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Qatar may be one of the richest countries in the world, and the United States may be the home of the free and the land of the brave, but a new poll has found that seven of the world's happiest countries are in Latin America.
According to the AP:
Many of the seven do poorly in traditional measures of well-being, like Guatemala, a country torn by decades of civil war followed by waves of gang-driven criminality that give it one of the highest homicide rates in the world. Guatemala sits just above Iraq on the United Nations' Human Development Index, a composite of life expectancy, education and per capita income. But it ranks seventh in positive emotions.
The poll's data was gleaned from 150,000 people around the world. Besides Guatemala, also in the top ten are Panama, Paraguay, El Salvador, Venezuela, Trinidad and Tobago, Thailand, Philippines, Ecuador and Costa Rica.
Singapore has the special honor of being the place where people were least likely to say they were happy. The AP rustled up a grim quote:
Singapore sits 32 places higher than Panama on the Human Development Index, but at the opposite end of the happiness list. And things weren't looking good Wednesday to Richard Low, a 33-year-old businessman in the prosperous Asian metropolis.
"We work like dogs and get paid peanuts. There's hardly any time for holidays or just to relax in general because you're always thinking ahead: when the next deadline or meeting is. There is hardly a fair sense of work-life balance here," he said.
But before you book your flight to Paraguay, ask yourself: Why are folks in Latin America so pleased with themselves? Are they actually living more joyful lives? Or is there some kind of cultural tendency to look on the bright side?
"My immediate reaction is that this influenced by cultural biases," said Eduardo Lora, who studied the statistical measurement of happiness as the former chief economist of the Inter-American Development Bank
"What the empirical literature says is that some cultures tend to respond to any type of question in a more positive way," said Lora, a native of Colombia, the 11th most-positive country.
Similarly, Armenia was one of the least positive countries, and this did not surprise an Armenian:
"Feeling unhappy is part of the national mentality here," said Agaron Adibekian, a sociologist in the Armenian capital, Yerevan. "Armenians like being mournful; there have been so many upheavals in the nation's history. The Americans keep their smiles on and avoid sharing their problems with others. And the Armenians feel ashamed about being successful."
Something to keep in mind if you've been watching House Hunters International and itching to move to Guatemala immediately.
Image of happy lady in Guatemala by Mike Cohen/Shutterstock.


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Agropur Acquires Davisco Foods International and Doubles its Processing Business in the United States
22 Jul, 2014, 03:13 ET
APPLETON, WI, July 22, 2014 /PRNewswire/ - Agropur, Canada's largest dairy cooperative, and Davisco Foods International, a US-based cheese and dairy ingredients company, today announced they have entered into an agreement for Agropur to acquire the dairy processing assets of Davisco.
The acquisition is targeted to close August 1, 2014, subject to satisfaction of customary closing conditions. This transaction will double Agropur's US processing operations and will increase its global milk intake by 50%. It will also strengthen its position in the North American and international dairy industries.
"With over US$1 billion in annual sales, this acquisition is by far the largest transaction in Agropur 76 year history," said Serge Riendeau, president of Agropur. "This transaction, combined with the most recent ones in Canada, will increase our sales to over US$5.4 billion on an annualized basis, and we should reach 12.1 billion pounds of milk processed each year in 41 plants across North America. As a result of this acquisition, the US operations of Agropur should reach the top five cheese and ingredients processors in the United States to even better serve its clients."
"The world dairy industry is consolidating at an accelerated pace and our acquisition of Davisco supports our objective of increasing our global presence," said Robert Coallier, CEO, Agropur. "One of our key business objectives is to pursue strategic acquisitions to diversify our geographic markets and product portfolios. This acquisition, like our other recent ones, will help solidify the development and sustainability of our cooperative by securing a favorable strategic positioning at all national, North American and global levels. To remain a leader in our field, we must pursue and continue development efforts that aim directly at profitable growth," Coallier added.
"I am excited about this opportunity and what it affords our suppliers, customers and most importantly, our employees," said Jon Davis, Davisco CEO. "Davisco and Agropur have built, over 70 years, very similar cultures. Along with all of Davisco's management team, I look forward to becoming part of the Agropur family and I am very excited about what the future holds. These are exciting times, and it will be a tremendous pleasure and an honor to be part of Agropur going forward," he added.
"This acquisition increases in an important way our capacity to meet our clients' needs for cheese and dairy ingredients in the US," concluded Agropur's USA Cheese and ingredients Division, Doug Simon.
Headquartered in Le Sueur, Minnesota, Davisco processes 3.8 billion pounds (1.7 billion liters) of milk annually and has 900 employees.
The acquisition includes three Davisco cheese processing factories in Le Sueur (Minnesota), Jerome (Idaho) and Lake Norden (South Dakota). It also includes an ingredients plant in Nicollet (Minnesota), a Friendly Confines Cheese Shoppe in Le Sueur (Minnesota), as well as sales offices located in Eden Prairie, Minnesota (North America Sales office), Shanghai (China Sales Office), Singapore (Southeast Asia Sales Office) and Geneva, Switzerland (Europe Sales Office), and distribution centres located in Rotterdam, the Netherlands, and Tianjin, China.
Davisco produces over 170 million Kg (375 million pounds) of cheese and 80 million Kg (180 million pounds) of whey ingredients annually.
Agropur will finance the total consideration from existing cash resources and new credit facilities fully-underwritten by the Co-Lead Arrangers and Joint Bookrunners Desjardins Capital Markets, BMO Capital Markets and Rabobank. Desjardins Capital Markets acted as financial advisor to Agropur.
About Agropur
Founded in 1938, Agropur is an important player in the North American dairy industry. With sales of $3.8 billion, the Cooperative is a source of pride for its 3,554 dairy producer-owners and 6,500 employees. Agropur processes more than 3.4 billion litres of milk per year in its 32 plants across the United States and Canada, and boasts an impressive line of products that includes such prestigious brands as Natrel, Québon, OKA, Farmers, Central Dairies, Sealtest, Island Farms, Agropur Grand Cheddar and finally Olympic and iögo, from Ultima Food, a Agropur Cooperative joint venture. Visit www.agropur.com
About Davisco Foods International
Davisco Foods International (www.daviscofoods.com) is a privately held, family-owned dairy business headquartered in Le Sueur, Minnesota. Davisco is an important producer of cheese, whey and other dairy-based food ingredients in South Dakota, Minnesota, and Idaho.
