text:
Divorcing business owners should pay attention to the tax consequences
October 9, 2023
If you're getting a divorce, you know the process is generally filled with stress. But if you're a business owner, tax issues can complicate matters even more. Your business ownership interest is one of your biggest personal assets and in many cases, your marital property will include all or part of it.
Transferring property tax-free
In general, you can divide most assets, including cash and business ownership interests, between you and your soon-to-be ex-spouse without any federal income or gift tax consequences. When an asset falls under this tax-free transfer rule, the spouse who receives the asset takes over its existing tax basis (for tax gain or loss purposes) and its existing holding period (for short-term or long-term holding period purposes).
For example, let's say that under the terms of your divorce agreement, you give your house to your spouse in exchange for keeping 100% of the stock in your business. That asset swap would be tax-free. And the existing basis and holding period for the home and the stock would carry over to the person who receives them.
Tax-free transfers can occur before a divorce or at the time it becomes final. Tax-free treatment also applies to post-divorce transfers as long as they're made "incident to divorce." This means transfers that occur within:
- A year after the date the marriage ends, or
- Six years after the date the marriage ends if the transfers are made pursuant to your divorce agreement.
Additional future tax issues
Eventually, there will be tax implications for assets received tax-free in a divorce settlement. The ex-spouse who winds up owning an appreciated asset — when the fair market value exceeds the tax basis — generally must recognize taxable gain when it's sold (unless an exception applies).
What if your ex-spouse receives 49% of your highly appreciated small business stock? Thanks to the tax-free transfer rule, there's no tax impact when the shares are transferred. Your ex will continue to apply the same tax rules as if you had continued to own the shares, including carryover basis and carryover holding period. When your ex-spouse ultimately sells the shares, he or she will owe any capital gains taxes. You will owe nothing.
Note: The person who winds up owning appreciated assets must pay the built-in tax liability that comes with them. From a net-of-tax perspective, appreciated assets are worth less than an equal amount of cash or other assets that haven't appreciated. That's why you should always take taxes into account when negotiating your divorce agreement.
In addition, the beneficial tax-free transfer rule is now extended to ordinary-income assets, not just to capital-gains assets. For example, if you transfer business receivables or inventory to your ex-spouse in a divorce, these types of ordinary-income assets can also be transferred tax-free. When the asset is later sold, converted to cash or exercised (in the case of nonqualified stock options), the person who owns the asset at that time must recognize the income and pay the tax liability.
Avoid surprises by planning ahead
Like many major life events, divorce can have significant tax implications. For example, you may receive an unexpected tax bill if you don't carefully handle the splitting up of qualified retirement plan accounts (such as a 401(k) plan) and IRAs. And if you own a business, the stakes are higher. Contact us. We can help you minimize the adverse tax consequences of settling your divorce.
© 2023


text:
3/4 cup butter, softened
3/4 cup sugar
3 eggs
2 teaspoons peppermint extract
3-1/4 cups all-purpose flour
1 teaspoon baking powder
1/4 teaspoon salt
1 cup crushed peppermint candies
2 cups (12 ounces) semisweet chocolate chips
2 tablespoons shortening
1/2 cup crushed peppermint candies
In a large bowl, cream butter and sugar.
Add eggs, one at a time, beating well after each addition.
Beat in extract. Combine the flour, baking powder and salt; stir in peppermint candy. Gradually add to creamed mixture, beating until blended (dough will be stiff).
Divide dough in half.
On an ungreased baking sheet, shape each portion into a 12-in. x 2-1/2-in. rectangle.
Bake at 350° for 25-30 minutes or until golden brown. Carefully remove to wire racks; cool for 15 minutes. Transfer to a cutting board; cut diagonally with a sharp knife into 1/2-in. slices. Place cut side down on ungreased baking sheets. Bake for 12-15 minutes or until firm.
Remove to wire racks to cool. In a microwave-safe bowl, melt chocolate chips and shortening; stir until smooth. Drizzle over biscotti; sprinkle with candy. Place on waxed paper until set.
Store in an airtight container. Yield: about 3-1/2 dozen.

subset: commoncrawl


text:
Regular price $150.00 Sale
This shelf would be great hung next to your favorite chill nook or sitting on your dresser. These shelves are cut and hand assembled here in house and secured with nails. This shelf features several small compartments for your favorite gemstones, jewelry and meditation goodies! You can change this shelves position to create different compartments and display areas.
This style shelf will measure around 30 inches wide and will always measure 3.5 inches deep.
All shelves made in Central City, Colorado! Our shelves are built to last out of Blue Pine! We recommend using a couple nails to hang your shelf in your favorite area!
Custom staining is available for a small extra fee. Take notice of the drop down menu of color options. Please allow a day or two extra for the staining process!


text:
Better we should redress the after-effects than wallow in dead-end guilt. The makers of the new five-part American Experience series We Shall Remain agree. Put together by five teams of white and Native American producers and directors (among them Ric Burns), the 90-minute documentaries highlight five touchstone events: the Plimoth Colony ("After the Mayflower," April 13); Shawnee efforts to unite Midwestern tribes into a separate nation ("Tecumseh's Vision," April 20); the expulsion of the Cherokee from the Southeast ("Trail of Tears," April 27); Geronimo's renegade last stand ("Geronimo," May 4); and the 1973 Lakota-FBI standoff on the Pine Ridge Reservation ("Wounded Knee," May 11).
