertilized the land so that he could establish grass covering of which he could make no economic use. We suspect, respectfully, that the Commissioner's characterization of Morehouse's activities as even remotely resembling a “farming operation” would be met with a fair modicum of skepticism by anyone who has carried on (or closely observed) such an enterprise.
5. The Wuebker court defined “rent” as “ ‘[c]onsideration paid ․ for the use or occupancy of property.’ “ 205 F.3d at 904 (alterations in original) (quoting Black's Law Dictionary 1299 (7th ed.1999).
6. The dissent correctly identifies that the CRP contracts obligated Morehouse to develop and maintain certain grass coverings on the CRP Properties and to comply with certain weed control standards. The dissent fails, however, to note that at trial, counsel for the IRS represented that if Morehouse did not fulfill these requirements, the USDA could arrange for any needed work to be completed “on his behalf” and could charge Morehouse a per acre fee for the work. Although the record is somewhat murky regarding what authority the USDA actually had to enter and use the CRP Properties, this representation nonetheless suggests that, rather than merely compensating Morehouse for his own use of the properties, the CRP contracts actually entitled the USDA to make certain uses of the properties, whether through Morehouse's actions or its own.
7. The Commissioner singularly focuses on the benefits Morehouse received from the CRP contracts while ignoring the broad public purposes served by the CRP and its predecessor conservation programs. The CRP is a mechanism by which Congress prevents harmful soil erosion, improves air and water quality, provides habitat for animal and plant populations of significant ecological value, and protects “the agricultural production capability for future generations.” 16 U.S.C. § 3831. Congress has charged the Secretary of Agriculture to carry out these public purposes via CRP contracts that compensate private landowners for devoting their land to these purposes. Id. The Secretary is also required to jointly “share the cost of carrying out the conservation measures and practices” on the land. Id. § 3833(a)(1). Congress has charged the Secretary with ensuring that vast portions of highly erodible cropland are removed from production and transformed into conservation reserves. That private landowners participate in this process does not change the fact that the government is using their land for its own purposes.
8. We note in passing that Morehouse's CRP contracts bear a striking resemblance to land conservation easements. A “land conservation easement” is “[a]n easement arising from an agreement between a land-owner and a land trust to provide for the protection of the land in its natural state while perhaps also allowing the property to be used for agricultural or low-impact recreational activities.” Black's Law Dictionary 623 (10th ed.2014). Here, it appears the CRP contracts may have functioned in practice as ten-year long “land conversation easements” with the government functioning as the trustee in enforcement of the contract obligations.
9. This conclusion is fully consistent with the IRS's recent views on this issue. See I.R.S. Notice 2006–108, 2006–2 C.B. 1118 (“Although more extensive activities are required [of the landowner or his agent] at the beginning of the [CRP] contract term than later, the obligation to perform activities extends throughout the ten-year period, giving participation in [the] CRP the continuity and regularity necessary to be considered a trade or business.”).
10. As evidence that the government “used” Morehouse's property, the court points to the IRS's assertion from trial that the government could arrange for Morehouse's CRP requirements to be completed on his behalf. Ante at 9 n.6. The court correctly acknowledges that the record is “somewhat murky” regarding whether the government actually possessed this authority. The court has identified no provision in Morehouse's CRP contracts that granted this unilateral right to the government. Moreover, when Morehouse violated one of his CRP contracts by using part of his property as a gravel quarry, the government simply removed the property from the CRP and required Morehouse to refund the relevant CRP and cost-sharing payments, plus interest and liquidated damages.
11. While I respectfully disagree with the court's reading of the rentals-from-real-estate exclusion, its rationale may come with a short shelf life due to an intervening amendment to the Internal Revenue Code. After Morehouse received the CRP payments at issue, Congress amended § 1402(a)(1) to specify that CRP payments to an individual who receives old-age and survivors insurance benefits or disability insurance benefits are rentals from real estate. See Food, Conservation, and Energy Act of 2008 (“FCEA”), Pub.L. No. 110–246, § 15301(a), 122 Stat. 1651, 2263 (2008). Although the court refers to amended § 1402(a)(1) in its discussion of the statutory background, ante at 5, this amendment is not applicable here. The amendment governs CRP payments made after December 31, 2007, FCEA § 15301(c), 122 Stat. at 2263, and neither party disputes the Tax Court's finding of fact that the government made the CRP payments at issue before that date. Consequently, whether CRP payments that the government made after December 31, 2007 or currently makes to a non-farmer qualify as rentals from real estate under amended § 1402(a)(1) is a question that the court's decision does not resolve.


text: If you are a crossword passionate than we would suggest to play Crosswords with Friends.Young man from Edinburgh is part of Crosswords with Friends November 8 2018 Answers. The best thing about Crosswords with Friends is that it developes each day unique and difficult clues to test your overall knowledge. Our role is to solve all of the clues and share them online to help you with the solutions.

industry_corpus2: Gaming


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Author – Alex Smith, Developer.
In late 2016 I left my job as a TV professional to focus on turning my hobby, coding, into my career. In March 2017 I succeeded in making this dream a reality, by landing myself an amazing job at a fantastic well-known tech company in London.
Nothing had prepared me for the learning curve that was to follow. It seems it’s one thing to learn how to code, but quite another to be a software engineer.
I wish to use this blog to document the things that I learn along the way, and hopefully help or inspire others walking down a similar path. If you’d like to get in touch, I’d love to hear from you!
Disclaimer: Opinions are my own and are not representative of any organisations I am employed by / affiliated with.


