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Any time a farmer loans money to a corporation that they own (or vice versus), the income tax laws require these loans to bear interest. If the loans do not bear interest, then the law requires the farmer to calculate an "imputed" interest amount based upon the applicable federal rates published by the IRS each month. Lately, these rates have been very low (less than 1%).
In the past if the farmer loaned money to an S corporation and did not charge interest, the imputed interest rules normally did not affect the bottom line tax. The amount of interest income the farmer would report would be offset by the same interest deduction reported on the S corporation. However, if the S corporation had loaned money to the shareholder, it would change the bottom line tax since the interest "paid" by the farmer would usually be non-deductible.
With the imposition of the 3.8% net investment income tax (NIIT) for this year, this is no longer true for higher income farmers.
If your adjusted gross income (AGI) is $250,000 or less ($200,000 for singles) this tax does not apply. However, if your AGI is over these levels, then the imputed interest will create an additional 3.8% tax on part or all of this income even though your AGI does not change.
Let's take a look at some examples on how this works.
Suppose, we have a farm couple with exactly $250,000 of AGI. In this case, their income tax is $52,213. They owe no NIIT since their AGI is exactly $250,000 (remember NIIT is computed on the LESSOR of net investment income or AGI minus $250,000).
Now let's impute $10,000 of interest income on loans they made to their S corporation. In this case, they have net investment income of $10,000 subject to the 3.8% tax, but their AGI is still $250,000. It went up by $10,000 of imputed interest income reported on their Schedule B, but the S corporation income went down by the same $10,000, therefore, they do not owe the extra $380 of NIIT since their AGI still is not over $250,000.
Now let's assume this is a regular C corporation. In this case, the farm couple would owe the $380 of NIIT since their AGI went up by $10,000 and the offsetting deduction is reported on their corporation, not their personal return.
Let's assume their AGI was $255,000 with no investment income. With the imputed interest of $10,000, they now have investment income of $10,000, but since their AGI is still $255,000, their NIIT is only $5,000 time 3.8% or $190.
Let's assume their AGI was $260,000 with no investment income. In this case, the $10,000 imputed interest will be subject to the full 3.8% NIIT since the difference in AGI and net investment income is exactly $10,000.
The rule of thumb is if your AGI is less than $250,000 before imputing interest, then imputing interest will not create the NIIT (assuming a loan to an S corporation). If the amount of AGI over the $250,000 is less than the imputed interest, then only this amount is subject to the tax and if this amount is greater than imputed interest, then all of the imputed interest will be subject to NIIT.
This is just another added layer of complexity that many farmers will face this year. Since these applicable federal rates are extremely low right now, it makes sense to "lock" in these low rates so minimize the imposition of this new tax. Talk to your tax advisor now.
Jim's Morning Markets Report--Jan. 23
Will Last Year's Drought Impact Soybean Production in 2013?


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About Shannon
Shannon Ethridge is a million-copy best-selling author, international speaker, certified life coach, and advocate for healthy sexuality with a master's degree in counseling / human relations from Liberty University. Since her mortuary days of embalming many HIV+ and AIDS patients, she has boldly spoken to high school and college students, single adults, and married couples about:
- * Overcoming past sexual & emotional baggage
- * Cultivating genuine intimacy in marriage
- * Instilling sexual values in young children.
Shannon currently resides in Richmond, Kentucky.
Author of:
22 books including
The million-copy best-selling
Every Woman's Battle series
The Completely His series
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The Fantasy Fallacy
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Also Offers:
Individual / Marriage Coaching
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Life Today * The 700 Club
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New Life Live * 100 Huntley Street
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& dozens of other media outlets!

subset: commoncrawl


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Bristol Palin's second engagement with Levi Johnston is officially kaput.
"It's over. I broke up with him," Palin confirmed to People mag.
Palin, the 19-year-old daughter of ex-Alaska governor Sarah Palin, told People her relationship with Johnston became strained after he revealed July 14 he might be the father of another pregnant teen's baby -- just hours after the couple had gone public on the pages of UsWeekly with their engagement plans. Johnston and Palin have a toddler together, Tripp.
U.S. & World
It is unclear if the pregnant teen Palin was referring to was Lenesia Garcia, the former Johnston squeeze who has denied he's the father.
No matter. Palin said her fiancée's decision to film a music video portraying a lover whose relationship is sabotaged by the gal pal's mother was "the final straw."
Johnston had told her he was going to see a hunting show, Palin said. Instead she learned "it was that music video mocking my family."
"He's just obsessed with the limelight and I got played," Palin said. "There's been no remorse."
Relations between the Palins and Johnston and his family have frequently been strained since the couple broke off their first engagement soon after their son was born in late December 2008.
