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Basic Linux from a Real-Time Perspective
A system with real-time constraints aims to perform work with a guarantee of the time when the work will be finished. This time is often called a deadline, and the system is designed with the purpose of not missing any, or as few as possible, deadlines.
A system where the consequences of missing deadlines are severe, for example with respect to danger for personnel or damage of equipment, is called a hard real-time system.
A system where deadlines occasionally can be missed is called a soft real-time system.
The work done by a real-time system is often initiated by an external event, such as an interrupt. The nature of the work often requires participation of one or more concurrently executing tasks. Each task participates by doing processing, combined with interaction with other tasks. The interaction typically leads to one or more task switches. A deadline for the work is often associated with the completion of the work, i.e. when the last participating task has finished its processing.
There are several challenges when implementing real-time systems. One challenge is to obtain as much determinism as possible. In this way, it becomes easier to make predictions and calculations of the actual execution time that will be required. From these predictions, the risk that the system would miss deadlines can be evaluated.
When implementing a soft real-time system and using Linux as an operating system, it is important to try to characterize possible sources of indeterminism. This knowledge can then be used to configure, and perhaps also modify, Linux so that its real-time properties become more deterministic, and hence that the risk of missing deadlines is minimized, although not guaranteed.
The remainder of this section gives a selection of areas in Linux where sources of indeterminism are present. The purpose is to give a brief technical overview, to serve as general advice for projects aiming at using Linux in real-time systems.
Each section in this chapter objectively describes:
- The topic/mechanism
- Default configuration
- The real-time impact
It does not describe how to optimize for real-time behavior. That is done in Chapter 3, Improving the Real-Time Properties. The reason is to make it possible for a reader to skip this basic chapter.
- 1 Kernel Preemption Model
- 2 Scheduling
- 3 Real-Time Throttling
- 4 The PREEMPT_RT Patch
- 5 CPU Load Balancing
- 6 CPU Isolation
- 7 Dynamic Ticks (NO_HZ)
- 8 Power Save
- 9 I/O Scheduling
- 10 System Calls
- 11 Interrupts
- 12 Soft IRQs and Tasklets
- 13 Work Queues
- 14 Threaded Interrupts
- 15 Ticks
- 16 Memory Overcommit
- 17 RCU- Read, Copy and Update
Kernel Preemption Model
A task switch occurs when the currently running task is replaced by another task. In Linux, a task switch can be the result of two types of events:
1. As a side effect of a kernel interaction, e.g. a system call or when the kernel function schedule() is called. This type of task switch is referred to as yield. The function schedule() can be used by kernel threads to explicitly suggest a yield.
2. As a result of an asynchronous event, e.g. an interrupt. This is referred to as preemption and occurs asynchronously from the preempted tasks point of view.
In the kernel documentation, the terms voluntary preemption is used instead of yield and forced preemption for what here is called preemption. The terms were chosen since, strictly speaking, preemption means "to interrupt without the interrupted thread's cooperation".
Note that the preemption model only determines when a task switch may occur. The algorithms used to determine if a switch shall be done and then which task to swap in belong to the scheduler and are not affected by the preemption model. See Section 2.2, Scheduling for more info.
Where a task can be preempted depends on if it executes in user space or in kernel space. A task executes in user space if it is a thread in a user-space application, except when in a system call. Otherwise it executes in kernel space, i.e. system calls, kernel threads, etc.
Tasks can always be preempted in user space. In kernel space, you either allow or disallow preemption at specific places, depending on the preemption model in the kernel configuration.
Simplified, the choice of preemption model is a balance between responsiveness (latency) and scheduler overhead. Lower latency requires more frequent opportunities for task switches which results in higher overhead and possibly more frequent task switches.
Linux offers several different models, specified at build time:
- No Forced Preemption (Server)
- Voluntary Kernel Preemption (Desktop)
- Preemptible Kernel (Low-Latency Desktop)
- Preemptible Kernel (Basic RT) [requires the PREEMPT_RT patch plus kernel configuration]
- Fully Preemptible Kernel (RT) [requires the PREEMPT_RT patch plus kernel configuration]
The server and desktop configurations both rely entirely on yield (voluntary preemption). The difference is mainly that with the desktop option there are more system calls that may yield.
Low-latency desktop introduces kernel preemption. This means that the code is preemptible everywhere except in parts of the kernel where preemption has been explicitly disabled, as for example in spinlocks.
The preemption models RT and basic RT require the PREEMPT_RT patch. They are not only additional preemption models as they also add a number of modifications that further improve the worst-case latency. Read more about PREEMPT_RT in Section 2.4, The PREEMPT_RT Patch.
Basic RT model is mainly for debugging of RT, use RT instead. RT aims to minimize parts of the kernel where preemption is explicitly disabled.
A scheduling policy is a set of rules that determines if a task shall be swapped out and then which task to swap in. Linux supports a number of different scheduling policies:
- SCHED_RR (also called Round-Robin scheduling)
- SCHED_OTHER (also called SCHED_NORMAL)
The scheduling policy is a task property, i.e. different tasks can have different policies. SCHED_FIFO and SCHED_RR are sometimes referred to as the real-time scheduling policies.
The standard way of scheduling tasks in Linux is known as fair scheduling. This means that Linux aims to give each task a fair share of the CPU time available in the system.
In a real-time system, work is deadline-constrained and the most important quality of task scheduling is meeting deadlines rather than fairness of CPU utilization. Fair scheduling may affect the time passed from when a task becomes ready for execution to when it actually starts to execute, since there may be other tasks that have not yet been given their share of the processor time. As an additional complication, the actual length of the delay depends on the number of tasks being active in the system and is therefore difficult to predict. In this way, the system becomes indeterministic.
Their are other, non-fair, scheduling methods in Linux. For instance, it is possible to use priority-based scheduling, similar to the scheduling methods used in real-time operating systems. This method increases the determinism when interacting tasks perform work together. It requires, however, that explicit priorities are assigned to the tasks. The corresponding scheduling policy is named SCHED_FIFO.
SCHED_FIFO and SCHED_RR
SCHED_FIFO and SCHED_RR are the two real-time scheduling policies. Each task that is scheduled according to one of these policies has an associated static priority value that ranges from 1 (lowest priority) to 99 (highest priority).
The scheduler keeps a list of ready-to-run tasks for each priority level. Using these lists, the scheduling principles are quite simple:
- SCHED_FIFO tasks are allowed to run until they have completed their work or voluntarily yields.
- SCHED_RR tasks are allowed to run until they have completed their work, until they voluntarily yields, or until they have consumed a specified amount of CPU time.
- When the currently running task is to be swapped out, it is put at the end of the list and the task to swap in is selected as described below: a. From all non-empty lists, pick the one with the highest priority; b. From that list, pick the task at the beginning of the list.
As long as there are real-time tasks that are ready to run, they might consume all CPU power. A mechanism called RT throttling can help the system to avoid that problem; see Section 2.3, Real-Time Throttling.
SCHED_OTHER is the most widely used policy. These tasks do not have static priorities. Instead they have a "nice" value ranging from -20 (highest) to +19 (lowest). This scheduling policy is quite different from the real-time policies in that the scheduler aims at a "fair" distribution of the CPU. "Fair" means that each task shall get an average share of the execution time according to its nice value. Read Completely Fair Scheduler and CFS Scheduler for more info.
SCHED_BATCH is very similar to SCHED_OTHER. The difference is that SCHED_BATCH is optimized for throughput. The scheduler will assume that the process is CPU-intensive and treat it slightly differently. The tasks will get the same CPU share as SCHED_OTHER tasks, but will experience worse latency.
Also SCHED_IDLE is similar to SCHED_OTHER, but has a nice value even weaker than +19.
Real-Time Throttling
As long as there are real-time tasks, i.e. tasks scheduled as SCHED_FIFO or SCHED_RR, that are ready to run, they would consume all CPU power if the scheduling principles were followed. Sometimes that is the wanted behavior, but it would also allow that bugs in real-time threads completely block the system.
To prevent this from happening, there is a real-time throttling mechanism which makes it possible to limit the amount of CPU power that the real-time threads can consume.
The mechanism is controlled by 2 parameters: rt_period and rt_runtime. The semantics is that the total execution time for all real-time threads may not exceed rt_runtime during each rt_period. As a special case, rt_runtime can be set to -1 to disable the real-time throttling.
The throttling mechanism allows the real-time tasks to consume rt_runtime times the number of CPUs for every rt_period of elapsed time. A consequence is that a real-time task can utilize 100% of a single CPU as long as the total utilization does not exceed the limit.
The default settings rt_period=1000000 µs (1 s) and rt_runtime=950000 µs (0,95 s) give a limit of 95% CPU utilization.
The parameters are associated with two files in the /proc file system:
- /proc/sys/kernel/sched_rt_period_us
- /proc/sys/kernel/sched_rt_runtime_us
Changing a value is done by writing the new number to the corresponding file, for example:
$ echo 900000 > /proc/sys/kernel/sched_rt_runtime_us $ echo 1200000 > /proc/sys/kernel/sched_rt_period_us
Read about Real-Time group scheduling and SCHED_FIFO and realtime throttling for more info.
The PREEMPT_RT Patch
PREEMPT_RT is a set of changes to the Linux kernel source code. When applied, these changes will make the Linux kernel more responsive to external interrupts and more deterministic in the time for performing a task involving cooperating processes.
PREEMPT_RT aims to minimize the amount of kernel code that is non-preemptible (see A realtime preemption overview LWN article). This is accomplished by adding and modifying functionality in the Linux kernel.
The main functional changes done by PREEMPT_RT are:
- Converting spin locks to sleeping locks. This allows preemption while holding a lock.
- Running interrupt handlers as threads. This allows preemption while servicing an interrupt.
- Adding priority inheritance to different kinds of semaphores and sleeping locks. This avoids scenarios where a lower prioritized process hinders the progress of a higher prioritized process, due to the lower priority process holding a lock. Read RTOS Explained: Understanding Priority Inversion article for more info.
- Lazy preemption. This increases throughput for applications with tasks using ordinary SCHED_OTHER scheduling.
PREEMPT_RT is managed as a set of patches for the Linux kernel. It is available for a selection of kernel versions. They can be downloaded from https://www.kernel.org/pub/linux/kernel/projects/rt. General information about the patches can be found from the PREEMPT_RT wiki.
It is possible to obtain a Linux kernel with the patches already applied. A central source is https://git.kernel.org/cgit/linux/kernel/git/rt/linux-stable-rt.git. Another source is Linux from a hardware vendor, providing a Linux kernel with the patches applied. Enea Linux can be configured with or without the patches, depending on the specific customer use case.
Compared with the total number of source code lines in the Linux kernel, the PREEMPT_RT patch set affects just a small percentage of those. However, central parts of the Linux kernel are patched, which can be seen in that the latest patch set for the Linux 3.12 kernel contains 32 patches that change the central file kernel/sched/core.c. The actual size of the PREEMPT_RT patches can be estimated from the total number of affected files and source code lines. As an example, the latest patch set for the Linux 3.12 kernel contains 321 patches which affect (by adding or removing lines of code) 14241 source code lines.
Functionality has been moved over time from the PREEMPT_RT patches into the mainline kernel. In this way, the PREEMPT_RT patch set has become smaller. As an example, the latest patch set for the older Linux 3.0 kernel contains 385 patches, adding or removing 16928 lines of source code, which can be compared with the corresponding numbers for the Linux 3.12 kernel (321 patches, 14241 lines), and shows that the PREEMPT_RT patch set has decreased in size.
The PREEMPT_RT functionality is activated, after the PREEMPT_RT patches have been applied and the kernel has been built, by activating a kernel configuration menu alternative. The menu alternative is named Fully Preemptible Kernel (RT).
The performance of a Linux kernel with the PREEMPT_RT patches applied can then be evaluated. A common evaluation methodology involves measuring the interrupt latency. The interrupt latency is typically measured from the time of an interrupt until the time when a task, that is activated as a result of the interrupt, begins executing in user space. A commonly used tool for this purpose is cyclictest.
Additional information on results from evaluating the PREEMPT_RT performance is provided in the following sources:
- A Comparison of Scheduling Latency in Linux, PREEMPT RT, and LITMUS
- Linux PREEMPT-RT v2.6.33 versus v3.6.6: Better or worse for real-time applications?
When deciding on the use of PREEMPT_RT, its costs and benefits should be evaluated. The use of PREEMPT_RT implies a significant change to the kernel source code. The changes involve code that might be less tested and therefore less proven in use than the remaining parts of the mainline kernel.
Another aspect is maintenance. The development of the PREEMPT_RT patch set follows the development of the kernel. Each time the kernel version is changed, the corresponding PREEMPT_RT patch set, which may be available only after a certain time, must then be applied to the new kernel and the associated tests be performed again.
On the other hand, the use of a PREEMPT_RT-enabled kernel can lead to a system with a decreased worst-case interrupt latency and a more deterministic scheduling, which may be necessary to fulfil the real-time requirements for a specific product. For a single-core system many of the other methods, e.g. full dynamic ticks and CPU isolation, cannot be used, and can therefore make PREEMPT_RT an attractive alternative.
For additional information about the technical aspects of PREEMPT_RT see Inside The RT Patch.
For additional information about the PREEMPT_RT development status, see The future of realtime Linux.
CPU Load Balancing
Linux performs allocation of tasks to CPUs. In the default setting, this is done automatically.
The scheduler is free to move tasks around to evenly distribute the processing load among the available CPUs, similar to the default fair task scheduling which aims at dividing the CPU time for individual CPUs so that each task gets its fair share of processing time.
The moving of a task is referred to as task migration. The migration is done by a part of the scheduler called the load balancer. It is invoked, on a regular basis, as a part of the processing done during the scheduler tick. The decision to move a task is based on a variety of input data such as CPU load, task behavior, etc.
For an application which requires determinism, load balancing is problematic. The time to activate a certain task, as a result of an interrupt being serviced, may depend, not only on the scheduling method used, but also on where this task is currently executing.
It is possible to statically assign tasks to CPUs. One reason for doing this is to increase determinism, for example by making the response time to external events more predictable. Assigning a task to a CPU, or set of CPUs, is referred to as setting the affinity of the task.
A mechanism used both for setting affinity of tasks and for turning off automatic load balancing, is cpuset, which makes use of the Linux subsystem cgroup.
CPU Isolation
If we would like to get real-time performance on single-CPU systems it is necessary to adapt the entire system, e.g. using the PREEMPT_RT patch or an RTOS. This is not always necessary in a multicore system. Recently added features in the Linux kernel makes it possible to aggressively migrate sources of kernel-introduced jitter away from selected CPUs. See Section 3.3.1, Isolating CPUs for more information. Doing this provides bare-metal-like performance on the CPUs where sources of jitter have been removed. You can also use a multicore system with CPU isolation to achieve higher throughput, although that is not the focus of this document.