SOURCE Agropur

subset: commoncrawl


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The space is diminutive, a dozen or so tables with a few more seats streetside, weather permitting. The walls are mustardy pale with mirrors above a long banquette giving the illusion of more spacious quarters. Pendant lights dangle quietly from the ceiling. Sturdy wood framing defines the tiny bar area as well as menu boards and mirrors.
Owned by Bernard Cartal and nephew Max Roucoule, Pastis debuted in late December in the space vacated by Joanie's Cafe. Cartal, who owns Joanie's as well, had moved it a few doors up the street and expanded.
"There are no good French bistros in the area. We wanted to do one," Roucoule said. "There used to be many French restaurants in Palo Alto, not so many any more."
Ably manning the kitchen is Jose "Andre" Hernandez, who was the original chef at Cartal's Cafe Brioche 16 years ago. He was cooking in Los Angeles when he heard Cartal was opening a French bistro and wanted to be part of it. "Much of our staff worked at Joanie's or Cafe Brioche for years," Roucoule added.
I had no misgivings over any dish I ordered. Portions were large, with the ingredients fresh and pacing perfect. The menu was straightforward, with relaxed, homey comfort food in the French manner. By that I mean several mussel dishes plus fish, poultry and beef. There were more green salads than one finds in similar bistros in France, but less offal.
That is, except for the salade au foie de volaille ($13). It featured warm chicken livers and crispy pancetta over a cradle of spinach dressed with shallot-champagne dressing. In France, of course, the liver would have been glorious foie gras, but no need to get into that discussion here.
Pastis makes one of my favorite salads: frisee aux lardons ($11) with poached egg in a shallot dressing. Lardons, in case you've forgotten, are small pieces of pork about the size of a jellybean, used to season salads and savory dishes. They are made from salt-cured pork (pancetta) and crisped accordingly. Some local restaurants substitute bacon, but it isn't quite the same thing. The Pastis salad was mouthwatering.
We tried only one of the mussels dishes, moules gorgonzola ($14.95). It was a seemingly odd combination, shellfish and blue cheese, but the gorgonzola component was a light cream sauce with just enough pungency to give it oomph.
The coquilles St. Jacques au gratin ($11) was still bubbling in the shell-shaped plate when it was served. The bay scallops had been sauteed in white wine, butter and herbs, and topped with toasted garlic breadcrumbs. Talk about comfort food.
At lunch one day, the excellent quiche Lorraine ($11.95) came with a salad, but the waiter wisely asked if I preferred French fries after noting I had ordered a salad for starters. The quiche crust was flaky and supple with a hint of sweetness to balance the saltiness of the bacon and cheese.
Of the main dishes, the delectable poulet a la moutarde ($17.95) was fork-tender chicken breast in a creamy grain mustard sauce with mushrooms, whipped potatoes and ratatouille.
The hachis parmentier ($16) was sliced braised beef casserole topped with cheese. That night, the plate came with a pile of crisp lettuce dressed in olive oil. While satisfying, it was my least favorite dish. Not bad in any way, just less inspired. Better was the bavette l'echalotte ($19.95): grilled flank steak smothered in sweet caramelized shallots.
Desserts were all excellent. The warm blackberry crumble ($8) was served in a top-crusted ramekin oozing with vanilla ice cream. The tarte tartin ($8), also with ice cream, was delicately sweet-tasting and syrupy, and hadn't been over baked.
Pastis is a vibrant addition to the California Avenue corridor. It's French all right, from the waitstaff to the decor. And the food is bistro-worthy: tasty, filling and well-prepared, with prices that don't offend. Reservations are highly recommended.
447 California Ave., Palo Alto
Lunch: Tue.-Fri. 11 a.m.-3 p.m. Dinner: Tue.-Sat. 5-9:30 p.m. Brunch: Sat.-Sun. 9:30 a.m.-3 p.m.
Reservations: yes
Credit cards: yes
Parking: street
Alcohol: wine and beer
Corkage: none
Children: yes
Catering: no
Takeout: yes
Outdoor dining: streetside tables
Private parties: no
Noise level: moderate
Bathroom cleanliness: very good
This story contains 798 words.
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text:
|This article does not cite its references or sources. You can help WikiFur by adding references.
For specifics, check the edit history and talk page. Consult the Furry Book of Style for editing help.
|This article needs copyediting (for correct spelling, grammar, usage, etc.)
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A furmeet is a relatively small real-life gathering of furries. Furmeets may be sporadically scheduled or regular events. A furmeet may range in size, from a small group to dozens. When a furmeet attracts more than approximately 100 attendees, and starts to add features such as organized programming and the sale of goods, it begins to be considered a convention.
At furmeets, attendees will often have dinner, watch movies (both furry and non-furry related), play roleplaying games or video games, or draw. Sometimes a furmeet is as casual as simply getting together to talk and have a few drinks at a local cafe, bar, pub or restaurant. Furmeets can be a fun way to meet other furs and make new friends, get to know local furs, and generally have fun.
Types of furmeet[edit]
- Furmeets UK
- FurCon.de
- Event Calendar for LAFF (Chicago, IL/Milwaukee and Madison, WI, USA)
- Pennsylvania Furries Calendar
- Long Island Furs Meet Calendar
- MiFur Event Calendar
- MNFurs Events and Calendar


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Zojirushi :bread/cake is short and heavy,what am i doing wrong?
i followed the exact recipes/instructions in the book that comes with the Zojirushi Virtuoso for both cake and bread and the result is always the same.
it comes out always short and heavy inside (the crust is good and crispy).
things i tried to get a different result:
- increase the yeast (i use instant yeast).
