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Assessment Modeling: Fundamental Pre-training Tasks for Interactive Educational Systems Like many other domains in Artificial Intelligence (AI), there are specific tasks in the field of AI in Education (AIEd) for which labels are scarce and expensive, such as predicting exam score or review correctness. A common way of circumventing label-scarce problems is pre-training a model to learn representations of the contents of learning items. However, such methods fail to utilize the full range of student interaction data available and do not model student learning behavior. To this end, we propose Assessment Modeling, a class of fundamental pre-training tasks for general interactive educational systems. An assessment is a feature of student-system interactions which can serve as a pedagogical evaluation. Examples include the correctness and timeliness of a student's answer. Assessment Modeling is the prediction of assessments conditioned on the surrounding context of interactions. Although it is natural to pre-train on interactive features available in large amounts, limiting the prediction targets to assessments focuses the tasks' relevance to the label-scarce educational problems and reduces less-relevant noise. While the effectiveness of different combinations of assessments is open for exploration, we suggest Assessment Modeling as a first-order guiding principle for selecting proper pre-training tasks for label-scarce educational problems. INTRODUCTION Interactive Educational Systems (IESs) have been developed rapidly in recent years to address the issue of quality and affordability in education. IESs automatically collect observations of student behaviors at scale, and thus can power data-driven approaches for many Artificial Intelligence in Education (AIEd) tasks. However, there are important tasks where a label-scarce problem prevents relevant models from attaining their full potential. For instance, information about exam scores and grades are essential to understanding a student's educational progress and is a key factor affecting social outcomes. However, unlike interactive features automatically collected by IESs, obtaining the labels is costly as they are often generated outside the IESs. Other examples of scarce labels include data on course dropout and review correctness. While this data is automatically recorded by IESs, they tend to be few in number as the events occur sporadically in practice. Pre-train/fine-tune paradigm is a common way of circumventing the label-scarce problem that has been actively explored in the machine learning community. In this paradigm, a model is first pre-trained in an unsupervised auxiliary task for which data is abundant. Then, the model is slightly modified to match the main task and fine-tuned with possibly scarce data. This approach has seen success in other subfields of AI including Natural Language Processing (NLP), computer vision, and motion planning. Following this line of inquiry, content-based pre-train/fine-tune methods have been studied in AIEd community. However, student interactions are not considered and the work was limited to capturing the content of learning materials. Accordingly, they do not make use of the information carried by the learning behavior of students using IESs. In this paper, we propose Assessment Modeling, a class of fundamental pre-training tasks for general IESs. Here, an assessment is any feature of student-system interactions which can act as a criterion for pedagogical evaluation. Examples of assessments include the correctness and timeliness of a student response to a given exercise. While there is a wide range of interactive features available, we narrow down the prediction targets to assessments to focus on the information most relevant to label-scarce educational problems. Inspired by the recent success of bidirectional representations in NLP domain, we develop an assessment model using a deep bidirectional Transformer encoder. In the pre-training phase, we randomly select a portion of entries in a sequence of interactions and mask the corresponding assessments. Then, we train a deep bidirectional Transformer encoder-based assessment model to predict the masked assessments conditioned on the surrounding interactions. After pre-training, we replace the last layer of the model with a layer corresponding to each label-scarce educational task, and all parameters of the model are then fine-tuned to the task. To the best of our knowledge, this is the first work investigating appropriate pre-training methods for predicting educational features from student-system interactions. We empirically evaluate the use of Assessment Modeling as pre-training tasks. Our experiments are conducted on EdNet, a large-scale dataset collected by an active mobile education application, Santa, which has more than 131M response data points from around 780K students gathered since 2016. The results show that Assessment Modeling provides a substantial performance improvement in label-scarce AIEd tasks. In particular, we obtain improvements of 13.34% mean absolute error and 4.26% area under the receiving operating characteristic curve from the previous state-of-the-art model for exam score and review correctness prediction, respectively. RELATED WORKS Pre-training is the act of training a model to perform an unsupervised auxiliary task before using the trained model to perform the supervised main task. Pre-training has been shown to enhance the performance of models in various fields including NLP, Computer Vision and Speech Recognition. Pre-training techniques have been also applied to educational tasks with substantial performance improvements. For example, predicts whether a student will graduate or not based on students' general academic information such as SAT/ACT scores or courses taken during college. They predict the graduation of 465 engineering students by first pre-training on the data of 6834 students in other departments using the TrAdaBoost algorithm. suggests two transfer learning methods, Passive-AE transfer and Active-AE transfer, to predict student dropout in Massive Open Online Courses (MOOCs). Their experimental results show that both methods improve the prediction accuracy, with Passive-AE transfer more effective for transfer learning across the same subject and Active-AE transfer more effective for transfer learning across different subjects. Most of the pre-training methods used in interactive educational system are NLP tasks with training data produced from learning materials. For example, the short answer grading model suggested in for some, where ( ) is the set of features that should be masked when the feature is guessed. This is to mask input features not available at prediction time, so that the model does not cheat while predicting. This definition is compatible with prior uses of the term in works on Knowledge Tracing models. Although a common set-up of Knowledge Tracing models is to predict a feature conditioned on only past interactions, we define Knowledge Tracing as a prediction task that can also be conditioned on future interactions to encompass the recent successes of bi-directional architectures in Knowledge Tracing. Example 1 (Knowledge Tracing). A typical instance of a Knowledge Tracing task might be response correctness prediction, where the interaction = {, } consists of an exercise given to a student, and the correctness of the student's corresponding response. In this setup, only the response correctness of the last interaction is predicted and the features related to are masked. Following our definition of Knowledge Tracing, the task can be extended further to predict diverse interactive features such as: offer_selection: Whether a student accepts studying the offered learning items. start_time: The time a student starts to solve an exercise. inactive_time: The duration for which a student is inactive in a learning session. platform: Whether a student responds to each exercise on a web browser or a mobile app. payment: Whether a student purchases paid services. event : Whether a student participates in application events. longest_answer: Whether a student selected the answer choice with the longest description. correctness: Whether a student responds correctly to a given exercise. Note that predicting an exam score (exam_score), a grade (grade) and whether a student will pass to get a certificate (certification) are tasks outside Knowledge Tracing. timeliness: Whether a student responds to each exercise under the time limit recommended by domain experts. course_dropout : Whether a student drops out of the entire class. elapsed_time: The duration of time a student takes to solve a given exercise. lecture_complete: Whether a student completes studying a video lecture offered to them. review_correctness : Whether a student responds correctly to a previously solved exercise. In the aforementioned example, features like correctness and timeliness directly evaluate the educational values of a student interaction, while it is somewhat debatable whether platform and longest_answer are also capable of addressing such qualities. Accordingly, we define assessments and Assessment Modeling as the following: Example 2 (Assessments). Among the interactive features listed in Example 1, we consider correctness, timeliness, course_dropout, elapsed_time, lecture_complete and review_correctness to be assessments. For example, correctness is an assessment as whether a student responded to each exercise correctly provides strong evidence regarding the student's mastery of concepts required to solve the exercise. Also, timeliness serves as an assessment since a student solving given exercise within the recommended time limit is expected to be proficient in skills and knowledge necessary to answer the exercise. Figure 2 depicts the relationship between assessments and general Knowledge Tracing features. Assessment Modeling as Pre-training Tasks In this subsection, we provide examples of important yet scarce educational features and argue that Assessment Modeling enables effective prediction of such features. Example 3 (Non-Interactive Educational Features). In many applications, IES is often integrated as part of a larger learning process. Accordingly, the ultimate evaluation of the learning process is mostly done independently from the IES. For example, academic abilities of students are measured by course grades or standardized exams, and the ability to perform a complicated job or task is certified by professional certificates. Such labels are considered essential due to the pedagogical and social needs for consistent evaluations of student ability. However, obtaining these labels is often challenging due to their scarcity compared to that of features automatically collected from student-system interactions. We give the following examples ( Figure 2): exam_score: A student's score on a standardized exam. grade: A student's final grade in a course. certification: Professional certifications obtained by completion of educational programs or examinations. Example 4 (Sporadic Assessments). All assessments are automatically collected by IESs, but some assessments are few in number as the corresponding events occur rarely in practice. For example, it is natural for students to invest more time in learning new concepts than reviewing previously studied materials. course_dropout and review_correctness are examples of sporadic assessments (Figure 3). To overcome the aforementioned lack of labels, we consider the pre-train/fine-tune paradigm that leverages data available in large amounts to aid performance in tasks where labels are scarce. In this paradigm, a model is first trained in an auxiliary task relevant to the tasks of interest with label-scarce data. Using the pre-trained parameters to initialize the model, the model is slightly modified to suit the task of interest, and then fine-tuned on the main tasks. This approach has been successful in AI fields like NLP, computer vision and speech recognition. Following this template, existing methods in AIEd pre-train on the contents of learning materials, but such methods do not capture student behavior and only utilize a small subset of features available from the data. Instead, one may pre-train on different features automatically collected by IESs ( Figure 4). However, training on every available feature is computationally intractable and may introduce irrelevant noise. To this end, Assessment Modeling narrows down the prediction targets to assessments, the interactive features that also hold information on educational progress. Since multiple assessments are available, a wide variety of pre-train/fine-tune pairs can be explored for effective Assessment Modeling ( Figure 5). This raises the open-ended questions of which assessments to pre-train on for label-scarce educational problems and how to pre-train on multiple assessments. Assessment Modeling with Deep Bidirectional Transformer Encoder While there are several possible options for the architecture of the assessment model, we adopt the deep bidirectional Transformer encoder proposed in for the following reasons. First, showed that the self-attention mechanism in Transformer is effective for Knowledge Tracing. The Transformer-based Knowledge Tracing model proposed in achieved state-of-the-art performance on several datasets. Second, the deep bidirectional Transformer encoder model and pre-train/fine-tune method proposed in achieved state-of-the-art results on several NLP tasks. While conducted experimental studies in the NLP domain, the method is also applicable to other domains with slight modifications. Figure 6 depicts our proposed pre-train/fine-tune approach. In the pre-training phase, we train a deep bidirectional Transformer encoder-based assessment model to predict assessments conditioned on past and future interactions. After the pre-training phase, we replace the last layer of the assessment model with a layer appropriate for each label-scarce educational task and fine-tune parameters in the whole model to predict labels in the task. We provide detailed descriptions of our proposed assessment model in the following subsections. 3.3.1 Input Representation. The first layer in the assessment model maps each interaction to an embedding vector. First, we embed the following attributes: Fig. 6. Proposed pre-train/fine-tune approach. In the pre-training phase, we train an assessment model to predict assessments conditioned on past and future interactions. After the pre-training phase, we fine-tune parameters in the model to predict labels in label-scarce educational tasks. exercise_id: We assign a latent vector unique to each exercise id. exercise_category: Each exercise has its own category tag that represents the type of the exercise. We assign a latent vector to each tag. position: The relative position of the interaction in the input sequence. We use the sinusoidal positional encoding that is used in. As shown in Example 1, IES collects diverse interactive features that can potentially be used for Assessment Modeling. However, not only using all possible interactive features for Assessment Modeling is computationally intractable, there is no guarantee that the best results on label-scarce educational tasks will be achieved when all the features are used. For experimental studies, we narrow down the scope of interactive features to the ones available from an exercise-response pair, the simplest and widely-considered interaction in Knowledge Tracing. In particular, we embed the following interactive features: correctness: The value is 1 if a student response is correct and 0 otherwise. We assign a latent vector corresponding to each possible value 0 and 1. elapsed_time: The time taken for a student to respond is recorded in seconds. We cap any time exceeding 300 seconds to 300 seconds and normalize it by dividing by 300 to have a value between 0 and 1. The elapsed time embedding vector is calculated by multiplying the normalized time by a single latent embedding vector. inactive_time: The time interval between adjacent interactions is recorded in seconds. We set maximum inactive time as 86400 seconds (24 hours) and any time more than that is capped off to 86400 seconds. Also, the inactive time is normalized to have a value between 0 and 1 by dividing the value by 86400. Similar to the elapsed time embedding vector, we calculate the inactive time embedding vector by multiplying the time by a single latent embedding vector. Let be the sum of the embedding vectors of exercise_id, exercise_category and position. Likewise, let, and be the embedding vectors of correctness, elapsed_time and inactive_time, respectively. Then, the representation of interaction is + + +. Masking. Inspired by the masked language model proposed in, we use the following method to mask the assessments in a student interaction sequence. First, we mask a fraction of interactions chosen uniformly at random. If the -th interaction is chosen, we replace embedding vectors of interactive features that are being predicted as targets with, a trainable vector that represents masking. For instance, if the correctness and elapsed_time are prediction targets for Assessment Modeling, + is replaced with and the embedding vector for interaction becomes + +. Models with self-attention layers often use multiple heads to jointly attend information from different representative subspaces. Following this, we apply attention ℎ times to the same query-key-value entries with different projection matrices for output: Here, each head is equal to the output of self-attention in Equation 4 with corresponding projection matrices, and in Equation 3. We use the linear map to aggregate each attention result. After we compute the resulting value in Equation 5, we apply point-wise feed-forward layer to add non-linearity to the model. Also, we apply the skip connection and layer normalization to the output of the feed-forward layer. Assume that the last encoder block returns the sequence = of vectors. For pre-training, the predictions to features in 'th timestep are made by applying a linear layer with the proper activation function to. We consider four interactive features as prediction targets: correctness, timeliness, elapsed_time and inactive_time. If the prediction target is correctness or timeliness, the sigmoid activation function is applied to the linear layer output. If elapsed_time or inactive_time is the prediction target, the final output of the model is the output of the linear layer. The overall loss is defined to be where L is the sum of binary-cross-entropy (resp. mean-squared-error) losses if the prediction target is correctness or timeliness (resp. elapsed_time or inactive_time). The value is a flag that represents whether the -th exercise is masked ( = 1) or not ( = 0). The input embedding layer and encoder blocks are shared over pre-training and fine-tuning. For fine-tuning, we replace the linear layers applied to each in pre-training with a single linear layer that combines all the entries of to fit the output to label-scarce educational downstream tasks. Label-Scarce Educational Tasks We apply Assessment Modeling to exam score (a non-interactive educational feature) and review correctness (a sporadic assessment) predictions. Exam Score Prediction. Exam score prediction is the estimation of student's scores in standardized exams, such as the TOEIC and the SAT, based on the student's interaction history with IES. Exam score prediction is one of the most important tasks of AIEd, as standardized assessment is crucial for both the students and IES. Because a substantial amount of human effort is required to develop or take the tests, the number of data points available for exam score prediction is considerably fewer than that of student interactions automatically collected by IES. By developing a reliable exam score prediction model, a student's universally accepted score can be estimated by IES with considerably less effort. Exam score prediction differs from response correctness prediction because standardized tests are taken in a controlled environment with specific methods independent of IES. Review Correctness Prediction. Assume that a student incorrectly responds to an exercise rev and receives corresponding feedback. The goal of review correctness prediction is to predict whether a student will be able to respond to the exercise rev correctly if they encounter the exercise again. The significance of this AIEd task is that it can assess the educational effect of an exercise to a particular student in a specific situation. In particular, the correctness probability estimated by this task represents the student's expected marginal gain in knowledge as they go through some learning process. For example, if the correctness probability is high, it is likely that the student will obtain relevant knowledge in the future even if their initial response was incorrect. Dataset We use the public EdNet dataset obtained from Santa, a mobile AI tutoring service for TOEIC Listening and Reading Test preparation. The test consists of two timed sections named Listening Comprehension (LC) and Reading Comprehension (RC) with a total of 100 exercises, and 4 and 3 parts, respectively. The final test score ranges from 10 to 990 in steps of 5. Once a student solves each exercise, Santa provides educational feedback to their responses including explanations and commentaries on exercises. EdNet is the collection of student interactions of multiple-choice exercises, which contains more than 131M response data points from around 780K students gathered over the last four years. The main features of the student-exercise interaction data consists of six columns: student id, exercise id, exercise part, student response, received time and time taken. The student (resp. exercise) ID identifies each unique student (resp. exercise). The student response is a student's answer choice for the given exercise. Exercise part is the part of the exam that the exercise belongs to. Finally, the absolute time when the student received the exercise and the time taken by the student to respond are recorded. Dataset for Pre-training. For pre-training, we first reconstruct the interaction timeline of each student by gathering the responses of a specific student in increasing chronological order. For each interaction, correctness is recorded as limits recommended by TOEIC experts (Table 1) and 0 otherwise. elapsed_time is the time taken for the student to respond recorded in seconds, and inactive_time is the time interval between the current and previous interactions recorded in seconds. We exclude the interactions of students involved in any of the label-scarce educational downstream tasks for pre-training to preemptively avoid data leakage. After processing, the data consists of 414,375 students with a total of 93,121,528 interactions. For exam score prediction, we aggregate the real TOEIC scores reported by students of Santa. The reports are scarce in number because a student has to register, take the exam and report the score at their own expense. To collect this data, Santa offered a small reward to students in exchange for reporting their score. A total of 2,594 score reports were obtained over a period of 6 months, which is considerably fewer than the number of exercise responses. For our experiment, we divide the data into five splits, and use 3/5, 1/5 and 1/5 of the data as training, validation and test set, respectively. For review correctness prediction, we look over each student's timeline and find exercises that have been solved at least twice. That is, if an exercise appears more than once in a student interaction sequence 1 = ( 1, 1 ), 2 = ( 2, 2 ),..., = (, ), we find the first two interactions and ( < ) with the same exercise. The sequence of interactions +1,, −1 and are taken as input, and correctness is taken as the label. The total of 4,540 labeled sequences which are not appeared in the pre-training dataset are generated after pre-processing. Similar to the case in exam score prediction, we divide the data into five splits, and use 3/5, 1/5 and 1/5 of the data as training, validation and test set, respectively. Assessment Model. Our assessment model consists of two encoder blocks ( = 2) with a latent space dimension of 256 ( = 256). The model takes 100 interactions as input. For pre-training, the model parameters are first randomly initialized and trained with 0.6 making rate. Then we replace the last layer of the pre-trained model with a linear layer appropriate for each label-scarce educational downstream task, and fine-tune the whole parameters of the model. In fine-tuning, to alleviate label-scarce problem, we apply the following data augmentation strategy. Given the original interaction sequence with a label, we select each entry in the sequence with 50% probability to generate a subsequence with the same label. The model is fine-tuned on these subsequences. In both pre-training and fine-tuning, dropout rate and batch size are set to 0.2 and 128, respectively. We use the Adam optimizer with = 0.001, 1 = 0.9, 2 = 0.999, = 1 − 8, and Noam scheme to schedule the learning rate with 4000 warmup-steps. We conduct 5-fold cross validation to select the model with the best result on the validation set, and report the evaluation result of the model on the test set. We compare the effectiveness of the assessment model with the following content-based pre-training methods. Since the existing content-based pre-training methods learn embedding vectors of each exercise, we replace the embedding of exercise_id in our model with respective exercise embedding for fine-tuning. BERT is a Transformer encoder-based bidirectional representation learning model used in various domains. The original BERT was pre-trained by masked language modeling and next sentence prediction objectives. However, several subsequent works questioned the necessity of the next sentence prediction objective. Accordingly, we train 2 layers and 256 dimension BERT model using only masked language modeling objective on exercise descriptions. Similar to the case in Word2Vec, we obtain each exercise embedding vector by averaging the embedding vectors of words in the exercise description. QuesNet is a content-based pre-training method learning unified representation for each exercise comprises of text, images and side information. Following the method suggested in the original paper, we train bi-directional LSTM followed by multi-headed self-attention model with holed language modeling and domain oriented objectives. The embedding vector of each exercise is computed as the sentence layer output of the model when the exercise is taken as input. Metrics. We use the following evaluation metrics to evaluate model performance on each label-scarce educational downstream task. For exam score prediction, we compute the Mean Absolute Error (MAE), the average of differences between the predicted exam scores and the true values. For review correctness prediction, we use Area Under the receiving operating characteristic Curve (AUC). Effect of Pre-training Tasks. We demonstrate the importance of choosing appropriate pre-training tasks by comparing models pre-trained to predict one of correctness, correctness + elapsed_time, correctness + timeliness, and correctness + inactive_time. Since correctness is the feature with the most pedagogical aspect, we include correctness in the prediction targets of all the pre-training tasks. The results are shown in Table 2. For both exam score and review correctness prediction, the results show that it is the best to pre-train the model to predict correctness and timeliness. This is because the exam score and review correctness distribution are related to not only correctness but also timeliness of the student's answers. This shows the importance of choosing appropriate pre-training tasks relevant to the downstream tasks. Modeling is more suitable for label-scarce educational downstream tasks than content-based pre-training methods. Determining which pre-training task is appropriate for a specific downstream task is not clear and somewhat ambiguous. For instance, while the experimental results of including inactive_time in the prediction targets of pre-training shown in Table 2 is aligned with our intuition that inactive_time can not be an assessment, the experimental results of using timeliness and elapsed_time as assessments are not. As described in Example 2, intuitively, both timeliness and elapsed_time are assessments since the amount of time a student takes to respond to each exercise serves as a pedagogical evaluation. Also, since timeliness is a fine-grained version that binarizes elapsed time using the time limit for each exercise, timeliness and elapsed time have a lot of overlap of information. Nevertheless, according to the results shown in Table 2, when correctness + timeliness (resp. correctness + elapsed_time) are used as the prediction target of pre-training, there was a 2.77% reduction (resp. 0.53% increase) in MAE in exam score prediction than when only correctness is used as the prediction target, so the opposite results are obtained. These results represent the difficulty in defining appropriate pre-trainig task for Assessment Modeling. Although there remains room for development and challenges for identifying pre-train/fine-tune relations in Assessment Modeling, we do not dig into it any further and leave it as a future work. Asymmetry of Assessment Modeling While the masking scheme for Assessment Modeling was inspired by masked language modeling proposed in, there is a key difference between the two approaches ( Figure 9). In masked language modeling, the features available at a timestep are (the embeddings of) each word, the masked feature is the word at the timestep, and the target to predict is also the word at the timestep. That is, there is a symmetry in that the features that are available, the features being masked, and the features being predicted are all of the same nature. But that is not necessarily the case in Assessment Modeling. For example, suppose the features available at a given timestep are exercise_id, exercise_category, correctness, and elapsed_time. In the above situation, Assessment Modeling pre-training scheme may mask correctness and elapsed_time, and predict just correctness. This asymmetry raises the issue of precisely which features to mask and which features to predict, and the choices made will have to reflect the specific label-scarce educational downstream task that Assessment Modeling is being used to prepare for. While we draw attention to this issue, it is outside the scope of this paper and we leave the details for future study. CONCLUSION In this paper, we introduced Assessment Modeling, a class of fundamental pre-training tasks for IESs. Our experiments show the effectiveness of Assessment Modeling as pre-training tasks for label-scarce educational problems including exam score and review correctness prediction. Avenues of future research include 1) investigating forests of pretrain/fine-tune relations in AIEd, and 2) pre-training a model to learn not only assessments, but also representations of the contents of learning items. |
// Copyright 2020-2021 Herald Project Contributors
// SPDX-License-Identifier: Apache-2.0
//
#ifndef HERALD_SENSOR_STATE_H
#define HERALD_SENSOR_STATE_H
namespace herald {
namespace datatype {
enum class SensorState : short {
/// Sensor is powered on, active and operational
on,
/// Sensor is powered off, inactive and not operational
off,
/// Sensor is not available
unavailable
};
} // end namespace
} // end namespace
#endif |
MOSCOW — A Malaysian Boeing 777 carrying 295 people on board was shot down Thursday by a surface-to-air missile outside the mining town of Shakhtersk in eastern Ukraine, an area controlled by rebels. Ukrainian, Russian, and pro-Russian rebel officials all confirmed that a missile had taken down the plane. It fell from a height of more than 10,600 meters; everyone on board, including dozens of children and 15 members of the crew, died in the catastrophe.
Pieces of the plane, human remains, passports, and money were spread in a radius of 10 miles around the catastrophe in the region of Grabovo and Rassypnaya, experts from the Russian ministry of emergency affairs (MCHS) and witnesses reported. During the first few hours of the rescue operation, rebel militia discovered remains of more than 100 people. There were no Russian citizens among the victims. The “black box” from the airplane traveled to Moscow “for investigation,” Russian radio station Kommersant FM reported.
Who hit the Malaysian airplane that was flying so high over Ukraine? All sides agreed that it was brought down by a Buk antiaircraft missile, also known as a SA-17 Grizzly in NATO terminology.
“All three sides of the conflict, Russian, pro-Russian rebels, and Ukrainian forces have Buk systems,” Moscow-based military expert Alexander Golts told The Daily Beast in an interview. “The Ukrainian army could shoot at the plane thinking it was Russian intelligence flying over their territory, pro-Russian rebels could bring down a plane, as they have done previously several times, including a Ukrainian cargo plane they shot down at over 6,000 meters above the ground.”
Golts also noted that according to Interfax reports pro-Russian rebels recently took control of military base 24-02 in Donetsk. “That base had Buk missiles systems; if they saw a plane on radars, they could very well fire at it, but of course one needs to know how to operate Buks,” Golts added.
Earlier on Wednesday the defense minister of the self-proclaimed Republic of Donetsk, Igor Strelkov, published a post on Facebook that he later deleted: “Just now AN-26 airplane was shot down outside Terez—we have warned them about ‘our sky.’”
Russian human-rights activist Alexander Cherkasov saved the screenshot of the post and provided it to The Daily Beast:
Accounts given by rebel commanders were full of contradictions.
Alexander Borodai, prime minister of the Donetsk Republic, denied having a single Buk, and added “unfortunately.” The rebel official insisted on radio Kommersant FM that the Malaysian plane was “brought down by Ukrainian missile systems.” He said, “Preliminary investigation showed that the airliner had been shot down—it is obvious. The plane crashed practically on the front line, you need to understand that. We only have artillery that can hit a target at 2,500 meters.”
The pro-Russian separatists and their allies inside Russia have become indiscriminate with some of their heavy weapons. Earlier this week, residents of the Russian town of Gukovo took videos of several Grad rocket systems launching constant fire from a place that looked to a local eye like the Stepnaya mine in the Rostov region, in the direction of Biryukovo village, across the Ukrainian border. Ukrainian border-unit commanders also claimed they had been fired on by a Grad in Biryukovo and Sverdlovsk in the Luhansk region.
A Grad is a multiple rocket launcher designed to devastate a defined but extensive area. Is it becoming the weapon of tomorrow in Ukraine? Russia’s official position is still to deny any involvement in military actions in the eastern regions of Ukraine. If a Grad was used yesterday, what sort of weapon would they use tomorrow, many Ukrainians wondered.
“Our official version is that it was a Ukrainian Grad; Russia’s intention is to push Ukraine to peace talks as soon as possible and to establish an independent federal region, Novorossia, that would include one third of Ukraine,” Kremlin expert Sergei Markov said in an interview with The Daily Beast.
The Russian news agency Interfax reported that the target of the plane could be a Russian presidential airplane, hinting that Ukraine attempted to assassinate the Russian president. Meanwhile, Kiev and Moscow passed the fault for the tragedy to each other, as if they were playing ping pong with the tragedy.
State officials, military and aviation experts in both countries hurried to shift the blame for the catastrophe.
The Ukrainian president was among the first to suggest that the Malaysian airplane was shot down by pro-Russian rebels. “We do not exclude that this plane was shot down, and we stress that the Armed Forces of Ukraine did not take action against any airborne targets,” President Petro Poroshenko said. “We are sure that those who are guilty in this tragedy will be held responsible.” In Moscow, Russian Duma deputy Andrei Artemyev blamed Ukraine for blowing up the plane: “A few years ago, Ukrainians shot down a Russian passenger plane of Sibir airline—they denied it was their fault for a long time. It is all their fault again,” the deputy said, blaming Ukraine’s aviation authorities for allowing aviation to pass over the war zone. Russia stopped flying over eastern Ukraine several months ago; on Wednesday several Russian airlines canceled all their flights to Ukraine for Friday. |
By Pam Martens: February 6, 2013
The Wall Street cartel that has for decades kidnapped the process of nominating anyone who has anything to do with money and high office in the United States (Federal Reserve Chair, New York Fed President, U.S. Treasury Secretary, Chair of the Securities and Exchange Commission (SEC) or its General Counsel) has a powerful spin machine running full throttle to secure the confirmation of Mary Jo White to head the SEC.
Take the headlines and story threads that have been regurgitated throughout the business media since President Obama nominated White on January 24. The spin goes like this: she’s a former Federal prosecutor and she’s tough. Here’s how the widely circulated story by the Associated Press framed the nomination in its lead paragraph:
“President Barack Obama sent his strongest signal yet Thursday that he wants the government to get tougher with Wall Street, appointing a former prosecutor to head the Securities and Exchange Commission for the first time in the agency’s 79-year history.”
Even members of the business press who eventually got around to questioning White’s conflicts of interest as a corporate lawyer continued to suggest that White left government work after many years as a Federal prosecutor and only then became a corporate lawyer working for Wall Street’s largest firms.
A correct headline would have been: corporate lawyer with 36 year ties to one law firm representing Wall Street to head SEC. The real problem with Mary Jo White as a nominee to head the SEC is that her revolving door has been spinning in and out of the corporate law firm Debevoise and Plimpton for 36 years. She didn’t go through the revolving door once; she went through the revolving door at least three times.
When someone leaves a white collar criminal defense law firm three times to work for the agency prosecuting those federal criminal cases, red flags need to go up.
This is White’s timeline in and out of Debevoise and in and out of the federal prosecutor offices:
2002 to Present: Debevoise and Plimpton partner, representing some of Wall Street’s largest firms: JPMorgan, UBS, Bank of America, Morgan Stanley.
1993 to 2002: U.S. Attorney for the Southern District of New York (where Wall Street is located);
1990 to 1993: First Assistant United States Attorney and Acting United States Attorney in the Eastern District of New York;
1983 to 1990: Litigation partner at Debevoise and Plimpton, where she focused on white collar defense work, SEC enforcement matters and other corporate work.
1978 to 1981: Assistant United States Attorney in the Southern District of New York, where she became Chief Appellate Attorney of the Criminal Division.
1976 to 1978: Associate at Debevoise and Plimpton.
In May 2008, I reported on the fact that some of Wall Street’s most powerful law firms were flooding money into the Obama campaign for President. In his 2011-2012 campaign, the largest Wall Street firms abandoned him and put their big bucks on Mitt Romney. But the President wasn’t abandoned by all of Wall Street. The largest law firms that represent Wall Street continued to flood the Obama campaign coffers in 2011-2012.
There is no industry in America that is better plugged in than giant corporate law firms. Some have 2,000 partners and attorneys. They know Wall Street’s darkest secrets and they have a Rolodex that reaches around the world. They don’t bet on losers. And they expect a lot in return. |
<reponame>henry32144/udacity-android-basic-project
package com.henry.android.inventoryapp;
import android.content.Context;
import android.database.sqlite.SQLiteDatabase;
import android.database.sqlite.SQLiteOpenHelper;
import com.henry.android.inventoryapp.data.ProductContract;
/**
* Created by Henry on 2017/9/14.
*/
public class ProductDbHelper extends SQLiteOpenHelper {
private static final int DATABASE_VERSION = 1;
private static final String DATABASE_NAME = "inventory.db";
public ProductDbHelper(Context context) {
super(context, DATABASE_NAME, null, DATABASE_VERSION);
}
@Override
public void onCreate(SQLiteDatabase sqLiteDatabase) {
String SQL_CREATE_PETS_TABLE = "CREATE TABLE " + ProductContract.ProductEntry.TABLE_NAME + " ("
+ ProductContract.ProductEntry._ID + " INTEGER PRIMARY KEY AUTOINCREMENT, "
+ ProductContract.ProductEntry.COLUMN_PRODUCT_NAME + " TEXT NOT NULL, "
+ ProductContract.ProductEntry.COLUMN_PRODUCT_PRICE + " INTEGER NOT NULL, "
+ ProductContract.ProductEntry.COLUMN_PRODUCT_QUANTITY + " INTEGER NOT NULL DEFAULT 0, "
+ ProductContract.ProductEntry.COLUMN_PRODUCT_SOLD + " INTEGER DEFAULT 0, "
+ ProductContract.ProductEntry.COLUMN_PRODUCT_DISTRIBUTOR + " TEXT, "
+ ProductContract.ProductEntry.COLUMN_PRODUCT_IMG + " TEXT);";
sqLiteDatabase.execSQL(SQL_CREATE_PETS_TABLE);
}
@Override
public void onUpgrade(SQLiteDatabase sqLiteDatabase, int i, int i1) {
}
public void onDowngrade(SQLiteDatabase db, int oldVersion, int newVersion) {
}
}
|
/*
* Copyright (c) 2015, Oracle and/or its affiliates. All rights reserved.
* DO NOT ALTER OR REMOVE COPYRIGHT NOTICES OR THIS FILE HEADER.
*
* This code is free software; you can redistribute it and/or modify it
* under the terms of the GNU General Public License version 2 only, as
* published by the Free Software Foundation.
*
* This code is distributed in the hope that it will be useful, but WITHOUT
* ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or
* FITNESS FOR A PARTICULAR PURPOSE. See the GNU General Public License
* version 2 for more details (a copy is included in the LICENSE file that
* accompanied this code).
*
* You should have received a copy of the GNU General Public License version
* 2 along with this work; if not, write to the Free Software Foundation,
* Inc., 51 Franklin St, Fifth Floor, Boston, MA 02110-1301 USA.
*
* Please contact Oracle, 500 Oracle Parkway, Redwood Shores, CA 94065 USA
* or visit www.oracle.com if you need additional information or have any
* questions.
*/
/*
* @test
* @bug 7173584
* @summary arraycopy as macro node
*
* @run main/othervm -XX:-BackgroundCompilation -XX:-UseOnStackReplacement
* compiler.arraycopy.TestArrayCopyMacro
*/
package compiler.arraycopy;
public class TestArrayCopyMacro {
static class A {
}
// In its own method so profiling reports both branches taken
static Object m2(Object o1, Object o2, int i) {
if (i == 4) {
return o1;
}
return o2;
}
static Object m1(A[] src, Object dest) {
int i = 1;
// won't be optimized out until after parsing
for (; i < 3; i *= 4) {
}
dest = m2(new A[10], dest, i);
// dest is new array here but C2 picks the "disjoint" stub
// only if stub to call is decided after parsing
System.arraycopy(src, 0, dest, 0, 10);
return dest;
}
public static void main(String[] args) {
A[] array_src = new A[10];
for (int i = 0; i < array_src.length; i++) {
array_src[i] = new A();
}
for (int i = 0; i < 20000; i++) {
m2(null, null, 0);
}
for (int i = 0; i < 20000; i++) {
Object[] array_dest = (Object[])m1(array_src, null);
for (int j = 0; j < array_src.length; j++) {
if (array_dest[j] != array_src[j]) {
throw new RuntimeException("copy failed at index " + j + " src = " + array_src[j] + " dest = " + array_dest[j]);
}
}
}
}
}
|
import json
import os
import re
from pathlib import Path
from django.test import Client, TestCase
from main.text import pages
from main.workers import master
client = Client()
master.TESTING = True
def api(method, **kwargs):
response = client.post(f"/api/{method}/", data=kwargs, content_type="application/json")
return response.json()
class StepsTestCase(TestCase):
def setUp(self):
from main.models import User
self.user = User.objects.create_user("admin", "<EMAIL>", "<PASSWORD>")
client.post("/accounts/login/", dict(login="<EMAIL>", password="<PASSWORD>"))
def test_steps(self):
transcript = []
for page_index, page in enumerate(pages.values()):
for step_index, step_name in enumerate(page.step_names[:-1]):
step = getattr(page, step_name)
for substep in [*step.messages, step]:
program = substep.program
if "\n" in program:
code_source = step.expected_code_source or "editor"
else:
code_source = "shell"
response = api(
"run_code",
code=program,
source=code_source,
page_index=page_index,
step_index=step_index,
)
if "state" not in response:
self.fail(response)
state = response.pop("state")
for line in response["result"]:
line["text"] = normalise_output(line["text"])
del response["birdseye_url"]
transcript_item = dict(
program=program.splitlines(),
page=page.title,
step=step_name,
response=response,
)
transcript.append(transcript_item)
is_message = substep in step.messages
if is_message:
self.assertEqual(response["message"], substep.text, transcript_item)
elif step.get_solution:
get_solution = "".join(step.get_solution["tokens"])
assert "def solution(" not in get_solution
assert "returns_stdout" not in get_solution
assert get_solution.strip() in program
transcript_item["get_solution"] = get_solution.splitlines()
if step.parsons_solution:
is_function = transcript_item["get_solution"][0].startswith("def ")
assert len(step.get_solution["lines"]) >= 4 + is_function
self.assertEqual(
response["passed"],
not is_message,
transcript_item,
)
self.assertEqual(
step_index + response["passed"],
state["pages_progress"][page_index],
transcript_item,
)
path = Path(__file__).parent / "test_transcript.json"
if os.environ.get("FIX_TESTS", 0):
dump = json.dumps(transcript, indent=4, sort_keys=True)
path.write_text(dump)
else:
self.assertEqual(transcript, json.loads(path.read_text()))
def normalise_output(s):
s = re.sub(r" at 0x\w+>", " at 0xABC>", s)
return s
|
Preparation, Characterization and Application of Magnetic Fe3O4-CS for the Adsorption of Orange I from Aqueous Solutions Fe3O4 (Fe3O4-CS) coated with magnetic chitosan was prepared as an adsorbent for the removal of Orange I from aqueous solutions and characterized by FTIR, XRD, SEM, TEM and TGA measurements. The effects of pH, initial concentration and contact time on the adsorption of Orange I from aqueous solutions were investigated. The decoloration rate was higher than 94% in the initial concentration range of 50150 mg L−1 at pH 2.0. The maximum adsorption amount was 183.2 mg g−1 and was obtained at an initial concentration of 400 mg L−1 at pH 2.0. The adsorption equilibrium was reached in 30 minutes, demonstrating that the obtained adsorbent has the potential for practical application. The equilibrium adsorption isotherm was analyzed by the Freundlich and Langmuir models, and the adsorption kinetics were analyzed by the pseudo-first-order and pseudo-second-order kinetic models. The higher linear correlation coefficients showed that the Langmuir model (R2=0.9995) and pseudo-second-order model (R2=0.9561) offered the better fits. Introduction Currently, dyes are widely used in many industrial applications, including textiles, printing, plastics, food, leather and papermaking, among others. In China, large amounts of dye wastewater are directly discharged into natural water courses without treatment, particularly in the rural area of China. Wastewater containing dyes and dyed products has caused pollution in many areas. Due to the complex structure of their aromatic molecules, most azo dyes biodegrade slowly if at all, which causes a natural unbalance in the environment. Some dyes containing special compounds are considered toxic to both human and animals even at very low concentrations, generally most of these compounds cause mutagenic, teratogenic and carcinogenic effects which subsequently lead to the generation of health disorders such as dysfunction of the kidney, reproductive system, liver, brain, and central nervous system. The improper management of industrial water containing dyes is a source of pollution. Orange I belongs to the family of azo dyes, which represent around 50% of all dyes used in textile industry. Because it contains an -N = N-chromophore group, Orange I is highly toxic and causes various diseases, such as nausea, carcinogen, dermatitis, methemoglobinemia, tumors and allergies. Being anionic in nature, orange I has high potential to leach into the soil profile and to contaminate ground water. Wastewater containing Orange I can seriously harm human health if discharged into freshwater. The orange coloration is also a type of environmental pollution. Environmental restrictions have been established by many local governments to control the quality of colored effluents and force industries to decolorize their effluents before discharging them 22]. Therefore, it is necessary to remove Orange I from wastewater before it is discharged into bodies of freshwater. Several methods of dye removal have been developed during the global environmental movement, including photocatalysis, coagulation, and adsorption. Among the processes for treating colored wastewater, adsorption is the best choice, because it is a low cost and easy to implement method. Normal adsorbents such as active carbon and alumina have been used to adsorb dyes in wastewater, but their adsorptive capacity is not as high as expected, and they are expensive. It is therefore necessary to find a cheaper and more effective adsorbent substitute for the normal adsorbents. Chitosan (CS) is a natural biopolymer obtained from the process of alkaline deacetylation of chitin. It is hydrophilic, biocompatible, biodegradable and antibacterial. Chitosan is an ideal adsorbent because of its functional groups. Each glucosamine unit has one amine group (-NH 2 ) and two hydroxyl groups (2 OH). Under acidic conditions, the amine groups of chitosan become protonated, and the positive group (2NH 3 + ) can adsorb some negative ions through electrostatic interaction. The adsorption capacity of chitosan could also be strengthened by forming a hydrogen bond between the hydroxyl groups (2OH) and the adsorbed molecules. However, pure chitosan does not have optimal adsorption because it easily dissolves in acidic solution and has weak chemical resistance. Blending chitosan with magnetic Fe 3 O 4 can effectively avoid the chemical weakness of chitosan, the hydroxyl groups on the surface of Fe 3 O 4 can interact with amine groups and hydroxyl groups of chitosan through hydrogen-bond interaction to keep chitosan stable under acidic condition. The obtained adsorbent is also easily prepared, inexpensive and has high adsorptive capacity. Compared with other magnetic adsorbents, the cost of the adsorbent prepared is about 1/2 of amino-functionalized silica-coated Fe 3 O 4 and 1/3 of amine-modified silica magnetite. The magnetic adsorbent thus obtained was used to process wastewater containing the acid dye orange I. Commonly, magnetic adsorbents are prepared by two-steps method, which has a complicated preparation process and low production. In this study, Fe 3 O 4 (Fe 3 O 4 -CS) coated with magnetic chitosan was prepared by a one-step method. The resulting Fe 3 O 4 -CS was characterized by Fourier transform infrared spectroscopy (FTIR) and X-ray diffraction (XRD). The morphology of Fe 3 O 4 -CS was examined by scanning electron microscopy (SEM) and transmission electron microscopy (TEM). The chitosan content was measured by thermal gravimetric analysis (TGA). Orange I was adsorbed from an aqueous solution at room temperature (25uC), and the adsorbent could be easily be separated from the Orange I solution by magnetism. The effects of pH, initial concentration, and contact time were investigated. The adsorption isotherm and adsorption kinetics were studied for a comprehensive understanding of the adsorption process. Chemical and materials Chitosan with a 95% degree of deacetylation, FeCl 3 (97%) and FeSO 4 ?7H 2 O (99%) were purchased from Sinopharm Chemical Reagent Co. Ltd. Orange I (C 16 H 11 N 2 NaO 4 S, MW = 350.32) was purchased from Aladdin Chemistry Co. Ltd. A stock solution was prepared by dissolving 0.4 g Orange I in 500 mL of distilled water, which was diluted to approximate concentrations. Other reagents used in this study were all analytical grade, and all solutions were prepared by using deionized water. Preparation of magnetic Fe 3 O 4 -CS First, 2.17 g of FeCl 3 and 0.77 g of FeSO 4 ?7H 2 O were dissolved in 50 mL of deionized water in a 250 mL flask. The mixture was vigorously stirred in a water bath at 313 K for 30 min. Then 0.35 g of chitosan was dissolved in 100 mL of 1% (v/v) acetic acid. The chitosan solution was added to the flask and vigorously stirred for 2.0 h. Then, 48 mL of NH 3 ?H 2 O was added dropwise over 2.0 h, and the solution was vigorously stirred for another 1.0 h. Throughout the process, the temperature was maintained at 313 K, and the whole process was conducted under protection of N 2 gas. After the reaction, the product was filtered and washed with distilled water and ethanol 3 times. Then, the precipitate was dried in a vacuum oven at 333 K. The obtained product was Fe 3 O 4 -CS. Characterization of Fe 3 O 4 -CS FTIR spectra of Fe 3 O 4 -CS were recorded on a Bruker VECTOR-22 IR spectrometer. KBr and the sample (approximately 1% mass of KBr) were mixed together, and then the mixture was pestled and pressed into a tablet. The spectra were collected over the spectral range of 400-4000 cm 21. XRD patterns were recorded on a Rigaku D/max 2500 kV PC X-ray diffractometer operating at 40 Kv. The scan angle 2h varied from 10u to 80u and the scan speed was 0.03u s 21. SEM images were taken on a Quanta 200 (Philips-FEI, Holland). The SEM images were taken by applying 10 kV voltage with various magnification times for the observation of the surface. TEM was obtained with a JEM-2100F microscope using an accelerating voltage of 200 kV. The samples were lightly ground and then dispersed ultrasonically in ethanol. A drop of the suspension was evaporated on a'holey'carbon film and predeposited on 200-mesh copper grids. TGA were conducted on a Perkin-Elmer Diamond TG/DTA Instrument with a heating rate of 10uC min 21 under a nitrogen flow at temperatures ranging from 25 to 800uC. During the TGA measurement, the ratio of chitosan content in the Fe 3 O 4 -CS was obtained. 3 h at a rate of 225 rpm, the flask was placed on a magnet, and the Fe 3 O 4 -CS was aggregated on the bottom by magnetic force. One milliliter of supernatant was diluted in a 50 mL volumetric flask to obtain a measurable absorption. The concentration of the Orange I in the solution was immediately determined via UV-vis spectroscopy (Purkinje General, TU-1901) at an optimal wavelength of 476 nm, which corresponds to the maximum absorbance for Orange I. The adsorption ability was calculated using absorbance values measured before and after adsorption according to the following equation: Batch adsorption experiments Where q e is the amount of dye adsorbed by the adsorbent (mg g 21 ), C 0 is the initial dye concentration (mg L 21 ), C e is the dye Characterization of the Fe 3 O 4 -CS adsorbent The FTIR spectra of chitosan and Fe 3 O 4 -CS are shown in Fig. 3.(d), the nanoparticles, which have a spherical structure and uniform particle size, could be observed. The color of the center of the sphere is darker, which is ascribed to the existence of Fe 3 O 4. In contrast, due to the coating of organic chitosan, the color of the edge of the sphere is lighter. Through the SEM and TEM measurements, the microtopography of Fe 3 O 4 -CS could be clearly observed, and the nanoparticle size is approximately 20 nm. Fig. 4 shows the TGA curve of Fe 3 O 4 -CS in the temperature range of 303 K-1000 K at a heating rate of 10 K min 21. The weight lost from the Fe 3 O 4 -CS adsorbent was divided into three different temperature ranges. A 6.5% loss in the first stage was ascribed to the loss of absorbed and bound water between 303 K (30uC) and 423 K (150uC). Approximately 20% of the weight loss in the temperature range occurred between 463 K (190uC) and 603 K (330uC) in the second stage, which was due to the degradation and deacetylation of chitosan. Approximately 1% of the weight loss was in the third stage, which was due to further degradation of chitosan at 653-773 K (380-500uC). The practical output of Fe 3 O 4 -CS was 1.40 g and the theoretical output of Fe 3 O 4 -CS was 1.60 g. According to the TGA analysis, water content in Fe 3 O 4 -CS was about 6.5%, then the pure Fe 3 O 4 -CS obtained was about 1.31 g, the productivity was about 81.8%, the high productivity make the adsorbent economical and practical. Effect of pH UV-vis spectra of Orange I solution (400 mg L 21, pH 2.0) before and after adsorption is presented in Fig. 5. The absorbance after adsorption decreases sharply compared with absorbance before adsorption, which indicates a much lower concentration after adsorption. The effect of pH on adsorption is shown in Fig. 6. The adsorption amount decreases with increasing pH in the pH range from 1.0 to 9.0. The mechanism of adsorption relies on the ionic interactions between amino groups (-NH 3 + ) and sulfonate groups (-SO 3 2 ) of Orange I (shown in Figure 7). At pH 2.0, the adsorption amount is 178 mg g 21, and it decreases to 5.6 mg g 21 at pH 9.0. At pH 1.0, the adsorption amount does not increase obviously compared with adsorption amount at pH 2.0. This can be attributed to the protonation of the -NH 2 groups into -NH 3 + in the presence of H + ions under acidic conditions. At pH 2.0, the -NH 2 groups were already completely protonated into -NH 3 +, and the electrostatic interaction between -NH 3 + and -SO 3 2 was strengthened. With increasing pH, the amount of -NH 3 + decreased, and when the pH passes the isoelectric point of chitosan, the -NH 3 + groups deprotonated to the form of -NH 2 groups, and the electrostatic interaction disappeared. Therefore, the optimal pH of adsorption is 2.0. Effect of initial concentration The effect of the dye concentration on the adsorption amount is shown in Fig. 8. It is clear that the adsorption of Fe 3 O 4 -CS increases with the initial concentration of Orange I in concentrations between 50 and 400 mg L 21. The maximum adsorption amount appears at a concentration of 400 mg L 21. Between 400 and 800 mg L 21, the adsorption amount remains constant at approximately 180 mg g 21, and no increase is observed. The decoloration rate is an important parameter in the practical process of wastewater treatment. The decoloration rate of Orange I by Fe 3 O 4 -CS is shown in Fig. 9. It is clear that the decoloration rate decreases with increasing initial concentrations. When the concentration is in the range of 50-150 mg L 21, more than 94% of Orange I is removed. The optical concentration range for the decoloration of Orange I is 50-150 mg L 21. At this concentration, both the adsorption amount and adsorption efficiency of the Fe 3 O 4 -CS adsorbent are high enough for practical applications. Effect of contact time The effect of contact time on the adsorption of Orange I is shown in Fig. 10. Adsorption is fastest in the early stages of adsorption process. The adsorbent interacts with dye molecules through electrostatic attraction once the adsorbent is added to the dye solution. After 5 minutes of adsorption, the adsorption amount was over 100 mg g 21. This rapid uptake is due to high availability of vacant sites on the surface of the adsorbent. The maximum adsorption amount was observed after 30 minutes. At this point, the vacant sites were all occupied by dye molecules, and saturation was reached. The optical contact time for the adsorption of Orange I was 30 minutes. This short contact time is feasible for practical applications. Isotherm study The equilibrium adsorption isotherm is an important parameter in an adsorption system. The Langmuir and Freundlich models were used to describe the equilibrium characteristics of Orange I adsorption onto Fe 3 O 4 -CS. 3.5.1 Langmuir Isotherm. The Langmuir model is based on the assumption of monolayer adsorption without interactions between the adsorbed molecules. The equation can be expressed as: where C e is the equilibrium concentration of Orange I solution (mg L 21 ), Q e is the adsorbed value of Orange I at the equilibrium concentration (mg g 21 ), Q 0 is the maximum adsorption amount (mg g 21 ), and K L is the Langmuir binding constant. The plot of C e /Q e versus C e is a straight line in Fig. 11.(a). The correlation coefficient is R 2 = 0.9995. The value of Q 0 obtained from the Langmuir isotherm is 180.8 mg g 21, which is perfectly consistent with the experimental data. It also indicates that the adsorption process was mainly monolayer. Freundlich Isotherm. The Freundlich model is based on the assumption of adsorption on a heterogeneous surface. The equation can be expressed as: where Q e is the adsorbed value of Orange I at the equilibrium concentration (mg g 21 ), b F is a constant describing the adsorption intensity, K F is the Freundlich constant, and C e is the equilibrium concentration of Orange I solution (mg L 21 ). Plots of lnQ e versus lnC e are presented in Fig. 11.(b). The correlation coefficient is R 2 = 0.8174, which indicates that the adsorption isotherm does not fit the Freundlich model very well. The value of b F is lower than 1, suggesting a normal Langmuir isotherm. The adsorption isotherm parameters are presented in Table 1. Adsorption kinetics To understand the mechanism of adsorption kinetics, pseudofirst-order and pseudo-second-order kinetic models were used to analyze the experimental data. The pseudo-first-order kinetic model can be expressed as : Under the conditions q t = 0 at t = 0, and q t = q t at t = t, the Equation can be converted into a linear kinetic equation: where q t (mg g 21 ) is the amount of Orange I absorbed at time t (min), q e is the amount of adsorbed dye at equilibrium (mg g 21 ), and k 1 (min 21 ) is the equilibrium rate constant of pseudo-firstorder kinetic model. The plot of ln (q e -q t ) through time is presented in Fig. 12.(a). The pseudo-second order process can be written as follows : where q t (mg g 21 ) is the amount of Orange I absorbed on the adsorbent at time t (min), q e is the amount of adsorbed dye at equilibrium (mg g 21 ), and k 2 (g mg 21 min 21 ) is the equilibrium rate constant of pseudo-second-order model. The plot of t/q t over time is presented in Fig. 12.(b). The Orange I pseudo-first-order and pseudo-second-order correlation coefficients are 0.8664 and 0.9561, which illustrates that the pseudo-second-order mechanism offered a better fit than the pseudo-first-order mechanism. The kinetics parameters and rate constants are presented in Table 2. Conclusions In this study, magnetic Fe 3 O 4 -CS adsorbent was prepared by a one-step method for the adsorptive removal of Orange I from aqueous solutions. High adsorption capacity was achieved through the ionic interactions between protonated amino groups (-NH 3 + ) of chitosan and sulfonate groups (-SO 3 2 ) of Orange I. The pH, initial concentration and contact time played a significant role in the dye adsorption capacity of Fe 3 O 4 -CS. The maximum adsorption amount reached 183.2 mg g 21 at a concentration of 400 mg L 21 at pH 2.0. Isotherm modeling revealed that the Langmuir equation could better describe the adsorption of Orange I on the Fe 3 O 4 -CS as compared to Freundlich model and pseudosecond-order kinetic model fitted with experimental data well. The fast uptake and magnetic separation gives the Fe 3 O 4 -CS adsorbent a high potential for effective removal of Orange I in water treatment. |
import {
IRenderContext,
IBindScope,
IAttach,
IScope,
IRenderable,
INodeSequence,
BindingFlags
} from "../../../../src/index";
export class RenderableFake implements IRenderable {
$isAttached: boolean;
$addChild(child: IBindScope | IAttach, flags: BindingFlags): void {
}
$removeChild(child: IBindScope | IAttach): void {
}
$context: IRenderContext;
$nodes: INodeSequence;
$scope: IScope;
$isBound: boolean;
$bindables: IBindScope[];
$attachables: IAttach[];
constructor() {
this.$bindables = [];
this.$attachables = [];
}
}
|
import dataclasses
import winter.core
from winter_openapi.generation import get_schema_title
DTO = dataclasses.dataclass(type('DTO', (), {
'__annotations__': {
'id': int,
},
}))
SecondDTO = dataclasses.dataclass(type('DTO', (), {
'__annotations__': {
'id': int,
},
}))
def test_get_schema_title():
@winter.core.component_method
def method(dto: DTO, second_dto: SecondDTO):
return dto, second_dto
dto_argument = method.get_argument('dto')
second_dto_argument = method.get_argument('second_dto')
# Act
dto_title = get_schema_title(dto_argument)
second_dto_title = get_schema_title(second_dto_argument)
# Assert
assert dto_title == 'DTO' == get_schema_title(dto_argument)
assert second_dto_title == 'DTO1' == get_schema_title(second_dto_argument)
|
With France in turmoil after days of violent nationwide protests over the rising cost of fuel, President Trump claimed in a tweet on Tuesday that French President Emmanuel Macron has finally "agreed with the conclusion I reached two years ago. The Paris Agreement is fatally flawed" because it increases the price of energy benefits some of the world’s "worst polluters."
Reality check: The president's tweet is erroneous as Macron did not back away from the climate agreement as Trump appears to indicate. The planned fuel tax increase, which Macron suspended on Monday, technically has nothing to do with the Paris Agreement that the White House announced its intent to withdraw the U.S. from last year. |
/***
* @Author:xiawen
* @Date:2020-04-17 13:17:05
* @LastModifiedBy:xiawen
* @Last Modified time:2020-04-17 13:17:05
*/
import * as vscode from 'vscode'
import { SNIPPET_MAP, IfaSnippetItem, IfaSnippet } from './snippets-const'
interface IfaMatchData {
snippets: IfaSnippet
match: RegExpMatchArray
}
const CLASS_START_MATCH_REGX = /^\s|\"|\'/
const CLASS_MATCH_REGX = /\sdf\-$|\"df\-$|\'df\-$/
const CLASS_LAYOUT_MATCH_REGX = /\sdf\-layout\-$|\"df\-layout\-$|\'df\-layout\-$/
const CLASS_SHADOW_MATCH_REGX = /\sdf\-shadow\-$|\"df\-shadow\-$|\'df\-shadow\-$/
const CLASS_FONT_MATCH_REGX = /\sdf\-typo\-$|\"df\-typo\-$|\'df\-typo\-$/
function getMatchData(text: string) {
if (CLASS_MATCH_REGX.test(text)) {
return {
snippets: SNIPPET_MAP.all,
match: text.match(CLASS_MATCH_REGX),
}
}
if (CLASS_LAYOUT_MATCH_REGX.test(text)) {
return {
snippets: SNIPPET_MAP.layout,
match: text.match(CLASS_LAYOUT_MATCH_REGX),
}
}
if (CLASS_SHADOW_MATCH_REGX.test(text)) {
return {
snippets: SNIPPET_MAP.shadow,
match: text.match(CLASS_SHADOW_MATCH_REGX),
}
}
if (CLASS_FONT_MATCH_REGX.test(text)) {
return {
snippets: SNIPPET_MAP.font,
match: text.match(CLASS_FONT_MATCH_REGX),
}
}
return undefined
}
class StyleTemplateProvider implements vscode.CompletionItemProvider {
provideCompletionItems(
document: vscode.TextDocument,
position: vscode.Position
): Thenable<vscode.CompletionItem[]> {
const start: vscode.Position = new vscode.Position(position.line, 0)
const range: vscode.Range = new vscode.Range(start, position)
const text: string = document.getText(range)
return new Promise((resolve, reject) => {
const matchData = getMatchData(text)
if (!matchData) {
resolve()
}
const { snippets, match } = matchData as IfaMatchData
const matchStr = (match ? match[0] : '').replace(
CLASS_START_MATCH_REGX,
''
)
const layoutSnippets = snippets.map((v: IfaSnippetItem) => {
const temp = new vscode.CompletionItem(
v.body,
vscode.CompletionItemKind.Variable
)
temp.detail = v.description
temp.insertText = v.body.replace(matchStr, '')
return temp
})
resolve(layoutSnippets)
})
}
}
export default StyleTemplateProvider
|
STORMWATER TREATMENT AT CRITICAL SOURCE AREAS USING THE MULTI- CHAMBERED TREATMENT TRAIN (MCTT) The Multi-Chambered Treatment Train (MCTT) was developed to control toxicants in stormwater from critical source areas. The MCTT is most suitable for use at relatively small areas, about 0.1 to 1 ha in size, such as vehicle service facilities, convenience store parking areas, equipment storage and maintenance areas, and salvage yards. The MCTT is an underground device and is typically sized between 0.5 to 1.5 percent of the paved drainage area. It is comprised of three main sections, an inlet having a conventional catchbasin with litter traps, a main settling chamber having lamella plate separators and oil sorbent pillows, and a final chamber having a mixed sorbent media (usually peat moss and sand). During monitoring, the pilot-scale MCTT provided median reductions of >90% for toxicity, lead, zinc, and most organic toxicants. Suspended solids was reduced by 83% and COD was reduced by 60%. The full-scale tests substantiated these excellent reductions. |
Optical constants Cu2ZnSnS4 thin films deposited at different substrate temperatures In this paper, optical properties of Cu2ZnSnS4 (CZTS) thin films grown by thermal evaporation under vacuum method were studied. The samples were deposited at different glass substrate temperatures ranging from Room temperature to 175°C. The optical constants such as refractive index, absorption and extinction coefficients were calculated using the optical measurements in the spectral range of 300-1800 nm. The Swanepoel's envelope method was used to determine the refractive index which can be extrapolated by Cauchy dispersion relationship. The dispersion of the refractive index is discussed in terms of the single oscillator model proposed by Wemple and DiDomenico. By using this model, i.e. by plotting (n2-1)-1 against (hv)2 and fitting a straight line, oscillator parameters, E0 the single oscillator energy and Ed the dispersion energy, were directly determined. The calculated refractive index was found to be in the range of 2.66-3.91 and the absorption coefficient was higher than 104 cm-l measured in the VIS-NIR region. The electric free carrier susceptibility (Xe) and the carrier concentration on the effective mass ratio (N/m*) were evaluated according to Spitzer-Fan model. |
BMW is one of the top luxury car manufacturers today, but throughout the companies near 100 year existence they have nearly closed their doors on a number of occasions. Most of these near collapses were caused by wars, but in the late 1950’s they almost closed as a result of poor automobile sales. In 1955, they decided to try to move upmarket by building luxury cars for the American market, but this proved to be a costly decision. The cars that they built during this period were beautiful, but far too expensive for the times and nearly put the company out of business. Their poor sales numbers meant BMW didn’t build many of the 500 series, so the coupe and roadster variations being extremely rare and highly sought after today. We have had the pleasure of seeing a few 503s and 507s in person, but they were all in pristine restored condition, so you can imagine our intrigue when we came across this rough 1955 BMW 503 Coupe here on eBay with an opening bid of $1k and no reserve. It is currently sitting in a barn in Surrey UK.
This car isn’t just rough, it is missing a lot of components, all of its mechanical systems, and has even been cut apart. The seller states that someone has made a few cuts to the body, but what they should have said is that someone cut it into sections. Typically this wouldn’t be a massive issue, but this car makes extensive use of aluminum for the body structure. Like any metal, alloys can be welded back together, but it requires special equipment and a high level of know how. As long as the frame hasn’t been cut too, a skilled body shop should be able to put this car back together with few alignment issues. We have always wanted to learn how to work with alloys, but this wouldn’t be the kind of project to learn on.
Based on all the rust we see on the floors, we would assume the areas where the aluminum and steel meet were in very rough shape and perhaps was the reason it was sectioned. From what we can see, most of the floor looks salvageable, but will obviously need work. Hopefully the metal is still thick enough to be welded back together without any issues. The more we look at this body, the more dollar signs we see. Restoring a solid and complete 503 would be a costly and time consuming endeavor, so one can only imagine how expensive this project is going to be.
On the upside, the seller still has most, if not all the chrome and some of the impossible to find parts. It is going to need a complete drivetrain and the majority of the interior replaced. There were only about 400 of these built, so parts could be hard to find. We would guess the next owners best chance of getting it back on the road will be to find a 501 or 502 parts car. That is if a car can find one with a complete interior and drivetrain without spending a massive amounts of money. Then again, anyone who can afford to tackle this kind of project can probably afford to buy a parts car as well.
As they say, anything is possible with enough time and money, but this project is going to need more than just time and money. It is going to require a high level of skill at tracking down parts and a fair amount of luck to find everything it needs. As much as we hate the thought of this not being returned to original condition, its best hope for seeing the road again may mean installing a few incorrect pieces. If this were the highly coveted 507, we have no doubt there would be a line of collectors waiting for a chance to buy it, but the 503 has yet to achieve the desirability of its sportier brother. That being said, we only see the value of this BMW going up, so this might be a great chance to buy one. So if this were your project, what direction would you take it? Would you perform a no expense spared restoration or would you go a more affordable route? |
Interaction between sealers and gutta-percha cones. Clinical observations seem to indicate that some gutta-percha cones are softened by contact with sealers. The purpose of the study was to verify whether an interaction existed between some sealers and different brands of gutta-percha cones. Because previous studies have indicated that the differences between brands of gutta-percha are magnified by heat, thermatic compaction was used in conjunction with a model of a root-canal preparation with lateral canals. Three brands of cones (Kerr, UDM, Beldent) were tested with three types of endodontic sealers (AH 26, Apexit, Roth's). A group without sealer served as a control. The length of flow into the lateral canals was measured for each combination and analyzed by two-way ANOVA. A highly significant difference was found, confirming the hypothesis that an interaction between sealer and cones is present in some combinations. It was not possible to ascribe a trend of greater effect to a certain sealer, but Roth's 811 had the least effect on flow. |
// MidC1Op workspace at ws+3352 length ws+24
void f171_MidC1Op(i8* p3402 , i8 p3403 , i1 p3404 , i1 p3405 ) {
*(i1*)(intptr_t)(ws+3352) = p3405;
*(i1*)(intptr_t)(ws+3353) = p3404;
*(i8*)(intptr_t)(ws+3360) = p3403;
i8 v3406 = (i8)(intptr_t)(ws+3360);
i8 v3407 = *(i8*)(intptr_t)v3406;
i8 v3408 = v3407+(+40);
i1 v3409 = *(i1*)(intptr_t)v3408;
i1 v3410 = (i1)+45;
if (v3409==v3410) goto c02_0268; else goto c02_0269;
c02_0268:;
i8 v3411 = (i8)(intptr_t)(ws+3352);
i1 v3412 = *(i1*)(intptr_t)v3411;
i8 v3413 = (i8)(intptr_t)(ws+3360);
i8 v3414 = *(i8*)(intptr_t)v3413;
i8 v3415 = (i8)(intptr_t)(f169_FoldConstant1);
i4 v3416;
((void(*)(i4* , i8 , i1 ))(intptr_t)v3415)(&v3416, v3414, v3412);
i8 v3417 = (i8)(intptr_t)(ws+3360);
i8 v3418 = *(i8*)(intptr_t)v3417;
*(i4*)(intptr_t)v3418 = v3416;
i8 v3419 = (i8)(intptr_t)(ws+3360);
i8 v3420 = *(i8*)(intptr_t)v3419;
i8 v3421 = (i8)(intptr_t)(ws+3368);
*(i8*)(intptr_t)v3421 = v3420;
goto c02_0265;
c02_0269:;
i8 v3422 = (i8)(intptr_t)(ws+3352);
i1 v3423 = *(i1*)(intptr_t)v3422;
i8 v3424 = (i8)(intptr_t)(ws+3353);
i1 v3425 = *(i1*)(intptr_t)v3424;
i8 v3426 = (i8)(intptr_t)(f102_WidthToIndex);
i1 v3427;
((void(*)(i1* , i1 ))(intptr_t)v3426)(&v3427, v3425);
i1 v3428 = v3423+v3427;
i8 v3429 = (i8)(intptr_t)(f103_AllocateNewNode);
i8 v3430;
((void(*)(i8* , i1 ))(intptr_t)v3429)(&v3430, v3428);
i8 v3431 = (i8)(intptr_t)(ws+3368);
*(i8*)(intptr_t)v3431 = v3430;
i8 v3432 = (i8)(intptr_t)(ws+3360);
i8 v3433 = *(i8*)(intptr_t)v3432;
i8 v3434 = (i8)(intptr_t)(ws+3368);
i8 v3435 = *(i8*)(intptr_t)v3434;
i8 v3436 = v3435+(+24);
*(i8*)(intptr_t)v3436 = v3433;
c02_0265:;
endsub:;
*p3402 = *(i8*)(intptr_t)(ws+3368);
} |
package es.ucm.fdi.iw.model;
import java.time.LocalDateTime;
import java.time.format.DateTimeFormatter;
import javax.persistence.Entity;
import javax.persistence.GeneratedValue;
import javax.persistence.GenerationType;
import javax.persistence.Id;
import javax.persistence.ManyToOne;
import javax.persistence.NamedQueries;
import javax.persistence.NamedQuery;
import javax.persistence.SequenceGenerator;
import org.apache.logging.log4j.LogManager;
import org.apache.logging.log4j.Logger;
import org.springframework.data.jpa.repository.Modifying;
import lombok.Data;
import lombok.Getter;
import lombok.AllArgsConstructor;
/**
* A message that users can send each other.
