text:
About Internships:
The Department of Art Internship course provides students with a supervised, practical learning experience in a creative, art-related professional work environment relevant to their professional interests or program of study. With their Internship Supervisor, students will develop and prepare a framework for responsibilities, to be approved by the Internship Coordinator. All Art majors (BA and BFA) must complete a minimum 1 credit hour Art 3191 internship before graduation. Students may repeat Art 3191 up to three times. This is a graded course.
Students are responsible for securing their internships and will work with their Internship Supervisor to arrange and record a planned schedule according to the following credit requirements:
1 credit = 40 hours over 15 weeks
2 credits = 80 hours over 15 weeks
3 credits = 120 hours over 15 weeks
There is also the option of completing the internship during a first or second-module course. The structure of hours would remain the same.
1 credit = 40 hours over 7 weeks
2 credits = 80 hours over 7 weeks
3 credits = 120 hours over 7 weeks
Interesting read: 10 Reasons Why An Internship is Important to All Students
Internship Enrollment and Course Overview:
1. Student completes the internship enrollment request form with their internship supervisor and submits it to the Academic Program Coordinator by the first Friday of the semester in which the internship is being completed.
2. Upon approval from the Department of Art Internship, the student will be enrolled in the Carmen Course Art 3191.
3. Course syllabus, resources module, and assigned evaluation forms will be available to students through the Art 3191 Carmen Course.
4. Student completes a midterm internship progress evaluation and final internship evaluation.
5. Internship supervisors submit a midterm and final evaluation.
Internship Resources:
So you're ready to begin your internship search but don't know where to start. As a first step, ask yourself these five questions:
- Where do I want to do an internship? My hometown? Out of state?
- When do I want to do an internship?
- What type of work would I like to do?
- What type of organization would I like to work for? A large corporation? A non-profit agency? Government?
- What specific skills or experiences do I want to acquire?
Searching for an internship is a process, so start early. For more help, please use the resources available through OSU's College of Arts and Sciences Career Success Center. Click here for their internship-specific resources.
Helpful Guides &Tips:
- Resumes, Job Searching, Communicating with Employers, Interviewing
- Succeeding as an Intern
- Funding opportunity for unpaid or minimally paid Internships: College of Arts and Sciences Career Accelerator Fund


text:
The Breeding Project
Jump to navigation Jump to search
- Address: http://www.freewebtown.com/breedingproject/ (archived)
- Webmaster: Cary Morton
- E-mail: email@example.com
- Founded: 4 July 2005
Summary of Content[edit]
Right now, only dozens, but soon to be thousands of unique adoptions. All of our creatures meet a specific list of criteria in order to make sure that you're getting the best adoptee you can get! Updated daily (sometimes more than once!)

subset: commoncrawl


text:
Dobson awarded Brian Budd Award of Distinction
Gerry Dobson has been named The Soccer Hall of Fame's 2012 Brian Budd Award of Distinction winner. Dobson will officially be recognized at The Soccer Hall of Fame Induction Banquet this 2 June 2012 at the Fairmont Royal York in Toronto. He will be recognized on the same night former footballers Carlo Corazzin, Mark Watson, Charmaine Hooper and Andrea Neil are honoured as part of the Class of 2012.
Dobson has long been the voice of Canadian soccer on Sportsnet, including the current cycle of FIFA World Cup Qualifiers that continues this summer. He joined Sportsnet in 1998, the same year the Canadian sports channel launched. He has also been part of Sportsnet's English Premier League telecasts since the beginning.
Gerry Dobson graduated from Centennial College in 1981 with a diploma in Radio and Television Programming. He worked at Global Television in the early 1980s as a beat reporter for the Toronto Blizzard of the old North American Soccer League. Dobson then moved on to CFTO TV where he covered a variety of sports from 1984 until 1997.
Dobson plays an active role in the soccer community assisting with many organizations often taking on the task of Master of Ceremonies as well as guest lecturing at local colleges. Dobson actively works with the Canadian Soccer Association, The Ontario Soccer Association, professional clubs and grass roots soccer organizations to help promote the game of soccer in Canada.
The Brian Budd Award was developed to recognize outstanding individuals who have excelled both in soccer and in another endeavour but who might not otherwise qualify for induction into The Soccer Hall of Fame. The candidate must exemplify good character, show outstanding dedication, achievements and leadership in developing soccer in Canada and provide inspiration to past, present and future generations.
Canada Soccer outlines return to soccer guidelines. The return to soccer guidelines provide member organizations with a five-step process, including a checklist of weighted questions known as the Return to Soccer Assessment Tool.


text:
Project HOPE Global Health Awards Honor UnitedHealth Group and the Gaucher Initiative at Annual Gala
Project HOPE named UnitedHealth Group and the Gaucher Initiative in Egypt as the recipients of the 2017 Project HOPE Global Health Awards.
Project HOPE, a global health and disaster response organization, named UnitedHealth Group and the Gaucher Initiative in Egypt as the recipients of the 2017 Project HOPE Global Health Awards.
The awards, inaugurated in 2012, recognize outstanding contributions to advance health outcomes in the developing world. They will be presented at Project HOPE's annual gala at the Pierre Hotel in New York City on Tuesday, June 13.
The theme of this year's gala is HOPE: The Voice of Global Health, celebrating almost six decades of global health programs that have addressed complex issues including infectious diseases, maternal and child health, non-communicable diseases, and humanitarian missions in response to disasters and health emergencies worldwide.
The Project HOPE Global Health Leadership Award will be presented to UnitedHealth Group. The award honors the company and its employees who have supported the NGO's work for more than 10 years, contributing to projects in Japan, the Philippines, Haiti, and the United States. UnitedHealth Group has also partnered with the Health Affairs journal at Project HOPE.
"The people of UnitedHealth Group are driven by our mission – to help people live healthier lives and help make the health care system work better for everyone. It is a privilege to work with them and to accept this award on their behalf," said UnitedHealth Group CEO Stephen J. Hemsley. "We are grateful for and proud of our long relationship with Project HOPE, which not only creates hope among millions worldwide, it delivers on it every day."
"We're extremely grateful to UnitedHealth Group and its employees worldwide who have shown an enormous commitment to improving health care for vulnerable communities and supporting HOPE's emergency relief programs at the most critical times in people's lives," said Tom Kenyon, M.D., M.P.H., CEO of Project HOPE.
The Gaucher Initiative in Egypt, jointly organized by Project HOPE and Sanofi Genzyme, will receive the Project HOPE Global Health Partner Award for providing access to therapy for patients in Egypt with Gaucher disease. These patients have had no other means of obtaining treatment for this chronic, progressive disease. The Gaucher Initiative began in 2000. Today, there are seven treatment centers across Egypt and clinical specialists who can properly diagnose, refer and manage patients with this rare genetic disorder.
"At Sanofi Genzyme we recognize that serious diseases don't discriminate. They affect people from all corners of the world. We share with Project HOPE a commitment to providing sustainable healthcare solutions to those in need, and we look forward to continuing our partnership to help the therapies we develop reach patients regardless of their economic circumstances," said Daniel Gruskin, M.D., Head of Global Medical Affairs, Rare Diseases, Sanofi Genzyme.
"Many lives in Egypt have improved over the past 15 years thanks to the Gaucher Initiative – a transformative program that has helped patients in need, strengthened the local health care system and contributed to a better global understanding of Gaucher disease," said Dr. Kenyon.
Project HOPE provides both long-term health care and humanitarian assistance during health emergencies for communities around the world. The annual Project HOPE Global Health Awards honor individuals and organizations whose work aligns with Project HOPE's mission and initiatives.
About Project HOPE
Founded in 1958, Project HOPE is a leader in global health development and emergency relief programs. An international nonprofit organization, we save lives and improve health, especially among women and children. We accomplish our mission by improving the knowledge, abilities and tools of the health workforce to deliver high quality health services to communities in need. With programs in over 30 countries, we work at the epicenter of today's greatest health challenges including infectious and chronic diseases, disasters and health crises, maternal, neonatal and child health and the policies that impact how health care is delivered. Learn more at www.projecthope.org and follow us on Twitter @projecthopeorg.


text:
Shattering the Glass Ceiling – TIP Set To Launch Its First Apparel Collection named GENESIS
August 9th, 2022 – 21+ Private Event Tomorrow Isn't Promised (TIP) is a Mexican and Boricua-owned Creative Agency focused on supporting Creators from marginalized communities, created by Founders Geza "G" Frey and Lucy Crivelli. Best known for their work in Sneakers, working with the likes of Adidas, Nike, and most recently, tech start-up Aglet, G and Lucy are bridging the gaps between the Cannabis, Tech, and Fashion industries through Art and Content.
Their agency has not only helped build a pathway for creators to tell their stories but has also offered an opportunity for creators to grow in their roles — helping others build brands of their own, today. TIP has been live since 2020 and they have no plans to slow down any time soon.
On Saturday, August 20th, TIP is set to launch their first apparel collection – making it the first endeavor into merchandise for the business – while also kicking off a celebration bringing their community together. The GENESIS apparel collection will be available for purchase for the first time at the launch event and available online after, with additional limited pieces. "'GENESIS' was the name we thought of when building this collection, and this event. It's the beginning but also the culmination of all of our work over the years to start a new beginning," said Lucy.
TIP's original artwork will be displayed throughout the event and highlighted in what is Geza's first-ever art show. Originally from Allentown PA, G moved to his second home in Inglewood CA to pursue his creative dreams. He is the Creative Director and Artist Originator behind the brand's mark, TIP Camo.
The Art Gallery is being brought to life by Puma, to feature a 1/1 TIP x Puma Slipstream sneaker and these artworks from August 20th through the end of the Month. The event is being built with the help of SoCo House Productions owned by Stephanie Cuevas and Brittany Elizabeth Events owned by Brittany Chow. "We couldn't have asked for a better team of women to accomplish this with. It's always been about bringing in the people we value @tip.supply est. 2020.
tomorrowisntpromised.us and playing off of each other's strengths to bring this all together. God really made that happen with GENESIS" said founder G. In partnership with Say Treees, TIP Supply will be collaborating on their first Cannabis Strain, also named GENESIS.
"Another first for the team, but a must for the family! Say Treees – Jahni Denver, [they] stand for the things we stand for, our values, pushing culture forward, and lifting up others. It was a no-brainer figuring out who we wanted our first strain collab to be with," G said about the collaboration. The Strain will be available for tasting and testing at the TIP Launch event and in local LA dispensaries.
Additionally, the first 150 guests at the event will receive TIP's first ever POAP NFT in collaboration with Voice HQ. As a gift back to their community TIP is choosing 1 NFT holder at random to receive a 6-month supply of Topo Chico courtesy of the brand. The event will be held at Gallery 90220 in the heart of Los Angeles. "Being raised in LA, it was important to bring this back to my roots and the community that has helped us and supported us along the way. And David Colbert the owner of Gallery 90220 has been a long-time friend and collaborator for TIP, he has always supported TIP's mission to insert culture, color, and inspiration back into the industries we belong in," said Lucy. Preview Photos from the TIP GENESIS apparel collection here.
Media Contact
Company Name: Tomorrowisntpromised
Contact Person: Geza Frey
Email: Send Email
Country: United States
Website: https://www.tomorrowisntpromised.us/