One way to get real-time performance in Linux is by creating a bare-metal-like environment in Linux user space. On a default setup, this is not possible since the Linux kernel needs to do some regular housekeeping. It is possible to move much of this housekeeping to some dedicated CPUs, provided that we have a multicore system. That leaves the other CPUs relatively untouched by the Linux kernel, unless a user-space task triggers some kernel activity. The application that executes in this bare metal environment should avoid using libc calls and Linux system calls. See Chapter 4, Designing Real-Time Applications for more information. Since the kernel is not real-time safe, executing kernel code can have serious impact on real-time performance.
The biggest sources of kernel jitter are the scheduler and external interrupts. The scheduler's main duty is to switch between tasks. Switching between tasks can of course cause a lot of jitter. This is only a problem if the performance-critical task runs with a completely fair scheduler (CFS) policy and therefore gets preempted because of time slicing. A solution for this problem can be to move all non-critical tasks to other CPUs and/or run the critical task with real-time policy and an appropriate priority.
The load balancer will try to effectively utilize all the CPUs. That might be good for throughput, but it could damage real-time performance. The obvious problem is that general-purpose tasks could be moved to the real-time CPUs, and real-time tasks could be moved to general-purpose CPUs. The other problem is the actual work of migrating threads. This is easily solved by disabling load balancing on the CPUs that should be isolated.
The scheduler tick causes significant jitter and has negative real-time impact unless the PREEMPT_RT kernel is used. The tick can be removed with the CONFIG_NO_HZ_FULL kernel configuration. Read more about NO_HZ and the tick in Section 2.7, Dynamic Ticks (NO_HZ).
Interrupts can be a significant source of jitter. Some interrupts, like inter-processor interrupts (IPI) and per-CPU timer interrupts, need to be bound to a certain CPU. Other interrupts may be handled by any CPU in a multicore system and should be moved away from the isolated CPUs. Many timer interrupts can be removed by changing kernel configurations. See Section 2.11, Interrupts for more info.
Dynamic Ticks (NO_HZ)
The purpose of the tick is to balance CPU execution time between several tasks running on the same CPU. The tick is also used as a timer source for timeouts. Ticks are interrupts generated by a hardware timer and occur at a regular interval determined by the CONFIG_HZ kernel configuration, which for most architectures can be configured when compiling the kernel. The tick interrupt is a per-CPU interrupt.
Starting from Linux 2.6.21, the idle dynamic ticks feature can be configured by using the CONFIG_NO_HZ kernel configuration option. The goal was to eliminate tick interrupts while in idle state, to be able to go into deeper sleep modes. This is important for laptops but can also cut down power bills for server rooms.
Linux 3.10.0 introduced the full dynamic ticks feature to eliminate tick interrupts when running a single task on a CPU. The goal here was to better support high performance computing and real-time use cases by making sure that the thread could run undisturbed. The earlier configuration CONFIG_NO_HZ was renamed to CONFIG_NO_HZ_IDLE, and the new feature got the new configuration option CONFIG_NO_HZ_FULL.
The current implementation requires that ticks are kept on CPU 0 when using full dynamic ticks, which is not required for idle dynamic ticks. The only exception is when the whole system is idle, then the ticks can be turned off for CPU 0 as well.
Whether dynamic ticks turn tick interrupts off is a per-CPU decision.
The available timer tick options are described below, in the help text copied from the kernel configuration program. Note that the recommendations are valid for the default preemption model, Preemptible Kernel (Low-Latency Desktop):
|Periodic timer ticks (constant rate, no dynticks)
|This option keeps the tick running periodically at a constant rate, even when the CPU doesn't need it.
|Idle dynticks system (tickless idle)
|This option enables a tickless idle system, where timer interrupts will only trigger on an as-needed basis when the system is idle. A tickless idle system is usually interesting for power saving. Most probably you would like to enable this option.
|Full dynticks system (tickless)
|Adaptively try to shutdown the tick whenever possible, even when the CPU is running tasks. Typically this requires running a single task on the CPU. Chances for running tickless are maximized when the task mostly runs in user space and has few kernel activities. You need to fill up the nohz_full boot parameter with the desired range of dynticks CPUs. This is implemented at the expense of some overhead in user <-> kernel transitions: syscalls, exceptions and interrupts. Even when it's dynamically off. Say N.
In order to make use of the full dynamic ticks system configuration you must ensure that only one task, including kernel threads, is running on a given CPU at any time. Furthermore there must not be any pending RCU callbacks or timeouts attached to the tick.
The official documentation for dynamic ticks can be found in the Linux kernel source tree. There is also an excellent article about it at LWN: (Nearly) full tickless operation in 3.10.
Power Save
This section describes several power saving techniques available in Linux. These techniques often affect the system's real-time properties.
A technique not described here is hibernation, e.g. suspend to RAM or disk. The reason is that hibernation is difficult to combine with real-time properties and therefore outside the scope of this manual.
Dynamic Frequency Scaling
When there is little CPU-bound work to be done, the CPU frequency can be reduced as a way to reduce power consumption. This is known as dynamic frequency scaling.
The function is enabled at compile time by the configuration parameter CONFIG_CPU_FREQ, see CPU frequency Linux Kernel User Guide. If enabled, the system will include functionality, called a governor, for controlling the frequency. There are several governors optimized for different types of systems. Governors are made available to the system by compile-time configurations named as CONFIG_CPU_FREQ_GOV_<xxx>.
The possibility to use dynamic frequency scaling in a real-time system is strongly related to the time it takes to ramp up the frequency and that time's relation to the latency requirements.
CPU Power States
If the CPU is idle, i.e. there are no tasks ready to run, the CPU can be put in sleep state. A sleep state means that the CPU does not do any execution, while still ready to respond on certain events, e.g. an external interrupt.
CPUs usually have a range of power modes. Deeper sleep means lower power consumption at the price of increased wake-up time. As with dynamic frequency scaling, the transition between the power states is controlled by a governor.
To configure the kernel to enter sleeping state when idle, use the compile-time configuration parameter CONFIG_CPU_IDLE.
I/O Scheduling
I/O scheduling determines in which order block I/O reads and writes are done. The algorithms require collection of statistics concerning block device activity, which decreases determinism for an eventual real-time application writing/reading to a block device.
In such a scenario, you may want to select the Noop I/O elevator for the block device which your determinism-sensitive application is reading from/writing to. However, the effect is expected to be small, and this will have side-effects for other applications accessing the same block device. It may even have negative side effects on your application, depending on the type of block device and the read/write behavior of the application. Fortunately, the I/O scheduler can be switched in runtime and should be selected based on the user-specific I/O load scenario.
|Description Link
|Completely Fair Queuing
System Calls
User-space programs access services provided by the kernel by using system calls. Usually, applications do not invoke system calls directly, but rather use library wrapper functions that in turn execute system calls. A system call always involves a transition from user space to kernel space and back. It also involves passing parameters from the application program into the kernel, and back.
A system call becomes a source of indeterminism for the calling task, since the duration of a system call depends on the work done while executing in the kernel. The work may for example involve allocation of memory or other resources, and the time needed for the allocation depends on the availability of the resources. A system call may even result in the calling task being blocked as a result of a resource not being available. For example, a task reading data from a file may be blocked if there is no data immediately available. At some later time, when the requested resource becomes available, the task resumes its execution. The system call can then be completed and the task can return to user space.
There may also be other tasks wanting to execute during the execution of a system call. If it is possible to switch task during the system call, one or more of these other tasks can be allowed to execute. This can clearly be advantageous if these tasks have deadlines. This type of task switch is referred to as kernel preemption.
It is possible to configure the Linux kernel so that it allows more or less possibilities of kernel preemption. In general, if the level of preemption is increased, the Linux kernel becomes more complex and consumes larger part of the cpu time. As a consequence, the application gets a smaller part of the CPU time, and the throughput is decreased.
The hardware indicates events to the software by using interrupts. When an interrupt occurs the following is done:
- The interrupt is mapped to a registered interrupt handler.
- The registered interrupt handler is run. There can be several handlers for the same interrupt. Therefore, this step is retried for all handlers registered for this interrupt as long as they return IRQ_NONE.
- If a registered interrupt handler returns IRQ_WAKE_THREAD, the interrupt thread corresponding to the registered interrupt handler is set in ready state, i.e. is now a schedulable task.
- The interrupt is acknowledged.
All steps above are executed with all interrupts disabled, i.e. interrupt nestling is not supported. See LWN article: Disabling IRQF_DISABLED for a discussion why nestled interrupts were removed from Linux. The patch found at https://lkml.org/lkml/2010/3/25/434 removes nestled interrupts.
Interrupt handlers can either be registered using request_irq() or request_threaded_irq(), the latter registering a threaded interrupt. In both cases the interrupt handler will determine whether the interrupt is to be handled by this interrupt handler or not. The handler returns IRQ_NONE if not.
Interrupt work is normally divided into two parts: Top half and bottom half. The top half is implemented by the interrupt handler. The bottom half is implemented by soft IRQs, tasklets or work queues initiated from the top half, or by the interrupt thread in case of threaded interrupt.
See also Section 2.12, Soft IRQs and Tasklets, Section 2.13, Work Queues and Section 2.14, Threaded Interrupts.
The latency induced by interrupts is determined by the real-time application's top half, soft IRQs and tasklets. For threaded interrupts, the priority of the interrupt thread can be adjusted to only affect the latency of less critical tasks.
Soft IRQs and Tasklets
Soft IRQs are intended for deferred interrupt work that should be run without all interrupts being disabled.
Soft IRQ work is executed at certain occasions, such as when interrupts are enabled, or when calling certain functions in the kernel, e.g. local_bh_enable() and spin_unlock_bh(). The soft IRQs can also be executed in the ksoftirqd kernel thread. All this makes it very hard to know when the soft-IRQ work will actually be executed. See LWN's article: Software interrupts and realtime for more information about soft IRQ and real-time.
Tasklets are built on top of soft IRQs, and they basically provide a generic interface for soft IRQs. While tasklets are much preferred over soft IRQs, the synchronization between interrupt handlers and corresponding soft IRQ or tasklet is non-trivial. For this reason, and for achieving better real-time properties, it is recommended to use work queues or threaded interrupts whenever possible.
Work Queues
Work queues execute in kernel threads. This means that preemption can occur for work queues. It also means that work performed in a work queue may block, which may be desirable in situations where resources are requested but not currently available. The reason for using work queues rather than having your own kernel thread is basically to keep things simple. Small jobs are better handled in batches in a few kernel threads rather than having a large number of kernel threads, each doing their little thing.
See LWN's article: Eliminating tasklets for a discussion about why tasklets and soft IRQs are bad and why work queues are better.
Threaded Interrupts
When an interrupt handler is registered using request_thread_irq() it will also have an associated interrupt thread. In this case, the interrupt handler returns IRQ_WAKE_THREAD to invoke the associated interrupt thread. If the interrupt thread is already running, the interrupt will simply be ignored.
Even if the interrupt handler has an associated interrupt thread, it may still return IRQ_HANDLED to indicate that the interrupt thread does not need to be invoked this time.
There are two main advantages with using threaded interrupts:
- No synchronization needed between the top half and bottom half of the interrupt handler, the kernel will do it for you.
- Possibility to adjust priority of each interrupt handler, even when interrupt handlers share the same IRQ.
An interrupt handler that was registered using request_irq() can be forced to run as a threaded interrupt, using a kernel boot parameter named threadirqs. This will result in a short default interrupt handler to be executed instead of the registered interrupt handler, and the registered interrupt handler is run in an interrupt thread. But since the registered interrupt handler is not designed for this it may still invoke soft IRQs causing hard to predict latencies. The interrupt handlers forced to be threaded run with soft IRQ handling disabled, since they do not expect to be preempted by them.
The Linux scheduler, which handles the process scheduling, is invoked periodically. This invocation is referred to as the Linux scheduler tick.
The Linux scheduler is also invoked on demand, for example when a task voluntarily gives up the CPU. This happens when a task decides to block, for example when data that the task needs are not available.
The frequency of the scheduler tick can be configured when building the kernel. The value typically varies between 100 and 1000 Hz, depending on the target.
The scheduler tick is triggered by an interrupt. During the execution of this interrupt, kernel preemption is disabled. The amount of time passing before the tick execution is finished depends on the amount of work that needs to be done, which in turn depends on the number of tasks in the system and how these tasks are allocated among the CPUs.
In this way, the presence of ticks, with varying completion times, contribute to the indeterminism of Linux, in the sense that a task with a deadline cannot know beforehand how long it takes until it has completed its work, due to it being interrupted by the periodic ticks.
Memory Overcommit
By default, the Linux kernel allows applications to allocate (but not use) more memory than is actually available in the system. This feature is known as memory overcommit. The idea is to provide a more efficient memory usage, under the assumption that processes typically ask for more memory than they will actually need.
However, overcommitting also means there is a risk that processes will try to utilize more memory than is available. If this happens, the kernel invokes the Out-Of-Memory Killer (OOM killer). The OOM killer scans through the tasklist and selects a task to kill to reclaim memory, based on a set of heuristics.
When an out-of-memory situation occurs, the whole system may become unresponsive for a significant amount of time, or even end up in a deadlock.
For embedded and real-time critical systems, the allocation policy should be changed so that memory overcommit is not allowed. In this mode, malloc() will fail if an application tries to allocate more memory than is strictly available, and the OOM killer is avoided. To disable memory overcommit:
$ echo 2 > /proc/sys/vm/overcommit_memory
For more information, see the man page for proc (5) and Linux kernel supported overcommit handling modes.
RCU- Read, Copy and Update
RCU is an algorithm for updating non-trivial structures, e.g. linked lists, in a way that does not enforce any locks on the readers. This is done by allowing modifications of the structures to be done on a copy, and then have a publishing method that atomically replaces the old version with the new one.
After the data has been replaced there will still be readers that hold references to the old data. The time during which the readers can hold references to the old data is called a grace period.
This grace period ends when the last reader seeing the old version has finished reading. When this happens, an RCU callback is issued in order to free resources allocated by the old version of the structure.
These callbacks are called within the context of a kernel thread. By default these callbacks are done as a soft IRQ, adding hard to predict latencies to applications. There is a kernel configuration option named CONFIG_RCU_NOCB_CPU which, combined with the boot parameter rcu_nocb=<cpu list>, will relocate RCU callbacks to kernel threads. The threads can be migrated away from the CPUs in the <cpu list> giving these CPUs better real-time properties.
Using the nohz_full kernel boot parameter implies rcu_nocb.
For further reading, see the following links:
- RCU concepts: https://www.kernel.org/doc/Documentation/RCU/rcu.txt
- What is RCU (contains a lot of good links to LWN articles): https://www.kernel.org/doc/Documentation/RCU/whatisRCU.txt
- Relocating RCU callbacks: http://lwn.net/Articles/522262/