*
*/
@Entity
@NamedQueries({
@NamedQuery(name="Message.countUnread",
query="SELECT COUNT(m) FROM Message m "
+ "WHERE m.recipient.id = :userId AND m.dateRead = null"),
@NamedQuery(name="Message.setRead",
query="UPDATE Message m SET m.dateRead =:date WHERE m.recipient.id = :userId")
})
@Data
public class Message implements Transferable<Message.Transfer> {
private static Logger log = LogManager.getLogger(Message.class);
@Id
@GeneratedValue(strategy = GenerationType.SEQUENCE, generator = "gen")
@SequenceGenerator(name = "gen", sequenceName = "gen")
private long id;
@ManyToOne
private User sender;
@ManyToOne
private User recipient;
private String text;
private LocalDateTime dateSent;
private LocalDateTime dateRead;
/**
* Objeto para persistir a/de JSON
* @author mfreire
*/
@Getter
@AllArgsConstructor
public static class Transfer {
private String from;
private String to;
private String sent;
private String received;
private String text;
long id;
public Transfer(Message m) {
this.from = m.getSender().getUsername();
this.to = m.getRecipient().getUsername();
this.sent = DateTimeFormatter.ISO_LOCAL_DATE_TIME.format(m.getDateSent());
this.received = m.getDateRead() == null ?
null : DateTimeFormatter.ISO_LOCAL_DATE_TIME.format(m.getDateRead());
this.text = m.getText();
this.id = m.getId();
}
}
@Override
public Transfer toTransfer() {
return new Transfer(sender.getUsername(), recipient.getUsername(),
DateTimeFormatter.ISO_LOCAL_DATE_TIME.format(dateSent),
dateRead == null ? null : DateTimeFormatter.ISO_LOCAL_DATE_TIME.format(dateRead),
text, id
);
}
}
|
Shia LaBeouf has announced he is retiring from the public eye.
The 27-year-old actor is taking a step back from the limelight just weeks after he was forced to apologize for plagiarizing author Daniel Clowes' graphic novellas, Justin M. Damiano, for his short film HowardCantour.com.
“In light of the recent attacks against my artistic integrity, I am retiring from all public life… My love goes out to those who have supported me. #stopcreating,” the Nymphomaniac star wrote on Twitter this morning.
Shia failed to clarify whether he plans to stop acting completely or simply stop doing interviews and being active on his social media platforms.
The Transformers star came under fire, including from Girls star and creator Lena Dunham, after he employed a team to write a five mile wide message in the sky above Los Angeles on New Year's Day reading, “I AM SORRY DANIEL CLOWES,” in an attempt to make peace for plagiarising the comic book writer's work.
The young actor was also fired from the Broadway production Orphans last year because he couldn't get along with his co-star Alec Baldwin. |
HUGE PRICE REDUCTION! Now $335K, 4/1/19 and its not an April Fools Joke! ***14K REDUCTION PLUS 5K Buyer Allowance to use as needed*** Priced under appraised value of $405K! Appraisal Available for review by Agent Request. Elegance is an understatement when describing this unique 4BR 3.5 BA townhome! This home certainly won't be on the market for long, don't miss your chance to be a part of Delaware's finest luxury lifestyle community, Meridian Crossing! This beautiful end unit townhome was newly constructed in early 2017 but has been almost totally redone! Features include a detached 2-car garage with rear entry mudroom or Front Foyer Entry leading to the 1st Family Rm, Bonus Room and Full bath. This 1st Level has endless possibilities, Perfect for an in-law-suite, in home business or Recreation and Highlighted by the Wide planked hardwood, Recessed lighting, Tastefully Appointed Wet bar w/Wine cooler! The 1st floor Split Staircase leads you to a very spacious living room with a Gas Fireplace neighbored by a roomy, Gourmet Kitchen with granite counter-tops kitchen island with Double Thick Granite with DuPont Cove Edging, Energy Star Appliances and Breakfast Room featuring wide-plank Hardwood floors and brand new stainless-steel appliances, and a powder room, of course. On the 3rd floor you'll find the Master Suite with a large walk-in closet and the master bath with double vanities and water closet. Also on the third floor are 2 generously sized bedrooms, an additional full bath as well as a laundry room with brand new, energy efficient W/D. $10K in Custom Closet organizers. The Home has been Professionally landscaped with Stone accents and Hardscaped walkway from front to back along the side with 12' Diameter Patio and $7K in exterior Lighting accents. The upgrades are endless!! The community has a great number of amenities including an elegant 9,200 sq. ft. clubhouse with a fitness center, movie theater-style media room, conference room with internet access, great room with gourmet kitchen, Olympic size pool and deck with kiddie pool and multiple playgrounds. |
Market discipline and the regulatory change: Evidence from Vietnam Abstract Following the recent global financial crisis, Vietnamese banks experienced changes in the minimum capital adequacy requirement following the Basel framework. We examine the impact of the regulatory change on market discipline between 2006 and 2015. The findings show a weakening of market discipline when the minimum capital adequacy requirement of 9% is imposed. The same is true for foreign-owned commercial banks during the period of implementing new capital regulation. Also, there is no evidence of the difference in market discipline between bank ownership and risks in the Vietnamese banking system. Our research has implications for bank supervisors, policy-makers, and bank managers. Introduction The global financial crisis (GFC) 2007-08 suggests that it is necessary to improve the effectiveness of all disciplining factors of bank risk-taking. These factors involve regulatory discipline, bank capital charter (so-called bank self-discipline), and market discipline (Gueyie & Lai, 2003). Market ABOUT THE AUTHOR Dr. Tu Le is a researcher at the Institute for Development & Research in Banking Technology, University of Economics and Law, Vietnam. He is currently working on several projects in the emerging markets in several fieldsincluding banking and finance, manufacturing sector, ecommerce, and Fintech. This paper is under the project entitled "what we know about the Vietnamese banking system". Several papers related to this project have been published in Managerial Finance, International Journal of Managerial Finance, Australasian Accounting Business and Finance Journal. In contrast, the current research is looking at the different issue named "market discipline". This research attempts to investigate the determinants of market discipline in the Vietnamese banking system. PUBLIC INTEREST STATEMENT For the past decades, the global banking system saw the emergence of financial instability as a key policy concern. Especially, the global financial crisis (GFC) 2007-08 emphasizes it is crucial to enhance the effectiveness of all disciplining factors of bank risk-taking. In response efforts intensified to put in place an effective prudential framework. Market discipline is also one of the three pillars in the capital adequacy framework of the Basel Accord. Market discipline is considered as a market-based promotion of the transparency and disclosure of the risks associated with a bank. It works along with regulatory systems to improve safety and soundness of the market. With the importance of market discipline in ensuring the financial stability, this paper attempts to investigate the factors affecting the market discipline in Vietnam. In addition, when the Vietnamese banking system is characterized by different types of bank ownership, market discipline may vary among them. This is quite interesting to look at this issue. discipline is also one of the three pillars in the capital adequacy framework of the Basel Accord. 1 Therefore, the role of market discipline in controlling bank risk is emphasized by many studies conducted in both developed and developing countries. We continue the research by investigating how regulatory changes affect market discipline following the GFC. Hence, our results provide important insights for banking regulators in developing policies responses to potential financial shocks. This study aims to examine market discipline on Vietnamese banks, especially to investigate whether the regulatory changes affect market discipline. Vietnam offers a unique setting because the Vietnamese government announced the restructuring program in response to the GFC for the period of 2011-2015. One of the key references is the imposition of new minimum capital adequacy of 9% on Vietnamese banks. Besides, the Vietnamese banking system is primarily dominated by state-owned commercial banks (SOCBs) and privately owned commercial banks (POCBs). In which, largest SOCBs had long served as a lending arm of state-owned enterprises (SOEs) while POCBs have mainly concentrated on providing universal banking services in particular regions. POCBs have operated more actively and have gradually gained a large market share in terms of both deposit and credit market shares. Also, domestic banks are encouraged to be listed in the stock exchange to enhance the transparency and disclosures of the banking system. During the period, the Vietnamese banking system is more open to foreign banks. In particular, the share of foreign ownership in the local banks is reconsidered to be lifted. 2 This setting provides an opportunity to evaluate the impact of regulatory change and bank ownership on market discipline. This study contributes to the literature in several ways. First, the literature on market discipline is dominated by studies in developed markets in the US and Europe where larger markets and number of banks that have facilitated the economic modeling (Demirg-Kunt & Huizinga, 2004;;). The evidence of market discipline in emerging markets is limited, especially in the Asia-Pacific region . Our study in Vietnam would increase our understanding of the market discipline in this region. In contrast to Hadad et al.'s study where the impact of reduced minimum capital adequacy of 4% from 8% on market discipline, our study examines whether the increased minimum capital adequacy of 9% from 8% could provide market discipline. Second, this study is the first attempt to assess the market discipline in Vietnam using the system Generalized Method of Moments (GMM) as suggested by Arellano and Bover. We also extend the role of bank ownership in explaining market discipline (SOCBs versus POCBs, listed versus non-listed banks, foreign-owned versus domestic banks). The findings show the evidence of market discipline in the Vietnamese banking system since higher deposit rates are related to greater liquidity risk and higher default risk, and an inverse association is found between the deposit interest rates and the regulatory change. Finally, we do not find any evidence in market discipline for different types of bank ownership. The remainder of this paper is constructed as follows: Section 2 indicates the literature review. Section 3 discusses the methodology and data used. Section 4 discusses the findings while Section 5 concludes. Literature review The existing literature suggests that market discipline is affected by holders of uninsured deposits, including large certificates of deposits (CDs), subordinated notes and debentures (SNDs), and large retail customer deposits (). In this study, we only focus on market discipline from the customers' deposits perspective since the data on CDs and SNDs are very limited. Studies on the role of large deposits in disciplining banks can be grouped into two groups. The first group evaluates the link between the amount of uninsured deposits and bank risk (;Goldberg & Hudgins, 1996;;Khorassani, 2000). The second group is complementary to the first one by adding the analysis of the relationship between bank risk and the interest rate paid to depositors (Demirg-Kunt & Huizinga, 2004;;Martinez-Peria & Schmukler, 2001;Park & Peristiani, 1998). Both these studies emphasize that uninsured depositors discipline banks by withdrawing deposits and/or demanding higher interest rates. Furthermore, there is a need to investigate whether unsophisticated markets provide market discipline and whether deposit insurance weakens market discipline. When market conditions are not well developed or in the presence of deposit insurance, market discipline may not emerge. Caprio and Honohan demonstrate that market discipline is unlikely to exist in the absence of a relevant market and information infrastructure. Several studies also indicate that market discipline does not exist or is less evident under deposit insurance (Demirg-Kunt & Huizinga, 2004). Other studies, however, show the opposite results. Distinguin et al. found that market discipline has been effective in Central and Eastern Europe since the implementation of explicit deposit insurance. In the same vein, Martinez-Peria and Schmukler state that market discipline may exist in Argentina, Chile, and Mexico when a deposit insurance scheme is not credible. 3 To strengthen the Vietnamese banking system, the government announced the new minimum capital adequacy of 9% for the period of 2011-2015. As banks' financial soundness improved, consistent with Demirg-Kunt and Huizinga, we argue that market discipline plays a lesser role. The literature further suggests that bank ownership may affect the presence of market discipline. Ghosh found that financial liberalization promotes market discipline for state-owned and old private banks. In contrast, state-owned banks are not disciplined because they receive benefits from implicit insurance (). Hadad et al. also highlight that market discipline is more pronounced in listed banks than unlisted banks and foreign banks than domestic ones. It is anticipated that greater transparency of listed banks and better governance of foreign banks will allow market discipline to better function at them. Taken together, the following hypotheses are proposed: H1: During the minimum CAR of 9% period, market discipline does not exist. H2: There is no difference in market discipline between foreign-owned banks and domestic banks. H3: There is no difference in market discipline between listed banks and non-listed banks. H4: There is no difference in market discipline between SOCBs and POCBs. Methodology This study uses a dynamic panel data method because market discipline varies over time and intuitively. This method also can provide more reliable and accurate results than a static panel that often employs the fixed and/or random effects models. 4 Furthermore, Baltagi suggests that the use of fixed and/or random effects models may produce biased and inconsistent estimators since the error term may be correlated with the lagged variables. To deal with this issue, instrument variables should be used. Following Arellano and Bover, the system Generalized Method of Moments (GMM) is used in this study. The system GMM accounts for endogeneity by using the lagged values of the dependent variable and the lagged value of other regressors which are potentially suffering from endogeneity as instruments. We instrument for all regressors except for those which are clearly exogenous. 5 We use the one-year lagged values of the presumably endogenous variables as instruments. More lags of these variables are not introduced in the regressions because they are weak instruments. The GMM system also controls for unobserved heterogeneity and the persistence of the dependent variable. All in all, this estimator yields consistent estimations of the parameters. The estimated coefficients are also more efficient using an ampler set of instruments. The application of a dynamic model takes the following form: To investigate market discipline, prior studies attempted to explore the relationship between bank risk and the uninsured deposits and/or between bank risk and the interest rates on uninsured deposits (). Given the availability of data, we cannot distinguish the interest expense paid by banks on uninsured deposits. Hence, following Demirg-Kunt and Huizinga and Hadad et al., we use an implicit interest rate. The implicit rate is calculated by dividing total interest expenses by total deposits (INTDEPO). For measures of bank risk, we employ several accounting ratios including LLRTA, the ratio of loan loss reserves to total assets as a proxy for credit risk (;Le, 2018); LATA, the ratio of liquidity assets to total assets as a proxy for liquidity risk (Le, 2017b). Following Lepetit and Strobel, ZSCORE is included to control for insolvency risk. The Z-score of a bank is measured as Z score i;t, where ROA, the mean of ROA over the sample period; EQUITY, the ratio of total equity to total assets; ROA, the standard deviation of ROA that is calculated based on the observations of ROA over the examined period. Since the distribution of Z-scores is highly skewed, the natural logarithm of Z-scores is used to mitigate this issue. For brevity, we still use the label, "ZSCORE", to represent the natural logarithm of the Z-score in the remainder of this study. A positive sign for LLRTA and a negative sign for both LATA and ZSCORE are expected. 6 NIETA, as measured by the ratio of non-interest expenses to total assets, is used to control for bank efficiency effects. Depositors may exercise the market discipline by requiring a higher interest rate on inefficient banks-thus, a positive sign is expected. LNTA, the natural logarithm of total assets, is used to control for the effect of bank size. The mixed results are found in several studies such as a negative sign (Flannery & Sorescu, 1996) or a positive sign (). We, therefore, do not have any a priori sign on this variable. General macroeconomic conditions including the Gross Domestic Product growth rate (GDP), the inflation rate (INF) and the annual average of VND/USD exchange rate (RATE) are also used as control variables. As Vietnam experienced the volatile economic conditions during this study, the expected specific signs for these variables are ambiguous. Furthermore, other control variables are used: the Hirsch-Herfindahl Index in terms of total assets (HHA) variable to control for the effect of market concentration a market capitalization over GDP (MCAP) variable to control for the effect of capital market competition bank ownership variables (foreign-owned versus domestic banks (FOREIGN), listed versus unlisted banks (LISTED), and state-owned versus privately owned commercial banks (OWNER)) regulatory variable-the minimum capital adequacy requirement of 9% (CAR9). Again, we do not expect a specific sign for these variables, except for CAR9. To examine the impact of regulatory changes on the extent of market discipline, we interact CAR9 with bank risk variables (LLRTA, LATA, and ZSCORE) and bank ownership variables (FOREIGN, LISTED and OWNER). Market discipline is presented when the dummy interaction with LLRTA shows a positive sign or the dummy interaction variables with LATA and ZSCORE indicate a negative sign. The same interpretation also applies when the interaction variables between ownership and bank risk show a significant sign. Data The financial data from 2006 to 2015, the most comprehensive time frame for which data on the concerned variables are available, are sourced from the banks' audited financial statement according to Vietnamese Accounting Standard, particularly for the December (or year-end position). Macroeconomic data such as the inflation rate, the GDP growth rate, and market capitalization are collected from the World Bank database while the annual average Vietnamese/USD exchange rate data are obtained from the Asian Development Bank database. Only commercial banks are selected in this study since they are mainly active players while foreign banks affiliated and joint-venture banks are somewhat limited to operate in the Vietnamese banking system. These banks included in this analysis must be active from 2011 to 2015 when the minimum capital adequacy of 9% is implemented. This, therefore, provides us with an unbalanced panel of banks, which comprises five SOCBs and 32 POCBs. These banks together accounted for over 80% of total assets in the industry. Table 1 provides descriptive statistics for the raw variables used in this study. Table 2 reports the correlation matrix between considered variables excluding the measure of the regulatory change in capital adequacy during the study period. LATA is significantly related to the Notes: INTDEPO, the ratio of interest expenses to total deposits; LLRTA, the ratio of loan loss reserve to total assets; LATA, the ratio of liquid assets to total assets; ZSCORE, the mean returns on assets and the mean standard deviation of ROA over the sample period, combined with the current period value of EQUITY; NIETA, the ratio of non-interest expenses to total assets; LNTA, the natural logarithm of total assets; FOREIGN, a dummy variable that takes a value of 1 for a foreign-owned bank, 0 otherwise; LISTED, a dummy variable that takes a value of 1 for a listed bank, 0 otherwise; OWNER, a dummy variable that takes a value of 1 for a state-owned commercial bank, 0 otherwise; GDP, the growth rate of gross domestic products; INF, the inflation rate; HHA, the Hirsch-Herfindahl Index in terms of total assets; CAR9, a dummy variable that takes a value of 1 for the period of implementing the minimum capital adequacy requirement of 9% (1 = 2011-2015), 0 otherwise; MCAP, a market capitalization over GDP; RATE, the annual average of the VND/USD exchange rate. Notes: INTDEPO, the ratio of interest expenses to total deposits; LLRTA, the ratio of loan loss reserve to total assets; LATA, the ratio of liquid assets to total assets; ZSCORE, the mean returns on assets and the mean standard deviation of ROA over the sample period, combined with the current period value of EQUITY; NIETA, the ratio of non-interest expenses to total assets; LNTA, the natural logarithm of total assets; FOREIGN, a dummy variable that takes a value of 1 for a foreign-owned bank, 0 otherwise; LISTED, a dummy variable that takes a value of 1 for a listed bank, 0 otherwise; OWNER, a dummy variable that takes a value of 1 for a state-owned commercial bank, 0 otherwise; GDP, the growth rate of gross domestic products; INF, the inflation rate; HHA, the Hirsch-Herfindahl Index in terms of total assets; MCAP, a market capitalization over GDP; RATE, the annual average of the VND/USD exchange rate. *, **, ***Significant at 10, 5, and 1 per cent levels, respectively. dependent variable as expected, suggesting the presence of market discipline on Vietnamese banks. The correlation between NIETA and INTDEPO is significant in the expected direction. INTDEPO is also strongly correlated with general macroeconomic variables (GDP, INF, and HHA). Correlation matrix To ensure that these correlations will not lead to multicollinearity, the variance inflation test (VIF) is used. The results indicate that VIF of the regression is below 10, implying that multicollinearity is not a serious problem. 7 Regression results In Table 3, the results of the Hansen test are reported to test the validity of the dynamic panel model. Since the p-value of the Hansen test is statistically not significant in any of the models, the null hypothesis cannot be rejected. This means that there is no evidence of over-identifying restrictions. Hence, all conditions for the moments are met and the above instruments are accepted. The first-and second-order autocorrelation is also conducted between the first residual differences. In the first-order autocorrelation (AR1), the hypothesis of the non-existence of the first-order autocorrelation between the first residual differences is rejected. However, this does not suggest that estimates are inconsistent. Inconsistency would be implied if the second-order autocorrelation is present (Arellano & Bond, 1991). As can be seen in Table 3, the p-values of AR2 are statistically not significant, implying that the moment conditions of the model are satisfied. All in all, the estimated model meets diagnostic tests in this study. The base model (Model 1) indicates the presence of market discipline as LATA and ZSCORE affect INTDEPO negatively, respectively. Thus, depositors may discipline the banks by requiring higher interest rates on banks with greater liquidity risk and insolvency risk. The coefficient of NIETA is positive and significant, suggesting that depositors may exercise the market discipline by demanding greater interest rates on less efficient banks. LNTA is also negatively and insignificantly associated with INTDEPO in most models, suggesting the effect of too-big-to-fail does not exist in the Vietnamese banking system. This somewhat does not support the early findings of Flannery and Sorescu in the US. But, this is partly comparable to those of Hadad et al. in Indonesia. However, the coefficient of CAR9 is negative and significant, indicating that the market is requiring a lower interest rate when the new capital adequacy requirement is implemented. This weakening of market discipline is consistent with the regulators closely monitoring the level of insolvency risks of banks. Model 2 also indicates that none of the three interaction variables exhibit coefficients with a high degree of significance. For macroeconomic conditions, GDP is negatively and significantly associated with INTDEPO, suggesting that depositors in the good economic condition can earn a higher income, thus having extra funds to make deposits in banks. INF is, however, positively and significantly related to INTDEPO, implying that the depositors are requiring higher interest rates to compensate for the depreciation of money value. A negative relationship between HHA and INTDEPO highlights that the more concentrated market is, the lower interest rate deposits. Therefore, there is a lack of market discipline. Furthermore, a positive link between RATE and INTDEPO suggests that a higher interest rate tends to attract foreign investments-increasing the demand for the VND, which leads to an increase in the value of VND. The findings also show a negative impact of MCAP on INTDEPO, implying that banks could access more funds easier when a capital market development becomes deeper, therefore, paying lower interest rates. For the property of bank ownership, we first investigate whether there is any difference in market discipline between different types of ownership during the CAR9 period. Model 2 shows that only FOREIGN*CAR9 is negatively and significantly associated with INTDEPO, which may suggest the weakening of market discipline. Since foreign-owned banks are considered as being less risky, possibly because of their diversified loan portfolio, they may pay lower interest rates than their counterparts. We further examine whether there is any difference in market discipline between different types of bank ownership and bank risk. Models 4-6 indicate that none of the interaction variables between ownership and bank risks exhibits coefficients with a high level of significance, and therefore there is no evidence of market discipline. Robustness check For robustness, we run several regressions excluding several independent variables that are highly correlated. We exclude MCAP from the regressions since it is strongly correlated with RATE and HHA (above 70%). The results shown in Table 4 (Model 7) confirm our main findings that there is a lack of market discipline when the new minimum capital adequacy of 9% is implemented. LLRTA is also significantly and positively associated with INTDEPO as expected while LNTA shows a negative and significant sign. However, GDP and HHA no longer have a significant sign. When the interaction variables are used, the coefficients of these variables are not significant although the table of results cannot be presented due to the limited space. Following Le (2017a) and Garca-Herrero et al., FOREIGNA, the share of foreign ownership in the local bank is used and the same results are also obtained as shown in Model 8. 8 We also use the growth of deposits (DEPOGR) as an alternative measure of bank market discipline. It is important to note that the expected signs should be opposite to when the interest Notes: INTDEPO, the ratio of interest expenses to total deposits; LLRTA, the ratio of loan loss reserve to total assets; LATA, the ratio of liquid assets to total assets; ZSCORE, the mean returns on assets and the mean standard deviation of ROA over the sample period, combined with the current period value of EQUITY; NIETA, the ratio of non-interest expenses to total assets; LNTA, the natural logarithm of total assets; FOREIGN, a dummy variable that takes a value of 1 for a foreign-owned bank, 0 otherwise; LISTED, a dummy variable that takes a value of 1 for a listed bank, 0 otherwise; OWNER, a dummy variable that takes a value of 1 for a state-owned commercial bank, 0 otherwise; GDP, the growth rate of gross domestic products; INF, the inflation rate; HHA, the Hirsch-Herfindahl Index in terms of total assets; CAR9, a dummy variable that takes a value of 1 for the period of implementing the minimum capital adequacy requirement of 9% (1 = 2011-2015), 0 otherwise; MCAP, a market capitalization over GDP; RATE, the annual average of the VND/USD exchange rate. The table contains the results estimated using the system GMM estimator following Arellano and Bover. Robust standard errors are in parentheses. *, **, ***Significant at 10, 5, and 1 per cent levels, respectively. rate of deposit (INTDEPO) is used as a dependent variable. The regression results (not reported) 9 indicate that for the full period, only LLRTA shows an expected negative and significant sign. FOREIGN also affects DEPOGR negatively. The regulatory variable (CAR9) does not have any significant impact on market discipline. Overall, these results suggest that market discipline in the Vietnamese banking system is seemingly reflected more in the price of deposits rather than in the volume of deposits. Notes: INTDEPO, the ratio of interest expenses to total deposits; LLRTA, the ratio of loan loss reserve to total assets; LATA, the ratio of liquid assets to total assets; ZSCORE, the mean returns on assets and the mean standard deviation of ROA over the sample period, combined with the current period value of EQUITY; NIETA, the ratio of non-interest expenses to total assets; LNTA, the natural logarithm of total assets; FOREIGNA, the share of foreign ownership in the local bank; LISTED, a dummy variable that takes a value of 1 for a listed bank, 0 otherwise; OWNER, a dummy variable that takes a value of 1 for a state-owned commercial bank, 0 otherwise; GDP, the growth rate of gross domestic products; INF, the inflation rate; HHA, the Hirsch-Herfindahl Index in terms of total assets; CAR9, a dummy variable that takes a value of 1 for the period of implementing the minimum capital adequacy requirement of 9% (1 = 2011-2015), 0 otherwise; MCAP, a market capitalization over GDP; RATE, the annual average of the VND/USD exchange rate. The table contains the results estimated using the system GMM estimator following Arellano and Bover. Robust standard errors are in parentheses. *, **, ***Significant at 10, 5, and 1 per cent levels, respectively. For comparative purposes, we also use static panel data procedures. We still find a weakening of market discipline during the period of implementing the new capital adequacy. However, our confidence in the results is much lower than with the dynamic panel data analysis because the nature of data makes the later approach more appropriate. Conclusion This study investigated the impact of increased minimum capital adequacy on market discipline in the Vietnamese banking system from 2006 to 2015 using system GMM. The findings show evidence of market discipline because higher deposit rates are associated with greater liquidity risk and higher insolvency risk. A negative relationship between CAR9 and INTDEPO supports the view that the higher capital adequacy to strengthen the banks' financial soundness results in a weakening of market discipline. The same is true for foreign-owned banks since an increased minimum capital adequacy of 9% is implemented as these banks that have better governance and a more diversified portfolio may pay lower interest rates than their counterparts. Hence, regulators should encourage more foreign-owned banks to be presented in the financial markets. Finally, we do not find any evidence in the difference in market discipline between other types of bank ownership. Nonetheless, our findings suggest that integrating market discipline with regulatory disciple is essential. |
/* test if box1 is within box2 */
int box_covered( struct box *box1, struct box *box2){
if ( ( box1->x0>=box2->x0-1 && box1->x1<=box2->x1+1 )
&& ( box1->y0>=box2->y0-1 && box1->y1<=box2->y1+1 ) )
return 1;
return 0;
} |
One of the most common goals of geostatistical analysis is that of spatial prediction, in other words: filling in the blank areas of the map. There are two popular methods for accomplishing spatial prediction. Either kriging, or Bayesian hierarchical models. Both methods require the inverse of the spatial covariance matrix of the data. As the sample size, n, becomes large, both of these methods become impractical. Reduced rank spatial models (RRSM) allow prediction on massive datasets without compromising the complexity of the spatial process. This dissertation focuses on RRSMs, particularly situations where the data follow non-Gaussian distributions.
The manner in which data can be non-Gaussian varies, and we address multiple such situations. We begin by developing multivariate log-normal kriging and block kriging equations, and explain how to implement them for data that are compositional. We also propose a robust non-parametric approach to parameter estimation for kriging.
Moving towards hierarchical models, we develop an empirical Bayes method to estimate parameters for heavy-tailed distributions. After, we turn to the problem of knot selection. The topic is under-represented in literature despite its importance to reduced rank spatial models.
Finally, we explore fully Bayesian models for non-Gaussian data based on scale mixtures of Gaussians. The method is flexible enough to model a variety of distributional forms. Furthermore, we discuss how our models can be extended to consider dependencies in space as well as time.
Jelsema, Casey M., "Estimation and Inference for Spatial and Spatio-Temporal Mixed Effects Models" (2013). Dissertations. 209. |
<reponame>szab100/secmgr
/*
* Copyright 2011 Google Inc.
*
* Licensed under the Apache License, Version 2.0 (the "License");
* you may not use this file except in compliance with the License.
* You may obtain a copy of the License at
*
* http://www.apache.org/licenses/LICENSE-2.0
*
* Unless required by applicable law or agreed to in writing, software
* distributed under the License is distributed on an "AS IS" BASIS,
* WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
* See the License for the specific language governing permissions and
* limitations under the License.
*/
package com.google.enterprise.secmgr.common;
import com.google.protobuf.Message;
import java.io.IOException;
import java.net.URI;
import javax.annotation.Nonnull;
import javax.annotation.ParametersAreNonnullByDefault;
/**
* A client that sends a protocol-buffer request and receives a protocol-buffer
* response.
*
* @param <Q> The message type used for requests.
* @param <R> The message type used for responses.
*/
@ParametersAreNonnullByDefault
public interface ProtoBufferClient<Q extends Message, R extends Message> {
/**
* Performs a message exchange: sends a given request message to a service
* specified with a given URI, then receives a response from the service and
* returns it.
*
* @param request A request message to send.
* @param uri A URI identifying the service to send the message to.
* @return A response message as received from the service.
* @throws IOException if there are any I/O errors during the exchange.
*/
@Nonnull
public R exchange(Q request, URI uri)
throws IOException;
}
|
/*
* ******************************************************************************
* *
* *
* * This program and the accompanying materials are made available under the
* * terms of the Apache License, Version 2.0 which is available at
* * https://www.apache.org/licenses/LICENSE-2.0.
* *
* * See the NOTICE file distributed with this work for additional
* * information regarding copyright ownership.
* * Unless required by applicable law or agreed to in writing, software
* * distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
* * WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied. See the
* * License for the specific language governing permissions and limitations
* * under the License.
* *
* * SPDX-License-Identifier: Apache-2.0
* *****************************************************************************
*/
package org.nd4j.tensorflowlite.runner;
import java.io.Closeable;
import java.util.LinkedHashMap;
import java.util.Map;
import lombok.Builder;
import lombok.extern.slf4j.Slf4j;
import org.bytedeco.javacpp.*;
import org.bytedeco.tensorflowlite.*;
import org.nd4j.common.base.Preconditions;
import org.nd4j.linalg.api.ndarray.INDArray;
import org.nd4j.linalg.factory.Nd4j;
import org.nd4j.tensorflowlite.util.TFLiteUtils;
import static org.bytedeco.tensorflowlite.global.tensorflowlite.*;
import static org.nd4j.tensorflowlite.util.TFLiteUtils.*;
@Slf4j
public class TensorFlowLiteRunner implements Closeable {
private FlatBufferModel model;
private BuiltinOpResolver resolver;
private InterpreterBuilder builder;
private Interpreter interpreter;
@Builder
public TensorFlowLiteRunner(String modelUri) {
// Load model
model = FlatBufferModel.BuildFromFile(modelUri);
if (model == null || model.isNull()) {
throw new RuntimeException("Cannot load " + modelUri);
}
//retain the model reference to prevent pre emptive release of the model.
model.retainReference();
// Build the interpreter with the InterpreterBuilder.
// Note: all Interpreters should be built with the InterpreterBuilder,
// which allocates memory for the Interpreter and does various set up
// tasks so that the Interpreter can read the provided model.
resolver = new BuiltinOpResolver();
builder = new InterpreterBuilder(model, resolver);
interpreter = new Interpreter((Pointer)null);
builder.apply(interpreter);
if (interpreter == null || interpreter.isNull()) {
throw new RuntimeException("Cannot build interpreter for " + modelUri);
}
resolver.retainReference();
builder.retainReference();
interpreter.retainReference();
// Allocate tensor buffers.
if (interpreter.AllocateTensors() != kTfLiteOk) {
throw new RuntimeException("Cannot allocate tensors for " + modelUri);
}
if (log.isInfoEnabled()) {
log.info("=== Pre-invoke Interpreter State ===");
PrintInterpreterState(interpreter);
}
}
@Override
public void close() {
if (interpreter != null) {
interpreter.releaseReference();
}
if (builder != null) {
builder.releaseReference();
}
if (resolver != null) {
resolver.releaseReference();
}
if (model != null) {
model.releaseReference();
}
}
/**
* Execute the {@link #session}
* using the given input {@link Map}
* input
* @param input the input map
* @return a map of the names of the ndarrays
*/
public Map<String,INDArray> exec(Map<String,INDArray> input) {
long numInputNodes = interpreter.inputs().capacity();
long numOutputNodes = interpreter.outputs().capacity();
// Fill input buffers
for (int i = 0; i < numInputNodes; i++) {
BytePointer inputName = interpreter.GetInputName(i);
INDArray arr = input.get(inputName.getString());
TfLiteTensor inputTensor = interpreter.input_tensor(i);
Preconditions.checkState(inputTensor != null,"Input must be a tensor.");
Nd4j.copy(arr, getArray(inputTensor));
}
// Run inference
if (interpreter.Invoke() != kTfLiteOk) {
throw new RuntimeException("Cannot invoke interpreter for " + model);
}
if (log.isInfoEnabled()) {
log.info("=== Post-invoke Interpreter State ===");
PrintInterpreterState(interpreter);
}
Map<String, INDArray> ret = new LinkedHashMap<>();
// Read output buffers
for (int i = 0; i < numOutputNodes; i++) {
TfLiteTensor outputTensor = interpreter.output_tensor(i);
ret.put(interpreter.GetOutputName(i).getString(), getArray(outputTensor));
}
return ret;
}
}
|
// run_directive runs just one directive in the input.
//
fn run_directive<F>(r: &mut TestDataReader, mut f: F)
where
F: FnMut(&TestData) -> String,
{
let mut actual = f(&r.data);
if !actual.is_empty() && !actual.ends_with('\n') {
actual += "\n";
}
// test mode
if r.rewrite_buffer == None {
assert_eq!(&actual, &r.data.expected);
} else {
r.emit("----");
if has_blank_line(&actual) {
r.emit("----");
r.rewrite_buffer.as_mut().map(|rb| {
rb.push_str(&actual);
rb
});
r.emit("----");
r.emit("----");
r.emit("");
} else {
// Here actual already ends in \n so emit adds a blank line.
r.emit(&actual);
}
}
} |
Implementation of Agile Manufacturing for Thais SMEs This paper purposes to explore the readiness of SMEs which can adopt agile manufacturing in Thailand. It needs to improve strategies for being agile based on the Agile manufacturing. The research method includes two main parts, documentary research, was used to understand agility in theories, and the survey which includes online questionnaire and semi-structured interview, was used to carry out the results in SMEs to implement agile manufacturing regarding three propositions, including identifying agility drivers, agility providers and to improve strategies for being agile respectively. Then, this dissertation aims to discuss and criticise the similarity and the gap between theories or case studies, which are mostly exemplified by the big companies cases, and the results obtained by the survey, which provided in the area of SMEs. The key results for the proposition one show that external pressures, such as customer expectations and time-based competitions were driving SMEs to necessarily adopt agility, whilst less a focus for internal pressures was determined. The summary for the proposition two is SMEs tend to have innovation, high-educated people and flat structure as competitive agility providers, based on the framework, whilst technology utilisation was less important due to top managements point of view and financial resources limitation.Finally, the third proposition was examined and found that SMEs might develop possible strategies for adopting agile manufacturing, based on the findings, that leadership and employees attitude of changes acceptance should be firstly brought by motivation. Then, several recommendations will be stated respectively. Introduction There are many methodologies to be chosen and to lead to succeed in business, such as lean production, flexible manufacturing and agile manufacturing. In current market trends, companies need to thrive on uncertainty and unpredictability that have become major problems in these intense competitions. As a consequence, many literatures believe that agile manufacturing is the powerful strategy in competing in this century and near future when the market has experienced turbulence. Despite the fact that there are many components and strategies for building agile manufacturing enterprise which need to be addressed, some authors found that it hardly be able to utilize all of them to carry out the best result. Iacocca Institute introduced agile manufacturing, it includes three key concepts; workforce, management skill and technology. In present days, small and medium sized enterprises are being the majority part which driving economic growth. The importance and existence of SMEs have been popularly mentioned for recent decades. However, most of literatures described and classified agile manufacturing with cases in large companies, whereas there are fewer articles investigating in the area of small and medium sized enterprises. Therefore, it might have some gaps between the big and small company to achieve successful agility since they are different size and have varied characteristics. productive activities into the organisations. However, the level of education and other personal characters, including gender and age, are not notable factors that can measure employees' reaction. However, higher-educated employees work with high motivation compares to low-educated workers. Normally, high-educated staff members are always in higher position in companies and get paid higher than those with a lower educational level. Hence, higher-educated employees can utilise their knowledge, ability and creativity on their jobs much more than low-educated workers, thus they are motivated by higher income as a consequence. Organisation; Abilities of agile organisation are to be able to adapt to changes, adopt continuous improvement, create learning environment and be flexible for all purposes. The organisation which is willing to thrive on the current market conditions by the implementation of agile manufacturing should encourage workforce in every level to be involved. Corporate culture is an effective tool for creating innovation in SMEs. The importance of corporate culture is to share point of views among people in an organisation. Moreover, this could lead to shape the coherent policies for all level of employees in a company to have the same understanding. A big company tends to be familiar with planning for the long term financial flow rather than concerning short-period capital investment as in a smaller firm case. In other words, large companies could have enough funds to support their business more effectively, plus gain more financial stability than SMEs. Thus, the advantage of readiness of financial resources could provide opportunities for large manufacturers comparing to smaller sized manufacturers to be able to manage easier in their investment processes. In addition, to compare firms in these different sizes, SMEs tend to be more centralised in their structure and also when they make decisions. This because of the SMEs size is small and the different sectors can cooperate closely. As a result, SMEs might not need too many people to get involve but the owners or top management. Family business: SMEs issue A large number of small companies are private and limited amount of shareholders, whereas larger firms might have more people to manage and run businesses. It often found that small companies were established by only a few founders. As a consequence, power of making decisions tends to mostly rely on the owners or top-ranked managers that could lead to high degree of centralisation of family firm's system. SMEs is the transition from previous generation to new generation. Owning to family business's nature, it is widely open for family's member to continue handling their parents' firm as a new management team. This gap of different generation can cause both benefits and some problems in the organization. The difference of ages might result in management system. All family businesses inevitably involve with conflict. This happens because of the relationship among family's members that it is much more complicated than other connections. Family companies sometimes suffer from informal management that might involve with emotions much more than a rational. There are two key issues; trust and affability that they might be prevailed when the transfer of power from founders to their heirs occurs within the companies. Different perceptions between founders and their heirs who come to join the businesses always cause some problems. Although senior managers, who are parents, have already transferred responsibilities to their children since they came into the company as a new manager, the young managers often said that they do not have full authorisation to manage their company in order to make decisions. Moreover, the new generation which needs to change internal systems cannot do it efficiently due to their parents' resistance. This is because previous generation often believe in what they have done that it might be more suitable to their company than what their children are willing to change. All issues about decision processes, due to transferring responsibilities from prior generation to next generation, might be questioned if it is clear enough that which one can be a real leader who brings the firm into its goals. The effective communication can help coping with problems within firms caused by conflict and emotional exhaustion among family's members. In contrast, familial conflict does not significantly impact on family business decisions processes. The case study technique is the preferred qualitative research method for augmenting the authenticity of the assessment, and for analysing the qualitative research findings. Case studies are utilised as an extensive qualitative research method by scholars of various disciplines. However, the case study is sometimes considered as a method to supplement other experimental techniques, or it is sometimes used for developing a self-sufficient approach to studying the social world, since the term case study has different meanings for different people. A case study is an essential method to attribute research investigation, in order to apply particular contemporary phenomena to a real-life context. In other words, the case study method is an important approach, particularly in a research scenario in which the empirical investigation of the phenomena lies within a real-life context. Conversely, the case study confronts a problem of negative judgment as the downgraded academic disciplines in utilising a social research approach. Methods Nevertheless, this negativity can be refuted by the use of reasonable, non-biased and accurate evidential demonstration as a means of diminishing the problem of scientific generalization that might be raised. Six case studies of the Agile implementation were develoed. All datas were collected and conducted by close and open-end questionnaires and interviews. The target SMEs manufacturers were selected and covered each SMEs sectors in Thailand; Textile, Electronics supplier, Construction, Automotive's supplier. Result As a result, agile manufacturing strategy is confirmed, that it can be applied in SMEs to cope with changes and uncertainty in the current and future markets. These dynamic factors are called "agility drivers" based on model. Then, due to those drivers approaching SMEs, agility might be appropriate to work toward opportunities in the businesses. Innovation; To follow an agile manufacturing concept, in order to be the first in the markets or to differentiate itself out of other competitors, innovative products need to be presented. Therefore, agile manufacturer can gain competitive advantages to seek for new opportunities in the marketplace when they have creative idea which can approach to real customer's demand. Innovation can be obtained for companies which employ high-educated workforce as their majority of the people in the organizations. In contrast, companies which need a large number of low-educated employees but less high skill staff members tend to face problems owning to their workers' attitude. Also, technology can help providing innovative processes within manufacturing companies as well. This is because human's ability sometimes cannot reduce time to complete tasks as fast as technologies utilisation. People; Workforce is seen to be a competitive capability of agile SMEs from top managers' point of view. People with efficient abilities are a crucial prerequisite to successful agile manufacturing in SMEs. They can support agile manufacturing firms to gain short lead time and flexibility. Staff members in SMEs can develop their skills with positive attitude but this may happen only in medium up to higheducated workers. Meanwhile, low-educated employees tend to lack of owner mindset that would bring them to stop improving their performance. It results in company's ability when it cannot be fully driven by human resources to deal with intense competition in the markets that business environments force firms to be adaptive. agile manufacturing strategy requires everybody to be involved, however it also needs people who gain high ability and multi-skills on wide range of job responsibilities. This implies that SMEs do aware of power of workforce that can generate opportunities to maintain competitive capability in the intense competition. Technology; It can be seen that SMEs in several industries do not use technology as their competitive weapons but only do remain as tools they should follow other competitors in order to survive in the business. A main reason that small companies do not employ high technologies within their company is because to purchase these high capability machines or automation often requires large financial resources. SMEs perceive huge investment as a risk that they need to seriously concern and investigate for a long term benefit. Thus, small companies which might have limited fund are always familiar with short-term investment planning that they can obviously control and manage their profit margin in return. Thus, SMEs try to adopt labor-intensive rather than increasing expenditure on advanced automatic infrastructure. SMEs tend to perceive human resources to be worth investing with more financial security in long-term benefit, although they have to spend for wages and training costs as well. Organisation; To create agile environment, manufacturing companies which employ many levels of employees in different sectors would encourage cooperate culture to be intensified. Relationship between SMEs and their partners or suppliers might not be considered as a competitive capability as effective as larger firms due to lower level of benefit sharing. In addition, SMEs' characteristic in making decision mostly set as centralisation system. In other words, the owners or toprank managers try to hold responsibilities as much as they can in an effort to bring highest effective company's performance and lead to highest profits as well. Thus, it is a factor which opposes to agile concept that although people in every level can reach to each other that it is consistent with needs of high degree cooperation to be existed in agility, decision makers might be only owners or a few of top management. In all, finding in literature22, agility capabilities can be linked among their node. In other words, if one capability is being increased, other capabilities can be improved as well. To consider the results obtained by these interviews, they can confirm that the improvement of one agility provider can link to others as well. For example, a company which can improve its employees' abilities and attitudes to have imagination, be enthusiastic and multi-skilled might be able to create innovative processes and products innovation. This is because innovation would be enabled by agile workforce. Moreover, technology development could also bring about a company to achieve the purpose of innovative strategy and customisation. In addition, it can confirm the framework that the integration of these four agility providers is needed for the implementation and development of the agile manufacturing strategy. Conclusions To improve strategies for adopting agile manufacturing in SMEs. It can obviously conclude that financial limitation is a significant barrier to improve agility in SMEs. It is inevitably involve with decision making for any circumstances, especially if those activity need long-term financial management, SMEs turn to be aware of investment that could be sensitive in risks. Therefore, according to information responded by participating Thai manufacturing SMEs, there are three potential strategic keys to be achieve agility to maintain competitive advantages in turbulent markets. The most important key to be agile is owners or top managers have to be enthusiastic about adapting strategies to suit to the market. Therefore, they need to except changes as the opportunity and find the way to be a winner rather than have the attitude that they can survive although they are working as the traditional style. Innovation can be successful implementation in SMEs if they always gain high motivation for business achievement. Creativity can be more crucial factor than advanced technology to generate new opportunities in the marketplace by company's itself. In term of "new opportunities" is not only focus on introducing new products to customers, it includes abilities of learning how to differentiate itself from other competitors and to be in dominant market position which customers easily recognise as reliable manufacturers and sellers. However, innovative ideas might be an effective component by everybody's involvement because they need human's imagination and inspiration to create unforeseen things. Therefore, it can help reduce pressures on financial limitation which is investigated as a small company's disadvantage in comparison with larger companies. The development of workforce's skills and attitudes in every level from high level employees to loweducated workers need to be simultaneously seized on by internal cooperation and outside resources. To improve human's performance, companies have to take into account of training and learning environment implementation. The companies should try to encourage people to gain more knowledge and experience from real projects and also their colleagues who are skillful in both the same and different scope of work. Furthermore, top managers can provide their employees an opportunity to be educated from other sources which are outside the company, such as seminar. Organisation can gain flexibility by creating corporate culture. This must require everybody to be participated and have good relationship among people in the company. This is because one of key components to adopt agile manufacturing strategy is to achieve high level of collaboration. Although SMEs tend to face difficult problems in negotiation with their suppliers that can reflect to their relationship, it is worth beginning within their organization first. SMEs clearly identify quick decision making as their advantages over larger companies due to flat structure. However, it could produce more flexibility in organisation if the owners or top management try to empower their people in some certain situations. In order to decentralise decision making, leaders should learn to trust their people who would be in reliable position. As a result, the top managers will not be overloaded with responsibilities and have more time to develop their company or deal with other serious problems. Customisation can play a crucial role in current markets where customers need a variety of products' features. Furthermore. SMEs might consider the ability to individually tailor products to meet customers' demands that it can bring companies to access to new opportunities in the marketplace. In short, although the framework of implementation of agile manufacturing in practices is mainly driven by external changes always call business pressures, this dissertation suggests that it should start thinking from inside company's assets that are really existing. Then, analysis of strategies development can be adopted effectively since it is hardly possible, especially for SMEs which face various resources limitation, to take advantages from every prospect. |
Human dermal papilla cells and outer root sheath cells: no follicular differentiation in nude mice and chicken embryos. Human scalp specimens were incubated in 5 U/ml dispase solution at 4 degrees C overnight before the isolation of dermal papillae and follicle epithelium. This pretreatment not only facilitated the attachment and cell outgrowth of dermal papillae but also made it easier to pluck out hairs with intact follicle epithelium. The outer root sheath cells were released from the follicle epithelium and grown on a feeder layer of mitomycin C-treated human dermal fibroblasts. The subcultured outer root sheath cells were grown in a serum-free medium. When the mixtures of early-passage dermal papilla cells and outer root sheath cells were injected into the subcutis of nude mice, an epidermal cyst surrounded by layers of fibrous tissue was found in three weeks. No hair follicles were found when the mixtures were implanted onto the chorioallantoic membrane of nine-day-old chicken embryos. A keratinized mass lying on the chorionic epithelium with or without smaller similar masses in the chorioallantoic membrane was found in eight days. No hair follicle-like structure could be found. Possible factors contributing to the failure to undergo follicular differentiation in this study are discussed. |
SURG-23. REOPERATION IN MOLECULAR SUBTYPES OF RECURRENT GLIOBLASTOMA Recurrent glioblastoma (rGBM) treatment is not well defined and multiple therapeutic approaches have been proposed, none of which has shown to prolong survival in randomized trials. The role of reoperation for rGBM is still unclear. While most studies demonstrate improve overall survival (OS) and post-progression survival (PPS), recent studies employing time-dependent analysis appear to undermine the OS benefit in reoperated patients. Moreover, the relevance of rGBM molecular subtypes that benefit from reoperation is an important question that may guide clinical decision-making. A retrospective review of rGBM demographics, clinical, molecular, and outcome characteristics was performed for all cases managed by us between 01/2005 to 10/2019 at our institution. IDH1/IDH2 status was determined by immunohistochemistry and/or next-generation sequencing (NGS). A genetic subanalysis was conducted for most rGBM IDH-wildtype (IDH-WT) by NGS. The primary outcome was PPS. Kaplan-Meier method, multivariable Cox proportional-hazards model, and accelerated failure time model were performed in survival analysis. Random survival forest was applied to identify variable importance. 284 rGBM patients fulfill inclusion criteria, 145 (51.1%) had reoperation at their 1st recurrence. Reoperated patients were significantly younger, had better performance status, and had a higher extent of resection at initial surgery; meanwhile, they were less likely to receive bevacizumab. Patients undergoing reoperation experienced superior PPS (11.5 vs. 7.4, months, log-rank test: p= 0.002), which kept consistent in multivariable Cox model (HR: 0.62, p= 0.001). Moreover, reoperated rGBM IDH-WT (N= 238) had 37% reduced risk of post-progression death compared to non-reoperated patients. A subanalysis of rGBM IDH-WT molecular subtypes identified that EGFR mutant, NF1 wildtype, and TP53 wildtype subgroups could benefit from reoperation (all p< 0.008). Maximal safe re-resection improved the PPS of rGBM regardless of their IDH status. Reoperation for 1st recurrence was especially beneficial for GBM IDH-WT harboring EGFR alteration, TP53 WT, and NF1-WT. |
Contributions of Mental and Behavioral Health Conditions to Health Service Utilization Among People With Intellectual and Developmental Disabilities in Massachusetts Although existing evidence suggests an increased prevalence mental and behavioral health conditions for people with intellectual and developmental disabilities (IDD), little is known about health service utilization patterns related to these conditions. This study provides population-based data on hospital service utilization. Medicaid claims for people under 65 years of age in Massachusetts were used (years 2008-2013) to identify a cohort of people with IDD. Utilization of inpatient hospitalizations and outpatient Emergency Department (ED) was compared with the U.S. and MA general population through risk ratios. Findings suggest mental and behavioral health conditions were major contributors to increased utilization of inpatient and outpatient ED services and underscore the need for community-based service options that understand how to treat these conditions in people with IDD and address the myriad of related factors to identify, treat, and minimize the potential adverse life impact of these conditions for people with IDD. |
Lebron James and the Cleveland Cavaliers got the firepower they were looking for when they traded for Shaquille O’Neal – but will he alone be enough? The Orlando Magic traded for hot headed scorer Vince Carter – something they lacked (not the hot headed part) when they lost in the NBA Finals. But will he gel with the ever-needy Dwight Howard.
Both trades – along with the NBA Draft – will steal all the headlines over the next week, but the move made by the San Antonio Spurs (trading three role players for Richard Jefferson) will trump them all. Like Tim Duncan, the Spurs trade was quiet and dominating. Watch out NBA, the Spurs have retooled.
Shaq to Cavs won’t make it past the honeymoon period
Shaq has guided two guards to a championship. Now, he will try to guide a forward there – albeit a forward who holds onto the ball more than most point guards do.
This offseason must feel familiar to Shaq. He just went through all of this in 2004. He had worn out his welcome in Los Angeles and with Kobe Bryant after the Lakers failed to win a championship with four future Hall of Famers. The Lakers, with no other choice, sent him to the Miami Heat. In Miami, Shaq paired up with young superstar Dwayne Wade. In two years, they won a championship together. Fast forward to 2009. Shaq has worn out his welcome with the Phoenix Suns because he could not help them get over the hump. The Suns, wanting to retool, trade him to Cleveland where he pairs up with a young superstar (I think we all know who he is).
The big question everyone is asking, though, is, “Will Shaq propel the Cavs to a championship?” If you are a Cavs fan, skip the rest of this section to hold onto your hopes and dreams. Shaq is not over the hill yet. He’s still one of the best centers in the league. He will provide the Cavs with a big man who can defend the Magic’s Howard. He will help the Cavs guards get more open looks because unlike the rest of the Cavs big men, he can play offense. And, he will not bother the Cavs offense like he did to the Suns. He’s played with a slasher-like superstar before, and the Cavs generally play a half court offense with the ball in James hands. He will make the Cavs a better team.
But, with all that said, he will not help the Cavs win a championship. It’s not his fault or James fault. The Cavs played above their talent level in 2009. They played defense. They shot the ball well. Their role players made all the right plays. They hustled. They did everything right but still could not make it to the Finals. Shaq is not the player to get them there. Maybe if they picked up a better and taller shooting guard or another talented big man they would matchup better against the Los Angeles Lakers, Boston Celtics, or Spurs. But, truthfully, their only hope of getting over the hump is injuries to star players on other teams. They just don’t matchup well against the top tier teams in the league.
Vincanity is overrated
The Magic finally have that go-to scoring threat they missed in the 2009 NBA playoffs. The only problem is they most likely traded one clutch but overrated forward (Hedo Turkoglu) for an over the hill superstar. The trade for Carter pretty much assures the Magic will let Turkoglu walk this summer. The swapping of star players will change the dynamics of the Magic. Carter is past his prime and can no longer lead a team – not that he ever embraced the word “team” anyways. He’s not a team player like Turkoglu and will try to do too much at times – something that is detrimental to emotional, three point shooting teams.
If Carter is able to become a team player and share the ball, the Magic have a chance of repeating their success from last year (but nothing more). If he cannot, the Magic will find themselves in a difficult spot. They will have their scorer they always wanted, but it will have come at the expense of their team’s camaraderie.
The Spurs are a team to fear again
While the Cavaliers and Magic have received plenty of headlines for their trades, the Spurs trade for Jefferson received minimal coverage. Why would it garner attention from media outlets that are looking for talkative and flashy players? The Spurs and Jefferson are the exact opposite of that. Whether on or off the court, they seldom make Paris Hilton-like scenes. They hustle. They work as a team. And they play the game by the book.
Jefferson now gives the Spurs four players who can score over 20 points a game. The trade will also allow the Spurs to rest their stars even more – something they haven’t been able to the past couple of years because of injuries. Not to mention the Spurs will probably resign Bruce Bowen (one of the players they traded to get Jefferson) once the Milwaukee Bucks waive him. Bowen was a team leader for the Spurs and integral to their defense first strategy. However, he hampered the Spurs offense and is more useful as a coach.
The trade not only makes the Spurs younger and gives them much needed scoring, but it makes them a legitimate title contender again. Even though the Spurs have consistently won over 50 games since they drafted Duncan, they haven’t changed the core of their team over the past few years. Injuries and age finally caught up to them, and Jefferson will help them rid both of those worries.
The Spurs may not receive the headlines they deserve, but their trade is by far the biggest move of this young offseason.
Read more about the trades at the links below:
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<reponame>madswamp/Tello_Autonomous_ROS
//
// Created by madswamp on 18/04/21.