- sprinkle 1/4 of the yeast all over . instead of putting all of it in the middle in a small depressing.
- use different flour.
- make cake (no yeast in recipe, only baking powder).
- use olive oil instead of butter.
but i got the same result all the time.
ps. in all recipes i add sesame and black cumin when the add beeps sound.
the attached images are from the french bread recipe :(


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Senior Member
- Joined
- Jan 14, 2009
- Messages
- 584
- Reaction score
- 3
I'm regretting my Hugo Boss Pasolini suit purchase. I just got it back from the tailor and I noticed the material is shoddy. Hell, my ebay suit - M Valentino is 10 times better and the Banana Republic stuff is also better. Well, I paid $250 and spent another $100 on alterations - I don't think the suit is worth more than $150.


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62 S.Ct. 546
86 L.Ed. 789
HELVERING, Commissioner of Internal Revenue,
No. 286.
Argued Jan. 14, 15, 1942.
Decided Feb. 2, 1942.
Rehearing Denied Mar. 9, 1942.
See 315 U.S. 829, 62 S.Ct. 802, 86 L.Ed. —-.
Second Petition for Rehearing Denied May 11, 1942.
See 316 U.S. 710, 62 S.Ct. 1266, 86 L.Ed. —-.
Messrs. Francis Biddle, Atty. Gen., and Samuel O. Clark, Asst. Atty. Gen., for petitioner.
Mr. A. Chauncey Newlin, of New York City, for respondent.
Mr. Justice DOUGLAS delivered the opinion of the Court.
The primary problem in this case is whether the transaction in question qualified as a 'reorganization' under § 112(g)(1) of the Revenue Act of 1934, 48 Stat. 680, 705, 26 U.S.C.A. Int.Rev.Acts, page 695. Sec. 112(g) provides: 'As used in this section and section 113—
'(1) The term 'reorganization' means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected.'
Respondent filed an income and excess profits tax return for a part of the year 1934 and for the entire year 1935, reporting a net loss for each year. Petitioner, in determining deficiencies, made certain adjustments on the theory that the acquisition by respondent in 1934 of all of the assets of its predecessor, Southwest Gas Utilities Corp., was not a 'reorganization' as defined in § 112(g)(1). The cost basis of the assets in the hands of the old corporation had been about $9,000,000. They were purchased at foreclosure and receivership sales for $752,000. Respondent used the former figure as the basis in computing gains and losses on the acquired assets. Thus it deducted some $75,000 as bad debts. Petitioner in using the lower figure as the basis allowed that deduction only to the extent of $1.26. Deficiencies computed on that theory showed a net income, rather than a net loss, for each year. The Board of Tax Appeals rejected the Commissioner's view.1 The Circuit Court of Appeals affirmed the judgment of the Board. 5 Cir., 119 F.2d 561.
The old corporation was burdened with some $2,870,000 face amount of first lien bonds, certain unsecured claims, and issues of preferred and common stock. There was a default in interest on the bonds in May, 1932. A bondholders' committee was formed which obtained the deposit of about 85% of the bonds outstanding. Members of the committee became directors of the old corporation and beginning in the fall of 1932 were in control of it. In 1934 equity receivers were appointed by the Delaware chancery court. A plan of reorganization was formulated which was approved by the court. The plan called for the formation of a new company which would acquire the assets of the old in exchange for voting common stock and Class A and Class B stock purchase warrants. Most of the common stock, issued under the plan, was to go to the bondholders; a small portion, together with the Class A warrants, was to be issued to the unsecured creditors. Class B warrants were to be issued to the preferred and common stockholders. Pursuant to the plan and a court order, the assets securing the bonds were sold by the indenture trustee at a foreclosure sale in 1934. They were bid in by the bondholders' committee for $660,000. The unpledged assets also were sold at public auction and were bought in by the committee for $92,000. Respondent was thereupon formed and the committee transferred all the assets of the old corporation to it. The Board found that the fair market value of the assets at that time was $1,766,694.98. The stock and warrants of respondent were distributed pursuant to the plan. Non-participating security holders, owning $440,000 face amount of obligations, received about $106,680 in cash. The cash necessary to make this payment was obtained by a loan from a bank. The loan was assumed by the respondent and later repaid by it. About 49,300 shares of common stock and 2,760 Class A warrants were issued to the creditors; over 18,445 Class B warrants were issued to the stockholders. Class A warrants carried the right to buy one share of common stock at $6 a share during 1934, the price being increased $1 per share each year until expiration in 1938. Class B warrants carried the same right except that the price was $10 a share during 1934 and was increased by $5 per share each year until expiration in 1938. There were 1,760 Class A warrants and 4,623 of the Class B warrants exercised. On the basis of the fair market value of the assets at the time they were acquired in the reorganization, respondent computes that the Class A warrants had a value of $29 each and the Class B warrants a value of $25 each.
Under the statute involved in Helvering v. Alabama Asphaltic Limestone Co., 315 U.S. 179, 62 S.Ct. 540, 86 L.Ed. —-, decided this day, there would have been a 'reorganization' here. For the creditors of the old company had acquired substantially the entire proprietary interest of the old stockholders. See Helvering v. Minnesota Tea Co., 296 U.S. 378, 56 S.Ct. 269, 80 L.Ed. 284. But clause (B) of § 112(g)(1) of the 1934 Act effects an important change as respects transactions whereby one corporation acquires substantially all of the assets of another. See S. Rep. No. 558, 73d Cong., 2d Sess., Committee Reports, Revenue Acts 1913—1938, pp. 598—599. The continuity of interest test is made much stricter. See Paul, Studies in Federal Taxation (3rd Series), pp. 36—41. Congress has provided that the assets of the transferor corporation must be acquired in exchange 'solely' for 'voting stock' of the transferee. 'Solely' leaves no leeway. Voting stock plus some other consideration does not meet the statutory requirement. See Hendricks, Developments in the Taxation of Reorganizations, 34 Col.L.Rev. 1198, 1202—1203. Congress, however, in 1939 amended clause (B) of § 112(g)(1) by adding, 'but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that property acquired is subject to a liability, shall be disregarded.' 53 Stat. 871, 26 U.S.C.A. Int.Rev.Acts, page 1177. That amendment was made to avoid the consequences of United States v. Hendler, 303 U.S. 564, 58 S.Ct. 655, 82 L.Ed. 1018. See H. Rep. No. 855, 76th Cong., 1st Sess., pp. 18—20; S. Rep. No. 648, 76th Cong., 1st Sess., p. 3. And it was made retroactive so as to include the 1934 Act. 53 Stat. 872, 26 U.S.C.A. Int.Rev.Acts, page 1178. But with that exception, the requirements of § 112(g)(1)(B) are not met if properties are acquired in exchange for a consideration other than, or in addition to, voting stock. Under that test this transaction fails to qualify as a 'reorganization' under clause (B).