Delivered by Benjamin Bratt, narration throughout is intelligent and rational. No scolding. No PC revisionist bull. No government lies. The official series subtext is a clearheaded "neither noble nor savage." It works. We Shall Remain demystifies a history all but demolished by myth, propaganda, and Hollywood.
Perhaps the Pilmoth Colony story is too familiar, or perhaps colonial re-enactors are by definition tedious and boring, but the series starts slowly with the plodding saga of Massasoit, Governor Bradford, Thanksgiving, and King Philip's War (well explained for a change). This installment is more "good for you" than engrossing, but stick it out. As time goes on, photographic records replace re-enactment as the primary visual tool, and things pick up.
The final two films are by far the best. Geronimo's epic journey from traumatized massacre survivor to diehard war chief to carnival exhibit is perhaps the most human story in American history. That this now-mythic figure, whose relentless campaigns caused his tribe to lose their ancestral home, was invited to lead Teddy Roosevelt's 1905 inaugural parade makes him, and by extension all Native Americans, more real and immediate than dry and distancing high-school texts ever allowed. Viewers will be amazed.
But "Wounded Knee" transcends even that revelatory coup. If you're keeping score, this program ranks among the best TV documentaries ever made. The film (all news footage and interviews) covers the Watergate-era occupation of the reservation town of Wounded Knee by armed members of the American Indian Movement (AIM) protesting corrupt reservation officials. Nixon's racist FBI portrayed the AIM as domestic terrorists; the political left called them heroes. They were a little of both, but this film sorts it out with no apologies (neither noble nor savage, remember), and viewers will inevitably understand and sympathize with the dissenters.
In terms of exposition, inspiration, and cross-cultural outreach, you can think of We Shall Remain as the Native American Eyes on the Prize. Like that landmark documentary, this series reminds us that true glory lies in the honest histories of people, not the manipulated histories of governments. This is the stuff they kept from us.
See all articles by: CLIF GARBODEN
All Slideshows


text:
Four IT industry leaders called on May 19 for a new immigration policy. They touch on a number of issues, including dysfunction in our relations with foreigners who earn graduate degrees here. "Today foreign nationals account for 50% of master's degrees and 70% of Ph.D. degrees in electrical and electronic engineering in the U.S. Yet, our antiquated immigration laws numerically limit the numbers of these individuals, by the thousands, from entering our country annually. What kind of strategy is it to train the world's best and brightest in our great universities – and then require them to leave?"
The authors are members of the President's Council on Jobs and Competitiveness
Their statement in full:
America needs a 21st century immigration policy
President Obama's recent focus on immigration highlights America's "broken" system and its impact on our economy. Fixing it requires Republicans and Democrats to show political courage and implement reforms to expand and strengthen the American economy. As members of the President's Council on Jobs and Competitiveness, we share his deep concern that our nation's ability to compete economically is being damaged by the two parties battling over immigration laws and policies.
To some, the link between immigration reform and economic growth may be surprising. To America's most innovative industries, it is a link we know is fundamental.
The global economy means companies that drive U.S. job creation and economic growth are in a worldwide competition for talent. While other countries are aggressively creating policies and incentives to attract a highly educated workforce, America has stagnated. Once a magnet for the world's top minds, America now faces a "reverse brain drain" and is no longer the first choice for many entrepreneurs creating new companies and jobs.
America needs a pro-growth immigration system that works for U.S. workers and employers in today's global economy. And we need it now.
First, we need to invest in homegrown talent that is educated and trained in the critical science, technology, engineering and math fields. The U.S. education system must be improved, top to bottom, so that our most precious resource – our children – can compete in the increasingly global world economy. Statistically our K-12 students are falling farther behind students in Korea, China and elsewhere in the physical sciences. We can and must do better.
Second, the United States must allow employers to recruit and retain the world's best brains. We need a pro-growth based green card system to replace the current system that is plagued with years-long backlogs. Waiting a decade or more during the H1B specialty visa and green card process demoralizes the next great American immigrant Nobel laureate. More of them are returning to their home countries, like China and India, and driving new scientific breakthroughs and innovations there.
Third, we should staple a green card to every advanced diploma in critical fields to keep foreign-born students graduating from a U.S. university or college here in America, working for our future. Today foreign nationals account for 50% of master's degrees and 70% of Ph.D. degrees in electrical and electronic engineering in the U.S. Yet, our antiquated immigration laws numerically limit the numbers of these individuals, by the thousands, from entering our country annually. What kind of strategy is it to train the world's best and brightest in our great universities – and then require them to leave?
America's cutting-edge job creating industries – from computing to biotech – rely on immigrant scientists, engineers and entrepreneurs to remain competitive. And as the President said in his speech, they are responsible for founding iconic companies like Google, Yahoo and eBay.
According to a Kauffman Foundation study, 40 million jobs have been created in the past 25 years by high growth U.S. entrepreneurial companies. Of those, according to a Duke and UC Berkeley report, more than a quarter of U.S. technology and engineering businesses launched between 1995 and 2005 had a foreign-born founder. And in 2005, companies created by immigrants produced $52 billion in sales and employed 450,000 workers, so getting this right is paramount.