text:
Log In to be able to add this product to your Wish List.
LENGTH: 38,787 words
To most people who know him, Nick Fontana is the owner of a prestigious advertising agency. To a select few, he's known as Niko, a man who deals with very sensitive problems no one else can handle.As a result, Nick has never found a man to love -- because he won't allow it to happen.Then he meets flirtatious Greg Tyson while out running. He thinks nothing of it until Greg applies for a job at Nick's ad agency.Greg is exactly what Nick is looking for in an employee. Hiring him, however, might turn out to be the biggest mistake of Nick's life ... or the beginning of something new, if Nick is willing to open himself up and let Greg in. Doing so will require an amount of trust Nick isn't certain he can give without endangering Greg's life -- and losing his love -- in the process.EXCERPT:Note: may contain sexually explicit scenes of a homoerotic nature.


text:
Back home for the holiday
Michael is back home after several weeks on the road, including concerts in Chicago, San Diego, and England. He had a nice review from his Chicago performance here, and performances in San Diego and Huddersfield, England were also well-received. This week's Thanksgiving plans include dinner with his sister, who is roasting a giant turkey.
Posted by Latest Newsin


text:
Leaflet distribution may seem quite old-fashioned in today's digital landscape; however, it offers several benefits to booming restaurants and takeaways in Ireland.
According to a report published by DKM Economic Consultants, there are more than 3,000 takeaways in Ireland, accounting for about 57% of the entire restaurant sector in the country. As such, it's only when you take advantage of leaflet distribution that you can make a mark for yourself in this competitive scenario.
Reaching non-digital customers.
The internet and smartphones have penetrated a huge segment of our society, but not all people are savvy enough to use them for every small and big thing. However, these people could be your potential visitors to your restaurant. Leaflet distribution helps you reach these people more personally and fill gaps where digital isn't working.
Provide information with strong visual appeal Leaflets, although text-heavy, can be extremely informative. You get an opportunity to include images and texts of your choice to convey your message. By using various shapes, colors, designs and fonts, you are not only better informing people about your business but also grabbing their attention and boosting the recall value of your restaurant/takeaway brand.
Increase the cost-efficiency of advertising:
Lastly, leaflet distribution takes you beyond the cost constraints of advertising on digital and broadcast media. Leaflets are relatively cheaper to print, thereby proving to be less worrisome for restaurant and takeaway owners. Compared to digital content, which requires investing a significant amount of money and time, leaflets are capable of providing more by taking less.
So, make sure you leverage the power of leaflet distribution to showcase your restaurant menu and
offers and get more orders.


text:
Below the surface of the Arctic ice, a unique concert goes into encore. The musicians are bowhead whales, a species that can break through sea ice seven inches thick.
Now scientists are learning just how unique bowhead whales can vocalize. A University of Washington study has published the largest set of recordings by the whales, with some surprising discoveries.
The study analyzed recordings from Greenland over 4 years and identified 184 different songs.
UW Oceanographer Kate Stafford says, "If humpback whale song is like classical music, bowheads are jazz. The sound is more freeform. And when we looked through four winters of acoustic data, not only were there never any song types repeated between years, but each season had a new set of songs."
Stafford said the whales were singing 24 hours a day from November until April, the winter breeding season. She compared the songs to something bird-like.
KING 5's Alison Morrow dove deeper into the question. Are bowhead whales the jazz musicians of the ocean? She found the just the right person to ask: Dave Vorhees, owner of Bop Street Records in Ballard.
"Yea, I can see that. Definitely," he said. "You can hear the main theme, then something else comes in the background. Some other whale becomes the main instrument, then another whale starts to... wail."
Vorhees says jazz is known for freedom, improvisation and soul, "where they may not play the same song the same way."
So while other whales uses sounds to speak, bowheads sing. But why? UW's Kate Stafford isn't sure.
"Bowhead whales do this behavior in the winter, during 24-hour darkness of the polar winter, in 95 to 100 percent sea ice cover. So this is not something that's easy to figure out," Stafford said. "We would never have known about this without new acoustic monitoring technology."
"Bowheads are superlative animals: they can live 200 years, they've got the thickest blubber of any whale, the longest baleen, they can break through ice," Stafford said. "And you think: They've evolved to do all these amazing things. I don't know why they do this remarkable singing, but there must be a reason."


text:
Create an awe inspiring and astonishing backdrop in your home with the perfect scenic wall mural. This mesmerizing mural will bring these vivid waterfalls to life and accentuate any space in your home with it's photo-realistic look and feel.
We offer FREE standard domestic shipping. However there are expedite options available at a charge for faster service. Please allow two business days for production and handling. Our cut off time is 1 pm ( EST). Orders received after cut off time will be processed as received in the following business day. If you need your order by a certain day or time please contact us at 188.798.0709 or email@example.com and we will do our best to accommodate your needs.
FREE domestic shipping for all orders! Expedite shipping available for purchase.
Yes we do ship to many countries. Walls By Me do not collect or is responsible for any custom, duty or any other fees associated with international shipping.
You will receive an email with all your tracking and order information. But you can also contact us at 1.888.798.0306 or email us at email@example.com any time if you have questions or concerns.
We understand that change happens. All changes or cancellations must be confirmed by a member of our team. This ensures that we are all on the same page and your order has not gone to production or has shipped already. If you must cancel, change or modify your order, please contact us immediately through email at email@example.com or call us at +1 (888) 798 0306. PLEASE NOTE: Orders that have been shipped already will have to follow the same rules as exchanges.
Please feel free to contact us at firstname.lastname@example.com or at +1 (888) 798 0306.
Return Policy Return Policy We will accept returns up to 30 days from the date you received your package. Please return the package in the same condition you originally received; unopened and sealed. Customers are responsible for return shipping fees and a restocking fee may be applicable. We are not able to accept returns of open items. Samples are not refundable. A member of our team must authorize all returns. Please contact us at email@example.com, and we will be happy to assist you. We are made to order and that means we will print each and every order especially for you. Please note there may be color differences from one batch to another so we strongly recommend ensuring you are buying enough wallpaper to cover the entire area you intend to apply the wallpaper as if you place separate orders it may be printed from different batches and therefore to have a difference in color. If you are ordering for wallpaper testing we suggest you ordering a sample prior to completing your purchase.


text:
News about Global Lives!
One of our 2008 Grant Recipients Global Lives is up to exciting things. Last week they had a São Paulo screening of the Global Lives videos that went wonderfully and got some Press. And in February the Global Lives Project's World Premiere installation will be on view at the Yerba Buena Center for the Arts from February 26 – June…Keep reading >>


text:
These 10 tips will make your fall open house a smashing success.Get them here
Coastal Living voted Habersham #4 on the "Best Places to Live on the Coast". No surprise 52 Grace Park is conveniently located near the Habersham pool complex, Habersham Creek Dock, River Street Pavilion & right across the street from one of Habersham's beautiful parks. Call today for a complimentary meeting with local architect or builder that specializes in this 3 decade running the coastal town.
Listing courtesy of


text:
The individual states and American territories administer unemployment compensation. The military pays for unemployment insurance premiums on your behalf to the state of your home of record. The program is the Unemployment Compensation for Ex-Service Members or UCX.
Although unemployment is designed to assist individuals and families in the event of job loss, the military has designed UCX to pay benefits, generally, even if you do not decide to re-enlist voluntarily. There is a UCX program in each state that can be contacted through the unemployment compensation office.
To qualify for the program, you must meet the following criteria:
- You must have been honorably separated, or separated "under honorable conditions."
- You must have completed the term of your enlistment contract (if enlisted), except when the following circumstances apply:
- Medical discharges
- Pregnancies
- Hardship or compassionate discharges
- Discharges because of parenthood/family care issues
- Inaptitude or personality disorders (provided you have served at least one year.
- You were on active duty for at least 90 days. (This provision makes the UCX program applicable to reserve-component Service members activated for at least that long, and renders the usual exemptions for temporary or seasonal work inapplicable to former Service members under the UCX program.)In addition to the military-specific eligibility criteria, each state will have its own criteria, as well. Examples of common eligibility criteria include:
- Ability and availability. You must not be disabled and unable to work. You must also be available to work if someone calls you.
- Effort. You must be looking for work. Most jurisdictions will expect you to document your job search and expect you to go on a minimum number of interviews or apply for a specific number of openings each week. Some may allow you to attend job hunt seminars for a time. If you do not put in the effort, the state may deny your benefits for that week.
- Earnings. You must have earned a minimum amount of money in each quarter throughout the state's wage base period. This is usually defined as the four or five calendar quarters preceding your unemployment claim. States generally define unemployment benefits as a percentage of your average earnings during the wage base period. This means if you had no earnings for a year prior to being mobilized, and you were on active duty for 90 days, the state may consider you not to have qualified, or to have qualified for a reduced benefit level.
When you receive your DD-214, after separation, you can apply for unemployment by contacting the Department of Workforce Development or Department of Labor in your home state. In addition to your DD-214, you will need your Social Security card and your separation papers and discharge showing you separated under honorable conditions. You may need to build a resume, but most unemployment offices will help you with this. It is very important that you understand how to build a civilian friendly resume. Information on this can be found at the TAD PGS Inc. website.
Unemployment will not replace your salary in the military. It is simply designed to provide the basic assistance to unemployed while they are searching for work. It may also be affected by other income from sources like the G. I. Bill benefits, disability compensation, retirement income, etc.
For more information, see Military.com.