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Want a powerful yet portable vacuum?
How about something that can effectively pick up pet hair?
Resembling the Pet Hair Eraser, the Bissell Cleanview Deluxe Corded Handheld Vacuum 47R51 is a fine vacuum for all-around cleanup particularly eradicating pet hair. It has all that it takes to be the best Bissell vacuum for pet hair.
Advantages of Using Bissell Cleanview Deluxe
Long power cord
This vac might be small in size but the length of its cord is more than competitive – stretching to a staggering 18 feet. That would suffice in cleaning a large area without transferring outlets. Further, the long cord makes the vac ideal for cleaning your car. The vac may not be cordless but it can easily reach your car in the garage.
Simple and functional design
The design is pretty neat and the brand focused more on making the unit functional than making it attractive. It's the manifestation of functionality over appeal - and they did the right thing.
You can carry the unit with comfort thanks to the curved carrying handle. Even the power switch is strategically located at the edge of the handle so you simply have to reach one finger to turn the unit on and off - simple yet impressive.
Easy disposal
The Bissell Cleanview Deluxe is designed with an easy-empty dust-cup. The clear dustbin makes it easy for you to monitor the dirt volume in real time. Moreover, the design also makes changing the filter quite easy.
Powerful motor and features
It's small but packs a big power inside. The 4 amp motor makes it ideal for spot cleaning and powerful enough to tackle multiple areas in your home.
It doesn't just capture dirt; the vac is designed with a multi-level filtration system. You can expect a significant decrease in household allergens.
Pet hair champion
This one is a beast that devours pet hair. If you live with a furry companion, you might want a vac that can effectively look after their mess. The Bissell Cleanview Deluxe is just one plug away for a quick pet hair cleanup. It also makes a good partner for everyday cleanup not just on floors but also on other surfaces.
Comes with attachments
You will also love how the vacuum comes with the essential attachments that make the once easy chore even more convenient for you. The package includes a wide mouth tool, crevice tool, a hose, and a hose adapter. Now you can reach far areas easier.
FAQs about Bissell Cleanview Deluxe
Is the plug two or three prong? I only have a two prong outlet so this aspect is an issue for me.
The vac is designed with a 2 prong plug; with one prong slightly wider than the other.
Just how wide is the wide-mouth tool?
None of the tools are wider than about 4-5 inches.
What Users Like about Bissell Cleanview Deluxe
One user shared her experience on the importance of long cords –
"This handheld vacuum is my workhorse. It's excellent in getting my dog's fur off the furniture, stairs, and other surfaces. Also, I never have to worry about having enough cord when cleaning. If you want a long cord, this is the one."
Another user reported how she purchased two units; one for her main house and the other for her beach house –
"I use this vacuum in my beach house that has MANY stairs. I also have TWO Golden Retrievers – need I say more? It has a long cord and strong motor. It works perfectly in removing my dog hair."
What Users Didn't Like about Bissell Cleanview Deluxe
One user expressed how the filter replacement is costly for her –
"The vac is very reliable and does its job. However, I have replaced the filter once so far but the manufacturer's filter was very expensive."
The Bissell Cleanview Deluxe Corded Handheld Vacuum 47R51 is the ideal vac for people looking for a lightweight and portable unit without sacrificing power. It's highly effective on spot cleaning and won't easily run out of cord for you to work around.
Overall, this is indeed the best Bissell vacuum for pet hair with its fur-eliminating prowess and powerful motor.