Silicon Valley offers a good example of the impact foreign nationals make on U.S. innovation – and the arduous process companies must go through to retain them. With 80% of Intel R&D conducted in the U.S., employing people with specific expertise in U.S. facilities is imperative. Right now, there are software engineers in the UK, who cannot come to work in a U.S. Intel facility until visas are available in the next fiscal year. And experts in next-generation mobile technology who must remain in Finland, rather than joining an Intel research and development team in the U.S.
At Facebook, Javier Olivan was instrumental in creating the technology that has translated the site into more than 70 languages, connecting people and businesses in the U.S. with markets around the world. Despite making a significant contribution to economic growth, Javier was lucky to be able to stay in this country. The year he applied for an H-1B visa, there were 150,000 applicants and only 65,000 visas.
U.S. employers must look ahead to coming talent shortages and plan their workforce needs years in advance. They need policy certainty from Washington to know they will be able to hire the very best talent to meet the demands of the global innovation marketplace. It is time for Congress and the Administration to pass bi-partisan immigration reforms. In particular, taking quick action to attract and retain science and engineering talent is critical to the growth of our economy.
Let's create a pro-growth immigration system that works. Our global competitiveness should not be a partisan debate, it should be a top American priority.
The writers, Steve Case, CEO of Revolution, John Doerr, Partner, Kleiner Perkins Caufield & Byers ; Paul Otellini, CEO of Intel Corporation, and Sheryl Sandberg, COO of Facebook, are members of the President's Council on Jobs and Competitiveness.


text:
1 can of tuna (about 7 oz)
1 Idaho potato – boiled and mashed
A handful of cilantro – finely chopped (you can use spring onions)
1 small shallot – finely chopped
1 small egg
1 tsp of mustard
Salt and pepper to taste
1. Open the can tuna and drain all the water out. Put the tuna in a bowl and add in all the rest of the ingredients.
2. Mix everything together until well combined. Make into patties. The size depends on how big you want the patties to be.
3. Heat up a skillet with some olive oil. Pan fried the patties until golden brown on both side.
4. Serve warm or at room temperature with some tartar sauce or chili sauce.
Note: There are times I will replaced the mashed potato with ¾ cup of breadcrumbs and the patties tasted just as good.


text:
While Congress set aside $25 billion for rent relief in the latest stimulus package, it still has not been distributed to most states. That will likely happen in the next few days. However, some are warning that delays, seen with some state-enacted and funded rent relief programs, could become more widespread.
"I applied for rent relief in the summer of 2020, I didn't hear back for six months," said a Boston woman who worked as a videographer and photographer before the pandemic.
"Due to the pandemic, the industry I work in essentially evaporated," she explained.
She tried to keep up with her rent, even though she was not working but fell behind over the summer. She had hopes that Massachusetts's rent-relief programs could help her, but it dwindled with each month that went brand she did not get a response from the program.
"In this time my roommate and I were struggling," she explained, "We ended up leaving our apartment out of fear because we were worried about accumulating more debt and our lease was expiring, so we didn't know what to do."
She did not know it then, but that decision disqualified her from now being able to actually get the rent relief. The program notified her of that shortly after. Now, she owes thousands in back rent, has no idea where the money for that will come from, and no longer has a place of her own.
She is still fighting the program's decision but also has taken her fight to the group Cancel the Rents, Boston. The group hopes to get rent debt completely canceled directly by Congress or President Biden on the position that the current program is not helping many in need. For example, in Massachusetts, the state is soon expected to get $500 million from the $25 billion in federal rent relief dollars to distribute. However, the state set aside roughly $100 million in rent relief months ago and still has not been able to fully disburse that money to people in need.
"A lot of people are in this situation. A lot of people have applied for this relief and have gone months without hearing back, and in that time, a lot can happen," she added.
"A majority of those programs have worked well," said Diane Yentel with the National Low-Income Housing Coalition. "Most of them have gotten the money out quickly and efficiently to the people who needed the money most."
The National Low-Income Housing Coalition has followed rent-relief distribution around the country. She says two issues have caused delays in getting rent relief to those in need. The first centers around programs being understaffed and overwhelmed. The second and bigger issue is around programs having overburdened themselves and tenants with bureaucracy.
"Some of them had additional restrictions on the funds unnecessarily," explained Yentel. "Some of them required an hour-long intake interview and a 55-page application."
Essentially, some programs added extra barriers, beyond what Congress stipulated, for the rent relief and that has slowed down distribution.
Again, for the most part, these delays in rent relief have been limited to a handful of states, with programs understaffed or that added extra requirements for the funds. However, Yentel now fears the issue could now become far more widespread.
On the last day of the Trump Administration, the U.S. Treasury Department issued an FAQ with new guidance for the $25 billion in rent relief it's releasing.
"It is unfortunately and unnecessarily restrictive," said Yentel. "It is requiring localities to have burdensome documentation, including some that could do long-term harm to some tenants, like requiring eviction notices in hand before people can get those funds."
The requirement set forth by the U.S. Treasury Department under the Trump Administration could lead to long-term issues for people to get short-term help. For example, requiring an eviction notice to have been file will lead to someone being struggling to rent for years to come. Most landlords will not allow someone with prior evictions on file to rent from them.
"We'll be urging incoming secretary Yellen to put out rescind this FAQ and start over," Yentel added.