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What is In-Store Sales Promoter???
In-Store sales promoters attracts new customers and help the company to reach the revenue targets. The main aim of Sales Promoter is to make product presentations, answering to questions, approaching potential customers, and understanding customer’s needs and problems. People who want to be a Sales Promoter should demonstrate excellent communication and listening skills, observation spirit, selling abilities. It’s not mandatory for the person to have Higher Education diploma for this post. Sales promoters are charged with carrying out the tactical aspects of a marketing strategy in order to achieve key performance indicators or goals.
Basically sales promoter is a brand sales representative at a retail store. A In-Store sales promoters is employed by a product manufacturer or brand and deployed on the shop floor to maximize the sales of that brand. Sales promoters must maximize the company’s profit and expand the scope of the business. A sales promoter is also responsible for setting sales goals and then working towards meeting them in the long run.
Sales Product consistently seeks new product knowledge to act as an expert for the customer. They provide honest and confident feedback to customers regarding merchandise style and fit.
Product: Not only should a good promoter have extensive knowledge of the product, but they should also be familiar with the entire product line and the category of products that it falls in. They should also possess knowledge of competitor’s products.
Placement: Good promoters will know where to best place their table for in-store promotions. Ideally, it will be located near the product and in high shopper density areas where your promo will be easily seen. The idea is to have your table “disrupt” the shopper on their shopping trip. Good promoters will also know the rules for the positioning of specific goods so that they are always in compliance with the retailer or venue they are operating out of.
Price: Price knowledge is important, as customers will often ask about the amount of discount offered, the regular price of the product, and the promotional price. Price is a large factor in a customer’s purchase decision, so if you can prove that the discount you’re offering is a good deal or that your product is priced cheaper than your competitor’s, you have a better chance of convincing the customer to buy your product.
Promotion: Most importantly, good promoters should be aware of all aspects of the promotion, from the advantages it provides to the customer to the marketing materials and point-of-purchase displays that have been planned for the promotion.

industry_corpus2: Others


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So soft and lovely this gorgeous marfil colored sheared beaver coat is accented with crystal fox to make a dramatic coat is accented. It features a cream silk blend lining, two inseam pockets and one inside security pocket. There are three hook and loop closures. You will look absolutely stunning in this gorgeous coat. It measures 26" long. Made in Canada. Imported. Sizes 2-26. Model W5990M.
Hi, the lovely sheared beaver coat arrived today. It is very nice and it fits me very well. Thanks very much for working with David to get the size right for me. You help is greatly appreciated. Thanks again for the lovely product.


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Pragmatic Marketing Product Launch Plan - A commonplace question we listen is does aha! Work with pragmatic advertising? The answer is yes it does and there are numerous aha! Customers which might be following the pragmatic advertising framework of their utilization of aha! The good suit among the framework and the software starts with philosophical alignment. Each businesses share the subsequent commonplace floor in their core ideals:.
Pragmatic advertising defines necessities as marketplace problems to be solved. Requirements include use eventualities written as testimonies to offer extra context. Every requirement and corresponding use scenario(s) are linked to personas and want to be prioritized. Aha! Has every of those protected within the following methods:.
The resulting plans facilitate purchase-in and transparency with key stakeholders and help the cross-practical product group with handling product release sports. Maximum sports targeted on packages, readiness, and aid are normally owned by way of marketing and sales assist teams.? .
You may choose to provide your customers - each inner and outside - with an idea portal for filing their marketplace troubles/requirements to the product group for attention. Aha! Idea portals let you acquire, curate, and ultimately sell ideas into capabilities or initiatives to make sure that key remarks and requests are seamlessly integrated into your product making plans and development methods.
Pragmatic advertising is a properly-hooked up product control and advertising and marketing framework with its origins dating again to 1993. Their training and exercise aids offer a blue print to manual product groups in taking an "out of doors in" approach to delivering market and trouble centered solutions. It has been broadly adopted via product managers the world over and the patron success group at aha! Is well represented with former pragmatic advertising certified practitioners.?. Communicate product roadmaps and standing reports with stakeholders via notebooks for transparency into the vision, strategy, releases, necessities and launch plans for your merchandise. Any of the roadmaps, reviews, and views used for adding and handling inputs may be added to a notebook and posted as both an internet url or a pdf. Notebooks are also part of the reviews module and are accessed through the reviews [notebooks] -> review page. ?.


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Defines a monitor MBean designed to observe the values of a string attribute.
if the attribute value matches the string to compare value, a match notification is sent. The notify match flag must be set to true.
Subsequent matchings of the string to compare values do not cause further notifications unless the attribute value differs from the string to compare value.
if the attribute value differs from the string to compare value, a differ notification is sent. The notify differ flag must be set to true.
Subsequent differences from the string to compare value do not cause further notifications unless the attribute value matches the string to compare value.
Returns a NotificationInfo object containing the name of the Java class of the notification and the notification types sent by the string monitor.
Gets the differing notification's on/off switch value common to all observed MBeans.
Gets the matching notification's on/off switch value common to all observed MBeans.
Gets the string to compare with the observed attribute common to all observed MBeans.
Sets the differing notification's on/off switch value common to all observed MBeans.
Sets the matching notification's on/off switch value common to all observed MBeans.
Sets the string to compare with the observed attribute common to all observed MBeans.
object - the name of the MBean whose derived gauge is required.
IllegalArgumentException - The specified string to compare is null.
true if the string monitor notifies when matching the string to compare, false otherwise.
value - The matching notification's on/off switch value.
true if the string monitor notifies when differing from the string to compare, false otherwise.
value - The differing notification's on/off switch value.