text:
On Tunku Aziz, DAP supporters.
All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the author, except in the case of brief quotations embodied in critical reviews and certain other non-commercial uses permitted by copyright law. For permission requests, write to the author, at the address below.
Sakmongkol ak 47
Dato,it is unbecoming of Tunku Aziz to keep on bickering about Dyana and DAP.He quit DAP on his own accord because of his wounded pride and ego.He divorcd the DAP,so carry on with his life.Why act like a woman scorned and let people laughed at him.He has become a laughing stock and has lost all respect people have of him.
When Tunku Aziz joined the DAP,he mistood the DAP as an affilate of the MACC,a corruption fighting machine and not a political party.How smart can a guy be to believe that the DAP is not a political party.And when the DAP nominated him to the senate,was he there to fight corruption?Or was he there to just warm the benches.
The Chinese business community was behind the loss of Chinese support this time around.Maybe they felt threatened by Zahid of his ingrates remark,and feared retaliation if Umno lost.So they have word passed around to the Chinese to support Umno's Mah.
Mah will be warming the seat and will be out after GE14.Will there be some development in Teluk Intan?Very small projects,maybe.A new university in Teluk Intan?Maybe when PR takes over Putrajaya.Those who believe that a new university will be built because Umno won Teluk Intan will be very dissapointed.
Dear Datuk Sak
The 3% increase in Malay support
can be considered "statistically insignificant" i.e. due to chance
So the DAP leaders should not get too ecstatic over this seeming increase.
The so-called "drop" in Chinese and Indian support is more likely due to out-of-town voters not coming back to vote (in this by-election). Imagine the expense and inconvenience for a working class person holding a job in Penang, Klang Valley or Singapore to come home to vote.
Keep up your good work!
Phua Kai Lit
To one who has some relevant know how, it is abundantly clear and obvious that this cap was a Trojan horse. Poor naive DAP has to suffer for being unscrupulous.
This recent Teluk Intan by election Umno got a lot to lose,not Gerakan's Mah or his Gerakan party.
Umno was all out to see Dyana do not get to be the next MP of Teluk Intan.Just look at the number of Umno ministers going to Teluk Intan.
They were arm twisting the locals to sway the Chinese votes towards the BN.Just imagine a Dyana victory.Where are Muhyiddin and the Umno ministers going to hide their faces.They already bet everything including using their underwears as collateral.So if Umno's Mah lost what are the Umno ministers going to do?Lose their underwears used as collaterals and run the streets naked?
Apakah DAP sedang menentang rasuah sekarang?
Semasa Tunku Aziz dipujuk, bukankah dia cuba dirasuah?
DAP Perasuah atau Menentang Rasuah ?
Agreed with you 101% Dato. The mindset of Chinese and Indian need to change too, not just the Malay. We must start thinking as Malaysian and looked beyond the skin colour.
Tunku Aziz has not mentioned a word again UMNO's racism, Perkasa or Isma. He has not spoken about crony capitalism, contracts without tenders,or even corruption.
This man, as I said in an earlier post, is noting more than a scorned lover who wants to cut off her ex-lover's penis.
Let him take his rage to his grave.
He is a despicable old man.
All he wanted was positions and benefits from the DAP thinking he was God's gift to the party.
If Chinese want to support BN despite all the discrimination and name calling, so be it. Let them be happy with the university and highway and close their ears when told to balik Cina.
Pragmatism won this time round; BN sponsored development(or else none) was the important factor for many locals. This can be considered a rice bowl by-election of sorts with the local boy able to promise more. As for out-station voters, not much early morning traffic gave rise to well founded apprehension of low turnout. Ah, well, one last gasp for Gerakan.
It is very refreshing to read your thoughts. You are one Malay ahead of the times, far ahead. God Bless you and please help out Dyana to grow in your image.
Frpm my conversations/observation The Chinese love for the DAP is intact. Telok Intan does not make a summerfor BN. Fret not.
Salam Dato'...... I'm a Malay fence sitter. And so do I believe are the majority chinese voters. I disagree to the common believe that they are naturally inclined towards DAP. As you have rightfully said, they just want fair treatment and deals....and so does the majority rest of the breathing races. Wanting fair treatment and deals dictates having the desired confidence in the prospective representative to push the right agenda. Having the whole DAP muscle to back her up when the time comes does not really help. She must give that confidence herself…as what you yourself have shown. It's not about race and religion but that individual perceived strength. This is not a persatuan election but parliament. Picture this honestly…..if UMNO was to completely disappear from the election campaign would Mah had won with a bigger margin?
Askm tok
Pimpinan pr second line dh gaduh punca kalah di ti
Gobi kata hudud punca pemuda pas kata puak2 dalaman dap sebabnya...
X de jiwa yg besar pd pimpinan ini music yg sebenar adalah umno...
Rakyat nk tengok kerajaan umno tumbang....
Bulan nk tengok pemain pin pr gaduh...
Dear Sakmongkol
"For too long, the emphasis and concentration were directed at changing the mind-set of Malays. The focus on Malays is still the number one priority though, but the culture of thinking as Malaysians must also be nurtured among DAP members."
We shall speak no more about Tunku Aziz. He doesn't deserve more space and time. There are far more important matters to focus our minds on.
The future of our country lies in our willingness to think as Malaysians, to see our diversity as a strength and not a weakness. We are different but one in the sense that we have one joint future. So it requires everyone to change his mindset. You are right to point out that DAP top leaders are completely multi-racial in their outlook, and that the DAP rank and file is not quite up to speed on this. So, much work is needed. Beyond the principles that the DAP represents and fights for, it must try much harder to attract Malays into the party. This is not going to be easy because UMNO has been very successful in equating Malay with UMNO. But that's DAP's political challenge if it is to be a true national multi-racial party.
'Where have the DAP supporters gone?'
I can understand yr frustration in a mild-mannerish disclosure of transient racial voting by the TI Chinese M'sian voters.
Like it or not, such is a fact of life within that small intra-section of our racial-enhanced M'sian communities of 'truly Asian' mentality.
Thus, there will be people voting along racial line, comes what may!
The disappearance of that 7k vote bank for DAP casts a long shadow about the priority of the Chinese M'sian voters in TI.
U had already given ample points to ponder – pro/con has to be seen in a bigger picture.
In the bigger picture, however, u r right about dark linings over the silver clouds – why that minimal increase in Malay support?
Don't the Malay saw that DAP was in game changing mode by fielding a Malay candidate in a Chinese majority constituency, where it already had strong ground support?
Or could it be that inbreed, coupled with constant indoctrination/reminders, of DAP bashing/suspicion had done its magic that not only the die-hards wouldnt change, even the liberal wont care about the game changing mood for the bets of M'sia?
Remember, this tactical change is a known political risk & yet it has to be taken, bcoz of the size of the Malay population, thus the major contributing factor in M'sia politic. In simple term, if the Malays don't change their voting pattern, heartlanders/city liberals, M'sia would see ANY significant political change. That has factored in the splitting of the Malay vote bank by PAS/PKR. The outcome is only the in the degree of violence, when the Chinese becomes the REAL king-maker!
DAP doesn't ignore this fact & yet the Malays, in general, doesn't care about what DAP could contribute to a peaceful transition in M'sian politic!
All the facts point to a simple conclusion that when the crunch is down, narrowly defined race & religion factors r still the final decision tippers for the Malays.
Thus, the doubt about the disappearance of that 7k vote bank MUST be seen in comparison with that minimal 3% increment of the Malay vote for a Malay candidate in a mildly-strong Chinese area (Malay ~38%).
Why cant the swing of the Chinese can be 15% in favour of BN (granted it's the BN promises/machinery that guide Gerakan in this bye-election), while there was ONLY a 3% DAP (PKR/PAS had limited role play in this bye-election – like it or not)?
This is the BIG question in a small bye-election that needs to be answered.
DAP is fighting the Govt because they are corrupt. It is the same thing as fighting corruption. To me, this is Tunku's only excuse (but a bad one) for leaving DAP.
I believe Tunku is a Govt supporter or more precisely an UMNO supporter.
Is it possible that a portion who voted the late Seah did not vote this time because of disagreement over the choice of candidate? Perhaps they expected a senior member to be chosen but a greenhorn was the candidate. If these DAP members didn't vote or spoilt their votes, it is also possible they encourage their friends and relatives to do the same.
Salam Dato,
Bagi saya Dyana tidak kalah dalam perjuangan.
Bayangkan Dyana yang kerdil, menghadapi jentera "rasuah" UMNO yang hebat disertai fitnah "busuk" media sosial UMNO ...... tapi BN menang dengan majoriti kecil. BN tidak harus rasa bangga. Sepatutnya dengan jentera "janji sana janji sini" harus BN menang dengan mejoriti besar.
Tak payah pakai statistik level universiti, pakai saja statistik PMR, menunjukkan BN menang dengan tidak ada moral dari setiap aspek hukum demokrasi.
Kalah Dyana bukanlah kalah dalam arti kata pungutan undi, tapi menang dalam sifat jiwa besar Dyana itu sendiri dalam usia masih muda.
Kita harap Dyana dan beribu-ribu anak muda seperti Dyana di luar sana akan mencetuskan fenomena "anak muda yang progresif dalam dunia politik".
Kita harap akan muncul anak muda yang berani bukan hanya dalam DAP, tapi juga PKR dan PAS.
Bukannya konsep anak muda "menjilat/,membodek/jumud penakut" seperti yang di war-warkan oleh UMNO.
Kita harap agar banyak muncul serikandi-serikandi walau apa bangsa dalam mengubah demi menghapuskan sistem politik kotor kerajaan UMNO yang lansung tidak demokratik.
Ayuh gadis-gadis terpelajar seluruh Malaysia, bangkitlah, tanganmu yang suci bersih mampu menumbangkan "politik angkuh" kerajaan UMNO.
Kita harap agar pakcik/makcik di kampung mempunyai sifat/ciri Dyana, walau dirimu totok UMNO, sudahlah..... beri peluang kepada generasi muda untuk menyegarkan arena politik yang lebih demokratik, bukannya ala diktator macam di Timur Tengah itu. Buat malu orang Islam sahaja.
Dear Dato' Mohd Ariff Sabri,
I believe DAP with their Malaysia for Malaysian goal (which I support whole-heartedly), Malaysians should no longer be seen with percentage n generalised according to which race think what. Inclusive means perjuangan for all, means a perjuangan bigger than any racial party, for 100% Malaysians. Whether rich/poor, pro-Malaysia or pro-kaum, occupation, religion, this exist in all races, since every vote counts, so hope no one is dipinggirkan. Let's try to show the beauty of a united Malaysia where we jaga each other to the 20xxx voters for Mah. Let the demonstration begins thru actions/words/attitudes in how we treat each other. Malaysia for Malaysians is not a selfish political agenda, it's a national agenda for the good of the people, in the long term. When people got no money to pay car loans or petrol or for food or medicine, highway n stadium won't help. anyway, 2 stadiums' roofs in sukma perlis collapsed recently.
Kelapa muda
It would be fatal for DAP to think they can take Chinese voters for granted. They are very practical people and they will vote for you if they think their future is well provided for. Make them angry and they will not hesitate to punish you.Unlike the Indians, you can kick them when they are lying on the ground and yet still remain faithful come what may. Umno loves them more than they love the rest of us for sure but only when they are needed to save them. After that, they treat them like indentured slaves.
I wonder why Malay in DAP always talk about DAP not multi racial and need more Malay?
Malay can have many choice to join opposition party like PAS and PKR and why always blame the DAP for not multiracial enough?
Some Malay join DAP for 2/3 years want to become "wakil rakyat (WR)" and if DAP rejected them they called DAP " racist". Do you think is fair to become "WR" in a short period of time and those capable senior Chinese (more than 10 years as DAP member) not getting the vote to become "WR"
Why nobody talk about "racist" MCA/UMNO/Gerakan when there is no a single multi race in their party?
Everything need to justify with merit in order to become a senior member of DAP and go through the procedures adopted by the party system (step by step). Malay is good for DAP but don't expect much from a Chinese party which emphasize on meritocracy.
DAP no need to fight for Chinese if no discrimination took place. (All are equal) An establishment of Chinese party is to fight for unfairness adopted by the "racist" party. Unlike MCA, they are stood to Umno and just taking care of their own wealth instead of the poor Chinese.
Malay candidate in DAP need to own the respect from the members and not just calling DAP "racist" when less Malay "WR" has been selected.
You must remember, DAP is fighting for the rakyat and not because of personal wealth. Otherwise, LKS/Kapal singh/LGE had join UMNO and enjoy the corrupt wealth rather than going to jail for nothing. They work for people and not for wealth. Those Malay keep talking about" racist" DAP is brainless.
© Blogger templates Newspaper III by Ourblogtemplates.com 2008
Back to TOP