Bristol Palin has said that she didn't have her mother's full support over reconnecting with Johnston, 20. She said both her mother and father Todd worried that she would get hurt again.
In a statement, Sarah Palin told People: "I wish for Bristol to be able to move forward in life with her same forgiving, gracious, optimistic spirit, but from henceforth she'll know to trust but verify. Bristol is strong, she is independent, and she knows what is right for her son."


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Wednesday December 11, 2019; 04:32 pm EST
Nothing here but wit, and that aplenty
Of Oscar Wilde's The Importance of Being Earnest 1895 premiere, critic William Archer wrote in The World newspaper, "What can a poor critic do with a play which raises no principle, whether of art or morals, creates its own canons and conventions and is nothing but an absolutely willful expression of an irrepressibly witty personality?"
Wilde's irrepressible wit lives on, irresistible to even the tradition-revering United States Naval Academy's oldest club, the Masqueraders.
The Importance of Being Earnest recounts the adventures of two young men who adopt alternate personalities to escape rigid Victorian social norms.
Algernon Moncrieff has an imaginary friend who conveniently falls ill whenever a social engagement needs escaping. Jack Worthington goes by the name Ernest in the city and by Jack with his young ward, Gwendolen Fairfax, in the county. Identities are traded as in As You Like It, and trying to keep up with them is part of the fun.
At some point it became vogue for men to play the haughty, social-climbing Lady Bracknell. Think of her as an earlier version of Hairspray's Edna Turnblad. Lady Bracknell is one of the grand forces of theater, and Earnest usually succeeds or fails on this performance. Masqueraders' Jett Watson nails the imperious Lady B.
Another spark of this production is a secondary character, Reverend Chasuble, played broadly by Chris Hudson with great comedic timing.
Jonathan Lucas' John Worthing, aka Ernest, grows more comfortable and effective scene by scene. James Frevola's Clark Gable-ish smirk works well for the irrepressible Algernon Moncrieff, also aka Ernest.
Cecily Cardew is portrayed by Jen Underhill without much depth until she shares scenes with Gwendolen Fairfax, portrayed by Jamie Moroney. When the two women (who are both engaged to Ernest, but each to a different Ernest) plot against the men, the actresses become more convincing. The deus ex machine role is Miss Prism, played by Megan Rausch.
An unexpected strength is provided by Leith Daghistani, who has coached the cast into accurate British accents.
Director Christy Stanlake uses mostly the front half of stage, improving the sound but limiting the scope of the show. Pacing, actors' movements and interplay are well done. Costuming is effective.
Set design is mixed. The intentionally over-decorated first set looks like a Turkish nightmare. Worse, its decorative trim hampers the actors. The second set is successful and the third is best.
Unnecessary 1960s-'70s' music before and after the show and at intermission is distracting. The Pink Panther theme? Masquerade? The point is belabored.
But Wilde, as ever, is witty enough.


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Taylor Swift Can't Get Over Jake Gyllenhaal
Remember in her Vogue interview when Taylor Swift said, "There's just been this earth-shattering, not recent, but absolute crash-and-burn heartbreak"? Now we know who may have been the one to crush our girl. Who's the guilty party?
Reports point at none other than actor Jake Gyllenhaal. A friend told Us Weekly, "She's haunted by that relationship. He totally screwed with her mind." Ouch! The pair did have a large age gap (Gyllenhaal is 31), so that likely didn't make their relationship an easy one. Combine that with their hectic schedules and the pressures of paparazzi following their every move and it's not surprising that it wouldn't last.
Considering the breakup was a while ago and their relationship only lasted about three months, why is it so hard for Swift to move on? The pal dished, "She doesn't know how to meet anybody new."
While that may seen far fetched considering Swift is one of the most famous girls on the planet right now, also keep in mind that Hollywood is actually a pretty small dating pool, and it can be tough to weed out non-celebs who actually like her from those who like the idea of her. "If someone doesn't seem to want to get to know me as a person but instead seems to have kind of bought into the whole idea of me and he approves of my Wikipedia page? And falls in love based on zero hours spent with me? That's maybe something to be aware of," she told Vogue. "That will fade fast. You can't be in love with a Google search."
So do we have another potential 'Dear John' track on our hands? It appears that way. "The songs on her next album are intimate and revealing," another pal spilled. "Some are about Jake."


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Interop Marshaling Overview
Most data types have common representations in both managed and unmanaged memory. The interop marshaler handles these types for you. Other types can be ambiguous or not represented at all in managed memory.
An ambiguous type can have either multiple unmanaged representations that map to a single managed type, or missing type information, such as the size of an array. For ambiguous types, the marshaler provides a default representation and alternative representations, where multiple representations exist. You can supply explicit instructions to the marshaler on how it is to marshal an ambiguous type.