subset: commoncrawl


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Manufactured from high quality stainless steel that will withstand sun, chlorine and cold. Stainless steel tubing is super strong and provides secure entry and exit from the pool. Smaller diameter tube allows easy and safe grip for women and kids. Bronze deck anchors and stainless steel escutcheons are included.
Rated 5/5 stars July 15, 2012
Good quality, (missing one nut) item was well packed and delivery free of charge, Ups actually place the times into my garage.
By E. H. from Hampton, VA


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Before You Sell Your Home, Know Who to Call
Pop test time: when you sell a house by yourself, the number of individuals are associated with the process? it is recommended that check the Highest Cash Offer website to consult with an agent even if you plan to sell on your own. Get all the facts before you hang your sign.
You may have addressed two: the vendor as well as the buyer. While these two are most likely one of the most important individuals involved in the sale of any kind of home, by no means are they the only individuals to consider. Even if you have made a decision to go the For Sale by Owner path does not mean you reach to remove the intermediary. Selling a house includes even more individuals than you recognize.
As a matter of fact, there could be as numerous as twenty individuals involved in the sale of your home, people you might have to hire in order to complete a legal, smooth transaction. That's right. Were you to offer your home with a company, some elements could be covered by the agency with their very own people. Or else, charges for numerous services will come out of your very own pocket.
Allow's have a look at a few of the people involved in the sale of your house:
Lawyer/ Real Estate Specialist – Unless you are an attorney, you might need the solutions of a lawyer concentrating on real estate law to see you with a sound agreement. There might be specific policies relevant to your home and/or area that a layman may miss in a contract. Ensure you understand every little thing in your contract before you sign it, or have an attorney help you.
Realty Appraiser – It would certainly be nice to slap an arbitrary worth on your residential or commercial property, but in order to sell your house it needs to first be evaluated for approximate. An accredited real estate appraiser assists figure out the worth of your home via different aspects, including damages as well as restoration, a value of neighboring residences, and the general problem of the surrounding location. Some real estate agencies may have somebody on staff for this objective.
Building Inspector – To abide by numerous disclosure legislation, it is called for to know everything regarding your home prior to your sell. An accredited residential or commercial property examiner is generated to make a complete, honest evaluation of your house. Such records are helpful to the vendor as well as the buyer, as a mindful evaluation may alert the homeowner to required repair services he did not recognize existed.
Home Loan Officer – Say you have a prospective purchaser for your home. Terrific! Currently, you require to recognize whether or not he can pay. Below, the support of a home loan policeman is required to confirm the buyer's credentials as well as reviewed overall monetary health. This way the seller is equipped keeping that knowledge as well as can identify whether or not to sell.
Ecological Specialist – What is the condition of your community and also surrounding area? Do you live near a plant or manufacturing facility that may supply living risks like contamination? An environmental professional offers services to review the home and bordering building for potential health risks. Depending on where you live, you may be needed by law to report such abnormalities.
Tax obligation Advisor – Are you or the purchaser called to pay certain taxes attached to the sale of your residence? A tax specialist might be required to evaluate the sale and report any levees that have to be paid.
Lead Paint Inspector – Especially if you are selling an older house, you might need the aid of an expert to identify if your house consists of lead, whether by present paint or remnants of old layers.
Radon Gas Expert – Like carbon monoxide, radon gas cannot be seen or smelled, as well as is really lethal. Radon gas originates from the breakdown of uranium, and also might be a possible threat if you possess an older residence. An examiner might need to be employed to check if your residence examinations favorable for radon.
Sanitary Systems Expert – Make particular your pipes and sewage systems are running appropriately. A fast call to a hygienic assessor for a clean cost of health and wellness here might be required.
Occupancy Permit Inspector – Your home may be subject to various occupancy regulations, particularly if your property is not separated. An occupancy permit assessor can advise you when it comes to such laws.
Zoning Inspector – Is your house only zoned for residential purposes, or may it be marketed as commercial residential or commercial property? A zoning assessor can establish the general use of your home.
Study Company – Where exactly are the building lines? Do you own a lot more acreage than you realized. You might require to hire a surveyor to assist identify the exact square video of your residential or commercial property.
Flood Plain Inspector – Do you stay in an area prone to flooding and typhoon damages? If your building rests near a flood plain, you might need to have an assessor take a look at it to identify if your house is risk-free from potential danger.
Termite/Pest Control Company – You may have termites as well as not recognize it! Prior to you consider selling your residence, it is highly suggested to have a pest control specialist evaluate your home for termites, bugs and also various other threats associated with vermin.
Title Company – Are you lawfully able to offer the house in any way? Is the property under your name, or do you require the permission of a third party like a previous partner or relative to sell? Employ the assistance of a title firm to verify possession.
Insurance Consultant – Are you responsible for anything past the sale of the residence? Will a potential customer has the ability to guarantee the residence against natural calamities? You might need to consult with your insurance coverage company prior to you take into consideration selling your home to know what is needed from you.
Relocating Company – Last but not least, once you do sell your home you have to move all your stuff! Unless you plan to rent out a van and also do it yourself, you will certainly have to call a moving business to aid you.
When you think about it, there are many people associated with the sale of a home. Though you likely won't see every one of them at once, your residence can anticipate receiving lots of firms as you prepare to sell, not all of them buyers! This is why it is important to think about all factors prior to completing a For Sale by Owner option.
With a property expert on your side, however, many of these jobs may be covered by the company. This is why it is recommended that you talk to a representative also if you intend to sell a house fast with zero equity. Obtain all the truths prior to you hang your indication.