industry_corpus2: Programming


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You are able to have confidence in Home Builder Guys to present the most suitable professional services when it comes to Builders in Patricksburg, IN. Our workforce of experienced contractors will provide the services that you require with the most sophisticated technology in the market. We work with professional quality supplies and budget friendly solutions to guarantee that you will get the right solutions for the best value. Call us today by dialing 800-359-7760 and we'll be ready to investigate your plan of action, respond to your questions, and arrange a consultation to get started with scheduling your task.
You have got a financial budget to stick to, and you would like to cut costs. You will still need to get excellent quality services with Builders in Patricksburg, IN, so you can have faith in our team to help you save money while still supplying the very best quality services. We are going to be sure our money saving goals never mean a decreased level of excellence. Any time you hire our company, you will receive the advantage of our own valuable experience and superior quality products to guarantee that the project will last even while saving your time and cash. We can do this by supplying you with the top prices in the market and preventing pricey complications. Save time and cash through getting in touch with Home Builder Guys today. You can connect with our team at 800-359-7760 to begin.
When it comes to Builders in Patricksburg, IN, you'll need to be knowledgeable to make the best decisions. We will never inspire you to come up with unwise choices, as we understand what we are working at, and we make sure you understand what to be expecting from the venture. We take the unexpected situations out of the scenario by providing reliable and complete information. Begin by calling 800-359-7760 to go over your task. We're going to address all of your questions and arrange the first meeting. We will work together with you through the entire process, and our company can appear promptly and prepared.
You have plenty of reasons to turn to Home Builder Guys for your requirements when it comes to Builders in Patricksburg, IN. Our materials are of the highest quality, our cash saving solutions are helpful and efficient, and our customer service ratings are unsurpassed. Our company has the expertise that you need to meet all of your goals and objectives. When you need Builders in Patricksburg, contact Home Builder Guys by dialing 800-359-7760, and we will be more than pleased to help.

industry_corpus2: Real Estate & Construction


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Syrian government forces have been accused of killing civilians to remove the rebels by going house to house. According to the League of Nations, President Bashar al-Assad’s army killed at least 82 people at 4 areas of east Aleppo. The dead included 11 women and 13 children.
A leader of a rebel group said to the news agency that rebels and ordinary people has signed an agreement with the Syria government to leave east of Aleppo within a few hours, in mediation with Russia and Turkey.
A video on Twitter showed that a burning woman screams, body of a young man rub with blood lying near her.
A report said since the start of the civil war in Syria in March 2011, three and a half million people have lost their lives. Ninety thousand of them are civilians.

industry_corpus2: Politics & Administration


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Small Portable Air Conditioner Guys is available for all your requirements regarding Small Portable Air Conditioners in South Bend, TX. We have a team of experienced experts and the most resourceful technologies in the industry to present precisely what you're looking for. We make sure that you receive the most excellent services, the ultimate selling price, and the highest quality supplies. Call by dialing 888-739-5110 to get started.
Spending less is an important part of any task. Though, lowering costs should not signify that you compromise superior quality on Small Portable Air Conditioners in South Bend, TX. You can expect the highest quality while saving you money. Any time you choose us, you will get the advantage of our practical knowledge and top quality supplies to make sure that any project will last while saving time and resources. This will be feasible since we know the way to save you time and resources on products and labor. Connect with Small Portable Air Conditioner Guys when you want the most effective products and services at a minimal price. You'll be able to contact our team at 888-739-5110 to start.
With respect to Small Portable Air Conditioners in South Bend, TX, you need to be knowledgeable to come up with the very best judgments. We will ensure that you know what should be expected. You won't encounter any sort of unexpected situations whenever you deal with Small Portable Air Conditioner Guys. Begin by discussing your job with our customer service representatives once you contact 888-739-5110. In this phone call, you'll get your questions addressed, and we will establish a time to begin services. Our crew is going to show up at the arranged time with the required resources, and can work closely with you throughout the job.
You will have a lot of great reasons to rely on Small Portable Air Conditioner Guys for your needs when it comes to Small Portable Air Conditioners in South Bend, TX. Our company has the best customer care scores, the best resources, and the most useful and powerful cash saving practices. Our company has the experience you need to satisfy all of your ambitions. Call 888-739-5110 when you want Small Portable Air Conditioners in South Bend, and we will work with you to properly complete your task.


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It is officially my favorite time of the year, Summer! My birthday is this Saturday, July 12th, and I will be celebrating in NYC. A post will shortly follow talking about all my NYC adventures. I LOVE New York, there is always something interesting happening. Speaking of, my life has been so busy from moving to a new apartment to starting a new job. I am overly thrilled I have a pool and a private patio.
I love exotic prints in the summertime. Since my cover-up is no longer available, I chose some similar options in gorgeous styles. My necklace was designed and created by Laken from Natural Glo designs. Her semi-precious jewelry always completes my exotic-boho looks. You can purchase one of her pieces here or request a custom design (message her page through FB).
Newport is one of my favorite locations in the summertime in Rhode Island.


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For dog owners, going on holiday normally involves finding somewhere for the dog to stay while you're away. Unfortunately, this can be quite stressful for the dog, since they don't understand what's going on and where their owner is.
With a particularly anxious dog, you can't stop their worries completely, but you can do a few things to make them a bit calmer. Packing familiar items, and finding a calm, friendly boarder are good ways to make a dog feel more at home, but one of the most powerful things you can do is to keep your own behaviour in check.
Follow these tips when you're preparing for your holiday, and your dog will have a better experience while you're away.
To help your dog feel calm, you need to be in the right mindset yourself. It can be helpful to visit the boarding kennels in advance so you can see that there's nothing to worry about. Talk to the people operating the kennels as early as possible to arrange this.
Remember, too, that your dog will be in good hands and that you'll only be away for a short time.
Dogs are extremely perceptive, and unusual activities can make them worry. This is particularly the case if you've been away before and they associate the packing of suitcases with your disappearance.
If you can, pack your things out of the dog's sight, perhaps in the bedroom with the door closed. Try and keep anything hidden that might make them anxious.
Try to avoid any unusual activities in the lead-up to your holiday, and stick to your routine as closely as possible. If your time off work has started, this could mean getting up at the same time to keep your dog happy.
One of the worst parts can be actually dropping the dog off at the kennels. Make sure you stay calm and don't give your dog anything to worry about.
Make the journey as nice as possible for the dog, with plenty of treats if that helps keep them calm. Leave enough time that you don't have to rush out of the house.
When you arrive, drop off the dog and leave quickly without hanging around, as prolonging your departure often increases anxiety. If there's anything you need to discuss with the kennels, contact them in advance so you don't have to spend time in conversation when you take the dog.