This topic begins with a review of the platform invoke and COM interop programming models. It describes how interop marshaling integrates with COM marshaling in the subtopic Marshaling and COM Apartments. It then describes how the marshaler performs in a distributed environment in the subtopic Marshaling Remote Calls.
Platform Invoke and COM Interop Models
The common language runtime provides two mechanisms for interoperating with unmanaged code:
Platform invoke, which enables managed code to call functions exported from an unmanaged library.
COM interop, which enables managed code to interact with COM objects through interfaces.
Both platform invoke and COM interop use interop marshaling to accurately move method arguments between caller and callee and back, if required. As the following illustration shows, except when callback functions are involved, a platform invoke method call flows from managed to unmanaged code, and never the other way. Even though platform invoke calls can flow only from managed to unmanaged code, data can flow in both directions as In or Out parameters. COM interop method calls can flow in either direction.
Platform invoke and COM interop call flow
At the lowest level, both mechanisms use the same interop marshaling service; however, certain data types are supported exclusively by COM interop or platform invoke. For details, see Default Marshaling Behavior.
Marshaling and COM Apartments
The interop marshaler marshals data between the common language runtime heap and the unmanaged heap. Marshaling occurs whenever the caller and callee cannot operate on the same instance of data. The interop marshaler makes it possible for both the caller and callee to appear to be operating on the same data even though the caller and callee have their own copy of the data.
COM also has a marshaler that marshals data between COM apartments or different COM processes. When calling between managed and unmanaged code within the same COM apartment, the interop marshaler is the only marshaler involved. When calling between managed code and unmanaged code in a different COM apartment or a different process, both the interop marshaler and the COM marshaler are involved.
COM Client and .NET Server
An exported managed server with a type library registered by the Assembly Registration Tool (Regasm.exe) has a ThreadingModel registry entry set to Both. This value indicates that the server can be activated in a single-threaded apartment (STA) or a multithreaded apartment (MTA). The server object is created in the same apartment as its caller, as shown in the following table.
COM client
.NET server
Marshaling requirements
Both becomes STA.
Same-apartment marshaling.
Both becomes MTA.
Same-apartment marshaling.
Because the client and server are in the same apartment, the interop marshaling service automatically handles all data marshaling. The following illustration shows the interop marshaling service operating between managed and unmanaged heaps within the same COM-style apartment.
Same-apartment marshaling process
If you plan to export a managed server, be aware that the COM client determines the apartment of the server. A managed server called by a COM client initialized in an MTA must ensure thread safety.
.NET Client and COM Server
The default setting for .NET client apartments is MTA; however, the application type of the .NET client can change the default setting. For example, a Visual Basic 2005 client apartment setting is STA. You can use the STAThreadAttribute, the MTAThreadAttribute, the Thread.ApartmentState property, or the Page.AspCompatMode property to examine and change the apartment setting of a managed client.
The author of the component sets the thread affinity of a COM server. The following table shows the combinations of apartment settings for .NET clients and COM servers. It also shows the resulting marshaling requirements for the combinations.
.NET client
COM server
Marshaling requirements
MTA (default)
Interop marshaling.
Interop and COM marshaling.
Interop and COM marshaling.
Interop marshaling.
When a managed client and unmanaged server are in the same apartment, the interop marshaling service handles all data marshaling. However, when client and server are initialized in different apartments, COM marshaling is also required. The following illustration shows the elements of a cross-apartment call.
Cross-apartment call between a .NET client and COM object
For cross-apartment marshaling, you can do the following:
Accept the overhead of the cross-apartment marshaling, which is noticeable only when there are many calls across the boundary. You must register the type library of the COM component for calls to successfully cross the apartment boundary.
Alter the main thread by setting the client thread to STA or MTA. For example, if your C# client calls many STA COM components, you can avoid cross-apartment marshaling by setting the main thread to STA.
Once the thread of a C# client is set to STA, calls to MTA COM components will require cross-apartment marshaling.
For instructions on explicitly selecting an apartment model, see Managed and Unmanaged Threading.
Marshaling Remote Calls
As with cross-apartment marshaling, COM marshaling is involved in each call between managed and unmanaged code whenever the objects reside in separate processes. For example:
A COM client that invokes a managed server on a remote host uses DCOM.
A managed client that invokes a COM server on a remote host uses DCOM.
The following illustration shows how interop marshaling and COM marshaling provide communications channels across process and host boundaries.
Cross-process marshaling
Preserving Identity
The common language runtime preserves the identity of managed and unmanaged references. The following illustration shows the flow of direct unmanaged references (top row) and direct managed references (bottom row) across process and host boundaries.