//
#include "../../include/tello_sdk/tello_aerostack/tello_aerostack.h"
void tello_aerostack::set_up_aerostack()
{
linear_speed_sub=nh.subscribe("raw_localization/linear_speed",1,&tello_aerostack::linear_speed_callback, this);
}
void tello_aerostack::linear_speed_callback(const geometry_msgs::TwistStampedConstPtr& msg)
{
}
tello_aerostack::tello_aerostack() {
set_up_aerostack();
}
tello_aerostack::~tello_aerostack() {
}
|
Possible subclinical hepatopathy after copper supplementation in farmed red deer Abstract AIM: To determine the effect of parenteral supplementation with Cu on the activities of hepatic enzymes in deer with adequate concentration(s) of Cu in liver and serum. METHODS: Male red deer aged 12 months were given either 0.8 or 1.6 mg of Cu/kg of a S/C injectable Cu formulation or no Cu (n=10/group) on 03 December 2007 (Day 0). Concentration of Cu in liver was measured in biopsies taken on Days −13 and 17, and that in serum on Days 0, 1, 3 and 17. Liver enzymes, gamma-glutamyl transferase (GGT) and glutamate dehydrogenase (GDH), were measured in serum on Days 3 and 7. Deer were weighed on Days 0 and 17. RESULTS: The mean concentration of Cu in liver was 203 (range 50460) mol/kg fresh weight (FW) on Day −13 and that in serum was 14.8 (range 7.825.0) mol/mL on Day 0. Concentrations of Cu in liver were adequate (>100 mol/kg FW) in 25/30 deer. Injection with 0.8 mg of Cu/kg resulted in elevated mean concentrations of Cu in serum to 20.3 (range 1426) and 17.4 (range 1226) mol/mL on Days 1 and 3 respectively, whereas 1.6 mg/kg resulted in mean concentrations of Cu in serum of 26.7 (range 2042) and 19.3 (range 1625) mol/mL on Days 1 and 3 respectively (p<0.05). The mean concentration of Cu in liver on Day 17 was 1,460 (range 1,0002,300) after injection with 0.8 mg/kg, 1,666 (range 1,1002,200) after 1.6 mg/kg, and 280 (range 75420) mol/kg FW in controls. Injection with 1.6 mg Cu/kg, but not 0.8 mg/kg, resulted in an increase in the activity of GGT (p=0.05), and in 4/10 deer a marked change in the activity of GDH, between Day 3 and Day 7, indicating that injection of copper induced a moderate degree of subclinical hepatopathy. Mean liveweight gain (g/day) to Day 17 was 105.9 (range −176 to 411) in control animals and 64.7 (range −59 to 176) 64.7 and −61.7 (range −294 to 117) in deer given 0.8 and 1.6 mg/Cu/kg respectively (p=0.003). CONCLUSIONS: S/C administration of 1.6 mg of Cu/kg in deer which had adequate Cu status pre-treatment resulted in elevated activities of GGT and GDH in serum, indicating hepatopathy, and both this dose rate and 0.8 mg/kg resulted in reduced liveweight gain post-treatment compared with untreated controls. CLINICAL SIGNIFICANCE: Cu supplementation should not be administered when the Cu status of deer is adequate or unknown. |
Non-Residents and Capital Gains Tax in Australia The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term income, the subject of taxation, using United Kingdom judicial concepts that excluded capital gains from the tax base. In the last quarter of the 20th century, both countries amended their income tax laws to capture capital gains, and in both countries concessional rates apply. Initially, the Australian capital gains tax regime had rules that paralleled those in Canada in respect of the application of capital gains tax measures to non-residents, and the list of assets that might generate a capital gains tax liability for non-residents was similar in both countries. Australia changed course just over a decade ago with a decision to limit the income tax liability of non-residents in respect of capital gains to gains on land and land-rich companies alone, albeit with an extended definition of land to capture directly related interests such as exploration and mining rights. Consequently, until this decade, reform of Australias regime imposing capital gains tax on non-residents focused on the concept of source as a primary driver, with the categories of taxable assets being gradually reduced. However, after more than a decade of unprecedented increases in housing prices in Australia, reform has moved away from addressing source to integrity matters. In Australia, as in Canada, there has been considerable investment in property, particularly residential property, by non-residents in recent years, and the government has sought ways to enhance the enforcement and integrity of the capital gains tax rules applying to non-residents disposing of Australian real property. Since 2013, Australia has proposed three separate measures to ensure integrity within this regime: removal of a concessional rate, introduction of a withholding tax, and removal of the principal residence exemption for non-residents. This article considers the history and development of Australias capital gains tax regime as it applies to non-residents and examines the recent shift in focus from what is captured in the capital gains source rules to integrity provisions adopted to achieve both compliance and geopolitical objectives. A B S T R A C T The evolution of capital gains taxation in Australia parallels that in Canada in many respects. Federal income taxes were adopted in both countries during the First World War, and in both jurisdictions the courts interpreted the term "income," the subject of taxation, using United Kingdom judicial concepts that excluded capital gains from the tax base. In the last quarter of the 20th century, both countries amended their income tax laws to capture capital gains, and in both countries concessional rates apply. Initially, the Australian capital gains tax regime had rules that paralleled those in Canada in respect of the application of capital gains tax measures to non-residents, and the list of assets that might generate a capital gains tax liability for non-residents was similar in both countries. Australia changed course just over a decade ago with a decision to limit the income tax liability of non-residents in respect of capital gains to gains on land and land-rich companies alone, albeit with an extended definition of land to capture directly related interests such as exploration and mining rights. Consequently, until this decade, reform of Australia's regime imposing capital gains tax on non-residents focused on the concept of source as a primary driver, with the categories of taxable assets being gradually reduced. However, after more than a decade of unprecedented increases in housing prices in Australia, reform has moved away from addressing source to integrity matters. In Australia, as in Canada, there has been considerable investment in property, particularly residential property, by non-residents in recent years, and the government has sought ways to enhance the enforcement and integrity of the capital gains tax rules applying to non-residents disposing of Australian real property. Since 2013, Australia has proposed three separate measures to ensure integrity within this regime: removal of a concessional rate, introduction of a withholding tax, and removal of the principal residence exemption for non-residents. This article considers the history and development of Australia's capital gains tax regime as it applies to non-residents and examines the recent shift in focus from what is captured in the capital gains source rules to integrity provisions adopted to achieve both compliance and geopolitical objectives. I N T R O D U C T I O N Historically, the debate surrounding the taxation of non-resident capital gains on Australian-source assets has focused on what constitutes a gain that is taxable in Australia. However, after more than a decade of unprecedented growth in residential real estate prices, the focus has shifted from what is caught to the notion of how to capture the tax payable on capital gains realized by non-residents, while also reducing tax concessions that encourage housing purchases by non-residents, which are perceived as fuelling the rise in housing prices. Following this introduction, section two of this article provides a short history of the taxation of income gains and capital gains in the context of Australia as compared with the Canadian regime. It provides the foundation for the discussion in section three, which presents a critical analysis of Australia's approach to the taxation of capital gains prior to 2013. During that period, little attention was paid to the challenges of collecting taxes from non-residents and maintaining integrity within a regime that was designed to include in the tax base gains not captured under the traditional concept of income. In 2013, the government of the day sought to address these challenges by removing a concessional rate of tax on net capital gains realized by non-residents, introducing a new collection model in the form of a withholding tax, and proposing that the principal residence exemption for non-residents be removed. Section four discusses the factors underlying the introduction of a withholding tax on capital gains. Section five provides details of the new measures applicable to non-residents. IN CO ME G A IN S A N D C A P I TA L G A IN S IN AU S T R A L I A : A S H O R T H I S TO RY Federal income taxation was adopted in Australia in 1915, two years prior to its adoption in Canada. 1 The colonies that joined together to create the Commonwealth of Australia in 1901 had imposed income taxation that remained in place after federation, and from 1915 until 1936, taxpayers faced two income tax liabilities based on tax laws that were often substantially different. Building on the recommendations of a royal commission on taxation, 2 the disparate state and federal laws were replaced with uniform income tax laws in 1936. The state and federal laws operated in parallel until 1942 when, following the Japanese bombing of Darwin in the north of the country, the federal government "temporarily" appropriated state income tax powers, in a manner similar to that of the Canadian government in respect of non-residents and capital gains tax in australia n 5 payments for the cancellation of contracts, 12 payments for rights to exploit incomeproducing assets, 13 and undissected compensation for lost assets, including inventory and depreciable property. 14 The boundary between income gains and capital gains was at best cloudy and was muddied further by the inclusion in the judicial concept of income of amounts classified as such by ill-defined UK income tests, including gains on the sale of assets acquired for the purpose of resale at a profit, gains from adventures in the nature of trade, 15 and gains from "profit-making schemes." 16 The scope of the latter was further confused by the UK decision in Leeming v. Jones, 17 which appeared to constrain the scope of income from profit-making schemes, prompting the Australian legislature to insert a statutory measure explicitly adding these gains to assessable income. 18 Ironically, a subsequent UK decision appeared to suggest that Leeming v. Jones was an anomaly, confirming the earlier understanding that these gains were included in the judicial concept of income. 19 However, in Australia the separate statutory measure led to a debate lasting half a century over whether the statutory rule merely codified the income nature of such gains or expanded the income tax base by including in it a subset of capital gains. 20 The introduction of a separate capital gains tax in the United Kingdom in 1965 21 coincided with ongoing debate in Australia over the merits of expanding the income 6 n canadian tax journal / revue fiscale canadienne 67:1 tax base to include some capital gains, 22 but the discussion prompted no legislative reform. The trigger for the first important expansion of the income tax base occurred in 1969-70 with the dramatic increase in the price on the Perth stock exchange of shares in a mining company based in Western Australia (Poseidon NL), 23 and widespread publicity about the ability of short-term speculators to reap enormous untaxed profits. The newly elected Labor government responded to the outcry with a statutory measure in 1973 that included in assessable income short-term gains realized on the disposition of assets within the first year following acquisition. 24 In the background, the Asprey committee, a tax review committee commissioned by the previous coalition government, was undertaking a comprehensive review of Australia's tax system, with reform of capital gains taxation emerging as a central theme of the study. Seeking to capitalize on public sentiment for a broader and fairer tax base, the government pressed the committee to release a preliminary report. As the government had hoped would be the case, the report released in 1974 favoured expansion of the tax base to include capital gains, 25 and the government moved quickly, albeit secretly, to prepare draft legislation modelled mostly on the Canadian precedent enacted two years earlier. Two events intervened before the government could move ahead formally with plans to expand the tax base. The first was the release in 1975 of the final version of the Asprey committee's report, which retreated from its preliminary recommendation for capital gains taxation, reflecting growing concern in some quarters about the relationship between capital gains tax and the high rates of inflation that the country was then experiencing. 26 The second, and far more decisive, event was the governor general's dismissal of the Whitlam Labor government in November 1975 and the appointment of Malcolm Fraser, head of the Liberal Party, as interim prime minister. The following eight years witnessed an unequalled surge in tax avoidance as dividend-stripping schemes, built on the non-taxation of capital gains, morphed into "bottom-of-the-harbour" evasion schemes. Unwilling to contemplate the inclusion of capital gains in the tax base as a solution, the Liberal-led government adopted a host of alternative responses, including amendment of the Acts Interpretation 8 n canadian tax journal / revue fiscale canadienne 67:1 Initially, the 1973 measure including short-term capital gains in the income tax base was retained alongside the full capital gains regime. However, a technical anomaly allowed taxpayers to exploit an inconsistency between the two inclusion rules in some circumstances, 35 leading to the repeal of the separate short-term capital gains provision in 1988. More than a decade after the inclusion of capital gains in the income tax base, the legacy of UK judicial concepts, particularly the idea that capital gains were wholly distinguishable from the natural base for an income tax law (the judicial concept of income), was undiminished. Somewhat surprisingly, some of the strongest views of capital gains as being foreign to the natural income tax base were found in the Australian Taxation Office, home to tax experts with great practical experience but often relatively little theoretical exposure. In the course of the income tax rewrite, this group managed to reverse the 1985 structure that had treated capital gains as an integral element of the income tax base and in its stead enact a capital gains tax scheme situated in the income tax law but operating, and labelled, as a separate system, the "CGT" regime. Importantly, the designers sought to replace the central pillar of the original capital gains measure, a structure that brought all judicial concept capital gains into a single inclusion formula, with a series of rules described as "CGT events" that were devised for each type of capital gain. Not surprisingly, the replacement of a conceptual regime with a black-letter-law list of inclusion rules proved problematic, and the original set of 33 CGT events enacted in 1998 36 has grown to 54 events today. By the time the conservative coalition returned to power in 1996, capital gains had been well integrated into the income tax. The coalition's antipathy to taxing capital gains remained, however, and in 1998 the government commissioned a review of business taxation chaired by a private-sector business leader with terms of reference that explicitly included reduction of the tax on capital gains. 37 The report of the review issued in the following year recommended a halving of the tax imposed on realized capital gains and called for a significant widening of rollovers and other capital gains concessions. 38 It also called for a statutory definition of capital gains to provide a focus for the concessional treatment. The recommendations, apart from the call for a definition, were adopted in 1999, and since that time 50 percent of capital gains realized by individuals have been exempt from taxation, with exceptions for short-term capital gains and some other types of gains clearly substituted for ordinary income, which are included in assessable income in full. Since 1999, 10 n canadian tax journal / revue fiscale canadienne 67:1 had been interpreted to mean only the narrow judicial notion of income or, as the courts called it, "ordinary income." 45 Apart from the capital gains provisions, all sections that included gains, or what is now referred to as "statutory income," in assessable income were silent on the distinction between the liability of residents and that of non-residents in respect of the particular types of gain. Two approaches were adopted by tax administrators and courts to fill in the gap. The first approach was to assume that, notwithstanding the deliberate words of the primary inclusion measure, all gains brought into statutory income were somehow funnelled through the ordinary income inclusion section, and the distinction between residents' and non-residents' liability could consequently be extended to all other types of income. 46 The second approach was to assume that in the absence of clear signposts in either direction, the distinction between residents' and nonresidents' liability set out in the ordinary income inclusion section was intended to apply to all statutory income inclusion measures in a manner parallel to that explicitly set out for gross income. 47 It would be an understatement to suggest that the Australian Taxation Office faces obstacles in applying the broad principles of income tax law to non-residents; apart from the confused legislation, there are obvious logistical challenges in tracking income derived by non-residents, assessing those who are liable to tax, and collecting the tax. Despite the constraints, the Australian Taxation Office had some notable successes over the years, 48 aided by two factors. The first factor was the use of withholding taxes to collect final taxes on passive income (interest, dividends, and royalties). 49 Using resident taxpayers as collection agents greatly simplified the task. 45 "Ordinary income" became the phrase commonly used by the courts to describe income according to judicial concepts following the lead of Jordan CJ in Scott v. Commissioner of Taxation 48 One of the most notable was its victory in Parke Davis & Co. v. Federal Commissioner of Taxation, HCA 15. The case concerned a US company that had received proceeds from winding up a US subsidiary that in turn had operated a branch in Australia. When the assets of the subsidiary were distributed to the parent company on the windup of the subsidiary, the parent company was assessed in respect of deemed dividends paid out of the retained earnings of its subsidiary attributable to profits that were derived from that company's Australian operations. Significantly, those profits had already been taxed to the subsidiary when derived in Australia. The second level of tax on distribution as a dividend was consistent with the classical company and shareholder tax system in effect at the time, but it was a very unusual assessment in that the dividend was paid by a non-resident and the payment was taxed as a dividend only because of a deeming provision that applied to windup proceeds. 49 The withholding tax on interest, dividends, and royalties is a final tax (that is, the recipient is not subject to any further assessment): ITAA 1936, division 11A, section 128D. The withholding tax on film royalties was made a final tax in 1977 (Income Tax Assessment Amendment Act (No. 2) 1977), and the withholding tax on other royalties in 1992. Unlike Canada, Australia does not impose a withholding tax on rental income paid to non-residents. A withholding tax does apply non-residents and capital gains tax in australia n 11 The second factor was the fact that (as explained further in the next section), particularly in the period after 1971-the year in which Australia joined the Organisation for Economic Co-operation and Development-Australia regularly signed treaties in which it agreed to relinquish its right to tax almost all Australian-source business income derived by non-residents. The abandonment of taxing rights was subject to two exceptions: Australia retained the right to tax business profits derived by a non-resident through a permanent establishment in Australia and the right to tax gains on the sale of land, to the extent that these were assessable in Australia under the short-term capital gains measure 50 or the indistinct quasi-income/quasicapital gains measure applying to gains from profit-making schemes and sales of property acquired for the purpose of resale at a profit. 51 The treaties provided an absolute shield for all other capital gains taxed under these two provisions where the non-resident had no permanent establishment in Australia. 52 While this obstacle was somewhat addressed in renegotiated treaties such as the UK and US agreements concluded in 2003, which preserved Australia's claim to tax capital gains derived by non-residents, the domestic amendments to the capital gains tax regime in 2006 have meant that there is very little point in such an approach. An exception to the general rule in the ITAA 1936 that the statutory provisions that included amounts other than ordinary income in the tax base omitted any distinction between the tax liability of residents and that of non-residents came with the addition of capital gains to the income tax base effective from September 1985. The inclusion section added "net capital gains" to assessable income, 53 which were calculated as capital gains less capital losses. 54 A capital gain was defined as the gain realized on the disposition of a capital asset. 55 Source rules were achieved by limiting the capital gains of non-residents that were included in the net capital gain calculation to gains realized on the disposition of a "taxable Australian asset." 56 A taxable Australian asset was in turn defined as land or a building in Australia, a share in a resident private company, a share in a resident public company in which the taxpayer and associates had a 10 percent or greater interest, an interest in a resident partnership, non-residents and capital gains tax in australia n 13 as they applied to non-residents so that the CGT events applied in respect of transactions by non-residents only if the assets or property described in the events had a "necessary connection with Australia" 64 or amounts described in the events derived "from an Australian source." 65 The list of assets having a necessary connection with Australia largely mirrored the list of taxable Australian assets in the 1936 law, 66 while the definition of amounts derived from an Australian source, as noted, implicitly referred to the judicial facts and circumstances tests used to apply the 1936 statute. The wide scope of the capital gains rules in the original and redrafted capital gains provisions had little practical impact. Most investment in the assets listed in the legislation came from countries with which Australia had tax treaties that protected the investors from tax on gains realized on the disposition of assets other than land. For a brief period, the Australian Taxation Office attempted to argue that the treaties signed prior to the addition of capital gains measures to the Australian law did not apply to gains assessed under the subsequently legislated measure. Although each treaty applied to income tax in effect at the date of signature of the treaty and any subsequently enacted "identical or substantially similar" taxes, the Australian Taxation Office argued that the capital gains measures in the income tax statute constituted an entirely separate tax and this capital gains tax was not similar to an income tax. Not surprisingly, the argument was consistently rejected by the courts, 67 and the Australian Taxation Office eventually conceded that there was little tax revenue that could be collected from the measures if the taxpayer was resident in a treaty country. 68 The capital gains provisions thus raised little revenue from non-residents investing in taxable Australian assets apart from land. Parliament finally conceded the practical limitations of the broad capital gains tax base in 2006, redrafting the capital gains rules for non-residents to exclude gains on all assets apart from land and landrich companies. 69 At the same time, the structure of the law was modified to restore the "taxable Australian asset" nexus, but in a very truncated form in its second iteration, now labelled "taxable Australian property" and limited to an interest in real property, an indirect interest in real property, and an asset used by a permanent establishment. 70 Taxable Australian real property is defined to include mining, 14 n canadian tax journal / revue fiscale canadienne 67:1 quarrying, and prospecting rights, 71 and an indirect interest in real property is defined as a non-portfolio interest in an entity if the entity's underlying value is principally derived from Australian real property. 72 An unusual structure was used to establish the capital gains base for non-residents. The capital gains tax rules were left intact, but their application to non-residents was shifted from the divisions of the legislation setting out those rules to the international tax divisions. 73 The rules currently adopt an unusual positive-negative structure, assuming that the capital gains tax rules apply to non-residents in the same way as they apply to residents, but stating that non-residents can disregard capital gains and losses attributable to a capital gains event if the event happens in relation to an asset that is not taxable Australian property. 74 The official explanation for the retreat to taxing non-residents on capital gains attributable to dispositions of direct and indirect interests in real property and assets associated with a permanent establishment, set out in an "objects" provision in the law, makes no mention of the fact that these are the only capital gains derived by a non-resident that Australia can tax under most of its double tax treaties. However, the explanatory memorandum released by the government to accompany the bill narrowing the capital gains tax base noted that the impact of treaties was a factor behind the change. The document suggested that removal of the need for broader treaty rules in this area would "relieve the pressure to compromise other aspects of Australia's preferred tax treaty practice." 75 This statement has been understood to mean that the contraction of the definition of taxable Australian property to exclude assets other than real property was prompted in part by the realization that retention of the provision would require broader capital gains articles in tax treaties and that insistence on greater source-country rights over other capital gains attributable to other assets would create pressure in treaty negotiations to grant concessions on other matters such as withholding rates. 76 The legislation itself declares that the rules are intended to improve Australia's status as an attractive place for business 71 ITAA 1997, section 855-20. 72 The non-portfolio interest threshold is set out in section 855-25 of the ITAA 1997, and the principal underlying value attributable to Australian real property threshold is set out in section 855-30 of the ITAA 1997. 73 The general capital gains rules are found in chapter 3, "Specialist Liability Rules" of the ITAA 1997, while the application to non-residents is now set out in chapter 4, "International Aspects of Income Tax non-residents and capital gains tax in australia n 15 and investment, and the integrity of its capital gains tax base, by aligning Australia's tax laws with "international practice." 77 Throughout the introduction and reform of Australia's capital gains tax regime, relatively little attention was paid to the collection of tax from non-residents. The government's eventual response to the challenge of collecting tax on capital gains from non-residents is reviewed in the next section. N O N -R E S ID E N T S A N D W I T H H O L D IN G TA X IN AU S T R A L I A In 2013, the government announced as part of the annual federal budget that a comprehensive withholding tax regime would be introduced to apply to foreign residents 78 who realize capital gains from transactions involving taxable Australian property subject to capital gains tax. The genesis of this new capital gains withholding is found in both legal and geopolitical factors. The legal factor was the difficulty that tax authorities faced in collecting tax from non-resident investors. The limits of tax office power were brought into sharp national focus in 2009 when Texas Pacific Group ("TPG"), a private equity firm that had acquired Australia's largest, but ailing, department store chain, Myer Ltd., three years earlier, floated its Myer shares on the Australian Stock Exchange, realizing a gain in the vicinity of A $1.5 billion. TPG had structured the acquisition via a chain of ownership with a Cayman Islands company at the top, an intermediary Luxembourg company, and finally a Netherlands company that could access the Australia-Netherlands tax treaty as the immediate owner of Myer Ltd. The Australian Taxation Office's attempt to protect the tax base until litigation over assessments ran its course failed when a court order prohibiting the transfer of proceeds from the float abroad was lifted after officials discovered that the funds had already left the country. 79 The experience helped to focus the attention of officials on the role of withholding taxes as a practical way of enforcing the tax liability of non-residents. Withholding tax rules have long been an integral part of Australia's income tax regime. A non-final withholding tax on interest paid by companies was included in the income tax law in the early decades of the tax, 80 and a withholding tax on dividends, copied from colonial income tax laws, was included in very early federal 77 ITAA 1997, section 855-5. 78 Current legislation uses the term "foreign resident" rather than "non-resident." However, the two terms are defined as being the same: ITAA 1997, section 995-1. and on all other royalties in 1992. 85 From July 1, 2007, withholding measures have applied to managed investment trust distributions paid to non-residents. Currently, this is a final withholding tax on Australian-source net income paid by the trust, excluding dividends, interest, and royalties subject to withholding tax under other provisions, and, when amendments currently before Parliament are enacted, will include capital gains arising from assets that are taxable Australian property. Separately, from 1936, the current law (using provisions modelled on pre-existing federal and state income tax provisions) has required an agent receiving income on behalf of a non-resident 86 or a person holding money that belongs to a non-resident who has derived income from a source in Australia 87 to retain an amount sufficient to pay the non-resident's income tax liability in respect of that income. When originally enacted, both provisions spoke of withholding requirements in respect of a tax liability of a non-resident following derivation of "income" with a source in Australia, and the application of the provisions to short-term capital gains (derived from dispositions within a year of acquisition) following their inclusion in the income tax base in 1973 remained unclear, 88 although the Australian Taxation Office assumed that the sections would apply to assessable capital gains. When all capital gains were brought into the income tax base in 1986, the sections were amended to add to "income" the words "profits or gains of a capital nature." 89 A separate question crucial to the operation of the withholding measure was how the agent or holder could know whether tax was payable on a capital gain and, if so, how much must be withheld so that the withholding would, in the words of the non-residents and capital gains tax in australia n 17 provisions, "be sufficient to pay tax which is or will become due." Following the 1973 amendment to bring short-term capital gains into the income tax base, the Australian Taxation Office adopted the sensible view that the withholding requirement applied only where the office had notified the agent or holder that withholding was required. 90 A widely held view that the sections required an actual assessment to be issued by the Australian Taxation Office before the withholding obligation could be triggered was confirmed by the High Court, Australia's final court of appeal, in 2007 in respect of the holder provision 91 and in 2015 in respect of the agent provision. 92 The developments were seen by many as the legal prompts for reform of the withholding tax rules. The immediate cause for reform, however, was likely not legal but geopolitical. In the decade that followed the contraction of the capital gains base for non-residents to direct and indirect interests in real property and assets of permanent establishments, Australia enjoyed a surge in direct foreign investment in Australian real estate, particularly housing. 93 Paralleling the situation in Canada, Australia experienced a period of unprecedented rise in house prices in its two major urban centres, and particularly in Sydney. 94 In some quarters, the rise was attributed to demand by non-resident investors-primarily buyers from China, often euphemistically referred to as "international" buyers in Australian discussions. Sydney house prices more than doubled in value in real terms between 2009 and 2017, while Melbourne was not far behind at 189 percent. 95 67:1 foreign property buyers in New South Wales during this time. 96 While official sources 97 supported by private-sector analysis 98 suggested that only a portion of the price increases was attributable to foreign buyers, popular perception linked the foreign buyers with escalating housing prices, 99 creating political pressure to ensure the integrity of existing rules and assurances that the rules could be applied to nonresident investors. The three key income tax measures adopted are the removal of the 50 percent capital gains discount for non-residents from 2012, 100 the introduction of a capital gains withholding tax in 2016, 101 and amendments in 2018 currently before Parliament to ensure that the principal residence exemption does not extend to capital gains on residential properties owned by non-residents. 102 A CO N T EMP O R A RY M O D E L FO R IMP O S IN G C A P I TA L G A IN S TA X O N N O N -R E S ID E N T S The past five years have seen three key changes in the application of the capital gains tax regime to non-residents, with a shift from a regime that encouraged foreign investment to one with far greater enforcement features and almost no incentives for investment in Australian residential real estate. The first change was the removal of a general concessional rate for capital gains when realized by non-residents. When a capital gains tax was first introduced in Australia in 1985, the law provided for indexation of the cost base of assets held for more than 12 months. In 1999, following the recommendations of a governmentappointed but private-sector-run review of business taxation 103 whose terms of reference included the introduction of a capital gains concession, the conservative coalition government of the day replaced cost base indexation with a 50 percent discount for net capital gains for individual taxpayers. The review said that the concession was needed to "enliven and invigorate Australia's equities markets, to stimulate greater participation by individuals, and to achieve a better allocation of non-residents and capital gains tax in australia n 19 the nation's capital resources." 104 As part of a tradeoff for a 6 percent reduction in the company tax rate, indexation was also removed for companies without the substitution of a concession. The 50 percent discount was removed for non-residents in 2012, with the explanation that the concession was not necessary to attract foreign investment in immobile property such as real estate and mining assets. 105 Unexpectedly, the amending legislation went beyond the announced target of foreign investors and also removed the concession for temporary residents and Australian residents who become non-residents and later resume Australian residence. The change may have been a factor contributing to a small dip in foreign investment in real estate in the year in which the new rules came into effect, but within two years, foreign investment in the sector had increased by more than 25 percent over the level immediately before the change. 106 The second change affecting non-residents specifically was the adoption of a withholding regime to collect tax on capital gains realized by non-residents. Since property titles are registered with state government agencies and Australian states levy no income tax, there is no link between state records of sale and the federal income tax authority. The difficulty of collecting capital gains tax from foreign property owners starts with the problem of knowing that a potential liability has arisen in the first place. Shifting the information collection and tax collection to the buyer, with appropriate sanctions to prompt compliance, seemed a logical response. The government first announced its intention to adopt a non-final capital gains withholding tax in its May 2013 budget. A discussion paper with more details was released in October 2014, 107 and legislation implementing the measure was introduced in Parliament in late 2015, with final passage in early 2016, effective from July 1, 2016. 108 The legislative amendments did not affect the income tax legislation but instead modified a tax administration act. 109 20 n canadian tax journal / revue fiscale canadienne 67:1 The drafters had two important precedents to consider, the rules in Canada and the United States. Canada had adopted a capital gains tax withholding regime as part of the reforms that brought capital gains into the income tax base in 1972. 110 The withholding tax was set at 25 percent of the sale price, subject to a clearance mechanism that allowed a non-resident vendor to provide details of the actual net capital gain. The United States first imposed tax on real property capital gains realized by non-resident vendors in 1980 111 and added a 10 percent withholding tax in 1984. 112 The withholding rate was increased to 15 percent in 2016 for properties sold for more than US $1 million. 113 New Zealand, which has no general capital gains tax regime, introduced a short-term capital gains measure applying to gains on residential property sold within two years of acquisition beginning in October 2015, 114 and a 10 percent withholding tax imposed on the gross payment effective from July 2016, subject to alternative calculations if the seller's or buyer's conveyancer is the withholder. 115 Alternatively, if the buyer knows the net capital gain, New Zealand's withholding tax is 28 percent of the net gain if the vendor is a company and 33 percent if the vendor is an individual. As originally enacted, the Australian rule imposed a requirement on vendors of taxable Australian property to withhold and remit to the Australian Taxation Office 10 percent of the sale proceeds on sales made under contracts entered into on or after July 1, 2016. The requirement applied to all four types of taxable Australian property (real property, leasehold interests, non-portfolio interests in land-rich companies, and various mining rights, as well as rights or options to acquire these assets), with an exclusion for sales of less than A $2 million. The threshold was subsequently lowered, effective from July 1, 2017, to A $750,000 and the withholding rate increased to 12.5 percent. 116 The threshold amount is calculated in respect of the total property, so if there are multiple purchasers, the interests of all buyers are consolidated to determine whether the threshold has been reached. non-residents and capital gains tax in australia n 21 Canadian regime, and similar to the US FIRPTA withholding rules, 117 the Australian rules provide no option to calculate withholding tax on the basis of a net capital gain. The withheld amount must be remitted to the Australian Taxation Office on or before the day on which the buyer becomes the owner of the asset. Failure by the buyer to comply with the obligation causes the buyer to become liable for the amount and brings the buyer within the existing penalties regime relating to other withholding tax obligations. Collection of these amounts by the Australian Taxation Office could be enforced against any assets of the buyer in the normal way applicable to any debts payable to the tax authority, but the legislation does not provide for a specific charge to arise against the property that is the subject of the sale for any unpaid withholding amount. In the case of other transactions, the buyer's obligation to withhold is triggered if the buyer knows that the seller (or any one of several sellers) is a foreign resident; the buyer reasonably believes that the seller is a foreign resident; the seller has given the buyer an address outside Australia; or the seller has authorized the buyer to pay an amount to a place outside Australia. In some cases, the buyer will be able to rely on an exception to withhold-for example, where the sale price is less than the withholding threshold, where the sale takes place on a public stock exchange, or where another withholding obligation applies. 118 In addition, clearance certificates will be provided to applicants who demonstrate that they are not a "relevant foreign resident." The clearance certificate specifies that withholding is not required on the acquisition of property and is presented to the purchaser prior to settlement. A purchaser in receipt of a clearance certificate is relieved of the obligation to withhold and remit tax, even if the seller's circumstances change during the settlement period. The certificate itself is issued in respect of the seller, not a particular transaction, and with a validity of 12 months from the issuance date, it can be used for multiple dispositions during this period. The third reform measure, which is yet to pass into law, is the removal of the principal residence exemption for non-residents, with effect from May 2017. A grandfathering provision will retain the concession until June 30, 2019 for property acquired prior to May 9, 2017. Somewhat controversially, the change will apply to gains on properties owned by Australian expatriates who are not resident in Australia at the time of disposition. A consultation process in relation to the proposed legislation resulted in numerous submissions suggesting that the reforms would penalize Australian citizens who were not the target of what were considered integrity measures. A Senate committee reviewing the legislation "acknowledged" the concerns but recommended that the amending legislation be passed without amendment. 119 The legislation was not considered by the Senate in the final session of 2018, and in 117 Supra note 111. 118 There are seven limited exceptions in total. See Taxation Administration Act 1953, schedule 1, section 14-215. 67:1 light of an impending election, there is some doubt now as to whether the amendments will pass. CO N C L U S I O N The application of Australia's capital gains tax regime to non-residents was relatively stable for the first two decades of its operation, apart from the replacement of cost base indexation with a 50 percent capital gains discount for individual investors 15 years into this period. On paper, the base was dramatically narrowed in 2006 when it was limited to direct and indirect gains on real property. To some extent, the legislative change may actually have codified the practical challenge of collecting tax from non-residents after they have disposed of assets other than real property. Following the change, it became apparent that the challenge of collection applied equally to dispositions of real property. The belated adoption of a capital gains withholding regime long after one had been in place in many jurisdictions was an acknowledgment of the difficulty of assessing non-residents in a largely selfassessment tax system. The impetus for the most recent changes has been the popular perception that there is a link between foreign buyers and escalating housing prices. The government's response to political pressures built on this perception has included removal of the 50 percent capital gains discount and the principal residence exemption for non-residents. This tranche of reform is in its infancy, making it is difficult to know whether it has altered non-resident investor decision making or residential housing prices in Australia. Paralleling the capital gains changes have been a host of other factors that could affect house prices, including new application fees for compulsory foreign investment approval for foreign purchasers of real property, additional state taxes in the form of stamp duties, a new tax (a "vacancy fee") on residential property that is left uninhabited for more than half a year, and capital outflow controls in China, the source of most foreign buyers. 120 Segregating the impact of capital gains tax changes from all the other considerations that may affect housing prices may be impossible. Whether or not the changes affect the price of housing, their impact on the structure of the capital gains tax is striking, leaving Australia with what are in effect two capital gains tax systems, one for residents and a very different one for non-residents. Policy Forum: Editor's Introduction-Reform of Corporate Taxation Corporate taxation influences investment decisions as well as government revenues. The nature and extent of that influence reflect both purely domestic considerations and international capital flows. Domestically, firms are continually measuring after-tax returns against costs to determine whether to make new investments. The resulting scale of corporate activity then has a direct impact on corporate tax revenues. So, independent of what is going on elsewhere, there is always a case for examining whether Canada's corporate tax system is delivering the appropriate levels of investment and tax revenue. The international context also affects investment decisions and tax revenues. Firms may compare the Canadian investment climate, including Canadian tax rates and tax policy, with that in other countries when making capital allocation decisions. Moreover, firms can take advantage of opportunities to shift, and potentially reduce, their corporate tax burden through the use of a variety of cross-border arrangements, such as related-entity structures, transfer pricing, intercompany loans, and other transactions between members of a multinational group. These international considerations became more pressing for Canada in 2017 with the passage of the Tax Cuts and Jobs Act in the United States. 1 The headline measure of cutting the US statutory federal corporate tax rate from 35 percent to 21 percent, in combination with structural changes such as immediate expensing for some asset classes, led to much debate about how Canada should respond to the US reforms. In the fall economic statement of November 21, 2018, 2 the Canadian government responded to the US challenge. Rather than cutting Canada's statutory corporate tax rate, the government focused on depreciation measures for investments in new assets. All classes of assets are immediately eligible for triple the usual rate of depreciation in the first year, while investments in machinery and equipment for manufacturing along with some clean-energy assets are eligible for full expensing in the first year. These measures will be phased out starting in 2024, matching the timing of the temporary US depreciation measures. The purpose of this Policy Forum is to analyze Canada's response to the US corporate tax reform and provide direction for future reform of Canadian tax law and policy. The first article provides an assessment of Canadian corporate taxes within the international context. Peter Harris, Michael Keen, and Li Liu begin by laying out how the US corporate tax changes may affect investment and government revenues in Canada-in particular, by providing estimates of the potential impact on revenues from base shifting. They go on to highlight several novel international aspects of the US tax reform that may have a substantial impact on Canada. As one example, the global intangible low-taxed income (GILTI) provisions impose a surtax on accruing income when the foreign tax rate is too low. Harris, Keen, and Li recognize that the full effects of the GILTI provisions cannot yet be determined, but they suggest that these measures could provide an incentive to locate tangible assets outside the United States. In the second article, Philip Bazel and Jack Mintz provide an analysis and new simulations of the impact of the Canadian tax changes. They argue against narrowing the tax base through larger depreciation allowances, in part because this increases distortions for firms that do not pay tax. Moreover, without a change in Canada's statutory rates, there is the risk of additional revenue losses, to the benefit of the US Treasury, since tax-base shifting out of Canada may accelerate. In the simulations, Bazel and Mintz find that the Canadian reforms lead to large improvements, on average, in the marginal effective tax rates on new investment in Canada, but an increase in the disparity across industries. This non-neutrality in incentives to invest across industries, they argue, is a serious shortcoming of the Canadian government's approach. They close by pointing out the merits of a cut to corporate tax rates: a more even impact on investment incentives across industries, and a stronger defence against tax-base shifting. In the third and last article, Ken McKenzie and Michael Smart deliver an alternative analysis of the Canadian tax reforms. They begin by noting some challenges for proposals to cut Canada's statutory tax rate. Not only are the fiscal costs heavy, but the GILTI provisions may limit the effectiveness of tax rate cuts in improving investment in Canada. McKenzie and Smart then move on to a more fundamental question: What should be the base of corporate taxation? Rather than broad corporate income, they argue for a switch to taxing above-normal returns and leaving the normal return to investment untaxed. This approach to taxing economic rent, they argue, can deliver marginal effective tax rates that are very close to zero across all industries, and still raise substantial revenue if tax rates on the remaining base are kept relatively high. The introduction of accelerated depreciation is seen as a step in this direction, but it is regarded as a partial and incomplete response to the US tax reform. Looking at this collection of articles in total, it is clear that the main source of dispute about policy direction is a fundamental difference of opinion on the question of what should be taxed. The nature of the appropriate tax base is not a matter to be determined by reference to technical tax legislation, or ad hoc changes to tax policy forum: editor's introduction-reform of corporate taxation n 25 parameters; instead, it is a question that should be addressed first, providing a framework that can then be used to build tax legislation and define tax policy. An obvious way to clarify the fundamental question of what should be taxed is to undertake a thorough study of the tax system. A previous Policy Forum in this journal addressed different approaches to the conduct of such a study. 3 While a timely response to the pressures of the US tax reform likely called for action in advance of the advice of a comprehensive tax commission, it is clear that deeper reflection on the goals of our tax system could provide a robust and consistent framework within which future incremental tax reforms could be constructed. H O W MI G H T T H E TC J A A F F EC T C A N A DA? To navigate the complexities of the TCJA, it helps to consider first its more conventional domestic components-the change in headline and effective corporate tax rates-before turning to the novel international provisions. Effects Through Statutory and Effective Rates Within the United States The sharp reduction in the statutory federal CIT rate in the United States means that the combined federal and average state statutory rate, which was around 41 percent prior to reform, falls to 27.1 percent-about the same as the comparable (federal plus average provincial) rate in Canada (figure 1). 4 What was a substantial advantage for Canada, as a result of the difference in statutory CIT rates, has now turned into broad equality. 5 This matters for two main reasons. 6 First, there is the potential impact on profit shifting. Before the TCJA, the difference in statutory rates generally pointed to shifting profits out of the United States and into Canada-to the benefit of Canadian tax revenues. Now that incentive is weakened, and may be reversed. Provincial and state taxes begin to matter, in a way that simple averages may conceal. For instance, the gap in statutory rates between British Columbia and neighbouring Washington state is 4 percentage points, and that between Manitoba and North Dakota is about 6 points. 7 Some sense of the magnitude of profit shifting associated with CIT rates can be gained by examining how-conditional on levels of real assets and other controls-reported profits by multinationals in Canada have varied over time with differences between the statutory rate in Canada and the rates abroad. Estimates of this kind, reported in our 2018 study for the International Monetary Fund, suggest that profit shifting into Canada 6 There is, of course, also a substantial benefit to Canadian owners of US corporations. 7 Like British Columbia and Manitoba, Washington state, Nevada, Ohio, and Texas have no CIT, but they do have state taxes on gross receipts (ranging up to top rates of 1.5, 0.33, 0.26, and 2 percent, respectively). It would, of course, be even more advantageous for US firms to shift profits to jurisdictions with lower tax rates than Canada, but there is evidence that physical presence in a country facilitates the shifting of profits to that country. 67:1 by US multinationals may fall by around 15 percent following the rate reduction under the TCJA. 8 Second, the change in the CIT rate could have an impact on real investment. Most obviously, when companies choose whether to locate some discrete investment in Canada or in the United States, the reduction in the US statutory rate, implying a lower average effective tax rate (AETR) 9 on the associated profits, increases the attractiveness of the US option relative to the pre-TCJA situation. FIGURE 1 Statutory CIT Rates Notes: Box height represents interquartile (25th to 75th percentile); the bars indicate minimum and maximum, and the dot represents outlier(s). The main data set used for analysis in the IMF study is an unbalanced panel of foreignmajority-owned affiliates (FMOAs) in Canada, from a total of 34 countries, and includes the assets, revenues, profits, and corporate tax rates of these affiliates in their home countries. Estimation of profit shifting relates the profits reported in Canada by FMOAs in each originating country to the difference between the CIT rate in that country and the rate in Canada, allowing for asymmetries in respect of inward and outward shifting, and threshold effects by which profit shifting is concentrated in countries with particularly large tax differentials relative to Canada. For a more detailed discussion of the data and empirical analysis, see Michael Keen, Li Liu, and Peter Harris, "Canada: Taxing Much of the debate in Canada, perhaps more than in other countries, revolves around impacts on, not the average, but the marginal effective tax rate (METR)-the amount by which taxation raises the pre-tax return required on an investment to yield the minimum post-tax return required by the investor. Precise figures for calculated METRs are quite sensitive to underlying assumptions. 10 It seems clear, however, that the combined effect of the reduced statutory rate and the move to immediate expensing under the TCJA 11 was to substantially erode the gap in METRs between the United States and Canada (figure 2). 12 It is important to ask, however, why the METR on an investment in the United States should matter for Canada. The world in which the METR completely summarizes how taxation affects investment is one of a perfectly competitive firm that can invest however much it wants at the going rate of return. But in that case there is no direct mechanism by which changes in the METR in one country might affect investment in another. 13 Such effects-together with effects from the statutory rate reflected in the AETR-can arise, however, in the plausible case of a firm with market power that chooses how much to invest in differing locations in order to serve a single, integrated market. 14 Estimation of a model of this kind, reported in our earlier work, 15 suggests that real assets held in Canada by US multinationals might fall, in the long run, by 6 percent. Our estimates imply that, taken together, the reductions in profit shifting into Canada from the United States and in real investment by US firms in Canada may reduce corporate tax revenue paid in Canada by US multinationals (which currently accounts for about 15 percent of Canada's total CIT revenue) by around 25 percent. However, these results need to be interpreted with great caution. Among the many caveats, it is important to note that the sample does not contain any change in the US rate. 16 Moreover, the study focuses only on the response of US multinationals. Investment and profit-shifting responses can also be expected, however, from non-US businesses. Canadian companies exporting to the United States, for instance, may now find it advantageous to produce there, and perhaps even to produce there for sale into Canada, especially given the new foreign-derived intangible income (FDII) provision discussed below. The lower statutory rate in the United States may also encourage more equity financing and less debt financing of Canadian-owned US subsidiaries, shifting tax revenue from Canada to the United States. These potential effects have been highlighted by business 17 and some other commentators. 18 They remain unquantified, but are evidently cause for concern. Perhaps an even more fundamental limitation of our results, however, is that they take no account of the major changes in international aspects of the US tax system brought about by the TCJA. FIGURE 2 Marginal Effective Tax Rates Notes: Box height represents interquartile (25th to 75th percentile); the bars indicate minimum and maximum, and the dot represents outlier(s). policy forum: international effects of the 2017 us tax reform n 33 Effects Through International Provisions: FDII, GILTI, and All That The international tax provisions, especially some of the more novel ones summarized below, may also come to have a substantial impact on Canada. One element is a movement toward territoriality, in the sense that the active business income of US multinationals earned abroad will no longer be subject to US tax, so long as it represents a return of no more than 10 percent on tangible assetsan important qualification taken up later. The implication is that, to the extent that earnings by US multinationals in Canada were previously being repatriated (or were expected to be, with additional tax due at the pre-reform rate), there is a clear reduction in the effective tax rate on, and so possible encouragement of, such investments. Tending in the opposite direction, however, the movement to territoriality also suggests the removal of a lock-in effect. Pre-reform, there was an incentive to keep profits in Canada. Now it is easier to withdraw profits from Canada, so reinvestment may be less. Experience with the movement to territoriality in the United Kingdom and Japan shows an increase in outward investment in lower-tax countries; 19 but the effects at work in the present context seem likely to be relatively muted, given the ease with which repatriation could be, and in many cases was, deferred pre-reform. The transition provisions of the TCJA that bring unrepatriated earnings into the tax net (at reduced rates) in the United States over the next eight years is a one-off that seems unlikely to have a significant impact, even in the short term. 20 Further and potentially more powerful effects arise, however, from the following more novel features of the TCJA: 21 n Foreign-derived intangible income. Domestic corporations receive a 37.5 percent deduction from the corporate tax base for FDII, which is calculated as the income of the corporation in excess of 10 percent of qualified business asset investment multiplied by the share of foreign-derived income 20 Other than reducing (perhaps substantially) the cost of repatriation of existing profits from Canada: Canadian dividend withholding tax will now be the only barrier for repatriation of existing retained profits. 21 The descriptions set out below are much simplified; for instance, the allocation of domestic expenses to foreign earnings can mean that US tax is payable under the GILTI provision even when the foreign tax rate exceeds 13.125 percent. 67:1 to total income (all calculated on a consolidated group basis). This effectively reduces the CIT rate for such income from 21 percent to 13.125 percent. Questions have been raised about the consistency of this provision with World Trade Organization (WTO) rules and with measures adopted by the Organisation for Economic Co-operation and Development (OECD) to eliminate harmful tax practices. 22 n Global intangible low-taxed income (GILTI). As an important qualification of the move to territoriality, the TCJA imposes a minimum tax on overseas income that is in excess of 10 percent of the return on tangible assets. Specifically, it taxes at the standard US CIT rate, and on accrual, the income of US controlled foreign corporations (CFCs) earned in all foreign jurisdictions that exceeds 10 percent of qualified business asset investment (that is, the depreciated value of tangible fixed assets of those CFCs)-but with a deduction for 50 percent of that income. Credit is also given for 80 percent of the foreign tax paid on such income. The effect is to impose a minimum tax rate of 10.5 percent on GILTI income (when no tax is paid abroad) with the US liability being wholly eliminated if the average foreign tax rate paid is at least 13.125 percent. n Base erosion anti-abuse tax (BEAT). The TCJA applies a base erosion provision to large multinational companies 23 (those with annual gross receipts of more than US $500 million in the preceding three years) that make certain cross-border payments to affiliates if those payments exceed 3 percent of the multinational's total deductible expenses. The payments targeted are those that are commonly associated with profit shifting (for example, interest, royalties, and management fees), but the provision does not apply to items characterized as cost of goods sold. Specifically, the BEAT imposes a minimum tax that is a fixed percentage 24 of a concept of "modified" taxable income that adds back into income the deductions claimed for these categories of crossborder payments to affiliates. Questions have been raised as to the consistency of this provision with tax treaties. policy forum: international effects of the 2017 us tax reform n 35 Consider how these measures might affect the calculus of, for instance, a US firm choosing between exporting to Canada from the United States (and so, if the return on the tangible assets involved is high enough, benefiting from the reduced FDII rate) or alternatively serving the same market by locating a subsidiary in Canada (thus escaping US tax unless that return is sufficiently high that the GILTI provision applies). To simplify, suppose that the statutory tax rates in the two countries are exactly the same, and, abstracting from the complexity of investment allowances, that the tax in each case bears only on rents. The firm's tax-efficient choice then turns on the rate of return on tangible assets that this investment earns. If the rate of return is less than 10 percent, neither FDII nor GILTI will apply, and the investor will be indifferent as to the choice between locating in the United States or in Canada. If, however, the return on tangible assets is greater than 10 percent, then location in the United States will be preferred: the tax payable in Canada wipes out what would otherwise be a benefit from the reduced US rate on GILTI income, so that the reduced FDII rate on a return above the 10 percent threshold means that such income is taxed less in the United States. Transaction costs are likely to limit the shifting of tangible assets back to the United States in order to take advantage of this opportunity. But for companies already producing for export in the United States, the implied tax advantage of producing there for export to Canada may already be at work. And the effect could be significant: one estimate is that, had FDII been in effect in 2014, around 9 percent of all US companies and 13 percent of multinationals would have been eligible for the reduced rate, with a particularly heavy concentration in manufacturing. 25 At the same time, however, the GILTI and FDII provisions both create an incentive for US companies to locate tangible assets outside the United States. 26 For GILTI, this incentive arises because reducing the return on tangible assets outside the United States reduces the amount of foreign income subject to any tax in the United States; for FDII, the incentive arises because increasing the return on tangible assets located in the United States increases the amount of income subject to the reduced FDII rate. How significant any such effects will prove to be, however, remains very uncertain. One possible indirect benefit from the GILTI provision to some outside the United States is also worth noting. To the extent that the provision induces changes in the business models of some low-tax jurisdictions (since those low rates may no longer be so effective in attracting highly mobile income), a consequent reduced 67:1 exposure to profit shifting toward such jurisdictions will serve to also protect the tax bases of Canada and other relatively high-tax countries. The impact on Canada of the BEAT seems likely to be limited. The measure may have little bite, since the reversal of the differential in statutory rates for larger companies largely eliminates any incentive to shift profits directly from the United States to Canada. Small businesses in Canada, it should be stressed, may be less affected by the TCJA as a consequence of the relatively generous tax treatment that they now enjoy. Even with the rate reduction and FDII for C corporations, and the top US federal marginal rate of 29.6 percent for eligible passthroughs, 27 Canada's low CIT rates for small corporations, combined with the dividend tax credit and 50 percent exclusion of capital gains, will often preserve more favourable treatment in Canada. 28 W H AT O P T I O N S A R E AVA IL A B L E ? Even aside from the TCJA-with its novelty and complexity, and with important details left open for several months after adoption-now is a time of considerable uncertainty in international tax matters. Perhaps most notably, there is uncertainty as to the outcome of the heated debate over how, or whether, some of the core building blocks of the current system need to be reformulated to deal with the implications of digitization-an issue now being addressed within the OECD framework. While there is an evident need for caution in navigating that uncertainty, there are clearly some potential pressure points created by the TCJA, and some ways in which they might be eased. Firms are likely to respond more quickly to changed incentives in relation to profit shifting-perhaps by adjusting their intragroup borrowing or royalty payments-than to those affecting real investments. Since the most immediate risk is thus enhanced profit shifting out of Canada, the adequacy of protections against base erosion requires close attention. Possibilities for strengthening these include the following: n Extending thin capitalization rules to borrowing from unrelated parties, and perhaps also to domestic transactions. Policing a distinction between related and third parties is inherently problematic, and deduction of internally generated group debt that is not reflected in group third-party debt is a continuing problem. Moreover, substantive problems of such debt shifting can arise domestically between the provinces. Thin capitalization rules are, however, an inherently policy forum: international effects of the 2017 us tax reform n 37 blunt instrument and do not address the underlying problem of a fundamental tax distortion toward debt finance. 29 n Adopting wider anti-base-erosion measures for other deductible payments that are subject to minimal or limited withholding tax. Rents and royalties are leading candidates, and service fees are also potentially problematic. A general approach would be to limit deductions of payments that are prone to contribute to base erosion (or to charge a minimum tax on a base from which such deductions are excluded) in cases where these payments are not subject to some minimal level of taxation in the hands of the recipient. n Addressing the risk of inappropriate allocation of expenses to Canada. The deduction of expenses related to foreign-source income against domestic income is potentially a significant form of base erosion, especially for interest expense incurred in deriving exempt foreign dividends. Dealing with the risk that foreign subsidiaries in low-tax jurisdictions may be stuffed with profits and their Canadian parents loaded with expenses may require more prescriptive rules for allocating expenses between domestic and foreign activities. In relation to foreign branches of Canadian companies, allowing the deduction of foreign losses effectively allows foreign expenses to reduce domestic-source income; this merits reconsideration. Turning to measures by which investment in Canada might be encouraged and profit shifting more systematically discouraged, the most prominent possible instruments are the statutory CIT rate and/or the treatment of investment. Reductions in the statutory rate are best targeted to discouraging profit shifting. There may be further pressures in Canada to reduce the rate for large businesses: one estimate is that the rate reduction in the United States may eventually spur reductions elsewhere in the order of 4 percentage points (though this again ignores the impact of the changed international provisions). 30 As discussed above, there is likely to be less pressure on the small business rate; indeed, there remains a strong case for moderately increasing it. 31 It will be important, too, to preserve effective taxation of location-specific rents, most obviously in the natural resource sector. Reducing the statutory rate can be expensive, however, because it confers a windfall benefit on past investments. This concern can be mitigated to some degree 67:1 by phasing in any reduction in the rate, as has been the case in the past. A phased-in reduction, though, brings its own distortions, creating incentives to bring investment and other expenses forward and shift profits into the future. It may also add complexity to the dividend tax credit during the transition period, although experience elsewhere has proved that these difficulties are manageable. Close coordination between federal and provincial governments, which has been well established in Canada, would be needed to consider how best to share any reduction in the combined rates between the two levels of government. A more closely targeted way to encourage real investment is by increasing the generosity of investment allowances. Moving toward immediate expensing of a wide class of assets can be expensive, though the issue here, while significant, is essentially one of timing: compared to depreciation, immediate expensing implies a narrower tax base when the investment is undertaken, but-since in either case the asset is fully written off over time-a broader one later. Such a move was in any event announced in Canada's 2018 fall economic statement, which introduced new measures for accelerated depreciation, along the lines of developments in the United States. The combined effect of immediate expensing for equipment and machinery, and accelerated depreciation for buildings, is estimated to reduce the average METR in Canada by 5 percentage points (from 17 percent to 12 percent). 32 Applying the estimates used above, this would in itself, in the long run, increase investment in Canada by US multinational corporations by 0.5 percent and increase the Canadian CIT that they pay by around 1 percent. This is far from negating the effects of the TCJA set out above. There is a case for more generous treatment of investment accompanied by tighter limits on interest deductibility in order to avoid exacerbating a marginal corporate tax subsidy to investment. 33 Such restrictions would need to apply to all interest, not just borrowing from related parties, and would recoup some of the revenue loss from enhanced investment allowances. CO N C L U S I O N The view from the front line is often unsettling. The TCJA-with its complexity and the novelty of its cross-border provisions-changes aspects of the international tax environment that have been fixed for more than a generation. It will affect many countries, some more so than Canada, but few are more closely linked to the United States and in few is the reform itself more visible. This article has considered what seem likely to be the main channels through which Canada might be affected by the business tax provisions of the TCJA, and some of the ways in which it might respond-and now, to some degree, has responded. How the international tax system will evolve in the coming years, including in response to developments other than the TCJA, is far from clear. There is little sign, however, that pressures on the CIT and the revenue it yields will ease. Any changes will need to be seen, ultimately, within the context and the desired future direction of the tax system as a whole. 34 canadian tax journal / revue fiscale canadienne (2019 A B S T R A C T The authors examine the implications of Canada's response to the 2017 US tax reform. Canada's focus on accelerated tax depreciation will achieve lower marginal effective tax rates on capital for taxpaying companies, well below the US levels achieved with the Tax Cuts and Jobs Act that came into effect on January 1, 2018. By ignoring neutrality, the government offsets some of the potential gains by reducing the tax burden on capital, thereby failing to maximize efficiency gains from a better corporate tax system. Further, Canada's approach fails to respond to competitiveness effects of US reforms on corporate tax base erosion in Canada as companies shift profits to the United States. The low US tax rate on intangible income will draw certain functions to the United States. A more comprehensive approach to corporate tax reform, including some reduction in corporate income tax rates, would have been a preferable response. I N T R O D U C T I O N In the fall economic statement issued on November 21, 2018, 1 Canada's minister of finance introduced temporary accelerated tax depreciation for qualifying assets as a response to the 2017 US tax reform. The stated intent of the policy was to mprove competitiveness by allowing the full cost of machinery and equipment used in the manufacturing and processing of goods to be written off immediately for tax purposes, and by introducing the Accelerated Investment Incentive to support investment by businesses of all sizes and across all sectors of the economy. These changes will make it more attractive to invest in assets that will help drive business growth and secure jobs for middle class Canadians. 2 Despite the "temporary" nature of the measure (which is to be fully phased out by 2028), we argue that accelerated tax deprecation is a significant departure from the principles of corporate tax reform adopted over the last three decades. In the May 1985 federal budget, the corporate tax was first "restructured" to lower the corporate income tax rate and broaden the tax base in pursuit of market efficiency, certainty, simplicity, and stability of corporate tax revenues. 3 This restructuring followed a decade and a half of tax policies that had led to a narrowing of the corporate tax base, with accelerated depreciation, preferential tax rates, and investment tax credits creating a large overhang of tax losses. 4 Competitiveness was also a theme for the 1998 report of the Technical Committee on Business Taxation, which argued for "neutrality with internationally competitive tax rates." 5 In the words of the committee, policy forum: is accelerated depreciation good or misguided tax policy? n 43 C O N T E N T S Neutrality encourages businesses and entrepreneurs to pursue profitable opportunities that will make Canada prosper, rather than to waste resources in an effort to reduce taxes. Moreover, with lower and more competitive tax rates, Canada would be a more attractive location for business, thereby creating employment and growth. 6 To put this another way, tax competitiveness is best achieved by having the least economically harmful corporate tax, not by matching tax burdens by industry with those in competing jurisdictions. Hence, if the United States chooses a highly distortionary corporate tax structure, Canada should not mimic it. As we show in this article, accelerated tax depreciation will achieve lower marginal effective tax rates (METRs) on capital for taxpaying companies in Canada, and those rates will be well below the US levels achieved with the Tax Cuts and Jobs Act (TCJA) that came into effect on January 1, 2018. 7 However, accelerated depreciation will more than double distortions in the corporate tax system, leading to a less neutral corporate income tax and impairing efficiency and productivity in the allocation of capital among competing uses. The potential impact of the new measure on the value of unused deductions is unclear at this time, but we note that 56 percent of corporations were not paying corporate income taxes in 2015. 8 This number will likely grow, with more companies being unable to fully use accelerated depreciation deductions. By ignoring neutrality, the government offsets some of the potential gains from reducing the tax burden on capital, thereby failing to maximize efficiency gains from a better corporate tax system. Further, if accelerated depreciation, investment tax credits, and other preferences become an enduring component of the tax system, the corporate tax will become increasingly complex, inefficient, and unstable. Instead of relying on such incentives, the federal and provincial governments should be pursuing a more comprehensive approach to tax reform in order to improve efficiency, fairness, simplicity, and competitiveness. In the remainder of this article, we review the major elements of the US tax reform measures affecting Canadian competitiveness, and the Canadian response. In the next section, we provide an analysis of the potential impact of Canada's tax package on investment and neutrality. We then turn to the benefits and costs of accelerated depreciation as a tax policy and conclude with an argument for a more comprehensive approach to tax reform in Canada. 67:1 U S TA X R E FO R M A N D C A N A DA' S A CC E L E R AT E D TA X D E P R EC I AT I O N The most significant part of the US tax reform is a restructuring of the corporate income tax to reduce the federal corporate income tax rate, broaden the corporate tax base, and attract profits to the United States, including the adoption of a dividend exemption system for US multinationals. The competitive impact results not just from the attraction of investment and other corporate activities to the United States, but also from the mitigation of US base erosion through the repatriation of profits to the United States and the shifting of costs to other jurisdictions, including Canada. 9 The TCJA contains a large number of provisions aimed at increasing US tax competitiveness through business tax reforms. Key measures include the following: n A reduction in the federal corporate income tax rate from 35 percent to 21 percent. n Immediate (100 percent) expensing of investment in assets with a recovery of less than 20 years (primarily machinery and equipment). This is a temporary measure: the writeoff rate is reduced by 20 percentage points per year beginning in 2023 until eliminated by 2027. The preferential rate is not available to companies that are not subject to the interest limitation rule (construction and real estate businesses, and certain public utilities). n A general limitation on the deductibility of interest expense, initially set at a maximum of 30 percent of earnings before the deduction of interest, taxes, depreciation, and amortization (EBITDA) (reduced to 30 percent of earnings before the deduction of interest and taxes after 2021), and a limitation on the use of deductions for non-operating losses, with the maximum being 80 percent of profits. n A minimum tax of 10 percent on foreign-controlled affiliates operating in the United States, applied to profits excluding deductions for interest, royalties, payments for services, and other payments to related foreign parties (the base erosion anti-avoidance tax, or BEAT). n A new federal tax rate of 10.5 percent on global intangible low-taxed income (GILTI) earned abroad by US companies and a 13.125 percent tax rate on income from foreign-derived earnings from domestic intangible activities (FDII). Rates are to be adjusted upward in later years but remain favourable relative to the US federal corporate income tax rate. policy forum: is accelerated depreciation good or misguided tax policy? n 45 n A 20 percent reduction in personal income taxes on qualifying business income earned by passthrough entities, including sole proprietorships, partnerships, and S corporations. 10 These businesses do not pay corporate income taxes since their income is flowed through to owners of equity and taxed at the personal level. As described above, in the 2018 fall economic statement, the Canadian government provided a response to the US tax reform. Beginning November 21, 2018, a company will be able to claim the "accelerated investment incentive" in the first year equal to 1.5 times the normal capital cost allowance rate for depreciable assets. (The half-year convention providing a 25 percent deduction in the first year is also suspended.) Goodwill and other intangible assets (such as resource development expenditures, and oil and gas property expenditures) will be allowed faster writeoffs, to a maximum of 1.5 times the normal allowance in the first year. In addition, a richer incentive is provided for investment in manufacturing and processing machinery and equipment, and investment in clean energy that would be fully expensed in the first year. 11 The allowance for accelerated depreciation will be phased out gradually, beginning in 2024, with a return to the pre-November 21, 2018 capital cost allowance system by 2028. Both the temporary expensing provisions in the United States and the temporary accelerated depreciation incentive in Canada will have a rollercoaster impact on METRs, with initial reductions being followed by increases at a later time. 12 While accelerated depreciation in Canada is a reaction to the immediate expensing of machinery expenditures in the US reform, it is not uncommon for such temporary measures to become like a narcotic, difficult to take away from companies relying on the incentive. For example, in 2002 the United States introduced bonus depreciation at 30 percent for investments in capital assets with recovery rates of less than 20 years. Although the measure was cancelled from 2004 to 2007, it was reinstated at a 50 percent rate in 2008, followed by varying rates ranging between 30 percent and 100 percent applicable over the next 13 years. Bonus depreciation was to be phased 46 n canadian tax journal / revue fiscale canadienne 67:1 out by 2020, but as described above, US reform reintroduced a 100 percent writeoff for five years, followed by a phase-out period for another five years. In 1972, Canada introduced a temporary two-year writeoff for expenditures on manufacturing and processing equipment used for sale or lease, in response to a US incentive for domestic exported production by a domestic international sales corporation. The Canadian incentive was phased out after the 1987 tax reform and returned in 2007, initially on a temporary basis but in the end extending to 2016. The capital cost allowance rate after 2015 for manufacturing and processing equipment has been 50 percent on a declining balance basis (and subject to the half-year convention providing a 25 percent deduction in the first year). After November 21, 2018, manufacturing and processing capital expenditures are fully expensed for the next five years, followed by a 75 percent writeoff in 2024 and 2025, and 55 percent in 2026 and 2027. To measure the impact of Canada's accelerated depreciation provisions in comparison with the US reform, we estimate the corporate METR before and after the introduction of these changes. 13 The METR is the annualized value of corporate taxes paid as a percentage of the pre-tax profitability of marginal investments. Marginal investments are those that are incremental to the economy: they earn sufficient profit to be taxable, and to attract financing from international investors. At the margin, businesses invest in capital until the rate of return, net of taxes and risk, is equal to the cost of financing (the interest rate on bonds and the imputed cost of equity financing). If the rate of return is more (less) than financing costs, firms will invest more (less) in capital. Thus, if a government increases the tax rate, this will result in businesses rejecting marginal projects that would otherwise be profitable if the tax burden were smaller. In our calculations, we include corporate income taxes, sales taxes on capital purchases, franchise fees, capital taxes, and land transfer taxes. It is assumed that companies are taxpaying and use all deductions. For the United States, the interest limitations are not binding, given our assumption that assets are 40 percent financed by debt. We assume that all provinces, including Quebec and Alberta, adopt the federal provisions. (Quebec has already announced, on December 3, 2018, its adoption of the federal measures and a reduction in its additional capital cost allowance. Alberta had not made any announcement at the time this article was written, but we assume that it will adopt the federal measures, as has been its practice in the past. policy forum: is accelerated depreciation good or misguided tax policy? n 47 The METR calculations provided below have several important limitations. The first is that some industries are excluded, particularly mining, finance, insurance, and real estate. Mining in Canada tends to be less highly taxed than most sectors, and also less highly taxed than US mining, even when royalties and mining profit taxes are taken into account. 14 On the other hand, investment in tangible capital by finance and insurance is much more heavily taxed in Canada than in the United States, owing to capital taxes and value-added taxes with non-refundable taxes on intermediate goods and capital. 15 Further, the calculations ignore investments in intangible capital (such as research and development, and marketing) since we do not have access to data on the extent to which such activities are supported by government grants in the United States and Canada. (Tax support is easier to model, but the United States relies more on grants.) 16 As shown in figure 1, Canada's METR drops on average from 23.5 percent pre-November 21, 2018 to 19.1 percent after the introduction of accelerated depreciation. 