text:
When comparing Medium vs Facebook, the Slant community recommends Medium for most people. In the question"What are the best Social Networking Platforms?" Medium is ranked 6th while Facebook is ranked 30th. The most important reason people chose Medium is:
Medium has clean, minimalist pages with pictures and great typography.
Ranked in these QuestionsQuestion Ranking
Pro Clean, beautiful pages
Medium has clean, minimalist pages with pictures and great typography.
Pro Excellent readability
There are no distractions and with a clean layout and great typography, reading Medium articles is a pleasure.
Pro Zero setup required
As soon as you sign-up for the service, you are ready to start writing.
Pro Clean writing experience
Medium takes away all the clutter without taking away any necessary features for a better writing experience. And it doesn't require knowing Markdown to write, all tools are WYSIWYG.
Pro Great inbound channels to acquire bigger audiences quickly
Has a great network based on tags and search for "Suggest an article" as a similar read to others and for specific categories. Allows you a much bigger audience quicker than most platforms.
Pro Unintrusive yet powerful community interaction
Allows for finding new, related content.
Pro Great post editor
A WYSIWYG editor that does not get in the way at all. It is invisible most of the time and only appears when you select something.
Pro Bookmarking
Medium allows bookmarking articles and following collections as well as users.
Pro Paragraph based commenting
As Medium encourages long-form writing they've re-imagined how comments should work accordingly. You can leave comments for every paragraph separately, so you don't have to reference a specific part in a comments section at the bottom. Technically, the feature is called "notes."
Pro Recommendation system
Intended for appreciating a post, allows easier discoverability of an article by other readers.
Pro Photo upload and display is aesthetically pleasing
If you post photos as part of your blog, the interface on Medium is one of the best for both inline uploading as well as display in the post itself.
Pro Built-in analytics
Medium shows how many people have opened your post and how many have read through it. And how many people have recommended your post.
Pro Collaborative if you want it to be
You can send a draft out to other people and have them edit and leave notes on it.
Pro Google Analytics support
They can enable this for you upon request.
Pro Excellent Post editor
With so many built-in features and flexibility to use, I would recommend Medium first amongst all.
Pro Anyone can post
Con Medium can use your content however they want
Your content can be used royalty-free by Medium according to their Terms of Service.
Con Not self-hostable
Con Cannot customise domain address
From April 2018, Medium has removed the ability to set a customised domain on new accounts.
Con Proprietary
Con Limited customization options
In order to create a dead simple way to use the service, possibility to customize your blog was sacrificed. Medium publications, however, do allow a limited amount of customization.
Con Non-intuitive, non-threaded comment system
Con Freemium philosophy
Con Export is limited
The only export option is HTML. If you want to migrate away from Medium for some reason, it might be very difficult to do so.
Con Self-censored
In a way because social platforms show you what seems most relevant to you, you may end up not seeing things that are important; a kind of self-censoring.
Con Known cases of censoring
Facebook had cases of censoring content, pro Conservative US party for example.
Con Actively repress 1st amendment rights of americans despite being an american company
Violations of our highest laws is not acceptable behavior.
Con Will censor and ban you if you post anything that goes against government approved narrative
Even if you are posting truth and facts.


text:
- bookworm 252.26-1~deb12u2
- bookworm-backports 254.15-1~bpo12+1
- testing 256.2-1
- unstable 256.2-1
SYSTEMD(1) | systemd | SYSTEMD(1) |
systemd, init - systemd system and service manager
/lib/systemd/systemd [OPTIONS...]
init [OPTIONS...] {COMMAND}
systemd is a system and service manager for Linux operating systems. When run as first process on boot (as PID 1), it acts as init system that brings up and maintains userspace services. Separate instances are started for logged-in users to start their services.
systemd is usually not invoked directly by the user, but is installed as the /sbin/init symlink and started during early boot. The user manager instances are started automatically through the user@.service(5) service.
For compatibility with SysV, if the binary is called as init and is not the first process on the machine (PID is not 1), it will execute telinit and pass all command line arguments unmodified. That means init and telinit are mostly equivalent when invoked from normal login sessions. See telinit(8) for more information.
When run as a system instance, systemd interprets the configuration file system.conf and the files in system.conf.d directories; when run as a user instance, systemd interprets the configuration file user.conf and the files in user.conf.d directories. See systemd-system.conf(5) for more information.
systemd provides a dependency system between various entities called "units" of 11 different types. Units encapsulate various objects that are relevant for system boot-up and maintenance. The majority of units are configured in unit configuration files, whose syntax and basic set of options is described in systemd.unit(5), however some are created automatically from other configuration files, dynamically from system state or programmatically at runtime. Units may be "active" (meaning started, bound, plugged in, ..., depending on the unit type, see below), or "inactive" (meaning stopped, unbound, unplugged, ...), as well as in the process of being activated or deactivated, i.e. between the two states (these states are called "activating", "deactivating"). A special "failed" state is available as well, which is very similar to "inactive" and is entered when the service failed in some way (process returned error code on exit, or crashed, an operation timed out, or after too many restarts). If this state is entered, the cause will be logged, for later reference. Note that the various unit types may have a number of additional substates, which are mapped to the five generalized unit states described here.