Reference passing across process and host boundaries
In this illustration:
An unmanaged client gets a reference to a COM object from a managed object that gets this reference from a remote host. The remoting mechanism is DCOM.
A managed client gets a reference to a managed object from a COM object that gets this reference from a remote host. The remoting mechanism is DCOM.
The exported type library of the managed server must be registered.
The number of process boundaries between caller and callee is irrelevant; the same direct referencing occurs for in-process and out-of-process calls.
Managed Remoting
The runtime also provides managed remoting, which you can use to establish a communications channel between managed objects across process and host boundaries. Managed remoting can accommodate a firewall between the communicating components, as the following illustration shows.
Remote calls across firewalls using SOAP or the TcpChannel class
Some unmanaged calls can be channeled through SOAP, such as the calls between serviced components and COM. For additional information about using managed remoting, see .NET Remoting Overview.
See Also
Other Resources
Marshaling Data with Platform Invoke


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Crosby Back at Practice; No Timetable for Returnby Sam Kasan / Pittsburgh Penguins
Sidney Crosby participated in his first team practice in nearly a month Friday afternoon at Southpointe. He will not play in the Penguins' Saturday regular season finale against Carolina and there is no timetable for a return to game action.
"It's nice to get out there with the team," Crosby said, "and get a full practice in."
|Crosby skates on Friday at Southpointe
Crosby has missed the team's last 11 games with a broken jaw. Crosby will not be able to return until he gets approval from his doctors. But as soon as he's given clearance he expects to be back in the lineup.
"(Returning) is not really up to me," Crosby said. "I'll just keep talking with the doctors. It's something they have to feel comfortable with the healing. As soon as they say the word, I'll be ready to go."
The Penguins captain had been skating with strength and conditioning coach Mike Kadar for the past 10 days. Crosby said there hasn't been much discomfort with his jaw while skating with his protective headgear – which features a special shield around his jaw.
"It's pretty good," he said. "I can tell there is something wrong, but it's not anything that's been too painful. The last week or so has been pretty good."
Crosby, 25, had dental work done Thursday and was cleared to return to team practice.
"A couple root canals, it wasn't a big deal at all," he said.
Crosby has been out of the lineup since a deflected puck broke his jaw March 30 against the NY Islanders. He had surgery on his jaw and had major dental work following the game.
Crosby ranks second (tied) in the NHL in scoring with 56 points (15G-41A) in 36 games this season.
Crosby was named Team MVP for the 2012-13 season and is the team's nominee for the Bill Masterton Award – given to the player who best exemplifies the qualities of perseverance, sportsmanship and dedication to hockey – after returning to his high level of play following two injury-plagued seasons with a concussion and neck injury.


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By comparison with the Beltway, politics here is a lovefest. When the Madbury Community Club held a Candidates Forum on Feb. 28, the two candidates for the open position of selectman were in agreement in all areas.
They want for Madbury to remain rural and to balance its wants and its needs. Julie McCabe and Bob Sterndale answered questions from the couple dozen voters who attended and who had the opportunity to speak individually with the candidates during the social hour that followed the presentations.
There are no other contests for town offices. However, since there is a need for two auditors and only incumbent, Susan Cilia, filed, Debbie Zarembo announced at the forum that she will be a write-in candidate.
Town Meeting is Tuesday (March 12) with voting on ballot issues from 11 a.m. to 7:30 p.m. and discussion and voting on the warrant other warrant articles to begin at 7 p.m.
On the ballot, besides the election of officers, there will be an amendment to the zoning ordinances proposed by the Planning Board. It would allow assisted living, nursing and hospice facilities to exist along Routes 155, 108, and 9, following site plan approval by the Planning Board. The full wording of the proposal is available at the Town Hall and at the library, and will be available at the voting booths.
Voting for Oyster River Cooperative School District board members and the budget for 2014 will also take place at the same hours at Town Hall.
On March 1 the selectmen met again with Colin Kelly and Keri Fitzgerald of Schnitzer Steel Industries, Inc.
Kelly and Fitzgerald had met with the selectmen in February when they reported that Schnitzer might be thinking of setting up a "Pull and Pick" aspect to the recycling facility on Route 155. This feature of the business would allow customers to salvage parts from used vehicles before they were crushed. The selectmen had told Kelly and Fitzgerald that they would research the zoning ordinances to ascertain whether such a change in use could be considered by the Planning Board.
On March 1, the selectmen reported that the present facility is in the Aquifer and Wellhead Overlay District where junkyards are prohibited and that another section of the zoning ordinances prohibits junkyards anywhere in town unless allowed by the selectmen.
"Any proposed change would have to go to the Planning Board, regardless," Selectman Bruce Hodsdon pointed out. The visitors left with a copy of the local zoning ordinances in hand.