In the first place, security holders of the old company owning $440,000 face amount of obligations were paid off in cash. That cash was raised during the reorganization on a loan from a bank. Since that loan was assumed by respondent, it is argued that the requirement of clause (B), as amended in 1939, was satisfied. But in substance the transaction was precisely the same as if respondent had paid cash plus voting stock for the properties. We search the legislative history of the 1939 amendment in vain for any indication that it was designed to do more than to alter the rule of the Hendler case. That case dealt with a situation where an indebtedness which antedated the transaction in question was assumed by the transferee. There the debt assumed clearly was a 'liability of the other' corporation. The situation here is quite different. The rights of the security holders against the old corporation were drastically altered by the sale made pursuant to the plan. The sale not only removed the lien from the property and altered the rights of the security holders in it; it also limited and defined the rights of the individual creditors if they elected to take cash rather than participate in the plan. See Weiner, Conflicting Functions of the Upset Price, 27 Col.L.Rev. 132, 137 138. In Helvering v. Alabama Asphaltic Limestone Co., supra, we regarded the several steps in a reorganization as mere 'intermediate procedural devices utilized to enable the new corporation to acquire all the assets of the old one pursuant to a single reorganization plan.' Under that approach part of the consideration which respondent paid for the properties of its predecessor was cash in the amount of about $106,680. The fact that it was paid to the bank rather than to the old corporation or its creditors is immaterial. The requirement to pay cash arose out of the reorganization itself. It derived, as did the requirement to pay stock, from the plan pursuant to which the properties were acquired. It was a necessary incident of the court decree which wiped out the liability of the old corporation and substituted another one in its place. Though the liability assumed had its origin in obligations of the transferor, its nature and amount were determined and fixed in the reorganization. It therefore cannot be labelled as an obligation of the 'other' or predecessor corporation within the meaning of the 1939 amendment. Nor can the property be said to have been acquired 'subject to' that liability within the purview of that amendment. The words 'subject to' normally connote in legal parlance an absence of personal obligation. That seems to be the case here, for the preceding clause of the amendment covers the case of 'assumption'.
In the second place, the warrants which were issued were not 'voting stock'. Whatever rights a warrant holder may have 'to require the obligor corporation to maintain the integrity of the shares' covered by the warrants (see Berle, Studies in the Law of Corporation Finance (1928), pp. 136—142) he is not a shareholder. Gay v. Burgess Mills, 30 R.I. 231, 74 A. 714. Cf. Miles v. Safe Deposit Co., 259 U.S. 247, 252, 42 S.Ct. 483, 485, 66 L.Ed. 923. His rights are wholly contractual. As stated by Holmes, J., in Parkinson v. West End Street Ry., 173 Mass. 446, 448, 53 N.E. 891, 892, he 'does not become a stockholder, by his contract, in equity any more than at law.' At times his right may expire on the consolidation of the obligor corporation with another. Id. If at the time he exercises his right there are no authorized and unissued shares to satisfy his demand, he will get damages not specific performance. Bratten v. Catawissa Railroad Co., 211 Pa. 21, 60 A. 319. And see Van Allen v. Illinois Central Railroad Co., 20 N.Y.Super.Ct. 515, 7 Bosw. 515. Thus he does not have, and may never acquire, any legal or equitable rights in shares of stock. Lisman v. Milwaukee, L.S. & W. Ry. Co., C.C., 161 F. 472, 480, affirmed 7 Cir., 170 F. 1020. And he cannot assert the rights of a shareholder. See Hills, Convertible Securities, 19 Calif.L.Rev. 1, 4. Accordingly, the acquisition in this case was not made 'solely' for voting stock.2 And it makes no difference that in the long run the unexercised warrants expired and nothing but voting stock was outstanding. The critical time is the date of the exchange. In that posture of the case it is no different than if other convertible securities had been issued, all of which had been converted within the conversion period.
Nor can this transaction qualify as a 'reorganization' under clause (C) of § 112(g)(1), 26 U.S.C.A. Int.Rev.Acts, page 696. That clause requires that 'immediately after the transfer' the 'transferor or its stockholders or both' be in 'control' of the transferee corporation. 'Control' is defined in § 112(h), 26 U.S.C.A. Int.Rev.Acts, page 696, as 'the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of the corporation.' Here 'control' at the critical date was not in the old corporation or its 'stockholders'. The participating creditors had received pursuant to the plan rights to receive over a majority of the stock of the new company even though all of the warrants allocated to stockholders had been issued and exercised. The contrary conclusion was reached in Commissioner v. Cement Investors, Inc., 10 Cir., 122 F.2d 380, 384, on the theory that the bondholders of the insolvent predecessor company could be regarded as its 'stockholders' within the meaning of § 112(g) (1)(C), since they had acquired an equitable interest in the property and were empowered to supplant the stockholders. We have adopted that theory in Helvering v. Alabama Asphaltic Limestone Co., supra, in determining whether the bondholders had retained a sufficient continuity in interest so as to bring the transaction within the statutory definition of merger or consolidation contained in the revenue acts prior to 1934. But it is one thing to say that the bondholders 'stepped into the shoes of the old stockholders' so as to acquire the proprietary interest in the insolvent company. It is quite another to say that they were the 'stockholders' of the old company within the purview of clause (C). In the latter Congress was describing an existing, specified class of security holders of the transferor corporation. That class, as we have seen, received a participation in the plan of reorganization. For purposes of clause (C) they must be counted in determining where 'control' over the new company lay. They cannot be treated under clause (C) as something other than 'stockholders' of the old company merely because they acquired a minority interest in the new one. Indeed clause (C) contemplates that the old corporation or its stockholders, rather than its creditors, shall be in the dominant position of 'control' immediately after the transfer and not excluded or relegated to a minority position. Plainly the normal pattern of insolvency reorganization does not fit its requirements.