The following unit types are available:
Units are named as their configuration files. Some units have special semantics. A detailed list is available in systemd.special(7).
systemd knows various kinds of dependencies, including positive and negative requirement dependencies (i.e. Requires= and Conflicts=) as well as ordering dependencies (After= and Before=). NB: ordering and requirement dependencies are orthogonal. If only a requirement dependency exists between two units (e.g. foo.service requires bar.service), but no ordering dependency (e.g. foo.service after bar.service) and both are requested to start, they will be started in parallel. It is a common pattern that both requirement and ordering dependencies are placed between two units. Also note that the majority of dependencies are implicitly created and maintained by systemd. In most cases, it should be unnecessary to declare additional dependencies manually, however it is possible to do this.
Application programs and units (via dependencies) may request state changes of units. In systemd, these requests are encapsulated as 'jobs' and maintained in a job queue. Jobs may succeed or can fail, their execution is ordered based on the ordering dependencies of the units they have been scheduled for.
On boot systemd activates the target unit default.target whose job is to activate on-boot services and other on-boot units by pulling them in via dependencies. Usually, the unit name is just an alias (symlink) for either graphical.target (for fully-featured boots into the UI) or multi-user.target (for limited console-only boots for use in embedded or server environments, or similar; a subset of graphical.target). However, it is at the discretion of the administrator to configure it as an alias to any other target unit. See systemd.special(7) for details about these target units.
On first boot, systemd will enable or disable units according to preset policy. See systemd.preset(5) and "First Boot Semantics" in machine-id(5).
systemd only keeps a minimal set of units loaded into memory. Specifically, the only units that are kept loaded into memory are those for which at least one of the following conditions is true:
systemd will automatically and implicitly load units from disk — if they are not loaded yet — as soon as operations are requested for them. Thus, in many respects, the fact whether a unit is loaded or not is invisible to clients. Use systemctl list-units --all to comprehensively list all units currently loaded. Any unit for which none of the conditions above applies is promptly unloaded. Note that when a unit is unloaded from memory its accounting data is flushed out too. However, this data is generally not lost, as a journal log record is generated declaring the consumed resources whenever a unit shuts down.
Processes systemd spawns are placed in individual Linux control groups named after the unit which they belong to in the private systemd hierarchy. (see Control Groups v2[1] for more information about control groups, or short "cgroups"). systemd uses this to effectively keep track of processes. Control group information is maintained in the kernel, and is accessible via the file system hierarchy (beneath /sys/fs/cgroup/), or in tools such as systemd-cgls(1) or ps(1) (ps xawf -eo pid,user,cgroup,args is particularly useful to list all processes and the systemd units they belong to.).
systemd is compatible with the SysV init system to a large degree: SysV init scripts are supported and simply read as an alternative (though limited) configuration file format. The SysV /dev/initctl interface is provided, and compatibility implementations of the various SysV client tools are available. In addition to that, various established Unix functionality such as /etc/fstab or the utmp database are supported.
systemd has a minimal transaction system: if a unit is requested to start up or shut down it will add it and all its dependencies to a temporary transaction. Then, it will verify if the transaction is consistent (i.e. whether the ordering of all units is cycle-free). If it is not, systemd will try to fix it up, and removes non-essential jobs from the transaction that might remove the loop. Also, systemd tries to suppress non-essential jobs in the transaction that would stop a running service. Finally it is checked whether the jobs of the transaction contradict jobs that have already been queued, and optionally the transaction is aborted then. If all worked out and the transaction is consistent and minimized in its impact it is merged with all already outstanding jobs and added to the run queue. Effectively this means that before executing a requested operation, systemd will verify that it makes sense, fixing it if possible, and only failing if it really cannot work.
Note that transactions are generated independently of a unit's state at runtime, hence, for example, if a start job is requested on an already started unit, it will still generate a transaction and wake up any inactive dependencies (and cause propagation of other jobs as per the defined relationships). This is because the enqueued job is at the time of execution compared to the target unit's state and is marked successful and complete when both satisfy. However, this job also pulls in other dependencies due to the defined relationships and thus leads to, in our example, start jobs for any of those inactive units getting queued as well.
systemd contains native implementations of various tasks that need to be executed as part of the boot process. For example, it sets the hostname or configures the loopback network device. It also sets up and mounts various API file systems, such as /sys/ or /proc/.
For more information about the concepts and ideas behind systemd, please refer to the Original Design Document[2].
Note that some but not all interfaces provided by systemd are covered by the Interface Portability and Stability Promise[3].
Units may be generated dynamically at boot and system manager reload time, for example based on other configuration files or parameters passed on the kernel command line. For details, see systemd.generator(7).
The D-Bus API of systemd is described in org.freedesktop.systemd1(5) and org.freedesktop.LogControl1(5).
Systems which invoke systemd in a container or initrd environment should implement the Container Interface[4] or initrd Interface[5] specifications, respectively.
System unit directories
User unit directories
SysV init scripts directory
SysV runlevel link farm directory
systemd user managers will start the exit.target unit when this signal is received. This is mostly equivalent to systemctl --user start exit.target --job-mode=replace-irreversibly.
systemd user managers treat this signal the same way as SIGTERM.
This signal is ignored by systemd user managers.
The systemd system manager treats this signal the same way as SIGTERM.