text:
July 1, 2020
By Jason D. Lazarus, J.D., LL.M., MSCC, CSSC
Late in the fall of 2018, the Office of Management and Budget issued a notification from the Department of Health and Human Services which oversees CMS of a proposed rule related to the Medicare Secondary Payer Act (MSP). The abstract of the rule says it "would ensure that beneficiaries are making the best health care choices possible by providing them and their representatives with the opportunity to select an option for meeting future medical obligations that fits their individual circumstances, while also protecting the Medicare Trust Fund."[1] It indicated that the rule was "economically significant" and the basis for the legal authority was 42 U.S.C. 1396y(b). The final rule was expected sometime in 2019 but didn't come.
More recently, in the spring of 2020, we got a new notification. It was an update to the previous notification and indicates that the proposed rule "would clarify that an individual or Medicare beneficiary must satisfy Medicare's interest with respect to future medical items and services related to such settlements, judgments, awards, or other payments." In the notice, it indicates that the proposed rules will be revealed in August of 2020. Whether that truly means we will have something before the end of August is anyone's guess, but it does confirm CMS's intent to push the agenda forward with regulations. When we do get proposed rules, that is only the first step in the process towards final rules. In the interim, things have not changed, and the same problems still exist.
That problem is that Medicare set-asides (MSAs) are not required by a federal statute even in Workers' Compensation cases where they are commonplace. There are no regulations, at this time, related to MSAs either. Instead, CMS has intricate "guidelines" and "FAQs" on their website for nearly every aspect of set-asides from submission to administration. There are only limited guidelines for liability settlements involving Medicare beneficiaries. Without codification of set-asides, there are no clear-cut appellate procedures from arbitrary CMS decisions and no definitive rules one can count on as it relates to MSAs. While there is no legal requirement that an MSA be created, the failure to do so may result in Medicare refusing to pay for future medical expenses related to the injury until the entire settlement is exhausted. There has been a slow progression towards a CMS policy of creating set-asides in liability settlements over the last seven years as a result of the Medicare Medicaid SCHIP Extension Act's passage[2].
This creates a difficult situation for Medicare beneficiary injury victims and contingent liability for legal practitioners involved in litigation involving physical injuries to Medicare beneficiaries given the uncertainty surrounding the need to create a set-aside.
If you represent a Medicare beneficiary, you must determine if future medicals have been funded and if so, advise the client regarding the legal implications of the MSP related to futures. The easiest way to remember the process once you have identified someone as a Medicare beneficiary or someone with the reasonable expectation of becoming Medicare eligible within 30 months is by the acronym "CAD". The "C" stands for consult with competent experts who can help deal with these complicated issues. The "A" stands for advise/educate the client about the MSP implications related to future medical. The "D" stands for document what you did in relation to the MSP. If the client decides that they do not want an MSA or to set aside anything, a choice they may make, then document the education they received about the issue with them signing an acknowledgement. If they elect to do an MSA analysis, hire a company to do the analysis so that they can help you document your file properly and close it compliantly.
If you represent a client who is Medicare eligible and is treating for their injuries, I recommend a Medicare Expert Case Evaluation (MECE) when you resolve the case. As part of the MECE, a Synergy Medicare Compliance expert will consult with your client regarding Medicare future interest protection mechanisms and the risk of doing nothing. After being advised, your client can make an informed decision about what they would like to do, and you can document your file accordingly.
For $1,000.00, the MECE service includes:
- Unlimited client consultation
- Template communications to your client
- Customized acknowledgement form to document your file
- Settlement documentation consultation for MSP compliance
If an MSA allocation report is desired after consultation with the client, the cost of the MECE is applied towards the $2,500 charge for a Medicare Set Aside allocation report.
The whole system is flawed when it comes to Medicare. You take all the risks, you do all the work, you bear all the costs and after you win then you must address the Medicare Secondary Payer Act. Synergy flips that paradigm on its head and fixes the broken system. Our team will create a comprehensive plan to allow you to close your file compliantly by addressing Medicare's "future interest", freeing you up to take on the next battle. You can focus on what you do best and everyone wins.
If you have a client who is Medicare eligible that is going to require future accident-related care, a Medicare Set-Aside should be considered and a MECE completed. There are numerous ways to deal with Medicare Secondary Payer compliance (without a set-aside) to ensure both your firm, as well as your clients are protected. It just requires expert analysis with Synergy's help.
[1] https://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201810&RIN=0938-AT85
[2] The MMSEA created a mandatory insurer reporting requirement which tasks defendants/insurers with reporting settlements involving Medicare beneficiaries to Medicare. The reporting requirement requires settlements of $2,000 or greater to be reported as of 10/1/13. Medicare, Medicaid, and SCHIP Extension Act of 2007 (P.L. 110-173). This Act was passed by the House on December 19, 2007, and by a voice vote in the Senate on December 18, 2007.


text:
4340 Chromolly, 19 spline 1.75 D. F106 spline on one end an the 1.900 18 spline on the other end. 34 inch long. Custom lenghts are available.
Call 320-983-3030 8am to 5pm Monday to Friday to order by phone. Necesary for International Orders, Express Shipping, or for answers for those burning questions.
Copyright © 2018 · Ouverson USA, All Rights Reserved · Website by Stomponato, LLC


text:
Velvet Slide | Velvet Ankle Strap Sandal | Velvet Embellished Mule
By now you've most likely seen velvet in your local boutiques and online at major department stores. It's a huge trend this season, so I decided to share a few of my favorite velvet shoes!
What I love about velvet is not only can you dress it up, but you can dress it down. Wear the mules with a comfy sweater and distressed denim; wear the heels to a cocktail party; and wear the slides to work with a cropped trouser. Don't limit yourself.
Shop away!