On March 4, the selectmen discussed with an abutter to the former Elliott Rose industry his contention that the property has been left a mess that needs attention. The selectmen offered to host a meeting at which both parties could be heard.
It's time for another Saturday Night Ham and Bean Supper. The Madbury Church will be serving from 5 to 6:30 p.m. in the Town Hall, on March 16. Several varities of beans and even more of a variety of homemade pies are on the menu. Then there is lavish salad bar as well as potato and jellied salads and a variety of breads and beverages.
All that for $8 for adults; $4, children; and $20 for a family.
The themed baskets being raffled to benefit the library will be at the Town Hall on Tuesday, Town Meeting Day, making it easy to get tickets. The winners will be selected during the social hour following the Town Meeting. The tickets are $1 each or 6 for $5. There are 8 baskets, with contents ranging from home-baked food to movies to socks.


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Tod, Jodi, Thanks! To make it more centralized, I have adapted [2] to point to it. Antoine [2] http://www.w3.org/2005/Incubator/lld/wiki/UseCases#Cases > Jodi, > > To make the use case notes [1] into a wiki page easier to find and work > with. > > Cheers Tod. > > [1] http://www.w3.org/2005/Incubator/lld/wiki/UseCaseNotes > > On 6/27/10 2:29 PM, "Jodi Schneider"<email@example.com> wrote: > >> I'm wondering if we're ready to create a wiki page for use cases, even if >> we're not yet sure how we'll format/share them in the future. >> >> I think it's going to be easier to keep track of these as we go along than >> fish them out of the listserv later. (Thanks, Tom, btw, for the useful ideas!) >> >> -Jodi >> >> On 27 Jun 2010, at 13:04, Matola, Tod wrote: >> >>> Hello, >>> >>> Looking over Ed's talk [1] I was able to name another case or two >>> >>> - Bibliographic Networks, use Linked Data to reflect the relationships >>> across the FRBR entities. Link editions, translations, media formats. Link >>> people to all of their works. So discovery is better, delivery is >>> better,.... >>> (NOTE: I hope I'm using network in the right context here.) >>> >>> - Link Social Bibliography to a Bibliographic Network. Link reveiws, tags, >>> lists, cover art to a work. This seems like a variation on the enrich a >>> record use case. >>> >>> Cheers Tod. >>> >>> [1] http://inkdroid.org/journal/2010/06/24/confessions-of-a-graph-addict/ >>> >>> On 6/24/10 7:56 AM, "Matola, Tod"<firstname.lastname@example.com> wrote: >>> >>>> Hello, >>>> >>>> We could look at these 2 cases? >>>> >>>> 1) the Swedish Union Catalogue [1] - enrich a record (point to dbpedia) >>>> 2) Linking to authority data [2] [3] [4]. >>>> >>>> >>>> [1] http://article.gmane.org/gmane.culture.libraries.ngc4lib/4617 >>>> [2] >>>> https://listserv.nd.edu/cgi-bin/wa?A2=ind1004&L=NGC4LIB&T=0&F=&S=&P=31709 >>>> [3] http://outgoing.typepad.com/outgoing/2009/09/viaf-as-linked-data.html >>>> [4] http://id.loc.gov/authorities/ >>>> >>>> Cheers Tod. >>>> >>>> >>>> On 6/23/10 3:38 PM, "Antoine Isaac"<email@example.com> wrote: >>>> >>>>> Hi everyone, >>>>> >>>>> Thanks for starting the discussion indeed! >>>>> >>>>> I had the same feeling as Emmanuelle re. the abstraction of the use cases >>>>> of >>>>> the Prov XG. I wouldn't refuse generic stuff, on the other hand. Our group >>>>> is >>>>> also to prepare the future, it would be nice if we could have some >>>>> innovative >>>>> scenarios as well. >>>>> >>>>> Also, a constraint I'd be reluctant to impose is the "usage" aspect. While >>>>> it >>>>> is a crucial part of our mission, it could be that many institutions around >>>>> us >>>>> are just happy with publishing data (as part of a knowledge provider >>>>> mission) >>>>> and not developing new and complex usages themselves. >>>>> >>>>> To sum it up I think we should both accommodate both generic, possibly very >>>>> innovative "use cases" and concrete, maybe less ambitious "realizations". I >>>>> guess I'm in line with what Jodi hinted, here. >>>>> >>>>> In fact in SKOS we used the term "use cases", but we had a mixture of >>>>> already >>>>> implemented things and projects being still investigated. >>>>> One crucial point is that all of them were starting from *existing data*. >>>>> Would it be realistic to require a similar "reality check" constraint from >>>>> the >>>>> (use) cases we want to have? Or do you prefer to allow complete freedom? >>>>> >>>>> >>>>> I'm quite sure that the "existing work" section that Kai's template feature >>>>> could provide the hook for realizations. We'd just have to extend it a bit, >>>>> maybe with some of the fields of the SKOS template [1] (I agree we don't >>>>> need >>>>> all the "describe your vocabularies" questions in the SKOS template). >>>>> >>>>> I also really like some of