Clause (D) is likewise inapplicable. There was not that reshuffling of a capital structure within the framework of an existing corporation contemplated by the term 'recapitalization'. And a transaction which shifts the ownership of the proprietary interest in a corporation is hardly 'a mere change in identity, form, or place of organization' within the meaning of clause (E).
Mr. Justice ROBERTS did not participate in the consideration or decision of this case.
The petition for review by the taxpayer contended that this transaction was a 'reorganization' within the purview of § 112(g)(1) and therefore that the carry-over basis provided in § 113(a)(7), 26 U.S.C.A. Int.Rev.Acts page 698, was applicable. No other issues were raised or considered by the Board or the court below. We pass only on that question leaving open such other questions as may be appropriately presented to the Board.
The contrary view expressed in a letter by the Commissioner dated January 27, 1937 (1937 C.C.H.Vol. 3, Par. 6118) does not have the status of a formal ruling of the Treasury nor does it seem to reflect an established course of administrative construction.


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Amazon's doing its part to usher in cloud computing with Amazon Cloud Drive and Cloud Player. Users get 5 GB of free storage for a general purpose online storage locker and a Web-based music player for desktop computers and Android phones.
I've spent the morning poking around the service, looking for high points and nitpicks. Here are some early impressions:
Uploading Files
Storing files to Amazon Cloud Drive is straightforward enough. You click the big yellow upload button, and use your computer's browser to select files. Although Amazon gives you four categories by default — documents, music, pictures and video — you can also create your own folders and sub-directories. Any type of file is acceptable.
Just a few nitpicks: I wish Amazon Cloud Drive had a drag and drop utility for uploads, and the ability to pause uploads in progress would be nice. If you stop a large file from uploading at any time, you'll have to start all over again.
File Management
Once uploaded, you can move files to other folders, download them to your hard drive or open compatible files in the Web browser. Music files automatically open in Amazon Cloud Player, while pictures and other file types open in a new browser tab. In the future, I'd like to see photo and video viewers built directly into Cloud Drive.
Cloud Player
Amazon Cloud Player is a full-blown music player for desktop Web browsers. It recognizes album art, has shuffle and repeat options and lets you build playlists. There's nothing particularly remarkable about it, but there doesn't have to be.
When you try to upload songs to the Cloud Player, Amazon tells you to install its upload utility, which reads your entire local music library and uploads it automatically. You don't have to do this — MP3s uploaded to the "music" folder through Amazon Cloud Drive will still appear in the player – -but the utility preserves folders and remembers which songs you've already uploaded. I just wish the utility had a randomizer for picking a certain amount of music, just in case you've got more songs than storage space. But if you do have a big library, be patient; Amazon estimated a 42-hour upload time for my 16 GB of music.
Amazon Cloud Player for Android
Amazon's MP3 app now includes the Cloud Player, so existing users can just grab the update from the Android Market. Like the desktop player, the Android version is a standard music playback app. You can set the streaming bitrate in app settings, and playlists created on the desktop will automatically appear on the phone. My only gripe is that cloud music and local files are walled off from one another. There's no way to create playlists that include both sources.
Getting More
Amazon is using the Cloud Player as a lure to its music service. If you buy just one album from Amazon MP3, your storage allotment jumps from 5 GB to 20 GB, and any songs you purchase after that don't count against your limit. Sounds fair to me.
But getting more storage can become an expensive proposition. Each GB costs $1 per year, sold in chunks of 20 GB, 50 GB, 100 GB, 200 GB, 500 GB and 1,000 GB. For your money, cloud storage isn't quite ready to replace a trusty external hard drive.
Follow Jared on Facebook and Twitter for even more tech news and commentary.


text:
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SAMJ: South African Medical Journal
On-line version ISSN 2078-5135
Print version ISSN 0256-9574
SAMJ, S. Afr. med. j. vol.101 n.8 Pretoria Aug. 2011
Motsoaledi declares war on disease-causing products
With a few brief and notable exceptions, his predecessors were either pedestrian or downright obstructive in delivering an overall life-saving, disease-preventing service to the nation - delighting those who spun millions in the vacuum of ineptitude.
Today the comfort zones of a broad range of producers, service providers and retailers are shrinking fast as they scramble to draw up contingency plans to protect their robust bottom lines - all of which threaten the average South African's health.
Health Minister, Dr Aaron Motsoaledi, struck a gladiatorial profile in his annual budget speech this year, declaring war on the tobacco, alcohol and fast-food industries and defining the existing health care system as lopsidedly curative, hospi-centric, destructively costly and unsustainable. He said 'complete re-engineering' was needed towards a pragmatic, pro-active preventive and primary health care care approach. Emphasising the active cross-ministry, national, provincial and district collaboration needed for effective control and prevention of non-communicable diseases (NCDs), one of the 'big four' disease burdens, Motsoaledi singled out institutions that actively colluded in and profited by pushing up the collective blood pressure of the nation. He said they did this by selling products promoting unhealthy, sedentary lifestyles and bad diets.
Producers/marketers contribute hugely to risk
Defining the recent controversy over the lack of dialysis machines in public hospitals as a 'wrong-minded' debate that created hugely expensive objectives, he cited the recent scandal in Durban where the high demand for new kidneys led to 'the rich trying to concoct schemes to steal kidneys from the poor. We know that 40 - 60% of cases of end-stage renal failure are due to high blood pressure at an average patient age of 39 years. So what are the main risk factors for high blood pressure?' he asked.