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Blazer = must have in your closet
Monday, December 14, 2015
Menswear Trend for Women
Dude looks like a lady, or other way around. There's a huge movement toward blurring the lines between feminine and masculine looks as well as an awareness of what it means to dress more feminine if you're a male or dressing more masculine if you're a female. It's easy to add a menswear vibe to your wardrobe and this video lays it out pretty simply.
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Everyone knows that Indian fashion is changing rapidly, every Indian girl wants to follow the latest fashion trends and styles. These days, long kameez with churidar pajama trend has become increasingly popular, but there is also another trend, which is becoming very common in India, the young girl that short-term kurties. Recently, Natasha has launched the latest fashion and stylish cotton kurties girl in 2014.
Cotton kurties are decorated with beautiful embroidery and neck design. Every young girl can easily wear these stylish cotton kurties and fashion jeans or leggings. In simple words, we can say that these stylish cotton kurties2014 are perfect for summer. In addition, each of these girls will be wearing cotton kurties even more beautiful. Let's give a quick look stylish cotton kurties girl Natasha 2014 latest summer fashion series.
Amazing Red Colour Girl Kurti-Kurta
Cute Offwhite Colour Girl Kurti-Kurta
New Beig Color Girl Kurti-Kurta
Latest Black Colour Girl Kurti-Kurta
Stylish Style Brown Colour Girl Kurti-Kurta
Gorgeous Light Orange Colour Girl Kurti-Kurta
Alluring Style Beige Brown Colour Girl Embroidered Kurti-Kurta
Glamorous Style Blue Colour Girl Kurti-Kurta
New Amazing Pink Colour Girl Kurti-Kurta
Indian-Pakistani Yellow Colour Girl Kurti-Kurta
White Colour Girl Kurti-Kurta
Purple Colour Girl Kurti-Kurta
Home » Designer Dress » Girls Dress » Kurti Tops » Stylish Ravishing Indian Designer Kurti-Kurta Dress Designs 2014-Girls Wear Latest Fashionable Outfits by Natasha Couture
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A delicious zest lemon birthday cake. Three layer of lemon sponge, drizzled with lemon syrup and sandwiched with lemon buttercream and lemon curd. Decorated with vertical buttercream lines finished with a candied lemons, dried lemons and two white chocolate lolly pops, one with candied lemon peel and one with a message.
Cake Sizes
Small - to feed up to 15 finger portions or 7 dessert portions
Medium - to feed up to 30 finger portions or 15 dessert portions
Large - to feed up to 50 finger portions or 25 dessert portions
Portion sizes:
Finger portions - 1"x1"x5"
Dessert portions - 1"x2"x5"


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Customer accounts
Applies to
- Partner Center
- Partner Center for Microsoft Cloud for US Government
Appropriate roles
- Global admin
- Admin agent
- Sales agent
- Helpdesk agent
As a reseller partner, you should make an account for each of your customers in the Partner Center. The customer account will be your starting point for selling subscriptions, billing, and providing support. You need to make a Partner Center account for each of your customers including customers you had prior to moving onto the Partner Center.
Resources for working with your customers on the Partner Center
|To do this
|Read this to learn how
|Applies to
|Get new customers
|Indirect resellers connect with indirect providers who will refer you to customers. You should make sure your business profile is up-to-date, too. When you and a customer have agreed to work together, add them to your account. Direct partners should read Request a relationship with a customer.
|CSP partners
|Add existing customers to your account
|Customers you transact with on other portals such as Office 365 will appear in your customer list on the Partner Center. You will need to establish reseller relationships with other existing customers. To do so, you email them an invitation to connect with you on the Partner Center.
|CSP partners
|Manage all your customer information
|Add or remove customers or end a customer relationship
|CSP partners


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açılmıştır cumhuriyet caddesi ne açılan kuzey kapısıyla han özgün yapısına kavuşturulmuş ve hanın tanıtımına önemli bir katkı sağlamıştır.
15th century pilgrims G- For Pasha built by the son of Bayazid End Sultan Mehmet Çelebi Mosque i what to gift to the green inn provide income It was built for the guild inn formerly known as the two-storey structure ranked in the courtyard square frame porches and they opened the cradle easterly direction vault over the ground floor with covered room with a single dome Masjid also implicit in the lower level consists of 26 rooms on the upper floor 30 vardır.h kuzey.güney main entrance door to the west, and three are provided The structure was built with two rows of bricks and rubble walls hedgehog eaves results. Geyve inn .yaşanıl the scholarship after the earthquake despite seeing repair
The advent of the surrounding environment is nicely done and the ownership of not enough
remained quite in a bad condition as a result.Osmangazi scholarship by the municipal cultural and natural assets of regional council approved the restoration project on the Framework of February 2006 application is started restoration work on July 2007 studies completed Geyve inn original identity and a new face scholarships were distributed with larla. about a hundred years years within the framework of this study, which covered the northern inn door. Located in the gated area by re-nationalization of the shop what the original inn was opened republic street of the north door been brought to the structure and make a significant contribution to the promotion of the inn.