the curation guidelines [3]. If we sent the >>>>> template as a questionnaire to the community, we should try to use them to >>>>> make the questions more precise! >>>>> >>>>> Finally, there are two questions that I like in the SWEO template: >>>>>> 7. Conclusions, which included a bulleted list of the main benefits of the >>>>>> Semantic Web for your organization. >>>>>> 8. It would be ideal if you could provide a quote from your senior >>>>>> management >>>>>> as to how the Semantic Web solution provides additional value. >>>>> >>>>> >>>>> Maybe we don't need two categories, but I think it would be nice to get >>>>> some >>>>> motivational talk for the cases, beyond the technical description! >>>>> >>>>> >>>>> >>>>> Cheers, >>>>> >>>>> Antoine >>>>> >>>>> [1] http://www.w3.org/2006/07/SWD/wiki/UCFormat >>>>> [2] http://www.w3.org/2001/sw/sweo/public/UseCases/ >>>>> [3] http://www.w3.org/2005/Incubator/lld/wiki/UCCuration >>>>> >>>>>> Thanks for getting this conversation started, Emmanuelle--and thanks, >>>>>> Kai, for giving us something concrete to work with! >>>>>> >>>>>> On 22 Jun 2010, at 21:57, Emmanuelle Bermes wrote: >>>>>> >>>>>>> Hi all, >>>>>>> >>>>>>> Some comments and questions regarding the Use Case Template [1]. >>>>>>> >>>>>>> First a very general comment : it is not really clear to me if we're >>>>>>> looking for use cases scenarios (services that we imagine could be >>>>>>> created), or use cases that provide a feedback on actual >>>>>>> implentations, projects, etc. that are undertaken in libraries. In the >>>>>>> charter, it looks like the latter was intended. >>>>>> >>>>>> The main thing that stands out to me in the charter is >>>>>> "help increase global interoperability of library data on the Web" >>>>>> For me, this means taking a larger systems view, to ensure >>>>>> interoperability beyond libraries. I'm very much in favor of soliciting >>>>>> use cases for library/cultural heritage data widely, and hope we'll get >>>>>> feedback from 'superpatrons' who want to use the data, as well as from >>>>>> other organizations and businesses who may integrate bibliographic >>>>>> details in their own environment. >>>>>> >>>>>> Perhaps we're conflating multiple tasks? From what you say next, I start >>>>>> to think that two related efforts could be useful: >>>>>> >>>>>>> What I understood from last telecon was that in the Provenance group, >>>>>>> the use cases were more theoretical, and were consolidated in a few >>>>>>> scenarios. >>>>>>> In the SWEO use cases [2], it is rather about describing an existing >>>>>>> project/implementation. >>>>>>> In the end, I think both ways are interesting, but I would be in favor >>>>>>> of a specific section in the template to express if the use-case was >>>>>>> implemented, by whom, and what was the outcome : was it successful, >>>>>>> or not, and why. >>>>>> >>>>>> As you mention, besides use cases, we could (separately) _inventory >>>>>> existing *uses*_. Identifying existing Linked Data projects and >>>>>> implementations in libraries, archives, museums, etc... >>>>>>> >>>>>>> Small comment on the introduction of the template : >>>>>>> "It should not be confused with specifying the technology itself: a >>>>>>> use case may allow for many alternatives to achieving user needs." >>>>>>> I wonder if really fits our goals : we want use cases that show how >>>>>>> Linked data can help libraries achieve their tasks, not generic use >>>>>>> cases for library tasks. >>>>>> >>>>>> I think this could be clarified, but it helps to look, also, at the >>>>>> previous line: >>>>>> >>>>>> "A use case describes what a user can do with a system, by specifying a >>>>>> sequence of interactions between user and system leading to a desirable >>>>>> outcome." >>>>>> >>>>>> That is, a use case is not an implementation. I agree that Linked Data >>>>>> could be mentioned here for clarity! >>>>>> >>>>>>> Here again, I think our focus is different from Provenance XG. For >>>>>>> them, Linked Data is the context, and provenance data is the goal. For >>>>>>> us, library data is the context, and Linked Data is the goal. Quite >>>>>>> the opposite ;-) >>>>>> >>>>>> Nicely said! >>>>>> >>>>>>> >>>>>>> Regarding dimensions : related to my previous comments, I think we >>>>>>> need to define library dimensions rather than Linked data dimensions. >>>>>>> for instance I would suggest dimensions such as : >>>>>>> - library catalogues for users : >>>>>>> -- bibliographic data >>>>>>> -- thesauri, authorities >>>>>>> -- collaborative data (reviews, comments, tags) >>>>>>> - library data exchanges (between libraries, B2B) >>>>>>> - management data >>>>>>> -- user logs or usage data >>>>>>> -- loan information >>>>>>> -- administrative& preservation metadata >>>>>>> -etc. >>>>>>> These are just a few ideas as a starting point. >>>>>> >>>>>> These make sense to me, and I think you've highlighted the important >>>>>> aspects from the library "business" perspective! We can give more >>>>>> thought, then, to external uses and data exchanges. And determine >>>>>> whether cultural heritage gives us additional dimensions (i.e. is rights >>>>>> metadata worth its own category). >>>>>>> >>>>>>> Cheers, >>>>>>> Emmanuelle >>>>>>> >>>>>>> >>>>>>> [1] http://www.w3.org/2005/Incubator/lld/wiki/UCTemplate1 >>>>>>> [2] http://www.w3.org/2001/sw/sweo/public/UseCases/ >>>>>>> >>>>>> >>>>>> -Jodi >>>>> >>>>> >>>>> >>>> >>>> >>>> Cheers Tod >>> >>> >>> Cheers Tod >>> -- >>> ³OS/360 is like a cow.