17 The US METR after the US tax reform is 24.2 percent. Industries that benefit most from accelerated depreciation in Canada include communications (a 6.2 percentage point decline), manufacturing (6.0 percentage points), forestry (5.9 percentage points), and oil and gas (5.2 percentage points, assuming that Alberta adopts the same measures). Sectors benefiting least are construction, wholesale trade, and retail trade. In table 1, we provide a summary of METRs on capital by province pre-and post-November 21, 2018. (A more detailed breakdown of METRs by sector is provided in the appendix to this article.) The Atlantic provinces tend to have the lowest METRs, largely as a result of the federal Atlantic investment tax credit available for the resource (excluding mining, and oil and gas) and manufacturing sectors. Manitoba, Saskatchewan, and British Columbia have relatively high METRs owing to provincial sales taxes on capital purchases. On December 3, 2018, Quebec announced the end of a short-lived but extremely generous uncapped 18 60 percent bonus to depreciation for manufacturing and processing equipment and general-purpose electronic data processing and systems software, enacted earlier in the year. Instead, the province chose to adopt the federal government's new depreciation measures and introduce a new capital cost allowance of 30 percent. As a result, the Quebec METR does not drop as much, since the adopted federal measures were partially offset by the scaling down of the bonus capital cost allowance. As a result of the federal government's accelerated depreciation measure, corporate taxes in Canada have become more distorted. We estimate the dispersion index 18 "Uncapped" refers to the fact that the measure allowed for depreciation in excess of 100 percent. policy forum: is accelerated depreciation good or misguided tax policy? n 49 as a measurement of the variation of METRs across assets and industries (the variance in METRs divided by the average METR for Canada). As shown in figure 2, before November 21, 2018, the dispersion index 19 was 2.9 percent; after that date, it increased by almost two-and-half times, to 7.9 percent. Canada's corporate tax is now almost as distorted as the US corporate tax structure (with expensing for industries except utilities). While the Canadian government provided accelerated depreciation for a broad class of capital expenditures, accelerated depreciation tends to provide stronger support to short-lived assets that turn over more quickly (allowing for more frequent claims of accelerated depreciation). Further, manufacturing machinery and clean energy investments were expensed unlike other assets. Across industries (excluding oil and gas), the METR on machinery investments plummets from 19.7 percent to 10.3 percent and for structures from 23.1 percent to 21.2 percent. (The METR on inventories at 24.8 percent and on land at 10.9 percent remains unchanged.) Thus, industries with machinery-intensive investments benefit most, similar to the impact of the US expensing provisions. WA S A CC E L E R AT E D D E P R EC I AT I O N T H E R I G H T R E S P O N S E TO U S TA X R E FO R M? Despite the exclusion of some sectors in METR calculations, as discussed above in our analysis, it might be questionable whether Canada needed to do anything at all 67:1 in response to the US tax reform. Prior to the passage of the TCJA, Canada had a 14-point advantage as measured by its METR, relative to the United States, 20 but it still maintained a 3-point advantage, on average, after the US reform-so why introduce a new distortion into the tax system? Canada had significantly improved its tax competitiveness for large company investments since 2005, especially compared to the United States. Given that Canada's advantages, such as a well-educated workforce and health-care subsidies, are partly offset by certain disadvantages (a small market, low adoption rates for technological innovations, and higher taxes on energy and labour costs), a corporate tax system that encourages business investment is helpful to Canada's competitiveness. When the combined federal-provincial corporate income tax rate was well below (by as much as 12 points) the US federal rate, many companies with crossborder investments shifted profits and intangible functions from the United States to Canada. 21 With the US tax reform, the corporate tax advantage was largely eliminated, resulting in concerns about Canada's competitiveness. policy forum: is accelerated depreciation good or misguided tax policy? n 51 An argument in favour of accelerated depreciation is that it provides a faster recovery of capital costs for tax purposes, compared to the economic cost of depreciation. It is similar to an interest-free loan through the tax system, whereby a company is able to use upfront tax savings to reduce the amount of financing needed for capital expansion. The impact of accelerated depreciation is to reduce the tax burden on qualifying capital expenditures, thus improving the return on business investment and labour productivity. 22 Business investment also enables companies to adopt innovations more quickly, since more recent capital inflows are embedded with new technologies. Further, the tax benefits of accelerated depreciation flow only to companies that make new investments; thus, new capital expenditures are rewarded with tax savings while the relative value of prior capital investment declines. Also, the impact of a favourable treatment of machinery investments is to increase the premium for skilled labour over unskilled labour, thereby increasing economic inequality, as one recent study suggests. 23 For this reason, accelerated depreciation can create an advantage for the adoption of new technologies. While these arguments for accelerated depreciation make some sense, we argue that it was an insufficient response to the US tax reform. First, as discussed above, accelerated depreciation creates new distortions in the corporate tax system, primarily benefiting machinery-intensive businesses. Further, accelerated depreciation will be of little or no value if companies are unable to use the deduction owing to insufficient profitability. The tax loss overhang will be increased, and a greater incidence of non-taxpaying companies will be experienced over time. These impacts will further undermine the efficiency and stability of the corporate tax system since companies will look for opportunities to "sell" their losses to other companies, putting pressure on existing anti-loss-trading rules. Second, the US treatment of intangible income (intellectual property, services, and marketing) results in a much lower METR calculation than what is captured in figure 1. As noted above, the new US federal tax rate on foreign-derived intangible income (FDII) is 13.125 percent. This encourages US and foreign multinationals to shift several functions to the United States, since Canada's combined corporate income tax rate, at roughly 27 percent, is considerably higher. Accelerated depreciation in Canada responds to US expensing provisions for investment but will have little effect in avoiding the loss of intangible-related activities to the United States. Third, looking only at averages fails to take account of regional differences in METRs across provinces and states. While most provincial corporate income tax rates are close to 12 percent, US state income tax rates differ sharply, ranging from zero (in Texas, Ohio, and Washington state) to 12 percent (in Iowa). (The current 22 A 10 percent reduction in the METR has been found to increase investment by 7 percent to 10 percent in many studies. See Bazel et al., supra note 9. 52 n canadian tax journal / revue fiscale canadienne 67:1 US federal-state corporate income tax rate varies between 21 percent and 30.48 percent, while the combined Canadian federal-provincial general rate varies between 26.5 percent and 29 percent.) While it is common to apply a gross domestic product (GDP)-weighted average of state corporate income tax rates in the United States, this is not equivalent to a taxable-income or trade-weighted average, which may be more relevant to Canada. For Ontario, we calculate the trade-weighted average as about 1.5 points lower than the GDP-weighted average. For Alberta, the federalprovincial corporate income tax rate is 27 percent; in Texas-which accounts for nearly 80 percent of US oil production and 27 percent of US gas production-the corporate income tax rate is 21 percent. These state-provincial differences in corporate income tax rates suggest that competitiveness issues for investment and the corporate tax base are to be found at the regional or industry level, rather than in a comparison of averages. Fourth, accelerated depreciation does not deal with the potential base-erosion impact of the US reform. The problem for Canada is not only that the US corporate income tax rate is somewhat below the Canadian rate; in addition, the many provisions of the TCJA, including the interest deduction limitation and loss restriction provisions, the concessionary US tax rate on FDII, and the base-erosion tax (BEAT), encourage US companies and foreign companies with US operations to shift profits to the United States. There is now a considerable incentive for US multinationals and Canadian companies with US operations to shift costs to Canada and put profits in low-tax US states, in order to avoid limitations on debt and other deductions in the United States. 24 Accelerated depreciation will do little to deal with the erosion of Canada's tax base that will occur over time. Fifth, Canada's federal-provincial corporate income tax rate is no longer competitive internationally. Currently, Canada's average corporate income tax rate is close to 27 percent, the 8th highest of 33 countries in the Organisation for Economic Co-operation and Development. 25 (Portugal has the highest rate, at 31.5 percent; France and Belgium are reducing their corporate rates to 25 percent by 2020, and Greece is reducing its corporate rate to 25 percent by 2022.) While the United States and many European countries are adopting rules to limit interest deductions and protect their corporate tax base, Canada is more exposed to base erosion in the future and the loss of corporate revenues. Base broadening and corporate rate reductions would make sense. Sixth, the US tax reform leads to a much lower tax on small and medium-sized businesses compared to the tax burden in Canada, despite the small business deduction that results in lower corporate taxes on active business income for Canadiancontrolled private corporations. As discussed above, most US small and medium-sized 24 See Harris et al., supra note 9, for an estimate of base erosion for US multinationals. Their analysis of base erosion does not extend to foreign companies with US operations. policy forum: is accelerated depreciation good or misguided tax policy? n 53 businesses have been organized as passthroughs and pay no federal corporate income tax, since the income from these businesses is attributed to the owners /investors. The US tax reform provides a 20 percent deduction from qualifying business profits for those taxpayers. Prior to November 21, 2018, entrepreneurial companies with a maximum of $10 million in assets (qualifying for Canada's small business deduction) would have a 10-point advantage in locating in the United States compared to Canada (42.5 percent in Canada versus 32.5 percent in the United States) owing to much lower corporate and personal income taxes paid in the United States. 26 For businesses with $20 million in assets (not qualifying for the small business deduction in Canada), the tax advantage in the United States remains about the same (48.1 percent in Canada versus 37.8 percent in the United States), primarily owing to personal tax advantages in the United States. Accelerated depreciation offsets only some of the tax advantages to startups in the United States. Overall, a much deeper corporate and personal tax reform was needed to deal with the many competitiveness issues raised by the US tax reform for Canada. Accelerated depreciation focused only on a narrow set of issues, and not necessarily the right ones. CO N C L U S I O N-I S T H E R E A B E T T E R A P P RO A C H? We argue that a comprehensive approach would have been a better response to the US tax reform, one that would not only deal with competitiveness but also make Canada's tax system more efficient and fair. A comprehensive approach would require a review of corporate and personal income taxation and the tax mix, including sales and excise taxes. (The latter are expected to grow in the next several years as a result of new taxes on carbon and cannabis.) A comprehensive tax reform would include a reduction in corporate tax rates, which would help to address some of the competitiveness effects of the US tax reform, especially with respect to income from intangibles and base erosion. It might well also include lower personal taxes to attract talent and entrepreneurial companies. In addition, it would include base-broadening provisions, such as limitations on interest deductions, that would achieve neutrality and fairness in the tax system. What would likely not be included is temporary accelerated depreciation, which is the main response to the US tax reform that Canada has chosen instead. Marginal Effective Tax Rates on Capital by Province and Industry, Pre-and Post-November 21, 2018 Industrial sector A B S T R A C T The authors examine some of the key features of the US Tax Cuts and Jobs Act (TCJA) and discuss the implications for Canadian corporations and government revenues. They show that the tax advantage that Canada enjoyed prior to the TCJA has declined significantly, in terms of both statutory and effective (marginal and average) tax rates. They discuss the economic effects of possible responses to the TCJA by Canadian governments, including cutting statutory rates and accelerating tax depreciation deductions. Looking ahead, the authors argue that it would be preferable to focus on a more fundamental tax reform based on the taxation of economic rents. KEYWORDS: TAX REFORM n CORPORATE TAXES n INVESTMENT n TAX RATES I N T R O D U C T I O N In 2018, following the passage of the Tax Cuts and Jobs Act (TCJA), 1 the United States embarked on a major tax reform. Since embarking on its own corporate tax reforms in 2000, Canada has long imposed lower corporate tax rates than the United States, whether measured on the basis of statutory rates or marginal effective tax rates (METRs) on new investment. While there is considerable uncertainty regarding the impact of the TCJA, it is clear that those tax differentials have now disappeared. In this short article, we summarize the key corporate tax provisions of the TCJA. According to our calculations, it is likely that, absent a Canadian response, both business investment and corporate tax revenues in Canada would fall. The federal government announced its initial response to the TCJA in November 2018, 2 choosing to adopt some of the investment incentives of the TCJA but eschewing changes to the statutory corporate tax rate. Given the magnitude of the changes in the TCJA, however, some further response is likely required in the future. But what should it be? Some commentators have called for a significant statutory tax rate cut to restore Canada's "tax advantage" in terms of the rate differential with the United States. We argue that such a response would be a mistake. The revenue cost of a comparable rate cut is simply too large relative to the anticipated economic benefits. As we discuss below, this reflects the windfall gain that a tax cut would imply for existing capital owners, as well as certain international provisions of the TCJA, which make rate cuts an especially ineffective tool for reducing the effective tax rate on Canadian investment by US-owned multinational corporations (MNCs). The call for rate reductions in this case reflects the "low rates, broad base" dictum that is commonly heard from tax economists. In most instances, this is a sensible guide to effective and efficient tax policy, but corporate taxation-and taxes on business investment in particular-are one area where the standard advice may fail. Instead, in our view, an optimal business tax system should use investment deductions that narrow the tax base in order to reduce the effective tax rate on new investment, while preserving relatively high average taxation of corporate profits overall, most particularly on "above-normal" profits (so-called economic rents). In some respects, the changes announced in the November 2018 economic statement can be viewed as a move in this direction, although we think that more could be done. IMPA C T S O F T H E TC J A The TCJA is a complex tax reform, and many aspects of the Act await clarification. Nevertheless, some key changes can be highlighted and their implications for US policy forum: business tax reform in the united states and canada n 59 and cross-border corporate decision making can be sketched. In particular, statutory tax rates have fallen substantially: with the TCJA, the federal statutory corporate income tax rate has dropped from 35 percent to 21 percent. While the total statutory rate depends on the location (the US state) of business operations and other factors, headline rates in the United States are for the first time in two decades about as low as they are in Canada. Moreover, writeoffs for new investments in machinery and equipment have increased: there is immediate (100 percent) expensing of investment in equipment. 3 As well, there are new restrictions on interest deductions, which are now limited to 30 percent of adjusted taxable income. 4 To capture how the TCJA affects business choices, we focus on changes in the METR and the average effective tax rate (AETR). The METR measures how taxes increase the required minimum rate of return on a marginal investment-the socalled hurdle rate of return. It is a summary measure of how tax rates, tax deductions and credits, and other taxes on capital affect the level of corporate investment. The AETR is a summary measure of the extent to which the tax system affects the economic income, or economic rent, generated by a discrete investment project. It measures the present value of the taxes associated with an investment project relative to the present value of the pre-tax revenue stream from the project. Since investment location decisions are discrete by nature, the AETR is often viewed as being a key determinant of the location of investments across various jurisdictions. Prior to the TCJA, Canada enjoyed a substantial METR advantage over the United States (see figure 1). By our calculations, the aggregate METR in Canada was 19.9 percent in 2018, before November 21, substantially lower than the 33.2 percent rate for the United States prior to the TCJA, and 15.7 percent in manufacturing, compared to 30.7 percent for the United States pre-reform. These rates fall dramatically with the TCJA, but the precise details depend on specific features of the reform. Where the interest limitation is not binding, and assuming that bonus depreciation remains in place for equipment, the METR in the United States falls to 17.0 percent in aggregate and 13.1 percent in manufacturing, just lower than the corresponding rates for Canada. 5 Other aspects of the TCJA push against this development. For firms for which the interest limitation is binding, 6 the US METR is 24.2 percent in aggregate and 67:1 20.6 percent for manufacturing, both remaining higher than current Canadian rates. This shows how the interest limitation lowers the effective rate at which capital expenses may be deducted against income, raising the portion of marginal investment returns that are subject to taxation, even under bonus depreciation. This brief summary masks the sharp differences in US METRs across assets and industries, and over time as the parameters of the TCJA change in future years. Bonus expensing of expenditures on equipment is temporary. Moreover, since bonus depreciation applies only to equipment, it lowers the METR for equipment relative to buildings and other assets such as inventories and land. Thus, inter-asset distortions increase significantly under the TCJA when bonus depreciation is in place. This is then reflected in differences in sectoral METRs because of differences in asset shares. The interest limitation will be binding for some firms and not others, depending on their reliance on debt financing as it relates to adjusted taxable income. This introduces further distortions and variation in the METR across firms and sectors, depending on their underlying circumstances. The AETR in the United States declines from 34.7 percent to 22.1 percent in aggregate under the TCJA, roughly equivalent to the Canadian average of 22.5 percent. In contrast to the METRs, there is little variation across sectors and scenarios. This reflects the fact that the AETR is in fact a weighted average of the statutory tax rate and the METR-with the weight on the former rising in the assumed rate of return to the investment project. 7 For this reason, the AETR is relatively unaffected by the base-specific features of the TCJA reform, such as whether bonus depreciation is paid or whether the interest limitation is binding. It is an open question how much these changes are likely to affect business investment in the United States. A study of earlier episodes of bonus depreciation in the United States found that expenditures on eligible capital assets fell by 10 percent to 17 percent, relative to contemporaneous changes for ineligible assets. 8 This suggests a rather large elasticity of investment with respect to METRs. However, previous episodes occurred in periods of weak economic performance (2001-2004 and 2008-2011), when more firms faced cash flow and other pressures that would increase the importance of tax incentives. The impact of bonus depreciation might well be smaller in the current period of strong economic growth in the United States. Whatever its implications for business investment, the TCJA will affect tax revenues in Canada. MNCs use a variety of tax-planning strategies to exploit tax rate differences between countries, shifting profits from high-tax to low-tax jurisdictions. Corporations may, for example, manipulate transfer prices for cross-border trade between affiliates; they may lend to affiliates in high-tax countries to generate taxdeductible interest payments; and they may locate intellectual property and other intangible assets in low-tax countries to reduce worldwide total tax payments. Thus, the statutory rate reduction under the TCJA is likely to affect profit shifting and tax revenues in Canada. 9 Majority-owned US affiliates in Canada paid Cdn $8.9 billion in federal and provincial income taxes on average during 2014-2016. 10 A recent survey of empirical research concludes that a 1 percentage point increase in a country's statutory corporate tax rate relative to the rates of its trading 67:1 partners decreases reported taxable income by 1.5 percent owing to profit shifting. 11 But this survey includes multinational foreign affiliates in tax havens, where income is typically more sensitive to tax differentials; another recent study of US foreign affiliates found that responsiveness to tax differentials with high-tax countries was only half as large. 12 Taking these results as our range of estimates for the semielasticity, this would imply that the 12 percentage point tax rate reduction under the TCJA would cause annual revenue losses to Canadian governments of Cdn $800 million-$1.6 billion. This analysis considers the effects of US rate reductions alone. But other features of the TCJA will exert an influence too. The new and tighter earnings-stripping rules (interest limitations) will be binding for some US MNCs, reducing leverage of US parents and, absent any policy response in Canada, possibly leading to some additional shifting of debt to Canadian affiliates. Some perspective on these issues can be gleaned from examining the experience of Germany, which introduced a similar earnings-stripping rule in 2008. A recent study found that this measure led German MNCs to substitute toward other, unregulated forms of debt, leaving group-total leverage largely unchanged. 13 In particular, borrowing by foreign affiliates unaffected by the rules may rise. A response to the TCJA by Canadian affiliates of US MNCs of a similar magnitude to that suggested by these studies would result in tax revenue losses of several hundred million dollars annually, in the absence of any change in tax rules in Canada. IN T E R N AT I O N A L TA X P RO V I S I O N S O F T H E TC J A The TCJA also incorporates fundamental reforms to the system of international taxation. The traditional US system of "worldwide" income taxation, levied on repatriated dividends of foreign subsidiaries with credits of foreign taxes paid, has been abandoned. In this sense, the United States has joined Canada and most other high-income countries in adopting territorial taxation, excluding from the tax base most active business income that is earned abroad. But other aspects of the TCJA are far from territorial, and could have significant implications for investment in Canada. Most notably, the TCJA applies a new minimum tax rate on offshore income of US MNCs through the global intangible low-taxed income (GILTI) provisions. (Despite its name, GILTI has nothing to do with intangible assets per se.) Because policy forum: business tax reform in the united states and canada n 63 the new tax on GILTI is applied to subsidiary income as it accrues, and not merely on repatriation, US taxation of foreign subsidiaries is arguably even more important than before. GILTI tax applies at a rate of 10.5 percent of the grossed-up net tested income (NTI) of controlled foreign corporations in excess of 10 percent of qualified business assets (QBAs). 14 A credit is then given for 80 percent of foreign taxes paid by affiliates. The upshot is that GILTI taxes will be paid when the average foreign tax rate on US MNCs is less than 13.125 percent (10.5 percent divided by the 80 percent credit rate). 15 For the purposes of the GILTI calculation, NTI, foreign taxes paid, QBAs, etc., are pooled on a worldwide basis. This means that the relevant foreign tax rate is the average across all countries in which the US parent has subsidiaries. While Canada may not appear, at first glance, to be a low-tax jurisdiction in the sense of GILTI, because of worldwide pooling it is quite possible that many or even most US MNCs operating in Canada will pay tax on GILTI, even in respect of Canadian-source income. Even absent pooling, the average tax rate facing businesses in Canada can be quite low in some circumstances. The average tax rate for US-controlled affiliates in Canada reported in official US government statistics is about 15 percent, far below the average statutory tax rate on taxable income of about 26.5 percent. This reflects the various deductions and credits available under Canadian tax rules, such as accelerated capital cost allowances; tax credits for research and development, and other tax-favoured expenditures; the exemption of corporate dividends received, and so on. So even a US MNC without tax-haven affiliates might be subject to the GILTI tax on its Canadian operations. Recent research, while admittedly speculative at this stage, suggests that one-half or more of US MNCs are likely to be subject to GILTI taxes. 16 All this suggests that GILTI has become an important part of tax-planning decisions for US MNCs, and it presents new challenges for Canadian policy makers. US tax policy has become extraterritorial in ways that the previous system was not, particularly because GILTI taxes are due on accrual of foreign income rather than on repatriation of foreign dividends-which were frequently long deferred or "permanently reinvested" under the old system. However, even when a Canadian affiliate becomes subject to GILTI, the direction of distortions to investment decisions is ambiguous. First, because GILTI is computed on a worldwide basis, taxes paid in Canada contribute to foreign tax credits 67:1 that offset (80 percent of ) GILTI taxes that would otherwise be due on tax-haven income of US MNCs. In this sense, the GILTI provisions create an incentive to shift business activity and profits to Canada that is at least as strong as the intended effect of substitution toward US operations. Second, the deduction for 10 percent of QBAs creates a new tax shield that may induce US MNCs to acquire (relatively low-return) tangible assets abroad as a means of reducing GILTI tax liabilities. C A N A DA' S R E FO R M O P T I O N S As a part of the fall economic statement released on November 21, 2018 the federal government indicated that in response to the TCJA, it is introducing accelerated tax depreciation for capital expenditures. 17 By our calculations, this will lower the aggregate METR in Canada by about 4 percentage points, from 19.9 percent to 15.8 percent, which is slightly lower than the 17.0 percent US METR with the TCJA under one scenario (figure 1). The effect is uneven across sectors, with manufacturing and forestry enjoying a substantially greater reduction than the other sectors. While accelerated depreciation strikes us as a relatively measured initial response to the TCJA, we think that further reforms are needed in the future. Next we consider two alternative and more far-reaching reforms that Canada might adopt in response to the US tax reform. First, consider the impact of a 10 percentage point statutory tax cut, lowering the combined federal-provincial average statutory corporate income tax rate from about 27 percent to 17 percent. This would nearly match the magnitude of the US rate reduction and keep the rate differential almost unchanged. 18 Our calculations show that the aggregate METR in this case would fall to 12.7 percent (figure 1). Moreover, the reduction is more uniform across sectors than in the post-November 2018 scenario, because the reduction in the statutory tax rate benefits all types of capital relatively equally. The aggregate AETR falls substantially, to 14 percent. A statutory rate cut of this magnitude could be achieved only at very substantial revenue cost. Using 2016 data on federal corporate income tax revenue, a mechanical calculation of the immediate impact of a 10 percentage point reduction in the federal statutory rate, with no associated change in the tax base, 19 suggests a reduction in revenue of about $22 billion per year. 20 The disproportionately high fiscal cost of 17 2018 fall economic statement, supra note 2, at 57-58. 19 This is a "static" cost estimate, with no adjustment for the possible effects of rate reductions on the tax base. However, as discussed above, there is reason to expect firms to respond by altering profit-shifting strategies. A rate cut in Canada may therefore be expected to moderate the reduction in tax revenues owing to profit shifting under the US cut that we calculated above. 20 Taxable income of non-Canadian-controlled private corporations was approximately $258 billion in 2016, which is assumed to receive the full 10 percentage point reduction. Our policy forum: business tax reform in the united states and canada n 65 achieving METR reductions in this way reflects the fact that statutory tax rate reductions result in windfall capital gains for owners of existing assets, as well as tax reductions for future investments. Only the latter affects business decisions or productivity in the long run, but both cost the government revenues. Revenues forgone do not represent a social cost per se, since they might be replaced by other taxes with a lower social cost. Economic studies have shown that as much as one-third to one-half of the burden of corporate taxes is ultimately borne by workers in the form of lower wages, presumably owing to the effects of the tax on business investment and labour productivity, which would lower the social cost of corporate tax cuts. But there are reasons to believe that the effects on labour income in Canada are smaller than these estimates would suggest. In particular, many recent estimates are derived from studying corporate income taxes that are levied at the local or regional level, 21 which are apt to have stronger effects on flows of capital and labour than a Canada-wide tax change would have. Another approach would be to abandon the corporate income tax structure altogether and replace it with a tax on "economic rents," which is corporate income generated in excess of that suggested by the hurdle rate of return on capital. In a forthcoming paper, we examine this alternative in more detail, focusing on a simple variant of the approach, a cash flow tax. 22 Our calculations show that the aggregate METR under this scenario declines substantially, to just under 2 percent, with very little variation across assets and sectors; however, the METR on manufacturing is actually negative at −6.2 percent because of some tax credits, which we assume would be maintained (figure 1). The AETR falls only slightly because it depends largely on the statutory tax rate, which does not change in our simulations. This approach results in a tax system that is virtually "neutral" or non-distortionary. While a rent-based tax on corporations would result in some revenue losses over time, the losses would be lower than those associated with a statutory rate cut, because the tax would apply to new investment only and would not result in a windfall gain to past investments. 23 calculation may be somewhat excessive, however, because of the effect of tax losses carried forward and other ways in which the statutory tax rate does not apply to all taxable income. We assume commensurate reductions to the dividend tax credit, which we estimate would reduce its revenue cost by approximately $3 billion annually. The new global minimum tax imposed on US-resident MNCs under the GILTI provisions of the TCJA also changes the calculus of rate cuts in Canada. Because of the worldwide pooling approach of GILTI, reductions in Canadian taxes would lower foreign tax credits of a US MNC that is subject to the GILTI tax. In such circumstances, 80 percent of any reduction in Canadian taxes could be offset by increased taxes on GILTI. This is a variation of the so-called treasury transfer effect that existed under the previous US worldwide approach to international taxation. But previously the offsetting effects applied only on repatriation of dividends to the US parent, and were absent entirely in the case of permanently reinvested dividends. Under the new accrual-based approach to worldwide taxation, the logic of the treasury transfer effect assumes greater importance for host-country governments like Canada's. Both METRs and AETRs decline under all three of the reform scenarios. Thus there might be additional behavioural responses on the part of firms that would lead to an increase in real domestic investment and in the corporate tax base in the long run, moderating the projected revenue losses to some extent. CO N C L U D IN G R EM A R K S We have argued that the TCJA is likely to have significant impacts on business investment and corporate tax revenues in Canada. Given the close integration of the Canadian and US economies, commensurate responses in Canadian tax policy are required. The federal government has thus far adopted a measured approach, but we think that more is required. On balance, taking account of the potential effects on real investment, profit shifting, and revenues, we come down on the side of a fundamental tax reform in the nature of a rent-based tax, such as a cash flow tax. A fundamental tax reform of this nature would require more analysis, and would no doubt give rise to legal and administrative challenges associated with any major reform. 24 However, the US move to bonus expensing and the elimination of interest deductibility in certain circumstances, which is consistent with the cash flow approach, does provide some precedent. While the TCJA poses significant challenges for Canada, it also provides an opportunity to make a bold move toward a corporate tax system that is grounded in sound tax-policy principles, is less distortionary, promotes economic growth and prosperity, and restores Canada's tax competitiveness on a worldwide basis. Canadian Tax Foundation Regional Student-Paper Awards Each year, the Canadian Tax Foundation awards up to four regional student-paper prizes. Depending on the merit of the papers received, one prize may be awarded for each of four regions of the country: Atlantic Canada (the Canadian Tax Foundation-McInnes Cooper Award); Quebec (the Canadian Tax Foundation-Osler Hoskin Harcourt Award); Ontario (the Canadian Tax Foundation-Fasken Martineau Du-Moulin Award); and western Canada (the Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award). Papers must be written as a requirement of a taxrelated course, including directed research courses, and can address any aspect of the Canadian tax system, including comparative analyses, tax policy, tax compliance, tax planning, and tax system design. Papers may be written in either English or French and must be recommended for award consideration by the professor or instructor of the course. Papers will be reviewed by three independent reviewers, and abstracts (of 400 words or less) of the award-winning papers will be published in the Canadian Tax Journal. The authors of the winning papers will also receive a cash prize from the firms or institutions sponsoring the awards and a one-year membership in the Foundation, entitling them to receive complimentary copies of many of the currently issued Foundation publications, including the Canadian Tax Journal, Canadian Tax Focus, Canadian Tax Highlights, Tax for the Owner-Manager, and the annual tax conference report, along with one year of complimentary access to TaxFind, the Foundation's online research database. As members of the Foundation, winners can also take advantage of generous discounts on other publications as well as discounted registration fees for Foundation conferences and courses. Submissions to the student-paper competition should be addressed to the Canadian Tax Foundation, Student-Paper Competition, 145 Wellington Street West, Suite 1400, Toronto, ON M5J 1H8, or e-mailed to CTF_Awards@ctf.ca. Entries must be accompanied by a letter of recommendation from the professor or instructor of the tax course for which the paper was written and must include the student's name and e-mail address if known. The submission deadline for the 2018-19 academic year is June 30, 2019. Darren Joblonkay (2017-18 recipient) The Canadian Tax Foundation is pleased to announce that Darren Joblonkay is the winner of the Canadian Tax Foundation-Fasken Martineau DuMoulin Award for the best Ontario paper of 2017-18 dealing with an aspect of Canadian taxation. Mr. Joblonkay's paper, "To Tax or Not To Tax Non-Resident Digital Supplies-An Assessment of Quebec's Proposed 'Netflix Tax,' " was written for Professor Jinyan Li's Tax as Social and Economic Policy class at Osgoode Hall Law School. Mr. Joblonkay holds a BSc from the University of Lethbridge and an MA from the University of Toronto. He is completing his PhD at the University of Toronto while also currently enrolled in the second year of the JD program at Osgoode Hall. A B S T R A C T At present, non-resident suppliers of digital products and services (NRSs) are not obligated by law to collect and remit sales taxes on behalf of their customers in Canada. Current Canadian legislation, which was designed to tax the consumption of physical goods and locally available services, has simply not adjusted to the realities of a globalized economy where goods and services are often digitalized and made universally available for consumption through the World Wide Web. As a result, a significant amount of tax revenue from the sale of digital products and services is not collected. Furthermore, domestic businesses are at a competitive disadvantage in relation to their foreign counterparts, who are not required to incorporate a consumption tax into the final price of their products. To rectify this issue, the government of Quebec has proposed various amendments to its tax legislation that would require NRSs to collect and remit Quebec Sales Tax on behalf of their customers in Quebec. While it remains to be seen whether Quebec will effectively and efficiently enforce such obligations on NRSs, the author is optimistic that if a simplified registration framework is adopted, such as the one promoted by the OECD, it is likely that the big players in the digital service industry, such as Netflix and Spotify, will comply. Despite the apparent obstacles, Quebec is revolutionizing its legislation to successfully adapt to the economic realities of the 21st century. This paper calls on the federal finance minister to adopt a similar taxation framework for Canada as a whole. The adoption of a successful framework for the taxation of remote digital supplies will ensure that Canada protects its current tax base and bolsters competitive neutrality between domestic and foreign businesses that operate within the contemporary realities of the global economy. canadian tax foundation regional student-paper awards n 71 Katherine Borsellino (2017-18 recipient) The Canadian Tax Foundation is pleased to announce that Katherine Borsellino is the winner of the Canadian Tax Foundation-Osler Hoskin Harcourt Award for the best Quebec paper of 2017-18 dealing with an aspect of Canadian taxation. Ms. Borsellino's paper, "Preserving the Canadian Dream: Amendments to the Rules Governing the Principal Residence Exemption, the Reporting of Real Estate Transactions and Land Transfer Tax," was written for the MTax program at HEC Montreal. Ms. Borsellino holds a bachelor's degree in Civil Law, a JD (North American common law) from the University of Montreal, and an MTax from HEC Montreal. She has been a member of the Quebec bar since 2012. She is a senior manager at Richter LLP, a business advisory firm in Montreal, where she consults with businesses and their owners and families on a variety of issues surrounding Canadian taxation, particularly in the context of corporate reorganizations as well as personal and estateplanning matters. A B S T R A C T Over the last several years, Canadian housing prices have escalated to a point where affordability, economic stability, and tax fairness have become a concern for many Canadians. Low interest rates, increased foreign investment, and speculative activity are among the factors that have contributed to these concerns. When observed in isolation, these factors do not seem problematic; to the contrary, they seem to be indicators of a healthy economy. However, they have triggered concern and have influenced the Canadian housing market. This has resulted in collective action by the federal and provincial governments. The measures brought forth by the federal government include amendments to the rules governing financing, mortgages, and mortgage insurance as well as interest rate increases. The federal measures also include amendments to the Income Tax Act's longstanding rules governing the capital gains tax exemption on the sale of a principal residence as well as revised tax compliance and reporting measures related to residential and non-residential real estate transactions. The measures introduced by certain provincial governments (namely, British Columbia and Ontario) include, among other things, amendments to the rules governing duties collectable on the disposition of real property and an additional 15 percent tax on non-resident purchasers of Canadian residential real estate. Such measures form part of collective and ongoing initiatives at both levels of government aimed at encouraging affordability, economic stability, and tax fairness in the Canadian housing market. The author provides a comprehensive outline of the federal and provincial measures and their consequences. P R C I S Prsentement, les non-rsidents fournisseurs de produits et services numriques (FNR) ne sont pas oblig, en vertu de la loi, de percevoir et de remettre les taxes de vente pour le compte de leurs clients au Canada. La lgislation actuelle, laquelle a t adopte dans le but de taxer la consommation des biens physiques et des services disponibles localement, ne s'est pas ajuste aux ralits d'une conomie globale o les biens et les services sont souvent numriss et disponibles pour consommation partout dans le monde via le Web. Ainsi donc, une somme importante de revenus fiscaux provenant de la vente de produits et de services numriques n'est pas perue. De plus, comparativement aux entreprises trangres qui ne doivent pas incorporer une taxe la consommation au prix final de leurs produits, les entreprises locales sont conomiquement dsavantages. Best Newsletter Article by a Young Practitioner Award For a fourth year, the Canadian Tax Foundation (CTF) has presented the "Best Newsletter Article Written by a Young Practitioner Award." The winners were announced at the CTF's annual conference in Vancouver in November 2018. Newsletter articles, in addition to being a valuable service to the profession in their own right, are often a stepping stone to lengthier pieces of writing, such as contributions to Canadian Tax Foundation conferences and articles in the Canadian Tax Journal. Early success in writing newsletter articles as a young practitioner (YP) may lead to a career in tax in which writing is a regular and ongoing part of one's contribution to the profession. The CTF defines a YP as an individual who has 10 years or less of experience working in the taxation field after becoming fully qualified (for example, receiving their professional designation). The award is given for the best newsletter article that was written solely by one or more authors who was a YP at the time of publication, and appeared in any of the three CTF newsletters in a calendar year: Canadian Tax Focus, Canadian Tax Highlights, or Tax for the Owner-Manager. The vast majority of the eligible articles appeared in Canadian Tax Focus, which generally publishes only articles for which the author (or one of the co-authors) is a YP. In all, 65 articles were eligible for the award. A total of 12 of these articles were reviewed by an eight-member committee consisting of YPs who have been extensively involved with CTF newsletters. The criteria applied by the committee were essentially the same as those used for the CTF's Douglas J. Sherbaniuk Distinguished Writing Award. The members of the committee were: Young practitioners (and anyone else) interested in writing for the CTF newsletters are invited to contact the newsletter editors: Alan Macnaughton (amacnaughton @uwaterloo.ca) for Canadian Tax Focus, Vivien Morgan (vmorgan@ctf.ca) for Canadian Tax Highlights,and Thomas McDonnell (1tmcdonnell2@rogers.com) for Tax for the Owner-Manager. In Quebec, they are invited to contact Sonia Gobeil (sgobeil@ctf.ca) of the Quebec office. Individuals interested in participating in any of the events and activities of the Young Practitioners chapters of the CTF across Canada are invited to contact the chair of the steering committee of their local chapter or Robyn Corrigan (rcorrigan @ctf.ca) of the CTF national office. In Quebec, they are invited to contact Sonia Gobeil (sgobeil@ctf.ca) of the CTF Quebec office. Young Practitioners chapters now exist in Calgary, Edmonton, Halifax, Kelowna, Kitchener-Waterloo, Mississauga, Montreal, Ottawa, Quebec City, Saskatoon, Toronto, Vancouver, and Winnipeg. Prix pour le meilleur article de bulletin par un jeune fiscaliste Pour une quatrime anne, la Fondation canadienne de fiscalit (FCF) a prsent le « Prix pour le meilleur article de bulletin par un jeune fiscaliste. Les gagnants ont t annoncs la Confrence annuelle de la FCF en novembre 2018 Vancouver. Les articles de bulletin, en plus de constituer un service prcieux la profession, servent souvent de fondements des textes plus long, tels que des contributions aux confrences de la FCF et des articles dans la Revue fiscale canadienne. Obtenir du succs dans la rdaction d'articles de bulletin tt dans la carrire d'un jeune fiscaliste peut mener une carrire en fiscalit dans laquelle la rdaction constitue une part rgulire et continue de sa contribution la profession. Canadian Tax Foundation Lifetime Contribution Award As of 2016, the Canadian Tax Foundation honours each year individuals who, through their volunteer efforts and body of work, have made substantial and outstanding contributions to the Foundation during their careers. The Lifetime Contribution Award is the most prestigious award conferred by the Foundation. The selection committee takes into account the individual's contributions to Foundation publications and conferences, service on the board of governors and other committees, and participation in other organizations and activities that further the Foundation's purposes. The 2018 recipients were Neil Brooks and Perry Truster. For further information about the nomination and selection process for this award, see the Foundation website. (Table 12) 108 Tax Highlights 108 Tax Changes 108 Alberta (Table 14) 114 Tax finances of the nation n 83 precipitous drop in the price of oil in 2014 became part of history as Alberta's economy started to recover, although there was a lag in the impact on government revenues. The price of oil has been volatile since that time, but until 2018 was essentially recovering; late in 2018, however, companies were reported to be buying up wells speculatively owing to another dip in oil prices. Alberta had said in its 2017 budget that it was "just now beginning to recover from the steepest and most prolonged slide in oil prices in recent history." 2 During the hot and dry summer of 2018, there were severe forest fires across the country (and in the United States) that will have unknown and long-term effects (following a massive fire in Fort McMurray, Alberta in 2016). Newfoundland and Labrador was hit hard by the 2014 drop in oil commodity prices and still stumbles toward recovery; the province made significant tax changes across the board in 2016 to increase revenues, but continues to face a serious financial situation. New Brunswick experienced an unrelated and extended downturn in its budgetary position and set about stemming deficits in 2015 and 2016. More than half of the provinces and territories projected a budget deficit (with expenditures exceeding revenue) in this cycle, while 5 of the 13 jurisdictions forecasted a surplus (or basically a flat budget) in the 2018-19 fiscal year based on projected increased economic growth and continued moderate spending restraint. Alberta opted not to make major changes in spending and faced major deficits; the province did not expect to return to a balanced budget until 2022-23. Most jurisdictions that issued projections expected to return to a balanced budget or surplus over long periods (four or more years). For example, Manitoba projected a return to surplus before the end of the government's second term in 2024; Newfoundland and Labrador sees a return to surplus in 2022-23. Because most of the Northwest Territories' budget is funded through federal transfers, in 2017 the territory concluded that it had only a limited capacity to increase taxes or other own-source revenues to ensure operating surpluses. The Yukon government faced similar pressures; in 2016, the surplus projected by the former government had not materialized and the then new government had been forced to make a special borrowing to meet its financial needs. In recognition of its precarious revenues owing to a dependence on resources, Yukon forecasted its first deficit in 2018-19 if no action was taken, and enlisted advice from its populace concerning expenditure pressures. Saskatchewan rolled back planned reductions for mid-2019 in the general and the manufacturing and processing (M & P) corporate tax rates, but increases in the small business limit as a rule continued. The Office of the Parliamentary Budget Officer issued its 2018 report on the sustainability of current provincial and territorial fiscal policies. 3 The report concluded that these policies 67:1 were not sustainable over the long term, although they were sustainable over the long term for the government sector as a whole. Overall, the budgets as delivered were neither good news nor bad news for most taxpayers: the majority of tax changes were minor adjustments to personal income tax brackets and rates and some corporate income tax rates, and some sin tax increases. There were fewer tax changes than usual and more cost-cutting measures in some jurisdictions. In British Columbia and Quebec, surpluses were said to support increased spending on social programs. In most cases, however, the subdued economic environment was matched by a muted response to both revenue increases and expenditures, and most provinces modestly reduced spending if they took any action at all. Balanced budgets inspire confidence in investors and consumers, and most provincial and territorial jurisdictions arrived at a close-to-balanced budget without significantly increasing tax revenue except by natural growth and inflation. Ontario's newly elected government found that the province's deficit was greater than had been reported previously. In New Brunswick, measures that were recommended following the province's strategic program review were continued and were considered necessary in order to balance the provincial budget in 2021-22. Alberta forecasted a deficit slightly less than that forecasted in the 2016 and 2017 budgets, however, and anticipates a return to surplus in 2022-23. Manitoba placed the burden of its deficit on the lack of previous fiscal responsibility, as did New Brunswick. Tax expenditures such as tax credits were by and large tightened, and major expenditures on programs such as health were held at 2017 levels or increased modestly in most cases. Ontario took a more conservative position under the newly elected government. Saskatchewan's 2017-18 revenue measures showed a greater reliance on consumption taxes: there was a shift away from income taxes and the "more volatile non-renewable resource revenues." 4 Risk to the Canadian economy also resided in the high national level of household debt relative to income-upward of 170 percent since 1990 5 (171.31 in July 2018), but perhaps stabilizing in that range-with growth being spurred on by residential real estate investment, particularly in Vancouver and Toronto. A 2016 property transfer tax increase and other measures in Vancouver cooled that residential real estate market-although perhaps only temporarily-and federal changes since then may have slowed the market in Ontario, particularly in Toronto. (The Bank of Canada increased its interest rates, and the federal government announced stricter rules for mortgages.) The previous Ontario government had renewed its interest in a land transfer tax rate increase for foreign persons, a policy that it had previously rejected. On April 20, 2017, after consulting with the federal minister of finance and the mayor of the city of Toronto, Ontario announced a suite of options intended to finances of the nation n 85 cool the housing market in Southern Ontario. 6 It will take some time to gauge whether the downward effect on real estate prices will be permanent or temporary and whether that effect was caused by government measures or by a more natural stabilizing of the market; in 2018, the market was erratic but seemed to hold steady or rise slightly. The provinces and territories had by and large developed their own carbon reduction plans before 2019-as required by the federal government-or had asked the federal government to impose a plan. As of the date of writing, only four provinces had done neither: Manitoba, New Brunswick, Ontario, and Saskatchewan. Ontario and Saskatchewan have each filed separate constitutional challenges to the federal imposition of a carbon tax. The outcome of this dispute is unknown. Table 1 aggregates the projected budget revenue and expenditure items in each province and territory for the 2018-19 fiscal year. The figures reflect the budget summaries presented in the second part of this article. The different jurisdictions' budget projections are not strictly comparable, owing in part to accounting differences across the provinces and territories. 7 However, the placement of the various jurisdictions' figures in a single table illustrates trends and distinctions that are intended to stimulate discussion. The provinces and territories are listed in descending order based on each jurisdiction's original budget projection of its expected tax revenue. Figure 1 presents similar information and includes surpluses and deficits at the right of the figure. Each projected revenue source amount is shown as a percentage of total revenues, and the projected surplus or deficit is shown as a percentage of total expenditures. Figure 2 shows projected tax revenues by source as a percentage of total revenues. Figure 3 shows projected expenditures by spending category as a percentage of total expenditures, and health-care expenditures per capita. The provinces and territories have the primary responsibility for education, health, and social services expenditures. Across all jurisdictions, health-care expenditures averaged about 40 percent of total expenditures, as shown in finances of the nation n 87 FIGURE 1 Projected Provincial and Territorial Revenues by Source, as a Percentage of Total Revenues, and Projected Surplus/Deficit as a Percentage of Projected Expenditures, Fiscal Year 2018-19 Source: Based on provincial and territorial budget documents cited in the source notes for tables 12, 14, 16-17, 19, 21, 24-27, and 29-31, and 1.5 0.8 3.2 5.5 finances of the nation n 89 FIGURE 3 Projected Provincial and Territorial Expenditures by Spending Category as a Percentage of Total Expenditures, Fiscal Year 2018-19 Source: Based on provincial and territorial budget documents cited in the source notes for tables 4, finances of the nation n 91 32.21 percent for Yukon. However, on a per capita basis, the results of the territories vis--vis Ontario appeared to reverse. These trends are reflected in table 3, which sets out the health-care expenditures (as projected in the 2013-14 to 2018-19 budgets) as a percentage of total expenditures and per capita in Ontario and the territories. Table 4 sets out the health-care expenditure projections for all the provinces and territories for 2018-19 as a percentage of total expenditures and per capita. Table 5 shows the provincial and territorial surpluses and deficits since the (revised) budget projections for 2014-15 8 and also shows figures set out in 2018-19 budgets for planned or targeted surpluses or deficits for up to the ensuing five fiscal years. Most jurisdictions that projected beyond the 2018-19 fiscal year planned for a surplus within the following two to four years. Ontario forecasted a flat budget in 2017-18, which materialized, but in 2018-19 planned for a large deficit: the incoming government projected an even larger deficit for 2018-19 and, as noted above, issued an updated economic statement in November 2018. 9 Alberta forecasted a On the basis of budget projections in the tables set out in the second part of this article, projected aggregate income tax revenue in the 2018-19 budgets of all provinces and territories was $99.2 billion from personal income tax and $32.8 billion from corporate income tax, for total revenue of $132.0 billion from income tax. Projected aggregate sales tax revenue was $60.6 billion, for a total of $93.4 billion from sources other than personal income tax (that is, corporate income tax and sales tax). Thus, as has been the case since 2014, in 2018-19 the provinces and territories expected to collect slightly more tax revenue from personal income tax than from corporate income tax and sales tax combined. In comparison, the 2018-19 federal budget projected $161.4 billion of revenue from personal income tax, $47.3 billion from corporate income tax, and $8.3 billion from non-resident income tax, for a total of $217.0 billion from income tax, plus $37.7 billion from sales tax 10 -for a total of $93.3 billion from sources other than personal income tax (corporate income finances of the nation n 93 TABLE 5 Concluded finances of the nation n 95 tax, non-resident income tax, and sales tax). Thus, as was the case in 2013-14, the federal government projected that in fiscal 2018-19 it will raise almost twice as much revenue from personal income tax than from corporate income tax, nonresident income tax, and goods and services tax (GST) combined, although the personal income tax is a declining number as a share of other revenue sources. See table 6 for a tabular and detailed presentation. Table 6A shows the projected tax revenues for each province and territory as detailed in its 2018-19 budget, including total and per capita amounts. Table 7 shows the corporate income tax rates in the provinces and territories for 2018. From a personal income tax perspective, in recent years three provinces increased their income brackets for high income earners-British Columbia (for 2014, 2015, and 2018), Ontario (from 2012), and Quebec (from 2013)-and Nova Scotia (from 2010) continued with its high rate for taxpayers in the top bracket. Alberta, New Brunswick, Newfoundland and Labrador, and Yukon ushered in new personal income tax rates for high income earners in their 2015-16 budgets. Newfoundland and Labrador increased its tax rates on its tax brackets for 2016; for 2017, in most cases, the province increased those rates more than existing percentage rates. Newfoundland and Labrador also imposed a temporary deficit reduction levy that increased with higher tax brackets until the end of calendar 2019; in 2018, that levy applied only to taxable income over $50,000. In the 2017-18 budget, New Brunswick lowered its top marginal personal income tax rate from 21.0 percent to 20.3 percent for taxable income exceeding $150,000, retroactive to the beginning of 2016; beginning in 2017, the province's tax brackets were indexed for inflation. The newly elected government in Ontario vetoed a March 2018 budget proposal to increase tax rates, add a new tax bracket, and eliminate the province's two surtaxes. Only a minority of jurisdictions do not specifically impose a higher tax rate on high income earners. In 2017, Alberta increased its credit amounts and bracket thresholds, and those amounts were indexed in 2018. Saskatchewan proposed to reduce its personal income tax rates by 0.5 of a percentage point on each of July 1, 2017 and July 1, 2019, but those rates were frozen at the 2018 level: 10.5, 12.5, and 14.5 percent. In 2017, Manitoba introduced indexation of its personal tax brackets and basic personal amount; in 2018, the bracket thresholds were $31,843 and $68,821, and the basic personal amount was $9,382. In Quebec, the government's November 21, 2017 Economic Plan reduced, retroactively for all of 2017, the lowest tax rate from 16 percent to 15 percent; 11 Quebec also increased its basic personal tax. Nova Scotia increased certain personal income tax credits for a taxpayer earning less than $75,000. Prince Edward Island increased certain personal tax credits; however, it continued to impose a surtax on high income earners. Nunavut and the Northwest Territories had higher brackets, perhaps reflecting the higher cost of finances of the nation n 97 living in those territories. Saskatchewan already had a tax bracket that could be said to impose a higher rate on high income earners, as does British Columbia, and several provinces imposed a high rate at a low level of taxable income. (The BC Budget 2017 Update imposed an even higher rate on taxable income over $150,000 starting in 2018.) 12 A higher rate planned for high income earners did not materialize in Manitoba when the former government was not re-elected in 2016. Surtaxes are sometimes applied in addition to regular provincial or territorial personal income tax. All federal, provincial, and territorial marginal personal income tax rates on ordinary income and interest, as well as surtaxes, are shown in graphic form in figure 4 as a function of taxable income. Table 8 sets out the provincial and territorial personal income tax brackets and rates for 2018. Table 9 shows the sales tax rates in each jurisdiction for 2018. British Columbia, Saskatchewan, and Manitoba imposed a separate provincial sales tax (PST). Ontario and the Atlantic provinces-Newfoundland and Labrador, Nova Scotia, New Brunswick, and Prince Edward Island-are harmonized sales tax (HST) participating provinces that harmonize sales taxes with the federal GST. Quebec has its own Quebec sales tax (QST), which applies in a manner similar to the GST. Alberta and the three territories do not impose sales taxes. In 2016, each of New Brunswick, Prince Edward Island, and Newfoundland and Labrador increased the provincial portion of its HST so that the combined HST rate in each province was 15 percent, a The threshold is reduced straightline if the Canadian-controlled private corporation (CCPC) and associated corporations had taxable capital between $10 million and $15 million in the preceding year. Ontario adopted the clawback effective May 1, 2014. b British Columbia's general rate increased from 11 percent to 12 percent in 2018. c Saskatchewan restored its general rate to 12 percent and its M & P rate to 10 percent as of July 1, 2017, and the small business threshold was raised to $600,000 after 2017; the combined federal and Saskatchewan rate applicable to income between $500,000 and $600,000 is 17 percent for the taxation years ending December 31, 2018 and 2019. d In Ontario, the M & P rate applies to income from manufacturing, processing, farming, mining, logging, and fishing operations carried on in Canada and allocated to the province. e Effective January 1, 2018, as announced in the 2017 budget; enacted December 14, 2017. f New Brunswick's small business rate applies to a small business whose taxable capital does not exceed $15 million. Effective April 1, 2017, the small business rate was lowered from 3.5 percent to 3.0 percent. The government committed to lowering that rate to 2.5 percent over the course of its mandate; the rate dropped to 2.5 percent effective April 1, 2018. g In Yukon, the 1.5 percent rate applies to M & P income of a CCPC up to the small business limit. Source: Based on provincial and territorial budget documents cited in the source notes for tables 12, 14, 16-17, 19, 21, 24-27, and 29-31. finances of the nation n 99 a Surtax calculations assume that the only credit claimed reflects applicable basic personal amounts. b For Quebec, federal income tax has been reduced by the 16.5% provincial abatement. Source: Based on provincial and territorial budget documents cited in the source notes for tables 12, 14, 16-17, 19, 21, 24-27, and 29-31. Table 10 summarizes the various dates for the 2018-19 budgets in each province and territory, the name and title of the person who announced the budget, and the announced estimated surplus or deficit. Table 11 sets out the research and development (R & D) tax credits in each province and territory, as updated for the 2018-19 budgets. The table details rates and whether the credit is refundable and otherwise eligible for a carryforward period. In some cases, the credit is also available to an individual. An article in this feature in 2017 focused on the policy behind these subsidies from an economics viewpoint. 13 The second part of this article shows, for each province and territory, selected fiscal figures, highlights of tax changes, and a narrative summary of tax changes with a The rates shown do not yield comparable tax burdens for all jurisdictions. For example, GST and HST allow input tax credits for underlying taxes, eliminate sales tax on exports, and also cover a wider range of goods and services than PST. b Saskatchewan increased its PST rate from 5 percent to 6 percent and also eliminated some exemptions in 2017. c Newfoundland and Labrador reinstated its point-of-sale rebate of PST for printed books for 2018 and subsequent years. PROVINCIAL AND TERRITORIAL BUDGETS BY JURISDICTION Source: Based on provincial and territorial budget documents cited in the source notes for tables 12, 14, 16-17, 19, 21, 24-27, and 29-31. 67:1 accompanying tables. The figures for any particular jurisdiction are difficult to compare across jurisdictions. Where relevant, and where the information is accessible, notes that refer to differences in accounting and/or presentation are appended to the tables; it is beyond the scope of this article to analyze differing accounting practices of each jurisdiction and the differences in those practices between jurisdictions. Notes to each table also refer to the jurisdiction's significant resource revenue, if any. The "tax highlights" section at the beginning of each section contains some of the more important tax changes and, where possible, lists them in order of precedence. The narrative summaries of tax changes are categorized under the following eight headings: 1. Corporate income tax: rates, credits, deductions, inclusions, reporting, business income matters, and other items. Personal income tax: rates, credits, deductions, inclusions, and other items. This category may include the taxation of unincorporated businesses. Source: Based on provincial and territorial budget documents cited in the source notes for tables 12, 14, 16-17, 19, 21, 24-27, and 29-31. finances of the nation n 105 Manitoba by a corporation that has a Manitoba permanent establishment and a contract with a qualifying research institute, and 50 percent refundable for in-house R & D expenditures. f The Ontario innovation tax credit is available on up to $3 million of expenditures for a corporation that has taxable income under $500,000 and taxable capital under $25 million (to a maximum annual credit of $240,000). A corporation is eligible for a partial credit if its taxable income is over $500,000 but less than $800,000 or its taxable capital is between $25 million and $50 million. All current expenditures are eligible. Taxable income and taxable capital thresholds are set in the previous year on a worldwide associated basis. g The Ontario business research institute tax credit applies to 20 percent of qualifying payments (up to $20 million annually on an associated basis) to an Ontario eligible research institute (to a maximum annual credit of $4 million). h For all Quebec R & D tax credits, the following rates and conditions apply: 1. Quebec Canadian-controlled corporations that have fewer than $50 million in assets can claim the 30 percent rate on up to $3 million of R & D wages and/or eligible R & D expenditures for each credit; if assets held are between $50 million and $75 million, the rate is gradually reduced to 14 percent, which is the rate for all other taxpayers. The rates are higher in certain cases. Asset thresholds are set in the previous year on a worldwide associated basis (consolidated). These categories have been selected for organizational purposes and for ease of reference only. Some categories may overlap (for example, categories 1, 2, and 5). 2. The tax credit rate is 14 percent for Quebec corporations controlled by non-residents. Asset thresholds do not apply. An exclusion threshold is allocated among the Quebec R & D tax credits proportionally to the amount of eligible expenditures of each R & D tax credit. For each R & D tax credit, the eligible R & D expenditures are reduced by the allocated exclusion, which varies depending on the company's assets: the exclusion is a. $50,000 for a corporation whose assets are $50 million or less, b. an amount that increases linearly between $50,000 and $225,000 for a corporation whose assets are between $50 million and $75 million, and c. $225,000 for a corporation whose assets are $75 million or more. Asset thresholds are set in the previous year and are not on an associated basis. i A payment may be eligible for the Quebec R & D wage tax credit if the payment was made to an arm's-length subcontractor (up to 50 percent of the payment) or a non-arm'slength subcontractor (100 percent for wages paid and 50 percent of a payment to an arm's-length subcontractor if the payment was made under the non-arm's-length contract). j Quebec's university R & D tax credit may be available on 80 percent of a payment to an eligible entity such as a university, a public research centre, or a research consortium. k For the Quebec private partnership pre-competitive tax credit, a qualified expenditure may include wages paid relating to R & D, 80 percent of a payment to an arm's-length subcontractor (generally excluding a university, a public research centre, and a research consortium contract), payment for some materials, or payment for an overhead (or proxy) amount. l Saskatchewan's total refundable and non-refundable tax credits are capped at $1 million per taxation year. m Saskatchewan's refundable R & D tax credit is 10 percent of the lesser of Corporate Income Tax The general corporate tax rate increased by 1 point, from 11 percent to 12 percent, in 2018 as announced in the 2017 budget. The small business tax rate decreased from 2.5 percent to 2 percent after March 2017 as announced in the 2017 budget. The small business tax rate for 2018 was 2 percent as announced in the 2018 budget. The farmers' food donation tax credit was extended for one year, to the end of 2019. The credit and extension apply to individuals too. The interactive digital media tax credit was extended for corporations for five years, to August 31, 2023. For expenditures incurred on or after February 21, 2018, the BC film incentive tax credit was expanded to include scriptwriting expenditures on BC labour incurred by a corporation before the final script stage of production was complete. Previously, only scriptwriting expenditures incurred after the final script stage were eligible for a tax credit. The 2018 budget extended the book publishing tax credit for three more years, to March 31, 2021. Personal Income Tax The 2018 budget did not increase the personal income tax rates or brackets. The Budget 2017 Update raised the top marginal rate starting in 2018. 14 Starting in 2018, "the caregiver tax credit and the infirm dependant tax credit were replaced with a new BC caregiver credit" that "paralleled the Canada caregiver credit announced in the 2017 federal Budget." 15 To be eligible, British Columbians must care for an eligible adult relative dependent on the caregiver because of his or her mental or physical infirmity, whether or not he or she lives with the caregiver. The maximum credit amount was $4,556-a benefit of $230.33-and was indexed for 2019 and subsequent years. A spousal tax credit or an eligible dependant tax credit could be taken instead if available and greater; a single finances of the nation n 109 individual caring for an infirm adult relative could claim the greater of this credit and the eligible dependant tax credit. The elimination of the BC education tax credit for 2019 and following tax years paralleled the elimination of the federal education tax credit. Carryforwards could be used in 2019 and following years for education amounts from pre-2019 tax years. The mining flowthrough share tax credit was extended for one year to the end of 2018. Medical services plan premiums will be eliminated in 2020, following a 50 percent reduction effective in 2018, according to an announcement on December 27, 2017. Individuals were to see annual savings of up to $900; families were to see annual savings of up to $1,800. (The 2017 budget did not increase premiums by 4 percent, as announced in September 2016.) Although at one point a household was required to register for the reduced premium, it seemed that for elimination, registration was not required because the benefit was not determined by income. In November 2017, a task force was established to examine the best replacement policy; a final report with recommendations was released in March 2018. Medical services premiums were to be replaced by an employer health tax (EHT) effective after 2018. The EHT applies to all employers other than small businesses with a payroll of less than $500,000. The tax is phased in gradually, with rates ranging between 0.98 percent and 1.95 percent depending on payroll, as set out in table 13. Future details were promised on instalments and the sharing of exemption limits among associated corporations. Sales Tax Effective April 1, 2018, the exemption for avalanche airbag backpacks includes all avalanche backpacks, not just those triggered by compressed air. On a date to be specified in regulations, the legislation and regulations are amended to enable online accommodation platforms such as Airbnb to register as PST collectors for the collection and remission of PST and the municipal and regional district tax on accommodation. Thus, owners and lessors-hosts of accommodation units-need not register. The platforms enable or facilitate transactions between buyers and providers of short-term accommodation in the province. From a date specified in regulations, revenue from the municipal and regional district tax collected by municipalities, regional districts, and eligible entities (such as tourism-focused non-profits) can be used to fund affordable-housing initiatives. Currently, those funds can be used only for tourism marketing, programs, and projects. Effective retroactive to April 1, 2013, the British Columbia Provincial Sales Tax Act clarified that PST applies to software provided in optional as-needed maintenance agreements. Effective April 1, 2018, the luxury surtax on passenger vehicles with a purchase price of $125,000 to $149,999 increased from 5 percent to 10 percent (from 12 percent to 15 percent for private sales); for vehicles with a cost of $150,000 or more, the surtax increased from 10 percent to 20 percent (from 12 percent to 20 percent for private sales). The new rates applied to new and previously owned vehicles. Effective on royal assent, services-not just goods and software-may be included in a tax payment agreement between the province and an interjurisdictional railway. Effective retroactive to April 1, 2013, a retailer on a cruise ship in British Columbia waters was not required to collect PST on sales made during the course of scheduled sailings. Sin Taxes Tobacco tax on a carton of 200 cigarettes increased from $49.40 to $55.00 (from 24.7 cents to 27.5 cents per cigarette) effective April 1, 2018, and from that date also increased for loose tobacco from 24.7 cents per gram to 37.5 cents per gram. finances of the nation n 111 Resource-Related Matters The Motor Fuel Tax Act refund rates for an international fuel tax agreement licensee will increase to reflect carbon tax increases on April 1 of each year from 2018 to 2021, ensuring that the licensee pays carbon tax only on fuel used within the province. Effective April 1, 2018, marine diesel fuel used in interjurisdictional cruise ships and ships prohibited from coasting trade under the Coasting Trade Act is exempt from motor fuel tax, paralleling a carbon tax exemption for those ships. Effective April 1, 2018, motor fuel tax rates on clear gasoline and clear diesel in the Capital Regional District increased from 3.5 cents per litre to 5.5 cents per litre. The tax increase-which is expected to raise $7 million annually-was intended to help finance the Victoria Regional Transit Commission and its share of funding for the Victoria transit system. Effective retroactive to February 18, 2014, an exemption was provided for security for refiner collectors that acquired fuel for retail sale from other refiner collectors. A refund was available for security paid. The Budget 2017 Update increased, effective April 1, 2018, the carbon tax rates by $5 per tonne of carbon dioxide equivalent emissions annually until the rates equal $50 per tonne on April 1, 2021. 