text: 1 + 1 = 3. Yes, it is the time to count like this. This mathematical “mistake” is the story of two people and their emotional journey. We also realize the significance of these upcoming important days in your lives. We are pledged to make the remarkable documents of the best possible outcome from your conceiving period. While capturing those glorified moments for you, CHOCOLIGHT AMBER feels privileged and honored with the entrusted task assigned to us.


text:
Can I edit the order details of a received Stock Order? – How can we help?
Can I edit the order details of a received Stock Order?
No - the order details of a received Stock Order cannot be modified.


text:
Polish melodic death metal outfit VANE spawned in Krakow in 2016, unleashing a whirlwind of metal unto the masses. Their upcoming debut album “Black Vengeance,” is a follow up to the last year’s promo release “The Prologue.” “Black Vengeance” is a concept release inspired by, in the band’s own words, the Golden Era of Piracy. Don’t confuse it with the band’s genre though — this album is a pretty much straightforward melodeath.
“Born Again” kickstarts the album with an impressive display of melodeath intertwined with progressive riffs and a blistering solo right at the end to top it all off. The first track certainly sets a high bar right off the bat. The song leads straight into “Edge of the Cutlass” which is a fast heavy-hitter borrowing from their compatriots Decapitated on the heavy side.
“I Am Your Pain” enters the fray with the heavy riffs and drums, crushing and impending, VANE know how to knock some teeth out. The machine-gun like drums echo out past the meaty riff work and demonic vocals. The intense heaviness of “I Am Your Pain” is pure unadulterated brutality, showing off the melodeath element to the group in all its glory. Halfway through “Black Vengeance” we come across “Death’s Season”, an amalgamation of previously mentioned themes and musicality, played to an expert degree. From ecclesiastical harmonisations, to pummelling drums, this one stands out as a fantastic track.
Through and through VANE prove to the world that they have such a solid grip on their sound, seamlessly melding heavy, prog, and melodeath into one being, with each element taken and masterfully worked into the final sound. “Mutiny”, while not wholly original in its musicality, being much of the same, isn’t necessarily a bad thing. Not every track has to be top-tier, and that’s just what this one happens to be, a solid track with nothing bad with it, other than the crime of being somewhat uninspired.
VANE have proved in every song that they are master craftsmen of their art, from bellowing crescendos, to creating a sense of impending terror, each track brings something new and wonderful. To conclude, “Black Vengeance” is an incredible showstopper, and a must have for VANE fans, and those looking to bleed genres together.
“Black Vengeance” is out on November 30th; pre-order here.

industry_corpus2: Film & Entertainment


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Weather observations by NASA's Curiosity rover support the surprising overnight presence of salt water films in the uppermost soil layers of the mobile spacecraft's Gale Crater landing site within the equatorial belt of the red planet.
The perchlorate salts detected by Curiosity after its Aug. 6, 2012 landing were discovered in the top soil of the planet's northern latitudes as well by NASA's Phoenix mission after a 2008 landing.The dual detection suggests a widespread presence of perchlorates on the planet, a factor to be considered for those planning future Martian surface hardware.
The Curiosity rover, also known as the Mars Science Laboratory, roams Gale Crafter on Mars in this NASA illustration.
The Gale Crater water and temperature observations by Curiosity and described by 25 researchers in the study Transient liquid water and water activity at Gale crater on Mars, published April 13 in the journal Nature Geoscience, are likely too low to support terrestrial organisms. But conditions could be more favorable at higher latitudes where the water vapor content of the atmosphere is greater.
The findings suggest the brine solutions are more abundant than previously assumed and may have implications for the planetary protection strategies followed by the sponsors of future Mars landers as well as the design and operations of spacecraft that must contend with destructive chlorine bearing brines, according to the researchers.
"Conditions near the surface of present-day Mars are hardly favorable for microbial life as we know it," notes the Nature report's lead author, Javier Martin-Torres of the Spanish Research Council and Sweden's Lulea University of Technology. "But the possibility for liquid brines on Mars has wider implications for habitability and geological water-related processes,” he adds in a summary of the findings posted by NASA's Jet Propulsion Laboratory.
Spain's contribution to Curiosity, the Rover Environmental Monitoring Station, is attached to the lander's camera mast and provides constant measurements of air pressure, relative humidity, air and ground temperature, wind speeds and ultraviolet radiation levels.
Data trends measured over a full Martian year by REMS support conditions favorable at the equator for the formation of brines in the upper five centimeters of soil during darkness, according to the research. The salty fluid evaporates at sunrise.
Previous research and observations suggested such comings and goings of brines only at colder higher northern and southern latitudes.
The salty water films form as Martian air just above the ground interacts with pore like openings in the soil. As the humidity rises, salts in the soil absorb enough water molecules to dissolve in liquid, a physical process called deliquescence. Perchlorates are especially suited to the process, according to the scientists.
Curiosity is the first of the Martian robot explorers to measure relative humidity in the atmosphere close to the surface as well as ground temperatures throughout the day and night and the planet's changing seasons. The humidity levels at Gale crater range from five percent on summer afternoons to 100 percent during autumn and winter nights.
The salts lower the freezing point of water to contend with the cold temperatures on Mars.

industry_corpus2: Aerospace


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New etched pewter plate of the Charles W. Morgan Whaleship, the only wooden whaleship surviving the 19th century fleet of American whalers. The plate is 10" in diameter.
Comes in an attractive red box and includes a writeup of the history of the whaleship.
Would make a wonderful Christmas gift.