Reducing the prevalence of hypertension by eliminating primary risk factors was fundamental.
Several producers and marketers contributed hugely to risk. Motsoaledi promised to fight for the health rights of South Africans 'with my bare knuckles', adding that he would stake his life on 'achieving a ban on the advertising of tobacco and alcohol'. He warned that 'the sooner the industry understands this, the better'.
Included in his legislative sights is the food industry via maximum salt content laws, but regulating the advertising of junk food during peak child TV viewing times is an equal priority. The need for laws to stem the profligate marketing and production of damaging foods was a given, 'no matter how many financially powerful people and institutions make a noise about it,' Motsoaledi added. Research showed that South Africans' daily salt intake was 9.8 g, more than twice that which is physiologically needed. Reducing salt in bread alone would save an estimated 6 500 lives annually. Unhealthy eating meant that 23% of school children were now classified as either obese or overweight, rising to 70% among women over 37. In the wider population 60% of women and 31% of men were either obese or overweight, according to the same national income dynamics study. The consequences to both individual and society were devastating and a ban on misleading adverts on unhealthy dietary products was also 'on the cards' regardless of 'so-called freedom of expression', he added.
Describing NCDs as 'largely diseases of lifestyle', he included diseases of the heart and blood vessels, singling out diabetes mellitus and some other metabolic disorders, chronic respiratory diseases and asthma, the cancers and mental ill health as among the outcomes. The Moscow Declaration (by the world's health ministers who met there to discuss NCDs this April) included a plea to develop and rapidly implement policies addressing behavioural, social, economic and environmental factors.
Basie van Dyk, Chief Operating Officer of local food giant, Premier Foods, said his company would be investing 'substantially' in researching alternative ingredients to salt and 'amending recipes appropriately'. Salt however played a 'critical role' in much food production, including bread which benefitted in terms of flavour, fermentation, control, colour, water absorption, volume and softness. Reducing salt without a viable (presumably healthier) alternative would inevitably affect softness, taste and 'mouth-feel' - impacting on consumer preference.
No guidelines on salt levels in SA - food chief
Admitting there were no guidelines on salt levels in South Africa, Van Dyk said the sodium level in their breads stood at about 560 mg per 100 g, which translated to some 200 mg of salt per slice (about 20 slices per 700 g loaf). Most international nutrition organisations recommended no more than 3 g of salt consumption per day. To reach this level would mean consuming 15 slices of bread. 'Salt in bread can be a low contributor - it all depends on an individual's eating habits.' He said that globally, government efforts to reduce salt consumption levels via consumer education, labelling and engagement with the food industry had yielded positive results. The local market was 'vastly different' to that of developed nations, but similar achievements were possible via a 'holistic approach to nutrition and health. No single product in a diet can achieve the desired reduction in salt intake,' Van Dyk emphasised.
Robyn Chalmers, a spokesperson for South African Breweries (SAB), said her company was aware of the minister's legislative intentions and fully backed the Alcohol Retailers Association (ARA) new pilot Responsible Trader Programme, facilitating self-regulation. SAB believed that rather than imposing restrictions on licensing and advertising, increasing consumption age limits and raising taxes on alcohol, 'targeted interventions' should focus on drinking patterns associated with harm. Proven approaches included better education, good enforcement and strong self-regulation. Internationally, restrictions had largely 'failed to have the desired results', she argued. SAB's advertising was aimed at 'adults who have already decided to drink alcohol and does not encourage those who do not drink to do so'. The company aimed to provide consumers with the 'right information with which to make their brand choices'. SAB maintained strict compliance with alcohol advertising regulations and maintained its own stringent internal codes of compliance on advertising based on an industry-agreed code of commercial communication. Such self-regulation was not intended to replace statutory laws and regulations but to complement existing legal frameworks to 'provide robust and proportionate consumer protection'. There was no question that alcohol abuse was a major societal problem but SAB differed on the way in which the issue should be tackled.
'You're creating illicit trade' - tobacco association
The British American Tobacco Association of South Africa (BATSA) said it supported 'balanced and enforceable regulations', and was working with government to achieve this. The association was however concerned that 'draconian' tobacco control measures could 'further contribute' to the high illicit trade rate of more than 20% in South Africa which led to government losing over R3.4 billion per annum based on the current excise rate. BATSA believes harm reduction can be achieved through new products such as the Swedish smokeless snus, a finely ground moist tobacco that comes either loose or in tiny sachets - a bit like tiny tea-bags - placed under the upper lip and typically held in the mouth for about 30 minutes before being discarded. More than 25% of men in Sweden use snus regularly, while fewer than 15% now smoke. Long-term studies have shown that Swedish men have among the lowest lung cancer rates in the world and Sweden's mouth cancer rate is among the lowest in Europe.
South Africa has some of the most progressive anti-tobacco legislation in the developing world, dating back to 1993 (health warnings on adverts and packaging), including a ban on indoor smoking, advertising, promotion and sponsorship (excluding availability and price at point of sale), plus maximum tar and nicotine emissions. Final regulations on reduced ignition propensity for cigarettes have just been published and the most recent amendments include raising the age limit for buying cigarettes from 16 to 18, banning smoking in a car in which a child is a passenger and in childcare and school environments. Flavoured cigarettes are banned, as are the terms 'low tar', 'light' and 'mild'. Penalties for any establishment that allows patrons to smoke outside designated smoking areas have been stiffened. Much of the initial impetus for existing anti-tobacco legislation came for the controversial AIDS denialist and former health minister, Dr Manto Tshabalala-Msimang.
Motsoaledi standing on a few broad shoulders
Among the most recently accelerated achievements in South African public health care, a few initiated during the brief tenures of Motsoaledi's predecessors, Barbara Hogan and Nozizwe Madlala-Routledge, is the growth of ART service points from 490 to 2 205 health centres, an increase from 250 ART-certified nurses to 2 000 and the acceleration of HIV testing from 2 million to 12 million South Africans over the last 12 - 14 months. Before the unrivalled drive for health counselling and testing began in February last year there were 923 000 people on ARV treatment. By June this year this stood at 1.4 million people, while the price of ARVs had been slashed by 53%.