16 Real Estate Taxes Effective February 21, 2018, a further 2 percent tax applied to the residential portion (a residential taxable transaction) with a fair market value (FMV) exceeding $3 million. Previously, the tax was 3 percent of the FMV of a residential taxable transaction that exceeded $2 million. Effective February 21, 2018, the additional property transfer tax rate was increased from 15 percent to 20 percent. Newly added areas were the Capital Regional District, the Regional District of Central Okanagan, the Fraser Valley Regional District, and the Regional District of Nanaimo; transitional rules may exempt regional transactions entered into before the effective date, but there are no such rules for Metro Vancouver transactions. Effective for transactions after February 20, 2018, transfers of a bankrupt's principal residence from a trustee in bankruptcy or a (former) spouse are exempt from the property transfer tax regardless of whether any consideration was exchanged. Announced on January 2, 2018, the property value threshold for the full homeowner grant was increased from $1.6 million in 2017 to $1.65 million in the 2018 tax year. The grant was reduced by $5 for every $1,000 of assessed value that exceeded the threshold. Effective for 2019 and subsequent years, the school tax rate will increase for high-value properties in the residential class including detached homes, stratified condominium or townhouse units, and most vacant land. The tax increase, which applies to residential assessed value exceeding $3 million, is 0.2 percent for property valued at over $3 million and up to $4 million, and 0.4 percent on the value over $4 million. The tax will be administered through the existing school tax system, with municipalities and the provincial surveyor of taxes being responsible for collection. According to longstanding policy, non-residential school property tax rates were increased by inflation plus new construction. Rates were set when revised assessment roll data became available in the spring. However, both the major and light industry classes of school property tax rates were set at the same rate as the business class tax rate, consistent with the policy in the 2008 budget. The Hydro and Power Authority Act was clarified to limit the authority's school tax liability to land that it owned in fee simple and improvements, without affecting Nisga'a lands or taxing Treaty First Nations lands. The average residential class school property tax increased, in accordance with longstanding policy, by the province's inflation rate in the previous year. Rates were to be set when revised assessment roll data became available in the spring. Effective for 2019 and subsequent tax years, municipal revitalization property tax exemptions applied to eligible new purpose-built non-stratified rental housing (or substantially renovated with a minimum net gain of five units) if the municipality issued a relevant certificate after February 20, 2018. Terms of the municipal exemption reflect the provincial exemption. A speculation tax on residential provincial property applied first in 2018 as an annual property tax (in Metro Vancouver and the Fraser Valley, Capital, and Nanaimo regional districts, and in the municipalities of Kelowna and West Kelowna) to target foreign and domestic homeowners who did not pay income tax in the province, including owners of vacant property. Most homeowners were exempt up front, including owners of long-term rental properties and certain special cases. A non-refundable income tax credit was available for those who paid income tax; the finances of the nation n 113 credit could be carried forward. The tax rate was $5 per $1,000 of assessed value in 2018 and $20 per $1,000 of assessed value in 2019. The tax was administered by the province, outside the normal property tax system and its cycle. The reporting form collects information such as the taxpayer's social insurance number (SIN), household information, worldwide income information, information relating to upfront exemptions, and other information useful for audits and enforcement. Relevant information is made available to the Canada Revenue Agency (CRA). The single rural area residential property tax rate increased for 2018 by the previous year's inflation rate, in accordance with longstanding policy. Similarly, rural area non-residential property tax rates increased by inflation plus the tax on new construction. Rates were set when revised assessment data became available in the spring. Online accommodation platforms were enabled to collect and remit PST and municipal and regional district tax on short-term accommodation, effective on a date proclaimed by regulation. Municipalities, regional districts, and eligible entities, such as tourism-focused non-profits, that receive revenue from the municipal and regional district tax will be allowed to use revenue to fund affordable-housing initiatives. The province is examining the property tax treatment of residential property in the Agricultural Land Reserve as part of its broader review to ensure that such land is being used in farming. Pensions No changes were announced. Other The province introduced several changes to enhance administration and information sharing. The Property Transfer Tax Act was amended to increase the limitation period, enable additional information to be collected, introduce administrative penalties for non-compliance, extend GAAR to the entire Act, and enable tax administrators to access additional information on property transactions, including from the Multiple Listing Service (MLS) database. A fee was to be newly charged to recover the costs of out-of-province audits for the Carbon Tax Act, the Motor Fuel Tax Act, and the Provincial Sales Tax Act, at a date promised to be specified in regulations. The provincial Income Tax Act was amended effective for a transaction entered into on or after February 20, 2018, or a series completed by that date, to introduce a reportable transaction rule paralleling federal rules and requiring proactive disclosure by taxpayers and their advisers of certain avoidance transactions; that act was also amended to parallel federal rules relating to GAAR effective February 21, 2018. Effective on royal assent, the Income Tax Act and the Land Tax Deferment Act were amended to allow information sharing between the two acts, and the Income Tax Act and the Logging Tax Act were also amended, effective on royal assent, to no longer require the lieutenant governor in council to pre approve information-sharing agreements entered into under those acts. Introduction of a 114 n canadian tax journal / revue fiscale canadienne 67:1 new data collection system to improve the collection and accuracy of oil and natural gas royalty information requires amendments to the Petroleum and Natural Gas Act to ensure privacy of collected information and to allow proper sharing of information. Amendments are effective on royal assent and include changes regarding non-compliance and reporting errors by industry participants, giving tax authorities power to penalize the non-payment of royalties. Work has begun to allow the collection of SINs-expected to begin in 2019-for the homeowner grant application process. The province intends to require developers to collect and report comprehensive information relating to the assignment of pre-sale condominium purchases. The province is taking steps to track beneficial ownership information by requiring additional information as part of the property transfer tax form and to establish a publicly accessible registry of the beneficial owners of all property in British Columbia. Alberta ( Table 14) Tax Highlights n No new tax increases n Tax credits intended to diversify the economy Corporate Income Tax A refundable interactive digital media tax credit was introduced. The credit was 25 percent of eligible labour costs incurred after March 2018, with an additional 5 percent for a company that employed workers from underrepresented groups. Details of the diversity and inclusion enhancement were promised to be provided when regulations were introduced. The annual budget was set to reach $20 million by 2020-21. The capital investment tax credit (CITC), announced in the 2016 budget as a part of the Alberta Jobs Plan, benefited a corporation that invested in eligible capital assets beginning in 2017 by providing a 10 percent non-refundable credit for up to two years. The credit benefited spending on property or other capital in eligible industries such as value-added agriculture, M & P, tourism infrastructure, and culture. The 2018 budget extended the credit to 2021-22. Support was $30 million annually. In addition to the CITC and as part of the Alberta Jobs Plan, the government implemented the Alberta investor tax credit (AITC) to support jobs and economic diversification. The 2018 budget also extended the AITC until 2021-22. The AITC was a 30 percent credit for an equity investment in an eligible Alberta business that undertook research, development, or commercialization of new technology, new products, or new processes. The AITC also applied to a business engaged in interactive digital media development, video post-production, digital animation, or tourism. finances of the nation n 115 An additional 5 percent credit was available for investments in eligible business corporations that met diversity and inclusion criteria; details were promised with the introduction of regulations. The AITC program had an annual budget of $30 million. The tax credit was available via certificate to an eligible individual or corporation that was approved after application. An individual must file the certificate with his or her personal income tax return and can claim a refundable AITC of up to $60,000 per annum, or up to $300,000 over five years. A corporation can claim a nonrefundable AITC on its tax return without any maximum limit on the amount of the credit. Funding was provided on a first-come, first-served basis. Personal Income Tax See the description of the AITC above. As promised in the 2016 budget, income tax brackets began to be indexed as of 2017. Credit amounts and bracket thresholds increased by 1.2 percent in 2018. Notes: The figures showed only net operational revenues and expenditures, including net income of government business enterprises. Debt-servicing costs related to general debt only. "Other revenues" included non-renewable resource revenue of $3,829 million, but were still significantly lower than in 2014-15. The budget was presented on a fully consolidated basis, which includes school boards, universities and colleges, health entities, and the Alberta Innovates corporations. The risk adjustment in the fiscal plan was included to recognize the potential impact of world oil markets on the province's resource revenue. Sales Tax No changes were announced. Alberta does not impose a sales tax. Sin Taxes Alberta would collect the revenue from the sale of cannabis upon legalization in 2018. In December 2017, the provincial and federal governments agreed to principles to govern tax collection and sharing in the first two years in order to keep prices low and curtail the illegal market. The governments agreed to share tax revenues equal to the greater of $1 per gram and 10 percent of the product price; the provinces would receive 75 percent of the tax room and could also collect additional tax of up to 10 percent of the retail price. The federal government would use the federal excise tax to collect the tax on Alberta's behalf and distribute the revenue to the province. The Alberta Gaming and Liquor Commission (AGLC) collected a markup on wholesale distribution and retail sales of cannabis through the public online system. Markups were limited to costs of the AGLC's cannabis operations and a reasonable profit margin. Resource-Related Matters A carbon fee (carbon price) was imposed for large emitters effective after 2016. Table 15 shows the rates on major fuels for 2017 and 2018; a full list was contained in the 2016 budget. Some exemptions apply. Real Estate Taxes The total education property tax requisition was frozen for 2018-19. However, the farmland rate increased from $2.48 to $2.56 per $1,000 of equalized assessment and the non-residential rate increased from $3.64 to $3.76 owing to lower assessed values in 2016. The provincial government's share of total provincial-municipal property tax revenue decreased from 51 percent in 1994 (when the province assumed responsibility for this tax) to 25 percent in 2016. Pensions No changes were announced. Other The Alberta government sought public input into the preparation of its 2018 budget. Scheduled input was received until early February 2018. finances of the nation n 117 Sask atchewan ( Table 16 Corporate Income Tax The 2017 budget announced that the general corporate income tax rate was reduced by 0.5 of a percentage point on July 1, 2017 and is reduced again by that amount on July 1, 2019, for a total reduction from 12 percent to 11 percent. The rate reduction was prorated for straddle corporate taxation years. The M & P income tax rate was thus reduced from 10 percent to 9 percent. The 2018 budget restored the general corporate rate to 12 percent after 2017 and restored the province's M & P rate to 10 percent after 2017. There was no change to the small business threshold, which rose from $500,000 to $600,000 after 2017 in accordance with the 2017 budget. The 2 percent rate for Canadian-controlled private corporations (CCPCs) is still applicable to active business income within that threshold. To encourage business investment, the 2018 budget introduced a new Saskatchewan value-added agriculture incentive (SVAI) to provide a non-refundable 15 percent corporate income tax credit for qualifying new capital expenditures. Eligible activities were defined as the physical transformation or upgrading of any raw/primary agricultural product or any agricultural by-product or waste into a new or upgraded product. Examples of such activities included pea protein processing, canola seed crushing, oat milling, malt production, and cannabis oil processing; cleaning, bagging, handling, and/or storing of primary products did not qualify. Qualifying projects included new or existing value-added agriculture facilities making capital expenditures of at least $10 million related to new or expanded productive capacity. Applicants were encouraged to contact the Saskatchewan Ministry of Trade and Export Development for further information or for conditional approval; in the next stage, the ministry issued a letter of conditional SVAI approval. After construction of new facilities was completed and operations were initiated, the conditionally approved applicant would provide evidence of eligibility, confirmed by a certificate granted by the ministry that indicated the amount of qualifying capital expenditures. A claim for the SVAI credit was made by submitting the certificate of eligibility to the Saskatchewan Department of Finance along with the CRA's notice of assessment. A rebate of the credit was limited to 20 percent of expenditures in year 1 of operations, 30 percent in year 2, and 59 percent in year 3. Unused credits could be carried forward for up to 10 years after the facility began operations. The program will terminate after 2022. To encourage business investment in early-stage technology startups, the 2018 budget introduced the Saskatchewan technology startup incentive (STSI) to address the capitalization challenges faced by Saskatchewan technology startups. The nonrefundable credit was equal to 45 percent of qualifying new investments in eligible Notes: Saskatchewan's summary budget presentation includes government core operations, government service organizations (such as ministries, boards of education, and health regions), and government business enterprises (such as Crown corporations). "Other revenues" included non-renewable resource revenue of $1,482 million for fiscal year 2018-19. Debt servicing is for general debt. The debt servicing from government business enterprises has been netted against the net income from government business enterprises, which is included in the revenue figure above. finances of the nation n 119 small businesses-that is, early-stage technical startups that develop new technologies in a new way, to create proprietary new products, services, or processes that are repeatable and scalable; have fewer than 50 employees; are incorporated and headquartered in Saskatchewan; and have a majority of staff and operations located in Saskatchewan. Investors may be accredited-including local investment fund managers and financial institutions-or non-accredited (they can invest within the limits of provincial securities legislation). Venture capital corporations may also raise capital and invest under the STSI program's terms. On making an investment, an eligibility certificate from Innovation Saskatchewan may be used to claim a credit of up to $140,000 per annum or $225,000 in total. Credits may be carried forward for four years after making an investment. During the minimum hold period of two years, the investee cannot be acquired, go public, or leave the province. At the end of two and a half years, the program will be evaluated. For further information, interested parties are encouraged to contact Innovation Saskatchewan at 306-933-7389. Personal Income Tax The 2017 budget reduced the province's three personal income tax rates, one corresponding to each marginal tax bracket: each rate (11, 13, and 15 percent) was reduced by 0.5 of a percentage point first on July 1, 2017 and again on July 1, 2019, to new rates on the latter date of 10, 12, and 14 percent, respectively. The 2018 budget temporarily froze tax rates before any deduction for 2019 and 2020; thus, personal tax rates were frozen at 2018 levels: 10.5, 12.5, and 14.5 percent. The dividend tax credit for non-eligible dividends was increased in 2018: from 3.367 percent in 2017, to 3.333 percent in 2018, and to 3.362 percent after 2018. The credit increase accounts for an automatic increase in provincial income taxes as a result of a federal change beginning in 2018. Saskatchewan did not mirror a federal change to consolidate its caregiver-related income tax credits into a single caregiver tax credit. Saskatchewan maintained the existing provincial infirm dependant tax credit and caregiver tax credits for a total maximum credit amount of $9,464, as compared with the federal maximum credit of $6,883. The STSI, discussed above, was also available to an individual. Sales Tax On February 26, 2018, Saskatchewan announced that the following insurance premiums were immediately exempt from the 6 percent PST, retroactive to August 1, 2017 (when insurance premiums became taxable in the province): individual and group life insurance; individual and group health, disability, accident, and sickness insurance; and agriculture insurance, including crop and livestock insurance, hail insurance, and margin/income insurance. Following substantial consultations with Saskatchewan's vehicle dealers, the PST exemption for used light trucks was eliminated effective April 11, 2018. PST continued to apply to all other used vehicles. The 2018 budget announced, effective April 1, 2018, the restoration of the trade-in allowance for PST: the value of a trade-in was now PST-exempt on the purchase of a vehicle. The budget also announced that in lieu of a $3,000 deduction, a purchaser of a used vehicle acquired through a private sale and registered for personal or farm use (non-commercial) was eligible for a $5,000 deduction for PST purposes. The budget also announced that PST did not apply to used vehicles that were gifted by a qualifying family member, such as a spouse, parent, legal guardian, child, grandparent, grandchild, or sibling. Rules in place prevented unfair avoidance of tax. An exemption since 2003 for ENERGY STAR ® certified appliances was intended to encourage the purchase of such items by consumers. The PST exemption was felt to be no longer needed-those appliances now were standard and represented a majority of sales-and the budget eliminated the PST exemption effective April 11, 2018. PST applied to all sales of cannabis in the province. In 2018, the government changed its PST legislation so that it could collect the tax from an out-of-province vendor (including streaming services such as Netflix) if the supply was used or consumed in the province. Sin Taxes Saskatchewan announced that it intended to enter into a two-year agreement with the federal government concerning the payment to the province of 75 percent of the federal excise duty collected on cannabis sales. Saskatchewan would also receive its share of revenue above the $100 million cap on federal revenues therefor. PST also applied to all sales of cannabis in the province. Uncertainty concerning the date of legalization, the size of the market, and the anticipated retail price meant that no revenue from such sales was included in the 2018 budget. Resource-Related Matters No changes were announced. The budget did not introduce a carbon tax. Real Estate Taxes No changes were announced. Pensions No changes were announced. Other There was no discussion in the budget of a Saskatchewan carbon-pricing regime; Saskatchewan said that it will launch a judicial challenge to the federal government's proposed nationwide tax. finances of the nation n 121 Manitoba ( Table 17) Tax Highlights n No new taxes or tax increases n Some tax credits extended and new credits created n Small business deduction threshold increases to $500,000 after 2018 Corporate Income Tax The small business deduction threshold was increased from $450,000 to $500,000 after 2018. The small business provincial rate was 0 percent for active business income up to the threshold. The book publishing tax credit-for an individual or a corporation-was extended by the 2017 budget for one year, to December 31, 2018. The refundable credit, which was intended to support the development of the province's book publishing industry, was equal to 40 percent of eligible Manitoba labour costs. The 2018 budget again extended the credit for one additional year, to December 31, 2019. The cultural industries printing tax credit-available to an individual or a corporation-was also extended for one year, to December 31, 2019. The credit was intended to assist in the development of the province's printing industry. A refundable corporate tax credit for child-care centre development was introduced to stimulate the creation of licensed child-care centres in workplaces. The new credit was available after budget day and before 2021 to a taxable private corporation that created a new child-care centre, for a total credit benefit of $10,000 per infant or preschool space created, up to a maximum of 200 spaces. The corporation must not be primarily engaged in child-care services. The credit could be claimed over five years. For the small business venture capital tax credit-available to an individual or a corporation-the $15 million revenue cap on an eligible corporation's size was eliminated, and the investment minimum was lowered from $20,000 to $10,000; both changes were effective March 12, 2018. These changes made the credit accessible to larger corporations and also allowed smaller investments by shareholders. The rental housing construction tax credit would be eliminated after 2018, but this would not affect projects under provincial review or those that were already provincially approved provided that the project was available for use before 2021. Personal Income Tax Pursuant to the 2016 budget, the personal income tax brackets and base personal amount were indexed to inflation starting in 2017; the indexing factor of 1.5 percent was set in November 2016. In 2018, the personal income tax brackets were $0 to $31,843, over $31,843 to $68,821, and over $68,821; indexation was expected to continue in subsequent years. The 2018 budget announced a large increase in the basic personal amount for the 2019 and 2020 taxation years, to $10,392 and $11,402, respectively. The basic personal amount increased, to match inflation, from $9,271 in 2017 to $9,382 in 2018. The 2018 budget announced that the labour-sponsored fund tax credit-virtually unused by Manitobans since its introduction in 1991-92-would be eliminated for shares acquired after 2018. This budget measure was not implemented, and approved shares acquired after 2018 continue to be eligible for the credit. A claim for the primary caregiver tax credit was simplified. Preapproval by the regional health authorities or by Manitoba Families was eliminated. The credit eligibility process was also changed: in lieu of an application, a caregiver must submit a copy of a completed registration form to Manitoba Finance and claim the credit on his or her income tax return. A caregiver who applied to Manitoba Health or Manitoba Families between January 1 and March 12, 2018 had his or her form forwarded to Manitoba Finance for registration. The process was also simplified by introducing a flat annual $1,400 credit for any caregiver, eliminating the calculation of the credit based on the number of days that care was provided, but eligibility finances of the nation n 123 remained subject to an existing 90-day threshold of care before a credit could be claimed. The education property tax credit was amended effective after 2018; from 2019, the credit would be based on school taxes and the $250 deductible would be eliminated. The seniors' education property tax credit would also be calculated on the school tax portion. With this change, all property tax credits would be based on school taxes effective beginning in 2019. See the discussion of corporate income tax changes above, some of which apply to an individual. Sales Taxes Effective after April 2018, two new sales tax exemptions were introduced, for drill bits designed specifically for oil or gas exploration or development, and for fertilizer bins used in a farming operation. The 2018 budget confirmed that the PST rate would drop to 7 percent by 2020. Sin Taxes Effective at midnight on March 12, 2018, the tobacco tax rate for fine-cut tobacco increased from 28.5 cents per gram to 45 cents per gram. The rate on cigarettes, cigars, and raw-leaf and other tobacco products remained unchanged. Resource-Related Matters Effective September 1, 2018, Manitoba's carbon tax imposed a tax of $25 per tonne of greenhouse gas emissions that applied to gas, liquid, and solid fuel products intended for combustion in Manitoba. Existing international fuel tax agreement rules for commercial transportation and trucking that prorate fuel-use charges to a jurisdiction also applied to the carbon tax in Manitoba. Not subject to the carbon tax were certain fuel uses and exemptions provided to protect sectors and industries that are trade-exposed to jurisdictions that do not have a comparable carbon price, to protect the agricultural sector, and to apply only to emissions in the province. The main exemptions were for agricultural process emissions, marked fuels, and output-based pricing system entities that emitted at least 50,000 tonnes of CO 2equivalent per year. (A smaller entity was exempt if government-approved.) The carbon tax was collected and remitted as follows: on transportation fuels, through the existing fuel tax system; on natural gas, by Manitoba Hydro; and on other products, by the purchaser. The carbon tax will be returned to Manitobans in the form of tax cuts in the next four years. The carbon tax rates applied to major fuels are shown in table 18. Real Estate Taxes The government promised that the education property tax would be calculated differently, and the administration of the tax would be streamlined to benefit low-income renters and municipalities. Pensions No changes were announced. Other Effective after 2018, the profits tax of 1 percent applicable to credit unions and caisses populaires with taxable income of over $400,000 was eliminated. The special tax deduction for credit unions and caisses populaires, which allowed for lower tax on part of their income, was phased out over five years starting after 2018, in line with similar measures adopted by some provinces and the federal government. These entities have continued access to the small business deduction. Administrative and technical updates were made. Tobacco tax enforcement measures and the administration of the insurance corporations tax were streamlined. The following changes were made to the provincial Income Tax Act: streamlining of the application for the education property tax credit on the property tax statement in order to ensure self-assessment (depending on the timing of notification by the relevant municipality); removal of ambiguity regarding access to the community enterprise development tax credit via regulations; updating of the R & D tax credit to ensure consistency with federal income tax changes; retroactive amendment of the small business deduction for credit unions to ensure that the administration of the deduction reflects provincial policy and legislation; amendment of right-ofrecovery provisions to reflect the federal administration of the deduction of Manitoba tax credits from a taxpayer who owes tax in another province; and amendment of green energy equipment tax credit regulations to allow related retroactive regulations by the minister of finance. The province promised amendments that would allow chiropractors to provide professional services through professional corporations. An insurance business must now file and pay its 2018 insurance corporations tax electronically, using the province's online tax system, TAXcess; a 2018 return is due on March 20, 2019. There was no rate change, but the previous requirement to pay quarterly instalments was eliminated. The Ontario innovation tax credit (OITC) was increased by the previous government for expenditures incurred after March 27, 2018 from 8 percent to 12 percent (prorated for straddle years) to encourage small and medium-sized businesses to engage in R & D. If a qualifying corporation had a ratio of R & D expenditures to gross revenues that was at most 10 percent, the company was eligible for the regular 8 percent OITC; between 10 percent and 20 percent, the enhanced rate (12 percent) applied on a straightline basis; and at least 20 percent, the enhanced 12 percent rate applied. Both gross revenues and R & D expenditures were those attributable to Ontario operations and were aggregated for associated corporations. The newly elected government said that it would not proceed with this or (as noted) the preceding initiative, but will "ensure that support provided for research and development is effective and efficient." 17 The 2018 budget extended eligibility (via regulatory amendment) for the Ontario interactive digital media tax credit to film and television websites purchased or licensed by a broadcaster and embedded in its website, applicable to websites that hosted content related to film, television, or Internet productions that did not receive either a certificate of eligibility or a letter of ineligibility before November 1, 2017. newly elected government.) The previous government became aware that business models in the film and television industries often required that a website purchased and licensed by a broadcaster be integrated within the broadcaster's website for a seamless user experience. In the 2017 fall economic outlook, the previous Ontario government proposed to lower the Ontario corporate income tax rate on small businesses from 4.5 percent to 3.5 percent. This item was not specifically mentioned in the 2018 fall economic outlook. The 2017 fall economic outlook also proposed that the M & P tax credit would reduce the corporate income tax rate to 10 percent. The previous government proposed to parallel the federal 2018 budget limit on the small business deduction for passive investment income between $50,000 and $150,000 earned in the taxation year: effective for taxation years beginning after 2018, the federal small business limit is phased out straightline for a CCPC and associated corporations that earn passive investment income within the specified range. (This limit was in addition to the province's phaseout of its small business finances of the nation n 127 deduction if the CCPC or associated corporations had between $10 million and $15 million in taxable capital employed in Canada; the effective limit was the lesser of the limit on taxable capital and the business limit on the basis of passive investment income.) The phasing out of the small business limit was another item that the newly elected government said that it would not proceed with; proposed legislation ensured that Ontario did not parallel the federal change. The 2018 budget indicated that the province was reviewing different countries' initiatives-patent boxes, tax refunds, deductions, and exemptions-in order to keep ownership in the province of R & D performed in Ontario. The previous government promised to develop an incentive that works best for Ontario. The newly elected government made no specific mention of these initiatives in its 2018 fall economic outlook. The 2018 Ontario budget promised to parallel 2018 federal budget measures that address sophisticated financial instruments and structured share repurchase transactions of some Canadian financial institutions that realized artificial tax losses. 18 Ontario's newly elected government did not specifically mention these initiatives in the 2018 fall economic outlook. The EHT (employer health tax) exemption will increase in 2019 from $450 to $490 on the basis of Ontario's consumer price index. The exemption increase will reduce the EHT, on average, by about $690 in 2019 for some 58,000 employers. The 2018 budget proposals to target the EHT exemption and the incorporation of the federal anti-avoidance rules-which would have slightly increased the EHT for 20,000 Ontarians-will not be proceeded with, according to the 2018 fall economic outlook. The newly elected government promised in the 2018 fall economic outlook to follow any federal initiative that expensed new depreciable assets-in response to the current US tax reform. 19 Personal Income Tax The 2018 budget proposed, for the 2018 taxation year, to eliminate the personal surtaxes (20 percent and 36 percent) and to amend the personal income tax brackets and rates. The newly elected government said that it would not be proceeding with this proposal. The former government said that the proposed changes were intended to simplify the personal income tax calculation, and the elimination of the surtaxes would ensure that non-refundable tax credits provided the same maximum relief to all taxpayers. The newly elected government agreed that these proposals, now cancelled, would have meant a personal income tax increase of about $200 on average for approximately 1.8 million people. The 2018 budget proposed to enhance support for charitable giving by increasing the tax credit rate on donations exceeding $200 to 17.5 percent. The newly elected government did not include a specific reference to this proposal in the 2018 fall economic outlook. The 2018 Ontario budget promised to parallel a 2018 federal budget measure that limited income sprinkling through the use of private corporations, effective for 2018 and subsequent years. (Income sprinkling-also referred to as "income splitting"-involved diverting income from a high-income individual to a minor or other family member so that the income would be taxed at a lower combined federal and provincial rate.) Thus, Ontario personal income tax at the top marginal rate would apply to the split income of an adult family member who was not active in the business. The only specific mention of this initiative in the 2018 fall economic outlook was a reference to a federal change that allows payers of the tax on split income to apply the disability credit against that tax; Ontario will parallel that change. The 2018 fall economic outlook suggested that, starting in 2019, the government would introduce a new non-refundable tax credit for low-income individuals and families (the "LIFT credit") to eliminate or reduce the provincial income tax for low-income taxpayers with employment income (who had not been in prison for more than six months in the year). The maximum credit is the lesser of $850 and 5.05 percent of employment income, reduced by 10 percent of the greater of adjusted individual net income over $30,000 (up to $38,500) and adjusted family net income over $60,000 (up to $68,500), including a spouse's or common-law partner's income at year-end. The credit is limited to the Ontario personal income tax payable, excluding the Ontario health premium. The taxpayer must be a Canadian resident at the beginning of the year and an Ontario resident at year-end. Critics say that more assistance to low-income workers would be offered by reinstating the previous government's increased minimum wage of $15 an hour in 2019. The newly elected government's 2018 fall economic outlook promised to adjust the non-eligible dividend tax credit calculation to maintain the applicable rate at 3.2863 percent. The newly elected government's 2018 fall economic outlook promised to parallel a federal change that modified the pension income tax credit to take into account additional federal veteran's benefits. Sales Tax Ontario HST would apply to First Nations members who purchased cannabis offreserve, consistent with a status Indian's current off-reserve purchases of alcohol and tobacco. However, it was proposed that a status Indian who was registered to obtain medical cannabis from a licensed producer should be eligible for the point-of-sale rebate of the 8 percent provincial portion of the HST for purchases delivered offreserve. The newly elected government's 2018 fall economic outlook promised to remove a reference to the Canadian Red Book and the Canadian Older Car/Truck Red Book in regulation 1012 under the Retail Sales Tax Act. finances of the nation n 129 The 2018 fall economic outlook also promised to remove a spent provision that provided one-time support to a business during the transition to HST in 2010. In addition, certain amendments to regulations were promised that would replace outdated references to the GST and change references to PST to refer instead to HST. Sin Taxes The previous government promised to amend the small beer manufacturer's tax credit and the definition of a microbrewer in the Alcohol and Gaming Regulation and Public Protection Act, 1996, to encourage growth of small beer manufacturers and microbrewers. Both amendments were to be effective from March 1, 2018. This initiative was not specifically mentioned in the 2018 fall economic outlook. On October 18, 2018, the newly elected government proposed not to move forward with the basic tax rate increase on beer that was scheduled by the previous government for November 1, 2018. Subject to legislative approval, from November 1, 2018, the basic beer tax rate would remain at rates that were set to apply from March 1, 2018 to February 28, 2019. Earlier in the year, the newly elected government reduced the minimum beer price to $1 per bottle plus deposit. The government also promised a review that might result in beer and wine being available for sale in corner, grocery, and big-box stores. Increased hours (9 a.m. to 11 p.m., seven days a week) for the Beer Store, Liquor Control Board of Ontario stores, and authorized grocery stores were said to improve choice for consumers. To provide regulated and restricted access to cannabis, the federal government's 2018 budget proposed a new federal excise duty at a flat rate (imposed at the time of packaging) of $1 per gram or $1 per seedling. A lower rate was imposed for trim versus flower. At the time of delivery to a purchaser, a 10 percent ad valorem rate applied: the licensee was liable to pay the duty at the higher of the flat rate and the ad valorem rate. The federal government agreed with most provinces and territories-and Ontario intended to enter into such an agreement-to pay to a participating jurisdiction 75 percent of the duty raised (and any excess over $100 million otherwise earned in duty by the federal government) for the first two years after legalization. This sharing with Ontario applied to sales intended for Ontario. The newly elected government reduced the estimate of the provincial share of federal excise duty revenue by $18 million, partially offset by a reduction in net costs (primarily from retail storefronts' construction by the Ontario Cannabis Store) of $15 million, for a net reduction of $3 million in revenues from cannabis. The gaming commission will enforce the provincial rules, including the minimum age of over 18. Proximity to children's playgrounds, hospitals, and child-care facilities is also restricted. Permitting the sale of cannabis through private retail stores means that the government will avoid the capital expenditure of a bricks-andmortar province-run store. As indicated in the 2017 budget and confirmed in the 2018 budget, effective at 12:01 a.m. on March 29, 2018, the tobacco tax rate increased from 16.475 cents to 18.475 cents per cigarette (equal to an increase of $4 per carton) and per gram for 67:1 tobacco products other than cigars. Tobacco tax on a pack of 20 cigarettes equalled $3.70; on a pack of 25 cigarettes, $4.62; and on a carton of 200 cigarettes, $36.95. The rate of tobacco tax on the taxable price of cigars remained at 56.6 percent. A further increase of $4 per carton of cigarettes was planned for 2019, but the new government said in its 2018 fall economic outlook that it would not move forward with this initiative. The previous government amended the Tobacco Tax Act in May 2017 to require that, effective for 2018, restrictions existed on the import, possession, sale, and delivery of cigarette filter components to registered tobacco manufacturers, subject to certain exemptions (for example, for transporters of such components). Penalties and offence provisions applied, and authorities were permitted to seize and cause forfeiture. This initiative was not specifically mentioned in the 2018 fall economic outlook, but Ontario issued a release thereon, which is available on the government's website. 20 Resource-Related Matters The previous government proposed to no longer require First Nation individuals and band councils to apply for and use a certificate of exemption (an Ontario gas card) issued by the Ministry of Finance as proof of entitlement when purchasing gasoline on-reserve, effective in 2019. The regulatory proposal substitutes for the Ontario gas card a certificate of Indian status or a secure certificate of Indian status card from individuals; band councils would use an identifier issued by the government. This initiative was not specifically mentioned in the 2018 fall economic outlook. Owing to late tax-rate changes, the previous Ontario government said that Florida may require an additional tax payment under the international fuel tax agreement for activity during the first quarter of 2018. This matter was not specifically raised in the 2018 fall economic outlook. The 2017 Ontario fall economic outlook proposed changes to the Mining Tax Act that expedited a functional-currency election, effective on the day (December 14, 2017) that the omnibus act received royal assent. The 2018 fall economic outlook did not specifically mention this initiative. Relief from taxes under the Electricity Act, due to expire at the end of 2018, is extended by the 2018 fall economic outlook until the end of 2022. Relief applies to the transfer tax (reduced from 33 percent to 22 percent under the proposal's time extension, and to 0 percent for transfers by municipal electrical utilities with fewer than 30,000 customers) and certain payments in lieu of taxes (PILs) payable on the transfer of electricity assets to the private sector. Capital gains from PILs deemed dispositions are also PILs-exempt. finances of the nation n 131 Real Estate Taxes The 2018 budget announced that it proposed to pass a regulation to allow land transfer tax for certain unregistered dispositions of beneficial interests in land through certain types of partnerships and trusts, to be payable within 30 days from the end of the calendar quarter of the disposition, rather than within 30 days of the disposition. The change was intended to reduce the administrative burden of reporting and payment. The 2018 fall economic outlook did not specifically mention this initiative. The previous government planned to post on its website guidance regarding minimum information and documentation that a partnership or the authorized representative of a trust should provide when submitting a consolidated quarterly filing for the land transfer tax. The 2018 fall economic outlook did not specifically refer to this initiative. The previous government announced that the province continued to review issues raised in earlier consultations regarding the land transfer tax. The 2018 fall economic outlook did not specifically refer to this initiative. As part of a commitment announced in the 2017 budget, the 2018 budget made further rate adjustments to modernize the property taxation of railway rights-ofway. Ontario reduced further rate inequities by increasing the lowest property tax rates on mainline railway rights-of-way to a minimum of $110 per acre in 2018. (The lowest mainline rate in 2016 was about $35 per acre.) The newly elected government did not specifically refer to this initiative in the 2018 fall economic outlook. In recognition of challenges faced by the shortline sector of the railway industry, the 2018 budget promised to continue to freeze shortline railway property tax rates at 2016 levels. The 2018 fall economic outlook did not specifically refer to this initiative. In response to municipal concerns regarding the property tax revenue received in respect of high-tonnage rail lines, the 2018 budget announced that, beginning in 2018, municipalities would have the option to increase rates per acre of hightonnage rail lines in accordance with a new adjusted tax rate schedule. Details were promised to be provided in the spring of 2018. The 2018 fall economic outlook did not specifically refer to this initiative. The 2018 budget amended the Assessment Act to exempt non-profit child-care facilities that leased space in otherwise tax-exempt properties. This is consistent with the Municipal Property Assessment Corporation's (MPAC's) historical treatment of these facilities. The 2018 fall economic outlook did not specifically refer to this initiative. The 2018 budget committed to granting the city of Toronto the right to provide a property tax reduction of up to 50 percent to qualifying facilities that offer affordable spaces for the arts and culture sector. The 2018 fall economic outlook did not specifically refer to this initiative. Businesses on land owned by Victoria University in Toronto benefited from a property tax exemption, unlike other businesses and provincial universities. The 132 n canadian tax journal / revue fiscale canadienne 67:1 2018 budget committed to legislative amendments to ensure that only lands owned and occupied by the university were exempt. Any property tax increases to tenants would be phased in over several years. The 2018 fall economic outlook did not specifically refer to this initiative. The 2018 budget promised to review-including consultation with affected municipalities and airport authorities-payments in lieu of property taxes based on airport annual passenger rates (previously calculated in 2001 when the payments in lieu of property taxes were introduced). The 2018 fall economic outlook did not specifically refer to this initiative. As a result of a review promised in the 2017 budget (of the municipal portion of the education property tax's vacancy rebate and reduction programs), the 2018 budget promised to align the education property tax with recent changes to municipal vacancy programs-related to the 2016 budget-to ensure greater provincial consistency. The changes were to take effect in 2019, to ensure adequate business planning. The 2018 fall economic outlook did not specifically refer to this initiative. According to the 2018 budget, an adjustment to the education property tax rate calculation from the 2016 budget would be maintained in 2018. Ontario would also continue to monitor this tax, including the ability to verify accurate remittance. The 2018 fall economic outlook did not specifically refer to this initiative. For the 2016 assessment update, Ontario had introduced an advance disclosure process that allowed businesses to contribute to determining the finalization of assessed values. To strengthen this process, the 2018 budget proposed that for the 2021 taxation year, the valuation date would be January 1, 2019, to encourage a more open exchange of information. The 2018 fall economic outlook did not specifically refer to this initiative. Ontario also started to review requests for information by property owners. In addition, to ensure that compliant parties were not disadvantaged during valuation or on appeal, the previous government promised to review the format of MPAC's requests and to make amendments in the fall of 2018 to address non-compliance. The 2018 fall economic outlook did not specifically refer to this initiative. Effective December 16, 2017, Teraview, Ontario's land registration system, was updated to include new land transfer tax statements on the application of the nonresident speculation tax (NRST). These new statements replaced the three statement options available when NRST was introduced. NRST could not be paid at the time of electronic registration until December 30, 2017. Transfers subject to NRST and registered before December 30, 2017 required prepayment to the Ministry of Finance of both NRST and land transfer tax. If documents were required to be registered at the Land Registry Office before or after December 29, 2017, NRST payable must be prepaid (along with land transfer tax) to the Ministry of Finance. The land transfer tax affidavit was amended to incorporate required NRST statements. The 2018 fall economic outlook did not specifically refer to this initiative. Provincial land tax is property tax paid in unincorporated areas of northern Ontario outside municipal boundaries. A review of the tax was announced in 2013, and finances of the nation n 133 the final phase of reform was announced in 2017, including confirmation that the tax rate would be $250 per $100,000 of assessed value. This initiative was not specifically referred to in the 2018 fall economic outlook. Annual rate changes, starting in 2018, are shown in table 20. The 2018 fall economic outlook proposed to amend the Assessment Act to create an Ontario property tax exemption for properties occupied by branches of the Royal Canadian Legion. Pensions See the discussion under "Other" below. Other Ontario promised to follow federal anti-avoidance rules relating to the small business deduction for the EHT exemption; starting in 2019-subject to seeking public comment on these changes-the exemption will be available only for an individual, a charity, a not-for-profit organization, a private trust, a partnership, or a CCPC, and the province will incorporate federal anti-avoidance rules precluding the multiplication of the small business deduction and set a rate for associated employers consistent with the exemption. The newly elected Ontario government seems to have reversed the province's position on exploring measures that target the EHT exemption. Ontario announced that it continued to work closely with the federal, provincial, and territorial governments and the CRA to combat aggressive tax-planning schemes eroding the common tax base. The 2017 budget created a group of expert tax advisers for this purpose. In furtherance of its efforts to combat the underground economy, Ontario promised several measures. Regarding electronic sales suppression, Ontario promised to address the practice and also mandate that prescribed businesses update their electronic cash register systems to meet legal requirements that stop businesses from manipulating sales transaction information. Continued consultation was promised for the coming months in order to ensure, inter alia, a reasonable transition period; the province also promised to consider financial and other support. Both initiatives were part of a provincial commitment to make the transition as easy as possible. The newly elected government's website contains information on the issue, but the legislation enacted by the previous government-The Revenue Integrity Act-will not come into force until a date is proclaimed. To address unregulated tobacco, the 2018 budget committed to a balanced approach of enforcement and partnerships. In addition to work done imposing penalties and seizing tobacco products, Ontario would penalize and thus prevent the diversion of raw-leaf tobacco; implement "track and trace" technology to monitor the movement and location of raw-leaf tobacco; support the Ontario Provincial Police (OPP) in expanding the contraband tobacco enforcement team; expand police services to fund and thus support tobacco investigations; and make legislative 134 n canadian tax journal / revue fiscale canadienne 67:1 amendments that would allow a court to authorize tracking devices in an investigation, in order to improve the tracking and monitoring of unregulated tobacco. The 2018 fall economic outlook did not specifically refer to these initiatives. To improve administrative effectiveness or enforcement, to maintain collections, and to enhance legislative clarity and flexibility to preserve policy intent, the 2018 budget proposed to amend various acts, including the Municipal Tax Assistance Act and various statutes administered by Ontario Finance. Additional proposed legislative initiatives included amendments to the Pooled Registered Pensions Plans Act, 2015, to incorporate the federal process for entering into or amending an existing agreement in the federal act, and amendments to the Climate Change Mitigation and Low-carbon Economy Act, 2016, for the reimbursement of expenditures by the Crown for funding initiatives that are reasonably likely to reduce or support a reduction of greenhouse gas emissions. These items were not specifically mentioned in the 2018 fall economic outlook by the newly elected government. The newly elected government promised to end the former government's capand-trade carbon tax effective July 3, 2018. The 2018 fall economic outlook says that the next stage of the provincial strategy involves achieving transparency for the actual cost of a federal carbon tax in the absence of a provincial carbon tax. A constitutional challenge was later filed by the province. The newly elected government also took action on so-called hallway health care by reducing pressure on hospitals-for example, by investing more in hospital beds and spaces in hospitals and communities. Increased investment in long-term-care beds will be made over the next five years, along with more investment in the treatment of mental health and addiction issues. Starting in March 2019, individuals under the age of 25 who are not covered by private plans will have eligible prescriptions covered. March 27, 2019 will be designated as Special Hockey Day to celebrate the contributions of those involved in this important initiative. In the 2018 fall economic outlook, the newly elected government also froze driver's licence fees. The new government announced a provision built into the fiscal plan for tax measures to strengthen Ontario's economy, such as paralleling a potential federal response to the accelerated capital cost allowance for new assets to address US tax reform. finances of the nation n 135 The environmental commissioner, the child and youth advocate, and the French-language services commissioner will become part of the auditor general's office or of the provincial ombudsman's office, according to the 2018 fall economic outlook. The 2018 fall economic outlook said that the newly elected government plans to reduce electricity bills by 12 percent and will end green energy contracts, close the Thunder Bay generating station, and extend operation of the Pickering nuclear generating station until 2024. The Ontario Energy Board will have its governance modernized to deliver accountability and predictability. The government is planning to publicly review current electricity pricing for industrial users. To encourage and allow more time for consolidation in the electricity distribution sector, the 2018 fall economic outlook extended two time-limited transfer tax incentives and a capital gains exemption under the deemed disposition rules (scheduled to expire at the end of 2018) until the end of calendar 2022. Ontario plans consultations to consider different ways to promote the electricity distribution sector. Ontario will support its partners who wish to expand oil distribution and also protect their competitiveness from the federal carbon tax. The Access to Natural Gas Act, 2018, tabled by the newly elected government, proposes a program to provide natural gas to outlying communities that will thereby become more attractive for job creation and new business growth. The new government promised to expand broadband and cellular projects in rural and northern communities and some urban areas. The 2018 fall economic outlook said that a strategy for achieving these objectives would be released in early 2019. The minister of agriculture, food, and rural affairs will launch an agricultural advisory group to inform government policies. The newly elected government plans to dissolve the Ontario College of Trades and create a more modern outcomes-focused system. The new government plans to review support for apprentices and businesses that employ and train them. In addition, the government will review the workers' compensation system to ensure that it remains sustainable. The new government will create efficiencies in the pension sector by supporting mergers and conversions that will reduce costs and increase efficiencies, including some under way in the hospital, municipal, and university sectors. Changes to the Pension Benefits Act also have been proposed that would allow plan administrators to allow electronic beneficiary designations to reduce red tape. Ontario wishes to support a streamlined capital markets regulatory system and will respect any related Supreme Court of Canada decision. The new Financial Services Regulatory Authority of Ontario (FSRAO) will deter fraud, foster competition and innovation, and streamline the regulatory processes. The new government proposes to amalgamate the FSRAO with the Ontario Deposit Insurance Corporation to simplify the province's regulation. The new Ontario government is committed to working with willing partners to ensure sustainable northern development and will review the Far North Act, 2010, 67:1 to ensure that land-use planning aligns with local, First Nations, and provincial priorities. The government will also continue to explore ways to encourage development of northern natural resources and will establish a special mining working group to focus on speedier regulatory approvals and the attraction of major new investments. Algoma will be supported in its business restructuring; Ontario will continue to dedicate the resources necessary to fight forest fires across the province; and highway 11/17 will be enhanced by two additional lanes in certain stretches. The province will review other initiatives to meet northerners' transportation needs, including rail and bus services. Ontario will develop a plan to assume responsibility for the Toronto Transit Commission in order to rationalize transportation in the Greater Toronto Area (GTA) and Greater Hamilton Area; a special adviser was appointed in August 2018. A review of high-speed rail's future in Southwestern Ontario is under way. The province will resume the environmental assessment for the GTA west highway corridor, suspended in 2015, to relieve congestion in the GTA. A review of the Metrolinx agency will proceed with the aim of developing an efficient regional transit system. The newly elected government ended the drive clean program for passenger and light-duty vehicles effective April 1, 2019, owing to enhanced automobile industry standards. A plan to be launched in the spring of 2019 will aim at increasing housing supply through consultation and over the longer term through actions rolled out over the next 18 months. Reintroduction of a rent control exemption for new rental units first occupied after November 15, 2018 is intended to encourage an increase in housing supply. Increased fairness in automobile insurance rates, reduction of the regulatory burden in automobile insurance, and increased computerization of the industry will be initiated by the new government. Regulatory oversight will also be ensured for financial planners and advisers to give comfort to consumers. Public consultation began in September 2018 to reform education, including changes to the severity of responses to cases involving sexually abusive teachers. Math skills are important to success in the labour market; the new government thought that supporting a focus on fundamentals was more important to this end than the current discovery-based learning environment. Free speech on university and college campuses will be supported by the development by schools of a policy backed by an annual report; the government set a deadline of January 1, 2019. Noncompliant schools may be subject to a reduction in operating grant funding. The newly elected government's 2018 fall economic outlook promised to reform social assistance with a view to improving employment outcomes. Variable benefit accounts planned by the new government will allow retirees with defined benefit plans to receive income directly from their plans. Additional funding for digital, investigative, and analytical resources is available for fighting criminals, and a new team led by Crown attorneys will ensure that the best evidence is available to detain individuals charged with serious firearm offences. Nine new OPP detachments will replace aging facilities, and the aging Public finances of the nation n 137 Safety Radio Network-a critical resource for frontline and emergency responders-will be replaced. Adjudicative tribunals accountable to the attorney general will be reviewed for efficiency. A public awareness campaign will provide information on the dangers and identification of illegal tobacco. Completion of a monument to Canadians who served in Afghanistan, promised by the newly elected government, is expected in the fall of 2019. Green bonds capitalize on low interest rates and enable Ontario to raise funds, for example, for transit initiatives, extreme-weather resistant infrastructure, and energy conservation and efficiency projects such as health-and education-related projects. The 2018 fall economic outlook said that Ontario planned to issue its next green bond by the end of the 2018-19 fiscal year. The 2018 fall economic outlook promised to list province-wide consultations for the 2019 budget. Individuals and organizations can also e-mail or mail submissions directly to the Ontario minister of finance. Quebec ( Table 21) Tax Highlights n Small business rates standardized n Health-care contributions reduced n Sales tax on digital economy Corporate Income Tax The threshold entitlement to reduced health-care contributions increased from $5 million in 2018 to $5.5 million in 2019, and will continue to increase in equal annual amounts until the threshold reaches $7 million in 2022. The threshold will be indexed automatically in 2023 and subsequent years. A small or medium-sized business (SMB) that was an eligible specified employer whose payroll did not exceed $1 million and that was in the primary or manufacturing sector or in the service or construction sector, had its rate of health services fund contributions decreased from 1.5 percent to 1.25 percent and from 2.3 percent to 1.65 percent, respectively, on a straightline basis over five years starting on budget day. The contribution rate also decreased if the eligible specified employer in any of those sectors had an annual payroll between $1 million and $5 million; the rate was gradually reduced and varied from 1.65 to 4.26 percent, and the payroll limit gradually increased from $5 million to $7 million. The small business income tax rate was gradually reduced for an SMB not in the primary or manufacturing sector and reaches 4 percent in 2021. This change was effective for a taxation year that ended after budget day; the first instalment thereafter can be adjusted. The maximum rate for an SMB in 2021 and subsequent years will be 7.5 percent; the gradually reduced additional deduction for an SMB in the primary or manufacturing sector is then eliminated. A new refundable tax credit for an employee of an SMB was intended to encourage training. After budget day and before 2023, an SMB (a qualified corporation that has a Quebec establishment and carries on business in Quebec) could claim up to 30 percent of eligible training expenditures, to a maximum of $5,460 per annum, if the SMB's payroll for the taxation year or fiscal period did not exceed $5 million. For other SMBs, the total 30 percent rate of credit decreased linearly until payroll reached $7 million. After budget day, on-the-job training credits were enhanced for aboriginal workers, and the maximum weekly qualified expenditure limit and hourly rate increased for all eligible trainees. An additional capital cost allowance (CCA) of 60 percent replaced the 35 percent additional CCA introduced in the March 2017 Quebec Economic Plan for two years. The new CCA rate is available for two years for new manufacturing or processing equipment and for new general-purpose electronic data-processing equipment, both acquired after March 27, 2018 and before April 2020. A tax holiday for an investment project carried on after budget day was broadened to extend to the development of an eligible digital platform. An eligible digital finances of the nation n 139 platform meant a computer environment enabling content management or use that served as an intermediary in accessing information, services, or property supplied or edited by the corporation or partnership or by a third party, and that was not a taxexempt platform. The refundable tax credit for the production of multimedia events or environments presented outside Quebec was amended to remove the $350,000 per production limit. An application must be submitted for an advance ruling or a certificate (if no prior advance ruling application had been made) to the Socit de dveloppement des entreprises culturelles (SODEC) after budget day. A temporary refundable tax credit was introduced for expenditures related to the digital transformation of print media activities incurred after budget day and before 2023. A qualification certificate from Investissement Qubec was required to the effect that the company produced and disseminated a print or digital information medium containing original written content. The credit was 35 percent of the lesser of eligible digital conversion costs and the annual limit of $20 million. Tax assistance of up to $7 million was provided annually. For the refundable tax credit for film dubbing, the limit of 45 percent of consideration paid for the performance of a dubbing contract was eliminated effective after budget day. a Reduced linearly if the corporate employees' remunerated hours are more than 5,000 and less than 5,500, or if the corporate primary and manufacturing activities are between 25 percent and 50 percent. b Reduced linearly if the proportion of corporate primary and manufacturing activities is between 25 percent and 50 percent. 67:1 Amendments ensure that a virtual reality documentary may provide fewer than 30 minutes of programming (per episode in the case of a series) for the purposes of the refundable film production services credit. This amendment will apply to qualified productions for which a certificate application was filed with SODEC after budget day. Personal Income Tax Pursuant to the November 21, 2017 Economic Plan Update, the tax rate for the lowest tax bracket was reduced retroactive for all of 2017 from 16 percent to 15 percent. A new first-time home buyer's non-refundable tax credit for a qualifying housing unit acquired after 2017 was available in 2018 to a non-trust individual Quebec resident in an amount not exceeding 15 percent (the current first taxable income bracket) of a $5,000 acquisition cost. The unused portion of this maximum credit of $750 is not transferable to a spouse. The individual (or spouse), or a specified disabled person in need of a more accessible home, must have intended to occupy the home no more than one year after the purchase, and the individual or spouse cannot have owned a housing unit that was occupied by the individual in the fourth preceding calendar year before the acquisition. The RnoVert refundable tax credit was extended for another year to the end of March 2019 (for qualified expenses paid before 2020) for households that have not reached the $52,500 maximum. Tax-shield benefits were enhanced; the maximum increase in eligible work income was raised from $3,000 to $4,000 (in the previous year) for each household member as of 2018. The threshold for the tax credit to encourage experienced workers to stay in the labour market was lowered from 62 to 61 years of age. The new category of 61-yearold workers could claim a tax credit on a maximum of $3,000 of eligible work income in 2018; maximum eligible work income for older workers was increased by $1,000. The tax credit for a person living alone was broadened to include an individual who ordinarily resided in a self-contained domestic establishment maintained by the individual for himself or herself and for another person who was under 18 or was an eligible student for whom the individual was the parent, grandparent, or greatgrandparent where the individual ordinarily lived in the establishment throughout the year or until death. The individual who maintained such an establishment could claim the tax credit for persons living alone, for 2018 and subsequent years. The refundable tax credit limit applicable to child-care expenses for a child with a severe and prolonged impairment in mental or physical function and for other children under the age of seven at year-end was $13,000 and $9,500, respectively, for 2018. The limit for impaired children allowed for expenses of up to $50 per day for full-time child care and otherwise up to $36.50 for children under the age of seven. The two limits mentioned above and the other annual limit of $5,000 (for all other cases) are automatically indexed as of 2019. The dividend tax credit rate for the gross-up amount of eligible dividends received was decreased to reflect provincial and federal changes, from 11.9 percent of the gross-up amount to 11.86 percent if received after the budget day and before 2019. The rate was reduced to 11.78 percent in 2019 and to 11.70 percent after 2019. The rate of dividend tax credit for non-eligible dividends received was similarly reduced from 7.05 percent of the dividend gross-up amount to 6.28 percent for dividends received after budget day and before 2019, to 5.55 percent in 2019, 4.77 percent in 2020, and 4.01 percent in 2021 and subsequent years. The dual-basis compensation tax for financial institutions was extended for an additional five years in 2017. Rates for the new periods are set out in table 23; the compensation tax rates applicable to amounts paid as wages were adjusted after March 2018. The financial institution (throughout the year) must pay a compensation tax on wages paid after March 2018 at the applicable rate times the lesser of wages paid and the maximum taxable for the year, as shown in table 23. In April 2017, the National Assembly's Committee on Public Finance tabled a report on recommendations to the government for combatting the erosion of its tax base; the Tax Fairness Action Plan was published in November 2017 as Quebec's response to those recommendations. The plan identified 14 measures to prevent that erosion, divided into five strategic areas including the sales tax measures covered above. Quebec also recommended measures to recover personal and corporate income tax owed to it, strengthen tax and corporate transparency, and block access to government contracts for abusive tax avoiders, including those who use tax havens in abusive tax avoidance. The use of the Registraire des entreprises du Qubec will receive a boost to information technology development in order to improve the quality of information on the more than 900,000 companies registered and to enable more efficient use of the register. Quebec will also test the reliability of information in registries of which the province supported harmonization during negotiations of the Canadian free trade agreement. In 2017, Quebec announced its review of the voluntary disclosures program (VDP) to take into account, among other things, December 2017 federal changes to tighten eligibility for the CRA's VDP. Consultations with Revenu Qubec regarding changes to the program were promised to be carried out in 2018-19. A reward would be offered by Quebec for a tax informant to cover significant personal, social, or professional costs if at least $100,000 of tax was recoverable. Certain information must be provided by the informant. Quebec announced that it would amend its legislation to harmonize with the federal proposals on the tax on split income, and legislation proposed by the federal government on lookthrough rules for partnerships and trusts, as well as proposals to improve anti-avoidance rules to prevent the use of financial instruments to gain a tax advantage by creating artificial losses. Quebec promised funding to support the abuse of employment agencies to inform employees of their rights and responsibilities. Quebec also promised to subject food trucks and trailers to mandatory billing procedures through a sales recoding module (SRM) to be implemented by the finances of the nation n 145 summer of 2019. The measure will be similar to the establishment of SRMs in restaurants and bars. Quebec's Balanced Budget Act is intended to require the province to maintain a balanced budget and requires the establishment of a stabilization reserve to facilitate multi-year budget planning and also to allow sums to be deposited in the Generations Fund. Reporting obligations are required that depend on the size and cause of a deficit. The stabilization reserve is used to balance a projected budget deficit without requiring additional action such as spending reductions or revenue increases. To keep the budget balanced, the government planned to use $3 billion from the stabilization reserve for fiscal years 2018-19 to 2020-21. New Brunswick ( Table 24) Tax Highlights n Corporate income tax rate did not increase n Personal income tax rates did not increase n Small business rate reduced to 3 percent Corporate Income Tax The small business income tax rate decreased from 3.5 percent to 3 percent, effective April 1, 2017. The New Brunswick government committed to a reduction of that rate to 2.5 percent during its mandate, by the end of 2018. finances of the nation n 147 Pensions No changes were announced. Other The strategic program review process was completed, as announced in 2016. The review process identified measures to reduce the accumulating debt and put the province on track to balance the budget in 2020-21. The initiatives identified continue to be implemented; consequently, the government did not introduce new revenue measures or expenditure restraint in the 2018 budget. New Brunswick was consulting to develop its own carbon-pricing policy to address federal government requirements. Pre-budget consultations were held with provincial residents. Nova Scotia ( Table 25) Tax Highlights n No corporate tax rate changes n Some personal income tax credits increased for a taxpayer earning less than $75,000 Tax Changes Corporate Income Tax No changes were announced. Personal Income Tax Effective for 2018 and subsequent years, some personal income tax credits-a basic personal amount, a spousal amount, an amount for an eligible dependant, and an age amount-increased for an individual whose taxable income was under $25,000; the increase phases out straightline until taxable income reaches $75,000, when it is eliminated. The first three amounts increased from $8,481 to $11,481 and the age amount for low-income seniors increased from $4,141 to $5,606. The 2018 budget removed the upper limit on eligible medical expenses for the tax credit for a financially dependent relative; the cap used to be set at $10,000. To provide greater access to the caregiver benefit program, the government expanded eligibility criteria, such as moderate to significant memory loss, a high risk of falls, and a high level of physical impairment. Another eligibility expansion was promised for the spring of 2019. Effective after 2018, a new innovation equity tax credit was introduced. The budget did not contain details but promised a more narrowly focused credit that had a threshold consistent with other provinces' programs. The existing credit was to be phased out over time. Enhancements were made to income assistance: exclusion of child support payments in calculating eligibility and an increase in the tax-free poverty reduction Notes: Expenditures were reported by department, except for debt expenses. Health expenditure covers "the health-care sector." Debt servicing included "debt charges and financial expenses." Expenditures were a combination of current and capital account expenditures by department in the government reporting entity. Offshore royalties were shown as $975 million and were included in "other" tax revenue, along with $80 million from mining tax and royalties. The total revenue figure includes net income of government business enterprises. Source: Newfoundland and Labrador, Department of Finance, 2018 Budget, March 27, 2018. Notes: Figures showed health and education expenditure by department; the education figure was a composite for the Department of Education, Culture, and Employment, and the health figure included social services. The stated surplus was on a non-consolidated basis. On April 1, 2014, the Northwest Territories took responsibility for the management of its land, water, and non-renewable resources. The Northwest Territories started to receive resource revenues under devolution in 2014-15; half is offset against federal territorial formula financing grants, up to 25 percent of the balance will be shared with aboriginal governments, and 25 percent of the balance will be saved in the Heritage Fund. The Northwest Territories and the federal government signed a devolution agreement on March 11, 2013. The debt-servicing amount was based on last year's estimate for this fiscal year owing to a lack of current estimates availability. The forecasted amount for the 2017-18 budget was $36 million. Notes: Main estimates were prepared on a non-consolidated basis. Surplus/(deficit) was shown on a main estimates basis and not the public account basis, which funds revenues and expenditures. Expenditure figures appeared to be shown by department. The debt-servicing expenditure was reported on a cash, non-consolidated basis. (Column may not add because of rounding.) Nunavut is in the process of negotiating a devolution agreement with the federal government. The territory was officially established in 1999 and was formerly part of the Northwest Territories. International Tax Planning Co-Editors: Ken Buttenham and Ian Bradley* Byron Beswick** The application of Canadian transfer-pricing rules to transactions with and between foreign affiliates remains uncertain, particularly in light of certain recent Canada Revenue Agency administrative positions. Such uncertainty creates significant transactional and reporting risks for multinational enterprises. The purpose of this article is to examine one particular area of uncertainty-the proper application of Canadian transfer-pricing rules to a transaction between foreign entities. The author concludes that Canada's transferpricing rules do not apply to a transaction between two foreign entities except to the extent that one or both entities come within the charging provisions in the Income Tax Act, and further concludes that this limitation on the application of the transfer-pricing rules is appropriate from a policy perspective. INCOME-SPLITTING UPDATE Sean Grant-Young**** and Katie Rogers***** This article aims to provide a general understanding of the federal income tax legislation dealing with "income splitting" from the time the Income War Tax Act was introduced, in 1917, to the passage of the most recent amendments in June 2018. The authors review the evolution of the attribution rules and briefly discuss some of the relevant case law. In addition, they provide a summary of the latest amendments, as initially proposed in 2017 and as subsequently revised. Finally, the authors outline several planning techniques that, when implemented correctly, should allow taxpayers to manage their personal cash flow and wealth without offending the new rules. Multinational enterprises (MNEs) earn substantial profits or economic rents in multiple jurisdictions, often paying little tax to the host countries. To capture a share of MNE profits, countries have attempted to use several policy instruments, including income tax, antitrust laws, tariffs, and other types of trade policies. Each of these instruments has pros and cons in terms of its effects on economic welfare (nationally and worldwide) and on the distribution of rents among countries. Typically, these various instruments have been discussed separately in the literature on the respective policy areas (tax, trade, antitrust law, etc.). This paper offers a comprehensive examination of these instruments and the circumstances in which one instrument may be better from a national or a global perspective. It focuses in particular on US-based MNEs earning rents from other countries. The overarching theme is that a jurisdiction's ability to capture MNE rent is "a function of the extent to which the jurisdiction has monopsonistic market power," and that without such power "no instrument will be effective." 1 Part II of the paper provides an overview, explaining the notion of economic rent, government objectives and leverage, and the role of international cooperation. The main sources of MNEs' true economic rents include holding rights to intellectual property (IP), enjoying economies of scale, reducing transaction costs, and tax planning. Efficiency is a main government objective, and extracting true economic rents, according to economic theory, is efficient since it will not alter behaviour in the economy. However, jurisdictions also pursue political goals where foreign MNEs are perceived to be earning rent locally without paying their fair share of taxes. Such |
Elliptic Curve Cryptography based Threshold Cryptography (ECC-TC) Implementation for MANETs Summary A Mobile Ad hoc Network (MANET) consists of multiple wireless mobile devices that form a network on the fly to allow communication with each other without any infrastructure. Due to its nature, providing security in this network is challenging. Threshold Cryptography (TC) provides a promise of securing this network. In this paper, our purpose is to find most suitable ECC algorithm compared to RSA. Through our implementation of Elliptic Curve Cryptography -based Threshold Cryptography (ECC-TC), we have explored three most-efficient ECC encryption algorithms and put forth possibility of using these ECC-TC algorithms in different scenarios in a MANET. We compare all ECC-TC results and suggest an algorithm that would be most suitable for MANET. Finally, we put forth a new secret sharing alternative that limit communication overheads for transmitting multiple secrets at the same time. |
Turkey won’t take back Syrian refugees if the EU doesn’t fulfill its promises, President Erdogan warned, Reuters reported. Last month, Ankara agreed to help halt illegal migration to Europe in return for cash and progress in EU membership talks.
The Turkish President has been previously reported to threaten the European Union with flooding the continent with migrants should Ankara not be offered enough cash to help curb the influx of people primarily from the Middle East.
In February, a leaked record of a high-level meeting published by a Greek financial news website suggested that after having been told that the EU was offering Turkey €3 billion over two years, Erdogan replied to the European Commission President Jean-Claude Juncker and European Council President Donald Tusk that he could "open the doors to Greece and Bulgaria anytime and put the refugees on buses."
EU leaders and Turkey agreed a plan, aimed at opening a "safe and legal" route to the EU for Syrian refugees. Under the deal, sealed on March 20, Ankara is supposed to take back all migrants and refugees, including Syrians, who cross the Aegean Sea to enter Greece illegally. In return, the EU takes in thousands of Syrian refugees directly from Turkey, rewarding Ankara with an early visa-free travel regime, advancement in EU membership talks and - last but not least - more money.
“Turkey is not a safe third country for refugees. The EU and Greek authorities know this and have no excuse,” Kosmopoulos said.
The rights advocacy group said last week that Turkey has forcibly returned thousandsof Syrian refugees to their war-torn country since mid-January. Around 100 Syrians are expelled from Turkey each day, according to research conducted by Amnesty International.
Many of the Syrians are not registered in Turkey. The tightened border restrictions and new visa requirements for Syrians have prompted many to solicit people smugglers, who charge an average of US$1,000 per crossing, according to Amnesty.
According to the organization, there are some “fatal flaws” in the newly signed agreement between Ankara and the EU.
“I don’t think that this kind of deal can work,” the Independent Journalists Association for Peace’s Joaquin Flores told RT on Sunday.
Europe continues to face the most excruciating refugee crisis since World War II, with over a million migrants arriving to the continent in 2015. Most of the refugees are from Syria, where 250,000 people have been killed and over 12 million displaced since the civil war broke out in 2011, according to UN figures. |
import { Link } from "react-router-dom"
export const Navbar: React.FC = () => {
return(
<nav>
<div className="nav-wrapper blue darken-2 px1">
<Link to="/" className="brand-logo">TodoList TypeScript</Link>
<ul id="nav-mobile" className="right hide-on-med-and-down">
<li><Link to="/">Todos</Link></li>
<li><Link to="/about">About</Link></li>
</ul>
</div>
</nav>
)
}
|
/*
* An ARB edge is moved by finding the direction of the line
* containing the edge and the 2 "bounding" planes. The new edge is
* found by intersecting the new line location with the bounding
* planes. The two "new" planes thus defined are calculated and the
* affected points are calculated by intersecting planes. This keeps
* ALL faces planar.
*
*/
int
editarb(vect_t pos_model)
{
int ret = 0;
struct rt_arb_internal *arb;
arb = (struct rt_arb_internal *)es_int.idb_ptr;
ret = arb_edit(arb, es_peqn, es_menu, newedge, pos_model, &mged_tol);
newedge = 0;
if (ret) {
es_edflag = IDLE;
}
return ret;
} |
/**
* Computes the page rank score from the "id-graph.tsv" file in the document directory.
* The results of the computation can be saved in a class variable and will be later retrieved by `getPageRankScores`.
*/
public void computePageRank(int numIterations) {
double dumpFactor = 0.85;
Map<Integer, Double> prevPageRankScores = this.initPrevPageRankScores();
Map<Integer, Double> curtPageRankScores = this.pageRankScoresMap;
Map<Integer, Double> tempHashMap;
for (int i = 1; i <= numIterations; i++) {
for (Map.Entry<Integer, Double> idScore: this.pageRankScoresMap.entrySet()) {
int toDocId = idScore.getKey();
double newToDocScore = 0.0 + (1 - dumpFactor);
double sum = 0.0;
List<Integer> fromDocIds = this.inverseIdGraph.get(toDocId);
if (fromDocIds != null) {
for (Integer fromDocId : fromDocIds) {
double fromDocScore = prevPageRankScores.get(fromDocId);
double outDegrees = this.idGraph.get(fromDocId).size();
sum += (fromDocScore / outDegrees);
}
}
newToDocScore += dumpFactor * sum;
curtPageRankScores.put(toDocId, newToDocScore);
}
tempHashMap = curtPageRankScores;
curtPageRankScores = prevPageRankScores;
prevPageRankScores = tempHashMap;
}
this.pageRankScores = Utils.convertMapToList(prevPageRankScores);
this.pageRankScores.sort((o1, o2) -> {
if (o1.getRight() > o2.getRight()) { return -1; }
else if (o1.getRight() < o2.getRight()) { return 1; }
else { return 0; }
});
} |
Friday, an estimated 330,000 people demonstrated across the nation, TV reports said, in what was the biggest turnout since the toppling of dictator Nicolae Ceausescu in 1989.
Romanians braced for a sixth day of protests on Sunday, seeking to maintain pressure on the government despite its climbdown over contentious corruption legislation that sparked the biggest protests since 1989.
Late Saturday, the government pledged to repeal a decree widely seen as easing the penalties for corruption that sparked days of furious protests, saying it would meet to do so on Sunday. But demonstrators were not convinced.
“Today we are going to break new records,” Florian, 40, told AFP in Bucharest, saying he didn’t trust the government to retract the legislation as promised. “We don’t believe that,” the electrician said as he distributed free pretzels and tea at Victory Square, the epicentre of this week’s protests.
By midday Sunday, several hundred people could be seen gathering in the square but the crowd was expected to swell with thousands arriving on buses from outside the capital. Friday, an estimated 330,000 people demonstrated across the nation, TV reports said, in what was the biggest turnout since the toppling of dictator Nicolae Ceausescu in 1989.
The crowds, largely young, have chanted, waved banners, blown vuvuzela horns in the national colours and paraded effigies of government officials in black-and-white prison uniforms.
Critics say that the emergency government decree issued late on Tuesday represents a retreat on corruption, long the scourge of this ex-communist nation. The government said it would align the penal code with the constitution but protesters saw it as a brazenly transparent attempt by the ruling Social Democrats (PSD) to let off many of its own officials and lawmakers.
In addition, the government, in office for barely a month, wants to release some 2,500 prisoners serving sentences less than five years, ostensibly to reduce overcrowding in jails. In recent years Romania, a European Union member since 2007, has won praise for its considerable progress tackling graft, but Tuesday’s decree sparked a chorus of alarm from both Washington and Brussels.
Yesterday evening as the crowds swelled, Prime Minister Sorin Grindeanu finally announced the climbdown, saying the government would meet today to repeal the decree. “I do not want to divide Romania,” a pale and tired-looking Grindeanu said in a televised address, sparking cheers and celebrations late into the night from protestors outside.
But he said the government still needed to bring laws into line with the constitution, slamming what he called a campaign of misinformation and “distortion”. Raluca, a demonstrator in her 30s, said she was delighted but that the government was still not to be trusted. |
<gh_stars>1-10
# Generated by Django 2.1.1 on 2018-10-07 21:55
from django.db import migrations, models
class Migration(migrations.Migration):
dependencies = [("wargame", "0010_auto_20180920_1617")]
operations = [
migrations.AddField(
model_name="file",
name="config_name",
field=models.CharField(choices=[("qpa", "qpa"), ("hacktivity", "hacktivity")], default="qpa", max_length=20),
preserve_default=False,
)
]
|
<filename>tests/scripts/snapshot-json2c.py
#!/usr/bin/env python3
import sys
import json
snapshot_file_path = 'snapshot-rev4.json'
with open(snapshot_file_path) as data_file:
data = json.load(data_file)
sys.stdout.write("""/* Do not touch this file manually.
* It is generated from '{0}' using 'snapshot-json2c.py`.
*/
""".format(snapshot_file_path));
sys.stdout.write("""
typedef struct TestVector_tag TestVector;
struct TestVector_tag {
const char hex_str[8];
double rgb_r;
double rgb_g;
double rgb_b;
double xyz_x;
double xyz_y;
double xyz_z;
double luv_l;
double luv_u;
double luv_v;
double lch_l;
double lch_c;
double lch_h;
double hsluv_h;
double hsluv_s;
double hsluv_l;
double hpluv_h;
double hpluv_s;
double hpluv_l;
};
static const TestVector snapshot[] = {
""")
for hex_str in sorted(data):
record = data[hex_str]
sys.stdout.write(' {\n')
sys.stdout.write(' "{0}",\n'.format(hex_str))
for space in [ "rgb", "xyz", "luv", "lch", "hsluv", "hpluv" ]:
a = str(record[space][0])
b = str(record[space][1])
c = str(record[space][2])
if "." not in a:
a += ".0"
if "." not in b:
b += ".0"
if "." not in c:
c += ".0"
sys.stdout.write(' {1}, {2}, {3}, /* {0} */\n'.format(space, a, b, c))
sys.stdout.write(' },\n')
sys.stdout.write("""};
static const int snapshot_n = (int)(sizeof(snapshot) / sizeof(TestVector));
""")
|
Tourism Minister says former PM cannot accept that his policies failed, resorts to fear-mongering to stay relevant.
Former Prime Minister Ehud Barak reiterates his criticism of the current Israeli government and its leader, Binyamin Netanyahu, every few weeks. Tuesday night, Barak chose the Eretz Yisrael Museum in Tel Aviv as the latest venue for his accusations that the Netanyahu government is leading Israel towards the end of its existence as a Jewish and democratic state.
Tourism Minister Yariv Levin dismissed former Prime Minister Barak's warnings as pure . In an interview with Arutz Sheva, Levin said that "Barak, who failed in his position, turned himself into a watcher at the gate, full of insights and advice that if we ignore him we will reach very bad places."
"With Barak, the distinction between darkness and light is apparently very problematic. When he was elected prime minister, he declared that it was the dawn of a new day, but this day turned out to be a darkness of terror and a failed presidency," Levin said.
"Today we are on the verge of enacting the Nationality Law, strengthening settlement, strengthening Israel's status and strengthening Israel's economic power, and he presents this as dark. I suggest not getting too excited about these things," he added.
During his speech Tuesday night, Barak accused the leaders of the Coalition of pursuing "a single Jewish-messianic state and a Muslim majority of citizens and subjects requires the destruction of the foundations and institutions of the Zionist-democratic state."
The Tourism Minister replied that when there are no real arguments, slogans, lies, half-truths and distorted descriptions of reality are used in their place. "We want the inheritance of our forefathers not to be abandoned by others, certainly not by those who want to expel us from the country, and therefore this goal, which they on the left has lost faith in the justice of the path and the ability to achieve results. In the eyes of the left, it is impossible, while I think that it is not only possible, but that we are also approaching its implementation."
Levin noted the words of MK Musi Raz (Meretz) when he submitted a no-confidence motion this week. "He advised us on Barak's advice on an Arab peace initiative, and he also dared to criticize the government for the situation in the south. When I replied, I was shocked to hear what he had said, because we were told on the left that after we expelled the Jews from Gush Katif and northern Samaria and handed over the land of the homeland to the peace-seeking Palestinian Authority, we would have to receive peace and prosperity. But here we are suffering what we warned about, endless terrorism."
"Therefore, I believe that the realization of the Zionist vision to which we strive and advance, and also in the security reality, the great light is on our way and the darkness is in positions that are contrary to justice and reality, positions held by the left."
In Levin's opinion, Barak's primary motive is the desire to return to the public arena, which is intertwined with ideological positions. "The blatant manner in which things are said and the images and the willingness to move away from reality only to get a headline are a result of Barak's reminding us that he exists, and alongside this matter is the belief of himself and others in the leftist camp that despite everything that has happened to this day, they still believe that if we only expel Jews and open the gates of the country to every infiltrator and non-Jewish immigrant we will be a moral nation whose future is guaranteed and we will live in peace and peace with our neighbors."
We tried to neutralize the harsh tone in Barak's words and to ask Minister Levin to address the concern expressed in his remarks about the demographic threat if there is no divorce, as Barak puts it, from the Palestinian Arabs. "These threats of a Muslim majority have been heard for decades and have been used by the left as an excuse to abandon parts of the homeland and to run away, but the reality is the opposite: the number of Jews is rising, there is immigration and Arab emigration is going on."
"However, it is difficult to accept the demographic argument from those who supported former Prime Minister Ehud Olmert's desire to absorb Arabs under the heading of a limited return of refugees, since there is no greater folly than that," he said.
According to Levin, all of these things are "not ideology but pure demagoguery." When the arguments are confirmed and reality proves the opposite of the left's position, they seek refuge in threats and demographic intimidation." |
// Push appends a point.
func (mp *MultiPoint) Push(p *Point) error {
if p.layout != mp.layout {
return ErrLayoutMismatch{Got: p.layout, Want: mp.layout}
}
mp.flatCoords = append(mp.flatCoords, p.flatCoords...)
return nil
} |
Governments can punish unfair business practices but they can't change the fundamental economics of the internet — scale wins and millions of businesses will lose.
Google is losing the war on fake news because lies are too popular Google's search algorithms have a problem ranking truthful information when two groups oppose each other.
"Critics say the search giant is squelching competition before it begins. Should the government step in?"
He illustrates his case against Google with a detailed story about a young married couple who struggled to create a price-comparison startup Foundem.com. Their business initially flowered but soon floundered after Google began promoting its rival service.
Foundem.com is one example of a struggling small business whose success is controlled by Google's capricious search algorithm. It's a type of story that could be told by many thousands of businesses of all sizes and types especially media businesses.
Should the government regulate and investigate Google? It has become a more common question in the media and in daily conversations -- often including Facebook and Amazon.
The record $2.7 billion fine slapped on Google last year by the European Union for antitrust violations is an easy one for US agencies to follow -- if there's a will to prosecute. And there are other anti-trust investigations worth pursuing at the other online giants.
Punishing any anti-trust practices will provide some breathing room for those businesses that are in the path of Google et al. -- but the respite will not last long.
The internet giants will win because they have the opportunities to ultimately become the most efficient digital services business of every type -- they'll be better at finding the customers and better at selling. Because they have the largest engineering and computing resources with access to massed customer data -- all tied into two-way distribution networks of enormous scale.
The agility to quickly scale into any new business opportunity will be the key to winning in digital business.
A fast growing bricks and mortar business would take years to build-out locations in new geographies. But a hot digital business can be scaled into new geographies in a matter of hours.
The global digital transformation of business is a huge opportunity for Google and other large companies. It's going to be a nightmare for the incumbent companies trying to reorganize their IT systems to support continuous app development and a host of business agility initiatives. They don't yet understand the enormity of what they will need to do to survive.
Even innovation cannot compete against scale. Eric Schmidt, the former CEO and Chairman of Google, would try to deflect anti-trust questions from politicians by saying that a startup team in a Silicon Valley garage could emerge at any time and disrupt its business.
Nonsense. Google has offices in 105 countries and employs more than 70,000 people plus it operates massive server farms and the largest high-speed internet networks. Scale matters and startups don't have it.
Scale also enables these giant companies to avoid billions of dollars in corporate taxes.
By not plugging the loopholes and not collecting the taxes -- US and European governments are essentially providing a giant subsidy to these giant companies. That's clearly an unfair advantage.
Tax loopholes can be plugged and antitrust violations can be punished but the economic efficiencies of the internet will still devastate millions of businesses.
Legislators need to look ahead and make sure that the benefits from all our incredibly productive and powerful technologies are tightly integrated into the whole of society.