The environment block for the system manager is initially set by the kernel. (In particular, "key=value" assignments on the kernel command line are turned into environment variables for PID 1). For the user manager, the system manager sets the environment as described in the "Environment Variables in Spawned Processes" section of systemd.exec(5). The DefaultEnvironment= setting in the system manager applies to all services including user@.service. Additional entries may be configured (as for any other service) through the Environment= and EnvironmentFile= settings for user@.service (see systemd.exec(5)). Also, additional environment variables may be set through the ManagerEnvironment= setting in systemd-system.conf(5) and systemd-user.conf(5).
Some of the variables understood by systemd:
This can be overridden with --log-level=.
This can be overridden with --log-color=.
This can be overridden with --log-time=.
This can be overridden with --log-location=.
This can be overridden with --log-target=.
These variables may contain a list of paths, separated by colons (":"). When set, if the list ends with an empty component ("...:"), this list is prepended to the usual set of paths. Otherwise, the specified list replaces the usual set of paths.
Note: if $SYSTEMD_PAGERSECURE is not set, $SYSTEMD_PAGER (as well as $PAGER) will be silently ignored.
Users might want to change two options in particular:
If the value of $SYSTEMD_LESS does not include "K", and the pager that is invoked is less, Ctrl+C will be ignored by the executable, and needs to be handled by the pager.
Note that setting the regular $LESS environment variable has no effect for less invocations by systemd tools.
See less(1) for more discussion.
Note that setting the regular $LESSCHARSET environment variable has no effect for less invocations by systemd tools.
Note: when commands are invoked with elevated privileges, for example under sudo(8) or pkexec(1), care must be taken to ensure that unintended interactive features are not enabled. "Secure" mode for the pager may be enabled automatically as describe above. Setting SYSTEMD_PAGERSECURE=0 or not removing it from the inherited environment allows the user to invoke arbitrary commands. Note that if the $SYSTEMD_PAGER or $PAGER variables are to be honoured, $SYSTEMD_PAGERSECURE must be set too. It might be reasonable to completely disable the pager using --no-pager instead.
For further environment variables understood by systemd and its various components, see Known Environment Variables[7].
When run as the system instance, systemd parses a number of options listed below. They can be specified as kernel command line arguments which are parsed from a number of sources depending on the environment in which systemd is executed. If run inside a Linux container, these options are parsed from the command line arguments passed to systemd itself, next to any of the command line options listed in the Options section above. If run outside of Linux containers, these arguments are parsed from /proc/cmdline and from the "SystemdOptions" EFI variable (on EFI systems) instead. Options from /proc/cmdline have higher priority. The following variables are understood:
systemd.unit=, rd.systemd.unit=
systemd.log_color, systemd.log_level=, systemd.log_location, systemd.log_target=, systemd.log_time, systemd.log_tid
systemd.default_standard_output=, systemd.default_standard_error=
For further information see System and Service Credentials[8] documentation.
emergency, rd.emergency, -b
rescue, rd.rescue, single, s, S, 1
2, 3, 4, 5
locale.LANG=, locale.LANGUAGE=, locale.LC_CTYPE=, locale.LC_NUMERIC=, locale.LC_TIME=, locale.LC_COLLATE=, locale.LC_MONETARY=, locale.LC_MESSAGES=, locale.LC_PAPER=, locale.LC_NAME=, locale.LC_ADDRESS=, locale.LC_TELEPHONE=, locale.LC_MEASUREMENT=, locale.LC_IDENTIFICATION=
For other kernel command line parameters understood by components of the core OS, please refer to kernel-command-line(7).
systemd is only very rarely invoked directly, since it is started early and is already running by the time users may interact with it. Normally, tools like systemctl(1) are used to give commands to the manager. Since systemd is usually not invoked directly, the options listed below are mostly useful for debugging and special purposes.
Introspection and debugging options¶
Those options are used for testing and introspection, and systemd may be invoked with them at any time:
--system, --user
-h, --help
Options that duplicate kernel command line settings¶
Those options correspond directly to options listed above in "Kernel Command Line". Both forms may be used equivalently for the system manager, but it is recommended to use the forms listed above in this context, because they are properly namespaced. When an option is specified both on the kernel command line and as a normal command line argument, the latter has higher precedence.
When systemd is used as a user manager, the kernel command line is ignored and only the options described below are understood. Nevertheless, systemd is usually started in this mode through the user@.service(5) service, which is shared between all users. It may be more convenient to use configuration files to modify settings (see systemd-user.conf(5)), or environment variables. See the "Environment" section above for a discussion of how the environment block is set.
--default-standard-output=, --default-standard-error=
systemd 252
The systemd Homepage[9], systemd-system.conf(5), locale.conf(5), systemctl(1), journalctl(1), systemd-notify(1), daemon(7), sd-daemon(3), org.freedesktop.systemd1(5), systemd.unit(5), systemd.special(7), pkg-config(1), kernel-command-line(7), bootup(7), systemd.directives(7)
- 1.
- Control Groups v2
- 2.
- Original Design Document
- 3.
- Interface Portability and Stability Promise
- 4.
- Container Interface
- 5.
- initrd Interface
- 6.
- XDG Base Directory specification
- 7.
- Known Environment Variables
- 8.
- System and Service Credentials
- 9.
- systemd Homepage
systemd 252 |


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Two days into the Toronto International Film Festival, I'm 10 films in. We'll talk more about all of these later, but it seemed only fair to share some basic impressions, since I'm certainly logging the seat time to earn them. So here are the 10 I've seen so far.