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Val-de-Marne is a French d�partement, named after the Marne River.
Val-de-Marne was largely part of the Seine d�partement until 1968.
Val-de-Marne lies to the south-east of Paris, and is, together with Seine-Saint-Denis and Hauts-de-Seine, one of three small d�partements in the Ile-de-France region that form a ring around Paris, known as the petite couronne.

industry_corpus2: Travel & Geography


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A quartet of Midlands Area Titles are up for grabs this summer as PJ Promotions deliver a much-anticipated night of championship boxing at Wolverhampton Civic Hall on Saturday, 6th June.
‘You Asked For It’ features four Area Title fights but it’s not just belts at stake; local pride and bragging rights are also on the line too.
The highly-anticipated Black Country Derby between Rowley Regis’ Jason Welborn and Dudley’s Ryan ‘Tank’ Aston tops the bill.
Two-time British title challenger, Welborn, is the current Midlands Area Light Middleweight King and a fight with Aston has long been on the wish list of every Midlands fight fan. It promises to be explosive.
Redditch’s Andrew Robinson goes head to head with Ilkeston’s Prince Davis for the vacant Midlands Area Super Middleweight Title. D’Animal earned all the plaudits despite his recent defeat at the fists of WBO ranked Frank Buglioni. Robinson will be looking to bounce back with a belt against the former Midlands Area Middleweight Champion.
Bloxwich’s Luke Paddock makes a maiden defence of his Midlands Area Light Welterweight Crown against Birmingham’s Chris Truman. ‘Cool Hand’ is undefeated in 11 professional contests whilst ‘The Trumanator’ will be hoping it’s second time lucky after previously being outpointed for the strap by current Commonwealth Champion, Dave Ryan.
The final Midlands Title match-up sees Wolverhampton’s Des Bowater step in with Lincoln’s Bobby Jenkinson for the vacant featherweight strap. ‘D-Bow’ goes into the contest on the back of winning a British Bronze Masters Title whilst Jenkinson will be full of confidence after outpointing the previously unbeaten Charlie Payton.
‘You Asked For It’ also features Black Country ticket sellers Tyler Denny and Les Byfield, Welshpool’s Warren Sinden and Birmingham cruiserweight Ollie Lambert, who is set to make his professional debut.
Further details are available from Promoter, Paul ‘PJ’ Rowson on 07976 283 157.

industry_corpus2: Sports


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All EPhost email accounts include anti-spam email. Email is scanned by an internal layer of anti-spam software called 'SPAM-Assassin'. Emails are scanned using an intelligent email filtering system with a diverse range of tests to identify spam.
Understanding and FILTERING SPAM using cPanel - This article applies to Linux email hosting ONLY.
SPAM-Assassin must be turned on for your account and that is done in your cPanel in the email section under the Spam-Assassin section. There the 'spam score' can be set to remove email, white list emails or blacklist email domains.
Please note that Spam-Assassin is constantly learning what spam is and what is not spam on the server. EPhost has put in to place RBL's (Remote Blacklists) to verify legitimate spam. These lists are managed by a large community of systems and email administrators and are one of the best and most effective tools for fighting spam.
Conversely, you can further 'tighten' the spam restrictions to your preference.
You can completely disable the anti-spam options.
Messages between users of the same domain are generally NOT filtered. However, if you are not sending mail through our mail servers then it is recommended you whitelist internal users. Our Anti-Virus Protection is still in effect and we also have some Banned File Extensions (KB on Banned Extensions). We do not allow EXE's or password protected (EZIP) files to be sent by email. Senders will be notified with a way to send such files by email safely. Finally, Messages in your Junk Email folder will be auto-cleaned when they reach 10MB. The oldest messages will be removed until the folder is at or under 2MB. Depending on the size of the messages being sent this is about 300-500+ message.
Press the Green Button "Control Panel"
NOTE 1: To filter all mail that SpamAssassin has marked as spam, just choose “Spam Status” and “begins with”, then enter “Yes” in the box.
NOTE 2: To filter all mail that SpamAssassin has marked with a spam score of 5.0 or greater, choose Spam Bar and contains, then enter “+++++” in the box (Note: If you wanted to match a spam score of 4, you would use ++++`. A spam score of 3 would be +++, etc).
In the box under type in the content you want to match on i.e. "domain_spam_name.com"
SPAM-Assassin can set up a whitelist or blacklist for the entire domains email. Whitelisting an email address or domain will allow those addresses to bypass our anti-spam filters. You will need to perform these steps from your online web mail account. Login to your account, then visit your cPanel by clicking on the Green Button marked "Control Panel". From there you can go to the 'Email' Section, look for "SpamAssassin". Make sure it is 'enabled', if not, click on the button to enable it. At the bottom of the page will be a blue button that states "Configure Apache SpamAssassin". Clicking on that button will allow you to add emails to either the blacklist for those you don't want to see email from or whitelist to make sure you do receive the emails from your contact.