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Jeff Hornacek demands better effort from the start of games
SALT LAKE CITY — Jeff Hornacek wants to see much more fire and passion from the Knicks at the start of games and throughout them, and challenged his team to play with more pride.
Hornacek was understandably upset Wednesday night after one of the Knicks' worst defeats of the season. The Knicks trailed the struggling Grizzlies, who were missing three starters, by 18 points in the third quarter and lost, 105-99.
The players, particularly Courtney Lee, were peeved with the officiating. Lee was whistled for a technical foul before a jump ball with 17.8 seconds left and the Knicks down three. The Last Two Minute Report released Thursday by the NBA said the technical on Lee was the correct call. All technicals are reviewed by League Operations.
Hornacek, however, didn't blame the referees. He said all the blame was on his players, particularly the starters, and criticized them for overlooking Memphis, which came in with a 14-28 record. Whether they received Hornacek's message should be learned Friday night against the Jazz, which has lost 15 of its last 20.
"They have to take that anger that they had in the locker room after the game into the next one," Hornacek said Wednesday night. "Talk is cheap. You have to go out there on the court and do it. You can talk about it all you want. It's going out there and having that desperation. We played with desperation when we were down 18. That's not what we're trying to do here. We're trying to do it right from the start, play hard."
The Knicks started to play defense late in the third quarter and through the fourth, but Hornacek said it was way too late.
"That's a pride thing," he said. "You're not playing for a half or three quarters and think you're going to turn it on — we're not that team. We've said it a thousand times. We're not that team that thinks we're just going to just play the game. We have to scrap and claw."
The Knicks left for this six-game trip against Western Conference teams confident that they can have success and remain in the playoff picture, if not jump into one of the top eight seeds. They're 10th, three games out of eighth. But the Knicks appeared too confident against Memphis. At 20-25, and 5-16 on the road, the Knicks can't afford to take any team lightly or go through the motions at any point.
"We're all frustrated," Kristaps Porzingis said. "We all want to win. We just need to understand in our minds what are the things we need to do throughout the game to be able to be in position to win late in the game. Not have all that pressure late in the game, and that's when we start playing and we turn it up. We need to have that early on, and then we'll be fine."
Hornacek has mentioned trying different lineups, whether at the start of games or after halftime. He could make a move in the third quarter if the Knicks don't respond Friday.
The Knicks consistently have started slowly in the third quarter. That's when Memphis built its 18-point lead. When the Knicks came back, they had five reserves on the floor at the end of the third and into the fourth.
"The starting group has got to do a better job," Hornacek said. "We had a group out there that got after it, made them take tougher shots. If you let a guy take a shot in this league and think that putting a hand up late is going to do anything, you're crazy. That doesn't affect anybody. It's getting up into legs.
"I thought that bench crew got that going for us. The starters came back in and continued it, but a little too late."
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Monthly Archives: July 2014
I found holes and scratch marks in one of our square foot gardens this morning. Three 'Quadrato D'Asti Giallo' heirloom peppers and a plant lay on top of the soil—the pepper plant's tender white roots dried into toothpicks for Barbies. … Continue reading
The armadillo is back. He's been tearing up the garden and uprooting plants for three weeks in his quest for food. I'm convinced the nearly blind, armor-coated mammal is responsible for the large hole under the deck. I wouldn't be … Continue reading
This year's mid-season contenders for a one-word description of my garden are weedy, wild and wayward. The winning word must describe the condition of my garden for the year and any garden situations that develop and are possibly ignored between … Continue reading
Jules Jacob
Julie "Jules" Jacob is a contemporary poet who often writes about dichotomous conditions and relationships among humans and the natural world. Her poems are recently featured or forthcoming in Plume Poetry, The Tishman Review, Glass: A Journal of Poetry, Rust + Moth, Yes Poetry and elsewhere. She is the author of The Glass Sponge chapbook with select poems featured at the Colorado Gallery of the Arts and Le Moulin à Nef where she was a resident of the Virginia Center for the Creative Arts Poetry Workshop.
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"Salvation by imagination is the lifeline running throughout this chapbook..."
— Dr. Harrison Solow. Harrison Solow is a Pushcart Prize winning writer, author and university professor. Her latest book is Felicity & Barbara Pym.
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Employment and Training Administration
Washington, D. C. 20210
April 12, 1996
April 30, 1997
Experience Rating of Indian Tribes
Purpose. To advise States of the application of the experience rating requirements of Federal law to Indian tribes.
References. Sections 501, 1402(a)(15), 3301-3310 (the Federal Unemployment Tax Act (FUTA)), 7701(a), 7871, and 7873(a)(2) of the Internal Revenue Code (IRC); 25 U.S.C. Sections 450b and 479; Revenue Rulings 56-110, 59-354, 68-493 and 85-194; and Unemployment Insurance Program Letters (UIPLs) 29-83, 29-83, Change 1, 12-87 and 24-89.
Background. It is the Department's position that the granting of reimbursement status to Indian tribes liable for the Federal unemployment tax is inconsistent with the experience rating requirements of Section 3303(a)(1), FUTA. However, some States have nevertheless granted such Indian tribes reimbursement status. Although Congressional action has been anticipated on this matter for a considerable time, it does not appear to be forthcoming. Therefore, the Department is issuing this UIPL to assure consistent treatment of tribes for experience rating purposes. This UIPL also contains a discussion concerning State jurisdiction over the tribes.
Unless greater specificity is required, this UIPL will use the term "tribe" to describe the Indian tribe, its tribal government as well as other tribal governmental entities and tribal business enterprises. Section 7701(a)(40)(A) of the IRC defines the term "Indian tribal government" to mean "the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska natives, which is determined by the Secretary [of the Treasury], after consultation with the Secretary of the Interior, to exercise governmental functions." Tribal governments, usually called "tribal councils," frequently operate business enterprises. "Tribe" is not defined in the IRC. For purposes of the Indian Self-Determination and Education Assistance Act, a tribe is defined as "any Indian tribe, band, nation or other organized group or community . . . which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians." 25 U.S.C. § 450b(e). For purposes of the Indian Reorganization Act, a "tribe" refers to "any Indian tribe, organized band, pueblo, or Indians residing on one reservation." 25 U.S.C. § 479.
Federal Law Requirements. Section 3301, FUTA, imposes an excise tax on every employer (as defined in Section 3306(a)(1), FUTA) with "respect to having individuals in his employ . . . . " To encourage States to cover these services, Section 3302, FUTA, provides for a "normal" and an "additional" credit against this tax. Also, as described below, FUTA requires States to cover services performed for certain entities which are not subject to the FUTA tax and to offer such entities a reimbursement option.
As a condition of receiving the additional credit, Section 3303(a)(1), FUTA, requires that State law provide that "no reduced rate of contributions . . . is permitted to a person (or group of persons) . . . except on the basis of his (or their) experience with respect to unemployment or other factors bearing a direct relation to unemployment risk." (Emphasis added.) Therefore, except as explained below, if an entity is a "person," that entity may be assigned a reduced rate only on the basis of its experience or other factors bearing a direct relation to unemployment risk (hereafter "experience"). If a "person" is assigned a rate that is not based on experience, the State's assignment of rates will conflict with Federal law requirements and all employers in the State will lose the additional credit against the FUTA tax.
To determine if an entity is a "person," States may rely on the entity's FUTA tax status. Section 3306(a)(1), FUTA, defines the term "employer" as, in part, "any person . . . ." Only "employers" are liable for the FUTA tax (Section 3301, FUTA). Thus, any entity determined by the IRS to be an employer subject to and liable for the FUTA tax is a "person" which must be experience rated.
However, since the term "person" is broader than the term "employer," it is possible for an entity to be a "person" even though it is not liable for the FUTA tax. One way this will happen is if all the services performed for a "person" are excluded from the definition of "employment" in Section 3306, FUTA. Two of these exclusions are described in paragraphs (7) and (8) of Section 3306(c):
(7) service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more States or political subdivisions; and any service performed in the employ of any instrumentality of one or more States or political subdivisions to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States from the tax imposed by section 3301;
(8) service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from income tax under section 501(a).
Since these State and local governmental entities and nonprofit organizations are not subject to the FUTA tax, the principal incentive for requiring State unemployment compensation (UC) coverage - the receipt of the tax credits against the FUTA tax for the individual employer - is absent. Sections 3304(a)(6) and 3309, FUTA, therefore, require, as a condition for all employers in a State to receive credit against the FUTA tax, that the State cover these services. These sections further require that States extend the option to make "payments (in lieu of contributions)," commonly called reimbursements, based on these services. The only way a "person" can qualify for reimbursing status under a State law without conflicting with Federal law is by meeting one of these two exclusions.
Providing reimbursement status is viewed by the Department as assigning a zero rate to the "person" because no prospective liability is created. (Similarly, assigning no rate is viewed as assigning a zero rate.) Unless the "person" qualified for reimbursement status as discussed in the preceding paragraph, a conflict with Section 3303(a)(1), FUTA, would exist since the zero rate would not be based on experience. In addition, such a zero rate would not be based on the three years of experience immediately preceding the computation date and "persons" would not receive rates based on the same factors over the same period of time. (A discussion of these experience rating requirements is found in UIPL 29-83 and its Change 1.)
Status of Tribes under Federal Law. It is well established that the IRS and the courts consider tribes to be "persons" for Federal tax purposes. The term "person" is defined in Section 7701(a)(1), IRC, "to mean and include an individual, a trust, estate, partnership, association, company or corporation." IRS Revenue Ruling 85-194 addressed whether an Indian tribal government was a "person." That ruling held that the definition of "person" in Section 7701(a)(1), IRC, "is sufficiently broad to include a governmental body." See Ohio v. Helvering, 292 U.S. 360 (1934). Therefore, the tribal government was a "person." The fact that tribes may perform governmental functions does not, therefore, form a basis for excepting them from the definition of "person." In fact, in cases where they are subject to the FUTA tax, they are plainly "persons" under Federal law since only "persons" are subject to this tax.
In Revenue Ruling 56-110, the IRS determined that a business enterprise operated by a tribe is not an instrumentality wholly-owned by the United States and, therefore, is liable for the FUTA tax. Revenue Ruling 59-354 held that a tribal council is liable for FUTA taxes for employees of the council and employees of tribal council business enterprises. Revenue Ruling 68-493 held that services performed by an Indian employee are not excepted from the FUTA definition of employment merely because the Indian is a ward of the United States.
Courts have upheld the IRS position that tribes are subject to FUTA. See Matter of Cabazon Indian Casino, 57 B.R. 398 (Bankr. 9th Cir. 1986), and Washoe Tribes v. United States, 79-2 U.S. Tax Cas. (CCH) P9718. Also, Confederated Tribes of Warm Springs Reservation v. Kurtz, 691 F.2d 878 (9th Cir. 1982), established that tribes are liable for Federal excise taxes. Under Section 3301, FUTA, the FUTA tax is specifically defined as an excise tax.
The FUTA liability of tribes is confirmed by the fact that two special provisions were deemed necessary to exempt certain tribal services from the FUTA tax. First, an amnesty provision was created in 1986 to exempt service in the employ of "a qualified Indian entity" from the FUTA tax for a specific period during which the entity (that is, the tribe) was not covered by a State UC program. See UIPL 12-87. Second, Sections 1402(a)(15) and 7873(a)(2) were added to the IRC in 1988 to exclude from the FUTA tax services "performed in a fishing rights-related activity of an Indian tribe by a member of such tribe for another member of such tribe or for a qualified Indian entity." See UIPL 24-89.
Even though tribes perform governmental functions, this does not mean that a tribe may be treated as a governmental entity for FUTA purposes. In fact, in Section 7871, IRC, Congress has clearly delineated those situations where a tribe may be treated as a State for Federal tax purposes. These purposes do not include the FUTA tax.(1) The FUTA governmental exclusion in Section 3306(c)(7) applies only to State governments or "political subdivisions thereof." In the attached correspondence, the IRS has confirmed that, even where tribes are considered to be political subdivisions or agencies of a State under State law, the tribes remain subject to the FUTA tax in the same way as other private employers. (The IRS further stated that tribes would likely not be allowed a credit against the FUTA tax for any reimbursements made to a State's unemployment fund.) A State may, for UC purposes, treat a tribe as a Section 3306(c)(7), FUTA, entity only if the tribe is in fact such an entity under Federal law. Merely designating a tribe as a governmental entity under State UC law is not sufficient; the tribe must be a Section 3306(c)(7) entity in all respects. The term "political subdivision" is a Federal law term; it is not affected by the State's use of that term.
In sum, if a tribe is subject to the FUTA tax, it is a "person." This tribe is not a governmental entity described in Section 3306(c)(7) since such entities are exempt from the FUTA tax. The State may not give this tribe reimbursable status and may assign it a reduced rate only on the basis of its experience.
Status of Tribes under State Law - Jurisdictional Issues. The provisions of FUTA relating to taxable services do not require a State to cover these services for UC purposes. Instead, coverage is encouraged by granting employers credit against the FUTA tax for contributions paid on services covered under State law. Since States have limited jurisdictional rights over tribes or activities on reservations, State UC coverage has not always been extended to the tribes. In some States, the continuation of coverage for tribal services is conditioned on the tribe's payment of its UC benefit costs. If tribes are not covered under State law, then they will not be eligible for any credit against the FUTA tax.
A leading State court decision on this jurisdictional matter is Employment Security Department v. the Cheyenne River Sioux Tribe, 119 N.W.2d 285 (S.D. 1963). In this case, South Dakota sought to collect from a tribe contributions owed to the State's UC fund. The Cheyenne Court noted that the tribal authority in certain areas results in the existence of three forms of government within the geographical confines of the State: the United States of America, the State itself and Indian tribes. In concluding that the Cheyenne River Sioux Tribe was immune from suit, the Court decided that "unless Congress enacts a statute authorizing, or consenting to, actions to enforce the claimed liability, the courts of this state have no jurisdiction of the Tribe in this civil action."
The United States Supreme Court has confirmed the States' limited jurisdiction over tribes. In Bryan v. Itasca County, 426 U.S. 373, 96 S.Ct. 2102 (1976), the Court held that States may not impose a tax, in this case a personal property tax, on Indians living on reservations without the consent of Congress. In White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 143, 100 S.Ct. 2578, 2583 (1980), the Court held that States could not impose taxes on a non-tribal company operating on a reservation. The White Mountain opinion provided a useful summary concerning the status of tribes:
The status of the tribes has been described as "'an anomalous one and of complex character,'" for despite their partial assimilation into American culture, the tribes have retained "'a semi-independent position . . . not as States, not as nations, not as possessed of the full attributes of sovereignty, but as a separate people, with the power of regulating their internal and social relations, and thus far not brought under the laws of the Union or the State within whose limits they resided.'" [Citations omitted.]
At least one State mandates UC coverage of tribes on the basis that, through Section 3305(d), FUTA, Congress has provided States with the authority to cover services on lands held in trust for the tribes by the Federal government. That section provides that "[n]o person shall be relieved from compliance with a State unemployment compensation law on the ground that services were performed on land or premises owned, held, or possessed by the United States, and any State shall have full jurisdiction and power to enforce the provisions of such law to the same extent and with the same effect as though such place were not owned held, or possessed by the United States." The Department has not, however, taken a position on this.
In short, States have limited jurisdictional authority to impose or collect a State UC tax on tribes. However, unless this tax is imposed by the State and paid by the tribes, the tribes receive no credit against the FUTA tax for which they are liable.
Summary. Although tribes may perform governmental activities, this does not mean that they are not liable for the FUTA tax. In fact, both the IRS and the courts have concluded that tribes are "persons" liable for the tax. For employers in a State to receive the additional credit, the State may assign reduced rates to any "person" only on the basis of experience. If a State does not assign a rate based on experience to a FUTA liable employer, this experience requirement is not met. Only entities excluded from the FUTA tax under Sections 3306(c)(7) and (8) qualify for reimbursement status. As FUTA liable tribes are not among those entities qualifying for the reimbursement option, they must be assigned a reduced rate only on the basis of experience.
Action Required. State agencies should assure that, for experience rating purposes, tribes are treated consistent with the Federal law requirements described herein.
Inquiries. Please direct inquiries to the appropriate Regional Office.
1. Section 7871 lists 17 different provisions/chapters of Federal law, including those addressing charitable contributions, accident and health plans, and bonds. Although Section 7871(a)(2) provides that tribes will be treated as States for purposes of four excise taxes, the FUTA tax is not mentioned. (Section 3301, FUTA, describes the FUTA tax as an excise tax.) The legislative history of Section 7871 is clear that the need for legislation arose because "Indian tribal governments are not treated as State and local governments." S. Rep. No. 646, 97th Cong. 2nd. Sess. 8 (1982). Also, see Cabazon at 401.