Closed Curtain (directed by Jafar Panahi and Kambozia Partovi; screenplay by Panahi): Iranian director Panahi is still under house arrest and banned from filmmaking for producing "propaganda" — just as he was when he released the 2011 documentary This Is Not A Film, which chronicled his life under arrest. Closed Curtain is not a documentary, but it is certainly still the story of Panahi's life of seclusion and creativity, and to say more than that about the plot would be unfair. Interested in the internal lives of writers and filmmakers as well as the daily choice between struggling and giving up to despair, Closed Curtain is both very personal and blisteringly political, and it also stars the best dog you'll see at the movies for quite some time.
Child's Pose (directed by Calin Peter Netzer; screenplay by Netzer and Razvan Radulescu): The well-off Cornelia is a controlling, intrusive mother to her adult son Barbu and his live-in girlfriend (whom, naturally, Cornelia despises). When Barbu is involved in a tragic turn of events, it's terrible for her, but it's also her big chance to swing into action to protect him. Darkly funny at times, it's a tale of bad parenting combining with bad police work.
The Past (directed by Asghar Farhadi; screenplay by Farhadi): A tense drama about a woman (Berenice Bejo, The Artist) whose divorce is much, much more complicated than it initially appears. Farhadi (who made the Oscar-winning A Separation) turns to different parts of the story at different moments; sometimes it appears to be about the wife, sometimes the husband, sometimes the wife's new love. It's ultimately very affecting and very, very complicated — which is a good thing.
Blood Ties (directed by Guillaume Canet; screenplay by Canet and James Gray): Canet is a French director (whose Tell No One is a very creepy thriller indeed) doing a very American story here about a pair of brothers in the 1970s, one a cop (Billy Crudup) and one a crook (Clive Owen). This kind of good brother/bad brother business is very, very well-covered territory, and there's not a lot in this presentation of it that's new. The film winds up being largely an opportunity to see various people attempt strong Brooklyn accents, including Owen, Mila Kunis, and Matthias Schoenaerts (who was in Rust & Bone here last year). It's not a great sign that it's literally very difficult to tell whether Marion Cotillard is supposed to sound French or Brooklyn; ultimately, it seems she's supposed to be Italian. I think. This one has some problems.
The Fifth Estate (directed by Bill Condon; screenplay by Josh Singer): If you imagine what a very, very inoffensive Hollywood version of the story of Wikileaks and Julian Assange might look like, you would come very close to seeing The Fifth Estate in your head. The screenplay is an impatient blunt instrument, constantly stating and restating its themes instead of allowing them to breathe through the story. Benedict Cumberbatch does his best as Assange, but he's forced to spend so much time delivering movie dialogue that could only be movie dialogue that he has little chance to succeed. Furthermore, the film — which reads at times like a near-copy of The Social Network — is further proof that Hollywood has not cracked the problem of making it exciting to watch people work on computers, no matter how gimmicky you get about it.
Most importantly, the film's determination to have no point of view about Assange or his work will infuriate both people who admire him and people who despise him, meaning it's a film about a polarizing figure that can satisfy only people with no strong opinions.
The Lunchbox (directed by Ritesh Batra; screenplay by Batra): What a lovely, charming film this is. Irrfan Khan (the adult Pi in Life Of Pi, among many, many other things) plays Saajan, a lonely widower who accidentally begins receiving box lunches from Ila, who means to be sending them to her cold husband in an effort to thaw his heart. The two wind up exchanging letters. It's a very simple story — I heard a couple of people complain that they found it sleepy to watch at 8:30 in the morning — but enormously warm and subtle, and Khan is just a dream to watch. Sony Pictures Classics has snapped this one up, so I'm dearly hoping you'll indeed get a chance to see it. (And avoid the icky American remake that doesn't exist yet but to which my heart already feels doomed.)
Jodorowky's Dune (directed by Frank Pavich): You perhaps know that David Lynch made a poorly received film version of the Frank Herbert science fiction classic Dune. But before that, there was considerable planning for a version to be directed by the very offbeat director Alejandro Jodorowsky, with the help of artists like H.R. Giger and others who were ultimately involved in a little cult film you may have heard of called Alien. Jodorowsky planned to cast Orson Welles and Mick Jagger, and that's only the beginning. This documentary argues that even though the project never went ahead, its planning and drawings influenced films that came later. You may believe to a greater or lesser degree the claimed lines between Dune and other specific shots and movies, but it's certainly a great tale, and Jodorowsky is a fine subject.
Rush (directed by Ron Howard; screenplay by Peter Morgan): It's possible that a person more into Formula One racing would be thoroughly thrilled by Howard's look at rivals James Hunt (Chris Hemsworth) and Niki Lauda (Daniel Bruhl). For me, it's the very definition of "fine." It's fine! It's enjoyable, and the racing scenes are aces. But the story of these two men remains a bit opaque, not as capable of carrying a drama as everyone involved seems to be hoping.
Made In America (directed by Ron Howard): This documentary looks at the 2012 Made In America music festival, conceived by Jay Z and featuring everybody from Janelle Monae to Passion Pit to Skrillex. Like a lot of festival documentaries, it's very uneven, but when it comes to cable, look for the lovely Pearl Jam singalong and the part where the history of Run-D.M.C.'s "Walk This Way" is told. (Full disclosure: It may very well have a great finale; I missed the last third or so to head to another film.)