It's not who owns the future but who has a say in creating the future that will be the main issue of our times. Silicon Valley might fantasize about disrupting governments but legislators have a formidable superpower over tech companies: they code laws. |
Does the Early Bird Catch the Worm? Instrumental Variable Estimates of Educational Effects of Age of School Entry in Germany We estimate the effect of age of school entry on educational attainment using three different data sets for Germany, sampling pupils at the end of primary school, in the middle of secondary school and several years after secondary school. Results are obtained based on instrumental variable estimation exploiting the exogenous variation in month of birth. We find robust and significant positive effects on educational attainment for pupils who enter school at seven instead of six years of age: Test scores at the end of primary school increase by about 0.42 standard deviations and years of secondary schooling increase by almost half a year. |
THE DYNAMICAL STATE OF BRIGHTEST CLUSTER GALAXIES AND THE FORMATION OF CLUSTERS A large sample of Abell clusters of galaxies, selected for the likely presence of a dominant galaxy, is used to study the dynamical properties of the brightest cluster members (BCMs). From visual inspection of Digitized Sky Survey images combined with redshift information we identify 1426 candidate BCMs located in 1221 different redshift components associated with 1169 different Abell clusters. This is the largest sample published so far of such galaxies. From our own morphological classification we find that ∼92% of the BCMs in our sample are early-type galaxies and 48% are of cD type. We confirm what was previously observed based on much smaller samples, namely, that a large fraction of BCMs have significant peculiar velocities. From a subsample of 452 clusters having at least 10 measured radial velocities, we estimate a median BCM peculiar velocity of 32% of their host clusters' radial velocity dispersion. This suggests that most BCMs are not at rest in the potential well of their clusters. This phenomenon is common to galaxy clusters in our sample, and not a special trait of clusters hosting cD galaxies. We show that the peculiar velocity of the BCM is independent of cluster richness and only slightly dependent on the BautzMorgan type. We also find a weak trend for the peculiar velocity to rise with the cluster velocity dispersion. The strongest dependence is with the morphological type of the BCM: cD galaxies tend to have lower relative peculiar velocities than elliptical galaxies. This result points to a connection between the formation of the BCMs and that of their clusters. Our data are qualitatively consistent with the merging-groups scenario, where BCMs in clusters formed first in smaller subsystems comparable to compact groups of galaxies. In this scenario, clusters would have formed recently from the mergers of many such groups and would still be in a dynamically unrelaxed state. combined with redshift information we identify 1426 candidate BCMs located in 1221 different redshift components associated with 1169 different Abell clusters. This is the largest sample published so far of such galaxies. From our own morphological classification we find that ∼ 92% of the BCMs in our sample are early-type galaxies, and 48% are of cD type. We confirm what was previously observed based on much smaller samples, namely that a large fraction of BCMs have significant peculiar velocities. From a subsample of 452 clusters having at least 10 measured radial velocities, we estimate a median BCM peculiar velocity of 32% of their host clusters' radial velocity dispersion. This suggests that most BCMs are not at rest in the potential well of their clusters. This phenomenon is common to galaxy clusters in our sample, and not a special trait of clusters hosting cD galaxies. We show that the peculiar velocity of the BCM is independent of cluster richness and only slightly dependent on the Bautz-Morgan type. We also find a weak trend for the peculiar velocity to rise with the cluster velocity dispersion. The strongest dependence is with the morphological type of the BCM: cD galaxies tend to have lower relative peculiar velocities than elliptical galaxies. This result points to a connection between the formation of the BCMs and that of their clusters. Our data are qualitatively consistent with the merging-groups scenario, where BCMs in clusters formed first in smaller subsystems comparable to compact groups of galaxies. In this scenario, clusters would have formed recently from the mergers of many such groups and would still be in a dynamically unrelaxed state. Subject headings: galaxies: clusters: general -galaxies: formation -cosmology: large-scale structure of the Universe Introduction Clusters of galaxies are dynamical systems formed by hundreds to thousands of galaxies and an even larger mass of intergalactic hot gas (kT = 0.5 − 15 keV; ). Unfortunately, understanding the formation of these structures turned out to be much more complicated than originally expected. In part, this is because we still do not know what is the nature of the main constituent of these systems. The present paradigm for clusters of galaxies states that both galaxies and gas are located in formidable potential wells formed by non-baryonic dark matter halos. Observational evidence in favor of this paradigm is based on various mass estimates for clusters of galaxies (see and references therein). Considering first the velocity dispersions of the galaxies in clusters, which range from a few hundred to over 1000 km s −1, and assuming clusters to be dynamically relaxed, the virial theorem suggests masses in the range of 10 13 − 10 15 M ⊙. This exceeds a few hundred times the mass deduced from the light of the galaxy members. We know now that part of this missing mass is associated with the hot gas component. In fact, X-ray observations suggest the bulk of the baryon mass in clusters of galaxies is really in the form of gas, with an estimated gasto-stellar mass ratio of order ∼ 10 : 1 (Mushotzky 2004). If one assumes hydrostatic equilibrium, the corresponding dynamical mass, once again, surpasses that of the directly observable mass, i.e. gas and stars. According to this interpretation, no more than 10% to 20% of the mass in clusters is in the form of baryonic matter. According to the Cold Dark Matter (CDM) model, huge cluster halos form hierarchically by the merging of smaller mass halos (see Loeb 2008 and references therein). Numerous simulations (White & Rees 1978;Navarro, Frenk & White 1995b; have shown that the final dynamical state expected at z = 0 is one of a dynamically relaxed system. But what about the galaxies that are observed within the cluster? If these objects participate in the formation of the cluster, then theoretical considerations and numerical simulations suggest that through dissipation and cooling they would follow the potential of the dark matter and settle into a dynamically relaxed distribution (White & Rees 1978;Navarro, Frenk & White 1995a, 1995;;Loeb 2008). According to this scenario, the BCMs would thus be expected to be at rest at the bottom of the potential well of their clusters (Ostriker & Tremaine 1975;Hausman & Ostriker 1978;Merritt 1984;Malumuth 1992). One way to test the above prediction is to determine how far the BCMs are located from the peak of the galaxy surface density in their clusters. This was done by Beers & Geller. Using a sample of 55 rich clusters of galaxies, these authors found cD galaxies to lie at the bottom of local potential wells, rather than global ones as would have been expected. Consistent with this result, Malumuth et al., Zabludoff et al., Bird and Oegerle & Hill, also found large fractions of D and cD galaxies with significant peculiar velocities with respect to the cluster mean. These results suggest BCMs are not at rest at the bottom of the potential well of their clusters. However, the question remains if these observations reflect a general pattern in the formation of clusters or some special conditions connected only to the formation of D and cD galaxies at the epoch of cluster formation (Tonry 1985b). Indeed, it is often assumed that BCMs are of D or cD type, i.e. huge elliptical galaxies with extended envelopes. The most probable scenario for their formation is that they grow in situ through the process of "cannibalism", which describes the accretion of smaller mass companion galaxies (Hausman & Ostriker 1978;Richstone & Malumuth 1983;Dubinski 1998). However, the accretion rates possible in clusters today seem too low to produce the luminosity of a D or cD galaxy in a reasonably short period of time (;Lauer 1988;Merritt 1984;Tonry 1985b;Malumuth 1992;). The difficulty is due mostly to the velocities of galaxies in clusters, which on average are too high for mergers to be efficient (Mihos 2004). The formation of BCMs in clusters is a more complicated matter. The main question is how can we explain, at the same time, the formation of a high number of galaxies (especially very massive giant Es, Ds and cDs), and the predominance of a very hot gas component? Indeed, the formation of a large number of galaxies in a system implies a high level of efficiency for the process of transformation of gas into stars (Gunn & Gott 1972). This, in particular, requires very short cooling times for the gas. Consequently, there should not be any intergalactic hot gas left in clusters (Gunn & Gott 1972;White & Rees 1978;Navarro, Frenk & White 1995a;Suginohara & Ostriker 1998). To solve this very serious difficulty, intricate and contrived models were devised. Usually these include dynamical, thermal and chemical inputs of star formation and AGNs on the intracluster medium to eliminate the extra cooling, (e.g., ;;;). As ingenious as the models are, it seems difficult to understand how these sporadic events could have left over such huge amounts of gas after the formation of so many massive galaxies. Considering the difficulties to explain how BCMs appear in clusters, some authors suggested they really formed in smaller mass subsystems, like compact groups of galaxies (Merritt 1985;Zabludoff & Mulchaey 1998). This hypothesis would easily solve the problem of the low merger rates: compact groups have lower velocity dispersions, favoring galaxy interactions and mergers (Merritt 1985;Tonry 1985b;Mihos 2004;Coziol & Plauchu-Frayn 2007), and generally, very low quantities of intergalactic hot gas to inhibit fast cooling (;Helsdon & Ponman 2000;;). Implicit in this scenario is that clusters must have formed from the combination of many such groups. Now, assuming the BCMs retain part of the infall velocity of their original groups, and assuming that the clusters had not had enough time to relax dynamically since their formation, the BCMs in such clusters would not be expected to reside at the center of global potential wells, but only of local ones, i.e. the potential well of their original groups. This would explain their non-zero peculiar velocity (Malumuth 1992). Consistent with the above scenario, the detection of substructures in a significant num-ber of clusters (Dressler & Schectman 1988;;Flin & Krywult 2006) suggests they are not as relaxed as previously believed. Even the Coma cluster (A1656), once considered the "prototype of a rich, relaxed cluster", is now recognized as a relatively young, and still evolving dynamical system (;). Reinforcing this view, X-ray studies have recently revealed gas substructures, turbulence, and even cases of mergers between clusters (see ;Arnaud 2005, and references therein), which is impossible to explain if clusters are fully relaxed structures. All these observations seem to depict a process of formation for clusters of galaxies which is more complex than what was previously assumed (West, Jones, & Forman 1995;Burns 1998;). Within this new context, a more thorough study of BCM peculiar velocities seems warranted. Most studies published so far on BCM peculiar velocities are based on samples of limited size (not more than 30) or on samples that are biased towards special types of galaxies, like D or cDs. In order to alleviate these limitations we have built a new sample of BCMs, based on Bautz-Morgan and Rood-Sastry types, so as to select all the Abell clusters harboring a dominant galaxy. Our sample is sufficiently large and general to allow a statistically significant comparison of the BCM peculiar velocities and their morphological types with the global properties of their clusters, and test the models of their formation. The organization of this paper is the following. In Section 2, we describe our selection method for BCM recognition and present our sample. In Section 3, we study the relation between the peculiar velocities of the BCMs and the global characteristics of their clusters, concentrating on different subsamples with well defined properties. In Section 4, we discuss the dynamical implications of our observations and introduce the merging-groups scenario for the BCMs formation in cluster. A brief summary and our conclusions are presented in Section 5. Identification of the BCMs From the Abell, Corwin, & Olowin (1989, ACO) catalog of clusters of galaxies, including supplementary (S) clusters, we selected clusters which have the highest probability to possess one dominant galaxy. To this end, we chose all clusters that have a Bautz-Morgan type I or I-II (Bautz & Morgan 1970; hereafter denoted as BM type). Note that the definition of BM types used by ACO is not based on the morphology, as was the original intention of Bautz & Morgan. As a second criterion, we also selected clusters with a Rood-Sastry type cD (Rood & Sastry 1971; hereafter denoted as RS type). For the southern and supplementary samples, which do not have an RS classification, we selected the clusters based on the comments in Tables 7A, B, and C of the ACO paper, that suggest the presence of a galaxy of cD type or one with a "corona". The application of these criteria resulted in an initial sample of 1207 clusters. To identify the BCMs in our sample, we used R-band images of the Second-Epoch Digitized Sky survey (DSS2, see e.g. archive.stsci.edu/dss) centered on the cluster positions published by ACO, or, occasionally, on more precise positions found in the literature. The sizes of the images were chosen according to the cluster redshifts (z) to cover a circle of typically, and at least, half an Abell radius (Abell 1958: R A = 1.7 /z = 1.5 h −1 Mpc, where H 0 = 100 h km s −1 Mpc −1 is the Hubble constant). For example, we used images of 40 40 for clusters with z < 0.045, 30 30 for 0.045 ≤ z < 0.06 and 20 20 for z ≥ 0.06. Cluster redshifts were taken from the most recent upgrade of the compilation by Andernach & Tago (see for a description), with redshifts for ∼110,000 individual cluster members in ∼3700 ACO clusters (as of Dec. 2007). If a cluster had no spectroscopic redshift, we used photometric estimates based on the work of Peacock & West, as kindly provided by M. West. Visual inspection of these images allowed the identification of usually one, sometimes two or three, and rarely four BCM candidates. We then used the "NASA/IPAC Extragalactic Database" (NED, nedwww.ipac.caltech.edu), HyperLEDA (leda.univ-lyon1.fr) or the compilation by Andernach & Tago to retrieve available redshifts and other basic parameters like names and magnitudes for these candidates. The list of these BCM candidates is given in Table 1, with further properties compiled in Table 2. In many clusters the first obvious candidate turned out to be a luminous foreground or background galaxy, as judged on its redshift compared to the cluster mean or photometric estimate. In general, any candidate whose radial velocity differed by more than 2500 km s −1 from the cluster mean, was rejected as a BCM. In a few cases, a somewhat smaller difference was applied after detailed analysis of the cluster member velocity distribution. Note that we also excluded as BCM a few additional galaxies without redshift, like, for example, MCG+10 − 17 − 046, a 16 m galaxy located to the north of A1351, which is obviously far too luminous to be member of the assumed associated z=0.32 cluster. As a reference for future work in the field, the list of the 238 rejected BCMs associated to 192 clusters is given in Table 3. Whenever a BCM candidate for one cluster was found in the foreground or background of the cluster, the cluster image was reinspected for further possible candidates, until either a member galaxy was found and included in Table 1, or else the cluster itself was discarded as a whole from the sample, for its lack of a dominant galaxy. The latter occurred for 38 clusters, which we list in Table 4. Frequently a cluster was found to be a superposition of different clusters along the line of sight, as judged from available redshifts in the cluster region. These "redshift components" of the same original Abell cluster are distinguished in Table 1 with capital letters appended to the cluster number (A through E, according to increasing redshift). Occasionally we were able to identify a BCM in more than one such component of the same Abell cluster. We shall refer to these clusters as the "superposed clusters". In 165 cases we accepted more than one candidate as BCMs in the same redshift component of a cluster. In Table 1, these are identified by small letters appended to their name (a, b, etc., in order of decreasing brightness). This apparent multiplicity may have various reasons: either there are two real dominant galaxies, or the lack of dominance of the brightest galaxies motivated us to include more than one galaxy, or simply the difficulty to distinguish small magnitude differences between the candidates by eye. In 33 cases we accepted a third candidate as BCM, marked as "c", and in 6 cases a fourth one, marked as "d". The cases of foreground (background) galaxies and superposed clusters may have affected the BM types and possibly the richness class of the assumed associated clusters, since these classifications were performed mostly before the cluster and BCM redshifts were known (or in other cases this redshift information was simply not taken into account). As already discussed by Leir & van den Bergh this may also have affected other BCM studies in the past. Apart from repeating the original uncertainty flags on the BM type by ACO in Table 1 (":" and "?"), we have put the BM types within parenthesis whenever the cluster has a rejected BCM listed in Table 3. In our statistical analysis we deliberately exclude these when necessary. : Tables 1 to 4 Tables 1 and 2 contain data and properties for 1426 BCMs in 1221 redshift components (see explanation above) of 1169 distinct Abell clusters. This is, by far, the largest compilation of BCMs associated with Abell clusters published up to now. Description of Samples In columns 2 and 3 of Table 1, we give the RA and DEC of the BCMs. The position was measured by fitting a bidimensional Gaussian on its image, using the NRAO program FITSview 1. Except for the very nearby BCMs which extend over several arcminutes, they have a typical uncertainty of 0.5. Note that since the general rms uncertainty of the cluster center positions published by ACO is known to be ∼ 3, and since good X-ray positions are available only for a small fraction of clusters in our sample, we refrained from calculating angular offsets of the BCM positions with respect to their cluster centers. In Table 1, we also list the properties of the host clusters of the BCMs, as found in the upgraded compilation of Abell cluster redshifts by Andernach & Tago. These properties are: in column 4, the Abell richness, in column 5, the BM type of the cluster (converting roman numbers I, I-II,... III, to 1, 2,... 5), and in column 6, its RS type from Struble & Rood and Struble & Ftaclas. For southern clusters without RS type, we indicate whether the notes in Tables 7A, B, or C of the ACO paper suggest the presence of a galaxy of cD type (listed as "NcD") or one with a "corona" (listed as "Ncor"). The heliocentric cluster mean velocity, v cl, or a photometric estimate if appended with the letter "e", follows in column 7, as taken from the updated version of the ACO redshift compilation by Andernach & Tago. An appended letter "n" on this value means that these velocities were taken directly from NED or the literature; a colon marks an uncertain redshift, and an asterisk indicates a value differing by more than a factor two from the photometric redshift estimate. The number of galaxies, N z, used to determine the redshift of the cluster is given in column 8, followed in column 9 by the velocity dispersion of the galaxies in the cluster, cl, determined using the method developed by Danese et al.. In column 10 we give the heliocentric velocity for 1032 (73%) of the BCMs, usually from NED. An asterisk appended to this last velocity indicates that it comes from Andernach & Tago's cluster redshift compilation, or occasionally from HyperLEDA. It is interesting to note that among the clusters without a radial velocity for the BCM in Table 1, there are 60 clusters with N z ≥ 5, of which 22 have N z ≥ 10. We have undertaken a spectroscopic observing program in both the northern and southern hemispheres to obtain velocities for most of these galaxies (these velocities are not included in the present paper). In Table 2 we give individual properties of the BCMs listed in Table 1. Column 2 gives the peculiar velocity of the BCM with respect to the mean velocity of its host cluster. This value is calculated using the following relation: is operated by Associated Universities, Inc. and is a Facility of the (USA) National Science Foundation. where v BCM is the heliocentric velocity of the BCM, v cl and z cl is the heliocentric mean velocity and redshift of its host cluster. The term (1 + z cl ) −1 is a cosmological correction (). Note that we quote v pec only if N z ≥ 10, i.e. when v cl is based on at least ten cluster members with measured redshift. For comparison purposes, we also give in column 3 the relative peculiar velocity of the BCM, which is the peculiar velocity in units of the cluster velocity dispersion, cl. For two clusters with N z ≥ 10 (A0136 and A3088B) no cl is available, since neither cl nor individual galaxy redshifts were published. Column 4 gives the BCM morphological type, as determined by us (see explanations below), followed in column 5 by the galaxy identification from 2MASS, and other names as found in the literature in column 6. The latter two column entries were both retrieved from NED. The morphological types of the BCMs in column 4 of Table 2 were determined from visual inspection of the DSS images. Following Morgan, we define a D galaxy as an elliptical galaxy (E) with an extended, low-surface-brightness envelope, where the envelope is at least two times larger than the high-surface-brightness central region of the galaxy. Further to this first definition, we define a cD galaxy as a giant D galaxy (). By "giant" we mean the galaxy is apparently the largest or most extended galaxy of the cluster. When it is not possible to distinguish clearly between these cases using these definitions, we classify the galaxy as E/D (i.e. a possible D galaxy) or D/cD (i.e. a possible cD galaxy). The only further classification we used is the spiral type (S). Again, the class E/S (possibly a spiral) was used when it was not possible to distinguish between the two. Except for very few cases, it was impossible to be more explicit on our classification of the spirals in our sample. Consequently, the type S is used in Table 2 to describe either an S0, Sa or Sb galaxy. In many cases, the above morphological types seemed insufficient to describe the galaxies. This is particularly true for cD galaxies. For example, in Table 2 we classified the few cases of possible "dumbbell" cD galaxies as "cD db". Frequently also we were able to distinguish some structures within the envelope of the cD. While these structures could be mere superpositions, they suggest possible evidence for mergers, explaining our label as "cD m" in Table 2. Finally, we found many systems formed by two or more, apparently elliptical galaxies. Without prejudice on the nature of these objects, we marked them as possibly interacting ("int") in Table 2. A high level of uncertainty on our classification is indicated by an interrogation sign. Note that only five galaxies (∼ 0.3%) in our sample could not be classified at all. In Table 3, columns 2 and 3 give the positions (also measured by us) of the discarded BCMs, followed in columns 4 and 5 by the heliocentric mean velocities of the presumed associated clusters and actual redshifts of the discarded BCMs. We also give in column 6 the names of these galaxies as found in NED. Distribution of BCM Morphology and Adoption of our Main Sample We separate our sample into two statistical groups. In the Primary sample we put our "primary" BCMs. This includes the BCMs associated with the components of superposed clusters and those marked as "a" for the multiple cases. In the Secondary sample we put the "secondary" BCMs which includes 211 galaxies marked as b, c or d in Table 1. In these two subsamples, we then eliminate all the BCMs with an uncertain morphological classification, i.e. all galaxies for which the morphological type in Table 2 contains a question mark. This leaves 1125 galaxies in the Primary sample and 193 in the Secondary sample. The distribution of morphological types of the galaxies in the two subsamples are shown in Figure 1. The dominant morphological type in the Primary sample is cD (35% of the sample). Together with the BCMs classified as D/cD they represent 48% of the whole sample. The second most frequent type is E (19%). Adding to these the D and E/D types, they form 44% of the whole sample. In the Primary sample, therefore, very few BCMs (8%) are spiral-like (i.e. of type E/S or S). In the Secondary sample we see a shift towards later morphological types compared to the Primary sample. The dominant morphology in this group is E (44%), followed by the E/D and D which added together form (73%) of the whole sample. Even the S type (10%), which together with the E/S form 22% (there is no D/cD in the statistical group S), is more abundant than the cD (5%). The distribution of the morphologies in the Primary sample is consistent with what we expect for BCMs: galaxy clusters are systems dominated by early-type galaxies, many of which (the D and cDs) are unique to clusters. The shift towards later morphological types in the Secondary sample is consistent with the expectation that second-, third-, and fourth-brightest galaxies in clusters are less "evolved" morphologically as compared to the dominant BCM. Taken at face value, this result seems to support our choice of BCMs. For our statistical analysis, the BCMs in the Primary sample will form our main sample. Before looking into the relation between morphology and peculiar velocity, we note one further interesting characteristic of their morphological distribution: not all BCMs are cDs. This is somewhat surprising considering the bias introduced by our selection criteria. Indeed, we would have expected clusters with a dominant galaxy to host mostly cDs. Considering the size of our sample one can interpret this result in two ways: 1) assuming cDs are part of the normal evolution of E galaxies, then most clusters in our sample did not reach a stage of evolution sufficient to produce them; 2) assuming cDs are a special phenomenon, then not all the clusters in our sample possess the conditions required to form them. Peculiar Velocities of the BCMs The main concern of our study is the peculiar velocity, v pec, of BCMs in clusters. As mentioned previously, the peculiar velocities in our sample were calculated only when the number of galaxies with redshifts measured to determine the dynamical characteristics of the cluster, N z, is greater or equal to 10. This reduces our main sample to 452 BCMs. The distribution of relative peculiar velocities is presented in Figure 2. The mean, median and percentile values for |v pec |/ cl for the whole sample, as well as for the different morphological types of BCMs, are reported in Table 5. Based on these statistics, we conclude that 50% of the BCMs in our sample have a peculiar velocity higher than 32% the velocity dispersion of their cluster. Our analysis confirms the findings obtained by different authors: an important number of BCMs in clusters have significant peculiar velocities. Before us, these findings were based on rather small and incomplete samples, which were prone to statistical fluctuations: 22 clusters in Malumuth et al., 31 in Zabludoff et al., 25 in Bird (1994 and 25 in Oegerle & Hill. The generality of our result (452 clusters) clearly establishes this phenomenon as a common trait of clusters of galaxies harboring a dominant galaxy, and not a special feature of clusters with D-or cD-like BCMs. Robustness and Errors of Peculiar Velocity To test the robustness of our definition of peculiar velocity, we look for a possible dependence on the number of galaxies used to calculate the cluster velocity dispersion. To do so, we separate our sample into four different statistical groups: N10 (452 BCMs) contains clusters with N z ≥ 10 measured redshifts, N30 (243 BCMs) contains clusters with N z ≥ 30, N50 (151 BCMs) those with N z ≥ 50, and N100 those with N z ≥ 100 (64 BCMs). The boxwhisker plots for the distribution of BCM peculiar velocities in the different subsamples are presented in Figure 3. Note that we use the absolute peculiar velocity instead of the relative one to avoid the obvious problem of the increase of velocity dispersion with richness (clusters with more than 100 galaxies measured are among the richest and have consequently higher velocity dispersions, which reduces, somewhat artificially, the relative peculiar velocities of their BCMs). The median or mean peculiar velocities do not decrease significantly with increasing number of redshifts, i.e. when going from subsamples N10 to N100. In order to establish the statistical significance of this result, we perform a non-parametric Kruskal-Wallis (K-W) test on these subsamples. A non-parametric test is used because the distributions are not Gaussian (as verified using three different tests: Kolmogorov-Smirnov, D'Agostino & Pearson and Shapiro-Wilk normality tests). The probability, P, calculated by the K-W test is the probability that random sampling from populations with similar distributions produces a sum of ranks as far apart as observed. All the non-parametric tests used in our analysis are done at a level of significance of 95%, which is standard for such tests. A small probability (P < 0.05), suggests that the samples are unlikely to be drawn from the same population. The K-W test applied to our subsamples detects no significant difference between the distributions (P = 0.9126). We conclude that our finding of a high fraction of high peculiar velocity BCMs is independent of the number of galaxies used to calculate the cluster velocity dispersion. It is easy to show that our result neither depends on the errors in the BCM radial velocity nor on those of the cluster mean, nor on those of the cluster velocity dispersion. A typical value for the error on the radial velocity of the BCMs is ∆v BCM = 60 km s −1. For the error of the cluster mean velocity we use the standard deviation of the mean, which is ∆v cl = cl / √ N z. The error of the absolute BCM peculiar velocity is then ∆v pec = 2 cl /N z + (∆v BCM ) 2. For our sample of 452 BCMs we find that 41% have peculiar velocities of more than twice this error, and 25% of them with more than three times their error. Assuming a very conservative value of ∆v BCM = 100 km s −1, we obtain 33% of BCMs with v pec ≥ 2∆v pec, and 19% with v pec ≥ 3∆v pec. To estimate the error in the relative peculiar velocity we assumed an error in the cluster velocity dispersion of ∆ cl = 100 km s −1. This is a reasonable estimate as this error depends more on the median error of the individual galaxy velocities than on the total number of cluster members (see ;Adami et al, 1998;or De. The error of the relative peculiar velocity is then ∆(v pec / cl ) = (∆v pec ) 2 + (v pec ∆ cl / cl ) 2 / cl. For the very conservative value of ∆v BCM = 100 km s −1 we find that of our 452 BCM candidates 31% have v pec / cl ≥ 2∆(v pec / cl ), and 13% have v pec / cl ≥ 3∆(v pec / cl ). We conclude, therefore, that the uncertainties in BCM and cluster mean radial velocities, as well as those in the cluster velocity dispersion, are not the cause for a significant fraction of high peculiar velocity BCMs. Relations between Peculiar Velocity, BCM Morphology, Cluster Richness and BM Type Our large sample allows us to go further in our analysis by searching for a possible relation of the peculiar velocity with the BCM morphology, the cluster richness and the BM type. To check for a relation between BCM relative peculiar velocity and BCM morphology, we separate our sample in three subsamples: the cD sample is obtained by merging the D/cD galaxies with the cD, the D, E/D and E are grouped into the E sample, and all the other galaxies (E/S and S type) are grouped into the S sample. The distributions for the three subsamples are shown in Figure 4. The E galaxies trace a more homogeneous distribution than the cDs, who seem to aggregate at lower relative peculiar velocities. Our statistics for the three subsamples are reported in the rightmost columns of Table 5. We clearly distinguish a tendency for galaxies in the cD subsample to have lower relative peculiar velocities: the median |v pec |/ cl is 0.27 for the cD subsample, compared to 0.45 for the E sample. Curiously, the median decreases again to 0.38 in the S sample. However, this last sample is quite small and prone to larger statistical uncertainties (as suggested in Table 5 by the relatively large standard error on the mean). In order to verify the statistical significance of the differences, we perform a K-W test on these subsamples, since, once again, the distributions are not Gaussian. The probability for our three subsamples to be drawn from the same population is only P = 0.0002, which is extremely significant. A post-test (Dunn's multiple comparison test) allocates the difference between the cD and E subsamples. No significant differences are encountered between the E and S samples, or between the cD and S samples. Application of a different non-parametric test, the Mann-Whitney (M-W) test, which compares only two samples at a time, confirms these results. We conclude that the relative peculiar velocity of a BCM depends very strongly on its morphological type. In general, therefore, cD-type BCMs have lower relative peculiar velocities than D, E/D or E together. To investigate the effect of cluster richness we separate our sample into three subsamples. The subsamples identified as R0 and R1 contain clusters with respective Abell richness classes R = 0 and R = 1. Those with a richness class 2 or more were grouped into the subsample R2+. Since the richness class of the superposed clusters (i.e. those with component letters A, B,...) is questionable, we excluded them from our statistics. That leaves us with 276 BCMs. The distributions for the three subsamples are shown in Figure 5a. The medians, percentiles and means for |v pec |/ cl, for BCMs in clusters of different richness and BM type, are reported in Table 6. Comparing the distributions in Figure 5a, and the medians in Table 6, we do not see any significant changes in the BCM relative peculiar velocity distribution when passing from the richness samples R0 through R1 to R2+. This is not only confirmed by the high P value of a K-W test: P = 0.2026, but also by individual M-W tests. We conclude that, in general, the relative peculiar velocity of a BCM does not depend on the richness of its host cluster. To check for a relation between BCM relative peculiar velocity and its host cluster BM type, we divide our sample into two subsamples: clusters with BM type I form the subsample BM1 and those with a BM type I-II form the subsample BM2. Clusters with a BM type II or later were included in our main sample only because they contain a cD, or were suspected to contain one. They are thus not fully represented in our sample and are not considered in the present comparison. The superposed clusters are also excluded, since their BM types must be considered as uncertain. This leaves us with 189 BCMs. The distributions for the two subsamples are shown in Figure 5b and the statistical results are also reported in Table 6. We observe a significant variation in the relative peculiar velocities of the BCMs, passing from the BM1 clusters to the BM2 clusters: the median increases from 0.26 to 0.40. A value of P = 0.0017 from a M-W test implies that the difference is very significant. This suggests that the dominant nature of a BCM in its cluster favors lower relative peculiar velocities. Note that this last result is consistent with the relation with morphology, since we expect cD galaxies to be the dominant galaxies in their host clusters. We suspect, therefore, that the strong relation encountered between the relative peculiar velocity and morphology is the main cause of the relation found with the BM type. This interpretation will be checked in the following section. Relations between BCM Morphology, Cluster Richness and BM Types To better understand the nature of the relations (or absence thereof) found in the previous section, it is important to establish which connections exist between the different parameters studied. As judged from Figure 6a, there is a definite increase in the fraction of cD-type BCMs in clusters of earlier BM type: 46% in BM1 clusters compared to 22% in BM2 clusters. There are also many more BCMs of types E/D and E in clusters of later BM type: 48% in BM2 clusters compared to 27% in BM1 clusters. This result is expected, considering the definition of cDs as dominant galaxies. We extracted the cD-type galaxies in clusters with BM types I and I-II and performed a M-W test on the medians of their relative peculiar velocity. No significant difference (P = 0.1239) was found. In other words, cD galaxies have similarly low relative peculiar velocities, independent of the BM type of their host cluster. This supports our interpretation that the relation between the BCM relative peculiar velocity and its host cluster BM type is due to the fact that BCMs in BM I clusters are mostly cDs. In Figure 6b, we compare the distributions of the morphologies of the BCMs in the three richness subsamples, as defined before. There is a definite rise in the fraction of the cD morphology for the BCM in richer clusters. The fraction of cDs increases from 25% in R0 clusters to 48% and 57% in R1 and R2+ clusters, respectively. Consequently, there are slightly more BCMs of later types (later than D) in low-richness clusters: 55% in R0 clusters, compared to 33% in R1 and 23% in R2+ clusters. Therefore, although we find no direct relation between the relative peculiar velocity of the BCM and the host cluster's richness we do find a trend for richer clusters to harbor cDs, which have lower relative peculiar velocities. Relation with Cluster Velocity Dispersion and mass The cluster velocity dispersion is usually taken as a proxy for the total mass of the system. This interpretation is founded on the assumption that clusters are dynamically relaxed and follow the virial theorem. If the distribution of the luminous mass follows that of the total mass, then more massive clusters must also be richer in galaxies. Consequently, we expect the richness of a cluster to increase with the velocity dispersion. But what about the peculiar velocity? We have just seen that there is no relation between richness and the relative peculiar velocity, and this is despite the fact that the frequency of cDs is higher in richer clusters. To explore this point we examine how the velocity dispersion varies as a function of the other parameters in our study. Box-whisker plots for the velocity dispersion of galaxies in cluster subsamples separated by Abell richness and BCM morphological types (using the same regroupment as before) are presented in Figure 7. In Figure 7a, we distinguish a very strong increment of the velocity dispersion with the richness of the cluster, which is also confirmed by the statistics in Table 7, where we report the median, percentiles and mean cluster velocity dispersion for clusters of different richness. The K-W test detects extremely significant differences (P < 0.0001). The post-test allocates the most significant differences between the R0 and R1 and between the R0 and R2+ subsamples. No significant difference is detected between the R1 and R2+ subsamples by the post-test. However, the result of a M-W test between the R1 and R2+ subsamples find a significant difference (P = 0.0129). If we take the velocity dispersion as a proxy for the cluster mass, then massive clusters are richer in galaxies. In Figure 7b, we distinguish a definite increase of the host cluster velocity dispersion when passing from the BCM type S through E and cD subsamples. The statistics reported in Table 7 confirm this observation, where the rightmost three columns give the mean, percentiles, and median velocity dispersion of clusters with different morphological types of BCMs. The K-W test detects extremely significant differences (P < 0.0001). The posttest identifies extremely significant differences between the cD and E and very significant difference between the cD and S samples. The post-test does not detect a difference between the E and S samples. The high P value (P = 0.2524) for a M-W test between the E and S subsamples confirms this last result. Looking at Figure 7, and considering the statistical tests, we have to conclude that the relation between cluster richness and cD galaxies is consistent with the following interpretation: cDs are more common in rich clusters probably because rich clusters are generally more massive. In Figure 8, we compare the velocity dispersion and the absolute value of the BCM peculiar velocity, |v pec |. For this test we consider only the cD subsample and the E subsample. In Figure 8a we see a very weak trend in the cD subsample, suggesting that the peculiar velocity increases with the velocity dispersion. The trend is more obvious in the E subsample ( Figure 8b). Comparable trends were previously observed by Malumuth et al. and Bird. Contrary to these authors, however, we do not confirm a similar correlation with the richness of the clusters. In both graphs, we distinguish between the different richness classes. We see no particular difference in these trends for the different richness classes. To verify if the trends we observe are statistically significant, we perform two Spearman correlation tests. The tests yield a correlation coefficient r = 0.27 for the cD subsample, and r = 0.41 for the E subsample, both with a probability P < 0.0001, consistent with extremely significant positive correlations. This implies that, in general, the BCM peculiar velocity rises as the cluster velocity dispersion increases. In Figure 9, we show the box-whiskers plots for the peculiar velocities as found in the cD and E subsamples separated by richness classes. We find no differences in the peculiar velocity between the richness classes. The statistics for these two subsamples are reported in Table 8. The K-W tests detect no differences (P = 0.3265 for the cD subsample and P = 0.9680 in the E subsample) for the medians in the subsamples separated by richness classes. This result confirms that the cluster richness plays no role in the correlations found in Figure 8 and in the general frequency distribution shown in Figure 4. Discussion Our analysis confirms the findings of previous authors working in the field (Beers & Geller 1983;Tonry 1985b;;;Bird 1994;Oegerle & Hill 2001;): most BCMs are not at rest at the center of their host cluster's potential well. The large size and completeness of our sample eliminate any doubts on the physical reality and generality of this phenomenon. Our analysis also shows that this is a common trait of clusters of galaxies harboring a dominant galaxy and not a special feature related to particular systems, like clusters hosting a D or cD galaxy. There is no easy way out of this situation. Assuming, for example, that the BCMs are really at rest at the dynamical center of their clusters would raise the peculiar velocity of the other galaxies, putting them at higher energy levels in the potential well of their clusters. To explain the observations assuming dynamical equilibrium would increase the amount of dark matter to possibly unacceptably large values (for instance, in terms of M/L, see Tonry 1985a for an explanation). The fact, also, that the peculiar velocity, a dynamical parameter related to the cluster, is strongly correlated with the morphology of the BCMs, seems to suggest a strong connection between the formation of a cluster and its BCM. For example, assuming BCMs form by the mergers of smaller mass elements, we would naturally expect massive galaxies (D and cDs) to be more frequent in richer clusters, which is consistent with our analysis. This is because the number of mergers, or the masses of the merging components, is expected to grow with the mass in the clusters. However, richer clusters also have higher velocity dispersions, which reduce the efficiency of mergers (Tonry 1985a;Mihos 2004). Unfortunately, the current status of simulations of large-scale structures formed by cold dark matter is not of much help. These models do not include the physics of galaxy formation and the best simulations to date place, more or less artificially, the BCMs at the center of the halos (e.g. Taylor & Babul 2004;, or De Lucia & Blaizot 2007, predicting zero peculiar velocities. Explaining the BCM peculiar velocities Let us re-examine the present paradigm of structure formation to see how it may be adapted to fit our observation. According to the model, 90% of the mass of a cluster is in the form of non-baryonic dark matter. This follows directly from the standard cosmological scenario, in which dark matter perturbations are free to grow as soon as they enter the particle horizon, while baryonic matter can do so only after it decouples from radiation. In fact, this is the strongest argument in favor of the existence of dark matter, since structures dominated by non-baryonic dark matter could grow to significant masses without producing anisotropies in the microwave background in excess of what is observed. For CDM cosmology the first structures to form after recombination (z = 1000) have typical masses of the order 10 5 M ⊙ (e.g. Coles & Lucchin 1997, or any good book on cosmology and structure formation). After decoupling the physics becomes non-linear and numerical simulations are necessary (see and references therein). Reviews of this subject can be found in Primack, Arnaud, or Loeb. To summarize, within the CDM paradigm, structure formation follows a bottom-up scenario, where high-mass halos gradually form from the mergers of smaller mass ones. The question is how to include consistently the formation of the BCMs and their peculiar velocities into this model? Numerous simulations show that in any self-gravitating system, the most massive galaxies are expected to lose energy through dynamical friction to the less massive bodies and to spiral towards the bottom of the potential well (White 1976;Merritt 1983;Tonry 1985a;Malumuth 1992). Following Tonry (1985a), the dynamical friction decay of velocity of as galaxy with path length x is given by: where M is the mass of the galaxy, v its velocity, the density of the background medium and g(v) a function that depends on the distribution of velocities of the background particles. For an isothermal distribution of velocities with dispersion the equation takes the form: where is a geometric constant. Dynamical friction increases with the mass of the galaxy and the density of the background particles, while it decreases with the velocity dispersion of the background particles. This seems consistent with our observations (assuming cDs are more massive than E galaxies). On the other hand, what seems difficult to understand is why after a Hubble time, most BCMs are not at rest at the bottom of the potential well of their clusters. Indeed, slightly less than a third (29%) of the BCMs in our sample may be consistent with zero peculiar velocity. According to Malumuth et al., this phenomenon should be viewed as evidence of a relatively recent formation. This is because, in hierarchical structure formation models, the richest, most massive systems must have undergone the most recent merger events. Based on this interpretation, Malumuth et al. proposed that high peculiar velocity BCMs must occur only in rich, high velocity dispersion clusters. This is not confirmed by our analysis. Although we do observe a positive correlation between the peculiar velocity and velocity dispersion of the clusters, we do not distinguish the trend expected with the richness. Neither can we find, according to this interpretation, a natural explanation why the correlation is stronger in the E subsample than in the cD subsample. In general, we do not observe any specific dynamical characteristic that allows to distinguish the clusters with low peculiar velocity BCMs from those hosting BCMs with high peculiar velocities. Can we explain the peculiar velocities using a special form of dark matter halo? In his article Tonry (1985a) explains that the matter density,, of the background matter must play a major role. For example, when a cluster has a radial density profile that is cuspy, like for an isothermal sphere (with density as function of radius: (r) ∝ r −2 ), the dynamical friction in the center of the cluster is stronger than when the density falls less rapidly with radius. Consequently, if the global halos of clusters have such a shallow central density profile the orbits of massive galaxies may take longer to decay. The Navarro, Frenk & White (NFW) halo model (density: (r) ∝ (r/r s ) −1 (1+r/r s ) −2, where r s is a scale radius) seems to show such a property. Therefore, if dark matter in clusters follows originally such a distribution, even after a Hubble time BCMs may not have had sufficient time to relax dynamically, explaining their non-zero peculiar velocities. However, it may be that the free parameters in the NFW model would need to vary significantly from one cluster to another to accommodate all our observations. Even if we consider non-zero peculiar velocities possible within the NFW model (as an oscillation of the BCM around the center of the potential well) there would still be one more important difficulty. Because the intracluster gas producing the X-rays is ten times more massive than the luminous matter in galaxies, we should not expect this gas to follow the oscillating BCMs. However, most observations seem to suggest just that: the large majority of BCMs are located at the peak of the X-ray emission (Jones & Forman 1984;Rhee & Latour 1991;;Bahcall 1999;). As a preliminary verification, we cross-correlated the X-ray peak positions of X-ray clusters as published by Magliocchetti & Brggen with the positions of BCMs in a sample of Abell clusters, even larger than the present one (article in preparation), and found 76 clusters in common (with 46 BCMs in our present sample). The consistency between the positions of the X-ray peaks with the positions of the BCMs is impressive: only 8 out of 76 BCMs show a positional offset larger than 20. Of the 46 clusters in common with Magliocchetti & Brggen and our present sample, 41 BCMs have an offset of less than 20 from the cluster's X-ray emission peak. All these clusters have a unique BCM in our Table 1, and 36 have a value for v pec / cl in Table 2. Their median |v pec / cl | is 0.28, and there are eight clusters with |v pec / cl | >0.6. We classified 29 of these 36 BCMs as "cD" in Table 2, and these have a median |v pec / cl | of 0.26. Thus, a significant fraction of high peculiar velocity BCMs persists in subsamples where the positional coincidence between the BCMs and their X-ray peak is very good. In conclusion, it seems difficult to explain the peculiar velocities of the BCMs as an oscillation component around the center of a global potential well formed by a spherical halo of dark matter, which is already dynamically relaxed. And this is true even if the halo has a shallow central density, like in the NFW model. Also, based on X-ray observations, the local potential well formed by the BCM must also be that of the dark matter halo of the cluster. In other words, it seems impossible to separate the dark matter halo of the clusters from that of their BCMs (Bahcall 1999). Another intriguing result of our analysis is the correlation between the peculiar velocity and morphology of the BCM. In principle, the dissipative processes involved in galaxy formation are unrelated to the process that pulls the BCMs towards the center of the cluster. Consequently, we would not expect the peculiar velocity of a BCM, which depends on the latter, to be related to the morphology of the galaxy, which depends on the former. Therefore, the fact that we do observe a trend for cD galaxies to have smaller relative peculiar velocities can only be explained if the dissipative processes related to the formation of the BCMs are somehow connected to the force that is pulling them towards the center of the potential well of their clusters. This suggests that the peculiar velocities of the BCM must reflect not only the formation of the BCMs within the clusters but also the process by which the clusters formed. The two phenomena cannot be separated. More exotic explanations of peculiar velocities, like the effect of gravitational redshifts (Cappi 1995;Broadhurst & Scannapieco 2000;Kim & Croft 2004), can also be readily eliminated. Among the parameters that contribute to the velocity difference between a BCM and its cluster, the gravitational redshift component is always positive (Kim & Croft 2004). The effect of gravitational redshifts would therefore skew the distribution of peculiar velocities towards positive values, while the observed peculiar velocity distribution is very symmetrical about zero. Thus we agree with Kim & Croft that there is currently no detectable evidence for gravitational redshifts in clusters of galaxies. The Merging-Groups Scenario As mentioned in the introduction, one alternative scenario proposed to explain BCMs like D and cD galaxies is that they actually formed in smaller systems like compact groups of galaxies (Merritt 1985) ;Bird 1994;Zabludoff & Mulchaey 1998;). Indeed, the low velocity dispersion of galaxies in compact groups render tidal interactions and mergers of galaxies much more efficient (Merritt 1985;Tonry 1985b;Mihos 2004;Coziol & Plauchu-Frayn 2007). Assuming the compact groups that formed the BCMs were more massive than today's compact groups, then giant elliptical D galaxies and even cDs are possible consequences. Implicit in this hypothesis, clusters must then build by the fusion of many such groups (Ellingson 2003;Mihos 2004;Andernach & Coziol 2007). What would then be the main condition to observe peculiar velocities for the BCMs in clusters? It seems that the only way to reproduce this phenomenon according to this hypothesis is to assume clusters are still in an unrelaxed dynamical state. That is, the BCMs still possess some of the dynamical properties of the groups in which they formed, which translates into non-zero peculiar velocities (Malumuth 1992). Consequently, the BCMs are not at the centers of the global potential wells of their clusters, but rather at the bottom of local potential wells (Beers & Geller 1983;Oegerle & Hill 2001), which would be the potential wells of their groups. Taken at face value, the merging-groups hypothesis seems capable to explain the peculiar velocity of the BCMs, although we have still to verify if this hypothesis is consistent with our observations. This may be difficult to check because the dynamical behavior of an unrelaxed transient system, implied by this scenario, is more complex to describe and to follow up than that of a relaxed structure. One cannot apply the virial theorem or even assume a simple form of density distribution and potential, and surely cannot predict its behavior based on a simple analytical dynamical theory. In the absence of these tools we can only offer a qualitative evaluation, using general dynamical arguments. We have found, for example, that the relative peculiar velocity is smaller for BCMs of type cD, compared to any other morphological type. This seems reasonably easy to understand. The fact that cDs are the dominant galaxies in their clusters suggests they formed in the most massive groups. These groups would necessarily constitute an important fraction of the mass of their clusters, explaining the trend towards lower relative peculiar velocities. However, of the 29% BCMs with a peculiar velocity consistent with zero (within the observational errors), only 36% are cDs. Obviously, cDs are not restricted to these cases, because it also depends on the merger history of the cluster: cDs would be less dominant in clusters that formed from a large number of groups. This would be consistent with the lack of correlation of the peculiar velocity with richness and its increase with cluster velocity dispersion. On the other hand, we have found that a higher richness favors the formation of cDs. As we stated earlier, the fact that cDs are the dominant galaxies in their clusters and have lower relative peculiar velocities suggest these galaxies formed in the most massive groups that merged to form clusters. Massive groups most probably attract other groups more easily, which would produce the trend with richness. If one thinks in terms of the density perturbation spectrum, this last interpretation may also explain why cDs are not ubiquitous in clusters. Being more massive, groups which formed a cD were necessarily located in highest-density peaks. Because high-density peaks are less frequent than lower-density ones, not all clusters will be expected to possess a cD, consistent with our observations. The higher the number of groups that coalesce to form a cluster, the richer this cluster must finally be. Assuming the system is not in equilibrium, then statistically one would expect richer clusters to also have higher velocity dispersions. The difference here is that we do not have relaxation, and one cannot apply the virial theorem to deduce the mass. That is, the velocity dispersion is not a proxy for mass. On the other hand, the increase of luminous mass with richness is obvious. The situation is worse if one considers the merging process that formed the BCM in the first place. The first galaxies that merged are those that have the smallest differences in velocities. Consequently, the merging process itself will leave behind galaxies that have higher differences in velocities, raising the velocity dispersion of the group. We observe something similar in nearby compact groups of galaxies (;Coziol & Plauchu-Frayn 2007): the morphologically more evolved systems (implying more mergers) are those that have higher velocity dispersions. This similarity suggests a continuity in the processes of galaxy formation and evolution in different structures. The last phenomenon we have to explain is the impressive concordance between the X-ray peaks, produced by the intracluster gas, and the positions of the BCMs in the cluster. The problem of the origin of the hot gas in clusters is a very difficult one. In realistic hydrodynamic simulations, the high efficiency necessary to form the galaxies in clusters leaves almost no gas behind, in dramatic contradiction with observations (). On this matter, the merging-groups scenario may alleviate the problem. Because groups of galaxies have lower mass than clusters, and have consequently shallower potential wells, an inescapable conclusion seems to be that intergalactic gas will not be especially attracted by these systems. This is supported by observations in X-rays: groups of galaxies occupy the fainter part of the X-ray luminosity function or luminosity vs. velocity dispersion relation for groups and clusters (;Helsdon & Ponman 2000;;). Some new observations, though still controversial, may even suggest groups to be less rich in gas at higher redshifts (). Thus, it may be that the bulk of the intracluster gas found today in clusters arrived there only after the clusters, and most of the galaxies within it, were formed. By falling into the already formed clusters the gas would have cascaded down the different substructures that form it towards the deepest potential wells. This is where we also expect to find the BCMs, explaining why these galaxies are usually associated with a peak in the X-ray emission. By cascading down the substructures of the clusters the gas would have heated up, transforming the newly formed structures into environments with extremely low star formation efficiency. An early preheating phase for the intergalactic medium would obviously help in such a scenario. Indeed, hot gas would fall even less easily into shallow potential wells, explaining why such a huge quantity of gas did not form galaxies. The source of energy of this preheated gas could be related to the evolution of the first stars, the formation of the first black holes (AGNs) or to shocks produced by the formation of structure (;;;Dwarakanath & Nath 2006). This alternative scenario for the origin of the intracluster gas may also offer a simple alternative to the problem of the contamination of the gas by metals. Two of the mechanisms considered for this process are ram pressure stripping of late-type spirals falling into the clusters (Gunn & Gott 1972), and starburst winds produced by mergers (;;). In the merging-groups scenario the intense phase of starburst activity (and possibly AGNs) is directly related to the formation of galaxies in groups (;Coziol & Plauchu-Frayn 2007). This process may also have allowed a higher level of metals to reach the intergalactic medium. This is because the metals are more loosely bound to galaxies in a group environment (;Metzler & Evrard 1994;). Contrary to groups, however, these metals would not be lost, but swept up by the ram pressure of the intergalactic gas falling into the newly formed clusters for the first time. It is important to note that according to our scenario, the ram pressure is exerted when the gas runs over the galaxies, and not the other way around. As an analogy, one may think of falling rain cleaning the air of its pollutants. On average, therefore, we expect the amount of metal in the intracluster medium to be equal to the amount encountered in all the galaxies forming the cluster (Schindler 2003). This is because the gas must have passed through all the galaxies on its way down the potential wells. In other words, we expect the mixture time to be short, and possibly shorter than in other models. Summary and conclusion Based on our analysis of existing BCM velocity data, we have shown that the peculiar velocities of BCMs in clusters of galaxies cannot be ignored. This is a general phenomenon, affecting the majority of clusters with a dominant galaxy. We have shown that such a phenomenon is difficult to explain within a model where the BCMs form independently from the dark matter halo of their clusters. The existence of a strong relation between the BCM peculiar velocity and its morphology also points towards an intrinsic relation between the formation of the BCM and that of its cluster. Based on our analysis, we have found our observations to be qualitatively consistent with a scenario where BCMs in clusters form first in smaller mass systems comparable to compact groups (Merritt, 1985;Bird, 1994;Zabludoff & Mulchaey, 1998;). Implicit in this hypothesis, the formation of clusters would have followed the merging of many such groups (Malumuth 1992;Ellingson 2003;Mihos 2004;;Andernach & Coziol 2007;Coziol & Plauchu-Frayn 2007). This has one immediate consequence, which is that most clusters of galaxies harboring a dominant galaxy are not dynamically relaxed. Although our observation of many BCMs with large peculiar velocities also seems in good agreement with the presence of substructures in clusters (Bird 1994;Dressler & Schectman 1988;;Flin & Krywult 2006), we are not sure whether the two phenomena are equivalent. In particular, the explanation for each of these observations may be different. The usual interpretation of substructures in clusters of galaxies is that they are evidence that these systems formed recently. This seems somewhat in contradiction with the advanced morphological stage of galaxies in clusters. These are among the most massive and oldest (in terms of stellar populations) galaxies in the universe. In part, the merging-groups scenario solves this apparent contradiction. A group environment allows galaxies to evolve rapidly through tidal interactions and mergers (Coziol & Plauchu-Frayn 2007). However, one also has to consider that the relaxation time of a cluster formed by many groups, that is the time it takes for the energy to be redistributed equally throughout the cluster, is probably much longer than the typical dynamical friction time for one galaxy falling into an isotropic potential well. In fact, the relaxation time for the former could be much longer than the Hubble time. Consequently, it would be possible to observe peculiar velocities, even if the merging of groups forming the clusters started at a very early epoch (z ∼ 3 − 4). On the other hand, the substructures observed in clusters today could be traces of more recent events, related to continuous accretion of mass by the clusters, namely loose groups or smaller groups of galaxies falling in from the field. Another interesting consequence of the scenario is that the huge amount of hot intracluster gas found today in clusters may have been accreted only after the formation of the clusters by the merging of many groups and the formation of most of the galaxies in it. This is a direct consequence of the shallower potential wells of groups. This scenario greatly alleviates the problem of extra cooling for the formation of galaxies in clusters and may better explain the process of metal enrichment of the intracluster gas. |
Seventy years ago, there was nothing there but a pasture rented out for a weekly bottle of whiskey. Then it became a frequent stop for GIs from Camp Crowder and, for the next seven decades, a community presence near a familiar intersection. Now, it’s nothing again. History has ended.
Seventy years ago, there was nothing there but a pasture rented out for a weekly bottle of whiskey.
Then it became a frequent stop for GIs from Camp Crowder and, for the next seven decades, a community presence near a familiar intersection.
Now, it’s nothing again. History has ended.
Beau Monde Package Store, owned by Ken and Karen Puckett, closed last week after nearly three-quarters of a century in business. To the best of anyone’s recollection, the small-sized liquor store at 908 W. Harmony, just west of Neosho Boulevard, has been open since about 1938.
It wasn’t always located at that spot. For the first three years or so, the same little building was just up the street beside the old Hereford House restaurant, where Southwest Missouri Bank now sits on the corner of Harmony and Neosho Boulevard.
The store was relocated around 1941.
Before that, the entire section of property was simply an open cow pasture owned by Karen Puckett’s grandfather, Sam Wolfinbarger Sr.
Her father, Sam Wolfinbarger Jr., had built the pint-sized liquor store around the same time he opened The Hereford House at the same spot in the late 1930s. Just before America’s entry into the Second World War, he moved the entire building to where it is now, renting the land, as aforementioned, from his father.
The restaurant was originally called The Beau Monde. When it changed to The Hereford House, the Beau Monde name transferred onto the liquor store.
It was called that until the end.
Beau Monde Package likely saw a big hike in business after Camp Crowder opened in 1942 and thousands of red-blooded American soldiers descended onto Neosho, weekend passes in hand. The liquor store was only a short stroll away from the restaurant, where after enjoying a decent meal, the GIs could also take advantage of the duckpin bowling alley Puckett’s father built inside the eatery to entertain the troops.
Duckpin bowling is simply a miniature version of the 10-pin game, but with slightly different rules.
And now all that’s left are ghosts.
Puckett said she didn’t know what she and husband Ken would do with the tightly spaced old building, but said a new liquor store isn’t likely in the plans.
The couple still own The Beverage Shoppe on Neosho Boulevard. Though it’s been around awhile as well, that store can’t nearly match up time-wise, however, to the one Puckett’s father first opened so long ago on Harmony Street. |
The impact of medium acidity on the chronological life span of Saccharomyces cerevisiae lipids, signaling cascades, mitochondrial and vacuolar functions Because of its multifactorial nature, aging is one of the most complicated cell phenomena known. A systems biology approach, which aims to understand the organism as a whole rather than concentrate on the behaviors of individual genes, thus comprises a seamless tool for investigating the aging machinery, which arises mainly as a result of degeneration of the collaboration between signaling and regulatory pathways. In the present study, the effects of medium buffering on the chronological life span are investigated via transcriptome analyses and subsequent integration of the data obtained with the chronological aging network of yeast. The comparative inquiry of transcriptome data of young and old cells grown in buffered and unbuffered media reveals new roles for pH control (e.g. the reorganization of lipid metabolism and intracellular signaling cascades) that have beneficial consequences on chronological longevity. Integration of the transcriptome data onto the aging network, as well as validation experiments, suggest that Snf1p is a possible intermediate player in the interjunction of sphingolipid and ergosterol metabolisms with extracellular pH control with respect to regulation of the chronological life span. Consequently, a more detailed insight of the chronological aging mechanism of yeast is obtained. The results of the present study provide a solid basis for further research focusing on uncovering the agents that affect aging and agerelated diseases in humans. |
Computational problems in modeling arcs We explore the reasons why there seems to be no common model for vacuum arcs, in spite of the importance of the field and the level of effort expended over more than one hundred years. WHY IS PROGRESS SO SLOW? While vacuum arcs were first identified around 1900, by Michelson and Millikan (before they even had a vacuum pump), the first reasonable explanation of the phenomenon was proposed by Lord Kelvin in 1904, and the field has been continuously active since then, there has been no general agreement on the nature of these arcs that has developed in the past 110+ years. There are a number of both experimental and theoretical problems that have retarded progress. Experimentally, the arcs develop very fast and rapidly obliterate the surface defects that presumably help trigger the arcs, and the rapid arc development, over many orders of magnitude in many parameters, presents a problem with diagnostics, which tend to be useful over a comparatively small parameter range. In addition, arcing tends to occur unpredictably, both in location and time, frequently in locations (tokamaks, accelerators, etc. where access is poor) presenting further diagnostic problems. Finally, there is a wide variety of arcs and related phenomena that may or may not be related to basic arc mechanisms, for example in micrometeorite impacts with satellites, tokamak plasma/limiter interactions, the rf accelerator limits we are familiar with, laser ablation, and other applications. Even within a specific type of arc, the experimental parameters, (stored energy, pulse length, geometry, materials) would be expected to vary from one experiment to another. An additional problem, however is the complexity and variety of the mechanisms involved, which seem to operate over parameter ranges of many orders of magnitude and a diversity of environments. We have found that in order to model arcs, it seems necessary to incorporate many highly specific and somewhat incompatible calculations and numerical methods, for example Particle In Cell (PIC) codes to study the initial stages of the arc, and Molecular Dynamics (MD) to look at the properties of the fully developed arc. Surface effects are also an integral part of this problem, however surface structure and surface issues are not generally considered a part of the plasma physics of arcs. Computational methods assume specific boundary conditions, different timescales and different internal dynamics, and it is not obvious that they are simply compatible. We find that the concept of the unipolar arcs seems to have wide applicability, however the application of these methods to his problem is not straightforward and the literature on these arcs is not well developed or unambiguous. Application of MD methods is a slow process; a recent paper looking at the application of MD to the properties of the dense (non-ideal) plasma sheath seems to be the first that makes definite predictions of the surface physics at the edge of these non-ideal plasmas, however it is not clear how to experimentally verify these predictions. Advanced Accelerator Concepts 2014 AIP Conf. Proc. 1777, 050003-1050003-3; doi: 10.1063/1.4965626 Published by AIP Publishing. 978-0-7354-1439-6/$30.00 MODELING PHYSICAL MECHANISMS IN ARCING In accelerator RF systems, arcs have dimensions measured in mm, survive for times on the order of 10 ns to 100 s, and involve energies measured in Joules. The mechanisms operating within arcs operate on much different spatial, time and energy scales, and the parameters of the individual mechanisms determine the type of numerical analysis that can be done. Vacuum arcing seems to be dominated by a number of quite different mechanisms, representing different fields of study. For example, the arc seems to be described by plasma physics, however the initial breakdown stages are a complicated mixture of field emission (quantum mechanics) electrostatics, atomic physics, mechanical properties, and fracture mechanics. The surface damage that seems to determine the location of mechanical failure seems to be a result of hydrodynamics and thermodynamics. External factors also control many aspects of the arc, in particular its initiation and duration. Thus, we do not expect to see both simplicity and precision in initial modeling results. There are a number of general methods involved in arc studies and we can explore the properties and limitations of each of them. While they do not present insolvable computational problems, they require a set of basic assumptions to unite an array of analyses of specific mechanisms. Particle in Cell Classical plasma physics represents the core of the arcing problem. Particle in cell calculations are a well understood method of modeling plasma physics for linear systems with two body collisions, finite numbers of particles, timescales on the order of a few nanoseconds and geometrical dimensions on the order of 10 -5 m. We have used PIC codes to model the first few nanoseconds of the arc development, when the arc satisfies the constraints up to the limit where we do not trust simple expressions like the derivation of the Debye length, D. On the other hand it is not always clear how precise PIC code predictions are when the densities become large enough so that the basic assumptions of classical plasma physics no longer apply, in this case because the density of the plasma is too large to assume that the energy of the system is entirely kinetic, or the collisions are entirely between two particles. Molecular Dynamics We have used MD to model the mechanical failure of asperities that trigger breakdown, the self-sputtering off of solid and liquid surfaces that ultimately fuel the arc, and the properties of the sheath for dense plasmas where the assumptions of two body interactions no longer apply. Computational limitations imply timesteps for these calculations on the order of 10 -18 -10 -17 s and equilibrium times of 10 -13 s, over geometrical dimensions of 10 -9 m, many orders of magnitude smaller than the dimensions of PIC calculations 6. On the other hand, MD calculations can be used when the densities are high enough so that the total electrostatic energy of the system is comparable to the kinetic energy of the particles (the nonideality parameter, = electrostatic/kinetic energy ~0.5) 6. MD calculations are not, in principle, compatible with PIC calculations, thus we use them to define boundary conditions and evaluate sputtering coefficients rather than to describe the evolution of the system as a whole Various mesoscale thermodynamics and other methods A number of other mechanisms also contribute to arcing with their own parameter ranges and variables. Cooling and development of a rough surface is a particularly complex problem. NEED FOR REALISTIC MODELING Since the problem of arcs has been studied for over 100 years, a simple explanation of the physics of this phenomenon seems overdue. Beyond this, arcing and gradient limits in general are a significant constraint on many aspects of technological progress and ignorance of the primary mechanisms may be associated with significant costs. We find that many of the models in print do not seem to agree with current data, and can be incompatible with basic assumptions and modern modeling. There are a variety of phenomema that seem to require simple explanations, such as the "chicken track" damage left by tokamak arcs, the voltage spikes produced during micrometeorite impacts on satellites and the sensitivity of RF gradient limits to strong magnetic fields, and while it might seem desirable to have a complete numerical model of arcing, the complexity of this problem seems to preclude this. On the other hand, a complete understanding of the individual mechanisms involved, with numerical models that produce reasonable estimates of the critical variables, seems to be something that can realistically be done 5. With a basic knowledge of the scale of parameters like the Debye length, sheath potential and field emission, it is possible to generate explanations for self quenching of unipolar arcs, and other phenomena 6. Likewise, studies of the cooling of thin liquid surfaces can begin to explain the range of surface damage seen in arcing. While a complete numerical model of the arc is difficult, understanding experimental data may be much easier. CONCLUSIONS Because of the dynamic ranges involved, complete computational methods used to model arcing from knowledge of the basic mechanisms are inherently problematic, because of widely different timescales, spatial volumes and plasma parameters. Thus modeling of arcing cannot, at present, be done using a single computational model, and must essentially be a parameter list obtained from a variety of models each applying to one mechanism. This requires some interpretation to produce a general picture of arcing, and a "complete" model of arcing becomes a series of calculations of specific mechanisms together with a general picture and set of assumptions that tie the mechanisms together. On the other hand, there seems to be sufficient knowledge of the individual mechanisms involved to produce useful predictions and explanations of experimental data. |
package territoire;
import interfaces.Actualisable;
import java.awt.BorderLayout;
import java.awt.Color;
import java.awt.Dimension;
import java.awt.event.ActionEvent;
import java.awt.event.ActionListener;
import javax.swing.JComboBox;
import javax.swing.JLabel;
import javax.swing.JPanel;
import javax.swing.JSlider;
import javax.swing.event.ChangeEvent;
import javax.swing.event.ChangeListener;
import layouts.LayoutLignes;
import ressources.compte.ManqueRessourceException;
import ressources.compte.Or;
import statique.Style;
import carte.element.CaseTerritoire;
import carte.element.Lieu;
import carte.element.TypeLieu;
import composants.panel.PanelImage;
import composants.styles.Bouton;
import divers.Outil;
public class ConstructionTerritoire extends JPanel implements ActionListener, Actualisable, ChangeListener {
private static final long serialVersionUID = 1L;
private final JSlider taille;
private final JComboBox<String> type;
private final PanelImage img;
private final OrGraphique or;
private final Bouton acheter;
private final JLabel tTaille, blocs;
private final Or r;
private CaseTerritoire objet;
public ConstructionTerritoire(Or r, ActionListener l) {
super(new BorderLayout(15, 5));
this.r = r;
r.addActualiseListener(this);
setOpaque(false);
type = new JComboBox<String>(TypeLieu.noms());
type.setFont(Style.POLICE);
taille = new JSlider(TypeLieu.TAILLE_MIN, TypeLieu.TAILLE_MIN);
or = new OrGraphique();
JPanel p = new JPanel(new LayoutLignes());
acheter = new Bouton("~ Construire ~").large();
acheter.addActionListener(l);
tTaille = Outil.getTexte(" " + taille.getValue() + "m", false);
blocs = Outil.getTexte("", false);
p.setOpaque(false);
p.add(Outil.creerPanel("Architecture", type));
p.add(Outil.creerPanel(Outil.getTexte(" Surface ", false), taille, tTaille));
p.add(Outil.creerPanel("Blocs disponibles", blocs));
img = new PanelImage();
img.setLayout(new BorderLayout());
img.setPreferredSize(new Dimension(100, 128));
img.add(or, BorderLayout.SOUTH);
add(img, BorderLayout.WEST);
add(p);
add(acheter, BorderLayout.SOUTH);
setType(TypeLieu.CAMPEMENT);
type.addActionListener(this);
taille.addChangeListener(this);
selection(null);
}
public void setType(TypeLieu type) {
this.type.setSelectedIndex(type.getID());
taille.setMaximum(type.getTailleMax());
img.setImage(type.getImage());
blocs.setText(type.getNombreBlocs() + "");
actualise();
}
public void selection(CaseTerritoire objet) {
this.objet = objet;
actualiseAchetable();
}
public void actualiseAchetable() {
acheter.setVisible(objet != null && objet.getLieu() == null && r.peutUtiliser(or.getOr()));
}
public Lieu getLieu() {
return new Lieu(objet.getPosX(), objet.getPosY(), taille.getValue(), TypeLieu.get(type.getSelectedIndex()), or.getOr());
}
@Override
public void actionPerformed(ActionEvent e) {
setType(TypeLieu.get(type.getSelectedIndex()));
}
@Override
public void actualise() {
try {
or.getOr().set(taille.getValue() * 5 + TypeLieu.get(type.getSelectedIndex()).getNombreBlocs());
} catch (ManqueRessourceException e) {
e.printStackTrace();
}
or.setCouleur(r.peutUtiliser(or.getOr()) ? Color.BLACK : Color.RED);
actualiseAchetable();
}
@Override
public void stateChanged(ChangeEvent e) {
tTaille.setText(" " + taille.getValue() + "m");
actualise();
}
}
|
After the first set of her semi-final Serena Williams lifted a towel and used a corner to dab her forehead. It was the first sign she had broken any sweat. She defeated Elena Vesnina, the world’s 50th-best player, in 48 minutes.
When she was done Williams posted a Snapchat video of her meeting Kate Middleton, who was in the Royal Box. “OK, so I’m in with ‘In Crowd’ now,” Williams said. Though at Wimbledon who is to say which of them outranked the other. Middleton is a duchess but around here Serena is queen and Centre is her court. There was certainly a regal disdain in the way she dismissed Vesnina 6-2, 6-0. For Vesnina, who won one solitary point on Williams’s first serve, the match was an entirely futile endeavour. She may as well have been trying to swim up Niagara.
Wimbledon has been paying equal prize money for nine years and Serena is long past the point where she should have to listen to this rubbish simply because so many other people are still trying to catch up with her. But then she’s always been out there, miles ahead of the rest.
“There’s talk about you going down as one of the greatest female athletes of all-time,” another journalist ventured. “I prefer the words ‘one of the greatest athletes of all time’,” Williams replied, pointedly. The journalist didn’t attempt a return.
While Serena was talking, her sister Venus was playing. She was deep into the second set of a match against Angelique Kerber. The scores from Centre Court flashed up on the TV screens in the conference room and, as Serena spoke, it became clear she would be playing Kerber in the final, that there would be no fifth set in the series of four all-Williams Wimbledon finals. A shame, because as Serena said it would have been “going down memory lane”. Venus has not played in the final of a grand slam since the US Open in 2010. She was diagnosed with Sjögren’s syndrome the following year and her game has not been the same since. She is 36 and running out of chances.
She is happier to be by Venus’s side which is exactly where she was later in the day, in the quarter-finals of the women’s doubles, against Vesnina again, playing with Ekaterina Makarova. The Williams’s won that, too.
Serena does not need to ask for anyone’s respect. She demands it and only a fool would refuse her. |
from django.db import models
class DocumentIndexInstanceNodeManager(models.Manager):
def get_for(self, document):
return self.filter(documents=document)
class IndexInstanceManager(models.Manager):
def delete_empty_nodes(self):
for index in self.all():
index.delete_empty_nodes()
def document_add(self, document):
for index in self.filter(document_types=document.document_type):
index.document_add(document=document)
def document_remove(self, document):
for index_instance in self.filter(index_template_nodes__index_instance_nodes__documents=document):
index_instance.document_remove(document=document)
class IndexTemplateManager(models.Manager):
def get_by_natural_key(self, slug):
return self.get(slug=slug)
def rebuild(self):
for index_template in self.all():
index_template.rebuild()
|
My Santa read in my notes that I love to travel and also want to learn photography, so she just combined these two and sent me an absolutely stunning book about Michigan, her home! The pictures in it are beautiful and I can't wait to see it all in "real life" some day. I've never thought about this state at all - but I sure do now! ;)
But that's not all, I also got an "Alice in Wonderland" colouring book! I laughed a lot when I opened it, it's just so cool! :) And colouring is said to relief stress, so I can definitely use that! :D
So, waiting for Christmas Eve really paid off! Thank you SOOO much, Santa!
Santa, please don't be mad at me for not having opened your gift yet! It's just because I want to put it under the Christmas tree and wait until Dec 24 to enjoy the full Christmas-y feeling.
But I can tell you one thing: I'M SO SUPER MEGA EXCITED RIGHT NOW!!! It's SO hard to wait until Christmas Eve, but I hope you understand! :) :)
Thank you sooo much in advance, bestest Santa in the world! :) I'll update this post as soon as I've wiped all my tears of joy away on Dec 24! ;) |
Invited Paper for the Hot Workloads Special Session Hot Regions in SPEC CPU2017 Simulating applications and benchmarks can take hundreds of hours in full-system cycle-accurate simulators. This problem is exacerbated in many emerging applications, as they execute a large amount of dynamic instructions. For instance, in contrast to SPEC CPU2006 benchmarks, the newly released SPEC CPU2017 programs dramatically increase the total instruction count, which results in a much longer runtime. Therefore, it is of interest to analyze the program behavior to tell whether there are distinct behaviors throughout the executions or the executions are formed by the repetitions of the same behavior. Techniques that identify the repeated program behaviors (a.k.a simulation points) can narrow down the regions of interest. Researchers leverage such techniques to only simulate the regions of interest while maintaining a high simulation accuracy.In this paper, we study the phase behavior of the recent SPEC CPU2017 benchmarks and provide simulation points for them using the SimPoint methodology. We find that the number of simulation points are approximately the same as that for CPU2006, even though CPU2017 has significantly higher execution time. Besides identifying SimPoints, we also study the time-varying behavior of the SPEC CPU2017 benchmarks, and observe a strong correlation between the runtime behavior and the simulation points that are invoked. |
<gh_stars>1-10
# -*- coding: utf-8 -*-
import os
import datetime as dt
import numpy as np
import pandas as pd
from log import LogHandler
from src.data.tdx.setting import tdx_dir, MARKET2TDX_CODE, MARKET_DIR, PERIOD_DIR, PERIOD_EXT
log = LogHandler(os.path.basename('tdx.hq.log'))
def int2date(x):
year = int(x / 2048) + 2004
month = int(x % 2048 / 100)
day = x % 2048 % 100
return dt.datetime(year, month, day)
def _get_future_day_hq(file_handler, count=-1):
names = 'datetime', 'open', 'high', 'low', 'close', 'openInt', 'volume', 'comment'
offsets = tuple(range(0, 31, 4))
formats = 'i4', 'f4', 'f4', 'f4', 'f4', 'i4', 'i4', 'i4'
dt_types = np.dtype({'names': names, 'offsets': offsets, 'formats': formats}, align=True)
hq_day_df = pd.DataFrame(np.fromfile(file_handler, dtype=dt_types, count=count))
hq_day_df.index = pd.to_datetime(hq_day_df['datetime'].astype('str'), errors='coerce')
hq_day_df.pop('datetime')
return hq_day_df
def _get_future_min_hq(file_handler, count=-1):
names = 'date', 'time', 'open', 'high', 'low', 'close', 'openInt', 'volume', 'comment'
formats = 'u2', 'u2', 'f4', 'f4', 'f4', 'f4', 'i4', 'i4', 'i4'
offsets = (0, 2) + tuple(range(4, 31, 4))
dt_types = np.dtype({'names': names, 'offsets': offsets, 'formats': formats}, align=True)
hq_min_df = pd.DataFrame(np.fromfile(file_handler, dtype=dt_types, count=count))
hq_min_df.index = hq_min_df.date.transform(int2date) + pd.to_timedelta(hq_min_df.time, unit='m')
hq_min_df.pop('date')
hq_min_df.pop('time')
return hq_min_df
def get_future_day_hq(market, code, start=None, end=None):
"""
:param market: 交易市场
:param code: IL8 主力合约 IL9 期货指数 I1801
:param start: 开始日期
:param end: 结束日期
:return: pd.DateFrame
"""
tdx_hq_dir = os.path.join(tdx_dir, 'vipdoc', MARKET_DIR[market], PERIOD_DIR['d'])
hq_filename = MARKET2TDX_CODE[market] + '#' + code.upper() + PERIOD_EXT['d']
hq_path = os.path.join(tdx_hq_dir, hq_filename)
if not os.path.exists(hq_path):
return None
f = open(hq_path, "rb")
f.seek(0, 0)
start_dt = np.fromfile(f, dtype=np.int32, count=1)
start_dt = dt.datetime.strptime(start_dt.astype(str)[0], '%Y%m%d')
f.seek(-32, 2)
end_dt = np.fromfile(f, dtype=np.int32, count=1)
end_dt = dt.datetime.strptime(end_dt.astype(str)[0], '%Y%m%d')
if not start:
start = dt.datetime(1970, 1, 1)
if start < start_dt:
f.seek(0, 0)
return _get_future_day_hq(f)
elif start > end_dt:
return None
# TODO 根据交易日历计算实际的交易天数
delta = (end_dt - start) + dt.timedelta(1)
factor = delta.days
try:
f.seek(-32 * factor, 2)
except OSError:
f.seek(0, 0)
log.info('%s trade recodes are few and factor = %d is too big.', code, factor)
hq_day_df = _get_future_day_hq(f)
if end:
return hq_day_df.loc[start: end]
else:
return hq_day_df.loc[start:]
def get_future_min_hq(market, code, start=None, end=None, freq='5m'):
"""
:param market: 交易市场
:param code: IL8 主力合约 IL9 期货指数 I1801
:param start: 开始时间
:param end: 结束时间
:param freq: 周期'1m'，'5m'
:return: 返回
"""
tdx_hq_dir = os.path.join(tdx_dir, 'vipdoc', MARKET_DIR[market], PERIOD_DIR[freq])
hq_filename = MARKET2TDX_CODE[market] + '#' + code.upper() + PERIOD_EXT[freq]
hq_path = os.path.join(tdx_hq_dir, hq_filename)
if not os.path.exists(hq_path):
return None
f = open(hq_path, "rb")
f.seek(0, 0)
start_dt = np.fromfile(f, dtype=np.int16, count=1)
start_dt = int2date(start_dt)
f.seek(-32, 2)
end_dt = np.fromfile(f, dtype=np.int16, count=1)
end_dt = int2date(end_dt)
if not start:
start = dt.datetime(1970, 1, 1)
if start < start_dt:
f.seek(0, 0)
return _get_future_min_hq(f)
elif start > end_dt:
return None
k_num = 400 # 每天大多数期货交易的时间 9:00-10:15 10:30-11:30 13:30-15:00 21:00-23:30
if freq == '5m':
k_num = int(k_num / 5)
# TODO 计算两个日期之间的工作日，需要自己添加交易日历
# https://www.cnblogs.com/fangbei/p/9075153.html
# https: // pypi.org / project / business_calendar /
delta = (end_dt - start)
factor = delta.days * k_num
while start < end_dt:
try:
f.seek(-32 * factor, 2)
end_dt = np.fromfile(f, dtype=np.int16, count=1)
f.seek(-32 * factor, 2) # 数据读取后移位，文件指针要回到原来位置
end_dt = int2date(end_dt)
factor = factor * 2
except OSError:
f.seek(0, 0)
log.warning('%s trade recodes are few and factor = %d is too big.', code, factor)
break
hq_min_df = _get_future_min_hq(f)
if end:
return hq_min_df.loc[start: end]
else:
return hq_min_df.loc[start:]
if __name__ == '__main__':
start = dt.datetime(2019, 2, 20)
code = 'srl8'
df = get_future_min_hq(market='czce', start=start, code=code, freq='5m')
|
With spring in the rear-view mirror and the season approaching, odds on Big Ten teams are starting to take shape. The oddsmakers at Las Vegas sportsbook operator GC Technology have set the over/under win totals, and we take a look at each team with a set number and where they'll end up at the completion of the regular season. There are no odds listed at this point for Minnesota, Purdue and Illinois.