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Do you have a Family Project?
When was the last occasion you and your family spent time together?
Don’t tell me that you watched a movie at the PVR Cinemas and shared popcorns, only last week.
Or you had a gala dinner at the Barbeque Nation, a month ago on a Friday night.
Hold on. I am asking whether you did something together like a project. A family project I mean.
The project could be trivial and simple but with a cause. The idea is to be together and enjoy – and cherish the moments that you will remember later.
Given the machine life in the cities we live, we as a family seldom spend time together. We don’t think about or aspire to do something meaningful, exiting, creative and demonstrative for a cause. Life we live does not have a family fizz.
Today each member of the family is busy with something – everybody is stressed out and lives a siloed life.
We don’t have that family bond anymore that was perhaps there a generation before. Is this one of the reasons why we see growing frustration, leading to depression and disorders like schizophrenia?
Few of my friends have recognized the need of a “family project”.
I know a friend who takes his family to the mountains around Karjat. They spend two weeks in the tribal villages twice a year. His wife is a gynecologist, son is studying agriculture engineering and daughter is into development work at the TISS. Over the past five years, the family has supported a school, provided medical advice, improved farming practices and helped in building a market for the honey and handicrafts. When I visit their place and the topic comes about Karjat, everyone gets excited to talk and tell me their experience, the challenges they faced and how they resolved them collectively. And when there is a slide show in the drawing room, showing me the “project”, on every slide there is fight who would tell the “story” first. I see there a resonance of emotions with all the enthusiasm.
But as I said before, the “family project” can be even short and sweet.
I remember when our children were young, we decided to spend an afternoon at a hobby pottery shop at the Atria Mall in Worli. We four (my wife Kiran, daughter Devika and son Pranav) walked into the pottery shop in the mall in the afternoon and decided to make a house with clay.
We were given clay, the “tools” and some glazing materials with bright colors. It took for us neat 3 hours to visualize and make a toy house with a roof that could be lifted to store the “secrets”. We discussed, shared the tasks, added value to each other’s work. Finally, the clay house was taken to the oven to bake. And when done, we were so thrilled to see that we could create something together – a lovely toy house (actually a storage box) with bright colors!
We have preserved this work even today as a mark of us working together reminding us of all the joy and happiness. I think I understood my wife, son and daughter that afternoon much better.
I spoke about the house that we “built”, and this reminds me of the wonderful visit me and my colleagues recently made to the Eco House of Dr Anjali Parasnis.
Dr Anjali is Associate Director at TERI Western Zone office in New Mumbai.
Few years ago, Anjali, her two sons and parents took up a “Family project” of building a Eco House near Khalapur, at the foothills of the mountains of Khandala near Mumbai. The family worked with all the passion, creativity and all the perseverance on this project. We were simply amazed to witness sustainability put into practice.
The Eco House is a framed structure and for portion of the walls, it makes use of abandoned PET and beer bottles. The Jambha stone (laterite) is otherwise used that is porous. The foyer has lovely tile work made out of broken tiles what would have been otherwise thrown as waste. The kitchen has two sinks and a dual plumbing system is used that takes the sullage through a root zone treatment and then to a recharge pit to replenish the groundwater aquifer. Rainwater is tapped and channeled through to percolation area to charge the aquifer. Broken chassis of the vehicles are used for the lintels after cutting. Natural ducts through hollow walls are provided with options of forced circulation for cooling, cutting down the air conditioning requirements. I was impressed with the garden and the “healthy” vegetables that were grown. Watering in the garden was done with drip irrigation.
But obtaining a loan for such an unconventional house was not easy. Anjali faced major difficulties. The Bank wanted not an Eco House, but a house built with concrete and the “usual” stuff.
Anjali told us that the house was built such that it would produce least amount of the waste, in the event the house was to be demolished and rebuilt! I was amazed that so much thought was given considering the life cycle.
Everybody in the family spoke about the house and had something interesting to tell. I was impressed to experience this “family project”. We had a good fortune to meet the construction contractor and two young architects from Khalapur. I could see that building Anjali’s house had transformed them – they not only could visualize the importance of sustainability but learnt how to implement the elements into a form with functionality by making a wise choice of materials. I was happy to know that Anjali and her architect friends are now documenting the project’s story.
Anjali’s parents live in this Eco House. Indeed, they were practicing science with traditions, using less resources and making least waste possible with all the humility and simplicity that nature wants one to be. The silence around told us that this was sustainable living. I felt envious. Anjali’s mother read out a few poems in Marathi that expressed her love towards nature and her deep understanding of sustainability.
When I returned home, I took out the toy clay house from the chest of drawers. This was the toy house that we made as an afternoon family project years ago.
“Wish we build a real house together one day” I sighed. I was inspired by Anjali’s family project of the Eco House.
I decided to call for a Skype session for this Family project.
As usual, I thought I will advise – because I knew that was the only thing I could possibly do!
This article was so wonderful and inspiring. It has been appreciated across my network. Thanks Dr Modak.