Prisoners (directed by Denis Villeneuve; screenplay by Aaron Guzikowski): Suspenseful, scary, upsetting thriller starring Hugh Jackman as the father of a daughter who goes missing and Jake Gyllenhaal as the cop working on the case. That makes it sound sort of clichéd, perhaps like something Mel Gibson would make in a weak moment, but Prisoners is directed by Denis Villeneuve, who made the great and shattering Incendies a couple of years ago. And while Prisoners is less devastating than that film was, it's plenty wrenching, and the performances are excellent. It gives up enough that I guessed some secrets before I was supposed to, but I wound up not minding all that much.
Copyright 2021 NPR. To see more, visit https://www.npr.org.


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Over the last 20 years, the number of sheep in the U.S. has plummeted by half. The sheep industry has actually been declining since the late 1940s, when it hit its peak.
The sharp drop in production has left ranchers to wonder, "When are we going to hit the bottom?"
Some sheep are raised for their wool, others primarily for food. Consumption of both products — lamb meat and wool — have been declining in the U.S.
If you look at the tags on clothes in your closet, chances are quite a few pieces will be blended with synthetic fibers: nylon, rayon and polyester. As these human-made fibers have become more prevalent and inexpensive, people are wearing less and less wool.
The same goes for lamb. In the early 1960s, the average person in the U.S. ate about 4.5 pounds of lamb a year. That has dropped to less than 1 pound in 2011.
At the same time as the American sheep industry's decline, Australian and New Zealand wool and lamb imports are way up, squeezing into niche markets that America's sheep producers are having a hard time filling.
Ranchers are feeling the industry contraction, whether it's caused by epic drought, scarce feed supplies, harsh winters or wild price volatility.
"The numbers are just way down — and [there are] less sheep ranchers, just in general," says Albert Villard, a sheep rancher in Craig, Colo.
Blizzard and drought the past three years have culled Villard's herd to its lowest point in a long time. Building it back up hasn't been easy.
"The industry as a whole, I think, is trying to get the numbers up, but there's so many factors as to why," Villard says. "I don't think you can blame any one thing."
Double J Feeders outside Ault, Colo., which is one of just a handful of lamb feeding operations in the country, feels the decline too. The feedlot can hold up to 50,000 sheep at any given time and fattens them up before slaughter.
One part of the decline could be the changing agricultural landscape across the country. Farms have grown larger and more technologically advanced, and there are fewer small family farms today than ever before.
"Thirty or 40 years ago, every farmer in the winter time would buy 1,000 lambs, run them out on the beet tops, corn — whatever — and then they'd market those lambs in the spring. Well, all that has changed," says Jeff Hasbrouck, the owner of Double J Feeders.
Most farms aren't fenced in any more, Hasbrouck says, and have grown so large that maintaining a sheep herd makes no economic sense. It's more trouble than it's worth for a large crop grower.
Another problem that has plagued the industry is lamb's perception by the average consumer. Longtime sheep producers put the blame on the meat fed to soldiers all the way back in World War II.
"Those troops were fed canned mutton and when they came home they said, 'No more lamb, no more sheep. Don't eat any of it.' And that's where we saw the steady decline," says Brad Anderson, livestock supply manager for Mountain States Rosen, a large co-op that markets lamb to meatpacking companies and locks in prices.
Sheep numbers tanked even faster 20 years ago when Congress ended subsidies for sheep ranchers with the repeal of the National Wool Act in 1993. The removal of those subsidies sent the sheep industry into wild market swings and stayed volatile for years. The increased risk, Anderson says, pushed many ranchers out of business.
Today, ranchers who are left face new problems like wolf attacks. Peter Orwick, director of the American Sheep Industry Association, says an attack this year in Idaho left more than 100 sheep dead.
"In spite of having herders out there, the wolves still come right in, the horses scream, the dogs lay down and whine and they ran sheep over a cliff," Orwick says.
But there is hope for sheep producers. Because many sheep and lamb operations tend to be small, the growth in farmers markets and local food has benefited sheep ranchers. One-third of all lamb sold in the U.S. now is direct sale from producer to consumer, according to the American Sheep Industry Association. There's plenty of room for growth in big cities, too.
"It's ethnic communities. Every major metropolitan city in the U.S. has a large immigrant neighborhood," Orwick says. "Where are the people coming from? Where they prefer lamb. It's their meat."
As the face of America changes, ranchers will be watching those new markets to see whether or not they grow fast enough to keep their industry from shrinking even further.
Luke Runyon reports from Colorado for KUNC and Harvest Public Media, a public radio reporting collaboration that focuses on agriculture and food production issues. A version of this story originally appeared on Harvest Public Media's site.
Copyright 2013 KUNC


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Autodesk today expanded its suite of free 3D tools by partnering with Circuits.io to launch an electronics design tool: 123D Circuits. The program allows users to create virtual breadboard-based designs to build and experiment with circuits. A virtual Arduino board can be added to the design, and the code can be edited in a browser window and simulated. The code can also be edited collaboratively ("a Google Doc for electronics" Autodesk claims). The program also provides hooks that allow users to have the virtual boards professionally manufactured. http://www.123dapp.com/sandbox
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DescriptionControl one polis or one sucesor in the way to rule Greece. |
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