² It¹s not the most beautiful or efficient, and many >>> people think they can design a better one. But if you put hay and water in >>> one end, you get fertilizer from the other end and milk from the middle. You >>> can use it effectively if you recognize its limitations and remember which >>> end is which. -- Harlan Mills >>> >>> >>> >> >> >> > > Cheers TodReceived on Monday, 28 June 2010 13:05:43 UTC
This archive was generated by hypermail 2.3.1 : Tuesday, 6 January 2015 20:35:54 UTC


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The Aldrich Alert
A Publication of the Patrick Henry Center for Individual Liberty
by Gary Aldrich - Volume 2, Issue 9
This article appeared on TownHall.com on Wednesday, February 20, 2002.
Most readers recall I was an FBI Special Agent for 26 years before my complaints about a corrupt White House dramatically altered the course of my life. I now run a foundation dedicated to the support and celebration of whistle blowers - we think these brave souls are really ethical dissenters who find themselves in a corrupted, bloated bureaucracy and should not be attacked for trying to make positive change.
When I was an FBI agent, prior to White House assignment, I worked on "white collar crime" cases. My background and education is in accounting, although I am not a CPA. I worked closely with bank officials, corporate executives, CPAs, accountants, auditors, and others engaged in the science of accounting.
It was not long before my growing experience caused the FBI management to assign bigger and bigger cases to me. The "big-ness" of a white collar crime case in the FBI was partly determined by the number of people involved and their positions in the company. Mostly, the "big" is determined from the dollar amount of the loss. Keep in mind that the FBI has a dollar-threshold that must be met before the agency will agree to handle the case.
In each case we prosecuted, one common thread existed: Greed. Now, the educated and well-informed reader will probably be impatient with me and abandon my piece at this point, but I beg you to bear with me. Don't be irritated with me for stating the obvious - but it must be said in order to bring a proper perspective to the Enron case, and what the mainstream media is currently doing to us. Here is the most important thing I can say about Enron:
In white collar crimes, including Enron, there is nothing new under the sun.
Businesses come and go, and some fail in a rather spectacular way. I would submit that nothing we see today can possibly match the crash of those dot-com companies which collapses began in the year 2000. Review the statistics. There are thousands and thousands of people who are out of jobs and broke financially because of all those business failures. Yes, the media did focus on some of that, but never to the degree that they are focused on Enron.
Ask any employee who worked at any of the high-tech companies what happened when the company gave them stock as employee bonuses. Yes, that's correct - more than a few of those stocks could not be traded due to a corporate practice called, "handcuffing." Employees could own the stock, but for long periods of time they could not convert or sell the stock.
How do I know this? I have a close relative who was given large blocks of stock in a well known high tech company as "employee benefits," but he could not convert the stock to cash, nor could he trade it. We were so happy for his success then, and at one Christmas gathering we joked about being in the presence of a millionaire. His family was set for life, and his children could attend the college of their choice. He and his wife would be secure, forever. As soon as they could sell the stock. I admit it, I was somewhat envious.
Today, they are lucky to be considered "hundred-aires" and he's lucky to keep his job. But what of his plans for the future which were destroyed? What makes him different from any of the Enron employees who lost everything because they had a portion of their savings wrapped up in 401k plans that were also, "handcuffed?" My relative's company is still doing business, but the stock went from a high, near ninety dollars, to a low of five, and it's still dropping.