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_AMA Motocross - Washougal, WA - TLD Press Release
Washougal is one of the most anticipated races on the calendar. The scenery and local weather make for the perfect setting for a motocross race. The Troy Lee Designs/ Lucas Oil/ Honda team was without one member last weekend, as Christian Craig is still on the mend from a crash he had last weekend. Still no word on when he will be returning to action.
Travis Baker scored the teams best finish this weekend with a 16th overall. Moto one was actually a great start for Travis as he came around lap one in seventh place. He worked his way forward, determined not to squander the good start, and sat in fourth place for a portion of the moto. He slipped to sixth as the moto wound down and with just a few laps left he lost the front end in a slick turn and went down. He would remount and finish the moto in 18th. Cole Seely crashed in the second turn and worked his way all the way up past his teammate to finish 17th.
The second moto Baker started in thirteenth and spent the entire moto battling hard with a competitive group of riders. He finished thirteenth ahead of some great riders including Musquin, Tickle and Wil Hahn. Seely was working hard and making progress of his own until some debris got sucked into his rear wheel and derailed his chain and his chances at improving his first moto score. Cole would have to settle for 39th that moto and 21st overall.
The team sported a wild look for the weekend as they debuted some of the new SE Pro gear for 2012. The same gear and helmets that Cole and Travis used this weekend will be available for purchase soon at your local dealer. Visit www.troyleedesigns.com to see all the new designs and colors.
TLD would like to thank all of our team sponsors: Lucas Oil, American Honda, PPG, Red Bull, SillyBrandz Global, Adidas, Specialized, BioLytical Labs, Dunlop, McQueen Racing, VQ OrthoCare, Shock Doctor, Skullcandy, Renthal, Alpinestars, Pro Circuit, Primm MX Collection, Couts Heating & Cooling, Selle Italia, N-Style, VP Racing Fuels, Boyesen, ODI, DID, Rossignol, Pacific Collision Centers, Muc-Off, Kasey Kahne, Elrod Racing, New Era, Leatt, Cycra, Hammerhead, Hinson, Light Speed, Moto Tassinari, Twin Air, Talon, QTM, and EPIC Action Camera.


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This product is out of stock, and not coming back.It may have been replaced by a newer version, see replacement/alternatives listed below.
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Girls' Swim and Dive Makes a Splash
October 23, 2018
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The Scarsdale High School girls' swim and dive team completed its first undefeated season in 30 years after it defeated Ardsley in its last dual meet on October 18th. The Raiders have performed strongly throughout the season, and they attribute their success to their "passion about swimming and hard work of the team," said freestyle swimmer Nicole Kassabian '19. Furthermore, the team was able to succeed because "we were able to come together as a team and figure out what everyone's strengths were which benefited us in the end," said team captain Mia Dell'Orto '19.
On October 20th, the Section 1 League 2 Championships (divisionals) kicked off the team's postseason. The Raiders beat Rye Neck High School—the second place team—by over 15 points. "Winning divisionals was the best feeling and everyone was so excited. We worked really hard for it and it was the first time in 30 years that this has happened, which made winning feel even more special," said Dell'Orto. The team hopes to continue its stellar performance through the Section 1 and New York Championships.