Wisconsin Badgers: 9.5 wins
Our pick: Over. After playing a brutal schedule in 2016, the Badgers' slate looks like it will provide a little reprieve this fall. The toughest nonconference game is a trip to BYU in September and Paul Chryst and company don't have to face Ohio State or Penn State in their divisional crossover games. Michigan and Northwestern are both home games. Wisconsin has won 10 games in two of the last three regular seasons, and the schedule in 2017 adds up to a fairly clear path to double digits once again.
Northwestern Wildcats: 7 wins
Our pick: Over. Pat Fitzgerald's team has seesawed between a borderline bowl team and a West Division challenger for the past five years. The end of 2016 and the offseason to date seem to be putting the Wildcats on the positive side of that ledger for the coming fall. An experienced backfield and a steady defense are reasons for optimism. The team's early trip to Duke and a late visit from Minnesota could be keys in getting past seven.
Iowa Hawkeyes: 6.5 wins
Our pick: Under. The Hawkeyes have a good chance at getting back to a bowl win, but a seventh win is a harder sell. The stretch of schedule from late October to mid-November (at Northwestern, Minnesota, Ohio State, at Wisconsin) does Iowa no favors. Challenges in the passing game will make it hard for this team to stick with anyone who can put up points. An early loss to Wyoming or Iowa State would pretty much seal the under.
Nebraska Cornhuskers: 6 wins
Our pick: Over. This becomes a safe bet if Nebraska can get past a couple of first-year coaches in Willie Taggart at Oregon early in the year and P.J. Fleck at Minnesota in November. Neither of those wins are a layup for the Huskers, who head into Mike Riley's third season with a new quarterback and a new defense. Nebraska should be able to get four, maybe even five, wins in September, but things get considerably more difficult from there. |
<reponame>mohamedGamalAbuGalala/Practice
// TheGreatBall.cpp : Defines the entry point for the console application.
//
#include "stdafx.h"
#include<stdio.h>
//#include<queue>
#include<algorithm>
using namespace std;
class node {
public:
int n , f;
};
bool cmp ( int b , int a ) {
return a > b;
}
int main ( ) {
return 0;
}
/*
class node
{
public :
int n , f;
};
node t[201];
bool cmp(node a , node b)
{
return a.n < b.n;
}
int main()
{
int i , a , k , j , ret , n , c;
scanf_s("%d",&k);
while(k)
{
k--;
scanf_s("%d",&n);
for(i=0,c=0;i<n;i++)
{
scanf_s("%d %d",&a,&j);
t[c].n = a; t[c++].f = 0;
t[c].n = j; t[c++].f = 1;
}
sort(t,t+c,cmp);
ret = 0 , j = 0;
for(i=0;i<c;i++)
{
if(t[i].f) j--;
else j++;
ret = max(ret,j);
}
printf("%d\n",ret);
}
return 0;
}
*/
/*
#include <iostream>
#include <set>
#include <map>
#include <algorithm>
using namespace std;
int arr[100000][2], n, tree[250000];
set<int> S;
map<int, int> Rank;
void update(int node, int s, int e, int x, int y) {
if (s > y || e < x) return;
if (s >= x && e <= y) {
tree[node]++;
return;
}
int mid = (s + e) / 2;
update(node * 2, s, mid, x, y);
update((node * 2) + 1, mid + 1, e, x, y);
return;
}
int solve(int node, int s, int e, int ind) {
if (ind > e, ind < s) return 0;
if (s == e) {
if (s == ind) return tree[node];
return 0;
}
int ret = tree[node], mid = (s + e) / 2;
ret += solve(node * 2, s, mid, ind);
ret += solve((node * 2) + 1, mid + 1, e, ind);
return ret;
}
/*
5
1 7
2 4
6 9
3 8
5 10
int main() {
scanf_s("%d", &n);
for (int i = 0; i < n; i++) {
scanf_s("%d %d", &arr[i][0], &arr[i][1]);
S.insert(arr[i][0]);
S.insert(arr[i][1]);
}
int cur = 0, cnt = 0;
while (S.size()) {
cur = *S.begin();
S.erase(*S.begin());
Rank[cur] = cnt++;
}
for (int i = 0; i < n; i++) {
arr[i][0] = Rank[arr[i][0]];
arr[i][1] = Rank[arr[i][1]];
}
for (int i = 0; i < n; i++) {
update(1, 0, cnt - 1, arr[i][0], arr[i][1]);
}
int ret = 0;
for (int i = 0; i < cnt; i++) {
ret = max(ret, solve(1, 0, cnt - 1, i));
}
printf("%d", ret);
return 0;
}
*/ |
from zenmoney import *
oauth = OAuth2('https://t.me/zenmoney_statistics_bot?start=', 'consumer_key', 'consumer_secret', 'user_name', 'user_pass')
api = Request(oauth.token)
diff = api.diff(Diff(**{'serverTimestamp': 1}))
print(diff)
|
Abstract LB197: An SU2C-Mark Foundation Lung collaborative update: integrative genomics identifies distinct transcriptional states associated with checkpoint blockade resistance The advent of PD-1/PD-L1 agents has transformed the therapeutic landscape of many advanced cancers, including non-small cell lung cancer (NSCLC). However, our understanding of the genomic biomarkers underlying effective treatment response remain limited. Here we provide updated results from our ongoing effort, the Stand Up To Cancer Lung (SU2C-Lung)/Mark Foundation EXTOLConsortium, a multi-institution collaboration to expand our understanding of the molecular determinants of immunotherapy response in NSCLC. Comprising a set of nearly 400 patients, this cohort enables evaluation of both genomic and transcriptomic factors associated with checkpoint blockade response. In addition to validating previously known associations including TMB and neoantigen burden, we examined transcriptional predictors associated with response. We generated a list of differentially expressed genes with respect to best overall response (BOR), and performed dimensionality reduction using semi-supervised Bayesian Non-Negative Factorization (ssBNMF). We identified 3 distinct clusters with strong sample membership. Characterization of these subtypes revealed varying levels of immune infiltrate, histologic composition, and response rates to checkpoint blockade. Of these three subtypes, two were associated with low response rates to PD-1/PD-L1 blockade, suggesting the existence of distinct avenues toward resistance. To further characterize these transcriptional subtypes, we used ssBNMF marker genes to classify publicly available NSCLC samples from The Cancer Genome Atlas (TCGA), along with gene expression from a smaller cohort of large-cell neuroendocrine (LCNE) samples. Histologic composition showed good concordance with our SU2C samples, and redemonstrated observations within our smaller SU2C cohort of distinct immuno-suppressive and immuno-depleted milieus associated with resistance. Citation Format: Monica B. Arniella, Arvind Ravi, Justin Gainor, Chip Stewart, Sam Freeman, Mark Awad, Patrick Forde, Valsamo Anagnostou, Brian Henick, Jonathan W. Riess, Don Gibbons, Nathan Pennell, Vamsidhar Velcheti, Ignaty Leshchiner, Jaegil Kim, Subba Digumarthy, Mari Mino-Kenudson, John Heymach, Nir Hacohen, Naiyer Rizvi, Roy Herbst, Victor E. Velculescu, Julie Brahmer, Kurt Schalper, Pasi Janne, Jedd Wolchok, Alice Shaw, Gad Getz, Matthew D. Hellman. An SU2C-Mark Foundation Lung collaborative update: integrative genomics identifies distinct transcriptional states associated with checkpoint blockade resistance . In: Proceedings of the American Association for Cancer Research Annual Meeting 2021; 2021 Apr 10-15 and May 17-21. Philadelphia (PA): AACR; Cancer Res 2021;81(13_Suppl):Abstract nr LB197. |
# -*- coding: utf-8 -*-
"""
Handling workflows to be run in containers
"""
import os
import shutil
def set_inputs(container, inputs, container_dir, temp_dir):
if container:
for i, _ in enumerate(inputs):
fname = os.path.basename(inputs[i])
shutil.copyfile(inputs[i], os.path.join(temp_dir, fname))
inputs[i] = os.path.join(container_dir, fname)
return inputs
|
The Tampa Bay Buccaneers are bringing Lovie Smith back to town to be their head football coach, according to multiple media reports.
Smith took the past year off from coaching after the Chicago Bears fired him at the end of the 2012 regular season.
Smith used to coach in Tampa Bay from 1996-2000, when he was the linebackers coach. After a three-year stint as the Rams’ defensive coordinator from 2001-2003, Smith was hired to be the Bears coach in 2004.
In nine years with the Bears, Smith won three NFC North titles and one NFC Championship. |
/**
* Created by smorison on 8/19/15.
*/
public class Factory {
public long factory_id = 0;
public long game_id = 0;
public String name = "";
public String description = "";
public String object_type = ""; //PLAQUE,ITEM,DIALOG,WEB_PAGE
public long object_id = 0;
public long seconds_per_production = 0;
public double production_probability = 0;
public long max_production = 0;
public long produce_expiration_time = 0;
public long produce_expire_on_view = 0; // boolean as long
public String production_bound_type = "TOTAL"; //PER_PLAYER,TOTAL
public String location_bound_type = "PLAYER"; //PLAYER,LOCATION
public long min_production_distance = 0;
public long max_production_distance = 0;
public Date production_timestamp = new Date();
public long requirement_root_package_id = 0;
public long trigger_distance = 0;
public String trigger_title = "";
public long trigger_icon_media_id = 0;
public Location trigger_location = new Location("0");
public double latitude = 0.0;
public double longitude = 0.0;
public long trigger_infinite_distance = 0; // boolean as long
public long trigger_wiggle = 0; // boolean as long
public long trigger_show_title = 0; // boolean as long
public long trigger_hidden = 0; // boolean as long
public long trigger_on_enter = 0; // boolean as long
public long trigger_scene_id = 0;
public long trigger_requirement_root_package_id = 0;
public Factory() {
// deserialize geocoords from discrete values.
trigger_location.setLatitude(latitude);
trigger_location.setLongitude(longitude);
}
public void mergeDataFromFactory(Factory f) {
factory_id = f.factory_id;
game_id = f.game_id;
name = f.name;
description = f.description;
object_type = f.object_type;
object_id = f.object_id;
seconds_per_production = f.seconds_per_production;
production_probability = f.production_probability;
max_production = f.max_production;
produce_expiration_time = f.produce_expiration_time;
produce_expire_on_view = f.produce_expire_on_view;
production_bound_type = f.production_bound_type;
location_bound_type = f.location_bound_type;
min_production_distance = f.min_production_distance;
max_production_distance = f.max_production_distance;
production_timestamp = f.production_timestamp;
requirement_root_package_id = f.requirement_root_package_id;
trigger_distance = f.trigger_distance;
trigger_title = f.trigger_title;
trigger_icon_media_id = f.trigger_icon_media_id;
trigger_location = f.trigger_location;
trigger_infinite_distance = f.trigger_infinite_distance;
trigger_wiggle = f.trigger_wiggle;
trigger_show_title = f.trigger_show_title;
trigger_hidden = f.trigger_hidden;
trigger_on_enter = f.trigger_on_enter;
trigger_requirement_root_package_id = f.trigger_requirement_root_package_id;
trigger_scene_id = f.trigger_scene_id;
}
} |
/**
* Index a list of entities into the buckets
*
* @param vectors a list of models
*/
public void index(float[][] vectors){
this.buckets = (HashSet<Integer>[][]) new HashSet[this.bands][this.numOfBuckets];
for (int i=0; i<vectors.length; i++){
if (nonEmpty(vectors[i])) {
int[] hashes = hash(vectors[i]);
for (int b = 0; b < hashes.length; b++) {
int hash = hashes[b];
if (buckets[b][hash] == null) {
HashSet<Integer> bucketEntities = new HashSet<>();
buckets[b][hash] = bucketEntities;
}
Set<Integer> bucketEntities = buckets[b][hash];
bucketEntities.add(i);
}
}
}
} |
Tickets go on sale Friday, Nov. 23 for the run of "Les Miserables" Feb. 5-10, 2019 at the Adrienne Arsht Center for the Performing Arts in Miami.
Feeling a little revolutionary? Tickets for “Les Miserables” go on sale at noon on Friday, Nov. 23, for the musical that will play Miami next year.
Set in 19th century France, “Les Miz” takes its narrative from Victor Hugo’s novel and focuses on themes of redemption with ex-convict Jean Valjean against the backdrop of the 1832 Paris Uprising. The national tour will run at Miami’s Adrienne Arsht Center for the Performing Arts Feb. 5-10, 2019.
Tickets will range from $39 to $127. To order, call 305-949-6722 or go to ArshtCenter.org. You can also go to the Arsht Center’s box office at 1300 Biscayne Blvd., Miami.
The show was originally staged in Paris in 1980 before moving on to London’s West End in 1985. In 1987 “Les Miz” bowed on Broadway (winning eight Tonys) and has since had two revivals on the Great White Way. In 2012 the movie version hit screens with Hugh Jackman, Anne Hathaway, Russell Crowe, Eddie Redmayne, Sacha Baron Cohen, Helena Bonham Carter and Amanda Seyfried.
The national tour of the musical "Les Miserables" will run Feb. 5-10 next year at the Adrienne Arsht Center for the Performing Arts in Miami, but tickets go on sale this year on Friday, Nov. 23. |
<filename>app/src/main/java/com/ywwxhz/entitys/HotCommentItem.java
package com.ywwxhz.entitys;
import java.util.Map;
/**
* cnBetaReader
*
* Created by 远望の无限(ywwxhz) on 15-3-23 17:53.
*/
public class HotCommentItem {
private String title;
private String description;
private String from;
private String url;
private String newstitle;
private Map<String,String> user;
public String getTitle() {
return title;
}
public void setTitle(String title) {
this.title = title;
}
public String getDescription() {
return description;
}
public void setDescription(String description) {
this.description = description;
}
public String getFrom() {
return from;
}
public void setFrom(String from) {
this.from = from;
}
public String getUrl() {
return url;
}
public void setUrl(String url) {
this.url = url;
}
public String getNewstitle() {
return newstitle;
}
public void setNewstitle(String newstitle) {
this.newstitle = newstitle;
}
public Map<String, String> getUser() {
return user;
}
public void setUser(Map<String, String> user) {
this.user = user;
}
}
|
//----------------------------------------------------------------------------
// Interpolates the surface, reconstructs fibers at surface
void vtkMuscleDecomposer::InterpolateSurface(int subdivision, int interpolationType, std::vector<Fiber*> & Data)
{
LogFormated(" Interpolating surface points using %s method...", GetSplineType(interpolationType));
Fiber* crossPoints;
std::vector<Fiber*> NewFibers;
int fiberCount = (int)Data.size();
int pointCount = (int)Data[0]->PointIDs.size();
NewFibers.reserve(fiberCount * subdivision);
SplineInterpolator* interpolator = new SplineInterpolator(interpolationType);
for (int j = 0; j < (int)Data[0]->PointIDs.size(); j++)
{
crossPoints = new Fiber();
crossPoints->PointIDs.reserve(Data.size());
for (int i = 0; i < fiberCount; i++)
{
crossPoints->PointIDs.push_back(Data[i]->PointIDs[j]);
}
InterpolateFiber(crossPoints, subdivision, interpolator, 0, false);
for (int i = 0; i < (int)crossPoints->PointIDs.size(); i++)
{
if ((int)NewFibers.size() <= i)
{
NewFibers.push_back(new Fiber());
}
int ID = crossPoints->PointIDs[i];
NewFibers[i]->PointIDs.push_back(ID);
}
crossPoints->PointIDs.clear();
delete crossPoints;
crossPoints = NULL;
}
for (int i = 0; i < (int)NewFibers.size(); i++)
{
RegisterOpenEnds(NewFibers[i]);
}
for (int i = 0; i < (int)Data.size(); i++)
{
delete Data[i];
}
Data.clear();
Data.assign(NewFibers.begin(), NewFibers.end());
delete interpolator;
interpolator = NULL;
} |
<filename>SourceCode/Chapter 07/Pr7-2.cpp
// This program asks for the number of hours worked
// by six employees. It stores the values in an array.
#include <iostream>
using namespace std;
int main()
{
const int NUM_EMPLOYEES = 6; // Number of employees
int hours[NUM_EMPLOYEES]; // Each employee's hours
int count; // Loop counter
// Input the hours worked.
for (count = 0; count < NUM_EMPLOYEES; count++)
{
cout << "Enter the hours worked by employee "
<< (count + 1) << ": ";
cin >> hours[count];
}
// Display the contents of the array.
cout << "The hours you entered are:";
for (count = 0; count < NUM_EMPLOYEES; count++)
cout << " " << hours[count];
cout << endl;
return 0;
} |
/*
* To change this license header, choose License Headers in Project Properties.
* To change this template file, choose Tools | Templates
* and open the template in the editor.
*/
package Chapter3_Operators;
/**Exercise 6: (3) Following Exercise 5, create a new Dog reference and assign it to spot’s
object. Test for comparison using == and equals( ) for all references.
*/
public class Ch03Ex06 {
public static void main(String[] args) {
Dogster dog = new Dogster("Spot", "Ruff!");
Dogster dogo = new Dogster("Scruffy", "Wurf!");
System.out.println(dog.name + " says - " + dog.says);
System.out.println(dogo.name + " says - " + dogo.says);
if (dog.equals(dogo))
System.out.println("+");
else
System.out.println("-");
}
}
class Dogster {
String name;
String says;
public Dogster (String name, String says) {
this.name = name;
this.says = says;
}
}
|
/**
* This class represents information about locked objects.
*
* @since 1.6
*/
public class LockInfo {
/**
* Container for the actual data from the native method
*/
private final LockInfoBase baseInfo;
/**
* Creates a new <code>LockInfo</code> instance.
*
* @param className
* the name (including the package prefix) of the associated lock
* object's class
* @param identityHashCode
* the value of the associated lock object's identity hash code.
* This amounts to the result of calling
* {@link System#identityHashCode(Object)} with the lock object
* as the sole argument.
* @throws NullPointerException
* if <code>className</code> is <code>null</code>
*/
public LockInfo(String className, int identityHashCode) {
baseInfo = new LockInfoBase(className, identityHashCode);
}
/**
* Constructor for use by subclasses
* @param base base data
*/
LockInfo(LockInfoBase base) {
baseInfo = base;
}
/**
* Returns the name of the lock object's class in fully qualified form (i.e.
* including the package prefix).
*
* @return the associated lock object's class name
*/
public String getClassName() {
return baseInfo.getClassName();
}
/**
* Returns the value of the associated lock object's identity hash code
*
* @return the identity hash code of the lock object
*/
public int getIdentityHashCode() {
return baseInfo.getIdentityHashCode();
}
/**
* Returns a {@code LockInfo} object represented by the given
* {@code CompositeData}. The given {@code CompositeData} must contain the
* following attributes: <blockquote>
* <table>
* <caption>The attributes and the types the given CompositeData contains</caption>
* <tr>
* <th style="float:left">Attribute Name</th>
* <th style="float:left">Type</th>
* </tr>
* <tr>
* <td>className</td>
* <td><code>java.lang.String</code></td>
* </tr>
* <tr>
* <td>identityHashCode</td>
* <td><code>java.lang.Integer</code></td>
* </tr>
* </table>
* </blockquote>
*
* @param compositeData
* {@code CompositeData} representing a {@code LockInfo}
* @throws IllegalArgumentException
* if {@code compositeData} does not represent a {@code LockInfo} with the
* attributes described above.
* @return a {@code LockInfo} object represented by {@code compositeData} if {@code compositeData}
* is not {@code null}; {@code null} otherwise.
*
* @since 1.8
*/
public static LockInfo from(CompositeData compositeData) {
LockInfo element = null;
if (compositeData != null) {
// Verify the element
ManagementUtils.verifyFieldNumber(compositeData, 2);
String[] attributeNames = { "className", "identityHashCode" }; //$NON-NLS-1$ //$NON-NLS-2$
ManagementUtils.verifyFieldNames(compositeData, attributeNames);
String[] attributeTypes = { "java.lang.String", "java.lang.Integer" }; //$NON-NLS-1$ //$NON-NLS-2$
ManagementUtils.verifyFieldTypes(compositeData, attributeNames, attributeTypes);
// Get hold of the values from the data object to use in the
// creation of a new LockInfo.
Object[] attributeVals = compositeData.getAll(attributeNames);
String className = (String) attributeVals[0];
int idHashCode = ((Integer) attributeVals[1]).intValue();
element = new LockInfo(className, idHashCode);
}
return element;
}
/**
* Provides callers with a string value that represents the associated lock.
* The string will hold both the name of the lock object's class and it's
* identity hash code expressed as an unsigned hexadecimal. i.e.<br>
* <p>
* {@link #getClassName()} + @ + Integer.toHexString({@link #getIdentityHashCode()})
* </p>
*
* @return a string containing the key details of the lock
*/
@Override
public String toString() {
return baseInfo.toString();
}
LockInfoBase getBaseInfo() {
return baseInfo;
}
} |
Rep. Young Refuses Humane Society Award f t # e Washington, March 30, 2011 Rep. Young Refuses Humane Society Award
Alaskan Congressman Don Young refused an award this evening from The Humane Society of the United States (HSUS) and the Humane Society Legislative Fund that would have honored his work for animals in 2010. While capitalizing on the good work of local humane societies that shelter, spay, and neuter animals, the HSUS does not own, operate, or directly control a single animal shelter in our country, despite a budget of well over $100 million.
“HSUS are hypocrites, plain and simple, and I will not join them by accepting this award,” said Rep. Young. “Local animal shelters and humane societies do excellent work by caring for neglected and homeless animals, and through their spaying and neutering programs. This organization, however, has absolutely nothing to do with animal welfare. Instead they prey on the emotions of big-hearted Americans. They flash images of abused animals on our television screens to raise money that will eventually go to pay their salaries and pensions, not to helping better the lives of these animals. They run anti-hunting and anti-trapping campaigns and are of the same cloth as PETA and other extremist organizations. I can only guess that I was to receive this award due to my support of the Wildlife Without Borders program, which develops wildlife management and conservation efforts to maintain global species diversity. That program is true conservation; what this group wants is preservation. To accept this award would be supporting their manipulative ways and misguided agenda, and I want no part of that.”
####
refused an award this evening from The Humane Society of the United States (HSUS) and the Humane Society Legislative Fund that would have honored his work for animals in 2010. While capitalizing on the good work of local humane societies that shelter, spay, and neuter animals, the HSUS does not own, operate, or directly control a single animal shelter in our country, despite a budget of well over $100 million.“HSUS are hypocrites, plain and simple, and I will not join them by accepting this award,” said. “Local animal shelters and humane societies do excellent work by caring for neglected and homeless animals, and through their spaying and neutering programs. This organization, however, has absolutely nothing to do with animal welfare. Instead they prey on the emotions of big-hearted Americans. They flash images of abused animals on our television screens to raise money that will eventually go to pay their salaries and pensions, not to helping better the lives of these animals. They run anti-hunting and anti-trapping campaigns and are of the same cloth as PETA and other extremist organizations. I can only guess that I was to receive this award due to my support of the Wildlife Without Borders program, which develops wildlife management and conservation efforts to maintain global species diversity. That program is true conservation; what this group wants is preservation. To accept this award would be supporting their manipulative ways and misguided agenda, and I want no part of that.” f t # e |
The Ukrainian film director Oleg Sentsov, who is serving a 20-year prison sentence in Russia, has smuggled a defiant letter from his jail in Siberia, comparing himself to a “nail that will not bend”.
Sentsov, a film-maker and pro-Ukrainian activist, was arrested in Crimea in May 2014 soon after Russia’s president, Vladimir Putin, annexed the peninsula. He had been helping to deliver food to Ukrainian soldiers marooned at their bases following Russia’s takeover.
In 2015, a Russian court convicted him and fellow activist Alexander Kolchenko after what his family say was like a Stalin-era show trial.
They were accused of being part of a terrorist conspiracy, setting fire to the offices of a political party in Crimea’s regional capital, Simferopol, and trying to blow up a Lenin statue, charges his lawyers say were absurd and fictitious.
Sentsov is incarcerated at a strict penal colony in the Siberian region of Yakutia, about 3,500 miles from Ukraine’s capital, Kiev.
In his first letter successfully smuggled out of jail, he denounces Russia’s “cowardly” war in Ukraine – a war in which Moscow maintains it isn’t a participant.
In May, the Ukrainian pilot Nadiya Savchenko was released in a high-profile prisoner swap agreed between Putin and the Ukrainian president, Petro Poroshenko, and with France and Germany. Since her release, Savchenko has turned out to be a vocal critic of her own government.
In his letter, Sentsov says he does not want preferential treatment. “I want to remain just a surname on a list,” he writes. He adds that there is relatively little he can now do for his country – except “hold on”. He urges Kiev not to cave in to the Kremlin on his account, “or to pull us out at any cost”.
Sentsov’s cousin, Natalia Kaplan, received the smuggled letter last month. She said it was the first direct communication from him since he was jailed.
The prison authorities make it difficult to send and receive post – a standard tactic to put pressure on inmates, she said. “Oleg doesn’t complain,” she said, adding that “snow has already fallen” at his colony.
The film director has two children, aged 13 and 12. He has declined visits by his family after observing that other prisoners “fall into terrible deep depression” once their loved ones are gone, Kaplan said. She described him as “very direct”, “goal-oriented” and with a “strong sense of justice”.
Speaking from Kiev, Kaplan also said that support in Ukraine for political prisoners seized by Russia was fading. This was because society was “sick of Crimea” and disillusioned with ex-prisoners now released. She still hoped Sentsov would be freed but acknowledged it would take time.
For three years I’ve been sitting in a Russian prison. For those three years a war has been conducted against my country. The enemy is fighting like a coward, vilely, pretending he has nothing to do with it. No one believes him now but that doesn’t stop him.
War is never pretty but truth is on our side. We attacked no one and are just defending ourselves. However, there are other enemies besides the known, outside ones. They are smaller and on the inside, here, under our skin, almost native. But they aren’t supporting us. They are supporting themselves.
Some of them are leftovers from old times, times of poverty and fear. Some desire just to live in the old ways but in a new guise: newly rich and empowered. But it’s not going to work out. Each enemy, the larger and the smaller one, has different goals but we are on paths different from the ones they’re taking. I’m not going to state: “we’ll see who wins”. I know who will win. The desire for freedom and progress is unstoppable.
There are many of us in captivity in Russia and even more in Donbass. Some have been freed. Others wait and hope. Everyone has their story and their experiences of conditions of detention. Some do PR on behalf of the captives. Some really get down to work. Becoming a better-known prisoner – to get exchanged for Russian captives in Ukraine – faster than others isn’t, however, the way I’d choose.
I don’t want to pull a blanket over me. I want to remain just a surname on the list. I doubt I’ll be given an offer to leave prison last – but that would’ve been a good choice all the same. Here, in captivity, we are limited: and not even by freedom – this can no longer be taken – but by being of little help to our country while we’re in here. To be more precise, we can do one thing: hold on.
There is no need to pull us out of here at all costs. This wouldn’t bring victory any closer. Yet using us as a weapon against the enemy will. You must know: we are not your weak point. If we’re supposed to become the nails in the coffin of a tyrant, I’d like to become one of those nails. Just know that this particular one will not bend. |
Former fashon model-turned-Hollywood actor Adewale Akinnuoye-Agbaje has signed on to play one of the few non-Norwegian characters in The Thing, a prequel to the 1982 John Carpenter science fiction/monster movie of the same name.
Akinnuoye-Agbaje's most recent appearance on the big screen was as the fearless Heavy Duty in last year's G.I. Joe: The Rise of Cobra. His most notable film roles include that of henchman Lock-Nah in The Mummy Returns and former dictator Nykwana Wombosi in The Bourne Identity. TV fans are most likely familiar with him as Simon Adebisi on the HBO series Oz and Mr. Eko on Lost.
The multi-lingual actor will appear alongside Mary Elizabeth Winstead (Scott Pilgrim vs. the World), Eric Christian Olsen (Eagle Eye), Joel Edgerton (Owen Lars in the Star Wars prequels), and a slew of Norwegian actors in The Thing prequel. Given that the film's plot concerns the doomed Norwegian research base discovered by R.J. MacReady (Kurt Russell) and Co. in the beginning of Carpenter's 1982 film, chances of survival are not good for any of the characters in the prequel.
Will the new Thing movie hold a candle up to John Carpenter's sci-fi/horror/thriller classic? Well, the early script review for The Thing Prequel was mixed at best and indicated that - plot wise - the film looked to be mostly a retread of the original. The screenplay was written by Nightmare on Elm Street remake scribe, Eric Heisserer, whose take on Freddy Krueger left most moviegoers underwhelmed (you can read Screen Rant's review of the flick HERE). Add to that the fact that the prequel's director - Matthijs van Heijningen Jr. - has nothing on his resume that evidences him as a quality filmmaker and the outlook is pretty grim.
What do you think? Does The Thing have the potential to be a terrifying creature-feature? Will it employ the same cheap jump-scare tactics and shock gore as that of the Nightmare on Elm Street remake? Sound off in the comments section below.
The Thing prequel is slated to reach theaters in 2011. |
Function of miR-146a-5p in Tumor Cells As a Regulatory Switch between Cell Death and Angiogenesis: Macrophage Therapy Revisited Tumors survive and progress by evading killing mechanisms of the immune system, and by generating a tumor microenvironment (TME) that reprograms macrophages in situ to produce factors that support tumor growth, angiogenesis, and metastasis. We have previously shown that by blocking the translation of the enzyme inducible nitric oxide synthase (iNOS), miR-146a-5p inhibits nitric oxide (NO) production in a mouse renal carcinoma cell line (RENCA), thereby endowing RENCA cells with resistance to macrophage-induced cell death. Here, we expand these findings to the mouse colon carcinoma CT26 cell line and demonstrate that neutralizing miR-146a-5ps activity by transfecting both RENCA and CT26 cells with its antagomir restored iNOS expression and NO production and enhanced susceptibility to macrophage-induced cell death (by 48 and 25%, respectively, p<0.001). Moreover, miR-146a-5p suppression simultaneously inhibited the expression of the pro-angiogenic protein EMMPRIN (threefolds, p<0.001), leading to reduced MMP-9 and vascular endothelial growth factor secretion (twofolds and threefolds, respectively, p<0.05), and reduced angiogenesis, as estimated by in vitro tube formation and scratch assays. When we injected tumors with pro-inflammatory-stimulated RAW 264.7 macrophages together with i.v. injection of the miR-146a-5p antagomir, we found inhibited tumor growth (sixfolds, p<0.001) and angiogenesis (twofolds, p<0.01), and increased apoptosis (twofolds, p<0.01). This combination therapy increased nitrites and reduced TGF concentrations in tumor lysates, alleviated immune suppression, and allowed enhanced infiltration of cytotoxic CD8+ T cells. Thus, miR-146a-5p functions as a control switch between angiogenesis and cell death, and its neutralization can manipulate the crosstalk between tumor cells and macrophages and profoundly change the TME. This strategy can be therapeutically utilized in combination with the macrophage therapy approach to induce the immune system to successfully attack the tumor, and should be further explored as a new therapy for the treatment of cancer. Tumors survive and progress by evading killing mechanisms of the immune system, and by generating a tumor microenvironment (TME) that reprograms macrophages in situ to produce factors that support tumor growth, angiogenesis, and metastasis. We have previously shown that by blocking the translation of the enzyme inducible nitric oxide synthase (iNOS), miR-146a-5p inhibits nitric oxide (NO) production in a mouse renal carcinoma cell line (RENCA), thereby endowing RENCA cells with resistance to macrophage-induced cell death. Here, we expand these findings to the mouse colon carcinoma CT26 cell line and demonstrate that neutralizing miR-146a-5p's activity by transfecting both RENCA and CT26 cells with its antagomir restored iNOS expression and NO production and enhanced susceptibility to macrophage-induced cell death (by 48 and 25%, respectively, p < 0.001). Moreover, miR-146a-5p suppression simultaneously inhibited the expression of the pro-angiogenic protein EMMPRIN (threefolds, p < 0.001), leading to reduced MMP-9 and vascular endothelial growth factor secretion (twofolds and threefolds, respectively, p < 0.05), and reduced angiogenesis, as estimated by in vitro tube formation and scratch assays. When we injected tumors with pro-inflammatory-stimulated RAW 264.7 macrophages together with i.v. injection of the miR-146a-5p antagomir, we found inhibited tumor growth (sixfolds, p < 0.001) and angiogenesis (twofolds, p < 0.01), and increased apoptosis (twofolds, p < 0.01). This combination therapy increased nitrites and reduced TGF concentrations in tumor lysates, alleviated immune suppression, and allowed enhanced infiltration of cytotoxic CD8 + T cells. Thus, miR-146a-5p functions as a control switch between angiogenesis and cell death, and its neutralization can manipulate the crosstalk between tumor cells and macrophages and profoundly change the TME. This strategy can be therapeutically utilized in combination with the macrophage therapy approach to induce the immune system to successfully attack the tumor, and should be further explored as a new therapy for the treatment of cancer. Keywords: mir-146a, antagomir, nitric oxide, eMMPrin/cD147, tumor angiogenesis, tumor cell death, macrophage therapy, adoptive transfer miR-146a Switches between Cell Death and Angiogenesis Frontiers in Immunology | www.frontiersin.org January 2018 | Volume 8 | Article 1931 inTrODUcTiOn By secreting a myriad of chemoattractants and growth factors, tumor cells actively recruit macrophages into the tumor mass and reprogram them in situ to produce elevated levels of growth factors, pro-angiogenic factors, and anti-inflammatory cytokines that collectively promote tumor growth and metastasis and mediate evasion of immune recognition. One of the hallmarks of pro-inflammatory macrophages or M1-activated macrophages is the high expression of the enzyme inducible nitric oxide synthase (iNOS) that generates high amounts of the cytotoxic molecule nitric oxide (NO), as well as other cytotoxic molecules (e.g., TNF) that serve as a killing mechanism. However, the infiltrating macrophages that encounter the tumor microenvironment (TME) lose this capability as they are rapidly skewed toward an activation mode approximating the M2-activation mode. The role of NO production in the TME is very complex and depends on the relative concentrations generated by both macrophages and tumor cells. Tumor-associated macrophages and myeloid-derived suppressor cells, both of which are M2-like activated, secrete low levels of NO that are pro-angiogenic and immunosuppressive. Tumor cells can also produce low amounts of NO, however, it has been demonstrated that in some types of tumors, tumor cells of higher grade and stage as well as metastatic cells tend to reduce or completely lose their iNOS expression in order to resist immune killing. We have recently demonstrated that in the mouse renal cell carcinoma cell line RENCA, a specific microRNA molecule-miR-146a-5pmediates the translational inhibition of iNOS. In many tumors, the expression of the potent pro-angiogenic factors vascular endothelial growth factor (VEGF) and matrix metalloproteinase-9 (MMP-9) is upregulated by the protein extracellular matrix metalloproteinase inducer (EMMPRIN/ CD147). EMMPRIN is a surface multifunctional protein, expressed on both tumor and stroma cells, that can induce the expression of both VEGF and MMP-9 and enhance angiogenesis, probably through homophilic interactions. EMMPRIN is also found secreted, and its overexpression in many types of tumors was correlated to enhanced levels of VEGF and MMP-9 and to increased invasiveness. We have recently demonstrated, in the human renal and breast tumor cells lines A498 and MCF7, that neutralization of miR-146a-5p reduces the expression of EMMPRIN in these cells. The cytotoxic capacity of macrophages and their ability to home to sites of inflammation, including cancerous lesions, rendered these cells a favorable target for therapy. However, once recruited into the tumor, the immunosuppressive TME polarizes and activates those cells to promote tumor growth. One of the therapeutic strategies used was to activate autologous immune cells ex vivo with IFN or combination of LPS and IFN, and then reinfuse then back into the patient. Such clinical trials were well-tolerated and showed feasibility, safety, and minimal adverse effects of the treatment. However, they also demonstrated a limited anti-tumoral activity, suggesting that the activation was not sufficient to overcome the immunosuppressive TME. As part of the TME, the ability of hypoxia, which is a dominant characteristic of solid tumors, to shift M1-activated macrophages to M2-like activated macrophages, and in particular to inhibit iNOS activity, certainly contributes to this failure. Thus, the macrophage therapy approach has been abandoned, until a way was found to overcome the influence of the immunosuppressive TME. MicroRNA are small non-coding RNA strands that regulate gene expression, and their aberrant expression play a crucial role in cancerous diseases. Therefore, several therapeutic approaches designed to regulate their expression were developed, including antisense oligonucleotides (antagomirs). The RNA backbone of these antagomirs is often chemically modified , to increase their stability, specificity, and binding affinity . Such modifications enabled the systemic intravenous administration of antagomirs in cancer, cardiovascular, and other preclinical disease models, which resulted in a specific reduction in the expression of the tested miRNAs and a marked effect on the expression of their target genes. This opened the door for microRNA-based therapy approaches, where specific miRNAs can be suppressed as needed. Since we separately demonstrated the ability of miR-146a-5p to regulate the expression of two of the key mediators of angiogenesis and death, EMMPRIN and iNOS, we now ask whether miR-146a-5p can serve as regulatory switch between apoptosis and angiogenesis through its simultaneous and opposite effects on iNOS and EMMPRIN expression in the tumor cell. More importantly, we explore the possible use of miR-146a-5p neutralization as a possible new therapeutic approach for the inhibition of tumor growth in combination with the adoptive transfer of stimulated macrophages. resUlTs Pro-inflammatory stimulation of renca and cT26 cells elevates the expression of mir-146a-5p and the Transcription, but not the expression, of inOs The combination of IFN and LPS is the strongest known stimulation for mouse iNOS expression and NO production in many cell types, but not in all. Moreover, the effects of this combination on EMMPRIN expression have not been explored. We used the macrophage-like cell line RAW 264.7 as a positive control (Figure 1) and compared it to the three mouse tumor cell lines, the renal (RENCA), colon (CT26), and prostate (TRAMP-C2) carcinoma cell lines. We show here that the TRAMP-C2 cells responded to the combined stimulation by increasing their iNOS mRNA and protein expression (22-folds, p < 0.01), as well as their NO production (17-folds, p < 0.001). By contrast, the CT26 colon tumor cells did not express the protein or produced nitrites (Figures 1A,C,D), similar to the RENCA cells, despite elevated iNOS mRNA levels ( Figure 1E). Since iNOS mRNA was increased in all three cell types, but protein expression was not, we reasoned that a post-transcriptional regulation of iNOS exists in CT26 and RENCA cells, but not in TRAMP-C2 cells. Indeed, the combined stimulation increased the expression of miR-146a-5p only in the RENCA and CT26 cells (by 34-and 7-folds, p < 0.01, Figure 1F). We also observed that the combined stimulation did not change the accumulation of EMMPRIN mRNA or protein in the three tumor cell lines (Figures 1B,G,H). Thus, the expression of iNOS is inversely correlated with miR-146a-5p expression in the three tumor cells, and EMMPRIN expression does not correlate to the stimulation or to miR-146a-5p expression, probably as it is already maximally expressed. neutralization of mir-146a-5p by its antagomir restores inOs expression and reduces eMMPrin expression To demonstrate that miR-146a suppresses iNOS expression in CT26 tumor cells, we neutralized its activity by transfecting the cells with its antagomir, as we have done before in RENCA cells. We used the mirVana™ anti-miR-146a-5p inhibitor, a potent, chemically modified single-stranded RNA molecule with a sequence complementary to that of miR-146a-5p (anti-miR-146a-5p). The combined stimulation markedly elevated iNOS mRNA in both cell lines when transfected by either the antagomir or its negative control (p < 0.05, Figure 2B). However, the negative control did not induce iNOS protein expression or NO production in both cell lines, even in the presence of the combined stimulation, as evident by immunofluorescence ( Figure 2C, red staining, and the relevant parts of Figure 2D) and nitrite accumulation (Figure 2A). Likewise, transfection with the antagomir in the absence of the combined stimulation did not induce iNOS expression (Figure 2A). Only transfection with the antagomir in the presence of the combined stimulation restored iNOS protein induction and NO production (threefolds and eightfolds for RENCA and CT26, respectively, p < 0.05, Figures 2A,C,D). Thus, iNOS expression and NO production in tumor cells require a strong pro-inflammatory stimulation, together with neutralization of miR-146a-5p activity, in both RENCA and CT26 cells. To explore the effects of the combined stimulation and miR-146a-5p on EMMPRIN expression in the same transfected cells, we stained for EMMPRIN as well. EMMPRIN was constitutively expressed in both RENCA and CT26 cells, and no change was visible upon incubation with the combined stimulation. However, transfection of the antagomir resulted in a decrease in the intensity of EMMPRIN staining compared to the cells transfected with the negative control ( Figure 2C, green staining, and the relevant parts of Figure 2D). This effect was also quantified by evaluating the amounts of the secreted protein (3-fold decrease for both cell lines, p < 0.05, Figure 3A), and by assessing the membranal expression of the protein by flow cytometry (1.5-to 2-fold decrease, p < 0.05, Figures 3B,C). However, EMMPRIN mRNA was unaffected by the combined stimulation or the transfection of the antagomir ( Figure 3D). Thus, EMMPRIN expression is also post-transcriptionally regulated in both tumor cell lines. (c-F) RENCA and CT26 cells were labeled as before, and transfected with either anti-miR-146a-5p or its negative control (anti-miR-NC) 24 h before exposure to the combined stimulation and RAW 264.7 cells. Fluorescence was determined and reflected (c) RENCA cell death, and (e) CT26 cell death. Nitrite accumulation in the supernatants of (D) RENCA cells and (F) CT26 cells. TRAMP-C2 cells that produced endogenous NO upon stimulation exhibited increased death when cocultured with the macrophages, whereas RENCA and CT26 cells did not die despite the high NO accumulation, unless they were first transfected with anti-miR-146a-5p (n = 6 in all groups). In Vitro neutralization of mir-146a-5p by its antagomir leads to enhanced Tumor cell Death and reduced angiogenesis Some tumor cells lose iNOS expression in order to escape immune-mediated death, and we have shown that despite the high levels of NO secreted by stimulated macrophages, they cannot kill RENCA cells that do not express iNOS, unless iNOS expression is restored by transfecting the cells with the miR-146a antagomir. When RENCA, CT26, or TRAMP-C2 cells were cocultured with the RAW 264.7 macrophages in the presence of the combined stimulation, only TRAMP-C2 cells exhibited increased death , despite the high NO levels accumulated in all cocultures ( Figure 4B). Cell death was abrogated by the addition of the selective iNOS inhibitor 1,400W (p < 0.05), suggesting that it was NO dependent. To show that the induction of death by pro-inflammatory macrophages depends on the activity of miR-146a in the tumor cells, we next cocultured RAW 264.7 macrophages with RENCA ( Figure 4C) or CT26 ( Figure 4E) cells transfected with anti-miR-146a, and assessed tumor cell death relative to cells transfected with the negative control. RENCA cell death was increased by 48 ± 6% (p < 0.001) and CT26 cell death was increased 25 ± 1.3% (p < 0.001), only when anti-miR-146a-5p was introduced and when the combined stimulation was present. Again, this was abolished by the (1400W) iNOS inhibitor, demonstrating an NO-dependent effect. Despite the difference in cell death, we did not detect a difference in nitrite accumulation between the anti-miR-146a-5p and anti-miR-NC transfected cells, suggesting that the macrophages contributed the bulk of nitrites (Figures 4D,F). Changes in the angiogenic activity of EMMPRIN were detected by the concentrations of its induced pro-angiogenic factors VEGF and MMP-9 in the supernatants of transfected cells. In comparison to cells transfected with the negative control, marked reduction in MMP-9 levels (about 2-folds, p < 0.05, Figure 5A) and VEGF levels (about 34-folds, p < 0.05, Figure 5B) were observed after transfection of anti-miR-146a-5p, regardless of the presence of the combined stimulation. Likewise, relative to cells transfected with the negative control, the supernatants from cells transfected with the antagomir caused a 40% reduction (p < 0.05) in the number of closed lumens (Figure 6A), and a 20-30% inhibition (p < 0.05) in endothelial cell proliferation and migration in the wound assay ( Figure 6B). In both assays, the combined stimulation had no additional effects. In Vivo neutralization of mir-146a-5p by its antagomir reduces Tumor growth and angiogenesis and increases apoptosis To examine if the miR-146a-5p can be in vivo manipulated to reduce tumor size, we next subcutaneously implanted RENCA tumor cells in the syngeneic wild-type BALB/c mice. When tumors became palpable, we injected either the antagomir or its negative control to their circulation, with or without the simultaneous injection of RAW 264.7 cells that were previously in vitro stimulated with IFN and LPS for 24 h, to the rims of the tumors, where they would be least exposed to the hypoxic microenvironment. This was repeated three times every 7 days. Injection of the antagomir's negative control (anti-miR-NC) with or without stimulated RAW264.7 cells did not affect tumor growth rate, and at the end of the experiment, the average tumor size was 1.54 ± 0.3 cm 3 (Figure 7A). Injection of the antagomir In mice injected with anti-miR-NC negative control, iNOS expression was not detected in the tumor cells, but macrophages that infiltrated the tumor after being injected to its rims expressed it in high levels, as evident by the intense staining ( Figure 7D, low left panel). By contrast, iNOS expression was induced in RENCA tumor cells after anti-miR-146a-5p was injected i.v. (10-folds induction, p < 0.05, Figure 7D, right panels, Figure 7E). EMMPRIN expression exhibited an inverse pattern to iNOS expression. Constitutive high expression levels of EMMPRIN were observed in the negative control group, and these were markedly reduced when anti-miR-146a-5p was injected, regardless of the injection of stimulated RAW 264.7 cells (about twofolds, p < 0.01, Figures 7B,C). The effects of the treatment on angiogenesis were first estimated by the change in the mean vessel density (MVD) by staining for the endothelial marker CD31 (Figure 8A). Blood vessels in the negative control group injected with the anti-miR-NC were long, branched, and continuous ( Figure 8A, top left panel), whereas in the group injected with both the anti-miR-146a-5p and stimulated macrophages, blood vessels were short, discontinuous, and with wider gaps between them (Figure 8A, bottom right panel). The vessel surface area, a measure of MVD, was gradually reduced (Figure 8B), culminating in a twofold decrease relative to the group receiving both anti-miR-146a-5p and stimulated macrophages (p < 0.001). A reduction in the levels of the pro-angiogenic factors VEGF (by 6.7-folds, p < 0.01, Figure 8C) and MMP-9 (by 5-folds, p < 0.05, Figure 8D) was observed in the tumor lysates between the groups receiving the anti-miR-NC and the group receiving anti-miR-146a-5p and stimulated macrophages. The treatment with the antagomir and the stimulated macrophages reduced tumor cell proliferation (by twofolds, p < 0.05, Figures 9A,B) relative to the group receiving the anti-miR-NC alone, as assessed by the Ki-67 index. Complementarily, the rate of apoptosis was increased in this group, as evaluated by the TUNEL assay (2-folds, p < 0.01, Figures 9C,D) and the levels of activated caspase-3 (13-folds, p < 0.01, Figure 9E), relative to the negative control group. Lastly, to detect immune-related changes in the TME, we measured the infiltration of CD8 + T cells. In mice receiving anti-miR-NC alone CD8 + T cells were few and mostly limited to the rims of the tumors (Figure 10A, top left panel). By contrast, in the group receiving both the antagomir and the stimulated macrophages many CD8 + T cells infiltrated the tumor tissue, resulting in an increase in the positively stained area (by fivefolds, p < 0.001, Figure 10A, bottom right panel, Figure 10B). Since we injected stimulated macrophages into the rims of the tumor, we saw no point in staining for their presence. However, nitrite concentrations, reflecting the macrophage mode of activation, were measured in the tumor lysates and showed an increase (3.7-folds, p < 0.05, Figure 10C) in the group receiving both the antagomir and stimulated macrophages, although the absolute levels were low. The same group also showed reduced levels of TGF, a dominant M2-related cytokine, relative to the other groups . Hence, we believe that these changes indicate immune modulation and the alleviation of immune suppression. DiscUssiOn In this study, we show that miR-146a-5p simultaneously and oppositely regulates the tumor cell expression of two key mediators of the inflammatory response in cancer: iNOS, which can potentially mediate tumor cell death, and EMMPRIN, which can enhance survival and angiogenesis though induction of VEGF and MMP-9. Thus, miR-146a-5p works as a regulatory switch between death and survival of tumor cells. Here, we expand our previous findings in the mouse renal cell carcinoma RENCA to the mouse colon cell carcinoma CT26, and show that these two tumor cells can escape macrophage-induced cell death if their iNOS protein expression is completely lost. Reduced iNOS expression in tumor cells has been associated with their ability to resist immune killing. We show that this ability is achieved by the post-translational inhibition exerted by high levels of miR-146a-5p. We show that the presence of M1-activated macrophages that produce high levels of NO is necessary for tumor cell death, but if the tumor cell does not endogenously produce NO, even in minute amounts, it remains resistant to the cytotoxic effects of NO produced by the macrophages. Although NO is a gaseous molecule that can easily transverse membranes, there is a distinction between its exogenous high production by the macrophages and the limited endogenous production by the tumor cells, which is critical in the determination of tumor cell survival or death. However, the precise mechanism that distinguishes between NO produced endogenously and exogenously is still unclear and merits further investigation. Of note, NO has been shown to sensitize refractory tumors to radio-and chemotherapy, but increase their resistance to photodynamic therapy. However, the actual biological effect depends greatly on the concentrations of NO, the measure of hypoxia in the local site, and the cell type producing it. Our results, demonstrating sensitization of the RENCA and CT26 cells to macrophage-induced cell death only after restoration of iNOS and NO production, suggest that endogenous tumor NO production may activate pro-apoptotic pathways. Thus, in tumors that lost their iNOS and NO production, antagomir therapy may restore this production and serve to sensitize tumors to other treatment modalities, such as radio-or chemotherapies. Simultaneously, high levels of miR-146a-5p also raise EMMPRIN expression in the same tumor cell, thus inducing angiogenesis by enhancing VEGF and MMP-9 secretion and by directly affecting endothelial cells, as observed in the in vitro tube formation and wound assays and suggested before. However, since we did not observe any presence of miR-146a-5p in the supernatants (data not shown), we negate the possibility that tumor cells export miR-146a-5p as a means to reprogram the neighboring macrophage. Thus, the effects of miR-146a-5p are limited to the tumor cells. As miR-146a-5p emerged as a regulatory switch of tumor cell behavior, we next examined the potential therapeutic effects of neutralizing it by using a miR-146a-5p antagomir as a means to modulate tumor behavior and its microenvironment. First, we chose to inject anti-miR-146a-5p directly to the tail vein, as the chemical modification introduced to the mirVana antagomir increases its stability, and the tumor leaky vasculature enables its diffusion to the tumor cells . Next, we injected the stimulated macrophages into the rims of the tumor, as we have done before, to allow them to gradually exert their cytotoxic function, from the rims toward the tumor core, before they encounter the immunosuppressive effects of the hypoxic microenvironment. Previously, the use of anti-miRNAs for therapy was hampered by several problems, especially the degradation of the anti-miRNA molecules in the circulation and their poor delivery to target sites. However, introduction of chemical modifications, such as the LNA technique that bridges the 2-oxygen and the 4-carbon, and the addition of a 2-O-methyl group, markedly stabilized these molecules. Furthermore, anti-miRNAs were conjugated to different nanoparticles to improve delivery, including neutral lipid emulsions (e.g., DOPC), polyethylenimine, polyethylene glycol, and bacterium-derived particles coated with antibodies for specific target sites, to name just a few. Preclinical experiments using several specific modified anti-miRNAs delivered with different nanoparticles have already shown reduction in tumor growth, reduced metastasis, cell viability, and angiogenesis, without accumulating damage to normal tissues, indicating low toxicity. However, antagomir therapy can be successfully used even without such delivery methods, and we show here that directly injecting the modified antagomir intravenously still inhibited tumor growth, bypassing this question. Side effects or adverse responses were not reported when the expression of miR-146a was targeted in mice for therapy of different conditions, whether administered locally or systemically. However, in one case miR-146a antagomir successfully ameliorated the clinical symptoms in a myasthenia gravis model, but caused functional defects in B cells, including reduced antibody production, reduced number of plasma and memory cells, and reduced class switching. However, we do not believe that such effects, which are at the core of the B-cell driven autoimmune disease as myasthenia gravis, are relevant in our model, which rely mostly on the interaction between macrophages and tumor cells. Since miR-146a is an inflammatory miRNA that regulates the NF-B pathway among other influences, targeting it may be highly context dependent. In the in vitro experiments, we transfected only the tumor cells with the antagomir, causing a reduction of EMMPRIN expression and an increase in iNOS expression. However, when delivered systemically in vivo, both the tumor cells and the macrophages were exposed to the antagomir, and could potentially respond differently. In macrophages, the effects of the antagomir could potentially disrupt the negative regulation on the components of the NF-B pathway TRAF6 and IRAK-1, which are verified targets of miR-146a-5p. Thus, the NF-B pathway, which is needed for the induction of iNOS, should be enhanced, and the overall effects of iNOS expression should only increase. However, we could not conclusively discern whether the macrophages were in fact affected by the antagomir: first, because the levels of EMMPRIN expression were reduced in the presence of the antagomir to a level comparable to that of the negative control. Second, because the adoptively transferred macrophages were stimulated ex vivo with LPS, so their increased iNOS expression could be the result of either the combined stimulation or the effect of the antagomir. We show that the combined treatment with anti-miR-146a-5p and the stimulated macrophages resulted in reduction of the anti-inflammatory cytokine TGF and concurrent increase in the infiltration of CD8 + cytotoxic T cells into the tumors. In addition, nitrites were accumulated in tumors receiving the combined stimulation, suggesting a shift in macrophage activation. We have recently shown that TGF is the dominant cytokine in the RENCA TME. Therefore, its reduced levels together with the increased macrophage production of NO, altered the TME, alleviated immune suppression and allowed CD8 + T cells to infiltrate deep into the tumor and eradicate tumor cells. Signaling pathways leading to TGF activation are not yet fully understood, and although Smad4, which is part of the downstream TGF signaling pathway, has been identified as a direct target of miR-146a, no regulatory loop has been established. Therefore, we could only speculate that either miR-146a indirectly affects TGF activation, or that the ex vivo stimulation of the macrophages that shifts them toward M1-activation, together with the administration of the antagomir, contributes, and gradually amplifies the reduction in TGF levels. Furthermore, we have not yet performed this experiment with implanted CT26 tumor cells, and due to their immunological status resulting from high expression of gp70, the product of the envelope protein of the murine leukemia virus retrovirus, we cannot predict the outcome of such an experiment. The concept of macrophage therapy was studied mostly in the 80s and 90s . The ability of macrophages to produce strong cytotoxic mediators, their ability to home directly into the core of tumors, and the easy protocols for their isolation from peripheral blood made them preferable instruments of therapy. However, all attempts to stimulate monocytes ex vivo with IFN or a combination of IFN and LPS, and then reinfuse them into the patient, failed. They did not produce beneficial effects in human patients, whereas in mice they exhibited a limited success to delay, but not regress, tumor growth. These disappointing results led researchers to abandon the concept. However, improved understanding of how the tumor-cell-driven immunosuppressive microenvironment shifts pro-inflammatory macrophages into a pro-angiogenic, M2-like mode of activation may now enable us to alleviate immune suppression and allow macrophages and other immune cells to kill tumor cells, re-enabling this modified approach. Our study demonstrates that inhibition of miR-146a-5p in combination with the adoptive transfer of stimulated macrophages can "turn off " angiogenesis and "turn on" tumor killing mechanisms such as iNOS, enabling the recruitment of additional activated immune cells that can now kill tumor cells. In other words, we can now re-visit macrophage therapy and improve it by manipulating miR-146a-5p levels. Naturally, such an approach should be further studied in different tumor models and eventually in clinical trials. reverse Transfection and inhibition of mir-146a-5p Quantitative real-time Pcr (qPcr) analyses Quantitative real-time PCR analyses were performed as described before. Total RNA was extracted from 10 6 RENCA or CT26 cells using the RNA extraction kit (17200, Norgen biotek, ON, Canada), and 500 ng of total RNA were transcribed to cDNA using the High Capacity cDNA Reverse Transcription kit (4368814, Applied Biosystems, Foster City, CA, USA). Expression of iNOS and EMMPRIN mRNAs and their reference gene PBGD, or miR-146a-5p and its reference gene U6 were determined by qPCR using TaqMan assay on demand kit with the StepOne system (Applied Biosystems) in triplicates according to the manufacturer's instructions. Determination of nitrites, Western Blots analyses, and cytotoxic assays Determination of nitrites, western blots analyses, and cytotoxic assays were performed as before. The optical density of the bands in western blots was quantified using ImageJ. For the cytotoxic assays, the iNOS inhibitor 1,400 W (25 M, W4262, Sigma) was used. immunofluorescence RENCA or CT26 cells (6 10 4 cells) were transfected on cover slips with anti-miR-146a-5p as described above and fixed with cold methanol for 5 min at room temperature. Cells were permeabilized with 0.25% Triton-X 100 for 10 min, and incubated with blocking buffer (2% donkey normal serum, 0.1% Triton-X 100 in PBS) for 30 min at room temperature. Cells were stained with primary antibodies (rat anti-mouse EMMPRIN, MAB772, R&D systems, or rabbit anti-mouse iNOS, ab15323, Abcam, Cambridge, UK) diluted 1:250 in blocking buffer overnight at 4°C. Then secondary antibodies (Alexa 488-conjugated donkey anti-rat IgG, ab150153, Abcam, or Alexa 546-conjugated donkey anti-rabbit IgG, A10040, Thermo Fisher, Rockford, IL, USA) were diluted 1:500 in blocking buffer in the dark for 1 h at room temperature. Coverslips were mounted on a slide with fluoromount G. Three washes with PBS were applied after each step. Images were acquired by upright fluorescent trinocular microscope (Olympus BX-60, Tokyo, Japan) using the MS60 camera and the MShot Image Analysis System V1 (MSHOT, Guangzhou Micro-shot Technology Co., Guangzhou, China). elisa The mouse MMP-9, VEGF, TGF, and activated caspase-3 concentrations were determined as before. EMMPRIN concentrations were measured using with an ELISA kits (ab215405, Abcam) at a dilution of 1:200, according to the manufacturer's instructions. In Vitro Wound scratch assay In vitro wound scratch assay was performed as described before, with the mouse bEND3 endothelial cell monolayers (10 5 cells) seeded in 24-well dishes and incubated with experimental supernatants derived from RENCA or CT26 cells transfected with anti-miR-146a-5p or its negative control (diluted 1:2 with medium). Images of the field of injury were acquired at the beginning of the experiment and after 24 h. The average distances between the two sides of the wound were measured along the scratch (at least eight locations per field) in both time periods using the ImagePro plus 4.5 software (Media Cybernetics, Inc., Rockville, MD, USA), and the difference, which reflects the length to which the cells migrated, is presented. In Vitro Tube Formation assay Coultrex ® reduced growth factor basement membrane extract (40 l/well, 3433, Trevigen, Gaithersburg, MD, USA) was used to coat 96-well plates at 4°C, and incubated at 37°C for 2 h to polymerize. bEND3 cells (8 10 4 ) were seeded in triplicates in DMEM with 2% FCS and experimental supernatants diluted 1:2 with medium. After 6 h, the number of closed lumens per microscopic field, representing tube-like structures, was counted in two separate fields. experimental Mouse Model Experimental mouse model BALB/c mice (female, 8 weeks old, Envigo, Jerusalem, Israel) were kept with a 12 h light/dark cycle and access to food and water ad libitum. Tumors were generated as before, and when they became palpable at day 14, mice were randomly assigned to four groups that received the following treatments every 7 days: three i.v. injections of 0.025 mg/g body weight of (a) anti-miR-146a-5p or (b) anti-miR-negative control (anti-miR-NC) to the tail vein. Groups (c) and (d) were treated as groups (a) and (b), respectively, with the addition of 10 6 RAW 264.7 cells stimulated with IFN (100 U/ml) and LPS (1 g/ml) for 24 h, injected to the rims of the tumors. Tumors were measured every 3-4 days and their volume calculated (length width 0.5 cm 3 ). At the end of the experiment, or when tumors were greater than 1.5 cm 3, mice were euthanized and their tumor tissues were harvested. Part of the tumor was freshly frozen for evaluation of nitrite and cytokine concentrations in tumor lysates, while other parts were formalin-fixed and paraffin-embedded for later analysis by immunohistochemical staining. immunohistochemistry and immune reactive score Immunohistochemistry and assigning an immune reactive score was performed as described in Ref.. Antigen retrieval for iNOS was performed by microwave heating in citrate buffer pH 6.0, and the antibody used was rabbit anti-iNOS (Abcam). All sections were viewed under the bright field trinocular microscope (Olympus BX-60, Tokyo, Japan) and images were acquired with the MS60 camera and the MShot Image Analysis System V1 (MSHOT, Guangzhou Micro-shot miR-146a Switches between Cell Death and Angiogenesis Frontiers in Immunology | www.frontiersin.org January 2018 | Volume 8 | Article 1931 Technology Co., Guangzhou, China). Vessel densities assessed by CD31 staining and by using a Weibel grid to calculate vessel surface area, and the fraction of Ki-67-positive tumor cells was calculated by the digital image analysis web application ImageJS. EMMPRIN and iNOS expression were assessed using the modified H-score, which assigns an immune reactive score on a continuous scale of 0-300, based on the percentage of positive cells expressing the protein at different intensities. Staining was divided into three categories: 1 for "light staining," 2 for "intermediate staining," and 3 for "strong staining." The percentage of positive cells was determined according to the positive surface area of cells measured with ImagePro plus 4.5 software, and the score was calculated using the formula: 1 (%1 positive cells) + 2 (%2 positive cells) + 3 (%3 positive cells). statistical analyses All values are presented as means ± SE. Significance between two groups was determined using the two-tailed unpaired t-test. Differences between three or more experimental groups were analyzed using one-way analysis of variance (ANOVA) and the post hoc Bonferroni's multiple comparison tests, and the twoway ANOVA following Bonferroni's post-tests for comparing time and groups. P values exceeding 0.05 were not considered significant. eThics sTaTeMenT Mice were cared for in accordance with the procedures outlined in the NIH Guideline for the Care and Use of laboratory Ani mals, and all experiments were performed under the approved protocol (IL-121-12-11) issued by the Animal Care and Use Committee of the Technion-Israel Institute of Technology. aUThOr cOnTriBUTiOns ES performed the experiments; VB was in charge of the immunohistochemical staining; MMR performed the in vivo experiments; and MAR designed the study, analyzed and interpreted the results, and wrote the manuscript. |
// Generated from /POI/java/org/apache/poi/ss/formula/functions/Offset.java
#pragma once
#include <fwd-POI.hpp>
#include <java/lang/fwd-POI.hpp>
#include <org/apache/poi/ss/formula/functions/fwd-POI.hpp>
#include <java/lang/Object.hpp>
struct default_init_tag;
class poi::ss::formula::functions::Offset_LinearOffsetRange final
: public ::java::lang::Object
{
public:
typedef ::java::lang::Object super;
private:
int32_t _offset { };
int32_t _length { };
protected:
void ctor(int32_t offset, int32_t length);
public:
int16_t getFirstIndex();
int16_t getLastIndex();
Offset_LinearOffsetRange* normaliseAndTranslate(int32_t translationAmount);
bool isOutOfBounds(int32_t lowValidIx, int32_t highValidIx);
::java::lang::String* toString() override;
// Generated
Offset_LinearOffsetRange(int32_t offset, int32_t length);
protected:
Offset_LinearOffsetRange(const ::default_init_tag&);
public:
static ::java::lang::Class *class_();
private:
virtual ::java::lang::Class* getClass0();
friend class Offset;
friend class Offset_BaseRef;
};
|
It won't happen again for almost 80,000 years: Thursday is Thanksgiving and the first full day of Hanukkah. Some are calling it "Thanksgivukkah." Eyewitness News found people busy on Wednesday preparing to celebrate both.
Sunset Foods grocery store in Highland Park is fully staffed for its busiest day of the year.
"We're hopping. It's all hands on deck today," said T.J. Tazioli, Sunset Foods.
A day that's even more hectic because it's not just Thanksgiving dinner these customers are shopping for.
"It's difficult to shop for both only because you need so much for both holidays," said Jessica Bernheim.
Both, meaning Thanksgiving and Hanukkah-- a rare quirk of the calendar has the holidays falling on the same date. It won't happen again for almost 80,000 years! This monumental occasion has earned the nickname "Thansgivukkah."
Meredith Orgiefsky is shopping for both Thanksgiving and Hanukkah dinner. Double the holidays could mean double the stress, but she says it's all about delegating responsibilities.
"My husband is working on the brine for Thanksgiving and then when he clears out of the kitchen later, I'll start on the Hanukkah part," said Orgiefsky.
For Miriam Eisenberg, the holiday mash-up is inspiring some culinary creativity.
"Instead of having stuffing, we're going to have potato pancakes instead," said Eisenberg.
Hanukkah is more than 2,000 years old, but Thanksgiving's been around only 150 years. Rabbi Michael Weinberg says both holidays are inspired by the desire for the freedom of religious expression.
"The notion of the universal message of mutual respect for religious traditions, this is an important message for all people to understand," said Rabbi Weinberg, Temple Beth Israel. |
/**********************
LeetCode Unique Paths II
Follow up for "Unique Paths":
Now consider if some obstacles are added to the grids. How many unique paths
would there be?
An obstacle and empty space is marked as 1 and 0 respectively in the grid.
For example,
There is one obstacle in the middle of a 3x3 grid as illustrated below.
[
[0,0,0],
[0,1,0],
[0,0,0]
]
The total number of unique paths is 2.
Note: m and n will be at most 100.
Discussion:
Dynamic Programming.
need to pay attention to the first column. if there are obstacles in the
first column, the rest path will be 0.
time complexity O(n^2), space complexity O(n)
*********************/
class Solution {
public:
int uniquePathsWithObstacles(vector<vector<int> > &obstacleGrid) {
int m = obstacleGrid.size();
int n = obstacleGrid[0].size();
if (obstacleGrid[0][0] || obstacleGrid[m-1][n-1]) return 0; // if the start or end is obstacle
vector<int> f(n, 0);
f[0] = obstacleGrid[0][0] ? 0 : 1;
for (int i=0; i<m; i++) {
for (int j=0; j<n; j++) {
f[j] = obstacleGrid[i][j] ? 0 : (f[j-1] + f[j]);
}
}
return f[n-1];
}
};
|
DEVELOPMENT OF STREET VENDOR BUSINESS THROUGH MARKETING COMMUNICATION CAPABILITY IMPROVEMENT IN MENTENG VILLAGE, SOUTH JAKARTA Street vendors make a major contribution to economic activity and public welfare, especially to the weak economic group. Businesses carried out by street vendors are independent and involve the needs of many people. Street vendors as informal sectors have great potential to improve the economy, especially the weak economic community. The potential business of the street vendor at RW 14, RT 139 Menteng Dalam Village, South Jakarta must be developed because all this time they sell only to survive without any business development efforts. The business development can be done through marketing communication skills improvement by providing training. Improved marketing communication skills are carried out so that street vendors can make distinctive products, which are different from other products, always maintain cleanliness and tidiness of the place of business. In determining the selling price not only considering the raw materials that are used but also the costs of labor, electricity and other costs. Conduct simple promotions such as giving a name to the stall, making leaflets, and serving buyers in a friendly and polite manner. Make comparisons with other similar products to make and determine the product prices. |
Stephen Fishbach was the runner-up on Survivor: Tocantins and has been blogging about Survivor strategy for PEOPLE since 2009. Follow him on Twitter @stephenfishbach.