Does the slow death of this major company mean the media is not interested to find out how much the corporate barons there collected before the bottom fell out? And, what about the salaries of those greedy corporate executives? Could there be a memo or two warning that some manner of business tactic was contributing to the overall demise of the company? You can bet your life that there were thousands of "cover your assets" style memorandums written for that very reason - so the writers could cover their rear ends situations where the end was obviously near.
Using a memo for this purpose is as old as the abacus - but that does not make one a whistle blower.
I'll bet if we look, we will see major cash contributions from my relative's corporations to politicians on both sides of the political aisle. Would that make the story newsworthy? Will that get them investigated by the FBI?
No, only if the mainstream media is fed the notion that somehow a very successful current administration could be dinged by the embarrassing disclosures. In the case of my close relative, his particular company (that will remain nameless) is not known for its support of conservatives.
I guess the mainstream media will not be interested to know what happened to my close relative and how his financial future has been destroyed by corporate greed.
Greed: a weakness that is as old as the hills, and certainly not invented by anybody from Texas.


text: Job Discussion Forums :: View topic - dates to start looking??? Get TEFL Certified & Start Your Adventure Today! Job Discussion Forums"The Internet's Meeting Place for ESL/EFL Students and Teachers from Around the World!" FAQ Search Memberlist Usergroups Register Profile Log in to check your private messages Log in dates to start looking??? Job Discussion Forums Forum Index -> General Asia Forum View previous topic :: View next topic Author Message JulmaJoined: 10 Jul 2004Posts: 5Location: Seattle, WA Posted: Mon Jul 12, 2004 5:41 pm Post subject: dates to start looking??? hi! when is a good time to start looking for work in asia? i understand that in taiwan the time is august/september then again in january. what about thailand, vietnam, mainland china and s. korea? i truly did search the site, and the web, but had zero luck in finding answers. please forgive! julma Back to top migoJoined: 04 Jul 2004Posts: 201 Posted: Mon Jul 12, 2004 11:36 pm Post subject: The advice I've seen is to look anytime. There are apparently times in certain places which are better or worse, but a lot of places seem to hire year round. Back to top GordonJoined: 28 Jan 2003Posts: 5309Location: Japan Posted: Tue Jul 13, 2004 1:07 am Post subject: Migo is right. You will most likely be working in a language school and they do not have set semesters like public schools. Enrollment and student intake will be year round, as a general rule. Back to top JulmaJoined: 10 Jul 2004Posts: 5Location: Seattle, WA Posted: Tue Jul 13, 2004 6:26 pm Post subject: thanks for the info! hmm. very interesting! i guess i should have put two and two together... as i was just in guatemala/mexico going to spanish school and it worked the same way - drop in, sign up, class starts as soon as a teacher is brought in. thanks so much for the prompt responses! i really appreciate it. julma Back to top Display posts from previous: All Posts1 Day7 Days2 Weeks1 Month3 Months6 Months1 Year Oldest FirstNewest First Job Discussion Forums Forum Index -> General Asia Forum All times are GMT Page 1 of 1 Jump to: Select a forum Where to Begin----------------General DiscussionNewbie ForumCurrent Events ForumTechnology ForumOnline Teaching Forum Africa Forums----------------General Africa Forum Asia Forums----------------CambodiaChina (Job-related Posts Only)China (Off-Topic)Hong KongIndiaIndonesiaJapanMalaysiaPhilippinesSingaporeTaiwanThailandGeneral Asia ForumVietnam Caribbean Forums----------------General Caribbean Forum Europe Forums----------------Czech RepublicFranceGermanyGreeceItalyMacedonia and the BalkansPolandRomaniaRussia & C.I.S.SpainTurkeyUkraineUnited KingdomGeneral Europe Forum Latin America Forums----------------ArgentinaBrazilChileColombiaCosta RicaMexicoMexico (off-topic)PeruGeneral Latin America Forum The Middle East Forums----------------BahrainEgyptIsraelKuwaitOmanQatarSaudi ArabiaUnited Arab EmiratesGeneral Middle East Forum North America Forums----------------General North America Forum Oceania----------------Australia/New Zealand You cannot post new topics in this forumYou cannot reply to topics in this forumYou cannot edit your posts in this forumYou cannot delete your posts in this forumYou cannot vote in polls in this forum This page is maintained by the one and only Dave Sperling. Contact Dave's ESL Cafe Copyright © 2018 Dave Sperling. All Rights Reserved. Powered by phpBB © 2001, 2002 phpBB Group Teaching Jobs in China


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