text:
What would you cook if you were planning a boat trip? From May 15 -19 Italian chef Marco Stabile, from the L'Ora d'Aria restaurant in Florence, and the French chef Alain Llorca (chef and owner of the Alain Llorca restaurant in La Colle sur Loup) will prepare an exclusive four-hand dinner on board a boat as part of the 'S.Pellegrino Trattoria' event taking place in Cannes. A unique culinary event that brings the flavours of the sea directly to the idyllic setting of Cannes.
The chefs, both with Michelin star status, will cook together during the world famous Cannes Film festival, preparing a menu full of Mediterranean touches: stuffed vegetables à la Niçoise, cod brandade with soft hen egg, a confit of tomato cream, crispy eggplants and S.Pellegrino "Acquacotta" (literally translated as cooked water) with vegetables, mushrooms, and caviar - just a selection of dishes the chefs will prepare.
For those who love seafood but can't attend this special event in Cannes, here's some tips from both chefs on how to cook simple dishes that can be cooked on a boat and how the sea influences their cuisine.
Can you offer up three simple summer dishes that could be prepared on a boat?
Alain Llorca
• Tomato Gazpacho: a seasoned dish, fresh and perfect for a meal in the sun and which you can prepare the day before. Recipe: finely chop tomatoes and add herbs of Provence, basil, some bread crumbs, sweet peppers and fennel. Put in the fridge for 24 hours and serve simply in glasses. Chef's tip: enjoy this fresh dish with a chilled glass of Pastis!
• Cod brandade (Portuguese cod and potato pie): this is a fresh meal which you could easily bring onto a boat. Recipe: chop two onions and fry them in a pan. Peel and cut three or four potatoes and sauté them with garlic in the pan. Add sour cream and continue to cook on a low heat. Add the cod fish and then remove all when the fish is to you r preference. Ass to a dish and cool in the fridge for two hours before working it with a spatula in order to obtain the texture of a brandade. Finally, add olive oil, garlic and croutons.
• Marinated Anchovies and Sardines: This is a friendly and easy to cook dish that you can easily rustle up on a boat. Recipe: take the sardine or anchovy fillets and scale them. Remove the central fishbone with fingers and close the fillets. Cover them in thin salt and let them stand for 15 minutes. Rinse the fillets and marinate them for 15 minutes in lemon juice. Drain them using absorbent paper and add olive oil. Chef's tip: add garlic croutons when eating and you'll obtain a perfect dish!
Marco Stabile
The best, during a boat trip, is having simple dishes that don't require long cooking: while you're on a boat it's important to enjoy the sea! My suggestions are: Beef tartare, marinated in beer and served with black truffle and Tuscan oil Lobster sandwich with salad and apple vinegar, sweeter and smoother than traditional vinegar. To close, why not having a cold frittata with fresh spring onion, anchovies and Buffalo Mozzarella, with some grated lime on the top.
How is the sea - its products and tastes - part of your cooking?
Alain Llorca
Having Spanish origins, my way of cooking is very Mediterranean and, as a consequence, seafood is an essential ingredient for my cuisine. Like fruits and vegetables, seafood products follow seasonality. Thus, the way I cook fish varies a lot depending on currents, flows and water temperature in the sea. In my restaurant, I serve my clients different types of fish such as mild fish, mostly sardines or anchovies, which are delicious marinated, and also rock fish such as in the Bouillabaisse, this traditional dish from the area of Marseille which consists of fish soup made with whole fish, potatoes, croutons, garlic and rouille sauce. The fish is a very subtle and interesting ingredient because it can be cooked in many different ways (marinated, in soup, grilled, etc.) and mixed with many ingredients. In my cooking, I like to work earth and sea products, such as fish with Iberian ham or with meat juices, especially with veal sauce. Finally, my advice for all fish dishes is that it is important to always highlight the subtlety of the sea, choose a fresh fish and cook it the right way, with the right timing.
Marco Stabile
The sea is one of the most important aspects of Tuscany, my home region, and I was born quite close to it. Seafood is half of my menu in Winter, more than 70% in Summer. Yhe sea, iodine, and related ingredients are light and fresh, perfect for the summer season. Not to mention the sea as a symbol of endless inspiration.