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Η Demy θα εκπροσωπήσει την Ελλάδα στον φετινό διαγωνισμό της Eurovision 2017, που θα διεξαχθεί στο Κίεβο από τις 9 έως τις 13 Μαΐου 2017.
Τρία είναι τα τραγούδια που ετοίμασε μια δυναμική ομάδα, που απαρτίζουν ο συνθέτης Δημήτρης Κοντόπουλος και o σκηνοθέτης Φωκάς Ευαγγελινός. Τους στίχους έγραψαν η Romy Papadea και ο John Ballard. Τη σκηνοθεσία και των τριών Video Clip ανέλαβε ο μαέστρος της εικόνας Γιάννης Παπαδάκος.
Demy will represent Greece at the Eurovision Song Contest 2017 in Kyiv from 9th to 13th of May 2017. There are three songs that prepared from a dynamic team: the composer, Dimitris Kontopoulos and stage director Fokas Evaggelinos. The lyrics written by Romy Papadea and John Ballard. The director of the three Video Clips is Yiannis Papadakos.
This is Love – Demy (Eurovision 2017 Greece)
Σύνθεση – Παραγωγή: Δημήτρης Κοντόπουλος (Composed By Dimitris Kontopoulos)
Στίχοι(Lyrics): Romy Papadea & John Ballard
Directed: Yiannis Papadakos
Edited: Vasilis Tzanis
Visual Effects: Thomas Doukinitsas
Color Grading: Dimitris Karteris
Holding on to what we had
Can be so complicated
Could be time to move along
And face it
No more debating
Watched the river running dry
Now it's time to say goodbye
There's an echo in my head
There's a story still unread
And I need you here tonight
Walk away don't turn around
I will never let you down
I won't let you see me cry
There's an echo in my head
There's a crossroad up ahead
How I want you here
Forever and ever
And ever and ever
I'm not giving up
This is love
Reaching out for the stars
You and me as one
This is love
Holding on to what we had can be
So self destroying
Remember how we laughed and played around
Till night, met the morning
Watched the sunset in the sky
There would never be goodbye
There's an echo in my head
There's a story still unread
And I need you here tonight
Walk away don't turn around
I will never let you down
How I want you here
forever and ever
and ever and ever
I'm not giving up
This is love
Reaching out for the stars
You and me as one
This is love
Demy's love affair with music started at a very early age, with piano lessons at the young age of five, before even going to school. Meanwhile, she enrolled for the school choir and also attended music theory and harmony lessons, while she hasn't stop taking vocal coaching as well as piano lessons up until today.
Her musical influences come from many different kinds of music, out of which she distinguishes jazz, soul, rock n' roll and r'n'b, aiming to experiment with every one of her songs, as she avoids categorizing herself in one particular kind of music.
After her official launch in the music world in 2011, Demy has enjoyed a series of successful collaborations with well known Greek artists, and has released several singles that gained both national and international acclaim.
During the past two years she has started a stage career resulting in leading roles in big scale musical productions. In her free time, Demy is a diligent Law student.


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Vastavam web: Boollywood filmmaker Sabbir Khan, who has teamed up with Nawazuddin Siddiqui for "Munna Michael", says the best part about the actor is that he doesn't have a know-it-all attitude despite being a very good performer."He's a director's actor. I've never found a more neutral person. He comes with completely neutrality on sets. He waits for you to say what you want and he will do that. He is such a delight to work with," Sabbir told PTI.
The film chronicles the story of a young man from the streets, called Munna, played by Tiger Shroff, who is a big fan of Michael Jackson. Munna then gives dance lessons to Mahinder Fauji, played by Nawazuddin, who is a gangster."The beauty of Nawazuddin is that he doesn't interfere with the film. We had a complete bound script and both Tiger and Nawazuddin did workshops. We set the tone of how both the characters will act, so there was very little room on sets to make changes." While this is his third film with Tiger after hits like "Heropanti" and "Baaghi", Sabbir says convincing Nawazuddin for the film wasn't difficult at all.
"Fortunately, even before I finished the script, he got up and said 'I am doing this film'. We had coffee and sat down and after ten minutes I told him that he would have to dance in the film. He smiled and said he knew it." Sabbir says though he agreed to dance, Nawazuddin was still initially hesitant.


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14 while alkaloids were initially suspected to be the cns-active agents in brahmi, 15 the very small amounts of nicotine and other simple alkaloids are no longer considered to be of pharmacologic importance.
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Please inform your physician before consuming in the following situationsPregnancy Breastfeeding Diabetes Hypertension Specific contraindications have not been identifiedPlease consult your physician if symptoms persist.
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although we are confident that kharosthi is an adaptation of semitic, the connection between brahmi and semitic remains unclear.
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Creamy Tahini Salad Dressing
Creamy dressings often are full of dairy but this vegan Creamy Tahini Salad Dressing recipe is delicious and super easy to make! This dressing is packed with protein from the nutritious tahini. It is for sure one of my favourite salad dressings.
Creamy Tahini Salad Dressing Recipe
10 Tbsp Tahini
5 tbsp lemon juice
1 1/2 tsp. Braggs or soya sauce
or 1/2 tsp Himalayan Salt and 1/2 tsp curry powder
7 – 10 Tbsp water (if you want a warm dressing then use warm water)
- Mix 1 tablespoon of lemon juice at a time with tahini in a jar.
- Add seasoning of your choice and enough water till creamy.
- Serve on top of a fresh green salad of lettuce or watercress or a crunchy salad
Note: This recipe is often recommended in our Seasonal Diets and Detoxes due to its high protein and great taste.
Have you heard of the olive oil fraud?
Find out Which Olive Oil to Buy.
A few more salad dressings:
Lemon-Mint Salad Dressing – This a delicious and refreshing mint salad dressing.
Avocado Tomato Salad Dressing – This Avocado Tomato Salad Dressing is an easy way to jazz up any salad!
Olive Oil Lemon Juice Salad Dressing – This olive oil lemon juice salad dressing is always enjoyed by everyone who has it with one of my salads.
Cool Summer Salad For Dinner


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Lauren Graham joins the Gilmore Guys.
Lauren Graham on Twitter
Many laughs and a few tears and singing, too! So glad we (finally) got to chat. Huzzah for the @GilmoreGuysShow! https://t.co/s8aCM1VFgM
Gilmore Guys on Twitter
Happy June 3rd! Today on the last episode of #GilmoreGuys we talk to @thelaurengraham!
Lauren Graham by Gilmore Guys
Lauren Graham joins the Gilmore Guys. Thanks for listening!


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Don Johnson joins Rupert Grint in Sick Note
Miami Vice star Don Johnson has joined Rupert Grint and Nick Frost in the Sky Atlantic comedy Sick Note.
Chortle last week reported how the Harry Potter and Mr Selfridge stars were filming the series in London.
Now Sky has officially released details of the show, with further details of the plot – which revolves around a cancer diagnosis.
Grint plays Daniel Glass, a compulsive liar, who's stuck in a failing relationship and a dead-end job, where he is under the thumb of his boss Kenny West, to be played by Johnson.
But when he is diagnosed with oesophageal cancer, everyone starts to treat him better. So when he later finds out he was misdiagnosed by incompetent oncologist (Frost), he decides to keep up the pretence of being ill, aided by the doctor.
Also in the cast are Daniel Rigby and Camilla Beeput, whose credits include Peep Show, Bull and Superbob.
The series, which is written by James Serafinowicz and Nat Saunders and directed by Upstart Crow's Matt Lipsey, is set to air in early 2017.
Jo Sargent, managing director at programme-makers King Bert said: 'Nat and James have done a brilliant job creating an enticing and funny hook, and I look forward to our stellar cast bringing their hilarious scripts to life.'
Comedy Bang Bang's Scott Aukerman has worked with Serafinowicz and Saunders on developing the show, which is produced by Walliams & Friend'sSarah Fraser.
Published: 31 May 2016


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|Listing Price:
|Price per Square Foot:
|Interior Space:
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This eye-popping penthouse has serious swagger. Furnished by European designers EVO. Breathtaking even before you see the 360 views. Extravagant 7,123 SF exterior, glass pool, Jacuzzi, kitchen & bar. Unparalleled electronics, LED light shows & most advanced home automation. Private gym, 2 steam showers, glass elevator & champagne/wine display. Entertainment area, DJ booth, bar, pool table & 20 ft LED video wall. 5 parking spaces. Wake up in wonderland! Security Video/Audio Devices Operating on Premises.
The MLS data provided for the property above (MLS#A10454314) is provided courtesy of Coldwell Banker Residential Real Estate. Source: Southeast Florida MLS. Data updated 1/29/2020. Information is deemed reliable but not guaranteed. The listing data on this page comes from the Internet Data Exchange (IDX), a collaboration between the REALTOR(R) associations in the South Florida Multiple Listing Service (MLS) including The Miami Association of Realtors and the Realtor Association of Greater Ft. Lauderdale. All rights reserved. A property appearing on this website is not necessarily an exclusive listing of Brown Harris Stevens, and may be listed with other brokers. An agent of Brown Harris Stevens appearing on this website as the contact person for any property is not necessarily the listing agent, however, is acting at a transaction broker. The name of the listing broker appears with every property detail page, shown just after the map. When properties are presented as part of lists, generally the Brown Harris Stevens listings for Miami Beach are highlighted in yellow. The information being provided is for consumers' personal, non-commercial use. Federal law prohibits discrimination on the basis of race, color, religion, sex, handicap, familial status or national origin in the sale, rental or financing of housing. Contact Mark Zilbert on Zilbert.com for more information. Mark is a Realtor and real estate sales professional broker with Brown Harris Stevens (formerly Zilbert International Realty/Zilbert Realty Group).
Brown Harris Stevens recommends that buyers, sellers and renters of real estate consult appropriate professionals for legal and other specialized advice.
Information presented on this website is believed to be accurate but is not warranted. Oral representations should not be considered valid. Information presented on this site (and in generated reports) may contain listings from both Brown Harris Stevens and other brokers who cooperate with Brown Harris Stevens. The content on this webpage (including drawings, photos, text and other materials) may have been provided by developers, third parties or others, and may have been extracted from a developer's marketing materials. Brown Harris Stevens does not warrant the accuracy of such information. You should consult your Purchase Agreement, Contract and Condominium Documents for accurate information. Brown Harris Stevens is an independent broker and has no developer affiliation, unless otherwise noted.