Motsoaledi expressed delight at the new three-pronged strategy to deal with TB following the acquisition of new GeneXpert technology which breaks the time-consuming reliance on microscopy and culture and increases diagnostic accuracy by 26% (to 98%). Diagnosing multidrug-resistant TB is now possible in 2 hours versus 3 months previously, with huge implications for curbing the spread and effective treatment of MDR/XDR TB. On the critical human resources front he said that in addition to the now definite establishment of a ninth medical school in Limpopo, the deans of all medical schools were probing innovative ways to increase their intakes. The University of the Witwatersrand had so far accepted 40 more students for first-year training, which his department had 'happily' funded. New infrastructure was due at four tertiary hospitals and their medical schools (George Mukhari, Chris Hani Baragwanath, King Edward VIII and Nelson Mandela Academic Hospital), while the rebuilding and expansion of Medunsa as a stand-alone institution was part of an agenda to triple the number of medical students. R16.1 billion had been set aside for the next 3 years at provincial level, mainly for registrar posts, specialist posts at district level and for family health teams helping hospitals comply with norms and standards - all in advance of the NHI.
Chris Bateman


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Lancia, Noble Peace Laureates Summit Drums Up Love for Suu Kyi
Vehicle mark Lancia partnered with the World Summit of Nobel Peace Laureates to demonstrate support Aung San Suu Kyi. The latter won the Nobel Peace Prize in '91 and has been imprisoned in her home country, Burma -- er, the Union of Myanmar -- for the last 18 years.
Suu Kyi is currently on trial; in the meantime, this video is seeking broader dissemination throughout Europe and the rest of the English speaking world. It's moving work that depicts past Nobel Peace laureates stepping out of cars and onto the red carpet. The last car opens to an empty back seat -- Lancia's way of pouring out the liquor, so to speak, for the absent Suu Kyi.
Thanks to Influencia for bringing it to our attention.
by Angela Natividad Jun-17-09 Click to Comment
Topic: Brands, Cause, Events, Good
Topic: Brands, Cause, Events, Good


text:
Life Extension, Super Selenium Complex & Vitamin E, 200 mcg, 100 Vegetarian Capsules
Best By: May 2025
- Date First Available: November 2012
Shipping Weight:
0.06 kg
- Product Code: LEX-17781
- UPC Code: 737870177814
- Package Quantity: 100 Count
- Dimensions: 10.2 x 5.3 x 5.3 cm , 0.05 kg
Product rank:
Frequently purchased together
Product overview
- Gluten Free
- 1 Daily
- Non GMO LE Certified
- Providing the Most Advanced Form of Selenium
- Dietary Supplement
Levels of several health-promoting minerals, including selenium, have been shown to be high among some of the world's longest-living people. Our Super Selenium Complex formula contains three forms of selenium, along with vitamin E, for optimized health and longevity support.
Each of these potent forms of selenium helps your body fight a key factor that contributes to aging: oxidative damage.
Super Selenium Complex Benefits
- Supports the body against oxidative damage
- Helps maintain normal thyroid & immune function in healthy individuals
- Promotes heart health, brain health and healthy cell division
Suggested use
Read the entire label and follow the directions carefully prior to use.
Take one (1) capsule daily with food, or as recommended by your healthcare practitioner.
Other ingredients
Microcrystalline cellulose, vegetable cellulose (capsule), dicalcium phosphate, stearic acid, silica.
- Keep out of reach of children.
- Do not exceed recommended dose.
- Do not purchase if outer seal is broken or damaged.
- When using nutritional supplements, please consult with your physician if you are undergoing treatment for a medical condition or if you are pregnant or lactating.
Store tightly closed in a cool, dry place.
While iHerb strives to ensure the accuracy of its product images and information, some manufacturing changes to packaging and/or ingredients may be pending update on our site. Although items may occasionally ship with alternate packaging, freshness is always guaranteed. We recommend that you read labels, warnings and directions of all products before use and not rely solely on the information provided by iHerb.
|Supplement Facts
|Serving Size: 1 Vegetarian Capsule
|Amount Per Serving
|%Daily Value
|Vitamin E (as D-alpha tocopheryl succinate)
|20.1 mg
|Selenium (as Se-Methyl L-Selenocysteine, L-selenomethionine (yeast-free), sodium selenite)
|200 mcg
|Each capsules provides:
|Selenium (L-selenomethionine)
|50 mcg
|Selenium (sodium selenite)
|50 mcg
|Selenium (Se-Methyl-L-Selenocysteine)
|100 mcg


text:
Celebrating illustration, design, cartoon and comic art of the mid-20th century.
Monday, March 15, 2010
Mia Carpenter: "... what a wonderful thing drawing is."
Mia writes, "I studied at Art Center College of Design with Jack Potter, one of the greats of 1950s - '60s illustration. He taught fashion illustration and was a great influence. He so excited his students about his subject and made it possible for us to experience what a wonderful thing drawing is."
"The Impressionist painters were working their way into the public interest in the arts. My first art books were of their work and later the work of Bonnard, Vuillard, and Matisse."
"Graduated from Art Center College of Design 1956, married a month later to an ACCD design major. Moved to New York that August and continued to work and live there for the next 11 years. In NY there was an endless list of influences... Robert Weaver, Lorraine Fox, the fashion illustrators Eric (Carl Erikson), Sylvia Braverman, Evaline Ness, too many to list. As for illustrators that were personal friends... my closest friend was Miyo Endo who did a lot of work for Redbook. Robert Quackenbush was a buddy from AC who went on to be a noted children's book illustrator."
"My artist's representative was Joan Chasson who I could not have done without. Sarah Reader was my model for most years in Manhattan. I did a lot of work relating to kids. She could model for ages over 10 yrs. to the most sophisticated women with her slim agile body and ability to hold a pose. We did do photo reference but mainly did drawing from the live model for fashion as well as other kinds of illustration."