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Posted January 26, 2014 by William Martin & filed under Episode guides.
Code-breaking thriller The Bletchley Circle returns returns to ITV with a second series, based on the lives of four extraordinary and brilliant women who worked at top-secret HQ Bletchley Park during World War II.
Set a year on from the first series in 1953, Hattie Morahan joins Anna Maxwell Martin, Rachael Stirling, Sophie Rundle and Julie Graham for two new self-contained stories, each played out across two 60-minute episodes written by series creator Guy Burt.
Former Bletchley Park girl Alice Merren (Hattie Morahan) is in prison awaiting trial for murder. Jean (Julie Graham) believes her to be innocent and begins to reunite the circle to help establish the innocence of one of their own.
Susan (Anna Maxwell Martin) is reluctant to get involved after her near death experience with Crowley (series 1) and the danger it posed to her family. Lucy (Sophie Rundle) now has a clerical job at Scotland Yard. She is getting on well and keeping her head down and Millie (Rachel Stirling) is working as a German translator.
Alice is on trial for killing John Richards (Paul McGann) a former Bletchley Park colleague. Jean knows that him and Alice were once lovers and having visited Alice in Holloway she deducts that she is covering for someone else, but why?
The girls start piecing the mystery together from the clues in Richard’s house and it becomes evident there was another woman involved in this somehow. Through further investigation all clues lead to Lizzie Lancaster (Faye Marsay) a young woman who appears to have had some sort of relationship with Richards prior to his death.
The girls find a way in to Lizzie’s flat and route around for clues. They discover a classified military file and some press cuttings relating to an incident in which military personnel were injured in a chemical spill on Salisbury Plain. They then track down Lizzie, only to find someone else has been doing the same thing and they arrive just in time to push Lizzie out of the way of a car heading straight towards her. Who is trying to kill her? Before they can confront Lizzie she disappears.
They continue to investigate but Lizzie has worked out that the girls have been tracking her. She is scared for her life and dramatically confronts them. She believes they are working with Alice, that they killed Richards and are now trying to kill her. All the pieces begin to fall in to place for Susan, who works it out – who would Alice be willing to face the death penalty for?
Alice (Hattie Morahan) has now been convicted and is facing the gallows. It becomes a race against time to prove her innocence and to save her life.The girls need evidence and they quickly start the search with the documents found at Lizzie’s (Faye Marsay) flat. With a search through the records, help from Lucy’s inside police info as well as Alice’s knowledge of Richards background the clues lead them to Porton Down.
They believe that Richards was killed as part of a wider Military cover up and that Lizzie, by association, is also being set up by the same people and framed for his murder. It turns out the military hospital where the men who were injured in the chemical spillage is the same hospital Timothy (Mark Dexter) was treated at when injured in the war – they see a way in – Susan (Anna Maxwell Martin).
In the meantime Susan has been grappling with her own issues after her experience with Crowley and because she is again having to keep secrets from Timothy. She is scared and reluctant to get involved but sees that it has to be her and that this could be their only way to save Alice.
Whilst Susan heads to the hospital the others track down Professor Masters (Paul Ritter), a name that has popped up as the connection between Richards and Porton Down – he may be able to help.When they arrive at his London house, Masters pulls a gun on them – he believes them to be spies as he did both Richards and Lizzie, which is why he killed Richards and framed Lizzie.
After gaining access to the hospital and a bit of sneaking about Susan comes across a badly injured soldier who tells her the truth behind the chemical experiments at Porton Down and how he and others were lied to by their own military and used as lab rats.
Susan is caught and arrested by military police and Timothy is called. She realises the level of trouble she is and that there is no way out – she is forced to tell Timothy everything including her history at Bletchley Park that she has kept from him all this time. In doing so she is breaking the Official Secrets Act. As soon as Susan mentions Masters name the Colonel (Tim Piggott-Smith) realises how far things have gone and he sends the Military Police to save the girls in the knick of time. It is only as he is arrested that Masters realised how wrong he was.
Through a glamorous night out in a classy Soho Hotel, Millie (Rachel Stirling) introduces Alice (Hattie Morahan) to her new business sideline of import and exports as well as her business associate Jasper (Rob Jarvis). Alice is a little concerned but Millie assures her it’s all fine and just a little way of earning some money until she can get more translating work.
Drowning her sorrows following another unsuccessful job interview Alice has a little too much to drink and Millie gives her some money for a taxi home as well as a bottle of perfume to cheer her up. As she returns to her flat, Millie is kidnapped and taken to a seedy Hotel by some Soho gangster types. On discovering this Alice goes to Jean (Julie Graham) and Lucy (Sophie Rundle) to help their friend.
The girls begin to investigate Millie’s disappearance starting with a visit to Jasper. On entering his lock up it becomes clear there’s been a violent struggle but also that Jasper is a bit of a gambler.
Marta (Brana Bajic), the matriarch head of this family run operation, confronts Millie, as she believes her and Jasper have been ripping her off. Jasper admits it’s him and Millie is innocent – an admission that Marta clearly believes so allows Jasper to go on the agreement that he will pay back what he owes. Millie persuades Marta to let her take over Jaspers side of the business; she is the front of house and assures Marta she can double her profits through her connections. Marta is convinced by Millie and lets her go.
During her ordeal in captivity Millie meets Elishka (Edyta Budnik) a young, pretty eastern European girl. Millie tries to get Elishka to help her but it becomes clear that Elishka is in no position to do this. She eventually reveals that trading in perfume, cigarettes and stockings are only a small part of the business and the Hotel is in fact a cover for a human trafficking ring – the girls are brought over from Eastern Europe with the promise of a better life but in fact sold on in to prostitution.
Millie is eventually released and taken home. The following morning the girls come to find Millie who is visibly shaken by her ordeal. She tells them everything and that she can’t just leave these poor girls. They head off to find Jasper to see if he can give them more information but in the lock up they come across his mutilated body, showing how dangerous Marta and the family really is.
The girls call the police to tell them about Jaspers murder but the next morning Ben (Nick Blood) tells Lucy (Sophie Rundle) that the tip off was wrong, there was no dead body and someone got there first. Much to Lucy’s horror they all conclude there must be corruption within vice squad so they need another way to catch them and catching them red handed is the only option.
The women decide to intercept the crime ring using Jean (Julie Graham) as cover, hoping to find out the location of the hotel they are working out of.
They visit Marta (Brana Bajic) in her restaurant, pretending that Jean is a new potential client. This becomes an opportunity for Lucy to memorise Marta’s ledger, which may be the key to the whole operation. Once Lucy has copied down what she saw the girls realise that it’s not only in Maltese but also appears to be in machine code.
The girls return to Bletchley Park. Alice’s daughter Lizzie (Faye Marsay) is now studying here part time in the teachers training college which has been established since the war. Lizzie is their way in. They find some old German Enigma machines, and with Alice’s knowledge they get them working and eventually manage to crack the code. What they have is dates, times and codenames for Marta’s shipments.
The girls make a decision to intercept a shipment and to tip off Custom and Excise in order to catch them trafficking the girls but unfortunately Marta is on to them.