text: The Deprecation HTTP Header Field email@example.com https://github.com/sdatspun2 email@example.com http://dret.net/netdret Applications and Real-Time HTTPAPI Internet-Draft The HTTP Deprecation Response Header Field can be used to signal to consumers of a URI-identified resource that the resource has been deprecated. Additionally, the deprecation link relation can be used to link to a resource that provides additional context for the deprecation, and possibly ways in which clients can find a replacement for the deprecated resource. Deprecation of an HTTP resource as defined in is a technique to communicate information about the lifecycle of a resource. It encourages applications to migrate away from the resource, discourages applications from forming new dependencies on the resource, and informs applications about the risk of continuing dependence upon the resource. The act of deprecation does not change any behavior of the resource. It just informs client of the fact that a resource is deprecated. The Deprecation HTTP response header field MAY be used to convey this fact at runtime to clients. The header field can carry information indicating since when the deprecation is in effect. In addition to the Deprecation header field the resource provider can use other header fields to convey additional information related to deprecation. For example, information such as where to find documentation related to the deprecation or what should be used as an alternate and when the deprecated resource would be unreachable, etc. Alternates of a resource can be similar resource(s) or a newer version of the same resource. The key words "MUST", "MUST NOT", "REQUIRED", "SHALL", "SHALL NOT", "SHOULD", "SHOULD NOT", "RECOMMENDED", "NOT RECOMMENDED", "MAY", and "OPTIONAL" in this document are to be interpreted as described in BCP 14 when, and only when, they appear in all capitals, as shown here. This specification uses the Augmented Backus-Naur Form (ABNF) notation of and includes, by reference, the IMF-fixdate rule as defined in . The term "resource" is to be interpreted as defined in , that is identified by an URI. The Deprecation HTTP response header field allows a server to communicate to a client that the resource in context of the message is or will be deprecated. The Deprecation response header field describes the deprecation. It either shows the deprecation date, which may be in the future (the resource context will be deprecated at that date) or in the past (the resource context has been deprecated at that date), or it simply flags the resource context as being deprecated: Deprecation = IMF-fixdate / "true" Servers MUST NOT include more than one Deprecation header field in the same response. The date, if present, is the date when the resource context was or will be deprecated. It is in the form of an IMF-fixdate timestamp. The following example shows that the resource context has been deprecated on Friday, November 11, 2018 at 23:59:59 GMT: Deprecation: Sun, 11 Nov 2018 23:59:59 GMT The deprecation date can be in the future. If the value of date is in the future, it means that the resource will be deprecated at the given date in future. If the deprecation date is not known, the header field can carry the simple string "true", indicating that the resource context is deprecated, without indicating when that happened: Deprecation: true In addition to the Deprecation HTTP header field, the server can use links with the "deprecation" link relation type to communicate to the client where to find more information about deprecation of the context. This can happen before the actual deprecation, to make a deprecation policy discoverable, or after deprecation, when there may be documentation about the deprecation, and possibly documentation of how to manage it. This specification places no restrictions on the representation of the interlinked deprecation policy. In particular, the deprecation policy may be available as human-readable documentation or as machine-readable description. For a resource, deprecation could involve one or more parts of request, response or both. These parts could be one or more of the following. URI - deprecation of one ore more query parameter(s) or path element(s) method - HTTP method for the resource is deprecated request header - one or more HTTP request header(s) is deprecated response header - HTTP response header(s) is deprecated request body - request body contains one or more deprecated element(s) response body - response body contains one or more deprecated element(s) The purpose of the Deprecation header is to provide just enough "hints" about the deprecation to the client application developer. It is safe to assume that on reception of the Deprecation header, the client developer would look up the resource's documentation in order to find deprecation related semantics. The resource developer could provide a link to the resource documentation using a Link header with relation type deprecation as shown below. Link: <https://developer.example.com/deprecation>; rel="deprecation"; type="text/html" In this example the interlinked content provides additional information about the deprecation of the resource context. There is no Deprecation header field in the response, and thus the resource is not deprecated. However, the resource already exposes a link where information is available how deprecation is managed for the context. This may be documentation explaining the use of the Deprecation header field, and also explaining under which circumstances and with which policies (announcement before deprecation; continued operation after deprecation) deprecation might be happening. The following example uses the same link header, but also announces a deprecation date using a Deprecation header field. Deprecation: Sun, 11 Nov 2018 23:59:59 GMT Link: <https://developer.example.com/deprecation>; rel="deprecation"; type="text/html" Given that the deprecation date is in the past, the linked resource may have been updated to include information about the deprecation, allowing clients to discover information about the deprecation that happened. The Link header field can be used in addition to the Deprecation header field to inform the client about available alternatives to the deprecated resource. The following relation types as defined in are RECOMMENDED to use for this purpose: successor-version: Points to a resource containing the successor version. latest-version: Points to a resource containing the latest (e.g., current) version. alternate: Designates a substitute. [W3C.REC-html401-19991224] The following example provides link to the successor version of the requested resource that is deprecated. Deprecation: Sun, 11 Nov 2018 23:59:59 GMT Link: <https://api.example.com/v2/customers>; rel="successor-version" This example provides link to an alternate resource to the requested resource that is deprecated. Deprecation: Sun, 11 Nov 2018 23:59:59 GMT Link: <https://api.example.com/v1/clients>; rel="alternate" In addition to the deprecation related information, if the resource provider wants to convey to the client application that the deprecated resource is expected to become unresponsive at a specific point in time, the Sunset HTTP header field can be used in addition to the Deprecation header. The timestamp given in the Sunset header field MUST be the later or the same as the one given in the Deprecation header field. The following example shows that the resource in context has been deprecated since Sunday, November 11, 2018 at 23:59:59 GMT and its sunset date is Wednesday, November 11, 2020 at 23:59:59 GMT. Deprecation: Sun, 11 Nov 2018 23:59:59 GMT Sunset: Wed, 11 Nov 2020 23:59:59 GMT The act of deprecation does not change any behavior of the resource. Deprecated resources SHOULD keep functioning as before, allowing consumers to still use the resources in the same way as they did before the resources were declared deprecated. The Deprecation response header should be added to the permanent registry of message header fields (see ), taking into account the guidelines given by HTTP/1.1 . Header Field Name: Deprecation Applicable Protocol: Hypertext Transfer Protocol (HTTP) Status: Standard Author: Sanjay Dalal <firstname.lastname@example.com>, Erik Wilde <email@example.com> Change controller: IETF Specification document: this specification, Section 2 "The Deprecation HTTP Response Header" The deprecation link relation type should be added to the permanent registry of link relation types according to : Relation Type: deprecation Applicable Protocol: Hypertext Transfer Protocol (HTTP) Status: Standard Author: Sanjay Dalal <firstname.lastname@example.com>, Erik Wilde <email@example.com> Change controller: IETF Specification document: this specification, Section 3 "The Deprecation Link Relation Type" Note to RFC Editor: Please remove this section before publication. This section records the status of known implementations of the protocol defined by this specification at the time of posting of this Internet-Draft, and is based on a proposal described in . The description of implementations in this section is intended to assist the IETF in its decision processes in progressing drafts to RFCs. Please note that the listing of any individual implementation here does not imply endorsement by the IETF. Furthermore, no effort has been spent to verify the information presented here that was supplied by IETF contributors. This is not intended as, and must not be construed to be, a catalog of available implementations or their features. Readers are advised to note that other implementations may exist. According to RFC 7942, "this will allow reviewers and working groups to assign due consideration to documents that have the benefit of running code, which may serve as evidence of valuable experimentation and feedback that have made the implemented protocols more mature. It is up to the individual working groups to use this information as they see fit". This is a list of implementations that implement the deprecation header field: Organization: Apollo Description: Deprecation header is returned when deprecated functionality (as declared in the GraphQL schema) is accessed Reference: https://www.npmjs.com/package/apollo-server-tools Organization: Zalando Description: Deprecation header is recommended as the preferred way to communicate API deprecation in Zalando API designs. Reference: https://opensource.zalando.com/restful-api-guidelines/#deprecation Organization: Palantir Technologies Description: Deprecation header is incorporated in code generated by conjure-java, a CLI to generate Java POJOs and interfaces from Conjure API definitions Reference: https://github.com/palantir/conjure-java Organization: IETF Internet Draft, Registration Protocols Extensions Description: Deprecation link relation is returned in Registration Data Access Protocol (RDAP) notices to indicate deprecation of jCard in favor of JSContact. Reference: https://tools.ietf.org/html/draft-loffredo-regext-rdap-jcard-deprecation Organization: E-Voyageurs Technologies Description: Deprecation header is incorporated in Hesperides, a configuration management tool providing universal text file templating and properties editing through a REST API or a webapp. Reference: https://github.com/voyages-sncf-technologies/hesperides/blob/master/documentation/lightweight-architecture-decision-records/deprecated_endpoints.md Organization: Open-Xchange Description: Deprecation header is used in Open-Xchange appsuite-middleware Reference: https://github.com/open-xchange/appsuite-middleware Organization: MediaWiki Description: Core REST API of MediaWiki would use Deprecation header for endpoints that have been deprecated because a new endpoint provides the same or better functionality. Reference: https://phabricator.wikimedia.org/T232485 This is a list of implementations that implement the general concept, but do so using different mechanisms: Organization: Zapier Description: Zapier uses two custom HTTP headers named X-API-Deprecation-Date and X-API-Deprecation-Info Reference: https://zapier.com/engineering/api-geriatrics/ Organization: IBM Description: IBM uses a custom HTTP header named Deprecated Reference: https://www.ibm.com/support/knowledgecenter/en/SS42VS_7.3.1/com.ibm.qradar.doc/c_rest_api_getting_started.html Organization: Ultipro Description: Ultipro uses the HTTP Warning header as described in with code 299 Reference: https://connect.ultipro.com/api-deprecation Organization: Clearbit Description: Clearbit uses a custom HTTP header named X-API-Warn Reference: https://blog.clearbit.com/dealing-with-deprecation/ Organization: PayPal Description: PayPal uses a custom HTTP header named PayPal-Deprecated Reference: https://github.com/paypal/api-standards/blob/master/api-style-guide.md#runtime The Deprecation header field SHOULD be treated as a hint, meaning that the resource is indicating (and not guaranteeing with certainty) that it is deprecated. Applications consuming the resource SHOULD check the resource documentation to verify authenticity and accuracy. Resource documentation SHOULD provide additional information about the deprecation including recommendation(s) for replacement. In cases, where the Deprecation header field value is a date in future, it can lead to information that otherwise might not be available. Therefore, applications consuming the resource SHOULD verify the resource documentation and if possible, consult the resource developer to discuss potential impact due to deprecation and plan for possible transition to recommended resource. In cases where Link header is used to provide more documentation and/or recommendation for replacement, one should assume that the content of the Link header field may not be secure, private or integrity-guaranteed, and due caution should be exercised when using it. Applications consuming the resource SHOULD check the referred resource documentation to verify authenticity and accuracy. The suggested Link header fields make extensive use of IRIs and URIs. See for security considerations relating to IRIs. See for security considerations relating to URIs. See for security considerations relating to HTTP headers. Applications that take advantage of typed links should consider the attack vectors opened by automatically following, trusting, or otherwise using links gathered from the HTTP headers. In particular, Link headers that use the successor-version, latest-version or alternate relation types should be treated with due caution. See for security considerations relating to these link relation types. The first example shows a deprecation header field without date information: Deprecation: true The second example shows a deprecation header with date information and a link to the successor version: Deprecation: Sun, 11 Nov 2018 23:59:59 GMT Link: <https://api.example.com/v2/customers>; rel="successor-version" The third example shows a deprecation header field with links for the successor version and for the API's deprecation policy. In addition, it shows the sunset date for the deprecated resource: Deprecation: Sun, 11 Nov 2018 23:59:59 GMT Sunset: Wed, 11 Nov 2020 23:59:59 GMT Link: <https://api.example.com/v2/customers>; rel="successor-version", <https://developer.example.com/deprecation>; rel="deprecation" Hypertext Transfer Protocol (HTTP/1.1): Semantics and Content Key words for use in RFCs to Indicate Requirement Levels Ambiguity of Uppercase vs Lowercase in RFC 2119 Key Words Augmented BNF for Syntax Specifications: ABNF Web Linking Registration Procedures for Message Header Fields Hypertext Transfer Protocol (HTTP/1.1): Caching Internationalized Resource Identifiers (IRIs) Uniform Resource Identifier (URI): Generic Syntax Hypertext Transfer Protocol (HTTP/1.1): Message Syntax and Routing Link Relation Types for Simple Version Navigation between Web Resources The Sunset HTTP Header Field Improving Awareness of Running Code: The Implementation Status Section The authors would like to thank Nikhil Kolekar, Mark Nottingham, and Roberto Polli for their contributions. The authors take all responsibility for errors and omissions.


text:
We specialize in working with customers with unique needs. When we were contacted with a very detailed architect spec for airfoil louvers made from Clear, Vertical Grain Western Red Cedar, we were thrilled with the opportunity to help.
Used in modern architecture, both commercially and in residential custom building, exterior wood louvers add cool sophistication to the exterior facade with the look that only natural wood can provide. Because of Western Red Cedar's natural properties against rot, decay, and insect attack, as well as its lightweight and workability, it is the ideal wood choice for this type of project.
The airfoil louvers we supplied to our customer were custom milled from the finest 2×8″ clear, vertical grain Western Red Cedar available on the market and will be used to provide shade as exterior blinds. Because we are located in the heart of Cedar Country, the only place where Western Red Cedar is grown, we were able to source the highest quality material and turn this order around in a reasonable amount of time, at a reasonable price.
Before your next project, be sure to visit us! We ship nationwide!
950 B Fountain Street, Burlington, WA 98233


text:
CabaRadio Episode June 19, 2012
The very last show! So much fun...one last time!!
11:00pm - 1:40am
CabaRadio with Teddy Smooth presents "The Very Last Show!" Yes indeed, after 3+ years on the radio Teddy & Eroc will say their final farewells tonight on CiTR Radio 101.9FM. Join us as we play some 'Best of' moments and play the music from some of bands we've had on the show over the years, including the Creaking Planks, The Oh Wells, Billy the Kid, Gastown Royals, Warless, Rick Valiant, Natalie Edward and many more! Plus our theatre guru Franklin T. Schneider returns to give us one last look at the Vancouver theatre scene! Also the Sketchy Sluts stop by to spice up the airwaves! Upcoming events, prizes and so much more!!
CabaRadio with Teddy Smooth
CiTR 101.9fm or listen online http://citr.ca/
So much fun...one last time!!
Check out all our shows online at http://citr.ca/ under "Shows" or in the Itunes store under citr -- cabaradio
Download them to your MP3 player or listen online to any of the shows at your convenience!