"Sometimes the drawings done directly from the model suficed as finished work. Sometimes, especially with story illustration, using tempera and acrylic painting and pastel work, I would start with drawings from the model sketches or from photos and always drew environments, perspectives, accessories etc. from reference. With the painted and pastel work I would incorporate the sketches and backgrounds and transfer them to board of some kind and then finish with the appropriate medium."
"Moved to Paris for 1 1/2 years where I cared for our daughter and John Hoernle, my ex husband, worked with a friend to start a small ad agency. We moved from Paris to Los Angeles and I have continued living and working in this city. I first worked in retail fashion illust. as I also had done in NY and when the bottom fell out of that field... started doing sketching for entertainment ad agencies."
"During the years of doing entertainment sketching it was often vital to draw from memory because of the deadlines. I grew to appreciate that approach having to constantly examine and trust what I thought I knew and could reproduce visually. "
"I have been very fortunate in my career to have worked steadily from the early NY days to retirement (around 2004), moving from LA to NY where illustration was flourishing in so many more areas than just story illustration. Every step in the almost 50 years of making a living that I loved involved really lucky timing. It goes without saying that being willing to work ceaselessly with difficult people and new challenges was a must while, in my case, being frightened of failure for more years than I'd like to admit."
* My Mia Carpenter Flickr set
* Mia has also now been added to the Female Illustrators of the Mid-20th Century blog.
9 comments:
Wish you were able to publish some of her fashion drawings. I was fortunate enough to take a class with her back in the 80s when she was illustrating for...am I remembering correctly...May Co.? Anyway, she had the most curious approach to drawing a model. She would start on a blank page by drawing one eye, then the other, then the face and onto the figure. That's genius.ReplyDelete
At ACCD Mia taught me how to simplify the lines and add life to my drawings. This is the first time I see any of her editorial works.ReplyDelete
- Anonymous4:11 PM
Another great post- as always! Thanks for the continuing education and inspiration.ReplyDelete
The fear of failure".. I can relate to that! Maybe that's a good thing, though. It is a strong motivator, indeed. And, it's refreshing that Mia Carpenter, a very talented and successful illustrator, does not hesitate to mention her fear of failure. Norman Rockwell had a lifetime of insecurity and fear of failure, as an illustrator. Maybe even the seemingly extremely confident and boastful illustrators, had some nagging fear of failure, also.ReplyDelete
I have not seen these samples of Mia Carpenter's work before. Wonderful color, and they have a charming unique quality. I admire her for continuing to find work, as it became harder and harder to find traditional illustration assignments. Bravo and much kudos!
Tom Watson
Interesting that she studied with Jack Potter. I'd be curious to know more about her time taking classes with him.ReplyDelete
Sounds like she had a great career. I'll have to look for her fashion drawings.
It is amazing how such a small investment can bring such a large return! If you decided to create three to four designs a day, it would probably only take you half a day. Working five days per week,ReplyDelete
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text:
WAN links and the routers that serve them are usually the most expensive part of the network, and managing bandwidth allocation can be complex. Over-subscribing to bandwidth could mean that the company is paying for more bandwidth than required and under-subscribing could result in congestion and unacceptable network performance. WAN monitoring and Router monitoring thus become very critical to not just day-to-day productivity but also to a company's bottom-line. Network managers will need to optimize the quality of service by balancing throughput, committed information rate (CIR) and burst rate with congestion, response time, and discards. Some of the WAN monitoring challenges include optimizing bandwidth allocations, ensuring high network availability, quickly resolving WAN problems, capacity planning for future requirements, minimizing recurring costs on WAN links, identifying high traffic/ utilization sources and spotting & updating problematic legacy routers.
"With its rich web-based interfaces, OpManager offers pretty advanced network management functionality and at a compelling price-point, making our decision to select OpManager, all the more easier. We look forward to building upon our Network infrastructure with OpManager at the core of providing a secure and resilient management solution."
Tony Devlin,
Vice-President and CTO,
Airewaves Broadband
OpManager monitors your WAN links' bandwidth, utilization, errors, discards and thus helps you verify Service Level Agreements (SLAs) with your Internet Service Providers (ISPs). By presenting accurate information on traffic and utilization for every link in your WAN, you can identify highly utilized and under-utilized links allowing you to optimize bandwidth allocation across links.
By proactively monitoring link latency & link errors and assigning threshold alerts to these, you can identify degradations early and avoid costly downtime. And what's worse than your links going down? Not knowing that they are! OpManager alerts you whenever a link goes down. Alerts can be sent as Emails or text messages which contain details on thresholds breached and relevant link details eg. the "circuit ID" which allow the Administrator to quickly pinpoint unavailable links.
OpManager's reporting functionality also provides you with a detailed availability report of all your interfaces. You can use these reports to cross-check whether your SLAs are being met.
With OpManager you can create business views (maps) to graphically visualize your entire WAN. You now gain complete visibility on your WAN links and track outages to the hop level. Apart from your infrastructure, WAN performance depends very much on the ISPs you subscribe to for the WAN service. OpManager provides insights on your WAN link performance by displaying hop-wise latency count from which you can identify whether the problem resides in your infrastructure or with the ISP's.
OpManager helps network managers save on monthly recurring costs by identifying under-utilized links. Armed with historical traffic trend charts and link utilization reports, network managers can also plan for additional capacity well in advance.
If you are seeing abnormally high traffic / utilization, you can now find out why. Get detailed traffic analysis in OpManager by integrating it with ManageEngine NetFlow Analyzer. Know which users or applications are using your bandwidth and see who the top talkers are.
OpManager helps track various parameters via the following router monitors
Also using OpManager's custom SNMP monitors, you can monitor several other critical performance metrics provided by your router vendor
OpManager helps you to quickly identify unusual behavior/performance in your routers and logs these as events. You can now list down troublesome routers which need upgrade/update/replacement.
You can also push any change or configuration to multiple routers easily by integrating OpManager with ManageEngine Network Configuration Manager.
If you want to see additional WAN monitoring features implemented in OpManager, we would love to hear. Click here to continue