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(B) include a reduction to the discretionary spending limits for budget authority and outlays in accordance with the Balanced Budget and Emergency Deficit Control Act of 1985 for each applicable fiscal year set forth in section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 by amounts equal to the amounts for each fiscal year estimated pursuant to subparagraph (A).
(A) OMB shall, for each item of new direct spending or limited tax benefit canceled from a law under section 1021(a), estimate the deficit decrease caused by the cancellation of such item or benefit in that law and include such estimate as a separate entry in the report prepared pursuant to section 252(d) of the Balanced Budget and Emergency Deficit Control Act of 1985.
(B) OMB shall not include any change in the deficit resulting from a cancellation of any item of new direct spending or limited tax benefit, or the enactment of a disapproval bill for any such cancellation, under this part in the estimates and reports required by sections 252(b) and 254 of the Balanced Budget and Emergency Deficit Control Act of 1985.
(b) Adjustments to Spending Limits.—After ten calendar days (excluding Sundays) after the expiration of the time period in section 1025(b)(1) for expedited congressional consideration of a disapproval bill for a special message containing a cancellation of discretionary budget authority, OMB shall make the reduction included in subsection (a)(1)(B) as part of the next sequester report required by section 254 of the Balanced Budget and Emergency Deficit Control Act of 1985.
(c) Exceptions.—Subsection (b) shall not apply to a cancellation if a disapproval bill or other law that disapproves that cancellation is enacted into law prior to 10 calendar days (excluding Sundays) after the expiration of the time period set forth in section 1025(b)(1).
(d) Congressional Budget Office Estimates.—As soon as practicable after the President makes a cancellation from a law under section 1021(a), the Director of the Congressional Budget Office shall provide the Committees on the Budget of the House of Representatives and the Senate with an estimate of the reduction of the budget authority and the reduction in outlays flowing from such reduction of budget authority for each outyear.
 This section was originally classified to the U.S. Code at 2 U.S.C. 691c (section omitted from code).
Section 1024 was codified as section 691c in title 2 of the U.S. Code, Pub. L. 93–344, title X, §1024, as added by section 2 of Pub. L. 104–130, §2(a), Apr. 9, 1996, 110 Stat. 1202 ; amended Pub. L. 105–33, title X, §10121(b), Aug. 5, 1997, 111 Stat. 696 , related to deficit reduction.
Pub. L. 93–344, title X. Section §1024 was added to the Impoundment Control Act of 1974 by Section 2 of the Line Item Veto Act (Pub. L. 104–130, 110 Stat. 1200).
Pub. L. 105–33, title X, §10121(a), Aug. 5, 1997, 111 Stat. 696 (Budget Enforcement Act of 1997 (BEA 1997)) struck “section 601(a)(2)” and replaced it with “section 251(c)” of the Balanced Budget and Emergency Deficit Control Act of 1985. This was a necessary conforming amendment because section 601(a)(2) was repealed by section 10121(b) of that Act (BEA 1997).

industry_corpus2: Finance & Economics


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Black Friday: A Profitable Business Model for Retailers?
It would seem shoppers have not forgotten the scenes of carnage from last years Black Friday sales. Images of shoppers wrestling over plasma screen TVs and hoovers were broadcast across the nation, and it seemed for a time Black Friday’s stay in the U.K would be a short one. However, it has returned again to the U.K this year, although some of Britain’s largest retailers have decided not to take part.
This Black Friday has been decidedly quieter compared to the turmoil of last year, with most customers choosing to do their shopping online. This move is probably a result of those scenes of chaos, with consumers preferring to search for deals in the comfort of their own home, rather than risk facing crowds of eager bargain hunters. A number of websites crashed last year over the Black Friday period, so staying online does not always equate to a stress-free shopping experience.
Nonetheless it is estimated that over £1.07 billion was spent online in the U.K during Black Friday this year, which is the most that has ever been spent in one day online. Evidently, retailers were not expecting such a significant online demand, with many stores still choosing to open early on Friday in expectation of large queues of customers. This decrease in shoppers is also due to the fact that some retailers are now choosing to extend the Black Friday event over a couple of days so that the mad rush is avoided.
The question is: will the event continue in the U.S tradition, or will an entirely novel – and slightly subdued – version taken over in the U.K? Already the signs are suggesting that the U.K is remodelling the whole event to suit its own consumer preferences. Spreading it out over a few days and focusing on online sales are just two of the ways in which the Black Friday tradition has been altered to U.K consumers’ tastes. Some superstores have also decided to focus their sales on everyday items, such as fuel and food, rather than luxury items and potential stocking fillers. Once again this would suggest retailers are trying to shape their sales according to British shopping habits.
In the U.S the national Thanksgiving holiday means that a lot of consumers are not at work on Black Friday and are able to visit their favourite stores in person. The sight of Americans sleeping in tents overnight outside shops is a common occurrence, but in the U.K such dedication is just not viable if you are faced with the nine am commute the next morning. Most of Britain will be at work on Black Friday. The only way to get access to the best deals is via the net.
The custom of Black Friday is far more established in the U.S. For some queuing for Black Friday deals after their Thanksgiving meal is just another holiday tradition. In the U.K the novelty of Black Friday means that many continue to ignore it and regard it as a uniquely American event that retailers have imported for profit.
Although Black Friday has been borrowed from across the Atlantic U.K retailers have had to tailor their sales to U.K consumer habits in order to make it more lucrative. Despite this accommodation there are still suggestions that as a business model the Black Friday event is not particularly profitable for U.K retailers. A lot of consumers that shop on Black Friday tend to purchase Christmas gifts and so this means a retailer can expect their profits in December to be smaller. The Black Friday event doesn’t necessarily change how much consumers buy, just when they buy it.
This lack of profitability hasn’t been lost on retailers; research by LCP Consulting has revealed that a third of U.S and U.K retailers believe Black Friday is unprofitable. This is perhaps why some of the leading retailers in the U.K have decided to abstain for this year’s sales, such as Asda, which has only cut the price of petrol.
For now Black Friday is here to stay, but it is likely that in the future the event will move away from the American model and retailers will continue to focus their efforts on their online sales. The carnage of last year will not be tolerated by U.K consumers again.

industry_corpus2: Hospitality & Catering


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Below are some common symptoms that affect many of us in our stress-filled world, but can be especially trying for high school and college students.
If you are experiencing any of these or noticing them in your child, contact me; I can help you by working through the origins of the feelings and then moving forward with treatment that will alleviate the symptoms and let you move towards a happy and well adjusted future.
Are you feeling for yourself or noticing any of the following symptoms in your tween, teen or college student?
There are no insurmountable issues listed on this page. With your cooperation and desire to change, together as a team we can overcome any number of problems that may currently seem daunting.

industry_corpus2: Subject Education