text:
WET N WILD MegaLast Liquid Catsuit High-Shine Lipstick
WET N WILD MegaLast Liquid Catsuit High-Shine Lipstick
Inspired by our best-selling MegaLast Liquid Catsuit Matte Lipstick, this MegaLast Catsuit High-Shine Lipstick combines all the comfort and shine of a gloss with the high-pigment of a lipstick. It provides brilliant, high-shine and ultra-pigmented lip lacquer to deliver a mirror-like gloss finish. This product is long-wearing and has a creamy texture for easy application. MegaLast Catsuit High-Shine Lipsticks are infused with a blend of vitamins, plant-based oils & butters to provide superior moisture and improve overall lip texture.
Write Your Own Review


text:
top of page
Araneum Networks
The Araneum Network Module reveals hidden social networks based on credit and debit card transaction data. It takes cleaned transaction data as input and returns an edge list of estimated friendships between customers.
Ready to find out more?
We're happy to share with you more details about our network engine and business cases which are available on our platform. Feel free to reach out to us!
bottom of page


text:
Saturday, May 23, 2015
Quickly Goes The Year
Celebrating Each Saturday with Ruth Ayres at Discover Play Build. It's a great time to welcome Saturday and this much needed holiday weekend! Come join us! Tweet at #CelebrateLu
We were awash in final work this week. The uncommon and constant rainy days fits well the times of the last weeks of school. This week filled with creating a trip bulletin board which every class does, leaving them for summer visitors, and one more visit in the fall till new ideas and new classes take over. Students also worked on both class and math portfolios, final unit projects, visiting our buddies, staying afloat when all most wanted was to have summer, vacation and sunny weather, arrive.
I celebrate that we did accomplish a lot of work during the week, only small colds were evident, and our own very fun time came yesterday with the arrival of yearbooks. We have seven and a half days left, filled with work and activities and parties, memory days! Congratulations to those of you are now finished, and best wishes to everyone who still have weeks to go!
Celebrating the endings, and that my garden has never looked greener!
22 comments:
Enjoy your last 7 1/2 days, Linda! We have four days left and there is rain forecasted for every day...which means inside recess. :( I agree with you about the garden. I'm headed out to work in mine now. Have a great week!ReplyDelete
You capture the bittersweet memories of that last week or so...holding on...yet letting go....I never find it possible to totally celebrate the end...and so far there has always been a beginning that I hold onto during the summer....ReplyDelete
Your garden looks gorgeous! I was in Denver on Sunday and Monday and LOVED the unexpected clouds and rain! I felt really blessed to catch Denver on 2 of its, what, 5 overcast days of the year? (I love overcast days.) After a very dry winter, we had snow twice in one week and several days of rain, so my garden is also suddenly green--as well as very weed-filled. Must start doing a better job with the mulching! Enjoy the final few days.ReplyDelete
Final weeks. Memory Days. Work. Parties. Best Wishes. I hope your 7 and 1/2 days will have lots of uplifting emotions. Tears and rain are both good, life would be too dry without them.ReplyDelete
Your garden looks gorgeous. Enjoy your last chunk of time with your students!ReplyDelete
Such sweet memories you take into the summer Linda. May your garden keep those memories tucked beneath its rich green and chocolate blanket. Endings are bittersweet but tomorrows are blessed.ReplyDelete
You are closing in, Linda - a year to celebrate for sure! Your garden looks so lush, love all those greens beckoning you into summer.ReplyDelete
Enjoy the ending of a wonderful year. It's been such a pleasure to be with you through your posts. Your garden is perfect. The green is soothing and peaceful.ReplyDelete
That last picture of your garden made me smile. There's something about a vibrant, green garden. Good luck as the school year draws to a close. So many fun things that bring such great memories.ReplyDelete
I've been thinking so much about endings this year and how it's helpful to see them as beginnings too. I wish you a lovely ending of the school year and a wonderful beginning to your next set of adventures.ReplyDelete
I was always happy for a few rainy days near school's end. It makes it easier to stay focused, but then we always wanted beautiful, sunny days for those outside activiities near the end. I love that your classes create trip bulletin boards. I hope you'll share a picture of the board with us. Happy endings and new beginnings for you. I can't wait to see you next month at All Write.ReplyDelete


text:
Numbers are behind everything we do, and whether we are sitting at a computer, buying or selling things in a shop, or simply playing with numbers in a game, we cannot avoid numbers. What makes numbers so fascinating is that they make patterns, which in turn help to make the natural world. Nature has its numbers, such as a three-leaf clover or a six-sided snowflake. Numbers can be written in many kinds of styles all of which have their own feel.
If you look at these Number Fonts you find that they have an attractive design which lets you make out the individual numbers clearly.
When numbers are written with long and narrow strokes with a slightly sharp feel at the corners it gives rise to a clean and modern look.
You also come across different fonts with numbers in them written in a bold black style. Many fonts with numbers use geometric shapes like circles and squares. You may come across fonts in which the number is written within a circle shape drawn with lines or a solid bold color. Black and white are a great combination for a number font, and it makes the numbers look dramatic. Often you may find numbers written in a bold graphic design style with plenty of sharp angles and thick regular lines. Here are some interesting fonts for numbers.
If you like this article, you might be interested in some of our other articles on Western Fonts, Wedding Fonts, Art Deco Fonts and Coca Cola Fonts.
Dot To Dot
A dot to dot pattern is the key point of this interesting and modern style large font.
Numbers All The Way
Circles, diamond shapes, and stars form the interesting shape backgrounds for the numbers in this font.
Numbers All The Way
Number Magic
Circles with numbers written inside touch each other in this number font that looks much like railway coaches.
Z Happiness
The 'Z' letters come to play among the numbers in this angular style alpha-numeric font.
Black And White Numbers
All black and white with the numbers sharply marked against the dark background, this number font is full of drama.
Style Of Fractions
Straight lines and gentle curves makes this a simple yet elegant number font. Note the slanted dividing line of the fraction numbers.
Numbers In The Classroom
Sleek and fine lines with angles make this a very well-designed number font with a contemporary touch.
Round Numbers
The numbers in double digits sit in small round coin-like shapes that look a lot like the counters in a game of lotto.
Italics Numbers
Bold lines and angles add to the powerful graphic design feel of this number font. Check out the slanted bits that break the regular look of the numbers.
Tiny Font
This is a really tiny font with the sharp edges giving a smart and modern feel.


text:
View Library
Ami Silber is a graduate of the Iowa Writers' Workshop and an award-winning author of romance. Her Wicked Quills of London series is written under the name Eva Leigh, and writing as Zoë Archer, she and her books have been featured in RT Book Reviews. She won the Book Buyers Best Award for Best Historical Romance, and has also received numerous award nominations, including the Romantic Times Reviewers' Choice, as well as the Desert Rose Golden Quill Award. Ami was born in Rockville Centre, Long Island, and moved with her family to Los Angeles six months later, where she and her husband currently live.
Audiobooks Were Restored to Your Cart
[ShoppingCartItemsAddedOnMerge] audiobook(s) were left in your cart from a previous visit, and saved to your account for your convenience. You may view or remove these audiobooks on the shopping cart page.