“So I did what I had to, I made huge moves, I dug around for the idols to make sure nobody else had them, and I won challenges when I absolutely had to. Everything I did was strategic, nothing was out of malice, and I’m here – day 39 – because Rachel made that sacrifice.” – Tyson Apostol, Winner of Survivor: Blood vs. Water
In a humdrum season, we actually have a great winner.
On Survivor‘s season finale Wednesday, Natalie Anderson plotted and finessed her way to a million dollars and the title of sole survivor.
Throughout the season, the game (and the airtime) was dominated by the alpha male “J” players: Josh, Jeremy, and Jon – even John Rocker.
But Natalie was always at the sidelines, finding the cracks and pushing her game forward. She became the queen of the medium-sized move – finding ways to advance herself without drawing too much attention.
Early on, for example, she noticed the Hunahpu men were in disarray and rallied the women to vote out Drew. She volunteered to go to Exile Island with Baylor, and built an alliance that lasted the entire season. She made a stealthy hit on Alec and solidified an alliance with Keith. Plus, she flipped the game against Jon.
Natalie also showed a savvy ability to make friends and influence players. Everybody seemed to genuinely like her. When her chief ally Jeremy was blindsided, she quickly rejoined Missy’s alliance.
On Wednesday, Natalie made one of her biggest moves of the season – she played her idol for Jaclyn, and voted out Baylor. By doing so, she accomplished two things. First, she took control of her game. Instead of relying on Missy and Baylor to take her to the top three, she made herself the hinge of all the alliances.
Second and perhaps most important – she demonstrated firsthand to the jury how hard she was playing.
Final Tribal
Natalie’s a great winner, but the Final Tribal Council was one of the worst in the show’s history. Missy actually claimed the Survivor jury’s decision was harder than that of a jury in a murder trial. Natalie couldn’t pull together a rousing argument for why she deserved to win.
But where the finalists were bad, the jurors were worse. They gave mumbly speeches praising their loved ones or their favorites. Baylor’s speech boiled down to “love you mom heart heart heart,” and all the swelling orchestral music in the world couldn’t make it feel meaningful. Jon tossed Jaclyn a softball asking her to name her biggest move.
Then came the hard-hitting questions. “I just, uh, I hated the constant lying I don’t know what to say. That’s the way I look at it,” opined Keith.
Jeremy tried to give a rousing speech praising Natalie in the classic David Murphy mold. (You remember – the one where he gave testimony to the Redemption Island jury about how Boston Rob is the greatest human being in history?) But all he managed to get out was, “Clearly, Nat balled out. Like you gotta – you gotta just give it to her. She balled out. So give her credit, you know what I mean? Don’t be mad.
The only high point was Reed’s extended metaphor comparing Missy to a fairy tale wicked stepmother.
As I can attest, however, the jury is one of the hardest parts of the game. After 39 days of carefully crafting every single sentence you state and move you make, suddenly the game is completely out of your hands – and you’re met with a hostile crowd of the people you betrayed.
Natalie managed to present the key moves that validated why she deserved to win.
More important than the answers to her questions, was the clear fact of her brilliant gameplay.
She was awarded 5 of 8 jury votes. And she wins the highly coveted Final Fishy.
Tune in to the PEOPLE Magazine Awards on Thursday, airing at 9 p.m. ET on NBC |
Optimum Capacity of the Ferroresonant Voltage Regulator Although ferroresonant voltage regulators have been used for long time, it is not clear to obtain theoretically a desirable self capacity of this equipment for a given load capacity. This paper presents the design fundamentals based on the condition of minimum self capacity. In this analysis, a resonance characteristic of basic circuit is given by the piecewise linear approximation with two segmented regions. The performance of regulator is analyzied by the use of vector analysis, and a minimum value of self capacity and quantities required for its design are obtained by this analysis using the per unit system to understand perspectively the performance of regulator. |
import { AxiosRequestConfig } from 'axios';
import * as Joi from 'joi';
import { totalmem } from 'os';
/**
* Validation schema for environment variables.
*/
export function mainConfigValidationSchema() {
// Calculate recommended concurrency for the app.
// Formula: 500 * {RAM GB}
let defaultConcurrency = Math.round(totalmem() / 1024 / 1024 / 2);
// Limit default value for preventing node heap out of memory errors.
// NOTE: Do not limit passed variable in schema for being able to override with any value.
const maxConcurrency = 16000;
defaultConcurrency = defaultConcurrency >= maxConcurrency ? maxConcurrency : defaultConcurrency;
return Joi.object({
PORT: Joi.number().port().default(8080),
REQUESTS_CONCURRENCY: Joi.number().positive().default(defaultConcurrency),
UASHIELD_REQUEST_TIMEOUT: Joi.number().positive().default(10000),
UASHIELD_USE_PROXY: Joi.string().valid('true', 'false').default('true'),
UASHIELD_URLS: Joi.string().uri().required(),
UASHIELD_PROXIES: Joi.string().uri().required(),
UASHIELD_TARGETS: Joi.string().custom((value, helpers) => {
const errorMessage: Joi.LanguageMessages = {
custom: 'Needs to be valid JSON string with array of URLs as strings.',
};
try {
// Try to parse json string.
const parsed = JSON.parse(value);
// If not an array.
if (!Array.isArray(parsed)) return helpers.message(errorMessage);
return value;
} catch (e) {
// Catch JSON.parse() errors.
return helpers.message(errorMessage);
}
}),
LOG_SUMMARY_TABLE: Joi.string().valid('true', 'false').default('true'),
LOG_CLEAR: Joi.string().valid('true', 'false').default('false'),
LOG_RESPONSE_SUCCESS: Joi.string().valid('true', 'false').default('false'),
LOG_RESPONSE_TIMEOUT: Joi.string().valid('true', 'false').default('false'),
LOG_RESPONSE_ERROR: Joi.string().valid('true', 'false').default('false'),
});
}
/**
* Configuration object that uses env variables.
* Config is accessible using ConfigService.
* @see ConfigService
*/
export function config() {
return {
apis: {
uashield: {
endpoints: {
urls: process.env.UASHIELD_URLS,
proxy: process.env.UASHIELD_PROXIES,
},
targets: process.env.UASHIELD_TARGETS ? JSON.parse(process.env.UASHIELD_TARGETS) : [],
useProxy: process.env.UASHIELD_USE_PROXY === 'true',
axios: {
timeout: +process.env.UASHIELD_REQUEST_TIMEOUT,
},
} as UashieldConfigInterface,
},
app: {
// Application port for web server.
port: +process.env.PORT,
concurrency: +process.env.REQUESTS_CONCURRENCY,
logging: {
logSummaryTable: process.env.LOG_SUMMARY_TABLE === 'true',
logClear: process.env.LOG_CLEAR === 'true',
logSuccess: process.env.LOG_RESPONSE_SUCCESS === 'true',
logTimeouts: process.env.LOG_RESPONSE_TIMEOUT === 'true',
logErrors: process.env.LOG_RESPONSE_ERROR === 'true',
} as LoggingConfigInterface,
},
};
}
export interface LoggingConfigInterface {
logSummaryTable: boolean;
logClear: boolean;
logTimeouts: boolean;
logErrors: boolean;
logSuccess: boolean;
}
export interface UashieldConfigInterface {
endpoints: {
urls: string;
proxy: string;
};
targets: Array<string>;
useProxy: boolean;
axios: AxiosRequestConfig;
}
|
<gh_stars>0
import { TestBed, inject } from '@angular/core/testing';
import { NoopAnimationsModule } from '@angular/platform-browser/animations';
import { SkyListSecondaryAction } from './list-secondary-action';
import { SkyListSecondaryActionsService } from './list-secondary-actions.service';
describe('List secondary actions service', () => {
beforeEach(() => {
TestBed.configureTestingModule({
providers: [SkyListSecondaryActionsService],
imports: [NoopAnimationsModule],
});
});
it('should add and remove actions', inject(
[SkyListSecondaryActionsService],
(service: SkyListSecondaryActionsService) => {
expect(service.secondaryActionsCount).toEqual(0);
const action: SkyListSecondaryAction = {
template: undefined,
};
service.addSecondaryAction(action);
expect(service.secondaryActionsCount).toEqual(1);
service.removeSecondaryAction(action);
expect(service.secondaryActionsCount).toEqual(0);
}
));
});
|
President Donald Trump’s 2020 re-election campaign to “Keep America Great” has already bagged $100 million as it builds out the regiment needed to win a second term.
“We are on track to outpace our 2016 numbers by many multiples,” Trump campaign manager Brad Parscale said, The Washington Post reported Sunday. “We are creating the largest campaign operation in American history.” Campaign headquarters are in Arlington, Virginia, and a 10-person war room at the Republican National Committee (RNC) has been established, according to the article.
Trump’s messaging themes are expected to stay the course, including illegal immigration, “America First” trade policy and draining the swamp. Major campaign expansions include a robust get-out-the-vote effort and big data apparatus, two areas criticized during the 2016 campaign.
The Trump team plans to exploit what it sees as an extreme move left by Democrats, talking up specific policies like the New Green Deal, late-term abortion and Medicare for all. Strategic geography is set to target 23 million in key swing vote states such as Florida, Ohio, Michigan and Wisconsin, according to the Post article.
Of critical priority to the campaign, a national team to combat “fake news” is already in place to negotiate what is anticipated to be an onslaught of negative press throughout election season. Additionally, Trump’s official super PAC, America First Action, is gearing up to reel in between $300 to $400 million the political action committee thinks will be needed to get through primary candidates and a grueling general election.
The campaign plans to enlist the help of more than 1 million Trump rally attendees. |
def _starts_with_th(seq, replace_char):
print("\nLabeler:")
print("\tSeq length: {:,} ".format(len(seq)))
orig_len = len(seq)
replace_char = str(replace_char)
find_exp = r"(\b[Tt][Hh][A-Za-z]+\b)"
words = re.findall(find_exp, seq)
words = [str(word).lower() for word in words]
frequency = {}
for word in words:
if word not in frequency:
frequency[word] = 0
frequency[word] += 1
max_frequency = 15000
min_word_length = 4
words = list(set(words))
words.sort(key=lambda x: frequency[x], reverse=True)
print("Dropping all with frequency less than: ", max_frequency)
words = [word for word in words if frequency[word] < max_frequency and len(word) >= min_word_length]
print("\nGenerating labels based on {} words".format(len(words)))
sizes = bucket_by_size(words)
print("\tHave {} different word sizes".format(len(sizes)))
ret = np.zeros(len(seq), dtype=np.uint8)
sizes.sort()
assert min_word_length > 2, "Minimum word length must be greater than 2"
assert np.min(sizes) <= min_word_length, "There is a word that is longer than the minimum word length"
expressions = ["(\\b[Tt][Hh][A-Za-z]{" + str(min_word_length-2) + ",#}\\b)".replace("#", str(size - 2)) for size in sizes]
size_map = {}
for key in frequency.keys():
value = frequency[key]
if len(key) not in size_map:
size_map[len(key)] = 0
size_map[len(key)] += value
i = 0
for size, exp in zip(sizes, expressions):
gc.collect()
replace_string = replace_char * size
before_len = len(seq)
seq = re.sub(exp, replace_string, seq, flags=re.IGNORECASE)
print("\t{:02d}: Done with word size {:0>2,} ({:8,} occurrences) Expression: {}".format(i, size, size_map[size], exp))
assert len(seq) == before_len, "Lens don't match after word size: {}".format(size)
i += 1
print("\n\tDone with all replacements")
for i in range(len(seq)):
ret[i] = seq[i] == replace_char
assert len(ret) == orig_len, "{} != {}".format(len(ret), orig_len)
return ret |
Most battery-operated appliances are designed to operate at a low voltage, "low voltage" indicating less than 50 volts. Such appliances include portable computers, calculators, radios, televisions, and hand tools. In order to operate from AC household current, such an appliance is often equipped with a current-limiting circuit such as a wound-wire transformer, even though such transformers are bulky, heavy, and expensive. It is believed that all brushless DC motors have required transformers to be operated from AC. Some small motors, called universal motors, employ brushes and a commutator to permit operation directly from either AC or DC. Although avoiding the need for a current-limiting circuit, a universal motor is noisy both acoustically and electrically and has relatively short life due to wear of the brushes against the commutator. Moreover, they tend to be expensive to manufacture in very small sizes.
Discharge lamps such as fluorescent lamps need a current-limiting circuit, usually called a "ballast" and typically including one or more transformers and reactors. Since the commercial introduction of fluorescent lamps some 40-50 years ago, their current-limiting circuits have become more efficient and less expensive, but invariably still have energy losses associated with the hysteresis and eddy currents in the laminated steel cores of their transformers.
High-intensity, low-voltage lamps which operate from AC household current also require current-limiting, voltage-reducing circuits, invariably comprising a wound-wire transformer.
Some low-voltage appliances such as radios have employed as a current-limiting circuit a power resistor to permit operation directly from AC household current through a power resistor, but because such resistors are expensive and highly inefficient, they are no longer used for that purpose. |
Anomaly detection techniques in cyber-physical systems Abstract Nowadays, when multiple aspects of our life depend on complex cyber-physical systems, automated anomaly detection, prevention and handling is a critical issue that inuence our security and quality of life. Recent catastrophic events showed that manual (human-based) handling of anomalies in complex systems is not recommended, automatic and intelligent handling being the proper approach. This paper presents, through a number of case studies, the challenges and possible solutions for implementing computer-based anomaly detection systems. |
<reponame>hieunguyenzzz/commerce-tessjean<gh_stars>0
export const handleOnInputChange = (fn: (value: any) => void) => (e: any) => {
return fn(e.target.value)
}
export const handleOnCheckoxChange = (fn: (value: any) => void) => (e: any) => {
return fn(e.target.checked)
}
|
<filename>iot/esp32/indoorclimate/settings.h
#define uS_TO_S_FACTOR 1000000
#define mS_TO_S_FACTOR 1000
// Interval for BLE sensor scan, current 10m
#define SECONDS_TO_SLEEP 600
// Switch display to sleep mode after 5s
#define DISPLAY_TIMEOUT 5
// Max Wifi connect attemps
#define MAX_WIFI_CONNECT_ATTEMPS 10
// Max AWS IOT connect attemps
#define MAX_AWSIOT_CONNECT_ATTEMPS 10
// AWS IOT settings
const char AWS_IOT_THING_NAME[] = "ThingName";
const char AWS_IOT_ENDPOINT[] = "xyz-ats.iot.us-west-1.amazonaws.com";
const char AWS_IOT_TOPIC[] = "iot/topic";
|
Acid on Growth Inhibition of Breast Cancer Cells-3 Fatty Growth Inhibitor-related Gene That Interacts with an Induction of Mammary Differentiation by Mammary-derived Updated We previously identified and characterized a novel tumor growth inhibitor and a fatty acid-binding protein in human mammary gland and named it the mammary-derived growth inhibitor-related gene (MRG). Here, the effects of MRG on mammary gland differentiation and its interaction with v-3 polyunsaturated fatty acids (v-3 PUFAs) on growth inhibition were investigated. MRG protein expression was associated with human mammary gland differentiation, with the highest expression observed in the differentiated alveolar mammary epithelial cells from the lactating gland. Overexpression of MRG in human breast cancer cells induced differentiation with changes in cellular morphology and a significant increase in the production of lipid droplets. Treatment of mouse mammary gland in organ culture with MRG protein resulted in a differentiated morphology and stimulation of b-casein expression. Treatment of human breast cancer cells with the v-3 PUFA docosahexaenoic acid resulted in a differential growth inhibition proportional to their MRG expression. MRG-transfected cells or MRG protein treated cells were much more sensitive to docosahexaenoic acid-induced growth inhibition than MRG-negative or untreated control cells. Our results suggest that MRG is a candidate mediator of the differentiating effect of pregnancy on breast epithelial cells and may play a major role in v-3 PUFA-mediated tumor suppression. |
#!/usr/bin/env python3
"""PyTest tests for the mask_nex.py module.
"""
import os
import sys
sys.path.append(os.path.join(os.path.dirname(sys.path[0]),'amoebaelib')) # Customize.
from mask_nex import \
apply_mask_criteria, \
mask_alignment, \
mask_nex
def test_apply_mask_criteria(): # ***Incomplete test
"""Test the apply_mask_criteria function in the mask_nex.py file.
"""
##########################
# Arrange.
column = "column"
##########################
# Act.
#x = apply_mask_criteria(column)
##########################
# Assert.
assert True == True # ***Temporary.
def test_mask_alignment(): # ***Incomplete test
"""Test the mask_alignment function in the mask_nex.py file.
"""
##########################
# Arrange.
alignment = "alignment"
##########################
# Act.
#x = mask_alignment(alignment)
##########################
# Assert.
assert True == True # ***Temporary.
def test_mask_nex(): # ***Incomplete test
"""Test the mask_nex function in the mask_nex.py file.
"""
##########################
# Arrange.
infilepath = "infilepath"
outfilepath = "outfilepath=None"
##########################
# Act.
#x = mask_nex(infilepath,
# outfilepath)
##########################
# Assert.
assert True == True # ***Temporary.
|
Modelling optimization involving different types of elements in finite element analysis Finite elements are used to express the mechanical behaviour of a structure in finite element analysis. Therefore, the selection of the elements determines the quality of the analysis. The aim of this paper is to compare and contrast 1D element, 2D element, and 3D element used in finite element analysis. A simple case study was carried out on a standard W460x74 I-beam. The I-beam was modelled and analyzed statically with 1D elements, 2D elements and 3D elements. The results for the three separate finite element models were compared in terms of stresses, deformation and displacement of the I-beam. All three finite element models yield satisfactory results with acceptable errors. The advantages and limitations of these elements are discussed. 1D elements offer simplicity although lacking in their ability to model complicated geometry. 2D elements and 3D elements provide more detail yet sophisticated results which require more time and computer memory in the modelling process. It is also found that the choice of element in finite element analysis is influence by a few factors such as the geometry of the structure, desired analysis results, and the capability of the computer. Introduction Finite Element Analysis (FEA), which was first developed for the purpose of aerospace structural analysis, is now widely used in other industries, including automotive, structural engineering, composite design and manufacturing, as a convenient and speedy tool for approximation of the solution to a variety of complicated engineering problems. FEA is the practical application of the finite element method (FEM), which is basically an alternative method to solve engineering problems numerically. Instead of using ordinary differential equation and partial differential equation, FEM divides the body into small but finite pieces called elements. Equations are formulated for each element and the results are combined to obtain the final solution to the problem. Subdivision of the body into suitable elements is therefore a crucial step in FEA. There are many different types of elements used in FEA. These elements are developed independently and vary from one finite element (FE) software to another. In general, there are three groups of element which are one-dimensional (1D), two-dimensional (2D), and three-dimensional (3D) elements. Logically, all virtual structures should be modelled as close as possible to the actual structure. However, 3D solid elements are usually not the best choice for FEA. The analysts should learn when other element types can be used and valid in representing the engineering structure. Since the discussion and also the analytical model to justify the effect of elements in FE modelling is lacking, this paper aims to compare and contrast 1D, 2D, and 3D elements by literature while the advantages and limitations of 1D, 2D and 3D elements are investigated by carrying out a FEA of a simple case study of an I-beam. This paper will provide fundamental information relative to some of the finite elements used in modelling by commercial FE software today. However, it cannot include all the different types of finite elements, which is immense and so specialized that they are beyond the limits of this study. Types of Elements Elements in FEA are generally grouped into 1D element, 2D element, and 3D element. They are recognised based on their shapes. For example, elements can take on the form of a straight line or curve, triangle or quadrilateral, tetrahedral and many more. The simplest element is a line made of two nodes. All line elements, whether straight or curved, are called 1D element in which they have translational and rotational displacement functions. Examples of 1D element are truss element and beam element. 2D elements are typically surface elements with triangle or quadrilateral as their basic shapes. Examples of 2D elements are 3-node triangular element, 6-node triangular element, and many more. These surface elements can have regular or irregular shapes shown in figure 1. 2D elements are plane elements. Therefore, linear approximation of translational displacements considered are u(x,y) and v(x,y) while rotational displacements are (x,y). Since they account for plane stress and plain strain, they are often used to solve 2D elasticity problems. 3D elements are usually used to mesh volumes. They are derived from 2D elements are used when the problem is unable to be simplified. 3D solid elements only accounts for translational displacements. The three translational unknown displacement functions are u(x,y,z), v(x,y,z), and w(x,y,z). Examples of 3D solid elements are 4-node tetrahedral element, 10-node tetrahedral element, 8-node isoparametric element, etc. Modelling A wide flange beam, W460x74, is subjected to an eccentric load of 1000 kN as shown in the figure 2 below. Since the load is applied 200 mm from the neutral axis of the beam, a bending moment is induced at the end of the beam. The other end of the beam is assumed to be fixed with no translational or rotational displacements. The cross section of the beam, which was taken from Beer et. Al., is shown in figure 2. The beam is assumed to be made of steel. Table 1 contains the necessary geometric dimensions and parameters of the beam. The beam is modelled and analyzed with 1D element, 2D element, and 3D element using MSC Patran and MD Nastran. In order to compare the memory and execution time of the solver, the finite elements used are of the same global edge length which is fixed at 100 mm. In this simple case study, the eccentric load applied on the I-beam induced a normal stress in the x-axis and a bending stress which causes the beam to bend upwards. In order to model the beam with 1D element, the load is decomposed into an equivalent force and moment at the centroid of the beam x-axis. The same loading condition is applied to models of 2D and 3D elements to eliminate the effect of loading conditions on the choice of element. Only static analysis which yields the results for stress, displacement, and constraint forces is taken into consideration. Model Validation The FE models of the wide flange beam W460x74 are validated by comparing the results of FEA with theoretical calculation. Table 2 shows the comparison between FEA results with theoretical calculation in terms of stresses and displacement. Theoretical values of stresses and displacement are calculated using Eq. (Beer et. al., 2006) with dimensions and properties as mentioned in Table 1. The purpose for comparison is also to ensure that the FE model simulated is valid in terms of loading and boundary conditions. It can be seen in Table 2 that the results between the FE models are in good agreement with the theoretical values with acceptable errors. Therefore, all the FE models are considered valid and can be used for this study. Normal stress: Bending stress: Deflection from axial load: Deflection from bending moment: M is bending moment, A is the I-beam cross sectional area, I is the I-beam second moment of area, is the normal stress, is the bending stress, is the maximum stress due to the applied load, is the deflection from axial load, is the deflection from bending moment, is the maximum deflection due to the applied load. Table 3 shows the results available for 1D FEA, 2D FEA, and 3D FEA for wide flange beam W460x74. Stress results for 1D FEA are available in the form of bar stresses and are neatly organized into axial stresses, bending stresses, and combined axial and bending stresses. Axial stresses are stresses due to force acting normal to the surface while bending stresses are stresses due to forces which produce bending moment. Combined axial and bending stresses are further divided into minimum and maximum combined stresses. Stresses in 2D FEA and 3D FEA are displayed in the form of stress tensor. Stresses such as axial stresses, bending stresses and combined axial and bending stresses must be perceived and interpreted by the analyst through the stress tensor. Both displacement results and deformation for 1D FEA, 2D FEA, and 3D FEA are available as resultant or as separate components in the x-axis, y-axis, and z-axis directions. Figure 3 shows the deformation of the I-beam modelled using 1D element, 2D element, and 3D elements respectively for the simple case study. 3D element gives a better illustration of deformation of the I-beam than that of 2D element. 1D element gives the simplest but sufficient illustration of the I-beam deformation as the beam elements are modelled as a line at the neutral axis of the actual beam. Table 4 displays the deflection of the beam in the y-axis due to the applied load. The deflection is taken at ten different but constant increment of the length of the beam. Theoretical values are obtained using Eq.. where, is the deflection at the end of the beam, M is bending moment, L is the length of the beam, E is the Young's Modulus of the beam, I is the I-beam second moment of area. Discussion For static analysis in FEA, all types of element will yield the stress and displacement results, which are the two most important parameters in evaluating the structure integrity. However, 1D element provides an easier method of interpretation of FEA results as the results are neatly organized and grouped into individual stresses and displacements as shown in Table 4. 2D and 3D elements, although they provide greater detail, they require some effort in the interpretation of results. The results obtained can be confusing, especially for new users, but if carefully interpreted can be reliable and accurate. Graphically, 3D element produces the clearest deformation which may be experienced by the beam due to the applied load because the model is simulated closest to the actual I-beam. The importance of the detail results is the existence and location of stress concentration which may cause fatal failure of the structure. This detail stress distribution is only available in 2D FE model and 3D FE model. In terms of accuracy, 1D element gives the exact stresses and displacements values as those calculated by theory because the assumptions used in 1D element are those of the same as theory. 2D and 3D elements produce stresses and displacement values which deviate slightly from the theoretical values but with acceptable errors. 2D and 3D elements take into account the plane stresses due to shear force between the elements. Due to the consideration of plane stresses in 2D and 3D elements, the results obtained are more detail in terms of stress distribution and displacement. Since the errors are small and negligible, the choice of elements for FEA depends largely on the geometry of the structure. This is because not all structure can be modelled using 1D element or 2D element. 1D element is used for long and slender structure such as javelins, poles, etc. 2D element is used for plate or shell like structure while 3D element is used for structure with complex geometry which cannot be simplified for analysis. A technique known as dimensional reduction is usually used to reduce the complexity of the structure from 3D or 2D to 2D and 1D respectively. Execution time and computational memory can be saved with this technique. The type of results desired also plays a role in choosing the right element for FEA. If a detail analysis on the stress distribution to determine the areas of stress concentration is required, then 2D element or 3D element are of better choices. 1D element can still be used for rough estimation and prediction of failure of the structure. Lastly, the choice of element for FEA also depends on the time and memory capacity of the computer available. If a simple and quick analysis on the structural integrity is required, 1D element is of better choice. If a large computer memory is available, a detail analysis is always the best choice for FEA in which modelling with 2D element or 3D elements is required. Conclusion The similarity when modelling with 1D element, 2D element, and 3D element is that they are able to generate the same result parameters. For instance, linear static analysis in FEA gives result of stress and displacement though the values might differ from one another. The difference however, does not mean that the results are inaccurate. 1D element will provide a much organize result but less detail which require less effort in the interpretation of results. 2D and 3D FEA results are displayed in the form of tensor, which provide more details for each section of the structure but also require more effort to interpret the results. Besides method of modelling and application of load and boundary conditions, 1D element, 2D element, and 3D element also differ in terms of deformation of the structure. 1D element gives a rough idea of how the structure will deform when load is applied. While 2D element gives a clearer deformation, 3D element gives the best insight to the deformation of structure. With the advantages and limitations in mind, three factors are to be considered when deciding on the types of elements to use in FEA, which are the geometry of the structure, desired results, and time frame as well as the capability of the computer. The most important factor is the geometry of the structure. If the simple, symmetry and uniform such as beam, plate, rod, etc. 1D element is desirable. 3D element should be used only when the structure has complex geometry which cannot be simplified. Next factor to be considered is the results required. 2D element and 3D element are used for detail results such as determination of stress distribution, while 1D element is used for rough estimate. Last but not least is the execution time and memory required for the solver to run the analysis. 1D FEA require the least memory and the fastest to complete while 3D FEA require the most memory and slowest to complete. Recommendation 1D element, 2D element, and 3D element are discussed in general in this study. It would be beneficial to compare and contrast the different types of 1D element, 2D element, and 3D element. The results of the present work are limited to isotropic materials. It is desirable to investigate the effect of material properties on the choice of elements in FEA. Different materials including orthotropic and anisotropic materials such as composites can be used in future study to compare and contrast the result of this study. Three important loadings which may occur in a structure are axial, bending, and torsional loads. The current study only involves axial and bending loads. A case study on the effect of torsional load on the choice of elements would be beneficial to the understanding of the choice of elements used in FEA. |
Variability in Reaction to Root and Crown Rot Caused by Rhizoctonia Solani Among Table Beet Cultivars, Breeding Lines, and Plant Introductions in Controlled Environment Conditions Table beet (Beta vulgaris ssp. vulgaris) is adversely affected by the soilborne fungus, Rhizoctonia solani, which greatly decreases root quality. There are no reports of breeding efforts designed to improve resistance to this fungus in table beet. A collection of table beet PIs, cultivars, and publicly available inbreds were characterized for their response to inoculation with R. solani in three replicated greenhouse experiments conducted between 2017 and 2019. An isolate of AG 2-2 IIIB was used to inoculate 8-week old plants, and both susceptible and resistant sugar beet genotypes were used for comparison. Plants were evaluated for internal and external disease characteristics 3 and 5 weeks postinoculation. Compared with uninoculated controls, PI accessions ranged from 2% to 44% infection, whereas cultivars and inbred lines ranged from 16% to 53% and 22% to 52%, respectively. No commercial cultivar outperformed the resistant sugar beet genotype; however, several PI accessions exhibited lower mean diseased tissue percentages than the resistant sugar beet. This suggests that resistance to R. solani may exist in table beet germplasm. PI accessions exhibited greater resistance on average than did cultivars. Inbred lines exhibited the least amount of variation. Ordinal regression allowed for prediction of infection response, which may be helpful in future selection efforts. Badger Flame, Ames 22164, PI 502294, PI 169015, Long Season, Red Cloud, and Albina Vereduna were some of the most resistant accessions in our screens. The findings from this study can be used to inform decisions for breeding for host plant resistance in table beet. |
William Baptist, 41, of 38 Ellsworth Ave., was arrested at 1:14 a.m. and charged with trespassing and disturbing the peace.
Lucson Danger, 24, of 135 Battles St. Apt. 3, was arrested at 6:28 a.m. on a warrant.
James Noncent, 37, of 32 Colonel Bell Drive, was arrested at 6:47 a.m. on a warrant.
Antonio Lalindez, 37, of 1139 Warren Ave second floor, was arrested at 7:52 a.m. on a warrant.
Police responded to a motor vehicle accident with injuries on the Reynolds Memorial Highway at 8:36 a.m.
Karen Sullivan, 43, of 125 Lewiston St., was arrested at 10:27 a.m. and charged with violating an abuse-prevention order.
Elena Marie Rice, 27, of 162 Warren Ave. Apt. 22, was arrested at 2:35 p.m. on a warrant.
Benjamin Carrasquillo, 21, of 169 Montello St., was arrested at 5:44 p.m. and charged with attempted murder, assault and battery with a dangerous weapon, assault and batter, threat to commit a crime, and intimidating a witness. |
<reponame>hamzahsn/Ai2Canvas
// AnimationClock.h
//
// Copyright (c) 2010-2021 <NAME> (http://blog.mikeswanson.com)
//
// Permission is hereby granted, free of charge, to any person obtaining a copy
// of this software and associated documentation files (the "Software"), to deal
// in the Software without restriction, including without limitation the rights
// to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
// copies of the Software, and to permit persons to whom the Software is
// furnished to do so, subject to the following conditions:
//
// The above copyright notice and this permission notice shall be included in
// all copies or substantial portions of the Software.
//
// THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
// IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
// FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
// AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
// LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
// OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN
// THE SOFTWARE.
#ifndef ANIMATIONCLOCK_H
#define ANIMATIONCLOCK_H
#include "IllustratorSDK.h"
#include "Utility.h"
#include "Trigger.h"
namespace CanvasExport
{
// Globals
extern ofstream outFile;
extern bool debug;
// Represents an animation clock
class AnimationClock
{
private:
public:
AnimationClock();
~AnimationClock();
enum Direction { kBackward = -1, kNone = 0, kForward = 1 };
std::string name; // Name of this clock
float duration; // Clock duration (in seconds)
float delay; // Initial delay (in seconds)
Direction direction; // Direction
bool reverses; // Does the clock automatically reverse?
unsigned long iterations; // Number of iterations (0 = infinite)
std::string timingFunction; // Name of the timing function
std::string rangeExpression; // Upper range JavaScript expression (i.e. "(2.0 * Math.PI)")
float multiplier; // Clock value multiplier
float offset; // Offset after rangeExpression and multiplier (as a percentage of the range)
// Triggers
std::vector<Trigger*> triggers; // Reference to animation clock triggers
void JSClockInit(const std::string& objectName);
void JSClockTriggerInit(const std::string& objectName);
void JSClockStart(const std::string& objectName);
void JSClockTick(const std::string& objectName);
void SetParameter(const std::string& parameter, const std::string& value);
bool HasValidTriggers();
bool HasValidStartTrigger();
bool IsValidTrigger(const std::string& parameter);
};
}
#endif
|
// Copyright 2018 Lyceum Developers
//
// Licensed under the Apache License, Version 2.0 (the "License");
// you may not use this file except in compliance with the License.
// You may obtain a copy of the License at
//
// http://www.apache.org/licenses/LICENSE-2.0
//
// Unless required by applicable law or agreed to in writing, software
// distributed under the License is distributed on an "AS IS" BASIS,
// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
// See the License for the specific language governing permissions and
// limitations under the License.
package controllers
import (
"bytes"
"crypto/md5"
"fmt"
"time"
"github.com/jmckind/lyceum/app"
"github.com/revel/revel"
)
// Item controller for item resources.
type Item struct {
LyceumController
}
// Detail will show an existing item.
func (c Item) Detail(id string) revel.Result {
item, err := app.Services.ItemService.Get(id)
if err != nil {
return c.RenderError(err)
}
c.ViewArgs["item"] = item
return c.Render()
}
// List will retrieve all item resources.
func (c Item) List() revel.Result {
items, err := app.Services.ItemService.List()
if err != nil {
return c.RenderError(err)
}
c.ViewArgs["items"] = items
return c.Render()
}
// Read will download the item with the given id.
func (c Item) Read(id string) revel.Result {
item, err := app.Services.ItemService.Get(id)
if err != nil {
return c.RenderError(err)
}
artifact, err := app.Services.ArtifactService.Get(item.ArtifactID)
if err != nil {
return c.RenderError(err)
}
return c.RenderBinary(
bytes.NewReader(artifact.Content),
item.Filename,
revel.Inline,
time.Now().UTC(),
)
}
// Upload will create a new item with its associated artifact.
func (c Item) Upload(data []byte) revel.Result {
utc := time.Now().UTC().Format(time.RFC3339)
newart := make(map[string]interface{})
newart["DateCreated"] = utc
newart["Content"] = data
newart["Hash"] = fmt.Sprintf("%x", md5.Sum(data))
newart["Size"] = len(data)
artifact, err := app.Services.ArtifactService.Create(newart)
if err != nil {
c.Log.Errorf("unable to create artifact: %v", err)
return c.RenderError(err)
}
item := make(map[string]interface{})
item["Author"] = "unknown"
item["ArtifactID"] = artifact.ID
item["ContentType"] = c.Params.Files["data"][0].Header.Get("Content-Type")
item["DateCreated"] = utc
item["DateModified"] = utc
item["Filename"] = c.Params.Files["data"][0].Filename
item["Hash"] = artifact.Hash
item["Name"] = c.Params.Files["data"][0].Filename
item["Size"] = len(data)
item["Status"] = "new"
item["Tags"] = []string{"foo", "bar", "baz"}
_, err = app.Services.ItemService.Create(item)
if err != nil {
c.Log.Errorf("unable to create item: %v", err)
return c.RenderError(err)
}
return c.Redirect((*Item).List)
}
|
Improving ball mill control with modern tools based on digital signal processing (DSP) technology It is a universal goal to improve mill productivity, product quality, energy consumption and decrease production costs. However, the achievement of this objective is not simple in practice due to process time delays, fluctuations in grind-ability of the materials, and variations in the process dynamics by external nonmeasurable factors. This is further complicated due to the lack of a reliable direct measurement of the actual mill level load. This paper specifically addresses this direct measurement issue. |
Oxidative stress and radioiodine treatment of differentiated thyroid cancer It is hypothesized that the oxidative stress level in thyroid cancer patients is additionally upregulated by radioactive iodine (RAI) treatment, that may exert an important impact on future health concerns. In our study, we evaluated the oxidative stress level changes using the measurement of malondialdehyde (MDA) concentration in patients with differentiated thyroid cancer (DTC) undergoing RAI treatment. Considering the results obtained in the study group, the serum levels of MDA in DTC patients were significantly higher compared to the healthy subjects (p<0.05). The MDA concentration was significantly higher on the third day after RAI (p<0.001) and significantly lower one year after RAI (p<0.05) in DTC patients compared to the baseline concentration. Moreover, the redox stabilization after RAI treatment in patients with DTC during a year-long observation was demonstrated. Accordingly, an increased oxidative stress impact on the related biochemical parameters reflecting the health conditions of the DTC patients was determined. Our study showed that increased oxidative stress reflected by MDA measurements in DTC patients is further enhanced by RAI, but this effect is no longer observed one year after the therapy. Considering the relationship between MDA concentrations during the study and the 131 I dose, a negative correlation was observed only in the case of MDA at visit 3 (r = -0.49; p < 0.05). The MDA measured at visit 1 was positively correlated with the MDA concentration one year after ablation (r = 0.29; p < 0.05). No relationship was observed between the MDA concentrations, CRP, and glucose (Table 2). Additionally, a correlation matrix was employed to evaluate the relationship between the biochemical parameters in the DTC patients. Considering the control group, a negative correlation was observed between TSH and fT4 (r = -0.63; p < 0.05) and between glucose (GLU) and HDL (r = -0.48; p < 0.05). A positive correlation between CRP and GLU was also demonstrated (r = 0.75; p < 0.05), as well as between TG and GLU (r = 0.45; p < 0.05) (Fig. 3A). Discussion Thyroid cancer is a significant clinical problem due to the growing number of patients suffering from this disease 7,9. Surgery is the treatment of choice for primary and recurrent DTC 11. At present, to reduce the risk of tumor recurrence after DTC resection, RAI is applied 12. However, despite its beneficial therapeutic effect, exposure to radiation can lead to several oxidative alterations in tissue metabolism 5,13,14. Thus, comprehensive studies are needed to demonstrate the possible health effects of DTC patients undergoing RAI treatment. Research on the influence of RAI on liver function in DTC patients showed a significant decrease in total protein albumin, globulin, alanine aminotransferase, and -glutamyl transferase after six months of ablation, suggesting a negative effect on liver function 15. Moreover, Sen et al. observed that bilirubin is elevated after multiple high-dose RAI treatments, indicating the potential protective effect of bilirubin on liver function 15. Some of the literature data supports the hypothesis that exposure to chronic oxidative stress can enhance the progression of radiationinduced late side effects, which have been analyzed in clinical studies 5,. The results of previously published studies confirmed the early redox imbalance on the third day after RAI, which is in agreement with the results obtained in our study 6. The significant increase in the MDA concentration observed at visit 2 compared to visits 1 and 3 clearly demonstrates the early increase of oxidative stress after ablation treatment. The health effects induced by oxidative stress should be considered in DTC patients. Thus, additional antioxidant supplementation could be implemented to neutralize the increased level of reactive oxygen species (ROS) responsible for the RAI-related side-effect occurrences. Although the pathophysiology that underlies the association of RAI with oxidative stress in DTC patients requires further investigation, supplementation with antioxidants may be useful due to their radioprotective effects 20 22. Considering that, based on the literature data, oxidative damage to membrane lipids may also increase after more than five days, the late effects of RAI should be also established 23. RAI may pose a long-term challenge in terms of increased oxidative stress levels. Based on their meta-analysis, Einor et al. found strong effects on oxidative status in response to low-dose ionizing radiation with a large magnitude of the mean effects 24. Regarding to the obtained results, the lack in differences observed between the MDA concentration measured at visit 3, compared to the control group, suggests the redox stabilization in DTC patients one year after RAI therapy. In our study, as a comprehensive approach, the long-term impact of RAI on DTC patients during ablation treatment was determined, and a significant upregulation of CRP and LDL levels in DTC patients during the study were observed. Moreover, three days after ablation, increased glucose and TSH concentrations were noted. To assess the oxidative stress level, the MDA concentrations were determined at the day of qualification for treatment, three days after RAI (performed after recombinant thyrotropin (rhTSH) stimulation), and 12 months after ablation. The MDA levels demonstrated in the control group during the analysis were comparable to those recorded by others 25,26. We observed significant changes between the MDA concentration measured before, soon after, and one year after ablation treatment. An increase in the oxidative stress level was demonstrated during V1 and V2, resulting from the early period after ablation potentially caused by 131 I application. The MDA concentration assessed three days after ablation was correlated with the TSH level. In this case, independent analysis of oxidative stress intensity is challenging due to the greatly increased TSH concentration observed after rhTSH application. Much of the literature data underlines the extrathyroidal effect of a high TSH level. Firstly, proangiogenic effect of microvascular endothelial cells has been suggested, i.e.TSH enhances proliferation and stimulation of capillary network formation by increased vascular endothelial growth factor (VEGF) synthesis. Furthermore, using human microvascular endothelial cells, TSH was shown to stimulate angiogenesis and proliferation 30. It could be hypothesized that the effects of thyroid dysfunction observed in patients with pre-existing heart failure could contribute to cardiovascular diseases 31. Recently, it has been emphasised that TSH may be involved in antilipolytic/pro-lipogenic effects, because TSH could decreased adipose triglyceride lipase synthesis, and increased TG accumulation due to disturbed TG synthesis 32. On the other hand, it was suggested that iatrogenic thyroid hormone influence could be combined with mimicking effects of paraoxonase activity, insulin sensitivity and oxidative stress, by nitrogen oxide production via the TSHR/AKT signalling pathway inhibition 33. These findings suggest that extrathyroidal effect of high TSH level can be observed during RAI treatment 34. Moreover, a reduction in the oxidative stress level after one year of ablation was observed. Although a direct association between the 131 I dose and the intensity of oxidative stress is expected in DTC patients, a positive correlation between 131 I dose and MDA concentration after only one year after RAI was noted. In this case, MDA measurements could be used to predict the side effects of RAI. The application of 131 I causes oxidative stress-related side effects, in this case, sensitive parameters are still needed for the screening of DTC patients 35. Moreover, considering the limited long-term clinical data assessing the dose-dependent impact of neoplastic recurrence after ablation, it remains difficult to determine the optimal dose of RAI 36. More importantly, the MDA concentration measured among the ablation scheme had a positive correlation with the lipid profile assayed before the treatment. This relationship could be explained by the origin of MDA, which is one of the final products of polyunsaturated fatty acid peroxidation 37. Considering the controversial aspects of cholesterol-dependent tumor metastasis promotion and the persistently increased levels of LDL and CRP obtained in DTC patients, further research on novel biochemical screening biomarkers and medical target discoveries would provide many beneficial outcomes 38,39. Literature data have underlined the increased risk of coronary heart disease and ischemic stroke incidence after thyroidectomy 28 www.nature.com/scientificreports/ evaluation of the lipid profile and the MDA concentration before ablation may be beneficial for retaining the long-term ablation effect while simultaneously calculating the risk of developing subsequent cardiovascularrelated complications. Oxidative stress is defined as the excess production of ROS relative to antioxidant defense. Because ROS have very short life span, their detection remains difficult. Nevertheless, ROS-related tissue destruction can be observed by the final products of lipid peroxidation, such as MDA. Therefore, MDA's diagnostic utility has been suggested in many diseases, such as colorectal cancer 42, spontaneous intracerebral hemorrhage 43, depression 44,45, and alcoholic hepatitis diagnosis 46. Furthermore, MDA has also been demonstrated to be a significant independent positive predictor of the patient depth of tumor invasion and an independent positive predictor of lymph node infiltration by cancer tissue, as well as the occurrence of metastasis 42. However, when considering common MDA measurements in clinical practice, the need for full validation data should be considered. Providing reproducible, repeatable, and valid analytical methods could result in the development of MDA-based marker panels for the diagnosis, prognosis, and therapeutic strategies of many conditions 47. Regardless of the source, an increase in the oxidative stress level in DTC patients has been suggested as a potential risk factor for cancer progression 48. MDA measurements can be considered a promising screening biomarker in cancer. Furthermore, biological variations of MDA showed low individuality (II > 1.40) following literature data recommendation 52.These results support the hypothesis that MDA measurement is useful in DTC treatment efficiency assessment, but more data in this field is needed. Thus, there is still a need to evaluate the role of oxidative stress screening biomarkers in the follow-up of RAI therapy. Besides, our results indicate a potential role of the application of oxidative stress markers in the qualification process and follow-up after RAI therapy. Moreover, the origin of the disturbed metabolic pathways caused by increased oxidative stress level combined with RAI therapy should be also thoroughly analyzed. Our study indicates that oxidative stress-related parameter measured in the DTC patients were directly related to the RAI but also to the high TSH concentration observed after rhTSH intervention. Furthermore, the direct functions of antioxidants measured in RAI treatment were not thoroughly examined 18. It can be assumed that disturbed metabolic processes observed in patients compartment are not particularly counteracted by additional synthesis of antioxidants. Accordingly, the literature data comparing RAI treatment side-effects are still mainly retrospective and observational, with a subsequent lack of high-quality prospective randomized clinical trials. Our analysis is of great importance in understanding the role of oxidative stress in the pathophysiology of DTC and RAI treatment. Despite the validity of this study, this research should be considered as preliminary. The small sample size should be also considered as a limitation. Further research with a simultaneous comparison of biochemical parameters, follow-up markers and MDA measurement should be carried out in the future. In conclusion, increased oxidative stress reflected by MDA measurements in DTC patients is further enhanced by RAI, but this effect is no longer observed one year after RAI. Moreover, as a preliminary assumption, MDA may be a useful indicator of oxidative stress in DTC patients after RAI therapy, but more study in this field is needed. Materials and methods Study subjects. This research was conducted during scheduled hospitalizations at the Department of Endocrinology, Diabetology, and Internal Diseases, Medical University of Bialystok, Poland. All patients were diagnosed as having papillary DTC based on clinical laboratory tests and ultrasound imaging, then confirmed by fine needle aspiration, followed by histopathological examination underwent after total resection of the thyroid gland. Fifty-five patients with DTC were enrolled in the study and their median age was 53 years (Table 3). Table 3. The study and the control group characteristics. F female, M male, (m) multifocal, p papillary cancer, TNM cancer tumor-node-metastasis classification for differentiated and anaplastic thyroid cancer (based on the characteristics of primary tumor site (pT)), pT1a tumor size ≤ 1 cm in greatest dimension limited to the thyroid, pT1b tumor > 1 cm but ≤ 2 cm in greatest dimension, limited to the thyroid, pT2 tumor size > 2 cm but ≤ 4 cm, limited to the thyroid, pT3/pT4 tumor size > 4 cm, with gross extrathyroidal extension, SE standard error 53. www.nature.com/scientificreports/ A necessary sample size to detect the significant differences in all studied parameters between groups was confirmed using power analysis. Considering 5% margin of error and 95% confidence level, recommended sample size for our preliminary study is 16. Following recruitment analysis, 55 patients were enrolled to study group and 20 healthy volunteers were qualified for the control group. The study groups were homogeneous and did not differ regarding age and sex. The inclusion criteria were as follows: patients treated for DTC, no other comorbidities, no use of immunosuppressive medicaments, currently non-smokers and an overall health status assessed as good. Patients undergoing first RAI ablation 2-3 months after total thyroid resection were qualified to the study. Patient with stage pT1a were qualified to RIT based on the individual clinicists decision because of an incomplete resection of the neoplastic lesion and/or thyroid gland confirmed by imaging tests (scintigraphy and neck ultrasound). Furthermore, some patients were diagnosed with multifocal carcinoma with angioinvasion and/or capsular infiltration and had increased thyroglobulin concentration. For purpose of this study, the patients were hospitalized at three timepoints: for the qualification to treatment (V1), 3 days after RAI treatment (performed after rhTSH stimulation (V2) and 12 months after RAI treatment (V3). The doses of radioiodine were tailored to every patient based on the size of the cancer residue and general health conditions (mean dose 3516 ± 1132 MBq; 95 ± 30.6 mCi), according to the national guidelines 54. Ultrasound examinations were performed at every visit during the study. The control group consisted of 20 heathy volunteers with a median age of 52 years. The control group inclusion criteria were based on the lack of occurrence of any chronic disease, inflammations or the undergoing of any additional treatments to avoid interference with other pathologies. The median age of the whole group (study and control) was 55 years (quartile 25-48.5 years; quartile 75-62.5 years). Sample collection and measurement. Venous blood (5.5 mL) was obtained at the days of the subsequent visits and centrifuged, with serum subsequent separation and then frozen at − 80 °C. The procedures were approved by the Local Ethics Committee of the Medical University of Bialystok, Poland, and written informed consent was obtained from each participant (R-I-002/491/2019). Statistical analysis. Statistical analyses were performed using GraphPad Prism 9.0 software (GraphPad Software, Inc., San Diego, CA, USA). The preliminary statistical analysis (Shapiro-Wilk test) revealed that the studied parameters did not follow a normal distribution. Thus, nonparametric tests were used for the statistical analysis between groups. All data are presented as the median and quartiles. A Mann-Whitney U test for independent samples was used to examine the statistical differences in the clinical parameters between the DTC and control patient samples. Additionally, a Friedman's repeated measures analysis of variance and post-hoc Dunn's test were performed to compare the biochemical parameters between the visits among DTC patients. Correlations were determined using nonparametric Spearman's tests using GraphPad Prism 9.0 (GraphPad Software, Inc., San Diego, CA, USA); p < 0.05 was considered statistically significant. Institutional review board statement. The study was conducted according to the guidelines of the Declaration of Helsinki and the procedures were approved by the Local Ethics Committee of the Medical University of Bialystok, Poland (R-I-002/491/2019). Informed consent statement. Informed consent was obtained from all subjects involved in the study. Data availability The data presented in this study are available on request from the corresponding author. The data are not publicly available to protect personal data. |
<filename>NewsTransport.framework/NTPBTodaySectionConfig.h
/* Generated by RuntimeBrowser
Image: /System/Library/PrivateFrameworks/NewsTransport.framework/NewsTransport
*/
@interface NTPBTodaySectionConfig : PBCodable <NSCopying> {
NTPBArticleIDsTodaySectionSpecificConfig * _articleIDsTodaySectionConfig;
NTPBArticleListTodaySectionSpecificConfig * _articleListTodaySectionConfig;
NSString * _backgroundGradientColor;
unsigned long long _cachedResultCutoffTime;
NSString * _compactName;
NTPBDiscoverMoreVideosInfo * _discoverMoreVideosInfo;
bool _displaysAsVideoPlaylist;
unsigned long long _fallbackOrder;
NTPBForYouTodaySectionSpecificConfig * _forYouTodaySectionConfig;
bool _glanceable;
NSString * _groupActionTitle;
NSString * _groupActionUrl;
struct {
unsigned int cachedResultCutoffTime : 1;
unsigned int fallbackOrder : 1;
unsigned int interSectionFilteringOptions : 1;
unsigned int intraSectionFilteringOptions : 1;
unsigned int maximumStoriesAllocation : 1;
unsigned int minimumStoriesAllocation : 1;
unsigned int personalizedPresenceFeatureClickPrior : 1;
unsigned int personalizedPresenceFeatureImpressionPrior : 1;
unsigned int seenArticlesMinimumTimeSinceFirstSeenToFilter : 1;
unsigned int leadingCellPromotionPolicy : 1;
unsigned int readArticlesFilterMethod : 1;
unsigned int sectionType : 1;
unsigned int seenArticlesFilterMethod : 1;
unsigned int displaysAsVideoPlaylist : 1;
unsigned int glanceable : 1;
unsigned int openVideoPlaylistInApp : 1;
unsigned int presenceDeterminedByPersonalization : 1;
unsigned int shownInFavoritesOnlyMode : 1;
unsigned int useNameColorInWidget : 1;
unsigned int videoPlaysMutedByDefault : 1;
} _has;
NSString * _identifier;
unsigned long long _interSectionFilteringOptions;
unsigned long long _intraSectionFilteringOptions;
NTPBItemsTodaySectionSpecificConfig * _itemsTodaySectionConfig;
int _leadingCellPromotionPolicy;
unsigned long long _maximumStoriesAllocation;
unsigned long long _minimumStoriesAllocation;
NSString * _name;
NSString * _nameColor;
bool _openVideoPlaylistInApp;
NSString * _personalizationFeatureID;
NTPBPersonalizedSectionPresenceConfig * _personalizedPresenceConfig;
unsigned long long _personalizedPresenceFeatureClickPrior;
NSString * _personalizedPresenceFeatureID;
unsigned long long _personalizedPresenceFeatureImpressionPrior;
NTPBPersonalizedTodaySectionSpecificConfig * _personalizedTodaySectionConfig;
bool _presenceDeterminedByPersonalization;
struct {
unsigned long long *list;
unsigned long long count;
unsigned long long size;
} _queueMemberships;
int _readArticlesFilterMethod;
NSString * _referralBarName;
int _sectionType;
int _seenArticlesFilterMethod;
unsigned long long _seenArticlesMinimumTimeSinceFirstSeenToFilter;
bool _shownInFavoritesOnlyMode;
bool _useNameColorInWidget;
bool _videoPlaysMutedByDefault;
}
@property (nonatomic, retain) NTPBArticleIDsTodaySectionSpecificConfig *articleIDsTodaySectionConfig;
@property (nonatomic, retain) NTPBArticleListTodaySectionSpecificConfig *articleListTodaySectionConfig;
@property (nonatomic, retain) NSString *backgroundGradientColor;
@property (nonatomic) unsigned long long cachedResultCutoffTime;
@property (nonatomic, retain) NSString *compactName;
@property (nonatomic, retain) NTPBDiscoverMoreVideosInfo *discoverMoreVideosInfo;
@property (nonatomic) bool displaysAsVideoPlaylist;
@property (nonatomic) unsigned long long fallbackOrder;
@property (nonatomic, retain) NTPBForYouTodaySectionSpecificConfig *forYouTodaySectionConfig;
@property (nonatomic) bool glanceable;
@property (nonatomic, retain) NSString *groupActionTitle;
@property (nonatomic, retain) NSString *groupActionUrl;
@property (nonatomic, readonly) bool hasArticleIDsTodaySectionConfig;
@property (nonatomic, readonly) bool hasArticleListTodaySectionConfig;
@property (nonatomic, readonly) bool hasBackgroundGradientColor;
@property (nonatomic) bool hasCachedResultCutoffTime;
@property (nonatomic, readonly) bool hasCompactName;
@property (nonatomic, readonly) bool hasDiscoverMoreVideosInfo;
@property (nonatomic) bool hasDisplaysAsVideoPlaylist;
@property (nonatomic) bool hasFallbackOrder;
@property (nonatomic, readonly) bool hasForYouTodaySectionConfig;
@property (nonatomic) bool hasGlanceable;
@property (nonatomic, readonly) bool hasGroupActionTitle;
@property (nonatomic, readonly) bool hasGroupActionUrl;
@property (nonatomic, readonly) bool hasIdentifier;
@property (nonatomic) bool hasInterSectionFilteringOptions;
@property (nonatomic) bool hasIntraSectionFilteringOptions;
@property (nonatomic, readonly) bool hasItemsTodaySectionConfig;
@property (nonatomic) bool hasLeadingCellPromotionPolicy;
@property (nonatomic) bool hasMaximumStoriesAllocation;
@property (nonatomic) bool hasMinimumStoriesAllocation;
@property (nonatomic, readonly) bool hasName;
@property (nonatomic, readonly) bool hasNameColor;
@property (nonatomic) bool hasOpenVideoPlaylistInApp;
@property (nonatomic, readonly) bool hasPersonalizationFeatureID;
@property (nonatomic, readonly) bool hasPersonalizedPresenceConfig;
@property (nonatomic) bool hasPersonalizedPresenceFeatureClickPrior;
@property (nonatomic, readonly) bool hasPersonalizedPresenceFeatureID;
@property (nonatomic) bool hasPersonalizedPresenceFeatureImpressionPrior;
@property (nonatomic, readonly) bool hasPersonalizedTodaySectionConfig;
@property (nonatomic) bool hasPresenceDeterminedByPersonalization;
@property (nonatomic) bool hasReadArticlesFilterMethod;
@property (nonatomic, readonly) bool hasReferralBarName;
@property (nonatomic) bool hasSectionType;
@property (nonatomic) bool hasSeenArticlesFilterMethod;
@property (nonatomic) bool hasSeenArticlesMinimumTimeSinceFirstSeenToFilter;
@property (nonatomic) bool hasShownInFavoritesOnlyMode;
@property (nonatomic) bool hasUseNameColorInWidget;
@property (nonatomic) bool hasVideoPlaysMutedByDefault;
@property (nonatomic, retain) NSString *identifier;
@property (nonatomic) unsigned long long interSectionFilteringOptions;
@property (nonatomic) unsigned long long intraSectionFilteringOptions;
@property (nonatomic, retain) NTPBItemsTodaySectionSpecificConfig *itemsTodaySectionConfig;
@property (nonatomic) int leadingCellPromotionPolicy;
@property (nonatomic) unsigned long long maximumStoriesAllocation;
@property (nonatomic) unsigned long long minimumStoriesAllocation;
@property (nonatomic, retain) NSString *name;
@property (nonatomic, retain) NSString *nameColor;
@property (nonatomic) bool openVideoPlaylistInApp;
@property (nonatomic, retain) NSString *personalizationFeatureID;
@property (nonatomic, retain) NTPBPersonalizedSectionPresenceConfig *personalizedPresenceConfig;
@property (nonatomic) unsigned long long personalizedPresenceFeatureClickPrior;
@property (nonatomic, retain) NSString *personalizedPresenceFeatureID;
@property (nonatomic) unsigned long long personalizedPresenceFeatureImpressionPrior;
@property (nonatomic, retain) NTPBPersonalizedTodaySectionSpecificConfig *personalizedTodaySectionConfig;
@property (nonatomic) bool presenceDeterminedByPersonalization;
@property (nonatomic, readonly) unsigned long long*queueMemberships;
@property (nonatomic, readonly) unsigned long long queueMembershipsCount;
@property (nonatomic) int readArticlesFilterMethod;
@property (nonatomic, retain) NSString *referralBarName;
@property (nonatomic) int sectionType;
@property (nonatomic) int seenArticlesFilterMethod;
@property (nonatomic) unsigned long long seenArticlesMinimumTimeSinceFirstSeenToFilter;
@property (nonatomic) bool shownInFavoritesOnlyMode;
@property (nonatomic) bool useNameColorInWidget;
@property (nonatomic) bool videoPlaysMutedByDefault;
// Image: /System/Library/PrivateFrameworks/NewsTransport.framework/NewsTransport
- (void)addQueueMembership:(unsigned long long)arg1;
- (id)articleIDsTodaySectionConfig;
- (id)articleListTodaySectionConfig;
- (id)backgroundGradientColor;
- (unsigned long long)cachedResultCutoffTime;
- (void)clearQueueMemberships;
- (id)compactName;
- (id)copyWithZone:(struct _NSZone { }*)arg1;
- (void)dealloc;
- (id)description;
- (id)dictionaryRepresentation;
- (id)discoverMoreVideosInfo;
- (bool)displaysAsVideoPlaylist;
- (unsigned long long)fallbackOrder;
- (id)forYouTodaySectionConfig;
- (bool)glanceable;
- (id)groupActionTitle;
- (id)groupActionUrl;
- (bool)hasArticleIDsTodaySectionConfig;
- (bool)hasArticleListTodaySectionConfig;
- (bool)hasBackgroundGradientColor;
- (bool)hasCachedResultCutoffTime;
- (bool)hasCompactName;
- (bool)hasDiscoverMoreVideosInfo;
- (bool)hasDisplaysAsVideoPlaylist;
- (bool)hasFallbackOrder;
- (bool)hasForYouTodaySectionConfig;
- (bool)hasGlanceable;
- (bool)hasGroupActionTitle;
- (bool)hasGroupActionUrl;
- (bool)hasIdentifier;
- (bool)hasInterSectionFilteringOptions;
- (bool)hasIntraSectionFilteringOptions;
- (bool)hasItemsTodaySectionConfig;
- (bool)hasLeadingCellPromotionPolicy;
- (bool)hasMaximumStoriesAllocation;
- (bool)hasMinimumStoriesAllocation;
- (bool)hasName;
- (bool)hasNameColor;
- (bool)hasOpenVideoPlaylistInApp;
- (bool)hasPersonalizationFeatureID;
- (bool)hasPersonalizedPresenceConfig;
- (bool)hasPersonalizedPresenceFeatureClickPrior;
- (bool)hasPersonalizedPresenceFeatureID;
- (bool)hasPersonalizedPresenceFeatureImpressionPrior;
- (bool)hasPersonalizedTodaySectionConfig;
- (bool)hasPresenceDeterminedByPersonalization;
- (bool)hasReadArticlesFilterMethod;
- (bool)hasReferralBarName;
- (bool)hasSectionType;
- (bool)hasSeenArticlesFilterMethod;
- (bool)hasSeenArticlesMinimumTimeSinceFirstSeenToFilter;
- (bool)hasShownInFavoritesOnlyMode;
- (bool)hasUseNameColorInWidget;
- (bool)hasVideoPlaysMutedByDefault;
- (unsigned long long)hash;
- (id)identifier;
- (unsigned long long)interSectionFilteringOptions;
- (unsigned long long)intraSectionFilteringOptions;
- (bool)isEqual:(id)arg1;
- (id)itemsTodaySectionConfig;
- (int)leadingCellPromotionPolicy;
- (unsigned long long)maximumStoriesAllocation;
- (void)mergeFrom:(id)arg1;
- (unsigned long long)minimumStoriesAllocation;
- (id)name;
- (id)nameColor;
- (bool)openVideoPlaylistInApp;
- (id)personalizationFeatureID;
- (id)personalizedPresenceConfig;
- (unsigned long long)personalizedPresenceFeatureClickPrior;
- (id)personalizedPresenceFeatureID;
- (unsigned long long)personalizedPresenceFeatureImpressionPrior;
- (id)personalizedTodaySectionConfig;
- (bool)presenceDeterminedByPersonalization;
- (unsigned long long)queueMembershipAtIndex:(unsigned long long)arg1;
- (unsigned long long*)queueMemberships;
- (unsigned long long)queueMembershipsCount;
- (int)readArticlesFilterMethod;
- (bool)readFrom:(id)arg1;
- (id)referralBarName;
- (int)sectionType;
- (int)seenArticlesFilterMethod;
- (unsigned long long)seenArticlesMinimumTimeSinceFirstSeenToFilter;
- (void)setArticleIDsTodaySectionConfig:(id)arg1;
- (void)setArticleListTodaySectionConfig:(id)arg1;
- (void)setBackgroundGradientColor:(id)arg1;
- (void)setCachedResultCutoffTime:(unsigned long long)arg1;
- (void)setCompactName:(id)arg1;
- (void)setDiscoverMoreVideosInfo:(id)arg1;
- (void)setDisplaysAsVideoPlaylist:(bool)arg1;
- (void)setFallbackOrder:(unsigned long long)arg1;
- (void)setForYouTodaySectionConfig:(id)arg1;
- (void)setGlanceable:(bool)arg1;
- (void)setGroupActionTitle:(id)arg1;
- (void)setGroupActionUrl:(id)arg1;
- (void)setHasCachedResultCutoffTime:(bool)arg1;
- (void)setHasDisplaysAsVideoPlaylist:(bool)arg1;
- (void)setHasFallbackOrder:(bool)arg1;
- (void)setHasGlanceable:(bool)arg1;
- (void)setHasInterSectionFilteringOptions:(bool)arg1;
- (void)setHasIntraSectionFilteringOptions:(bool)arg1;
- (void)setHasLeadingCellPromotionPolicy:(bool)arg1;
- (void)setHasMaximumStoriesAllocation:(bool)arg1;
- (void)setHasMinimumStoriesAllocation:(bool)arg1;
- (void)setHasOpenVideoPlaylistInApp:(bool)arg1;
- (void)setHasPersonalizedPresenceFeatureClickPrior:(bool)arg1;
- (void)setHasPersonalizedPresenceFeatureImpressionPrior:(bool)arg1;
- (void)setHasPresenceDeterminedByPersonalization:(bool)arg1;
- (void)setHasReadArticlesFilterMethod:(bool)arg1;
- (void)setHasSectionType:(bool)arg1;
- (void)setHasSeenArticlesFilterMethod:(bool)arg1;
- (void)setHasSeenArticlesMinimumTimeSinceFirstSeenToFilter:(bool)arg1;
- (void)setHasShownInFavoritesOnlyMode:(bool)arg1;
- (void)setHasUseNameColorInWidget:(bool)arg1;
- (void)setHasVideoPlaysMutedByDefault:(bool)arg1;
- (void)setIdentifier:(id)arg1;
- (void)setInterSectionFilteringOptions:(unsigned long long)arg1;
- (void)setIntraSectionFilteringOptions:(unsigned long long)arg1;
- (void)setItemsTodaySectionConfig:(id)arg1;
- (void)setLeadingCellPromotionPolicy:(int)arg1;
- (void)setMaximumStoriesAllocation:(unsigned long long)arg1;
- (void)setMinimumStoriesAllocation:(unsigned long long)arg1;
- (void)setName:(id)arg1;
- (void)setNameColor:(id)arg1;
- (void)setOpenVideoPlaylistInApp:(bool)arg1;
- (void)setPersonalizationFeatureID:(id)arg1;
- (void)setPersonalizedPresenceConfig:(id)arg1;
- (void)setPersonalizedPresenceFeatureClickPrior:(unsigned long long)arg1;
- (void)setPersonalizedPresenceFeatureID:(id)arg1;
- (void)setPersonalizedPresenceFeatureImpressionPrior:(unsigned long long)arg1;
- (void)setPersonalizedTodaySectionConfig:(id)arg1;
- (void)setPresenceDeterminedByPersonalization:(bool)arg1;
- (void)setQueueMemberships:(unsigned long long*)arg1 count:(unsigned long long)arg2;
- (void)setReadArticlesFilterMethod:(int)arg1;
- (void)setReferralBarName:(id)arg1;
- (void)setSectionType:(int)arg1;
- (void)setSeenArticlesFilterMethod:(int)arg1;
- (void)setSeenArticlesMinimumTimeSinceFirstSeenToFilter:(unsigned long long)arg1;
- (void)setShownInFavoritesOnlyMode:(bool)arg1;
- (void)setUseNameColorInWidget:(bool)arg1;
- (void)setVideoPlaysMutedByDefault:(bool)arg1;
- (bool)shownInFavoritesOnlyMode;
- (bool)useNameColorInWidget;
- (bool)videoPlaysMutedByDefault;
- (void)writeTo:(id)arg1;
// Image: /System/Library/PrivateFrameworks/NewsCore.framework/NewsCore
+ (id)sectionConfigWithJSONDictionary:(id)arg1;
@end
|
The Anthropocenic Turn: Theorizing Sustainability in a Postnatural Age So long as sustainability represents the attempt to pacify the relationship between societies and their natural environments, the concept must remain attentive to any findings about the character of such relation. In this regard, the rise of the Anthropocene cannot be ignored by environmental sociologists if a realistic understanding of sustainability is to be produced. The Anthropocene is a scientific notion, grounded on geology and Earth-system science, that plausibly suggests that human beings have colonized nature in a degree that has irreversibly altered the functioning of planetary systems. As a result, social and natural systems have become coupled. This paper tries to elucidate the consequences that an Anthropocenic turn would have for sustainability studies. To such end, it will explore the related notions of hybridity and relational agency as key aspects of a renewed view of nature. Correspondingly, it argues that cultivated capital (rather than natural or manmade) must be the most important unit for measuring sustainability and devising sustainable policies in a postnatural age. |
def _start_http_server():
logging.info('Starting HTTP server at {}:{}'.format(constants.DAEMON_HTTP_BIND_IP,
constants.DAEMON_HTTP_BIND_PORT))
thread = threading.Thread(target=http_server.app.run, args=(constants.DAEMON_HTTP_BIND_IP,
constants.DAEMON_HTTP_BIND_PORT))
thread.daemon = True
thread.start() |
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