text:
What is the meaning of total turnover and examining the applicability of the turnover tax as defined under Section 6B( 1) by the Karnataka Sales Tax Act, 1957 – March 28, 2019
DATE: March 28, 2019
ACT: Karnataka Sales Tax Act, 1957 & Article 286 of the Constitution
M/s. Achal Industries Vs. State of Karnataka
[Civil Appeal No(s). 4837 of 2011]
[Civil Appeal No(s). 4838 of 2011]
Rastogi, J.
1. The present appeals have been preferred against the impugned judgment dated 17th April, 2007 passed by the High Court of Karnataka disposing of the Sales Tax Revision Petition examining the applicability of the turnover tax as defined under Section 6B( 1) by the Karnataka Sales Tax Act, 1957(hereinafter being referred to as "KST Act").
2. The brief facts of the case which may be relevant for the present purpose are that the appellant is a manufacturer and registered dealer of the cashew kernels cashew shell oil, etc. Assessments were made for the years 1990-91 to 1999-2000 by the respective assessing authorities under Section 12(3) of the Act. Against the assessment orders of the assessing authorities, appeals/revision petitions were preferred before the appellate/revisional authority and the contention advanced by the learned counsel for the appellant was that levy of tax under Section 6B of the Act, on the total turnover is a misconstruction of the provision and it has to be on the "taxable turnover" which may be in conformity with Article 286 of the Constitution of India but that was neither accepted by the assessing authority nor at the appellate/revisional stage against which the present appeals have been preferred impugning the assessments made for the years 199091 to 19992000 in the instant appeals.
3. The main thrust of the submission of Mr. Mohit Chaudhary, learned counsel for the appellant is that Courts below have manifestly erred in appreciating that the 'total turnover' as defined under Section 6B( 1) for the purpose of levy turnover tax can in no event include the 'turnover' with reference to which the State has no power to levy tax under the constitutional scheme and the submission proceeds that the levy of tax under Section 6B can be on the 'taxable turnover' alone. Though the first limb of the Section has adopted the word 'total turnover' but it is only for the limited purpose of identifying the dealers and further submits that the 'turnover' which is not liable to tax under the provisions of the Act, cannot be included in the calculation of 'total turnover' for the purpose of assessment of turnover tax and that is according to him the basic error which has been committed in interpreting Section 6B( 1) of the KST Act.
4. Learned counsel submits that the interpretation which has been advanced by the respondent State if taken at its face value, would amount to permitting the State to indirectly levy turnover tax on part of a dealer's total turnover which is non exigible to intra sales tax and indeed would be beyond the legislative competence of the State.
5. Learned counsel further submits that although the constitutional validity of the provision has been upheld but still open to the Court to read down the provision in a manner that it do not offend the Constitutional scheme. The concept of 'total turnover' has been incorporated under Section 6B(1) for the purpose of identification of the dealers and for prescribing rate/slabs and the actual levy is intended only on intrastate turnover by reason of the proviso, it may be within the competence of the State Legislature. In support of submission, learned counsel has placed reliance on the decision of this Court in Indra Das Vs. State of Assam 2011(3) SCC 380 and Rakesh Kumar Paul Vs. State of Assam 2017(15) SCC 67.
6. Per contra, Mr. Devadatt Kamat, learned AAG appearing for the respondent State submits that the issue in the instant appeals stands conclusively answered by this Court in M/s. Hoechst Pharmaceuticals Ltd. and Others Vs. State of Bihar 4 and Others 1983(4) SCC 45 and further submits that once the constitutional validity of Section 6B has been upheld by the jurisdictional High Court in the series of decisions, wherein the challenge to Section 6B( 1) offending Article 14 and 19(1)(g) of the Constitution of India regarding the classification of dealers being repelled and it was held that the inclusion of interstate export and import turnover is only for the purpose of identifying dealers and not for levying tax, that was within the competence of the State Legislature. This Court has explained in M/s. Hoechst Pharmaceuticals Ltd. and Others Vs. State of Bihar and Others(supra) to reiterate the principle of economic superiority for the purpose of levying turnover tax.
7. Learned counsel for the respondent State further submits that in the instant case, the appellant filed returns for the assessment years in question claiming certain deductions. When such returns were assessed by the assessing authorities, it was noticed that as far as the determination of the rate at which 'turnover tax' was to be levied, the dealer has made incorrect deductions and in turn has furnished returns at a lower rate. 5 Upon assessment, the assessing authority determined the actual slab applicable to the assessee for each assessment year and levied the turnover tax accordingly and it is in conformity with Section 6B( 1) of the KST Act.
8. Before we proceed to examine the question raised any further, it will be relevant to note the preamendment (1st April, 2000) of the KST Act, as under:"
2. Definitions. –
(1) In this Act, unless the context otherwise requires, …
"(u) "tax" means a tax leviable under the provisions of this Act;
[(u1) "taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed, but shall not include the turnover of purchase or sale in the course of interState trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India;
(u2) "total turnover" means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax, including the turnover of purchase or sale in the course of interState trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India;]
(v) "turnover" means the aggregate amount for which goods are bought or sold, or supplied or distributed [or delivered or otherwise disposed of in any of the ways referred to in clause (t)] by a dealer, either directly or through another, on his own account or on account of 6 others, whether for cash or for deferred payment or other valuable consideration; ….
[6B. Levy of Turnover Tax.]
( 1) [Every registered dealer and every dealer who is liable to get himself registered under subsections (1) and (2) of Section 10] whose total turnover in a year is not less than [ten lakh] rupees whether or not the whole or any portion of such turnover is liable to tax under any other provisions of this Act, shall be liable to pay tax, (i) at the rate of one and a quarter per cent of his total turnover, if his total turnover is not less than ten lakh rupees but is less than two hundred lakh rupees in a year; or
(ii) at the rate of one and threefourths per cent of his total turnover, if his total turnover is not less than two hundred lakh rupees [but is less than five hundred lakh rupees in a year; or]
(iii) at the rate of [two and three fourth per cent] of his total turnover, if his total turnover is not less than five hundred lakh rupees in a year]: Provided that no tax under this subsection shall be payable on that part of such turnover which relates to,
(i) sale or purchase of goods specified in the Fifth Schedule;
(ii) sale or purchase of good specified in the Fourth Schedule;
(iii) sale or purchase of goods in the course of interState trade or commerce;
…. Provided further that save as otherwise provided in this subsection, no other deduction shall be made from the total turnover of a dealer for the purposes of this Section."
9. The expression "total turnover" + "turnover" which has been used under Section 6B has the same meaning as defined under Section 2(1)(u2) and 2(v) of the Act. It may be further noticed that under Section 6B, reference is made on 'total turnover' and not the 'turnover' as defined under Section 2(v) of the KST Act and taking note of the exemption provided under first proviso clause (iii), exclusion has been made in reference to use of sale or purchase of goods in the course of interstate trade or commerce.
It clearly indicates that the expression 'total turnover' which has been incorporated as referred to under Section 6B (1) is for the purpose of identification of the dealers and for prescribing different rates/slabs. The first proviso to Section 6B (1) provides an exhaustive list of deductions which are to be made in computation of such turnover with a further stipulation as referred to in second proviso that except for the manner provided for in Section 6B (1), no other deduction shall be made from the total turnover of a dealer.
10. This Court, in M/s. Hoechst Pharmaceuticals Ltd. and Others case(supra), while examining the pari meteria provision of subSection (1) of Section 5 of the Bihar Finance Act which provides for levy of surcharge on gross turnover in relation to the tax payable in reference to Article 286 of the Constitution of India read with Entry 54 under List II of Seventh Schedule into consideration held as under:
90. The decision in Fernandez case [AIR 1957 SC 657] is therefore clearly an authority for the proposition that the State Legislature notwithstanding Article 286 of the Constitution while making a law under Entry 54 of List II of the Seventh Schedule can, for purposes of the registration of a dealer and submission of returns of sales tax, include the transactions covered by Article 286 of the Constitution.
That being so, the constitutional validity of subsection (1) of Section 5 of the Act which provides for the classification of dealers whose gross turnover during a year exceeds Rs 5 lakhs for the purpose of levy of surcharge, in addition to the tax payable by him, is not assailable. So long as sales in the course of interState trade and commerce or sales outside the State and sales in the course of import into, or export out of the territory of India are not taxed, there is nothing to prevent the State Legislature while making a law for the levy of a surcharge under Entry 54 of List II of the Seventh Schedule to take into account the total turnover of the dealer within the State and provide, as has been done by subsection (1) of Section 5 of the Act, that if the gross turnover of such dealer exceeds Rs 5 lakhs in a year, he shall, in addition to the tax, also pay a surcharge at such rate not exceeding 10 per centum of the tax as may be provided. The liability to pay a surcharge is not on the gross turnover including the transactions covered by Article 286 but is only on inside sales and the surcharge is sought to be levied on 9 dealers who have a position of economic superiority.
The definition of gross turnover in Section 2(j) of the Act is adopted not for the purpose of bringing to surcharge interstate sales or outside sales or sales in the course of import into, or export of goods out of the territory of India, but is only for the purpose of classifying dealers within the State and to identify the class of dealers liable to pay such surcharge. The underlying object is to classify dealers into those who are economically superior and those who are not. That is to say, the imposition of surcharge is on those who have the capacity to bear the burden of additional tax. There is sufficient territorial nexus between the persons sought to be charged and the State seeking to tax them. Sufficiency of territorial nexus involves a consideration of two elements viz.:
(a) the connection must be real and not illusory, and (b) the liability sought to be imposed must be pertinent to that territorial connection: State of Bombay v.R.M.D. Chamarbaugwala [AIR 1957 SC 699], Tata Iron & Steel Co. Ltd. v. State of Bihar[(1958) SCR 1355] and International Tourist Corporation v. State of Haryana [(1981) 2 SCC 318]. The gross turnover of a dealer is taken into account in subsection (1) of Section 5 of the Act for the purpose of identifying the class of dealers liable to pay a surcharge not on the gross turnover but on the tax payable by them.
11. This Court also noticed the economic superiority principle for the purpose of levy of turnover tax while holding that the interpretation of statute would not depend upon contingency. It is trite law which the Court would ordinary take recourse to golden rule of strict interpretation while interpreting taxing statutes. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation and this is what has been considered by this Court in Commissioner of Customs(Import), Mumbai Vs. Dilip Kumar and Company and Others 2018(9) SCC 1 in para 24 and 34 as under:
24. "In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision making. Insofar as taxation statutes are concerned, Article 265 of the Constitution prohibits the State from extracting tax from the citizens without authority of law. It is axiomatic that taxation statute has to be interpreted strictly because the State cannot at their whims and fancies burden the citizens without authority of law. In other words, when the competent Legislature mandates taxing certain persons/certain objects in certain circumstances, it cannot be expanded/interpreted to include those, which were not intended by the legislature".
34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi and Sons Ltd. (1999) 3 SCC 346 and State of W.B. v. Kesoram Industries Ltd. (2004) 10 SCC 201 (hereinafter referred to as "Kesoram Industries case", for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute:
"(i) In interpreting a taxing statute, equitable considerations are entirely out of place. A taxing statute cannot be interpreted on any presumption or assumption. A taxing statute has to be interpreted in the light of what is clearly expressed; it cannot imply anything which is not expressed; it cannot import provisions in the statute so as to supply any deficiency;
(ii) Before taxing any person, it must be shown that he falls within the ambit of the charging section by clear words used in the section; and
(iii) If the words are ambiguous and open to two interpretations, the benefit of interpretation is given to the subject and there is nothing unjust in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly."
12. In the instant scheme of the Act of which reference has been made in detail, the expression 'total turnover' has been referred to for the purpose of identification/classification of dealers for prescribing various rates/slabs of tax leviable to the dealer and read with first and second proviso to Section 6B( 1), this makes the intention of the legislature clear and unambiguous that except the deductions provided under the first proviso to Section 6B( 1) nothing else can be deducted from the total turnover as defined under Section 2(u2) for the purpose of levy of turnover tax under Section 6B of the Act.
13. The submission of learned counsel for the appellant that the 'total turnover' in Section 6B( 1) is to be read as 'taxable turnover' and the determination of the rate of the turnover tax is to be ascertained on the 'taxable turnover' on the face of it is unsustainable and deserves outright rejection.
14. The judgments on which learned counsel has placed reliance in Indra Das Vs. State of Assam (supra) is in context of the fundamental rights in reference to the provisions of Terrorists & Disruptive Activities (Prevention) Act, 1987, and it was observed that the endeavour of the court should be to try to sustain the validity of the statute by reading it down as possible.
15. The judgment in Subramanian Swamy and others Vs. Raju through Member, Juvenile Justice Board and Another 2014(8) SCC 390 was in reference to a challenge to the validity of the Juvenile Justice(Care and Protection of Children) Act, 2000. Though the validity was repelled by this Court, the doctrine of 'reading down' was discussed. It was held to be inapplicable in the facts of the said case.
16. In Rakesh Kumar Paul Vs. State of Assam(supra), this Court has examined the interpretation of Section 167(2) of the Code of Criminal Procedure, 1973 which has a reference to the liberty of a citizen. Either of the cases referred to may not have any remote relevance to the question which has come up before us for consideration.
17. Consequently, in our considered view, the appeals are without substance and the same are dismissed accordingly.
No costs.
18. Pending application(s), if any, stand disposed of.
March 28, 2019


text:
Guests Talk: Margarida Mendes, Noam Segal and Luis Silva
Saturday, 9th February 2013, 12:00 pm, NoguerasBlanchard, Barcelona
Margarida Mendes (Lisboa), Noam Segal (Tel Aviv) and Luis Silva (Lisboa) are our first curators invited to participate at BAR short residencies, which aim is to articulate a series of meetings with artists, agents and institutions of Barcelona, having in mind the curator own work interest and research lines. The objective is to offer a personal knowledge of the artistic and cultural city context. For BAR BRUNCH TALK they will present their respective curatorial practices.